Osoba samostatn\u011b v\u00fdd\u011ble\u010dn\u011b \u010dinn\u00e1 (d\u00e1le jen \u201eOSV\u010c\u201c) mus\u00ed po skon\u010den\u00ed zda\u0148ovac\u00edho obdob\u00ed splnit sv\u00e9 povinnosti minim\u00e1ln\u011b v\u016f\u010di t\u0159em instituc\u00edm: finan\u010dn\u00edmu \u00fa\u0159adu, zdravotn\u00ed poji\u0161\u0165ovn\u011b a spr\u00e1v\u011b soci\u00e1ln\u00edho zabezpe\u010den\u00ed. Poj\u010fme si spole\u010dn\u011b tyto povinnosti shrnout a p\u0159ipome\u0148me si tak\u00e9 jednotliv\u00e9 lh\u016fty, kter\u00e9 jsou stanoveny.<\/p>\n
Da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed je povinen podat ka\u017ed\u00fd, jeho\u017e ro\u010dn\u00ed p\u0159\u00edjmy, kterou jsou p\u0159edm\u011btem dan\u011b z\u00a0p\u0159\u00edjm\u016f fyzick\u00fdch osob, p\u0159es\u00e1hly 15\u00a0000 K\u010d<\/strong>, pokud se nejedn\u00e1 o p\u0159\u00edjmy od dan\u011b osvobozen\u00e9 nebo o p\u0159\u00edjmy, z\u00a0nich\u017e je da\u0148 vyb\u00edr\u00e1na sr\u00e1\u017ekou podle zvl\u00e1\u0161tn\u00ed sazby dan\u011b.<\/p>\n Da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed je povinen podat i ten, jeho\u017e ro\u010dn\u00ed p\u0159\u00edjmy, kter\u00e9 jsou p\u0159edm\u011btem dan\u011b z\u00a0p\u0159\u00edjm\u016f fyzick\u00fdch osob, nep\u0159es\u00e1hly 15\u00a0000 K\u010d, ale vykazuje da\u0148ovou ztr\u00e1tu<\/strong>.<\/p>\n Naopak povinnost podat p\u0159izn\u00e1n\u00ed nevznik\u00e1<\/strong>, pokud m\u011bl poplatn\u00edk pouze p\u0159\u00edjmy ze z\u00e1visl\u00e9 \u010dinnosti pouze od jednoho anebo postupn\u011b od v\u00edce pl\u00e1tc\u016f dan\u011b, za podm\u00ednky \u017ee u v\u0161ech m\u011bl podepsan\u00e9 prohl\u00e1\u0161en\u00ed k\u00a0dani a vyjma p\u0159\u00edjm\u016f od dan\u011b osvobozen\u00fdch a p\u0159\u00edjm\u016f, z\u00a0nich\u017e je vyb\u00edr\u00e1na da\u0148 zvl\u00e1\u0161tn\u00ed sazbou dan\u011b, nem\u011bl jin\u00e9 p\u0159\u00edjmy podle \u00a7 7 a\u017e 10 z\u00e1kona o dan\u00edch z\u00a0p\u0159\u00edjm\u016f vy\u0161\u0161\u00ed ne\u017e 6\u00a0000 K\u010d<\/strong>.<\/p>\n P\u0159\u00edklad<\/strong><\/p>\n OSV\u010c zah\u00e1jila v\u00a0roce 2018 samostatnou \u010dinnost v\u00a0listopadu a z\u00a0t\u00e9to \u010dinnosti dos\u00e1hla p\u0159\u00edjmu 10\u00a0000 K\u010d. V\u00a0roce 2018 je\u0161t\u011b prodala byt za 3\u00a0000\u00a0000 K\u010d, p\u0159\u00edjem z\u00a0prodeje splnil podm\u00ednky osvobozen\u00ed. Za t\u00e9to situace nemus\u00ed podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed.<\/p>\n P\u0159\u00edklad<\/strong><\/p>\n Poplatn\u00edk dos\u00e1hl v\u00a0roce 2018 p\u0159\u00edjmu z\u00a0titulu pod\u00edlu na zisku za sv\u00e9ho s.r.o. ve v\u00fd\u0161i 1\u00a0000\u00a0000 K\u010d, kter\u00fd podl\u00e9h\u00e1 sr\u00e1\u017ekov\u00e9 dani. Vedle toho m\u011bl p\u0159\u00edjem ze \u017eivnosti ve v\u00fd\u0161i 10\u00a0000 K\u010d. Takt\u00e9\u017e p\u0159izn\u00e1n\u00ed nemus\u00ed pod\u00e1vat.<\/p>\n P\u0159\u00edklad<\/strong><\/p>\n Poplatn\u00edk byl v\u00a0roce 2018 zam\u011bstn\u00e1n postupn\u011b u dvou zam\u011bstnavatel\u016f a u obou m\u011bl podepsan\u00e9 prohl\u00e1\u0161en\u00ed k\u00a0dani \u2013 u prvn\u00edho \u010dinila superhrub\u00e1 mzda 700\u00a0000 K\u010d a u druh\u00e9ho 500\u00a0000 K\u010d. V\u00a0r\u00e1mci sv\u00e9ho \u017eivnostensk\u00e9ho opr\u00e1vn\u011bn\u00ed dos\u00e1hl p\u0159\u00edjmu 5\u00a0000 K\u010d. Povinnost podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed op\u011bt nem\u00e1.<\/p>\n Po skon\u010den\u00ed zda\u0148ovac\u00edho obdob\u00ed vznik\u00e1 OSV\u010c povinnost podat p\u0159ehled za rok 2018 bez jak\u00fdchkoliv dal\u0161\u00edch podm\u00ednek<\/strong> – je tedy nepodstatn\u00e9 jak\u00e9 p\u0159\u00edjmy z\u00a0podnik\u00e1n\u00ed byly dosa\u017eeny \u010di zda v\u016fbec n\u011bjak\u00e9 p\u0159\u00edjmy z\u00a0podnik\u00e1n\u00ed byly, nezkoum\u00e1 se ani to, zda OSV\u010c m\u011bla n\u011bjak\u00e9 dal\u0161\u00ed p\u0159\u00edjmy mimo podnik\u00e1n\u00ed.<\/p>\n P\u0159ehled za rok 2018 se pod\u00e1v\u00e1 zdravotn\u00ed poji\u0161\u0165ovn\u011b nejpozd\u011bji do jednoho m\u011bs\u00edce ode dne, ve kter\u00e9m m\u011bla OSV\u010c povinnost podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed. Pokud tedy OSV\u010c nem\u00e1 prodlou\u017eenou lh\u016ftu pro pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed, lh\u016fta kon\u010d\u00ed 2. 5. 2019. <\/strong>Zpracov\u00e1v\u00e1-li p\u0159izn\u00e1n\u00ed da\u0148ov\u00fd poradce, \u010d\u00edm\u017e doch\u00e1z\u00ed k\u00a0prodlou\u017een\u00ed lh\u016fty pro pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed, kon\u010d\u00ed lh\u016fta pro pod\u00e1n\u00ed p\u0159ehledu 1. 8. 2019. <\/strong>Pokud p\u0159izn\u00e1n\u00ed zpracov\u00e1v\u00e1 da\u0148ov\u00fd poradce, mus\u00ed b\u00fdt tato skute\u010dnost ozn\u00e1mena p\u0159\u00edslu\u0161n\u00e9 zdravotn\u00ed poji\u0161\u0165ovn\u011b nejpozd\u011bji 30. 4. 2019<\/strong>.<\/p>\n Z\u00a0v\u00fd\u0161e uveden\u00fdch lh\u016ft existuje jedna v\u00fdjimka \u2013 pokud OSV\u010c nem\u00e1 povinnost podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed, m\u00e1 povinnost podat p\u0159ehled nejpozd\u011bji do 8. 4. 2019<\/strong>.<\/p>\n Do p\u0159ehledu se uv\u00e1d\u00ed ve\u0161ker\u00e9 p\u0159\u00edjmy a da\u0148ov\u011b uznateln\u00e9 v\u00fddaje.\u00a0 Pozor ale na uplat\u0148ovanou ztr\u00e1tu pro da\u0148ov\u00e9 \u00fa\u010dely \u2013 da\u0148ov\u00e1 ztr\u00e1ta dosa\u017een\u00e1 v\u00a0p\u0159ede\u0161l\u00fdch letech se do p\u0159ehledu neuv\u00e1d\u00ed!<\/strong><\/p>\n Doplatek pojistn\u00e9ho je splatn\u00fd do 8 dn\u016f po dni, ve kter\u00e9m byl, nebo m\u011bl b\u00fdt pod\u00e1n p\u0159ehled. <\/strong>Naopak p\u0159eplatek zdravotn\u00ed poji\u0161\u0165ovna vrac\u00ed do jednoho m\u011bs\u00edce ode dne, kdy p\u0159eplatek zjistila<\/strong>.<\/p>\n V\u00a0p\u0159ehledu OSV\u010c vypo\u010dte tak\u00e9 novou v\u00fd\u0161i z\u00e1loh a v\u00a0t\u00e9to v\u00fd\u0161i z\u00e1lohy plat\u00ed od m\u011bs\u00edce, kdy byl nebo m\u011bl b\u00fdt pod\u00e1n p\u0159ehled za 2018 a to a\u017e do m\u011bs\u00edce p\u0159edch\u00e1zej\u00edc\u00edho m\u011bs\u00edci, kdy bude pod\u00e1n p\u0159ehled za rok 2019. Nov\u00e1 minim\u00e1ln\u00ed v\u00fd\u0161e m\u011bs\u00ed\u010dn\u00ed z\u00e1lohy<\/strong>\u00a0 – pro osoby na n\u011b\u017e se vztahuje minim\u00e1ln\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad \u2013 \u010din\u00ed pro leto\u0161n\u00ed rok 2\u00a0208 K\u010d.<\/strong><\/p>\n Pokud m\u00e1 OSV\u010c jako hlavn\u00ed zdroj p\u0159\u00edjm\u016f zam\u011bstn\u00e1n\u00ed nebo je po cel\u00fd kalend\u00e1\u0159n\u00ed m\u011bs\u00edc uzn\u00e1na pr\u00e1ce neschopnou, z\u00e1lohy platit nemus\u00ed<\/strong>. Na z\u00e1klad\u011b \u017e\u00e1dosti m\u016f\u017ee doj\u00edt tak\u00e9 ke sn\u00ed\u017een\u00ed z\u00e1loh<\/strong>.<\/p>\n Stejn\u011b jako u zdravotn\u00edho poji\u0161t\u011bn\u00ed plat\u00ed, \u017ee vykon\u00e1vala-li OSV\u010c samostatnou v\u00fdd\u011ble\u010dnou \u010dinnost alespo\u0148 po \u010d\u00e1st kalend\u00e1\u0159n\u00edho roku 2018, mus\u00ed podat p\u0159ehled<\/strong> p\u0159\u00edslu\u0161n\u00e9 spr\u00e1v\u011b soci\u00e1ln\u00ed zabezpe\u010den\u00ed.<\/p>\n Pokud pod\u00e1v\u00e1 p\u0159izn\u00e1n\u00ed OSV\u010c sama, kon\u010d\u00ed lh\u016fta 2. 5. 2019<\/strong>. Pokud m\u00e1 poradce, mus\u00ed tuto skute\u010dnost nahl\u00e1sit nejpozd\u011bji do 30. 4. 2019<\/strong> a lh\u016fta pro pod\u00e1n\u00ed p\u0159ehledu pak kon\u010d\u00ed 1. 8. 2019<\/strong>.<\/p>\n Odli\u0161n\u00e1 lh\u016fta oproti zdravotn\u00edmu poji\u0161t\u011bn\u00ed je v\u00a0situaci, kdy OSV\u010c nem\u00e1 povinnost podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed<\/strong> \u2013 za t\u00e9to situace kon\u010d\u00ed lh\u016fta pro pod\u00e1n\u00ed p\u0159ehledu dnem 31. 7. 2019<\/strong>.<\/p>\n P\u0159i v\u00fdpo\u010dtu vym\u011b\u0159ovac\u00edho z\u00e1kladu a n\u00e1sledn\u00e9ho pojistn\u00e9ho (d\u016fchodov\u00e9ho) se vych\u00e1z\u00ed z\u00a0da\u0148ov\u00e9ho z\u00e1kladu (d\u00edl\u010d\u00edho z\u00e1kladu dan\u011b). Jedn\u00e1 se o d\u00edl\u010d\u00ed z\u00e1klad dan\u011b z\u00a0p\u0159\u00edjm\u016f fyzick\u00fdch osob upraven\u00fd podle \u00a7 5 a \u00a7 23 z\u00e1kona o dan\u00edch z\u00a0p\u0159\u00edjm\u016f.<\/strong> Pod tyto \u00fapravy pat\u0159\u00ed nap\u0159. da\u0148ov\u00e1 ztr\u00e1ta, \u00fapravy d\u00edl\u010d\u00edho z\u00e1kladu dan\u011b o pohled\u00e1vky \u010di z\u00e1soby p\u0159i zm\u011bn\u00e1ch zp\u016fsobu uplat\u0148ov\u00e1n\u00ed v\u00fddaj\u016f. Toto je v\u00fdrazn\u00e1 odli\u0161nost od v\u00fdpo\u010dtu vym\u011b\u0159ovac\u00edho z\u00e1kladu a pojistn\u00e9ho u zdravotn\u00edho poji\u0161t\u011bn\u00ed! <\/strong><\/p>\n P\u0159\u00edklad<\/strong><\/p>\n OSV\u010c s \u017eivnostensk\u00fdm listem na zprost\u0159edkov\u00e1n\u00ed dos\u00e1hla v\u00a0roce 2018 p\u0159\u00edjmy ve v\u00fd\u0161i 1 000\u00a0000 K\u010d, pau\u0161\u00e1ln\u00ed v\u00fddaje \u010dinily 600\u00a0000 K\u010d. Za rok 2017 byla dosa\u017eena ztr\u00e1ta ve v\u00fd\u0161i \u2013 200\u00a0000 K\u010d, kter\u00e1 byla v\u00a0da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed za rok 2018 uplatn\u011bna.<\/p>\n V\u00fdpo\u010det vym\u011b\u0159ovac\u00edch z\u00e1klad\u016f:<\/strong><\/p>\n Zdravotn\u00ed poji\u0161t\u011bn\u00ed Soci\u00e1ln\u00ed (d\u016fchodov\u00e9) poji\u0161t\u011bn\u00ed Doplatek pojistn\u00e9ho <\/strong>je pot\u0159eba uhradit do 8 dn\u016f po dni pod\u00e1n\u00ed p\u0159ehledu<\/strong>.<\/p>\n Pokud je OSV\u010c hlavn\u00ed<\/strong> \u010din\u00ed pro rok 2019 nejni\u017e\u0161\u00ed z\u00e1loha 2\u00a0388 K\u010d<\/strong>. Pro OSV\u010c vedlej\u0161\u00ed <\/strong>je to \u010d\u00e1stka 955 K\u010d.<\/strong><\/p>\n Ohledn\u011b povinnosti platit z\u00e1lohy lze konstatovat, \u017ee OSV\u010c hlavn\u00ed tuto povinnost maj\u00ed<\/strong>, vedlej\u0161\u00ed OSV\u010c pokud nejsou \u00fa\u010dastny d\u016fchodov\u00e9ho poji\u0161t\u011bn\u00ed nikoliv.<\/strong> Stejn\u011b jako u zdravotn\u00edho poji\u0161t\u011bn\u00ed lze po\u017e\u00e1dat o sn\u00ed\u017een\u00ed z\u00e1loh.<\/strong><\/p>\nII. Zdravotn\u00ed poji\u0161t\u011bn\u00ed<\/h2>\n
III. Soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed<\/h2>\n
\n(1\u00a0000\u00a0000 \u2013 600\u00a0000) * 0,5 = 200\u00a0000 K\u010d<\/p>\n
\n(1\u00a0000\u00a0000 \u2013 600\u00a0000 \u2013 200\u00a0000) * 0,5 = 100\u00a0000 K\u010d<\/p>\n