{"id":12459,"date":"2021-08-19T06:00:27","date_gmt":"2021-08-19T04:00:27","guid":{"rendered":"https:\/\/testwp.money.sk\/novinky-a-tipy\/nezaradene\/ako-sa-vypocitava-zdravotne-poistenie-szco-a-kedy-mate-platit\/"},"modified":"2023-06-26T11:03:45","modified_gmt":"2023-06-26T09:03:45","slug":"ako-sa-vypocitava-zdravotne-poistenie-szco-a-kedy-mate-platit","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/mzdy-a-personalistika\/ako-sa-vypocitava-zdravotne-poistenie-szco-a-kedy-mate-platit\/","title":{"rendered":"Ako sa vypo\u010d\u00edtava zdravotn\u00e9 poistenie SZ\u010cO a kedy m\u00e1te plati\u0165"},"content":{"rendered":"<h2>Ktor\u00ed podnikatelia maj\u00fa povinnos\u0165 plati\u0165 preddavky na zdravotn\u00e9 poistenie?<\/h2>\n<p>V\u00a0zdravotnom poisten\u00ed hovor\u00edme o\u00a0platen\u00ed preddavkov na zdravotn\u00e9 poistenie, nako\u013eko po skon\u010den\u00ed kalend\u00e1rneho roka a\u00a0po uplynut\u00ed lehoty na podanie da\u0148ov\u00fdch priznan\u00ed vykonaj\u00fa zdravotn\u00e9 pois\u0165ovne z\u00fa\u010dtovanie zdravotn\u00e9ho poistenia, ktor\u00e9ho v\u00fdsledkom m\u00f4\u017ee by\u0165 preplatok, pr\u00edpadne nedoplatok.<\/p>\n<p>Povinnos\u0165 plati\u0165 preddavky na zdravotn\u00e9 poistenie vznik\u00e1 ka\u017edej SZ\u010cO hne\u010f v\u00a0prv\u00fd de\u0148\u00a0 vykon\u00e1vania \u010dinnosti, napr. \u017eivnostn\u00edkom hne\u010f po ohl\u00e1sen\u00ed \u017eivnosti. Av\u0161ak, ak je \u017eivnostn\u00edk z\u00e1rove\u0148 zamestnancom alebo poistencom \u0161t\u00e1tu (\u0161tudent, matka na materskej dovolenke a\u00a0pod.), nevz\u0165ahuje sa na neho minim\u00e1lny vymeriavac\u00ed z\u00e1klad a\u00a0m\u00f4\u017ee si tento z\u00e1klad ur\u010di\u0165 v\u00a0\u013eubovo\u013enej v\u00fd\u0161ke, \u010di\u017ee preddavky m\u00f4\u017eu by\u0165 aj 0\u20ac. O\u00a0takom pr\u00edpade hovor\u00edme, \u017ee je poistenec v\u00a0s\u00fabehu.<\/p>\n<p>V\u00a0pr\u00edpade, \u017ee SZ\u010cO nie je v\u00a0s\u00fabehu, m\u00e1 povinnos\u0165 plati\u0165 preddavky na zdravotn\u00e9 poistenie z\u00a0minim\u00e1lneho vymeriavacieho z\u00e1kladu. Minim\u00e1lny vymeriavac\u00ed z\u00e1klad je vypo\u010d\u00edtan\u00fd ako 50% z\u00a0priemernej mesa\u010dnej mzdy zamestnanca v\u00a0n\u00e1rodnom hospod\u00e1rstve SR zistenej \u0160tatistick\u00fdm \u00faradom SR za kalend\u00e1rny rok, ktor\u00fd dva roky predch\u00e1dza rozhoduj\u00facemu obdobiu.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/05\/national-cancer-institute-NFvdKIhxYlU-unsplash.jpg\" alt=\"\" width=\"668\" height=\"445\" class=\"aligncenter size-single-post-thumb wp-image-94020\" \/><\/p>\n<h2>V\u00fd\u0161ka preddavkov na zdravotn\u00e9 poistenie<\/h2>\n<p>V\u00fd\u0161ka preddavkov na zdravotn\u00e9 poistenie pre SZ\u010cO sa vypo\u010d\u00edta z\u00a0jeho vymeriavacieho z\u00e1kladu. Vymeriavac\u00ed\u00a0 z\u00e1klad \u00a0SZ\u010cO je vo\u00a0v\u00fd\u0161ke podielu z\u00e1kladu dane z\u00a0pr\u00edjmov fyzick\u00fdch os\u00f4b dosiahnut\u00fd v\u00a0rozhoduj\u00facom obdob\u00ed, ktor\u00fd nie je zn\u00ed\u017een\u00fd o zaplaten\u00e9 poistn\u00e9 na\u00a0povinn\u00e9 verejn\u00e9 zdravotn\u00e9 poistenie, poistn\u00e9 na\u00a0povinn\u00e9 nemocensk\u00e9 poistenie, poistn\u00e9 na\u00a0povinn\u00e9 d\u00f4chodkov\u00e9 poistenie a\u00a0povinn\u00e9 pr\u00edspevky na\u00a0starobn\u00e9 d\u00f4chodkov\u00e9 sporenie, ktor\u00e9 sa platia spolu s\u00a0poistn\u00fdm na\u00a0povinn\u00e9 d\u00f4chodkov\u00e9 poistenie, poistn\u00e9 do\u00a0rezervn\u00e9ho fondu solidarity povinne d\u00f4chodkovo poistenej samostatne z\u00e1robkovo \u010dinnej osoby, a\u00a0koeficientu 1,486.<\/p>\n<p>Sadzba preddavkov na zdravotn\u00e9 poistenie pre SZ\u010cO je 14% z\u00a0jeho vymeriavacieho z\u00e1kladu. Ak je SZ\u010cO osobou so zdravotn\u00fdm postihnut\u00edm, sadzba je 7% z\u00a0jeho vymeriavacieho z\u00e1kladu. Minim\u00e1lny vymeriavac\u00ed z\u00e1klad pre rok 2021 je 546\u20ac.<\/p>\n<p>Maxim\u00e1lny vymeriavac\u00ed z\u00e1klad nie je zdravotnom poisten\u00e9 ur\u010den\u00fd, \u010di\u017ee SZ\u010cO plat\u00ed preddavky na zdravotn\u00e9 poistenie z\u00a0cel\u00e9ho svojho vymeriavacieho z\u00e1kladu.<\/p>\n<h3>Pr\u00edklad:<\/h3>\n<p>Podnikate\u013e \u00a0Peter Nov\u00e1k dosiahol za rok 2019 \u010diastkov\u00fd z\u00e1klad dane z\u00a0riadku 47 vo svojom da\u0148ovom priznan\u00ed vo v\u00fd\u0161ke 15000\u20ac. V\u00a0roku\u00a0 2019 podnikal iba 6 mesiacov a\u00a0zaplatil preddavky do zdravotnej pois\u0165ovne vo v\u00fd\u0161ke 333,90\u20ac (minim\u00e1lne preddavky 66,87\u20ac*5 mesiacov, ktor\u00e9 re\u00e1lne v\u00a0roku 2019 zaplatil). Ak\u00fd bude vymeriavac\u00ed z\u00e1klad pre rok 2021?<\/p>\n<p>V\u00fdpo\u010det:<\/p>\n<p>(15000+333,90)\/1,486 = 10\u00a0318,91\u20ac\/ 6 mesiacov = 1\u00a0719,81\u20ac, \u010do je mesa\u010dn\u00fd vymeriavac\u00ed z\u00e1klad.<\/p>\n<p>Mesa\u010dn\u00e9 preddavky do zdravotnej pois\u0165ovne bud\u00fa vo v\u00fd\u0161ke 1\u00a0719,81* 0,14 = 240,77\u20ac od 1.1.2021.<\/p>\n<link rel=\"stylesheet\" href=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-content\/themes\/money-blog\/shortcodes\/smartmailing-email-registration\/form.min.css\" \/>\r\n<script type=\"text\/javascript\">\r\n    var smFormInterval = null;\r\n\r\n    jQuery(document).ready(function() {\r\n        jQuery(\".shortcode-smartmailing-form .fheader p a.info\").click(function(e) {  \r\n            e.preventDefault();\r\n\r\n            \/*if (jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").is(\":visible\"))\r\n            {\r\n                jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").hide();\r\n            }\r\n            else\r\n            {\r\n                jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").show();\r\n            }*\/\r\n\r\n            return false;\r\n        });\r\n\r\n        jQuery(\"#shortcodeSmartmailingForm\").submit(function(e) {\r\n            e.preventDefault();\r\n            return false;\r\n        });\r\n\r\n        jQuery(\"#shortcodeSmartmailingForm button[type='submit']\").click(function(e) {\r\n            e.preventDefault();\r\n            \r\n            var email = jQuery(\"#shortcodeSmartmailingForm_email\").val();\r\n\r\n            if (email.length == 0)\r\n            {\r\n                alert(\"Pros\u00edm zadajte v\u00e1\u0161 e-mail.\");\r\n                return false;\r\n            }\r\n            if (!shortcodeSmartmailingForm_validateEmail(email))\r\n            {\r\n                alert(\"Zadan\u00fd e-mail m\u00e1 neplatn\u00fd form\u00e1t.\");\r\n                return false;\r\n            }\r\n\r\n            jQuery.ajax({\r\n                url: \"\/novinky-a-tipy\/wp-content\/themes\/money-blog\/shortcodes\/smartmailing-email-registration\/service.php\",\r\n                type: \"POST\",\r\n                dataType: \"text\",\r\n                cache: false,\r\n                data: {\r\n                    \"email\": email,\r\n                    \"stdc\": jQuery(\"#shortcodeSmartmailingForm_stdc\").val(),\r\n                    \"current_url\": jQuery(\"#shortcodeSmartmailingForm_url\").val(),\r\n                    \"current_referrer\": jQuery(\"#shortcodeSmartmailingForm_referrer\").val()\r\n                }\r\n            }).done(function (response, textStatus, jqXHR)\r\n            {\r\n                jQuery(\".shortcodeSmartmailingForm_email\").hide();\r\n                jQuery(\"#shortcodeSmartmailingForm_submit\").hide();\r\n                jQuery(\"#shortcodeSmartmailingForm .smart-disclaimer\").hide();\r\n                jQuery(\"#shortcodeSmartmailingForm .success\").show();\r\n\t\t\t\tdataLayer.push({'event': 'newsletterSubscription', 'newsletterPosition': 'intext'});\r\n            }).fail(function( jqXHR, textStatus, errorThrown ) {\r\n                jQuery(\".shortcodeSmartmailingForm_email\").hide();\r\n                jQuery(\"#shortcodeSmartmailingForm_submit\").hide();\r\n                jQuery(\"#shortcodeSmartmailingForm .smart-disclaimer\").hide();\r\n                jQuery(\"#shortcodeSmartmailingForm .success\").show();\r\n            });\r\n\r\n            return false;\r\n        });\r\n    });\r\n\r\n    function shortcodeSmartmailingForm_validateEmail(email)\r\n    {\r\n        var re = \/^(([^<>()[\\]\\\\.,;:\\s@\\\"]+(\\.[^<>()[\\]\\\\.,;:\\s@\\\"]+)*)|(\\\".+\\\"))@((\\[[0-9]{1,3}\\.[0-9]{1,3}\\.[0-9]{1,3}\\.[0-9]{1,3}\\])|(([a-zA-Z\\-0-9]+\\.)+[a-zA-Z]{2,}))$\/;\r\n        return re.test(email);\r\n    }\r\n<\/script>\r\n<form method=\"post\" id=\"shortcodeSmartmailingForm\" class=\"shortcode-smartmailing-form\" action=\"\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12459\">\r\n\r\n    <div>\r\n        <div class=\"fheader\">\r\n            <h3>\r\n                Zaistite si v\u017edy aktu\u00e1lne novinky zo sveta miezd a personalistiky            <\/h3>\r\n            <div class=\"se-text\">\r\n                <p>\r\n                    Zadajte v\u00e1\u0161 e-mail a na\u0161e tipy z oblasti miezd a personalistiky v\u00e1m bud\u00fa chodi\u0165 priamo do e-mailu.                    <a class=\"info\" title=\"E-maily v\u00e1m bud\u00fa zasielan\u00e9 maxim\u00e1lne dvakr\u00e1t do mesiaca. Z odberu sa m\u00f4\u017eete kedyko\u013evek odhl\u00e1si\u0165.\">info<\/a>\r\n                <\/p>\r\n            <\/div>\r\n        <\/div>\r\n\r\n        <div class=\"ffooter\">\r\n            <div class=\"se-body\">\r\n                <input type=\"text\" id=\"shortcodeSmartmailingForm_email\" placeholder=\"Zadajte v\u00e1\u0161 e-mail\" \/>\r\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_stdc\" value=\"S2\">\r\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12459\">\r\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_referrer\" value=\"\">\r\n\r\n                <div class=\"se-submit\">\r\n                    <button type=\"submit\" id=\"shortcodeSmartmailingForm_submit\" value=\"Chcem by\u0165 v obraze\">Chcem by\u0165 v obraze<\/button>\r\n                                          <p class=\"mlctr success\" style=\"display: none;\">\u010eakujeme, <strong>skontrolujte Va\u0161u e-mailov\u00fa schr\u00e1nku<\/strong> pre potvrdenie odberu.<\/p>\r\n                                    <\/div>\r\n            <\/div>\r\n                          <p class=\"smart-disclaimer\">Odoslan\u00edm s\u00fahlas\u00edte s na\u0161imi\r\n                 <a href=\"\/ochrana-osobnych-udajov\/\" target=\"_blank\">z\u00e1sadami pre spracovanie osobn\u00fdch \u00fadajov<\/a>.\r\n              <\/p>\r\n                    <\/div>\r\n    <\/div>\r\n<\/form>\n<h2>Kedy s\u00fa preddavky na zdravotn\u00e9 poistenie splatn\u00e9<\/h2>\n<p>Preddavky na zdravotn\u00e9 poistenie s\u00fa splatn\u00e9 v\u017edy najnesk\u00f4r do 8. d\u0148a nasleduj\u00faceho mesiaca za predch\u00e1dzaj\u00faci mesiac. Preddavky sa platia na \u00fa\u010det pr\u00edslu\u0161nej zdravotnej pois\u0165ovne ka\u017ed\u00fd mesiac, ale na z\u00e1klade dohody so zdravotnou pois\u0165ov\u0148ou m\u00f4\u017ee SZ\u010cO plati\u0165 preddavky vopred.<\/p>\n<p>Pokia\u013e \u017eivnostn\u00edk preru\u0161\u00ed svoju podnikate\u013esk\u00fa \u010dinnos\u0165, \u010di\u017ee pozastav\u00ed \u017eivnos\u0165, nemus\u00ed ako \u017eivnostn\u00edk plati\u0165 preddavky na zdravotn\u00e9 poistenie. Od 1.8.2021 je mo\u017en\u00e9 preru\u0161i\u0165 \u017eivnos\u0165 na ak\u00fako\u013evek dlh\u00fa, \u010di kr\u00e1tku dobu, tzn. m\u00f4\u017ee pozastavi\u0165 \u017eivnos\u0165 na nieko\u013eko dn\u00ed alebo na nieko\u013eko rokov. Av\u0161ak, po\u010das pozastavenia \u017eivnosti mus\u00ed niekto plati\u0165 zdravotn\u00e9 poistenie, napr. \u0161t\u00e1t, ak je \u017eivnostn\u00edk registrovan\u00fd v\u00a0evidencii uch\u00e1dza\u010dov o\u00a0zamestnanie alebo zamestn\u00e1vate\u013e, ak sa zamestn\u00e1. Ak nie je v\u00a0\u017eiadnej z\u00a0t\u00fdchto situ\u00e1ci\u00ed, mus\u00ed si zdravotn\u00e9 poistenie plati\u0165 s\u00e1m ako samoplatite\u013e.<\/p>\n<p>&nbsp;<\/p>\n<p>Autorom \u010dl\u00e1nku je Katar\u00edna Serinov\u00e1<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ktor\u00ed podnikatelia maj\u00fa povinnos\u0165 plati\u0165 preddavky na zdravotn\u00e9 poistenie? V\u00a0zdravotnom poisten\u00ed hovor\u00edme o\u00a0platen\u00ed preddavkov na zdravotn\u00e9 poistenie, nako\u013eko po skon\u010den\u00ed kalend\u00e1rneho roka a\u00a0po uplynut\u00ed lehoty &#8230;<\/p>\n","protected":false},"author":2,"featured_media":12460,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[17,22],"tags":[653,399,391],"class_list":["post-12459","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-mzdy-a-personalistika","category-socialne-a-zdravotne-poistenie","tag-platby","tag-szco","tag-zdravotne-poistenie"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12459","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=12459"}],"version-history":[{"count":1,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12459\/revisions"}],"predecessor-version":[{"id":12461,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12459\/revisions\/12461"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/12460"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=12459"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=12459"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=12459"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}