{"id":44948,"date":"2024-01-09T12:52:32","date_gmt":"2024-01-09T11:52:32","guid":{"rendered":"https:\/\/www.invarena.cz\/?p=44948"},"modified":"2024-01-09T22:56:51","modified_gmt":"2024-01-09T21:56:51","slug":"prehled-nejdulezitejsich-udaju-pro-socialni-zabezpeceni-pro-rok-2024","status":"publish","type":"post","link":"https:\/\/www.invarena.cz\/?p=44948","title":{"rendered":"P\u0159ehled nejd\u016fle\u017eit\u011bj\u0161\u00edch \u00fadaj\u016f pro soci\u00e1ln\u00ed zabezpe\u010den\u00ed pro rok 2024"},"content":{"rendered":"\n

\u010cesk\u00e1 spr\u00e1va soci\u00e1ln\u00edho zabezpe\u010den\u00ed (\u010cSSZ) p\u0159ipom\u00edn\u00e1 i letos d\u016fle\u017eit\u00e9 \u00fadaje platn\u00e9 pro soci\u00e1ln\u00ed zabezpe\u010den\u00ed pro rok 2024. D\u00edky tomu naleznete p\u0159ehledn\u011b a na jednom m\u00edst\u011b z\u00e1kladn\u00ed informace t\u00fdkaj\u00edc\u00ed se d\u016fchodov\u00e9ho i nemocensk\u00e9ho poji\u0161t\u011bn\u00ed, tj. d\u016fchod\u016f, d\u00e1vek nemocensk\u00e9ho poji\u0161t\u011bn\u00ed, soci\u00e1ln\u00edho poji\u0161t\u011bn\u00ed OSV\u010c i pojistn\u00e9ho na soci\u00e1ln\u00ed zabezpe\u010den\u00ed a p\u0159\u00edsp\u011bvku na st\u00e1tn\u00ed politiku zam\u011bstnanosti.<\/strong><\/p>\n\n\n\n

SOCI\u00c1LN\u00cd POJI\u0160T\u011aN\u00cd V ROCE 2024<\/strong><\/p>\n\n\n\n

V\u0161eobecn\u00fd vym\u011b\u0159ovac\u00ed z\u00e1klad<\/td>40 638 K\u010d<\/td><\/tr>
P\u0159epo\u010d\u00edt\u00e1vac\u00ed koeficient<\/td>1,0819<\/td><\/tr>
Pr\u016fm\u011brn\u00e1 mzda (tj. 40 638 K\u010d \u00d7 1,0819)<\/td>43 967 K\u010d<\/td><\/tr>
Maxim\u00e1ln\u00ed ro\u010dn\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad pro pojistn\u00e9 na soci\u00e1ln\u00ed zabezpe\u010den\u00ed (tj. 48 \u00d7 43 967 K\u010d)<\/td>2 110 416 K\u010d
<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

\u00da\u010cAST NA NEMOCENSK\u00c9M A D\u016eCHODOV\u00c9M POJI\u0160T\u011aN\u00cd<\/strong><\/p>\n\n\n\n

Rozhodn\u00fd p\u0159\u00edjem podmi\u0148uj\u00edc\u00ed \u00fa\u010dast zam\u011bstnanc\u016f na nemocensk\u00e9m, a tedy i d\u016fchodov\u00e9m poji\u0161t\u011bn\u00ed v roce 2024 \u010din\u00ed 4 000 K\u010d. \u00da\u010dast OSV\u010c na nemocensk\u00e9m poji\u0161t\u011bn\u00ed je dobrovoln\u00e1.<\/p>\n\n\n\n

Rozhodn\u00e1 \u010d\u00e1stka pro povinnou \u00fa\u010dast na d\u016fchodov\u00e9m poji\u0161t\u011bn\u00ed u OSV\u010c vykon\u00e1vaj\u00edc\u00ed vedlej\u0161\u00ed \u010dinnost v roce 2024 \u010din\u00ed 105 520 K\u010d.<\/p>\n\n\n\n

D\u00c1VKY NEMOCENSK\u00c9HO POJI\u0160T\u011aN\u00cd<\/strong><\/p>\n\n\n\n

I letos do\u0161lo v oblasti d\u00e1vek nemocensk\u00e9ho poji\u0161t\u011bn\u00ed ke zv\u00fd\u0161en\u00ed reduk\u010dn\u00edch hranic pro stanoven\u00ed denn\u00edho vym\u011b\u0159ovac\u00edho z\u00e1kladu pro v\u00fdpo\u010det d\u00e1vek nemocensk\u00e9ho poji\u0161t\u011bn\u00ed<\/strong>. Ty jsou pro rok 2024 n\u00e1sleduj\u00edc\u00ed:<\/p>\n\n\n\n

I. reduk\u010dn\u00ed hranice<\/td>1 466 K\u010d<\/td><\/tr>
II. reduk\u010dn\u00ed hranice<\/td>2 199 K\u010d<\/td><\/tr>
III. reduk\u010dn\u00ed hranice<\/td>4 397 K\u010d<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

V\u00fdpo\u010det redukovan\u00e9ho denn\u00edho vym\u011b\u0159ovac\u00edho z\u00e1kladu pro stanoven\u00ed v\u00fd\u0161e nemocensk\u00e9ho, o\u0161et\u0159ovn\u00e9ho a dlouhodob\u00e9ho o\u0161et\u0159ovn\u00e9ho z\u016fst\u00e1v\u00e1 beze zm\u011bny:<\/strong><\/p>\n\n\n\n

Do I. reduk\u010dn\u00ed hranice<\/td>90 %<\/td><\/tr>
Nad I. do II. reduk\u010dn\u00ed hranice<\/td>60 %<\/td><\/tr>
Nad II. do III. reduk\u010dn\u00ed hranice<\/td>30 %<\/td><\/tr>
Nad III. reduk\u010dn\u00ed hranici<\/td>nep\u0159ihl\u00ed\u017e\u00ed se<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

Stejn\u011b tak se nem\u011bn\u00ed v\u00fd\u0161e nemocensk\u00e9ho z redukovan\u00e9ho denn\u00edho vym\u011b\u0159ovac\u00edho z\u00e1kladu:<\/strong><\/p>\n\n\n\n

Od 15. do 30. dne trv\u00e1n\u00ed do\u010dasn\u00e9 pracovn\u00ed neschopnosti<\/td>60 %<\/td><\/tr>
Od 31. do 60. dne trv\u00e1n\u00ed do\u010dasn\u00e9 pracovn\u00ed neschopnosti<\/td>66 %<\/td><\/tr>
Od 61. dne trv\u00e1n\u00ed do\u010dasn\u00e9 pracovn\u00ed neschopnosti<\/td>72 %<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

V\u00fd\u0161e o\u0161et\u0159ovn\u00e9ho a dlouhodob\u00e9ho o\u0161et\u0159ovn\u00e9ho z redukovan\u00e9ho denn\u00edho vym\u011b\u0159ovac\u00edho z\u00e1kladu pro rok 2024 \u010din\u00ed:<\/strong><\/p>\n\n\n\n

V\u00fd\u0161e dlouhodob\u00e9ho o\u0161et\u0159ovn\u00e9ho<\/td>60 %<\/td><\/tr>
V\u00fd\u0161e o\u0161et\u0159ovn\u00e9ho<\/td>60 %<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

V\u00fdpo\u010det redukovan\u00e9ho denn\u00edho vym\u011b\u0159ovac\u00edho z\u00e1kladu pro stanoven\u00ed v\u00fd\u0161e pen\u011b\u017eit\u00e9 pomoci v mate\u0159stv\u00ed, otcovsk\u00e9 a vyrovn\u00e1vac\u00edho p\u0159\u00edsp\u011bvku v t\u011bhotenstv\u00ed a mate\u0159stv\u00ed:<\/strong><\/p>\n\n\n\n

Do I. reduk\u010dn\u00ed hranice<\/td>100 %<\/td><\/tr>
Nad I. do II. reduk\u010dn\u00ed hranice<\/td>60 %<\/td><\/tr>
Nad II. do III. reduk\u010dn\u00ed hranice<\/td>30 %<\/td><\/tr>
Nad III. reduk\u010dn\u00ed hranici<\/td>nep\u0159ihl\u00ed\u017e\u00ed se<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

Procentu\u00e1ln\u00ed v\u00fd\u0161e d\u00e1vek z redukovan\u00e9ho denn\u00edho vym\u011b\u0159ovac\u00edho z\u00e1kladu:<\/strong><\/p>\n\n\n\n

V\u00fd\u0161e pen\u011b\u017eit\u00e9 pomoci v mate\u0159stv\u00ed (PPM) z redukovan\u00e9ho denn\u00edho vym\u011b\u0159ovac\u00edho z\u00e1kladu<\/td>70 %<\/td><\/tr>
V\u00fd\u0161e otcovsk\u00e9 z redukovan\u00e9ho denn\u00edho vym\u011b\u0159ovac\u00edho z\u00e1kladu<\/td>70 %<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

V\u00fd\u0161e vyrovn\u00e1vac\u00edho p\u0159\u00edsp\u011bvku v t\u011bhotenstv\u00ed a mate\u0159stv\u00ed je rozd\u00edlem mezi redukovan\u00fdm denn\u00edm vym\u011b\u0159ovac\u00edm z\u00e1kladem pro \u00fa\u010dely z\u00e1kona o nemocensk\u00e9m poji\u0161t\u011bn\u00ed zji\u0161t\u011bn\u00fdm ke dni p\u0159eveden\u00ed
a pr\u016fm\u011brem zapo\u010ditateln\u00fdch p\u0159\u00edjm\u016f p\u0159ipadaj\u00edc\u00edch na jeden kalend\u00e1\u0159n\u00ed den po p\u0159eveden\u00ed.<\/p>\n\n\n\n

Na webov\u00fdch str\u00e1nk\u00e1ch Ministerstva pr\u00e1ce a soci\u00e1ln\u00edch v\u011bc\u00ed naleznete kalkula\u010dku pro orienta\u010dn\u00ed v\u00fdpo\u010det d\u00e1vek nemocensk\u00e9ho poji\u0161t\u011bn\u00ed<\/a>.<\/p>\n\n\n\n

D\u016eCHODY<\/strong><\/p>\n\n\n\n

Ka\u017ed\u00fd d\u016fchod se skl\u00e1d\u00e1 ze z\u00e1kladn\u00ed a procentn\u00ed v\u00fdm\u011bry. Z\u00e1kladn\u00ed v\u00fdm\u011bra d\u016fchodu je pevn\u011b stanoven\u00e1 \u010d\u00e1st d\u016fchodu stejn\u00e1 pro v\u0161echny d\u016fchodce. Jej\u00ed v\u00fd\u0161e je ur\u010dena z\u00e1konem na 10 % pr\u016fm\u011brn\u00e9 mzdy. Procentn\u00ed v\u00fdm\u011bra d\u016fchodu je individu\u00e1ln\u00ed, z\u00e1vis\u00ed na konkr\u00e9tn\u00edm pr\u016fb\u011bhu poji\u0161t\u011bn\u00ed a plat\u00ed, \u017ee \u010d\u00edm jsou vy\u0161\u0161\u00ed p\u0159\u00edjmy dosa\u017een\u00e9 v rozhodn\u00e9m obdob\u00ed a del\u0161\u00ed z\u00edskan\u00e1 doba poji\u0161t\u011bn\u00ed, t\u00edm vy\u0161\u0161\u00ed je procentn\u00ed v\u00fdm\u011bra d\u016fchodu. Minim\u00e1ln\u00ed z\u00e1konem zaru\u010den\u00e1 v\u00fd\u0161e procentn\u00ed v\u00fdm\u011bry d\u016fchodu \u010din\u00ed 770 K\u010d m\u011bs\u00ed\u010dn\u011b.<\/p>\n\n\n\n

P\u0159i pravideln\u00e9 valorizaci, kter\u00e1 je ka\u017ed\u00fd rok v lednu, doch\u00e1z\u00ed od 1. 1. dan\u00e9ho kalend\u00e1\u0159n\u00edho roku k nav\u00fd\u0161en\u00ed pouze z\u00e1kladn\u00ed v\u00fdm\u011bry d\u016fchodu.<\/p>\n\n\n\n

Z\u00e1kladn\u00ed \u00fadaje:<\/strong><\/p>\n\n\n\n

Z\u00e1kladn\u00ed v\u00fdm\u011bra d\u016fchodu p\u0159iznan\u00e9ho od 1. 1. 2024<\/td>4 400 K\u010d<\/td><\/tr>
Pot\u0159ebn\u00e1 doba d\u016fchodov\u00e9ho poji\u0161t\u011bn\u00ed pro n\u00e1rok na starobn\u00ed d\u016fchod (v roce 2024)<\/td>35 let<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

Od ledna 2023 bylo zavedeno tzv. v\u00fdchovn\u00e9. Jedn\u00e1 se o zv\u00fd\u0161en\u00ed starobn\u00edho d\u016fchodu za v\u00fdchovu d\u011bt\u00ed. Konkr\u00e9tn\u011b doch\u00e1z\u00ed ke zv\u00fd\u0161en\u00ed procentn\u00ed v\u00fdm\u011bry starobn\u00edho d\u016fchodu za ka\u017ed\u00e9 d\u00edt\u011b, kter\u00e9 po\u017eivatel tohoto d\u016fchodu vychoval. V roce 2024 se jedn\u00e1 o 500 K\u010d za ka\u017ed\u00e9 vychovan\u00e9 d\u00edt\u011b. V p\u0159\u00edpad\u011b v\u00fdchovy v\u00edce d\u011bt\u00ed se v\u00fdchovn\u00e9 n\u00e1sob\u00ed po\u010dtem t\u011bchto d\u011bt\u00ed, nen\u00ed zde \u017e\u00e1dn\u00fd limit.<\/p>\n\n\n\n

Reduk\u010dn\u00ed \u010d\u00e1stky pro v\u00fdpo\u010det d\u016fchodu v roce 2024:<\/strong><\/p>\n\n\n\n

Do 19 346 K\u010d<\/td>z\u00e1po\u010det pln\u011b (100 %)<\/td><\/tr>
Nad 19 346 K\u010d do 175 868 K\u010d<\/td>z\u00e1po\u010det 26 %<\/td><\/tr>
Nad 175 868 K\u010d<\/td>nep\u0159ihl\u00ed\u017e\u00ed se<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

Pokud v\u00e1s zaj\u00edm\u00e1, zda budete m\u00edt n\u00e1rok na starobn\u00ed d\u016fchod, odkdy a jak vysok\u00fd by mohl b\u00fdt a z\u00e1rove\u0148 co je\u0161t\u011b mus\u00edte splnit pro n\u00e1rok na starobn\u00ed d\u016fchod, tj. zejm\u00e9na kolik let v\u00e1m chyb\u00ed k dosa\u017een\u00ed d\u016fchodov\u00e9ho v\u011bku nebo k z\u00edsk\u00e1n\u00ed pot\u0159ebn\u00e9 doby poji\u0161t\u011bn\u00ed, m\u016f\u017eete vyu\u017e\u00edt Informativn\u00ed d\u016fchodovou aplikaci (IDA)<\/a>. IDA funguje v prost\u0159ed\u00ed ePort\u00e1lu \u010cSSZ pro p\u0159ihl\u00e1\u0161en\u00e9 u\u017eivatele a je zcela zdarma. P\u0159ihl\u00e1\u0161en\u00ed je jednoduch\u00e9, sta\u010d\u00ed datov\u00e1 schr\u00e1nka nebo identita ob\u010dana. Jednoduch\u00fdm a obl\u00edben\u00fdm zp\u016fsobem p\u0159ihl\u00e1\u0161en\u00ed je bankovn\u00ed identita.<\/p>\n\n\n\n

P\u0159esn\u00fd v\u00fdpo\u010det d\u016fchodu se zohledn\u011bn\u00edm v\u0161ech rozhodn\u00fdch skute\u010dnost\u00ed prov\u00e1d\u00ed \u010cSSZ a\u017e na z\u00e1klad\u011b \u0159\u00e1dn\u011b uplatn\u011bn\u00e9 \u017e\u00e1dosti u OSSZ<\/a>. Nov\u011b je mo\u017en\u00e9 rovn\u011b\u017e \u017e\u00e1dost o d\u016fchod uplatnit online v elektronick\u00e9 form\u011b prost\u0159ednictv\u00edm slu\u017eby ePort\u00e1lu \u010cSSZ \u017d\u00e1dost o d\u016fchod online<\/a>.<\/p>\n\n\n\n

POJISTN\u00c9 NA SOCI\u00c1LN\u00cd ZABEZPE\u010cEN\u00cd A P\u0158\u00cdSP\u011aVEK NA ST\u00c1TN\u00cd POLITIKU ZAM\u011aSTNANOSTI<\/strong><\/p>\n\n\n\n

Zam\u011bstnavatel\u016fm, kte\u0159\u00ed zam\u011bstn\u00e1vaj\u00ed tzv. zdravotnick\u00e9 z\u00e1chran\u00e1\u0159e a \u010dleny jednotek hasi\u010dsk\u00e9ho z\u00e1chrann\u00e9ho sboru podniku, se pro rok 2024 zv\u00fd\u0161ila sazba pojistn\u00e9ho na 27,8 % (doch\u00e1z\u00ed k postupn\u00e9mu zvy\u0161ov\u00e1n\u00ed). S \u00fa\u010dinnost\u00ed od 1. 1. 2024 doch\u00e1z\u00ed k zaveden\u00ed povinnosti platit pojistn\u00e9 na nemocensk\u00e9 poji\u0161t\u011bn\u00ed tak\u00e9 pro zam\u011bstnance. Zam\u011bstnanci jsou tedy rovn\u011b\u017e poplatn\u00edky pojistn\u00e9ho na nemocensk\u00e9 poji\u0161t\u011bn\u00ed (dosud byli jen poplatn\u00edky pojistn\u00e9ho na d\u016fchodov\u00e9 poji\u0161t\u011bn\u00ed). Celkov\u00e1 sazba pojistn\u00e9ho u zam\u011bstnanc\u016f od 1. 1. 2024 \u010din\u00ed 7,1 % (z toho 6,5 % na d\u016fchodov\u00e9 poji\u0161t\u011bn\u00ed a 0,6 % na nemocensk\u00e9 poji\u0161t\u011bn\u00ed). V souvislosti s t\u00edm doch\u00e1z\u00ed tak\u00e9 ke zv\u00fd\u0161en\u00ed sazby pojistn\u00e9ho na nemocensk\u00e9 poji\u0161t\u011bn\u00ed OSV\u010c a zahrani\u010dn\u00edho zam\u011bstnance na 2,7 %. V\u00fd\u0161e sazeb pro dan\u00fd kalend\u00e1\u0159n\u00ed rok je p\u0159ehledn\u011b uvedena na webov\u00fdch str\u00e1nk\u00e1ch \u010cSSZ<\/a>.<\/p>\n\n\n\n

Ka\u017edoro\u010dn\u011b doch\u00e1z\u00ed ke zm\u011bn\u011b minim\u00e1ln\u00edho vym\u011b\u0159ovac\u00edho z\u00e1kladu OSV\u010c pro pojistn\u00e9 na d\u016fchodov\u00e9 poji\u0161t\u011bn\u00ed, a to jak pro hlavn\u00ed, tak vedlej\u0161\u00ed \u010dinnost.<\/p>\n\n\n\n

Minim\u00e1ln\u00ed m\u011bs\u00ed\u010dn\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad OSV\u010c po pod\u00e1n\u00ed p\u0159ehledu o p\u0159\u00edjmech a v\u00fddaj\u00edch za rok 2023:<\/strong><\/p>\n\n\n\n

P\u0159i hlavn\u00ed \u010dinnosti (30 % pr\u016fm\u011brn\u00e9 mzdy)<\/td>13 191 K\u010d<\/td><\/tr>
P\u0159i vedlej\u0161\u00ed \u010dinnosti (11 % pr\u016fm\u011brn\u00e9 mzdy)<\/td>4 837 K\u010d<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

Doch\u00e1z\u00ed tak\u00e9 ke zm\u011bn\u011b p\u0159i stanoven\u00ed platnosti minim\u00e1ln\u00edho m\u011bs\u00ed\u010dn\u00edho vym\u011b\u0159ovac\u00edho z\u00e1kladu pro z\u00e1lohy na pojistn\u00e9 v nov\u00e9m kalend\u00e1\u0159n\u00edm roce. M\u00e1-li OSV\u010c povinnost platit z\u00e1lohy na pojistn\u00e9, z\u016fst\u00e1v\u00e1 tato povinnost nad\u00e1le, av\u0161ak s t\u00edm rozd\u00edlem, \u017ee minim\u00e1ln\u00ed z\u00e1loha na pojistn\u00e9 se odvozuje z minim\u00e1ln\u00edho m\u011bs\u00ed\u010dn\u00edho vym\u011b\u0159ovac\u00edho z\u00e1kladu platn\u00e9ho pro nov\u00fd kalend\u00e1\u0159n\u00ed rok. Pokud tedy m\u011bla OSV\u010c v roce 2023 povinnost platit z\u00e1lohy na pojistn\u00e9 v minim\u00e1ln\u00ed v\u00fd\u0161i, m\u00e1 povinnost platit z\u00e1lohy na pojistn\u00e9 i v roce 2024, a to a\u017e do m\u011bs\u00edce, ve kter\u00e9m bude nebo by m\u011bl b\u00fdt pod\u00e1n p\u0159ehled o p\u0159\u00edjmech a v\u00fddaj\u00edch OSV\u010c za kalend\u00e1\u0159n\u00ed rok 2023, av\u0161ak od ledna 2024 mus\u00ed b\u00fdt z\u00e1loha na pojistn\u00e9 alespo\u0148 ve v\u00fd\u0161i, kter\u00e1 odpov\u00edd\u00e1 minim\u00e1ln\u00edmu m\u011bs\u00ed\u010dn\u00edmu vym\u011b\u0159ovac\u00edmu z\u00e1kladu platn\u00e9mu pro rok 2024, tj. ve v\u00fd\u0161i 3 852 K\u010d pro OSV\u010c vykon\u00e1vaj\u00edc\u00ed hlavn\u00ed samostatnou v\u00fdd\u011ble\u010dnou \u010dinnost a 1 413 K\u010d pro OSV\u010c vykon\u00e1vaj\u00edc\u00ed vedlej\u0161\u00ed samostatnou v\u00fdd\u011ble\u010dnou \u010dinnost. Uveden\u00e9 plat\u00ed i pro ty OSV\u010c, kter\u00fdm byl rozhodnut\u00edm p\u0159\u00edslu\u0161n\u00e9 okresn\u00ed spr\u00e1vy soci\u00e1ln\u00edho zabezpe\u010den\u00ed sn\u00ed\u017een m\u011bs\u00ed\u010dn\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad. Ka\u017ed\u00e1 OSV\u010c, kter\u00e1 m\u011bla v roce 2023 z\u00e1lohy na pojistn\u00e9 v ni\u017e\u0161\u00ed v\u00fd\u0161i, ne\u017e je minimum platn\u00e9 pro rok 2024, mus\u00ed od ledna platit z\u00e1lohy na pojistn\u00e9 alespo\u0148 ve v\u00fd\u0161i minima stanoven\u00e9ho pro rok 2024.<\/p>\n\n\n\n

Pokud OSV\u010c samostatnou v\u00fdd\u011ble\u010dnou \u010dinnost zah\u00e1jila, vykon\u00e1v\u00e1 ji jako \u010dinnost hlavn\u00ed a po dobu 20 kalend\u00e1\u0159n\u00edch let p\u0159edch\u00e1zej\u00edc\u00edch roku zah\u00e1jen\u00ed \u010dinnosti tuto \u010dinnost nevykon\u00e1vala, \u010din\u00ed v roce zah\u00e1jen\u00ed samostatn\u00e9 v\u00fdd\u011ble\u010dn\u00e9 \u010dinnosti a v bezprost\u0159edn\u011b n\u00e1sleduj\u00edc\u00edch dvou kalend\u00e1\u0159\u00edch letech minim\u00e1ln\u00ed m\u011bs\u00ed\u010dn\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad 25 % pr\u016fm\u011brn\u00e9 mzdy. V takov\u00e9m p\u0159\u00edpad\u011b pro rok 2024 \u010din\u00ed minim\u00e1ln\u00ed m\u011bs\u00ed\u010dn\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad t\u00e9to OSV\u010c 10 992 K\u010d<\/strong>, a minim\u00e1ln\u00ed v\u00fd\u0161e z\u00e1loh na pojistn\u00e9 proto \u010din\u00ed 3 210 K\u010d.<\/p>\n\n\n\n

Minim\u00e1ln\u00ed v\u00fd\u0161e m\u011bs\u00ed\u010dn\u00ed z\u00e1lohy na pojistn\u00e9 na d\u016fchodov\u00e9 poji\u0161t\u011bn\u00ed OSV\u010c v roce 2024:<\/strong><\/p>\n\n\n\n

P\u0159i hlavn\u00ed \u010dinnosti (d\u016fchodov\u00e9 pojistn\u00e9 28 % + pojistn\u00e9 na st\u00e1tn\u00ed politiku zam\u011bstnanosti 1,2 % -> 29,2 % z 13 191 K\u010d)<\/td>3 852 K\u010d<\/td><\/tr>
P\u0159i vedlej\u0161\u00ed \u010dinnosti (d\u016fchodov\u00e9 pojistn\u00e9 28 % + pojistn\u00e9 na st\u00e1tn\u00ed politiku zam\u011bstnanosti 1,2 % -> 29,2 % z 4 837 K\u010d)<\/td>1 413 K\u010d<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

Minim\u00e1ln\u00ed ro\u010dn\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad OSV\u010c pro hlavn\u00ed \u010dinnost:<\/strong><\/p>\n\n\n\n

Minim\u00e1ln\u00ed ro\u010dn\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad (13 191 K\u010d \u00d7 12)<\/td>158 292 K\u010d<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

Minim\u00e1ln\u00ed ro\u010dn\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad OSV\u010c pro vedlej\u0161\u00ed \u010dinnost:<\/strong><\/p>\n\n\n\n

Minim\u00e1ln\u00ed ro\u010dn\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad (4 837 K\u010d \u00d7 12)<\/td>58 044 K\u010d<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

Maxim\u00e1ln\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad \u010din\u00ed u zam\u011bstnanc\u016f i OSV\u010c 48n\u00e1sobek pr\u016fm\u011brn\u00e9 mzdy, tedy 2 110 416 K\u010d.<\/p>\n\n\n\n

Minim\u00e1ln\u00ed m\u011bs\u00ed\u010dn\u00ed pojistn\u00e9 na nemocensk\u00e9 poji\u0161t\u011bn\u00ed OSV\u010c<\/strong> se od ledna 2024 v d\u016fsledku zv\u00fd\u0161en\u00ed sazby pojistn\u00e9ho na nemocensk\u00e9 poji\u0161t\u011bn\u00ed zv\u00fd\u0161ilo na 216 K\u010d.<\/p>\n\n\n\n

Minim\u00e1ln\u00ed m\u011bs\u00ed\u010dn\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad pro pojistn\u00e9 na dobrovoln\u00e9 d\u016fchodov\u00e9 poji\u0161t\u011bn\u00ed<\/strong> hrazen\u00e9 v roce 2024 \u010din\u00ed 10 992 K\u010d, minim\u00e1ln\u00ed m\u011bs\u00ed\u010dn\u00ed pojistn\u00e9 pak 3 078 K\u010d.<\/p>\n\n\n\n

DAL\u0160\u00cd D\u016eLE\u017dIT\u00c9 \u00daDAJE<\/strong><\/p>\n\n\n\n

N\u00e1sleduj\u00edc\u00ed \u00fadaje se t\u00fdkaj\u00ed dlu\u017en\u00edk\u016f v exekuci. Nezabaviteln\u00e1 \u010d\u00e1stka pro dlu\u017en\u00edka v p\u0159\u00edpad\u011b exekuce na d\u016fchod nebo d\u00e1vky nemocensk\u00e9ho poji\u0161t\u011bn\u00ed<\/strong> ve v\u00fd\u0161i 13 638 K\u010d a nezabaviteln\u00e1 \u010d\u00e1stka na vy\u017eivovanou osobu<\/strong> ve v\u00fd\u0161i 3 409,50 K\u010d z\u016fst\u00e1vaj\u00ed prozat\u00edm stejn\u00e9 jako v roce 2023.<\/p>\n\n\n\n

Nezabaviteln\u00e1 \u010d\u00e1stka pro dlu\u017en\u00edka (tj. povinn\u00e9ho) v p\u0159\u00edpad\u011b exekuce na d\u016fchod nebo d\u00e1vky nemocensk\u00e9ho poji\u0161t\u011bn\u00ed<\/td>13 638 K\u010d<\/td><\/tr>
Nezabaviteln\u00e1 \u010d\u00e1stka na ka\u017edou osobu, kterou je dlu\u017en\u00edk povinen vy\u017eivovat<\/td>3 409,50 K\u010d<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

Odd\u011blen\u00ed komunikace<\/em><\/p>\n\n\n\n

Uv\u00e1d\u00edme tabulkov\u00fd p\u0159ehled nejd\u016fle\u017eit\u011bj\u0161\u00edch \u00fadaj\u016f pro rok 2024 pro snadnou orientaci.<\/p>\n\n\n\n

\"\"<\/figure>\n\n\n\n
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\"\"<\/figure>\n","protected":false},"excerpt":{"rendered":"

\u010cesk\u00e1 spr\u00e1va soci\u00e1ln\u00edho zabezpe\u010den\u00ed (\u010cSSZ) p\u0159ipom\u00edn\u00e1 i letos d\u016fle\u017eit\u00e9 \u00fadaje platn\u00e9 pro soci\u00e1ln\u00ed zabezpe\u010den\u00ed pro rok 2024. D\u00edky tomu naleznete p\u0159ehledn\u011b a na jednom m\u00edst\u011b […]<\/a><\/p>\n<\/div>","protected":false},"author":1,"featured_media":14654,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-44948","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\/44948","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=44948"}],"version-history":[{"count":0,"href":"https:\/\/www.invarena.cz\/index.php?rest_route=\/wp\/v2\/posts\/44948\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.invarena.cz\/index.php?rest_route=\/wp\/v2\/media\/14654"}],"wp:attachment":[{"href":"https:\/\/www.invarena.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=44948"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.invarena.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=44948"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.invarena.cz\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=44948"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}