{"id":28309,"date":"2017-05-24T00:44:40","date_gmt":"2017-05-23T22:44:40","guid":{"rendered":"http:\/\/www.invarena.cz\/?p=28309"},"modified":"2017-05-24T08:49:11","modified_gmt":"2017-05-24T06:49:11","slug":"musim-pri-privydelku-platit-zdravotni-pojisteni","status":"publish","type":"post","link":"https:\/\/www.invarena.cz\/?p=28309","title":{"rendered":"Mus\u00edm p\u0159i p\u0159iv\u00fdd\u011blku platit zdravotn\u00ed poji\u0161t\u011bn\u00ed?"},"content":{"rendered":"<p><strong>OT\u00c1ZKA : Podl\u00e9h\u00e1 odvod\u016fm zdravotn\u00edho poji\u0161t\u011bn\u00ed tak\u00e9 to, kdy\u017e si p\u0159ivyd\u011bl\u00e1v\u00e1m prodejem na internetu? Jsem na mate\u0159sk\u00e9 dovolen\u00e9 a prod\u00e1v\u00e1m p\u0159es on-line bazary oble\u010den\u00ed.<\/strong><!--more--><\/p>\n<p>ODPOV\u011a\u010e:<\/p>\n<p>Kl\u00ed\u010dov\u00e9 je rozhodnout, zda popsan\u00fd druh p\u0159\u00edjm\u016f pat\u0159\u00ed mezi p\u0159\u00edjmy ze samostatn\u00e9 v\u00fdd\u011ble\u010dn\u00e9 \u010dinnosti, nebo jde o jinou mo\u017enost.<\/p>\n<p>O p\u0159\u00edjem ze samostatn\u00e9 v\u00fdd\u011ble\u010dn\u00e9 \u010dinnosti by ne\u0161lo, pokud by se jednalo o tzv. ostatn\u00ed p\u0159\u00edjmy (\u00a7 10 z\u00e1kona o dan\u00edch z p\u0159\u00edjm\u016f) nebo o p\u0159\u00edjmy, kter\u00e9 nejsou p\u0159edm\u011btem dan\u011b. Ty nepodl\u00e9haj\u00ed odvodu zdravotn\u00edho poji\u0161t\u011bn\u00ed. P\u0159edm\u011btem dan\u011b by p\u0159\u00edjem z prodeje nebyl, nap\u0159\u00edklad kdybyste prod\u00e1vala vlastn\u00ed oble\u010den\u00ed nebo oble\u010den\u00ed sv\u00fdch d\u011bt\u00ed. Tedy situace, kdy nekupujete a n\u00e1sledn\u011b neprod\u00e1v\u00e1te oble\u010den\u00ed za \u00fa\u010delem dosa\u017een\u00ed zisku. O tzv. ostatn\u00ed p\u0159\u00edjmy by se mohlo jednat, jestli\u017ee by \u010dinnost \u2013 p\u0159esto\u017ee jde zjevn\u011b o opakovan\u00fd p\u0159\u00edjem \u2013 byla sv\u00fdm charakterem nahodil\u00e1.<\/p>\n<p>Nejpravd\u011bpodobn\u011bji v\u0161ak p\u0159\u00edjmy z prodeje na internetu jsou p\u0159\u00edjmem ze samostatn\u00e9 v\u00fdd\u011ble\u010dn\u00e9 \u010dinnosti, a pak je t\u0159eba plnit v\u0161echny povinnosti osob samostatn\u011b v\u00fdd\u011ble\u010dn\u011b \u010dinn\u00fdch (OSV\u010c). Nen\u00ed p\u0159itom podstatn\u00e9, zda m\u00e1te \u017eivnostensk\u00fd list! Jde-li o p\u0159\u00edjem ze samostatn\u00e9 v\u00fdd\u011ble\u010dn\u00e9 \u010dinnosti (podle \u00a7 7 z\u00e1kona o dan\u00edch z p\u0159\u00edjm\u016f), mus\u00edte b\u00fdt p\u0159ihl\u00e1\u0161ena u sv\u00e9 zdravotn\u00ed poji\u0161\u0165ovny jako OSV\u010c a odv\u00e1d\u011bt pojistn\u00e9 na zdravotn\u00ed poji\u0161t\u011bn\u00ed formou z\u00e1loh na pojistn\u00e9 a doplatku pojistn\u00e9ho. \u017dena na mate\u0159sk\u00e9 (za kterou plat\u00ed pojistn\u00e9 na zdravotn\u00ed poji\u0161t\u011bn\u00ed st\u00e1t) sice jako OSV\u010c nehrad\u00ed z\u00e1lohy v z\u00e1konem stanoven\u00e9 minim\u00e1ln\u00ed v\u00fd\u0161i, ale mus\u00ed hradit z\u00e1lohy vypo\u010dten\u00e9 podle skute\u010dn\u00e9 v\u00fd\u0161e sv\u00fdch p\u0159\u00edjm\u016f dle P\u0159ehledu o p\u0159\u00edjmech a v\u00fddaj\u00edch ze samostatn\u00e9 v\u00fdd\u011ble\u010dn\u00e9 \u010dinnosti a \u00fahrnu z\u00e1loh na pojistn\u00e9 za p\u0159edchoz\u00ed rok. Tyto z\u00e1lohy mohou tedy b\u00fdt ni\u017e\u0161\u00ed ne\u017e stanoven\u00e9 minimum.<\/p>\n<p>P\u0159ehled o p\u0159\u00edjmech a v\u00fddaj\u00edch OSV\u010c je povinen p\u0159edlo\u017eit p\u0159\u00edslu\u0161n\u00e9 zdravotn\u00ed poji\u0161\u0165ovn\u011b (poji\u0161\u0165ovn\u00e1m) ka\u017ed\u00fd, kdo m\u00e1 p\u0159\u00edjmy ze samostatn\u00e9 v\u00fdd\u011ble\u010dn\u00e9 \u010dinnosti, a to do jednoho m\u011bs\u00edce ode dne, ve kter\u00e9m m\u011bl podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed za p\u0159edchoz\u00ed zda\u0148ovac\u00ed obdob\u00ed. V p\u0159\u00edpad\u011b, \u017ee OSV\u010c nen\u00ed povinna dle z\u00e1kona o dan\u00edch z p\u0159\u00edjm\u016f pod\u00e1vat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed, pod\u00e1 p\u0159ehled do 8. dubna.<\/p>\n<p>OSV\u010c mus\u00ed tak\u00e9 zdravotn\u00ed poji\u0161\u0165ovn\u011b v\u017edy ohl\u00e1sit zm\u011bny \u00fadaj\u016f uveden\u00fdch na p\u0159ehledu, ohl\u00e1sit a dolo\u017eit zm\u011bnu jm\u00e9na, p\u0159\u00edjmen\u00ed, trval\u00e9ho pobytu, rodn\u00e9ho \u010d\u00edsla, obchodn\u00edho jm\u00e9na, s\u00eddla nebo m\u00edsta podnik\u00e1n\u00ed, identifika\u010dn\u00edho \u010d\u00edsla organizace a \u010d\u00edsla bankovn\u00edho \u00fa\u010dtu, je-li z n\u011bj placeno pojistn\u00e9.<\/p>\n<p>Mgr. Old\u0159ich Tich\u00fd vedouc\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 : Podl\u00e9h\u00e1 odvod\u016fm zdravotn\u00edho poji\u0161t\u011bn\u00ed tak\u00e9 to, kdy\u017e si p\u0159ivyd\u011bl\u00e1v\u00e1m prodejem na internetu? Jsem na mate\u0159sk\u00e9 dovolen\u00e9 a prod\u00e1v\u00e1m p\u0159es on-line bazary oble\u010den\u00ed.<\/p>\n<\/div>","protected":false},"author":1,"featured_media":14285,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[18],"tags":[],"class_list":["post-28309","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\/28309","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=28309"}],"version-history":[{"count":0,"href":"https:\/\/www.invarena.cz\/index.php?rest_route=\/wp\/v2\/posts\/28309\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.invarena.cz\/index.php?rest_route=\/wp\/v2\/media\/14285"}],"wp:attachment":[{"href":"https:\/\/www.invarena.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=28309"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.invarena.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=28309"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.invarena.cz\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=28309"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}