{"id":23147,"date":"2015-10-20T07:13:58","date_gmt":"2015-10-20T05:13:58","guid":{"rendered":"http:\/\/www.invarena.cz\/?p=23147"},"modified":"2015-10-20T07:13:58","modified_gmt":"2015-10-20T05:13:58","slug":"zivnostnikum-stoupnou-odvody-na-socialni-a-zdravotni-pojisteni","status":"publish","type":"post","link":"https:\/\/www.invarena.cz\/?p=23147","title":{"rendered":"\u017divnostn\u00edk\u016fm stoupnou odvody na soci\u00e1ln\u00ed a zdravotn\u00ed poji\u0161t\u011bn\u00ed"},"content":{"rendered":"<p><strong>\u00a0Osoby samostatn\u011b v\u00fdd\u011ble\u010dn\u011b \u010dinn\u00e9 (OSV\u010c), tedy podnikatel\u00e9 a \u017eivnostn\u00edci, budou muset p\u0159\u00ed\u0161t\u00ed rok platit minim\u00e1ln\u011b o 55 korun m\u011bs\u00ed\u010dn\u011b v\u00edce na z\u00e1loh\u00e1ch na zdravotn\u00ed a soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed.<\/strong> <!--more--><\/p>\n<p>ilustra\u010dn\u00ed foto: premekv \/ stock.xchng<br \/>\nMinim\u00e1ln\u00ed m\u011bs\u00ed\u010dn\u00ed z\u00e1lohy stoupnou u soci\u00e1ln\u00edho poji\u0161t\u011bn\u00ed o 29 korun na 1972 korun a u zdravotn\u00edho poji\u0161t\u011bn\u00ed o 26 korun na 1823 korun. Upozornila na to poradensk\u00e1 firma Mazars.<\/p>\n<p>Minim\u00e1ln\u00ed m\u011bs\u00ed\u010dn\u00ed z\u00e1lohy na povinn\u00e9 pojistn\u00e9 pro OSV\u010c se vypo\u010d\u00edt\u00e1vaj\u00ed z pr\u016fm\u011brn\u00e9 mzdy stanoven\u00e9 ministerstvem pr\u00e1ce a soci\u00e1ln\u00edch v\u011bc\u00ed. A to stanovilo pro p\u0159\u00ed\u0161t\u00ed rok pr\u016fm\u011brnou mzdu na 27.006 korun. U zdravotn\u00edho poji\u0161t\u011bn\u00ed \u010din\u00ed m\u011bs\u00ed\u010dn\u00ed z\u00e1loha 13,5 procenta z poloviny pr\u016fm\u011brn\u00e9 mzdy a u soci\u00e1ln\u00edho poji\u0161t\u011bn\u00ed 29,2 procenta ze \u010dtvrtiny pr\u016fm\u011brn\u00e9 mzdy, uvedla Gabriela Ivanco ze spole\u010dnosti Mazars.<\/p>\n<p>OSV\u010c na hlavn\u00ed \u010dinnost musej\u00ed ka\u017ed\u00fd m\u011bs\u00edc platit m\u011bs\u00ed\u010dn\u00ed z\u00e1lohy na povinn\u00e9 soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed a zdravotn\u00ed poji\u0161t\u011bn\u00ed. V\u00fd\u0161e z\u00e1lohy z\u00e1vis\u00ed na zisku v minul\u00e9m roce, v\u017edy v\u0161ak mus\u00ed b\u00fdt u hlavn\u00ed \u010dinnosti placena alespo\u0148 minim\u00e1ln\u00ed z\u00e1loha. Zam\u011bstnanec, d\u016fchodce nebo student p\u0159ivyd\u011bl\u00e1vaj\u00edc\u00ed si b\u011bhem roku jako \u017eivnostn\u00edk m\u011bs\u00ed\u010dn\u00ed z\u00e1lohy neplat\u00ed.<\/p>\n<p>OSV\u010c vykon\u00e1vaj\u00edc\u00ed hlavn\u00ed \u010dinnost plat\u00ed b\u011bhem roku m\u011bs\u00ed\u010dn\u00ed z\u00e1lohy na zdravotn\u00ed poji\u0161t\u011bn\u00ed do osm\u00e9ho dne n\u00e1sleduj\u00edc\u00edho m\u011bs\u00edce a na soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed do 20. dne n\u00e1sleduj\u00edc\u00edho m\u011bs\u00edce. Ta za cel\u00fd rok 2016 mus\u00ed b\u00fdt na zdravotn\u00edm poji\u0161t\u011bn\u00ed 21.875 K\u010d a na soci\u00e1ln\u00edm poji\u0161t\u011bn\u00ed 23.660 K\u010d.<\/p>\n<p>Na rozd\u00edl od dan\u011b z p\u0159\u00edjmu fyzick\u00fdch osob, kdy p\u0159i n\u00edzk\u00e9mu zisku nemusej\u00ed OSV\u010c d\u00edky uplatn\u011bn\u00ed da\u0148ov\u00fdch slev a da\u0148ov\u00fdch odpo\u010dt\u016f platit nic, na soci\u00e1ln\u00ed a zdravotn\u00ed poji\u0161t\u011bn\u00ed musej\u00ed i p\u0159i velmi n\u00edzk\u00e9m zisku nebo ztr\u00e1t\u011b pojistn\u00e9 zaplatit.<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<div class=\"mh-excerpt\"><p>\u00a0Osoby samostatn\u011b v\u00fdd\u011ble\u010dn\u011b \u010dinn\u00e9 (OSV\u010c), tedy podnikatel\u00e9 a \u017eivnostn\u00edci, budou muset p\u0159\u00ed\u0161t\u00ed rok platit minim\u00e1ln\u011b o 55 korun m\u011bs\u00ed\u010dn\u011b v\u00edce na z\u00e1loh\u00e1ch na zdravotn\u00ed a <a class=\"mh-excerpt-more\" href=\"https:\/\/www.invarena.cz\/?p=23147\" title=\"\u017divnostn\u00edk\u016fm stoupnou odvody na soci\u00e1ln\u00ed a zdravotn\u00ed poji\u0161t\u011bn\u00ed\">[&#8230;]<\/a><\/p>\n<\/div>","protected":false},"author":1,"featured_media":19888,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-23147","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\/23147","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=23147"}],"version-history":[{"count":0,"href":"https:\/\/www.invarena.cz\/index.php?rest_route=\/wp\/v2\/posts\/23147\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.invarena.cz\/index.php?rest_route=\/wp\/v2\/media\/19888"}],"wp:attachment":[{"href":"https:\/\/www.invarena.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=23147"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.invarena.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=23147"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.invarena.cz\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=23147"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}