{"id":4362,"date":"2025-12-30T17:26:46","date_gmt":"2025-12-30T16:26:46","guid":{"rendered":"http:\/\/3.72.177.72\/novinky-a-tipy\/jak-se-pocitaji-zalohy-na-socialni-pojisteni-a-kdy-platite-minimum\/"},"modified":"2025-12-30T17:26:48","modified_gmt":"2025-12-30T16:26:48","slug":"jak-se-pocitaji-zalohy-na-socialni-pojisteni-a-kdy-platite-minimum","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/mzdy-a-personalistika\/jak-se-pocitaji-zalohy-na-socialni-pojisteni-a-kdy-platite-minimum\/","title":{"rendered":"Jak se po\u010d\u00edtaj\u00ed z\u00e1lohy na soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed a kdy plat\u00edte minimum"},"content":{"rendered":"<p>V\u00fd\u0161e minim\u00e1ln\u00ed m\u011bs\u00ed\u010dn\u00ed z\u00e1lohy se po\u010d\u00edt\u00e1 jako 29,2 % (sazba pojistn\u00e9ho pro soci\u00e1ln\u00ed zabezpe\u010den\u00ed) z tzv. <strong>minim\u00e1ln\u00edho vym\u011b\u0159ovac\u00edho z\u00e1kladu<\/strong> pro v\u00fdpo\u010det z\u00e1loh u OSV\u010c. Ten odpov\u00edd\u00e1 40 % (p\u0159i hlavn\u00ed v\u00fdd\u011ble\u010dn\u00e9 \u010dinnosti) nebo 11% (p\u0159i vedlej\u0161\u00ed v\u00fdd\u011ble\u010dn\u00e9 \u010dinnosti) pr\u016fm\u011brn\u00e9 hrub\u00e9 m\u011bs\u00ed\u010dn\u00ed mzdy v n\u00e1rodn\u00edm hospod\u00e1\u0159stv\u00ed. Tuto \u010d\u00e1stku najdete ka\u017ed\u00fd rok ve vyhl\u00e1\u0161ce Ministerstva pr\u00e1ce a soci\u00e1ln\u00edch v\u011bc\u00ed.<\/p>\n<p>V\u00fd\u0161e minim\u00e1ln\u00edch z\u00e1loh na soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed pro rok 2026 tedy vych\u00e1z\u00ed p\u0159i podnik\u00e1n\u00ed na:<\/p>\n<ul>\n<li><strong>5 720 K\u010d<\/strong> p\u0159i hlavn\u00ed \u010dinnosti,<\/li>\n<li><strong>1 574 K\u010d<\/strong> p\u0159i vedlej\u0161\u00ed \u010dinnosti.<\/li>\n<\/ul>\n<p>Za\u010d\u00ednaj\u00edc\u00ed OSV\u010c na hlavn\u00ed \u010dinnost plat\u00ed prvn\u00ed t\u0159i roky podnik\u00e1n\u00ed ni\u017e\u0161\u00ed m\u011bs\u00ed\u010dn\u00ed z\u00e1lohy. Pro rok 2026 \u010din\u00ed <strong>3 575 K\u010d m\u011bs\u00ed\u010dn\u011b<\/strong>.<\/p>\n<p>Jako OSV\u010c odevzd\u00e1v\u00e1te na OSSZ <a href=\"https:\/\/money.cz\/novinky-a-tipy\/mzdy-a-personalistika\/prehled-o-prijmech-a-vydajich-osvc-se-kazdy-rok-tyka-vsech-podnikatelu\/\"><strong>P\u0159ehled o p\u0159\u00edjmech a v\u00fddaj\u00edch<\/strong><\/a>, v\u017edy za p\u0159edchoz\u00ed rok. Pod\u00e1te ho <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/delat-kdyz-podcenili-platby-socialni-zdravotni-pojisteni-penale-pokuty-se-nebezpecne-prodrazi\/\">nejpozd\u011bji m\u011bs\u00edc po term\u00ednu<\/a>, do kter\u00e9ho mus\u00edte podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed. V elektronick\u00e9m formul\u00e1\u0159i:<\/p>\n<ul>\n<li>uvedete p\u0159\u00edjmy a v\u00fddaje, kter\u00e9 jste uvedli v da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed,<\/li>\n<li>podle pokyn\u016f spo\u010d\u00edt\u00e1te celkov\u00e9 pojistn\u00e9 za rok<\/li>\n<\/ul>\n<ul>\n<li>a vypo\u010d\u00edt\u00e1te v\u00fd\u0161i z\u00e1loh pro n\u00e1sleduj\u00edc\u00ed obdob\u00ed.<\/li>\n<\/ul>\n<h2>Co zahrnuje soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed OSV\u010c<\/h2>\n<p>Pojistn\u00e9 m\u00e1 dv\u011b <strong>povinn\u00e9 slo\u017eky<\/strong>, kter\u00e9 tvo\u0159\u00ed z\u00e1kladn\u00ed sazbu 29,2 %:<\/p>\n<ul>\n<li>28 % d\u016fchodov\u00e9 poji\u0161t\u011bn\u00ed,<\/li>\n<li>1,2 % p\u0159\u00edsp\u011bvek na st\u00e1tn\u00ed politiku zam\u011bstnanosti.<\/li>\n<\/ul>\n<p>T\u0159et\u00ed slo\u017ekou je nemocensk\u00e9 poji\u0161t\u011bn\u00ed, kter\u00e9 je pro OSV\u010c <strong>dobrovoln\u00e9<\/strong>. Z nemocensk\u00e9ho poji\u0161t\u011bn\u00ed OSV\u010c je v\u00e1m vypl\u00e1cena nemocensk\u00e1, pen\u011b\u017eit\u00e1 pomoc v mate\u0159stv\u00ed, otcovsk\u00e1 poporodn\u00ed p\u00e9\u010de a dlouhodob\u00e9 o\u0161et\u0159ovn\u00e9.<\/p>\n<p>Pokud se pro nemocensk\u00e9 poji\u0161t\u011bn\u00ed rozhodnete, plat\u00edte nav\u00edc alespo\u0148 2,1 % z minim\u00e1ln\u00edho vym\u011b\u0159ovac\u00edho z\u00e1kladu. Pro rok 2026 je to 243 K\u010d m\u011bs\u00ed\u010dn\u011b.<\/p>\n<h2>P\u0159i hlavn\u00ed \u010dinnosti plat\u00edte z\u00e1lohu v\u017edy, p\u0159i vedlej\u0161\u00ed z\u00e1le\u017e\u00ed na v\u00fd\u0161i zisku<\/h2>\n<p>Zat\u00edmco p\u0159i hlavn\u00ed \u010dinnosti v\u017edy plat\u00edte alespo\u0148 minim\u00e1ln\u00ed z\u00e1lohu, p\u0159i vedlej\u0161\u00ed \u010dinnosti plat\u00edte pouze pokud v\u00e1\u0161 zisk z vedlej\u0161\u00ed \u010dinnosti za p\u0159edchoz\u00ed rok <strong>p\u0159es\u00e1hne rozhodnou \u010d\u00e1stku<\/strong>. Pro zisk za rok 2026 je stanovena rozhodn\u00e1 \u010d\u00e1stka 117 521 K\u010d. Pokud ji letos p\u0159ekro\u010d\u00edte, v n\u00e1sleduj\u00edc\u00edm roce budete platit z\u00e1lohy.<\/p>\n<p>Pro \u00fa\u010del soci\u00e1ln\u00edho poji\u0161t\u011bn\u00ed se za <strong>OSV\u010c s <\/strong><a href=\"https:\/\/money.cz\/novinky-a-tipy\/podnikani\/osvc-hlavni-a-vedlejsi-v-cem-jsou-rozdily-a-jak-poznate-kam-patrite-vy\/\"><strong>vedlej\u0161\u00ed \u010dinnost\u00ed<\/strong><\/a><strong> pova\u017eujete, pokud<\/strong>:<\/p>\n<ul>\n<li>jste zam\u011bstnan\u00ed a zam\u011bstnavatel za v\u00e1s odv\u00e1d\u00ed pojistn\u00e9,<\/li>\n<li>jste student do 26 let nebo nezaopat\u0159en\u00e9 d\u00edt\u011b podle <a href=\"https:\/\/www.zakonyprolidi.cz\/cs\/1995-155\" target=\"_blank\" rel=\"noopener\">\u00a7 20 odst. 4 p\u00edsm. a) z\u00e1kona \u010d. 155\/1995 Sb., o d\u016fchodov\u00e9m poji\u0161t\u011bn\u00ed<\/a>,<\/li>\n<li>m\u00e1te n\u00e1rok na invalidn\u00ed d\u016fchod nebo v\u00e1m byl p\u0159izn\u00e1n starobn\u00ed d\u016fchod,<\/li>\n<li>m\u00e1te n\u00e1rok na rodi\u010dovsk\u00fd p\u0159\u00edsp\u011bvek,<\/li>\n<li>pob\u00edr\u00e1te pen\u011b\u017eitou pomoc v mate\u0159stv\u00ed z nemocensk\u00e9ho poji\u0161t\u011bn\u00ed zam\u011bstnanc\u016f,<\/li>\n<li>osobn\u011b pe\u010dujete o osobu mlad\u0161\u00ed 10 let, kter\u00e1 je z\u00e1visl\u00e1 na p\u00e9\u010di jin\u00e9 osoby ve stupni I, nebo pe\u010dujete o osobu, kter\u00e1 je z\u00e1visl\u00e1 na p\u00e9\u010di jin\u00e9 osoby ve stupni II, III nebo IV bez ohledu na v\u011bk, jestli\u017ee je z\u00e1rove\u0148 osobou bl\u00edzkou anebo \u017eijete ve spole\u010dn\u00e9 dom\u00e1cnosti.<\/li>\n<\/ul>\n<p>Nezapome\u0148te, \u017ee OSSZ mus\u00edte o podnik\u00e1n\u00ed formou vedlej\u0161\u00ed \u010dinnosti informovat a uv\u00e9st z\u00e1konn\u00fd d\u016fvod, a to nejpozd\u011bji v P\u0159ehledu o p\u0159\u00edjmech a v\u00fddaj\u00edch za dan\u00fd kalend\u00e1\u0159n\u00ed rok. N\u011bkter\u00e9 d\u016fvody z\u00e1rove\u0148 dokl\u00e1d\u00e1te (nejpozd\u011bji m\u011bs\u00edc po pod\u00e1n\u00ed P\u0159ehledu), jejich seznam najdete v <a href=\"https:\/\/www.cssz.cz\/web\/cz\/prehled-povinne-i-nepovinne-dokladanych-duvodu-pro-vykon-vedlejsi-cinnosti\" target=\"_blank\" rel=\"noopener\">p\u0159ehledu<\/a> OSSZ. Pokud OSSZ d\u016fvod neozn\u00e1m\u00edte nebo jej zapomenete dolo\u017eit, bude va\u0161e podnik\u00e1n\u00ed pova\u017eov\u00e1no za hlavn\u00ed \u010dinnost.<\/p>\n<h2>Jak se po\u010d\u00edt\u00e1 soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed u hlavn\u00ed \u010dinnosti<\/h2>\n<h3>1. P\u0159i zah\u00e1jen\u00ed podnik\u00e1n\u00ed v\u017edy plat\u00edte minim\u00e1ln\u00ed v\u00fd\u0161i z\u00e1loh<\/h3>\n<p>V prvn\u00edm <strong>kalend\u00e1\u0159n\u00edm roce<\/strong> podnik\u00e1n\u00ed m\u00e1te povinnost platit z\u00e1lohy na soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed alespo\u0148 v minim\u00e1ln\u00ed v\u00fd\u0161i. Za\u010d\u00edn\u00e1te <strong>m\u011bs\u00edcem, ve kter\u00e9m jste zah\u00e1jili podnik\u00e1n\u00ed<\/strong>.<\/p>\n<p>Pokud jste zah\u00e1jili podnik\u00e1n\u00ed v pr\u016fb\u011bhu m\u011bs\u00edce, z\u00e1loha je splatn\u00e1 do konce m\u011bs\u00edce n\u00e1sleduj\u00edc\u00edho. Dal\u0161\u00ed z\u00e1lohy jsou splatn\u00e9 <strong>od prvn\u00edho do posledn\u00edho dne kalend\u00e1\u0159n\u00edho m\u011bs\u00edce, za kter\u00fd se z\u00e1loha plat\u00ed. <\/strong>Za den platby se pova\u017euje den, kdy dojde k p\u0159ips\u00e1n\u00ed pojistn\u00e9ho na \u00fa\u010det OSSZ.<\/p>\n<h3>2. V dal\u0161\u00edch letech podnik\u00e1n\u00ed plat\u00edte podle dosa\u017een\u00e9ho zisku<\/h3>\n<p>Celkov\u00e9 pojistn\u00e9 za p\u0159edchoz\u00ed rok se po\u010d\u00edt\u00e1 jako <strong>29,2 % z tzv. skute\u010dn\u00e9ho vym\u011b\u0159ovac\u00edho z\u00e1kladu<\/strong>. T\u00edm je 55 % va\u0161eho hrub\u00e9ho zisku. Ode\u010dtete zaplacen\u00e9 z\u00e1lohy a zjist\u00edte, jestli m\u00e1te nedoplatek k \u00fahrad\u011b, p\u0159\u00edpadn\u011b p\u0159eplatek.\u00a0<\/p>\n<p>Pokud polovina va\u0161eho ro\u010dn\u00edho hrub\u00e9ho zisku nedos\u00e1hne v\u00fd\u0161e <strong>minim\u00e1ln\u00edho vym\u011b\u0159ovac\u00edho z\u00e1kladu <\/strong>(235 044 K\u010d pro rok 2026) stanoven\u00e9ho vyhl\u00e1\u0161kou, pojistn\u00e9 spo\u010d\u00edt\u00e1te pr\u00e1v\u011b z minim\u00e1ln\u00edho vym\u011b\u0159ovac\u00edho z\u00e1kladu. N\u00e1sledn\u011b budete platit z\u00e1lohy na soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed v minim\u00e1ln\u00ed v\u00fd\u0161i.\u00a0<\/p>\n<p>P\u0159\u00edklad:<\/p>\n<p><em>Podnikatelka Jarmila dos\u00e1hne v roce 2025 hrub\u00e9ho zisku 400 000 K\u010d. Skute\u010dn\u00fd vym\u011b\u0159ovac\u00ed z\u00e1klad ve v\u00fd\u0161i 220 000 K\u010d (55 % z 400 000 K\u010d) je ni\u017e\u0161\u00ed ne\u017e minim\u00e1ln\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad stanoven\u00fd vyhl\u00e1\u0161kou (235 044 K\u010d pro rok 2026). Pro v\u00fdpo\u010det celkov\u00e9ho pojistn\u00e9ho tedy pou\u017eije \u010d\u00e1stku 235 044 K\u010d (nikoliv pouze 110 000 K\u010d) a spo\u010d\u00edt\u00e1, \u017ee na soci\u00e1ln\u00edm poji\u0161t\u011bn\u00ed m\u011bla odv\u00e9st 68 533 K\u010d. V n\u00e1sleduj\u00edc\u00edm roce bude platit z\u00e1lohy v minim\u00e1ln\u00ed v\u00fd\u0161i.<\/em><\/p>\n<p>U soci\u00e1ln\u00edho poji\u0161t\u011bn\u00ed nav\u00edc plat\u00ed i <strong>maxim\u00e1ln\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad. <\/strong>Pro rok 2026 \u010din\u00ed 2 350 416 K\u010d. Pokud polovina va\u0161eho hrub\u00e9ho zisku tuto hranici p\u0159ekro\u010d\u00ed, z \u010d\u00e1stky nav\u00edc pojistn\u00e9 po\u010d\u00edtat nebudete. Pou\u017eijete \u010d\u00e1stku maxim\u00e1ln\u00edho vym\u011b\u0159ovac\u00edho z\u00e1kladu stanovenou pro dan\u00fd rok.<\/p>\n<h2>V\u00fdpo\u010det z\u00e1loh p\u0159i vedlej\u0161\u00ed v\u00fdd\u011ble\u010dn\u00e9 \u010dinnosti<\/h2>\n<h3>1. V prvn\u00edm roce z\u00e1lohy neplat\u00edte<\/h3>\n<p>Pokud jste OSV\u010c na vedlej\u0161\u00ed \u010dinnost, <strong>v prvn\u00edm roce podnik\u00e1n\u00ed z\u00e1lohy neplat\u00edte. <\/strong>Po prvn\u00edm roce pod\u00e1te P\u0159ehled o p\u0159\u00edjmech a v\u00fddaj\u00edch a orientujete se podle rozhodn\u00e9 \u010d\u00e1stky. Pokud je v\u00e1\u0161 zisk z vedlej\u0161\u00ed v\u00fdd\u011ble\u010dn\u00e9 \u010dinnosti:<\/p>\n<ul>\n<li><strong>ni\u017e\u0161\u00ed <\/strong>ne\u017e rozhodn\u00e1 \u010d\u00e1stka (117 521 K\u010d za rok 2026) \u2013 pojistn\u00e9<strong> nedopl\u00e1c\u00edte<\/strong>, ani v n\u00e1sleduj\u00edc\u00edm roce <strong>neplat\u00edte z\u00e1lohy<\/strong>,<\/li>\n<li><strong>vy\u0161\u0161\u00ed<\/strong> ne\u017e 117 521 K\u010d \u2013 pojistn\u00e9 <strong>zaplat\u00edte jednor\u00e1zov\u011b<\/strong> podle skute\u010dn\u011b dosa\u017een\u00e9ho v\u00fdd\u011blku za uplynul\u00e9 obdob\u00ed a v n\u00e1sleduj\u00edc\u00edm roce <strong>za\u010dnete platit z\u00e1lohy<\/strong>.<\/li>\n<\/ul>\n<link rel=\"stylesheet\" href=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/themes\/money-blog\/shortcodes\/smartmailing-email-registration\/form.min.css\" \/>\n<script type=\"text\/javascript\">\n    var smFormInterval = null;\n\n    jQuery(document).ready(function() {\n        jQuery(\".shortcode-smartmailing-form .fheader p a.info\").click(function(e) {  \n            e.preventDefault();\n\n            \/*if (jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").is(\":visible\"))\n            {\n                jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").hide();\n            }\n            else\n            {\n                jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").show();\n            }*\/\n\n            return false;\n        });\n\n        jQuery(\"#shortcodeSmartmailingForm\").submit(function(e) {\n            e.preventDefault();\n            return false;\n        });\n\n        jQuery(\"#shortcodeSmartmailingForm button[type='submit']\").click(function(e) {\n            e.preventDefault();\n            \n            var email = jQuery(\"#shortcodeSmartmailingForm_email\").val();\n\n            if (email.length == 0)\n            {\n                alert(\"Pros\u00edm zadejte v\u00e1\u0161 e-mail.\");\n                return false;\n            }\n            if (!shortcodeSmartmailingForm_validateEmail(email))\n            {\n                alert(\"Zadan\u00fd e-mail m\u00e1 neplatn\u00fd form\u00e1t.\");\n                return false;\n            }\n\n            jQuery.ajax({\n                url: \"\/novinky-a-tipy\/wp-content\/themes\/money-blog\/shortcodes\/smartmailing-email-registration\/service.php\",\n                type: \"POST\",\n                dataType: \"text\",\n                cache: false,\n                data: {\n                    \"email\": email,\n                    \"stdc\": jQuery(\"#shortcodeSmartmailingForm_stdc\").val(),\n                    \"current_url\": jQuery(\"#shortcodeSmartmailingForm_url\").val(),\n                    \"current_referrer\": jQuery(\"#shortcodeSmartmailingForm_referrer\").val()\n                }\n            }).done(function (response, textStatus, jqXHR)\n            {\n                jQuery(\".shortcodeSmartmailingForm_email\").hide();\n                jQuery(\"#shortcodeSmartmailingForm_submit\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .smart-disclaimer\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .success\").show();\n\t\t\t\tdataLayer.push({'event': 'newsletterSubscription', 'newsletterPosition': 'intext'});\n            }).fail(function( jqXHR, textStatus, errorThrown ) {\n                jQuery(\".shortcodeSmartmailingForm_email\").hide();\n                jQuery(\"#shortcodeSmartmailingForm_submit\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .smart-disclaimer\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .success\").show();\n            });\n\n            return false;\n        });\n    });\n\n    function shortcodeSmartmailingForm_validateEmail(email)\n    {\n        var re = \/^(([^<>()[\\]\\\\.,;:\\s@\\\"]+(\\.[^<>()[\\]\\\\.,;:\\s@\\\"]+)*)|(\\\".+\\\"))@((\\[[0-9]{1,3}\\.[0-9]{1,3}\\.[0-9]{1,3}\\.[0-9]{1,3}\\])|(([a-zA-Z\\-0-9]+\\.)+[a-zA-Z]{2,}))$\/;\n        return re.test(email);\n    }\n<\/script>\n<form method=\"post\" id=\"shortcodeSmartmailingForm\" class=\"shortcode-smartmailing-form\" action=\"\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/4362\">\n\n    <div>\n        <div class=\"fheader\">\n            <h3>\n                Dopl\u0148te si mezery ve mzd\u00e1ch a personalistice            <\/h3>\n            <div class=\"se-text\">\n                <p>\n                    P\u0159ihlaste se k n\u011bkolikad\u00edln\u00e9mu e-mailov\u00e9mu seri\u00e1lu a z\u00edskejte to nejlep\u0161\u00ed z blogu Money.cz.                    <a class=\"info\" title=\"E-maily v\u00e1m budou zas\u00edl\u00e1ny maxim\u00e1ln\u011b dvakr\u00e1t do m\u011bs\u00edce. Z odb\u011bru se m\u016f\u017eete kdykoliv odhl\u00e1sit.\">info<\/a>\n                <\/p>\n            <\/div>\n        <\/div>\n\n        <div class=\"ffooter\">\n            <div class=\"se-body\">\n                <input type=\"text\" id=\"shortcodeSmartmailingForm_email\" placeholder=\"Zadejte v\u00e1\u0161 e-mail\" \/>\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_stdc\" value=\"S2\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/4362\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_referrer\" value=\"\">\n\n                <div class=\"se-submit\">\n                    <button type=\"submit\" id=\"shortcodeSmartmailingForm_submit\" value=\"Chci b\u00fdt v obraze\">Chci b\u00fdt v obraze<\/button>\n                                          <p class=\"mlctr success\" style=\"display: none;\">D\u011bkujeme, <strong>zkontrolujte Va\u0161i e-mailovou schr\u00e1nku<\/strong> pro potvrzen\u00ed odb\u011bru.<\/p>\n                                    <\/div>\n            <\/div>\n                          <p class=\"smart-disclaimer\">Odesl\u00e1n\u00edm souhlas\u00edte s na\u0161imi\n                <a href=\"https:\/\/money.cz\/ochrana-osobnich-udaju\/#zzvou\" target=\"_blank\">z\u00e1sadami pro zpracov\u00e1n\u00ed osobn\u00edch \u00fadaj\u016f<\/a>.\n              <\/p>\n                    <\/div>\n    <\/div>\n<\/form>\n<h3>2. V dal\u0161\u00edch letech podnik\u00e1n\u00ed<\/h3>\n<p>V n\u00e1sleduj\u00edc\u00edch letech plat\u00edte z\u00e1lohu vypo\u010dtenou podle skute\u010dn\u00e9ho zisku dosa\u017een\u00e9ho p\u0159i vedlej\u0161\u00ed v\u00fdd\u011ble\u010dn\u00e9 \u010dinnosti v p\u0159edchoz\u00edm roce.<\/p>\n<p>Vym\u011b\u0159ovac\u00edm z\u00e1kladem je 55 % hrub\u00e9ho zisku. Pokud polovina ro\u010dn\u00edho hrub\u00e9ho zisku nedos\u00e1hne v\u00fd\u0161e <strong>minim\u00e1ln\u00edho vym\u011b\u0159ovac\u00edho z\u00e1kladu pro vedlej\u0161\u00ed \u010dinnost<\/strong> stanoven\u00e9ho vyhl\u00e1\u0161kou, pojistn\u00e9 spo\u010d\u00edt\u00e1te pr\u00e1v\u011b z minim\u00e1ln\u00edho vym\u011b\u0159ovac\u00edho z\u00e1kladu. N\u00e1sledn\u011b budete platit minim\u00e1ln\u00ed z\u00e1lohy, kter\u00e9 jsou pro vedlej\u0161\u00ed \u010dinnosti stanoven\u00e9 ve sn\u00ed\u017een\u00e9 v\u00fd\u0161i (pro rok 2026 je to 1 574 K\u010d).<\/p>\n<p>P\u0159\u00edklad:<\/p>\n<p><em>Podnikatelka Jarmila dos\u00e1hne v roce 2025 hrub\u00e9ho zisku z vedlej\u0161\u00ed v\u00fdd\u011ble\u010dn\u00e9 \u010dinnosti 42 000 K\u010d. Jej\u00ed zisk je ni\u017e\u0161\u00ed ne\u017e rozhodn\u00e1 \u010d\u00e1stka (117 521 K\u010d pro rok 2026), a proto v roce 2026 z\u00e1lohy na soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed platit nebude.<br \/>\n<\/em><\/p>\n<h2>Pau\u0161\u00e1ln\u00ed re\u017eim pro da\u0148 z p\u0159\u00edjm\u016f a pojistn\u00e9 v\u00e1m usnadn\u00ed pr\u00e1ci<\/h2>\n<p>Od roku 2021 lze da\u0148 z p\u0159\u00edjm\u016f a ve\u0161ker\u00e9 pojistn\u00e9 hradit jednou m\u011bs\u00ed\u010dn\u00ed platbou, zaplat\u00edte tzv. <a href=\"https:\/\/money.cz\/novinky-a-tipy\/podnikani\/pausalni-dan-2021-jak-se-pocita-a-komu-se-vyplati\/\"><strong>pau\u0161\u00e1ln\u00ed z\u00e1lohu<\/strong><\/a> neboli pau\u0161\u00e1ln\u00ed da\u0148 finan\u010dn\u00edmu \u00fa\u0159adu.<\/p>\n<p>Re\u017eim pau\u0161\u00e1ln\u00ed dan\u011b je ur\u010den pro \u017eivnostn\u00edky s ro\u010dn\u00edmi p\u0159\u00edjmy do 2 milion\u016f K\u010d, kte\u0159\u00ed nejsou pl\u00e1tci DPH. Aby bylo zaji\u0161t\u011bno spravedliv\u00e9 zdan\u011bn\u00ed, zav\u00e1d\u00ed se <strong>t\u0159i p\u00e1sma pau\u0161\u00e1ln\u00ed dan\u011b<\/strong>. V\u00fd\u0161e p\u0159\u00edjm\u016f toti\u017e ovliv\u0148uje, kolik st\u00e1tu podnikatel odvede.<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td>\n<p><strong>P\u00e1sma pau\u0161\u00e1ln\u00ed dan\u011b<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>Koho se t\u00fdk\u00e1<\/strong><\/p>\n<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\n<p>1. p\u00e1smo<\/p>\n<\/td>\n<td>\n<p>OSV\u010c s ro\u010dn\u00edmi p\u0159\u00edjmy do 1 milionu K\u010d bez ohledu na typ pau\u0161\u00e1lu<\/p>\n<p><\/p>\n<p>OSV\u010c s ro\u010dn\u00edmi p\u0159\u00edjmy do 1,5 milionu K\u010d s uplatniteln\u00fdm 60% \u010di 80% v\u00fddajov\u00fdm pau\u0161\u00e1lem<\/p>\n<p><\/p>\n<p>OSV\u010c s ro\u010dn\u00edmi p\u0159\u00edjmy do 2 milion\u016f K\u010d s uplatniteln\u00fdm 80% v\u00fddajov\u00fdm pau\u0161\u00e1lem<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>2. p\u00e1smo<\/p>\n<\/td>\n<td>\n<p>OSV\u010c s ro\u010dn\u00edmi p\u0159\u00edjmy do 1,5 milionu K\u010d bez ohledu na typ pau\u0161\u00e1lu<\/p>\n<p><\/p>\n<p>OSV\u010c s ro\u010dn\u00edmi p\u0159\u00edjmy do 2 milion\u016f K\u010d s uplatniteln\u00fdm 60% \u010di 80% v\u00fddajov\u00fdm pau\u0161\u00e1lem<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>3. p\u00e1smo<\/p>\n<\/td>\n<td>\n<p>OSV\u010c s ro\u010dn\u00edmi p\u0159\u00edjmy do 2 milion\u016f K\u010d bez ohledu na typ pau\u0161\u00e1lu (tedy OSV\u010c, kter\u00e9 nespl\u0148uj\u00ed podm\u00ednky pro druh\u00e9 p\u00e1smo<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>V\u00fd\u0161e pau\u0161\u00e1ln\u00ed dan\u011b se m\u011bn\u00ed pouze meziro\u010dn\u011b. V\u00fd\u0161e pau\u0161\u00e1ln\u00ed dan\u011b pro rok 2026 \u010din\u00ed:<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td>\n<p><strong>P\u00e1smo<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>Da\u0148 z p\u0159\u00edjm\u016f<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>Soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>Zdravotn\u00ed poji\u0161t\u011bn\u00ed<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>Celkov\u00e1 m\u011bs\u00ed\u010dn\u00ed platba<\/strong><\/p>\n<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\n<p>1. p\u00e1smo<\/p>\n<\/td>\n<td>\n<p>100 K\u010d<\/p>\n<\/td>\n<td>\n<p>6 578 K\u010d<\/p>\n<\/td>\n<td>\n<p>3 306 K\u010d<\/p>\n<\/td>\n<td>\n<p>9 984 K\u010d<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>2. p\u00e1smo<\/p>\n<\/td>\n<td>\n<p>4 963 K\u010d<\/p>\n<\/td>\n<td>\n<p>8 191 K\u010d<\/p>\n<\/td>\n<td>\n<p>3 591 K\u010d<\/p>\n<\/td>\n<td>\n<p>16 745 K\u010d<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>3. p\u00e1smo<\/p>\n<\/td>\n<td>\n<p>9 320 K\u010d<\/p>\n<\/td>\n<td>\n<p>12 527 K\u010d<\/p>\n<\/td>\n<td>\n<p>5 292 K\u010d<\/p>\n<\/td>\n<td>\n<p>27 139 K\u010d<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Pokud dodr\u017e\u00edte <a href=\"https:\/\/money.cz\/novinky-a-tipy\/podnikani\/pausalni-dan-2021-jak-se-pocita-a-komu-se-vyplati\/\">podm\u00ednky<\/a> pro uplatn\u011bn\u00ed pau\u0161\u00e1ln\u00ed dan\u011b, nebudete muset pod\u00e1vat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed ani P\u0159ehledy OSV\u010c na zdravotn\u00ed a soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>V\u00fd\u0161e minim\u00e1ln\u00ed m\u011bs\u00ed\u010dn\u00ed z\u00e1lohy se po\u010d\u00edt\u00e1 jako 29,2 % (sazba pojistn\u00e9ho pro soci\u00e1ln\u00ed zabezpe\u010den\u00ed) z tzv. minim\u00e1ln\u00edho vym\u011b\u0159ovac\u00edho z\u00e1kladu pro v\u00fdpo\u010det z\u00e1loh u OSV\u010c. Ten &#8230;<\/p>\n","protected":false},"author":2,"featured_media":4363,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[17],"tags":[52,75],"class_list":["post-4362","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-mzdy-a-personalistika","tag-osoba-samostatne-vydelecne-cinna-osvc","tag-socialni-a-zdravotni-pojisteni"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/4362","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=4362"}],"version-history":[{"count":4,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/4362\/revisions"}],"predecessor-version":[{"id":18328,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/4362\/revisions\/18328"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/4363"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=4362"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=4362"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=4362"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}