{"id":213625,"date":"2021-01-19T18:17:29","date_gmt":"2021-01-19T17:17:29","guid":{"rendered":"http:\/\/zakrasnejsivimperk.cz\/?p=213625"},"modified":"2021-01-19T18:17:29","modified_gmt":"2021-01-19T17:17:29","slug":"vseobecna-zdravotni-pojistovna-vracene-preplatky-nejsou-prijem","status":"publish","type":"post","link":"https:\/\/zakrasnejsivimperk.cz\/?p=213625","title":{"rendered":"V\u0160EOBECN\u00c1 ZDRAVOTN\u00cd POJI\u0160\u0164OVNA: Vracen\u00e9 p\u0159eplatky nejsou p\u0159\u00edjem"},"content":{"rendered":"

\"\"<\/p>\n

OT\u00c1ZKA T\u00ddDNE:<\/h6>\n
Mus\u00edm jako OSV\u010c zahrnout do sv\u00fdch p\u0159\u00edjm\u016f \u010d\u00e1stky p\u0159eplatk\u016f za l\u00e9ky, kter\u00e9 mi p\u0159i\u0161ly od poji\u0161\u0165ovny?<\/h6>\n
ODPOV\u011a\u010e:<\/h6>\n

Nikoli, \u010d\u00e1stky poji\u0161\u0165ovnou vyplacen\u00fdch p\u0159eplatk\u016f nad limit zapo\u010ditateln\u00fdch doplatk\u016f na l\u00e9ky nejsou p\u0159\u00edjmy ze samostatn\u00e9 v\u00fdd\u011ble\u010dn\u00e9 \u010dinnosti.<\/p>\n

Z\u00e1kon \u010d. 586\/1992 Sb., o dan\u00edch z p\u0159\u00edjm\u016f, uv\u00e1d\u00ed tyto tzv. vratky p\u0159\u00edmo mezi p\u0159\u00edjmy, kter\u00e9 nejsou p\u0159edm\u011btem dan\u011b z p\u0159\u00edjm\u016f fyzick\u00fdch osob. Podle \u00a7 3 odst. (4) p\u00edsm. h) p\u0159edm\u011btem dan\u011b nen\u00ed \u010d\u00e1stka uhrazen\u00e1 zdravotn\u00ed poji\u0161\u0165ovnou, o kterou byl p\u0159ekro\u010den limit regula\u010dn\u00edch poplatk\u016f a doplatk\u016f na l\u00e9\u010diva nebo potraviny podle zvl\u00e1\u0161tn\u00edch pr\u00e1vn\u00edch p\u0159edpis\u016f upravuj\u00edc\u00edch limity regula\u010dn\u00edch poplatk\u016f a doplatk\u016f na l\u00e9\u010diva nebo potraviny.<\/p>\n

Z\u00e1kon o pojistn\u00e9m na ve\u0159ejn\u00e9 zdravotn\u00ed poji\u0161t\u011bn\u00ed takto explicitn\u00ed nen\u00ed, ale i tak je z\u0159ejm\u00e9, \u017ee \u010d\u00e1stky p\u0159eplatk\u016f nad limit se ve v\u00fdpo\u010dtu pojistn\u00e9ho nijak neprom\u00edtaj\u00ed. Vym\u011b\u0159ovac\u00edm z\u00e1kladem osoby samostatn\u011b v\u00fdd\u011ble\u010dn\u011b \u010dinn\u00e9 (OSV\u010c) je 50 % p\u0159\u00edjmu ze samostatn\u00e9 \u010dinnosti po odpo\u010dtu v\u00fddaj\u016f vynalo\u017een\u00fdch na jeho dosa\u017een\u00ed, zaji\u0161t\u011bn\u00ed a udr\u017een\u00ed. Podobn\u011b u zam\u011bstnance je vym\u011b\u0159ovac\u00edm z\u00e1kladem (stru\u010dn\u011b \u0159e\u010deno) \u00fahrn p\u0159\u00edjm\u016f ze z\u00e1visl\u00e9 \u010dinnosti. A vym\u011b\u0159ovac\u00edm z\u00e1kladem u osob bez zdaniteln\u00fdch p\u0159\u00edjm\u016f (OBZP) je minim\u00e1ln\u00ed mzda.<\/p>\n

Vracen\u00e9 p\u0159eplatky jsou \u010d\u00e1stky, kter\u00e9 poji\u0161t\u011bnec s\u00e1m ze sv\u00fdch finan\u010dn\u00edch prost\u0159edk\u016f zaplatil na zapo\u010ditateln\u00fdch doplatc\u00edch za \u010d\u00e1ste\u010dn\u011b hrazen\u00e9 l\u00e9\u010div\u00e9 p\u0159\u00edpravky nad ro\u010dn\u00ed limit<\/strong><\/a>, kter\u00fd je stanoven z\u00e1konem o ve\u0159ejn\u00e9m zdravotn\u00edm poji\u0161t\u011bn\u00ed (500 K\u010d u invalidn\u00edch poji\u0161t\u011bnc\u016f a u poji\u0161t\u011bnc\u016f nad 70 let, 1 000 K\u010d u d\u011bt\u00ed do 18 let a u poji\u0161t\u011bnc\u016f star\u0161\u00edch 65 let, 5 000 K\u010d u ostatn\u00edch).<\/p>\n

\u010c\u00e1stky zapo\u010ditateln\u00fdch doplatk\u016f, kter\u00e9 p\u0159es\u00e1hnou dan\u00fd limit, se vracej\u00ed poji\u0161t\u011bnc\u016fm automaticky, nen\u00ed t\u0159eba si jejich v\u00fd\u0161i hl\u00eddat, ani o p\u0159eplatek \u017e\u00e1dat. Ide\u00e1ln\u00ed je sd\u011blit poji\u0161\u0165ovn\u011b sv\u00e9 bankovn\u00ed spojen\u00ed pro zas\u00edl\u00e1n\u00ed p\u0159eplatk\u016f \u2013 m\u016f\u017eete pou\u017e\u00edt on-line formul\u00e1\u0159 pro nahl\u00e1\u0161en\u00ed \u010d\u00edsla bankovn\u00edho \u00fa\u010dtu<\/strong><\/a>, nebo vyplnit stru\u010dnou \u017e\u00e1dost o zas\u00edl\u00e1n\u00ed \u010d\u00e1stek na bankovn\u00ed \u00fa\u010det<\/strong><\/a>; m\u016f\u017eete ji tak\u00e9 podat elektronicky<\/strong><\/a>. Jinak se p\u0159eplatky vypl\u00e1cej\u00ed se slo\u017eenkou, tak\u017ee je nutno si pen\u00edze vyzvednout na po\u0161t\u011b.<\/p>\n

\u010c\u00e1stka p\u0159ekra\u010duj\u00edc\u00ed limit je vyplacena v\u017edy do 60 kalend\u00e1\u0159n\u00edch dn\u016f po uplynut\u00ed kalend\u00e1\u0159n\u00edho \u010dtvrtlet\u00ed, ve kter\u00e9m byl limit p\u0159ekro\u010den. Pokud \u010d\u00e1stka nep\u0159es\u00e1hla 50 K\u010d, uhrad\u00ed ji zdravotn\u00ed poji\u0161\u0165ovna do 60 kalend\u00e1\u0159n\u00edch dn\u016f po uplynut\u00ed posledn\u00edho \u010dtvrtlet\u00ed v kalend\u00e1\u0159n\u00edm roce.<\/p>\n

(tzvzp)<\/strong><\/p>\n

 <\/p>\n

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