{"id":599,"date":"2022-07-04T13:15:45","date_gmt":"2022-07-04T11:15:45","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/prispevek-zamestnavatele-na-pojisteni-svych-zamestnancu\/"},"modified":"2023-02-01T15:05:20","modified_gmt":"2023-02-01T14:05:20","slug":"prispevek-zamestnavatele-na-pojisteni-svych-zamestnancu","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/mzdy-a-personalistika\/prispevek-zamestnavatele-na-pojisteni-svych-zamestnancu\/","title":{"rendered":"P\u0159\u00edsp\u011bvek zam\u011bstnavatele na poji\u0161t\u011bn\u00ed sv\u00fdch zam\u011bstnanc\u016f"},"content":{"rendered":"<p><strong>N\u011bkte\u0159\u00ed zam\u011bstnavatel\u00e9 poskytuj\u00ed sv\u00fdm zam\u011bstnanc\u016fm krom\u011b \u0159\u00e1dn\u00e9 mzdy tak\u00e9 r\u016fzn\u00e9 zam\u011bstnaneck\u00e9 benefity. V posledn\u00ed dob\u011b se v praxi st\u00e1le \u010dast\u011bji setk\u00e1v\u00e1m s dotazy zam\u011bstnavatel\u016f na mo\u017enost p\u0159isp\u011bt sv\u00fdm zam\u011bstnanc\u016fm na r\u016fzn\u00e9 druhy poji\u0161t\u011bn\u00ed.<\/strong><\/p>\n<p style=\"text-align: left\"><strong>Autor: <a href=\"https:\/\/money.cz\/novinky-a-tipy\/autor\/autor-zraly\/\">Mgr. Zden\u011bk Zral\u00fd<\/a>, da\u0148ov\u00fd poradce \u010d. 3177<\/strong><\/p>\n<p>Existuje n\u011bkolik druh\u016f poji\u0161t\u011bn\u00ed, na kter\u00e9 m\u016f\u017ee zam\u011bstnavatel poskytovat sv\u00fdm zam\u011bstnanc\u016fm p\u0159\u00edsp\u011bvek. Poskytnut\u00fd p\u0159\u00edsp\u011bvek mus\u00ed zam\u011bstnavatel zkoumat \u2013 v rovin\u011b da\u0148ov\u00e9 \u2013 ze dvou \u00fahl\u016f pohledu: z pohledu dan\u011b z p\u0159\u00edjm\u016f fyzick\u00fdch osob ze z\u00e1visl\u00e9 \u010dinnosti a z pohledu da\u0148ov\u00e9 uznatelnosti na stran\u011b zam\u011bstnavatele.<\/p>\n<h2>I. Penzijn\u00ed p\u0159ipoji\u0161t\u011bn\u00ed se st\u00e1tn\u00edm p\u0159\u00edsp\u011bvkem, penzijn\u00ed poji\u0161t\u011bn\u00ed a soukrom\u00e9 \u017eivotn\u00ed poji\u0161t\u011bn\u00ed<\/h2>\n<h3>a) Pohled zam\u011bstnance<\/h3>\n<p>Za z\u00e1konem stanoven\u00fdch podm\u00ednek, kter\u00e9 zm\u00edn\u00edme n\u00ed\u017ee, se jedn\u00e1 u zam\u011bstnance o <strong>osvobozen\u00fd p\u0159\u00edjem<\/strong> a\u017e do \u010d\u00e1stky <strong>30 000 K\u010d ro\u010dn\u011b<\/strong> (od p\u0159\u00ed\u0161t\u00edho roku \u2013 2017 \u2013 se tato ro\u010dn\u00ed \u010d\u00e1stka <strong>zvy\u0161uje na 50 000 K\u010d<\/strong>). Uveden\u00e9 \u010d\u00e1stky se vztahuj\u00ed souhrnn\u011b na v\u0161echna komentovan\u00e1 poji\u0161t\u011bn\u00ed.<\/p>\n<p>Krom\u011b toho, \u017ee uveden\u00fd p\u0159\u00edsp\u011bvek nepodl\u00e9h\u00e1 dani ze z\u00e1visl\u00e9 \u010dinnosti, nevstupuje tak\u00e9 ani do vym\u011b\u0159ovac\u00edho z\u00e1kladu pro ve\u0159ejn\u00e9 zdravotn\u00ed a soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed.<\/p>\n<p>Podm\u00ednky pro osvobozen\u00ed:<\/p>\n<ul>\n<li>u <strong>penzijn\u00edho p\u0159ipoji\u0161t\u011bn\u00ed se st\u00e1tn\u00edm p\u0159\u00edsp\u011bvkem<\/strong> a <strong>dopl\u0148kov\u00e9ho penzijn\u00edho spo\u0159en\u00ed<\/strong> sta\u010d\u00ed splnit podm\u00ednku, \u017ee je p\u0159\u00edsp\u011bvek pouk\u00e1z\u00e1n na \u00fa\u010det zam\u011bstnance u penzijn\u00ed spole\u010dnosti,<\/li>\n<li>p\u0159\u00edsp\u011bvek na <strong>penzijn\u00ed poji\u0161t\u011bn\u00ed<\/strong> mus\u00ed b\u00fdt takt\u00e9\u017e zasl\u00e1n na zam\u011bstnanc\u016fv \u00fa\u010det veden\u00fd instituc\u00ed penzijn\u00edho poji\u0161t\u011bn\u00ed a nav\u00edc mus\u00ed b\u00fdt spln\u011bna podm\u00ednka, \u017ee v\u00fdplata pln\u011bn\u00ed m\u016f\u017ee b\u00fdt realizov\u00e1na a\u017e po 60 kalend\u00e1\u0159n\u00edch m\u011bs\u00edc\u00edch a sou\u010dasn\u011b nejd\u0159\u00edve v roce dosa\u017een\u00ed v\u011bku 60 let a d\u00e1le, \u017ee pr\u00e1vo na pln\u011bn\u00ed m\u00e1 zam\u011bstnanec a v p\u0159\u00edpad\u011b smrti jin\u00e1 osoba ne\u017e zam\u011bstnavatel,<\/li>\n<li><strong><a href=\"https:\/\/www.arecenze.cz\/zivotni-pojisteni\/\">soukrom\u00e9 \u017eivotn\u00ed poji\u0161t\u011bn\u00ed<\/a><\/strong> &#8211; (i) pojistn\u00e9 hrad\u00ed zam\u011bstnavatel poji\u0161\u0165ovn\u011b, (ii) jedn\u00e1 se 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, (iii) v\u00fdplata je sjedn\u00e1na 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, (iv) nen\u00ed mo\u017en\u00e1 jin\u00e1 v\u00fdplata ne\u017e pojistn\u00e9 pln\u011bn\u00ed, (v) pojistn\u00edkem je zam\u011bstnanec, (vi) pojistn\u00e9 nem\u016f\u017ee b\u00fdt vyplaceno zam\u011bstnavateli.<\/li>\n<\/ul>\n<h3>b) Da\u0148ov\u00e1 uznatelnost<\/h3>\n<p>Pro v\u0161echna poji\u0161t\u011bn\u00ed plat\u00ed, \u017ee se u zam\u011bstnavatele <strong>jedn\u00e1 o da\u0148ov\u011b uznateln\u00e9 n\u00e1klady<\/strong> ve smyslu \u00a7 24 odst. 2 p\u00edsm. j) bod 5 z\u00e1kona o dan\u00edch z p\u0159\u00edjm\u016f (d\u00e1le jen \u201eZDP\u201c) a to za podm\u00ednky, \u017ee se jedn\u00e1 o 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.<\/p>\n<h2>II. Komer\u010dn\u00ed poji\u0161t\u011bn\u00ed u ne\u010dlen\u016f statut\u00e1rn\u00edch org\u00e1n\u016f<\/h2>\n<h3>a) Pohled zam\u011bstnance<\/h3>\n<p>V ZDP nenajdeme \u017e\u00e1dn\u00e9 ustanoven\u00ed, kter\u00e9 by u zam\u011bstnanc\u016f takov\u00fdto p\u0159\u00edjem osvobozovalo. U zam\u011bstnance se <strong>jedn\u00e1 o p\u0159\u00edjem ze z\u00e1visl\u00e9 \u010dinnosti<\/strong>, kter\u00fd podl\u00e9h\u00e1 tak\u00e9 odvod\u016fm na ve\u0159ejn\u00e9 zdravotn\u00ed a soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed.<\/p>\n<h3>b) Da\u0148ov\u00e1 uznatelnost<\/h3>\n<p>U zam\u011bstnavatele se <strong>jedn\u00e1 o da\u0148ov\u011b uznateln\u00e9 n\u00e1klady<\/strong> op\u011bt ve smyslu \u00a7 24 odst. 2 p\u00edsm. j) bod 5 ZDP.<\/p>\n<h2>III. Poji\u0161t\u011bn\u00ed odpov\u011bdnosti \u010dlena statut\u00e1rn\u00edho org\u00e1nu za \u0161kodu p\u0159i v\u00fdkonu funkce<\/h2>\n<h3>a) Pohled zam\u011bstnance<\/h3>\n<p>Op\u011bt zde absentuje \u201eosvobozovac\u00ed\u201c ustanoven\u00ed ZDP, jedn\u00e1 se tedy o <strong>zdaniteln\u00fd p\u0159\u00edjem<\/strong>. Takt\u00e9\u017e toto pln\u011bn\u00ed podl\u00e9h\u00e1 odvod\u016fm ve\u0159ejn\u00e9ho zdravotn\u00edho a soci\u00e1ln\u00edho poji\u0161t\u011bn\u00ed.<\/p>\n<h3>b) Da\u0148ov\u00e1 uznatelnost<\/h3>\n<p>P\u0159i posuzov\u00e1n\u00ed da\u0148ov\u00e9 uznatelnosti u statut\u00e1r\u016f je rozhoduj\u00edc\u00ed ustanoven\u00ed \u00a7 25 odst. 1 p\u00edsm. d) ZDP, podle kter\u00e9ho se <strong>nejedn\u00e1 o da\u0148ov\u011b uznateln\u00fd n\u00e1klad<\/strong> zam\u011bstnavatele.<\/p>\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\/599\">\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\/599\">\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<h2>IV. \u201eMana\u017eersk\u00e9 poji\u0161t\u011bn\u00ed\u201c<\/h2>\n<h3>a) Pohled zam\u011bstnance<\/h3>\n<p>Jedn\u00e1 se o <strong>zdaniteln\u00fd p\u0159\u00edjem<\/strong>, kter\u00fd podl\u00e9h\u00e1 odvod\u016fm ve\u0159ejn\u00e9ho zdravotn\u00edho a soci\u00e1ln\u00edho poji\u0161t\u011bn\u00ed.<\/p>\n<h3>b) Da\u0148ov\u00e1 uznatelnost<\/h3>\n<p>\u201eMana\u017eersk\u00e9 poji\u0161t\u011bn\u00ed\u201c <strong>nen\u00ed da\u0148ov\u011b uznateln\u00e9<\/strong>. Speci\u00e1ln\u00ed pr\u00e1vn\u00ed \u00faprava v \u00a7 25 odst. 1 p\u00edsm. zn) ZDP zn\u00ed:<\/p>\n<p><em>\u201epojistn\u00e9 ve v\u00fd\u0161i ur\u010den\u00e9 ke kryt\u00ed budouc\u00edch dluh\u016f poji\u0161\u0165ovny vypl\u00fdvaj\u00edc\u00edch z pojistn\u00e9 smlouvy uzav\u0159en\u00e9 zam\u011bstnavatelem pro p\u0159\u00edpad do\u017eit\u00ed se stanoven\u00e9ho v\u011bku jeho zam\u011bstnancem nebo do\u017eit\u00ed se jeho zam\u011bstnancem dohodnut\u00e9 doby nebo setrv\u00e1n\u00ed tohoto zam\u011bstnance v pracovn\u011bpr\u00e1vn\u00edm vztahu k zam\u011bstnavateli po dohodnutou dobu\u201c.<\/em><\/p>\n<p>P\u0159i posuzov\u00e1n\u00ed da\u0148ov\u00fdch dopad\u016f p\u0159\u00edsp\u011bvk\u016f zam\u011bstnavatele sv\u00fdm zam\u011bstnanc\u016fm na r\u016fzn\u00e1 poji\u0161t\u011bn\u00ed je tedy nezbytn\u00e9 pe\u010dliv\u011b zkoumat smluvn\u00ed podm\u00ednky dan\u00e9ho pojistn\u00e9ho produktu a d\u00e1le je tak\u00e9 pot\u0159eba br\u00e1t v potaz, zda se jedn\u00e1 o \u0159adov\u00e9ho zam\u011bstnance nebo o \u010dlena statut\u00e1rn\u00edho org\u00e1nu.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>N\u011bkte\u0159\u00ed zam\u011bstnavatel\u00e9 poskytuj\u00ed sv\u00fdm zam\u011bstnanc\u016fm krom\u011b \u0159\u00e1dn\u00e9 mzdy tak\u00e9 r\u016fzn\u00e9 zam\u011bstnaneck\u00e9 benefity. V posledn\u00ed dob\u011b se v praxi st\u00e1le \u010dast\u011bji setk\u00e1v\u00e1m s dotazy zam\u011bstnavatel\u016f na &#8230;<\/p>\n","protected":false},"author":2,"featured_media":7138,"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-599","post","type-post","status-publish","format-standard","has-post-thumbnail","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\/599","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=599"}],"version-history":[{"count":6,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/599\/revisions"}],"predecessor-version":[{"id":9094,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/599\/revisions\/9094"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/7138"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=599"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=599"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=599"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}