{"id":23316,"date":"2015-11-02T10:16:53","date_gmt":"2015-11-02T09:16:53","guid":{"rendered":"http:\/\/www.invarena.cz\/?p=23316"},"modified":"2015-11-02T10:16:53","modified_gmt":"2015-11-02T09:16:53","slug":"kdo-neplati-mesicni-zalohy-na-pojistne","status":"publish","type":"post","link":"https:\/\/www.invarena.cz\/?p=23316","title":{"rendered":"Kdo neplat\u00ed m\u011bs\u00ed\u010dn\u00ed z\u00e1lohy na pojistn\u00e9?"},"content":{"rendered":"<p><strong>OT\u00c1ZKA:<br \/>\nKdo neplat\u00ed m\u011bs\u00ed\u010dn\u00ed z\u00e1lohy na pojistn\u00e9? Odpov\u00edd\u00e1 V\u0161eobecn\u00e1 zdravotn\u00ed poji\u0161\u0165ovna&#8230;<\/strong><!--more--><\/p>\n<p>ilustra\u010dn\u00ed foto:  Photoxpress<\/p>\n<p><strong>ODPOV\u011a\u010e:<\/strong><\/p>\n<p>P\u0159edpokl\u00e1d\u00e1me, \u017ee se pt\u00e1te na osoby samostatn\u011b v\u00fdd\u011ble\u010dn\u011b \u010dinn\u00e9, proto\u017ee zam\u011bstnanci (prost\u0159ednictv\u00edm sv\u00e9ho zam\u011bstnavatele) samoz\u0159ejm\u011b ka\u017ed\u00fd m\u011bs\u00edc plat\u00ed pojistn\u00e9 na zdravotn\u00ed poji\u0161t\u011bn\u00ed vypo\u010dten\u00e9 z\u00a0jejich p\u0159\u00edjm\u016f, stejn\u011b jako ho plat\u00ed osoby bez zdaniteln\u00fdch p\u0159\u00edjm\u016f v\u00a0z\u00e1konem dan\u00e9 v\u00fd\u0161i (v\u00a0roce 2015 je to 1\u00a0242 K\u010d). Forma m\u011bs\u00ed\u010dn\u00edch z\u00e1loh na pojistn\u00e9 a pot\u00e9 doplatku pojistn\u00e9ho po pod\u00e1n\u00ed ro\u010dn\u00edho p\u0159ehledu se t\u00fdk\u00e1 OSV\u010c.<\/p>\n<p>M\u011bs\u00ed\u010dn\u00ed z\u00e1lohy na pojistn\u00e9 neplat\u00ed ty OSV\u010c, kter\u00e9 jsou z\u00e1rove\u0148 zam\u011bstnancem a\u00a0samostatn\u00e1 v\u00fdd\u011ble\u010dn\u00e1 \u010dinnost nen\u00ed hlavn\u00edm zdrojem jejich p\u0159\u00edjm\u016f. Takov\u00e1to osoba zaplat\u00ed pojistn\u00e9 do osmi dn\u016f po dni, ve kter\u00e9m byl (pop\u0159\u00edpad\u011b m\u011bl b\u00fdt) pod\u00e1n p\u0159ehled o\u00a0p\u0159\u00edjmech a\u00a0v\u00fddaj\u00edch za kalend\u00e1\u0159n\u00ed rok, za kter\u00fd se pojistn\u00e9 plat\u00ed.<\/p>\n<p>Jen v\u00a0prvn\u00edm kalend\u00e1\u0159n\u00edm roce po zah\u00e1jen\u00ed \u010dinnosti neplat\u00ed m\u011bs\u00ed\u010dn\u00ed z\u00e1lohy ta OSV\u010c, kter\u00e1 z\u00e1rove\u0148 pat\u0159\u00ed do n\u011bkter\u00e9 z\u00a0kategori\u00ed st\u00e1tn\u00edch poji\u0161t\u011bnc\u016f (d\u016fchodce, student atd.). Pojistn\u00e9 za prvn\u00ed kalend\u00e1\u0159n\u00ed rok sv\u00e9 \u010dinnosti zaplat\u00ed do osmi dn\u016f po dni, ve kter\u00e9m byl, pop\u0159\u00edpad\u011b m\u011bl b\u00fdt pod\u00e1n p\u0159ehled o p\u0159\u00edjmech a v\u00fddaj\u00edch za dan\u00fd kalend\u00e1\u0159n\u00ed rok. <\/p>\n<p>V\u00a0letech n\u00e1sleduj\u00edc\u00edch u\u017e je tato OSV\u010c ale povinna z\u00e1lohy platit, a\u00a0to ve v\u00fd\u0161i vypo\u010dten\u00e9 v\u00a0p\u0159ehledu (d\u00edky soub\u011bhu se st\u00e1tn\u00ed kategori\u00ed se na ni jen nevztahuje povinnost dodr\u017eet minim\u00e1ln\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad). <\/p>\n<p>P\u0159ipom\u00edn\u00e1me, \u017ee jinak je OSV\u010c, kter\u00e1 zah\u00e1jila v\u00fdd\u011ble\u010dnou \u010dinnost v pr\u016fb\u011bhu roku, povinna od za\u010d\u00e1tku platit m\u011bs\u00ed\u010dn\u00ed z\u00e1lohy na pojistn\u00e9 vypo\u010dten\u00e9 jako 13,5\u00a0% z\u00a0minim\u00e1ln\u00edho vym\u011b\u0159ovac\u00edho z\u00e1kladu. V\u00a0n\u00e1sleduj\u00edc\u00edch letech pak plat\u00ed z\u00e1lohy vypo\u010dten\u00e9 ze sv\u00e9ho dosa\u017een\u00e9ho vym\u011b\u0159ovac\u00edho z\u00e1kladu, nejm\u00e9n\u011b ov\u0161em z\u00a0minim\u00e1ln\u00edho vym\u011b\u0159ovac\u00edho z\u00e1kladu, pokud je povinna ho dodr\u017eet.<\/p>\n<p>T\u0159et\u00ed p\u0159\u00edpad, kdy se b\u011bhem roku neplat\u00ed z\u00e1lohy, nast\u00e1v\u00e1 v\u00a0situaci, \u017ee je OSV\u010c cel\u00fd kalend\u00e1\u0159n\u00ed m\u011bs\u00edc uzn\u00e1na pr\u00e1ce neschopnou nebo j\u00ed byla na\u0159\u00edzena karant\u00e9na podle zvl\u00e1\u0161tn\u00edch pr\u00e1vn\u00edch p\u0159edpis\u016f. P\u0159eru\u0161en\u00ed plateb je ale t\u0159eba poji\u0161\u0165ovn\u011b ozn\u00e1mit a\u00a0dolo\u017eit, aby OSV\u010c m\u011bla evidenci sv\u00fdch plateb v\u00a0po\u0159\u00e1dku. V\u00a0\u0159ad\u011b p\u0159\u00edpad\u016f v\u0161ak takov\u00ed podnikatel\u00e9 nech\u00e1vaj\u00ed platby z\u00e1loh prob\u00edhat a\u00a0uplat\u0148uj\u00ed a\u017e n\u00e1rok na sn\u00ed\u017een\u00ed minim\u00e1ln\u00edho vym\u011b\u0159ovac\u00edho z\u00e1kladu p\u0159i ro\u010dn\u00edm vy\u00fa\u010dtov\u00e1n\u00ed. Na sn\u00ed\u017een\u00ed m\u00e1 ale OSV\u010c n\u00e1rok pouze v\u00a0p\u0159\u00edpadech, kdy byla po cel\u00fd kalend\u00e1\u0159n\u00ed m\u011bs\u00edc uzn\u00e1na pr\u00e1ce neschopnou a\u00a0m\u011bla n\u00e1rok na nemocensk\u00e9 z\u00a0nemocensk\u00e9ho poji\u0161t\u011bn\u00ed osob samostatn\u011b v\u00fdd\u011ble\u010dn\u011b \u010dinn\u00fdch, pop\u0159\u00edpad\u011b pob\u00edrala takov\u00e9 nemocensk\u00e9.<\/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: Kdo neplat\u00ed m\u011bs\u00ed\u010dn\u00ed z\u00e1lohy na pojistn\u00e9? Odpov\u00edd\u00e1 V\u0161eobecn\u00e1 zdravotn\u00ed poji\u0161\u0165ovna&#8230;<\/p>\n<\/div>","protected":false},"author":1,"featured_media":15350,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[18],"tags":[],"class_list":["post-23316","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\/23316","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=23316"}],"version-history":[{"count":0,"href":"https:\/\/www.invarena.cz\/index.php?rest_route=\/wp\/v2\/posts\/23316\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.invarena.cz\/index.php?rest_route=\/wp\/v2\/media\/15350"}],"wp:attachment":[{"href":"https:\/\/www.invarena.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=23316"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.invarena.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=23316"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.invarena.cz\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=23316"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}