{"id":102,"date":"2011-03-10T22:00:00","date_gmt":"2011-03-10T22:00:00","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/stanovisko-mpsv-k-soubehu-pracovniho-pomeru-u-statutarnich-organu-clenu-statutarnich-organu\/"},"modified":"2023-02-01T15:10:58","modified_gmt":"2023-02-01T14:10:58","slug":"stanovisko-mpsv-k-soubehu-pracovniho-pomeru-u-statutarnich-organu-clenu-statutarnich-organu","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/mzdy-a-personalistika\/stanovisko-mpsv-k-soubehu-pracovniho-pomeru-u-statutarnich-organu-clenu-statutarnich-organu\/","title":{"rendered":"Stanovisko MPSV k soub\u011bhu pracovn\u00edho pom\u011bru u statut\u00e1rn\u00edch org\u00e1n\u016f a \u010dlen\u016f statut\u00e1rn\u00edch org\u00e1n\u016f"},"content":{"rendered":"<p>&nbsp;<\/p>\n<p><strong><em>Ministerstvo pr\u00e1ce a soci\u00e1ln\u00edch v\u011bc\u00ed vydalo na sv\u00fdch str\u00e1nk\u00e1ch stanovisko ohledn\u011b soub\u011bhu pracovn\u00edho pom\u011bru u statut\u00e1rn\u00edch org\u00e1n\u016f a \u010dlen\u016f statut\u00e1rn\u00edch org\u00e1n\u016f pr\u00e1vnick\u00fdch osob.<!--more--><\/em><\/strong><\/p>\n<p><em><strong>Autor:\u00a0<a href=\"https:\/\/money.cz\/novinky-a-tipy\/autor\/autor-zraly\/\">Mgr. Zden\u011bk Zral\u00fd<\/a>, da\u0148ov\u00fd poradce \u010d. 3177<\/strong><\/em><\/p>\n<p>Z n\u00ed\u017ee p\u0159ilo\u017een\u00e9ho stanoviska bych si dovolil upozornit na dv\u011b skute\u010dnosti:<\/p>\n<ul>\n<li>org\u00e1ny soci\u00e1ln\u00edho zabezpe\u010den\u00ed nepl\u00e1nuj\u00ed kontroln\u00ed akce zam\u011b\u0159en\u00e9 na to, zda \u010dinnosti v\u00a0pracovn\u00edm pom\u011bru jsou d\u016fsledn\u011b odli\u0161en\u00e9 od \u010dinnost\u00ed statut\u00e1rn\u00edho org\u00e1nu,<\/li>\n<li>MPSV p\u0159ipravuje novelu z\u00e1kona o nemocensk\u00e9m poji\u0161t\u011bn\u00ed s t\u00edm, \u017ee statut\u00e1rn\u00ed z\u00e1stupci a\u00a0\u010dlenov\u00e9 statut\u00e1rn\u00edch org\u00e1n\u016f budou \u00fa\u010dastni nemocensk\u00e9ho a d\u016fchodov\u00e9ho poji\u0161t\u011bn\u00ed.<\/li>\n<\/ul>\n<h3>Stanovisko MPSV<\/h3>\n<p><em>\u201eJedn\u00e1n\u00ed na Ministerstvu pr\u00e1ce a soci\u00e1ln\u00edch v\u011bc\u00ed se konalo za \u00fa\u010dasti z\u00e1stupc\u016f zam\u011bstnavatel\u016f a\u00a0Komory a Komory da\u0148ov\u00fdch poradc\u016f se z\u00e1stupci st\u00e1tn\u00ed spr\u00e1vy v oblasti soci\u00e1ln\u00edho poji\u0161t\u011bn\u00ed a\u00a0dan\u00ed. T\u00fdkalo se rozhodnut\u00ed Nejvy\u0161\u0161\u00edho spr\u00e1vn\u00edho soudu ze dne 9. prosince 2010 ve v\u011bci \u00fa\u010dasti na nemocensk\u00e9m poji\u0161t\u011bn\u00ed v roce 2005 zam\u011bstnance spole\u010dnosti s ru\u010den\u00edm omezen\u00fdm, kter\u00fd uzav\u0159el se spole\u010dnost\u00ed pracovn\u00ed pom\u011br na \u010dinnost \u0159editele a z\u00e1rove\u0148 byl jednatelem t\u00e9to spole\u010dnosti.<\/em><\/p>\n<p><em>Nejvy\u0161\u0161\u00ed spr\u00e1vn\u00ed soud potvrdil ve sv\u00e9m rozhodnut\u00ed, \u017ee pracovn\u00ed pom\u011br nevznikl, a tud\u00ed\u017e nebyl zalo\u017een ani pojistn\u00fd pom\u011br, proto\u017ee n\u00e1pln\u00ed pracovn\u00edho pom\u011bru byla stejn\u00e1 \u010dinnost, jak\u00e1 byla n\u00e1pln\u00ed v\u00fdkonu \u010dinnosti statut\u00e1rn\u00edho z\u00e1stupce (jednatele). K soub\u011bhu \u010dinnosti statut\u00e1rn\u00edho org\u00e1nu a \u010dinnosti v pracovn\u00edm pom\u011bru v t\u00e9\u017ee organizaci byla vyd\u00e1na je\u0161t\u011b p\u0159ed v\u00fd\u0161e uveden\u00fdm rozhodnut\u00edm Nejvy\u0161\u0161\u00edho spr\u00e1vn\u00edho soudu \u0159ada rozhodnut\u00ed soud\u016f se stejn\u00fdm z\u00e1v\u011brem, \u010demu\u017e se p\u0159izp\u016fsobila spr\u00e1vn\u00ed praxe org\u00e1n\u016f soci\u00e1ln\u00edho zabezpe\u010den\u00ed a da\u0148ov\u00e9 spr\u00e1vy. V\u011bt\u0161ina zam\u011bstnavatel\u016f proto m\u00e1 tuto problematiku upravenu v souladu s n\u00e1zorem vysloven\u00fdm v rozhodnut\u00edch soud\u016f. S ohledem na novou \u00fapravu neplatnosti pr\u00e1vn\u00edho \u00fakonu v z\u00e1kon\u00edku pr\u00e1ce, kter\u00fd nabyl \u00fa\u010dinnosti 14. 4. 2008, kdy neplatnost pracovn\u011bpr\u00e1vn\u00edho \u00fakonu m\u016f\u017ee navrhnout jen ten, kdo je takov\u00fdm \u00fakonem dot\u010den, nep\u0159ipravuj\u00ed org\u00e1ny soci\u00e1ln\u00edho zabezpe\u010den\u00ed kontroln\u00ed akci zam\u011b\u0159enou na to, zda u statut\u00e1rn\u00edho z\u00e1stupce nebo \u010dlena statut\u00e1rn\u00edho org\u00e1nu, kter\u00fd vykon\u00e1v\u00e1 ve spole\u010dnosti z\u00e1rove\u0148 \u010dinnost v pracovn\u00edm pom\u011bru, jsou n\u00e1pln\u011b \u010dinnosti v obou p\u0159\u00edpadech d\u016fsledn\u011b odli\u0161n\u00e9, jak to vypl\u00fdv\u00e1 z po\u017eadavku judikatury. Je-li ze mzdy (odm\u011bny) odvedena da\u0148 ze mzdy a pojistn\u00e9 na soci\u00e1ln\u00ed a zdravotn\u00ed poji\u0161t\u011bn\u00ed, pova\u017euje se u zam\u011bstnavatele toto pln\u011bn\u00ed za n\u00e1klad podle \u00a7 25 odst. 1 p\u00edsm. d) z\u00e1kona o dan\u00edch z p\u0159\u00edjm\u016f. MPSV v sou\u010dasn\u00e9 dob\u011b p\u0159ipravuje novelu z\u00e1kona o nemocensk\u00e9m poji\u0161t\u011bn\u00ed, ve kter\u00e9 po\u010d\u00edt\u00e1 s t\u00edm, \u017ee statut\u00e1rn\u00ed z\u00e1stupci a \u010dlenov\u00e9 statut\u00e1rn\u00edch org\u00e1n\u016f budou \u00fa\u010dastni nemocensk\u00e9ho a d\u016fchodov\u00e9ho poji\u0161t\u011bn\u00ed.\u201c<\/em><\/p>\n<p>Zdroj: MPSV,\u00a0<a href=\"http:\/\/www.mpsv.cz\/cs\/10445\">http:\/\/www.mpsv.cz\/cs\/10445<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>&nbsp; Ministerstvo pr\u00e1ce a soci\u00e1ln\u00edch v\u011bc\u00ed vydalo na sv\u00fdch str\u00e1nk\u00e1ch stanovisko ohledn\u011b soub\u011bhu pracovn\u00edho pom\u011bru u statut\u00e1rn\u00edch org\u00e1n\u016f a \u010dlen\u016f statut\u00e1rn\u00edch org\u00e1n\u016f pr\u00e1vnick\u00fdch osob.<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[17,22],"tags":[84,85],"class_list":["post-102","post","type-post","status-publish","format-standard","hentry","category-mzdy-a-personalistika","category-socialni-a-zdravotni-pojisteni","tag-duchodove-pojisteni","tag-nemocenske-pojisteni"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/102","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=102"}],"version-history":[{"count":2,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/102\/revisions"}],"predecessor-version":[{"id":5278,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/102\/revisions\/5278"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=102"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=102"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=102"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}