Vyměřený důchod závisí na odvodech pojistného

22.8.2013

Výše důchodu ať už starobního nebo invalidního a pozůstalostního vždy závisí nejen na celkové době pojištění, ale i na výši vyměřovacích základů pro odvod pojistného na důchodové pojištění.

Podle poznatků České správy sociálního zabezpečení (ČSSZ) jsou zvláště dvě kategorie lidí, které se podivují, proč je jejich důchod neúměrně nízký v porovnání s jejich minulými příjmy.

V zásadě lze říci, že nad výší důchodu se pozastavují lidé, kterým je vyplácena mzda tzv. „na ruku“, a potom osoby samostatně výdělečně činné (OSVČ), protože si platí pojistné na důchodové pojištění v minimální výši.

V případě prvním se celý problém odvíjí od praxe využívané některými zaměstnavateli, kteří zaměstnancům vyplácejí pouze minimální mzdu a zbytek dorovnávají tzv. „na ruku“. Tímto svým jednáním se vyhýbají reálnému odvodu pojistného. ČSSZ ovšem u jejich zaměstnanců eviduje pro důchodové nároky nižší příjmy a z nich pak zákonitě vypočítá i nižší důchod,“ upřesňuje ústřední ředitel ČSSZ Vilém Kahoun a pokračuje: „Odlišná situace je u OSVČ. V jejich případě se pro výpočet důchodu používají vyměřovací základy pro pojistné na důchodové pojištění, ze kterých zaplatily příslušné pojistné.“ Vyměřovacím základem pro odvod pojistného na důchodové pojištění je částka, kterou si OSVČ sama určí. U OSVČ vykonávající tzv. hlavní výdělečnou činnost to musí být částka rovnající se nejméně 50 % daňového základu, eventuálně minimálnímu vyměřovacímu základu, je-li vyšší než polovina daňového základu. Minimální vyměřovací základ činí součin počtu měsíců výkonu samostatné výdělečné činnosti a částky odpovídající 25 % průměrné mzdy. OSVČ si však může, jak bylo uvedeno výše, určit vyšší roční vyměřovací základ, a to dle vlastního uvážení až do výše maximálního vyměřovacího základu stanoveného pro daný kalendářní rok. V praxi však tuto možnost OSVČ příliš nevyužívají.

Pro stanovení výpočtového základu, ze kterého se vyměřuje důchod, se vychází z osobního vyměřovacího základu. Ten tvoří u zaměstnanců měsíční průměr ročních příjmů (vyměřovacích základů) dosažených v rozhodném období a u OSVČ právě měsíční průměr z vyměřovacích základů za jednotlivé kalendářní roky, ze kterých zaplatily pojistné na důchodové pojištění. Z důchodového pojištění se poskytuje náhrada příjmu v případě stáří (starobní důchod), invalidity (invalidní důchod) a úmrtí živitele (vdovský, vdovecký a sirotčí důchod). V okamžiku, kdy nastane některá z těchto událostí, hraje výše vyměřovacích základů pro odvod pojistného jednu z hlavních rolí.

Následující příklady dokládají, jaký dopad může mít na důchod zaměstnance mzda „na ruku“ a u OSVČ odvod pojistného v minimální výši. V příkladech 1 a 2 rozdíl u zaměstnance činí 2 946 Kč měsíčně. U OSVČ (příklad 3 a 4) je pak rozdíl ve výši 1 700 Kč měsíčně.

Příklad 1:

Muž narozený 15. 1. 1951 požádal od dosažení důchodového věku, tj. od 15. 9. 2013, o přiznání řádného starobního důchodu. Ke dni přiznání důchodu získal celkem 45 roků pojištění. Od roku 2007 byla tomuto muži měsíčně zúčtovávána jen minimální mzda ve výši 8 000 Kč, zbytek – 7 000 Kč – měsíčně mu zaměstnavatel dorovnával tzv. „na ruku“. V případě fikce, že by osobní vyměřovací základ, tedy i výpočtový základ pro stanovení výše starobního důchodu činil pouze 8 000 Kč, výše procentní výměry starobního důchodu by v takovém případě činila 67,5 % z uvedené částky, tj. 5 400 Kč. Starobní důchod tohoto muže včetně základní výměry (2 330 Kč) by činil 7 730 Kč měsíčně.

Příklad 2:

Stejnému muži jako v příkladu 1 nebyla od roku 2007 vyplácena část mzdy „na ruku“, ale celá částka ve výši minimální mzdy navýšené o 7 000 Kč byla zúčtována. Pokud bychom vycházeli z fikce, že osobní vyměřovací základ by činil 15 000 Kč, výše výpočtového základu by v takovém případě činila 12 364 Kč a výše procentní výměry starobního důchodu by náležela ve výši 8 346 Kč měsíčně, tj. 67,5 % z uvedené částky po zaokrouhlení na celé koruny nahoru. Starobní důchod včetně základní výměry (2 330 Kč) by v takovém případě činil 10 676 Kč.

Příklad 3:

Doba pojištění trvala 45 let, od roku 1986 do roku 1989 byly dosahovány průměrné příjmy (60 000 Kč ročně). Od roku 1990 pojištěná OSVČ platila pojistné na důchodové pojištění z minimálních vyměřovacích základů až do roku 2012. Při výpočtu důchodu v roce 2013 by výše starobního důchodu činila zhruba 8 900 Kč.

Příklad 4:

Doba pojištění stejná jako v předcházejícím příkladu 3, od roku 1986 do roku 1989 stejné příjmy. V letech 1990 až 1992 pojištěná OSVČ platila pojistné na důchodové pojištění z vyměřovacího základu 25 000 Kč, 1993 – 1995 z vyměřovacího základu 40 000 Kč, 1996 – 2007 50 000 Kč, od roku 2008 do roku 2012 z vyměřovacího základu 120 000 Kč. Při výpočtu důchodu v roce 2013 by výše starobního důchodu činila zhruba 10 600 Kč.

Zdroj: www.cssz.cz

Vložila: lum

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