{"id":3117,"date":"2023-01-24T08:34:49","date_gmt":"2023-01-24T07:34:49","guid":{"rendered":"https:\/\/www.polskyexpert.eu\/?p=3117"},"modified":"2023-04-14T11:46:50","modified_gmt":"2023-04-14T10:46:50","slug":"zivnostnik-v-polsku-jdg","status":"publish","type":"post","link":"https:\/\/www.polskyexpert.eu\/cz\/zivnostnik-v-polsku-jdg\/","title":{"rendered":"Jedin\u00fd obchodn\u00edk v Polsku - JDG"},"content":{"rendered":"<h2 class=\"wp-block-heading\">Jedin\u00fd obchodn\u00edk v Polsku - JDG<\/h2>\n\n\n\n<p><strong>Jedin\u00fd vlastn\u00edk je z\u00e1kladn\u00ed organiza\u010dn\u00ed a pr\u00e1vn\u00ed formou podnik\u00e1n\u00ed v Polsku. Podnik\u00e1n\u00ed touto formou m\u00e1 jist\u011b mnoho v\u00fdhod. \u017divnostensk\u00e9 podnik\u00e1n\u00ed m\u00e1 v\u0161ak i ur\u010dit\u00e9 nev\u00fdhody, kter\u00e9 je t\u0159eba m\u00edt p\u0159i registraci spole\u010dnosti na pam\u011bti. N\u00ed\u017ee vysv\u011btl\u00edme, co je to \u017eivnostensk\u00e9 podnik\u00e1n\u00ed, a probereme nejd\u016fle\u017eit\u011bj\u0161\u00ed informace o n\u011bm.<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">JDG - z\u00e1kladn\u00ed forma podnik\u00e1n\u00ed v Polsku&nbsp;<\/h2>\n\n\n\n<p>Podle z\u00e1kona o podnikatel\u00edch se podnikatelskou \u010dinnost\u00ed rozum\u00ed \"organizovan\u00e1 \u010dinnost za \u00fa\u010delem dosa\u017een\u00ed zisku, kter\u00e1 je vykon\u00e1v\u00e1na vlastn\u00edm jm\u00e9nem a soustavn\u011b\". Tuto \u010dinnost lze vykon\u00e1vat v r\u016fzn\u00fdch organiza\u010dn\u00edch a pr\u00e1vn\u00edch form\u00e1ch, v\u010detn\u011b \u017eivnostensk\u00e9ho podnik\u00e1n\u00ed, kter\u00e9 je v Polsku z\u00e1kladn\u00ed a nejroz\u0161\u00ed\u0159en\u011bj\u0161\u00ed formou podnik\u00e1n\u00ed. P\u0159edev\u0161\u00edm proto, \u017ee k jej\u00edmu zalo\u017een\u00ed nen\u00ed vy\u017eadov\u00e1n \u017e\u00e1dn\u00fd vlastn\u00ed vklad nebo z\u00e1kladn\u00ed kapit\u00e1l podnikatele, ani \u017e\u00e1dn\u00e9 zvl\u00e1\u0161tn\u00ed po\u017eadavky, kter\u00e9 by musel spl\u0148ovat.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Podnikatel - Pr\u00e1vo&nbsp;<\/h2>\n\n\n\n<p>V Polsku existuje \u0159ada pr\u00e1vn\u00edch p\u0159edpis\u016f, kter\u00e9 upravuj\u00ed podnik\u00e1n\u00ed ve form\u011b \u017eivnostensk\u00e9ho podnik\u00e1n\u00ed. Mezi ty nejd\u016fle\u017eit\u011bj\u0161\u00ed pat\u0159\u00ed pr\u00e1vo:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Obchodn\u00ed pr\u00e1vo,<\/li>\n\n\n\n<li>da\u0148 z p\u0159\u00edjm\u016f fyzick\u00fdch osob,<\/li>\n\n\n\n<li>da\u0148 ze zbo\u017e\u00ed a slu\u017eeb,<\/li>\n\n\n\n<li>\u00da\u010detnictv\u00ed.<\/li>\n<\/ul>\n\n\n\n<p>V\u00fd\u0161e uveden\u00e9 z\u00e1kony samoz\u0159ejm\u011b nep\u0159edstavuj\u00ed katalog pr\u00e1vn\u00edch p\u0159edpis\u016f, kter\u00fdmi se \u0159\u00edd\u00ed podnik\u00e1n\u00ed fyzick\u00fdch osob v Polsku. Existuje mnoho dal\u0161\u00edch z\u00e1kon\u016f a p\u0159edpis\u016f, jejich\u017e ustanoven\u00ed mus\u00ed pol\u0161t\u00ed podnikatel\u00e9 zn\u00e1t. Vzhledem k mno\u017estv\u00ed p\u0159edpis\u016f, kter\u00fdmi se \u0159\u00edd\u00ed fungov\u00e1n\u00ed spole\u010dnosti v Polsku, je proto vhodn\u00e9 n\u011bkter\u00e9 \u010dinnosti zadat extern\u00edm subjekt\u016fm.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Kdo m\u016f\u017ee v Polsku zalo\u017eit \u017eivnostn\u00edka?&nbsp;<\/h3>\n\n\n\n<p>V Polsku m\u016f\u017ee zalo\u017eit \u017eivnostensk\u00e9 podnik\u00e1n\u00ed pouze fyzick\u00e1 osoba. D\u016fle\u017eitou roli hraje plnoletost - plnolet\u00e1 osoba podnik\u00e1 samostatn\u011b. Na druhou stranu nezletil\u00fd m\u016f\u017ee v mnoha p\u0159\u00edpadech podnikat prost\u0159ednictv\u00edm sv\u00fdch z\u00e1konn\u00fdch z\u00e1stupc\u016f. D\u016fle\u017eit\u00e9 je, \u017ee podle z\u00e1kona nemus\u00ed m\u00edt podnikatel v Polsku polsk\u00e9 ob\u010danstv\u00ed. Ob\u010dan\u00e9 \u010dlensk\u00fdch st\u00e1t\u016f Evropsk\u00e9 unie mohou v Polsku podnikat a provozovat podnikatelskou \u010dinnost na stejn\u00fdch principech jako pol\u0161t\u00ed ob\u010dan\u00e9. Na druhou stranu ob\u010dan\u00e9 zem\u00ed mimo Evropskou unii nebo Evropsk\u00fd hospod\u00e1\u0159sk\u00fd prostor mohou v Polsku vykon\u00e1vat podnikatelskou \u010dinnost na stejn\u00e9m z\u00e1klad\u011b jako pol\u0161t\u00ed ob\u010dan\u00e9, pokud maj\u00ed v Polsku povolen\u00ed k pobytu a pr\u00e1ci.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Vyplat\u00ed se zalo\u017eit firmu?&nbsp;<\/h2>\n\n\n\n<p>Zda se vyplat\u00ed zalo\u017eit firmu, z\u00e1vis\u00ed na \u0159ad\u011b faktor\u016f. P\u0159edev\u0161\u00edm z\u00e1le\u017e\u00ed na va\u0161em podnikatelsk\u00e9m z\u00e1m\u011bru a obchodn\u00ed strategii. Je z\u0159ejm\u00e9, \u017ee volba formy spole\u010dnosti ovliv\u0148uje mnoho obchodn\u00edch ot\u00e1zek, proto se vyplat\u00ed se p\u0159ed rozhodnut\u00edm o zalo\u017een\u00ed spole\u010dnosti sezn\u00e1mit s v\u00fdhodami a nev\u00fdhodami \u017eivnostn\u00edka.<\/p>\n\n\n<style>.kadence-column_7072ef-5e > .kt-inside-inner-col{padding-top:0px;padding-right:50px;padding-bottom:50px;padding-left:50px;}.kadence-column_7072ef-5e > .kt-inside-inner-col,.kadence-column_7072ef-5e > .kt-inside-inner-col:before{border-top-left-radius:50px;border-top-right-radius:50px;border-bottom-right-radius:50px;border-bottom-left-radius:50px;}.kadence-column_7072ef-5e > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column_7072ef-5e > .kt-inside-inner-col{flex-direction:column;}.kadence-column_7072ef-5e > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column_7072ef-5e > .kt-inside-inner-col{background-color:var(--global-palette1, #3182CE);}.kadence-column_7072ef-5e > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column_7072ef-5e{position:relative;}.kadence-column_7072ef-5e, .kt-inside-inner-col > .kadence-column_7072ef-5e:not(.specificity){margin-top:20px;margin-bottom:20px;}@media all and (max-width: 1024px){.kadence-column_7072ef-5e > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column_7072ef-5e > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column_7072ef-5e inner-column-1\"><div class=\"kt-inside-inner-col\">\n<h3 class=\"wp-block-heading\" style=\"padding-bottom:15px\">Chcete si otev\u0159\u00edt firmu v Polsku?<\/h3>\n\n\n\n<div class=\"wp-block-buttons tlacitka is-content-justification-left is-layout-flex wp-container-core-buttons-is-layout-fdcfc74e wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link has-theme-palette-1-color has-theme-palette-2-background-color has-text-color has-background wp-element-button\" href=\"tel:+48536777447\">Zavolejte n\u00e1m<\/a><\/div>\n<\/div>\n<\/div><\/div>\n\n\n\n<h3 class=\"wp-block-heading\">V\u00fdhody \u017eivnostensk\u00e9ho podnik\u00e1n\u00ed&nbsp;<\/h3>\n\n\n\n<p>Podnik\u00e1n\u00ed jako \u017eivnostn\u00edk m\u00e1 mnoho v\u00fdhod. Nejd\u016fle\u017eit\u011bj\u0161\u00ed v\u00fdhodou jdg je jeho jednoduchost a bezplatn\u00e1 registrace v Centr\u00e1ln\u00edm registru a informac\u00edch o podnikatelsk\u00e9 \u010dinnosti. Dal\u0161\u00ed v\u00fdhodou \u017eivnostn\u00edka je mo\u017enost zalo\u017eit spole\u010dnost p\u0159es internet - nen\u00ed t\u0159eba nav\u0161t\u011bvovat kancel\u00e1\u0159e. Krom\u011b toho registrace spole\u010dnosti v t\u00e9to form\u011b nevy\u017eaduje vklad do z\u00e1kladn\u00edho kapit\u00e1lu, jako je tomu u spole\u010dnost\u00ed s ru\u010den\u00edm omezen\u00fdm, co\u017e ji \u010din\u00ed zpo\u010d\u00e1tku zcela bezplatnou. Dal\u0161\u00ed v\u00fdhodou \u017eivnostensk\u00e9ho podnik\u00e1n\u00ed je mo\u017enost kdykoli v pr\u016fb\u011bhu podnik\u00e1n\u00ed pozastavit \u010dinnost spole\u010dnosti a tak\u00e9 mo\u017enost bezplatn\u011b spole\u010dnost zlikvidovat. Podnikatel\u00e9, kte\u0159\u00ed provozuj\u00ed \u017eivnostensk\u00e9 podnik\u00e1n\u00ed, si mohou zvolit formu zdan\u011bn\u00ed sv\u00fdch p\u0159\u00edjm\u016f z podnik\u00e1n\u00ed, a z\u00edskat tak v\u00fdhody da\u0148ov\u00e9 optimalizace. K nesporn\u00fdm v\u00fdhod\u00e1m \u017eivnostensk\u00e9ho podnik\u00e1n\u00ed pat\u0159\u00ed n\u00edzk\u00e9 \u00fa\u010detn\u00ed n\u00e1klady a omezen\u00e9 ohla\u0161ovac\u00ed povinnosti.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Nev\u00fdhody \u017eivnostensk\u00e9ho podnik\u00e1n\u00ed<\/h3>\n\n\n\n<p>\u017divnostensk\u00e9 podnik\u00e1n\u00ed m\u00e1 v\u0161ak ur\u010dit\u00e9 nev\u00fdhody, kter\u00e9 by si m\u011bl podnikatel uv\u011bdomit p\u0159ed v\u00fdb\u011brem organiza\u010dn\u00ed a pr\u00e1vn\u00ed formy podnik\u00e1n\u00ed. Nejd\u016fle\u017eit\u011bj\u0161\u00ed nev\u00fdhodou \u017eivnostensk\u00e9ho podnik\u00e1n\u00ed je, \u017ee podnikatel ru\u010d\u00ed za dluhy a jin\u00e9 z\u00e1vazky cel\u00fdm sv\u00fdm majetkem. To znamen\u00e1, \u017ee p\u0159\u00edpadn\u00e9 nedoplatky spole\u010dnosti budou vym\u00e1h\u00e1ny nejen z majetku spole\u010dnosti, ale tak\u00e9 z vlastn\u00edho majetku podnikatele. Dal\u0161\u00ed nev\u00fdhodou \u017eivnostensk\u00e9ho podnik\u00e1n\u00ed je povinnost platit pojistn\u00e9 na soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed (ZUS). Krom\u011b toho je ur\u010ditou nev\u00fdhodou t\u00e9to organiza\u010dn\u011b-pr\u00e1vn\u00ed formy podnik\u00e1n\u00ed nutnost m\u00edt z\u00e1kladn\u00ed znalosti da\u0148ov\u00fdch p\u0159edpis\u016f, co\u017e pro podnikatele jist\u011b p\u0159edstavuje ur\u010dit\u00fd probl\u00e9m, i kdy\u017e \u0159e\u0161en\u00edm tohoto probl\u00e9mu je outsourcing \u00fa\u010detn\u00edch a \u00fa\u010detn\u00edch slu\u017eeb. ia&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Co je pot\u0159eba k otev\u0159en\u00ed vlastn\u00edho podniku?&nbsp;<\/h2>\n\n\n\n<p>Pro registraci spole\u010dnosti je t\u0159eba vyplnit p\u0159\u00edslu\u0161n\u00fd formul\u00e1\u0159 \u017e\u00e1dosti elektronicky nebo zaj\u00edt na obecn\u00ed \u00fa\u0159ad. V p\u0159\u00edpad\u011b cizinc\u016f, kte\u0159\u00ed pl\u00e1nuj\u00ed podnikat v Polsku, se vyplat\u00ed obr\u00e1tit se na zprost\u0159edkovatelsk\u00e9 spole\u010dnosti, kter\u00e9 pomohou se v\u0161emi formalitami, v\u010detn\u011b v\u00fdb\u011bru vhodn\u00e9 organiza\u010dn\u00ed a pr\u00e1vn\u00ed formy.&nbsp;<\/p>\n\n\n\n<p>Mnoho lid\u00ed nev\u00ed, jak zalo\u017eit \u017eivnostn\u00edka. Zalo\u017een\u00ed podniku je pom\u011brn\u011b snadn\u00e9. P\u0159i registraci podniku v CEIDG je t\u0159eba uv\u00e9st n\u00e1zev spole\u010dnosti. N\u00e1zev spole\u010dnosti v\u0161ak mus\u00ed obsahovat jm\u00e9no a p\u0159\u00edjmen\u00ed podnikatele, nap\u0159. Moja Firma Jan Kowalski. Je t\u0159eba v\u011bd\u011bt, \u017ee tento po\u017eadavek v kapit\u00e1lov\u00fdch spole\u010dnostech neexistuje.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Samostatn\u00fd podnikatel - jak ho zalo\u017eit?&nbsp;<\/h2>\n\n\n\n<p>P\u0159i registraci spole\u010dnosti v CEIDG je nutn\u00e9 uv\u00e9st tak\u00e9 adresu m\u00edsta podnik\u00e1n\u00ed a adresu pro doru\u010dov\u00e1n\u00ed - nemus\u00ed se jednat o stejnou adresu. Krom\u011b toho, pokud bude spole\u010dnost p\u016fsobit na r\u016fzn\u00fdch m\u00edstech - podnikatel m\u016f\u017ee poskytnout dal\u0161\u00ed st\u00e1l\u00e1 m\u00edsta p\u016fsoben\u00ed. Je d\u016fle\u017eit\u00e9, aby m\u011bl podnikatel k m\u00edstu podnik\u00e1n\u00ed pr\u00e1vn\u00ed titul. To m\u016f\u017ee b\u00fdt:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Pron\u00e1jem,<\/li>\n\n\n\n<li>n\u00e1jemn\u00ed smlouvy,<\/li>\n\n\n\n<li>pr\u00e1vo trval\u00e9ho u\u017e\u00edv\u00e1n\u00ed pozemku spolu s vlastnictv\u00edm budov,<\/li>\n\n\n\n<li>vlastnictv\u00ed nebo spoluvlastnictv\u00ed) nemovitosti,<\/li>\n\n\n\n<li>dru\u017estevn\u00ed vlastnictv\u00ed prostor,<\/li>\n\n\n\n<li>P\u016fj\u010dov\u00e1n\u00ed.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Odv\u011btv\u00ed, ve kter\u00e9m spole\u010dnost p\u016fsob\u00ed<\/h2>\n\n\n\n<p>P\u0159i registraci \u017eivnostensk\u00e9ho podnik\u00e1n\u00ed je t\u0159eba zvolit k\u00f3d polsk\u00e9 klasifikace \u010dinnost\u00ed, tj. odv\u011btv\u00ed, ve kter\u00e9m bude podnik\u00e1n\u00ed provozov\u00e1no. Je t\u0159eba vybrat p\u0159eva\u017euj\u00edc\u00ed typ \u010dinnosti, tj. \u010dinnost, kter\u00e1 bude p\u0159ev\u00e1\u017en\u011b vykon\u00e1v\u00e1na, a v\u0161echny ostatn\u00ed k\u00f3dy \u010dinnost\u00ed.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Zdan\u011bn\u00ed \u017eivnostn\u00edk\u016f a DPH<\/h2>\n\n\n\n<p>Registrace \u017eivnosti zahrnuje volbu formy zdan\u011bn\u00ed p\u0159\u00edjm\u016f. Podnikatel\u00e9 maj\u00ed na v\u00fdb\u011br:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>obecn\u00e9 zdan\u011bn\u00ed podle da\u0148ov\u00e9 stupnice (da\u0148ov\u00e9 sazby 12 % a 32 %).<\/li>\n\n\n\n<li>pau\u0161\u00e1ln\u00ed da\u0148 (sazba dan\u011b 19%)<\/li>\n\n\n\n<li>pau\u0161\u00e1ln\u00ed da\u0148 z registrovan\u00fdch p\u0159\u00edjm\u016f.<\/li>\n<\/ul>\n\n\n\n<p>Dal\u0161\u00edm probl\u00e9mem z\u016fst\u00e1v\u00e1 DPH - z\u00e1kon ukl\u00e1d\u00e1 podnik\u016fm povinnost odv\u00e1d\u011bt DPH z n\u011bkter\u00fdch \u010dinnost\u00ed. DPH se vztahuje tak\u00e9 na ur\u010dit\u00e9 skupiny podnik\u016f.&nbsp;&nbsp;&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Bankovn\u00ed \u00fa\u010det&nbsp;<\/h2>\n\n\n\n<p>P\u0159i registraci u CEIDG je t\u0159eba uv\u00e9st tak\u00e9 \u010d\u00edslo polsk\u00e9ho bankovn\u00edho \u00fa\u010dtu. Mus\u00ed se jednat o \u00fa\u010det pat\u0159\u00edc\u00ed jednomu dr\u017eiteli.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Kolik stoj\u00ed provozov\u00e1n\u00ed \u017eivnostensk\u00e9ho podnik\u00e1n\u00ed?&nbsp;<\/h2>\n\n\n\n<p>Nelze jednozna\u010dn\u011b \u0159\u00edci, kolik stoj\u00ed podnik\u00e1n\u00ed \u017eivnostn\u00edka, proto\u017ee to z\u00e1vis\u00ed na mnoha faktorech, v\u010detn\u011b typu podnik\u00e1n\u00ed. Je v\u0161ak mo\u017en\u00e9 ur\u010dit ur\u010dit\u00e9 orienta\u010dn\u00ed minim\u00e1ln\u00ed n\u00e1klady pro podnikatele, kte\u0159\u00ed se rozhodnou st\u00e1t se \u017eivnostn\u00edky. Tyto n\u00e1klady se skl\u00e1daj\u00ed z dan\u00ed, p\u0159\u00edsp\u011bvk\u016f na soci\u00e1ln\u00ed zabezpe\u010den\u00ed a dal\u0161\u00edch obchodn\u00edch n\u00e1klad\u016f.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Jedin\u00fd podnikatel - dan\u011b&nbsp;<\/h3>\n\n\n\n<p>\u017divnostn\u00edkovi vznikaj\u00ed p\u0159edev\u0161\u00edm da\u0148ov\u00e9 n\u00e1klady. V souladu s platn\u00fdmi pr\u00e1vn\u00edmi p\u0159edpisy se p\u0159\u00edjmy dosa\u017een\u00e9 v r\u00e1mci podnikatelsk\u00e9 \u010dinnosti zda\u0148uj\u00ed. V p\u0159\u00edpad\u011b obecn\u00fdch pravidel se p\u0159\u00edjmy dosa\u017een\u00e9 do 1. da\u0148ov\u00e9 hranice, tj. do 120 000 PLN, zda\u0148uj\u00ed sazbou 12 %. Nad tuto \u010d\u00e1stku 10 800 PLN plus 32 %.<\/p>\n\n\n\n<p>P\u0159ebytek nad 120 000 PLN. Samoz\u0159ejm\u011b je t\u0159eba vz\u00edt v \u00favahu nezdanitelnou \u010d\u00e1stku. Naproti tomu podnikatel\u00e9, kte\u0159\u00ed se rozhodnou pro pau\u0161\u00e1ln\u00ed da\u0148, zda\u0148uj\u00ed sv\u00e9 p\u0159\u00edjmy bez ohledu na jejich v\u00fd\u0161i 19 %. V p\u0159\u00edpad\u011b pau\u0161\u00e1ln\u00ed dan\u011b z registrovan\u00fdch p\u0159\u00edjm\u016f se v\u0161ak sazba dan\u011b pohybuje od 2 % do 17 % v z\u00e1vislosti na druhu podnikatelsk\u00e9 \u010dinnosti.<\/p>\n\n\n<style>.kadence-column_ccc7df-fd > .kt-inside-inner-col{padding-top:50px;padding-right:50px;padding-bottom:50px;padding-left:50px;}.kadence-column_ccc7df-fd > .kt-inside-inner-col,.kadence-column_ccc7df-fd > .kt-inside-inner-col:before{border-top-left-radius:50px;border-top-right-radius:50px;border-bottom-right-radius:50px;border-bottom-left-radius:50px;}.kadence-column_ccc7df-fd > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column_ccc7df-fd > .kt-inside-inner-col{flex-direction:column;}.kadence-column_ccc7df-fd > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column_ccc7df-fd > .kt-inside-inner-col{background-color:var(--global-palette1, #3182CE);}.kadence-column_ccc7df-fd > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column_ccc7df-fd{position:relative;}.kadence-column_ccc7df-fd, .kt-inside-inner-col > .kadence-column_ccc7df-fd:not(.specificity){margin-top:20px;margin-bottom:20px;}@media all and (max-width: 1024px){.kadence-column_ccc7df-fd > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column_ccc7df-fd > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column_ccc7df-fd inner-column-1\"><div class=\"kt-inside-inner-col\">\n<h3 class=\"wp-block-heading\" style=\"padding-bottom:15px\">Z\u00e1le\u017e\u00ed na volb\u011b formy v\u00fdd\u011ble\u010dn\u00e9 \u010dinnosti. Kontaktujte n\u00e1s, pom\u016f\u017eeme v\u00e1m vybrat spr\u00e1vn\u00e9 \u0159e\u0161en\u00ed.<\/h3>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-left is-layout-flex wp-container-core-buttons-is-layout-fdcfc74e wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link has-theme-palette-1-color has-theme-palette-2-background-color has-text-color has-background wp-element-button\" href=\"mailto:info@polskyexpert.eu\">Napi\u0161te n\u00e1m<\/a><\/div>\n<\/div>\n<\/div><\/div>\n\n\n\n<h3 class=\"wp-block-heading\">Jak\u00e1 je v\u00fd\u0161e p\u0159\u00edsp\u011bvk\u016f na soci\u00e1ln\u00ed zabezpe\u010den\u00ed pro \u017eivnostn\u00edka?&nbsp;<\/h3>\n\n\n\n<p>Dal\u0161\u00edm n\u00e1kladem \u017eivnostn\u00edk\u016f jsou n\u00e1klady na soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed, kter\u00e9 se neust\u00e1le zvy\u0161uj\u00ed. V\u00fd\u0161e odvod\u016f na soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed v roce 2023 v p\u0159\u00edpad\u011b obecn\u00fdch z\u00e1sad a pau\u0161\u00e1ln\u00ed dan\u011b bez zdravotn\u00edho poji\u0161t\u011bn\u00ed \u010din\u00ed 1418,48 PLN se zdravotn\u00edm poji\u0161t\u011bn\u00edm a 1316,54 PLN bez zdravotn\u00edho poji\u0161t\u011bn\u00ed. K t\u011bmto sazb\u00e1m je t\u0159eba p\u0159ipo\u010d\u00edst zdravotn\u00ed odvod ve v\u00fd\u0161i 9 % z p\u0159\u00edjm\u016f poplatn\u00edka dosa\u017een\u00fdch v m\u011bs\u00edci p\u0159edch\u00e1zej\u00edc\u00edm odvodu.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Jedin\u00fd podnikatel - n\u00e1klady&nbsp;<\/h3>\n\n\n\n<p>N\u00e1klady \u017eivnostn\u00edka zahrnuj\u00ed tak\u00e9 n\u00e1klady na b\u011b\u017en\u00fd provoz a investice, v\u010detn\u011b n\u00e1klad\u016f na m\u00e9dia, reklamu a marketing, zam\u011bstn\u00e1v\u00e1n\u00ed zam\u011bstnanc\u016f a n\u00e1klad\u016f spojen\u00fdch s n\u00e1kupem zbo\u017e\u00ed a slu\u017eeb. Nap\u0159\u00edklad n\u00e1klady na zam\u011bstn\u00e1n\u00ed jednoho zam\u011bstnance \u010din\u00ed 4 204,75 PLN p\u0159i minim\u00e1ln\u00ed mzd\u011b (3 490 PLN hrub\u00e9ho).<\/p>","protected":false},"excerpt":{"rendered":"<p>Jedin\u00fd vlastn\u00edk je z\u00e1kladn\u00ed organiza\u010dn\u00ed a pr\u00e1vn\u00ed formou podnik\u00e1n\u00ed v Polsku. Podnik\u00e1n\u00ed touto formou m\u00e1 jist\u011b mnoho v\u00fdhod. \u017divnostensk\u00e9 podnik\u00e1n\u00ed m\u00e1 v\u0161ak i ur\u010dit\u00e9 nev\u00fdhody, kter\u00e9 je t\u0159eba m\u00edt p\u0159i registraci spole\u010dnosti na pam\u011bti. N\u00ed\u017ee vysv\u011btl\u00edme, co je to \u017eivnostensk\u00e9 podnik\u00e1n\u00ed, a probereme nejd\u016fle\u017eit\u011bj\u0161\u00ed informace o n\u011bm.<\/p>","protected":false},"author":1,"featured_media":3129,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_seopress_robots_primary_cat":"none","_seopress_titles_title":"\u017divnostn\u00edk v Po\u013esku - JDG - Martin Vlk (Po\u013esk\u00fd Expert)","_seopress_titles_desc":"Jedin\u00fd vlastn\u00edk je z\u00e1kladnou organiza\u010dnou a pr\u00e1vnou formou podnikania v Po\u013esku. \u017divnostensk\u00e9 podnikanie m\u00e1 nev\u00fdhody, ktor\u00e9 je vhodn\u00e9 ma\u0165 na pam\u00e4ti.","_seopress_robots_index":"","_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","footnotes":""},"categories":[1],"tags":[],"post_folder":[],"class_list":{"0":"post-3117","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-uncategorized"},"_links":{"self":[{"href":"https:\/\/www.polskyexpert.eu\/cz\/wp-json\/wp\/v2\/posts\/3117","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.polskyexpert.eu\/cz\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.polskyexpert.eu\/cz\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.polskyexpert.eu\/cz\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.polskyexpert.eu\/cz\/wp-json\/wp\/v2\/comments?post=3117"}],"version-history":[{"count":0,"href":"https:\/\/www.polskyexpert.eu\/cz\/wp-json\/wp\/v2\/posts\/3117\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.polskyexpert.eu\/cz\/wp-json\/wp\/v2\/media\/3129"}],"wp:attachment":[{"href":"https:\/\/www.polskyexpert.eu\/cz\/wp-json\/wp\/v2\/media?parent=3117"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.polskyexpert.eu\/cz\/wp-json\/wp\/v2\/categories?post=3117"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.polskyexpert.eu\/cz\/wp-json\/wp\/v2\/tags?post=3117"},{"taxonomy":"post_folder","embeddable":true,"href":"https:\/\/www.polskyexpert.eu\/cz\/wp-json\/wp\/v2\/post_folder?post=3117"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}