I. Koeficienty pro vyňaté mzdové náklady
+----------------+------------------+
| Kalendářní | Hodnota |
| rok | koeficientu |
+----------------+------------------+
| 2023 | 10 % |
+----------------+------------------+
| 2024 | 9,8 % |
+----------------+------------------+
| 2025 | 9,6 % |
+----------------+------------------+
| 2026 | 9,4 % |
+----------------+------------------+
| 2027 | 9,2 % |
+----------------+------------------+
| 2028 | 9,0 % |
+----------------+------------------+
| 2029 | 8,2 % |
+----------------+------------------+
| 2030 | 7,4 % |
+----------------+------------------+
| 2031 | 6,6 % |
+----------------+------------------+
| 2032 | 5,8 % |
+----------------+------------------+