{"id":21998,"date":"2015-07-03T09:07:49","date_gmt":"2015-07-03T07:07:49","guid":{"rendered":"http:\/\/www.invarena.cz\/?p=21998"},"modified":"2015-07-03T09:07:49","modified_gmt":"2015-07-03T07:07:49","slug":"podnikatelum-s-danovym-poradcem-bezi-od-1-cervence-lhuta-pro-podani-prehledu","status":"publish","type":"post","link":"https:\/\/www.invarena.cz\/?p=21998","title":{"rendered":"Podnikatel\u016fm s da\u0148ov\u00fdm poradcem b\u011b\u017e\u00ed  od 1. \u010dervence lh\u016fta pro pod\u00e1n\u00ed P\u0159ehledu"},"content":{"rendered":"<p><strong>Do 1. \u010dervence m\u011bli v\u0161ichni podnikatel\u00e9 a \u017eivnostn\u00edci, kte\u0159\u00ed vyu\u017e\u00edvaj\u00ed slu\u017eeb da\u0148ov\u00e9ho poradce, lh\u016ftu pro pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed. Od t\u00e9to chv\u00edle jim tak\u00e9 za\u010dala b\u011b\u017eet lh\u016fta, do kdy mus\u00ed p\u0159edlo\u017eit V\u0161eobecn\u00e9 zdravotn\u00ed poji\u0161\u0165ovn\u011b P\u0159ehled o p\u0159\u00edjmech a v\u00fddaj\u00edch ze samostatn\u00e9 v\u00fdd\u011ble\u010dn\u00e9 \u010dinnosti. <\/strong><!--more--><\/p>\n<p><strong>ilustra\u010dn\u00ed foto: PhotoRack<\/strong><\/p>\n<p><strong>Letos na to maj\u00ed \u010das nejpozd\u011bji do 3. srpna. Loni VZP evidovala zhruba 33 tis\u00edc OSV\u010c, za kter\u00e9 pod\u00e1val da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed poradce.<\/strong><\/p>\n<p>Term\u00edn pro pod\u00e1n\u00ed P\u0159ehledu pro OSV\u010c s da\u0148ov\u00fdm poradcem je nejpozd\u011bji do jednoho m\u011bs\u00edce ode dne, ve kter\u00e9m m\u011bla podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed. Proto\u017ee prvn\u00ed dva srpnov\u00e9 dny jsou letos v\u00edkendov\u00e9, je nejzaz\u0161\u00edm datem pr\u00e1v\u011b pond\u011bl\u00ed 3. srpna jako prvn\u00ed srpnov\u00fd pracovn\u00ed den.<\/p>\n<p>Podnikatel, kter\u00e9mu zpracov\u00e1v\u00e1 p\u0159izn\u00e1n\u00ed da\u0148ov\u00fd poradce, mus\u00ed ale tuto skute\u010dnost dolo\u017eit zdravotn\u00ed poji\u0161\u0165ovn\u011b p\u0159edem, a to u\u017e do 30. dubna. To m\u016f\u017ee ud\u011blat nap\u0159. p\u0159edlo\u017een\u00edm kopie pln\u00e9 moci, kterou zmocnil poradce ke zpracov\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed. Jinak m\u016f\u017ee dostat pokutu a\u017e 50 tis\u00edc korun. Prvn\u00edm krokem VZP v takov\u00fdch situac\u00edch je ale odesl\u00e1n\u00ed upom\u00ednky. Kdy\u017e pl\u00e1tce rychle zareaguje, na pokuty nedojde.<\/p>\n<p>Od data pod\u00e1n\u00ed P\u0159ehledu se odv\u00edj\u00ed term\u00edn pro zaplacen\u00ed p\u0159\u00edpadn\u00e9ho doplatku pojistn\u00e9ho. Rozd\u00edl mezi zaplacen\u00fdmi z\u00e1lohami a vypo\u010dtenou v\u00fd\u0161\u00ed pojistn\u00e9ho je splatn\u00fd nejpozd\u011bji do 8\u00a0dn\u016f po dni, ve kter\u00e9m byl, pop\u0159\u00edpad\u011b m\u011bl b\u00fdt pod\u00e1n P\u0159ehled. Pro podnikatele s\u00a0da\u0148ov\u00fdm poradcem to m\u016f\u017ee b\u00fdt maxim\u00e1ln\u011b 11. srpen 2015. Jestli\u017ee ale P\u0159ehled podaj\u00ed 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>Vypl\u00fdv\u00e1-li z P\u0159ehledu naopak p\u0159eplatek, pova\u017euje se pod\u00e1n\u00ed P\u0159ehledu automaticky za \u017e\u00e1dost o\u00a0jeho 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\u0159eplatek poji\u0161\u0165ovna vr\u00e1t\u00ed do jednoho m\u011bs\u00edce. Pl\u00e1tce ale nesm\u00ed m\u00edt jin\u00fd splatn\u00fd z\u00e1vazek, v takov\u00e9m p\u0159\u00edpad\u011b by se p\u0159eplatek pou\u017eil k\u00a0jeho \u00fahrad\u011b.<\/p>\n<p>Nov\u00e1 z\u00e1loha na zdravotn\u00ed poji\u0161t\u011bn\u00ed, vypo\u010dten\u00e1 v P\u0159ehledu, se poprv\u00e9 plat\u00ed za m\u011bs\u00edc, ve kter\u00e9m byl (nebo m\u011bl b\u00fdt) P\u0159ehled pod\u00e1n. Splatn\u00e1 je od prvn\u00edho dne kalend\u00e1\u0159n\u00edho m\u011bs\u00edce, na kter\u00fd se plat\u00ed, do osm\u00e9ho dne n\u00e1sleduj\u00edc\u00edho m\u011bs\u00edce. Pokud tedy bude P\u0159ehled pod\u00e1n a\u017e 3. srpna, mus\u00ed b\u00fdt prvn\u00ed z\u00e1loha na zdravotn\u00ed poji\u0161t\u011bn\u00ed v nov\u011b vypo\u010dten\u00e9 v\u00fd\u0161i (za\u00a0srpen) zaplacena do 8. z\u00e1\u0159\u00ed.<\/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 je pojistn\u00e9 p\u0159ips\u00e1no na \u00fa\u010det banky zdravotn\u00ed poji\u0161\u0165ovny. P\u0159i platb\u011b slo\u017eenkou je t\u0159eba po\u010d\u00edtat s dal\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><strong>\u00a0<\/strong><\/p>\n<p><strong>Mgr. Old\u0159ich Tich\u00fd<\/strong><\/p>\n<p>vedouc\u00ed tiskov\u00e9ho odd\u011blen\u00ed a tiskov\u00fd mluv\u010d\u00ed<\/p>\n","protected":false},"excerpt":{"rendered":"<div class=\"mh-excerpt\"><p>Do 1. \u010dervence m\u011bli v\u0161ichni podnikatel\u00e9 a \u017eivnostn\u00edci, kte\u0159\u00ed vyu\u017e\u00edvaj\u00ed slu\u017eeb da\u0148ov\u00e9ho poradce, lh\u016ftu pro pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed. Od t\u00e9to chv\u00edle jim tak\u00e9 za\u010dala b\u011b\u017eet <a class=\"mh-excerpt-more\" href=\"https:\/\/www.invarena.cz\/?p=21998\" title=\"Podnikatel\u016fm s da\u0148ov\u00fdm poradcem b\u011b\u017e\u00ed  od 1. \u010dervence lh\u016fta pro pod\u00e1n\u00ed P\u0159ehledu\">[&#8230;]<\/a><\/p>\n<\/div>","protected":false},"author":1,"featured_media":18085,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-21998","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\/21998","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=21998"}],"version-history":[{"count":0,"href":"https:\/\/www.invarena.cz\/index.php?rest_route=\/wp\/v2\/posts\/21998\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.invarena.cz\/index.php?rest_route=\/wp\/v2\/media\/18085"}],"wp:attachment":[{"href":"https:\/\/www.invarena.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=21998"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.invarena.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=21998"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.invarena.cz\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=21998"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}