{"id":844,"date":"2011-02-16T22:00:00","date_gmt":"2011-02-16T22:00:00","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/jednatel-pracovni-smlouva\/"},"modified":"2023-02-01T15:10:59","modified_gmt":"2023-02-01T14:10:59","slug":"jednatel-pracovni-smlouva","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/mzdy-a-personalistika\/jednatel-pracovni-smlouva\/","title":{"rendered":"Jednatel a pracovn\u00ed smlouva"},"content":{"rendered":"<p><strong><em>Medi\u00e1ln\u011b zaj\u00edmav\u00fdm se pro ekonomick\u00e1 periodika \u2013 ale samoz\u0159ejm\u011b nejen pro n\u011b &#8211; stalo prosincov\u00e9 rozhodnut\u00ed Nejvy\u0161\u0161\u00edho spr\u00e1vn\u00edho soudu (d\u00e1le jen \u201eNSS\u201c) ve v\u011bci jednatele, kter\u00fd m\u011bl sou\u010dasn\u011b uzav\u0159enu pracovn\u00ed smlouvu na pozici \u0159editele a zda byl z titulu pracovn\u00edho pom\u011bru \u00fa\u010dasten nemocensk\u00e9ho poji\u0161t\u011bn\u00ed.<!--more--><\/em><\/strong><\/p>\n<p><em><strong>Autor:\u00a0<a href=\"https:\/\/money.cz\/novinky-a-tipy\/autor\/autor-zraly\/\">Mgr. Zden\u011bk Zral\u00fd<\/a>, da\u0148ov\u00fd poradce \u010d. 3177<\/strong><\/em><\/p>\n<p>O \u010dem ve zm\u00edn\u011bn\u00e9m rozsudku \u0161lo. Jednatel spole\u010dnosti s ru\u010den\u00edm omezen\u00fdm m\u011bl s touto spole\u010dnost\u00ed uzav\u0159en\u00fd <a href=\"https:\/\/money.cz\/novinky-a-tipy\/mzdy-a-personalistika\/zalozeni-a-vznik-pracovniho-pomeru-jak-zbytecne-nechybovat\/\">pracovn\u00ed pom\u011br<\/a> na pozici \u0159editele. Spor s Okresn\u00ed spr\u00e1vnou soci\u00e1ln\u00edho zabezpe\u010den\u00ed v Olomouci (d\u00e1le jen \u201eOSSZ\u201c) byl o tom, zda byl pan jednatel \u00fa\u010dasten nemocensk\u00e9ho poji\u0161t\u011bn\u00ed na z\u00e1klad\u011b <a href=\"https:\/\/money.cz\/novinky-a-tipy\/mzdy-a-personalistika\/jak-udelat-smlouvu-o-vykonu-funkce-jednatele-a-jeji-vzor\/\">pracovn\u00ed smlouvy<\/a> \u010di nikoliv. Krajsk\u00fd soud potvrdil rozhodnut\u00ed OSSZ, \u017ee \u00fa\u010dasten nebyl. NSS p\u0159ezkoumal rozhodnut\u00ed ni\u017e\u0161\u00edho soudu a ztoto\u017enil se s\u00a0n\u00edm.<\/p>\n<p>NSS se ve sv\u00e9m od\u016fvodn\u011bn\u00ed odvolal na ust\u00e1lenou judikaturu Nejvy\u0161\u0161\u00edho soudu (d\u00e1le jen \u201eNS\u201c). Konstatoval, \u017ee\u00a0<strong>\u201epracovn\u00ed pom\u011br jednatele spole\u010dnosti, kter\u00fd uzav\u0159el pracovn\u00ed smlouvu na v\u00fdkon \u010dinnosti \u0159editele spole\u010dnosti, nevznikne, pokud je pracovn\u00ed n\u00e1pl\u0148 \u0159editele shodn\u00e1 s \u010dinnost\u00ed jednatele, resp. pracovn\u00ed n\u00e1pl\u0148 \u0159editele neobsahuje jin\u00e9 \u010dinnosti ne\u017e ty, kter\u00e9 je povinen vykon\u00e1vat jako jednatel.\u201c<\/strong>\u00a0A pokra\u010duje \u2013 \u201epodle n\u00e1zoru NS p\u0159edstavuje v\u00fdkon funkce jednatele, jako\u017eto statut\u00e1rn\u00edho org\u00e1nu obchodn\u00ed spole\u010dnosti, sv\u00fdm obsahem jak zastupov\u00e1n\u00ed spole\u010dnosti navenek, tak obchodn\u00ed veden\u00ed spole\u010dnosti.\u201c<\/p>\n<p>NSS d\u00e1le uvedl, \u017ee funkce statut\u00e1rn\u00edho org\u00e1nu spole\u010dnosti nen\u00ed druhem pr\u00e1ce a\u00a0<strong>vzhledem k\u00a0neexistenci pracovn\u00edho pom\u011bru nevznikl ani pojistn\u00fd pom\u011br, ve smyslu nemocensk\u00e9ho poji\u0161t\u011bn\u00ed<\/strong>.<\/p>\n<p>V z\u00e1v\u011bru sv\u00e9ho rozsudku NSS v\u0161ak p\u0159ipou\u0161t\u00ed, \u017ee\u00a0<strong>nic nebr\u00e1n\u00ed tomu, aby jin\u00e9 \u010dinnosti (odli\u0161n\u00e9 od v\u00fdkonu funkce jednatele) vykon\u00e1valy fyzick\u00e9 osoby pro obchodn\u00ed spole\u010dnost na z\u00e1klad\u011b pracovn\u011bpr\u00e1vn\u00edch vztah\u016f<\/strong>.<\/p>\n<p>V kontextu v\u00fd\u0161e popsan\u00e9ho judik\u00e1tu, kter\u00fd \u0159e\u0161il ot\u00e1zku \u00fa\u010dasti na nemocensk\u00e9m poji\u0161t\u011bn\u00ed, je pot\u0159eba se zamyslet je\u0161t\u011b nad dal\u0161\u00edmi dopady neplatn\u00fdch pracovn\u00edch smluv jednatel\u016f \u010di \u010dlen\u016f statut\u00e1rn\u00edch org\u00e1n\u016f pop\u0159. dal\u0161\u00edch org\u00e1n\u016f pr\u00e1vnick\u00fdch osob na pozice \u0159editel\u016f \u010di mana\u017eer\u016f. Minim\u00e1ln\u011b n\u00e1s bude zaj\u00edmat, jak je to s da\u0148ovou znatelnost\u00ed hrub\u00fdch mezd a mzdov\u00fdch odvod\u016f vypl\u00fdvaj\u00edc\u00edch z t\u011bchto neplatn\u00fdch smluv. U jednatel\u016f se d\u00e1 p\u0159edpokl\u00e1dat, \u017ee p\u0159\u00edpadn\u00e9 probl\u00e9my by se dotkly pouze \u010d\u00e1stek nemocensk\u00e9ho. Nicm\u00e9n\u011b v\u00fdrazn\u011b v\u011bt\u0161\u00edm probl\u00e9mem by to mohlo b\u00fdt u\u00a0spole\u010dnost\u00ed s kolektivn\u00edmi statut\u00e1rn\u00edm org\u00e1ny \u2013 klasicky akciov\u00e9 spole\u010dnosti. Odm\u011bny \u010dlen\u016f statut\u00e1rn\u00edch org\u00e1n\u016f \u010di dal\u0161\u00edch org\u00e1n\u016f pr\u00e1vnick\u00fdch osob jsou toti\u017e dle ustanoven\u00ed \u00a7 25 z\u00e1kona o\u00a0dan\u00edch z p\u0159\u00edjm\u016f da\u0148ov\u011b neuznateln\u00e9.<\/p>\n<p>Pro \u00faplnost uv\u00e1d\u00edm, \u017ee byla \u017ealobcem, kter\u00fd neusp\u011bl u NSS, pod\u00e1na st\u00ed\u017enost k \u00dastavn\u00edmu soudu. Bude velmi zaj\u00edmav\u00e9 sledovat, jak \u00dastavn\u00ed soud s touto st\u00ed\u017enost\u00ed nalo\u017e\u00ed.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Medi\u00e1ln\u011b zaj\u00edmav\u00fdm se pro ekonomick\u00e1 periodika \u2013 ale samoz\u0159ejm\u011b nejen pro n\u011b &#8211; stalo prosincov\u00e9 rozhodnut\u00ed Nejvy\u0161\u0161\u00edho spr\u00e1vn\u00edho soudu (d\u00e1le jen \u201eNSS\u201c) ve v\u011bci jednatele, &#8230;<\/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":[17,21],"tags":[85,151],"class_list":["post-844","post","type-post","status-publish","format-standard","hentry","category-mzdy-a-personalistika","category-pracovnepravni-vztahy","tag-nemocenske-pojisteni","tag-vznik-pracovniho-pomeru"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/844","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=844"}],"version-history":[{"count":2,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/844\/revisions"}],"predecessor-version":[{"id":5634,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/844\/revisions\/5634"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=844"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=844"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=844"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}