{"id":13167,"date":"2023-12-28T07:00:00","date_gmt":"2023-12-28T06:00:00","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=13167"},"modified":"2025-03-18T11:16:17","modified_gmt":"2025-03-18T10:16:17","slug":"podnikani-pri-materske-co-si-jako-osvc-pohlidat","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/podnikani\/podnikani-pri-materske-co-si-jako-osvc-pohlidat\/","title":{"rendered":"Podnik\u00e1n\u00ed p\u0159i mate\u0159sk\u00e9: co si jako OSV\u010c pohl\u00eddat"},"content":{"rendered":"<p>Informace v tomto \u010dl\u00e1nku vyu\u017eij\u00ed <strong>oba rodi\u010de<\/strong> \u2013 p\u0159\u00edsp\u011bvky v\u017edy pob\u00edr\u00e1 ten z nich, kter\u00fd se o d\u00edt\u011b star\u00e1 (tj. nechod\u00ed do pr\u00e1ce). Mu\u017e m\u016f\u017ee \u010derpat pen\u011b\u017eitou pomoc v mate\u0159stv\u00ed m\u00edsto \u017eeny nejd\u0159\u00edve po skon\u010den\u00ed jej\u00edho \u0161estined\u011bl\u00ed. Mate\u0159skou n\u00e1sledn\u011b pob\u00edr\u00e1 21 t\u00fddn\u016f.<\/p>\n<h2>V\u00fdhody a nev\u00fdhody podnik\u00e1n\u00ed na mate\u0159sk\u00e9<\/h2>\n<p><strong>V\u00fdhody<\/strong>:<\/p>\n<ul>\n<li aria-level=\"1\">Nep\u0159eru\u0161\u00edte sv\u016fj byznys a <strong>udr\u017e\u00edte si klienty<\/strong>.<\/li>\n<li aria-level=\"1\">M\u00e1te dodate\u010dn\u00fd p\u0159\u00edjem z podnik\u00e1n\u00ed \u010di si dorovn\u00e1te n\u00edzkou mate\u0159skou.<\/li>\n<li aria-level=\"1\">Nevypadnete z oboru.<\/li>\n<\/ul>\n<p><strong>Nev\u00fdhody<\/strong>:<\/p>\n<ul>\n<li aria-level=\"1\">Jako hlavn\u00ed OSV\u010c si mus\u00edte najmout n\u011bkoho, kdo bude pr\u00e1ci vykon\u00e1vat za v\u00e1s. To s sebou nese relativn\u011b <strong>vysok\u00e9 finan\u010dn\u00ed n\u00e1klady<\/strong>.<\/li>\n<li aria-level=\"1\">Zam\u011bstnance mus\u00edte \u0159\u00eddit a dohl\u00ed\u017eet na jeho pr\u00e1ci, co\u017e m\u016f\u017ee b\u00fdt \u010dasov\u011b n\u00e1ro\u010dn\u00e9 a stresuj\u00edc\u00ed.<\/li>\n<\/ul>\n<h3>Kolik dostanete mate\u0159skou a rodi\u010dovskou jako OSV\u010c \u2013 v\u00fdpo\u010det<\/h3>\n<p>V\u00fd\u0161e pen\u011b\u017eit\u00e9 pomoci v mate\u0159stv\u00ed (tzv. mate\u0159sk\u00e1) se odv\u00edj\u00ed od va\u0161ich plateb na nemocensk\u00e9 poji\u0161t\u011bn\u00ed. Jako <a href=\"https:\/\/money.cz\/novinky-a-tipy\/podnikani\/osvc-hlavni-a-vedlejsi-v-cem-jsou-rozdily-a-jak-poznate-kam-patrite-vy\/\">OSV\u010c<\/a> si toto poji\u0161t\u011bn\u00ed <strong>plat\u00edte dobrovoln\u011b<\/strong>.<\/p>\n<p>Jestli\u017ee jste si p\u0159ed narozen\u00edm potomka nemocensk\u00e9 poji\u0161t\u011bn\u00ed neplatili, <strong>na mate\u0159skou nem\u00e1te n\u00e1rok<\/strong>. V takov\u00e9m p\u0159\u00edpad\u011b za\u010dnete rovnou pob\u00edrat rodi\u010dovsk\u00fd p\u0159\u00edsp\u011bvek.<\/p>\n<p>Abyste mate\u0159skou dostali, mus\u00edte <strong>splnit n\u00e1sleduj\u00edc\u00ed podm\u00ednky<\/strong>:<\/p>\n<ul>\n<li aria-level=\"1\">Nemocensk\u00e9 poji\u0161t\u011bn\u00ed m\u00e1te zaplacen\u00e9 za <strong>270 kalend\u00e1\u0159n\u00edch dn\u00ed<\/strong> (tzn. 9 m\u011bs\u00edc\u016f) v posledn\u00edch dvou letech. Je jedno, zda jste nemocensk\u00e9 poji\u0161t\u011bn\u00ed platili p\u0159eru\u0161ovan\u011b nebo v nep\u0159etr\u017eit\u00e9m \u010dasov\u00e9m \u00faseku, d\u016fle\u017eit\u00fd je celkov\u00fd po\u010det dn\u00ed, kter\u00fd mus\u00ed b\u00fdt minim\u00e1ln\u011b 270.<\/li>\n<li aria-level=\"1\">Z\u00e1rove\u0148 m\u00e1te nemocensk\u00e9 poji\u0161t\u011bn\u00ed zaplacen\u00e9 za alespo\u0148 180 dn\u00ed (6 m\u011bs\u00edc\u016f) v obdob\u00ed jednoho roku p\u0159ede dnem n\u00e1stupu na mate\u0159skou.<\/li>\n<li aria-level=\"1\">Nemocensk\u00e9 poji\u0161t\u011bn\u00ed si nem\u016f\u017eete doplatit zp\u011btn\u011b \u2013 pokud pl\u00e1nujete ot\u011bhotn\u011bt, vyplat\u00ed se za\u010d\u00edt si platit nemocensk\u00e9 poji\u0161t\u011bn\u00ed nejpozd\u011bji rok p\u0159ed zam\u00fd\u0161len\u00fdm term\u00ednem porodu, abyste nasb\u00edrali dostate\u010dn\u00fd po\u010det dn\u016f poji\u0161t\u011bn\u00ed.<\/li>\n<li aria-level=\"1\">Poji\u0161t\u011bn\u00ed mus\u00edte<strong> platit v\u017edy v\u010das<\/strong> (nejpozd\u011bji do posledn\u00edho dne v dan\u00e9m kalend\u00e1\u0159n\u00edm m\u011bs\u00edci, p\u0159\u00edpadn\u011b dodate\u010dn\u011b b\u011bhem n\u00e1sleduj\u00edc\u00edho m\u011bs\u00edce). Pokud placen\u00ed p\u0159eru\u0161\u00edte, pojistn\u00e9 v\u00e1m zanikne.<\/li>\n<li aria-level=\"1\">Myslete na to, \u017ee p\u0159i mate\u0159sk\u00e9 <strong>nesm\u00edte vy osobn\u011b vykon\u00e1vat<\/strong> samostatnou v\u00fdd\u011ble\u010dnou \u010dinnost. Pokud byste tuto \u010dinnost osobn\u011b vykon\u00e1vat za\u010dala, ztrat\u00edte n\u00e1rok na pen\u011b\u017eit\u00fd p\u0159\u00edsp\u011bvek v mate\u0159stv\u00ed. Tuto skute\u010dnost m\u00e1te povinnost nahl\u00e1sit spr\u00e1v\u011b soci\u00e1ln\u00edho zabezpe\u010den\u00ed.<\/li>\n<\/ul>\n<p>V\u00fd\u0161e va\u0161\u00ed mate\u0159sk\u00e9 je <strong>70 % z redukovan\u00e9ho denn\u00edho <\/strong><a href=\"https:\/\/money.cz\/novinky-a-tipy\/slovnik\/vymerovaci-zaklad\/\">vym\u011b\u0159ovac\u00edho z\u00e1kladu<\/a> pro nemocensk\u00e9 poji\u0161t\u011bn\u00ed.<\/p>\n<h3>V\u00fd\u0161e mate\u0159sk\u00e9 pro OSV\u010c<\/h3>\n<p>P\u0159\u00edklady:<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td>M\u011bs\u00ed\u010dn\u00ed platba nemocensk\u00e9ho poji\u0161t\u011bn\u00ed<\/td>\n<td>M\u011bs\u00ed\u010dn\u00ed v\u00fd\u0161e mate\u0159sk\u00e9 (30 dn\u00ed v m\u011bs\u00edci)<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>168 K\u010d (minim\u00e1ln\u00ed v\u00fd\u0161e)<\/td>\n<td>5 550 K\u010d<\/td>\n<\/tr>\n<tr>\n<td>200 K\u010d<\/td>\n<td>6 600 K\u010d<\/td>\n<\/tr>\n<tr>\n<td>250 K\u010d<\/td>\n<td>8 250 K\u010d<\/td>\n<\/tr>\n<tr>\n<td>300 K\u010d<\/td>\n<td>9 870 K\u010d<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Mate\u0159skou <strong>pob\u00edr\u00e1te 28 t\u00fddn\u016f<\/strong> (7 m\u011bs\u00edc\u016f) a nastupujete na ni 8\u20136 t\u00fddn\u016f p\u0159ed o\u010dek\u00e1van\u00fdm datem porodu. Pokud se v\u00e1m narod\u00ed v\u00edc d\u011bt\u00ed, pob\u00edr\u00e1n\u00ed mate\u0159sk\u00e9 se prodlu\u017euje na 37 t\u00fddn\u016f (cca 9 m\u011bs\u00edc\u016f).<\/p>\n<p>V\u00fd\u0161i mate\u0159sk\u00e9 si m\u016f\u017eete spo\u010d\u00edtat v <a href=\"https:\/\/www.mpsv.cz\/kalkulacka-pro-vypocet-davek-v-roce-2025\" target=\"_blank\" rel=\"noopener\">excelov\u00e9 kalkula\u010dce \u010cSSZ<\/a>.<\/p>\n<figure id=\"attachment_13175\" aria-describedby=\"caption-attachment-13175\" style=\"width: 1024px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-large wp-image-13175\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/12\/navod-pro-podnikatele-na-materske-a-rodicovske-1024x652.png\" alt=\"Hlavn\u00ed OSV\u010c nem\u016f\u017ee na mate\u0159sk\u00e9 vykon\u00e1vat podnikatelskou \u010dinnost osobn\u011b \u2013 ale m\u016f\u017ee si na to n\u011bkoho najmout.\" width=\"1024\" height=\"652\" srcset=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/12\/navod-pro-podnikatele-na-materske-a-rodicovske-1024x652.png 1024w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/12\/navod-pro-podnikatele-na-materske-a-rodicovske-300x191.png 300w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/12\/navod-pro-podnikatele-na-materske-a-rodicovske-150x95.png 150w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/12\/navod-pro-podnikatele-na-materske-a-rodicovske-768x489.png 768w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/12\/navod-pro-podnikatele-na-materske-a-rodicovske-220x140.png 220w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/12\/navod-pro-podnikatele-na-materske-a-rodicovske.png 1032w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption id=\"caption-attachment-13175\" class=\"wp-caption-text\">Hlavn\u00ed OSV\u010c nem\u016f\u017ee na mate\u0159sk\u00e9 vykon\u00e1vat podnikatelskou \u010dinnost osobn\u011b \u2013 ale m\u016f\u017ee si na to n\u011bkoho najmout.<\/figcaption><\/figure>\n<h2>Nemocensk\u00e9 poji\u0161t\u011bn\u00ed pro \u00fa\u010dely mate\u0159sk\u00e9<\/h2>\n<p>V\u00fd\u0161e odveden\u00fdch plateb na <a href=\"https:\/\/money.cz\/novinky-a-tipy\/podnikani\/velky-prehled-dobrovolne-nemocenske-pojisteni-osvc-v-roce-2022\/\">dobrovoln\u00e9 nemocensk\u00e9 poji\u0161t\u011bn\u00ed<\/a> m\u00e1 p\u0159\u00edm\u00fd vliv na v\u00fd\u0161i va\u0161\u00ed mate\u0159sk\u00e9.<\/p>\n<p>Kdy\u017e se OSV\u010c rozhodne platit nemocensk\u00e9 poji\u0161t\u011bn\u00ed, odv\u00e1d\u00ed na n\u011bj <strong>2,1 % ze sv\u00e9ho m\u011bs\u00ed\u010dn\u00edho vym\u011b\u0159ovac\u00edho z\u00e1kladu<\/strong>. Ten spo\u010d\u00edt\u00e1te tak, \u017ee sv\u016fj zisk (p\u0159\u00edjmy \u2212 v\u00fddaje) uveden\u00fd v posledn\u00edm da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed pod\u011bl\u00edte dv\u011bma. \u010c\u00edslo, kter\u00e9 z\u00edsk\u00e1te, vyd\u011bl\u00edte 12.<\/p>\n<p><strong>P\u0159\u00edklad<\/strong>:<\/p>\n<p>Lucie m\u011bla v podnik\u00e1n\u00ed zisk 100 tis\u00edc K\u010d za rok.<\/p>\n<p>100 000 : 2 = 50 000<\/p>\n<p>50 000 : 12 = 4 167 K\u010d (m\u011bs\u00ed\u010dn\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad)<\/p>\n<p>Z\u00e1konem stanoven\u00fd minim\u00e1ln\u00ed m\u011bs\u00ed\u010dn\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad je 8 000 K\u010d (pro rok 2023). Pokud v\u00e1m v\u00e1\u0161 m\u011bs\u00ed\u010dn\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad <strong>vyjde ni\u017e\u0161\u00ed<\/strong>, odvody na nemocensk\u00e9 poji\u0161t\u011bn\u00ed se nepo\u010d\u00edtaj\u00ed z n\u011bj, ale z minim\u00e1ln\u00edho m\u011bs\u00ed\u010dn\u00edho vym\u011b\u0159ovac\u00edho z\u00e1kladu. P\u0159esn\u011b to je p\u0159\u00edpad Lucie, kter\u00e1 tedy pracuje s minim\u00e1ln\u00edm vym\u011b\u0159ovac\u00edm z\u00e1kladem.<\/p>\n<p>2,1 % z 8 000 = 168 K\u010d m\u011bs\u00ed\u010dn\u011b<\/p>\n<p>Lucie tedy odv\u00e1d\u00ed nejni\u017e\u0161\u00ed mo\u017en\u00e9 nemocensk\u00e9 poji\u0161t\u011bn\u00ed. Jej\u00ed m\u011bs\u00ed\u010dn\u00ed mate\u0159sk\u00e1 bude 5 550 K\u010d.<\/p>\n<h3>Zv\u00fd\u0161en\u00ed nemocensk\u00e9ho poji\u0161t\u011bn\u00ed<\/h3>\n<p>Pokud by Lucie cht\u011bla dost\u00e1vat vy\u0161\u0161\u00ed mate\u0159skou, m\u016f\u017ee si <strong>nav\u00fd\u0161it vym\u011b\u0159ovac\u00ed z\u00e1klad <\/strong>pro nemocensk\u00e9 poji\u0161t\u011bn\u00ed.<\/p>\n<p>Dejte si ale pozor na to, \u017ee vym\u011b\u0159ovac\u00ed z\u00e1klad pro nemocensk\u00e9 poji\u0161t\u011bn\u00ed nesm\u00ed b\u00fdt vy\u0161\u0161\u00ed ne\u017e v\u00e1\u0161 vym\u011b\u0159ovac\u00ed z\u00e1klad pro soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed. Pokud by k tomu do\u0161lo, nav\u00fd\u0161il by se v\u00e1m i vym\u011b\u0159ovac\u00ed z\u00e1klad pro soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed a t\u00edm p\u00e1dem by se v\u00e1m <strong>zv\u00fd\u0161ily z\u00e1lohy na soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed<\/strong>.<\/p>\n<p>Z tohoto d\u016fvodu si obvykle OSV\u010c vym\u011b\u0159ovac\u00ed z\u00e1klad nemocensk\u00e9ho poji\u0161t\u011bn\u00ed <strong>navy\u0161uj\u00ed pouze do v\u00fd\u0161e vym\u011b\u0159ovac\u00edho z\u00e1kladu pro soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed<\/strong>.<\/p>\n<h3>Maxim\u00e1ln\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad<\/h3>\n<p>Existuje i maxim\u00e1ln\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad nemocensk\u00e9ho poji\u0161t\u011bn\u00ed. Spo\u010d\u00edt\u00e1te si ho v excelov\u00e9 <strong>kalkula\u010dce<\/strong> \u010cSSZ pro rok 2023. Otev\u0159ete si str\u00e1nku <a href=\"https:\/\/www.cssz.cz\/web\/cz\/vyse-a-vypocet-davek\" target=\"_blank\" rel=\"noopener\">V\u00fd\u0161e a v\u00fdpo\u010det d\u00e1vek<\/a>, pod tabulkou klikn\u011bte na odkaz <em>Kalkula\u010dka pro v\u00fdpo\u010det platby NP, pr\u016fm\u011bru z ur\u010den\u00e9ho (ro\u010dn\u00edho) vym\u011b\u0159ovac\u00edho z\u00e1kladu a m\u011bs\u00ed\u010dn\u00edho z\u00e1kladu NP OSV\u010c<\/em>. Maxim\u00e1ln\u00ed m\u011bs\u00ed\u010dn\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad si spo\u010d\u00edt\u00e1te v prvn\u00ed tabulce.<\/p>\n<p>Pokud jste v <a href=\"https:\/\/money.cz\/novinky-a-tipy\/podnikani\/pausalni-dan-2021-jak-se-pocita-a-komu-se-vyplati\/\">re\u017eimu pau\u0161\u00e1ln\u00ed dan\u011b<\/a>, v\u00e1\u0161 maxim\u00e1ln\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad odpov\u00edd\u00e1 m\u011bs\u00ed\u010dn\u00edmu vym\u011b\u0159ovac\u00edmu z\u00e1kladu pro dan\u00e9 p\u00e1smo.<\/p>\n<p><strong>Maxim\u00e1ln\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad pro poplatn\u00edky v re\u017eimu pau\u0161\u00e1ln\u00ed dan\u011b, 2023<\/strong><\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td>P\u00e1smo<\/td>\n<td>maxim\u00e1ln\u00ed m\u011bs\u00ed\u010dn\u00ed z\u00e1klad<\/td>\n<td>maxim\u00e1ln\u00ed m\u011bs\u00ed\u010dn\u00ed platba nemocensk\u00e9ho<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>prvn\u00ed<\/td>\n<td>11 594 K\u010d<\/td>\n<td>244 K\u010d<\/td>\n<\/tr>\n<tr>\n<td>druh\u00e9<\/td>\n<td>25 500 K\u010d<\/td>\n<td>536 K\u010d<\/td>\n<\/tr>\n<tr>\n<td>t\u0159et\u00ed<\/td>\n<td>39 000 K\u010d<\/td>\n<td>819 K\u010d<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Jak u\u017e jsme nazna\u010dili v\u00fd\u0161e, pro OSV\u010c zpravidla nen\u00ed vyu\u017eit\u00ed maxim\u00e1ln\u00edho vym\u011b\u0159ovac\u00edho z\u00e1kladu v\u00fdhodn\u00e9, proto\u017ee se t\u00edm v\u00fdrazn\u011b zv\u00fd\u0161\u00ed i soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed.<\/p>\n<h3>Nedostate\u010dn\u00fd po\u010det dn\u016f nemocensk\u00e9ho poji\u0161t\u011bn\u00ed<\/h3>\n<p>Co d\u011blat, kdy\u017e si nemocensk\u00e9 poji\u0161t\u011bn\u00ed neplat\u00edte a a\u017e <strong>p\u0159ili\u0161 pozd\u011b zjist\u00edte<\/strong>, \u017ee byste kv\u016fli mate\u0159sk\u00e9 m\u011bli? V takov\u00e9m p\u0159\u00edpad\u011b u\u017e nestihnete nasb\u00edrat pot\u0159ebn\u00fd po\u010det dn\u00ed poji\u0161t\u011bn\u00ed.<\/p>\n<p>Pokud se do t\u00e9to situace dostanete, pla\u0165te si nemocensk\u00e9 poji\u0161t\u011bn\u00ed <strong>alespo\u0148 3 m\u011bs\u00edce<\/strong> p\u0159ed n\u00e1stupem na mate\u0159skou. Na pen\u011b\u017eitou pomoc v mate\u0159stv\u00ed sice nebudete m\u00edt n\u00e1rok, ale budete moci pob\u00edrat <a href=\"https:\/\/money.cz\/novinky-a-tipy\/podnikani\/velky-prehled-dobrovolne-nemocenske-pojisteni-osvc-v-roce-2022\/\">nemocenskou<\/a> po dobu 6 t\u00fddn\u016f p\u0159ed narozen\u00edm d\u00edt\u011bte a po dobu 6 t\u00fddn\u016f po narozen\u00ed d\u00edt\u011bte.<\/p>\n<h2>Soci\u00e1ln\u00ed a zdravotn\u00ed poji\u0161t\u011bn\u00ed<\/h2>\n<p>OSV\u010c b\u011bhem \u010derp\u00e1n\u00ed mate\u0159sk\u00e9 <strong>neplat\u00ed <\/strong>soci\u00e1ln\u00ed a zdravotn\u00ed poji\u0161t\u011bn\u00ed.<\/p>\n<h2>Dan\u011b a \u00fa\u010detnictv\u00ed \u2013 co si pohl\u00eddat<\/h2>\n<p>Co se t\u00fdk\u00e1 <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/zvladnete-vcas-danove-priznani\/\">da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed<\/a>, pen\u011b\u017eitou pomoc v mate\u0159stv\u00ed v n\u011bm jako p\u0159\u00edjem neuv\u00e1d\u00edte. Mate\u0159sk\u00e1 je toti\u017e do v\u00fd\u0161e 36n\u00e1sobku minim\u00e1ln\u00ed mzdy <strong>osvobozena od dan\u011b z p\u0159\u00edjmu<\/strong>. Do da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed uvedete pouze p\u0159\u00edjmy z podnik\u00e1n\u00ed a p\u0159\u00edpadn\u00e9 dal\u0161\u00ed p\u0159\u00edjmy (nap\u0159. z pron\u00e1jmu).<\/p>\n<p>Da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed nemus\u00edte pod\u00e1vat, pokud va\u0161e ro\u010dn\u00ed p\u0159\u00edjmy nep\u0159es\u00e1hly stanovenou hranici. Pro rok 2023 je to <strong>50 000 K\u010d<\/strong> (a mate\u0159sk\u00e1 se do t\u00e9to \u010d\u00e1stky nepo\u010d\u00edt\u00e1, jak jsme si pr\u00e1v\u011b vysv\u011btlili).<\/p>\n<p>Jestli\u017ee jste p\u0159ed n\u00e1stupem na mate\u0159skou byli <strong>v re\u017eimu pau\u0161\u00e1ln\u00ed dan\u011b<\/strong>, v jej\u00edm placen\u00ed pokra\u010dujete i b\u011bhem pob\u00edr\u00e1n\u00ed mate\u0159sk\u00e9. Pokud byste s placen\u00edm cht\u011bli p\u0159estat, je pot\u0159eba p\u0159eru\u0161it \u017eivnost. V re\u017eimu pau\u0161\u00e1ln\u00ed dan\u011b nepod\u00e1v\u00e1te da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed.<\/p>\n<p>Co se t\u00fdk\u00e1 <strong>\u00fa\u010detnictv\u00ed<\/strong>, neplat\u00ed pro v\u00e1s b\u011bhem mate\u0159sk\u00e9 dovolen\u00e9 \u017e\u00e1dn\u00e1 speci\u00e1ln\u00ed pravidla.<\/p>\n<h2>Jak v\u00e1m pom\u016f\u017ee \u00fa\u010detn\u00ed software Money S3<\/h2>\n<p>Pokud nechcete sv\u00e9 podnik\u00e1n\u00ed p\u0159eru\u0161it, \u010dinnost za v\u00e1s mohou vykon\u00e1vat va\u0161i spolupracovn\u00edci. Aby v\u0161echno klapalo, pot\u0159ebujete <strong>si p\u0159edem nastavit procesy<\/strong>, aby v\u0161e fungovalo i b\u011bhem va\u0161\u00ed nep\u0159\u00edtomnosti, respektive zejm\u00e9na v dob\u011b, kdy budete nedostupn\u00ed (obdob\u00ed porodu a \u0161estined\u011bl\u00ed) nebo pln\u011b vyt\u00ed\u017een\u00ed p\u00e9\u010d\u00ed o miminko.<\/p>\n<p>Velmi u\u017eite\u010dn\u00fdm pomocn\u00edkem je <a href=\"https:\/\/money.cz\/\">\u00fa\u010detn\u00ed program<\/a>. Slou\u017e\u00ed jako softwarov\u00e9 j\u00e1dro firmy, ve kter\u00e9m m\u00e1te <strong>v\u0161echny d\u016fle\u017eit\u00e9 agendy<\/strong>. Data d\u00edky tomu nejsou ve slo\u017ece ve va\u0161em po\u010d\u00edta\u010di nebo va\u0161\u00ed hlav\u011b, kde se k nim kolegov\u00e9 nedostanou, ale v \u00fa\u010detn\u00edm programu.<\/p>\n<p>Koleg\u016fm <strong>nastav\u00edte r\u016fzn\u00e1 opr\u00e1vn\u011bn\u00ed<\/strong>, aby se dostali jen k t\u011bm \u010d\u00e1stem programu, se kter\u00fdmi pot\u0159ebuj\u00ed pracovat.<\/p>\n<p>V \u00fa\u010detn\u00edm programu va\u0161i kolegov\u00e9 m\u016f\u017eou:<\/p>\n<ul>\n<li aria-level=\"1\"><strong>vystavovat faktury<\/strong>,<\/li>\n<li aria-level=\"1\">v\u00e9st \u00fa\u010detnictv\u00ed, nebo da\u0148ovou evidenci,<\/li>\n<li aria-level=\"1\">zad\u00e1vat p\u0159\u00edkazy k \u00fahrad\u011b,<\/li>\n<li aria-level=\"1\">evidovat majetek,<\/li>\n<li aria-level=\"1\"><strong>v\u00e9st knihu j\u00edzd<\/strong>,<\/li>\n<li aria-level=\"1\">zpracov\u00e1vat mzdy,<\/li>\n<li aria-level=\"1\"><strong>evidovat skladov\u00e9 hospod\u00e1\u0159stv\u00ed<\/strong>,<\/li>\n<li aria-level=\"1\">evidovat reklamace a servisn\u00ed zak\u00e1zky,<\/li>\n<li aria-level=\"1\">prov\u00e1d\u011bt \u00fa\u010detn\u00ed a skladov\u00e9 anal\u00fdzy.<\/li>\n<\/ul>\n<p>\u00da\u010detn\u00ed syst\u00e9m tak\u00e9<strong> propoj\u00edte s e-shopem <\/strong>a u\u017e nemus\u00edte informace p\u0159episovat. Nov\u00e9 zbo\u017e\u00ed jen vlo\u017e\u00edte do \u00fa\u010detn\u00edho programu, kter\u00fd se postar\u00e1 o props\u00e1n\u00ed na e-shop v\u010detn\u011b aktu\u00e1ln\u00ed skladov\u00e9 z\u00e1soby. Stejn\u011b tak objedn\u00e1vky z e-shopu automaticky \u201epadaj\u00ed\u201c do \u00fa\u010detn\u00edho programu, kde se vystavuj\u00ed faktury a rezervuje zbo\u017e\u00ed na skladu.<\/p>\n<p>Jestli\u017ee \u00fa\u010detn\u00ed program zat\u00edm nepou\u017e\u00edv\u00e1te, <strong>vyzkou\u0161ejte Money S3<\/strong>. Zpo\u010d\u00e1tku pou\u017e\u00edv\u00e1te <a href=\"https:\/\/money.cz\/cenik-s3\/vyzkouset-money-s3\/\">bezplatnou verzi Start<\/a>, na kter\u00e9 si otestujete, jestli v\u00e1m software vyhovuje. N\u00e1sledn\u011b m\u016f\u017eete i se v\u0161emi sv\u00fdmi daty p\u0159ej\u00edt na n\u011bkter\u00fd z <a href=\"https:\/\/money.cz\/cenik-s3\/\">placen\u00fdch komplet\u016f<\/a>.<\/p>\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\/13167\">\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\/13167\">\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>Jak za\u010d\u00edt podnikat na mate\u0159sk\u00e9<\/h2>\n<p>Pokud jste byli zam\u011bstnanci a na mate\u0159sk\u00e9 chcete za\u010d\u00edt podnikat, budete <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/navod-pro-osvc-na-vedlejsi-cinnost-jak-na-danove-priznani\/\">vedlej\u0161\u00edmi OSV\u010c<\/a>. Na rozd\u00edl od t\u011bch, kte\u0159\u00ed byli p\u0159ed mate\u0159skou hlavn\u00edmi OSV\u010c, m\u016f\u017eete v\u00fdd\u011ble\u010dnou \u010dinnost <strong>vykon\u00e1vat osobn\u011b<\/strong>.<\/p>\n<p>Abyste mohli leg\u00e1ln\u011b podnikat, mus\u00edte se<strong> registrovat na \u017eivnostensk\u00e9m \u00fa\u0159ad\u011b<\/strong>. Detaily najdete v \u010dl\u00e1nku o <a href=\"https:\/\/money.cz\/novinky-a-tipy\/podnikani\/nez-zacnete-podnikat-kroky-nutne-k-zalozeni-zivnosti\/\">zalo\u017een\u00ed \u017eivnosti<\/a>. \u017divnostensk\u00fd \u00fa\u0159ad v\u00e1s n\u00e1sledn\u011b <strong>ohl\u00e1s\u00ed jako vedlej\u0161\u00ed OSV\u010c<\/strong> u zdravotn\u00ed poji\u0161\u0165ovny, spr\u00e1vy soci\u00e1ln\u00edho zabezpe\u010den\u00ed a na finan\u010dn\u00edm \u00fa\u0159adu. V\u00fdhodou je, \u017ee jako vedlej\u0161\u00ed OSV\u010c minim\u00e1ln\u011b prvn\u00ed rok <a href=\"https:\/\/money.cz\/novinky-a-tipy\/podnikani\/osvc-hlavni-a-vedlejsi-v-cem-jsou-rozdily-a-jak-poznate-kam-patrite-vy\/\">neplat\u00edte m\u011bs\u00ed\u010dn\u00ed z\u00e1lohy<\/a> na poji\u0161t\u011bn\u00ed.<\/p>\n<p>Z\u00e1rove\u0148 v\u00e1m bude z\u0159\u00edzena <a href=\"https:\/\/money.cz\/novinky-a-tipy\/podnikani\/datova-schranka-k-cemu-slouzi-zalozit-si-dat-pozor\/\">datov\u00e1 schr\u00e1nka<\/a> \u2013 ta je nyn\u00ed <strong>povinn\u00e1 pro v\u0161echny OSV\u010c<\/strong>. Myslete na to, \u017ee s finan\u010dn\u00edm \u00fa\u0159adem mus\u00edte v budoucnu komunikovat v\u00fdhradn\u011b elektronicky.<\/p>\n<p>Pokud se rozhodnete pro <a href=\"https:\/\/money.cz\/novinky-a-tipy\/podnikani\/navod-jak-vest-ucetnictvi-osvc-od-zacatku-podnikani\/\">veden\u00ed \u00fa\u010detnictv\u00ed OSV\u010c<\/a>, pot\u0159ebujete zn\u00e1t z\u00e1klady \u00fa\u010detnictv\u00ed, nebo si najmout extern\u00edho \u00fa\u010detn\u00edho. Jako OSV\u010c ale <strong>nem\u00e1te povinnost v\u00e9st \u00fa\u010detnictv\u00ed<\/strong> \u2013 zpravidla je pro v\u00e1s jednodu\u0161\u0161\u00ed (a v\u00fdhodn\u011bj\u0161\u00ed):<\/p>\n<ul>\n<li aria-level=\"1\"><a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/pausal-skutecne-vydaje-se-vam-vyplati\/\">uplat\u0148ov\u00e1n\u00ed v\u00fddaj\u016f pau\u0161\u00e1lem<\/a>,<\/li>\n<li aria-level=\"1\"><a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/co-je-danova-evidence-vcetne-prikladu-vzor\/\">da\u0148ov\u00e1 evidence<\/a><\/li>\n<li aria-level=\"1\">nebo <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/pausalni-rezim-a-pausalni-dan-v-roce-2023\/\">pau\u0161\u00e1ln\u00ed da\u0148<\/a>.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Informace v tomto \u010dl\u00e1nku vyu\u017eij\u00ed oba rodi\u010de \u2013 p\u0159\u00edsp\u011bvky v\u017edy pob\u00edr\u00e1 ten z nich, kter\u00fd se o d\u00edt\u011b star\u00e1 (tj. nechod\u00ed do pr\u00e1ce). Mu\u017e m\u016f\u017ee &#8230;<\/p>\n","protected":false},"author":2,"featured_media":13168,"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":[64,154],"class_list":["post-13167","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-podnikani","category-rozvoj-podnikani","tag-dan-z-prijmu","tag-materska-dovolena"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/13167","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=13167"}],"version-history":[{"count":10,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/13167\/revisions"}],"predecessor-version":[{"id":17090,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/13167\/revisions\/17090"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/13168"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=13167"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=13167"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=13167"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}