{"id":874,"date":"2016-12-17T14:14:58","date_gmt":"2016-12-17T12:14:58","guid":{"rendered":"https:\/\/www.moore-bdr.sk\/?p=874"},"modified":"2021-08-11T13:30:43","modified_gmt":"2021-08-11T11:30:43","slug":"rusia-sa-maximalne-vymeriavacie-zaklady-pre-platenie-odvodov-do-zdravotnej-poistovne","status":"publish","type":"post","link":"https:\/\/www.moore-bdr.sk\/de\/rusia-sa-maximalne-vymeriavacie-zaklady-pre-platenie-odvodov-do-zdravotnej-poistovne\/","title":{"rendered":"\u00c4NDERUNG DES GESETZES \u00dcBER DIE KRANKENVERSICHERUNG"},"content":{"rendered":"<p><strong>Mit der \u00c4nderung des Gesetzes \u00fcber die Krankenversicherung vom 30. November 2016, mit der das Gesetz Nr. 580\/2004 Slg. \u00fcber die Krankenversicherung ge\u00e4ndert und erg\u00e4nzt wird, wurden zum 1. Januar 2017 die maximalen Bemessungsgrundlagen f\u00fcr die Zahlung von Beitr\u00e4gen an die Krankenkassen abgeschafft. Daraus folgt, dass Arbeitnehmer, Arbeitgeber und Selbst\u00e4ndige bei der Jahresabrechnung und bei der Berechnung der Vorauszahlungen Krankenkassenbeitr\u00e4ge von einer Bemessungsgrundlage zahlen werden, die unbegrenzt ist.<\/strong><\/p>\n<p>Wir weisen jedoch darauf hin, dass im Zusammenhang mit der Auszahlung von Gewinnanteilen (Dividenden) die maximale Bemessungsgrundlage f\u00fcr die Berechnung der Krankenkassenbeitr\u00e4ge <b>erhalten bleibt<\/b>. F\u00fcr die Berechnung der Beitr\u00e4ge von den ausgesch\u00fctteten Dividenden <b>f\u00fcr das Jahr 2016 <\/b>betr\u00e4gt die maximale Bemessungsgrundlage <b>51\u00a0480<\/b> EUR. Auf die ausgesch\u00fctteten Dividenden die von den Gewinnen, die beginnend ab dem Jahr 2017 erwirtschaftet werden, wird eine Versteuerung der Dividenden f\u00fcr nat\u00fcrliche Personen in Form einer Quellensteuer in H\u00f6he von 7% eingef\u00fchrt, wobei sie nicht mehr den Krankenkassenbeitr\u00e4ge unterliegen werden (<a class=\"external-link-new-window\" title=\"Opens external link in new window\" href=\"https:\/\/www.moore-bdr.sk\/de\/nachrichten\/detail\/aenderungen-im-einkommens-und-koerperschaftssteuergesetz.html\" data-htmlarea-external=\"1\">f\u00fcr n\u00e4here Informationen sehen Sie unseres letztes Newsletter<\/a><a id=\"_anchor_1\" href=\"https:\/\/www.moore-bdr.sk\/typo3\/#_msocom_1\" name=\"_msoanchor_1\"><\/a>)<\/p>","protected":false},"excerpt":{"rendered":"<p>Mit der \u00c4nderung des Gesetzes \u00fcber die Krankenversicherung vom 30. November 2016, mit der das Gesetz Nr. 580\/2004 Slg. \u00fcber die Krankenversicherung ge\u00e4ndert und erg\u00e4nzt wird, wurden zum 1. Januar 2017 die maximalen Bemessungsgrundlagen f\u00fcr die Zahlung von Beitr\u00e4gen an die Krankenkassen abgeschafft. Daraus folgt, dass Arbeitnehmer, Arbeitgeber und Selbst\u00e4ndige bei der Jahresabrechnung und bei&hellip;<\/p>\n","protected":false},"author":1,"featured_media":875,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[22,9],"tags":[],"class_list":{"0":"post-874","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","6":"hentry","7":"category-22","8":"category-novinky","10":"category-9","11":"description-off"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.1.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>\u00c4NDERUNG DES GESETZES \u00dcBER DIE KRANKENVERSICHERUNG - Moore BDR s. r. o.<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.moore-bdr.sk\/rusia-sa-maximalne-vymeriavacie-zaklady-pre-platenie-odvodov-do-zdravotnej-poistovne\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:sk]Ru\u0161ia sa maxim\u00e1lne vymeriavacie z\u00e1klady pre platenie odvodov do Zdravotnej pois\u0165ovne[:en]AMENDMENT OF ACT ON HEALTH INSURANCE[:de]\u00c4NDERUNG DES GESETZES \u00dcBER DIE KRANKENVERSICHERUNG[:] - Moore BDR s. r. o.\" \/>\n<meta property=\"og:description\" content=\"Mit der \u00c4nderung des Gesetzes \u00fcber die Krankenversicherung vom 30. November 2016, mit der das Gesetz Nr. 580\/2004 Slg. \u00fcber die Krankenversicherung ge\u00e4ndert und erg\u00e4nzt wird, wurden zum 1. Januar 2017 die maximalen Bemessungsgrundlagen f\u00fcr die Zahlung von Beitr\u00e4gen an die Krankenkassen abgeschafft. Daraus folgt, dass Arbeitnehmer, Arbeitgeber und Selbst\u00e4ndige bei der Jahresabrechnung und bei&hellip;\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.moore-bdr.sk\/rusia-sa-maximalne-vymeriavacie-zaklady-pre-platenie-odvodov-do-zdravotnej-poistovne\/\" \/>\n<meta property=\"og:site_name\" content=\"Moore BDR s. r. o.\" \/>\n<meta property=\"article:published_time\" content=\"2016-12-17T12:14:58+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2021-08-11T11:30:43+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2016\/12\/close-1013750_640.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"800\" \/>\n\t<meta property=\"og:image:height\" content=\"600\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"dan103065\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Verfasst von\" \/>\n\t<meta name=\"twitter:data1\" content=\"dan103065\" \/>\n\t<meta name=\"twitter:label2\" content=\"Gesch\u00e4tzte Lesezeit\" \/>\n\t<meta name=\"twitter:data2\" content=\"2\u00a0Minuten\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.moore-bdr.sk\/rusia-sa-maximalne-vymeriavacie-zaklady-pre-platenie-odvodov-do-zdravotnej-poistovne\/\",\"url\":\"https:\/\/www.moore-bdr.sk\/rusia-sa-maximalne-vymeriavacie-zaklady-pre-platenie-odvodov-do-zdravotnej-poistovne\/\",\"name\":\"[:sk]Ru\u0161ia sa maxim\u00e1lne vymeriavacie z\u00e1klady pre platenie odvodov do Zdravotnej pois\u0165ovne[:en]AMENDMENT OF ACT ON HEALTH INSURANCE[:de]\u00c4NDERUNG DES GESETZES \u00dcBER DIE KRANKENVERSICHERUNG[:] - 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