Dobrý deň,
mám problem ako vystaviť potvrdenia o zrazených preddavkoch zamestnancovi za rok 2009 a zároveň potvrdenia o preddavkoch na zdratovného poistenie za rok 2009.
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mso-fareast-theme-font:minor-fareast; mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin; mso-bidi-font-family:"Times New Roman"; mso-bidi-theme-font:minor-bidi;} </style> <![endif]-->Naša spoločnosť spracuváva v tomto období Ročné zúčtovanie preddavkov zo závislej činnosti za rok 2009 – zamestnancom. Do potvrdenia o zrazených preddavkoch za rok 2009 do hrubého príjmu sa zahŕňajú LEN príjmy , ktoré boli reálne vyplatené zamestnancovi do 31.1.2010.<o:p>
</o:p>V prípade, že zamestnancovi nebola vyplatená mzda do tohto termínu, je povinnosť tento hrubý príjem ponížiť. To znamená, opraviť mzdu zamestnancovi. Pri oprave mzdy zamestnancovi sa hrubý príjem poníži, zároveň aj odvody do sociálnej poisťovne a zdravotnej poisťovne a následne aj preddavky na daň zo závislej činnosti.
Chcela by som preto zistiť, ktorý príjem považuje zdravotná poisťovňa ako vymeriavací základ pre výpočet preddavkov do zdravotnej poisťovni. Podľa Zákona o zdravotnom poistení § 13 je príjem zamestnanca ten ktorý je zaúčtovaný a vyplatený? Alebo len príjem, ktorý bol zaúčtovaný a nehľadí sa či bol alebo nebol vyplatený?<o:p></o:p><o:p>
</o:p>V prípade, že zdravotná poisťovňa berie do ročného zúčtovanie preddavkov príjem ten, ktorý je zaúčtovaný, t.j. nehľadí na to či bol vyplatený alebo nie, nie je možné spracovať korektne a podľa zákona jedno z ročných zúčtovaní, či už ide o zúčtovanie preddavkov zo závislej činnosti alebo preddavkov na zdravotné poistenie. A nie je ani možné oznámiť zamestnancovi, ktoré odvody do zdravotnej poisťovne sú správne. <o:p></o:p>
Všeobecná zdravotná poisťovňa a aj zdravotná poisťovňa Dôvera zatiaľ majú vyjadrenie k tomuto, že by sa mal brať príjem z hrubých miezd zaúčtovaných a nepozerať na to či je mzda vyplatená alebo nie.
Viete mi niekto pomôcť? :-(