{"id":38260,"date":"2022-11-21T18:32:24","date_gmt":"2022-11-21T17:32:24","guid":{"rendered":"http:\/\/www.invarena.cz\/?p=38260"},"modified":"2022-11-21T18:33:26","modified_gmt":"2022-11-21T17:33:26","slug":"invalide-musi-platit-vice-na-zdravotni-pojistnem","status":"publish","type":"post","link":"https:\/\/www.invarena.cz\/?p=38260","title":{"rendered":"Invalid\u00e9 mus\u00ed platit v\u00edce na zdravotn\u00ed pojistn\u00e9m"},"content":{"rendered":"\n<p><strong>Novela z\u00e1kona o pojistn\u00e9m na ve\u0159ejn\u00e9 zdravotn\u00ed poji\u0161t\u011bn\u00ed s \u010d\u00edslem 119\/2022 Sb., sn\u00ed\u017eila platbu na zdravotn\u00ed poji\u0161t\u011bn\u00ed za st\u00e1tn\u00ed poji\u0161t\u011bnce. Tato zm\u011bna se v\u00fdrazn\u011b dotkne invalidn\u00edch d\u016fchodc\u016f, kte\u0159\u00ed jsou zam\u011bstn\u00e1n\u00ed u firem, je\u017e zam\u011bstn\u00e1vaj\u00ed v\u00edce ne\u017e 50 % zdravotn\u011b posti\u017een\u00fdch. <\/strong>Sn\u00ed\u017eil se odpo\u010det. <\/p>\n\n\n\n<p><strong>Odpo\u010dty<\/strong>&nbsp;z vym\u011b\u0159ovac\u00edho z\u00e1kladu<\/p>\n\n\n\n<p>U invalidn\u00edch d\u016fchodc\u016f pracuj\u00edc\u00edch u zam\u011bstnavatele, kter\u00fd zam\u011bstn\u00e1v\u00e1 v\u00edce ne\u017e 50 % osob se zdravotn\u00edm posti\u017een\u00edm z celkov\u00e9ho pr\u016fm\u011brn\u00e9ho p\u0159epo\u010dten\u00e9ho po\u010dtu sv\u00fdch zam\u011bstnanc\u016f, se vyu\u017eije takzvan\u00fd&nbsp;<strong>odpo\u010det<\/strong>.&nbsp;<strong>Odpo\u010det<\/strong>&nbsp;znamen\u00e1, \u017ee se z vym\u011b\u0159ovac\u00edho z\u00e1kladu pro v\u00fdpo\u010det pojistn\u00e9ho ode\u010dte \u010d\u00e1stka, kter\u00e1 je hrazena st\u00e1tem. Za dan\u00e9ho zam\u011bstnance se tedy neodv\u00e1d\u00ed pojistn\u00e9 vypo\u010dten\u00e9 ze skute\u010dn\u011b dosa\u017een\u00e9 mzdy (platu). Vym\u011b\u0159ovac\u00edm z\u00e1kladem je jen \u010d\u00e1stka p\u0159esahuj\u00edc\u00ed \u010d\u00e1stku, kter\u00e1 je vym\u011b\u0159ovac\u00edm z\u00e1kladem u osoby, za kterou je pl\u00e1tcem pojistn\u00e9ho st\u00e1t.<\/p>\n\n\n\n<p><strong>Odpo\u010det<\/strong>&nbsp;m\u016f\u017ee b\u00fdt uplatn\u011bn i v p\u0159\u00edpad\u011b, kdy skute\u010dnosti, kter\u00e9 jsou podm\u00ednkou pro jeho p\u0159izn\u00e1n\u00ed, netrvaj\u00ed po cel\u00fd kalend\u00e1\u0159n\u00ed m\u011bs\u00edc. Av\u0161ak minim\u00e1ln\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad v t\u00e9 \u010d\u00e1sti m\u011bs\u00edce, kdy zam\u011bstnanec nebyl v kategorii st\u00e1tn\u00edch poji\u0161t\u011bnc\u016f, mus\u00ed b\u00fdt dodr\u017een. Sn\u00ed\u017e\u00ed se v pom\u011bru po\u010dtu kalend\u00e1\u0159n\u00edch dn\u016f o dobu, kdy zam\u011bstnanec byl osobou, za kterou platil pojistn\u00e9 i st\u00e1t. V tom p\u0159\u00edpad\u011b se ale jedn\u00e1 o sn\u00ed\u017een\u00ed vym\u011b\u0159ovac\u00edho z\u00e1kladu na pom\u011brnou \u010d\u00e1st, nikoli o&nbsp;<strong>odpo\u010det<\/strong>.<\/p>\n\n\n\n<p>Od 1. z\u00e1\u0159\u00ed 2022 se sn\u00ed\u017eil vym\u011b\u0159ovac\u00ed z\u00e1klad pro platbu pojistn\u00e9ho st\u00e1tem. A pr\u00e1v\u011b d\u00edky&nbsp;<strong>odpo\u010dt\u016fm<\/strong>&nbsp;z vym\u011b\u0159ovac\u00edho z\u00e1kladu vzroste platba na zdravotn\u00ed poji\u0161t\u011bn\u00ed invalidn\u00edm zam\u011bstnanc\u016fm i jejich zam\u011bstnavatel\u016fm. Doposud \u010dinil vym\u011b\u0159ovac\u00ed z\u00e1klad 14 570 K\u010d, aktu\u00e1ln\u011b (poprv\u00e9 pro platby pojistn\u00e9ho za z\u00e1\u0159\u00ed) se sn\u00ed\u017eil na<strong> 11 014 <\/strong>K\u010d. T\u00edm do\u0161lo k nav\u00fd\u0161en\u00ed vym\u011b\u0159ovac\u00edho z\u00e1kladu invalidn\u00edch d\u016fchodc\u016f zam\u011bstnan\u00fdch u zam\u011bstnavatele, kter\u00fd zam\u011bstn\u00e1v\u00e1 v\u00edce ne\u017e 50 % osob se zdravotn\u00edm posti\u017een\u00edm z celkov\u00e9ho pr\u016fm\u011brn\u00e9ho p\u0159epo\u010dten\u00e9ho po\u010dtu sv\u00fdch zam\u011bstnanc\u016f.<\/p>\n\n\n\n<p>P\u0159\u00edklad: Zam\u011bstnankyn\u011b (invalidn\u00ed d\u016fchodkyn\u011b) &#8211; jej\u00ed m\u011bs\u00ed\u010dn\u00ed mzda \u010din\u00ed 16 000 K\u010d. Naposled v m\u011bs\u00edci srpnu zam\u011bstnavatel po\u010d\u00edtal pojistn\u00e9 z \u010d\u00e1stky 1430 K\u010d (vym\u011b\u0159ovac\u00ed z\u00e1klad = 16 000 K\u010d \u2013 14 570 K\u010d, pojistn\u00e9 za zam\u011bstnavatele 129 K\u010d, pojistn\u00e9 zam\u011bstnankyn\u011b 65 K\u010d). Od m\u011bs\u00edce z\u00e1\u0159\u00ed se \u010d\u00e1stka po&nbsp;<strong>odpo\u010dtu<\/strong>&nbsp;zv\u00fd\u0161\u00ed na 4986 K\u010d (vym\u011b\u0159ovac\u00ed z\u00e1klad = 16 000 K\u010d \u2013 11 014 K\u010d, pojistn\u00e9 za zam\u011bstnavatele 449 K\u010d, pojistn\u00e9 zam\u011bstnankyn\u011b 225 K\u010d).<\/p>\n\n\n\n<p>Zat\u00edmco v p\u0159edchoz\u00edch desetilet\u00edch se tento odpo\u010det neust\u00e1le zvy\u0161oval a invalidn\u00ed d\u016fchodci platili st\u00e1le m\u00e9n\u011b na zdravotn\u00edm pojistn\u00e9m, letos poprv\u00e9 se trend obr\u00e1til a invalidn\u00ed zam\u011bstnanci budou platit v\u00edce na pojistn\u00e9m. Kolik to p\u0159esn\u011b bude, ka\u017ed\u00fd zjist\u00ed pohledem na v\u00fdplatn\u00ed p\u00e1sku za z\u00e1\u0159\u00ed.  <\/p>\n\n\n\n<p>Od 1. z\u00e1\u0159\u00ed 2022 \u010din\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad pro platbu pojistn\u00e9ho st\u00e1tem 11 014 K\u010d. Pojistn\u00e9 z t\u00e9to \u010d\u00e1stky je 1487 K\u010d.<br><\/p>\n","protected":false},"excerpt":{"rendered":"<div class=\"mh-excerpt\"><p>Novela z\u00e1kona o pojistn\u00e9m na ve\u0159ejn\u00e9 zdravotn\u00ed poji\u0161t\u011bn\u00ed s \u010d\u00edslem 119\/2022 Sb., sn\u00ed\u017eila platbu na zdravotn\u00ed poji\u0161t\u011bn\u00ed za st\u00e1tn\u00ed poji\u0161t\u011bnce. Tato zm\u011bna se v\u00fdrazn\u011b dotkne <a class=\"mh-excerpt-more\" href=\"https:\/\/www.invarena.cz\/?p=38260\" title=\"Invalid\u00e9 mus\u00ed platit v\u00edce na zdravotn\u00ed pojistn\u00e9m\">[&#8230;]<\/a><\/p>\n<\/div>","protected":false},"author":1,"featured_media":14577,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[9],"tags":[],"class_list":["post-38260","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-zpravy"],"_links":{"self":[{"href":"https:\/\/www.invarena.cz\/index.php?rest_route=\/wp\/v2\/posts\/38260","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=38260"}],"version-history":[{"count":0,"href":"https:\/\/www.invarena.cz\/index.php?rest_route=\/wp\/v2\/posts\/38260\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.invarena.cz\/index.php?rest_route=\/wp\/v2\/media\/14577"}],"wp:attachment":[{"href":"https:\/\/www.invarena.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=38260"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.invarena.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=38260"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.invarena.cz\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=38260"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}