{"id":1372,"date":"2026-02-24T11:19:53","date_gmt":"2026-02-24T10:19:53","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/prectete-si-povinnosti-osvc-vedlejsi-podnikejte-pri-zamestnani\/"},"modified":"2026-02-24T11:19:55","modified_gmt":"2026-02-24T10:19:55","slug":"prectete-si-povinnosti-osvc-vedlejsi-podnikejte-pri-zamestnani","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/podnikani\/prectete-si-povinnosti-osvc-vedlejsi-podnikejte-pri-zamestnani\/","title":{"rendered":"Podnik\u00e1n\u00ed p\u0159i zam\u011bstn\u00e1n\u00ed &#8211; jak zalo\u017eit \u017eivnost vedlej\u0161\u00ed a jak\u00e9 m\u00e1te jako OSV\u010c povinnosti"},"content":{"rendered":"<p>Je\u0161t\u011b ne\u017e se pust\u00edme do popisov\u00e1n\u00ed krok\u016f nutn\u00fdch ke startu podnik\u00e1n\u00ed, projd\u011bte si p\u0159ek\u00e1\u017eky, kter\u00e9 v\u00e1m mohou st\u00e1t v cest\u011b:<\/p>\n<ol>\n<li><strong>Chcete podnikat ve stejn\u00e9m oboru jako zam\u011bstnavatel.<\/strong> V takov\u00e9m p\u0159\u00edpad\u011b pot\u0159ebujete jeho p\u00edsemn\u00fd souhlas. Ale pozor, zam\u011bstnavatel m\u016f\u017ee sv\u016fj souhlas kdykoliv vz\u00edt zp\u011bt. Potom mus\u00edte sv\u00e9 podnik\u00e1n\u00ed v co nejkrat\u0161\u00ed dob\u011b ukon\u010dit. Ohled mus\u00edte br\u00e1t i na zam\u011bstnavatele, se kter\u00fdmi jste podepsali konkuren\u010dn\u00ed dolo\u017eku. V tom p\u0159\u00edpad\u011b nesm\u00edte ur\u010ditou dobu po ukon\u010den\u00ed sv\u00e9ho zam\u011bstn\u00e1n\u00ed pracovat ve stejn\u00e9m oboru. P\u0159esnou dobu stanov\u00edte po dohod\u011b se zam\u011bstnavatelem, podle <a href=\"https:\/\/www.zakonyprolidi.cz\/cs\/2006-262#p310\" target=\"_blank\" rel=\"noopener\">z\u00e1kon\u00edku pr\u00e1ce<\/a> v\u0161ak nesm\u00ed b\u00fdt del\u0161\u00ed ne\u017e 1 rok.<\/li>\n<li><strong>Jste st\u00e1tn\u00ed zam\u011bstnanec.<\/strong> Jste-li na v\u00fdplatn\u00ed p\u00e1sce st\u00e1tn\u00ed instituce (nap\u0159\u00edklad Policie, ministerstva, arm\u00e1dy atd.), mus\u00edte m\u00edt souhlas vedouc\u00edho \u00fa\u0159adu bez ohledu na oblast podnik\u00e1n\u00ed.<\/li>\n<\/ol>\n<p>Jakmile m\u00e1te souhlas, m\u016f\u017eete se pustit do podnik\u00e1n\u00ed. To nejd\u016fle\u017eit\u011bj\u0161\u00ed, co pot\u0159ebujete, je n\u00e1pad. M\u016f\u017eete si otev\u0159\u00edt e-shop, vyu\u017e\u00edt sv\u00e9ho know-how a nab\u00edzet slu\u017eby jako podnikatel na voln\u00e9 noze nebo si p\u0159ivyd\u011bl\u00e1vat t\u0159eba pe\u010den\u00edm dort\u016f.<\/p>\n<p>N\u00e1pad na podnik\u00e1n\u00ed za v\u00e1s nevymysl\u00edme, ale v\u0161e ostatn\u00ed, co pro odstartov\u00e1n\u00ed sv\u00e9ho byznysu pot\u0159ebujete, najdete v tomto \u010dl\u00e1nku.<\/p>\n<h2>Jak na zalo\u017een\u00ed \u017eivnosti vedlej\u0161\u00ed<\/h2>\n<p>Va\u0161e prvn\u00ed kroky mus\u00ed sm\u011b\u0159ovat na <strong>\u017eivnostensk\u00fd \u00fa\u0159ad<\/strong>, kde si po\u017e\u00e1d\u00e1te o <a href=\"https:\/\/money.cz\/novinky-a-tipy\/podnikani\/nez-zacnete-podnikat-kroky-nutne-k-zalozeni-zivnosti\/\">\u017eivnostensk\u00e9 opr\u00e1vn\u011bn\u00ed<\/a>. Vypln\u00edte <a href=\"https:\/\/www.rzp.cz\/jrf\/cs\/\" target=\"_blank\" rel=\"noopener\">jednotn\u00fd registra\u010dn\u00ed formul\u00e1\u0159<\/a>, d\u00edky kter\u00e9mu se automaticky <strong>registrujete jako OSV\u010c<\/strong> na \u017eivnostensk\u00e9m \u00fa\u0159ad\u011b, na okresn\u00ed spr\u00e1v\u011b soci\u00e1ln\u00edho zabezpe\u010den\u00ed i na sv\u00e9 zdravotn\u00ed poji\u0161\u0165ovn\u011b.<\/p>\n<p>Bu\u010f m\u016f\u017eete v\u0161e vy\u0159\u00eddit jednou osobn\u00ed n\u00e1v\u0161t\u011bvou na \u017eivnostensk\u00e9m \u00fa\u0159ad\u011b, kde v\u00e1s rovnou zaregistruj\u00ed i na soci\u00e1ln\u00ed a zdravotn\u00ed poji\u0161\u0165ovn\u011b a zaplat\u00edte 1000 K\u010d. Nnebo v\u0161e vy\u0159\u00edd\u00edte pomoc\u00ed elektronick\u00e9ho pod\u00e1n\u00ed (p\u0159es Port\u00e1l \u017eivnostensk\u00e9ho podnik\u00e1n\u00ed, p\u0159\u00edpadn\u011b Port\u00e1l ob\u010dana nebo datovou schr\u00e1nkou).\u00a0V tomto p\u0159\u00edpad\u011b \u010din\u00ed spr\u00e1vn\u00ed poplatek v\u011bt\u0161inou m\u00e9n\u011b \u2013 800 K\u010d.<\/p>\n<p>Pokud byste cht\u011bli pozd\u011bji ohl\u00e1sit dal\u0161\u00ed \u017eivnost, m\u016f\u017eete op\u011bt vyu\u017e\u00edt jednotn\u00fd registra\u010dn\u00ed formul\u00e1\u0159 a zaplat\u00edte poplatek 500 K\u010d.<\/p>\n<p>Proto\u017ee budete podnikat p\u0159i zam\u011bstn\u00e1n\u00ed, va\u0161e \u017eivnost bude <strong>vedlej\u0161\u00edm zdrojem p\u0159\u00edjm\u016f<\/strong>. Z toho plynou v\u00fdhody jako nap\u0159\u00edklad ni\u017e\u0161\u00ed odvody na d\u016fchodov\u00e9 a zdravotn\u00ed poji\u0161t\u011bn\u00ed.<\/p>\n<p>Pro podnik\u00e1n\u00ed jako OSV\u010c vedlej\u0161\u00ed p\u0159itom <strong>nen\u00ed podstatn\u00e9, jestli jste zam\u011bstnan\u00ed na hlavn\u00ed pracovn\u00ed pom\u011br<\/strong>, nebo m\u00e1te jen \u010d\u00e1ste\u010dn\u00fd \u00favazek. D\u016fle\u017eit\u00e9 je, \u017ee m\u00e1te zam\u011bstnavatele, kter\u00fd za v\u00e1s odv\u00e1d\u00ed z\u00e1lohy na soci\u00e1ln\u00ed a zdravotn\u00ed poji\u0161t\u011bn\u00ed.<\/p>\n<p>Sami n\u00e1sledn\u011b uhrad\u00edte jen doplatek na pojistn\u00e9m. A to pouze v p\u0159\u00edpad\u011b, \u017ee budou va\u0161e p\u0159\u00edjmy z podnik\u00e1n\u00ed takov\u00e9, \u017ee bude pot\u0159eba pojistn\u00e9 doplatit.<\/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\/1372\">\n\n    <div>\n        <div class=\"fheader\">\n            <h3>\n                Za\u010dn\u011bte podnik\u00e1n\u00ed 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=\"S3\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/1372\">\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>Povinnosti OSV\u010c na vedlej\u0161\u00ed \u010dinnost<\/h2>\n<p>Povinnosti OSV\u010c m\u016f\u017eeme rozd\u011blit do t\u0159\u00ed skupin podle toho, ke kter\u00e9 instituci se vztahuj\u00ed.<\/p>\n<ul>\n<li>Povinnosti k finan\u010dn\u00edmu \u00fa\u0159adu<\/li>\n<li>Povinnost ke zdravotn\u00ed poji\u0161\u0165ovn\u011b<\/li>\n<li>Povinnosti ke spr\u00e1v\u011b soci\u00e1ln\u00edho zabezpe\u010den\u00ed<\/li>\n<\/ul>\n<h2>Povinnosti \u017eivnostn\u00edk\u016f na finan\u010dn\u00edm \u00fa\u0159ad\u011b<\/h2>\n<p>Z\u00e1kladn\u00ed povinnost\u00ed je pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed k dani <strong>z p\u0159\u00edjm\u016f fyzick\u00fdch osob<\/strong>. OSV\u010c se k t\u00e9to dani nemus\u00ed p\u0159edem registrovat \u2013 registrace vznik\u00e1 samotn\u00fdm pod\u00e1n\u00edm p\u0159izn\u00e1n\u00ed.\u00a0<\/p>\n<p>Dal\u0161\u00ed dan\u011b se v\u00e1s t\u00fdkaj\u00ed pouze v ur\u010dit\u00fdch p\u0159\u00edpadech. M\u016f\u017ee j\u00edt nap\u0159\u00edklad o:<\/p>\n<ul>\n<li><strong>da\u0148 z p\u0159idan\u00e9 hodnoty<\/strong> (pokud v\u00e1\u0161 obrat p\u0159es\u00e1hne 2 000 000 K\u010d za kalend\u00e1\u0159n\u00ed rok nebo se zaregistrujete dobrovoln\u011b),<\/li>\n<li><strong>da\u0148 ze z\u00e1visl\u00e9 \u010dinnosti a sr\u00e1\u017ekovou da\u0148<\/strong> (pokud m\u00e1te zam\u011bstnance nebo vypl\u00e1c\u00edte p\u0159\u00edjmy podl\u00e9haj\u00edc\u00ed sr\u00e1\u017ekov\u00e9 dani).<\/li>\n<\/ul>\n<p>Neznamen\u00e1 to tedy, \u017ee se v\u00e1s v\u017edy t\u00fdkaj\u00ed v\u0161echny zm\u00edn\u011bn\u00e9 dan\u011b \u2013 <strong>z\u00e1le\u017e\u00ed na va\u0161em obratu a druhu podnik\u00e1n\u00ed<\/strong>.<\/p>\n<p><strong>P\u0159\u00edklad<\/strong>: Pokud poskytujete\u00a0mas\u00e9rsk\u00e9 slu\u017eby, pracujete u sebe doma a m\u00e1te p\u00e1r z\u00e1kazn\u00edk\u016f do m\u011bs\u00edce, <strong>nemus\u00edte \u0159e\u0161it DPH, silni\u010dn\u00ed da\u0148\u00a0<\/strong>a\u00a0ani da\u0148 ze z\u00e1visl\u00e9 \u010dinnosti, pokud nem\u00e1te zam\u011bstnance.<\/p>\n<p>Nyn\u00ed se pod\u00edv\u00e1me na to, kdy se v\u00e1s zm\u00edn\u011bn\u00e9 dan\u011b t\u00fdkaj\u00ed a jak\u00e9 povinnosti jsou s nimi spojen\u00e9.<\/p>\n<h3>1. OSV\u010c a da\u0148 z p\u0159\u00edjm\u016f fyzick\u00fdch osob<\/h3>\n<p>K dani z p\u0159\u00edjm\u016f fyzick\u00fdch osob se nemus\u00edte registrovat.<\/p>\n<p>Po skon\u010den\u00ed zda\u0148ovac\u00edho obdob\u00ed \u2013 kalend\u00e1\u0159n\u00edho roku \u2013 ale mus\u00edte podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed. A to kdy\u017e:<\/p>\n<ul>\n<li>va\u0161e p\u0159\u00edjmy z podnik\u00e1n\u00ed p\u0159es\u00e1hnou 50 000 K\u010d<\/li>\n<li>nebo va\u0161e ostatn\u00ed zdaniteln\u00e9 p\u0159\u00edjmy (nap\u0159\u00edklad z pron\u00e1jmu) p\u0159es\u00e1hnou 20 000 K\u010d.<\/li>\n<\/ul>\n<p>Term\u00edny pro jeho pod\u00e1n\u00ed jsou n\u00e1sleduj\u00edc\u00ed (za rok 2025):<\/p>\n<ul>\n<li><strong>1. dubna 2026<\/strong> \u2013 z\u00e1kladn\u00ed term\u00edn pro pod\u00e1n\u00ed <strong>pap\u00edrov\u00e9ho<\/strong> da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed (u\u017e se t\u00e9m\u011b\u0159 nikoho net\u00fdk\u00e1).<\/li>\n<li><strong>4. kv\u011btna 2026<\/strong> \u2013 term\u00edn pro <strong>elektronick\u00e9 pod\u00e1n\u00ed<\/strong> (nap\u0159\u00edklad p\u0159es datovou schr\u00e1nku nebo port\u00e1l Moje dan\u011b).<\/li>\n<li><strong>1. \u010dervence 2026<\/strong> \u2013 nejzaz\u0161\u00ed term\u00edn, pokud <strong>da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed pod\u00e1v\u00e1 da\u0148ov\u00fd poradce<\/strong>.<\/li>\n<\/ul>\n<p>V da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed mus\u00edte uv\u00e9st v\u0161echny p\u0159\u00edjmy <strong>z podnik\u00e1n\u00ed, ze zam\u011bstn\u00e1n\u00ed<\/strong> i nap\u0159\u00edklad z <strong>pron\u00e1jmu<\/strong> nemovitosti. Kdy\u017e v\u00e1m vyjde, \u017ee m\u00e1te st\u00e1tu doplatit da\u0148 z p\u0159\u00edjmu, mus\u00edte to stihnout ve lh\u016ft\u011b pro pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed.<\/p>\n<p>D\u016fle\u017eit\u00e9 je, jak vysokou \u010d\u00e1stku mus\u00edte uhradit. A tak\u00e9, jak velk\u00e1 \u010d\u00e1st p\u0159\u00edjm\u016f poch\u00e1z\u00ed z podnik\u00e1n\u00ed a jak velk\u00e1 ze zam\u011bstn\u00e1n\u00ed. Odv\u00edj\u00ed se od toho povinnost <strong>platit v n\u00e1sleduj\u00edc\u00edm roce z\u00e1lohy<\/strong> na da\u0148 z p\u0159\u00edjmu.<\/p>\n<p>Podle pravidel finan\u010dn\u00ed spr\u00e1vy plat\u00ed OSV\u010c z\u00e1lohy na da\u0148 z p\u0159\u00edjm\u016f <strong>teprve tehdy, kdy\u017e jejich da\u0148ov\u00e1 povinnost za p\u0159edchoz\u00ed rok p\u0159es\u00e1hla 30\u202f000\u202fK\u010d<\/strong>.<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td>\u00a0<\/td>\n<td><strong>da\u0148 30 000 \u2013 150 000 K\u010d<\/strong><\/td>\n<td><strong>da\u0148 nad 150 000 K\u010d<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td><strong>p\u0159\u00edjmy ze zam\u011bstn\u00e1n\u00ed do 15 %<\/strong><\/td>\n<td>z\u00e1loha 2\u00d7 ro\u010dn\u011b<br \/>40 % z v\u00fd\u0161e posledn\u00ed dan\u011b<\/td>\n<td>z\u00e1loha 4\u00d7 ro\u010dn\u011b<br \/>25 % z v\u00fd\u0161e posledn\u00ed dan\u011b<\/td>\n<\/tr>\n<tr>\n<td><strong>p\u0159\u00edjmy ze zam\u011bstn\u00e1n\u00ed 15\u201350 %<\/strong><\/td>\n<td>z\u00e1loha 2\u00d7 ro\u010dn\u011b<br \/>v\u00fd\u0161e z\u00e1loh je polovi\u010dn\u00ed ne\u017e u p\u0159\u00edjm\u016f do 15 %<\/td>\n<td>z\u00e1loha 4\u00d7 ro\u010dn\u011b<br \/>v\u00fd\u0161e z\u00e1loh je polovi\u010dn\u00ed ne\u017e u p\u0159\u00edjm\u016f do 15 %<\/td>\n<\/tr>\n<tr>\n<td><strong>p\u0159\u00edjmy ze zam\u011bstn\u00e1n\u00ed nad 50 %<\/strong><\/td>\n<td>bez z\u00e1loh<\/td>\n<td>bez z\u00e1loh<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>2. OSV\u010c a da\u0148 z p\u0159idan\u00e9 hodnoty<\/h3>\n<p><a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/registr-platcu-dph-vyhnete-se-nespolehlivym-platcum\/\">Registrace k DPH<\/a> je povinn\u00e1 pro OSV\u010c, kter\u00e9 maj\u00ed obrat v jednom kalend\u00e1\u0159n\u00edm roce <strong>vy\u0161\u0161\u00ed ne\u017e 2 miliony K\u010d<\/strong>. Pokud za\u010d\u00edn\u00e1te podnikat jako OSV\u010c vedlej\u0161\u00ed, takov\u00e9 p\u0159\u00edjmy z podnik\u00e1n\u00ed nem\u00e1te. M\u016f\u017eete se ale k DPH zaregistrovat dobrovoln\u011b.<\/p>\n<p>Zva\u017ete to, pokud:<\/p>\n<ul>\n<li>budou va\u0161i odb\u011bratel\u00e9 pl\u00e1tci DPH,<\/li>\n<li>budete poskytovat pln\u011bn\u00ed i do zahrani\u010d\u00ed,<\/li>\n<li>budete ze zahrani\u010d\u00ed n\u011bjak\u00e9 pln\u011bn\u00ed p\u0159ij\u00edmat (mohou to b\u00fdt nap\u0159\u00edklad reklamy na Facebooku),<\/li>\n<li>je pravd\u011bpodobn\u00e9, \u017ee v\u00e1\u0161 obrat v kalend\u00e1\u0159n\u00edm roce p\u0159es\u00e1hne 2 miliony K\u010d.<\/li>\n<\/ul>\n<p>Jestli se v\u00e1s zm\u00edn\u011bn\u00e9 body t\u00fdkaj\u00ed, pak m\u016f\u017eeme<strong> v obecn\u00e9 rovin\u011b<\/strong> doporu\u010dit, abyste se k DPH zaregistrovali.<\/p>\n<h3>3. OSV\u010c a silni\u010dn\u00ed da\u0148<\/h3>\n<p>Pokud budete k podnik\u00e1n\u00ed pou\u017e\u00edvat tak\u00e9 auto, m\u016f\u017ee se v\u00e1s t\u00fdkat i silni\u010dn\u00ed da\u0148. Od 1. 1. 2023 jsou z n\u00ed v\u0161ak vyjmut\u00e1 osobn\u00ed auta, autobusy a dod\u00e1vky do 12 tun. V praxi se tak vztahuje pouze na vybran\u00e1 vozidla s nejv\u011bt\u0161\u00ed <strong>povolenou hmotnost\u00ed 12 tun a v\u00edce<\/strong> a jejich p\u0159\u00edpojn\u00e1 vozidla s nejv\u011bt\u0161\u00ed povolenou hmotnost\u00ed 12 tun a v\u00edce.<\/p>\n<h3>4. OSV\u010c a da\u0148 ze z\u00e1visl\u00e9 \u010dinnosti a sr\u00e1\u017ekov\u00e1 da\u0148<\/h3>\n<p>Kdy\u017e m\u00e1te jako OSV\u010c vedlej\u0161\u00ed tak\u00e9 <strong>zam\u011bstnance <\/strong>(nap\u0159\u00edklad asistentku), mus\u00edte se zaregistrovat jako pl\u00e1tce dan\u011b ze z\u00e1visl\u00e9 \u010dinnosti a p\u0159\u00edpadn\u011b sr\u00e1\u017ekov\u00e9 dan\u011b. Krom\u011b m\u011bs\u00ed\u010dn\u00edch povinnost\u00ed spojen\u00fdch se mzdovou agendou mus\u00edte po skon\u010den\u00ed roku podat vy\u00fa\u010dtov\u00e1n\u00ed obou zm\u00edn\u011bn\u00fdch dan\u00ed.<\/p>\n<p><strong>TIP:<\/strong> Zjist\u011bte, co je <a href=\"https:\/\/money.cz\/novinky-a-tipy\/podnikani\/pausalni-dan-2021-jak-se-pocita-a-komu-se-vyplati\/\">pau\u0161\u00e1ln\u00ed da\u0148<\/a> a jak ji spo\u010d\u00edtat.<\/p>\n<h2>Povinnosti \u017eivnostn\u00edk\u016f v\u016f\u010di zdravotn\u00ed poji\u0161\u0165ovn\u011b<\/h2>\n<p>Obecn\u011b plat\u00ed, \u017ee jako OSV\u010c mus\u00edte ka\u017ed\u00fd m\u011bs\u00edc odv\u00e1d\u011bt z\u00e1lohu na v\u0161eobecn\u00e9 zdravotn\u00ed poji\u0161t\u011bn\u00ed. Z\u00e1loha je splatn\u00e1 od 1. dne kalend\u00e1\u0159n\u00edho m\u011bs\u00edce, na kter\u00fd se plat\u00ed, do 8. dne n\u00e1sleduj\u00edc\u00edho kalend\u00e1\u0159n\u00edho m\u011bs\u00edce.<\/p>\n<p>Pokud ale podnik\u00e1te p\u0159i zam\u011bstn\u00e1n\u00ed, kter\u00e9 je hlavn\u00edm zdrojem va\u0161ich p\u0159\u00edjm\u016f, z\u00e1lohy platit nemus\u00edte. Pojistn\u00e9 za v\u00e1s hrad\u00ed zam\u011bstnavatel. Pouze uhrad\u00edte doplatek, pokud v\u00e1m vyjde v <a href=\"https:\/\/money.cz\/novinky-a-tipy\/mzdy-a-personalistika\/prehled-o-prijmech-a-vydajich-osvc-se-kazdy-rok-tyka-vsech-podnikatelu\/\">p\u0159ehledu o p\u0159\u00edjmech a v\u00fddaj\u00edch<\/a>.<\/p>\n<p>V takov\u00e9m p\u0159\u00edpad\u011b mus\u00edte pojistn\u00e9 doplatit do 8 dn\u016f od doru\u010den\u00ed p\u0159ehledu zdravotn\u00ed poji\u0161\u0165ovn\u011b.<\/p>\n<p>V\u00fd\u0161e zdravotn\u00edho poji\u0161t\u011bn\u00ed se vypo\u010d\u00edt\u00e1 jako <strong>13,5 % <\/strong><strong>z vym\u011b\u0159ovac\u00edho z\u00e1kladu<\/strong>, kter\u00fdm je obvykle <strong>50 % zisku<\/strong>\u00a0(p\u0159\u00edjmy minus v\u00fddaje).<\/p>\n<h2>Povinnosti \u017eivnostn\u00edk\u016f v\u016f\u010di \u010cSSZ<\/h2>\n<p>Jako OSV\u010c mus\u00edte \u0159e\u0161it tak\u00e9 takzvan\u00e9 soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed. V praxi ho m\u016f\u017eeme rozd\u011blit na dv\u011b \u010d\u00e1sti, kter\u00e9 se li\u0161\u00ed t\u00edm, jak\u00e9 jsou u nich povinnosti. A to na:<\/p>\n<ul>\n<li>d\u016fchodov\u00e9 poji\u0161t\u011bn\u00ed<\/li>\n<li>a nemocensk\u00e9 poji\u0161t\u011bn\u00ed.<\/li>\n<\/ul>\n<h3>1. Z\u00e1lohy OSV\u010c na d\u016fchodov\u00e9 poji\u0161t\u011bn\u00ed<\/h3>\n<p>Tak\u00e9 u z\u00e1loh na d\u016fchodov\u00e9 poji\u0161t\u011bn\u00ed plat\u00ed, \u017ee je jako vedlej\u0161\u00ed OSV\u010c odv\u00e1d\u011bt nemus\u00edte. Zjednodu\u0161en\u011b m\u016f\u017eeme \u0159\u00edct, \u017ee je plat\u00edte jen, kdy\u017e:<\/p>\n<ul>\n<li>se k tomu <strong>dobrovoln\u011b p\u0159ihl\u00e1s\u00edte<\/strong><\/li>\n<li>nebo v p\u0159edchoz\u00edm roce <strong>p\u0159es\u00e1hnete rozhodn\u00fd p\u0159\u00edjem<\/strong> z podnik\u00e1n\u00ed\u00a0\u2013 za rok 2026 je to <strong>117 495<\/strong> K\u010d. Jde o \u010d\u00e1stku va\u0161eho zisku dle da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed, ne o celkov\u00fd obrat. Rozhodn\u00e1 \u010d\u00e1stka plat\u00ed, pokud podnik\u00e1te cel\u00fd rok, v opa\u010dn\u00e9m p\u0159\u00edpad\u011b se sni\u017euje o jednu dvan\u00e1ctinu za ka\u017ed\u00fd kalend\u00e1\u0159n\u00ed m\u011bs\u00edc, kdy jste je\u0161t\u011b nepodnikali.<\/li>\n<\/ul>\n<p>Minim\u00e1ln\u00ed v\u00fd\u0161e z\u00e1loh pro OSV\u010c vedlej\u0161\u00ed pro rok 2026 je <strong>1 573 K\u010d<\/strong>. Jejich splatnost je od prvn\u00edho do posledn\u00edho dne m\u011bs\u00edce, za kter\u00fd plat\u00edte.<\/p>\n<h3>2. Z\u00e1lohy OSV\u010c na nemocensk\u00e9 poji\u0161t\u011bn\u00ed<\/h3>\n<p>Nemocensk\u00e9 poji\u0161t\u011bn\u00ed je pro podnikatele dobrovoln\u00e9. A to jak pro hlavn\u00ed, tak pro vedlej\u0161\u00ed OSV\u010c. Pokud se ho rozhodnete platit, mus\u00edte ka\u017ed\u00fd m\u011bs\u00edc hradit z\u00e1lohy. Pro rok 2026 \u010din\u00ed minim\u00e1ln\u011b <strong>256 K\u010d m\u011bs\u00ed\u010dn\u011b<\/strong>.<\/p>\n<h2>Da\u0148ov\u00e1 evidence v Money S3<\/h2>\n<p>S veden\u00edm \u00fa\u010detn\u00ed i da\u0148ov\u00e9 evidence v\u00e1m pom\u016f\u017ee <a href=\"https:\/\/money.cz\/\">\u00fa\u010detn\u00ed program pro podnikatele \u017eivnostn\u00edky<\/a>. Vyzkou\u0161et ho m\u016f\u017eete zdarma.<\/p>\n<p>Vyu\u017e\u00edt m\u016f\u017eete i moduly, jako jsou sklady, e-shop konektor nebo modul pro <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/navod-jak-zdarma-a-jednoduse-vest-danovou-evidenci-v-excelu\/\">veden\u00ed da\u0148ov\u00e1 evidence<\/a>. P\u0159e\u010dt\u011bte si, jak\u00e9 dal\u0161\u00ed funkce je nutn\u00e9 zv\u00e1\u017eit p\u0159i <a href=\"https:\/\/money.cz\/novinky-a-tipy\/podnikani\/jak-poznate-ze-potrebujete-ucetni-software-a-jak-vyberete-ten-pravy\/\">v\u00fdb\u011bru \u00fa\u010detn\u00edho softwaru<\/a>.<\/p>\n<div>\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  <\/div>\n<p>P\u0159e\u010dt\u011bte si dal\u0161\u00ed podrobn\u00e9 \u010dl\u00e1nky na t\u00e9ma OSV\u010c:<\/p>\n<ul>\n<li><a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/navod-pro-osvc-na-vedlejsi-cinnost-jak-na-danove-priznani\/\">Jak na dan\u011b a da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed jako OSV\u010c na vedlej\u0161\u00ed \u010dinnost<\/a><\/li>\n<li><a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/povinnosti-osvc-pri-zahajeni-cinnosti\/\">Povinnosti OSV\u010c p\u0159i zah\u00e1jen\u00ed \u017eivnostensk\u00e9 \u010dinnosti<\/a><\/li>\n<li><a href=\"https:\/\/money.cz\/novinky-a-tipy\/podnikani\/nez-zacnete-podnikat-kroky-nutne-k-zalozeni-zivnosti\/\">Jak si zalo\u017eit \u017eivnost a z\u00edskat \u017eivnostensk\u00fd list<\/a><\/li>\n<li><a href=\"https:\/\/money.cz\/novinky-a-tipy\/podnikani\/osvc-hlavni-a-vedlejsi-v-cem-jsou-rozdily-a-jak-poznate-kam-patrite-vy\/\">Jak\u00fd je rozd\u00edl mezi \u017eivnost\u00ed hlavn\u00ed a vedlej\u0161\u00ed<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Je\u0161t\u011b ne\u017e se pust\u00edme do popisov\u00e1n\u00ed krok\u016f nutn\u00fdch ke startu podnik\u00e1n\u00ed, projd\u011bte si p\u0159ek\u00e1\u017eky, kter\u00e9 v\u00e1m mohou st\u00e1t v cest\u011b: Chcete podnikat ve stejn\u00e9m oboru &#8230;<\/p>\n","protected":false},"author":2,"featured_media":1373,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[5,19],"tags":[52,156],"class_list":["post-1372","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-podnikani","category-start-podnikani","tag-osoba-samostatne-vydelecne-cinna-osvc","tag-start-podnikani"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/1372","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=1372"}],"version-history":[{"count":33,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/1372\/revisions"}],"predecessor-version":[{"id":18652,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/1372\/revisions\/18652"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/1373"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=1372"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=1372"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=1372"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}