{"id":103,"date":"2010-12-05T22:00:00","date_gmt":"2010-12-05T22:00:00","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/zmeny-v-socialnim-pojisteni-osvc-od-1-1-2011\/"},"modified":"2023-02-01T15:11:01","modified_gmt":"2023-02-01T14:11:01","slug":"zmeny-v-socialnim-pojisteni-osvc-od-1-1-2011","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/zmeny-v-socialnim-pojisteni-osvc-od-1-1-2011\/","title":{"rendered":"Zm\u011bny v soci\u00e1ln\u00edm poji\u0161t\u011bn\u00ed OSV\u010c od 1. 1. 2011"},"content":{"rendered":"

V\u00a0\u010dl\u00e1nku jsou uvedeny zm\u011bny v\u00a0d\u016fchodov\u00e9m a nemocensk\u00e9m poji\u0161t\u011bn\u00ed OSV\u010c pro rok 2011. \u00a0Zdroj: MSSZ<\/em><\/strong><\/p>\n

Autor:\u00a0MVDr. Anton\u00edn Kozdera, CSc.<\/a>, da\u0148ov\u00fd poradce \u010d. 1844<\/strong><\/em><\/p>\n

D\u016fchodov\u00e9 poji\u0161t\u011bn\u00ed OSV\u010c<\/h3>\n

Osoby samostatn\u011b v\u00fdd\u011ble\u010dn\u011b \u010dinn\u00e9 (OSV\u010c) budou v\u00a0roce 2011 odv\u00e1d\u011bt pojistn\u00e9 na d\u016fchodov\u00e9 poji\u0161t\u011bn\u00ed\u00a0 ve v\u00fd\u0161i 29,2 % (tzn. ve stejn\u00e9 v\u00fd\u0161i jako v\u00a0roce 2010).<\/p>\n

Od 1. 1. 2011 se pro OSV\u010c m\u011bn\u00ed v\u00fd\u0161e z\u00e1loh na pojistn\u00e9 na d\u016fchodov\u00e9 poji\u0161t\u011bn\u00ed (DP). OSV\u010c si bude moci svou platbou z\u00e1lohy na pojistn\u00e9 (DP) ur\u010dit m\u011bs\u00ed\u010dn\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad.<\/p>\n

OSV\u010c vykon\u00e1vaj\u00edc\u00ed hlavn\u00ed samostatnou v\u00fdd\u011ble\u010dnou \u010dinnost<\/strong>\u00a0bude do m\u011bs\u00edce p\u0159edch\u00e1zej\u00edc\u00edho m\u011bs\u00edci pod\u00e1n\u00ed P\u0159ehledu o p\u0159\u00edjmech a v\u00fddaj\u00edch za rok 2010 platit z\u00e1lohy na d\u016fchodov\u00e9 poji\u0161t\u011bn\u00ed ve v\u00fd\u0161i dle da\u0148ov\u00e9ho z\u00e1kladu roku 2009,\u00a0minim\u00e1ln\u011b 1 731 K\u010d m\u011bs\u00ed\u010dn\u011b<\/strong>. V\u00a0m\u011bs\u00edci pod\u00e1n\u00ed P\u0159ehledu za rok 2010 a n\u00e1sleduj\u00edc\u00ed m\u011bs\u00edce plat\u00ed z\u00e1lohy dle da\u0148ov\u00e9ho z\u00e1kladu dosa\u017en\u00e9ho v\u00a0roce 2010,\u00a0minim\u00e1ln\u011b 1 807 K\u010d<\/strong>. Platba z\u00e1loh na pojistn\u00e9 na d\u016fchodov\u00e9 poji\u0161t\u011bn\u00ed bude v p\u0159\u00edpad\u011b hlavn\u00ed samostatn\u00e9 v\u00fdd\u011ble\u010dn\u00e9 \u010dinnosti i nad\u00e1le povinn\u00e1.<\/p>\n

Pro OSV\u010c vykon\u00e1vaj\u00edc\u00ed vedlej\u0161\u00ed samostatnou v\u00fdd\u011ble\u010dnou \u010dinnost<\/strong>\u00a0bude minim\u00e1ln\u00ed z\u00e1loha na pojistn\u00e9 na d\u016fchodov\u00e9 poji\u0161t\u011bn\u00ed do m\u011bs\u00edce p\u0159edch\u00e1zej\u00edc\u00edho m\u011bs\u00edci pod\u00e1n\u00ed P\u0159ehledu o p\u0159\u00edjmech a v\u00fddaj\u00edch za rok 2010 stanovena dle da\u0148ov\u00e9ho z\u00e1kladu roku 2009,\u00a0minim\u00e1ln\u011b 693 K\u010d<\/strong>. V m\u011bs\u00edci pod\u00e1n\u00ed P\u0159ehledu za rok 2010 a n\u00e1sleduj\u00edc\u00ed m\u011bs\u00edce plat\u00ed z\u00e1lohy dle da\u0148ov\u00e9ho z\u00e1kladu dosa\u017een\u00e9ho v\u00a0roce 2010,\u00a0minim\u00e1ln\u011b 723 K\u010d<\/strong>. Tento podnikatel bude v roce 2011 povinen platit z\u00e1lohy na pojistn\u00e9, pokud se p\u0159ihl\u00e1s\u00ed k \u00fa\u010dasti na poji\u0161t\u011bn\u00ed na rok 2011 nebo pokud jeho da\u0148ov\u00fd z\u00e1klad byl v roce 2010 alespo\u0148\u00a056\u00a0901 K\u010d<\/strong>. Tato \u010d\u00e1stka se sn\u00ed\u017e\u00ed o jednu dvan\u00e1ctinu, tj. o 4 742 K\u010d za ka\u017ed\u00fd kalend\u00e1\u0159n\u00ed m\u011bs\u00edc, ve kter\u00e9m nebyla vykon\u00e1v\u00e1na vedlej\u0161\u00ed samostatn\u00e1 v\u00fdd\u011ble\u010dn\u00e1 \u010dinnost.<\/p>\n

M\u011bs\u00ed\u010dn\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad<\/strong>\u00a0pro odvod pojistn\u00e9ho na d\u016fchodov\u00e9 poji\u0161t\u011bn\u00ed bude \u010dinit 50 % da\u0148ov\u00e9ho z\u00e1kladu (podle z\u00e1kona o dan\u00edch z\u00a0p\u0159\u00edjm\u016f), kter\u00fd v\u00a0pr\u016fm\u011bru p\u0159ipad\u00e1 na jeden kalend\u00e1\u0159n\u00ed m\u011bs\u00edc, v\u00a0n\u011bm\u017e byla samostatn\u00e1 v\u00fdd\u011ble\u010dn\u00e1 \u010dinnost vykon\u00e1v\u00e1na v\u00a0roce 2010. V roce 2011 je maxim\u00e1ln\u00edm m\u011bs\u00ed\u010dn\u00edm vym\u011b\u0159ovac\u00edm z\u00e1kladem \u010d\u00e1stka\u00a0148 440 K\u010d<\/strong>, tomuto vym\u011b\u0159ovac\u00edmu z\u00e1kladu odpov\u00edd\u00e1 z\u00e1loha na pojistn\u00e9 ve v\u00fd\u0161i\u00a043\u00a0345 K\u010d<\/strong>.<\/p>\n

Minim\u00e1ln\u00ed ro\u010dn\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad<\/strong>\u00a0bude \u010dinit pro OSV\u010c vykon\u00e1vaj\u00edc\u00ed hlavn\u00ed samostatnou v\u00fdd\u011ble\u010dnou \u010dinnost\u00a071\u00a0136 K\u010d<\/strong>, pro OSV\u010c vykon\u00e1vaj\u00edc\u00ed vedlej\u0161\u00ed samostatnou v\u00fdd\u011ble\u010dnou \u010dinnost pak\u00a028\u00a0452\u00a0K\u010d<\/strong>.<\/p>\n

OSV\u010c, kter\u00e1 plat\u00ed pojistn\u00e9 na d\u016fchodov\u00e9 poji\u0161t\u011bn\u00ed prost\u0159ednictv\u00edm\u00a0po\u0161tovn\u00ed pouk\u00e1zky<\/strong>, mus\u00ed po\u017e\u00e1dat p\u0159\u00edslu\u0161nou OSSZ o jej\u00ed zasl\u00e1n\u00ed.\u00a0Pouk\u00e1zky ji\u017e nebudou automaticky zas\u00edl\u00e1ny<\/strong>, jako tomu bylo v\u00a0p\u0159edchoz\u00edch letech. \u017d\u00e1dost na OSSZ mohou OSV\u010c poslat p\u00edsemn\u011b po\u0161tou, e-mailem (i bez ov\u011b\u0159en\u00e9ho elektronick\u00e9ho podpisu), prost\u0159ednictv\u00edm datov\u00e9 schr\u00e1nky, telefonicky nebo osobn\u011b. Slo\u017eenky obdr\u017e\u00ed pouze na jeden rok.<\/p>\n

D\u016fle\u017eit\u00e9:<\/strong>\u00a0zm\u011bny v\u00a0d\u016fchodov\u00e9m poji\u0161t\u011bn\u00ed, ke kter\u00fdm doch\u00e1z\u00ed na z\u00e1klad\u011b z\u00e1kona \u010d.\u00a0347\/2010 Sb., kter\u00fdm se m\u011bn\u00ed n\u011bkter\u00e9 z\u00e1kony v\u00a0souvislosti s\u00a0\u00fasporn\u00fdmi opat\u0159en\u00edmi v\u00a0p\u016fsobnosti Ministerstva pr\u00e1ce a soci\u00e1ln\u00edch v\u011bc\u00ed s\u00a0\u00fa\u010dinnost\u00ed od 1. 1. 2011<\/em><\/p>\n

OSV\u010c si od 1. 1. 2011 ur\u010duje m\u011bs\u00ed\u010dn\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad pro z\u00e1lohu na d\u016fchodov\u00e9 poji\u0161t\u011bn\u00ed.<\/strong>\u00a0M\u011bs\u00ed\u010dn\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad nem\u016f\u017ee b\u00fdt ni\u017e\u0161\u00ed ne\u017e 50 % pr\u016fm\u011brn\u00e9ho da\u0148ov\u00e9ho z\u00e1kladu dosa\u017een\u00e9ho v\u00a0p\u0159edchoz\u00edm kalend\u00e1\u0159n\u00edm roce nebo stanoven\u00e9 minimum a nem\u016f\u017ee b\u00fdt vy\u0161\u0161\u00ed ne\u017e 1\/12 maxim\u00e1ln\u00edho vym\u011b\u0159ovac\u00edho z\u00e1kladu.<\/p>\n

OSV\u010c m\u016f\u017ee platit z\u00e1lohy na del\u0161\u00ed ne\u017e m\u011bs\u00ed\u010dn\u00ed obdob\u00ed<\/strong>, ale v\u017edy jen do budoucna a nejd\u00e9le do konce kalend\u00e1\u0159n\u00edho roku. Platbu z\u00e1loh na pojistn\u00e9 do budoucna mus\u00ed OSV\u010c\u00a0ozn\u00e1mit p\u0159\u00edslu\u0161n\u00e9 spr\u00e1v\u011b soci\u00e1ln\u00edho zabezpe\u010den\u00ed<\/strong>. Uvede, za kter\u00e9 m\u011bs\u00edce a jakou \u010d\u00e1stku za jednotliv\u00e9 m\u011bs\u00edce plat\u00ed. V\u00a0praxi to tak\u00e9 znamen\u00e1, \u017ee nebude ji\u017e mo\u017en\u00e9 pro rok 2011 pou\u017e\u00edt p\u0159eplatek na \u00fahradu z\u00e1loh a\u017e do \u010dervna n\u00e1sleduj\u00edc\u00edho roku, jako tomu bylo nyn\u00ed, ale nejd\u00e9le do prosince 2011.<\/p>\n

Nemocensk\u00e9 poji\u0161t\u011bn\u00ed OSV\u010c<\/h3>\n

\u00da\u010dast na nemocensk\u00e9m poji\u0161t\u011bn\u00ed z\u016fst\u00e1v\u00e1 u OSV\u010c nad\u00e1le dobrovoln\u00e1. Splatnost pojistn\u00e9ho na nemocensk\u00e9 poji\u0161t\u011bn\u00ed je od 1. do 20. dne n\u00e1sleduj\u00edc\u00edho m\u011bs\u00edce.<\/p>\n

D\u016fle\u017eit\u00e9:<\/strong>\u00a0zm\u011bny v\u00a0nemocensk\u00e9m poji\u0161t\u011bn\u00ed za z\u00e1klad\u011b z\u00e1kona \u010d. 347\/2010 Sb., kter\u00fdm se m\u011bn\u00ed n\u011bkter\u00e9 z\u00e1kony v\u00a0souvislosti s\u00a0\u00fasporn\u00fdmi opat\u0159en\u00edmi v\u00a0p\u016fsobnosti Ministerstva pr\u00e1ce a soci\u00e1ln\u00edch v\u011bc\u00ed s\u00a0\u00fa\u010dinnost\u00ed od 1. 1. 2011.<\/em><\/p>\n

Nemocensk\u00e9 n\u00e1le\u017e\u00ed OSV\u010c a\u017e od 22. dne trv\u00e1n\u00ed do\u010dasn\u00e9 pracovn\u00ed neschopnosti.<\/strong><\/p>\n

S\u00a0\u00fa\u010dinnost\u00ed od 1. 1. 2011 se\u00a0m\u011bn\u00ed sazba pojistn\u00e9ho na nemocensk\u00e9 poji\u0161t\u011bn\u00ed<\/strong>\u00a0OSV\u010c z\u00a0p\u016fvodn\u00edch 1,4 % na\u00a02,3 %<\/strong>. Z\u00a0tohoto d\u016fvodu se zvy\u0161uje minim\u00e1ln\u00ed platba pojistn\u00e9ho na nemocensk\u00e9 poji\u0161t\u011bn\u00ed, p\u0159esto\u017ee minim\u00e1ln\u00ed m\u011bs\u00ed\u010dn\u00ed z\u00e1klad z\u016fst\u00e1v\u00e1 nezm\u011bn\u011bn. Minim\u00e1ln\u00ed platba pojistn\u00e9ho na nemocensk\u00e9 poji\u0161t\u011bn\u00ed je v\u00a0roce 2010 \u010d\u00e1stka 56 K\u010d.\u00a0Od m\u011bs\u00edce ledna 2011 je stanovena<\/strong>\u00a0minim\u00e1ln\u00ed platba ve v\u00fd\u0161i 92 K\u010d<\/strong>.\u00a0Pokud si OSV\u010c nezv\u00fd\u0161\u00ed platbu pojistn\u00e9ho na nemocensk\u00e9 poji\u0161t\u011bn\u00ed nejpozd\u011bji do 21. 2. 2011, kdy je splatn\u00e9 pojistn\u00e9 za m\u011bs\u00edc leden 2011, alespo\u0148 na \u010d\u00e1stku 92 K\u010d, zanikne j\u00ed \u00fa\u010dast na nemocensk\u00e9m poji\u0161t\u011bn\u00ed k 31. 12. 2010.<\/strong><\/p>\n

OSV\u010c, kter\u00e1 je \u00fa\u010dastna dobrovoln\u00e9ho nemocensk\u00e9ho poji\u0161t\u011bn\u00ed, bude posouzena od 1. 1. 2011 v\u017edy jako OSV\u010c, kter\u00e1 vykon\u00e1v\u00e1 hlavn\u00ed samostatnou v\u00fdd\u011ble\u010dnou \u010dinnost. A to i p\u0159esto, \u017ee mohou trvat d\u016fvody pro v\u00fdkon vedlej\u0161\u00ed \u010dinnosti. Tato OSV\u010c je v\u017edy povinna platit z\u00e1lohy na pojistn\u00e9 na d\u016fchodov\u00e9 poji\u0161t\u011bn\u00ed alespo\u0148 v\u00a0minim\u00e1ln\u00ed v\u00fd\u0161i, nebo podle v\u00fd\u0161e dosa\u017een\u00e9ho da\u0148ov\u00e9ho z\u00e1kladu za p\u0159edchoz\u00ed kalend\u00e1\u0159n\u00ed rok. Pro rok 2011 \u010din\u00ed minim\u00e1ln\u00ed z\u00e1loha na pojistn\u00e9 na d\u016fchodov\u00e9 poji\u0161t\u011bn\u00ed p\u0159i v\u00fdkonu hlavn\u00ed \u010dinnosti 1 807 K\u010d.<\/p>\n

Sjednotily se\u00a0podm\u00ednky n\u00e1roku na v\u00fdplatu nemocensk\u00e9ho<\/strong>, kdy n\u00e1rok na v\u00fdplatu vznik\u00e1 v\u017edy, jestli\u017ee \u00fa\u010dast na nemocensk\u00e9m poji\u0161t\u011bn\u00ed OSV\u010c trvala alespo\u0148 po dobu t\u0159\u00ed kalend\u00e1\u0159n\u00edch m\u011bs\u00edc\u016f p\u0159ed vznikem soci\u00e1ln\u00ed ud\u00e1losti. Byla zru\u0161ena mo\u017enost zp\u011btn\u00e9 p\u0159ihl\u00e1\u0161ky k\u00a0nemocensk\u00e9mu poji\u0161t\u011bn\u00ed do 8 dn\u016f od zah\u00e1jen\u00ed samostatn\u00e9 v\u00fdd\u011ble\u010dn\u00e9 \u010dinnosti a n\u00e1rok na v\u00fdplatu nemocensk\u00e9ho od prvn\u00edho dne \u00fa\u010dasti na poji\u0161t\u011bn\u00ed, jestli\u017ee p\u0159ihl\u00e1\u0161ka byla pod\u00e1na do 8 dn\u016f od zah\u00e1jen\u00ed \u010dinnosti.<\/p>\n

Maxim\u00e1ln\u00ed m\u011bs\u00ed\u010dn\u00ed z\u00e1klad<\/strong>\u00a0nem\u016f\u017ee b\u00fdt vy\u0161\u0161\u00ed ne\u017e 1\/12 maxim\u00e1ln\u00edho vym\u011b\u0159ovac\u00edho z\u00e1kladu pro d\u016fchodov\u00e9 poji\u0161t\u011bn\u00ed stanoven\u00e9ho pro rok 2011, tj. \u010d\u00e1stka 148\u00a0440 K\u010d.\u00a0Maxim\u00e1ln\u00ed platba<\/strong>pojistn\u00e9ho na nemocensk\u00e9 poji\u0161t\u011bn\u00ed<\/strong>\u00a0\u010din\u00ed tedy\u00a03 415 K\u010d<\/strong>\u00a0(2,3 % z\u00a0148\u00a0440). Jestli\u017ee OSV\u010c uhrad\u00ed platbu ve vy\u0161\u0161\u00ed v\u00fd\u0161i, k\u00a0\u010d\u00e1stce p\u0159esahuj\u00edc\u00ed 3 415 K\u010d se p\u0159i v\u00fdpo\u010dtu d\u00e1vky nemocensk\u00e9ho poji\u0161t\u011bn\u00ed (nemocensk\u00e9, pen\u011b\u017eit\u00e1 pomoc v\u00a0mate\u0159stv\u00ed) nep\u0159ihl\u00ed\u017e\u00ed. Toto omezen\u00ed plat\u00ed i pro m\u011bs\u00ed\u010dn\u00ed z\u00e1klady roku 2010, jestli\u017ee PN nebo PPM vznikla po 31. 12. 2010. Z\u00a0pojistn\u00e9ho na nemocensk\u00e9 poji\u0161t\u011bn\u00ed uhrazen\u00e9ho v\u00a0roce 2010 se jako m\u011bs\u00ed\u010dn\u00ed z\u00e1klad zapo\u010dte maxim\u00e1ln\u011b 148\u00a0440 K\u010d \u2013 co\u017e odpov\u00edd\u00e1 platb\u011b 2 079 K\u010d (1,4 % z\u00a0148\u00a0440 K\u010d).<\/p>\n

Odhl\u00e1\u0161en\u00ed a z\u00e1nik nemocensk\u00e9ho poji\u0161t\u011bn\u00ed:<\/strong>\u00a0Z\u00a0nemocensk\u00e9ho poji\u0161t\u011bn\u00ed nelze podat odhl\u00e1\u0161ku zp\u011btn\u011b. Nemocensk\u00e9 poji\u0161t\u011bn\u00ed zanik\u00e1, pokud nebylo v\u010das nebo ve spr\u00e1vn\u00e9 v\u00fd\u0161i uhrazeno pojistn\u00e9 za dan\u00fd kalend\u00e1\u0159n\u00ed m\u011bs\u00edc. Nap\u0159\u00edklad za m\u011bs\u00edc \u00fanor je pojistn\u00e9 splatn\u00e9 do 20. 3. 2011. Jestli\u017ee do tohoto dne nebude p\u0159ips\u00e1na platba v\u00a0minim\u00e1ln\u00ed v\u00fd\u0161i 92 K\u010d, dojde k\u00a0z\u00e1niku dnem 1. 2. 2011, posledn\u00edm dnem \u00fa\u010dasti na nemocensk\u00e9m poji\u0161t\u011bn\u00ed bude 31. 1. 2011.<\/p>\n

Op\u011bt se prov\u00e1zalo nemocensk\u00e9 a d\u016fchodov\u00e9 poji\u0161t\u011bn\u00ed<\/h3>\n

Od 1. 1. 2011 bude prov\u00e1zanost mezi z\u00e1lohou na d\u016fchodov\u00e9 poji\u0161t\u011bn\u00ed a platbou na nemocensk\u00e9 poji\u0161t\u011bn\u00ed. V\u00a0praxi to znamen\u00e1, \u017ee\u00a0m\u011bs\u00ed\u010dn\u00ed z\u00e1klad ur\u010den\u00fd platbou pojistn\u00e9ho na nemocensk\u00e9 poji\u0161t\u011bn\u00ed nem\u016f\u017ee b\u00fdt vy\u0161\u0161\u00ed ne\u017e m\u011bs\u00ed\u010dn\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad, ze kter\u00e9ho byla nebo m\u011bla b\u00fdt uhrazena z\u00e1loha na d\u016fchodov\u00e9 poji\u0161t\u011bn\u00ed v\u00a0tomto m\u011bs\u00edci.<\/strong>\u00a0Pokud OSV\u010c zaplat\u00ed pojistn\u00e9 na nemocensk\u00e9 poji\u0161t\u011bn\u00ed z\u00a0vy\u0161\u0161\u00edho vym\u011b\u0159ovac\u00edho z\u00e1kladu, \u010d\u00e1st platby, kter\u00e1 neodpov\u00edd\u00e1 m\u011bs\u00ed\u010dn\u00edmu vym\u011b\u0159ovac\u00edmu z\u00e1kladu pro z\u00e1lohu na d\u016fchodov\u00e9 poji\u0161t\u011bn\u00ed, se st\u00e1v\u00e1 p\u0159eplatkem.<\/p>\n

Nov\u011b je tak\u00e9 stanoven\u00a0ro\u010dn\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad<\/strong>\u00a0pro pojistn\u00e9 na d\u016fchodov\u00e9 poji\u0161t\u011bn\u00ed OSV\u010c, kter\u00e1 je \u00fa\u010dastna nemocensk\u00e9ho poji\u0161t\u011bn\u00ed, jestli\u017ee si v\u00a0kalend\u00e1\u0159n\u00edm roce alespo\u0148 v\u00a0jednom kalend\u00e1\u0159n\u00edm m\u011bs\u00edci \u201enav\u00fd\u0161ila m\u011bs\u00ed\u010dn\u00ed z\u00e1klad pro pojistn\u00e9 na nemocensk\u00e9 poji\u0161t\u011bn\u00ed\u201c. Nav\u00fd\u0161en\u00ed je mo\u017en\u00e9 jen za p\u0159edpokladu, \u017ee se sou\u010dasn\u011b v\u00a0tomto m\u011bs\u00edci nav\u00fd\u0161\u00ed i m\u011bs\u00ed\u010dn\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad pro z\u00e1lohu na d\u016fchodov\u00e9 poji\u0161t\u011bn\u00ed oproti minim\u00e1ln\u00edmu, kter\u00fd vypl\u00fdv\u00e1 z\u00a0v\u00fd\u0161e da\u0148ov\u00e9ho z\u00e1kladu dosa\u017een\u00e9ho v\u00a0p\u0159edch\u00e1zej\u00edc\u00edm kalend\u00e1\u0159n\u00edm roce nebo ve v\u00fd\u0161i stanoven\u00e9ho minima (dle \u00a7 14 odst. 6 z\u00e1kona \u010d. 589\/1992 Sb., ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f). Pokud OSV\u010c spln\u00ed tuto podm\u00ednku, jej\u00ed ro\u010dn\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad pro pojistn\u00e9 na d\u016fchodov\u00e9 poji\u0161t\u011bn\u00ed nem\u016f\u017ee b\u00fdt ni\u017e\u0161\u00ed, ne\u017e sou\u010det v\u0161ech m\u011bs\u00ed\u010dn\u00edch vym\u011b\u0159ovac\u00edch z\u00e1klad\u016f, ze kter\u00fdch byla nebo m\u011bla b\u00fdt uhrazena z\u00e1loha na pojistn\u00e9 na d\u016fchodov\u00e9 poji\u0161t\u011bn\u00ed. OSV\u010c tedy nebude p\u0159i pod\u00e1n\u00ed p\u0159ehledu stanoven p\u0159eplatek bez ohledu na v\u00fd\u0161i da\u0148ov\u00e9ho z\u00e1kladu. Zaokrouhlen\u00ed z\u00e1lohy a\u017e do v\u00fd\u0161e stokoruny sm\u011brem nahoru se za nav\u00fd\u0161en\u00ed m\u011bs\u00ed\u010dn\u00edho vym\u011b\u0159ovac\u00edho z\u00e1kladu nepova\u017euje.<\/p>\n

Z\u00e1v\u011br:<\/strong>\u00a0OSV\u010c plat\u00ed platby na nemocensk\u00e9 poji\u0161t\u011bn\u00ed a z\u00e1lohy na pojistn\u00e9 na d\u016fchodov\u00e9 poji\u0161t\u011bn\u00ed odd\u011blen\u011b a v\u00a0obou p\u0159\u00edpadech si m\u016f\u017ee ur\u010dit sv\u016fj m\u011bs\u00ed\u010dn\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad, ale m\u011bs\u00ed\u010dn\u00ed z\u00e1klad nemocensk\u00e9ho poji\u0161t\u011bn\u00ed nem\u016f\u017ee b\u00fdt vy\u0161\u0161\u00ed ne\u017e m\u011bs\u00ed\u010dn\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad pro z\u00e1lohu na pojistn\u00e9 na d\u016fchodov\u00e9 poji\u0161t\u011bn\u00ed. Ni\u017e\u0161\u00ed naopak b\u00fdt m\u016f\u017ee.<\/p>\n","protected":false},"excerpt":{"rendered":"

V\u00a0\u010dl\u00e1nku jsou uvedeny zm\u011bny v\u00a0d\u016fchodov\u00e9m a nemocensk\u00e9m poji\u0161t\u011bn\u00ed OSV\u010c pro rok 2011. \u00a0Zdroj: MSSZ<\/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":[12,8],"tags":[75],"class_list":["post-103","post","type-post","status-publish","format-standard","hentry","category-dan-z-prijmu-fyzickych-osob","category-dane","tag-socialni-a-zdravotni-pojisteni"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/103","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=103"}],"version-history":[{"count":2,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/103\/revisions"}],"predecessor-version":[{"id":5279,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/103\/revisions\/5279"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=103"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=103"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=103"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}