{"id":5830,"date":"2023-06-13T06:16:00","date_gmt":"2023-06-13T06:16:00","guid":{"rendered":"https:\/\/podpora.nuggetsw.cz\/?p=5830"},"modified":"2023-06-13T06:35:28","modified_gmt":"2023-06-13T06:35:28","slug":"doplatek-zdravotniho-pojisteni","status":"publish","type":"post","link":"https:\/\/podpora.nuggetsw.cz\/index.php\/2023\/06\/13\/doplatek-zdravotniho-pojisteni\/","title":{"rendered":"Doplatek zdravotn\u00edho poji\u0161t\u011bn\u00ed"},"content":{"rendered":"\n

Ka\u017ed\u00fd zam\u011bstnanec je povinen odv\u00e1d\u011bt zdravotn\u00ed poji\u0161t\u011bn\u00ed z minim\u00e1ln\u00edho vym\u011b\u0159ovac\u00edho z\u00e1kladu. V p\u0159\u00edpad\u011b, \u017ee je jeho p\u0159\u00edjem ni\u017e\u0161\u00ed p\u0159\u00edjem ne\u017e 17 300 K\u010d (pro rok 2023), rozd\u00edl mezi minim\u00e1ln\u00edm vym\u011b\u0159ovac\u00edm z\u00e1kladem a sv\u00fdm p\u0159\u00edjmem dopl\u00e1c\u00ed prost\u0159ednictv\u00edm zam\u011bstnavatele, a to ve v\u00fd\u0161i 13,5 %.<\/p>\n\n\n\n

U neplacen\u00e9ho volna dopl\u00e1c\u00ed zdravotn\u00ed poji\u0161t\u011bn\u00ed v\u017edy zam\u011bstnanec.<\/strong><\/p>\n\n\n\n

N\u00e1klady na doplatek zdravotn\u00edho poji\u0161t\u011bn\u00ed nenese zam\u011bstnanec pouze v p\u0159\u00edpad\u011b, kdy je jeho ni\u017e\u0161\u00ed p\u0159\u00edjem zp\u016fsoben p\u0159ek\u00e1\u017ekami na stran\u011b zam\u011bstnavatele.<\/p>\n\n\n\n

Povinnost platit zdravotn\u00ed poji\u0161t\u011bn\u00ed z minim\u00e1ln\u00edho vym\u011b\u0159ovac\u00edho z\u00e1kladu v\u0161ak neplat\u00ed pro v\u0161echny. N\u011bkte\u0159\u00ed tuto povinnost nemaj\u00ed. Jedn\u00e1 se o osoby, za kter\u00e9 je pl\u00e1tcem pojistn\u00e9ho i st\u00e1t, nebo jsou z\u00e1rove\u0148 OSV\u010c.<\/p>\n\n\n\n

P\u0159\u00edklady<\/h3>\n\n\n\n
1. Zam\u011bstnanec po\u017e\u00e1dal o neplacen\u00e9 volno 1. \u2013 16. 6. 2023 a zbytek m\u011bs\u00edce pracoval (tj. 10 dn\u016f).<\/strong><\/h5>\n\n\n\n

\u010cerven m\u00e1 22 pracovn\u00edch dn\u016f, z nich\u017e 10 kalend\u00e1\u0159n\u00edch dn\u016f zam\u011bstnanec pracoval. M\u011bs\u00ed\u010dn\u00ed mzda \u010din\u00ed 25 000 K\u010d<\/p>\n\n\n\n

V\u00fdpo\u010det<\/em>:
25 000 \/ 22 * 10 = 11 364
– z t\u00e9to \u010d\u00e1stky odvede:
zam\u011bstnavatel 9 % tj. 1 023 K\u010d
zam\u011bstnanec 4,5 % tj. 512 K\u010d
Rozd\u00edl mezi minim\u00e1ln\u00edm vym\u011b\u0159ovac\u00edm z\u00e1kladem a dosa\u017eenou mzdou je 17 300 \u2013 11 364 = 5 936<\/p>\n\n\n\n

5 936 * 13,5 % = 802 K\u010d
doplatek zam\u011bstnance na zdravotn\u00ed poji\u0161t\u011bn\u00ed<\/p>\n\n\n\n

Zam\u011bstnanec odvede ZP v celkov\u00e9 v\u00fd\u0161i 1 314 K\u010d (512 z dosa\u017een\u00e9 mzdy + 802 doplatek ZP).
Zam\u011bstnavatel odvede ZP ve v\u00fd\u0161i 1 023 K\u010d.<\/p>\n\n\n\n

2. Zam\u011bstnanec po\u017e\u00e1dal o neplacen\u00e9 volno na cel\u00fd \u010derven, tj. neodpracoval ani jeden den.<\/strong><\/h5>\n\n\n\n

Zam\u011bstnanec nem\u00e1 z\u00fa\u010dtovanou \u017e\u00e1dnou mzdu, proto odvede zdravotn\u00ed poji\u0161t\u011bn\u00ed ve v\u00fd\u0161i 13,5 % z minim\u00e1ln\u00edho vym\u011b\u0159ovac\u00edho z\u00e1kladu.
17 300 * 13,5 % = 2 336 K\u010d
Zam\u011bstnavatel tuto \u010d\u00e1stku ode\u0161le na zdravotn\u00ed poji\u0161\u0165ovnu a zam\u011bstnanec je povinen ji zam\u011bstnavateli uhradit.<\/p>\n\n\n\n

3. Zam\u011bstnanec po\u017e\u00e1dal o neplacen\u00e9 volno 19. – 21. 6. 2023 (tj. 3 dny) a zbytek m\u011bs\u00edce pracoval.<\/strong><\/h5>\n\n\n\n

\u010cerven m\u00e1 22 pracovn\u00edch dn\u016f, z nich\u017e 19 kalend\u00e1\u0159n\u00edch dn\u016f zam\u011bstnanec pracoval. M\u011bs\u00ed\u010dn\u00ed mzda \u010din\u00ed 25 000 K\u010d<\/p>\n\n\n\n

V\u00fdpo\u010det<\/em>:
25 000 \/ 22 * 19 = 21 591
– z t\u00e9to \u010d\u00e1stky odvede:
zam\u011bstnavatel 9 %, tj. 1 943 K\u010d
zam\u011bstnanec 4,5 %, tj. 972 K\u010d
Dosa\u017een\u00e1 mzda je vy\u0161\u0161\u00ed ne\u017e minim\u00e1ln\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad, proto nebude \u017e\u00e1dn\u00fd doplatek zdravotn\u00edho poji\u0161t\u011bn\u00ed.<\/p>\n\n\n\n

N\u00e1vod, jak v\u00fd\u0161e uveden\u00e9 nastavit v Nuggetu, najdete zde<\/a><\/strong>.<\/p>\n","protected":false},"excerpt":{"rendered":"

Ka\u017ed\u00fd zam\u011bstnanec je povinen odv\u00e1d\u011bt zdravotn\u00ed poji\u0161t\u011bn\u00ed z\u00a0minim\u00e1ln\u00edho vym\u011b\u0159ovac\u00edho z\u00e1kladu. V\u00a0p\u0159\u00edpad\u011b, \u017ee je jeho p\u0159\u00edjem ni\u017e\u0161\u00ed p\u0159\u00edjem ne\u017e 17 300 K\u010d (pro rok 2023), rozd\u00edl mezi minim\u00e1ln\u00edm vym\u011b\u0159ovac\u00edm z\u00e1kladem a sv\u00fdm p\u0159\u00edjmem dopl\u00e1c\u00ed prost\u0159ednictv\u00edm zam\u011bstnavatele, a to ve v\u00fd\u0161i 13,5 %.<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[365],"tags":[],"class_list":["post-5830","post","type-post","status-publish","format-standard","hentry","category-clanky"],"_links":{"self":[{"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/posts\/5830","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/comments?post=5830"}],"version-history":[{"count":2,"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/posts\/5830\/revisions"}],"predecessor-version":[{"id":5834,"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/posts\/5830\/revisions\/5834"}],"wp:attachment":[{"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/media?parent=5830"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/categories?post=5830"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/tags?post=5830"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}