Zdravotn\u011b posti\u017een\u00ed, zdravotn\u011b znev\u00fdhodn\u011bn\u00ed i lid\u00e9 star\u0161\u00ed 55 let maj\u00ed n\u00e1rok na to, aby zam\u011bstnavatel za n\u011b uplatnil slevu na soci\u00e1ln\u00edm pojistn\u00e9m. A tento n\u00e1rok maj\u00ed od leto\u0161n\u00edho \u00fanora. Podm\u00ednkou je, \u017ee pracuj\u00ed na krat\u0161\u00ed pracovn\u00ed \u00favazek, p\u0159i\u010dem\u017e rozsah pracovn\u00ed doby \u010din\u00ed nejm\u00e9n\u011b 8 hodin a nejv\u00edce 30 hodin t\u00fddn\u011b. <\/p>\n\n\n\n
Sleva na pojistn\u00e9m nen\u00ed zanedbateln\u00e1 a \u010din\u00ed 5 % ze z\u00e1kladu pro jeho v\u00fdpo\u010det. To znamen\u00e1, \u017ee nap\u0159\u00edklad zam\u011bstnanec s mzdou 14 500 K\u010d m\u00e1 n\u00e1rok na slevu ve v\u00fd\u0161i 725 K\u010d a o tuto \u010d\u00e1stku by se m\u011bla zv\u00fd\u0161it jeho \u010dist\u00e1 mzda. Kdo m\u00e1 16 tis\u00edc hrub\u00e9ho, tomu by se m\u011bla zv\u00fd\u0161it \u010dist\u00e1 mzda o 800 K\u010d. <\/p>\n\n\n\n
ALE POZOR. Toto neplat\u00ed, pokud zam\u011bstnavatelem je firma, kter\u00e1 p\u016fsob\u00ed na chr\u00e1n\u011bn\u00e9m trhu pr\u00e1ce a je jako takov\u00e1 uzn\u00e1na \u00fa\u0159adem pr\u00e1ce. A proto\u017ee v\u011bt\u0161ina zdravotn\u011b posti\u017een\u00fdch je zam\u011bstn\u00e1na pr\u00e1v\u011b u zam\u011bstnavatel\u016f, kte\u0159\u00ed zam\u011bstn\u00e1vaj\u00ed v\u00edce ne\u017e 50 % OZP, na tuto slevu ze soci\u00e1ln\u00edho pojistn\u00e9ho n\u00e1rok nemaj\u00ed. <\/p>\n\n\n\n
Dal\u0161\u00edm omezen\u00edm je v\u00fd\u0161e mzdy. Pokud si zam\u011bstnanec ze v\u0161ech zam\u011bstn\u00e1n\u00ed u t\u00e9ho\u017e zam\u011bstnavatele celkov\u011b vyd\u011bl\u00e1 v\u00edc ne\u017e 1,5n\u00e1sobek pr\u016fm\u011brn\u00e9 mzdy, tedy 60 486 K\u010d, pak tak\u00e9 n\u00e1rok nem\u00e1. <\/p>\n","protected":false},"excerpt":{"rendered":"
Zdravotn\u011b posti\u017een\u00ed, zdravotn\u011b znev\u00fdhodn\u011bn\u00ed i lid\u00e9 star\u0161\u00ed 55 let maj\u00ed n\u00e1rok na to, aby zam\u011bstnavatel za n\u011b uplatnil slevu na soci\u00e1ln\u00edm pojistn\u00e9m. A tento n\u00e1rok […]<\/a><\/p>\n<\/div>","protected":false},"author":1,"featured_media":24197,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-38941","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\/38941","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=38941"}],"version-history":[{"count":0,"href":"https:\/\/www.invarena.cz\/index.php?rest_route=\/wp\/v2\/posts\/38941\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.invarena.cz\/index.php?rest_route=\/wp\/v2\/media\/24197"}],"wp:attachment":[{"href":"https:\/\/www.invarena.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=38941"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.invarena.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=38941"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.invarena.cz\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=38941"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}