{"id":20831,"date":"2015-04-14T09:37:22","date_gmt":"2015-04-14T07:37:22","guid":{"rendered":"http:\/\/www.invarena.cz\/?p=20831"},"modified":"2015-04-14T09:39:33","modified_gmt":"2015-04-14T07:39:33","slug":"20831","status":"publish","type":"post","link":"https:\/\/www.invarena.cz\/?p=20831","title":{"rendered":"Stal jsem se d\u016fchodcem. Pr\u00fd mus\u00edm za\u010d\u00edt platit z\u00e1lohy zdravotn\u00edho poji\u0161t\u011bn\u00ed"},"content":{"rendered":"<p><strong>OT\u00c1ZKA: Od \u010dervna 2014 jsem v\u00a0d\u016fchodu. P\u0159ivyd\u011bl\u00e1v\u00e1m si ji\u017e n\u011bkolik let na \u017eivnostensk\u00fd list. Dokud jsem byl zam\u011bstnan\u00fd, platil jsem pojistn\u00e9 v\u017edy jen po pod\u00e1n\u00ed p\u0159ehledu. Te\u010f jsem se dozv\u011bd\u011bl, \u017ee jsem po ukon\u010den\u00ed zam\u011bstn\u00e1n\u00ed m\u011bl jako OSV\u010c za\u010d\u00edt platit i\u00a0m\u011bs\u00ed\u010dn\u00ed z\u00e1lohy. Je to pravda? V\u017edy\u0165 pr\u016fb\u011b\u017en\u011b za m\u011b plat\u00ed pojistn\u00e9 st\u00e1t, stejn\u011b jako p\u0159edt\u00edm zam\u011bstnavatel.<\/strong><!--more--><\/p>\n<p>ilustra\u010dn\u00ed foto: Photoxpress<\/p>\n<p><strong><br \/>\nODPOV\u011a\u010e:<\/strong><\/p>\n<p>Ano, je to pravda. Z\u00e1lohy jako OSV\u010c nen\u00ed povinen platit ten, kdo je z\u00e1rove\u0148 zam\u011bstnancem a\u00a0sv\u00e9 zdravotn\u00ed poji\u0161\u0165ovn\u011b sd\u011bl\u00ed, \u017ee samostatn\u00e1 v\u00fdd\u011ble\u010dn\u00e1 \u010dinnost nen\u00ed hlavn\u00edm zdrojem jeho p\u0159\u00edjm\u016f. Pojistn\u00e9 jako OSV\u010c pak takov\u00fd \u010dlov\u011bk zaplat\u00ed do 8\u00a0dn\u016f po pod\u00e1n\u00ed p\u0159ehledu o\u00a0p\u0159\u00edjmech a\u00a0v\u00fddaj\u00edch za uplynul\u00fd kalend\u00e1\u0159n\u00ed rok. V\u00a0p\u0159ehledu si v\u00a0bod\u011b\u00a02 (Prohl\u00e1\u0161en\u00ed poji\u0161t\u011bnce) m\u016f\u017eete v\u0161imnout, \u017ee u\u00a0ot\u00e1zky &#8222;v\u00a0jak\u00fdch m\u011bs\u00edc\u00edch pro v\u00e1s neplatila povinnost platit z\u00e1lohy&#8220; m\u016f\u017eete vyplnit jako d\u016fvod jen variantu &#8222;zam\u011bstn\u00e1n\u00ed&#8220;, nebo &#8222;nemoc OSV\u010c&#8220;. Nikoli n\u011bco jako &#8222;platba st\u00e1tem&#8220;.<\/p>\n<p>Podnikaj\u00edc\u00ed osoby, za kter\u00e9 je z\u00e1rove\u0148 po cel\u00fd m\u011bs\u00edc pl\u00e1tcem pojistn\u00e9ho st\u00e1t, z\u00e1lohy platit mus\u00ed; maj\u00ed jen tu v\u00fdhodu, \u017ee se na n\u011b nevztahuje minim\u00e1ln\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad. Do p\u0159ehledu takov\u00fd podnikatel vyzna\u010d\u00ed, v\u00a0jak\u00fdch m\u011bs\u00edc\u00edch mu nebyl stanoven minim\u00e1ln\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad a\u00a0z\u00a0jak\u00e9ho d\u016fvodu \u2013 v dan\u00e9m p\u0159\u00edpad\u011b varianta\u00a0a) \u2013&#8220;pl\u00e1tcem pojistn\u00e9ho byl i st\u00e1t&#8220;. Z\u00e1lohy plat\u00ed ve v\u00fd\u0161i vypo\u010dten\u00e9 na z\u00e1klad\u011b sv\u00fdch skute\u010dn\u00fdch p\u0159\u00edjm\u016f, t\u0159eba i\u00a0jen p\u00e1r korun. Jen ten, kdo pat\u0159\u00ed mezi &#8222;st\u00e1tn\u00ed poji\u0161t\u011bnce&#8220; a\u00a0samostatnou v\u00fdd\u011ble\u010dnou \u010dinnost zahajuje, nen\u00ed povinen v\u00a0prvn\u00edm kalend\u00e1\u0159n\u00edm roce sv\u00e9 \u010dinnosti platit z\u00e1lohy na pojistn\u00e9. Pojistn\u00e9 zaplat\u00ed formou doplatku po pod\u00e1n\u00ed p\u0159ehledu a\u00a0v\u00a0n\u011bm si z\u00e1rove\u0148 vypo\u010dte v\u00fd\u0161i z\u00e1loh pro p\u0159\u00ed\u0161t\u00ed obdob\u00ed.<\/p>\n<p>Bylo tedy zcela v\u00a0po\u0159\u00e1dku, \u017ee jste v\u00a0r\u00e1mci soub\u011bhu &#8222;zam\u011bstnanec a\u00a0OSV\u010c&#8220; v\u00a0uplynul\u00fdch letech z\u00e1lohy neplatil. Od doby, kdy jste ode\u0161el do d\u016fchodu, jste ale opravdu povinen z\u00e1lohy platit, a\u00a0to ve v\u00fd\u0161i vypo\u010dten\u00e9 v p\u0159ehledu za p\u0159edchoz\u00ed rok.<\/p>\n<p>P\u0159ipom\u00edn\u00e1me tak\u00e9, \u017ee p\u0159ehled o\u00a0p\u0159\u00edjmech a\u00a0v\u00fddaj\u00edch mus\u00ed podat v\u0161echny osoby samostatn\u011b v\u00fdd\u011ble\u010dn\u011b \u010dinn\u00e9, a\u00a0to i\u00a0v\u00a0p\u0159\u00edpad\u011b, \u017ee maj\u00ed velmi n\u00edzk\u00e9 nebo dokonce nulov\u00e9 p\u0159\u00edjmy a\u00a0nejsou povinny podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed. Takov\u00e9 OSV\u010c mus\u00ed zdravotn\u00ed poji\u0161\u0165ovn\u011b p\u0159ehled podat nejpozd\u011bji do 8.\u00a0dubna, ostatn\u00ed OSV\u010c do jednoho m\u011bs\u00edce ode dne, ve kter\u00e9m m\u011blo b\u00fdt pod\u00e1no da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed.<\/p>\n<p>Mgr. Old\u0159ich Tich\u00fd<br \/>\nvedouc\u00ed tiskov\u00e9ho odd\u011blen\u00ed a tiskov\u00fd mluv\u010d\u00ed VZP<\/p>\n","protected":false},"excerpt":{"rendered":"<div class=\"mh-excerpt\"><p>OT\u00c1ZKA: Od \u010dervna 2014 jsem v\u00a0d\u016fchodu. P\u0159ivyd\u011bl\u00e1v\u00e1m si ji\u017e n\u011bkolik let na \u017eivnostensk\u00fd list. Dokud jsem byl zam\u011bstnan\u00fd, platil jsem pojistn\u00e9 v\u017edy jen po pod\u00e1n\u00ed <a class=\"mh-excerpt-more\" href=\"https:\/\/www.invarena.cz\/?p=20831\" title=\"Stal jsem se d\u016fchodcem. Pr\u00fd mus\u00edm za\u010d\u00edt platit z\u00e1lohy zdravotn\u00edho poji\u0161t\u011bn\u00ed\">[&#8230;]<\/a><\/p>\n<\/div>","protected":false},"author":1,"featured_media":19373,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[18],"tags":[],"class_list":["post-20831","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-poradna"],"_links":{"self":[{"href":"https:\/\/www.invarena.cz\/index.php?rest_route=\/wp\/v2\/posts\/20831","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=20831"}],"version-history":[{"count":0,"href":"https:\/\/www.invarena.cz\/index.php?rest_route=\/wp\/v2\/posts\/20831\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.invarena.cz\/index.php?rest_route=\/wp\/v2\/media\/19373"}],"wp:attachment":[{"href":"https:\/\/www.invarena.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=20831"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.invarena.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=20831"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.invarena.cz\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=20831"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}