{"id":142,"date":"2008-12-14T22:00:00","date_gmt":"2008-12-14T22:00:00","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/zmeny-ve-zdravotnim-pojisteni-od-1-1-2009\/"},"modified":"2023-02-01T15:11:12","modified_gmt":"2023-02-01T14:11:12","slug":"zmeny-ve-zdravotnim-pojisteni-od-1-1-2009","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/mzdy-a-personalistika\/zmeny-ve-zdravotnim-pojisteni-od-1-1-2009\/","title":{"rendered":"Zm\u011bny ve zdravotn\u00edm poji\u0161t\u011bn\u00ed od 1. 1. 2009"},"content":{"rendered":"<p><strong><em>Od 1. 1. 2009 doch\u00e1z\u00ed ke zm\u011bn\u011b minim\u00e1ln\u00edho a maxim\u00e1ln\u00edho vym\u011b\u0159ovac\u00edho z\u00e1kladu pro v\u00fdpo\u010det pojistn\u00e9ho na zdravotn\u00ed poji\u0161t\u011bn. Jak se tedy tyto \u00fapravy prom\u00edtnou do odvodov\u00fdch povinnost\u00ed osob samotn\u011b v\u00fdd\u011ble\u010dn\u011b \u010dinn\u00fdch (d\u00e1le jen \u201eOSV\u010c&#8220;)?<!--more--><\/em><\/strong><\/p>\n<p><em><strong>Autor:\u00a0<a href=\"https:\/\/money.cz\/novinky-a-tipy\/autor\/autor-zraly\/\">Mgr. Zden\u011bk Zral\u00fd<\/a>, da\u0148ov\u00fd poradce \u010d. 3177<\/strong><\/em><\/p>\n<h4>Minim\u00e1ln\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad OSV\u010c<\/h4>\n<p>Podle na\u0159\u00edzen\u00ed vl\u00e1dy \u010d. 365\/2008 Sb. ze dne 22. z\u00e1\u0159\u00ed 2008 je v\u00fd\u0161e v\u0161eobecn\u00e9ho vym\u011b\u0159ovac\u00edho z\u00e1kladu za rok 2007 stanovena na 21\u00a0527\u00a0K\u010d a v\u00fd\u0161e p\u0159epo\u010d\u00edtac\u00edho koeficientu \u010din\u00ed 1,0942. Pro rok 2009 \u010din\u00ed pr\u016fm\u011brn\u00e1 m\u011bs\u00ed\u010dn\u00ed mzda 23\u00a0555\u00a0K\u010d. Minim\u00e1ln\u00ed m\u011bs\u00ed\u010dn\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad pro m\u011bs\u00edce roku 2009 je tud\u00ed\u017e 11\u00a0777,50\u00a0K\u010d. Z toho\u00a0<strong>minim\u00e1ln\u00ed m\u011bs\u00ed\u010dn\u00ed z\u00e1loha na pojistn\u00e9 \u010din\u00ed 1\u00a0590\u00a0K\u010d<\/strong>.<\/p>\n<p>Z\u00e1lohu ve v\u00fd\u0161i 1\u00a0590\u00a0K\u010d mus\u00ed poprv\u00e9 za leden 2009 (posledn\u00edm dnem splatnosti je 9.\u00a02.\u00a02009) uhradit OSV\u010c, kter\u00e9 zahajuj\u00ed v roce 2009 samostatnou v\u00fdd\u011ble\u010dnou \u010dinnost, nebo i ty, kter\u00e9 podle P\u0159ehledu za rok 2007 platily v roce 2008 z\u00e1lohy ni\u017e\u0161\u00ed ne\u017e 1\u00a0590\u00a0K\u010d, s v\u00fdjimkou osob, kter\u00e9 nemaj\u00ed stanoven minim\u00e1ln\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad.<\/p>\n<h4>Maxim\u00e1ln\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad OSV\u010c<\/h4>\n<p>Maxim\u00e1ln\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad OSV\u010c \u010din\u00ed \u010dty\u0159icetiosmin\u00e1sobek pr\u016fm\u011brn\u00e9 mzdy. Definice pr\u016fm\u011brn\u00e9 mzdy je stejn\u00e1 jako p\u0159i stanoven\u00ed minim\u00e1ln\u00edho vym\u011b\u0159ovac\u00edho z\u00e1kladu, tzn. \u017ee se pro rok 2009 vych\u00e1z\u00ed z \u010d\u00e1stky 23\u00a0555\u00a0K\u010d.\u00a0<strong>Maxim\u00e1ln\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad v roce 2009 bude \u010dinit 1\u00a0130\u00a0640\u00a0K\u010d, maxim\u00e1ln\u00ed m\u011bs\u00ed\u010dn\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad bude 94\u00a0220\u00a0K\u010d a maxim\u00e1ln\u00ed z\u00e1loha na pojistn\u00e9 je stanovena na 12\u00a0720\u00a0K\u010d.<\/strong><\/p>\n<p>Na z\u00e1klad\u011b t\u00e9to zm\u011bny se v\u00fd\u0161e z\u00e1lohy zm\u011bn\u00ed od ledna 2009 t\u011bm OSV\u010c, kter\u00e9 v roce 2008 platily z\u00e1lohu 11\u00a0643\u00a0K\u010d, tj. v maxim\u00e1ln\u00ed v\u00fd\u0161i ur\u010den\u00e9 pro rok 2008, ale z\u00e1loha vypo\u010dten\u00e1 podle p\u0159\u00edjm\u016f dosa\u017een\u00fdch v roce 2007 byla vy\u0161\u0161\u00ed.<\/p>\n<p>U\u00a0OSV\u010c, kter\u00e9 byly v roce 2008 t\u00e9\u017e zam\u011bstnancem a sou\u010det vym\u011b\u0159ovac\u00edch z\u00e1klad\u016f ze zam\u011bstn\u00e1n\u00ed a vym\u011b\u0159ovac\u00edho z\u00e1kladu ze samostatn\u00e9 v\u00fdd\u011ble\u010dn\u00e9 \u010dinnosti dosa\u017een\u00fdch v roce 2008 p\u0159es\u00e1hl 1\u00a0034\u00a0880\u00a0K\u010d, se bude p\u0159i vy\u00fa\u010dtov\u00e1n\u00ed pojistn\u00e9ho za rok 2008 postupovat podle ustanoven\u00ed \u00a7 3a odst. 5 z\u00e1kona \u010d. 592\/1992 Sb., ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f. Znamen\u00e1 to, \u017ee se o p\u0159esahuj\u00edc\u00ed \u010d\u00e1stku sn\u00ed\u017e\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad OSV\u010c, a je-li p\u0159esahuj\u00edc\u00ed \u010d\u00e1stka vy\u0161\u0161\u00ed ne\u017e vym\u011b\u0159ovac\u00ed z\u00e1klad ze samostatn\u00e9 v\u00fdd\u011ble\u010dn\u00e9 \u010dinnosti, sn\u00ed\u017e\u00ed se o zbytek p\u0159esahuj\u00edc\u00ed \u010d\u00e1stky vym\u011b\u0159ovac\u00ed z\u00e1klad\/y ze zam\u011bstn\u00e1n\u00ed.<\/p>\n<h4>Vym\u011b\u0159ovac\u00ed z\u00e1klad pro platbu pojistn\u00e9ho st\u00e1tem<\/h4>\n<p>Od 1.\u00a01.\u00a02008 \u010din\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad pro pojistn\u00e9 hrazen\u00e9 st\u00e1tem 25\u00a0% v\u0161eobecn\u00e9ho vym\u011b\u0159ovac\u00edho z\u00e1kladu stanoven\u00e9ho na\u0159\u00edzen\u00edm vl\u00e1dy pro \u00fa\u010dely d\u016fchodov\u00e9ho poji\u0161t\u011bn\u00ed za kalend\u00e1\u0159n\u00ed rok, kter\u00fd o dva roky p\u0159edch\u00e1z\u00ed kalend\u00e1\u0159n\u00edmu roku, pro kter\u00fd se vym\u011b\u0159ovac\u00ed z\u00e1klad zji\u0161\u0165uje. Na z\u00e1klad\u011b p\u0159echodn\u00fdch ustanoven\u00ed z\u00e1kona \u010d. 261\/2007 Sb., kter\u00fd nov\u011b stanovil tuto definici,\u00a0<strong>se vym\u011b\u0159ovac\u00ed z\u00e1klad pro rok 2008 pro platbu pojistn\u00e9ho st\u00e1tem pou\u017eije i pro rok 2009<\/strong>.<\/p>\n<p>Na z\u00e1klad\u011b tohoto p\u0159echodn\u00e9ho ustanoven\u00ed\u00a0<strong>bude i v roce 2009 \u010dinit vym\u011b\u0159ovac\u00ed z\u00e1klad \u010d\u00e1stku 5\u00a0013\u00a0K\u010d<\/strong>. Z tohoto vym\u011b\u0159ovac\u00edho z\u00e1kladu bude st\u00e1t i\u00a0v\u00a0roce 2009 platit za osoby, za kter\u00e9 je podle zvl\u00e1\u0161tn\u00edho pr\u00e1vn\u00edho p\u0159edpisu pl\u00e1tcem pojistn\u00e9ho st\u00e1t,\u00a0<strong>m\u011bs\u00ed\u010dn\u011b pojistn\u00e9 ve v\u00fd\u0161i 677\u00a0K\u010d<\/strong>. Krom\u011b samotn\u00e9 platby pojistn\u00e9ho st\u00e1tem lze v\u00fd\u0161i tohoto vym\u011b\u0159ovac\u00edho z\u00e1kladu pou\u017e\u00edt jako odpo\u010dtu u\u00a0n\u011bkter\u00fdch zam\u011bstnanc\u016f podle \u00a7 3 odst. 7 z\u00e1kona \u010d. 592\/1992 Sb., ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Od 1. 1. 2009 doch\u00e1z\u00ed ke zm\u011bn\u011b minim\u00e1ln\u00edho a maxim\u00e1ln\u00edho vym\u011b\u0159ovac\u00edho z\u00e1kladu pro v\u00fdpo\u010det pojistn\u00e9ho na zdravotn\u00ed poji\u0161t\u011bn. Jak se tedy tyto \u00fapravy prom\u00edtnou do &#8230;<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[17,22],"tags":[],"class_list":["post-142","post","type-post","status-publish","format-standard","hentry","category-mzdy-a-personalistika","category-socialni-a-zdravotni-pojisteni"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/142","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=142"}],"version-history":[{"count":2,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/142\/revisions"}],"predecessor-version":[{"id":5297,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/142\/revisions\/5297"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=142"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=142"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=142"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}