[{"@context":"https:\/\/schema.org\/","@type":"Article","@id":"https:\/\/www.kphv.cz\/zmeny-v-socialnim-pojisteni\/#Article","mainEntityOfPage":"https:\/\/www.kphv.cz\/zmeny-v-socialnim-pojisteni\/","headline":"Zm\u011bny v soci\u00e1ln\u00edm poji\u0161t\u011bn\u00ed","name":"Zm\u011bny v soci\u00e1ln\u00edm poji\u0161t\u011bn\u00ed","description":"Pokud se stane, \u017ee karen\u010dn\u00ed doba bude zru\u0161ena, kompenzac\u00ed pro zam\u011bstnavatele bude sn\u00ed\u017een\u00ed sazby za soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed. V t\u00e9to chv\u00edli plat\u00ed, \u017ee zam\u011bstnavatel\u00e9 plat\u00ed za zam\u011bstnance na soci\u00e1ln\u00edm poji\u0161t\u011bn\u00ed 25 % z hrub\u00e9 mzdy. Pokud by v\u0161ak pro\u0161ly zm\u011bny souvisej\u00edc\u00ed s n\u00e1rokem zam\u011bstnance na finan\u010dn\u00ed pln\u011bn\u00ed i v prvn\u00edch t\u0159ech dnech, tedy od prvn\u00edho dne […]","datePublished":"2025-02-27","dateModified":"2023-05-01","author":{"@type":"Person","@id":"https:\/\/www.kphv.cz\/author\/#Person","name":"","url":"https:\/\/www.kphv.cz\/author\/","identifier":1,"image":{"@type":"ImageObject","@id":"https:\/\/secure.gravatar.com\/avatar\/82449f5dd313bdc88befc1a2d3138ce45c5e7d5eeee84221e3cf7fbc184b80d3?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/82449f5dd313bdc88befc1a2d3138ce45c5e7d5eeee84221e3cf7fbc184b80d3?s=96&d=mm&r=g","height":96,"width":96}},"publisher":{"@type":"Organization","name":"kphv.cz","logo":{"@type":"ImageObject","@id":"\/logo.png","url":"\/logo.png","width":600,"height":60}},"image":{"@type":"ImageObject","@id":"https:\/\/www.kphv.cz\/wp-content\/uploads\/img_a339508_w2704_t1552740677.jpg","url":"https:\/\/www.kphv.cz\/wp-content\/uploads\/img_a339508_w2704_t1552740677.jpg","height":0,"width":0},"url":"https:\/\/www.kphv.cz\/zmeny-v-socialnim-pojisteni\/","about":["Ekonomika"],"wordCount":494,"articleBody":"Pokud se stane, \u017ee karen\u010dn\u00ed doba bude zru\u0161ena, kompenzac\u00ed pro zam\u011bstnavatele bude sn\u00ed\u017een\u00ed sazby za soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed.\tV t\u00e9to chv\u00edli plat\u00ed, \u017ee zam\u011bstnavatel\u00e9 plat\u00ed za zam\u011bstnance na soci\u00e1ln\u00edm poji\u0161t\u011bn\u00ed 25 % z hrub\u00e9 mzdy. Pokud by v\u0161ak pro\u0161ly zm\u011bny souvisej\u00edc\u00ed s n\u00e1rokem zam\u011bstnance na finan\u010dn\u00ed pln\u011bn\u00ed i v prvn\u00edch t\u0159ech dnech, tedy od prvn\u00edho dne nemoci, cel\u00fdm legislativn\u00edm procesem \u00fasp\u011b\u0161n\u011b, sn\u00ed\u017e\u00ed se od \u010dervence 2019 povinn\u00e9 soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed, kter\u00e9 plat\u00ed zam\u011bstnavatel za zam\u011bstnance z 25 % na 24,8 %.\t\tZa cel\u00fd kalend\u00e1\u0159n\u00ed rok by pak zam\u011bstnanci zaplatili m\u00e9n\u011b na dani z p\u0159\u00edjmu, proto\u017ee ta je po\u010d\u00edt\u00e1na ze super hrub\u00e9 mzdy, respektive z hrub\u00e9 mzdy zv\u00fd\u0161en\u00e9 pr\u00e1v\u011b o soci\u00e1ln\u00ed a tak\u00e9 zdravotn\u00ed poji\u0161t\u011bn\u00ed, kter\u00e9 za zam\u011bstnance plat\u00ed zam\u011bstnavatel. Da\u0148ov\u00e1 \u00faspora nicm\u00e9n\u011b nebude samoz\u0159ejm\u011b nijak velk\u00e1.\t\tNadstandardn\u00ed p\u0159\u00edjmy p\u0159inesou vy\u0161\u0161\u00ed odvody\tSoci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed se moment\u00e1ln\u011b plat\u00ed pouze do v\u00fd\u0161e maxim\u00e1ln\u00edho vym\u011b\u0159ovac\u00edho z\u00e1kladu. U zam\u011bstnanc\u016f se soci\u00e1ln\u00edm poji\u0161t\u011bn\u00edm placen\u00fdm zam\u011bstnavatelem i zam\u011bstnancem se plat\u00ed naposledy za m\u011bs\u00edc, kdy tohoto stropu bylo dosa\u017eeno. Osoby samostatn\u011b v\u00fdd\u011ble\u010dn\u011b \u010dinn\u00e9 budou po\u010d\u00edtat rovn\u011b\u017e nejv\u00fd\u0161e maxim\u00e1ln\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad. K p\u0159\u00edjm\u016fm, kter\u00e9 jsou vy\u0161\u0161\u00ed, ne\u017e je ur\u010dena tato horn\u00ed hranice, se tedy nad\u00e1le nep\u0159ihl\u00ed\u017e\u00ed.\tMaxim\u00e1ln\u00ed vym\u011b\u0159ovac\u00ed hranice se v roce 2019 zv\u00fd\u0161ila na 1 569 552 korun. Tedy pokud vyd\u011bl\u00e1v\u00e1te v\u00edce, zaplat\u00edte op\u011bt v tomto roce v\u00edce. Nap\u0159\u00edklad podnikatel se ziskem \u010dty\u0159i miliony korun odvede za poji\u0161t\u011bn\u00ed za rok 2018 \u010d\u00e1stku 420 186 korun, ale za rok 2019 to u\u017e bude 458 310 korun.\tOSV\u010c pozor!\tV\u0161echny OSV\u010c, kter\u00e9 si plat\u00ed z\u00e1lohy na soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed, mus\u00ed zbyst\u0159it, nebo\u0165 se pr\u00e1v\u011b jich dotkne v\u00fdrazn\u00e1 novinka, kterou je zm\u011bna ve splatnosti z\u00e1loh. V roce 2019 se toti\u017e plat\u00ed z\u00e1lohy v aktu\u00e1ln\u00edm m\u011bs\u00edci, nikoli a\u017e do dvac\u00e1t\u00e9ho dne m\u011bs\u00edce n\u00e1sleduj\u00edc\u00edho, jako tomu bylo doposud.\t\tSamoz\u0159ejm\u011b, i OSV\u010c s minim\u00e1ln\u00edmi p\u0159\u00edjmy se dotkne v\u00fd\u0161e uveden\u00e1 zm\u011bna, nebo\u0165 i t\u011bmto osob\u00e1m se zvy\u0161uje v\u00fd\u0161e minim\u00e1ln\u00ed m\u011bs\u00ed\u010dn\u00ed z\u00e1lohy, a to na 2 388 korun. Zv\u00fd\u0161en\u00ed limitu pro neplacen\u00ed soci\u00e1ln\u00edho poji\u0161t\u011bn\u00ed p\u0159i v\u00fdkonu vedlej\u0161\u00ed samostatn\u00e9 v\u00fdd\u011ble\u010dn\u00e9 \u010dinnosti bude zase pro n\u011bkter\u00e9 lidi bonus, nebo\u0165 tento limit se z necel\u00fdch 72 tis\u00edc korun zv\u00fd\u0161il na 78 476 korun. Ka\u017ed\u00fd m\u011bs\u00edc, kdy nebude samostatn\u00e1 \u010dinnost vykon\u00e1v\u00e1na v\u0161ak sni\u017euje tento limit o 6 540 korun \u010desk\u00fdch.                                                                                                                                                                                                                                                                                                                                                                                        4.3\/5 - (7 votes)        "},{"@context":"https:\/\/schema.org\/","@type":"BreadcrumbList","itemListElement":[{"@type":"ListItem","position":1,"name":"Zm\u011bny v soci\u00e1ln\u00edm poji\u0161t\u011bn\u00ed","item":"https:\/\/www.kphv.cz\/zmeny-v-socialnim-pojisteni\/#breadcrumbitem"}]}]