{"id":22032,"date":"2015-07-07T11:20:55","date_gmt":"2015-07-07T09:20:55","guid":{"rendered":"http:\/\/www.invarena.cz\/?p=22032"},"modified":"2015-07-07T11:23:00","modified_gmt":"2015-07-07T09:23:00","slug":"kdo-z-podnikatelu-nemusi-platit-ani-minimalni-pojistne","status":"publish","type":"post","link":"https:\/\/www.invarena.cz\/?p=22032","title":{"rendered":"Kdo z podnikatel\u016f nemus\u00ed platit ani minim\u00e1ln\u00ed pojistn\u00e9?"},"content":{"rendered":"<p><strong>OT\u00c1ZKA : Zaj\u00edmalo by m\u011b, na koho z podnikatel\u016f se nevztahuje povinnost platit pojistn\u00e9 alespo\u0148 z minim\u00e1ln\u00edho vym\u011b\u0159ovac\u00edho z\u00e1kladu.<\/strong><!--more--><\/p>\n<p>foto: sxc.hu<\/p>\n<p><strong>ODPOV\u011a\u010e:<\/strong><\/p>\n<p>Osoby samostatn\u011b v\u00fdd\u011ble\u010dn\u011b \u010dinn\u00e9, tedy podnikatel\u00e9, plat\u00ed pojistn\u00e9 na zdravotn\u00ed poji\u0161t\u011bn\u00ed ve v\u00fd\u0161i 13,5 % z dosa\u017een\u00e9ho vym\u011b\u0159ovac\u00edho z\u00e1kladu. Vym\u011b\u0159ovac\u00edm z\u00e1kladem p\u0159itom pro n\u011b je 50 % p\u0159\u00edjmu z jejich samostatn\u00e9 \u010dinnosti po odpo\u010dtu v\u00fddaj\u016f vynalo\u017een\u00fdch na jeho dosa\u017een\u00ed, zaji\u0161t\u011bn\u00ed a udr\u017een\u00ed. Je-li dosa\u017een\u00fd vym\u011b\u0159ovac\u00ed z\u00e1klad ni\u017e\u0161\u00ed ne\u017e minim\u00e1ln\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad stanoven\u00fd pro OSV\u010c, mus\u00ed \u2013 a\u017e na d\u00e1le uveden\u00e9 v\u00fdjimky \u2013 odv\u00e9st pojistn\u00e9 z tohoto minim\u00e1ln\u00edho vym\u011b\u0159ovac\u00edho z\u00e1kladu. <\/p>\n<p>Minim\u00e1ln\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad neplat\u00ed pro n\u011bkolik skupin OSV\u010c. Velmi \u010dasto jde o osoby, kter\u00e9 sou\u010dasn\u011b vedle samostatn\u00e9 v\u00fdd\u011ble\u010dn\u00e9 \u010dinnosti jsou zam\u011bstnancem a odv\u00e1d\u011bj\u00ed pojistn\u00e9 z tohoto zam\u011bstn\u00e1n\u00ed vypo\u010dten\u00e9 alespo\u0148 z minim\u00e1ln\u00edho vym\u011b\u0159ovac\u00edho z\u00e1kladu stanoven\u00e9ho pro zam\u011bstnance. Dal\u0161\u00ed kategori\u00ed OSV\u010c, na kter\u00e9 se nevztahuje minim\u00e1ln\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad, jsou osoby, za kter\u00e9 je z\u00e1rove\u0148 pl\u00e1tcem pojistn\u00e9ho st\u00e1t. A pat\u0159\u00ed sem i skupiny poji\u0161t\u011bnc\u016f, kte\u0159\u00ed by jinak n\u00e1le\u017eeli mezi st\u00e1tn\u00ed poji\u0161t\u011bnce, ale z t\u00e9to kategorie vypadnou pr\u00e1v\u011b kv\u016fli sv\u00fdm p\u0159\u00edjm\u016fm ze samostatn\u00e9 v\u00fdd\u011ble\u010dn\u00e9 \u010dinnosti: osoby, kter\u00e9 celodenn\u011b osobn\u011b a \u0159\u00e1dn\u011b pe\u010duj\u00ed alespo\u0148 o jedno d\u00edt\u011b do 7 let v\u011bku nebo nejm\u00e9n\u011b o dv\u011b d\u011bti do 15 let, d\u00e1le osoby, kter\u00e9 dos\u00e1hly v\u011bku pot\u0159ebn\u00e9ho pro n\u00e1rok na starobn\u00ed d\u016fchod, av\u0161ak nespl\u0148uj\u00ed dal\u0161\u00ed podm\u00ednky pro jeho p\u0159izn\u00e1n\u00ed. Minim\u00e1ln\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad neplat\u00ed ani pro osoby s t\u011b\u017ek\u00fdm t\u011blesn\u00fdm, smyslov\u00fdm nebo ment\u00e1ln\u00edm posti\u017een\u00edm, kter\u00e9 jsou dr\u017eitelem pr\u016fkazu ZTP nebo ZTP\/P.<\/p>\n<p>U v\u0161ech t\u011bchto OSV\u010c je vym\u011b\u0159ovac\u00edm z\u00e1kladem jejich skute\u010dn\u00fd p\u0159\u00edjem po odpo\u010dtu v\u00fddaj\u016f, pokud ov\u0161em v\u00fd\u0161e zm\u00edn\u011bn\u00e9 skute\u010dnosti trvaj\u00ed po cel\u00e9 rozhodn\u00e9 obdob\u00ed, tj. po cel\u00fd kalend\u00e1\u0159n\u00ed m\u011bs\u00edc, za kter\u00fd se pojistn\u00e9 plat\u00ed. Nap\u0159. podnikatel, kter\u00fd byl z\u00e1rove\u0148 st\u00e1tn\u00edm poji\u0161t\u011bncem jako student (a tud\u00ed\u017e se na n\u011bj nevztahovala povinnost dodr\u017eet minim\u00e1ln\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad), dovr\u0161\u00ed 5. z\u00e1\u0159\u00ed 26 let v\u011bku. T\u00edm p\u0159est\u00e1v\u00e1 b\u00fdt st\u00e1tn\u00edm poji\u0161t\u011bncem a mus\u00ed jako OSV\u010c za\u010d\u00edt platit pojistn\u00e9 alespo\u0148 v minim\u00e1ln\u00ed v\u00fd\u0161i od m\u011bs\u00edce z\u00e1\u0159\u00ed; z\u00e1\u0159ijov\u00e1 platba z\u00e1lohy je splatn\u00e1 k 8. \u0159\u00edjnu.<\/p>\n<p>M\u016f\u017eeme doplnit, \u017ee u zam\u011bstnanc\u016f je minim\u00e1ln\u00edm vym\u011b\u0159ovac\u00edm z\u00e1kladem minim\u00e1ln\u00ed mzda. Tento minim\u00e1ln\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad neplat\u00ed pro stejn\u00e9 kategorie (a za stejn\u00fdch podm\u00ednek), jak je uvedeno v\u00fd\u0161e, jen prvn\u00ed z nich je &#8222;oto\u010den\u00e1&#8220;: jde o osoby, kter\u00e9 sou\u010dasn\u011b vedle zam\u011bstn\u00e1n\u00ed vykon\u00e1vaj\u00ed samostatnou v\u00fdd\u011ble\u010dnou \u010dinnost a odv\u00e1d\u011bj\u00ed z\u00e1lohy na pojistn\u00e9 vypo\u010dten\u00e9 alespo\u0148 z minim\u00e1ln\u00edho vym\u011b\u0159ovac\u00edho z\u00e1kladu stanoven\u00e9ho pro OSV\u010c. Vym\u011b\u0159ovac\u00edm z\u00e1kladem u t\u011bchto zam\u011bstnanc\u016f je pak jejich skute\u010dn\u00fd p\u0159\u00edjem.<\/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>OT\u00c1ZKA : Zaj\u00edmalo by m\u011b, na koho z podnikatel\u016f se nevztahuje povinnost platit pojistn\u00e9 alespo\u0148 z minim\u00e1ln\u00edho vym\u011b\u0159ovac\u00edho z\u00e1kladu.<\/p>\n<\/div>","protected":false},"author":1,"featured_media":14519,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[18],"tags":[],"class_list":["post-22032","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\/22032","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=22032"}],"version-history":[{"count":0,"href":"https:\/\/www.invarena.cz\/index.php?rest_route=\/wp\/v2\/posts\/22032\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.invarena.cz\/index.php?rest_route=\/wp\/v2\/media\/14519"}],"wp:attachment":[{"href":"https:\/\/www.invarena.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=22032"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.invarena.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=22032"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.invarena.cz\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=22032"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}