{"id":19004,"date":"2026-06-30T08:17:25","date_gmt":"2026-06-30T06:17:25","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=19004"},"modified":"2026-06-30T08:19:05","modified_gmt":"2026-06-30T06:19:05","slug":"socialni-odvody-pro-osvc-od-1-7-2026","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/mzdy-a-personalistika\/socialni-odvody-pro-osvc-od-1-7-2026\/","title":{"rendered":"Soci\u00e1ln\u00ed odvody pro OSV\u010c od 1.7.2026"},"content":{"rendered":"

S\u00a0\u00fa\u010dinnost\u00ed od 1. 7. 2026 se u podnikatel\u016f sni\u017euje vym\u011b\u0159ovac\u00ed z\u00e1klad na 35 % pr\u016fm\u011brn\u00e9 mzdy, tato zm\u011bna byla provedena z\u00e1konem \u010d. 90\/2026 Sb., kter\u00fdm se m\u011bn\u00ed z\u00e1kon \u010d. 589\/1992 Sb., o pojistn\u00e9m na soci\u00e1ln\u00ed zabezpe\u010den\u00ed a p\u0159\u00edsp\u011bvku na st\u00e1tn\u00ed politiku zam\u011bstnanosti, ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f.<\/p>\n

Minim\u00e1ln\u00ed m\u011bs\u00ed\u010dn\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad OSV\u010c se tak po \u00fa\u010dinnosti z\u00e1kona sni\u017euje ze 40 % na 35 % pr\u016fm\u011brn\u00e9 mzdy. <\/strong><\/p>\n

V praxi to znamen\u00e1, \u017ee vybran\u00e9 skupiny OSV\u010c<\/strong> budou u\u017e od \u010dervence 2026<\/u> platit ni\u017e\u0161\u00ed z\u00e1lohy, a to jak OSV\u010c pod\u00e1vaj\u00edc\u00ed da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed, tak OSV\u010c vyu\u017e\u00edvaj\u00edc\u00ed pau\u0161\u00e1ln\u00ed da\u0148.<\/p>\n

Z\u00e1kon z\u00e1rove\u0148 upravuje i situaci za prvn\u00ed m\u011bs\u00edce roku. P\u0159\u00edpadn\u00fd rozd\u00edl mezi zaplacen\u00fdmi z\u00e1lohami a jejich nov\u011b stanovenou ni\u017e\u0161\u00ed v\u00fd\u0161\u00ed bude \u017eivnostn\u00edk\u016fm zohledn\u011bn jako p\u0159eplatek<\/strong>.<\/p>\n

Za spln\u011bn\u00ed podm\u00ednek pak m\u016f\u017ee b\u00fdt \u017eivnostn\u00edk\u016fm p\u0159eplatek na soci\u00e1ln\u00edm, resp. d\u016fchodov\u00e9m poji\u0161t\u011bn\u00ed (d\u00e1le jen \u201esoci\u00e1ln\u00ed\u201c poji\u0161t\u011bn\u00ed) za prvn\u00edch p\u011bt m\u011bs\u00edc\u016f vr\u00e1cen. Ve zdravotn\u00edm poji\u0161t\u011bn\u00ed se nic nem\u011bn\u00ed.<\/p>\n

Kolik budou nov\u00e9 minim\u00e1ln\u00ed z\u00e1lohy na soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed?<\/h2>\n

Zm\u011bny se dotknou pouze<\/strong> OSV\u010c, jen\u017e vykov\u00e1vaj\u00ed podnikatelskou \u010dinnost jako \u201ehlavn\u00ed\u201c<\/strong>. Podnikatel\u00e9 OSV\u010c vedlej\u0161\u00ed tak budou platit z\u00e1lohy vypo\u010dten\u00e9 z\u00a0posledn\u011b podan\u00e9ho P\u0159ehledu na pojistn\u00e9m (P\u0159ehled o p\u0159\u00edjmech a v\u00fddaj\u00edch OSV\u010c). Zm\u011bny se nedotknou ani nov\u011b za\u010d\u00ednaj\u00edc\u00edch podnikatel\u016f, kte\u0159\u00ed plat\u00ed minim\u00e1ln\u00ed z\u00e1lohy ni\u017e\u0161\u00ed (v\u00fdjimka plat\u00ed v roce zah\u00e1jen\u00ed podnik\u00e1n\u00ed + n\u00e1sleduj\u00edc\u00ed 2 roky).<\/p>\n

Minim\u00e1ln\u00ed z\u00e1lohy<\/u> na soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed od 1. 1. 2026: 5 720 K\u010d<\/p>\n

Nov\u00e9 minim\u00e1ln\u00ed z\u00e1lohy<\/u> na soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed od 1. 7. 2026: 5 005 K\u010d<\/p>\n

Pokles z\u00e1loh se zp\u011btnou \u00fa\u010dinnost\u00ed od 1. 1. 2026 (maxim\u00e1ln\u011b): 715 K\u010d<\/p>\n

\u010cSSZ nebude vracet p\u0159eplatky automaticky!<\/h2>\n

Pokud OSV\u010c plat\u00ed minim\u00e1ln\u00ed z\u00e1lohy, m\u016f\u017ee z\u00edskat zp\u011bt p\u0159eplatek a\u017e 4 290 K\u010d<\/strong> (6 * 715 K\u010d). OSV\u010c v\u0161ak budou muset aktivn\u011b<\/u> podat \u017e\u00e1dost o vr\u00e1cen\u00ed p\u0159eplatku. \u010cSSZ n\u00e1sledn\u011b do 60 dn\u016f vr\u00e1t\u00ed p\u0159eplatek, a to bu\u010f na \u00fa\u010det, ze kter\u00e9ho OSV\u010c plat\u00ed z\u00e1lohy na pojistn\u00e9, p\u0159\u00edpadn\u011b na jin\u00fd \u00fa\u010det \u010di jin\u00fdm zp\u016fsobem, kter\u00fd OSV\u010c uvede ve sv\u00e9 \u017e\u00e1dosti. Pokud by cht\u011bl podnikatel\/ka zaslat p\u0159eplatek v hotovosti prost\u0159ednictv\u00edm dr\u017eitele po\u0161tovn\u00ed licence, pak mus\u00ed po\u010d\u00edtat s\u00a0t\u00edm, \u017ee bude hradit n\u00e1klady za doru\u010den\u00ed (po\u0161tovn\u00e9).<\/p>\n

P\u0159\u00edklad<\/u>:<\/em><\/strong><\/p>\n

Budou minim\u00e1ln\u00ed z\u00e1lohy skute\u010dn\u011b 5\u00a0005 K\u010d?<\/em><\/strong><\/p>\n

Minim\u00e1ln\u00ed z\u00e1loha 5\u00a0005 K\u010d plat\u00ed pro OSV\u010c hlavn\u00ed, pokud v\u0161ak nebude matematick\u00fd v\u00fdpo\u010det nov\u00e9 z\u00e1lohy pro rok 2026 (z\u00a0jejich vym\u011b\u0159ovac\u00edho z\u00e1kladu za rok 2025) vy\u0161\u0161\u00ed. <\/em><\/p>\n

P\u0159\u00edklad<\/u>:<\/em><\/strong><\/p>\n

M\u011bs\u00ed\u010dn\u00ed da\u0148ov\u00fd z\u00e1klad OSV\u010c HLAVN\u00cd za rok 2025 \u010dinil 10\u00a0000 K\u010d:<\/em><\/p>\n

    \n
  • nov\u00e1 z\u00e1loha: 10\u00a0000 * 55 % * 29,2 % = 1 606 K\u010d<\/strong> = minimum 5\u00a0005 K\u010d<\/em><\/li>\n<\/ul>\n

    M\u011bs\u00ed\u010dn\u00ed da\u0148ov\u00fd z\u00e1klad OSV\u010c HLAVN\u00cd za rok 2025 \u010dinil 32\u00a0000 K\u010d:<\/em><\/p>\n

      \n
    • nov\u00e1 z\u00e1loha: 32\u00a0000 * 55 % * 29,2 % = 5 140 K\u010d<\/strong> = nov\u00e1 z\u00e1loha 5\u00a0140 K\u010d<\/em><\/li>\n
    • n\u00e1rok na vr\u00e1cen\u00ed p\u0159eplatku za leden a\u017e \u010derven: 6 * 580 K\u010d<\/em><\/li>\n<\/ul>\n

      M\u011bs\u00ed\u010dn\u00ed da\u0148ov\u00fd z\u00e1klad OSV\u010c HLAVN\u00cd za rok 2025 \u010dinil 35\u00a0400 K\u010d:<\/em><\/p>\n

        \n
      • nov\u00e1 z\u00e1loha: 35\u00a0400 * 55 % * 29,2 % = 5 686 K\u010d<\/strong> = nov\u00e1 z\u00e1loha 5\u00a0686 K\u010d<\/em><\/li>\n
      • n\u00e1rok na vr\u00e1cen\u00ed p\u0159eplatku za leden a\u017e \u010derven: 6 * 34 K\u010d<\/em><\/li>\n<\/ul>\n

        M\u011bs\u00ed\u010dn\u00ed da\u0148ov\u00fd z\u00e1klad OSV\u010c HLAVN\u00cd za rok 2025 \u010dinil 40\u00a0000 K\u010d:<\/em><\/p>\n

          \n
        • z\u00e1loha: 40\u00a0000 * 55 % * 29,2 % = 6 424 K\u010d<\/strong><\/em><\/li>\n
        • pro tuto OSV\u010c se nic nem\u011bn\u00ed<\/em><\/li>\n<\/ul>\n

          Jak mohou OSV\u010c hlavn\u00ed z\u00edskat zp\u011bt p\u0159eplatek?<\/h2>\n
            \n
          • Osoby samostatn\u011b v\u00fdd\u011ble\u010dn\u011b \u010dinn\u00e9, kter\u00e9 nejsou v pau\u0161\u00e1ln\u00edm re\u017eimu<\/strong>, maj\u00ed mo\u017enost po\u017e\u00e1dat \u010cSSZ o vyu\u017eit\u00ed p\u0159eplatku na \u00fahradu budouc\u00edch z\u00e1loh, nebo na konci roku podat u p\u0159\u00edslu\u0161n\u00e9 \u00dazemn\u00ed spr\u00e1vy soci\u00e1ln\u00edho zabezpe\u010den\u00ed \u017e\u00e1dost o jeho vr\u00e1cen\u00ed.<\/li>\n
          • P\u0159eplatek je vyplacen nejpozd\u011bji do 60 dn\u016f od pod\u00e1n\u00ed \u017e\u00e1dosti.<\/strong><\/li>\n
          • Pokud tak neu\u010din\u00ed, mohou si za\u017e\u00e1dat o vr\u00e1cen\u00ed vznikl\u00e9ho p\u0159eplatku po pod\u00e1n\u00ed P\u0159ehledu na \u010cSSZ za rok 2026 (jaro\/l\u00e9to 2027).<\/li>\n<\/ul>\n

            Jak vr\u00e1tit p\u0159eplatek u pau\u0161\u00e1ln\u00ed dan\u011b?<\/h2>\n

            K\u00a0t\u00e9to problematice vydala Finan\u010dn\u00ed spr\u00e1va dne 23 .6. 2026 tiskovou zpr\u00e1vu. Sn\u00ed\u017een\u00ed minim\u00e1ln\u00edho vym\u011b\u0159ovac\u00edho z\u00e1kladu se projev\u00ed i v prvn\u00edm p\u00e1smu<\/strong> pau\u0161\u00e1ln\u00ed dan\u011b. Ve druh\u00e9m a t\u0159et\u00edm p\u00e1smu z\u016fst\u00e1v\u00e1 v\u00fd\u0161e pau\u0161\u00e1ln\u00ed dan\u011b stejn\u00e1.<\/p>\n

            Pau\u0161\u00e1ln\u00ed da\u0148 v\u00a01. p\u00e1smu zahrnuje: <\/u><\/p>\n

              \n
            • 1,15n\u00e1sobek minima soci\u00e1ln\u00edho pojistn\u00e9ho<\/li>\n
            • minim\u00e1ln\u00ed z\u00e1lohu na zdravotn\u00ed poji\u0161t\u011bn\u00ed<\/li>\n
            • da\u0148 ve v\u00fd\u0161i 100 K\u010d<\/li>\n<\/ul>\n

              M\u011bs\u00ed\u010dn\u00ed pau\u0161\u00e1ln\u00ed da\u0148 v\u00a01. p\u00e1smu do 30. 6. 2026<\/strong>: 9 984 K\u010d<\/u><\/p>\n

                \n
              • soci\u00e1ln\u00ed: 6 578 K\u010d<\/li>\n
              • zdravotn\u00ed: 3 306 K\u010d<\/li>\n
              • da\u0148: 100 K\u010d<\/li>\n<\/ul>\n

                M\u011bs\u00ed\u010dn\u00ed pau\u0161\u00e1ln\u00ed da\u0148 v\u00a01. p\u00e1smu od 1. 7. 2026<\/strong>: 9 162 K\u010d<\/u><\/p>\n

                  \n
                • soci\u00e1ln\u00ed: 5 756 K\u010d<\/li>\n
                • zdravotn\u00ed: 3 306 K\u010d<\/li>\n
                • da\u0148: 100 K\u010d<\/li>\n<\/ul>\n

                  M\u011bs\u00ed\u010dn\u00ed pau\u0161\u00e1ln\u00ed z\u00e1loha se od \u010dervence<\/strong>2026<\/strong> sn\u00ed\u017e\u00ed o 822 K\u010d, nov\u00e1 v\u00fd\u0161e z\u00e1lohy bude poprv\u00e9 splatn\u00e1 20. \u010dervence 2026. Poplatn\u00edk\u016fm v\u00a0pau\u0161\u00e1ln\u00edm re\u017eimu tak vznikne p\u0159eplatek za leden a\u017e \u010derven ve v\u00fd\u0161i 4 932 K\u010d.<\/strong><\/p>\n

                  O tuto \u010d\u00e1stku si mohou OSV\u010c sn\u00ed\u017eit pau\u0161\u00e1ln\u00ed z\u00e1lohu splatnou 20. 7. 2026<\/strong>. V\u00a0\u010dervenci tak uhrad\u00ed pouze 4 230 K\u010d<\/strong> a od srpna do prosince ji\u017e budou hradit celou splatnou z\u00e1lohu pro 1. p\u00e1smo ve v\u00fd\u0161i 9 162 K\u010d.<\/strong><\/p>\n

                  Pokud si podnikatel\u00e9 v\u00a0pau\u0161\u00e1ln\u00edm re\u017eimu nesn\u00ed\u017e\u00ed \u010dervencovou z\u00e1lohu na 4\u00a0230 K\u010d, pak jim vznikne p\u0159eplatek. Ten ale nebude mo\u017en\u00e9 vr\u00e1tit na z\u00e1klad\u011b \u017e\u00e1dosti v\u00a0pr\u016fb\u011bhu roku 2026! <\/strong>Pak bude muset poplatn\u00edk vyu\u017e\u00edvaj\u00edc\u00ed pau\u0161\u00e1ln\u00ed re\u017eim vy\u010dkat a\u017e na za\u010d\u00e1tek roku 2027, kdy dojde k vym\u011b\u0159en\u00ed pau\u0161\u00e1ln\u00ed dan\u011b (z\u00e1loh) za rok 2026. O tento p\u0159eplatek si pak budou moci v\u00a0roce 2027 po\u017e\u00e1dat sv\u016fj p\u0159\u00edslu\u0161n\u00fd finan\u010dn\u00ed \u00fa\u0159ad.<\/p>\n","protected":false},"excerpt":{"rendered":"

                  S\u00a0\u00fa\u010dinnost\u00ed od 1. 7. 2026 se u podnikatel\u016f sni\u017euje vym\u011b\u0159ovac\u00ed z\u00e1klad na 35 % pr\u016fm\u011brn\u00e9 mzdy, tato zm\u011bna byla provedena z\u00e1konem \u010d. 90\/2026 Sb., kter\u00fdm …<\/p>\n","protected":false},"author":10,"featured_media":19005,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[17,22],"tags":[52,163,75],"class_list":["post-19004","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-mzdy-a-personalistika","category-socialni-a-zdravotni-pojisteni","tag-osoba-samostatne-vydelecne-cinna-osvc","tag-pausalni-dan","tag-socialni-a-zdravotni-pojisteni"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/19004","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=19004"}],"version-history":[{"count":2,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/19004\/revisions"}],"predecessor-version":[{"id":19007,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/19004\/revisions\/19007"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/19005"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=19004"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=19004"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=19004"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}