Czech Republic: Od 1. ledna 2015 dojde ke zp\u0159\u00edsn\u011bn\u00ed podm\u00ednek pro ode\u010det soukrom\u00e9ho \u017eivotn\u00edho poji\u0161t\u011bn\u00ed ze z\u00e1kladu dan\u011b<\/p>\n
Zam\u011bstnavatel\u00e9 doposud \u010dasto platili zam\u011bstnanc\u016fm m\u00edsto vy\u0161\u0161\u00ed mzdy p\u0159\u00edsp\u011bvky na \u017eivotn\u00ed poji\u0161t\u011bn\u00ed a zam\u011bstnanci je n\u00e1sledn\u011b \u010derpali formou mimo\u0159\u00e1dn\u00e9ho v\u00fdb\u011bru. T\u00edm doch\u00e1zelo k obch\u00e1zen\u00ed da\u0148ov\u00e9 povinnosti a odvod\u016f pojistn\u00e9ho. Od 1. ledna 2015 dojde novelou z\u00e1kona o dan\u00edch z p\u0159\u00edjm\u016f ke zp\u0159\u00edsn\u011bn\u00ed podm\u00ednek pro ode\u010det soukrom\u00e9ho \u017eivotn\u00edho poji\u0161t\u011bn\u00ed ze z\u00e1kladu dan\u011b. Novela m\u00e1 zamezit zneu\u017e\u00edv\u00e1n\u00ed produktu soukrom\u00e9ho \u017eivotn\u00edho poji\u0161t\u011bn\u00ed. <\/p>\n
Tato novinka se t\u00fdk\u00e1 v\u0161ech smluv soukrom\u00e9ho \u017eivotn\u00edho poji\u0161t\u011bn\u00ed, kter\u00e9 spl\u0148uj\u00ed podm\u00ednky pro da\u0148ov\u00fd odpo\u010det. Dotkne se tedy i poplatn\u00edk\u016f, kter\u00fdm zam\u011bstnavatel na \u017eivotn\u00ed poji\u0161t\u011bn\u00ed v\u016fbec nep\u0159isp\u00edv\u00e1. <\/p>\n
Aby si nov\u011b mohl poplatn\u00edk ode\u010d\u00edst z dan\u00ed zaplacen\u00e9 pojistn\u00e9 v celkov\u00e9m \u00fahrnu nejv\u00fd\u0161e 12 000,- K\u010d, bude muset st\u00e1vaj\u00edc\u00ed smlouvu upravit tak, aby vyhovovala nov\u00fdm podm\u00ednk\u00e1m podle z\u00e1kona o dan\u00edch z p\u0159\u00edjm\u016f ve zn\u011bn\u00ed \u00fa\u010dinn\u00e9m od 1. ledna 2015. V takov\u00e9m p\u0159\u00edpad\u011b bude pojistn\u00e1 smlouva nad\u00e1le spl\u0148ovat podm\u00ednky da\u0148ov\u00e9ho zv\u00fdhodn\u011bn\u00ed a zam\u011bstnavatel na ni bude moci i nad\u00e1le p\u0159isp\u00edvat za stejn\u00fdch podm\u00ednek jako dosud. <\/p>\n
Pokud bude ponech\u00e1na pojistn\u00e1 smlouva ve st\u00e1vaj\u00edc\u00edm re\u017eimu beze zm\u011bny (tj. s mo\u017enost\u00ed mimo\u0159\u00e1dn\u00fdch v\u00fdb\u011br\u016f), nebude mo\u017en\u00e9 vyu\u017e\u00edt da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed. Na takovou pojistnou smlouvu ji\u017e nad\u00e1le zam\u011bstnavatel nebude moci p\u0159isp\u00edvat formou osvobozen\u00e9ho p\u0159\u00edsp\u011bvku na poji\u0161t\u011bn\u00ed v r\u00e1mci firemn\u00edch benefit\u016f. <\/p>\n
Zam\u011bstnanci, kte\u0159\u00ed budou cht\u00edt da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed uplat\u0148ovat, budou zam\u011bstnavateli dokl\u00e1dat, \u017ee jejich poji\u0161t\u011bn\u00ed spl\u0148uje podm\u00ednky da\u0148ov\u00e9ho zv\u00fdhodn\u011bn\u00ed. Pokud zam\u011bstnanec tyto skute\u010dnosti neprok\u00e1\u017ee, zam\u011bstnavatel nem\u016f\u017ee uplatnit p\u0159\u00edpadn\u00fd p\u0159\u00edsp\u011bvek na poji\u0161t\u011bn\u00ed zam\u011bstnance jako osvobozen\u00fd p\u0159\u00edjem. <\/p>\n
Pokud dojde k poru\u0161en\u00ed podm\u00ednek da\u0148ov\u00e9 uznatelnosti po 1. lednu 2015, bude poplatn\u00edk povinen: – prov\u00e9st dodan\u011bn\u00ed v\u0161ech \u010d\u00e1stek, kter\u00e9 si uplatnil v rozporu se z\u00e1konem jako da\u0148ov\u00fd odpo\u010det, – dodanit p\u0159\u00edsp\u011bvky zam\u011bstnavatele (pokud byly na pojistnou smlouvu poskytov\u00e1ny) poskytovan\u00e9 od 1. ledna 2015. U p\u0159\u00edsp\u011bvk\u016f zam\u011bstnavatele poskytnut\u00fdch do 31. prosince 2014 nem\u00e1 zam\u011bstnanec \u017e\u00e1dn\u00e9 povinnosti a tyto nevstupuj\u00ed do odpo\u010dtu dan\u011b z p\u0159\u00edjm\u016f z kapit\u00e1lov\u00e9ho majetku. – ozn\u00e1mit zam\u011bstnavateli poru\u0161en\u00ed podm\u00ednek. <\/p>\n
Zam\u011bstnavatel pak bude muset p\u0159\u00edsp\u011bvek zda\u0148ovat stejn\u011b jako mzdu, v\u010detn\u011b odvodu pojistn\u00e9ho na v\u0161eobecn\u00e9 zdravotn\u00ed poji\u0161t\u011bn\u00ed a na soci\u00e1ln\u00ed zabezpe\u010den\u00ed. <\/p>\n
Zdroj: z\u00e1kon \u010d. 586\/1992 Sb., o dan\u00edch z p\u0159\u00edjm\u016f (ve zn\u011bn\u00ed novely \u010d. 267\/2014 Sb.)<\/p>\n","protected":false},"excerpt":{"rendered":"
Czech Republic: Od 1. ledna 2015 dojde ke zp\u0159\u00edsn\u011bn\u00ed podm\u00ednek pro ode\u010det soukrom\u00e9ho \u017eivotn\u00edho poji\u0161t\u011bn\u00ed ze z\u00e1kladu dan\u011b Zam\u011bstnavatel\u00e9 doposud \u010dasto platili zam\u011bstnanc\u016fm m\u00edsto vy\u0161\u0161\u00ed mzdy p\u0159\u00edsp\u011bvky na \u017eivotn\u00ed poji\u0161t\u011bn\u00ed a zam\u011bstnanci je n\u00e1sledn\u011b \u010derpali formou mimo\u0159\u00e1dn\u00e9ho v\u00fdb\u011bru. T\u00edm doch\u00e1zelo k obch\u00e1zen\u00ed da\u0148ov\u00e9 povinnosti a odvod\u016f pojistn\u00e9ho. Od 1. ledna 2015 dojde novelou z\u00e1kona o […]<\/p>\n","protected":false},"author":1,"featured_media":5465,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[78],"tags":[79],"class_list":["post-6826","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bnt","tag-czech"],"acf":[],"_links":{"self":[{"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/posts\/6826","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/comments?post=6826"}],"version-history":[{"count":0,"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/posts\/6826\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/media\/5465"}],"wp:attachment":[{"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/media?parent=6826"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/categories?post=6826"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/tags?post=6826"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}