{"id":20448,"date":"2015-03-18T07:33:12","date_gmt":"2015-03-18T06:33:12","guid":{"rendered":"http:\/\/www.invarena.cz\/?p=20448"},"modified":"2015-03-18T07:33:28","modified_gmt":"2015-03-18T06:33:28","slug":"jake-jsou-zmeny-v-zdravotnim-pojisteni-u-prace-na-dohodu","status":"publish","type":"post","link":"https:\/\/www.invarena.cz\/?p=20448","title":{"rendered":"Jak\u00e9 jsou zm\u011bny v zdravotn\u00edm poji\u0161t\u011bn\u00ed u pr\u00e1ce na dohodu?"},"content":{"rendered":"

OT\u00c1ZKA: Skon\u010dila jsem te\u010f v b\u0159eznu se studiem na vysok\u00e9 \u0161kole a hled\u00e1m si pr\u00e1ci. Od dubna bych mohla nastoupit do jedn\u00e9 firmy, ale m\u011blo by se jednat o pr\u00e1ci na dohodu. Cht\u011bla bych se zeptat, jak to bude s placen\u00edm pojistn\u00e9ho na zdravotn\u00ed poji\u0161t\u011bn\u00ed. Odpov\u00edd\u00e1 VZP.<\/strong><\/p>\n

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

ODPOV\u011a\u010e:<\/p>\n

Pro placen\u00ed pojistn\u00e9ho na zdravotn\u00ed poji\u0161t\u011bn\u00ed bude rozhoduj\u00edc\u00ed, zda s v\u00e1mi zam\u011bstnavatel uzav\u0159e dohodu o pracovn\u00ed \u010dinnosti, nebo dohodu o proveden\u00ed pr\u00e1ce a jak vysok\u00fd bude v\u00e1\u0161 p\u0159\u00edjem za kalend\u00e1\u0159n\u00ed m\u011bs\u00edc, s \u010d\u00edm\u017e souvis\u00ed, zda se v\u00fdkonem t\u00e9to \u010dinnosti stanete pro \u00fa\u010dely zdravotn\u00edho poji\u0161t\u011bn\u00ed zam\u011bstnancem.<\/p>\n

Poji\u0161t\u011bnec vykon\u00e1vaj\u00edc\u00ed \u010dinnost na z\u00e1klad\u011b dohody o pracovn\u00ed \u010dinnosti je pova\u017eov\u00e1n za zam\u011bstnance tehdy, pokud jeho p\u0159\u00edjem dosa\u017een\u00fd za kalend\u00e1\u0159n\u00ed m\u011bs\u00edc \u010din\u00ed alespo\u0148 2 500 K\u010d. U dohody o proveden\u00ed pr\u00e1ce je tato hranice stanovena na 10 001 K\u010d. Od ledna 2015 se p\u0159itom nov\u011b p\u0159\u00edjmy dosa\u017een\u00e9 v kalend\u00e1\u0159n\u00edm m\u011bs\u00edci u jednoho zam\u011bstnavatele na z\u00e1klad\u011b v\u00fdkonu v\u00edce dohod o pracovn\u00ed \u010dinnosti nebo v\u00edce dohod o proveden\u00ed pr\u00e1ce s\u010d\u00edtaj\u00ed.<\/p>\n

Jestli\u017ee dos\u00e1hnete v kalend\u00e1\u0159n\u00edm m\u011bs\u00edci v\u00fd\u0161e uveden\u00e9ho p\u0159\u00edjmu (u DP\u010c alespo\u0148 2 500 K\u010d a u DPP alespo\u0148 10 001 K\u010d), budete pro \u00fa\u010dely zdravotn\u00edho poji\u0161t\u011bn\u00ed pova\u017eov\u00e1na za zam\u011bstnance, zam\u011bstnavatel bude povinen se za v\u00e1s p\u0159ihl\u00e1sit u zdravotn\u00ed poji\u0161\u0165ovny k platb\u011b pojistn\u00e9ho a odv\u00e1d\u011bt pojistn\u00e9. Pojistn\u00e9 zam\u011bstnance \u010din\u00ed 13,5 % z vym\u011b\u0159ovac\u00edho z\u00e1kladu, pod\u00edl\u00ed se na n\u011bm z 1\/3 zam\u011bstnanec a ze 2\/3 zam\u011bstnavatel a je povinnost\u00ed zam\u011bstnavatele uhradit je v\u010das a ve spr\u00e1vn\u00e9 v\u00fd\u0161i.<\/p>\n

P\u0159ipom\u00edn\u00e1me, \u017ee pro zam\u011bstnance je, a\u017e na v\u00fdjimky dan\u00e9 z\u00e1konem, stanoven minim\u00e1ln\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad, a to ve v\u00fd\u0161i minim\u00e1ln\u00ed mzdy. Od ledna 2015 je to \u010d\u00e1stka 9 200 K\u010d. Pokud byste se na z\u00e1klad\u011b dosa\u017een\u00e9ho p\u0159\u00edjmu stala zam\u011bstnancem, ale v\u00e1\u0161 p\u0159\u00edjem byl ni\u017e\u0161\u00ed, nap\u0159. u DP\u010c 8 000 K\u010d, byla byste povinna uhradit (prost\u0159ednictv\u00edm zam\u011bstnavatele) pojistn\u00e9 i z rozd\u00edlu sv\u00e9ho skute\u010dn\u00e9ho a z\u00e1konem stanoven\u00e9ho minim\u00e1ln\u00edho vym\u011b\u0159ovac\u00edho z\u00e1kladu.<\/p>\n

Kdybyste se vzhledem k v\u00fd\u0161i dosa\u017een\u00e9ho p\u0159\u00edjmu nestala pro \u00fa\u010dely zdravotn\u00edho poji\u0161t\u011bn\u00ed zam\u011bstnancem, nem\u011bla jin\u00e9 zam\u011bstn\u00e1n\u00ed, nevykon\u00e1vala samostatnou v\u00fdd\u011ble\u010dnou \u010dinnost a nebyl by za v\u00e1s pl\u00e1tcem pojistn\u00e9ho ani st\u00e1t, musela byste si hradit pojistn\u00e9 sama, jako tzv. osoba bez zdaniteln\u00fdch p\u0159\u00edjm\u016f. Od ledna 2015 \u010din\u00ed v\u00fd\u0161e tohoto pojistn\u00e9ho 1 242 K\u010d m\u011bs\u00ed\u010dn\u011b.<\/p>\n

Mgr. Old\u0159ich Tich\u00fd
\nvedouc\u00ed tiskov\u00e9ho odd\u011blen\u00ed a tiskov\u00fd mluv\u010d\u00ed<\/p>\n","protected":false},"excerpt":{"rendered":"

OT\u00c1ZKA: Skon\u010dila jsem te\u010f v b\u0159eznu se studiem na vysok\u00e9 \u0161kole a hled\u00e1m si pr\u00e1ci. Od dubna bych mohla nastoupit do jedn\u00e9 firmy, ale m\u011blo […]<\/a><\/p>\n<\/div>","protected":false},"author":1,"featured_media":15727,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[9],"tags":[],"class_list":["post-20448","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-zpravy"],"_links":{"self":[{"href":"https:\/\/www.invarena.cz\/index.php?rest_route=\/wp\/v2\/posts\/20448","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=20448"}],"version-history":[{"count":0,"href":"https:\/\/www.invarena.cz\/index.php?rest_route=\/wp\/v2\/posts\/20448\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.invarena.cz\/index.php?rest_route=\/wp\/v2\/media\/15727"}],"wp:attachment":[{"href":"https:\/\/www.invarena.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=20448"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.invarena.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=20448"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.invarena.cz\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=20448"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}