{"id":426,"date":"2015-01-05T22:00:00","date_gmt":"2015-01-05T22:00:00","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/zmeny-ve-zdravotnim-pojisteni-1-ledna-2015\/"},"modified":"2023-02-01T15:09:59","modified_gmt":"2023-02-01T14:09:59","slug":"zmeny-ve-zdravotnim-pojisteni-1-ledna-2015","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/zmeny-ve-zdravotnim-pojisteni-1-ledna-2015\/","title":{"rendered":"Zm\u011bny ve zdravotn\u00edm poji\u0161t\u011bn\u00ed od 1.\u00a0 ledna 2015"},"content":{"rendered":"

Krom\u011b da\u0148ov\u00fdch zm\u011bn doch\u00e1z\u00ed od 1. ledna 2015 tak\u00e9 ke zm\u011bn\u00e1m ve zdravotn\u00edm poji\u0161t\u011bn\u00ed. Poj\u010fme se nyn\u00ed pod\u00edvat na jednotliv\u00e9 skupiny pl\u00e1tc\u016f zdravotn\u00edho poji\u0161t\u011bn\u00ed, jak se jich zm\u011bny dotkly.<\/strong><\/p>\n

<\/p>\n

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

Maxim\u00e1ln\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad<\/h2>\n

V\u00fdznamnou zm\u011bnou ve zdravotn\u00edm poji\u0161t\u011bn\u00ed je ta skute\u010dnost, \u017ee od 1. ledna 2015 p\u0159estal ve zdravotn\u00edm poji\u0161t\u011bn\u00ed platit pojem maxim\u00e1ln\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad<\/strong>, kter\u00fd jsme znali v letech 2008 a\u017e 2012. Maxim\u00e1ln\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad se t\u00fdkal zam\u011bstnanc\u016f a osob samostatn\u011b v\u00fdd\u011ble\u010dn\u011b \u010dinn\u00fdch (d\u00e1le jen \u201eOSV\u010c\u201c). P\u016fvodn\u011b byl stanoven ve v\u00fd\u0161i 48n\u00e1sobku pr\u016fm\u011brn\u00e9 mzdy a n\u00e1sledn\u011b byl zv\u00fd\u0161en na 72n\u00e1sobek pr\u016fm\u011brn\u00e9 mzdy. <\/p>\n

V r\u00e1mci snahy o sni\u017eov\u00e1n\u00ed schodk\u016f ve\u0159ejn\u00fdch rozpo\u010dt\u016f do\u0161lo od 1. ledna 2013 nejd\u0159\u00edve k pozastaven\u00ed \u00fa\u010dinnosti ustanoven\u00ed \u0159e\u0161\u00edc\u00edch maxim\u00e1ln\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad na obdob\u00ed 2013 a\u017e 2015. Dal\u0161\u00edm legislativn\u00edm v\u00fdvojem do\u0161lo k \u00fapln\u00e9mu zru\u0161en\u00ed t\u011bchto ustanoven\u00ed a to od 1. ledna 2015. <\/p>\n

Minim\u00e1ln\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad OSV\u010c<\/h2>\n

Lze d\u016fvodn\u011b p\u0159edpokl\u00e1dat, \u017ee podstatn\u011b v\u011bt\u0161\u00ed po\u010det pl\u00e1tc\u016f bude zaj\u00edmat problematika minim\u00e1ln\u00edho vym\u011b\u0159ovac\u00edho z\u00e1kladu ne\u017e toho maxim\u00e1ln\u00edho. Od minim\u00e1ln\u00edho vym\u011b\u0159ovac\u00edho z\u00e1kladu se odv\u00edj\u00ed mimo jin\u00e9 tak\u00e9 minim\u00e1ln\u00ed z\u00e1loha pro OSV\u010c. Minim\u00e1ln\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad OSV\u010c p\u0159edstavuje dvan\u00e1ctin\u00e1sobek 50 % pr\u016fm\u011brn\u00e9 m\u011bs\u00ed\u010dn\u00ed mzdy v n\u00e1rodn\u00edm hospod\u00e1\u0159stv\u00ed. Pro rok 2015 \u010din\u00ed pr\u016fm\u011brn\u00e1 m\u011bs\u00ed\u010dn\u00ed mzda 26 611 K\u010d (zdroj: www.vzp.cz). Minim\u00e1ln\u00ed m\u011bs\u00ed\u010dn\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad pro v\u0161echny m\u011bs\u00edce roku 2015 je tud\u00ed\u017e 13 305,50 K\u010d. Z toho je (po zaokrouhlen\u00ed) minim\u00e1ln\u00ed m\u011bs\u00ed\u010dn\u00ed z\u00e1loha na pojistn\u00e9 rovna \u010d\u00e1stce 1 797 K\u010d<\/strong>. <\/p>\n

Z\u00e1lohu ve v\u00fd\u0161i 1 797 K\u010d mus\u00ed poprv\u00e9 za leden 2015 uhradit OSV\u010c, kter\u00e9 podle P\u0159ehledu za rok 2013 platily v roce 2014 z\u00e1lohy ni\u017e\u0161\u00ed ne\u017e 1 797 K\u010d (s v\u00fdjimkou osob, kter\u00e9 nemaj\u00ed stanoven minim\u00e1ln\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad) a tak\u00e9 OSV\u010c, kter\u00e9 zahajuj\u00ed v roce 2015 samostatnou v\u00fdd\u011ble\u010dnou \u010dinnost. V roce 2014 \u010dinila minim\u00e1ln\u00ed z\u00e1loha 1 752 K\u010d.<\/p>\n

Minim\u00e1ln\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad zam\u011bstnanc\u016f<\/h2>\n

Na rozd\u00edl od OSV\u010c nen\u00ed minim\u00e1ln\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad u zam\u011bstnanc\u016f v\u00e1z\u00e1n na pr\u016fm\u011brnou m\u011bs\u00ed\u010dn\u00ed mzdu, ale na minim\u00e1ln\u00ed mzdu<\/strong>. Na\u0159\u00edzen\u00edm vl\u00e1dy \u010d. 204\/2014 Sb. ze dne 15. 9. 2014 doch\u00e1z\u00ed od 1. ledna 2015 ke zv\u00fd\u0161en\u00ed minim\u00e1ln\u00ed mzdy z \u010d\u00e1stky 8 500 K\u010d na 9 200 K\u010d. Pojistn\u00e9 z tohoto vym\u011b\u0159ovac\u00edho z\u00e1kladu tedy \u010din\u00ed 1 242 K\u010d<\/strong>. Oproti roku 2014 doch\u00e1z\u00ed tedy ke zv\u00fd\u0161en\u00ed minim\u00e1ln\u00edho pojistn\u00e9ho u zam\u011bstnanc\u016f o 94 K\u010d. <\/p>\n

Platba pojistn\u00e9ho st\u00e1tem<\/h2>\n

U tzv. st\u00e1tn\u00edch poji\u0161t\u011bnc\u016f je vym\u011b\u0159ovac\u00edm z\u00e1kladem pro platbu pojistn\u00e9ho \u010d\u00e1stka ve v\u00fd\u0161i 6 259 K\u010d, stanoven\u00e1 v z\u00e1kon\u011b o pojistn\u00e9m na ve\u0159ejn\u00e9 zdravotn\u00ed poji\u0161t\u011bn\u00ed. Tato plat\u00ed od 1. srpna 2014. Z tohoto vym\u011b\u0159ovac\u00edho z\u00e1kladu plat\u00ed st\u00e1t za osoby, za kter\u00e9 je pl\u00e1tcem pojistn\u00e9ho, pojistn\u00e9 ve v\u00fd\u0161i 845 K\u010d m\u011bs\u00ed\u010dn\u011b<\/strong>.<\/p>\n

Platba pojistn\u00e9ho u osob bez zdaniteln\u00fdch p\u0159\u00edjm\u016f<\/h2>\n

Vym\u011b\u0159ovac\u00edm z\u00e1kladem pro osoby bez zdaniteln\u00fdch p\u0159\u00edjm\u016f je stejn\u011b jako u zam\u011bstnanc\u016f minim\u00e1ln\u00ed mzda. Tato byla vl\u00e1dn\u00edm na\u0159\u00edzen\u00edm zv\u00fd\u0161ena, jak bylo uvedeno v\u00fd\u0161e, od 1. ledna 2015 na \u010d\u00e1stku 9 200 K\u010d a pojistn\u00e9 z t\u00e9to \u010d\u00e1stky \u010din\u00ed 1 242 K\u010d m\u011bs\u00ed\u010dn\u011b<\/strong>. <\/p>\n","protected":false},"excerpt":{"rendered":"

Krom\u011b da\u0148ov\u00fdch zm\u011bn doch\u00e1z\u00ed od 1. ledna 2015 tak\u00e9 ke zm\u011bn\u00e1m ve zdravotn\u00edm poji\u0161t\u011bn\u00ed. Poj\u010fme se nyn\u00ed pod\u00edvat na jednotliv\u00e9 skupiny pl\u00e1tc\u016f zdravotn\u00edho poji\u0161t\u011bn\u00ed, jak …<\/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":[52,75,98],"class_list":["post-426","post","type-post","status-publish","format-standard","hentry","category-dan-z-prijmu-fyzickych-osob","category-dane","tag-osoba-samostatne-vydelecne-cinna-osvc","tag-socialni-a-zdravotni-pojisteni","tag-zavisla-cinnost"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/426","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=426"}],"version-history":[{"count":2,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/426\/revisions"}],"predecessor-version":[{"id":5422,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/426\/revisions\/5422"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=426"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=426"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=426"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}