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Od 1. 1. 2026 vstoupily v platnost zm\u011bny, kter\u00e9 ovlivnily podm\u00ednky zdravotn\u00edho poji\u0161t\u011bn\u00ed pro osoby pracuj\u00edc\u00ed na dohodu o proveden\u00ed pr\u00e1ce (DPP).<\/b>\u00a0U\u00a0dohody o pracovn\u00ed \u010dinnosti (DP\u010c)<\/strong>\u00a0se podm\u00ednky\u00a0nem\u011bn\u00ed<\/strong>.<\/b><\/p>\n Co se m\u011bn\u00ed u DPP?<\/b><\/p>\n Pro \u00fa\u010dely zdravotn\u00edho poji\u0161t\u011bn\u00ed se za zam\u011bstnance pova\u017euje osoba pracuj\u00edc\u00ed na DPP, pokud jej\u00ed p\u0159\u00edjem z t\u00e9to dohody (nebo sou\u010dtu dohod u jednoho zam\u011bstnavatele) v kalend\u00e1\u0159n\u00edm m\u011bs\u00edci dos\u00e1hne \u010d\u00e1stky, kter\u00e1 spl\u0148uje podm\u00ednky pro \u00fa\u010dast na nemocensk\u00e9m poji\u0161t\u011bn\u00ed,\u00a0co\u017e od<\/b>\u00a01. 1. 2026 \u010din\u00ed 12 000 K\u010d<\/b>\u00a0hrub\u00e9ho m\u011bs\u00ed\u010dn\u00edho p\u0159\u00edjmu<\/b>\u00a0(do 31. 12. 2025 to byla \u010d\u00e1stka 11\u00a0500 K\u010d a vy\u0161\u0161\u00ed).<\/b><\/p>\n Jak je to u DP\u010c?<\/b><\/p>\n Osoba pracuj\u00edc\u00ed na DP\u010c se pro \u00fa\u010dely zdravotn\u00edho poji\u0161t\u011bn\u00ed pova\u017euje za zam\u011bstnance, pokud jej\u00ed hrub\u00fd m\u011bs\u00ed\u010dn\u00ed p\u0159\u00edjem (nebo p\u0159\u00edjem z v\u00edce dohod u jednoho zam\u011bstnavatele) dos\u00e1hne stanoven\u00e9 v\u00fd\u0161e zapo\u010ditateln\u00e9ho p\u0159\u00edjmu.\u00a0V\u00a0roce 2026 z\u016fst\u00e1v\u00e1 tato \u010d\u00e1stka stejn\u00e1 jako v\u00a0roce 2025, tedy 4 500 K\u010d<\/b>.<\/p>\n Je t\u0159eba n\u011bco hl\u00e1sit?<\/b><\/p>\n Osoby pracuj\u00edc\u00ed na dohodu o proveden\u00ed pr\u00e1ce (DPP) nebo dohodu o pracovn\u00ed \u010dinnosti (DP\u010c) by m\u011bly p\u0159edev\u0161\u00edm sledovat sv\u016fj aktu\u00e1ln\u00ed m\u011bs\u00ed\u010dn\u00ed p\u0159\u00edjem,<\/b>\u00a0proto\u017ee od jeho v\u00fd\u0161e se odv\u00edj\u00ed, zda pojistn\u00e9 bude odv\u00e1d\u011bt\u00a0zam\u011bstnavatel<\/a><\/strong>, nebo budou tyto osoby povinny si zdravotn\u00ed poji\u0161t\u011bn\u00ed hradit jako\u00a0samopl\u00e1tci<\/a><\/strong>, p\u0159\u00edpadn\u011b zda za n\u011b bude pl\u00e1tcem pojistn\u00e9ho\u00a0st\u00e1t<\/a><\/strong>\u00a0(spln\u00ed-li p\u0159\u00edslu\u0161n\u00e9 podm\u00ednky).\u00a0V praxi to znamen\u00e1, \u017ee zam\u011bstnanec by m\u011bl pravideln\u011b kontrolovat, zda jeho p\u0159\u00edjem z DPP\/DP\u010c dos\u00e1hne nebo p\u0159ekro\u010d\u00ed stanoven\u00e9 \u010d\u00e1stky (u DPP 12\u202f000\u202fK\u010d, u DP\u010c 4\u202f500\u202fK\u010d),<\/b>\u00a0a pokud ano, odpov\u011bdnost za p\u0159ihl\u00e1\u0161en\u00ed pracovn\u00edka na DPP\/DP\u010c ke zdravotn\u00edmu poji\u0161t\u011bn\u00ed a za odvody nese zam\u011bstnavatel.\u00a0\u00a0Naopak nedos\u00e1hne-li jeho p\u0159\u00edjem t\u00e9to stanoven\u00e9 \u010d\u00e1stky a zam\u011bstnanec nen\u00ed evidov\u00e1n v\u00a0n\u011bkter\u00e9 z\u00a0kategori\u00ed, za kterou pojistn\u00e9 hrad\u00ed st\u00e1t, mus\u00ed se p\u0159ihl\u00e1sit jako samopl\u00e1tce a zdravotn\u00ed poji\u0161t\u011bn\u00ed si hradit s\u00e1m jako tzv. osoba bez zdaniteln\u00fdch p\u0159\u00edjm\u016f (<\/b>OBZP<\/b><\/a>).<\/b><\/p>\n Dal\u0161\u00ed souvisej\u00edc\u00ed informace<\/u><\/p>\n Od 1. ledna 2026 doch\u00e1z\u00ed tak\u00e9 ke zm\u011bn\u011b zp\u016fsobu \u00fahrady pojistn\u00e9ho a\u00a0<\/b>samopl\u00e1tci mus\u00ed hradit zdravotn\u00ed poji\u0161t\u011bn\u00ed<\/b>\u00a0(pokuty \u010di pen\u00e1le)\u00a0<\/strong>pouze bezhotovostn\u011b.<\/b>\u00a0Platbu lze realizovat platebn\u00edm p\u0159\u00edkazem,\u00a0dal\u0161\u00ed mo\u017enosti zahrnuj\u00ed \u00fahradu platebn\u00ed kartou, vyu\u017eit\u00ed QR k\u00f3du na pobo\u010dk\u00e1ch VZP nebo platbu slo\u017eenkou.\u00a0<\/strong>Podrobnosti jsou uvedeny na webov\u00fdch\u00a0str\u00e1nk\u00e1ch VZP<\/a><\/strong>.<\/p>\n (vzp)<\/strong><\/p>\n <\/p>\n","protected":false},"excerpt":{"rendered":" OT\u00c1ZKA: Zm\u011bnily <\/p>\n","protected":false},"author":2,"featured_media":366680,"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\/2026\/01\/19\/ram-vzp.jpg","_links":{"self":[{"href":"https:\/\/zakrasnejsivimperk.cz\/index.php?rest_route=\/wp\/v2\/posts\/366679"}],"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=366679"}],"version-history":[{"count":1,"href":"https:\/\/zakrasnejsivimperk.cz\/index.php?rest_route=\/wp\/v2\/posts\/366679\/revisions"}],"predecessor-version":[{"id":366681,"href":"https:\/\/zakrasnejsivimperk.cz\/index.php?rest_route=\/wp\/v2\/posts\/366679\/revisions\/366681"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/zakrasnejsivimperk.cz\/index.php?rest_route=\/wp\/v2\/media\/366680"}],"wp:attachment":[{"href":"https:\/\/zakrasnejsivimperk.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=366679"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/zakrasnejsivimperk.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=366679"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/zakrasnejsivimperk.cz\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=366679"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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