{"id":567,"date":"2016-06-01T20:00:00","date_gmt":"2016-06-01T20:00:00","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/na-co-si-dat-pozor-u-prispevku-zamestnavatele-na-soukrome-zivotni-pojisteni\/"},"modified":"2023-02-01T15:08:46","modified_gmt":"2023-02-01T14:08:46","slug":"na-co-si-dat-pozor-u-prispevku-zamestnavatele-na-soukrome-zivotni-pojisteni","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/mzdy-a-personalistika\/na-co-si-dat-pozor-u-prispevku-zamestnavatele-na-soukrome-zivotni-pojisteni\/","title":{"rendered":"Na co si d\u00e1t pozor u p\u0159\u00edsp\u011bvk\u016f zam\u011bstnavatele na soukrom\u00e9 \u017eivotn\u00ed poji\u0161t\u011bn\u00ed"},"content":{"rendered":"

Jedn\u00edm z benefit\u016f, kter\u00e9 poskytuj\u00ed zam\u011bstnavatel\u00e9 sv\u00fdm zam\u011bstnanc\u016fm, jsou p\u0159\u00edsp\u011bvky na soukrom\u00e9 \u017eivotn\u00ed poji\u0161t\u011bn\u00ed zam\u011bstnanc\u016f. Ve sv\u00e9 praxi jsem se setkal s p\u0159\u00edpady, kdy soukrom\u00e9 \u017eivotn\u00ed poji\u0161t\u011bn\u00ed nespl\u0148ovalo z\u00e1konem po\u017eadovan\u00e9 podm\u00ednky, co\u017e m\u00e1 za n\u00e1sledek ztr\u00e1tu da\u0148ov\u00e9 v\u00fdhodnosti p\u0159\u00edsp\u011bvk\u016f.<\/p>\n

<\/p>\n

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

Problematiku p\u0159\u00edsp\u011bvk\u016f zam\u011bstnavatele na soukrom\u00e9 \u017eivotn\u00ed poji\u0161t\u011bn\u00ed<\/a> (d\u00e1le jen \u201eS\u017dP\u201c) mus\u00edme z pohledu z\u00e1kona o dan\u00edch z p\u0159\u00edjm\u016f \u0159e\u0161it ze dvou \u00fahl\u016f pohledu \u2013 z pohledu da\u0148ov\u00e9 uznatelnosti u zam\u011bstnavatele a z pohledu osvobozen\u00ed p\u0159\u00edsp\u011bvku na stran\u011b zam\u011bstnanc\u016f. P\u0159esto\u017ee se jedn\u00e1 o letitou problematiku, ur\u010dit\u011b nebude na \u0161kodu proj\u00edt si pr\u00e1vn\u00ed \u00fapravu a upozornit na n\u011bkter\u00e1 \u00faskal\u00ed.<\/p>\n

1. Da\u0148ov\u00e1 uznatelnost p\u0159\u00edsp\u011bvk\u016f<\/h2>\n

Nejprve n\u011bco z historie. Do konce roku 2007<\/strong> m\u011bly p\u0159\u00edsp\u011bvky na S\u017dP svoji speci\u00e1ln\u00ed \u00fapravu v \u00a7 24 z\u00e1kona o dan\u00edch z p\u0159\u00edjm\u016f (d\u00e1le jen \u201eZDP\u201c). Podle t\u00e9to \u00fapravy byl da\u0148ov\u011b uznateln\u00fd p\u0159\u00edsp\u011bvek na jednoho zam\u011bstnance do maxim\u00e1ln\u00ed v\u00fd\u0161e 8 000 K\u010d za zda\u0148ovac\u00ed obdob\u00ed.<\/p>\n

Od 1. 1. 2008<\/strong> bylo z \u00a7 24 ZDP vypu\u0161t\u011bno speci\u00e1ln\u00ed ustanoven\u00ed, kter\u00e9 \u0159e\u0161ilo da\u0148ovou uznatelnost p\u0159\u00edsp\u011bvk\u016f na S\u017dP. Nov\u011b byla da\u0148ov\u00e1 uznatelnost v\u00fd\u0161e uveden\u00fdch p\u0159\u00edsp\u011bvk\u016f upravena v ustanoven\u00ed \u00a7 24 odst. 2 p\u00edsm. j bod 5 ZDP. V tomto ustanoven\u00ed je \u0159e\u010deno, \u017ee da\u0148ov\u00fdm v\u00fddajem (n\u00e1kladem) jsou v\u00fddaje (n\u00e1klady) na pr\u00e1va zam\u011bstnanc\u016f vypl\u00fdvaj\u00edc\u00ed z kolektivn\u00ed smlouvy, vnit\u0159n\u00edho p\u0159edpisu zam\u011bstnavatele, pracovn\u00ed nebo jin\u00e9 smlouvy<\/strong>. Jin\u00fdmi slovy to znamen\u00e1, \u017ee pokud pr\u00e1va zam\u011bstnanc\u016f na p\u0159\u00edsp\u011bvek na S\u017dP budou zakotvena ve v\u00fd\u0161e uveden\u00fdch vnit\u0159n\u00edch p\u0159edpisech \u010di smlouv\u00e1ch, jsou da\u0148ov\u00fdmi v\u00fddaji (n\u00e1klady), a to bez jak\u00e9hokoliv omezen\u00ed horn\u00ed hranice p\u0159\u00edsp\u011bvku<\/strong>.<\/p>\n

Jedn\u00e1 se o st\u00e1le platnou pr\u00e1vn\u00ed \u00fapravu.<\/p>\n

2. Osvobozen\u00ed p\u0159\u00edsp\u011bvku na stran\u011b zam\u011bstnance<\/h2>\n

Problematika osvobozen\u00ed p\u0159\u00edsp\u011bvku je \u0159e\u0161ena v \u00a7 6 odst. 9 p\u00edsm. p) ZDP. Podle sou\u010dasn\u00e9ho z\u00e1konn\u00e9ho zn\u011bn\u00ed plat\u00ed, \u017ee je v \u00fahrnu u jednoho zam\u011bstnance osvobozen p\u0159\u00edsp\u011bvek maxim\u00e1ln\u011b do v\u00fd\u0161e 50 000 K\u010d ro\u010dn\u011b<\/strong>. Na tomto m\u00edst\u011b je pot\u0159eba upozornit, \u017ee pokud by zam\u011bstnavatel sv\u00e9mu zam\u011bstnanci p\u0159isp\u00edval tak\u00e9 na penzijn\u00ed p\u0159ipoji\u0161t\u011bn\u00ed, tak \u010d\u00e1stka 50 000 K\u010d plat\u00ed pro oba p\u0159\u00edsp\u011bvky dohromady, to znamen\u00e1, \u017ee sou\u010det obou p\u0159\u00edsp\u011bvk\u016f nesm\u00ed p\u0159ekro\u010dit 50\u00a0000 K\u010d. Pouze pro dopln\u011bn\u00ed uv\u00e1d\u00edm, \u017ee v minulosti tato \u010d\u00e1stka byla ni\u017e\u0161\u00ed.<\/p>\n

3. Vymezen\u00ed S\u017dP<\/h2>\n

Dost\u00e1v\u00e1me se k z\u00e1konn\u00e9mu vymezen\u00ed S\u017dP. Aby se jednalo o S\u017dP, kter\u00e9 m\u00e1 z pohledu ZDP v\u00fdsadn\u00ed postaven\u00ed v tom smyslu, \u017ee se jedn\u00e1 na stran\u011b zam\u011bstnavatele o da\u0148ov\u011b uznateln\u00fd n\u00e1klad a na stran\u011b zam\u011bstnance se jedn\u00e1 o osvobozen\u00fd p\u0159\u00edjem ze z\u00e1visl\u00e9 \u010dinnosti<\/strong>, mus\u00ed S\u017dP spl\u0148ovat tyto podm\u00ednky:<\/p>\n

    \n
  • mus\u00ed se jednat o poji\u0161t\u011bn\u00ed pro p\u0159\u00edpad do\u017eit\u00ed nebo pro p\u0159\u00edpad smrti nebo do\u017eit\u00ed nebo d\u016fchodov\u00e9 poji\u0161t\u011bn\u00ed,<\/li>\n
  • mo\u017enost v\u00fdplaty pojistn\u00e9ho pln\u011bn\u00ed a\u017e po 60 kalend\u00e1\u0159n\u00edch m\u011bs\u00edc\u00edch od uzav\u0159en\u00ed smlouvy a sou\u010dasn\u011b nejd\u0159\u00edve v kalend\u00e1\u0159n\u00edm roce, v jeho\u017e pr\u016fb\u011bhu dos\u00e1hne poji\u0161t\u011bn\u00fd v\u011bku 60 let,<\/li>\n
  • nen\u00ed umo\u017en\u011bna v\u00fdplata jin\u00e9ho p\u0159\u00edjmu, kter\u00fd nen\u00ed pojistn\u00fdm pln\u011bn\u00edm a nezakl\u00e1d\u00e1 z\u00e1nik pojistn\u00e9 smlouvy,<\/li>\n
  • zam\u011bstnanec je v pozici pojistn\u00edka i poji\u0161t\u011bn\u00e9ho,<\/li>\n
  • smlouva je uzav\u0159ena s poji\u0161\u0165ovnou z \u010cR, EU resp. st\u00e1tu EHP,<\/li>\n
  • pr\u00e1vo na pln\u011bn\u00ed nesm\u00ed m\u00edt zam\u011bstnavatel, kter\u00fd p\u0159isp\u00edv\u00e1 na toto S\u017dP.<\/li>\n<\/ul>\n

    4. Na co si d\u00e1t pozor<\/h2>\n

    Vzhledem k da\u0148ov\u00e9 \u201ep\u0159\u00edv\u011btivosti\u201c S\u017dP je nutno db\u00e1t na to, aby byly dodr\u017eeny ve\u0161ker\u00e9 z\u00e1konem definovan\u00e9 podm\u00ednky. V praxi jsem se setkal s t\u011bmito chybami:<\/p>\n

      \n
    • pojistn\u00edkem \u2013 tedy osobou, kter\u00e1 smlouvu s poji\u0161\u0165ovnou uzav\u00edrala – byl ve smlouv\u011b uveden zam\u011bstnavatel. V ZDP je v\u0161ak uvedeno, \u017ee pojistn\u00edkem m\u00e1 b\u00fdt zam\u011bstnanec. Z toho je patrn\u00e9, \u017ee ne v\u017edy jsou rozli\u0161ov\u00e1ny pojmy pojistn\u00edk a poji\u0161t\u011bn\u00fd,<\/li>\n
    • krom\u011b poji\u0161t\u011bn\u00ed pro p\u0159\u00edpad do\u017eit\u00ed nebo pro p\u0159\u00edpad smrti nebo do\u017eit\u00ed nebo d\u016fchodov\u00e9 poji\u0161t\u011bn\u00ed obsahovaly n\u011bkdy smlouvy tak\u00e9 dal\u0161\u00ed poji\u0161t\u011bn\u00ed nap\u0159. nemocensk\u00e9, pr\u00e1vn\u00ed ochranu. Poji\u0161t\u011bn\u00ed tohoto typu nespl\u0148uj\u00ed podm\u00ednky pro to, aby byly u zam\u011bstnance osvobozeny od dan\u011b z p\u0159\u00edjm\u016f fyzick\u00fdch osob ze z\u00e1visl\u00e9 \u010dinnosti.<\/li>\n<\/ul>\n

      Pokud by do\u0161lo k v\u00fdplat\u011b p\u0159\u00edjmu jin\u00e9ho ne\u017e je pojistn\u00e9 pln\u011bn\u00ed ze S\u017dP nebo k p\u0159ed\u010dasn\u00e9mu ukon\u010den\u00ed pojistn\u00e9 smlouvy, osvobozen\u00ed p\u0159\u00edsp\u011bvk\u016f zanik\u00e1 a p\u0159\u00edsp\u011bvky uhrazen\u00e9 v roce kdy k t\u00e9to skute\u010dnosti do\u0161lo a d\u00e1le p\u0159\u00edsp\u011bvky uhrazen\u00e9 v uplynul\u00fdch 10 letech se st\u00e1vaj\u00ed p\u0159\u00edjmem ze z\u00e1visl\u00e9 \u010dinnosti v tom obdob\u00ed, ve kter\u00e9m k poru\u0161en\u00ed podm\u00ednek do\u0161lo. Toto dodan\u011bn\u00ed se neuplatn\u00ed v p\u0159\u00edpad\u011b pln\u011bn\u00ed, kdy do\u0161lo ke vzniku n\u00e1roku na starobn\u00ed d\u016fchod nebo invalidn\u00ed d\u016fchod pro invaliditu t\u0159et\u00edho stupn\u011b nebo v p\u0159\u00edpad\u011b, stane-li se poji\u0161t\u011bn\u00fd invalidn\u00edm ve t\u0159et\u00edm stupni podle z\u00e1kona o d\u016fchodov\u00e9m poji\u0161t\u011bn\u00ed nebo v p\u0159\u00edpad\u011b smrti a s v\u00fdjimkou pojistn\u00fdch smluv, u nich\u017e nebude vyplaceno pojistn\u00e9 pln\u011bn\u00ed nebo odkupn\u00e9 a z\u00e1rove\u0148 rezerva, kapit\u00e1lov\u00e1 hodnota nebo odkupn\u00e9 bude p\u0159\u00edmo p\u0159evedeno na jinou smlouvu soukrom\u00e9ho \u017eivotn\u00edho poji\u0161t\u011bn\u00ed spl\u0148uj\u00edc\u00ed podm\u00ednky pro da\u0148ov\u00e9 osvobozen\u00ed p\u0159\u00edsp\u011bvk\u016f zam\u011bstnavatele; tento p\u0159\u00edjem nen\u00ed p\u0159\u00edjmem vypl\u00e1cen\u00fdm pl\u00e1tcem dan\u011b z p\u0159\u00edjm\u016f ze z\u00e1visl\u00e9 \u010dinnosti.<\/p>\n

      V situaci, kdy by smlouva o S\u017dP p\u0159estala spl\u0148ovat podm\u00ednky pro osvobozen\u00ed, je zam\u011bstnanec povinen tuto skute\u010dnost ozn\u00e1mit sv\u00e9mu zam\u011bstnavateli nejpozd\u011bji posledn\u00ed den kalend\u00e1\u0159n\u00edho m\u011bs\u00edce, v n\u011bm\u017e zm\u011bna nastala. V b\u011b\u017en\u00e9 praxi je v\u0161ak tato podm\u00ednka pro zam\u011bstnavatele velmi st\u011b\u017e\u00ed uhl\u00eddateln\u00e1.<\/p>\n","protected":false},"excerpt":{"rendered":"

      Jedn\u00edm z benefit\u016f, kter\u00e9 poskytuj\u00ed zam\u011bstnavatel\u00e9 sv\u00fdm zam\u011bstnanc\u016fm, jsou p\u0159\u00edsp\u011bvky na soukrom\u00e9 \u017eivotn\u00ed poji\u0161t\u011bn\u00ed zam\u011bstnanc\u016f. Ve sv\u00e9 praxi jsem se setkal s p\u0159\u00edpady, kdy soukrom\u00e9 …<\/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":[33,17],"tags":[138],"class_list":["post-567","post","type-post","status-publish","format-standard","hentry","category-motivace-a-benefity","category-mzdy-a-personalistika","tag-penzijni-sporeni-a-soukrome-zivotni-pojisteni"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/567","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=567"}],"version-history":[{"count":2,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/567\/revisions"}],"predecessor-version":[{"id":5492,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/567\/revisions\/5492"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=567"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=567"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=567"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}