{"id":223617,"date":"2021-05-10T09:20:01","date_gmt":"2021-05-10T08:20:01","guid":{"rendered":"http:\/\/zakrasnejsivimperk.cz\/?p=223617"},"modified":"2021-05-10T09:20:01","modified_gmt":"2021-05-10T08:20:01","slug":"vseobecna-zdravotni-pojistovna-prehled-osvc-za-rok-2020-a-pausalni-rezim","status":"publish","type":"post","link":"https:\/\/zakrasnejsivimperk.cz\/?p=223617","title":{"rendered":"V\u0160EOBECN\u00c1 ZDRAVOTN\u00cd POJI\u0160\u0164OVNA: P\u0159ehled OSV\u010c za rok 2020 a pau\u0161\u00e1ln\u00ed re\u017eim"},"content":{"rendered":"<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-201756 size-full\" src=\"http:\/\/zakrasnejsivimperk.cz\/wp-content\/uploads\/2020\/08\/31\/vzp-logo.png\" alt=\"\" width=\"646\" height=\"223\" srcset=\"https:\/\/zakrasnejsivimperk.cz\/wp-content\/uploads\/2020\/08\/31\/vzp-logo.png 646w, https:\/\/zakrasnejsivimperk.cz\/wp-content\/uploads\/2020\/08\/31\/vzp-logo-300x104.png 300w\" sizes=\"(max-width: 646px) 100vw, 646px\" \/><\/p>\n<h6 style=\"text-align: center;\">OT\u00c1ZKA T\u00ddDNE:<\/h6>\n<h6 style=\"text-align: center;\">Co m\u00e1 OSV\u010c uv\u00e9st v \u010d\u00e1sti p\u0159ehledu za rok 2020 u nov\u00e9 v\u00fd\u0161e z\u00e1loh, pokud od 1. 1. 2021 odv\u00e1d\u00ed pau\u0161\u00e1ln\u00ed da\u0148 v\u010detn\u011b pojistn\u00e9ho na zdravotn\u00edho poji\u0161t\u011bn\u00ed? Interaktivn\u00ed p\u0159ehled automaticky vypo\u010dte a p\u0159edep\u00ed\u0161e z\u00e1lohu na dal\u0161\u00ed obdob\u00ed podle p\u0159\u00edjm\u016f a v\u00fddaj\u016f v roce 2020.<\/h6>\n<h6 style=\"text-align: center;\">ODPOV\u011a\u010e:<\/h6>\n<p>V leto\u0161n\u00edm roce je vypl\u0148ov\u00e1n\u00ed P\u0159ehledu OSV\u010c skute\u010dn\u011b slo\u017eit\u011bj\u0161\u00ed ne\u017e v letech p\u0159edchoz\u00edch, zejm\u00e9na s ohledem na loni prominut\u00e9 n\u011bkter\u00e9 platby z\u00e1loh. Proto pl\u00e1tc\u016fm doporu\u010dujeme jeho vypln\u011bn\u00ed v aplikaci <a href=\"https:\/\/www.vzp.cz\/e-vzp\/moje-vzp\" target=\"_blank\" rel=\"noopener\"><strong>Moje VZP.<\/strong><\/a> Pod\u00e1van\u00fd \u201eP\u0159ehled o p\u0159\u00edjmech a v\u00fddaj\u00edch ze samostatn\u00e9 v\u00fdd\u011ble\u010dn\u00e9 \u010dinnosti a \u00fahrnu z\u00e1loh na pojistn\u00e9\u201c za rok 2020 se v\u0161ak t\u00fdk\u00e1 pouze roku 2020, kam je\u0161t\u011b pau\u0161\u00e1ln\u00ed re\u017eim \u017e\u00e1dn\u00fdm zp\u016fsobem nezasahoval.<\/p>\n<p>Interaktivn\u00ed formul\u00e1\u0159e VZP, kter\u00e9 vypln\u00ed novou z\u00e1lohu automaticky, funguj\u00ed spr\u00e1vn\u011b. Typ nov\u00e9 z\u00e1lohy na pojistn\u00e9 pro rok 2021 m\u00e1 pl\u00e1tce vyplnit tak, jak mu ur\u010duje z\u00e1kon o pojistn\u00e9m na ve\u0159ejn\u00e9 zdravotn\u00ed poji\u0161t\u011bn\u00ed, a to v danou chv\u00edli bez ohledu na sv\u016fj p\u0159\u00edpadn\u00fd vstup do pau\u0161\u00e1ln\u00edho re\u017eimu v roce 2021.<\/p>\n<p>To znamen\u00e1 \u017ee v odd\u00edlu \u010d. 6 jako typ z\u00e1lohy za\u0161krtne bod a) s \u010d\u00e1stkou 2 393 K\u010d ta OSV\u010c, kter\u00e1 mus\u00ed dodr\u017eet minim\u00e1ln\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad a \u010d\u00e1stka vypo\u010dten\u00e1 podle vzorce je u n\u00ed ni\u017e\u0161\u00ed nebo rovna hodnot\u011b 2 393. Bod b) \u2013 \u010d\u00e1stku vypo\u010dtenou podle vzorce \u2013 zap\u00ed\u0161e OSV\u010c, pro kterou <a href=\"https:\/\/www.vzp.cz\/platci\/informace\/osvc\/vymerovaci-zaklad-a-vypocet-pojistneho\/pro-koho-neplati-povinnost-dodrzet-minimalni-vymerovaci-zaklad\" target=\"_blank\" rel=\"noopener\"><strong>nen\u00ed stanoven<\/strong><\/a> minim\u00e1ln\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad (tzn. \u017ee \u010d\u00e1stka m\u016f\u017ee b\u00fdt ni\u017e\u0161\u00ed ne\u017e minimum), a OSV\u010c, u n\u00ed\u017e je vypo\u010dten\u00e1 \u010d\u00e1stka vy\u0161\u0161\u00ed ne\u017e 2 393 K\u010d. Bod c), tj. nulu, za\u0161krtne OSV\u010c, kter\u00e1 je z\u00e1rove\u0148 zam\u011bstn\u00e1na a samostatn\u00e1 v\u00fdd\u011ble\u010dn\u00e1 \u010dinnost nen\u00ed hlavn\u00edm zdrojem jej\u00edch p\u0159\u00edjm\u016f.<\/p>\n<p>Po pod\u00e1n\u00ed P\u0159ehledu OSV\u010c za rok 2020 poji\u0161\u0165ovna vede u osoby, kter\u00e1 se od ledna 2021 \u00fa\u010dastn\u00ed <a href=\"https:\/\/www.vzp.cz\/o-nas\/aktuality\/novinka-pro-osvc-pausalni-rezim-dane-z-prijmu-a-pojistnych-na-verejne-zdravotni-pojisteni-a-socialni-pojisteni-neni-ale-vhodny-pro-kazdeho\" target=\"_blank\" rel=\"noopener\"><strong>pau\u0161\u00e1ln\u00edho re\u017eimu,<\/strong><\/a> novou v\u00fd\u0161i z\u00e1lohy pro rok 2021 pouze \u201eve vedlej\u0161\u00ed evidenci\u201c. M\u016f\u017ee toti\u017e nastat situace zp\u011btn\u00e9ho ukon\u010den\u00ed pau\u0161\u00e1ln\u00edho re\u017eimu b\u011bhem kalend\u00e1\u0159n\u00edho roku (nap\u0159. pl\u00e1tce nesplnil podm\u00ednky pro vstup do pau\u0161\u00e1ln\u00edho re\u017eimu, ale Finan\u010dn\u00ed spr\u00e1va na tuto skute\u010dnost p\u0159ijde a\u017e dodate\u010dn\u011b). Ukon\u010den\u00edm pau\u0161\u00e1ln\u00edho re\u017eimu se pl\u00e1tce zp\u011btn\u011b stane od ledna \u201eklasickou\u201c OSV\u010c a zdravotn\u00ed poji\u0161\u0165ovna pak pot\u0159ebuje m\u00edt informaci o v\u00fd\u0161i z\u00e1lohy, kterou m\u011bl od ledna 2021 na pojistn\u00e9 hradit.<\/p>\n<p>Pokud pl\u00e1tce na u\u017e podan\u00e9m P\u0159ehledu vyplnil odd\u00edl \u010d. 6 \u201eNov\u00e1 v\u00fd\u0161e z\u00e1lohy\u201c jinak, ne\u017e je v\u00fd\u0161e uvedeno, nemus\u00ed kv\u016fli tomu pod\u00e1vat opravn\u00fd P\u0159ehled. M\u011bl by ale kontaktovat n\u011bkterou z na\u0161ich <a href=\"https:\/\/www.vzp.cz\/kontakty\/pobocky\" target=\"_blank\" rel=\"noopener\"><strong>pobo\u010dek<\/strong><\/a>, aby co nejd\u0159\u00edve do\u0161lo k n\u00e1prav\u011b.<\/p>\n<p>P\u0159ipom\u00edn\u00e1me, \u017ee pro v\u0161echny osoby samostatn\u011b v\u00fdd\u011ble\u010dn\u011b \u010dinn\u00e9 je posledn\u00edm dnem, kdy mus\u00ed podat zdravotn\u00ed poji\u0161\u0165ovn\u011b P\u0159ehled o p\u0159\u00edjmech a v\u00fddaj\u00edch za rok 2020, <a href=\"https:\/\/www.vzp.cz\/o-nas\/aktuality\/podani-prehledu-osvc-muzete-odlozit-maximalne-do-2-srpna\"><strong>pond\u011bl\u00ed 2. srpna 2021<\/strong><\/a>. P\u0159ehled je samoz\u0159ejm\u011b mo\u017eno podat d\u0159\u00edve, ale do 8 dn\u016f po jeho pod\u00e1n\u00ed mus\u00ed b\u00fdt zaplacen p\u0159\u00edpadn\u00fd nedoplatek pojistn\u00e9ho.<\/p>\n<p><strong>(tzvzp)<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>OT\u00c1ZKA T\u00ddDNE: <\/p>\n","protected":false},"author":2,"featured_media":223618,"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\/05\/10\/r\u00e1me\u010dek-ot\u00fdzka-t\u00fddne.jpg","_links":{"self":[{"href":"https:\/\/zakrasnejsivimperk.cz\/index.php?rest_route=\/wp\/v2\/posts\/223617"}],"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=223617"}],"version-history":[{"count":1,"href":"https:\/\/zakrasnejsivimperk.cz\/index.php?rest_route=\/wp\/v2\/posts\/223617\/revisions"}],"predecessor-version":[{"id":223619,"href":"https:\/\/zakrasnejsivimperk.cz\/index.php?rest_route=\/wp\/v2\/posts\/223617\/revisions\/223619"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/zakrasnejsivimperk.cz\/index.php?rest_route=\/wp\/v2\/media\/223618"}],"wp:attachment":[{"href":"https:\/\/zakrasnejsivimperk.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=223617"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/zakrasnejsivimperk.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=223617"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/zakrasnejsivimperk.cz\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=223617"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}