{"id":3795,"date":"2019-06-18T20:00:00","date_gmt":"2019-06-18T20:00:00","guid":{"rendered":"http:\/\/3.72.177.72\/novinky-a-tipy\/podnikani-pri-studiu-platit-dane-pojisteni-2\/"},"modified":"2023-02-01T15:07:47","modified_gmt":"2023-02-01T14:07:47","slug":"podnikani-pri-studiu-platit-dane-pojisteni","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/podnikani-pri-studiu-platit-dane-pojisteni\/","title":{"rendered":"Podnik\u00e1n\u00ed p\u0159i studiu: povinnosti OSV\u010c pro platby dan\u00ed a poji\u0161t\u011bn\u00ed"},"content":{"rendered":"<h2>P\u0159ihl\u00e1\u0161en\u00ed na \u017eivnostensk\u00fd \u00fa\u0159ad<\/h2>\n<p>Va\u0161e prvn\u00ed kroky povedou na \u017eivnostensk\u00fd \u00fa\u0159ad, kde si <strong>za\u017e\u00e1d\u00e1te o \u017eivnostensk\u00e9 opr\u00e1vn\u011bn\u00ed<\/strong>. Pokud usp\u011bjete, dostanete od \u00fa\u0159adu v\u00fdpis z \u017eivnostensk\u00e9ho rejst\u0159\u00edku, kter\u00fd je dnes n\u00e1hradou d\u0159\u00edv\u011bj\u0161\u00edho \u017eivnostensk\u00e9ho listu. V praxi to znamen\u00e1, \u017ee kdy\u017e budete dokl\u00e1dat sv\u00e9 podnik\u00e1n\u00ed, m\u00edsto \u201e\u017eivnos\u0165\u00e1ku\u201d vyu\u017eijete v\u00fdpis z \u017eivnostensk\u00e9ho rejst\u0159\u00edku.<\/p>\n<h3>Podm\u00ednky pro z\u00edsk\u00e1n\u00ed \u017eivnostensk\u00e9ho listu<\/h3>\n<p>Abyste s \u017e\u00e1dost\u00ed usp\u011bli, pot\u0159ebujete:<\/p>\n<ul>\n<li>1 000 K\u010d na poplatek,<\/li>\n<li>ob\u010dansk\u00fd pr\u016fkaz<\/li>\n<li>a p\u0159\u00edpadn\u011b i doklad o dosa\u017een\u00e9m vzd\u011bl\u00e1n\u00ed a praxi.<\/li>\n<\/ul>\n<p>Posledn\u00ed podm\u00ednka souvis\u00ed s typem va\u0161\u00ed \u017eivnosti. Ta m\u016f\u017ee b\u00fdt:<\/p>\n<ul>\n<li><strong>voln\u00e1<\/strong> \u2013 nemus\u00edte splnit \u017e\u00e1dn\u00e9 speci\u00e1ln\u00ed podm\u00ednky,<\/li>\n<li><strong>\u0159emesln\u00e1<\/strong> \u2013 nap\u0159\u00edklad zlatnictv\u00ed \u010di \u0159eznictv\u00ed, podm\u00ednkou je vzd\u011bl\u00e1n\u00ed v oboru,<\/li>\n<li><strong>v\u00e1zan\u00e1<\/strong> \u2013 nap\u0159\u00edklad v\u00fdroba nebezpe\u010dn\u00fdch chemik\u00e1li\u00ed nebo v\u00fdroba prot\u00e9z, podm\u00ednkou je vzd\u011bl\u00e1n\u00ed v oboru a praxe,<\/li>\n<li><strong>koncesovan\u00e1<\/strong> \u2013 nap\u0159\u00edklad v\u00fdroba a p\u016fj\u010dov\u00e1n\u00ed zbran\u00ed \u010di provoz sm\u011bn\u00e1rny, podm\u00ednkou je speci\u00e1ln\u00ed povolen\u00ed od st\u00e1tu, takzvan\u00e1 koncese.<\/li>\n<\/ul>\n<p>P\u0159ibli\u017en\u011b za t\u00fdden pot\u00e9, co dolo\u017e\u00edte v\u0161echny pot\u0159ebn\u00e9 dokumenty, budete m\u00edt hotov\u00fd v\u00fdpis ze \u017eivnostensk\u00e9ho rejst\u0159\u00edku. \u00da\u0159edn\u00edci v\u00e1m tak\u00e9 p\u0159id\u011bl\u00ed osmim\u00edstn\u00e9 identifika\u010dn\u00ed \u010d\u00edslo (I\u010c).<\/p>\n<h2>Nahl\u00e1\u0161en\u00ed na finan\u010dn\u00ed \u00fa\u0159ad, zdravotn\u00ed a soci\u00e1ln\u00ed poji\u0161\u0165ovnu<\/h2>\n<p>P\u0159i zakl\u00e1d\u00e1n\u00ed \u017eivnosti v\u00e1m sta\u010d\u00ed jen vyplnit <a href=\"https:\/\/www.mpo.cz\/dokument159758.html\" target=\"_blank\" rel=\"noopener noreferrer\">Jednotn\u00fd registra\u010dn\u00ed formul\u00e1\u0159<\/a>, d\u00edky kter\u00e9mu se vyhnete b\u011bh\u00e1n\u00ed po \u00fa\u0159adech. Formul\u00e1\u0159 vypl\u0148te doma nebo na \u017eivnostensk\u00e9m \u00fa\u0159ad\u011b, kter\u00e9 je <a href=\"https:\/\/www.mpo.cz\/dokument155549.html\" target=\"_blank\" rel=\"noopener noreferrer\">Centr\u00e1ln\u00edm registra\u010dn\u00edm m\u00edstem<\/a> a kde v\u00e1m s n\u00edm pomohou. Informace z tohoto formul\u00e1\u0159e se pak ze \u017eivnostensk\u00e9ho \u00fa\u0159adu dostanou i ke:<\/p>\n<ul>\n<li>zdravotn\u00ed poji\u0161\u0165ovn\u011b,<\/li>\n<li>\u010cesk\u00e9 spr\u00e1v\u011b soci\u00e1ln\u00edho zabezpe\u010den\u00ed (\u010cSSZ)<\/li>\n<li>a na finan\u010dn\u00ed \u00fa\u0159ad.<\/li>\n<\/ul>\n<p>Tyto instituce o v\u00e1s mus\u00ed m\u00edt p\u0159ehled <strong>kv\u016fli pozd\u011bj\u0161\u00edmu placen\u00ed<\/strong> poji\u0161t\u011bn\u00ed a dan\u00ed.<\/p>\n<p>V\u00edce o zakl\u00e1d\u00e1n\u00ed \u017eivnosti si p\u0159e\u010dt\u011bte v <a href=\"https:\/\/money.cz\/novinky-a-tipy\/podnikani\/nez-zacnete-podnikat-kroky-nutne-k-zalozeni-zivnosti\/\">tomto \u010dl\u00e1nku<\/a>.<\/p>\n<h2>Platba povinn\u00e9ho poji\u0161t\u011bn\u00ed: p\u0159i studiu m\u00e1te v\u00fdhody<\/h2>\n<p>Podnik\u00e1n\u00ed student\u016f do 26 let st\u00e1t pova\u017euje za <strong>vedlej\u0161\u00ed v\u00fdd\u011ble\u010dnou \u010dinnost<\/strong>. Z toho pro v\u00e1s plynou <strong>sam\u00e9 v\u00fdhody<\/strong>.<\/p>\n<h3>Jak platit zdravotn\u00ed poji\u0161t\u011bn\u00ed jako OSV\u010c student<\/h3>\n<p>Student\u016fm do 26 let plat\u00ed zdravotn\u00ed poji\u0161t\u011bn\u00ed st\u00e1t, ale kdy\u017e p\u0159i studiu za\u010dnete podnikat, mus\u00edte si \u010d\u00e1st zdravotn\u00edho poji\u0161t\u011bn\u00ed zaplatit sami.<\/p>\n<p>T\u00fdk\u00e1 se v\u00e1s to v okam\u017eiku, kdy pod\u00e1v\u00e1te prvn\u00ed <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/zvladnete-vcas-danove-priznani\/\">da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed<\/a>. Pot\u00e9 doru\u010dte va\u0161\u00ed zdravotn\u00ed poji\u0161\u0165ovn\u011b takzvan\u00fd <strong>P\u0159ehled o p\u0159\u00edjmech a v\u00fddaj\u00edch OSV\u010c<\/strong> a poji\u0161\u0165ovna v\u00e1m spo\u010d\u00edt\u00e1 v\u00fd\u0161i doplatku. Ten je ovlivn\u011bn\u00fd va\u0161imi p\u0159\u00edjmy \u2013 na poji\u0161t\u011bn\u00ed zaplat\u00edte 6,75 % ze zisku, tak\u017ee pravd\u011bpodobn\u011b n\u011bkolik stovek a\u017e tis\u00edc\u016f.<\/p>\n<p>V dal\u0161\u00edm roce u\u017e <strong>budete <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/minimalni-zalohy-a-pausalni-dan-v-roce-2022-osvc-si-rekordne-priplati\/\">platit<\/a><\/strong> z\u00e1lohy. Jejich v\u00fd\u0161i v\u00e1m vym\u011b\u0159\u00ed na z\u00e1klad\u011b zisku v prvn\u00edm roce. Ka\u017ed\u00fd m\u011bs\u00edc tak zaplat\u00edte men\u0161\u00ed \u010d\u00e1stku a po pod\u00e1n\u00ed p\u0159ehled\u016f doplat\u00edte nedoplatek nebo dostanete zp\u00e1tky p\u0159eplatek podle toho, kolik jste si re\u00e1ln\u011b vyd\u011blali.<\/p>\n<h3>Jak platit soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed jako OSV\u010c student<\/h3>\n<p>Naopak soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed v\u011bt\u0161ina student\u016f <strong>platit nemus\u00ed<\/strong>. Povinnost hradit toho poji\u0161t\u011bn\u00ed m\u00e1te toti\u017e pouze v p\u0159\u00edpad\u011b, \u017ee v\u00e1\u0161 ro\u010dn\u00ed ro\u010dn\u00ed rozd\u00edl mezi p\u0159\u00edjmy a v\u00fddaji (p\u0159esn\u011b d\u00edl\u010d\u00ed z\u00e1klad dan\u011b z p\u0159\u00edjm\u016f fyzick\u00fdch osob podle \u00a7 7 ZDP) p\u0159es\u00e1hne rozhodnou \u010d\u00e1stku. Ta byla pro rok 2018 stanoven\u00e1 na 71 950 K\u010d, pro rok 2019 ji budeme zn\u00e1t a\u017e v roce 2020.<\/p>\n<p>Pokud rozhodnou \u010d\u00e1stku p\u0159ekro\u010d\u00edte, pak po pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed a p\u0159ehled\u016f:<\/p>\n<ul>\n<li>uhrad\u00edte poji\u0161t\u011bn\u00ed za uplynul\u00fd rok<\/li>\n<li>a za\u010dnete platit m\u011bs\u00ed\u010dn\u00ed z\u00e1lohy.<\/li>\n<\/ul>\n<p>Pokud rozhodnou \u010d\u00e1stku nep\u0159es\u00e1hnete, z\u00e1lohy neplat\u00edte. Stejn\u00fd postup ale opakujete <strong>s nov\u00fdm da\u0148ov\u00fdm p\u0159izn\u00e1n\u00edm<\/strong>. Hned po n\u011bm pod\u00e1te p\u0159ehledy \u010cSSZ a ta zkoum\u00e1, zda jste p\u0159ekro\u010dili rozhodnou \u010d\u00e1stku, nebo ne.<\/p>\n<p>P\u0159edchoz\u00ed odstavce se t\u00fdkaly <strong>d\u016fchodov\u00e9ho poji\u0161t\u011bn\u00ed<\/strong>. S <strong>nemocensk\u00fdm<\/strong> poji\u0161t\u011bn\u00edm jste na tom jako kter\u00fdkoliv jin\u00fd podnikatel \u2013 plat\u00edte ho, pokud chcete.<\/p>\n<h2>Dan\u011b a slevy na dani u podnikaj\u00edc\u00edch student\u016f<\/h2>\n<p>Dani z p\u0159\u00edjmu se jako podnikaj\u00edc\u00ed student <strong>nejsp\u00ed\u0161 vyhnete<\/strong>. Abyste n\u011bjakou platili, musel by v\u00e1\u0161 ro\u010dn\u00ed zisk p\u0159es\u00e1hnout \u010d\u00e1stku 192 400 K\u010d (plat\u00ed pro rok 2019).<\/p>\n<p>Da\u0148 z p\u0159\u00edjmu se toti\u017e po\u010d\u00edt\u00e1 jako 15 % z va\u0161eho zisku s t\u00edm, \u017ee si n\u00e1sledn\u011b m\u016f\u017eete ode\u010d\u00edst da\u0148ov\u00e9 slevy. Tedy <strong>slevu na poplatn\u00edka<\/strong> (24 840 K\u010d) a <strong>slevu na studenta<\/strong> (4 020 K\u010d).<\/p>\n<p>Teprve p\u0159i p\u0159ekro\u010den\u00ed ro\u010dn\u00edho zisku 192 400 K\u010d v\u00e1m finan\u010dn\u00ed \u00fa\u0159ad vym\u011b\u0159\u00ed doplatek dan\u011b. Pokud se tak stane, zaplat\u00edte jej v\u017edy jednor\u00e1zov\u011b po pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed:<\/p>\n<ul>\n<li>hotov\u011b p\u0159\u00edmo na finan\u010dn\u00edm \u00fa\u0159ad\u011b,<\/li>\n<li>p\u0159evodem na \u00fa\u010det,<\/li>\n<li>pomoc\u00ed slo\u017eenky<\/li>\n<li>nebo na pobo\u010dce \u010cNB<\/li>\n<\/ul>\n<p>P\u0159\u00edpadn\u011b si z dan\u00ed m\u016f\u017eete ode\u010d\u00edst <strong>i dal\u0161\u00ed slevy<\/strong> \u2013 t\u0159eba na man\u017eela \u010di man\u017eelku, na invaliditu \u010di na EET.<\/p>\n<h3>Rodi\u010d\u016fm z\u016fst\u00e1v\u00e1 n\u00e1rok na da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed<\/h3>\n<p>I kdy\u017e si studenti do 26 let p\u0159ivyd\u011bl\u00e1vaj\u00ed v zam\u011bstn\u00e1n\u00ed nebo podnik\u00e1n\u00edm, maj\u00ed jejich rodi\u010de n\u00e1rok na da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed. A podle z\u00e1kona o dan\u00edch z p\u0159\u00edjm\u016f nez\u00e1le\u017e\u00ed na tom, <strong>kolik si student vyd\u011bl\u00e1<\/strong>.<\/p>\n<h2>Co kdy\u017e je v\u00e1m 26 nebo kon\u010d\u00edte se studiem<\/h2>\n<p>Spousta v\u00fdhod pro v\u00e1s kon\u010d\u00ed v okam\u017eiku, kdy:<\/p>\n<ul>\n<li><strong>dovr\u0161\u00edte 26 let<\/strong> a nestudujete doktorsk\u00e9 studium<\/li>\n<li>nebo kdy\u017e skon\u010d\u00edte ve \u0161kole a <strong>ztrat\u00edte status studenta<\/strong>.<\/li>\n<\/ul>\n<p>Va\u0161\u00ed povinnost\u00ed je <strong>do osmi dn\u00ed<\/strong> informovat \u010cSSZ i zdravotn\u00ed poji\u0161\u0165ovnu a ty v\u00e1m na\u00fa\u010dtuj\u00ed pravideln\u00e9 m\u011bs\u00ed\u010dn\u00ed z\u00e1lohy.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>P\u0159ihl\u00e1\u0161en\u00ed na \u017eivnostensk\u00fd \u00fa\u0159ad Va\u0161e prvn\u00ed kroky povedou na \u017eivnostensk\u00fd \u00fa\u0159ad, kde si za\u017e\u00e1d\u00e1te o \u017eivnostensk\u00e9 opr\u00e1vn\u011bn\u00ed. Pokud usp\u011bjete, dostanete od \u00fa\u0159adu v\u00fdpis z \u017eivnostensk\u00e9ho &#8230;<\/p>\n","protected":false},"author":2,"featured_media":1369,"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":[50,77,75],"class_list":["post-3795","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-prijmu-fyzickych-osob","category-dane","tag-dan-z-prijmu-fyzickych-osob","tag-danove-priznani","tag-socialni-a-zdravotni-pojisteni"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/3795","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=3795"}],"version-history":[{"count":2,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/3795\/revisions"}],"predecessor-version":[{"id":5776,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/3795\/revisions\/5776"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/1369"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=3795"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=3795"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=3795"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}