[{"@context":"https:\/\/schema.org\/","@type":"Article","@id":"https:\/\/www.dempsey.cz\/autorske-honorare-take-podlehaji-zdaneni-a-nekdy-i-platbam-pojisteni\/#Article","mainEntityOfPage":"https:\/\/www.dempsey.cz\/autorske-honorare-take-podlehaji-zdaneni-a-nekdy-i-platbam-pojisteni\/","headline":"Autorsk\u00e9 honor\u00e1\u0159e tak\u00e9 podl\u00e9haj\u00ed zdan\u011bn\u00ed a n\u011bkdy i platb\u00e1m poji\u0161t\u011bn\u00ed","name":"Autorsk\u00e9 honor\u00e1\u0159e tak\u00e9 podl\u00e9haj\u00ed zdan\u011bn\u00ed a n\u011bkdy i platb\u00e1m poji\u0161t\u011bn\u00ed","description":"Autorsk\u00fd honor\u00e1\u0159 se vztahuje na ka\u017ed\u00e9ho, kdo se v\u011bnuje um\u011bleck\u00e9, v\u011bdeck\u00e9, nebo liter\u00e1rn\u00ed \u010dinnosti, a je za n\u00ed pat\u0159i\u010dn\u011b finan\u010dn\u011b odm\u011b\u0148ov\u00e1n. P\u0159itom tato \u010dinnost mus\u00ed vykazovat tzv. objektivn\u011b vn\u00edmatelnou podobu \u010di formu projevu, tedy jde nap\u0159. o vyd\u00e1v\u00e1n\u00ed a publikov\u00e1n\u00ed fotografi\u00ed, kreseb, hudebn\u00edho a mluven\u00e9ho projevu, psan\u00e9ho textu v\u00a0m\u00e9di\u00edch, pat\u0159\u00ed sem i hereck\u00e9 a pantomimick\u00e9 vystoupen\u00ed apod. Takov\u00e1 je definice Read More<\/a>","datePublished":"2018-01-02","dateModified":"2018-01-02","author":{"@type":"Person","@id":"https:\/\/www.dempsey.cz\/author\/#Person","name":"","url":"https:\/\/www.dempsey.cz\/author\/","identifier":1,"image":{"@type":"ImageObject","@id":"https:\/\/secure.gravatar.com\/avatar\/cc56039f878f8e8e6c7e1eb22b366a601f7187d0f8d182368eef8adef545f35b?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/cc56039f878f8e8e6c7e1eb22b366a601f7187d0f8d182368eef8adef545f35b?s=96&d=mm&r=g","height":96,"width":96}},"publisher":{"@type":"Organization","name":"dempsey.cz","logo":{"@type":"ImageObject","@id":"\/logo.png","url":"\/logo.png","width":600,"height":60}},"image":{"@type":"ImageObject","@id":"https:\/\/www.dempsey.cz\/wp-content\/uploads\/img_a309052_w2425_t1520022685.jpg","url":"https:\/\/www.dempsey.cz\/wp-content\/uploads\/img_a309052_w2425_t1520022685.jpg","height":0,"width":0},"url":"https:\/\/www.dempsey.cz\/autorske-honorare-take-podlehaji-zdaneni-a-nekdy-i-platbam-pojisteni\/","about":["Www"],"wordCount":440,"articleBody":"Autorsk\u00fd honor\u00e1\u0159 se vztahuje na ka\u017ed\u00e9ho, kdo se v\u011bnuje um\u011bleck\u00e9, v\u011bdeck\u00e9, nebo liter\u00e1rn\u00ed \u010dinnosti, a je za n\u00ed pat\u0159i\u010dn\u011b finan\u010dn\u011b odm\u011b\u0148ov\u00e1n. P\u0159itom tato \u010dinnost mus\u00ed vykazovat tzv. objektivn\u011b vn\u00edmatelnou podobu \u010di formu projevu, tedy jde nap\u0159. o vyd\u00e1v\u00e1n\u00ed a publikov\u00e1n\u00ed fotografi\u00ed, kreseb, hudebn\u00edho a mluven\u00e9ho projevu, psan\u00e9ho textu v\u00a0m\u00e9di\u00edch, pat\u0159\u00ed sem i hereck\u00e9 a pantomimick\u00e9 vystoupen\u00ed apod. Takov\u00e1 je definice autorsk\u00fdch honor\u00e1\u0159\u016f.Ka\u017ed\u00fd, kdo autorsk\u00fd honor\u00e1\u0159 p\u0159ij\u00edm\u00e1 a t\u00edmto zp\u016fsobem si vyd\u011bl\u00e1v\u00e1 nebo p\u0159ivyd\u011bl\u00e1v\u00e1 na \u017eivobyt\u00ed, mus\u00ed odv\u00e1d\u011bt dan\u011b a pojistn\u00e9. Pravidla pro da\u0148ov\u00e1 p\u0159izn\u00e1n\u00ed a platby pojistn\u00e9ho se v\u0161ak li\u0161\u00ed od zp\u016fsobu pracovn\u00ed \u010dinnosti.Pokud p\u0159isp\u00edv\u00e1te do ve\u0159ejn\u00fdch m\u00e9di\u00ed, tedy do ti\u0161t\u011bn\u00e9ho tisku (novin a \u010dasopis\u016f), do internetov\u00e9 medi\u00e1ln\u00ed oblasti, do televize nebo rozhlasu, z\u00e1le\u017e\u00ed na v\u00fd\u0161i odm\u011bny.V\u00a0p\u0159\u00edpad\u011b, \u017ee odm\u011bna nep\u0159es\u00e1hne 10 tis\u00edc korun za kalend\u00e1\u0159n\u00ed m\u011bs\u00edc, ode\u010d\u00edt\u00e1 se z\u00a0t\u00e9to \u010d\u00e1stky pouze da\u0148 15% a nehrad\u00ed se ani zdravotn\u00ed, ani soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed. Stejn\u00e9 pravidlo plat\u00ed i v\u00a0p\u0159\u00edpad\u011b, \u017ee budete m\u00edt p\u0159\u00edsp\u011bvky do 10 tis\u00edc korun m\u011bs\u00ed\u010dn\u011b u v\u00edce zdroj\u016f. U n\u011bkolika p\u0159\u00edjm\u016f od stejn\u00e9ho pl\u00e1tce, by\u0165 mohou b\u00fdt na sob\u011b nez\u00e1visl\u00e9, kter\u00e9 p\u0159ekro\u010d\u00ed v\u00a0celkov\u00e9m sou\u010dtu 10 tis\u00edc K\u010d m\u011bs\u00ed\u010dn\u011b, se u\u017e zdravotn\u00ed a soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed platit mus\u00ed.Jestli\u017ee se do limitu 10 tis\u00edc korun za m\u011bs\u00edc vejdete, nen\u00ed t\u0159eba pod\u00e1vat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed a nikde nic vykazovat. Sr\u00e1\u017ekov\u00e1 patn\u00e1ctiprocentn\u00ed da\u0148 je kone\u010dn\u00e1 a nevy\u017eaduje \u017e\u00e1dn\u00e9 dal\u0161\u00ed n\u00e1le\u017eitosti.\tJak je to u dohod o proveden\u00ed pr\u00e1ce a pracovn\u00ed \u010dinnosti?Zde tak\u00e9 rozhoduje limit 10 tis\u00edc korun za m\u011bs\u00edc. Jestli\u017ee tento limit spln\u00edte, pak je t\u0159eba pouze hradit zdravotn\u00ed poji\u0161t\u011bn\u00ed. Soci\u00e1ln\u00ed nikoliv, to povinn\u00e9 nen\u00ed, ale hradit ho samoz\u0159ejm\u011b m\u016f\u017eete. Pakli\u017ee m\u00e1te jen p\u0159\u00edjmy, ze kter\u00fdch se zdravotn\u00ed poji\u0161t\u011bn\u00ed neodv\u00e1d\u00ed, a nehrad\u00ed jej ani st\u00e1t, je t\u0159eba platit zdravotn\u00ed poji\u0161t\u011bn\u00ed jako OBZP (osoba bez zdaniteln\u00fdch p\u0159\u00edjm\u016f). OBZP odv\u00e1d\u00ed v\u017edy na zdravotn\u00edm poji\u0161t\u011bn\u00ed 13,5 % z\u00a0minim\u00e1ln\u00ed mzdy, co\u017e v\u00a0roce 2018 \u010din\u00ed 1647 K\u010d ka\u017ed\u00fd m\u011bs\u00edc. 4.4\/5 - (12 votes) "},{"@context":"https:\/\/schema.org\/","@type":"BreadcrumbList","itemListElement":[{"@type":"ListItem","position":1,"name":"Autorsk\u00e9 honor\u00e1\u0159e tak\u00e9 podl\u00e9haj\u00ed zdan\u011bn\u00ed a n\u011bkdy i platb\u00e1m poji\u0161t\u011bn\u00ed","item":"https:\/\/www.dempsey.cz\/autorske-honorare-take-podlehaji-zdaneni-a-nekdy-i-platbam-pojisteni\/#breadcrumbitem"}]}]