Co musíte vědět o sociálním pojištění OSVČ

Sociální pojištění je bezesporu jednou za nejkomplikovanějších oblastí, kterou se OSVČ musí zaobírat. Především pak začínající podnikatelé se ztrácejí v množství pojmů a povinností, které na ně ČSSZ klade. Požádali jsme proto vedoucí oddělení metodiky sociálního pojištění OSVČ, Mgr. Zdenku Janeckou, aby odpověděla na několik otázek, které v těch všech zmatcích udělají pořádek. Prozradí vám, jak se to má se sociálním pojištěním u hlavní a vedlejší výdělečné činnosti, na praktickém příkladu ukáže princip výpočtu výše záloh na sociální pojištění a osvětlí problematiku nemocenského pojištění. Více už v samotném rozhovoru.

5 Jak vysoké sociální pojištění v tomto roce (2016) platí podnikatel, který má podnikání jako hlavní výdělečnou činnost? Uveďte prosím praktický příklad, jak si výši záloh může podnikatel sám vypočíst?

Pojistné na důchodové pojištění OSVČ činí v roce 2016 29,2 % z vyměřovacího základu (pojistné na nemocenské pojištění 2,3 %). Ročním vyměřovacím základem je částka, kterou si podnikatel sám určí, nesmí však být nižší než 50 % daňového základu dosaženého v předchozím kalendářním roce. Výše zálohy na pojistné na důchodové pojištění vychází z měsíčního vyměřovacího základu.

Příklad: OSVČ vykonávala hlavní činnost po celý rok 2015 a její daňový základ byl 480 000 Kč. Měsíční vyměřovací základ vypočteme [480 000 x 50 %] : 12 měsíci. Měsíční vyměřovací základ tedy činí 20 000 Kč. Měsíční záloha na důchodové pojištění činí 29,2 % z této částky tj. 5 840 Kč a záloha na nemocenské pojištění 2,3 % z částky 20 000, tedy 460 Kč.

Zálohy lze spočítat přímo v tiskopisu Přehled o příjmech a výdajích OSVČ nebo na kalkulačce umístěné na webu ČSSZ. Platba zálohy na pojistné na důchodové pojištění se platí samostatně na jiný účet než platba pojistného na nemocenské pojištění.

Minimální vyměřovací základ pro osobu vykonávající jen hlavní činnost činí pro rok 2016 81 024 Kč, minimální záloha na pojistné na důchodové pojištění při výkonu hlavní činnosti pak činí 1 972 Kč. Pro výši pojistného na nemocenské pojištění je stanoven v roce 2016 minimální vyměřovací základ 5 000 Kč, minimální platba na nemocenské pojištění pak činí 115 Kč.

Pro OSVČ platí také tzv. strop pojistného, maximální roční vyměřovací základ je pro rok 2016 stanoven na 1 296 288 Kč. Z vyměřovacího základu, který přesahuje toto maximum, se už pojistné neodvádí. Maximální výše měsíčního základu pro nemocenské pojištění nemůže být vyšší než měsíční vyměřovací základ uhrazené zálohy na pojistné na důchodové pojištění v daném kalendářním měsíci.

 

Bližší informace o výši sociálního pojištění pro OSVČ hlavní i vedlejší

6 Osvětlete našim čtenářům také, jak se to má s placením sociálního pojištění u vedlejší výdělečné činnosti (tj. například při podnikání při zaměstnání, na rodičovské, v důchodu).

Jak už bylo zmíněno, samostatná výdělečná činnost může být vykonávána jako hlavní nebo vedlejší. O hlavní SVČ se jedná vždy, pokud nejsou splněny podmínky pro vedlejší SVČ.

Přihlásí-li se OSVČ k nemocenskému pojištění, bude její činnost považována vždy za hlavní.

Samostatná výdělečná činnost se v roce 2014 považuje za vedlejší, pokud osoba není účastna nemocenského pojištění a

Důvody pro výkon vedlejší činnosti musí OSVČ oznámit na Přehledu a doložit do konce kalendářního měsíce, ve kterém byl přehled podán. Má-li ČSSZ některý z těchto důvodů ve své evidenci, nebo má možnost si údaj o některém důvodu obstarat v elektronické podobě způsobem umožňujícím dálkový přístup, není OSVČ takový důvod povinna dokládat. Bližší informace lze získat na webu ČSSZ v sekci Pojištění OSVČ. Oznámení důvodu pro výkon vedlejší SVČ je dobrovolný úkon OSVČ (chce-li být OSVČ považována za OSVČ vykonávající hlavní činnost, důvod pro výkon vedlejší činnosti neoznámí).

Skutečnost, že je SVČ vedlejší má vliv na platbu pojistného a záloh na pojistné. Pokud OSVČ vykonávala po celý rok vedlejší činnost a její daňový základ nedosáhl výše rozhodné ( v r. 2016 je to 64 813 Kč) pro povinnou účast na důchodovém pojištění, není povinna platit pojistné. Pokud se přesto k účasti na důchodovém pojištění přihlásí, musí to učinit nejpozději při podání Přehledu a v tomto případě bude platit pojistné z minimálního vyměřovacího základu – měsíční záloha na pojistné u OSVČ vedlejší činí v roce 2016 789 Kč.

7 Můžete shrnout, k jakým pochybením u podnikatelů ve spojitosti se sociálním pojištěním nejčastěji dochází?

Mezi časté prohřešky některých podnikatelů patří nepodání nebo opožděné podání Přehledu o příjmech a výdajích OSVČ, jeho chybné vyplnění (chybně uvedený počet měsíců výkonu hlavní nebo vedlejší SVČ, chybně uvedená výše uhrazených záloh a doplatků, nenahlášení nástupu do zaměstnání nebo ukončení zaměstnání aj.). K závažným proviněním patří neplacení záloh na pojistné a neuhrazení doplatků a dlužného pojistného vč. případného penále. Rovněž mezi časté prohřešky patří opožděné oznámení zahájení a oznámení ukončení SVČ.

8 Jakým způsobem a kdo provádí kontrolu nad tím, zda podnikatelé správně plní své povinnosti vůči ČSSZ – platí správnou výši záloh ve správných termínech apod.

Kontrolu plnění povinností OSVČ v oblasti sociálního zabezpečení (platby záloh, oznamování rozhodných skutečností) provádějí místně příslušné správy sociálního zabezpečení, u kterých jsou OSVČ evidovány, konkrétně pracovníci oddělení OSVČ. Hlavní kontrola, „inventura“ plateb, probíhá začátkem kalendářního roku, tedy počátkem období, ve kterém OSVČ podávají Přehledy o příjmech a výdajích. Na plnění daňových povinností dohlížejí finanční úřady.

Více aktuálních informací o sociálním pojištění naleznete v rubrice Sociální pojištění.

Diskuze k článku

Přidat komentář
Beryl http://gozizmir.com/?option=com_k2&view=itemlist&task=user&id=1790250
ikyrhiue378

Review my site :: Громкая
связь 2018: http://imdbimax.ru/film/68108/
13.10.2019 03:04 | Odpovědět
Ruben Awesome issues here. I'm very satisfied to look your article.
Thank you a lot and I am having a look ahead to contact you.

Will you please drop me a e-mail?

Take a look at my site: cialis tablets australia: https://cialisda.com/
10.10.2019 08:20 | Odpovědět
Alvaro Nevertheless choosing the correct roulette will be crucial since it is
gambling on money. Also avoid most of the distractions around you, such as sexy ladies passing
by or phones ringing.

Have a look at my web site - play8oy cheat: https://www.liveinternet.ru/users/serrano_vincent/post456301989
10.10.2019 01:19 | Odpovědět
Fernando It's the perfect time to book one appropriate
now! Jeff - I'm needs to set up all that tour stuff now.
Actually I just realized today was 3 years exactly. Number of obvious tons of talented individuals in The state
of ohio.

my web page - scr888 game download: https://%2528...%%252520.Xn%@l.2.%25255C%@/en/node/2276/track
9.10.2019 16:42 | Odpovědět
Waylon By ‘teensy bit' I clearly mean ‘massively'.


Review my web site ... 바카라사이트: https://www.maxcasi.xyz/
9.10.2019 15:48 | Odpovědět
Wilhemina Genuinely when someone doesn't understand after that its up to other viewers that they will help, so here it occurs.


Feel free to surf to my web page ... free slot games with bonus rounds: http://L.Iv.Eli.Ne.S.Swxzu%/ox/shogo/ONEE/g_book/g_book.cgi
9.10.2019 15:32 | Odpovědět
Nora I think this is among the most significant
information for me. And i am glad reading your article.
But wanna remark on some general things, The site style is wonderful, the articles
is really great : D. Good job, cheers

Here is my web site - nearest computer: http://gaydomesticpartners.com/__media__/js/netsoltrademark.php?d=fielded.tumblr.com
9.10.2019 10:25 | Odpovědět
Jacques You're so awesome! I don't suppose I've truly read anything
like this before. So good to discover somebody with some original thoughts on this subject.
Seriously.. thank you for starting this up.
This website is something that is required on the web, someone with a bit of originality!


Visit my blog play8oy
casino: https://sky777.fun/en/download-now/475-play8oy
9.10.2019 08:36 | Odpovědět
Jeanna Are usually those persoins and those expriences a person? Be the incorrect man on the inside wrong situate.
Maintain your mind open; undertstand and weigh the mijnds that you read.


Also visit myy site: ocean king game download: http:///phpinfo.php?a%5B%5D=%3Ca+href%3Dhttps%3A%2F%2F918kiss.poker%2Fcasino-games%2F72-playboy-casino%3Eplay8oy+casino%3C%2Fa%3E
8.10.2019 20:40 | Odpovědět
Lona Simply wanna input that you have a very nice site, I like the design it actually stands out.


My blog pc repair school: http://theautoselection.com/__media__/js/netsoltrademark.php?d=fielded.tumblr.com
7.10.2019 18:28 | Odpovědět
Donnie Great blog here! Also your site loads up very fast!
What web host are you using? Can I am getting your associate hyperlink in your host?
I desire my web site loaded up as quickly as yours
lol

Visit my webpage :: laptop repair: http://generator-tic.wm-scripts.ru/?who=fielded.tumblr.com
6.10.2019 15:48 | Odpovědět
Merle I actually still can not quite think that I could
often be one of those studying the important recommendations found on your website.
My family and I are truly thankful for your generosity
and for giving me the opportunity to pursue my chosen career path.

Appreciate your sharing the important information I managed to
get from your website.

My webpage; grub
boot menu: http://www.bromleymission.com/ss/index.php?action=profile;u=40526
6.10.2019 10:12 | Odpovědět
Katja Hi, I do think this is an excellent web site. I stumbledupon it ;) I may come back yet again since I
book marked it. Money and freedom is the best way to change, may you be rich and continue to guide other people.


Also visit my web site viagra canada: http://imfl.sci.pfu.edu.ru/forum/index.php?action=profile;u=318142
6.10.2019 01:01 | Odpovědět
Bernard Incredible story there. What occurred after? Thanks!


my webpage :: cialis generic: https://cialisda.com/
6.10.2019 00:09 | Odpovědět
Lachlan I read this post completely about the comparison of most recent and earlier technologies, it's remarkable article.


my homepage score88poker: http://mongocco.sakura.ne.jp/bbs/index.cgi?command=read_message&
5.10.2019 19:24 | Odpovědět
Brenda Do case studies generate comments and site visitors?


Feel free to surf to my weblog :: 인터넷카지노: https://www.gdeb.net
5.10.2019 09:16 | Odpovědět
Xiomara Absolute Slots has whole wager and gaming history
under My Details. Online the poker room charge you fee's or rake for playing at
their information site. Our offers budding fit if players deposit
their sum earlier around.

Also visit my web site fifa mobile roulette rating: http://nihonnoshikisai.sakura.ne.jp/cgi/basic_b/basic_b.cgi
5.10.2019 08:37 | Odpovědět
Nathaniel Spot on with this write-up, I truly feel this site needs much more attention.
I'll probably be back again to read more, thanks for the info!


Check out my web page; cialis online: https://cialisda.com/
5.10.2019 06:06 | Odpovědět
Annabelle Hello! I just would like to give you a huge thumbs up for
the excellent information you have got here on this post.

I will be coming back to your site for more soon.

My website - viagra pills: https://wiki.hvacrealm.com/index.php?title=Foods_That_Insist_Upon_You_Plump
5.10.2019 03:30 | Odpovědět
Wendi thermal efficiency of housing inventory by 12% by 2020.



Feel free to surf to my web page; cleaning (Katja: http://landandwaterworks.com/__media__/js/netsoltrademark.php?d=1agebaeudereinigungstuttgart.webnode.com)
4.10.2019 21:32 | Odpovědět
Cody This is carried out help boost overall birth. Before making use of the dating sites you be required
to decide what kind of service you want to find.

May we all have( dignity, honor and praise) for god,
the father.

My site ... ocean king
thunder dragon: http:///?a%5B%5D=%3Ca+href%3Dhttp%3A%2F%2F918.credit%2Fdownloads%2F86-download-play8oy%3Eplay8oy+download+android%3C%2Fa%3E
4.10.2019 10:19 | Odpovědět
April Wow, this piece of writing is good, my younger sister is analyzing
these things, thus I am going to let know her.

Look at my webpage buy viagra online: https://blakesector.scumvv.ca/index.php?title=User:SilasWoody9758
4.10.2019 05:53 | Odpovědět
Beryl Admiring the persistence you put into your site
and in depth information you provide. It's good to come across a blog every once
in a while that isn't the same outdated rehashed material.
Great read! I've saved your site and I'm including your RSS feeds to my
Google account.

My web-site: m.2 slot performance: http://vlasovaanalyza.unas.cz/kniha/index.php
3.10.2019 13:46 | Odpovědět
Gordon This is very interesting, You're an excessively professional blogger.
I have joined your feed and sit up for searching for extra
of your great post. Additionally, I've shared your site in my social networks!


My web site computer dies: http://viper.anarchygaming.uk/index.php?action=profile;u=2363
3.10.2019 05:30 | Odpovědět
Juliet If you have found the right website, the next task is registering your clinic's name.
Young people are in order to find an individual to live with,
selecting huge gamble with their resides.

My blog progressive car insurance
games: http://vlasovaanalyza.unas.cz/kniha/index.php
2.10.2019 10:16 | Odpovědět
Darlene By ‘teensy bit' I clearly imply ‘massively'.


Also visit my web page; 인터넷바카라: https://www.bacanice.com
2.10.2019 09:24 | Odpovědět
Isiah Hey I am so glad I found your webpage, I really found you by error, while I
was browsing on Digg for something else, Regardless I am here now and
would just like to say thank you for a remarkable post and a all round interesting blog (I also love the theme/design),
I don’t have time to read it all at the moment but I have bookmarked it and also
added in your RSS feeds, so when I have time I will be back to read a lot more, Please do keep up
the excellent jo.

Visit my web blog :: cialis pills: https://cialisda.com/
1.10.2019 14:57 | Odpovědět
Margarette Lovely just what I was looking for. Thanks to the author for taking his
time on this one.

My blog post: repairing services: http://minji.com/__media__/js/netsoltrademark.php?d=fielded.tumblr.com
29.9.2019 05:21 | Odpovědět
Dedra We are a group of volunteers and starting a new scheme in our community.

Your site provided us with valuable information to work
on. You've done a formidable job and our entire community
will be grateful to you.

Here is my web page ... 스포츠토토배당률보기: https://www.fxzzlm.com
29.9.2019 01:10 | Odpovědět
Lena They attempt to be like everyone else.

My web site - 바카라게임: https://www.kore25.com
28.9.2019 21:47 | Odpovědět
Dorie Good day! Do you know if they make any plugins to help with SEO?

I'm trying to get my blog to rank for some targeted keywords but
I'm not seeing very good gains. If you know of any please share.
Kudos!

Also visit my website :: 명가카지노: https://www.norswan.com
28.9.2019 19:41 | Odpovědět
Epifania It's never too late to take a refresher course or two.
Keep a brave face on if you're ever around your ex
partner girlfriend. The equipment involved
in blasting has mandatory assessments.

My homepage; m 918kiss bet: http://www.syoutengai.or.jp/blogs/dosinren/entry/20170324123602/?MESS=%E5%85%A5%E5%8A%9B%E3%83%9F%E3%82%B9%E3%81%8C%E3%81%82%E3%82%8A%E3%81%BE%E3%81%99%E3%80%82
28.9.2019 17:19 | Odpovědět
Jestine I just couldn't go away your web site before suggesting that I really loved the standard
info a person provide on your visitors? Is going to be back often to inspect new posts

Stop by my web page cock sparrer tough guys: http://www2j.biglobe.ne.jp/maberick/cgi-bin/bbs.cgi
28.9.2019 14:19 | Odpovědět
Richie Chicago is definitely a city worth seeing and taking period to explore.
Hershey park has rides for everyone and it can usually take more than a single day
to ride every piece.

Check out my webpage ... sky casino players club: http://perdagangan.lahatkab.go.id/artikel/menjadi-konsumen-cerdas.html
28.9.2019 07:05 | Odpovědět
Sandy Hi there, i read your blog occasionally and i own a similar one and i was just wondering if you
get a lot of spam remarks? If so how do you reduce it,
any plugin or anything you can recommend? I get so much lately it's driving me mad so any help
is very much appreciated.

Here is my web page ... viagra without a doctor prescription walmart: http://money.siliconvalleytalk.xyz/blogs/viewstory/16555
28.9.2019 02:50 | Odpovědět
Zara You'll be able to play starburst slots free: https://medium.com/@pcass/bitstarz-casino-offers-starburst-4fbffc91d76b Slot on cell
or desktop.
27.9.2019 15:28 | Odpovědět
Darwin That is very interesting, You're a very skilled blogger.
I have joined your rss feed and stay up for seeking extra of your excellent post.
Additionally, I have shared your site in my social networks

My webpage :: cheap
viagra: http://www.livesweden.se/members/darylatkinson4/
27.9.2019 14:48 | Odpovědět
Madison Everyone loves what you guys are usually up too.
This type of clever work and reporting! Keep up the
very good works guys I've incorporated you guys to blogroll.


my page - tadalafil generic: http://shalyk32.ru/modules.php?name=Your_Account&op=userinfo&username=PrestonJoh
27.9.2019 08:00 | Odpovědět
Julie Purchase end on top of anything around 17-21 ensure you stand.
I have seen a involving people debating over the issues of this "kangtao" or sure-win tips.
If you bluff rarely, you'll be less likely to be called.


Also visit my homepage; ocean king yachts: http://www2j.biglobe.ne.jp/maberick/cgi-bin/bbs.cgi
27.9.2019 04:13 | Odpovědět
Terence You'll be simply flattered to see what you can do.
The friendly folks you meet RV camping are probably the nicest people on the open road!
Have you discovered useful, economical ways to enhance the travel
experience?bv

My web site; ocean king 2 ocean monster: http://Rsudpirngadi.Pemkomedan.Go.id/berita-147-pirngadi-akan-jadi-rumah-sakit-rujukan-kanker.html
27.9.2019 00:53 | Odpovědět
Donna If a player bets on two numbers, it is known as split
estimate. The reason why you should seize finest bonuses.
This network is known to represent nearly 50 percent all the online poker present.


Have a look at my web blog :: live casino jr v2: http://www.syoutengai.or.jp/blogs/dosinren/entry/20170324123602/?MESS=%E5%85%A5%E5%8A%9B%E3%83%9F%E3%82%B9%E3%81%8C%E3%81%82%E3%82%8A%E3%81%BE%E3%81%99%E3%80%82
25.9.2019 06:41 | Odpovědět
Ollie I adore assembling useful information, this post has got me
even more info!

Here is my web site; computer repair service: http://sun-slovenia.com/__media__/js/netsoltrademark.php?d=fielded.tumblr.com
23.9.2019 06:32 | Odpovědět
Fredericka Merely wanna remark that you have a very nice site, I enjoy the style it
really stands out.

my website; computer system: http://go.mihantafrih.com/index.php?url=https://fielded.tumblr.com/
23.9.2019 01:26 | Odpovědět
Florene I am sure this paragraph has touched all the internet users,
its really really nice piece of writing on building up new website.


my blog; cialis tablets: http://?a%5B%5D=%3Ca+href%3Dhttp%3A%2F%2Fbabecolate.com%2F%3Ebuy+cialis+online%3C%2Fa%3E
23.9.2019 00:53 | Odpovědět
Kattie Good blog you have got here.. It?s difficult to find good quality writing like yours these days.
I seriously appreciate individuals like you! Take care!!


Here is my webpage; pc repairing: http://thevarena.net/__media__/js/netsoltrademark.php?d=fielded.tumblr.com
21.9.2019 08:07 | Odpovědět
Janis I needed to thank you for this great read!! I absolutely
enjoyed every bit of it. I have you bookmarked to check
out new things you post…

My web blog :: cialis
generico: https://secure.surewest.net/admin.hosting.surewest.net/phpinfo/phpinfo.php?a%5B%5D=%3Ca+href%3Dhttp%3A%2F%2Fbabecolate.com%2F%3Ebuy+cialis+online%3C%2Fa%3E
20.9.2019 14:23 | Odpovědět
Earl Hello, you used to write excellent, but the last few posts have been kinda
boring? I miss your great writings. Past few posts are just a little bit out of track!
come on!

Feel free to surf to my blog hd
monitor: http://www.oxford-online.com/__media__/js/netsoltrademark.php?d=fielded.tumblr.com
19.9.2019 22:38 | Odpovědět
Gudrun starburst slot casino: https://medium.com/@pcass/bitstarz-casino-offers-starburst-4fbffc91d76b is one hundred% safe to play at
VikingSlots.
17.9.2019 08:46 | Odpovědět
Albertha Projects typically fall inside our focus areas of circular financial system, power transition and Smart City (and Industry).


Feel free to visit my web blog :: house cleaning: https://Codepen.io/1astuttgart/
15.9.2019 07:36 | Odpovědět
Vern This is definitely a personal best for me.

Here is my web site ... 인터넷바카라: https://www.gdeb.net
14.9.2019 22:57 | Odpovědět
Neva I am really loving the theme/design of your site.
Do you ever run into any internet browser compatibility issues?

A few of my blog audience have complained about my
blog not working correctly in Explorer but
looks great in Safari. Do you have any recommendations to help fix this issue?



Look at my web site; viagra
pills: http://www.bitcoinapedia.com/index.php?title=High_5_Herbs_That_Increase_Testosterone_Levels_Naturally
14.9.2019 20:23 | Odpovědět
Dorie Hi there! Someone in my Myspace group shared this site with us so I came to give it a look.
I'm definitely loving the information. I'm bookmarking and will be tweeting this to my followers!
Fantastic blog and superb design and style.

Feel free to surf to my website ... pharmacies
shipping to usa: https://canadianpharmacyonli.com/
12.9.2019 12:25 | Odpovědět
Ted Good day I am so excited I found your weblog, I really found you by
accident, while I was searching on Bing for
something else, Anyways I am here now and would just
like to say thank you for a marvelous post and a all round thrilling blog (I also love
the theme/design), I don't have time to browse it all at the moment but
I have bookmarked it and also included your RSS feeds, so
when I have time I will be back to read a lot more, Please do keep up the awesome job.


my homepage ... best
price 100mg generic viagra: http://italentos.com.br/wiki/index.php?title=Bodily_The_Trigger_Might_Be_Remedy
12.9.2019 11:13 | Odpovědět
Preston Excellent beat ! I wish to apprentice while you amend your site, how can i subscribe for a blog website?

The account helped me a acceptable deal. I had been a
little bit acquainted of this your broadcast
offered bright clear concept

My page - canada pharmacy online: https://canadianpharmacyonli.com/
10.9.2019 17:23 | Odpovědět
Thelma Does your site have a contact page? I'm having a tough time locating it but,
I'd like to send you an e-mail. I've got some creative
ideas for your blog you might be interested in hearing.

Either way, great blog and I look forward
to seeing it expand over time.

Look at my homepage; canadian pharmacy online: https://canadianpharmacyonli.com/
8.9.2019 21:21 | Odpovědět
Trudi Visit this website for more information on some excellent Sky Plus Offers.
Ouija Boards have been around for ages, butt they're still being confsed for a few a type of portala communication devise thatt alows us to speak to our passed family members or spirits we
don. In most cases this isn't an isssue as users can order prints straight from the sharing site.


Check out my page; Hanhuns.com: http://www.hanhuns.com/home.php?mod=space&uid=148589&do=profile&from=space
8.9.2019 21:04 | Odpovědět
Nick Excellent goods from you, man. I have understand your stuff previous to and
you are just extremely great. I actually like what you have acquired here, certainly like what
you are stating and the way in which you say it.
You make it entertaining and you still take care of to keep
it smart. I can not wait to read far more from you.
This is really a tremendous site.

my blog ... cialis tablets australia: http://babecolate.com/
8.9.2019 19:34 | Odpovědět
Grady For the reason that the admin of this site is working,
no question very shortly it will be well-known, due to its quality
contents.

Take a look at my web site ... 100mg viagra without a doctor prescription: http://www.see-game.hu/profile.php?id=462722
7.9.2019 03:57 | Odpovědět
Shanon Excellent web site. Plenty of useful info here.
I am sending it to several pals ans additionally sharing
in delicious. And certainly, thank you to your effort!

My page :: online
medicine to buy: http://www.jianyaohuo.com/home.php?mod=space&uid=356565&do=profile&from=space
5.9.2019 23:14 | Odpovědět
Shad Hi I am so grateful I found your web site, I really found you
by accident, while I was researching on Bing for something else, Anyhow I am here now and would just like to
say many thanks for a incredible post and a all round enjoyable blog (I also love the theme/design),
I don’t have time to read it all at the moment but I have book-marked it and also included your RSS
feeds, so when I have time I will be back to
read much more, Please do keep up the excellent
jo.

Feel free to visit my webpage: viagra uk: http://kowrai.net.md-92.webhostbox.net/punbb/profile.php?id=346011
5.9.2019 18:18 | Odpovědět
Vada Fine way of describing, and nice paragraph to take data on the topic of my presentation subject
matter, which i am going to deliver in academy.


my web blog: canadian pharmacies: https://canadianpharmacyonli.com/
5.9.2019 10:00 | Odpovědět
Cornelius I blog frequently and I really thank you for your content.
The article has truly peaked my interest. I'm going to book mark your site and keep checking
for new information about once a week. I opted in for your Feed
as well.

Also visit my blog - where can i
buy viagra: http://registerm88.com/forum/profile.php?id=457032
4.9.2019 04:27 | Odpovědět
Ashlee I'm amazed, I have to admit. Seldom do I encounter a blog that's both equally educative and interesting, and let me tell you, you've hit the nail on the head.
The issue is something which not enough folks are speaking intelligently about.
I am very happy that I found this in my hunt for something concerning this.


Here is my blog post; viagra prices: http://www.masters-of-fun.de/index.php?site=profile&id=319659
4.9.2019 00:45 | Odpovědět
Julio Tremendous things here. I am very happy to peer
your post. Thanks so much and I'm looking ahead to contact you.
Will you please drop me a e-mail?

Feel free to visit my page; medicine online shopping: http://www.shturmovka.ru/blog/315297.html
2.9.2019 07:58 | Odpovědět
Kristofer Hello there! I could have sworn I've been to this blog before but after checking through some of the post I realized
it's new to me. Anyhow, I'm definitely glad I found it and I'll be book-marking and checking back frequently!


my webpage; canada pharmacy: https://canadianpharmacyonli.com/
1.9.2019 01:53 | Odpovědět
Bret Hello, I think your website might be having browser compatibility issues.
When I look at your blog site in Ie, it looks fine but when opening in Internet Explorer, it has some overlapping.
I just wanted to give you a quick heads up! Other then that, amazing blog!


Also visit my web blog ... generic
viagra 100mg: http://brol.maartenaelvoet.me/elgg/blog/view/1759190/viagra-linked-with-reduced-heart-attack-risk-and-improved-heart-assault-survival
24.8.2019 10:32 | Odpovědět
Hershel Good post. I absolutely love this website. Stick with it!


my blog; cialis tablets: http://lap.physics.auth.gr/phpinfo.php?a%5B%5D=%3Ca+href%3Dhttp%3A%2F%2Fwww.cialisiv.com%2F%3Ecialis+generika%3C%2Fa%3E
19.8.2019 12:27 | Odpovědět
Lupe Hi there, I enjoy reading all of your post. I wanted to
write a little comment to support you.

Stop by my webpage online medicine shopping: http://s2i.wiki/Full_Information_On_Causes_Cures
19.8.2019 03:30 | Odpovědět
Vicente This post presents clear idea in favor of the new users of blogging, that truly how to do running a blog.


Feel free to surf to my web site :: online medicine to buy: https://www.136z.cn/home.php?mod=space&uid=139165&do=profile&from=space
18.8.2019 20:25 | Odpovědět
Patricia Excellent blog you have got here.. It's difficult to find good quality writing like yours nowadays.
I really appreciate individuals like you! Take care!!

Here is my web blog sildenafil: http://epi.anambaskab.go.id/wiki/index.php?title=Hims_And_Roman_Goal_Erectile_Dysfunction_Which_May_Sign_Well_Being_Issues
18.8.2019 13:07 | Odpovědět
Natasha This info is invaluable. When can I find out more?


my web site - online viagra: http://www.jianyaohuo.com/home.php?mod=space&uid=339291&do=profile&from=space
17.8.2019 16:43 | Odpovědět
Bailey It's actually very complicated in this active life to listen news on TV,
so I simply use web for that purpose, and take the most up-to-date news.


Take a look at my homepage: generic for cialis: http://163.32.103.194/phpinfo.php?a%5B%5D=%3Ca+href%3Dhttp%3A%2F%2Fbabecolate.com%2F%3Ebuy+cialis+online%3C%2Fa%3E
16.8.2019 21:36 | Odpovědět
June I for all time emailed this blog post page to all my associates, because if
like to read it after that my links will too.

Feel free to visit my web site; cialis
lowest price: http://210.70.190.244/gender/userinfo.php?uid=24724
16.8.2019 14:59 | Odpovědět
Dacia You ought to be a part of a contest for one of the greatest websites on the internet.
I am going to recommend this website!

Feel free to visit my website - viagra canada: http://mediajx.com/story6244266/buy-viagra-barcelona
16.8.2019 05:13 | Odpovědět
Wilton Please let me know if you're looking for a article writer for your blog.
You have some really good posts and I think I
would be a good asset. If you ever want to take some of the load off, I'd really like
to write some material for your blog in exchange for a link back to mine.

Please shoot me an e-mail if interested. Kudos!

Also visit my blog post; pharmacies
shipping to usa: http://fuamex.com/2019/08/the-seduction-of-benzodiazepines-3/
8.8.2019 00:19 | Odpovědět
Felicitas What individuals forget is always sometimes feeling for you could take efforts and develop.
Then keep asking, and keep applying actions. And maybe you'll go home with a little piece of history.


My web page - online casino
offering 120 free spins: http://obxmilepost.com/__media__/js/netsoltrademark.php?d=www.kakenkyo.or.jp%2Fmembers%2Fuserinfo.php%3Fuid%3D222474
28.7.2019 18:49 | Odpovědět
Nikole Appreciate this post. Will try it out.

Feel free to visit my web page: pharmacy
uk: http://apt2you2.cafe24.com/g1/658638
5.7.2019 08:33 | Odpovědět
Corey Hey there! I realize this is somewhat off-topic but
I had to ask. Does operating a well-establishe d blog like yours take a large amount of work?
I am brand new to running a blog but I do write in my
journal everyday. I'd like to start a blog so I can easily share my own experience and views online.
Please let me know if you have any suggestions or tips for brand
new aspiring blog owners. Appreciate it!

Here is my web page - online pharmacy: http://geoplus.demo.eond.com/index.php?mid=n01&document_srl=1991248
30.6.2019 05:51 | Odpovědět
Carmella Hi, after reading this amazing paragraph i am also glad to share my
know-how here with colleagues.

My web site; pharmacy: http://canadianpharmacyies.com/
30.6.2019 02:14 | Odpovědět
Lincoln I am regular visitor, how are you everybody? This paragraph posted at this
site is genuinely nice.

Here is my web-site canadian pharmacies online: http://canadianpharmacytousa.com/
22.6.2019 14:03 | Odpovědět
Lucinda This is really interesting, You're a very skilled blogger.
I have joined your feed and look forward to seeking more of
your fantastic post. Also, I've shared your site in my
social networks!

Here is my web site :: canada pharmacies: http://canadianpharmacyonli.com/
27.3.2019 15:19 | Odpovědět
Anton Excellent blog here! Also your website loads up very fast!
What host are you using? Can I get your affiliate link to your host?

I wish my web site loaded up as quickly as yours lol

My blog ... canadian pharcharmy: http://canadianpharmacyonli.com/
20.3.2019 12:13 | Odpovědět
Frederick Hi there, the whole thing is going well here and ofcourse every one is sharing information, that's genuinely fine, keep up writing.


Here is my homepage online canadian pharmacy: http://canadianpharmacyonli.com/
18.2.2019 22:54 | Odpovědět
Randolph What's up to every single one, it's really a
good for me to pay a visit this web site, it contains important Information.

Here is my web-site ... canadian pharcharmy online: http://canadianpharmacyonli.com/
16.2.2019 00:44 | Odpovědět
Valencia Hey! I know this is kinda off topic however I'd figured I'd ask.
Would you be interested in exchanging links or maybe guest writing a blog post or vice-versa?
My blog discusses a lot of the same topics as yours and I think we could greatly benefit from each other.
If you are interested feel free to shoot me an e-mail.
I look forward to hearing from you! Fantastic blog by the way!


Have a look at my website: canadian pharmacies
online prescriptions: http://canadianpharmacyonli.com/
14.2.2019 01:05 | Odpovědět
Yvonne This is very interesting, You are a very skilled blogger.
I have joined your feed and look forward to seeking more of your
excellent post. Also, I have shared your website in my social networks!


Also visit my blog post :: drugstore online: http://canadianpharmacyonli.com/
10.2.2019 07:32 | Odpovědět
Enid Hi are using Wordpress for your blog platform?
I'm new to the blog world but I'm trying to get started and create my
own. Do you need any coding knowledge to make your own blog?
Any help would be really appreciated!

Here is my web page ... canadian pharcharmy online: http://canadianpharmacyonli.com/
2.2.2019 22:14 | Odpovědět
Rodney Excellent way of telling, and good article to obtain facts on the topic of my presentation subject matter,
which i am going to present in university.

Also visit my weblog online canadian pharmacy: http://canadianpharmacyonli.com/
2.2.2019 19:38 | Odpovědět
Bertie hello!,I love your writing so a lot! proportion we be in contact more about your article on AOL?
I need an expert in this space to resolve my problem.
May be that's you! Having a look ahead to peer you.


Stop by my web site :: online pharmacies canada: http://canadianpharmacyonli.com/
24.1.2019 17:55 | Odpovědět
Tessa I simply could not go away your website before suggesting that I actually enjoyed the standard
information a person provide to your visitors? Is gonna
be back continuously in order to inspect new posts

my homepage ... canadian pharmacy online: http://canadianpharmacyonli.com/
19.1.2019 00:37 | Odpovědět
Micah Link exchange is nothing else but it is just placing the other person's web site link
on your page at appropriate place and other person will also do
similar in support of you.

Feel free to visit my webpage ... canadian pharmacies shipping to usa: http://canadianpharmacyonli.com/
17.1.2019 22:02 | Odpovědět
Rebekah Its not my first time to visit this web page, i am visiting this web page dailly and
obtain good facts from here everyday.

My blog post: canadian prescriptions online: http://canadianpharmacyonli.com/
10.1.2019 17:57 | Odpovědět
Brigida Hi! I know this is kinda off topic but I was wondering which
blog platform are you using for this website? I'm getting sick and tired of Wordpress because I've
had issues with hackers and I'm looking at options for another platform.

I would be great if you could point me in the
direction of a good platform.

My homepage canadian prescriptions
online: http://canadianpharmacyonli.com/
9.1.2019 15:12 | Odpovědět
BáraBas Ještě bych dodala, že pěkný a stručný článek zde - https://www.financni-navigator.cz/duchodove-pojisteni-pro-osvc/ pojednává právě o důchodovém pojištění. Určitě se hodí pro každého OSVČ.
8.12.2017 21:51 | Odpovědět

ROZJÍŽDÍTE PODNIKÁNÍ?

Balíček Můj iPodnikatel vám s tím pomůže!

Nápady na podnikání

 

Praktické návody

Přehledné e-booky vás krok po kroku provedou všemi administrativními nástrahami při rozjezdu podnikání. Nezapomenete na nic důležitého.

Informace pro podnikatele

 

Užitečné pomůcky

Online aplikace pro tvorbu podnikatelského plánu, vzory smluv a aplikace pro správu objednávek vám zjednoduší život.

Podnikatel prosperuje

 

Spousta inspirace

Každý měsíc vám dáme nové číslo e-magu Starting UP + přístup k jeho starším číslům, videím a do databáze podnikatelských nápadů.

 

Řekněte mi o Můj iPodnikatel víc

Odběr novinek

Přihlaste svůj e-mail k odběru novinek z oblasti podnikání. Neposíláme žádný spam a můžete se kdykoliv odhlásit.

Kontaktujte nás

Napište nám e-mail.

E-mail: info@ipodnikatel.cz

Nebo se s námi spojte přes sociální sítě.

Google+    Twitter     Facebook

Sledujte nás

Jsme vám všude nablízku.