{"id":766,"date":"2024-01-26T01:57:43","date_gmt":"2024-01-26T00:57:43","guid":{"rendered":"https:\/\/denikbyznys.cz\/?p=766"},"modified":"2024-01-26T01:57:43","modified_gmt":"2024-01-26T00:57:43","slug":"zalohy-osvc-v-roce-2024-vite-kolik-mate-platit","status":"publish","type":"post","link":"https:\/\/denikbyznys.cz\/?p=766","title":{"rendered":"Z\u00e1lohy OSV\u010c v roce 2024: V\u00edte, kolik m\u00e1te platit?"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">A\u0165 u\u017e jako OSV\u010c teprve za\u010d\u00edn\u00e1te, nebo se t\u00edmto zp\u016fsobem u\u017e n\u011bjakou dobu \u00fasp\u011b\u0161n\u011b \u017eiv\u00edte, nemine v\u00e1s pravideln\u00e1 platba z\u00e1loh. Zpo\u010d\u00e1tku m\u016f\u017ee b\u00fdt trochu n\u00e1ro\u010dn\u011bj\u0161\u00ed se v nich vyznat \u2013 hlavn\u011b proto, \u017ee se ka\u017ed\u00fd rok m\u011bn\u00ed. Poj\u010fme se proto pod\u00edvat na v\u0161e, co o z\u00e1loh\u00e1ch pro rok 2024 pot\u0159ebujete v\u011bd\u011bt.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Jak\u00e9 z\u00e1lohy OSV\u010c plat\u00ed<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ka\u017ed\u00e1 osoba samostatn\u011b v\u00fdd\u011ble\u010dn\u011b \u010dinn\u00e1 mus\u00ed ze z\u00e1kona odv\u00e1d\u011bt tyto dv\u011b pravideln\u00e9 platby:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Z\u00e1loha na soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed<\/strong> \u2013 ta se ka\u017ed\u00fd m\u011bs\u00edc plat\u00ed \u010cesk\u00e9 spr\u00e1v\u011b soci\u00e1ln\u00edho zabezpe\u010den\u00ed.<\/li>\n\n\n\n<li><strong>Z\u00e1loha na zdravotn\u00ed poji\u0161t\u011bn\u00ed<\/strong> \u2013 tu ka\u017ed\u00fd m\u011bs\u00edc odv\u00e1d\u00edte sv\u00e9 zdravotn\u00ed poji\u0161\u0165ovn\u011b.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">K tomu si OSV\u010c m\u016f\u017ee platit i <strong>nemocensk\u00e9 poji\u0161t\u011bn\u00ed<\/strong>. To nen\u00ed povinn\u00e9 a z\u00e1le\u017e\u00ed na ka\u017ed\u00e9m, jestli se k n\u011bmu p\u0159ihl\u00e1s\u00ed, nebo ne.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Kter\u00e9 OSV\u010c plat\u00ed minim\u00e1ln\u00ed z\u00e1lohy<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">V\u00fd\u0161e z\u00e1loh se odv\u00edj\u00ed od v\u00fd\u0161e p\u0159\u00edjm\u016f. Aby OSV\u010c platila minim\u00e1ln\u00ed stanoven\u00e9 z\u00e1lohy, mus\u00ed spl\u0148ovat jednu z t\u011bchto dvou podm\u00ednek:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>S podnik\u00e1n\u00edm v dan\u00e9m roce teprve za\u010d\u00edn\u00e1.<\/strong> \u010cSSZ a zdravotn\u00ed poji\u0161\u0165ovna tedy nemaj\u00ed k dispozici da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed z lo\u0148sk\u00e9ho roku, podle kter\u00e9ho by v\u00fd\u0161i z\u00e1loh spo\u010d\u00edtaly.<\/li>\n\n\n\n<li><strong>Hrub\u00fd ro\u010dn\u00ed zisk OSV\u010c nep\u0159es\u00e1hne 12n\u00e1sobek pr\u016fm\u011brn\u00e9 m\u011bs\u00ed\u010dn\u00ed mzdy.<\/strong> Ta je pro leto\u0161n\u00ed rok stanoven\u00e1 na 43 367 K\u010d. OSV\u010c tak pro platbu minim\u00e1ln\u00edch z\u00e1loh nesm\u00ed m\u00edt hrub\u00fd zisk p\u0159es 527 604 K\u010d.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>OSV\u010c a z\u00e1lohy v roce 2024<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><em><strong>Z\u00e1lohy na soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed<\/strong><\/em><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">U\u017e ur\u010dit\u011b v\u00edte, \u017ee od leto\u0161n\u00edho roku se z\u00e1lohy na soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed zvy\u0161uj\u00ed \u2013 a to nejen podle aktu\u00e1ln\u00ed pr\u016fm\u011brn\u00e9 mzdy, jako to b\u00fdv\u00e1 ka\u017ed\u00fd rok.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pro OSV\u010c se toti\u017e od leto\u0161ka <strong>zvy\u0161uje minim\u00e1ln\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad<\/strong>. Dote\u010f byl stanoven\u00fd na 25 % pr\u016fm\u011brn\u00e9 mzdy, letos se tato hranice posunula na <strong>30 % pr\u016fm\u011brn\u00e9 mzdy<\/strong>. Minim\u00e1ln\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad poroste i v n\u00e1sleduj\u00edc\u00edch dvou letech \u2013 ka\u017ed\u00fd rok o 5 %. V roce 2026 tak bude p\u0159edstavovat 40 % pr\u016fm\u011brn\u00e9 mzdy.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Minim\u00e1ln\u00ed m\u011bs\u00ed\u010dn\u00ed z\u00e1lohy na soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed jsou letos <strong>3 852 K\u010d<\/strong>.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><em><strong>Z\u00e1lohy na zdravotn\u00ed poji\u0161t\u011bn\u00ed<\/strong><\/em><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Minim\u00e1ln\u00ed z\u00e1lohy na zdravotn\u00ed poji\u0161t\u011bn\u00ed se sice letos taky zv\u00fd\u0161\u00ed, ale v\u00fdrazn\u011b m\u00e9n\u011b. Zaplat\u00edte za n\u011b <strong>2 968 K\u010d m\u011bs\u00ed\u010dn\u011b<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Pozor: <\/strong>Vy\u0161\u0161\u00ed z\u00e1lohy na zdravotn\u00ed poji\u0161t\u011bn\u00ed je pot\u0159eba platit u\u017e od nov\u00e9ho roku, ne a\u017e po pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Co je to pau\u0161\u00e1ln\u00ed da\u0148<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pokud nechcete platit v\u0161echny z\u00e1lohy zvl\u00e1\u0161\u0165, m\u016f\u017eete se p\u0159ihl\u00e1sit k takzvan\u00e9 pau\u0161\u00e1ln\u00ed dani. Ta v m\u011bs\u00ed\u010dn\u00ed platb\u011b <strong>zahrnuje z\u00e1lohy za soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed, zdravotn\u00ed poji\u0161t\u011bn\u00ed a da\u0148 z p\u0159\u00edjmu<\/strong>. Jedinou podm\u00ednkou, kterou mus\u00edte splnit, je m\u00edt <strong>ro\u010dn\u00ed p\u0159\u00edjem do 2 milion\u016f K\u010d<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em><strong>Jak\u00e9 v\u00fdhody m\u00e1 pau\u0161\u00e1ln\u00ed da\u0148?<\/strong><\/em><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Nemus\u00edte odevzd\u00e1vat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed.<\/li>\n\n\n\n<li>Nemus\u00edte \u0159e\u0161it p\u0159ehledy pro \u010cSSZ ani zdravotn\u00ed poji\u0161\u0165ovnu.<\/li>\n\n\n\n<li>V\u0161e m\u00e1te zahrnut\u00e9 v jedn\u00e9 m\u011bs\u00ed\u010dn\u00ed platb\u011b.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><em><strong>Jak\u00e9 nev\u00fdhody m\u00e1 pau\u0161\u00e1ln\u00ed da\u0148?<\/strong><\/em><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Nem\u016f\u017eete uplat\u0148ovat slevu na dani ani jin\u00e1 da\u0148ov\u00e1 zv\u00fdhodn\u011bn\u00ed.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Jak se po\u010d\u00edt\u00e1 pau\u0161\u00e1ln\u00ed da\u0148<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pau\u0161\u00e1ln\u00ed da\u0148 se po\u010d\u00edt\u00e1 podle tohoto vzorce:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>minim\u00e1ln\u00ed z\u00e1loha na zdravotn\u00ed poji\u0161t\u011bn\u00ed<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>+ 1,15n\u00e1sobek z\u00e1lohy na soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>+ 100 K\u010d dan\u011b z p\u0159\u00edjmu<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pau\u0161\u00e1ln\u00ed da\u0148 na rok 2024 tedy vych\u00e1z\u00ed na <strong>7 498 K\u010d<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Tip: <\/strong>Jako OSV\u010c se v\u00e1m ur\u010dit\u011b bude hodit i <strong>\u017eivotn\u00ed poji\u0161t\u011bn\u00ed, kter\u00e9 v\u00e1m pokryje n\u00e1klady v p\u0159\u00edpad\u011b v\u00fdpadku p\u0159\u00edjm\u016f<\/strong>. Porovnejte si nab\u00eddky jednotliv\u00fdch poji\u0161\u0165oven ve speci\u00e1ln\u00ed online <a href=\"https:\/\/www.fingo.cz\/zivotni-pojisteni\"><u>kalkula\u010dce \u017eivotn\u00edho poji\u0161t\u011bn\u00ed<\/u><\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>A\u0165 u\u017e jako OSV\u010c teprve za\u010d\u00edn\u00e1te, nebo se t\u00edmto zp\u016fsobem u\u017e n\u011bjakou dobu \u00fasp\u011b\u0161n\u011b \u017eiv\u00edte, nemine v\u00e1s pravideln\u00e1 platba z\u00e1loh. Zpo\u010d\u00e1tku m\u016f\u017ee b\u00fdt trochu n\u00e1ro\u010dn\u011bj\u0161\u00ed se v nich vyznat \u2013 hlavn\u011b proto, \u017ee se ka\u017ed\u00fd rok m\u011bn\u00ed. Poj\u010fme se proto pod\u00edvat na v\u0161e, co o z\u00e1loh\u00e1ch pro rok 2024 pot\u0159ebujete v\u011bd\u011bt. Jak\u00e9 z\u00e1lohy OSV\u010c plat\u00ed [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":767,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"tdm_status":"","tdm_grid_status":"","footnotes":""},"categories":[265],"tags":[],"class_list":["post-766","post","type-post","status-publish","format-standard","has-post-thumbnail","category-rady-a-tipy"],"_links":{"self":[{"href":"https:\/\/denikbyznys.cz\/index.php?rest_route=\/wp\/v2\/posts\/766","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/denikbyznys.cz\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/denikbyznys.cz\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/denikbyznys.cz\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/denikbyznys.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=766"}],"version-history":[{"count":0,"href":"https:\/\/denikbyznys.cz\/index.php?rest_route=\/wp\/v2\/posts\/766\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/denikbyznys.cz\/index.php?rest_route=\/wp\/v2\/media\/767"}],"wp:attachment":[{"href":"https:\/\/denikbyznys.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=766"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/denikbyznys.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=766"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/denikbyznys.cz\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=766"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}