Paying tax is not the only obligation that anyone who has issued any pension. Far more pensions are paid to the compulsory insurance company.
These are the pensions that you pay with your health insurance and social security so that you can be treated at the hospital, have the right to sickness and retirement benefits.
General health insurance
Make a distinction of the following types of insurances:
These are all those who have income from the employment relationship, which is based on sickness insurance, and have income that is considered income from vertical activities and functional benefits in terms of income tax. The insurance employer pays for such people. He will receive an insurance premium from his income (4.5 percent of gross wages) and a salary for employees a little extra (9 percent of gross wages).
This includes all those who do business on the basis of a trade license or on the basis of other accounts, such as doctors, lawyers, tax advisors and those who have income according to copyright and freelance. You pay your insurance yourself.
Buto straight from the sweaty balance (this is 13.5 percent of half the difference between income and expenses), or from the so-called minimum balance. This is the case if they have issued a small one and the sweaty depository is less than the minimum. In 2008, the entrepreneur will pay an advance of at least 1,456 crowns. When a company and a company are currently employed, or a company and at the same time is a so-called permanent insurer (insurance for its salary), the provision for a minimum exchange basis does not apply to it.
People for whom the insurance company pays, for example children, pensioners, students up to the age of 26, mothers on parental leave, unemployed, persons with a ZTP and ZTP-P card. If they earn something as a self-employed person, the health insurance salary is based only on what they actually earned, so the minimum exchange fee does not apply to them.
Persons without taxable income
There are all those who are neither employees, nor self-employed, nor staunch members. For example, it could be an annuity, which is only one year from the deposit in the bank (then the so-called capital income), or someone who leases a property (then the income from the lease of property).
They do not have to pay insurance premiums from their income, but they have to pay insurance premiums from the minimum deposit, which applies to them (this is the minimum wage). Given that at present the minimum wage is 8,000 crowns, so he has to pay 13.5 percent of the minimum wage, which is 1,080 crowns per month. You do not have to underestimate the view of your capital income, rental income and other income.
It distinguishes only two categories for social insurance:
- Employee – for this, his employer pays the gross salary
- A self-employed person who pays the insurance himself, depending on whether he is considered to be an OSV principal or a minor.
Everyone, for whom the main activity is a business, must pay the compulsory pension at least from the minimum income. For the year 2007, the minimum monthly deposit was CZK 1,491; after submitting the report, the entrepreneur will pay CZK 1,596 monthly).
OSV next door
Whoever declares that his business activity is secondary, that is, to go to another employee, for example, the pension insurance must be paid only if his income from business after the return paid for 12 months of activity 48,334 crowns. If he has not received such income, the pension does not have to be paid. If so, then the insurance premium must be paid at least from the minimum deposit, in 2007 the insurance premium was 597 crowns, after the overview, 639 crowns will be paid.
If someone else’s income does not come from employment or self-employment, the insurance from these income does not apply. For example, a renter or landlord does not have to pay a pension, even if you have a repayable income. However, he must keep in mind that the years for which he has not paid insurance do not count on him as a worker for the calculation of his pension.
|DAOV FORMULE ON-LINE|
Download daov formulas HERE