{"id":851,"date":"2010-12-05T22:00:00","date_gmt":"2010-12-05T22:00:00","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/zmeny-ve-zdravotnim-pojisteni-osvc-od-1-1-2011\/"},"modified":"2023-02-01T15:11:01","modified_gmt":"2023-02-01T14:11:01","slug":"zmeny-ve-zdravotnim-pojisteni-osvc-od-1-1-2011","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/zmeny-ve-zdravotnim-pojisteni-osvc-od-1-1-2011\/","title":{"rendered":"Zm\u011bny ve zdravotn\u00edm poji\u0161t\u011bn\u00ed OSV\u010c od 1. 1. 2011"},"content":{"rendered":"<p><strong><em>Ze zm\u011bn platn\u00fdch od 1.\u00a01.\u00a02011 se nejv\u011bt\u0161\u00edho po\u010dtu pl\u00e1tc\u016f\u00a0t\u00fdk\u00e1 zv\u00fd\u0161en\u00ed minim\u00e1ln\u00edch z\u00e1loh osob samostatn\u011b v\u00fdd\u011ble\u010dn\u011b \u010dinn\u00fdch na\u00a01\u00a0670\u00a0K\u010d\u00a0m\u00edsto dosavadn\u00edch 1\u00a0601\u00a0K\u010d, m\u011bn\u00ed se ale i\u00a0maxim\u00e1ln\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad. Zdroj: VZP<!--more--><\/em><\/strong><\/p>\n<p><em><strong>Autor:\u00a0<a href=\"https:\/\/money.cz\/novinky-a-tipy\/\">MVDr. Anton\u00edn Kozdera, CSc.<\/a>, da\u0148ov\u00fd poradce \u010d. 1844<\/strong><\/em><\/p>\n<p><strong>Od 1.\u00a01.\u00a02011 se zvy\u0161uje nejen minim\u00e1ln\u00ed, ale i\u00a0maxim\u00e1ln\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad osob samostatn\u011b v\u00fdd\u011ble\u010dn\u011b \u010dinn\u00fdch (OSV\u010c) a tak\u00e9 maxim\u00e1ln\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad zam\u011bstnanc\u016f.<\/strong>\u00a0Tyto vym\u011b\u0159ovac\u00ed z\u00e1klady souvisej\u00ed s v\u00fd\u0161\u00ed pr\u016fm\u011brn\u00e9 m\u011bs\u00ed\u010dn\u00ed mzdy v n\u00e1rodn\u00edm hospod\u00e1\u0159stv\u00ed. Minim\u00e1ln\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad u zam\u011bstnanc\u016f, resp. zam\u011bstnavatel\u016f z\u016fst\u00e1v\u00e1 stejn\u00fd, nebo\u0165 je nav\u00e1z\u00e1n na minim\u00e1ln\u00ed mzdu, kter\u00e1 je i nad\u00e1le 8\u00a0000 K\u010d, a nem\u011bn\u00ed se rovn\u011b\u017e pojistn\u00e9 osob bez zdaniteln\u00fdch p\u0159\u00edjm\u016f (OBZP). Stejn\u00fd jako v roce 2010 z\u016fst\u00e1v\u00e1 vym\u011b\u0159ovac\u00ed z\u00e1klad pro platbu pojistn\u00e9ho st\u00e1tem.<\/p>\n<h3>Minim\u00e1ln\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad OSV\u010c<\/h3>\n<p>Minim\u00e1ln\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad OSV\u010c \u010din\u00ed dvan\u00e1ctin\u00e1sobek 50\u00a0% pr\u016fm\u011brn\u00e9 m\u011bs\u00ed\u010dn\u00ed mzdy v\u00a0n\u00e1rodn\u00edm hospod\u00e1\u0159stv\u00ed. Pro rok 2011 \u010din\u00ed pr\u016fm\u011brn\u00e1 m\u011bs\u00ed\u010dn\u00ed mzda\u00a0<strong>24\u00a0740\u00a0K\u010d<\/strong>. Minim\u00e1ln\u00ed m\u011bs\u00ed\u010dn\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad pro m\u011bs\u00edce roku 2011 je tud\u00ed\u017e\u00a0<strong>12\u00a0370\u00a0K\u010d<\/strong>. Z\u00a0toho\u00a0minim\u00e1ln\u00ed m\u011bs\u00ed\u010dn\u00ed z\u00e1loha na pojistn\u00e9 je po zaokrouhlen\u00ed rovna \u010d\u00e1stce\u00a0<strong>1\u00a0670\u00a0K\u010d<\/strong>.<\/p>\n<p>Z\u00e1lohu ve v\u00fd\u0161i 1\u00a0670\u00a0K\u010d mus\u00ed poprv\u00e9 za leden 2011 (posledn\u00edm dnem splatnosti je 8.\u00a02.\u00a02011)\u00a0uhradit OSV\u010c, kter\u00e9 zahajuj\u00ed v roce 2011 samostatnou v\u00fdd\u011ble\u010dnou \u010dinnost, nebo i ty, kter\u00e9 podle P\u0159ehledu za rok 2009 platily v\u00a0roce 2010 z\u00e1lohy ni\u017e\u0161\u00ed ne\u017e 1 670 K\u010d, s\u00a0v\u00fdjimkou osob, kter\u00e9 nemaj\u00ed stanoven minim\u00e1ln\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad.<\/p>\n<h3>Maxim\u00e1ln\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad OSV\u010c<\/h3>\n<p>Maxim\u00e1ln\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad OSV\u010c \u010din\u00ed 72 n\u00e1sobek pr\u016fm\u011brn\u00e9 mzdy, kterou je pro rok 2011 \u010d\u00e1stka\u00a0<strong>24\u00a0740\u00a0K\u010d<\/strong>. Maxim\u00e1ln\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad v\u00a0roce 2011 tedy bude \u010dinit\u00a0<strong>1\u00a0781\u00a0280 K\u010d<\/strong>, maxim\u00e1ln\u00ed m\u011bs\u00ed\u010dn\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad bude\u00a0<strong>148\u00a0440 K\u010d<\/strong>\u00a0a\u00a0maxim\u00e1ln\u00ed z\u00e1loha na pojistn\u00e9 je stanovena na\u00a0<strong>20\u00a0040 K\u010d<\/strong>. Tato nov\u00e1 maxim\u00e1ln\u00ed v\u00fd\u0161e z\u00e1lohy na pojistn\u00e9 bude pro OSV\u010c platn\u00e1 a\u017e od m\u011bs\u00edce, ve kter\u00e9m podaj\u00ed nebo by m\u011bly podat P\u0159ehled za rok 2010.<\/p>\n<p>Maxim\u00e1ln\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad pro rok 2011 ve v\u00fd\u0161i 1\u00a0781 280 K\u010d plat\u00ed\u00a0i pro zam\u011bstnance.<\/p>\n<p>U OSV\u010c, kter\u00e9 byly v\u00a0roce 2010 t\u00e9\u017e zam\u011bstnancem a sou\u010det vym\u011b\u0159ovac\u00edch z\u00e1klad\u016f ze zam\u011bstn\u00e1n\u00ed a vym\u011b\u0159ovac\u00edho z\u00e1kladu ze samostatn\u00e9 v\u00fdd\u011ble\u010dn\u00e9 \u010dinnosti dosa\u017een\u00fdch v\u00a0roce 2010 p\u0159es\u00e1hl 1\u00a0707\u00a0048\u00a0K\u010d, se bude p\u0159i vy\u00fa\u010dtov\u00e1n\u00ed pojistn\u00e9ho za rok 2010 postupovat podle ustanoven\u00ed \u00a7\u00a03a odst.\u00a05 z\u00e1kona \u010d.\u00a0592\/1992 Sb., ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f. Znamen\u00e1 to, \u017ee se o p\u0159esahuj\u00edc\u00ed \u010d\u00e1stku sn\u00ed\u017e\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad OSV\u010c, a je-li p\u0159esahuj\u00edc\u00ed \u010d\u00e1stka vy\u0161\u0161\u00ed ne\u017e vym\u011b\u0159ovac\u00ed z\u00e1klad ze samostatn\u00e9 v\u00fdd\u011ble\u010dn\u00e9 \u010dinnosti, sn\u00ed\u017e\u00ed se o zbytek p\u0159esahuj\u00edc\u00ed \u010d\u00e1stky vym\u011b\u0159ovac\u00ed z\u00e1klad\/y ze zam\u011bstn\u00e1n\u00ed.<\/p>\n<h3>Vym\u011b\u0159ovac\u00ed z\u00e1klad pro platbu pojistn\u00e9ho st\u00e1tem<\/h3>\n<p>Od 1. 1. 2011 se stanov\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad pro platbu pojistn\u00e9ho st\u00e1tem (stejn\u011b jako v\u00a0roce 2010)\u00a0ve v\u00fd\u0161i\u00a0<strong>5\u00a0355 K\u010d<\/strong>. Z\u00a0tohoto vym\u011b\u0159ovac\u00edho z\u00e1kladu bude st\u00e1t v\u00a0roce 2011 platit za osoby, za kter\u00e9 je podle zvl\u00e1\u0161tn\u00edho pr\u00e1vn\u00edho p\u0159edpisu pl\u00e1tcem pojistn\u00e9ho st\u00e1t, m\u011bs\u00ed\u010dn\u011b\u00a0pojistn\u00e9 ve v\u00fd\u0161i\u00a0<strong>723\u00a0K\u010d<\/strong>.<\/p>\n<p>Krom\u011b samotn\u00e9 platby pojistn\u00e9ho st\u00e1tem lze v\u00fd\u0161i tohoto vym\u011b\u0159ovac\u00edho z\u00e1kladu pou\u017e\u00edt jako odpo\u010dtu u n\u011bkter\u00fdch zam\u011bstnanc\u016f podle \u00a7 3 odst. 7 z\u00e1kona \u010d. 592\/1992 Sb., ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ze zm\u011bn platn\u00fdch od 1.\u00a01.\u00a02011 se nejv\u011bt\u0161\u00edho po\u010dtu pl\u00e1tc\u016f\u00a0t\u00fdk\u00e1 zv\u00fd\u0161en\u00ed minim\u00e1ln\u00edch z\u00e1loh osob samostatn\u011b v\u00fdd\u011ble\u010dn\u011b \u010dinn\u00fdch na\u00a01\u00a0670\u00a0K\u010d\u00a0m\u00edsto dosavadn\u00edch 1\u00a0601\u00a0K\u010d, m\u011bn\u00ed se ale i\u00a0maxim\u00e1ln\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad. &#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":[12,8],"tags":[52,75,98],"class_list":["post-851","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\/851","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=851"}],"version-history":[{"count":2,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/851\/revisions"}],"predecessor-version":[{"id":5641,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/851\/revisions\/5641"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=851"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=851"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=851"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}