{"id":1412,"date":"2025-04-07T15:32:32","date_gmt":"2025-04-07T13:32:32","guid":{"rendered":"https:\/\/buhgalter-praga.cz\/?p=1412"},"modified":"2025-04-07T15:50:38","modified_gmt":"2025-04-07T13:50:38","slug":"godovoj-otchet-dlya-osvc","status":"publish","type":"post","link":"https:\/\/buhgalter-praga.cz\/cs\/danove-priznani-pro-osvc\/","title":{"rendered":"Ro\u010dn\u00ed hl\u00e1\u0161en\u00ed pro OSV\u010c: lh\u016fty a sankce v roce 2025"},"content":{"rendered":"<p class=\"\" data-start=\"282\" data-end=\"689\">Podnikatel\u00e9 pracuj\u00edc\u00ed v \u010cesk\u00e9 republice v syst\u00e9mu OSV\u010c (OSV\u010c \/ \u017eivnostn\u00edk \/ FOP) jsou povinni pod\u00e1vat ka\u017edoro\u010dn\u011b p\u0159ehledy finan\u010dn\u00edm a pojistn\u00fdm \u00fa\u0159ad\u016fm. \u0158\u00e1dn\u00e9 pod\u00e1n\u00ed ro\u010dn\u00edho hl\u00e1\u0161en\u00ed je nejen povinnost\u00ed, ale tak\u00e9 zp\u016fsobem, jak se vyhnout probl\u00e9m\u016fm se st\u00e1tn\u00edmi strukturami. V tomto \u010dl\u00e1nku rozebereme, jak\u00e9 p\u0159ehledy mus\u00ed OSV\u010c pod\u00e1vat, v jak\u00fdch term\u00ednech a jak\u00e9 jsou sankce za pozdn\u00ed p\u0159edlo\u017een\u00ed dokument\u016f.<\/p>\n<hr class=\"\" data-start=\"691\" data-end=\"694\" \/>\n<h2 class=\"\" data-start=\"696\" data-end=\"731\">Co obsahuje v\u00fdro\u010dn\u00ed zpr\u00e1va OSV\u010c?<\/h2>\n<p class=\"\" data-start=\"733\" data-end=\"815\">V\u00fdro\u010dn\u00ed zpr\u00e1va pro OSV\u010c v \u010cR je soubor povinn\u00fdch dokument\u016f, kter\u00fd obsahuje:<\/p>\n<ul data-start=\"817\" data-end=\"1041\">\n<li class=\"\" data-start=\"817\" data-end=\"883\">\n<p class=\"\" data-start=\"819\" data-end=\"883\"><strong data-start=\"819\" data-end=\"883\">P\u0159izn\u00e1n\u00ed k dani z p\u0159\u00edjm\u016f (da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed)<\/strong><\/p>\n<\/li>\n<li class=\"\" data-start=\"884\" data-end=\"966\">\n<p class=\"\" data-start=\"886\" data-end=\"966\"><strong data-start=\"886\" data-end=\"966\">V\u00fdkazy pro \u010cSSZ (\u010cesk\u00e1 spr\u00e1va soci\u00e1ln\u00edho zabezpe\u010den\u00ed) - soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed<\/strong><\/p>\n<\/li>\n<li class=\"\" data-start=\"967\" data-end=\"1041\">\n<p class=\"\" data-start=\"969\" data-end=\"1041\"><strong data-start=\"969\" data-end=\"1041\">P\u0159ehledy pro VZP nebo jinou poji\u0161\u0165ovnu - zdravotn\u00ed poji\u0161t\u011bn\u00ed<\/strong><\/p>\n<\/li>\n<\/ul>\n<h3 class=\"\" data-start=\"1043\" data-end=\"1065\">Jak\u00e9 formul\u00e1\u0159e jsou pot\u0159eba?<\/h3>\n<ul data-start=\"1067\" data-end=\"1191\">\n<li class=\"\" data-start=\"1067\" data-end=\"1132\">\n<p class=\"\" data-start=\"1069\" data-end=\"1132\"><strong data-start=\"1069\" data-end=\"1097\">Forma dan\u011b z p\u0159\u00edjmu<\/strong> - pro uveden\u00ed p\u0159\u00edjm\u016f a v\u00fddaj\u016f.<\/p>\n<\/li>\n<li class=\"\" data-start=\"1133\" data-end=\"1191\">\n<p class=\"\" data-start=\"1135\" data-end=\"1191\"><strong data-start=\"1135\" data-end=\"1173\">P\u0159ehled o p\u0159\u00edjmech a v\u00fddaj\u00edch OSV\u010c<\/strong> - pro \u010cSSZ a VZP.<\/p>\n<\/li>\n<\/ul>\n<p class=\"\" data-start=\"1193\" data-end=\"1352\">\ud83d\udccc V\u00edce informac\u00ed o registraci OSV\u010c najdete v \u010dl\u00e1nku: <a href=\"https:\/\/buhgalter-praga.cz\/cs\/jak-zaregistrovat-osvc-v-cesku\/\" target=\"_new\" rel=\"noopener\" data-start=\"1248\" data-end=\"1352\">Jak registrovat OSV\u010c v \u010cesk\u00e9 republice<\/a><\/p>\n<p><a href=\"https:\/\/buhgalter-praga.cz\/cs\/photo-by-siriwan-arunsiriwattana\/\" rel=\"attachment wp-att-1414\"><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone size-large wp-image-1414\" src=\"https:\/\/buhgalter-praga.cz\/wp-content\/uploads\/2025\/04\/gs0coxlmjdi-1024x683.jpg\" alt=\"\u00da\u010detn\u00ed kontroluje hl\u00e1\u0161en\u00ed OSV\u010c p\u0159ed jeho pod\u00e1n\u00edm finan\u010dn\u00edmu \u00fa\u0159adu.\" width=\"800\" height=\"534\" srcset=\"https:\/\/buhgalter-praga.cz\/wp-content\/uploads\/2025\/04\/gs0coxlmjdi-1024x683.jpg 1024w, https:\/\/buhgalter-praga.cz\/wp-content\/uploads\/2025\/04\/gs0coxlmjdi-768x512.jpg 768w, https:\/\/buhgalter-praga.cz\/wp-content\/uploads\/2025\/04\/gs0coxlmjdi-1536x1024.jpg 1536w, https:\/\/buhgalter-praga.cz\/wp-content\/uploads\/2025\/04\/gs0coxlmjdi-18x12.jpg 18w, https:\/\/buhgalter-praga.cz\/wp-content\/uploads\/2025\/04\/gs0coxlmjdi.jpg 1600w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<hr class=\"\" data-start=\"1354\" data-end=\"1357\" \/>\n<h2 class=\"\" data-start=\"1359\" data-end=\"1405\">Lh\u016fty pro pod\u00e1n\u00ed v\u00fdro\u010dn\u00edch zpr\u00e1v v roce 2025<\/h2>\n<h3 class=\"\" data-start=\"1407\" data-end=\"1431\">Da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed<\/h3>\n<ul data-start=\"1433\" data-end=\"1618\">\n<li class=\"\" data-start=\"1433\" data-end=\"1493\">\n<p class=\"\" data-start=\"1435\" data-end=\"1493\"><strong data-start=\"1435\" data-end=\"1460\">Do 1. dubna 2025<\/strong> - pokud vypl\u0148ujete pap\u00edrov\u00fd formul\u00e1\u0159.<\/p>\n<\/li>\n<li class=\"\" data-start=\"1494\" data-end=\"1544\">\n<p class=\"\" data-start=\"1496\" data-end=\"1544\"><strong data-start=\"1496\" data-end=\"1518\">Do 2. kv\u011btna 2025<\/strong> - s elektronick\u00fdm pod\u00e1n\u00edm.<\/p>\n<\/li>\n<li class=\"\" data-start=\"1545\" data-end=\"1618\">\n<p class=\"\" data-start=\"1547\" data-end=\"1618\"><strong data-start=\"1547\" data-end=\"1570\">Do 1. \u010dervence 2025<\/strong> - pokud hl\u00e1\u0161en\u00ed pod\u00e1v\u00e1 da\u0148ov\u00fd poradce.<\/p>\n<\/li>\n<\/ul>\n<h3 class=\"\" data-start=\"1620\" data-end=\"1634\">\u010cSSZ a VZP<\/h3>\n<ul data-start=\"1636\" data-end=\"1722\">\n<li class=\"\" data-start=\"1636\" data-end=\"1722\">\n<p class=\"\" data-start=\"1638\" data-end=\"1722\"><strong data-start=\"1638\" data-end=\"1660\">Do 2. kv\u011btna 2025<\/strong> - standardn\u00ed term\u00edn pro pod\u00e1n\u00ed p\u0159ehled\u016f o soci\u00e1ln\u00edm a zdravotn\u00edm poji\u0161t\u011bn\u00ed.<\/p>\n<\/li>\n<\/ul>\n<p class=\"\" data-start=\"1724\" data-end=\"1845\">\ud83d\udca1 Pokud pod\u00e1v\u00e1te p\u0159izn\u00e1n\u00ed prost\u0159ednictv\u00edm \u00fa\u010detn\u00edho, lh\u016fta se automaticky prodlu\u017euje, ale je t\u0159eba to form\u00e1ln\u011b potvrdit.<\/p>\n<hr class=\"\" data-start=\"1847\" data-end=\"1850\" \/>\n<h2 class=\"\" data-start=\"1852\" data-end=\"1874\">Sankce za zpo\u017ed\u011bn\u00ed<\/h2>\n<p class=\"\" data-start=\"1876\" data-end=\"1945\">Nepod\u00e1n\u00ed hl\u00e1\u0161en\u00ed v\u010das m\u016f\u017ee v\u00e9st k sankc\u00edm:<\/p>\n<ul data-start=\"1947\" data-end=\"2164\">\n<li class=\"\" data-start=\"1947\" data-end=\"2058\">\n<p class=\"\" data-start=\"1949\" data-end=\"2058\"><strong data-start=\"1949\" data-end=\"1962\">Da\u0148<\/strong>: pen\u00e1le ve v\u00fd\u0161i 0,05% z \u010d\u00e1stky dan\u011b za ka\u017ed\u00fd den prodlen\u00ed, nejv\u00fd\u0161e v\u0161ak 5% z celkov\u00e9 \u010d\u00e1stky dan\u011b.<\/p>\n<\/li>\n<li class=\"\" data-start=\"2059\" data-end=\"2102\">\n<p class=\"\" data-start=\"2061\" data-end=\"2102\"><strong data-start=\"2061\" data-end=\"2069\">\u010cSSZ<\/strong>: mo\u017en\u00e1 pokuta a\u017e 50 000 korun.<\/p>\n<\/li>\n<li class=\"\" data-start=\"2103\" data-end=\"2164\">\n<p class=\"\" data-start=\"2105\" data-end=\"2164\"><strong data-start=\"2105\" data-end=\"2112\">VZP<\/strong>: sankce za pozdn\u00ed pod\u00e1n\u00ed \u017e\u00e1dosti a zaplacen\u00ed p\u0159\u00edsp\u011bvk\u016f.<\/p>\n<\/li>\n<\/ul>\n<h3 class=\"\" data-start=\"2166\" data-end=\"2195\">D\u016fsledky ignorov\u00e1n\u00ed<\/h3>\n<p class=\"\" data-start=\"2197\" data-end=\"2339\">Krom\u011b pokut m\u016f\u017ee dlouhodob\u00e9 neozn\u00e1men\u00ed v\u00e9st k nucen\u00e9 likvidaci OSV\u010c nebo uvalen\u00ed blokace na bankovn\u00ed \u00fa\u010dty.<\/p>\n<p class=\"\" data-start=\"2341\" data-end=\"2488\">\ud83d\udcce Doporu\u010den\u00e1 \u010detba: <a href=\"https:\/\/buhgalter-praga.cz\/cs\/predlozeni-vyrocni-zpravy-osvc\/\" target=\"_new\" rel=\"noopener\" data-start=\"2373\" data-end=\"2488\">Jak podat ro\u010dn\u00ed hl\u00e1\u0161en\u00ed OSV\u010c v \u010cesk\u00e9 republice<\/a><\/p>\n<h3 class=\"\" data-start=\"2520\" data-end=\"2551\">Obra\u0165te se na profesion\u00e1ly - jsme tu, abychom v\u00e1m pomohli<\/h3>\n<p class=\"\" data-start=\"2553\" data-end=\"2758\">Mnoho podnikatel\u016f sv\u011b\u0159uje \u00fa\u010detn\u00ed podporu odborn\u00edk\u016fm, aby neztr\u00e1celi \u010das a neriskovali. \u00da\u010detn\u00ed za v\u00e1s zkontroluje spr\u00e1vnost v\u0161ech formul\u00e1\u0159\u016f, vypo\u010d\u00edt\u00e1 splatn\u00e9 \u010d\u00e1stky a p\u0159edlo\u017e\u00ed v\u00fdkazy.<\/p>\n<p class=\"\" data-start=\"2760\" data-end=\"2892\">\ud83d\udccc Zjist\u011bte v\u00edce: <a href=\"https:\/\/buhgalter-praga.cz\/cs\/\" target=\"_new\" rel=\"noopener\" data-start=\"2779\" data-end=\"2892\">\u00da\u010detn\u00ed slu\u017eby pro OSV\u010c v Praze<\/a><\/p>\n<hr class=\"\" data-start=\"2894\" data-end=\"2897\" \/>\n<h2 class=\"\" data-start=\"2899\" data-end=\"2912\">Z\u00e1v\u011br<\/h2>\n<p class=\"\" data-start=\"2914\" data-end=\"3207\">V\u010dasn\u00e9 pod\u00e1n\u00ed ro\u010dn\u00edho hl\u00e1\u0161en\u00ed je kl\u00ed\u010dovou povinnost\u00ed ka\u017ed\u00e9 OSV\u010c. Dodr\u017eov\u00e1n\u00ed term\u00edn\u016f a spr\u00e1vn\u00e9 vypl\u0148ov\u00e1n\u00ed dokument\u016f pom\u016f\u017ee vyhnout se zbyte\u010dn\u00fdm v\u00fddaj\u016fm a udr\u017eet si dobrou pov\u011bst p\u0159ed st\u00e1tn\u00edmi org\u00e1ny. Neodkl\u00e1dejte pod\u00e1n\u00ed hl\u00e1\u0161en\u00ed - d\u016fv\u011b\u0159ujte profesion\u00e1l\u016fm a dob\u0159e se vysp\u011bte.<\/p>","protected":false},"excerpt":{"rendered":"<p>\u041f\u0440\u0435\u0434\u043f\u0440\u0438\u043d\u0438\u043c\u0430\u0442\u0435\u043b\u0438, \u0440\u0430\u0431\u043e\u0442\u0430\u044e\u0449\u0438\u0435 \u0432 \u0427\u0435\u0445\u0438\u0438 \u043f\u043e \u0441\u0438\u0441\u0442\u0435\u043c\u0435 OSV\u010c (\u041e\u0421\u0412\u0427 \/ \u0418\u041f \/ \u0424\u041e\u041f), \u043e\u0431\u044f\u0437\u0430\u043d\u044b \u0435\u0436\u0435\u0433\u043e\u0434\u043d\u043e \u0441\u0434\u0430\u0432\u0430\u0442\u044c \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u044c \u0432 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0435 \u0438 \u0441\u0442\u0440\u0430\u0445\u043e\u0432\u044b\u0435 \u043e\u0440\u0433\u0430\u043d\u044b. \u041f\u0440\u0430\u0432\u0438\u043b\u044c\u043d\u0430\u044f \u043f\u043e\u0434\u0430\u0447\u0430 \u0433\u043e\u0434\u043e\u0432\u043e\u0433\u043e \u043e\u0442\u0447\u0435\u0442\u0430 \u2014 \u044d\u0442\u043e \u043d\u0435 \u0442\u043e\u043b\u044c\u043a\u043e \u043e\u0431\u044f\u0437\u0430\u043d\u043d\u043e\u0441\u0442\u044c, \u043d\u043e \u0438 \u0441\u043f\u043e\u0441\u043e\u0431 \u0438\u0437\u0431\u0435\u0436\u0430\u0442\u044c \u043f\u0440\u043e\u0431\u043b\u0435\u043c \u0441 \u0433\u043e\u0441\u0443\u0434\u0430\u0440\u0441\u0442\u0432\u0435\u043d\u043d\u044b\u043c\u0438 \u0441\u0442\u0440\u0443\u043a\u0442\u0443\u0440\u0430\u043c\u0438. \u0412 \u044d\u0442\u043e\u0439 \u0441\u0442\u0430\u0442\u044c\u0435 \u0440\u0430\u0437\u0431\u0435\u0440\u0435\u043c, \u043a\u0430\u043a\u0438\u0435 \u043e\u0442\u0447\u0435\u0442\u044b \u0434\u043e\u043b\u0436\u0435\u043d \u0441\u0434\u0430\u0432\u0430\u0442\u044c OSV\u010c, \u0432 \u043a\u0430\u043a\u0438\u0435 \u0441\u0440\u043e\u043a\u0438 \u0438 \u0447\u0442\u043e \u0433\u0440\u043e\u0437\u0438\u0442 \u0437\u0430 \u043d\u0435\u0441\u0432\u043e\u0435\u0432\u0440\u0435\u043c\u0435\u043d\u043d\u0443\u044e [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1413,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1412","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-stati"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\u0413\u043e\u0434\u043e\u0432\u043e\u0439 \u043e\u0442\u0447\u0435\u0442 \u0434\u043b\u044f OSV\u010c \u0432 \u0427\u0435\u0445\u0438\u0438: \u0441\u0440\u043e\u043a\u0438 \u0441\u0434\u0430\u0447\u0438 \u0438 \u0432\u043e\u0437\u043c\u043e\u0436\u043d\u044b\u0435 \u0448\u0442\u0440\u0430\u0444\u044b | \u0411\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440 \u0432 \u041f\u0440\u0430\u0433\u0435<\/title>\n<meta name=\"description\" content=\"\u0423\u0437\u043d\u0430\u0439\u0442\u0435, \u043a\u043e\u0433\u0434\u0430 \u0438 \u043a\u0430\u043a \u043f\u043e\u0434\u0430\u0432\u0430\u0442\u044c \u0433\u043e\u0434\u043e\u0432\u043e\u0439 \u043e\u0442\u0447\u0435\u0442 \u0434\u043b\u044f OSV\u010c \u0432 \u0427\u0435\u0445\u0438\u0438, \u043a\u0430\u043a\u0438\u0435 \u0448\u0442\u0440\u0430\u0444\u044b \u0433\u0440\u043e\u0437\u044f\u0442 \u0437\u0430 \u043f\u0440\u043e\u0441\u0440\u043e\u0447\u043a\u0443 \u0438 \u0433\u0434\u0435 \u043d\u0430\u0439\u0442\u0438 \u043d\u0430\u0434\u0435\u0436\u043d\u043e\u0433\u043e \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0430.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/buhgalter-praga.cz\/cs\/danove-priznani-pro-osvc\/\" \/>\n<meta property=\"og:locale\" content=\"cs_CZ\" \/>\n<meta property=\"og:type\" content=\"article\" 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