Invalidní důchod podnikání nepřekáží

To, že pobíráte invalidní důchod, vám samo o sobě nebrání podnikat. Respektive neexistují žádná legislativní omezení, která by vám bránila založit firmu nebo působit jako osoba samostatně výdělečně činná (OSVČ).

Podnikání v invalidním důchodu

Zamiřte na úřady

Povinnosti při zahájení podnikání jsou pro invalidní důchodce stejné, jako pro ostatní podnikatele.

Pro většinu činností budete proto potřebovat živnostenské oprávnění, které získáte na živnostenském úřadě. Tamtéž je také možné se informovat na výjimky, které platí například pro umělce, kteří v některých případech živnostenské oprávnění nepotřebují. Vždy se ale raději ujistěte, že do takové skupiny patříte.

Abyste svou výdělečnou činnost „zlegalizovali“ musíte se také registrovat na finančním úřadě, okresní správě sociálního zabezpečení a nahlásit své podnikání zdravotní pojišťovně.

Tři stupně invalidity

V roce 2010 přestaly existovat plné a částečné důchody a místo nich bylo zavedeno rozdělení na tři stupně podle procent poklesu pracovní schopnosti.

Pokud tento pokles představuje od 35 do 49 %, jedná se o invaliditu prvního stupně. Druhý stupeň se pohybuje v rozmezí 50 až 69 % a třetí stupeň začíná na 70 %.

O kolik se kvůli zdravotním problémům snížila vaše pracovní schopnost posuzuje lékař pověřený okresní správou sociálního zabezpečení, pod kterou spadáte.

Při podnikání v invalidním důchodu máte právo na slevy na dani

Skutečnost, že podnikáte přes určitý handicap, stát zohledňuje a umožňuje vám uplatnit zvláštní slevu na dani.  Její výše se odvíjí od stupně invalidního důchodu.

Pakliže vám byl uznán první nebo druhý stupeň, náleží vám za zdaňovací období roku 2015 (tedy v daňovém přiznání vytvářeném v roce 2016) sleva na dani ve výši 2 520 korun, u třetího stupně je to 5 040 korun.

Pakliže jste držitelem průkazu ZTP/P (zvlášť těžké postižení s potřebou průvodce) náleží vám za zdaňovací období roku 2015 sleva na dani ve výši 16 140 korun.

 

Stejně jako ostatním podnikatelům i všem invalidním důchodcům pochopitelně náleží také základní sleva na poplatníka ve výši 24 840 Kč za rok.

Více o slevách na dani

Zdravotní a sociální pojištění u podnikání v invalidním důchodu

Samostatná výdělečná činnost je u invalidních důchodců posuzována jako vedlejší příjem. To znamená, že nemáte povinnost automaticky platit minimální zálohy na sociální a zdravotní pojištění.

Po prvním kalendářním roce podnikání doplatíte jednorázové pojištění vypočítané podle výdělku. V dalším roce pak budete platit zálohy vypočítané z tohoto výdělku.

Pakliže váš roční zisk v r. 2015 nepřesáhne částku 64 813 Kč, nemusíte jako invalidní důchodce vůbec platit sociální pojištění. Překročíte-li tuto hranici, okresní správa sociálního zabezpečení vám výši sociálního pojištění vypočítá.

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26.9.2017 11:24 | Odpovědět
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Děkuji
25.4.2016 15:42 | Odpovědět
Světlana G. Dobrý den, píšete: Pakliže váš roční zisk v r. 2015 nepřesáhne částku 64 813 Kč, nemusíte jako invalidní důchodce vůbec platit sociální pojištění...Man žel jako invalidní důchodce II.stupně vydělal loni v lednu 21 000,-Kč (prodejem obrazu)a nic víc. Na sociálce mu ovšem vypočítali, že má platit letos zálohu přes 1800 měsíčně. Je to tak správně? Děkuji za odpověď! S.G.
14.4.2016 19:44 | Odpovědět
Ivan.. Bude....21krat 12 měsíců...a z toho záloha.
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16.3.2016 22:54 | Odpovědět
wert Dobrý den, mám invalidní důchod 3. Stupně. Založil jsem si živnostenský list ale nic zatím nedělám . A teď otázka, když bude výdělek 0 budu po roce podnikání něco muset platit na zdravotním a sociálním ? Chápu to tak že, nebudu ale pro jistotu se ptám , předem děkuji za odpověď.
26.2.2016 12:04 | Odpovědět

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