{"id":1343,"date":"2019-05-23T20:00:00","date_gmt":"2019-05-23T20:00:00","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/se-vypocita-zdravotni-pojisteni-osvc-mate-platit\/"},"modified":"2023-02-01T15:07:48","modified_gmt":"2023-02-01T14:07:48","slug":"se-vypocita-zdravotni-pojisteni-osvc-mate-platit","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/se-vypocita-zdravotni-pojisteni-osvc-mate-platit\/","title":{"rendered":"Jak se vypo\u010d\u00edt\u00e1 zdravotn\u00ed poji\u0161t\u011bn\u00ed pro OSV\u010c a kdy ho m\u00e1te platit"},"content":{"rendered":"<h2>Kte\u0159\u00ed podnikatel\u00e9 maj\u00ed povinnost platit zdravotn\u00ed poji\u0161t\u011bn\u00ed?<\/h2>\n<p>Ka\u017ed\u00fd, kdo se <a href=\"https:\/\/money.cz\/novinky-a-tipy\/podnikani\/nez-zacnete-podnikat-kroky-nutne-k-zalozeni-zivnosti\/\">stane OSV\u010c<\/a>, se z\u00e1rove\u0148 s pod\u00e1n\u00edm <strong>Jednotn\u00e9ho registra\u010dn\u00edho formul\u00e1\u0159e<\/strong> st\u00e1v\u00e1 pl\u00e1tcem zdravotn\u00edho poji\u0161t\u011bn\u00ed u sv\u00e9 zdravotn\u00ed poji\u0161\u0165ovny. Nemus\u00edte se tedy nikam zvl\u00e1\u0161\u0165 p\u0159ihla\u0161ovat. Povinnost hradit m\u011bs\u00ed\u010dn\u00ed z\u00e1lohy na zdravotn\u00ed poji\u0161t\u011bn\u00ed v\u00e1m vznik\u00e1 u\u017e za m\u011bs\u00edc, ve kter\u00e9m jste zah\u00e1jili podnik\u00e1n\u00ed.<\/p>\n<p>V prvn\u00ed roce v\u00fdkonu \u010dinnosti m\u00e1te povinnost platit alespo\u0148 minim\u00e1ln\u00ed v\u00fd\u0161i. Pro rok 2019 se tato \u010d\u00e1stka zv\u00fd\u0161ila na <strong>2 208 K\u010d<\/strong> m\u011bs\u00ed\u010dn\u011b. V dal\u0161\u00edch letech u\u017e se \u010d\u00e1stka po\u010d\u00edt\u00e1 podle hrub\u00e9ho zisku v uplynul\u00e9m roce<\/p>\n<h2>V\u00fd\u0161e poji\u0161t\u011bn\u00ed vych\u00e1z\u00ed z P\u0159ehledu<\/h2>\n<p>Do konce dubna ka\u017ed\u00e9ho roku mus\u00ed v\u0161echny OSV\u010c, kter\u00e9 nevyu\u017e\u00edvaj\u00ed slu\u017eeb da\u0148ov\u00e9ho poradce, odevzdat sv\u00e9 poji\u0161\u0165ovn\u011b <strong>P\u0159ehled o p\u0159\u00edjmech a v\u00fddaj\u00edch<\/strong>. Z tohoto p\u0159ehledu se vypo\u010d\u00edt\u00e1 celkov\u00e9 zdravotn\u00ed poji\u0161t\u011bn\u00ed za p\u0159edchoz\u00ed rok.<\/p>\n<p>Sazba zdravotn\u00edho poji\u0161t\u011bn\u00ed je stanovena jako 13,5 % z vym\u011b\u0159ovac\u00edho z\u00e1kladu. Z t\u00e9to \u010d\u00e1stky se ode\u010dtou zaplacen\u00e9 z\u00e1lohy a pokud vznikne nedoplatek, mus\u00edte jej uhradit. U zdravotn\u00edho poji\u0161t\u011bn\u00ed nen\u00ed jako u soci\u00e1ln\u00edho ur\u010den\u00fd maxim\u00e1ln\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad. Podnikatel\u00e9 s vysok\u00fdmi zisky tak mohou na zdravotn\u00edm poji\u0161t\u011bn\u00ed platit i statis\u00edce.<\/p>\n<p>Pokud naopak skute\u010dn\u00fd vym\u011b\u0159ovac\u00ed z\u00e1klad (polovina da\u0148ov\u00e9ho z\u00e1kladu) nep\u0159esahuje <strong>minim\u00e1ln\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad<\/strong> (ten se po\u010d\u00edt\u00e1 z pr\u016fm\u011brn\u00e9 mzdy, kterou stanov\u00ed ministerstvo pr\u00e1ce a soci\u00e1ln\u00edch v\u011bc\u00ed), pak se ro\u010dn\u00ed zdravotn\u00ed poji\u0161t\u011bn\u00ed ur\u010d\u00ed pr\u00e1v\u011b z minim\u00e1ln\u00edho z\u00e1kladu. Pro rok 2018 byl minim\u00e1ln\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad <strong>14 989,50 K\u010d<\/strong>.<\/p>\n<p><strong>P\u0159\u00edklad v\u00fdpo\u010dtu:<\/strong><br \/>\nPodnikatel Petr Nov\u00e1k dos\u00e1hl za rok 2018 hrub\u00e9ho zisku (ode\u010dten\u00ed v\u00fddaj\u016f od p\u0159\u00edjmu) 480 000 K\u010d.<\/p>\n<p>Skute\u010dn\u00fd vym\u011b\u0159ovac\u00ed z\u00e1klad je 50 % z 480 000, tedy 240 000 K\u010d.<\/p>\n<p>To je v\u00edce, ne\u017e kolik je minim\u00e1ln\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad \u2013 179 874 K\u010d (14 989,50 \u00d7 12 m\u011bs\u00edc\u016f).<\/p>\n<p>Pro v\u00fdpo\u010det zdravotn\u00edho poji\u0161t\u011bn\u00ed se tak pou\u017eije skute\u010dn\u00fd vym\u011b\u0159ovac\u00ed z\u00e1klad:<\/p>\n<p>13,5 % z 240 000 K\u010d = 32 400 K\u010d.<\/p>\n<p>Proto\u017ee na m\u011bs\u00ed\u010dn\u00edch z\u00e1loh\u00e1ch zaplatil pan Nov\u00e1k jen 24 288 K\u010d (12 \u00d7 2024 K\u010d), mus\u00ed poji\u0161\u0165ovn\u011b doplatit 8 112 K\u010d.<\/p>\n<h2>Co kdy\u017e jste OSV\u010c vedlej\u0161\u00ed<\/h2>\n<p>Jestli si podnik\u00e1n\u00edm jen p\u0159ivyd\u011bl\u00e1v\u00e1te k zam\u011bstn\u00e1n\u00ed nebo jste st\u00e1tn\u00ed poji\u0161t\u011bnec, je to va\u0161e vedlej\u0161\u00ed \u010dinnost. V takov\u00e9m p\u0159\u00edpad\u011b nemus\u00edte odv\u00e1d\u011bt m\u011bs\u00ed\u010dn\u00ed z\u00e1lohy na zdravotn\u00ed poji\u0161t\u011bn\u00ed. O tom, \u017ee jste OSV\u010c vedlej\u0161\u00ed, v\u0161ak mus\u00edte svou poji\u0161\u0165ovnu informovat.<\/p>\n<p>Zdravotn\u00ed poji\u0161t\u011bn\u00ed doplat\u00edte jednor\u00e1zov\u011b p\u0159i odevzd\u00e1n\u00ed p\u0159ehledu o p\u0159\u00edjmech a v\u00fddaj\u00edch na svou poji\u0161\u0165ovnu. Celkov\u00e1 \u010d\u00e1stka se vypo\u010d\u00edt\u00e1 jako <strong>13,5 %<\/strong> z dosa\u017een\u00e9ho hrub\u00e9ho zisku.<br \/>\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\/1343\">\n\n    <div>\n        <div class=\"fheader\">\n            <h3>\n                Dopl\u0148te si mezery v dan\u00edch a \u00fa\u010detnictv\u00ed            <\/h3>\n            <div class=\"se-text\">\n                <p>\n                    P\u0159ihlaste se k n\u011bkolikad\u00edln\u00e9mu 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=\"S1\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/1343\">\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><\/p>\n<h2>Kdy byste m\u011bli platit<\/h2>\n<p>Z\u00e1lohy na zdravotn\u00ed poji\u0161t\u011bn\u00ed mus\u00edte odeslat na <strong>\u00fa\u010det poji\u0161\u0165ovny<\/strong> (\u010d\u00edslo najdete na webu poji\u0161\u0165ovny) v\u017edy do <strong>8. dne n\u00e1sleduj\u00edc\u00edho m\u011bs\u00edce<\/strong> od data, kdy zah\u00e1j\u00edte podnik\u00e1n\u00ed. Za\u010dnete-li podnikat nap\u0159\u00edklad 1. \u010dervna, prvn\u00ed z\u00e1lohu na zdravotn\u00ed poji\u0161t\u011bn\u00ed mus\u00edte zaplatit do 8. \u010dervence. Z\u00e1lohy si nem\u016f\u017eete p\u0159edplatit dop\u0159edu \u2013 jsou v\u017edy splatn\u00e9 od 1. dne v m\u011bs\u00edci, za kter\u00fd se plat\u00ed, do 8. dne n\u00e1sleduj\u00edc\u00edho m\u011bs\u00edce.<\/p>\n<p>Pokud podnikatelskou \u010dinnost p\u0159eru\u0161\u00edte a nem\u00e1te zam\u011bstn\u00e1n\u00ed, plat\u00ed za v\u00e1s zdravotn\u00ed poji\u0161t\u011bn\u00ed bu\u010f \u00fa\u0159ad pr\u00e1ce, na kter\u00fd jste p\u0159ihl\u00e1\u0161en\u00ed, nebo si ho nad\u00e1le plat\u00edte sami. Jako osoba bez zdaniteln\u00fdch p\u0159\u00edjm\u016f, v\u0161ak odv\u00e1d\u00edte v\u00fdrazn\u011b m\u00e9n\u011b, ne\u017e jako OSV\u010c.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kte\u0159\u00ed podnikatel\u00e9 maj\u00ed povinnost platit zdravotn\u00ed poji\u0161t\u011bn\u00ed? Ka\u017ed\u00fd, kdo se stane OSV\u010c, se z\u00e1rove\u0148 s pod\u00e1n\u00edm Jednotn\u00e9ho registra\u010dn\u00edho formul\u00e1\u0159e st\u00e1v\u00e1 pl\u00e1tcem zdravotn\u00edho poji\u0161t\u011bn\u00ed u sv\u00e9 &#8230;<\/p>\n","protected":false},"author":2,"featured_media":1344,"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":[52,54,75],"class_list":["post-1343","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-prijmu-fyzickych-osob","category-dane","tag-osoba-samostatne-vydelecne-cinna-osvc","tag-samostatna-cinnost","tag-socialni-a-zdravotni-pojisteni"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/1343","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=1343"}],"version-history":[{"count":2,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/1343\/revisions"}],"predecessor-version":[{"id":5765,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/1343\/revisions\/5765"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/1344"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=1343"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=1343"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=1343"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}