{"id":12863,"date":"2026-03-31T18:31:13","date_gmt":"2026-03-31T16:31:13","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=12863"},"modified":"2026-03-31T18:34:41","modified_gmt":"2026-03-31T16:34:41","slug":"prechod-osvc-z-hlavni-na-vedlejsi-cinnost-a-co-si-pohlidat-v-ramci-dani-a-ucetnictvi","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/podnikani\/prechod-osvc-z-hlavni-na-vedlejsi-cinnost-a-co-si-pohlidat-v-ramci-dani-a-ucetnictvi\/","title":{"rendered":"P\u0159echod OSV\u010c z hlavn\u00ed na vedlej\u0161\u00ed \u010dinnost a co si pohl\u00eddat v r\u00e1mci dan\u00ed a \u00fa\u010detnictv\u00ed"},"content":{"rendered":"<h2>D\u016fvody p\u0159echodu z hlavn\u00ed podnikatelsk\u00e9 \u010dinnosti na vedlej\u0161\u00ed<\/h2>\n<p>Nej\u010dast\u011bji to jsou n\u00e1sleduj\u00edc\u00ed d\u016fvody:<\/p>\n<p><strong>1. Nastoup\u00edte do zam\u011bstn\u00e1n\u00ed<\/strong><\/p>\n<p>D\u016fvody, pro\u010d se freelance\u0159i vrac\u00ed do zam\u011bstn\u00e1n\u00ed jsou r\u016fzn\u00e9:<\/p>\n<ul>\n<li aria-level=\"1\">Dostanou l\u00e1kavou pracovn\u00ed nab\u00eddku.<\/li>\n<li aria-level=\"1\">Nejsou obchodn\u011b zdatn\u00ed a na voln\u00e9 noze nese\u017eenou dost pr\u00e1ce.<\/li>\n<li aria-level=\"1\">Cht\u011bj\u00ed m\u00edt pevnou pracovn\u00ed dobu, dovolenou a jist\u00fd pravideln\u00fd p\u0159\u00edjem.<\/li>\n<li aria-level=\"1\">Pot\u0159ebuj\u00ed st\u00e1l\u00fd p\u0159\u00edjem, aby jim banka dala hypot\u00e9ku.<\/li>\n<\/ul>\n<p>V takov\u00e9 situaci mohou \u017eivnost \u00fapln\u011b p\u0159eru\u0161it, nebo v men\u0161\u00edm <a href=\"https:\/\/money.cz\/novinky-a-tipy\/podnikani\/prectete-si-povinnosti-osvc-vedlejsi-podnikejte-pri-zamestnani\/\">podnikaj\u00ed p\u0159i zam\u011bstn\u00e1n\u00ed<\/a>.<\/p>\n<p><strong>2. Jdete studovat<\/strong><\/p>\n<p>Po maturit\u011b jste za\u010dali podnikat, ale za dva roky jste se rozhodli byznys utlumit a prezen\u010dn\u011b vystudovat vysokou \u0161kolu. Jakmile za\u010dnete studovat, podnik\u00e1n\u00ed se st\u00e1v\u00e1 va\u0161\u00ed vedlej\u0161\u00ed \u010dinnost\u00ed. Status studenta m\u016f\u017eete m\u00edt do sv\u00fdch 26 let.<\/p>\n<p><strong>3. Odch\u00e1z\u00edte do d\u016fchodu<\/strong><\/p>\n<p>Jakmile jako podnikatel\u00e9 za\u010d\u00edn\u00e1te <a href=\"https:\/\/www.idoklad.cz\/blog\/podnikani-v-duchodu-jediny-pruvodce-ktery-jako-osvc-potrebujete\" target=\"_blank\" rel=\"noopener\">pob\u00edrat starobn\u00ed d\u016fchod<\/a>, podnik\u00e1n\u00ed se st\u00e1v\u00e1 va\u0161\u00ed vedlej\u0161\u00ed \u010dinnost\u00ed.<\/p>\n<p><strong>4. Jste na rodi\u010dovsk\u00e9<\/strong><\/p>\n<p>Pokud \u017eena p\u0159ed porodem podnikala jako hlavn\u00ed OSV\u010c, b\u011bhem mate\u0159sk\u00e9 dovolen\u00e9 podnikat v\u016fbec nem\u016f\u017ee. Svoji \u010dinnost m\u016f\u017ee obnovit b\u011bhem <a href=\"https:\/\/money.cz\/novinky-a-tipy\/podnikani\/kdyz-se-podnikatelum-narodi-dite-materska-rodicovska-otcovska-dovolena-osvc\/\">rodi\u010dovsk\u00e9 dovolen\u00e9<\/a>, kdy\u017e je z n\u00ed vedlej\u0161\u00ed OSV\u010c.<\/p>\n<h2>V \u010dem se li\u0161\u00ed hlavn\u00ed a vedlej\u0161\u00ed \u010dinnost<\/h2>\n<p>Pokud m\u00e1te\u00a0<a href=\"https:\/\/money.cz\/novinky-a-tipy\/podnikani\/navod-pro-osvc-na-hlavni-cinnost-jak-na-dane-a-danove-priznani\/\">podnik\u00e1n\u00ed jako hlavn\u00ed \u010dinnost<\/a>, ka\u017ed\u00fd m\u011bs\u00edc\u00a0<strong>plat\u00edte alespo\u0148 minim\u00e1ln\u00ed z\u00e1lohy<\/strong> na soci\u00e1ln\u00ed a zdravotn\u00ed poji\u0161t\u011bn\u00ed. Jejich v\u00fd\u0161e se ka\u017ed\u00fd rok m\u011bn\u00ed, v roce 2026 je minim\u00e1ln\u00ed z\u00e1loha na soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed 5 720 K\u010d a na zdravotn\u00ed poji\u0161t\u011bn\u00ed 3 306 K\u010d. Tyto z\u00e1lohy odv\u00e1d\u00edte, i kdy\u017e jste dan\u00fd m\u011bs\u00edc nic nevyd\u011blali.<\/p>\n<p>Jestli\u017ee je pro v\u00e1s <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/navod-pro-osvc-na-vedlejsi-cinnost-jak-na-danove-priznani\/\">podnik\u00e1n\u00ed vedlej\u0161\u00ed \u010dinnost\u00ed<\/a>, odvod pojistn\u00e9ho ze zam\u011bstn\u00e1n\u00ed za v\u00e1s \u0159e\u0161\u00ed zam\u011bstnavatel nebo st\u00e1t (u rodi\u010d\u016f na mate\u0159sk\u00e9 a rodi\u010dovsk\u00e9 dovolen\u00e9, student\u016f a d\u016fchodc\u016f). Z p\u0159\u00edjm\u016f z podnik\u00e1n\u00ed <strong>odv\u00e1d\u00edte zdravotn\u00ed poji\u0161t\u011bn\u00ed<\/strong> jednor\u00e1zov\u011b po <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/zvladnete-vcas-danove-priznani\/\">pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed<\/a>. Nemus\u00edte platit pr\u016fb\u011b\u017en\u00e9 z\u00e1lohy jako hlavn\u00ed OSV\u010c.<\/p>\n<p>Soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed z podnik\u00e1n\u00ed odv\u00e1d\u00edte pouze tehdy, kdy\u017e je\u00a0<strong>v\u00e1\u0161 zisk<\/strong>\u00a0vy\u0161\u0161\u00ed ne\u017e rozhodn\u00e1 \u010d\u00e1stka. Nejedn\u00e1 se tedy o \u010d\u00e1stku, kterou jste vyfakturovali, ale p\u0159\u00edmo o zisk, tj. p\u0159\u00edjmy minus v\u00fddaje. Pojistn\u00e9 na d\u016fchodov\u00e9 zabezpe\u010den\u00ed p\u0159i vedlej\u0161\u00ed \u010dinnosti \u010din\u00ed od roku 2025 m\u011bs\u00ed\u010dn\u00ed \u010d\u00e1stku v\u00a0minim\u00e1ln\u00ed v\u00fd\u0161i 1\u00a0496 K\u010d.<\/p>\n<p>Rozd\u00edl je tedy hlavn\u011b v tom, \u017ee jako podnikatel\u00e9 na hlavn\u00ed \u010dinnost si mus\u00edte ka\u017ed\u00fd m\u011bs\u00edc <strong>vyd\u011blat alespo\u0148 na povinn\u00e9 odvody<\/strong>. Jestli\u017ee podnik\u00e1te na vedlej\u0161\u00ed \u010dinnost, tuto povinnost nem\u00e1te \u2013 nec\u00edt\u00edte tedy takov\u00fd tlak na to, abyste prod\u00e1vali.<\/p>\n<ul>\n<li aria-level=\"1\">Detail\u016fm se v\u00edce v\u011bnujeme v \u010dl\u00e1nku <a href=\"https:\/\/money.cz\/novinky-a-tipy\/podnikani\/osvc-hlavni-a-vedlejsi-v-cem-jsou-rozdily-a-jak-poznate-kam-patrite-vy\/\">Hlavn\u00ed a vedlej\u0161\u00ed \u010dinnost OSV\u010c: v \u010dem jsou hlavn\u00ed rozd\u00edly?<\/a><\/li>\n<li aria-level=\"1\">Dal\u0161\u00ed situac\u00ed, kter\u00e1 v\u00e1s m\u016f\u017ee potkat, je <a href=\"https:\/\/money.cz\/novinky-a-tipy\/podnikani\/3-zpusoby-jak-prejit-z-osvc-na-s-r-o\/\">p\u0159echod z OSV\u010c na s. r. o.<\/a><\/li>\n<\/ul>\n<link rel=\"stylesheet\" href=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/themes\/money-blog\/shortcodes\/smartmailing-email-registration\/form.min.css\" \/>\n<script type=\"text\/javascript\">\n    var smFormInterval = null;\n\n    jQuery(document).ready(function() {\n        jQuery(\".shortcode-smartmailing-form .fheader p a.info\").click(function(e) {  \n            e.preventDefault();\n\n            \/*if (jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").is(\":visible\"))\n            {\n                jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").hide();\n            }\n            else\n            {\n                jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").show();\n            }*\/\n\n            return false;\n        });\n\n        jQuery(\"#shortcodeSmartmailingForm\").submit(function(e) {\n            e.preventDefault();\n            return false;\n        });\n\n        jQuery(\"#shortcodeSmartmailingForm button[type='submit']\").click(function(e) {\n            e.preventDefault();\n            \n            var email = jQuery(\"#shortcodeSmartmailingForm_email\").val();\n\n            if (email.length == 0)\n            {\n                alert(\"Pros\u00edm zadejte v\u00e1\u0161 e-mail.\");\n                return false;\n            }\n            if (!shortcodeSmartmailingForm_validateEmail(email))\n            {\n                alert(\"Zadan\u00fd e-mail m\u00e1 neplatn\u00fd form\u00e1t.\");\n                return false;\n            }\n\n            jQuery.ajax({\n                url: \"\/novinky-a-tipy\/wp-content\/themes\/money-blog\/shortcodes\/smartmailing-email-registration\/service.php\",\n                type: \"POST\",\n                dataType: \"text\",\n                cache: false,\n                data: {\n                    \"email\": email,\n                    \"stdc\": jQuery(\"#shortcodeSmartmailingForm_stdc\").val(),\n                    \"current_url\": jQuery(\"#shortcodeSmartmailingForm_url\").val(),\n                    \"current_referrer\": jQuery(\"#shortcodeSmartmailingForm_referrer\").val()\n                }\n            }).done(function (response, textStatus, jqXHR)\n            {\n                jQuery(\".shortcodeSmartmailingForm_email\").hide();\n                jQuery(\"#shortcodeSmartmailingForm_submit\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .smart-disclaimer\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .success\").show();\n\t\t\t\tdataLayer.push({'event': 'newsletterSubscription', 'newsletterPosition': 'intext'});\n            }).fail(function( jqXHR, textStatus, errorThrown ) {\n                jQuery(\".shortcodeSmartmailingForm_email\").hide();\n                jQuery(\"#shortcodeSmartmailingForm_submit\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .smart-disclaimer\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .success\").show();\n            });\n\n            return false;\n        });\n    });\n\n    function shortcodeSmartmailingForm_validateEmail(email)\n    {\n        var re = \/^(([^<>()[\\]\\\\.,;:\\s@\\\"]+(\\.[^<>()[\\]\\\\.,;:\\s@\\\"]+)*)|(\\\".+\\\"))@((\\[[0-9]{1,3}\\.[0-9]{1,3}\\.[0-9]{1,3}\\.[0-9]{1,3}\\])|(([a-zA-Z\\-0-9]+\\.)+[a-zA-Z]{2,}))$\/;\n        return re.test(email);\n    }\n<\/script>\n<form method=\"post\" id=\"shortcodeSmartmailingForm\" class=\"shortcode-smartmailing-form\" action=\"\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12863\">\n\n    <div>\n        <div class=\"fheader\">\n            <h3>\n                Podnikejte bez omyl\u016f - z\u00edskejte tipy z na\u0161eho blogu            <\/h3>\n            <div class=\"se-text\">\n                <p>\n                    P\u0159ihlaste se k e-mailov\u00e9mu seri\u00e1lu a z\u00edskejte to nejlep\u0161\u00ed z blogu Money.cz.                    <a class=\"info\" title=\"E-maily v\u00e1m budou zas\u00edl\u00e1ny maxim\u00e1ln\u011b dvakr\u00e1t do m\u011bs\u00edce. Z odb\u011bru se m\u016f\u017eete kdykoliv odhl\u00e1sit.\">info<\/a>\n                <\/p>\n            <\/div>\n        <\/div>\n\n        <div class=\"ffooter\">\n            <div class=\"se-body\">\n                <input type=\"text\" id=\"shortcodeSmartmailingForm_email\" placeholder=\"Zadejte v\u00e1\u0161 e-mail\" \/>\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_stdc\" value=\"S6\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12863\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_referrer\" value=\"\">\n\n                <div class=\"se-submit\">\n                    <button type=\"submit\" id=\"shortcodeSmartmailingForm_submit\" value=\"Chci b\u00fdt v obraze\">Chci b\u00fdt v obraze<\/button>\n                                          <p class=\"mlctr success\" style=\"display: none;\">D\u011bkujeme, <strong>zkontrolujte Va\u0161i e-mailovou schr\u00e1nku<\/strong> pro potvrzen\u00ed odb\u011bru.<\/p>\n                                    <\/div>\n            <\/div>\n                          <p class=\"smart-disclaimer\">Odesl\u00e1n\u00edm souhlas\u00edte s na\u0161imi\n                <a href=\"https:\/\/money.cz\/ochrana-osobnich-udaju\/#zzvou\" target=\"_blank\">z\u00e1sadami pro zpracov\u00e1n\u00ed osobn\u00edch \u00fadaj\u016f<\/a>.\n              <\/p>\n                    <\/div>\n    <\/div>\n<\/form>\n<h2>Postup p\u0159echodu z hlavn\u00ed na vedlej\u0161\u00ed \u010dinnost<\/h2>\n<p>P\u0159echod <strong>oznamte na \u017eivnostensk\u00e9m \u00fa\u0159adu <\/strong>do 8 dn\u016f od zm\u011bny. \u00da\u0159ad informuje i va\u0161i zdravotn\u00ed poji\u0161\u0165ovnu a spr\u00e1vu soci\u00e1ln\u00edho zabezpe\u010den\u00ed (na \u00fa\u0159ad\u011b, nebo online vypl\u0148te dokument P\u0159\u00edloha pro spr\u00e1vu soci\u00e1ln\u00ed zabezpe\u010den\u00ed). Doporu\u010dujeme si alespo\u0148 telefonicky ov\u011b\u0159it, \u017ee maj\u00ed zm\u011bny zaznamenan\u00e9. P\u0159\u00edpadn\u011b tyto instituce m\u016f\u017eete informovat i samostatn\u011b.<\/p>\n<p>Zm\u011bnu je pot\u0159eba <strong>v\u010das ohl\u00e1sit<\/strong> kv\u016fli tomu, abyste nemuseli d\u00e1l platit minim\u00e1ln\u00ed z\u00e1lohy na zdravotn\u00ed poji\u0161t\u011bn\u00ed jako OSV\u010c na hlavn\u00ed \u010dinnost. Z\u00e1lohy na soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed plat\u00edte d\u00e1l \u2013 dokud nem\u00e1te nulov\u00fd p\u0159edpis z\u00e1loh, viz n\u00ed\u017ee.<\/p>\n<h2>Co si pohl\u00eddat p\u0159i zm\u011bn\u011b podnikatelsk\u00e9 \u010dinnosti<\/h2>\n<p>Zam\u011b\u0159te se zejm\u00e9na na platby poji\u0161t\u011bn\u00ed a dan\u00ed.<\/p>\n<h3>Platby na zdravotn\u00ed poji\u0161t\u011bn\u00ed<\/h3>\n<p>Jako vedlej\u0161\u00ed OSV\u010c na ja\u0159e zpracujete <a href=\"https:\/\/money.cz\/novinky-a-tipy\/mzdy-a-personalistika\/prehled-o-prijmech-a-vydajich-osvc-se-kazdy-rok-tyka-vsech-podnikatelu\/\">P\u0159ehled o p\u0159\u00edjmech a v\u00fddaj\u00edch<\/a> pro zdravotn\u00ed poji\u0161\u0165ovnu a v n\u011bm v\u00e1m vyjde, <strong>kolik m\u00e1te na zdravotn\u00edm poji\u0161t\u011bn\u00ed odv\u00e9st<\/strong>. Tuto \u010d\u00e1stku jednor\u00e1zov\u011b zaplat\u00edte.<\/p>\n<p>Na zdravotn\u00ed poji\u0161t\u011bn\u00ed jako vedlej\u0161\u00ed OSV\u010c <strong>odv\u00e1d\u00edte 13,5 %<\/strong> z <a href=\"https:\/\/money.cz\/novinky-a-tipy\/slovnik\/vymerovaci-zaklad\/\">vym\u011b\u0159ovac\u00edho z\u00e1kladu<\/a>.<\/p>\n<p>Vedlej\u0161\u00ed OSV\u010c<strong> nemaj\u00ed povinnost platit z\u00e1lohy<\/strong> na zdravotn\u00ed poji\u0161t\u011bn\u00ed, i n\u00e1sleduj\u00edc\u00ed rok mohou pojistn\u00e9 zaplatit jednor\u00e1zov\u011b.<\/p>\n<p><strong>P\u0159\u00edklad:<\/strong><\/p>\n<p>Julie je matemati\u010dka. Na voln\u00e9 noze se \u017eivila extern\u00edm p\u0159edn\u00e1\u0161en\u00edm na vysok\u00e9 \u0161kole a dou\u010dov\u00e1n\u00edm vysoko\u0161kol\u00e1k\u016f. Nevyhovovala j\u00ed nejistota a neust\u00e1l\u00e9 sh\u00e1n\u011bn\u00ed klient\u016f. Kdy\u017e j\u00ed na univerzit\u011b nab\u00eddli pracovn\u00ed pom\u011br, r\u00e1da ho p\u0159ijala a od ledna 2022 se stala zam\u011bstnankyn\u00ed. Ponechala si pouze p\u00e1r st\u00e1l\u00fdch klient\u016f, kter\u00e9 d\u00e1l <strong>dou\u010duje jako vedlej\u0161\u00ed OSV\u010c<\/strong>.<\/p>\n<p>Za rok 2025 si dou\u010dov\u00e1n\u00edm <strong>p\u0159ivyd\u011blala 95 800 K\u010d<\/strong>. Uplat\u0148uje 60% <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/pausal-skutecne-vydaje-se-vam-vyplati\/\">v\u00fddajov\u00fd pau\u0161\u00e1l<\/a>. Jej\u00ed d\u00edl\u010d\u00ed da\u0148ov\u00fd z\u00e1klad ze samostatn\u00e9 \u010dinnosti je 38 320 K\u010d.<\/p>\n<figure id=\"attachment_12865\" aria-describedby=\"caption-attachment-12865\" style=\"width: 842px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-12865\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/12\/formular-pojistne-osvc.png\" alt=\"Jak vid\u00edte, ve formul\u00e1\u0159i Julii vy\u0161lo, \u017ee za rok 2022 zaplat\u00ed na zdravotn\u00edm poji\u0161t\u011bn\u00ed 2 587 K\u010d.\" width=\"842\" height=\"667\" srcset=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/12\/formular-pojistne-osvc.png 842w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/12\/formular-pojistne-osvc-300x238.png 300w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/12\/formular-pojistne-osvc-150x119.png 150w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/12\/formular-pojistne-osvc-768x608.png 768w\" sizes=\"auto, (max-width: 842px) 100vw, 842px\" \/><figcaption id=\"caption-attachment-12865\" class=\"wp-caption-text\">Jak vid\u00edte, ve formul\u00e1\u0159i Julii vy\u0161lo, \u017ee za rok 2025 zaplat\u00ed na zdravotn\u00edm poji\u0161t\u011bn\u00ed 2 587 K\u010d.<\/figcaption><\/figure>\n<h3>Platby na soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed<\/h3>\n<p><strong>Rok p\u0159echodu z hlavn\u00ed na vedlej\u0161\u00ed OSV\u010c<\/strong><\/p>\n<p>V roce p\u0159echodu se \u0159\u00edd\u00edte aktu\u00e1ln\u00edm p\u0159edpisem z\u00e1loh a <strong>plat\u00edte z\u00e1lohy jako hlavn\u00ed OSV\u010c<\/strong>. Sv\u016fj p\u0159edpis z\u00e1loh najdete ve sv\u00e9m \u00fa\u010dtu na <a href=\"https:\/\/eportal.cssz.cz\/\" target=\"_blank\" rel=\"noopener\">ePort\u00e1lu \u010cSSZ<\/a>.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-large wp-image-12866\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/12\/porta-pro-osvc-1024x653.png\" alt=\"\" width=\"1024\" height=\"653\" srcset=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/12\/porta-pro-osvc-1024x653.png 1024w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/12\/porta-pro-osvc-300x191.png 300w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/12\/porta-pro-osvc-150x96.png 150w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/12\/porta-pro-osvc-768x490.png 768w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/12\/porta-pro-osvc-220x140.png 220w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/12\/porta-pro-osvc.png 1302w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/p>\n<p>Po p\u0159ihl\u00e1\u0161en\u00ed na ePort\u00e1l klikn\u011bte v menu na Online slu\u017eby a pak na Pro OSV\u010c.<\/p>\n<p>D\u00e1l klikn\u011bte na Informace o zaplacen\u00fdch z\u00e1loh\u00e1ch na d\u016fchodov\u00e9 poji\u0161t\u011bn\u00ed OSV\u010c.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-large wp-image-12867\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/12\/portal-info-o-zaplacenych-zalohach-na-duchodove-pojisteni-osvc-1024x488.png\" alt=\"\" width=\"1024\" height=\"488\" srcset=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/12\/portal-info-o-zaplacenych-zalohach-na-duchodove-pojisteni-osvc-1024x488.png 1024w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/12\/portal-info-o-zaplacenych-zalohach-na-duchodove-pojisteni-osvc-300x143.png 300w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/12\/portal-info-o-zaplacenych-zalohach-na-duchodove-pojisteni-osvc-150x72.png 150w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/12\/portal-info-o-zaplacenych-zalohach-na-duchodove-pojisteni-osvc-768x366.png 768w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/12\/portal-info-o-zaplacenych-zalohach-na-duchodove-pojisteni-osvc-1536x733.png 1536w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/12\/portal-info-o-zaplacenych-zalohach-na-duchodove-pojisteni-osvc.png 1734w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/p>\n<p>Zobraz\u00ed se v\u00e1m p\u0159edpis z\u00e1loh pro dan\u00fd kalend\u00e1\u0159n\u00ed rok.<\/p>\n<p><strong>Pozn\u00e1mka k terminologii<\/strong>: Soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed pro OSV\u010c se skl\u00e1d\u00e1 ze 2 slo\u017eek: d\u016fchodov\u00e9ho poji\u0161t\u011bn\u00ed a p\u0159\u00edsp\u011bvku na st\u00e1tn\u00ed politiku zam\u011bstnanosti. V \u010dl\u00e1nku pou\u017e\u00edv\u00e1me zast\u0159e\u0161uj\u00edc\u00ed pojem soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed, na ePort\u00e1lu se setk\u00e1te s pojmem d\u016fchodov\u00e9 poji\u0161t\u011bn\u00ed.<\/p>\n<p>P\u0159\u00edklad:<\/p>\n<ul>\n<li aria-level=\"1\">Oliver podnikal jako hlavn\u00ed OSV\u010c. <strong>V \u00fanoru 2025 se nechal zam\u011bstnat<\/strong>. Ponechal si pouze n\u011bkolik klient\u016f a podnik\u00e1 jako vedlej\u0161\u00ed OSV\u010c.<\/li>\n<li aria-level=\"1\">Na ja\u0159e 2026 pod\u00e1 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed a p\u0159ehledy na zdravotn\u00ed poji\u0161\u0165ovnu a spr\u00e1vu soci\u00e1ln\u00edho zabezpe\u010den\u00ed. Na z\u00e1klad\u011b jeho podnikatelsk\u00fdch p\u0159\u00edjm\u016f za rok 2025 mu \u010cSSZ vym\u011b\u0159\u00ed novou v\u00fd\u0161i z\u00e1loh. V Oliverov\u011b p\u0159\u00edpad\u011b je o n\u011bco vy\u0161\u0161\u00ed ne\u017e minim\u00e1ln\u00ed z\u00e1loha a <strong>\u010din\u00ed 3 010 K\u010d<\/strong>.<\/li>\n<li aria-level=\"1\">Od okam\u017eiku vym\u011b\u0159en\u00ed nov\u00fdch z\u00e1loh, tedy cca<strong> od kv\u011btna 2026, a\u017e do okam\u017eiku vym\u011b\u0159en\u00ed dal\u0161\u00edch z\u00e1loh na ja\u0159e 2027 <\/strong>Oliver plat\u00ed novou v\u00fd\u0161i z\u00e1loh, a\u010dkoliv za n\u011bj soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed odv\u00e1d\u00ed i zam\u011bstnavatel.<\/li>\n<li aria-level=\"1\">Na ja\u0159e 2027 pod\u00e1 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed a p\u0159ehledy na zdravotn\u00ed poji\u0161\u0165ovnu a spr\u00e1vu soci\u00e1ln\u00edho zabezpe\u010den\u00ed. V p\u0159ehledu mu tentokr\u00e1t <strong>vyjde velk\u00fd p\u0159eplatek<\/strong> na soci\u00e1ln\u00edm poji\u0161t\u011bn\u00ed za rok 2026 a Oliver po\u017e\u00e1d\u00e1 o jeho vr\u00e1cen\u00ed.<\/li>\n<li aria-level=\"1\">\u010cSSZ mu vystav\u00ed <strong>nov\u00fd p\u0159edpis z\u00e1loh<\/strong>, kter\u00fd u\u017e tentokr\u00e1t odpov\u00edd\u00e1 jeho p\u0159\u00edjm\u016fm jako vedlej\u0161\u00ed OSV\u010c.<\/li>\n<\/ul>\n<p>Pokud by Oliver po p\u0159echodu na vedlej\u0161\u00ed OSV\u010c z\u00e1lohy na soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed neplatil, na\u010d\u00edtala by se mu pokuta z prodlen\u00ed za ka\u017ed\u00fd den. Kdyby to v pr\u016fb\u011bhu roku 2026 z ePort\u00e1lu \u010cSSZ zjistil, m\u016f\u017ee dlu\u017en\u00e9 z\u00e1lohy doplatit, <strong>aby se mu nezvy\u0161ovalo pen\u00e1le<\/strong>. \u010c\u00e1sku lze doplatit jednor\u00e1zov\u011b, nebo i po \u010d\u00e1stech.<\/p>\n<p><strong>Prvn\u00ed rok, kter\u00fd jste cel\u00fd vedlej\u0161\u00ed OSV\u010c<\/strong><\/p>\n<p>Nov\u00fd p\u0159edpis z\u00e1loh se odv\u00edj\u00ed od va\u0161ich podnikatelsk\u00fdch p\u0159\u00edjm\u016f. Ale zat\u00edmco alespo\u0148 n\u00edzk\u00e9 zdravotn\u00ed poji\u0161t\u011bn\u00ed plat\u00edte v\u017edy, <strong>soci\u00e1ln\u00ed v n\u011bkter\u00fdch p\u0159\u00edpadech platit nemus\u00edte<\/strong>.<\/p>\n<p><strong>Kl\u00ed\u010dov\u00e1 je rozhodn\u00e1 \u010d\u00e1stka<\/strong>. Pro rok 2025 je 111 736 K\u010d. Ozna\u010duje v\u00e1\u0161 zisk, nikoliv v\u00e1\u0161 podnikatelsk\u00fd p\u0159\u00edjem (tj. obrat). Jestli\u017ee jste na vedlej\u0161\u00ed \u010dinnost p\u0159e\u0161li a\u017e v pr\u016fb\u011bhu roku, \u010d\u00e1stka se kr\u00e1t\u00ed.<\/p>\n<p>P\u0159\u00edklad:<\/p>\n<p>111 736 K\u010d \/ 12 = 9 311 K\u010d za jeden m\u011bs\u00edc<\/p>\n<p>Na vedlej\u0161\u00ed \u010dinnost jste p\u0159e\u0161li 22. srpna 2025. Celkem tedy do konce roku podnik\u00e1te p\u011bt m\u011bs\u00edc\u016f (po\u010d\u00edt\u00e1 se i srpen).<\/p>\n<p>5 \u00d7 9 793 K\u010d = 46 555 K\u010d \u2013 tato rozhodn\u00e1 \u010d\u00e1stka se v\u00e1s t\u00fdk\u00e1<\/p>\n<p>Ve formul\u00e1\u0159i soci\u00e1ln\u00ed spr\u00e1vy uvedete d\u00edl\u010d\u00ed z\u00e1klad dan\u011b z podnik\u00e1n\u00ed. Pokud je <strong>ni\u017e\u0161\u00ed ne\u017e 111 736 K\u010d<\/strong>, vyjde v\u00e1m, \u017ee va\u0161e odvody na soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed z podnikatelsk\u00e9 \u010dinnosti jsou za rok 2025 0 K\u010d.<\/p>\n<p>Jestli\u017ee je ale v\u00e1\u0161 zisk vy\u0161\u0161\u00ed, soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed plat\u00edte. <a href=\"https:\/\/eportal.cssz.cz\/web\/portal\/tiskopisy-pro-osvc\/-\/categories\/38336?p_r_p_categoryId=38336\" target=\"_blank\" rel=\"noopener\">Interaktivn\u00ed formul\u00e1\u0159<\/a> P\u0159ehled o p\u0159\u00edjmech a v\u00fddaj\u00edch OSV\u010c v\u00e1m zobraz\u00ed p\u0159\u00edslu\u0161nou \u010d\u00e1stku. Tu jednor\u00e1zov\u011b doplat\u00edte po pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed.<\/p>\n<p>Pokud rozhodnou hranici p\u0159es\u00e1hnete, jako vedlej\u0161\u00ed OSV\u010c za\u010dnete platit m\u011bs\u00ed\u010dn\u00ed z\u00e1lohy ve v\u00fd\u0161i, ve kter\u00e9 v\u00e1m vy\u0161ly v p\u0159ehledu. Minim\u00e1ln\u00ed <strong>m\u011bs\u00ed\u010dn\u00ed z\u00e1loha pro vedlej\u0161\u00ed OSV\u010c je 1 574 K\u010d<\/strong> pro rok 2026.<\/p>\n\n    <div class=\"promoboxs3\">\n      <div class=\"promoboxs3__content\">\n        <div class=\"promoboxs3__content-label\">\n          Tip redakce\n        <\/div>\n        <div class=\"promoboxs3__content-heading\">\n          Vyzkou\u0161ejte si zdarma \u00fa\u010detn\u00ed program Money&nbsp;S3\n        <\/div>\n        <div class=\"promoboxs3__content-text\">\n          S&nbsp;n\u00edm m\u016f\u017eete snadno <strong>v\u00e9st \u00fa\u010detnictv\u00ed, da\u0148ovou evidenci, vystavovat faktury a&nbsp;evidovat sklad<\/strong> pro kamenn\u00fd i&nbsp;online prodej.\n        <\/div>\n        <div class=\"promoboxs3__content-cta\">\n          <a href=\"\/cenik-s3\/vyzkouset-money-s3-start\/\" class=\"c-btn--large\">St\u00e1hnout zku\u0161ebn\u00ed verzi<\/a>\n        <\/div>\n      <\/div>\n      <div class=\"promoboxs3__illustration\">\n        <img decoding=\"async\" src=\"\/wp-content\/themes\/money-blog\/inc\/assets\/img\/promobox-s3.png\" alt=\"Money S3\">\n      <\/div>\n\t\t<\/div>\n  \n<h2>Dan\u011b<\/h2>\n<p>Jako vedlej\u0161\u00ed OSV\u010c m\u00e1te povinnost podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed. V pr\u016fb\u011bhu ledna si od sv\u00e9ho zam\u011bstnavatele vy\u017e\u00e1dejte <a href=\"https:\/\/money.cz\/novinky-a-tipy\/slovnik\/potvrzeni-o-zdanitelnych-prijmech\/\">potvrzen\u00ed o p\u0159\u00edjmech za zam\u011bstn\u00e1n\u00ed<\/a> (ofici\u00e1ln\u011b Potvrzen\u00ed o zdaniteln\u00fdch p\u0159\u00edjmech ze z\u00e1visl\u00e9 \u010dinnosti). Do p\u0159izn\u00e1n\u00ed toti\u017e uv\u00e1d\u00edte, jak p\u0159\u00edjmy ze zam\u011bstn\u00e1n\u00ed (\u0159\u00e1dek 36), tak p\u0159\u00edjmy z podnik\u00e1n\u00ed (\u0159\u00e1dek 37).<\/p>\n<p>Plat\u00edte <strong>15 % da\u0148 z p\u0159\u00edjm\u016f<\/strong>. V tomto p\u0159\u00edpad\u011b Julie z podnikatelsk\u00e9 \u010dinnosti zaplat\u00ed da\u0148 5 748 K\u010d.<\/p>\n<h3>\u00da\u010detnictv\u00ed \u2013 jak vyu\u017eijete \u00fa\u010detn\u00ed program<\/h3>\n<p>Pokud jste jako hlavn\u00ed OSV\u010c vyu\u017e\u00edvali <a href=\"https:\/\/money.cz\/\">\u00fa\u010detn\u00ed syst\u00e9m<\/a>, m\u016f\u017eete ho d\u00e1l pou\u017e\u00edvat i jako vedlej\u0161\u00ed OSV\u010c. Julie by ho nepot\u0159ebovala, ale ocen\u00ed ho v\u0161ichni, <strong>kdo maj\u00ed t\u0159eba sklad<\/strong> a pot\u0159ebuj\u00ed evidovat zbo\u017e\u00ed.<\/p>\n<p>V \u00fa\u010detn\u00edm programu tak\u00e9:<\/p>\n<ul>\n<li aria-level=\"1\">vystavujete faktury,<\/li>\n<li aria-level=\"1\">vedete da\u0148ovou evidenci \u010di \u00fa\u010detnictv\u00ed,<\/li>\n<li aria-level=\"1\">zpracov\u00e1v\u00e1te DPH,<\/li>\n<li aria-level=\"1\">chyst\u00e1te mzdy.<\/li>\n<\/ul>\n<p>Pokud zat\u00edm \u017e\u00e1dn\u00fd software nepou\u017e\u00edv\u00e1te, ale hodil by se v\u00e1m, za\u010dn\u011bte s <a href=\"https:\/\/money.cz\/cenik-s3\/vyzkouset-money-s3\/\">\u00fa\u010detn\u00edm syst\u00e9mem zdarma<\/a>. V Money S3 Start nap\u0159\u00edklad m\u016f\u017eete m\u00edt a\u017e 500 z\u00e1znam\u016f v pen\u011b\u017en\u00edm den\u00edku nebo 500 z\u00e1znam\u016f skladov\u00fdch pohyb\u016f. D\u00edky tomu m\u016f\u017eete \u00fa\u010detn\u00ed program <strong>pou\u017e\u00edvat n\u011bkolik m\u011bs\u00edc\u016f zdarma<\/strong>, ne\u017e tyto limity vy\u010derp\u00e1te.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>D\u016fvody p\u0159echodu z hlavn\u00ed podnikatelsk\u00e9 \u010dinnosti na vedlej\u0161\u00ed Nej\u010dast\u011bji to jsou n\u00e1sleduj\u00edc\u00ed d\u016fvody: 1. Nastoup\u00edte do zam\u011bstn\u00e1n\u00ed D\u016fvody, pro\u010d se freelance\u0159i vrac\u00ed do zam\u011bstn\u00e1n\u00ed jsou &#8230;<\/p>\n","protected":false},"author":2,"featured_media":12864,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[5,25],"tags":[52],"class_list":["post-12863","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-podnikani","category-rozvoj-podnikani","tag-osoba-samostatne-vydelecne-cinna-osvc"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12863","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=12863"}],"version-history":[{"count":6,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12863\/revisions"}],"predecessor-version":[{"id":18754,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12863\/revisions\/18754"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/12864"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=12863"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=12863"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=12863"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}