If you have been in business for at least a year, you are obliged to provide an overview of the first security, even if your income was zero.
An overview of income and expenses is given to those who earn money as a so-called self-employed person (among the self-employed persons, not only the entrepreneur on the trade license, but also lawyers, doctors and others, doing business according to special regulations). And this year, for the first time in 2009, it must be submitted by people who perform artistic or other creative activities. You get honor for the links and appear on TV.
The first side of the pehled
1. Identification of the person: Ve dle obanskho prkazu, variabiln symbol je slo, kter vm pidlila privara socilnho zabezpeen.
2. activity data:
Dec 9: When, in addition to business income, you also have a pension from employment or you are a pensioner, in parental leave, you are a so-called “side entrepreneur” and you can report it here.
dky 10 a 15: They are described as sufficient, just tick yes or no.
3. Ancillary activities:
dky 16 a 20: If you have indicated that your self-employment was ancillary, fill in here in which months and check the reason for the ancillary activity. In some cases, you must provide proof of additional activity. You download it together with the formula. Confirmed pikldaj example students.
4. gives about the composition of:
Dec 21: Switch on the difference between income and expenditure from a separate activity. Until then, the paid insurance premium will not be paid.
Model: Jana pot rozdl 144 000 – 86 400 = 57 600 korun
dky 22 a 23: Indicate the month when you performed the main activity and when the secondary activity. Also remember the month when you performed this activity for you only a month, or the whole month when you were entitled to sick and maternity leave.
Dec 24: Divide the value from section 21 by the slice from section 23 to obtain an average amount of data. If the whole number is not published, it is possible to round it to the whole crown or enter it with two decimal places.
Model: Jana worked on the trade license for a whole year, with a deposit of 57,600 issued 12, it will cost 4,800 crowns.
Dec 25 a 27: Only fill in those who in the course of 2009 also performed independent self-employed activities, mainly and secondary. You an entrepreneur who has been employed for a hundred years.
Dec 26: Sweat the recovery deposit – 50 percent of the tax deposit. Divide the stok from dku 21 by two and round it up to the crowns.
If you performed only secondary activities in 2009 and at this time you paid less than 56,532 crowns, fill in zero by days 26 and 29. 56 532 crowns salary for the whole year, in case you have been doing business for a short time, it is reduced by 4 711 crowns for each MSc.
Model: Jana has a tax deposit, not the amount of 56,532 crowns, she writes in box 26 in the box for secondary activity 28,800 crowns.
Dec 28: If you have a business as your main activity, state the amount from 26. On the contrary, the maximum is 1,130,640 crowns.
Entrepreneurs “next door” have a minimum deposit of 28,272 crowns. The upper limit of the boundary of the deposit is also 1,130,640 crowns.
Dec 29: If a low replacement base is sweaty and you want to have an exit in the future, you can increase the base on this table. Sniovat mon nen.
Dec 30: If you have been in addition to business and employment, you will indicate here the exchange of employment. You will find him confirmed from work.
Dec 31: Sette dky 29 a 30.
Dec 32: When the sum of exchange deposits is higher than 1,130,640 crowns, the exchange deposit is deducted from this position from the job (Dec 30). Otherwise, get drunk Dec. 29.
dky 33 a 35: Sweep up 29.2 percent of the deposit. Multiply the value from batch 32 by a slice of 0.292. stka is rounded up. You deduct the deposit paid (the premium and penle surcharge are not included). With a minus sign, there will be an overpayment, and a positive amount will be paid, which you must pay within eight days of the overview.
Model: Jana mla zlohy 688 korun msn, mus doplatit 154 korun.
Kind side of the view
5. Use of surcharge:
If you pay a surcharge, you choose how you want to pay it. I should drink in m ml within 30 days. You can also dissolve it in the plots for another period.
Model: Jan arrived in arrears, this st is not sailing.
6. In advance for the following year:
Dec 36: Determine the amount of the exchange base by multiplying the value from section 21 by a factor of 0.5 and divide by the plug from section 22 and round the whole crown up.
For the main activity, the minimum replacement deposit is 5,928 crowns, for the next 2,371 crowns. The maximum amount is 94,836 crowns.
Dec 37: Multiply the value from section 36 by a slice of 0.292 and round the result up to crowns. In 2010, the lowest deposit for pensions is 1,731, the highest 27,693 crowns. For ancillary activities, pay a minimum of 693 crowns msn. OSV next door, her income after the return gave 56,532 crowns, p to dku 36 and 37 zero.
Model: Jana tsn passed the minimum for secondary activity. Advances will be paid. Up to 36 pe 2,400 crowns, the deposit will be 701 crowns.
7. Cooperation: fill in those who had a cooperating person.
8. Pihlka: for those who did not receive a decision from income (income minus expenses) 56,532 crowns and do not have to pay pension insurance, they can voluntarily apply for it. If they don’t, they tick the “no” box.
9. Corrective overview: fill in only those who give a corrective overview.
10. Signatures and stamp: If you have some evidence of the area, for example, students have confirmed their studies, fill in the number of their number.
Finally, date the date and sign.