{"id":20578,"date":"2015-03-26T09:23:29","date_gmt":"2015-03-26T08:23:29","guid":{"rendered":"http:\/\/www.invarena.cz\/?p=20578"},"modified":"2015-03-26T09:23:29","modified_gmt":"2015-03-26T08:23:29","slug":"zacina-cas-na-podani-prehledu-o-prijmech-a-vydajich-podnikatelu-a-zivnostniku","status":"publish","type":"post","link":"https:\/\/www.invarena.cz\/?p=20578","title":{"rendered":"Za\u010d\u00edn\u00e1 \u010das na pod\u00e1n\u00ed P\u0159ehledu o p\u0159\u00edjmech a v\u00fddaj\u00edch podnikatel\u016f a \u017eivnostn\u00edk\u016f"},"content":{"rendered":"<p><strong>T\u00fdk\u00e1 se v\u00e1s duben, kv\u011bten, nebo srpen? Nejv\u00edc sp\u011bchat s P\u0159ehledem o p\u0159\u00edjmech a\u00a0v\u00fddaj\u00edch ze samostatn\u00e9 v\u00fdd\u011ble\u010dn\u00e9 \u010dinnosti mus\u00ed mal\u00ed podnikatel\u00e9, co ani nepod\u00e1vaj\u00ed da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed. Ti, kdo maj\u00ed da\u0148ov\u00e9ho poradce, naopak maj\u00ed je\u0161t\u011b \u010dasu dost. <\/strong><!--more--><\/p>\n<p>foto: rikkis_refuge \/ Flickr.com<\/p>\n<p>Nejzaz\u0161\u00edm term\u00ednem pro pod\u00e1n\u00ed P\u0159ehledu o p\u0159\u00edjmech a v\u00fddaj\u00edch je pro v\u011bt\u0161inu osob samostatn\u011b v\u00fdd\u011ble\u010dn\u011b \u010dinn\u00fdch (OSV\u010c) datum 4. kv\u011btna 2015. Term\u00edn se odv\u00edj\u00ed od lh\u016fty pro pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed \u2013 OSV\u010c je povinna zdravotn\u00ed poji\u0161\u0165ovn\u011b p\u0159edlo\u017eit P\u0159ehled nejpozd\u011bji do jednoho m\u011bs\u00edce ode dne, ve kter\u00e9m m\u011bla podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed za uplynul\u00fd kalend\u00e1\u0159n\u00ed rok.<\/p>\n<p>Osoby samostatn\u011b v\u00fdd\u011ble\u010dn\u011b \u010dinn\u00e9, kter\u00e9 nemaj\u00ed povinnost podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed za rok 2014, mus\u00ed podat sv\u00e9 zdravotn\u00ed poji\u0161\u0165ovn\u011b P\u0159ehled do 8. dubna 2015. <\/p>\n<p>Pokud podnikateli zpracov\u00e1v\u00e1 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed da\u0148ov\u00fd poradce, je pro n\u011bj nejzaz\u0161\u00edm term\u00ednem pro p\u0159edlo\u017een\u00ed P\u0159ehledu za rok 2014 a\u017e 3. srpen 2015. Mus\u00ed ale tuto skute\u010dnost zdravotn\u00ed poji\u0161\u0165ovn\u011b dolo\u017eit do 30. dubna, nap\u0159. p\u0159edlo\u017een\u00edm kopie pln\u00e9 moci, kterou zmocnil da\u0148ov\u00e9ho poradce ke zpracov\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed.<\/p>\n<p>\u010c\u00e1stku pojistn\u00e9ho je jeho pl\u00e1tce povinen si s\u00e1m vypo\u010d\u00edtat jako 13,5\u00a0% z\u00a0vym\u011b\u0159ovac\u00edho z\u00e1kladu za rozhodn\u00e9 obdob\u00ed. Formul\u00e1\u0159 P\u0159ehled o p\u0159\u00edjmech a v\u00fddaj\u00edch na webov\u00fdch str\u00e1nk\u00e1ch VZP je ale mo\u017eno p\u0159\u00edmo vyplnit, s\u00e1m v\u00e1s povede. V\u00a0pap\u00edrov\u00e9 podob\u011b si ho m\u016f\u017eete vyzvednout na kter\u00e9mkoli pracovi\u0161ti VZP. Plat\u00ed ale jen pro poji\u0161t\u011bnce VZP \u010cR; ka\u017ed\u00e1 zdravotn\u00ed poji\u0161\u0165ovna pou\u017e\u00edv\u00e1 sv\u00e9 formul\u00e1\u0159e.<\/p>\n<p><strong>Kdy zaplatit pojistn\u00e9?<\/strong><\/p>\n<p>Od data pod\u00e1n\u00ed P\u0159ehledu se pak odv\u00edj\u00ed term\u00edn pro zaplacen\u00ed doplatku pojistn\u00e9ho. Rozd\u00edl mezi zaplacen\u00fdmi z\u00e1lohami a vypo\u010dtenou v\u00fd\u0161\u00ed pojistn\u00e9ho je splatn\u00fd v\u017edy nejpozd\u011bji do 8\u00a0dn\u016f po dni, ve kter\u00e9m byl, pop\u0159\u00edpad\u011b m\u011bl b\u00fdt pod\u00e1n P\u0159ehled. Pokud term\u00edn p\u0159ipad\u00e1 na sobotu, ned\u011bli, nebo sv\u00e1tek, je regul\u00e9rn\u00edm term\u00ednem n\u00e1sleduj\u00edc\u00ed pracovn\u00ed den. Term\u00ednem pro zaplacen\u00ed je tedy letos pro v\u011bt\u0161inu OSV\u010c maxim\u00e1ln\u011b pond\u011bl\u00ed 12.\u00a0kv\u011btna (jestli\u017ee ale P\u0159ehled pod\u00e1te d\u0159\u00edv, je t\u0159eba datum pro platbu vypo\u010d\u00edtat podle skute\u010dn\u00e9ho data pod\u00e1n\u00ed P\u0159ehledu). <\/p>\n<p>Dnem platby pojistn\u00e9ho ov\u0161em nen\u00ed den odeps\u00e1n\u00ed platby z\u00a0\u00fa\u010dtu pl\u00e1tce, ale den, kdy dojde k\u00a0p\u0159ips\u00e1n\u00ed pojistn\u00e9ho na \u00fa\u010det banky konkr\u00e9tn\u00ed zdravotn\u00ed poji\u0161\u0165ovny. P\u0159i platb\u011b slo\u017eenkou je t\u0159eba po\u010d\u00edtat s\u00a0dal\u0161\u00ed \u010dasovou rezervou dvou pracovn\u00edch dn\u016f na p\u0159evod mezi po\u0161tou a\u00a0jej\u00edm poskytovatelem platebn\u00edch slu\u017eeb.<\/p>\n<p>U osob, kter\u00e9 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed nepod\u00e1vaj\u00ed, je doplatek pojistn\u00e9ho splatn\u00fd do 8 dn\u016f po pod\u00e1n\u00ed P\u0159ehledu, tedy maxim\u00e1ln\u011b do 16. dubna.<\/p>\n<p>Podnikatel\u00e9 s da\u0148ov\u00fdm poradcem datum sv\u00e9ho doplatku pojistn\u00e9ho po\u010d\u00edtaj\u00ed od sv\u00e9ho data pod\u00e1n\u00ed P\u0159ehledu; maxim\u00e1ln\u011b to m\u016f\u017ee b\u00fdt 11. srpen 2015.<\/p>\n<p>Vypl\u00fdv\u00e1-li z P\u0159ehledu naopak p\u0159eplatek, pova\u017euje se pod\u00e1n\u00ed P\u0159ehledu automaticky za \u017e\u00e1dost o jeho vr\u00e1cen\u00ed (jestli\u017ee pl\u00e1tce nepo\u017e\u00e1dal o pou\u017eit\u00ed t\u00e9to \u010d\u00e1stky na \u00fahradu z\u00e1lohy na pojistn\u00e9 na dal\u0161\u00ed obdob\u00ed). P\u0159\u00edpadn\u00fd p\u0159eplatek zdravotn\u00ed poji\u0161\u0165ovna vr\u00e1t\u00ed do jednoho m\u011bs\u00edce. Pl\u00e1tce pojistn\u00e9ho ale nesm\u00ed m\u00edt v\u016f\u010di zdravotn\u00ed poji\u0161\u0165ovn\u011b jin\u00fd splatn\u00fd z\u00e1vazek. M\u00e1-li takov\u00fd z\u00e1vazek, pou\u017eije se p\u0159eplatek pojistn\u00e9ho k jeho \u00fahrad\u011b. <\/p>\n<p>Od m\u011bs\u00edce, kdy byl nebo m\u011bl b\u00fdt pod\u00e1n P\u0159ehled, je nutno platit z\u00e1lohy na zdravotn\u00ed poji\u0161t\u011bn\u00ed v\u00a0nov\u00e9 v\u00fd\u0161i, kter\u00e1 vyplynula z P\u0159ehledu. Minim\u00e1ln\u00ed \u010d\u00e1stkou m\u011bs\u00ed\u010dn\u00ed z\u00e1lohy na pojistn\u00e9 v roce 2015 je 1\u00a0797 K\u010d; tu mus\u00ed platit v\u0161echny OSV\u010c, kter\u00e9 jsou povinny hradit z\u00e1lohy na pojistn\u00e9 a dodr\u017eet minim\u00e1ln\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad. <\/p>\n<p>V\u00edce informac\u00ed najdete na www.vzp.cz\/platci.<\/p>\n<p>Mgr. Old\u0159ich Tich\u00fd<br \/>\nvedouc\u00ed tiskov\u00e9ho odd\u011blen\u00ed a tiskov\u00fd mluv\u010d\u00ed<\/p>\n","protected":false},"excerpt":{"rendered":"<div class=\"mh-excerpt\"><p>T\u00fdk\u00e1 se v\u00e1s duben, kv\u011bten, nebo srpen? Nejv\u00edc sp\u011bchat s P\u0159ehledem o p\u0159\u00edjmech a\u00a0v\u00fddaj\u00edch ze samostatn\u00e9 v\u00fdd\u011ble\u010dn\u00e9 \u010dinnosti mus\u00ed mal\u00ed podnikatel\u00e9, co ani nepod\u00e1vaj\u00ed da\u0148ov\u00e9 <a class=\"mh-excerpt-more\" href=\"https:\/\/www.invarena.cz\/?p=20578\" title=\"Za\u010d\u00edn\u00e1 \u010das na pod\u00e1n\u00ed P\u0159ehledu o p\u0159\u00edjmech a v\u00fddaj\u00edch podnikatel\u016f a \u017eivnostn\u00edk\u016f\">[&#8230;]<\/a><\/p>\n<\/div>","protected":false},"author":1,"featured_media":18866,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-20578","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-nezarazene"],"_links":{"self":[{"href":"https:\/\/www.invarena.cz\/index.php?rest_route=\/wp\/v2\/posts\/20578","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=20578"}],"version-history":[{"count":0,"href":"https:\/\/www.invarena.cz\/index.php?rest_route=\/wp\/v2\/posts\/20578\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.invarena.cz\/index.php?rest_route=\/wp\/v2\/media\/18866"}],"wp:attachment":[{"href":"https:\/\/www.invarena.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=20578"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.invarena.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=20578"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.invarena.cz\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=20578"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}