{"id":319,"date":"2013-09-16T20:00:00","date_gmt":"2013-09-16T20:00:00","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/infoservis-za-jakych-podminek-podleha-dohoda-o-provedeni-prace-pojistnemu\/"},"modified":"2023-02-01T15:10:12","modified_gmt":"2023-02-01T14:10:12","slug":"infoservis-za-jakych-podminek-podleha-dohoda-o-provedeni-prace-pojistnemu","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/infoservis-za-jakych-podminek-podleha-dohoda-o-provedeni-prace-pojistnemu\/","title":{"rendered":"Infoservis: Za jak\u00fdch podm\u00ednek podl\u00e9h\u00e1 dohoda o proveden\u00ed pr\u00e1ce pojistn\u00e9mu"},"content":{"rendered":"

Ji\u017e druh\u00fdm rokem plat\u00ed pr\u00e1vn\u00ed \u00faprava dohod o proveden\u00ed pr\u00e1ce, kter\u00e1 za ur\u010dit\u00fdch okolnost\u00ed zp\u016fsobuje, \u017ee dohody o proveden\u00ed pr\u00e1ce podl\u00e9haj\u00ed soci\u00e1ln\u00edmu a zdravotn\u00edmu poji\u0161t\u011bn\u00ed.<\/strong><\/p>\n

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

Dohody o proveden\u00ed pr\u00e1ce (d\u00e1le jen \u201eDPP\u201c) b\u00fdvaj\u00ed v\u00a0praxi sjedn\u00e1v\u00e1ny zvl\u00e1\u0161t\u011b za situace, kdy se jedn\u00e1 o pln\u011bn\u00ed pracovn\u00edch \u00fakol\u016f m\u00e9n\u011b \u010dasov\u011b n\u00e1ro\u010dn\u00fdch. Je v\u0161ak vhodn\u00e9 p\u0159ipomenout, \u017ee zam\u011bstnavatel m\u00e1 zaji\u0161\u0165ovat pln\u011bn\u00ed sv\u00fdch \u00fakol\u016f p\u0159edev\u0161\u00edm zam\u011bstnanci v pracovn\u00edm pom\u011bru. Sjedn\u00e1v\u00e1n\u00ed DPP je upraveno \u00a7 75 a n\u00e1sleduj\u00edc\u00edmi z\u00e1kon\u00edku pr\u00e1ce (d\u00e1le jen \u201eZP\u201c).<\/p>\n

N\u00e1le\u017eitosti DPP:<\/h3>\n
    \n
  • mus\u00ed b\u00fdt uzav\u0159ena p\u00edsemn\u011b,<\/li>\n
  • zam\u011bstnavatel nen\u00ed povinen rozvrhnout zam\u011bstnanci pracovn\u00ed dobu,<\/li>\n
  • doba, na kterou se DPP uzav\u00edr\u00e1,<\/li>\n
  • p\u0159edm\u011bt \u2013 pracovn\u00ed \u00fakol nebo pr\u00e1ce, kter\u00e9 budou vykon\u00e1v\u00e1ny,<\/li>\n
  • maxim\u00e1ln\u011b 300 hodin odpracovan\u00fdch v\u00a0kalend\u00e1\u0159n\u00edm roce u jednoho zam\u011bstnavatele,<\/li>\n
  • odm\u011bna nesm\u00ed b\u00fdt ni\u017e\u0161\u00ed ne\u017e minim\u00e1ln\u00ed mzda (hodinov\u00e1).<\/li>\n<\/ul>\n

    Nespornou v\u00fdhodou DPP je skute\u010dnost, \u017ee pokud odm\u011bna vyplacen\u00e1 na z\u00e1klad\u011b DPP nep\u0159es\u00e1hne \u010d\u00e1stku 10.000 K\u010d za kalend\u00e1\u0159n\u00ed m\u011bs\u00edc, nepodl\u00e9h\u00e1 tato odm\u011bna odvod\u016fm soci\u00e1ln\u00edho ani zdravotn\u00edho poji\u0161t\u011bn\u00ed<\/strong>.<\/p>\n

    Pokud odm\u011bna p\u0159es\u00e1hne za kalend\u00e1\u0159n\u00ed m\u011bs\u00edc \u010d\u00e1stku 10.000 K\u010d, mus\u00ed zam\u011bstnavatel zam\u011bstnance zaregistrovat na spr\u00e1v\u011b soci\u00e1ln\u00edho zabezpe\u010den\u00ed a p\u0159\u00edslu\u0161n\u00e9 zdravotn\u00ed poji\u0161\u0165ovn\u011b. P\u0159i posuzov\u00e1n\u00ed zda odm\u011bna p\u0159es\u00e1hla \u010di nep\u0159es\u00e1hla danou hranici, je pot\u0159eba vz\u00edt do \u00favahy, \u017ee u obou poji\u0161t\u011bn\u00ed se hranice 10.000 K\u010d zji\u0161\u0165uje odli\u0161n\u011b:<\/p>\n

      \n
    • soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed<\/strong> \u2013 odm\u011bny z\u00a0v\u00edce DPP u jednoho zam\u011bstnavatele se v\u00a0dan\u00e9m m\u011bs\u00edci s\u010d\u00edtaj\u00ed<\/strong>,<\/li>\n
    • zdravotn\u00ed poji\u0161t\u011bn\u00ed<\/strong> \u2013 na rozd\u00edl od soci\u00e1ln\u00edho poji\u0161t\u011bn\u00ed se odm\u011bny u jednoho zam\u011bstnavatele nes\u010d\u00edtaj\u00ed, ale ka\u017ed\u00e1 DPP se posuzuje zvl\u00e1\u0161\u0165<\/strong>.<\/li>\n<\/ul>\n

      Vzhledem k\u00a0odli\u0161n\u00e9 pr\u00e1vn\u00ed \u00faprav\u011b m\u016f\u017ee tedy nastat situace, \u017ee zam\u011bstnanec bude podl\u00e9hat odvod\u016fm soci\u00e1ln\u00edho poji\u0161t\u011bn\u00ed ale nikoliv zdravotn\u00edmu.<\/p>\n","protected":false},"excerpt":{"rendered":"

      Ji\u017e druh\u00fdm rokem plat\u00ed pr\u00e1vn\u00ed \u00faprava dohod o proveden\u00ed pr\u00e1ce, kter\u00e1 za ur\u010dit\u00fdch okolnost\u00ed zp\u016fsobuje, \u017ee dohody o proveden\u00ed pr\u00e1ce podl\u00e9haj\u00ed soci\u00e1ln\u00edmu a zdravotn\u00edmu poji\u0161t\u011bn\u00ed.<\/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":[75,98],"class_list":["post-319","post","type-post","status-publish","format-standard","hentry","category-dan-z-prijmu-fyzickych-osob","category-dane","tag-socialni-a-zdravotni-pojisteni","tag-zavisla-cinnost"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/319","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=319"}],"version-history":[{"count":2,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/319\/revisions"}],"predecessor-version":[{"id":5371,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/319\/revisions\/5371"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=319"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=319"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=319"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}