[{"@context":"https:\/\/schema.org\/","@type":"Article","@id":"https:\/\/www.smtpl.cz\/osvc\/#Article","mainEntityOfPage":"https:\/\/www.smtpl.cz\/osvc\/","headline":"Osv\u010d","name":"Osv\u010d","description":"Neboli tak\u00e9 osoba samostatn\u011b v\u00fdd\u011ble\u010dn\u011b \u010dinn\u00e1. Je to fyzick\u00e1 osoba, kter\u00e1 sv\u00e9 p\u0159\u00edjmy z\u00edsk\u00e1v\u00e1 z\u00a0podnik\u00e1n\u00ed nebo z\u00a0jin\u00e9 samostatn\u011b v\u00fdd\u011ble\u010dn\u00e9 \u010dinnosti. OSV\u010c se hod\u00ed p\u0159edev\u0161\u00edm pro podnikatele, kte\u0159\u00ed nemaj\u00ed zas a\u017e takov\u00e9 zku\u0161enosti a v\u00a0bran\u017ei za\u010d\u00ednaj\u00ed. P\u0159i provozov\u00e1n\u00ed t\u00e9to \u010dinnosti je jej\u00ed ukon\u010den\u00ed \u010di zah\u00e1jen\u00ed pom\u011brn\u011b velice snadn\u00e9. Pot\u0159ebn\u00e9 pap\u00edrov\u00e1n\u00ed se d\u00e1 p\u0159irovnat asi k\u00a0ohla\u0161ov\u00e1n\u00ed \u017eivnosti. […]","datePublished":"2020-01-03","dateModified":"2020-01-03","author":{"@type":"Person","@id":"https:\/\/www.smtpl.cz\/author\/#Person","name":"","url":"https:\/\/www.smtpl.cz\/author\/","identifier":1,"image":{"@type":"ImageObject","@id":"https:\/\/secure.gravatar.com\/avatar\/c47baa405891a9bbddd7acd919a692d2b0c5a8f5f5ac49161535688cab5c72a8?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/c47baa405891a9bbddd7acd919a692d2b0c5a8f5f5ac49161535688cab5c72a8?s=96&d=mm&r=g","height":96,"width":96}},"publisher":{"@type":"Organization","name":"smtpl.cz","logo":{"@type":"ImageObject","@id":"\/logo.png","url":"\/logo.png","width":600,"height":60}},"image":{"@type":"ImageObject","@id":"https:\/\/www.smtpl.cz\/wp-content\/uploads\/img_a351384_w2485_t1566042129.jpg","url":"https:\/\/www.smtpl.cz\/wp-content\/uploads\/img_a351384_w2485_t1566042129.jpg","height":0,"width":0},"url":"https:\/\/www.smtpl.cz\/osvc\/","wordCount":404,"articleBody":"Neboli tak\u00e9 osoba samostatn\u011b v\u00fdd\u011ble\u010dn\u011b \u010dinn\u00e1. Je to fyzick\u00e1 osoba, kter\u00e1 sv\u00e9 p\u0159\u00edjmy z\u00edsk\u00e1v\u00e1 z\u00a0podnik\u00e1n\u00ed nebo z\u00a0jin\u00e9 samostatn\u011b v\u00fdd\u011ble\u010dn\u00e9 \u010dinnosti. OSV\u010c se hod\u00ed p\u0159edev\u0161\u00edm pro podnikatele, kte\u0159\u00ed nemaj\u00ed zas a\u017e takov\u00e9 zku\u0161enosti a v\u00a0bran\u017ei za\u010d\u00ednaj\u00ed. P\u0159i provozov\u00e1n\u00ed t\u00e9to \u010dinnosti je jej\u00ed ukon\u010den\u00ed \u010di zah\u00e1jen\u00ed pom\u011brn\u011b velice snadn\u00e9. Pot\u0159ebn\u00e9 pap\u00edrov\u00e1n\u00ed se d\u00e1 p\u0159irovnat asi k\u00a0ohla\u0161ov\u00e1n\u00ed \u017eivnosti. K\u00a0t\u00e9to \u010dinnosti se vy\u017eaduje z\u00e1kladn\u00ed \u00fa\u010detnictv\u00ed, a to znamen\u00e1 evidov\u00e1n\u00ed p\u0159\u00edjm\u016f a skute\u010dn\u00fdch v\u00fddaj\u016f. P\u0159i podnik\u00e1n\u00ed tohoto typu se V\u00e1m umo\u017en\u00ed pou\u017e\u00edt podnikatelsk\u00e9 pen\u00edze kdykoliv a neplat\u00ed na n\u011b \u017e\u00e1dn\u00e9 omezen\u00ed. To je zna\u010dn\u00e1 v\u00fdhoda.A tak\u00e9 to, \u017ee je lze pou\u017e\u00edt i pro soukrom\u00e9 \u00fa\u010dely. Pro osoby samostatn\u011b v\u00fdd\u011ble\u010dn\u011b \u010dinn\u00e9 je samoz\u0159ejmost\u00ed jak soci\u00e1ln\u00ed, tak i zdravotn\u00ed poji\u0161t\u011bn\u00ed. Sazba je st\u00e1le pevn\u011b dan\u00e1 a nem\u011bnn\u00e1. A to na 29,2 procenta z\u00a0vym\u011b\u0159ovac\u00edho z\u00e1kladu. To ve fin\u00e1le znamen\u00e1 14,6 procenta z\u00a0na\u0161eho zisku. Soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed plat\u00edme za p\u0159\u00edjmy z\u00a0podnik\u00e1n\u00ed a ostatn\u00ed na\u0161\u00ed v\u00fdd\u011ble\u010dn\u00e9 \u010dinnosti. A tak\u00e9 k\u00a0tomu mus\u00edme \u0159adit p\u0159\u00edjmy z\u00a0kon\u00e1n\u00ed na vlastn\u00ed jm\u00e9no a na vlastn\u00ed odpov\u011bdnost. Je jasn\u00e9, \u017ee i jako podnikatel mus\u00edte platit zdravotn\u00ed poji\u0161t\u011bn\u00ed. Tomu se samoz\u0159ejm\u011b nevyhnete a je d\u016fle\u017eit\u00e9 na to nezapom\u00ednat. Jinak by vznikaly dluhy a probl\u00e9my. Pojistn\u00e9 na zdravotn\u00ed poji\u0161t\u011bn\u00ed se po\u010d\u00edt\u00e1 13,5 procenta z\u00a0vym\u011b\u0159ovac\u00edho z\u00e1kladu, a to je tedy ve v\u00fdsledku 6,75 procenta z\u00a0celkov\u00e9ho zisku. Pro osobu samostatn\u011b v\u00fdd\u011ble\u010dn\u011b \u010dinnou je d\u016fle\u017eit\u00e9 m\u00edt z\u0159\u00edzeno I\u010cO. To je identifika\u010dn\u00ed \u010d\u00edslo, kter\u00fdm se ozna\u010duje podnikatel jako pr\u00e1vnick\u00e1 nebo fyzick\u00e1 osoba.Slou\u017e\u00ed k\u00a0dokonal\u00e9mu rozezn\u00e1v\u00e1n\u00ed podnikatel\u016f od sebe. Nikdy se nem\u016f\u017ee st\u00e1t, \u017ee byste narazili na dva stejn\u00e9 k\u00f3dy. Ka\u017ed\u00fd je absolutn\u011b jedine\u010dn\u00fd. \u00da\u010dinnost tohoto identifika\u010dn\u00edho \u010d\u00edsla se datuje od 1.1 1990. A v\u00a0sou\u010dasn\u00e9 dob\u011b ho nad\u00e1le ud\u011bluje \u010cesk\u00fd statistick\u00fd \u00fa\u0159ad. A to i jak nadac\u00edm, tak i obecn\u011b prosp\u011b\u0161n\u00fdm spole\u010dnostem.                                                                                                                                                                                                                                                                                                                                                                                                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