{"id":268268,"date":"2022-11-28T19:11:48","date_gmt":"2022-11-28T18:11:48","guid":{"rendered":"https:\/\/zakrasnejsivimperk.cz\/?p=268268"},"modified":"2022-11-28T19:11:48","modified_gmt":"2022-11-28T18:11:48","slug":"vseobecna-zdravotni-pojistovna-odmeny-vedeni-spolecenstvi-vlastniku-a-zdravotni-pojisteni","status":"publish","type":"post","link":"https:\/\/zakrasnejsivimperk.cz\/?p=268268","title":{"rendered":"V\u0160EOBECN\u00c1 ZDRAVOTN\u00cd POJI\u0160\u0164OVNA: Odm\u011bny veden\u00ed spole\u010denstv\u00ed vlastn\u00edk\u016f a zdravotn\u00ed poji\u0161t\u011bn\u00ed"},"content":{"rendered":"

\"\"<\/p>\n

OT\u00c1ZKA T\u00ddDNE:<\/h6>\n
Jsem p\u0159edsedkyn\u00ed Spole\u010denstv\u00ed vlastn\u00edk\u016f byt\u016f. N\u00e1\u0161 v\u00fdbor m\u00e1 5 \u010dlen\u016f a kontroln\u00ed komise 3 \u010dleny. Dostala jsem informace, \u017ee m\u00e1me z odm\u011bny \u010dlen\u016f platit zdravotn\u00ed poji\u0161t\u011bn\u00ed. P\u016fjde o nepravideln\u00e9 odm\u011bny. Jak\u00e9 dokumenty jsou pot\u0159eba, kam a dokdy se maj\u00ed odevzdat?<\/h6>\n
ODPOV\u011a\u010e:<\/h6>\n

Rozhoduj\u00edc\u00ed skute\u010dnost, zda z ur\u010dit\u00e9 \u010dinnosti plynou p\u0159\u00edjmy, stanovuje \u00a7 6 Z\u00e1kona \u010cesk\u00e9 n\u00e1rodn\u00ed rady o dan\u00edch z\u00a0p\u0159\u00edjm\u016f\u00a0<\/b>(\u010d. 586\/1992 Sb.). V\u00a0p\u0159\u00edpad\u011b, \u017ee je \u010dlen\u016fm org\u00e1n\u016f spole\u010denstv\u00ed vlastn\u00edk\u016f vypl\u00e1cen\u00e1 odm\u011bna, jsou tito \u010dlenov\u00e9 pova\u017eov\u00e1ni za \u201ezam\u011bstnance\u201c. Tzn.\u00a0odm\u011bny \u010dlen\u016fm org\u00e1n\u016f spole\u010denstv\u00ed vlastn\u00edk\u016f jsou p\u0159\u00edjmem ze z\u00e1visl\u00e9 \u010dinnosti, kter\u00fd podl\u00e9h\u00e1 odvod\u016fm na zdravotn\u00ed a soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed a tak\u00e9 dani z p\u0159\u00edjmu.<\/b><\/p>\n

Zdravotn\u00ed poji\u0161t\u011bn\u00ed z\u00a0odm\u011bny za v\u00fdkon funkce se odv\u00e1d\u00ed v\u017edy, a to bez ohledu na v\u00fd\u0161i odm\u011bny.<\/b>\u00a0Zdravotn\u00ed poji\u0161t\u011bn\u00ed \u010din\u00ed celkem 13,5\u00a0% z hrub\u00e9ho z\u00e1kladu. V\u00a0praxi to znamen\u00e1, \u017ee 4,5\u00a0% odv\u00e1d\u00ed \u201ezam\u011bstnanec\u201c neboli \u010dlen statut\u00e1rn\u00edho org\u00e1nu (v\u00fdbor, kontroln\u00ed komise) a 9\u00a0% \u201ezam\u011bstnavatel\u201c, tedy spole\u010denstv\u00ed vlastn\u00edk\u016f.<\/p>\n

I kdyby \u010dlenov\u00e9 v\u00fdboru nebo kontroln\u00ed komise odm\u011bny pob\u00edrali nepravideln\u011b, mus\u00ed b\u00fdt po dobu v\u00fdkonu jejich funkce, z n\u00ed\u017e jim plynou odm\u011bny, v\u0161ichni p\u0159ihl\u00e1\u0161eni u zdravotn\u00ed poji\u0161\u0165ovny jako zam\u011bstnanci a tak\u00e9 mus\u00ed b\u00fdt p\u0159ihl\u00e1\u0161eno SVJ jako zam\u011bstnavatel.<\/b>\u00a0Spole\u010denstv\u00ed vlastn\u00edk\u016f m\u00e1<\/b>\u00a0jako zam\u011bstnavatel\u00a0povinnost p\u0159ihl\u00e1sit zdravotn\u00ed poji\u0161\u0165ovn\u011b sv\u00e9 zam\u011bstnance do osmi dn\u016f od vzniku zam\u011bstn\u00e1n\u00ed<\/b>\u00a0(tzv. oznamovac\u00ed povinnost). Dnem vzniku zam\u011bstn\u00e1n\u00ed je v tomto p\u0159\u00edpad\u011b den zvolen\u00ed do v\u00fdboru \u010di komise.<\/p>\n

Ozn\u00e1men\u00ed je t\u0159eba prov\u00e9st u v\u0161ech zdravotn\u00edch poji\u0161\u0165oven, u kter\u00fdch jsou \u010dlenov\u00e9 v\u00fdboru SVJ a kontroln\u00ed komise poji\u0161t\u011bni.\u00a0V ka\u017ed\u00e9m m\u011bs\u00edci je pak zam\u011bstnavatel povinen p\u0159edkl\u00e1dat ka\u017ed\u00e9 zdravotn\u00ed poji\u0161\u0165ovn\u011b<\/b>, u n\u00ed\u017e jsou evidov\u00e1ni jeho zam\u011bstnanci,\u00a0formul\u00e1\u0159 P\u0159ehled o platb\u011b pojistn\u00e9ho a odv\u00e1d\u011bt pojistn\u00e9<\/b>.\u00a0Pokud \u010dlen\u016fm zm\u00edn\u011bn\u00fdch org\u00e1n\u016f v n\u011bkter\u00e9m m\u011bs\u00edci nen\u00ed z\u00fa\u010dtov\u00e1na \u017e\u00e1dn\u00e1 odm\u011bna a jde o osoby, kter\u00e9 nemus\u00ed dodr\u017eet minim\u00e1ln\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad<\/b>\u00a0(nap\u0159. po\u017eivatel\u00e9 d\u016fchodu, OSV\u010c plat\u00edc\u00ed z\u00e1lohy vypo\u010dten\u00e9 alespo\u0148 z minim\u00e1ln\u00edho vym\u011b\u0159ovac\u00edho z\u00e1kladu apod.)\u00a0odevzd\u00e1 zam\u011bstnavatel \u00fadaje o nulov\u00e9m vym\u011b\u0159ovac\u00edm z\u00e1kladu a nulov\u00e9m odvodu pojistn\u00e9ho<\/b>.<\/p>\n

K p\u0159ihl\u00e1\u0161en\u00ed u VZP lze pou\u017e\u00edt\u00a0formul\u00e1\u0159e pro zam\u011bstnavatele<\/a><\/strong>, kter\u00e9 jsou zve\u0159ejn\u011bny na na\u0161ich webov\u00fdch str\u00e1nk\u00e1ch v sekci pro\u00a0Pl\u00e1tce<\/a><\/strong>. Jsou to P\u0159ihl\u00e1\u0161ka zam\u011bstnavatele a Hromadn\u00e9 ozn\u00e1men\u00ed zam\u011bstnavatele.\u00a0Tak\u00e9 je t\u0159eba m\u011bs\u00ed\u010dn\u011b zas\u00edlat zdravotn\u00ed poji\u0161\u0165ovn\u011b P\u0159ehled o platb\u011b pojistn\u00e9ho<\/b>. Ke v\u0161em formul\u00e1\u0159\u016fm jsou k\u00a0dispozici tak\u00e9 Pou\u010den\u00ed.<\/p>\n

(tz-vzp)<\/strong><\/p>\n

\n

 <\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

OT\u00c1ZKA T\u00ddDNE: <\/p>\n","protected":false},"author":2,"featured_media":268269,"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\/11\/28\/r\u00e1m-poradna.jpg","_links":{"self":[{"href":"https:\/\/zakrasnejsivimperk.cz\/index.php?rest_route=\/wp\/v2\/posts\/268268"}],"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=268268"}],"version-history":[{"count":1,"href":"https:\/\/zakrasnejsivimperk.cz\/index.php?rest_route=\/wp\/v2\/posts\/268268\/revisions"}],"predecessor-version":[{"id":268270,"href":"https:\/\/zakrasnejsivimperk.cz\/index.php?rest_route=\/wp\/v2\/posts\/268268\/revisions\/268270"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/zakrasnejsivimperk.cz\/index.php?rest_route=\/wp\/v2\/media\/268269"}],"wp:attachment":[{"href":"https:\/\/zakrasnejsivimperk.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=268268"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/zakrasnejsivimperk.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=268268"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/zakrasnejsivimperk.cz\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=268268"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}