{"id":159,"date":"2008-01-30T22:00:00","date_gmt":"2008-01-30T22:00:00","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/prispevky-zamestnavatele-na-penzijni-pripojisteni-se-statnim-prispevkem-soukrome-zivotni-pojisteni-od-1-1-2008\/"},"modified":"2023-02-01T15:11:16","modified_gmt":"2023-02-01T14:11:16","slug":"prispevky-zamestnavatele-na-penzijni-pripojisteni-se-statnim-prispevkem-soukrome-zivotni-pojisteni-od-1-1-2008","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/prispevky-zamestnavatele-na-penzijni-pripojisteni-se-statnim-prispevkem-soukrome-zivotni-pojisteni-od-1-1-2008\/","title":{"rendered":"P\u0159\u00edsp\u011bvky zam\u011bstnavatele na penzijn\u00ed p\u0159ipoji\u0161t\u011bn\u00ed se st\u00e1tn\u00edm p\u0159\u00edsp\u011bvkem a soukrom\u00e9 \u017eivotn\u00ed poji\u0161t\u011bn\u00ed – od 1.1.2008"},"content":{"rendered":"

<\/p>\n

Autor:\u00a0Mgr. Zden\u011bk Zral\u00fd<\/a>, da\u0148ov\u00fd poradce \u010d. 3177<\/strong><\/em><\/p>\n

Mnoz\u00ed zam\u011bstnavatel\u00e9 p\u0159isp\u00edvaj\u00ed sv\u00fdm zam\u011bstnanc\u016fm na penzijn\u00ed p\u0159ipoji\u0161t\u011bn\u00ed se st\u00e1tn\u00edm p\u0159\u00edsp\u011bvkem \u010di na soukrom\u00e9 \u017eivotn\u00ed poji\u0161t\u011bn\u00ed. V\u00a0r\u00e1mci da\u0148ov\u00e9 reformy doch\u00e1z\u00ed tak\u00e9 v\u00a0t\u00e9to oblasti od 1. 1. 2008 ke\u00a0zm\u011bn\u00e1m.<\/p>\n

Na \u00favod lze konstatovat, \u017ee p\u016fvodn\u00ed pr\u00e1vn\u00ed \u00faprava p\u0159\u00edsp\u011bvk\u016f zam\u011bstnavatel\u016f na penzijn\u00ed p\u0159ipoji\u0161t\u011bn\u00ed se st\u00e1tn\u00edm p\u0159\u00edsp\u011bvkem byla odli\u0161n\u00e1 od p\u0159\u00edsp\u011bvk\u016f na soukrom\u00e9 \u017eivotn\u00ed poji\u0161t\u011bn\u00ed jak v\u00a0oblasti da\u0148ov\u00e9 uznatelnosti na stran\u011b zam\u011bstnavatel\u016f, tak i v\u00a0oblasti osvobozen\u00ed na stran\u011b zam\u011bstnanc\u016f. Zat\u00edmco da\u0148ov\u00e1 uznatelnost resp. problematika osvobozen\u00ed u p\u0159\u00edsp\u011bvk\u016f na penzijn\u00ed p\u0159ipoji\u0161t\u011bn\u00ed byla nav\u00e1z\u00e1na na vym\u011b\u0159ov\u00e1n\u00ed z\u00e1klad pro pojistn\u00e9 na soci\u00e1ln\u00ed zabezpe\u010den\u00ed a p\u0159\u00edsp\u011bvek na st\u00e1tn\u00ed politiku zam\u011bstnanosti, tak p\u0159\u00edsp\u011bvek na soukrom\u00e9 \u017eivotn\u00ed poji\u0161t\u011bn\u00ed byl da\u0148ov\u011b limitov\u00e1n absolutn\u00edmi \u010d\u00e1stkami.<\/p>\n

Nov\u00e1 pr\u00e1vn\u00ed \u00faprava \u00fa\u010dinn\u00e1 od 1. 1. 2008 tuto rozd\u00edlnost odstranila a doch\u00e1z\u00ed ke sjednocen\u00ed. Novou pr\u00e1vn\u00ed \u00fapravu lze tedy z\u00a0tohoto \u00fahlu pohledu hodnotit pozitivn\u011b.<\/p>\n

1. Stav do 31. 12. 2007<\/h4>\n
    \n
  • Penzijn\u00ed p\u0159ipoji\u0161t\u011bn\u00ed se st\u00e1tn\u00edm p\u0159\u00edsp\u011bvkem<\/strong>\n

    Do konce roku 2007 byl p\u0159\u00edsp\u011bvek zam\u011bstnavatele da\u0148ov\u00fdm n\u00e1kladem, pokud byl pouk\u00e1z\u00e1n na \u00fa\u010det jeho zam\u011bstnance u penzijn\u00edho fondu, maxim\u00e1ln\u011b v\u0161ak do v\u00fd\u0161e\u00a03 %<\/strong>\u00a0\u00fahrnu vym\u011b\u0159ovac\u00edch z\u00e1klad\u016f zam\u011bstnance pro pojistn\u00e9 na soci\u00e1ln\u00ed zabezpe\u010den\u00ed a p\u0159\u00edsp\u011bvek na st\u00e1tn\u00ed politiku zam\u011bstnanosti za zda\u0148ovac\u00ed obdob\u00ed nebo jeho \u010d\u00e1st.<\/p>\n

    Na stran\u011b zam\u011bstnance byl osvobozen od dan\u011b z\u00a0p\u0159\u00edjm\u016f ze z\u00e1visl\u00e9 \u010dinnosti p\u0159\u00edsp\u011bvek zam\u011bstnavatele maxim\u00e1ln\u011b v\u0161ak do v\u00fd\u0161e\u00a05 %<\/strong>\u00a0vym\u011b\u0159ovac\u00edho z\u00e1kladu zam\u011bstnance pro pojistn\u00e9 na soci\u00e1ln\u00ed zabezpe\u010den\u00ed a p\u0159\u00edsp\u011bvek na st\u00e1tn\u00ed politiku zam\u011bstnanosti.<\/li>\n

  • Soukrom\u00e9 \u017eivotn\u00ed poji\u0161t\u011bn\u00ed<\/strong>\n

    Da\u0148ov\u00fdm n\u00e1kladem bylo pojistn\u00e9, kter\u00e9 hradil zam\u011bstnavatel poji\u0161\u0165ovn\u011b za zam\u011bstnance na soukrom\u00e9 \u017eivotn\u00ed poji\u0161t\u011bn\u00ed na z\u00e1klad\u011b pojistn\u00e9 smlouvy uzav\u0159en\u00e9 mezi zam\u011bstnancem jako pojistn\u00edkem a poji\u0161\u0165ovnou, kter\u00e1 je opr\u00e1vn\u011bna k\u00a0provozov\u00e1n\u00ed poji\u0161\u0165ovac\u00ed \u010dinnosti na \u00fazem\u00ed \u010cesk\u00e9 republiky podle zvl\u00e1\u0161tn\u00edho p\u0159edpisu, maxim\u00e1ln\u011b v\u0161ak v\u00a0\u00fahrnu za jednoho zam\u011bstnance do v\u00fd\u0161e\u00a08.000 K\u010d<\/strong>\u00a0za zda\u0148ovac\u00ed obdob\u00ed nebo jeho \u010d\u00e1st za podm\u00ednky, \u017ee ve smlouv\u011b byla sjedn\u00e1na v\u00fdplata pojistn\u00e9ho pln\u011bn\u00ed a\u017e po 60 kalend\u00e1\u0159n\u00edch m\u011bs\u00edc\u00edch a sou\u010dasn\u011b nejd\u0159\u00edve v\u00a0roce dosa\u017een\u00ed v\u011bku 60 let.<\/p>\n

    U zam\u011bstnance byl od dan\u011b z\u00a0p\u0159\u00edjm\u016f ze z\u00e1visl\u00e9 \u010dinnosti osvobozen p\u0159\u00edsp\u011bvek zam\u011bstnavatele maxim\u00e1ln\u011b v\u0161ak do v\u00fd\u0161e\u00a012.000 K\u010d<\/strong>\u00a0ro\u010dn\u011b od t\u00e9ho\u017e zam\u011bstnavatele.<\/li>\n<\/ul>\n

    2. Stav od 1. 1. 2008<\/h4>\n

    Od 1. 1. 2008 doch\u00e1z\u00ed k\u00a0da\u0148ov\u00e9mu sjednocen\u00ed u obou typ\u016f p\u0159\u00edsp\u011bvk\u016f zam\u011bstnavatel\u016f. Z \u00a7 24 z\u00e1kona \u010d. 586\/1992 Sb., o dan\u00edch z\u00a0p\u0159\u00edjm\u016f, ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f (d\u00e1le jen \u201eZDP) byla vypu\u0161t\u011bna speci\u00e1ln\u00ed ustanoven\u00ed \u0159e\u0161\u00edc\u00ed da\u0148ovou uznatelnost na stran\u011b zam\u011bstnavatele, kter\u00e1 \u0159e\u0161ila zvl\u00e1\u0161\u0165 p\u0159\u00edsp\u011bvek na penzijn\u00ed p\u0159ipoji\u0161t\u011bn\u00ed se st\u00e1tn\u00edm p\u0159\u00edsp\u011bvkem a zvl\u00e1\u0161\u0165 p\u0159\u00edsp\u011bvek na pojistn\u00e9 na soukrom\u00e9 \u017eivotn\u00ed poji\u0161t\u011bn\u00ed. Od 1. 1. 2008 je da\u0148ov\u00e1 znatelnost v\u00fd\u0161e uveden\u00fdch p\u0159\u00edsp\u011bvk\u016f upravena v\u00a0ustanoven\u00ed \u00a7 24 odst. 2 p\u00edsm. j bod 5 ZDP. V\u00a0tomto ustanoven\u00ed je \u0159e\u010deno, \u017ee\u00a0da\u0148ov\u00fdm v\u00fddajem (n\u00e1kladem) jsou v\u00fddaje (n\u00e1klady) na pr\u00e1va zam\u011bstnanc\u016f vypl\u00fdvaj\u00edc\u00ed z\u00a0kolektivn\u00ed smlouvy, vnit\u0159n\u00edho p\u0159edpisu zam\u011bstnavatele, pracovn\u00ed nebo jin\u00e9 smlouvy.<\/strong>\u00a0 Jin\u00fdmi slovy to znamen\u00e1, \u017ee pokud pr\u00e1va zam\u011bstnanc\u016f na p\u0159\u00edsp\u011bvek na penzijn\u00ed p\u0159ipoji\u0161t\u011bn\u00ed \u010di soukrom\u00e9 \u017eivotn\u00ed poji\u0161t\u011bn\u00ed budou zakotvena ve v\u00fd\u0161e uveden\u00fdch smlouv\u00e1ch \u010di vnit\u0159n\u00edch p\u0159edpisech, jsou da\u0148ov\u00fdmi v\u00fddaji (n\u00e1klady), a\u00a0to bez jak\u00e9hokoliv omezen\u00ed horn\u00ed hranice p\u0159\u00edsp\u011bvku.<\/strong><\/p>\n

    Na stran\u011b zam\u011bstnance se jedn\u00e1 o osvobozen\u00fd p\u0159\u00edjem ze z\u00e1visl\u00e9 \u010dinnosti\u00a0v\u00a0\u00fahrnu maxim\u00e1ln\u011b v\u0161ak do v\u00fd\u0161e 24.000 K\u010d ro\u010dn\u011b od t\u00e9ho\u017e zam\u011bstnavatele.<\/strong>\u00a0Na tomto m\u00edst\u011b bych cht\u011bl zd\u016fraznit, \u017ee v\u00a0\u00fahrnu znamen\u00e1 sou\u010det p\u0159\u00edsp\u011bvk\u016f zam\u011bstnavatele jak na penzijn\u00ed p\u0159ipoji\u0161t\u011bn\u00ed, tak na soukrom\u00e9 \u017eivotn\u00ed poji\u0161t\u011bn\u00ed. Znamen\u00e1 to tedy, \u017ee \u010d\u00e1stka 24.000 K\u010d se nevztahuje zvl\u00e1\u0161\u0165 na penzijn\u00ed p\u0159ipoji\u0161t\u011bn\u00ed se st\u00e1tn\u00edm p\u0159\u00edsp\u011bvkem a zvl\u00e1\u0161\u0165 na soukrom\u00e9 \u017eivotn\u00ed poji\u0161t\u011bn\u00ed, ale jedn\u00e1 se o sou\u010det p\u0159\u00edsp\u011bvk\u016f na oba typy p\u0159\u00edsp\u011bvk\u016f.<\/p>\n

    Posledn\u00ed zm\u011bnou v\u00a0t\u00e9to oblasti je to, \u017ee ji\u017e smlouva na soukrom\u00e9 \u017eivotn\u00ed poji\u0161t\u011bn\u00ed nemus\u00ed b\u00fdt uzav\u0159ena pouze s\u00a0poji\u0161\u0165ovnou, kter\u00e1 je opr\u00e1vn\u011bna k\u00a0provozov\u00e1n\u00ed poji\u0161\u0165ovac\u00ed \u010dinnosti na \u00fazem\u00ed \u010cesk\u00e9 republiky, ale m\u016f\u017ee j\u00edt nov\u011b i o poji\u0161\u0165ovnu usazenou na \u00fazem\u00ed \u010dlensk\u00e9ho st\u00e1tu Evropsk\u00e9 unie nebo Evropsk\u00e9ho hospod\u00e1\u0159sk\u00e9ho prostoru.<\/p>\n","protected":false},"excerpt":{"rendered":"","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":[12,8],"tags":[50,98],"class_list":["post-159","post","type-post","status-publish","format-standard","hentry","category-dan-z-prijmu-fyzickych-osob","category-dane","tag-dan-z-prijmu-fyzickych-osob","tag-zavisla-cinnost"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/159","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=159"}],"version-history":[{"count":2,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/159\/revisions"}],"predecessor-version":[{"id":5312,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/159\/revisions\/5312"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=159"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=159"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=159"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}