{"id":1193,"date":"2018-12-11T06:28:00","date_gmt":"2018-12-11T05:28:00","guid":{"rendered":"https:\/\/www.e-cons.eu\/?p=1193"},"modified":"2024-04-24T06:29:21","modified_gmt":"2024-04-24T04:29:21","slug":"zmeny-v-danich-a-odvodech-socialniho-a-zdravotniho-pojisteni-nejen-pro-zivnostniky-od-roku-2019","status":"publish","type":"post","link":"https:\/\/www.e-cons.eu\/sk\/post\/zmeny-v-danich-a-odvodech-socialniho-a-zdravotniho-pojisteni-nejen-pro-zivnostniky-od-roku-2019","title":{"rendered":"Zm\u011bny v dan\u00edch a odvodech soc. a zdr. poji\u0161t\u011bn\u00ed nejen pro \u017eivnostn\u00edky"},"content":{"rendered":"
\"\"<\/figure>\n\n\n\n

V legislativ\u011b OSV\u010c doch\u00e1z\u00ed od ledna 2019 k v\u00fdznamn\u00fdm zm\u011bn\u00e1m hlavn\u011b v oblasti soci\u00e1ln\u00edho zabezpe\u010den\u00ed. Zm\u011bny zasahuj\u00ed rovn\u011b\u017e v\u00fd\u0161i minim\u00e1ln\u00ed mzdy, z\u00e1loh na zdravotn\u00ed poji\u0161t\u011bn\u00ed a doch\u00e1z\u00ed tak\u00e9 ke sn\u00ed\u017een\u00ed solid\u00e1rn\u00ed dan\u011b. D\u00e1le p\u0159ich\u00e1zej\u00ed zm\u011bny ve form\u011b zv\u00fd\u0161en\u00ed d\u016fchod\u016f a zlep\u0161en\u00ed podm\u00ednek pr\u00e1ce na dohodu o pracovn\u00ed \u010dinnosti.<\/p>\n\n\n\n

\u200dSoci\u00e1ln\u00ed zabezpe\u010den\u00ed (d\u016fchodov\u00e9 poji\u0161t\u011bn\u00ed)<\/strong><\/p>\n\n\n\n

M\u011bs\u00ed\u010dn\u00ed z\u00e1lohy na pojistn\u00e9<\/p>\n\n\n\n

\"\"<\/figure>\n\n\n\n

\u200dZ\u00e1lohy za rok 2018 je OSV\u010c povinna platit do m\u011bs\u00edce, kdy pod\u00e1 (nebo m\u00e1 podat) p\u0159ehled o p\u0159\u00edjmech a v\u00fddaj\u00edch za rok 2018.<\/p>\n\n\n\n

Od m\u011bs\u00edce, kter\u00fd n\u00e1sleduje po m\u011bs\u00edci, kdy byl (nebo m\u011bl b\u00fdt) pod\u00e1n p\u0159ehled o p\u0159\u00edjmech a v\u00fddaj\u00edch za rok 2018, nab\u00fdv\u00e1 platnosti nov\u00e1 v\u00fd\u0161e z\u00e1loh pro rok 2019.<\/p>\n\n\n\n

Z\u00e1lohy pro rok 2019 plat\u00ed tak\u00e9 pro OSV\u010c, kter\u00e1 v roce 2019 zah\u00e1j\u00ed svoji podnikatelskou \u010dinnost, a povinn\u011b \u010di dobrovoln\u011b plat\u00ed z\u00e1lohy na pojistn\u00e9.<\/p>\n\n\n\n

Dal\u0161\u00ed zm\u011bny:<\/p>\n\n\n\n

    \n
  • Z\u00e1loha za kalend\u00e1\u0159n\u00ed m\u011bs\u00edc se nov\u011b plat\u00ed od prvn\u00edho do posledn\u00edho dne m\u011bs\u00edce, kter\u00e9ho se z\u00e1loha t\u00fdk\u00e1.<\/li>\n\n\n\n
  • Z\u00e1loha za prosinec 2018 se nemus\u00ed (dle p\u0159echodn\u00fdch ustanoven\u00ed) platit. Pokud bude zasl\u00e1na platba od 21. 12. do 31. 12. 2018, bude pova\u017eov\u00e1na za prosincovou z\u00e1lohu.<\/li>\n\n\n\n
  • Z\u00e1loha zaplacen\u00e1 v\u00a0lednu 2019 je pova\u017eov\u00e1na za z\u00e1lohu za tento m\u011bs\u00edc i p\u0159esto, \u017ee nebyla uhrazena z\u00e1loha za prosinec 2018. V\u00a0p\u0159\u00edpad\u011b, \u017ee budou zasl\u00e1ny dv\u011b platby v\u00a0lednu 2019, jsou ob\u011b dv\u011b pova\u017eov\u00e1ny za z\u00e1lohy na rok 2019.<\/li>\n\n\n\n
  • OSV\u010c si m\u016f\u017ee platit z\u00e1lohy na pojistn\u00e9 do budoucna a tuto skute\u010dnost nemus\u00ed oznamovat. Limit maxim\u00e1ln\u00ed v\u00fd\u0161e z\u00e1loh je zru\u0161en. \u010c\u00e1stky, kter\u00e9 p\u0159evy\u0161uj\u00ed stanovenou v\u00fd\u0161i z\u00e1loh se pova\u017euj\u00ed za platby do budoucna, nejd\u00e9le do prosince dan\u00e9ho roku. Tyto p\u0159evy\u0161uj\u00edc\u00ed \u010d\u00e1stky jsou pova\u017eov\u00e1ny za z\u00e1lohu na pojistn\u00e9 za m\u011bs\u00edc prosinec.<\/li>\n\n\n\n
  • Pro OSV\u010c zahajuj\u00edc\u00ed svoji podnikatelskou \u010dinnost je prodlou\u017eena splatnost z\u00e1loh na pojistn\u00e9 za m\u011bs\u00edc, ve kter\u00e9m \u010dinnost zah\u00e1jila a to a\u017e do konce n\u00e1sleduj\u00edc\u00edho m\u011bs\u00edce (zah\u00e1j\u00ed \u010dinnost v \u00fanoru 2019, zaplatit pojistn\u00e9 m\u016f\u017ee do 31. 3. 2019).<\/li>\n\n\n\n
  • Prodlou\u017een\u00e1 splatnost z\u00e1lohy se vztahuje i na OSV\u010c, kter\u00e1 se dobrovoln\u011b p\u0159ihl\u00e1s\u00ed k\u00a0d\u016fchodov\u00e9mu poji\u0161t\u011bn\u00ed v\u00a0pr\u016fb\u011bhu kalend\u00e1\u0159n\u00edho roku, pokud vykon\u00e1v\u00e1 vedlej\u0161\u00ed \u010dinnost a nen\u00ed ke dni pod\u00e1n\u00ed p\u0159ihl\u00e1\u0161ky povinna platit z\u00e1lohy na pojistn\u00e9.<\/li>\n\n\n\n
  • OSV\u010c, kter\u00e1 zah\u00e1jila svoji podnikatelskou \u010dinnost nebo se p\u0159ihl\u00e1sila k\u00a0d\u016fchodov\u00e9mu poji\u0161t\u011bn\u00ed v\u00a0prosinci kalend\u00e1\u0159n\u00edho roku, nem\u00e1 povinnost povinnost platit z\u00e1lohu na pojistn\u00e9 za tento m\u011bs\u00edc. Pojistn\u00e9 bude uhrazeno a\u017e na z\u00e1klad\u011b podan\u00e9ho p\u0159ehledu o p\u0159\u00edjmech a v\u00fddaj\u00edch za kalend\u00e1\u0159n\u00ed rok, ve kter\u00e9m OSV\u010c zah\u00e1jila svoji podnikatelskou \u010dinnost nebo se p\u0159ihl\u00e1sila k\u00a0d\u016fchodov\u00e9mu poji\u0161t\u011bn\u00ed.<\/li>\n\n\n\n
  • Nov\u011b se nepo\u010d\u00edt\u00e1 pen\u00e1le ze z\u00e1lohy na pojistn\u00e9, kter\u00e9 nebylo uhrazeno v\u00a0\u0159\u00e1dn\u00e9m term\u00ednu, pokud ji OSV\u010c zaplat\u00ed do konce n\u00e1sleduj\u00edc\u00edho kalend\u00e1\u0159n\u00edho m\u011bs\u00edce. Jestli\u017ee v\u0161ak z\u00e1loha nebude uhrazena ani v\u00a0t\u00e9to prodlou\u017een\u00e9 lh\u016ft\u011b, bude pen\u00e1le po\u010d\u00edt\u00e1no od prvn\u00edho dne, kter\u00fd n\u00e1sleduje po splatnosti. Nap\u0159. pokud nezaplat\u00ed OSV\u010c z\u00e1lohy za b\u0159ezen 2019, (splatnost do 31.3.2019) ani do 30.4.2019, bude pen\u00e1le po\u010d\u00edt\u00e1no z\u00a0dlu\u017en\u00e9 z\u00e1lohy ji\u017e od 1.4.2019.<\/li>\n\n\n\n
  • OSV\u010c si ji\u017e nem\u016f\u017ee ur\u010dit m\u011bs\u00ed\u010dn\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad. Jeho v\u00fd\u0161e \u010din\u00ed 50% z\u00a0\u010d\u00e1stky, kter\u00e1 je pr\u016fm\u011brem na jeden m\u011bs\u00edc z\u00a0da\u0148ov\u00e9ho z\u00e1kladu, kter\u00fd byl vy\u010d\u00edslen v\u00a0naposledy podan\u00e9m p\u0159ehledu, p\u0159\u00edpadn\u011b je v\u00fdm\u011br stanoven ve v\u00fd\u0161i minim\u00e1ln\u00edho m\u011bs\u00ed\u010dn\u00edho vym\u011b\u0159ovac\u00edho z\u00e1kladu.<\/li>\n\n\n\n
  • Doch\u00e1z\u00ed ke zm\u011bn\u011b platnosti obdob\u00ed m\u011bs\u00ed\u010dn\u00edho vym\u011b\u0159ovac\u00edho z\u00e1kladu v\u00a0souvislosti s\u00a0podan\u00fdm p\u0159ehledem. Nov\u00fd m\u011bs\u00ed\u010dn\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad plat\u00ed od m\u011bs\u00edce, kter\u00fd n\u00e1sleduje po m\u011bs\u00edci, ve kter\u00e9m byl (nebo m\u011bl b\u00fdt) pod\u00e1n p\u0159ehled o p\u0159\u00edmech a v\u00fddaj\u00edch za dan\u00fd rok. Pokud v\u0161ak z\u00a0p\u0159ehledu vyplyne ni\u017e\u0161\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad oproti p\u0159edchoz\u00edmu obdob\u00ed, tak plat\u00ed ji\u017e od m\u011bs\u00edce, v\u00a0n\u011bm\u017e byl p\u0159ehled pod\u00e1n. Nov\u00e1 v\u00fd\u0161e vym\u011b\u0159ovac\u00edho z\u00e1kladu plat\u00ed do m\u011bs\u00edce, ve kter\u00e9m bude pod\u00e1n p\u0159ehled v\u00a0dal\u0161\u00edm kalend\u00e1\u0159n\u00edm roce.<\/li>\n\n\n\n
  • OSV\u010c vykon\u00e1vaj\u00edc\u00ed vedlej\u0161\u00ed \u010dinnost m\u016f\u017ee po\u017e\u00e1dat o sn\u00ed\u017een\u00ed z\u00e1loh a tak\u00e9 o zru\u0161en\u00ed povinnosti z\u00e1lohy na pojistn\u00e9 v\u016fbec platit, pokud jej\u00ed p\u0159\u00edjem po odpo\u010dtu v\u00fddaj\u016f v\u00a0posuzovan\u00e9m obdob\u00ed roku (nejm\u00e9n\u011b t\u0159\u00ed kalend\u00e1\u0159n\u00edch m\u011bs\u00edc\u016f), ve kter\u00e9m pod\u00e1 \u017e\u00e1dost, by nezalo\u017eil \u00fa\u010dast na d\u016fchodov\u00e9m poji\u0161t\u011bn\u00ed (p\u0159\u00edjmy po ode\u010dten\u00ed v\u00fddaj\u016f nep\u0159es\u00e1hnou za rok 2018 – 71\u00a0950 K\u010d, za rok 2019 – 78\u00a0476\u00a0K\u010d).<\/li>\n\n\n\n
  • OSV\u010c, kter\u00e9 po cel\u00fd kalend\u00e1\u0159n\u00ed m\u011bs\u00edc pob\u00edraly nemocensk\u00e9, pen\u011b\u017eitou pomoc v\u00a0mate\u0159stv\u00ed nebo nov\u011b d\u00e1vku dlouhodob\u00e9ho o\u0161et\u0159ov\u00e1n\u00ed jsou osvobozeny od placen\u00ed z\u00e1loh na pojistn\u00e9.<\/li>\n<\/ul>\n\n\n\n

    \u200dNemocensk\u00e9 poji\u0161t\u011bn\u00ed<\/strong><\/p>\n\n\n\n

    Minim\u00e1ln\u00ed m\u011bs\u00ed\u010dn\u00ed z\u00e1klad pro pojistn\u00e9 na nemocensk\u00e9 poji\u0161t\u011bn\u00ed se zvy\u0161uje na 138 K\u010d. OSV\u010c, kter\u00e9 si plat\u00ed m\u011bs\u00ed\u010dn\u00ed pojistn\u00e9 v ni\u017e\u0161\u00ed \u010d\u00e1stce ne\u017e 138 K\u010d, si mus\u00ed platbu pojistn\u00e9ho zv\u00fd\u0161it, jinak dojde k z\u00e1niku nemocensk\u00e9ho poji\u0161t\u011bn\u00ed.<\/p>\n\n\n\n

    M\u011bs\u00ed\u010dn\u00ed v\u00fd\u0161e nemocensk\u00e9ho poji\u0161t\u011bn\u00ed je nov\u011b splatn\u00e1 od prvn\u00edho do posledn\u00edho dne kalend\u00e1\u0159n\u00edho m\u011bs\u00edce, na kter\u00fd se pojistn\u00e9 plat\u00ed. OSV\u010c, kter\u00e9 jsou \u00fa\u010dastny nemocensk\u00e9ho poji\u0161t\u011bn\u00ed mus\u00ed do 21. 1. 2019 zaplatit pojistn\u00e9 za prosinec 2018 alespo\u0148 ve v\u00fd\u0161i 115 K\u010d a od 22. 1. do 31. 1. 2019 maj\u00ed povinnost zaplatit pojistn\u00e9 na leden 2019 alespo\u0148 ve v\u00fd\u0161i 138 K\u010d. Nedoplat\u00ed-li pojistn\u00e9 za leden 2019 nejpozd\u011bji do 28. 2. 2019, dojde k z\u00e1niku nemocensk\u00e9ho poji\u0161t\u011bn\u00ed.<\/p>\n\n\n\n

    Pokud OSV\u010c nezaplat\u00ed pojistn\u00e9 v \u0159\u00e1dn\u00e9m term\u00ednu, ale doplat\u00ed poji\u0161t\u011bn\u00ed do konce n\u00e1sleduj\u00edc\u00edho m\u011bs\u00edce, pova\u017euje se tento doplatek na p\u0159edchoz\u00ed m\u011bs\u00edc. V\u00fd\u0161e doplatku v\u0161ak nem\u016f\u017ee \u010dinit v\u00edce ne\u017e minim\u00e1ln\u00ed platba pojistn\u00e9ho.<\/p>\n\n\n\n

    P\u0159eplatek na pojistn\u00e9m vznikl\u00fd v pr\u016fb\u011bhu kalend\u00e1\u0159n\u00edho roku, je nov\u011b OSSZ (okresn\u00ed spr\u00e1va soci\u00e1ln\u00edho zabezpre\u010den\u00ed) povinna vr\u00e1tit do konce \u00fanora kalend\u00e1\u0159n\u00edho roku n\u00e1sleduj\u00edc\u00edho po roce, v n\u011bm\u017e p\u0159eplatek vznikl, nen\u00ed-li jin\u00e9ho splatn\u00e9ho z\u00e1vazku v\u016f\u010di OSSZ nebo \u010cSSZ (\u010desk\u00e1 spr\u00e1va soci\u00e1ln\u00edho zabezpe\u010den\u00ed). Pokud \u00fa\u010dast na nemocensk\u00e9m poji\u0161t\u011bn\u00ed OSV\u010c trv\u00e1, bude od p\u0159eplatku ode\u010dtena \u010d\u00e1stka dvojn\u00e1sobku pojistn\u00e9ho stanoven\u00e9ho z minim\u00e1ln\u00edho m\u011bs\u00ed\u010dn\u00edho vym\u011b\u0159ovac\u00edho z\u00e1kladu, tj. \u010d\u00e1stka 276 K\u010d (2 x 138 K\u010d) a ponech\u00e1na jako p\u0159eplatek pro p\u0159\u00edpadnou pot\u0159ebu. Vr\u00e1cen bude p\u0159eplatek jen ve v\u00fd\u0161i odpov\u00eddaj\u00edc\u00ed rozd\u00edlu mezi v\u00fd\u0161\u00ed p\u0159eplatku a t\u00e9to \u201erezervy\u201c, bude-li vy\u0161\u0161\u00ed ne\u017e 100 K\u010d.<\/p>\n\n\n\n

    \u200dZdravotn\u00ed poji\u0161t\u011bn\u00ed<\/strong><\/p>\n\n\n\n

    M\u011bs\u00ed\u010dn\u00ed z\u00e1lohy na pojistn\u00e9<\/p>\n\n\n\n

    \"\"<\/figure>\n\n\n\n

    Maxim\u00e1ln\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad nen\u00ed u zdravotn\u00edho poji\u0161t\u011bn\u00ed stanoven a v p\u0159\u00edpad\u011b vedlej\u0161\u00ed \u010dinnosti zde nen\u00ed povinnost z\u00e1lohy platit.<\/p>\n\n\n\n

    Z\u00e1lohu na zdravotn\u00ed poji\u0161t\u011bn\u00ed je nutn\u00e9 uhradit do 8. dne n\u00e1sleduj\u00edc\u00edho m\u011bs\u00edce. Nov\u00e1 v\u00fd\u0161e minim\u00e1ln\u00ed z\u00e1lohy se plat\u00ed v\u017edy od ledna.<\/p>\n\n\n\n

    \u200dZm\u011bna minim\u00e1ln\u00ed mzdy<\/strong><\/p>\n\n\n\n

    Minim\u00e1ln\u00ed mzda v roce 2019 vzroste na 13 350 K\u010d.<\/p>\n\n\n\n

    \u200dNov\u00e1 v\u00fd\u0161e d\u016fchod\u016f<\/strong><\/p>\n\n\n\n

    S novelou doch\u00e1z\u00ed tak\u00e9 ke zm\u011bn\u011b d\u016fchod\u016f. Jedn\u00e1 se o d\u016fchody starobn\u00ed, invalidn\u00ed, vdovsk\u00e9, vdoveck\u00e9 a sirot\u010d\u00ed. D\u016fchody se zvy\u0161uj\u00ed od spl\u00e1tky po\u010d\u00ednaje 1. lednem 2019 takto:<\/p>\n\n\n\n

    a) z\u00e1kladn\u00ed v\u00fdm\u011bra d\u016fchodu se zvy\u0161uje o 570 K\u010d m\u011bs\u00ed\u010dn\u011b,<\/p>\n\n\n\n

    b) procentn\u00ed v\u00fdm\u011bra d\u016fchodu se zvy\u0161uje o 3,4 % v\u00fdm\u011bry d\u016fchodu, kter\u00e1 n\u00e1le\u017e\u00ed ke dni, od n\u011bho\u017e se procentn\u00ed v\u00fdm\u011bra zvy\u0161uje.<\/p>\n\n\n\n

    \u200dOd roku 2019\u00a0zvy\u0161uj\u00ed o\u00a01\u00a0000\u00a0K\u010d\u00a0d\u016fchody d\u016fchodc\u016fm, kte\u0159\u00ed dovr\u0161ili v\u011bk 85\u00a0let (pokud byl tento v\u011bk dovr\u0161en p\u0159ed rokem 2019), a to od spl\u00e1tky d\u016fchodu splatn\u00e9 v\u00a0lednu\u00a02019.<\/p>\n\n\n\n

    \u200dSn\u00ed\u017een\u00ed solid\u00e1rn\u00ed dan\u011b<\/strong><\/p>\n\n\n\n

    Solid\u00e1rn\u00ed dani, kter\u00e1 je ve v\u00fd\u0161i 7 %, podl\u00e9haj\u00ed p\u0159\u00edjmy ze z\u00e1visl\u00e9 a samostatn\u00e9 v\u00fdd\u011ble\u010dn\u00e9 \u010dinnosti nad stanoven\u00fd limit. Limit pro rok 2018 je 1 438 992 K\u010d a od ledna 2019 se tento limit zvy\u0161uje na 1 569 552. Pokud n\u011bkomu vznikne povinnost platit solid\u00e1rn\u00ed da\u0148, tak p\u0159i stejn\u00e9m p\u0159\u00edjmu zaplat\u00ed men\u0161\u00ed \u010d\u00e1stku ne\u017e v roce 2018.<\/p>\n\n\n\n

    \u200dV\u00fdhodn\u011bj\u0161\u00ed p\u0159iv\u00fdd\u011blek na DP\u010c<\/strong><\/p>\n\n\n\n

    V r\u00e1mci p\u0159iv\u00fdd\u011blku na DP\u010c (dohoda o pracovn\u00ed \u010dinnosti) doch\u00e1z\u00ed v roce 2019 ke zv\u00fdhodn\u011bn\u00ed. Navy\u0161uje se limit, do kter\u00e9ho se neplat\u00ed z hrub\u00e9 m\u011bs\u00ed\u010dn\u00ed odm\u011bny soci\u00e1ln\u00ed ani zdravotn\u00ed poji\u0161t\u011bn\u00ed. Ze sou\u010dasn\u00fdch 2 499 K\u010d se navy\u0161uje limit na 2 999 K\u010d.<\/p>\n\n\n\n

    Tento limit se posuzuje u ka\u017ed\u00e9ho zam\u011bstnavatele zvl\u00e1\u0161\u0165, proto je mo\u017en\u00e9 pracovat u v\u00edce zam\u011bstnavatel\u016f z\u00e1rove\u0148 a ani u jednoho neplatit odvody na soci\u00e1ln\u00ed a zdravotn\u00ed poji\u0161t\u011bn\u00ed.<\/p>\n\n\n\n

    \u200d<\/p>\n\n\n\n

    Nadija \u0160len\u010dakov\u00e1<\/strong>
    Accounting Consultant Assistant<\/p>","protected":false},"excerpt":{"rendered":"

    V legislativ\u011b OSV\u010c doch\u00e1z\u00ed od ledna 2019 k v\u00fdznamn\u00fdm zm\u011bn\u00e1m hlavn\u011b v oblasti soci\u00e1ln\u00edho zabezpe\u010den\u00ed. Zm\u011bny zasahuj\u00ed rovn\u011b\u017e v\u00fd\u0161i minim\u00e1ln\u00ed mzdy, z\u00e1loh na zdravotn\u00ed poji\u0161t\u011bn\u00ed a doch\u00e1z\u00ed tak\u00e9 ke sn\u00ed\u017een\u00ed solid\u00e1rn\u00ed dan\u011b. D\u00e1le p\u0159ich\u00e1zej\u00ed zm\u011bny ve form\u011b zv\u00fd\u0161en\u00ed d\u016fchod\u016f a zlep\u0161en\u00ed podm\u00ednek pr\u00e1ce na dohodu o pracovn\u00ed \u010dinnosti. \u200dSoci\u00e1ln\u00ed zabezpe\u010den\u00ed (d\u016fchodov\u00e9 poji\u0161t\u011bn\u00ed) M\u011bs\u00ed\u010dn\u00ed z\u00e1lohy na pojistn\u00e9 \u200dZ\u00e1lohy […]<\/p>\n","protected":false},"author":9,"featured_media":1196,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[7],"tags":[],"class_list":["post-1193","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cr"],"acf":[],"yoast_head":"\nZm\u011bny v dan\u00edch a odvodech soc. a zdr. poji\u0161t\u011bn\u00ed nejen pro \u017eivnostn\u00edky | E-Consulting<\/title>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"sk_SK\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Zm\u011bny v dan\u00edch a odvodech soc. a zdr. poji\u0161t\u011bn\u00ed nejen pro \u017eivnostn\u00edky | E-Consulting\" \/>\n<meta property=\"og:description\" content=\"V legislativ\u011b OSV\u010c doch\u00e1z\u00ed od ledna 2019 k v\u00fdznamn\u00fdm zm\u011bn\u00e1m hlavn\u011b v oblasti soci\u00e1ln\u00edho zabezpe\u010den\u00ed. 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