\u010cSSZ rekapituluje pr\u00e1vn\u00ed \u00fapravu, kter\u00e1 se t\u00fdk\u00e1 povinn\u00e9 \u00fa\u010dasti na nemocensk\u00e9m a d\u016fchodov\u00e9m poji\u0161t\u011bn\u00ed pracovn\u00edk\u016f na dohody o proveden\u00ed pr\u00e1ce (DPP). Povinn\u00e1 \u00fa\u010dast plat\u00ed, jakmile m\u00e1 zam\u011bstnanec z DPP m\u011bs\u00ed\u010dn\u00ed p\u0159\u00edjmy ve v\u00fd\u0161i 11 500 K\u010d a v\u00edce. Pro v\u0161echny DPP budou platit jednotn\u00e1 pravidla, nebudou se rozli\u0161ovat DPP v re\u017eimu ozn\u00e1men\u00e9 a neozn\u00e1men\u00e9 dohody. Pokra\u010duje povinnost zam\u011bstnavatel\u016f hl\u00e1sit v\u0161echny zam\u011bstnance na DPP.<\/p>\n\n\n\n
\u010cSSZ informuje, \u017ee 1. 1. 2025 nabyla \u00fa\u010dinnosti o\u010dek\u00e1van\u00e1 novela z\u00e1kona o nemocensk\u00e9m poji\u0161t\u011bn\u00ed, kter\u00e1 ru\u0161\u00ed zm\u011bny u dohod o proveden\u00ed pr\u00e1ce (DPP) pl\u00e1novan\u00e9 od po\u010d\u00e1tku roku 2025 v souvislosti se z\u00e1konem \u010d. 163\/2024 Sb.<\/a> Touto novelou se ru\u0161\u00ed cel\u00e1 pr\u00e1vn\u00ed \u00faprava re\u017eimu tzv. ozn\u00e1men\u00e9 dohody<\/strong>.<\/p>\n\n\n\n P\u0159\u00edjmy u r\u016fzn\u00fdch zam\u011bstnavatel\u016f se s\u010d\u00edtat nebudou<\/strong><\/p>\n\n\n\n Dosavadn\u00ed podm\u00ednky pro zam\u011bstnance na DPP, kter\u00e9 se t\u00fdkaj\u00ed s\u010d\u00edt\u00e1n\u00ed p\u0159\u00edjm\u016f u r\u016fzn\u00fdch zam\u011bstnavatel\u016f, se nem\u011bn\u00ed. Plat\u00ed tak i nad\u00e1le, \u017ee pro \u00fa\u010dely nemocensk\u00e9ho a d\u016fchodov\u00e9ho poji\u0161t\u011bn\u00ed se v p\u0159\u00edslu\u0161n\u00e9m m\u011bs\u00edci s\u010d\u00edtaj\u00ed<\/strong> p\u0159\u00edjmy zam\u011bstnance, kter\u00fd m\u00e1 u jednoho zam\u011bstnavatele uzav\u0159eno v\u00edce DPP. P\u0159\u00edjmy z DPP<\/strong>, kter\u00e9 m\u00e1 zam\u011bstnanec uzav\u0159en\u00e9 u r\u016fzn\u00fdch zam\u011bstnavatel\u016f<\/strong>, se nes\u010d\u00edtaj\u00ed<\/strong>. K p\u0159\u00edjm\u016fm z DPP se nep\u0159i\u010d\u00edtaj\u00ed p\u0159\u00edjmy z jin\u00fdch pracovn\u011bpr\u00e1vn\u00edch vztah\u016f (pracovn\u00ed pom\u011br, dohoda o pracovn\u00ed \u010dinnosti), ani kdyby je zam\u011bstnanec uzav\u0159el u stejn\u00e9ho zam\u011bstnavatele.<\/p>\n\n\n\n Zm\u011bna limit\u016f pro \u00fa\u010dast na poji\u0161t\u011bn\u00ed<\/strong><\/p>\n\n\n\n Od 1. 1. 2025 se u DPP m\u011bn\u00ed \u010d\u00e1stka rozhodn\u00e1 pro \u00fa\u010dast na nemocensk\u00e9m a d\u016fchodov\u00e9m poji\u0161t\u011bn\u00ed<\/strong> v dan\u00e9m kalend\u00e1\u0159n\u00edm m\u011bs\u00edci. Povinn\u00e1 \u00fa\u010dast na nemocensk\u00e9m a d\u016fchodov\u00e9m poji\u0161t\u011bn\u00ed vznikne, pokud bude z\u00fa\u010dtov\u00e1n zapo\u010ditateln\u00fd p\u0159\u00edjem aspo\u0148 ve v\u00fd\u0161i 25 % pr\u016fm\u011brn\u00e9 mzdy<\/strong>, a to po zaokrouhlen\u00ed na cel\u00e9 p\u011btisetkoruny sm\u011brem dol\u016f.<\/p>\n\n\n\n Pr\u016fm\u011brn\u00e1 mzda vych\u00e1z\u00ed pro tyto \u00fa\u010dely z \u00a7 23b odst. 4 z\u00e1kona o pojistn\u00e9m na soci\u00e1ln\u00ed zabezpe\u010den\u00ed a p\u0159\u00edsp\u011bvku na st\u00e1tn\u00ed politiku zam\u011bstnanosti. V\u00fd\u0161i rozhodn\u00e9 \u010d\u00e1stky pak vyhla\u0161uje Ministerstvo pr\u00e1ce a soci\u00e1ln\u00edch v\u011bc\u00ed ve Sb\u00edrce z\u00e1kon\u016f a mezin\u00e1rodn\u00edch smluv sd\u011blen\u00edm. Sd\u011blen\u00ed MPSV bylo publikov\u00e1no stejn\u011b jako samotn\u00e1 novela DPP ve Sb\u00edrce z\u00e1kon\u016f v p\u00e1tek 27. 12. 2024 (pod \u010d\u00edslem 476\/2024 Sb.).<\/p>\n\n\n\n \u010c\u00e1stka rozhodn\u00e1 pro \u00fa\u010dast zam\u011bstnanc\u016f \u010dinn\u00fdch na z\u00e1klad\u011b DPP na nemocensk\u00e9m poji\u0161t\u011bn\u00ed je od 1. 1. 2025 ve v\u00fd\u0161i 11 500 K\u010d. \u00da\u010dast vznik\u00e1 p\u0159i jej\u00edm dosa\u017een\u00ed a ji\u017e z p\u0159\u00edjmu 11 500 K\u010d se tak odvede pojistn\u00e9 na soci\u00e1ln\u00ed zabezpe\u010den\u00ed a p\u0159\u00edsp\u011bvek na st\u00e1tn\u00ed politiku zam\u011bstnanosti.<\/strong><\/p>\n\n\n\n P\u0158\u00cdKLADY<\/p>\n\n\n\n Zam\u011bstnanec v pracovn\u00edm pom\u011bru pracuje u sv\u00e9ho zam\u011bstnavatele od ledna 2025 tak\u00e9 na v\u00fdpomoc. Na ni m\u00e1 uzav\u0159enou DPP za 11 000 K\u010d m\u011bs\u00ed\u010dn\u011b. Z DPP nen\u00ed \u00fa\u010dasten nemocensk\u00e9ho ani d\u016fchodov\u00e9ho poji\u0161t\u011bn\u00ed. Stejn\u011b tak to plat\u00ed v situaci, kdy by nam\u00edsto pracovn\u00edho pom\u011bru zam\u011bstnanec pracoval na dohodu o pracovn\u00ed \u010dinnosti (DP\u010c).<\/em><\/p>\n\n\n\n Pokud uveden\u00fd zam\u011bstnanec uzav\u0159e se stejn\u00fdm zam\u011bstnavatelem dal\u0161\u00ed DPP, ze kter\u00e9 mu je m\u011bs\u00ed\u010dn\u011b z\u00fa\u010dtov\u00e1no dal\u0161\u00edch 500 K\u010d, p\u0159\u00edjmy z obou DPP se se\u010dtou, vznikne mu \u00fa\u010dast na poji\u0161t\u011bn\u00ed a ze souhrnn\u00e9 \u010d\u00e1stky 11 500 K\u010d odvede pojistn\u00e9 na soci\u00e1ln\u00ed zabezpe\u010den\u00ed. P\u0159itom se nezohled\u0148uj\u00ed p\u0159\u00edjmy z pracovn\u00edho pom\u011bru ani z DP\u010c.<\/em><\/p>\n\n\n\n Pokud by stejn\u00fd zam\u011bstnanec m\u011bl uzav\u0159enu je\u0161t\u011b dal\u0161\u00ed DPP u jin\u00e9ho zam\u011bstnavatele, nem\u00e1 to vliv na \u00fa\u010dast na poji\u0161t\u011bn\u00ed a odvod pojistn\u00e9ho na soci\u00e1ln\u00ed zabezpe\u010den\u00ed u prvn\u00edho zam\u011bstnavatele. P\u0159\u00edjmy z DPP u r\u016fzn\u00fdch zam\u011bstnavatel\u016f se pro tyto \u00fa\u010dely nes\u010d\u00edtaj\u00ed. \u00da\u010dast na poji\u0161t\u011bn\u00ed a odvod pojistn\u00e9ho na soci\u00e1ln\u00ed zabezpe\u010den\u00ed se \u0159e\u0161\u00ed u ka\u017ed\u00e9ho ze zam\u011bstnavatel\u016f zvl\u00e1\u0161\u0165.<\/em><\/p>\n\n\n\n Povinnost hl\u00e1sit zam\u011bstnance na DPP z\u016fst\u00e1v\u00e1<\/strong><\/p>\n\n\n\n Novela se net\u00fdk\u00e1 povinnost\u00ed zaveden\u00fdch s \u00fa\u010dinnost\u00ed od 1. 7. 2024<\/strong> \u2013 tedy povinnosti zam\u011bstnavatel\u016f evidovat a elektronicky hl\u00e1sit ka\u017ed\u00fd m\u011bs\u00edc v\u0161echny zam\u011bstnance, kte\u0159\u00ed pracuj\u00ed na DPP (poji\u0161t\u011bn\u00fdch i nepoji\u0161t\u011bn\u00fdch), v\u010detn\u011b v\u00fd\u0161e jejich p\u0159\u00edjmu.<\/p>\n","protected":false},"excerpt":{"rendered":" \u010cSSZ rekapituluje pr\u00e1vn\u00ed \u00fapravu, kter\u00e1 se t\u00fdk\u00e1 povinn\u00e9 \u00fa\u010dasti na nemocensk\u00e9m a d\u016fchodov\u00e9m poji\u0161t\u011bn\u00ed pracovn\u00edk\u016f na dohody o proveden\u00ed pr\u00e1ce (DPP). Povinn\u00e1 \u00fa\u010dast plat\u00ed, jakmile m\u00e1 zam\u011bstnanec […]<\/a><\/p>\n<\/div>","protected":false},"author":1,"featured_media":13766,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[18],"tags":[],"class_list":["post-55324","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\/55324","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=55324"}],"version-history":[{"count":0,"href":"https:\/\/www.invarena.cz\/index.php?rest_route=\/wp\/v2\/posts\/55324\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.invarena.cz\/index.php?rest_route=\/wp\/v2\/media\/13766"}],"wp:attachment":[{"href":"https:\/\/www.invarena.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=55324"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.invarena.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=55324"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.invarena.cz\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=55324"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}