{"id":202451,"date":"2020-09-10T07:49:48","date_gmt":"2020-09-10T06:49:48","guid":{"rendered":"http:\/\/zakrasnejsivimperk.cz\/?p=202451"},"modified":"2020-09-10T07:49:48","modified_gmt":"2020-09-10T06:49:48","slug":"ceska-sprava-socialniho-zabezpeceni-od-zari-maji-osvc-opet-povinnost-hradit-zalohy-na-pojistne-na-duchodove-pojisteni","status":"publish","type":"post","link":"https:\/\/zakrasnejsivimperk.cz\/?p=202451","title":{"rendered":"\u010cESK\u00c1 SPR\u00c1VA SOCI\u00c1LN\u00cdHO ZABEZPE\u010cEN\u00cd: Od z\u00e1\u0159\u00ed maj\u00ed OSV\u010c op\u011bt povinnost hradit z\u00e1lohy na pojistn\u00e9 na d\u016fchodov\u00e9 poji\u0161t\u011bn\u00ed"},"content":{"rendered":"

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V souvislosti s mimo\u0159\u00e1dn\u00fdmi opat\u0159en\u00edmi p\u0159i epidemii COVID-19 OSV\u010c nemusely platit od b\u0159ezna do srpna 2020 z\u00e1lohy na d\u016fchodov\u00e9 poji\u0161t\u011bn\u00ed. Z\u00e1lohy na pojistn\u00e9 za m\u011bs\u00edc z\u00e1\u0159\u00ed jsou splatn\u00e9 od 1. do 30. z\u00e1\u0159\u00ed 2020.<\/h6>\n

V\u0161echny OSV\u010c vykon\u00e1vaj\u00edc\u00ed hlavn\u00ed nebo vedlej\u0161\u00ed v\u00fdd\u011ble\u010dnou \u010dinnost nemusely od b\u0159ezna do srpna 2020 platit z\u00e1lohy na d\u016fchodov\u00e9 poji\u0161t\u011bn\u00ed bez ohledu na to, v jak\u00e9 v\u00fd\u0161i byly z\u00e1lohy na d\u016fchodov\u00e9 poji\u0161t\u011bn\u00ed p\u0159edeps\u00e1ny. Pokud i p\u0159esto OSV\u010c uhradila n\u011bkterou z t\u011bchto z\u00e1loh, bude platba pou\u017eita na p\u0159\u00edpadn\u00e9 jin\u00e9 ji\u017e splatn\u00e9 z\u00e1vazky a d\u00e1le pak jako z\u00e1loha na pojistn\u00e9 na z\u00e1\u0159\u00ed a\u017e prosinec 2020.<\/p>\n

Povinnost hradit z\u00e1lohy na d\u016fchodov\u00e9 poji\u0161t\u011bn\u00ed, m\u00e1-li ji OSV\u010c stanovenu, jejich splatnost a postup v p\u0159\u00edpad\u011b nezaplacen\u00ed jsou upraveny z\u00e1konem \u010d. 589\/1992 Sb., o pojistn\u00e9m na soci\u00e1ln\u00edm zabezpe\u010den\u00ed, ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f. Dle tohoto z\u00e1kona je z\u00e1loha na pojistn\u00e9 splatn\u00e1 od prvn\u00edho do posledn\u00edho dne kalend\u00e1\u0159n\u00edho m\u011bs\u00edce, za kter\u00fd se z\u00e1loha na pojistn\u00e9 plat\u00ed. Za m\u011bs\u00edc z\u00e1\u0159\u00ed je tedy z\u00e1loha splatn\u00e1 od 1. do 30. z\u00e1\u0159\u00ed.<\/p>\n

V p\u0159\u00edpad\u011b, \u017ee OSV\u010c ve lh\u016ft\u011b splatnosti, tj. do 30. z\u00e1\u0159\u00ed, z\u00e1lohu na pojistn\u00e9 nezaplat\u00ed, m\u016f\u017ee takto u\u010dinit je\u0161t\u011b do konce n\u00e1sleduj\u00edc\u00edho kalend\u00e1\u0159n\u00edho m\u011bs\u00edce, tj. do konce \u0159\u00edjna, a nebude j\u00ed stanovena \u017e\u00e1dn\u00e1 sankce \u2013 nebude stanoveno pen\u00e1le.<\/p>\n

Ov\u0161em v p\u0159\u00edpad\u011b, \u017ee z\u00e1loha za z\u00e1\u0159\u00ed nebude uhrazena ani do konce n\u00e1sleduj\u00edc\u00edho kalend\u00e1\u0159n\u00edho m\u011bs\u00edce, tj. do 31. \u0159\u00edjna, bude z neuhrazen\u00e9 z\u00e1lohy za ka\u017ed\u00fd den prodlen\u00ed stanoveno pen\u00e1le ve v\u00fd\u0161i 0,05 % z dlu\u017en\u00e9 \u010d\u00e1stky, a to po\u010d\u00ednaje prvn\u00edm dnem n\u00e1sleduj\u00edc\u00edho m\u011bs\u00edce po uplynut\u00ed splatnosti (pokud tedy nebude uhrazena z\u00e1loha za z\u00e1\u0159\u00ed ani do konce \u0159\u00edjna, bude stanoveno pen\u00e1le za ka\u017ed\u00fd den prodlen\u00ed po\u010d\u00ednaje dnem 1. \u0159\u00edjna, proto\u017ee z\u00e1loha byla splatn\u00e1 do konce z\u00e1\u0159\u00ed).<\/p>\n

Term\u00edn pro pod\u00e1n\u00ed p\u0159ehledu o p\u0159\u00edjmech a v\u00fddaj\u00edch za rok 2019 byl posunut na 18. 9. 2020, p\u0159i\u010dem\u017e v tento den mus\u00ed b\u00fdt rovn\u011b\u017e uhrazen doplatek na pojistn\u00e9m na d\u016fchodov\u00e9 poji\u0161t\u011bn\u00ed za rok 2019, pokud vznikl. Z\u00e1lohu na pojistn\u00e9 na d\u016fchodov\u00e9 poji\u0161t\u011bn\u00ed, kter\u00e1 byla stanovena na z\u00e1klad\u011b podan\u00e9ho p\u0159ehledu o p\u0159\u00edjmech a v\u00fddaj\u00edch za rok 2019, tedy z\u00e1lohu v nov\u00e9 v\u00fd\u0161i, je OSV\u010c povinna platit od m\u011bs\u00edce n\u00e1sleduj\u00edc\u00edho po m\u011bs\u00edci, v n\u011bm\u017e byl nebo m\u011bl b\u00fdt tento p\u0159ehled pod\u00e1n.<\/p>\n

(tz\u010dssz)<\/strong><\/p>\n

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