{"id":222517,"date":"2021-04-28T17:28:20","date_gmt":"2021-04-28T16:28:20","guid":{"rendered":"http:\/\/zakrasnejsivimperk.cz\/?p=222517"},"modified":"2021-04-28T17:30:27","modified_gmt":"2021-04-28T16:30:27","slug":"ceska-sprava-socialniho-zabezpeceni-osvc-a-prehled-jejich-nejdulezitejsich-povinnosti-vuci-ossz","status":"publish","type":"post","link":"https:\/\/zakrasnejsivimperk.cz\/?p=222517","title":{"rendered":"\u010cESK\u00c1 SPR\u00c1VA SOCI\u00c1LN\u00cdHO ZABEZPE\u010cEN\u00cd: OSV\u010c a p\u0159ehled jejich nejd\u016fle\u017eit\u011bj\u0161\u00edch povinnost\u00ed v\u016f\u010di OSSZ"},"content":{"rendered":"<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-118503 size-full\" src=\"http:\/\/zakrasnejsivimperk.cz\/wp-content\/uploads\/2017\/12\/27\/\u010desk\u00e1-spr\u00e1va-soci\u00e1ln\u00edho-zabezpe\u010den\u00ed-logo-2.jpg\" alt=\"\" width=\"396\" height=\"363\" srcset=\"https:\/\/zakrasnejsivimperk.cz\/wp-content\/uploads\/2017\/12\/27\/\u010desk\u00e1-spr\u00e1va-soci\u00e1ln\u00edho-zabezpe\u010den\u00ed-logo-2.jpg 396w, https:\/\/zakrasnejsivimperk.cz\/wp-content\/uploads\/2017\/12\/27\/\u010desk\u00e1-spr\u00e1va-soci\u00e1ln\u00edho-zabezpe\u010den\u00ed-logo-2-300x275.jpg 300w, https:\/\/zakrasnejsivimperk.cz\/wp-content\/uploads\/2017\/12\/27\/\u010desk\u00e1-spr\u00e1va-soci\u00e1ln\u00edho-zabezpe\u010den\u00ed-logo-2-389x357.jpg 389w\" sizes=\"(max-width: 396px) 100vw, 396px\" \/><\/p>\n<p>&nbsp;<\/p>\n<h6 class=\"perex\">Osoby samostatn\u011b v\u00fdd\u011ble\u010dn\u011b \u010dinn\u00e9 (OSV\u010c) maj\u00ed ji\u017e od zah\u00e1jen\u00ed podnik\u00e1n\u00ed n\u011bkolik d\u016fle\u017eit\u00fdch povinnost\u00ed v\u016f\u010di p\u0159\u00edslu\u0161n\u00fdm spr\u00e1v\u00e1m soci\u00e1ln\u00edho zabezpe\u010den\u00ed (OSSZ, MSSZ nebo PSSZ). Na n\u00e1sleduj\u00edc\u00edch \u0159\u00e1dc\u00edch p\u0159in\u00e1\u0161\u00edme p\u0159ehled nejd\u016fle\u017eit\u011bj\u0161\u00edch z\u00a0nich. P\u0159ibli\u017eujeme tak\u00e9 rozd\u00edl mezi hlavn\u00ed a\u00a0vedlej\u0161\u00ed \u010dinnost\u00ed, neopomineme ani dobrovoln\u00e9 nemocensk\u00e9 poji\u0161t\u011bn\u00ed pro OSV\u010c nebo pau\u0161\u00e1ln\u00ed da\u0148.<\/h6>\n<p>Povinnosti OSV\u010c v\u016f\u010di \u010cSSZ za\u010d\u00ednaj\u00ed hned po zah\u00e1jen\u00ed samostatn\u00e9 v\u00fdd\u011ble\u010dn\u00e9 \u010dinnosti. P\u0159\u00edslu\u0161n\u00e9 okresn\u00ed spr\u00e1v\u011b soci\u00e1ln\u00edho zabezpe\u010den\u00ed (OSSZ) mus\u00ed OSV\u010c nahl\u00e1sit konkr\u00e9tn\u00ed den zah\u00e1jen\u00ed podnik\u00e1n\u00ed. Mohou tak u\u010dinit jednodu\u0161e\u00a0<strong>prost\u0159ednictv\u00edm jednotn\u00e9ho registra\u010dn\u00edho formul\u00e1\u0159e p\u0159\u00edmo na \u017eivnostensk\u00e9m \u00fa\u0159ad\u011b vypln\u011bn\u00edm p\u0159\u00edlohy pro \u010cSSZ nebo prost\u0159ednictv\u00edm ozn\u00e1men\u00ed o\u00a0vstupu do pau\u0161\u00e1ln\u00edho re\u017eimu, kter\u00e9 OSV\u010c pod\u00e1vaj\u00ed spr\u00e1vci dan\u011b.<\/strong>\u00a0Dal\u0161\u00ed mo\u017enost\u00ed, jak lze \u010cSSZ informovat o\u00a0zah\u00e1jen\u00ed \u010dinnosti, je pod\u00e1n\u00ed p\u0159edepsan\u00e9ho\u00a0<a class=\"external\" href=\"https:\/\/eportal.cssz.cz\/web\/portal\/-\/tiskopisy\/ozsvc-2016\" target=\"_blank\" rel=\"noopener\">tiskopisu<\/a>\u00a0elektronicky, a\u00a0to prost\u0159ednictv\u00edm datov\u00e9 schr\u00e1nky nebo s\u00a0ov\u011b\u0159en\u00fdm elektronick\u00fdm podpisem, p\u0159\u00edpadn\u011b tak\u00e9 v\u00a0pap\u00edrov\u00e9 podob\u011b.\u00a0<strong>OSV\u010c maj\u00ed povinnost tak u\u010dinit nejpozd\u011bji do osm\u00e9ho dne kalend\u00e1\u0159n\u00edho m\u011bs\u00edce n\u00e1sleduj\u00edc\u00edho po m\u011bs\u00edci, v\u00a0n\u011bm\u017e byla tato \u010dinnost zah\u00e1jena.\u00a0<\/strong>Pokud nap\u0159\u00edklad zah\u00e1j\u00edte samostatnou v\u00fdd\u011ble\u010dnou \u010dinnost 1. dubna, nejpozd\u011bji do 8. kv\u011btna mus\u00edte tuto skute\u010dnost ozn\u00e1mit \u010cSSZ. Pokud v\u0161ak OSV\u010c sou\u010dasn\u011b vstupuje do pau\u0161\u00e1ln\u00edho re\u017eimu (co\u017e oznamuje spr\u00e1vci dan\u011b), mus\u00ed zah\u00e1jen\u00ed samostatn\u00e9 v\u00fdd\u011ble\u010dn\u00e9 \u010dinnosti ozn\u00e1mit OSSZ nejpozd\u011bji v\u00a0den, kdy byla \u010dinnost zah\u00e1jena, jinak nebude spln\u011bna jedna ze z\u00e1kladn\u00edch podm\u00ednek pro \u00fa\u010dast v\u00a0pau\u0161\u00e1ln\u00edm re\u017eimu.<\/p>\n<h6>Povinnosti OSV\u010c v\u016f\u010di OSSZ<\/h6>\n<p>Hlavn\u00edmi povinnostmi OSV\u010c (po zah\u00e1jen\u00ed \u010dinnosti) v\u00a0r\u00e1mci soci\u00e1ln\u00edho zabezpe\u010den\u00ed jsou p\u0159i spln\u011bn\u00ed z\u00e1konem stanoven\u00fdch podm\u00ednek\u00a0<strong>platba pojistn\u00e9ho a\u00a0z\u00e1loh na pojistn\u00e9 na d\u016fchodov\u00e9 poji\u0161t\u011bn\u00ed a\u00a0p\u0159\u00edsp\u011bvku na st\u00e1tn\u00ed politiku zam\u011bstnanosti, v\u00a0p\u0159\u00edpad\u011b \u00fa\u010dasti na nemocensk\u00e9m poji\u0161t\u011bn\u00ed (kter\u00e9 je pro OSV\u010c dobrovoln\u00e9) placen\u00ed tohoto pojistn\u00e9ho a\u00a0d\u00e1le pod\u00e1v\u00e1n\u00ed\u00a0<a href=\"https:\/\/www.cssz.cz\/web\/cz\/-\/osvc-podani-prehledu-o-prijmech-a-vydajich-vyridite-jednoduse-a-online-pres-eportal-cssz\" target=\"_blank\" rel=\"noopener\">P\u0159ehledu o\u00a0p\u0159\u00edjmech a\u00a0v\u00fddaj\u00edch<\/a>\u00a0za kalend\u00e1\u0159n\u00ed rok.<\/strong><\/p>\n<p>D\u00e1le je OSV\u010c povinna ozn\u00e1mit p\u0159\u00edslu\u0161n\u00e9 spr\u00e1v\u011b soci\u00e1ln\u00edho zabezpe\u010den\u00ed:<\/p>\n<ul>\n<li>den znovuzah\u00e1jen\u00ed samostatn\u00e9 v\u00fdd\u011ble\u010dn\u00e9 \u010dinnosti (ozn\u00e1men\u00ed o\u00a0op\u011btovn\u00e9m zah\u00e1jen\u00ed samostatn\u00e9 v\u00fdd\u011ble\u010dn\u00e9 \u010dinnosti m\u00e1 OSV\u010c povinnost podat\u00a0<a class=\"external\" href=\"https:\/\/eportal.cssz.cz\/web\/portal\/-\/tiskopisy\/ozsvc-2016\" target=\"_blank\" rel=\"noopener\"><strong>na p\u0159edepsan\u00e9m tiskopisu<\/strong>.<\/a><\/li>\n<li>den ukon\u010den\u00ed samostatn\u00e9 v\u00fdd\u011ble\u010dn\u00e9 \u010dinnosti,<\/li>\n<li>den z\u00e1niku opr\u00e1vn\u011bn\u00ed vykon\u00e1vat samostatnou v\u00fdd\u011ble\u010dnou \u010dinnost,<\/li>\n<li>den, od kter\u00e9ho byl OSV\u010c pozastaven v\u00fdkon samostatn\u00e9 v\u00fdd\u011ble\u010dn\u00e9 \u010dinnosti,<\/li>\n<li>den z\u00e1niku d\u016fvodu pro v\u00fdkon vedlej\u0161\u00ed samostatn\u00e9 v\u00fdd\u011ble\u010dn\u00e9 \u010dinnosti, a\u00a0to v\u00a0p\u0159\u00edpad\u011b, \u017ee OSV\u010c ozn\u00e1mila vznik t\u011bchto skute\u010dnost\u00ed pro \u00fa\u010dely v\u00fdkonu vedlej\u0161\u00ed samostatn\u00e9 v\u00fdd\u011ble\u010dn\u00e9 \u010dinnosti.<\/li>\n<\/ul>\n<p>Podrobn\u011b rozepsan\u00fd p\u0159ehled v\u0161ech povinnost\u00ed OSV\u010c v\u016f\u010di \u010cSSZ naleznete\u00a0<strong><a href=\"https:\/\/www.cssz.cz\/web\/cz\/osvc-povinnosti\" target=\"_blank\" rel=\"noopener\">na na\u0161em webu<\/a>.<\/strong><\/p>\n<h6>Rozd\u00edl mezi hlavn\u00ed a\u00a0vedlej\u0161\u00ed \u010dinnost\u00ed pro OSV\u010c<\/h6>\n<p>Postup p\u0159i zah\u00e1jen\u00ed samostatn\u00e9 v\u00fdd\u011ble\u010dn\u00e9 \u010dinnosti je v\u00a0p\u0159\u00edpad\u011b hlavn\u00ed i\u00a0vedlej\u0161\u00ed \u010dinnosti toto\u017en\u00fd. Ve sv\u00e9 podstat\u011b se li\u0161\u00ed a\u017e v\u00a0dal\u0161\u00edch bodech, p\u0159i\u010dem\u017e jedn\u00edm z\u00a0hlavn\u00edch je rozd\u00edl ve v\u00fd\u0161i povinn\u00fdch odvod\u016f na soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed.<\/p>\n<h6>Minim\u00e1ln\u00ed v\u00fd\u0161e z\u00e1lohy na pojistn\u00e9 OSV\u010c pro rok 2021:<\/h6>\n<div>\n<table>\n<tbody>\n<tr>\n<td>p\u0159i hlavn\u00ed \u010dinnosti<\/p>\n<p>(d\u016fchodov\u00e9 poji\u0161t\u011bn\u00ed 28 % + p\u0159\u00edsp\u011bvek na st\u00e1tn\u00ed politiku zam\u011bstnanosti 1,2 % -&gt; 29,2 % z 8 861 K\u010d)<\/td>\n<td>2 588 K\u010d<\/td>\n<\/tr>\n<tr>\n<td>p\u0159i vedlej\u0161\u00ed \u010dinnosti<\/p>\n<p>(d\u016fchodov\u00e9 poji\u0161t\u011bn\u00ed 28 % + p\u0159\u00edsp\u011bvek na st\u00e1tn\u00ed politiku zam\u011bstnanosti 1,2 % -&gt; 29,2 % z 3 545 K\u010d)<\/td>\n<td>1 036 K\u010d<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p>V\u00fdkon samostatn\u00e9 v\u00fdd\u011ble\u010dn\u00e9 \u010dinnosti jako \u010dinnosti vedlej\u0161\u00ed je podm\u00edn\u011bn p\u0159edev\u0161\u00edm objektivn\u00edmi d\u016fvody, d\u00edky nim\u017e je mo\u017en\u00e9 v\u00fdd\u011ble\u010dnou \u010dinnost pova\u017eovat za vedlej\u0161\u00ed. Na z\u00e1klad\u011b z\u00e1kona \u010d. 155\/1995 Sb., o\u00a0d\u016fchodov\u00e9m poji\u0161t\u011bn\u00ed, se samostatn\u00e1 v\u00fdd\u011ble\u010dn\u00e1 \u010dinnost pova\u017euje za vedlej\u0161\u00ed samostatnou v\u00fdd\u011ble\u010dnou \u010dinnost, pokud OSV\u010c z\u00e1rove\u0148 v\u00a0kalend\u00e1\u0159n\u00edm roce:<\/p>\n<ul>\n<li>vykon\u00e1vala zam\u011bstn\u00e1n\u00ed,<\/li>\n<li>pob\u00edrala invalidn\u00ed d\u016fchod (nebo j\u00ed vznikl n\u00e1rok na jeho v\u00fdplatu), p\u0159\u00edpadn\u011b j\u00ed byl p\u0159izn\u00e1n starobn\u00ed d\u016fchod,<\/li>\n<li>m\u011bla n\u00e1rok na rodi\u010dovsk\u00fd p\u0159\u00edsp\u011bvek nebo na pen\u011b\u017eitou pomoc v\u00a0mate\u0159stv\u00ed nebo nemocensk\u00e9 z\u00a0d\u016fvodu t\u011bhotenstv\u00ed a\u00a0porodu, pokud tyto d\u00e1vky n\u00e1le\u017e\u00ed z\u00a0nemocensk\u00e9ho poji\u0161t\u011bn\u00ed zam\u011bstnanc\u016f,<\/li>\n<li>osobn\u011b pe\u010dovala o\u00a0osobu mlad\u0161\u00ed 10 let, kter\u00e1 je z\u00e1visl\u00e1 na p\u00e9\u010di jin\u00e9 osoby ve stupni I (lehk\u00e1 z\u00e1vislost),<\/li>\n<li>osobn\u011b pe\u010dovala o\u00a0osobu, kter\u00e1 je z\u00e1visl\u00e1 na p\u00e9\u010di jin\u00e9 osoby ve stupn\u00edch II a\u017e IV, pokud se jednalo o\u00a0osobu bl\u00edzkou nebo o\u00a0osobu, je\u017e nen\u00ed osobou bl\u00edzkou a\u00a0z\u00e1rove\u0148 \u017eije s\u00a0OSV\u010c v\u00a0dom\u00e1cnosti,<\/li>\n<li>vykon\u00e1vala vojenskou slu\u017ebu v\u00a0ozbrojen\u00fdch sil\u00e1ch \u010cesk\u00e9 republiky, pokud nejde o\u00a0voj\u00e1ky z\u00a0povol\u00e1n\u00ed,<\/li>\n<li>byla nezaopat\u0159en\u00fdm d\u00edt\u011btem (nap\u0159\u00edklad se soustavn\u011b v\u011bnovala p\u0159\u00edprav\u011b na budouc\u00ed povol\u00e1n\u00ed \u2013 studovala).<\/li>\n<\/ul>\n<p><strong>Aby bylo podnik\u00e1n\u00ed mo\u017en\u00e9 pova\u017eovat za v\u00fdkon vedlej\u0161\u00ed \u010dinnosti, je pot\u0159eba, aby OSV\u010c tuto skute\u010dnost ozn\u00e1mila, a\u00a0to nejpozd\u011bji na P\u0159ehledu o\u00a0p\u0159\u00edjmech a\u00a0v\u00fddaj\u00edch OSV\u010c za dan\u00fd kalend\u00e1\u0159n\u00ed rok, v\u00a0n\u011bm\u017e chce b\u00fdt pova\u017eov\u00e1na za OSV\u010c vykon\u00e1vaj\u00edc\u00ed vedlej\u0161\u00ed samostatnou v\u00fdd\u011ble\u010dnou \u010dinnost. N\u011bkter\u00e9 z\u00a0t\u011bchto skute\u010dnost\u00ed mus\u00ed OSV\u010c n\u00e1sledn\u011b i\u00a0dolo\u017eit<\/strong>, a\u00a0to nejpozd\u011bji do konce kalend\u00e1\u0159n\u00edho m\u011bs\u00edce n\u00e1sleduj\u00edc\u00edho po m\u011bs\u00edci, v\u00a0n\u011bm\u017e podala P\u0159ehled o\u00a0p\u0159\u00edjmech a\u00a0v\u00fddaj\u00edch OSV\u010c za dan\u00fd kalend\u00e1\u0159n\u00ed rok. P\u0159ehled povinn\u011b i\u00a0nepovinn\u011b dokl\u00e1dan\u00fdch d\u016fvod\u016f pro v\u00fdkon vedlej\u0161\u00ed \u010dinnosti naleznete\u00a0<a href=\"https:\/\/www.cssz.cz\/web\/cz\/prehled-povinne-i-nepovinne-dokladanych-duvodu-pro-vykon-vedlejsi-cinnosti\" target=\"_blank\" rel=\"noopener\"><strong>na webu \u010cSSZ<\/strong>.<\/a><\/p>\n<h6>OSV\u010c a\u00a0nemocensk\u00e9 poji\u0161t\u011bn\u00ed<\/h6>\n<p>OSV\u010c nejsou ze z\u00e1kona povinn\u011b \u00fa\u010dastny nemocensk\u00e9ho poji\u0161t\u011bn\u00ed, a\u00a0tak jim nevznik\u00e1 povinnost platit pojistn\u00e9 na nemocensk\u00e9 poji\u0161t\u011bn\u00ed OSV\u010c, ale mohou se k\u00a0n\u011bmu p\u0159ihl\u00e1sit dobrovoln\u011b. OSV\u010c, kter\u00e1 je \u00fa\u010dastna nemocensk\u00e9ho poji\u0161t\u011bn\u00ed, vznik\u00e1 p\u0159i vzniku soci\u00e1ln\u00ed ud\u00e1losti n\u00e1rok na tyto d\u00e1vky: nemocensk\u00e9, pen\u011b\u017eit\u00e1 pomoc v\u00a0mate\u0159stv\u00ed (PPM), otcovsk\u00e1 poporodn\u00ed p\u00e9\u010de nebo dlouhodob\u00e9 o\u0161et\u0159ovn\u00e9. Obecn\u00e9 podm\u00ednky n\u00e1roku na tyto d\u00e1vky nemocensk\u00e9ho jsou platn\u00e9 jak pro OSV\u010c, tak i\u00a0pro zam\u011bstnance. Podrobn\u011bj\u0161\u00ed informace k\u00a0v\u00fdplat\u011b jednotliv\u00fdch d\u00e1vek pro OSV\u010c v\u010detn\u011b podm\u00ednek naleznete\u00a0<strong><a href=\"https:\/\/www.cssz.cz\/web\/cz\/nemocenske-pojisteni-osvc\" target=\"_blank\" rel=\"noopener\">na webu \u010cSSZ<\/a><\/strong>.<\/p>\n<p><strong>V\u00fd\u0161e pojistn\u00e9ho na nemocensk\u00e9 poji\u0161t\u011bn\u00ed OSV\u010c je stanovena z\u00a0m\u011bs\u00ed\u010dn\u00edho vym\u011b\u0159ovac\u00edho z\u00e1kladu procentn\u00ed sazbou ve v\u00fd\u0161i 2,1 %.\u00a0<\/strong>M\u011bs\u00ed\u010dn\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad nemocensk\u00e9ho poji\u0161t\u011bn\u00ed si OSV\u010c ur\u010duje svou platbou v\u00a0rozmez\u00ed minim\u00e1ln\u00edho a\u00a0maxim\u00e1ln\u00edho vym\u011b\u0159ovac\u00edho z\u00e1kladu. V\u00a0roce 2021 \u010din\u00ed tento minim\u00e1ln\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad pro nemocensk\u00e9 poji\u0161t\u011bn\u00ed 7 000 K\u010d. Minim\u00e1ln\u00ed platba pojistn\u00e9ho na nemocensk\u00e9 poji\u0161t\u011bn\u00ed proto od ledna 2021 \u010din\u00ed 147 K\u010d (7 000 x 2,1 %). Maxim\u00e1ln\u00ed m\u011bs\u00ed\u010dn\u00ed z\u00e1klad pro pojistn\u00e9 na nemocensk\u00e9 poji\u0161t\u011bn\u00ed, ze kter\u00e9ho je vypo\u010d\u00edt\u00e1v\u00e1n denn\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad pro d\u00e1vku nemocensk\u00e9ho poji\u0161t\u011bn\u00ed, nem\u016f\u017ee b\u00fdt vy\u0161\u0161\u00ed ne\u017e \u010d\u00e1stka rovnaj\u00edc\u00ed se pr\u016fm\u011bru, kter\u00fd z\u00a0ur\u010den\u00e9ho (vypo\u010dten\u00e9ho) vym\u011b\u0159ovac\u00edho z\u00e1kladu na naposledy podan\u00e9m P\u0159ehledu o\u00a0p\u0159\u00edjmech a\u00a0v\u00fddaj\u00edch OSV\u010c p\u0159ipad\u00e1 na jeden kalend\u00e1\u0159n\u00ed m\u011bs\u00edc v\u00fdkonu \u010dinnosti, p\u0159i\u010dem\u017e k\u00a0p\u0159ehledu star\u0161\u00edmu t\u0159\u00ed let se nep\u0159ihl\u00ed\u017e\u00ed. Nelze-li ur\u010dit maxim\u00e1ln\u00ed m\u011bs\u00ed\u010dn\u00ed z\u00e1klad nemocensk\u00e9ho poji\u0161t\u011bn\u00ed z\u00a0naposledy podan\u00e9ho P\u0159ehledu o\u00a0p\u0159\u00edjmech a\u00a0v\u00fddaj\u00edch, rovn\u00e1 se tento z\u00e1klad polovin\u011b pr\u016fm\u011brn\u00e9 mzdy platn\u00e9 pro dan\u00fd kalend\u00e1\u0159n\u00ed rok. V\u00a0roce 2021 je to \u010d\u00e1stka 17 721 K\u010d a\u00a0platba pojistn\u00e9ho stanoven\u00e1 sazbou 2,1 % \u010din\u00ed 373 K\u010d.<\/p>\n<h6>OSV\u010c a\u00a0pau\u0161\u00e1ln\u00ed da\u0148<\/h6>\n<p>Od roku 2021 se mohou OSV\u010c s\u00a0p\u0159\u00edjmy do 1 000 000 K\u010d p\u0159ihl\u00e1sit k\u00a0pau\u0161\u00e1ln\u00edmu re\u017eimu a\u00a0platit jen jednu pau\u0161\u00e1ln\u00ed z\u00e1lohu ve v\u00fd\u0161i 5 469 K\u010d, kterou tvo\u0159\u00ed:<\/p>\n<ul>\n<li>z\u00e1loha na da\u0148 z\u00a0p\u0159\u00edjm\u016f ve v\u00fd\u0161i 100 K\u010d,<\/li>\n<li>z\u00e1loha na pojistn\u00e9 na d\u016fchodov\u00e9 poji\u0161t\u011bn\u00ed a\u00a0p\u0159\u00edsp\u011bvek na st\u00e1tn\u00ed politiku zam\u011bstnanosti ve v\u00fd\u0161i 2 976 K\u010d a<\/li>\n<li>z\u00e1loha na pojistn\u00e9 na ve\u0159ejn\u00e9 zdravotn\u00ed poji\u0161t\u011bn\u00ed ve v\u00fd\u0161i 2 393 K\u010d.<\/li>\n<\/ul>\n<p>Tuto jednotnou \u010d\u00e1stku pak v\u00a0pravideln\u00fdch m\u011bs\u00ed\u010dn\u00edch spl\u00e1tk\u00e1ch hrad\u00ed p\u0159\u00edslu\u0161n\u00e9mu org\u00e1nu finan\u010dn\u00ed spr\u00e1vy (spr\u00e1vci dan\u011b). Tato \u010d\u00e1stka je p\u0159itom platn\u00e1 pouze pro rok 2021, v\u00fd\u0161e jednotliv\u00fdch z\u00e1loh se bude ka\u017ed\u00fd rok m\u011bnit.<\/p>\n<p><strong>Proto\u017ee hlavn\u00edm z\u00e1m\u011brem zaveden\u00ed pau\u0161\u00e1ln\u00ed dan\u011b bylo sn\u00ed\u017een\u00ed administrativy, nemaj\u00ed OSV\u010c, kter\u00e9 jsou \u00fa\u010dastny pau\u0161\u00e1ln\u00edho re\u017eimu (plat\u00ed pau\u0161\u00e1ln\u00ed z\u00e1lohy) a\u00a0jejich\u017e da\u0148 z\u00a0p\u0159\u00edjmu fyzick\u00fdch osob bude rovna pau\u0161\u00e1ln\u00ed dani, povinnost pod\u00e1vat za tento rok P\u0159ehled o\u00a0p\u0159\u00edjmech a\u00a0v\u00fddaj\u00edch OSV\u010c.<\/strong><\/p>\n<p>V\u00edce informac\u00ed k\u00a0pau\u0161\u00e1ln\u00ed dani naleznete\u00a0<a href=\"https:\/\/www.cssz.cz\/web\/cz\/osvc-v-pausalnim-rezimu\" target=\"_blank\" rel=\"noopener\"><strong>na webu \u010cSSZ<\/strong><\/a><strong>.<\/strong><\/p>\n<p><strong>(tz\u010dssz)<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>&nbsp; Osoby <\/p>\n","protected":false},"author":2,"featured_media":222518,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"gallery","meta":{"footnotes":""},"categories":[88],"tags":[],"jetpack_featured_media_url":"https:\/\/zakrasnejsivimperk.cz\/wp-content\/uploads\/2021\/04\/28\/r\u00e1me\u010dek-poradna.jpg","_links":{"self":[{"href":"https:\/\/zakrasnejsivimperk.cz\/index.php?rest_route=\/wp\/v2\/posts\/222517"}],"collection":[{"href":"https:\/\/zakrasnejsivimperk.cz\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/zakrasnejsivimperk.cz\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/zakrasnejsivimperk.cz\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/zakrasnejsivimperk.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=222517"}],"version-history":[{"count":2,"href":"https:\/\/zakrasnejsivimperk.cz\/index.php?rest_route=\/wp\/v2\/posts\/222517\/revisions"}],"predecessor-version":[{"id":222520,"href":"https:\/\/zakrasnejsivimperk.cz\/index.php?rest_route=\/wp\/v2\/posts\/222517\/revisions\/222520"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/zakrasnejsivimperk.cz\/index.php?rest_route=\/wp\/v2\/media\/222518"}],"wp:attachment":[{"href":"https:\/\/zakrasnejsivimperk.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=222517"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/zakrasnejsivimperk.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=222517"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/zakrasnejsivimperk.cz\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=222517"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}