{"id":19849,"date":"2015-02-11T06:59:19","date_gmt":"2015-02-11T05:59:19","guid":{"rendered":"http:\/\/www.invarena.cz\/?p=19849"},"modified":"2015-02-11T07:37:18","modified_gmt":"2015-02-11T06:37:18","slug":"kdo-plati-za-ozp-pojistne","status":"publish","type":"post","link":"https:\/\/www.invarena.cz\/?p=19849","title":{"rendered":"Jak\u00e9 se plat\u00ed za OZP zdravotn\u00ed pojistn\u00e9?"},"content":{"rendered":"

V\u0161eobecn\u011b zn\u00e1mou skute\u010dnost\u00ed je, \u017ee ka\u017ed\u00fd v\u00fdd\u011ble\u010dn\u011b \u010dinn\u00fd \u010dlov\u011bk plat\u00ed sv\u00e9 zdravotn\u00ed poji\u0161\u0165ovn\u011b pojistn\u00e9. Jak je tomu v\u0161ak u p\u0159\u00edjemc\u016f invalidn\u00edho d\u016fchodu? A kdo plat\u00ed pojistn\u00e9 v dob\u011b, kdy m\u00e1 zam\u011bstnanec neplacen\u00e9 volno? Odpov\u00edd\u00e1 mluv\u010d\u00ed VZP Old\u0159ich Tich\u00fd.<\/strong>
\n<\/p>\n

ilustra\u010dn\u00ed foto: PhotoRack<\/p>\n

Za zam\u011bstnance, kter\u00fd je z\u00e1rove\u0148 po\u017eivatelem invalidn\u00edho d\u016fchodu, hrad\u00ed pojistn\u00e9 na zdravotn\u00ed poji\u0161t\u011bn\u00ed zam\u011bstnavatel i st\u00e1t. Na platb\u011b pojistn\u00e9ho, kterou hrad\u00ed p\u0159\u00edslu\u0161n\u00e9 zdravotn\u00ed poji\u0161\u0165ovn\u011b zam\u011bstnavatel, se pod\u00edl\u00ed z 1\/3 zam\u011bstnanec a ze 2\/3 zam\u011bstnavatel. Obecn\u011b plat\u00ed, \u017ee pojistn\u00e9 za zam\u011bstnance mus\u00ed b\u00fdt uhrazeno nejm\u00e9n\u011b z minim\u00e1ln\u00edho vym\u011b\u0159ovac\u00edho z\u00e1kladu, kter\u00fdm je minim\u00e1ln\u00ed mzda.<\/p>\n

Pro poji\u0161t\u011bnce, za kter\u00e9ho je z\u00e1rove\u0148 pl\u00e1tcem pojistn\u00e9ho st\u00e1t, v\u0161ak tento minim\u00e1ln\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad neplat\u00ed a zam\u011bstnavatel za n\u011bj hrad\u00ed pojistn\u00e9 vypo\u010dten\u00e9 ze skute\u010dn\u011b dosa\u017een\u00fdch p\u0159\u00edjm\u016f. Minim\u00e1ln\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad neplat\u00ed ani pro zam\u011bstnance, kter\u00fd je dr\u017eitelem pr\u016fkazu ZTP nebo ZTP\/P podle z\u00e1kona o poskytov\u00e1n\u00ed d\u00e1vek osob\u00e1m se zdravotn\u00edm posti\u017een\u00edm.<\/p>\n

Novelizac\u00ed z\u00e1kona o pojistn\u00e9m na ve\u0159ejn\u00e9 zdravotn\u00ed poji\u0161t\u011bn\u00ed do\u0161lo od 1. ledna 2015 ke zru\u0161en\u00ed ustanoven\u00ed t\u00fdkaj\u00edc\u00edho se dopo\u010dtu pom\u011brn\u00e9 \u010d\u00e1sti minim\u00e1ln\u00ed mzdy za dny pracovn\u00edho volna bez n\u00e1hrady p\u0159\u00edjmu a za dny neomluven\u00e9 nep\u0159\u00edtomnosti v pr\u00e1ci. Za kalend\u00e1\u0159n\u00ed m\u011bs\u00edc, ve kter\u00e9m zam\u011bstnanec, pro kter\u00e9ho neplat\u00ed minim\u00e1ln\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad, \u010derpal neplacen\u00e9 volno, uhrad\u00ed zam\u011bstnavatel pojistn\u00e9 pouze z dosa\u017een\u00e9ho p\u0159\u00edjmu.<\/p>\n

Pokud by trvalo neplacen\u00e9 volno po cel\u00fd kalend\u00e1\u0159n\u00ed m\u011bs\u00edc, bude vym\u011b\u0159ovac\u00ed z\u00e1klad a pojistn\u00e9 nulov\u00e9. Pro zam\u011bstnance, za kter\u00e9 hradil z\u00e1rove\u0148 pojistn\u00e9 i st\u00e1t, neplatila povinnost dopo\u010dtu pom\u011brn\u00e9 \u010d\u00e1sti minim\u00e1ln\u00ed mzdy i p\u0159ed 1. lednem 2015.<\/p>\n

Pokud by byl po\u017eivatel invalidn\u00edho d\u016fchodu zam\u011bstnancem zam\u011bstnavatele, kter\u00fd zam\u011bstn\u00e1v\u00e1 v\u00edce jak 50 % osob se zdravotn\u00edm posti\u017een\u00edm z celkov\u00e9ho pr\u016fm\u011brn\u00e9ho p\u0159epo\u010dten\u00e9ho po\u010dtu sv\u00fdch zam\u011bstnanc\u016f, m\u00e1 n\u00e1rok je\u0161t\u011b na tzv. odpo\u010det. Jeho vym\u011b\u0159ovac\u00ed z\u00e1klad by byl sn\u00ed\u017een o \u010d\u00e1stku, kter\u00e1 je vym\u011b\u0159ovac\u00edm z\u00e1kladem pro platbu pojistn\u00e9ho st\u00e1tem, tzn. v sou\u010dasn\u00e9 dob\u011b o 6 259 K\u010d.<\/p>\n","protected":false},"excerpt":{"rendered":"

V\u0161eobecn\u011b zn\u00e1mou skute\u010dnost\u00ed je, \u017ee ka\u017ed\u00fd v\u00fdd\u011ble\u010dn\u011b \u010dinn\u00fd \u010dlov\u011bk plat\u00ed sv\u00e9 zdravotn\u00ed poji\u0161\u0165ovn\u011b pojistn\u00e9. Jak je tomu v\u0161ak u p\u0159\u00edjemc\u016f invalidn\u00edho d\u016fchodu? A kdo plat\u00ed […]<\/a><\/p>\n<\/div>","protected":false},"author":1,"featured_media":14065,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[18,9],"tags":[],"class_list":["post-19849","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-poradna","category-zpravy"],"_links":{"self":[{"href":"https:\/\/www.invarena.cz\/index.php?rest_route=\/wp\/v2\/posts\/19849","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.invarena.cz\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.invarena.cz\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.invarena.cz\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.invarena.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=19849"}],"version-history":[{"count":0,"href":"https:\/\/www.invarena.cz\/index.php?rest_route=\/wp\/v2\/posts\/19849\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.invarena.cz\/index.php?rest_route=\/wp\/v2\/media\/14065"}],"wp:attachment":[{"href":"https:\/\/www.invarena.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=19849"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.invarena.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=19849"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.invarena.cz\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=19849"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}