{"id":261390,"date":"2022-08-22T10:49:40","date_gmt":"2022-08-22T09:49:40","guid":{"rendered":"https:\/\/zakrasnejsivimperk.cz\/?p=261390"},"modified":"2022-08-22T10:49:40","modified_gmt":"2022-08-22T09:49:40","slug":"vseobecna-zdravotni-pojistovna-neplatna-vypoved-a-zdravotni-pojisteni","status":"publish","type":"post","link":"https:\/\/zakrasnejsivimperk.cz\/?p=261390","title":{"rendered":"V\u0160EOBECN\u00c1 ZDRAVOTN\u00cd POJI\u0160\u0164OVNA: Neplatn\u00e1 v\u00fdpov\u011b\u010f a zdravotn\u00ed poji\u0161t\u011bn\u00ed"},"content":{"rendered":"<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-201756 size-full\" src=\"https:\/\/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;\">Ke dni 30. 4. se mnou zam\u011bstnavatel rozv\u00e1zal pracovn\u00ed pom\u011br. Podal jsem \u017ealobu z d\u016fvodu neopr\u00e1vn\u011bn\u00e9 v\u00fdpov\u011bdi ze strany firmy, tento spor byl ukon\u010den dohodou v \u010dervenci. B\u00fdval\u00fd zam\u011bstnavatel uznal v\u00fdpov\u011b\u010f jako neopr\u00e1vn\u011bnou s t\u00edm, \u017ee mi za obdob\u00ed od 1. 5. do op\u011btovn\u00e9ho n\u00e1stupu do zam\u011bstn\u00e1n\u00ed vyplat\u00ed u\u0161lou mzdu, a to ve mzd\u011b za m\u011bs\u00edc srpen. Jak\u00fd je spr\u00e1vn\u00fd postup p\u0159i odvodu pojistn\u00e9ho na zdravotn\u00ed poji\u0161t\u011bn\u00ed?<\/h6>\n<h6 style=\"text-align: center;\">ODPOV\u011a\u010e:<\/h6>\n<p class=\"-wm-MsoNoSpacing\">Ve v\u00e1mi uveden\u00e9m p\u0159\u00edpad\u011b se na z\u00e1klad\u011b dohody mezi zam\u011bstnavatelem a zam\u011bstnancem jednalo o\u00a0nep\u0159etr\u017eit\u00e9 trv\u00e1n\u00ed pracovn\u00edho pom\u011bru a\u00a0poji\u0161t\u011bnec je z\u00a0hlediska zdravotn\u00edho poji\u0161t\u011bn\u00ed zp\u011btn\u011b pova\u017eov\u00e1n za zam\u011bstnance po celou dobu trv\u00e1n\u00ed pracovn\u00edho pom\u011bru. V\u00a0praxi to znamen\u00e1, \u017ee zam\u011bstnavatel je povinen\u00a0<b>uhradit zam\u011bstnanci za dobu neopr\u00e1vn\u011bn\u00e9 v\u00fdpov\u011bdi n\u00e1hradu mzdy \u2013<\/b>\u00a0tj.\u00a0mzdu, kter\u00e1 by mu n\u00e1le\u017eela,\u00a0a<b>\u00a0z\u00a0t\u00e9to n\u00e1hrady mzdy odv\u00e9st pojistn\u00e9.<\/b>\u00a0Na platb\u011b se pod\u00edl\u00ed v\u017edy jak zam\u011bstnavatel, tak i zam\u011bstnanec.<\/p>\n<p class=\"-wm-MsoNoSpacing\">Pozor \u2013 n\u00e1hrada mzdy se v\u00a0takov\u00e9m p\u0159\u00edpad\u011b nerozpo\u010d\u00edt\u00e1v\u00e1 na jednotliv\u00e9 kalend\u00e1\u0159n\u00ed m\u011bs\u00edce. To znamen\u00e1, \u017ee se neprom\u00edtne do vym\u011b\u0159ovac\u00edch z\u00e1klad\u016f v\u00a0obdob\u00ed, za kter\u00e9 n\u00e1hrady mzdy zam\u011bstnanci n\u00e1le\u017e\u00ed. Tato skute\u010dnost je podstatn\u00e1,\u00a0<b>pokud se jednalo o\u00a0pracovn\u00edka, kter\u00fd je povinen dodr\u017eet z\u00e1konem stanoven\u00fd\u00a0<\/b><a href=\"https:\/\/www.vzp.cz\/platci\/informace\/zamestnavatel\/vymerovaci-zaklad-a-vypocet-pojistneho\/jaky-je-minimalni-vymerovaci-zaklad\" target=\"_blank\" rel=\"noopener\"><b>minim\u00e1ln\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad<\/b><\/a><b>,<\/b>\u00a0a\u00a0ve v\u00fd\u0161e uveden\u00fdch m\u011bs\u00edc\u00edch byl jeho vym\u011b\u0159ovac\u00ed z\u00e1klad z\u00a0d\u016fvod\u016f p\u0159ek\u00e1\u017eek na stran\u011b organizace nulov\u00fd.<\/p>\n<p class=\"-wm-MsoNoSpacing\">Zam\u011bstnavatel je pak\u00a0<b>povinen p\u0159edat zdravotn\u00ed poji\u0161\u0165ovn\u011b opraven\u00e9\u00a0<\/b><a href=\"https:\/\/www.vzp.cz\/platci\/formulare\/prehled-o-platbe-pojistneho-zamestnavatele\" target=\"_blank\" rel=\"noopener\"><b>P\u0159ehledy o\u00a0platb\u011b pojistn\u00e9ho na zdravotn\u00ed poji\u0161t\u011bn\u00ed zam\u011bstnavatele<\/b><\/a><b>,<\/b>\u00a0na kter\u00fdch bude v jednotliv\u00fdch kalend\u00e1\u0159n\u00edch m\u011bs\u00edc\u00edch nav\u00fd\u0161en vym\u011b\u0159ovac\u00ed z\u00e1klad o \u010d\u00e1stku minim\u00e1ln\u00edho vym\u011b\u0159ovac\u00edho z\u00e1kladu,\u00a0<b>a\u00a0d\u00e1le doplatit z\u00a0t\u00e9to \u010d\u00e1stky pojistn\u00e9 ve v\u00fd\u0161i 13,5 %.<\/b>\u00a0V\u00a0p\u0159\u00edpad\u011b, \u017ee je vym\u011b\u0159ovac\u00ed z\u00e1klad ni\u017e\u0161\u00ed z\u00a0d\u016fvodu p\u0159ek\u00e1\u017eek na stran\u011b organizace, je povinen cel\u00e9 pojistn\u00e9 doplatit zam\u011bstnavatel, a to dle z\u00e1kona \u010d. 592\/1992 Sb., o pojistn\u00e9m na ve\u0159ejn\u00e9 zdravotn\u00ed poji\u0161t\u011bn\u00ed.<\/p>\n<p class=\"-wm-MsoNoSpacing\">Pojistn\u00e9 zam\u011bstnance se plat\u00ed za jednotliv\u00e9 kalend\u00e1\u0159n\u00ed m\u011bs\u00edce a je splatn\u00e9 od 1.\u00a0do 20.\u00a0dne n\u00e1sleduj\u00edc\u00edho kalend\u00e1\u0159n\u00edho m\u011bs\u00edce. P\u0159ipadne-li posledn\u00ed den splatnosti na sobotu, ned\u011bli nebo sv\u00e1tek, je posledn\u00edm dnem lh\u016fty nejbl\u00ed\u017ee n\u00e1sleduj\u00edc\u00ed pracovn\u00ed den. V p\u0159\u00edpad\u011b, \u017ee by\u00a0platby pojistn\u00e9ho z\u00a0minim\u00e1ln\u00edho vym\u011b\u0159ovac\u00edho z\u00e1kladu byly uhrazeny po term\u00ednu splatnosti, by byl pl\u00e1tce pojistn\u00e9ho, tj.\u00a0zam\u011bstnavatel, povinen\u00a0<strong>uhradit z\u00a0t\u011bchto plateb pen\u00e1le<\/strong>\u00a0ve v\u00fd\u0161i 0,0322 % dlu\u017en\u00e9 \u010d\u00e1stky za ka\u017ed\u00fd kalend\u00e1\u0159n\u00ed den.<\/p>\n<p><strong>(tz-vzp)<\/strong><\/p>\n<hr \/>\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":261391,"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\/2022\/08\/22\/r\u00e1m-poradna.jpg","_links":{"self":[{"href":"https:\/\/zakrasnejsivimperk.cz\/index.php?rest_route=\/wp\/v2\/posts\/261390"}],"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=261390"}],"version-history":[{"count":1,"href":"https:\/\/zakrasnejsivimperk.cz\/index.php?rest_route=\/wp\/v2\/posts\/261390\/revisions"}],"predecessor-version":[{"id":261392,"href":"https:\/\/zakrasnejsivimperk.cz\/index.php?rest_route=\/wp\/v2\/posts\/261390\/revisions\/261392"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/zakrasnejsivimperk.cz\/index.php?rest_route=\/wp\/v2\/media\/261391"}],"wp:attachment":[{"href":"https:\/\/zakrasnejsivimperk.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=261390"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/zakrasnejsivimperk.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=261390"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/zakrasnejsivimperk.cz\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=261390"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}