{"id":15890,"date":"2024-11-27T07:00:00","date_gmt":"2024-11-27T06:00:00","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=15890"},"modified":"2024-11-22T16:32:06","modified_gmt":"2024-11-22T15:32:06","slug":"minimalni-zalohy-osvc-od-1-1-2025","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/minimalni-zalohy-osvc-od-1-1-2025\/","title":{"rendered":"Minim\u00e1ln\u00ed z\u00e1lohy OSV\u010c od 1.1.2025"},"content":{"rendered":"<h2>Pr\u016fm\u011brn\u00e1 mzda pro rok 2025<\/h2>\n<p>Pro rok 2025 byla stanovena pr\u016fm\u011brn\u00e1 mzda <strong>46\u00a0557 K\u010d<\/strong> (na\u0159\u00edzen\u00ed vl\u00e1dy \u010d. 282\/2024 Sb.). Oproti roku 2024 \u010din\u00ed nav\u00fd\u0161en\u00ed o 2\u00a0590 K\u010d, tedy cca o <strong>6 %<\/strong>. Od v\u00fd\u0161e pr\u016fm\u011brn\u00e9 mzdy se odv\u00edj\u00ed platby podnikatel\u016f do fond\u016f soci\u00e1ln\u00edho (d\u016fchodov\u00e9ho), nemocensk\u00e9ho a zdravotn\u00edho poji\u0161t\u011bn\u00ed.<\/p>\n<h2>Soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed OSV\u010c od roku 2025<\/h2>\n<p>Soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed je povinn\u00e9 pro v\u0161echny OSV\u010c s\u00a0hlavn\u00ed \u010dinnost\u00ed a \u010din\u00ed 29,2 % z\u00a0vym\u011b\u0159ovac\u00edho z\u00e1kladu (55 % da\u0148ov\u00e9ho zisku), p\u0159i\u010dem\u017e minim\u00e1ln\u00ed m\u011bs\u00ed\u010dn\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad (VZ) je odvisl\u00fd od v\u00fd\u0161e zmi\u0148ovan\u00e9 pr\u016fm\u011brn\u00e9 mzdy. Pro rok 2024 \u010dinil minim\u00e1ln\u00ed m\u011bs\u00ed\u010dn\u00ed VZ <strong>30 %<\/strong> pr\u016fm\u011brn\u00e9 mzdy, od roku 2025 byl tento v\u00fdpo\u010det nav\u00fd\u0161en na <strong>35 %<\/strong> pr\u016fm\u011brn\u00e9 mzdy a pro rok 2026 bude je\u0161t\u011b nav\u00fd\u0161en na <strong>40 %<\/strong> pr\u016fm\u011brn\u00e9 mzdy.<\/p>\n<p>OSV\u010c, kter\u00e1 zah\u00e1jila samostatnou v\u00fdd\u011ble\u010dnou \u010dinnost jako hlavn\u00ed (a z\u00e1rove\u0148 ji jako hlavn\u00ed nevykon\u00e1vala v p\u0159edch\u00e1zej\u00edc\u00edch 20 letech) \u010din\u00ed v roce zah\u00e1jen\u00ed \u010dinnosti, a v bezprost\u0159edn\u011b n\u00e1sleduj\u00edc\u00edch dvou kalend\u00e1\u0159\u00edch letech, jej\u00ed minim\u00e1ln\u00ed m\u011bs\u00ed\u010dn\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad <strong>25 %<\/strong> pr\u016fm\u011brn\u00e9 mzdy. Od 1. 1. 2024 \u010din\u00ed minim\u00e1ln\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad pro tuto OSV\u010c \u010d\u00e1stku 10 992 K\u010d, tedy minim\u00e1ln\u00ed v\u00fd\u0161e z\u00e1lohy na pojistn\u00e9 \u010din\u00ed 3 210 K\u010d.<\/p>\n<h3>Minim\u00e1ln\u00ed m\u011bs\u00ed\u010dn\u00ed VZ a minim\u00e1ln\u00ed v\u00fd\u0161e z\u00e1lohy na SP<\/h3>\n<p>Podnikatel\u00e9 plat\u00ed z\u00e1lohy ve v\u00fd\u0161i 1\/12 vypo\u010dten\u00e9ho ro\u010dn\u00edho pojistn\u00e9ho za p\u0159edchoz\u00ed kalend\u00e1\u0159n\u00ed rok. Pokud podnikali pouze \u010d\u00e1st roku, pak za alikvotn\u00ed \u010d\u00e1st tohoto pojistn\u00e9ho. Pokud by v\u0161ak m\u011bs\u00ed\u010dn\u00ed z\u00e1loha \u010dinila m\u00e9n\u011b, ne\u017e je z\u00e1konem stanovena minim\u00e1ln\u00ed m\u011bs\u00ed\u010dn\u00ed z\u00e1loha, je nutno platit z\u00e1konem dan\u00e9 minimum.<\/p>\n<p>Nov\u00e9 z\u00e1lohy je nutn\u00e9 nav\u00fd\u0161it ji\u017e od platby za leden 2025, jejich\u017e \u00fahradu je nutn\u00e9 prov\u00e9st nejpozd\u011bji do konce kalend\u00e1\u0159n\u00edho m\u011bs\u00edce (z\u00e1loha za leden 2025 bude splatn\u00e1 do 31.1.2025).<\/p>\n<p><strong>Hlavn\u00ed \u010dinnost \u2013 minim\u00e1ln\u00ed z\u00e1loha SP: <\/strong><\/p>\n<ul>\n<li>pro rok 2024: 13\u00a0191 K\u010d * 0,292 = <strong>3\u00a0852 K\u010d<\/strong><\/li>\n<li>pro rok 2025: 16\u00a0295 K\u010d * 0,292 = <strong>4 759 K\u010d<\/strong><\/li>\n<\/ul>\n<p><strong>Hlavn\u00ed \u010dinnost nov\u00e1 \u2013 minim\u00e1ln\u00ed z\u00e1loha SP: <\/strong><\/p>\n<ul>\n<li>pro rok 2024: 10 992 K\u010d * 0,292 = <strong>3\u00a0210 K\u010d<\/strong><\/li>\n<li>pro rok 2025: 11 640 K\u010d * 0,292 = <strong>3 399 K\u010d<\/strong><\/li>\n<\/ul>\n<p>Pokud podnikatel vykon\u00e1v\u00e1 vedlej\u0161\u00ed \u010dinnost, bude \u00fa\u010dasten na poji\u0161t\u011bn\u00ed, jen pokud jeho da\u0148ov\u00fd zisk dle \u00a7 7 z\u00e1kona o dan\u00edch z\u00a0p\u0159\u00edjm\u016f (d\u00e1le jen \u201eZDP\u201c) p\u0159ekro\u010d\u00ed rozhodnou \u010d\u00e1stku, kter\u00e1 pro rok 2024 \u010din\u00ed <strong>105\u00a0520 K\u010d<\/strong> a pro rok 2025 bude \u010dinit <strong>111\u00a0737 K\u010d<\/strong>. Pokud tento rozhodn\u00fd p\u0159\u00edjem (zisk) p\u0159ekro\u010d\u00ed, pak mus\u00ed platit z\u00e1lohy ve v\u00fd\u0161i 1\/12 posledn\u00edho ro\u010dn\u00edho pojistn\u00e9ho, nejm\u00e9n\u011b v\u0161ak ve v\u00fd\u0161i minim\u00e1ln\u00ed z\u00e1lohy. Minim\u00e1ln\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad je pak <strong>11 %<\/strong> pr\u016fm\u011brn\u00e9 mzdy.<\/p>\n<p><strong>Vedlej\u0161\u00ed \u010dinnost \u2013 minim\u00e1ln\u00ed z\u00e1loha SP: <\/strong><\/p>\n<ul>\n<li>pro rok 2024: 4 837 K\u010d * 0,292 = <strong>1 413 K\u010d<\/strong><\/li>\n<li>pro rok 2025: 5 122 K\u010d * 0,292 = <strong>1 496 K\u010d<\/strong><\/li>\n<\/ul>\n<h3>P\u0159\u00edklad: vedlej\u0161\u00ed \u010dinnost OSV\u010c a soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed<\/h3>\n<p><strong><em>Pan R\u016f\u017ei\u010dka je zam\u011bstnan\u00fd a podnik\u00e1\u00a0jako OSV\u010c vedlej\u0161\u00ed. Jeho p\u0159\u00edjmy v\u00a0roce 2024 i v\u00a0roce 2025 \u010dinily 450\u00a0000 K\u010d a v\u00fddaje 350\u00a0000 K\u010d. Kolik zaplat\u00ed podnikatel na soci\u00e1ln\u00edm poji\u0161t\u011bn\u00ed v\u00a0obou letech?\u00a0\u00a0 <\/em><\/strong><\/p>\n<p><em>Da\u0148ov\u00fd zisk \u010din\u00ed 100\u00a0000 K\u010d. Pokud je podnikatel OSV\u010c vedlej\u0161\u00ed a je pod hranic\u00ed tzv. rozhodn\u00e9ho p\u0159\u00edjmu, nezaplat\u00ed za rok 2024 ani za rok 2025 v\u016fbec \u017e\u00e1dn\u00e9 pojistn\u00e9 na soci\u00e1ln\u00ed (d\u016fchodov\u00e9).\u00a0\u00a0 <\/em><\/p>\n<p><strong><em>Jak by se situace zm\u011bnila, pokud by p\u0159\u00edjmy pana R\u016f\u017ei\u010dky \u010dinily 450\u00a0000 K\u010d, ale neevidoval by \u017e\u00e1dn\u00e9 skute\u010dn\u00e9 v\u00fddaje? <\/em><\/strong><\/p>\n<p><em>V\u00a0tomto p\u0159\u00edpad\u011b by mohl da\u0148ov\u00fd poplatn\u00edk vyu\u017e\u00edt tzv. v\u00fddajov\u00fd pau\u0161\u00e1l a uplatnit v\u00fddaje procentem z\u00a0p\u0159\u00edjm\u016f. P\u0159edpokl\u00e1dejme nej\u010dast\u011bj\u0161\u00ed 60 % v\u00fddajov\u00fd pau\u0161\u00e1l. Pak by jeho zisk \u010dinil 40 % z\u00a0vyk\u00e1zan\u00fdch p\u0159\u00edjm\u016f, tedy \u010d\u00e1stku 180\u00a0000 K\u010d. Jeliko\u017e do\u0161lo k\u00a0p\u0159ekro\u010den\u00ed rozhodn\u00e9ho p\u0159\u00edjmu jak pro rok 2024, tak pro rok 2025, bude muset pan R\u016f\u017ei\u010dka platit soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed. Jako na OSV\u010c vedlej\u0161\u00ed \u010dinnost se v\u0161ak na nej nad\u00e1le nevztahuj\u00ed minim\u00e1ln\u00ed odvody. <\/em><\/p>\n<p><em>V\u00fdpo\u010det 2024 i 2025: 180\u00a0000 K\u010d * 55 % * 29,2 % = 28\u00a0908 K\u010d<\/em><\/p>\n<p><em>(matematick\u00e9 vyj\u00e1d\u0159en\u00ed by \u010dinilo 16,06 % ze zisku)<\/em><\/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\/15890\">\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\/15890\">\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>Zdravotn\u00ed poji\u0161t\u011bn\u00ed OSV\u010c od roku 2025<\/h2>\n<p>Zdravotn\u00ed poji\u0161t\u011bn\u00ed je povinn\u00e9 pro v\u0161echny ob\u010dany. Odvod do fond\u016f zdravotn\u00edch poji\u0161\u0165oven je zaji\u0161t\u011bn bu\u010f z\u00a0p\u0159\u00edjm\u016f ze zam\u011bstn\u00e1n\u00ed, nebo z\u00a0podnik\u00e1n\u00ed, nebo od st\u00e1tu (p\u0159\u00edpadn\u011b r\u016fznou kombinac\u00ed), nebo formou \u00fahrady od samopl\u00e1tc\u016f, tzv. osob bez zdaniteln\u00fdch p\u0159\u00edjm\u016f.<\/p>\n<p>OSV\u010c plat\u00ed pojistn\u00e9 formou m\u011bs\u00ed\u010dn\u00edch z\u00e1loh na pojistn\u00e9 a doplatku vypo\u010dten\u00e9ho na z\u00e1klad\u011b p\u0159ehledu o v\u00fd\u0161i da\u0148ov\u00e9ho z\u00e1kladu za uplynul\u00fd rok. Pojistn\u00e9 \u010din\u00ed 13,5 % z vym\u011b\u0159ovac\u00edho z\u00e1kladu (<strong>st\u00e1le 50 % <\/strong>da\u0148ov\u00e9ho zisku \u2013 beze zm\u011bny), p\u0159i\u010dem\u017e minim\u00e1ln\u00ed m\u011bs\u00ed\u010dn\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad u hlavn\u00ed \u010dinnosti \u010din\u00ed 50 % pr\u016fm\u011brn\u00e9 mzdy. Pro placen\u00ed pojistn\u00e9ho a dodr\u017een\u00ed minim\u00e1ln\u00edho vym\u011b\u0159ovac\u00edho z\u00e1kladu je d\u016fle\u017eit\u00e9, kterou \u010dinnost poji\u0161t\u011bnec v dan\u00e9m soub\u011bhu (zam\u011bstn\u00e1n\u00ed vs. OSV\u010c) pova\u017euje za hlavn\u00ed nebo vedlej\u0161\u00ed zdroj sv\u00fdch p\u0159\u00edjm\u016f, co\u017e si <strong>ur\u010duje poji\u0161t\u011bnec s\u00e1m.<\/strong><\/p>\n<p><strong>Hlavn\u00ed \u010dinnost \u2013 minim\u00e1ln\u00ed z\u00e1loha ZP: <\/strong><\/p>\n<ul>\n<li>pro rok 2024: 21\u00a0983,50 K\u010d * 0,135 = <strong>2 968 K\u010d<\/strong><\/li>\n<li>pro rok 2025: 23 278,50 K\u010d * 0,135 = <strong>3 143 K\u010d<\/strong><\/li>\n<\/ul>\n<p><strong>Vedlej\u0161\u00ed \u010dinnost \u2013 minim\u00e1ln\u00ed z\u00e1loha ZP: <\/strong><\/p>\n<ul>\n<li>pro rok 2024: jedna dvan\u00e1ctina pojistn\u00e9ho za p\u0159edchoz\u00ed rok (p\u0159\u00edpadn\u011b jin\u00fd d\u011blitel dle po\u010dtu m\u011bs\u00edc\u016f podnik\u00e1n\u00ed), p\u0159i\u010dem\u017e povinnost neplatit z\u00e1lohy maj\u00ed <strong>jen zam\u011bstnanci <\/strong><\/li>\n<li>pro rok 2025: jedna dvan\u00e1ctina pojistn\u00e9ho za p\u0159edchoz\u00ed rok (p\u0159\u00edpadn\u011b jin\u00fd d\u011blitel dle po\u010dtu m\u011bs\u00edc\u016f podnik\u00e1n\u00ed), p\u0159i\u010dem\u017e povinnost neplatit z\u00e1lohy by m\u011bly m\u00edt <strong>nov\u011b v\u0161echny OSV\u010c<\/strong>, kter\u00fdch se net\u00fdk\u00e1 minim\u00e1ln\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad.<\/li>\n<\/ul>\n<p>Pokud by OSV\u010c p\u0159estala podnikat, a nebyla by ani zam\u011bstn\u00e1na, pak by si musela hradit pojistn\u00e9 sama jako osoba bez zdaniteln\u00fdch p\u0159\u00edjm\u016f. Zde se odv\u00edj\u00ed platba od minim\u00e1ln\u00ed mzdy pro dan\u00fd kalend\u00e1\u0159n\u00ed rok.<\/p>\n<p><strong>OBZP z\u00e1loha ZP: <\/strong><\/p>\n<ul>\n<li>pro rok 2024: 18 900 K\u010d * 0,135 = <strong>2 552 K\u010d<\/strong><\/li>\n<li>pro rok 2025: 20 800 K\u010d * 0,135 = <strong>2 808 K\u010d<\/strong><\/li>\n<\/ul>\n<h3>P\u0159\u00edklad: vedlej\u0161\u00ed \u010dinnost OSV\u010c a zdravotn\u00ed poji\u0161t\u011bn\u00ed<\/h3>\n<p><strong><em>Pan R\u016f\u017ei\u010dka je zam\u011bstnan\u00fd a podnik\u00e1\u00a0jako OSV\u010c vedlej\u0161\u00ed. Jeho p\u0159\u00edjmy v\u00a0roce 2024 i v\u00a0roce 2025 \u010dinily 450\u00a0000 K\u010d a v\u00fddaje 350\u00a0000 K\u010d. Kolik zaplat\u00ed podnikatel na zdravotn\u00edm v\u00a0obou letech?\u00a0\u00a0 <\/em><\/strong><\/p>\n<p><em>Da\u0148ov\u00fd zisk \u010din\u00ed 100\u00a0000 K\u010d. Pokud je podnikatel OSV\u010c vedlej\u0161\u00ed z\u00a0titulu zam\u011bstn\u00e1n\u00ed, nevztahuje se na n\u011bj povinnost hradit minim\u00e1ln\u00ed v\u00fd\u0161i pojistn\u00e9ho, nebo\u0165 tuto povinnost m\u00e1 ji\u017e jeho zam\u011bstnavatel. Proto OSV\u010c zaplat\u00ed pojistn\u00e9 pouze ze skute\u010dn\u00e9ho zisku. V\u00fdpo\u010det pro rok 2024 i pro rok 2025 z\u016fst\u00e1v\u00e1 stejn\u00fd.<\/em><\/p>\n<p><em>V\u00fdpo\u010det: 100\u00a0000 K\u010d * 50 % * 13,5 % = 6\u00a0750 K\u010d<\/em><\/p>\n<p><em>(matematick\u00e9 vyj\u00e1d\u0159en\u00ed by \u010dinilo 6,75 % ze zisku)<\/em><\/p>\n<h2>Nemocensk\u00e9 poji\u0161t\u011bn\u00ed OSV\u010c od roku 2025<\/h2>\n<p>Nemocensk\u00e9 poji\u0161t\u011bn\u00ed (pro v\u00fdplatu nemocensk\u00fdch d\u00e1vek v\u00a0p\u0159\u00edpad\u011b pracovn\u00ed neschopnosti) je pro OSV\u010c zcela dobrovoln\u00e9. Pokud se podnikatel p\u0159ihl\u00e1s\u00ed k dobrovoln\u00e9mu d\u016fchodov\u00e9mu poji\u0161t\u011bn\u00ed, pak si s\u00e1m ur\u010duje m\u011bs\u00ed\u010dn\u00ed z\u00e1klad pro placen\u00ed pojistn\u00e9ho na nemocensk\u00e9 poji\u0161t\u011bn\u00ed, a to v\u00a0rozmez\u00ed mezi minim\u00e1ln\u00edm m\u011bs\u00ed\u010dn\u00edm z\u00e1kladem a sv\u00fdm vypo\u010dten\u00fdm maxim\u00e1ln\u00edm m\u011bs\u00ed\u010dn\u00edm z\u00e1kladem. Minim\u00e1ln\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad pro pojistn\u00e9 na NP v roce 2024 je 8 000 K\u010d a pro rok 2025 bude \u010dinit 9\u00a0000 K\u010d.<\/p>\n<p><strong>Minim\u00e1ln\u00ed z\u00e1loha na NP: <\/strong><\/p>\n<ul>\n<li>pro rok 2024: 8 000 K\u010d * 0,027 = <strong>216 K\u010d<\/strong><\/li>\n<li>pro rok 2025: 9 000 K\u010d * 0,027 = <strong>243 K\u010d<\/strong><\/li>\n<\/ul>\n<p>Informace o zaplacen\u00e9m pojistn\u00e9m na nemocensk\u00e9 poji\u0161t\u011bn\u00ed m\u016f\u017ee OSV\u010c lehce zjistit online na e-Port\u00e1lu \u010cSSZ, a to p\u0159ihl\u00e1\u0161en\u00edm prost\u0159ednictv\u00edm datov\u00e9 schr\u00e1nky nebo identitou ob\u010dana.<\/p>\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  \n<h2>Celkov\u00e9 minim\u00e1ln\u00ed z\u00e1lohy OSV\u010c od roku 2025<\/h2>\n<p>Pravideln\u00e9 m\u011bs\u00ed\u010dn\u00ed z\u00e1lohy jsou splatn\u00e9 odli\u0161n\u011b pro soci\u00e1ln\u00ed a odli\u0161n\u011b pro zdravotn\u00ed poji\u0161t\u011bn\u00ed. Zat\u00edmco na soci\u00e1ln\u00ed je nutn\u00e9 odeslat pen\u00edze do konce dan\u00e9ho kalend\u00e1\u0159n\u00edho m\u011bs\u00edce, na \u00fahradu z\u00e1lohy na zdravotn\u00ed poji\u0161t\u011bn\u00ed m\u00e1 podnikatel o 8 kalend\u00e1\u0159n\u00edch dn\u016f v\u00edce.<\/p>\n<p><strong>Z\u00e1lohu za leden 2025: <\/strong><\/p>\n<ul>\n<li>na soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed je nutn\u00e9 uhradit do konce ledna 2025<\/li>\n<li>na zdravotn\u00ed poji\u0161t\u011bn\u00ed do 8. \u00fanora 2025<\/li>\n<\/ul>\n<p><u>OSV\u010c hlavn\u00ed \u010dinnost:<\/u><\/p>\n<ul>\n<li>soci\u00e1ln\u00ed (d\u016fchodov\u00e9): 4 759 K\u010d<\/li>\n<li>p\u0159i\u010dem\u017e soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed m\u00e1 maxim\u00e1ln\u00ed strop<\/li>\n<li>zdravotn\u00ed poji\u0161t\u011bn\u00ed: 3 143 K\u010d<\/li>\n<li>ve\u0159ejn\u00e9 zdravotn\u00ed poji\u0161t\u011bn\u00ed nem\u00e1 maxim\u00e1ln\u00ed strop<\/li>\n<li><strong>celkem: minim\u00e1ln\u011b 7\u00a0902 K\u010d <\/strong><\/li>\n<\/ul>\n<p><u>OSV\u010c vedlej\u0161\u00ed \u010dinnost<\/u>:<\/p>\n<ul>\n<li>soci\u00e1ln\u00ed (d\u016fchodov\u00e9): 1 496 K\u010d<\/li>\n<li>v\u00fdd\u011blek pod rozhodn\u00fd p\u0159\u00edjem: 0 K\u010d<\/li>\n<li>zdravotn\u00ed poji\u0161t\u011bn\u00ed: 0 K\u010d<\/li>\n<li><strong>celkem: minim\u00e1ln\u011b 0 nebo 1 496 K\u010d <\/strong><\/li>\n<\/ul>\n<p><u>OSV\u010c pau\u0161\u00e1ln\u00ed re\u017eim:<\/u><\/p>\n<p>OSV\u010c, kter\u00e9 se p\u0159ihl\u00e1sili do tzv. pau\u0161\u00e1ln\u00edho re\u017eimu maj\u00ed povinnost hradit pravideln\u011b m\u011bs\u00ed\u010dn\u011b pouze jednu \u010d\u00e1stku, kter\u00e1 v\u00a0sob\u011b obsahuje z\u00e1lohu na da\u0148 z\u00a0p\u0159\u00edjm\u016f, z\u00e1lohu na pojistn\u00e9 na soci\u00e1ln\u00ed (d\u016fchodov\u00e9) poji\u0161t\u011bn\u00ed a z\u00e1lohu na ve\u0159ejn\u00e9 zdravotn\u00ed poji\u0161t\u011bn\u00ed. Pro rok 2025 se navy\u0161uje z\u00e1loha <strong>jen pro 1. p\u00e1smo. <\/strong>Pravideln\u00e9 m\u011bs\u00ed\u010dn\u00ed z\u00e1lohy jsou splatn\u00e9 do 20. dne aktu\u00e1ln\u00edho kalend\u00e1\u0159n\u00edho m\u011bs\u00edce (za leden 2025 tak do 20.1.2025).\u00a0 Pau\u0161\u00e1ln\u00ed z\u00e1loha se plat\u00ed na bankovn\u00ed \u00fa\u010det m\u00edstn\u011b p\u0159\u00edslu\u0161n\u00e9ho spr\u00e1vce dan\u011b (finan\u010dn\u00edho \u00fa\u0159adu) s p\u0159ed\u010d\u00edsl\u00edm 2866.<\/p>\n<ul>\n<li>pau\u0161\u00e1ln\u00ed z\u00e1loha &#8211; 1. p\u00e1smo: 8 716 K\u010d<\/li>\n<li>pau\u0161\u00e1ln\u00ed z\u00e1loha &#8211; 2. p\u00e1smo: 16 745 K\u010d (beze zm\u011bny)<\/li>\n<li>pau\u0161\u00e1ln\u00ed z\u00e1loha &#8211; 3. p\u00e1smo: 27 139 K\u010d (beze zm\u011bny)<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Pr\u016fm\u011brn\u00e1 mzda pro rok 2025 Pro rok 2025 byla stanovena pr\u016fm\u011brn\u00e1 mzda 46\u00a0557 K\u010d (na\u0159\u00edzen\u00ed vl\u00e1dy \u010d. 282\/2024 Sb.). Oproti roku 2024 \u010din\u00ed nav\u00fd\u0161en\u00ed o &#8230;<\/p>\n","protected":false},"author":10,"featured_media":15891,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[12,8],"tags":[64,85,75,86,297],"class_list":["post-15890","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-prijmu-fyzickych-osob","category-dane","tag-dan-z-prijmu","tag-nemocenske-pojisteni","tag-socialni-a-zdravotni-pojisteni","tag-socialni-pojisteni","tag-zdravotni-pojisteni"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/15890","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\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=15890"}],"version-history":[{"count":2,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/15890\/revisions"}],"predecessor-version":[{"id":15893,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/15890\/revisions\/15893"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/15891"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=15890"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=15890"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=15890"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}