{"id":234,"date":"2012-08-22T20:00:00","date_gmt":"2012-08-22T20:00:00","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/osvc-a-jejich-povinnost-platit-zalohy-na-zdravotni-a-socialni-pojisteni\/"},"modified":"2023-06-09T15:27:42","modified_gmt":"2023-06-09T13:27:42","slug":"osvc-a-jejich-povinnost-platit-zalohy-na-zdravotni-a-socialni-pojisteni","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/osvc-a-jejich-povinnost-platit-zalohy-na-zdravotni-a-socialni-pojisteni\/","title":{"rendered":"Povinnosti OSV\u010c p\u0159i platb\u011b zdravotn\u00edho a soci\u00e1ln\u00edho poji\u0161t\u011bn\u00ed"},"content":{"rendered":"

N\u011bkdy nen\u00ed osob\u00e1m vykon\u00e1vaj\u00edc\u00edm samostatnou v\u00fdd\u011ble\u010dnou \u010dinnost \u00fapln\u011b z\u0159ejm\u00e9, jak je to s\u00a0jejich povinnost\u00ed hradit z\u00e1lohy na zdravotn\u00ed a soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed.<\/em>\u00a0<\/em><\/em><\/strong><\/em><\/p>\n

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

[toc]<\/p>\n

Osoby samostatn\u011b v\u00fdd\u011ble\u010dn\u011b \u010dinn\u00e9 (d\u00e1le jen \u201eOSV\u010c\u201c) maj\u00ed krom\u011b jin\u00fdch povinnost\u00ed takt\u00e9\u017e z\u00e1vazky z\u00a0titulu zdravotn\u00edho a soci\u00e1ln\u00edho poji\u0161t\u011bn\u00ed. Pojistn\u00e9 je hrazeno formou z\u00e1loh na pojistn\u00e9 a formou doplatku pojistn\u00e9ho. 0SV\u010c nejd\u0159\u00edve plat\u00ed z\u00e1lohy, jejich\u017e v\u00fd\u0161e se odv\u00edj\u00ed z\u00a0p\u0159ehledu o p\u0159\u00edjmech a v\u00fddaj\u00edch<\/a> z\u00a0p\u0159ede\u0161l\u00e9ho kalend\u00e1\u0159n\u00edho roku a po pod\u00e1n\u00ed p\u0159ehledu jim vznik\u00e1 bu\u010f p\u0159eplatek \u010di doplatek pojistn\u00e9ho.<\/p>\n

I. Zdravotn\u00ed poji\u0161t\u011bn\u00ed<\/h2>\n

OSV\u010c plat\u00ed z\u00e1lohy na pojistn\u00e9 na \u00fa\u010det p\u0159\u00edslu\u0161n\u00e9 zdravotn\u00ed poji\u0161\u0165ovny za cel\u00fd kalend\u00e1\u0159n\u00ed m\u011bs\u00edc. To znamen\u00e1, \u017ee pokud jedin\u00fd den dan\u00e9ho m\u011bs\u00edce je podnikatel evidov\u00e1n u zdravotn\u00ed poji\u0161\u0165ovny jako OSV\u010c, mus\u00ed za tento m\u011bs\u00edc uhradit z\u00e1lohu za cel\u00fd m\u011bs\u00edc, pojistn\u00e9 se nijak pom\u011brov\u011b nekr\u00e1t\u00ed.<\/p>\n

Osoba zahajuj\u00edc\u00ed samostatnou v\u00fdd\u011ble\u010dnou \u010dinnost<\/strong> hrad\u00ed v prvn\u00edm kalend\u00e1\u0159n\u00edm roce t\u00e9to \u010dinnosti m\u011bs\u00ed\u010dn\u00ed z\u00e1lohy na pojistn\u00e9 vypo\u010dten\u00e9 z minim\u00e1ln\u00edho vym\u011b\u0159ovac\u00edho z\u00e1kladu, pokud si sama nestanov\u00ed z\u00e1lohu vy\u0161\u0161\u00ed.<\/p>\n

Ve druh\u00e9m roce a v n\u00e1sleduj\u00edc\u00edch letech<\/strong> v\u00fdkonu samostatn\u00e9 v\u00fdd\u011ble\u010dn\u00e9 \u010dinnosti se v\u00fd\u0161e z\u00e1lohy na pojistn\u00e9 stanov\u00ed procentn\u00ed sazbou z m\u011bs\u00ed\u010dn\u00edho vym\u011b\u0159ovac\u00edho z\u00e1kladu. Konkr\u00e9tn\u00ed v\u00fd\u0161e nov\u00e9 z\u00e1lohy si OSV\u010c vypo\u010dte v\u00a0p\u0159ehledu za p\u0159ede\u0161l\u00fd kalend\u00e1\u0159n\u00ed rok. Maxim\u00e1ln\u00ed v\u00fd\u0161e z\u00e1lohy je \u010d\u00e1stka vypo\u010dten\u00e1 procentn\u00ed sazbou z jedn\u00e9 dvan\u00e1ctiny maxim\u00e1ln\u00edho vym\u011b\u0159ovac\u00edho z\u00e1kladu. Takto vypo\u010dten\u00e9 z\u00e1lohy se poprv\u00e9 zaplat\u00ed za kalend\u00e1\u0159n\u00ed m\u011bs\u00edc, ve kter\u00e9m byl nebo m\u011bl b\u00fdt pod\u00e1n p\u0159ehled a naposledy za kalend\u00e1\u0159n\u00ed m\u011bs\u00edc p\u0159edch\u00e1zej\u00edc\u00ed kalend\u00e1\u0159n\u00edmu m\u011bs\u00edci, ve kter\u00e9m byl nebo m\u011bl b\u00fdt takov\u00fd p\u0159ehled p\u0159edlo\u017een v dal\u0161\u00edm kalend\u00e1\u0159n\u00edm roce.<\/p>\n

Z\u00e1loha na pojistn\u00e9 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 kalend\u00e1\u0159n\u00edho m\u011bs\u00edce<\/strong>.<\/p>\n

Situace, kdy nen\u00ed OSV\u010c povinna platit z\u00e1lohy:<\/strong><\/p>\n

    \n
  • z\u00e1lohy na pojistn\u00e9 se neplat\u00ed za kalend\u00e1\u0159n\u00ed m\u011bs\u00edce, v nich\u017e byla osoba samostatn\u011b v\u00fdd\u011ble\u010dn\u011b \u010dinn\u00e1 uzn\u00e1na po cel\u00fd kalend\u00e1\u0159n\u00ed m\u011bs\u00edc neschopnou pr\u00e1ce, nebo j\u00ed byla na\u0159\u00edzena karant\u00e9na podle zvl\u00e1\u0161tn\u00edch pr\u00e1vn\u00edch p\u0159edpis\u016f,<\/li>\n
  • pokud za osobu zahajuj\u00edc\u00ed samostatnou v\u00fdd\u011ble\u010dnou \u010dinnost je pl\u00e1tcem pojistn\u00e9ho i st\u00e1t, nen\u00ed tato osoba povinna v prvn\u00edm kalend\u00e1\u0159n\u00edm roce t\u00e9to \u010dinnosti platit z\u00e1lohy na pojistn\u00e9; pojistn\u00e9 zaplat\u00ed formou doplatku,<\/li>\n
  • OSV\u010c, kter\u00e1 je sou\u010dasn\u011b zam\u011bstnancem a samostatn\u00e1 v\u00fdd\u011ble\u010dn\u00e1 \u010dinnost nen\u00ed hlavn\u00edm zdrojem jej\u00edch p\u0159\u00edjm\u016f, nen\u00ed povinna platit z\u00e1lohy na pojistn\u00e9; pojistn\u00e9 zaplat\u00ed nejpozd\u011bji do 8 dn\u016f po dni, ve kter\u00e9m byl, pop\u0159\u00edpad\u011b m\u011bl b\u00fdt pod\u00e1n p\u0159ehled o p\u0159\u00edjmech a v\u00fddaj\u00edch za kalend\u00e1\u0159n\u00ed rok, za kter\u00fd se pojistn\u00e9 plat\u00ed.<\/li>\n<\/ul>\n

    V\u00a0p\u0159\u00edpad\u011b nep\u0159\u00edzniv\u00fdch hospod\u00e1\u0159sk\u00fdch v\u00fdsled\u016f OSV\u010c, m\u016f\u017ee OSV\u010c po\u017e\u00e1dat zdravotn\u00ed poji\u0161\u0165ovnu o sn\u00ed\u017een\u00ed z\u00e1loh<\/strong>. Zdravotn\u00ed poji\u0161\u0165ovna na \u017e\u00e1dost osoby samostatn\u011b v\u00fdd\u011ble\u010dn\u011b \u010dinn\u00e9 pom\u011brn\u011b sn\u00ed\u017e\u00ed v\u00fd\u0161i z\u00e1lohy na pojistn\u00e9, a to v p\u0159\u00edpad\u011b, \u017ee p\u0159\u00edjem t\u00e9to osoby ze samostatn\u00e9 v\u00fdd\u011ble\u010dn\u00e9 \u010dinnosti je po odpo\u010dtu v\u00fddaj\u016f vynalo\u017een\u00fdch na dosa\u017een\u00ed, zaji\u0161t\u011bn\u00ed a udr\u017een\u00ed p\u0159\u00edjmu, kter\u00fd p\u0159ipad\u00e1 v pr\u016fm\u011bru na 1 kalend\u00e1\u0159n\u00ed m\u011bs\u00edc v obdob\u00ed od 1. ledna kalend\u00e1\u0159n\u00edho roku do konce kalend\u00e1\u0159n\u00edho m\u011bs\u00edce p\u0159edch\u00e1zej\u00edc\u00edho pod\u00e1n\u00ed \u017e\u00e1dosti, nejm\u00e9n\u011b v\u0161ak v obdob\u00ed 3 po sob\u011b jdouc\u00edch kalend\u00e1\u0159n\u00edch m\u011bs\u00edc\u016f, nejm\u00e9n\u011b o jednu t\u0159etinu ni\u017e\u0161\u00ed ne\u017e p\u0159\u00edjem p\u0159ipadaj\u00edc\u00ed v pr\u016fm\u011bru na 1 kalend\u00e1\u0159n\u00ed m\u011bs\u00edc v p\u0159edch\u00e1zej\u00edc\u00edm roce, v n\u011bm\u017e alespo\u0148 po \u010d\u00e1st m\u011bs\u00edce byla vykon\u00e1v\u00e1na samostatn\u00e1 v\u00fdd\u011ble\u010dn\u00e1 \u010dinnost. Sn\u00ed\u017een\u00ed lze prov\u00e9st na dobu nejd\u00e9le do konce kalend\u00e1\u0159n\u00edho m\u011bs\u00edce, kter\u00fd p\u0159edch\u00e1z\u00ed kalend\u00e1\u0159n\u00edmu m\u011bs\u00edci, v n\u011bm\u017e byl nebo m\u011bl b\u00fdt pod\u00e1n p\u0159ehled.<\/p>\n

    Doplatek<\/strong> rozd\u00edlu mezi z\u00e1lohami a skute\u010dnou v\u00fd\u0161\u00ed pojistn\u00e9ho je splatn\u00fd v\u017edy nejpozd\u011bji do 8 dn\u016f po dni, ve kter\u00e9m byl, pop\u0159\u00edpad\u011b m\u011bl b\u00fdt pod\u00e1n p\u0159ehled o p\u0159\u00edjmech a v\u00fddaj\u00edch za kalend\u00e1\u0159n\u00ed rok, za kter\u00fd se pojistn\u00e9 plat\u00ed.<\/p>\n

    V\u00a0sou\u010dasn\u00e9 dob\u011b \u010din\u00ed minim\u00e1ln\u00ed z\u00e1loha 1.697 K\u010d a maxim\u00e1ln\u00ed 20.361 K\u010d.<\/p>\n

    II. Soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed<\/h2>\n

    Pro \u00fa\u010dely placen\u00ed z\u00e1loh na soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed je rozhoduj\u00edc\u00ed, zda OSV\u010c vykon\u00e1v\u00e1 \u010dinnost hlavn\u00ed \u010di vedlej\u0161\u00ed resp. zda je \u00fa\u010dastna d\u016fchodov\u00e9ho poji\u0161t\u011bn\u00ed \u010di nikoliv. Pojistn\u00e9 se hrad\u00ed stejn\u011b jako u zdravotn\u00edho poji\u0161t\u011bn\u00ed formou z\u00e1loh a doplatku.<\/p>\n

    OSV\u010c je povinna platit z\u00e1lohy na pojistn\u00e9:<\/strong><\/p>\n

      \n
    • kalend\u00e1\u0159n\u00ed m\u011bs\u00edc, ve kter\u00e9m se p\u0159ihl\u00e1sila k \u00fa\u010dasti na d\u016fchodov\u00e9m poji\u0161t\u011bn\u00ed<\/strong> v kalend\u00e1\u0159n\u00edm roce a za kalend\u00e1\u0159n\u00ed m\u011bs\u00edce n\u00e1sleduj\u00edc\u00ed po tomto m\u011bs\u00edci, pokud vykon\u00e1v\u00e1 vedlej\u0161\u00ed samostatnou v\u00fdd\u011ble\u010dnou \u010dinnost<\/strong>; povinnost platit z\u00e1lohy na pojistn\u00e9 na z\u00e1klad\u011b t\u00e9to p\u0159ihl\u00e1\u0161ky trv\u00e1 naposledy za kalend\u00e1\u0159n\u00ed m\u011bs\u00edc, kter\u00fd p\u0159edch\u00e1z\u00ed kalend\u00e1\u0159n\u00edmu m\u011bs\u00edci, ve kter\u00e9m byl nebo m\u011bl b\u00fdt pod\u00e1n p\u0159ehled o p\u0159\u00edjmech a v\u00fddaj\u00edch,<\/li>\n
    • za kalend\u00e1\u0159n\u00ed m\u011bs\u00edc, ve kter\u00e9m byl nebo m\u011bl b\u00fdt pod\u00e1n p\u0159ehled o p\u0159\u00edjmech a v\u00fddaj\u00edch za kalend\u00e1\u0159n\u00ed rok, ve kter\u00e9m dos\u00e1hla da\u0148ov\u00e9ho z\u00e1kladu ve v\u00fd\u0161i zakl\u00e1daj\u00edc\u00ed \u00fa\u010dast na d\u016fchodov\u00e9m poji\u0161t\u011bn\u00ed<\/strong> a za kalend\u00e1\u0159n\u00ed m\u011bs\u00edce n\u00e1sleduj\u00edc\u00ed po tomto m\u011bs\u00edci, pokud vykon\u00e1v\u00e1 vedlej\u0161\u00ed samostatnou v\u00fdd\u011ble\u010dnou \u010dinnost<\/strong>; povinnost platit z\u00e1lohy na pojistn\u00e9 na z\u00e1klad\u011b dosa\u017een\u00ed p\u0159\u00edjmu po odpo\u010dtu v\u00fddaj\u016f v uveden\u00e9 v\u00fd\u0161i trv\u00e1 naposledy za kalend\u00e1\u0159n\u00ed m\u011bs\u00edc, kter\u00fd p\u0159edch\u00e1z\u00ed kalend\u00e1\u0159n\u00edmu m\u011bs\u00edci, ve kter\u00e9m byl nebo m\u011bl b\u00fdt pod\u00e1n p\u0159ehled o p\u0159\u00edjmech a v\u00fddaj\u00edch, nebo<\/li>\n
    • \u00a0kalend\u00e1\u0159n\u00ed m\u011bs\u00edc, ve kter\u00e9m vykon\u00e1v\u00e1 hlavn\u00ed samostatnou v\u00fdd\u011ble\u010dnou \u010dinnost<\/strong>.<\/li>\n<\/ul>\n

      Na z\u00e1klad\u011b \u017e\u00e1dosti OSV\u010c p\u0159\u00edslu\u0161n\u00e1 okresn\u00ed spr\u00e1va soci\u00e1ln\u00edho zabezpe\u010den\u00ed pom\u011brn\u011b sn\u00ed\u017e\u00ed na dobu nejd\u00e9le do konce kalend\u00e1\u0159n\u00edho m\u011bs\u00edce, kter\u00fd p\u0159edch\u00e1z\u00ed kalend\u00e1\u0159n\u00edmu m\u011bs\u00edci, v n\u011bm\u017e byl nebo m\u011bl b\u00fdt pod\u00e1n p\u0159ehled, m\u011bs\u00ed\u010dn\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad, pokud jej\u00ed p\u0159\u00edjem ze samostatn\u00e9 v\u00fdd\u011ble\u010dn\u00e9 \u010dinnosti po odpo\u010dtu v\u00fddaj\u016f vynalo\u017een\u00fdch na jeho dosa\u017een\u00ed, zaji\u0161t\u011bn\u00ed a udr\u017een\u00ed p\u0159ipadaj\u00edc\u00ed v pr\u016fm\u011bru na jeden kalend\u00e1\u0159n\u00ed m\u011bs\u00edc v obdob\u00ed od 1. ledna kalend\u00e1\u0159n\u00edho roku do konce kalend\u00e1\u0159n\u00edho m\u011bs\u00edce p\u0159edch\u00e1zej\u00edc\u00edho kalend\u00e1\u0159n\u00edmu m\u011bs\u00edci, ve kter\u00e9m byla pod\u00e1na \u017e\u00e1dost o sn\u00ed\u017een\u00ed, nejm\u00e9n\u011b v\u0161ak v obdob\u00ed t\u0159\u00ed kalend\u00e1\u0159n\u00edch m\u011bs\u00edc\u016f po sob\u011b jdouc\u00edch, je nejm\u00e9n\u011b o jednu t\u0159etinu ni\u017e\u0161\u00ed ne\u017e takov\u00fd p\u0159\u00edjem p\u0159ipadaj\u00edc\u00ed v p\u0159edch\u00e1zej\u00edc\u00edm kalend\u00e1\u0159n\u00edm roce v pr\u016fm\u011bru na jeden kalend\u00e1\u0159n\u00ed m\u011bs\u00edc, v n\u011bm\u017e aspo\u0148 po \u010d\u00e1st m\u011bs\u00edce byla vykon\u00e1v\u00e1na samostatn\u00e1 v\u00fdd\u011ble\u010dn\u00e1 \u010dinnost.<\/p>\n

      Splatnost z\u00e1lohy je stanovena odli\u0161n\u011b od pojistn\u00e9ho na zdravotn\u00ed poji\u0161t\u011bn\u00ed. Z\u00e1loha na pojistn\u00e9 za kalend\u00e1\u0159n\u00ed m\u011bs\u00edc je splatn\u00e1 od 1. do 20. dne n\u00e1sleduj\u00edc\u00edho kalend\u00e1\u0159n\u00edho m\u011bs\u00edce.<\/strong><\/p>\n

      Doplatek<\/strong> rozd\u00edlu mezi z\u00e1lohami a skute\u010dnou v\u00fd\u0161\u00ed pojistn\u00e9ho je splatn\u00fd v\u017edy nejpozd\u011bji do 8 dn\u016f po dni, ve kter\u00e9m byl, pop\u0159\u00edpad\u011b m\u011bl b\u00fdt pod\u00e1n p\u0159ehled o p\u0159\u00edjmech a v\u00fddaj\u00edch za kalend\u00e1\u0159n\u00ed rok, za kter\u00fd se pojistn\u00e9 plat\u00ed.<\/p>\n

      V\u00a0sou\u010dasn\u00e9 dob\u011b je minim\u00e1ln\u00ed a maxim\u00e1ln\u00ed v\u00fd\u0161e z\u00e1lohy:<\/p>\n

        \n
      • hlavn\u00ed SV\u010c \u00a0 \u00a0 \u00a0min. 1.836 K\u010d \u00a0 \u00a0max. 29.361 K\u010d<\/li>\n
      • vedlej\u0161\u00ed SV\u010c \u00a0 \u00a0min. 735 K\u010d \u00a0 \u00a0 \u00a0 max. 29.361 K\u010d<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"

        N\u011bkdy nen\u00ed osob\u00e1m vykon\u00e1vaj\u00edc\u00edm samostatnou v\u00fdd\u011ble\u010dnou \u010dinnost \u00fapln\u011b z\u0159ejm\u00e9, jak je to s\u00a0jejich povinnost\u00ed hradit z\u00e1lohy na zdravotn\u00ed a soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed.\u00a0<\/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":[12,8],"tags":[54,75],"class_list":["post-234","post","type-post","status-publish","format-standard","hentry","category-dan-z-prijmu-fyzickych-osob","category-dane","tag-samostatna-cinnost","tag-socialni-a-zdravotni-pojisteni"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/234","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=234"}],"version-history":[{"count":2,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/234\/revisions"}],"predecessor-version":[{"id":11313,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/234\/revisions\/11313"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=234"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=234"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=234"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}