{"id":37141,"date":"2022-02-17T10:16:51","date_gmt":"2022-02-17T09:16:51","guid":{"rendered":"http:\/\/www.invarena.cz\/?p=37141"},"modified":"2022-05-19T13:57:38","modified_gmt":"2022-05-19T11:57:38","slug":"mzda-se-zvysi-diky-vyssimu-odpoctu","status":"publish","type":"post","link":"https:\/\/www.invarena.cz\/?p=37141","title":{"rendered":"Mzda se zv\u00fd\u0161\u00ed d\u00edky vy\u0161\u0161\u00edmu odpo\u010dtu"},"content":{"rendered":"\n<p><strong>Od 1. 1. 2022 se vym\u011b\u0159ovac\u00ed z\u00e1klad pro pojistn\u00e9 hrazen\u00e9 st\u00e1tem zvy\u0161uje z 13 088 K\u010d<\/strong> na 14 570 K\u010d. Stanov\u00ed tak z\u00e1kon \u010d. 592\/1992 Sb., o pojistn\u00e9m na ve\u0159ejn\u00e9 zdravotn\u00ed poji\u0161t\u011bn\u00ed. Pojistn\u00e9 z t\u00e9to \u010d\u00e1stky je 1 967 K\u010d. <\/p>\n\n\n\n<p><strong>V\u00fd\u0161e tohoto vym\u011b\u0159ovac\u00edho z\u00e1kladu je pou\u017e\u00edv\u00e1na pro odpo\u010det<\/strong> u osob, kter\u00fdm je p\u0159izn\u00e1n invalidn\u00ed d\u016fchod a kter\u00e9 pracuj\u00ed u zam\u011bstnavatele, kter\u00fd m\u00e1 v \u0159ad\u00e1ch sv\u00fdch zam\u011bstnanc\u016f v\u00edce ne\u017e 50 % osob se zdravotn\u00edm posti\u017een\u00edm. M\u016f\u017eeme p\u0159ipomenout, \u017ee v\u00fdpo\u010det a odvod pojistn\u00e9ho za zam\u011bstnance prov\u00e1d\u00ed zam\u011bstnavatel; pojistn\u00e9 se plat\u00ed za jednotliv\u00e9 kalend\u00e1\u0159n\u00ed m\u011bs\u00edce a je splatn\u00e9 od 1. do 20. dne n\u00e1sleduj\u00edc\u00edho kalend\u00e1\u0159n\u00edho m\u011bs\u00edce. Odpo\u010det ve v\u00fd\u0161i 14 570 K\u010d se tedy uplat\u0148uje<strong> od platby pojistn\u00e9ho za leden 2022<\/strong>, odv\u00e1d\u011bn\u00e9 v \u00fanoru.<\/p>\n\n\n<p><!--StartFragment--><\/p>\n\n\n<p>D\u0159\u00edve m\u011bli n\u00e1rok na odpo\u010det v\u0161ichni zam\u011bstnanci (a&nbsp;tak\u00e9 osoby samostatn\u011b v\u00fdd\u011ble\u010dn\u011b \u010dinn\u00e9), za kter\u00e9 byl sou\u010dasn\u011b pl\u00e1tcem pojistn\u00e9ho st\u00e1t. V roce 2004 byly odpo\u010dty zru\u0161eny a&nbsp;od roku 2005, po dal\u0161\u00ed zm\u011bn\u011b z\u00e1kona o pojistn\u00e9m na ve\u0159ejn\u00e9 zdravotn\u00ed poji\u0161t\u011bn\u00ed, m\u00e1 na odpo\u010det n\u00e1rok jen uveden\u00e1 skupina poji\u0161t\u011bnc\u016f.<\/p>\n\n\n\n<p>redakce invArena<\/p>\n\n\n<p><!--EndFragment--><\/p>\n<p><\/p>\n\n\n<p><\/p>\n\n\n\n<p>Ostatn\u00ed nemaj\u00ed p\u0159i soub\u011bhu zam\u011bstnanec + st\u00e1tn\u00ed poji\u0161t\u011bnec (resp. OSV\u010c + st\u00e1tn\u00ed poji\u0161t\u011bnec) n\u00e1rok na odpo\u010det, ale nejsou povinni dodr\u017eet&nbsp;<a href=\"https:\/\/www.vzp.cz\/platci\/informace\/zamestnavatel\/vymerovaci-zaklad-a-vypocet-pojistneho\/jaky-je-minimalni-vymerovaci-zaklad\">minim\u00e1ln\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad zam\u011bstnance<\/a>&nbsp;(resp.&nbsp;<a href=\"https:\/\/www.vzp.cz\/platci\/informace\/osvc\/osvc-minimalni-vyse-zaloh\">minim\u00e1ln\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad OSV\u010c<\/a>). U&nbsp;OSV\u010c mus\u00ed soub\u011bh trvat po cel\u00e9 rozhodn\u00e9 obdob\u00ed, tj.&nbsp;po cel\u00fd kalend\u00e1\u0159n\u00ed m\u011bs\u00edc, za kter\u00fd se pojistn\u00e9 plat\u00ed. U&nbsp;zam\u011bstnanc\u016f mus\u00ed b\u00fdt minim\u00e1ln\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad dodr\u017een pouze v t\u00e9 \u010d\u00e1sti m\u011bs\u00edce, kdy zam\u011bstnanec nebyl v kategorii st\u00e1tn\u00edch poji\u0161t\u011bnc\u016f. Minim\u00e1ln\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad se pak sn\u00ed\u017e\u00ed v&nbsp;pom\u011bru po\u010dtu kalend\u00e1\u0159n\u00edch dn\u00ed o&nbsp;dobu, kdy zam\u011bstnanec byl osobou, za kterou plat\u00ed pojistn\u00e9 i&nbsp;st\u00e1t. V tom p\u0159\u00edpad\u011b se ale jedn\u00e1 o<a href=\"https:\/\/www.vzp.cz\/platci\/informace\/zamestnavatel\/vymerovaci-zaklad-a-vypocet-pojistneho\/kdy-se-minimalni-vymerovaci-zaklad-snizuje\">&nbsp;sn\u00ed\u017een\u00ed vym\u011b\u0159ovac\u00edho z\u00e1kladu na pom\u011brnou \u010d\u00e1st<\/a>, nikoli o odpo\u010det.<\/p>\n","protected":false},"excerpt":{"rendered":"<div class=\"mh-excerpt\"><p>Od 1. 1. 2022 se vym\u011b\u0159ovac\u00ed z\u00e1klad pro pojistn\u00e9 hrazen\u00e9 st\u00e1tem zvy\u0161uje z 13 088 K\u010d na 14 570 K\u010d. Stanov\u00ed tak z\u00e1kon \u010d. 592\/1992 <a class=\"mh-excerpt-more\" href=\"https:\/\/www.invarena.cz\/?p=37141\" title=\"Mzda se zv\u00fd\u0161\u00ed d\u00edky vy\u0161\u0161\u00edmu odpo\u010dtu\">[&#8230;]<\/a><\/p>\n<\/div>","protected":false},"author":1,"featured_media":14519,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-37141","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\/37141","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=37141"}],"version-history":[{"count":0,"href":"https:\/\/www.invarena.cz\/index.php?rest_route=\/wp\/v2\/posts\/37141\/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=37141"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.invarena.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=37141"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.invarena.cz\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=37141"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}