{"id":1432,"date":"2026-03-31T12:10:50","date_gmt":"2026-03-31T10:10:50","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/povinnosti-osvc-pri-zahajeni-cinnosti\/"},"modified":"2026-03-31T12:13:32","modified_gmt":"2026-03-31T10:13:32","slug":"povinnosti-osvc-pri-zahajeni-cinnosti","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/povinnosti-osvc-pri-zahajeni-cinnosti\/","title":{"rendered":"Povinnosti OSV\u010c p\u0159i zah\u00e1jen\u00ed \u017eivnosti: kam se registrovat a na jak\u00e9 platby nezapomenout"},"content":{"rendered":"<h2>Kdo je OSV\u010c<\/h2>\n<p>Pojem OSV\u010c ozna\u010duje osobu samostatn\u011b v\u00fdd\u011ble\u010dn\u011b \u010dinnou. Stanete se j\u00ed, kdy\u017e provozujete \u017eivnost, jste na tzv. voln\u00e9 noze nebo t\u0159eba podnik\u00e1te v zem\u011bd\u011blstv\u00ed. Pro ozna\u010den\u00ed OSV\u010c se pou\u017e\u00edvaj\u00ed i term\u00edny \u017eivnostn\u00edk, freelancer nebo volnono\u017eec.<\/p>\n<p>Pokud jste OSV\u010c, podnik\u00e1te jako fyzick\u00e1 osoba pod vlastn\u00edm jm\u00e9nem, tj. nem\u00e1te vlastn\u00ed firmu (pr\u00e1vnickou osobu). Za podnik\u00e1n\u00ed ru\u010d\u00edte cel\u00fdm sv\u00fdm majetkem v\u010detn\u011b toho osobn\u00edho.<\/p>\n<h2>OSV\u010c: registrace v za\u010d\u00e1tc\u00edch<\/h2>\n<p>P\u0159i z\u00edsk\u00e1n\u00ed \u017eivnostensk\u00e9ho opr\u00e1vn\u011bn\u00ed se <strong>p\u0159\u00edmo na \u017eivnostensk\u00e9m \u00fa\u0159ad\u011b<\/strong> zaregistrujete jako OSV\u010c tak\u00e9 u dvou dal\u0161\u00edch instituc\u00ed:<\/p>\n<ul>\n<li>zdravotn\u00ed poji\u0161\u0165ovny<\/li>\n<li>a p\u0159\u00edslu\u0161n\u00e9 spr\u00e1vy soci\u00e1ln\u00edho zabezpe\u010den\u00ed.<\/li>\n<\/ul>\n<p>A to <strong>vypln\u011bn\u00edm jednotn\u00e9ho registra\u010dn\u00edho formul\u00e1\u0159e<\/strong>. Poji\u0161\u0165ovn\u011b ani spr\u00e1v\u011b soci\u00e1ln\u00edho zabezpe\u010den\u00ed se tedy samostatn\u011b hl\u00e1sit nemus\u00edte.<\/p>\n<p>\u010ct\u011bte, <a href=\"https:\/\/money.cz\/novinky-a-tipy\/podnikani\/nez-zacnete-podnikat-kroky-nutne-k-zalozeni-zivnosti\/\">jak z\u00edskat \u017eivnostensk\u00fd list krok za krokem<\/a>.<\/p>\n<h2>Povinnosti OSV\u010c<\/h2>\n<ul>\n<li>Registrace OSV\u010c k dani z p\u0159idan\u00e9 hodnoty<\/li>\n<li>Registrace OSV\u010c k silni\u010dn\u00ed dani<\/li>\n<li>Registrace OSV\u010c jako pl\u00e1tce dan\u011b ze z\u00e1visl\u00e9 \u010dinnosti a sr\u00e1\u017ekov\u00e9 dan\u011b<\/li>\n<li>Povinnost platit zdravotn\u00ed poji\u0161t\u011bn\u00ed OSV\u010c<\/li>\n<li>Povinnost platit soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed OSV\u010c<\/li>\n<li>Povinnost pou\u017e\u00edvat datovou schr\u00e1nku<\/li>\n<\/ul>\n<h2>Povinnosti \u017eivnostn\u00edk\u016f na finan\u010dn\u00edm \u00fa\u0159ad\u011b<\/h2>\n<h3>1. Registrace OSV\u010c k dani z p\u0159\u00edjm\u016f fyzick\u00fdch osob<\/h3>\n<p>Od roku 2024 se u\u017e jako poplatn\u00edk <strong>nemus\u00edte registrovat jako pl\u00e1tce dan\u011b z p\u0159\u00edjm\u016f<\/strong> na finan\u010dn\u00edm \u00fa\u0159ad\u011b. Na va\u0161ich da\u0148ov\u00fdch povinnostech se ale nic nem\u011bn\u00ed.<\/p>\n<p><strong>Da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed <\/strong>k dani z p\u0159\u00edjm\u016f fyzick\u00fdch osob pod\u00e1v\u00e1te elektronicky, nap\u0159\u00edklad prost\u0159ednictv\u00edm port\u00e1lu <em>Moje dan\u011b<\/em> nebo datov\u00e9 schr\u00e1nky. P\u0159\u00edpadnou <strong>da\u0148 mus\u00edte zaplatit ve lh\u016ft\u011b pro pod\u00e1n\u00ed p\u0159izn\u00e1n\u00ed<\/strong> \u2013 tedy sou\u010dasn\u011b s pod\u00e1n\u00edm.<\/p>\n<ul>\n<li>Standardn\u00ed lh\u016fta pro elektronick\u00e9 pod\u00e1n\u00ed je <strong>do za\u010d\u00e1tku kv\u011btna n\u00e1sleduj\u00edc\u00edho roku <\/strong>(v roce 2026 je term\u00edn 4. kv\u011btna).\u00a0<\/li>\n<li>Pokud m\u00e1te da\u0148ov\u00e9ho poradce, lh\u016fta je del\u0161\u00ed (v roce 2026 je term\u00edn 1.\u202f\u010dervence).<\/li>\n<\/ul>\n<p>V prvn\u00edm roce podnik\u00e1n\u00ed obvykle <strong>z\u00e1lohy na da\u0148 neplat\u00edte<\/strong>. Da\u0148 se po\u010d\u00edt\u00e1 a\u017e z re\u00e1ln\u00e9ho p\u0159\u00edjmu, kter\u00fd vyk\u00e1\u017eete v da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed na konci roku. Podle v\u00fd\u0161e dan\u011b vy\u010d\u00edslen\u00e9 v p\u0159izn\u00e1n\u00ed pak ur\u010d\u00edte, jak vysok\u00e9 z\u00e1lohy budete platit v n\u00e1sleduj\u00edc\u00edm roce:<\/p>\n<ul>\n<li><strong>Da\u0148 do 30\u202f000\u202fK\u010d<\/strong> \u2013 z\u00e1lohy neplat\u00edte.<\/li>\n<li><strong>Da\u0148 30\u202f000\u2013150\u202f000\u202fK\u010d<\/strong> \u2013 plat\u00edte <strong>pololetn\u00ed z\u00e1lohy<\/strong> (dvakr\u00e1t ro\u010dn\u011b).<\/li>\n<li><strong>Da\u0148 nad 150\u202f000\u202fK\u010d<\/strong> \u2013 plat\u00edte <strong>\u010dtvrtletn\u00ed z\u00e1lohy<\/strong> (\u010dty\u0159ikr\u00e1t ro\u010dn\u011b).<\/li>\n<\/ul>\n<p>V praxi to znamen\u00e1, \u017ee pokud za\u010dnete podnikat v roce\u202f2026, <strong>prvn\u00ed z\u00e1lohy zaplat\u00edte a\u017e v roce\u202f2027<\/strong> \u2013 a to podle dan\u011b z p\u0159\u00edjm\u016f vyk\u00e1zan\u00e9 v p\u0159izn\u00e1n\u00ed za rok\u202f2026.<\/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\/1432\">\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\/1432\">\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<h3>2. Registrace OSV\u010c k dani z p\u0159idan\u00e9 hodnoty<\/h3>\n<p>Povinnost st\u00e1t se pl\u00e1tcem DPH z\u00e1vis\u00ed na <strong>v\u00fd\u0161i obratu<\/strong> a <strong>na tom, kdy jej p\u0159ekro\u010d\u00edte<\/strong>. od roku 2025 se obrat sleduje za cel\u00fd kalend\u00e1\u0159n\u00ed rok (1.\u202f1.\u201331.\u202f12.), nikoli za 12 po sob\u011b jdouc\u00edch m\u011bs\u00edc\u016f jako d\u0159\u00edv.\u00a0<\/p>\n<p>Existuj\u00ed dva hlavn\u00ed limity pro <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/registr-platcu-dph-vyhnete-se-nespolehlivym-platcum\/\">povinnou registraci<\/a>:<\/p>\n<ul>\n<li><strong>2\u202f000\u202f000\u202fK\u010d<\/strong> \u2013 pokud v\u00e1\u0161 obrat za kalend\u00e1\u0159n\u00ed rok tuto \u010d\u00e1stku p\u0159ekro\u010d\u00ed, stanete se pl\u00e1tcem DPH <strong>od\u202f1.\u202fledna n\u00e1sleduj\u00edc\u00edho roku<\/strong>,<\/li>\n<li><strong>2\u202f536\u202f500\u202fK\u010d<\/strong> \u2013 p\u0159i p\u0159ekro\u010den\u00ed t\u00e9to hranice se pl\u00e1tcem st\u00e1v\u00e1te <strong>hned druh\u00fd den <\/strong>po p\u0159ekro\u010den\u00ed obratu<strong>.<\/strong><\/li>\n<\/ul>\n<p>V obou p\u0159\u00edpadech mus\u00edte do\u202f10 pracovn\u00edch dn\u016f od dne, kdy jste limit p\u0159ekro\u010dili, podat finan\u010dn\u00edmu \u00fa\u0159adu p\u0159ihl\u00e1\u0161ku k registraci pl\u00e1tce DPH.<\/p>\n<p>Pl\u00e1tcem DPH se m\u016f\u017eete st\u00e1t i dobrovoln\u011b. To m\u016f\u017ee d\u00e1vat smysl zejm\u00e9na tehdy, pokud:<\/p>\n<ul>\n<li>budou va\u0161i odb\u011bratel\u00e9 pl\u00e1tci DPH,<\/li>\n<li>poskytujete pln\u011bn\u00ed do zahrani\u010d\u00ed,<\/li>\n<li>nakupujete zbo\u017e\u00ed nebo slu\u017eby z jin\u00fdch zem\u00ed EU,<\/li>\n<li>nebo o\u010dek\u00e1v\u00e1te, \u017ee v\u00e1\u0161 obrat p\u0159ekro\u010d\u00ed limit.<\/li>\n<\/ul>\n<p>V\u017edy je to v\u0161ak t\u0159eba posuzovat individu\u00e1ln\u011b a ide\u00e1ln\u011b se poradit s \u00fa\u010detn\u00edm nebo da\u0148ov\u00fdm poradcem.<\/p>\n<h3>3. Registrace OSV\u010c k silni\u010dn\u00ed dani<\/h3>\n<p>Od roku 2023 jsou ze silni\u010dn\u00ed dan\u011b <strong>vyjmut\u00e1 osobn\u00ed auta, autobusy a dod\u00e1vky do 12 tun<\/strong>. Znamen\u00e1 to, \u017ee tuto da\u0148 plat\u00edte pouze za:<\/p>\n<ul>\n<li>n\u00e1kladn\u00ed vozidla s maxim\u00e1ln\u00ed hmotnost\u00ed 12 tun a v\u00edce<\/li>\n<li>a za jejich p\u0159\u00edpojn\u00e1 vozidla s nejvy\u0161\u0161\u00ed povolenou hmotnost\u00ed 12 tun a v\u00edce.<\/li>\n<\/ul>\n<p>Silni\u010dn\u00ed da\u0148 se tedy neplat\u00ed automaticky jen proto, \u017ee ke sv\u00e9mu podnik\u00e1n\u00ed pou\u017e\u00edv\u00e1te auto \u2013 mus\u00edte m\u00edt vozidlo, kter\u00e9 spl\u0148uje v\u00fd\u0161e uveden\u00e1 krit\u00e9ria. Pokud ano, nehl\u00e1s\u00edte se u finan\u010dn\u00edho \u00fa\u0159adu p\u0159edem, ale pod\u00e1v\u00e1te da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed k silni\u010dn\u00ed dani a <strong>zaplat\u00edte da\u0148 za uplynul\u00fd rok <\/strong>zp\u011btn\u011b (obvykle do konce ledna n\u00e1sleduj\u00edc\u00edho roku).\u00a0<\/p>\n<h3>4. Registrace OSV\u010c jako pl\u00e1tce dan\u011b ze z\u00e1visl\u00e9 \u010dinnosti a sr\u00e1\u017ekov\u00e9 dan\u011b<\/h3>\n<p>Pokud budete vykon\u00e1vat svoji \u010dinnost za pomoci zam\u011bstnanc\u016f, mus\u00edte se zaregistrovat u finan\u010dn\u00edho \u00fa\u0159adu tak\u00e9 jako pl\u00e1tce dan\u011b ze z\u00e1visl\u00e9 \u010dinnosti a p\u0159\u00edpadn\u011b i sr\u00e1\u017ekov\u00e9 dan\u011b. To znamen\u00e1, \u017ee:<\/p>\n<ul>\n<li>b\u011bhem roku m\u00e1te <strong>m\u011bs\u00ed\u010dn\u00ed povinnosti spojen\u00e9 s mzdovou agendou<\/strong>, tedy odvod z\u00e1loh na da\u0148 a p\u0159\u00edsp\u011bvk\u016f zam\u011bstnanc\u016f i zam\u011bstnavatele,<\/li>\n<li>po skon\u010den\u00ed roku mus\u00edte podat <strong>vy\u00fa\u010dtov\u00e1n\u00ed obou zm\u00edn\u011bn\u00fdch dan\u00ed.<\/strong><\/li>\n<\/ul>\n<p><strong>TIP:<\/strong> Zva\u017ete <strong>tzv. pau\u0161\u00e1ln\u00ed da\u0148<\/strong>. Jedn\u00e1 se o zp\u016fsob, jak platit da\u0148 z p\u0159\u00edjm\u016f, zdravotn\u00ed a soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed jednou m\u011bs\u00ed\u010dn\u00ed platbou. Zjist\u011bte v\u00edce o <a href=\"https:\/\/money.cz\/novinky-a-tipy\/podnikani\/pausalni-dan-2021-jak-se-pocita-a-komu-se-vyplati\/\">pau\u0161\u00e1ln\u00ed dani<\/a> a spo\u010d\u00edtejte si, zda se v\u00e1m vyplat\u00ed.<\/p>\n<h2>Povinnosti \u017eivnostn\u00edk\u016f v\u016f\u010di zdravotn\u00ed poji\u0161\u0165ovn\u011b<\/h2>\n<p>Pojistn\u00e9 na v\u0161eobecn\u00e9 <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/se-vypocita-zdravotni-pojisteni-osvc-mate-platit\/\">zdravotn\u00ed poji\u0161t\u011bn\u00ed<\/a> plat\u00edte formou m\u011bs\u00ed\u010dn\u00edch z\u00e1loh a n\u00e1sledn\u011b p\u0159\u00edpadn\u00e9ho doplatku pojistn\u00e9ho. Z\u00e1loha je splatn\u00e1 od prvn\u00edho dne kalend\u00e1\u0159n\u00edho m\u011bs\u00edce, na kter\u00fd se plat\u00ed, do osm\u00e9ho dne n\u00e1sleduj\u00edc\u00edho m\u011bs\u00edce.<\/p>\n<h3>Z\u00e1lohy na zdravotn\u00ed poji\u0161\u0165ovnu &#8211; jak je to p\u0159i podnik\u00e1n\u00ed na hlavn\u00ed a vedlej\u0161\u00ed \u010dinnost<\/h3>\n<p><strong>V roce zah\u00e1jen\u00ed<\/strong> samostatn\u00e9 \u010dinnosti plat\u00edte z\u00e1lohu vypo\u010dtenou z minim\u00e1ln\u00edho vym\u011b\u0159ovac\u00edho z\u00e1kladu.<\/p>\n<ul>\n<li>V roce 2025 je minim\u00e1ln\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad 23 278,50 K\u010d a minim\u00e1ln\u00ed m\u011bs\u00ed\u010dn\u00ed z\u00e1loha je <strong>3 143 K\u010d<\/strong>.<\/li>\n<li>V roce 2026 je minim\u00e1ln\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad 24 483,50 K\u010d a minim\u00e1ln\u00ed m\u011bs\u00ed\u010dn\u00ed z\u00e1loha je <strong>3 306 K\u010d<\/strong>.<\/li>\n<\/ul>\n<p>Pokud podnik\u00e1te jako OSV\u010c na <strong>hlavn\u00ed \u010dinnost<\/strong> (tj. podnik\u00e1n\u00ed je va\u0161\u00edm hlavn\u00edm zdrojem p\u0159\u00edjm\u016f), mus\u00edte z\u00e1lohy platit <strong>ka\u017ed\u00fd m\u011bs\u00edc<\/strong> alespo\u0148 ve v\u00fd\u0161i minim\u00e1ln\u00ed z\u00e1lohy.\u00a0<\/p>\n<p>Jestli\u017ee podnik\u00e1te jako OSV\u010c vedlej\u0161\u00ed (nap\u0159. jste z\u00e1rove\u0148 zam\u011bstnanec a pojistn\u00e9 v\u00e1m z minim\u00e1ln\u00edho vym\u011b\u0159ovac\u00edho z\u00e1kladu odv\u00e1d\u00ed zam\u011bstnavatel), <strong>m\u011bs\u00ed\u010dn\u00ed z\u00e1lohy neplat\u00edte <\/strong>\u2013 v takov\u00e9m p\u0159\u00edpad\u011b se zdravotn\u00ed poji\u0161t\u011bn\u00ed doplat\u00ed a\u017e <strong>po pod\u00e1n\u00ed p\u0159ehledu<\/strong> podle skute\u010dn\u00e9ho p\u0159\u00edjmu.<\/p>\n<p>M\u011bs\u00ed\u010dn\u00ed z\u00e1lohy na zdravotn\u00ed poji\u0161t\u011bn\u00ed se v\u00e1s net\u00fdkaj\u00ed v t\u011bchto p\u0159\u00edpadech:<\/p>\n<ul>\n<li>Kdy\u017e za v\u00e1s <strong>plat\u00ed pojistn\u00e9 st\u00e1t<\/strong> (jste student nebo d\u016fchodce), v prvn\u00edm roce podnik\u00e1n\u00ed z\u00e1lohy platit nemus\u00edte. Pojistn\u00e9 p\u0159\u00edpadn\u011b doplat\u00edte po pod\u00e1n\u00ed p\u0159ehledu. V dal\u0161\u00edch letech se ji\u017e v\u00fd\u0161e z\u00e1loh odv\u00edj\u00ed od podan\u00e9ho p\u0159ehledu.<\/li>\n<li>V p\u0159\u00edpad\u011b, \u017ee jste <strong>cel\u00fd m\u011bs\u00edc v pracovn\u00ed neschopnosti nebo v na\u0159\u00edzen\u00e9 karant\u00e9n\u011b<\/strong> podle zvl\u00e1\u0161tn\u00edch pr\u00e1vn\u00edch p\u0159edpis\u016f, z\u00e1lohy na pojistn\u00e9 za tyto m\u011bs\u00edce neplat\u00edte.<\/li>\n<li>Pokud <strong>jste sou\u010dasn\u011b zam\u011bstnanec <\/strong>a samostatn\u00e1 v\u00fdd\u011ble\u010dn\u00e1 \u010dinnost nen\u00ed va\u0161\u00edm hlavn\u00edm zdrojem p\u0159\u00edjm\u016f, pojistn\u00e9 je ji\u017e odv\u00e1d\u011bno za v\u00e1s a nemus\u00edte platit z\u00e1lohy, p\u0159\u00edpadn\u00fd doplatek uhrad\u00edte po pod\u00e1n\u00ed p\u0159ehledu.<\/li>\n<\/ul>\n<p>Doplatek pojistn\u00e9ho zaplat\u00edte nejpozd\u011bji do 8 dn\u016f po dni, ve kter\u00e9m jste podali (pop\u0159\u00edpad\u011b jste m\u011bli podat) <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>. P\u0159ehled se standardn\u011b pod\u00e1v\u00e1 do jednoho m\u011bs\u00edce ode dne, ve kter\u00e9m kon\u010d\u00ed lh\u016fta pro pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed.<br \/>\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  <\/p>\n<h2>Povinnosti \u017eivnostn\u00edk\u016f v\u016f\u010di Spr\u00e1v\u011b soci\u00e1ln\u00edho zabezpe\u010den\u00ed<\/h2>\n<p>Z\u00e1lohy na soci\u00e1ln\u00ed zabezpe\u010den\u00ed se skl\u00e1daj\u00ed ze dvou \u010d\u00e1st\u00ed: povinn\u00e9ho <strong>d\u016fchodov\u00e9ho poji\u0161t\u011bn\u00ed<\/strong> a dobrovoln\u00e9ho <strong>nemocensk\u00e9ho poji\u0161t\u011bn\u00ed<\/strong>. D\u016fchodov\u00e9 poji\u0161t\u011bn\u00ed je povinn\u00e9 pro v\u0161echny OSV\u010c vykon\u00e1vaj\u00edc\u00ed hlavn\u00ed \u010dinnost a tvo\u0159\u00ed v\u011bt\u0161inu minim\u00e1ln\u00ed z\u00e1lohy, zat\u00edmco nemocensk\u00e9 poji\u0161t\u011bn\u00ed je dobrovoln\u00e9 a plat\u00ed se jen pokud se rozhodnete jej vyu\u017e\u00edt.\u00a0<\/p>\n<h3>1. Z\u00e1lohy OSV\u010c na d\u016fchodov\u00e9 poji\u0161t\u011bn\u00ed<\/h3>\n<p>Pojistn\u00e9 hrad\u00edte formou z\u00e1loh a p\u0159\u00edpadn\u00e9ho doplatku. Z\u00e1lohy jsou splatn\u00e9 od prvn\u00edho dne do posledn\u00edho dne m\u011bs\u00edce, za kter\u00fd je odv\u00e1d\u00edte.<\/p>\n<p>Pro ur\u010den\u00ed toho, zda m\u00e1te povinnost hradit z\u00e1lohy, je rozhoduj\u00edc\u00ed, jestli je va\u0161e samostatn\u00e1 v\u00fdd\u011ble\u010dn\u00e1 \u010dinnost pova\u017eov\u00e1na za <a href=\"https:\/\/money.cz\/novinky-a-tipy\/podnikani\/osvc-hlavni-a-vedlejsi-v-cem-jsou-rozdily-a-jak-poznate-kam-patrite-vy\/\">vedlej\u0161\u00ed, \u010di za hlavn\u00ed<\/a>. Zjednodu\u0161en\u011b lze konstatovat, \u017ee:<\/p>\n<ul>\n<li><strong>hlavn\u00ed plat\u00ed z\u00e1lohy v\u017edy<\/strong>,<\/li>\n<li>vedlej\u0161\u00ed pouze pokud se <strong>dobrovoln\u011b p\u0159ihl\u00e1s\u00ed<\/strong><\/li>\n<li>nebo pokud v roce p\u0159ede\u0161l\u00e9m <strong>p\u0159es\u00e1hnete rozhodnou \u010d\u00e1stku<\/strong> (pro rok 2026 je stanoven\u00e1 na 117 521 K\u010d).<\/li>\n<\/ul>\n<p>Samostatn\u00e1 v\u00fdd\u011ble\u010dn\u00e1 \u010dinnost se pova\u017euje za <strong>vedlej\u0161\u00ed<\/strong>, pokud jste jako OSV\u010c v kalend\u00e1\u0159n\u00edm roce:<\/p>\n<p><strong><em>a)<\/em><\/strong> <em>vykon\u00e1vali zam\u011bstn\u00e1n\u00ed, kde jste byli \u00fa\u010dastni <\/em><em>nemocensk\u00e9ho poji\u0161t\u011bn\u00ed,<\/em><em><br \/>\n<\/em><strong><em>b)<\/em><\/strong> <em>m\u011bli <\/em><em>n\u00e1rok na v\u00fdplatu invalidn\u00edho d\u016fchodu nebo <\/em><em>v\u00e1m <\/em><em>byl p\u0159izn\u00e1n starobn\u00ed d\u016fchod,<\/em><em><br \/>\n<\/em><strong><em>c)<\/em><\/strong> <em>m\u011bli <\/em><em>n\u00e1rok na rodi\u010dovsk\u00fd p\u0159\u00edsp\u011bvek nebo na pen\u011b\u017eitou pomoc v mate\u0159stv\u00ed nebo nemocensk\u00e9 z d\u016fvodu t\u011bhotenstv\u00ed a porodu, pokud <\/em><em>v\u00e1m <\/em><em>tyto d\u00e1vky n\u00e1le\u017e\u00ed z nemocensk\u00e9ho poji\u0161t\u011bn\u00ed zam\u011bstnanc\u016f, nebo <\/em><em>jste osobn\u011b pe\u010dovali <\/em><em>o osobu mlad\u0161\u00ed 10 let, kter\u00e1 je z\u00e1visl\u00e1 na pomoci jin\u00e9 osoby ve stupni I (lehk\u00e1 z\u00e1vislost), nebo o osobu, kter\u00e1 je z\u00e1visl\u00e1 na pomoci jin\u00e9 osoby ve stupni II (st\u0159edn\u011b t\u011b\u017ek\u00e1 z\u00e1vislost) nebo stupni III (t\u011b\u017ek\u00e1 z\u00e1vislost) anebo stupni IV (\u00fapln\u00e1 z\u00e1vislost), pokud osoba, kter\u00e1 je z\u00e1visl\u00e1 na pomoci jin\u00e9 osoby, je <\/em><em>va\u0161\u00ed osobou bl\u00edzkou, nebo s v\u00e1mi \u017eije <\/em><em>v dom\u00e1cnosti, nen\u00ed-li va\u0161\u00ed <\/em><em>osobou bl\u00edzkou, nebo<\/em><em><br \/>\n<\/em><strong><em>d)<\/em><\/strong><em> byla nezaopat\u0159en\u00fdm d\u00edt\u011btem.<\/em><\/p>\n<p>Minim\u00e1ln\u00ed <a href=\"https:\/\/www.cssz.cz\/zalohy-na-pojistne-na-duchodove-pojisteni\" target=\"_blank\" rel=\"noopener\">m\u011bs\u00ed\u010dn\u00ed z\u00e1lohy na d\u016fchodov\u00e9 poji\u0161t\u011bn\u00ed<\/a> v roce 2026:<\/p>\n<ul>\n<li>hlavn\u00ed \u010dinnost <strong>5 720 K\u010d<\/strong> (za\u010d\u00ednaj\u00edc\u00ed OSV\u010c v prvn\u00edch dvou letech podnik\u00e1n\u00ed plat\u00ed sn\u00ed\u017eenou z\u00e1lohu 3 575 K\u010d),<\/li>\n<li>vedlej\u0161\u00ed \u010dinnost <strong>1 574 K\u010d<\/strong>.<\/li>\n<\/ul>\n<p>Doplatek pojistn\u00e9ho mus\u00edte stejn\u011b jako u zdravotn\u00edho poji\u0161t\u011bn\u00ed zaplatit nejpozd\u011bji do <strong>8 dn\u016f<\/strong> po dni, ve kter\u00e9m jste podali (pop\u0159\u00edpad\u011b jste m\u011bli podat) p\u0159ehled o p\u0159\u00edjmech a v\u00fddaj\u00edch. P\u0159ehled se standardn\u011b pod\u00e1v\u00e1 do jednoho m\u011bs\u00edce ode dne, ve kter\u00e9m kon\u010d\u00ed lh\u016fta pro pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed.<\/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 dobrovoln\u00e9. Pokud se ho rozhodnete \u00fa\u010dastnit mus\u00edte platit z\u00e1lohy, kter\u00e9 pro rok 2026 \u010din\u00ed minim\u00e1ln\u011b <strong>243 <\/strong><strong>K\u010d m\u011bs\u00ed\u010dn\u011b <\/strong>(stejn\u011b jako v roce 2025).<\/p>\n<h2>Datov\u00e1 schr\u00e1nka OSV\u010c<\/h2>\n<p>Jako nov\u00e9 OSV\u010c v\u00e1m <strong>st\u00e1t automaticky z\u0159\u00edd\u00ed<\/strong> datovou schr\u00e1nku. Zjednodu\u0161en\u011b \u0159e\u010deno jde o elektronickou \u201epo\u0161tovn\u00ed schr\u00e1nku\u201c pro komunikaci s \u00fa\u0159ady \u2013 obdobu e-mailu. Ale zat\u00edmco e-mail si m\u016f\u017eete zalo\u017eit na jak\u00e9koliv jm\u00e9no, datovou schr\u00e1nku v\u00e1m z\u0159izuje \u00fa\u0159ad.<\/p>\n<p>D\u00edky tomu p\u0159es datovou schr\u00e1nku m\u016f\u017eete <strong>elektronicky komunikovat s \u00fa\u0159ady<\/strong>, kter\u00e9 v\u00ed, \u017ee jste dokumenty odeslali opravdu vy. Myslete na to, \u017ee s finan\u010dn\u00edm \u00fa\u0159adem mus\u00ed OSV\u010c povinn\u011b komunikovat elektronicky \u2013 pro v\u011bt\u0161inu podnikatel\u016f je nejsnaz\u0161\u00ed (a bezplatnou) variantou pr\u00e1v\u011b <a href=\"https:\/\/money.cz\/novinky-a-tipy\/podnikani\/datova-schranka-k-cemu-slouzi-zalozit-si-dat-pozor\/\">datov\u00e1 schr\u00e1nka<\/a>.<\/p>\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\/podnikani\/prectete-si-povinnosti-osvc-vedlejsi-podnikejte-pri-zamestnani\/\">Jak na podnik\u00e1n\u00ed p\u0159i zam\u011bstn\u00e1n\u00ed<\/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>Kdo je OSV\u010c Pojem OSV\u010c ozna\u010duje osobu samostatn\u011b v\u00fdd\u011ble\u010dn\u011b \u010dinnou. Stanete se j\u00ed, kdy\u017e provozujete \u017eivnost, jste na tzv. voln\u00e9 noze nebo t\u0159eba podnik\u00e1te v &#8230;<\/p>\n","protected":false},"author":2,"featured_media":1433,"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":[50,77,52,102,75],"class_list":["post-1432","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-prijmu-fyzickych-osob","category-dane","tag-dan-z-prijmu-fyzickych-osob","tag-danove-priznani","tag-osoba-samostatne-vydelecne-cinna-osvc","tag-registrace","tag-socialni-a-zdravotni-pojisteni"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/1432","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=1432"}],"version-history":[{"count":17,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/1432\/revisions"}],"predecessor-version":[{"id":18748,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/1432\/revisions\/18748"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/1433"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=1432"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=1432"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=1432"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}