There is no premium service as you are suggesting that allow skipping all commercials. I never could put my finger on it exactly, but most of the recorded shows I watch allow me to skip. Every once in a while I watch a movie that does not let me skip commercials.
However, as I said, I never figured out which is the case where commercials can't be skipped. It may be based on how old the recording is, or it may be based on it being a movie vs. a news program. If I ever find out for sure, I will add a section to my article about it.