{"id":11067,"date":"2026-01-29T14:03:21","date_gmt":"2026-01-29T14:03:21","guid":{"rendered":"https:\/\/podpora.nuggetsw.cz\/?p=11067"},"modified":"2026-01-29T14:03:23","modified_gmt":"2026-01-29T14:03:23","slug":"verze-v04r26m01","status":"publish","type":"post","link":"https:\/\/podpora.nuggetsw.cz\/index.php\/2026\/01\/29\/verze-v04r26m01\/","title":{"rendered":"Verze V04R26M01"},"content":{"rendered":"\n<h2 class=\"wp-block-heading\">\u010c E S K \u00c1 \u00a0 L E G I S L A T I V A<\/h2>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>1) Opravy do minulosti a JMHZ<\/strong><\/h2>\n\n\n\n<p>JMHZ&nbsp;<strong>nebude umo\u017e\u0148ovat<\/strong>&nbsp;ve finan\u010dn\u00edch \u00fadaj\u00edch&nbsp;<strong>z\u00e1porn\u00e9 hodnoty<\/strong>, co\u017e zna\u010dn\u011b komplikuje st\u00e1vaj\u00edc\u00ed praxi oprav do minulosti.&nbsp;<\/p>\n\n\n\n<p>U v\u0161ech z\u00e1porn\u00fdch oprav je nutn\u011b pot\u0159eba specifikovat \u010dasovou platnost, do kter\u00e9ho obdob\u00ed oprava spad\u00e1, a pro toto obdob\u00ed n\u00e1sledn\u011b vygenerovat opravn\u00e9 pod\u00e1n\u00ed. <\/p>\n\n\n\n<p>Situace se d\u00e1le komplikuje v p\u0159\u00edpadech, kdy jsou&nbsp;<strong>z\u00e1porn\u00e9 vym\u011b\u0159ovac\u00ed z\u00e1klady<\/strong>&nbsp;na SP a ZP (na z\u00e1porn\u00fd vym\u011b\u0159ovac\u00ed z\u00e1klad v\u00e1s upozor\u0148uje protokol k v\u00fdpo\u010dtu).<\/p>\n\n\n\n<p>Pokud z\u016fstane n\u011bjak\u00e1 korekce neo\u0161et\u0159en\u00e1 a do JMHZ vstoup\u00ed&nbsp;<strong>z\u00e1porn\u00e9 \u010d\u00edslo<\/strong>, budete muset tyto skute\u010dnosti v JMHZ&nbsp;<strong>opravit&nbsp;<\/strong>importem na\u0161eho XML na port\u00e1l \u010cSSZ a&nbsp;<strong>ru\u010dn\u00edm z\u00e1sahem<\/strong>.<\/p>\n\n\n\n<p>K \u0159e\u0161en\u00ed t\u011bchto situac\u00ed vznikly 4 nov\u00e9 mzdov\u00e9 slo\u017eky:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>7191 Korekce odvodu ZP za zam\u011bstnance<\/li>\n\n\n\n<li>7192 Korekce odvodu SP za zam\u011bstnance<\/li>\n\n\n\n<li>9391 Korekce odvodu ZP za organizaci<\/li>\n\n\n\n<li>9392 Korekce odvodu SP za organizaci<\/li>\n<\/ul>\n\n\n\n<p>Zat\u00edm neexistuje jednozna\u010dn\u00e1 metodika ur\u010duj\u00edc\u00ed, zda je mo\u017en\u00e9 korekci odvodu SP jednostrann\u011b prom\u00edtnout do platebn\u00edch p\u0159\u00edkaz\u016f.<\/p>\n\n\n\n<p>Mimo jin\u00e9 z tohoto d\u016fvodu zat\u00edm tyto korek\u010dn\u00ed mzdov\u00e9 slo\u017eky nap\u0159\u00edmo nevstupuj\u00ed do p\u0159\u00edkaz\u016f k \u00fahrad\u011b. Pokud m\u00e1te ni\u017e\u0161\u00ed platbu dohodnutou s va\u0161\u00ed m\u00edstn\u00ed pobo\u010dkou \u010cSSZ, upravte si pros\u00edm p\u0159\u00edkaz k \u00fahrad\u011b korekc\u00ed ve funkci P\u0159\u00edkazy k \u00fahrad\u011b.<\/p>\n\n\n\n<p>D\u00e1le jsme upravili chov\u00e1n\u00ed mzdov\u00fdch slo\u017eek 9001 a 9002, aby pokud maj\u00ed zadanou \u010dasovou platnost, neovliv\u0148ovaly vym\u011b\u0159ovac\u00ed z\u00e1klady v aktu\u00e1ln\u00edm obdob\u00ed.<\/p>\n\n\n\n<p><strong>P\u0159\u00edklad 1<\/strong>: <\/p>\n\n\n\n<p>V lednu dostal zam\u011bstnanec neopr\u00e1vn\u011bn\u011b odm\u011bnu 10.000,- K\u010d mzdovou slo\u017ekou 3111. V \u00fanoru to chceme opravit. <\/p>\n\n\n\n<p>Zam\u011bstnanec m\u00e1 v \u00fanoru p\u0159\u00edjem, kter\u00fd posta\u010duje na pokryt\u00ed t\u00e9to korekce. Pak by m\u011blo b\u00fdt dosta\u010duj\u00edc\u00ed zadat mzdovou slo\u017eku 3111 ve v\u00fd\u0161i -10.000,- K\u010d s \u010dasovou platnost\u00ed leden a vygenerovat opravn\u00e1 hl\u00e1\u0161en\u00ed za leden.<\/p>\n\n\n\n<p>Pokud nenastav\u00edte \u010dasovou platnost, neprojde v\u00e1m JMHZ kv\u016fli z\u00e1porn\u00e9 hodnot\u011b v \u00fadaji odm\u011bny.<\/p>\n\n\n\n<p><strong>P\u0159\u00edklad 2<\/strong>:\u00a0 <\/p>\n\n\n\n<p>V lednu dostal zam\u011bstnanec neopr\u00e1vn\u011bn\u011b odm\u011bnu 10.000,- K\u010d mzdovou slo\u017ekou 3111. V \u00fanoru to chceme opravit.<\/p>\n\n\n\n<p>Zam\u011bstnanec nem\u00e1 v \u00fanoru p\u0159\u00edjem, kter\u00fd posta\u010duje na pokryt\u00ed t\u00e9to korekce, vznikaj\u00ed tedy z\u00e1porn\u00e9 vym\u011b\u0159ovac\u00ed z\u00e1klady.<\/p>\n\n\n\n<p>Zde je pot\u0159eba zadat do \u010dasov\u00e9ho fondu n\u00e1sleduj\u00edc\u00ed mzdov\u00e9 slo\u017eky:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>3111 (samotn\u00e1 odm\u011bna, kterou korigujeme) ve v\u00fd\u0161i -10.000,- K\u010d a \u010dasovou platnost\u00ed leden.<\/li>\n\n\n\n<li>9001 (korekce vym\u011b\u0159ovac\u00edho z\u00e1kladu ZP) ve v\u00fd\u0161i +10.000,- K\u010d (vyva\u017euje z\u00e1porn\u00fd vym\u011b\u0159ovac\u00ed z\u00e1klad ze slo\u017eky 3111)<\/li>\n\n\n\n<li>9001 (korekce vym\u011b\u0159ovac\u00edho z\u00e1kladu ZP) ve v\u00fd\u0161i -10.000,- K\u010d a \u010dasovou platnost\u00ed leden (kv\u016fli prom\u00edtnut\u00ed do opravn\u00fdch v\u00fdkaz\u016f)<\/li>\n\n\n\n<li>9002 (korekce vym\u011b\u0159ovac\u00edho z\u00e1kladu SP) ve v\u00fd\u0161i +10.000,- K\u010d (vyva\u017euje z\u00e1porn\u00fd vym\u011b\u0159ovac\u00ed z\u00e1klad ze slo\u017eky 3111)<\/li>\n\n\n\n<li>9002 (korekce vym\u011b\u0159ovac\u00edho z\u00e1kladu SP) ve v\u00fd\u0161i -10.000,- K\u010d a \u010dasovou platnost\u00ed leden (kv\u016fli prom\u00edtnut\u00ed do opravn\u00fdch v\u00fdkaz\u016f)<\/li>\n<\/ul>\n\n\n\n<p>a d\u00e1le je pot\u0159eba vyrovnat odvody, kter\u00e9 byly za danou odm\u011bnu v lednu vyplaceny:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>7191 (korekce odvodu ZP za zam\u011bstnance) ve v\u00fd\u0161i -450 K\u010d s \u010dasovou platnost\u00ed leden.<\/li>\n\n\n\n<li>7192 (korekce odvodu SP za zam\u011bstnance) ve v\u00fd\u0161i -710 K\u010d s \u010dasovou platnost\u00ed leden.<\/li>\n\n\n\n<li>9391 (korekce odvodu ZP za organizaci) ve v\u00fd\u0161i -900 K\u010d s \u010dasovou platnost\u00ed leden.<\/li>\n\n\n\n<li>9392 (korekce odvodu SP za organizaci) ve v\u00fd\u0161i cca -2480 K\u010d s \u010dasovou platnost\u00ed leden.<\/li>\n<\/ul>\n\n\n\n<p>N\u00e1sledn\u011b po v\u00fdpo\u010dtu vygenerujete opravn\u00e1 hl\u00e1\u0161en\u00ed za leden.<\/p>\n\n\n\n<p>Rozd\u00edl v zaplacen\u00e9 dani se vy\u0159e\u0161\u00ed v r\u00e1mci ro\u010dn\u00edho z\u00fa\u010dtov\u00e1n\u00ed.<\/p>\n\n\n\n<p>Nedod\u011blky, kter\u00e9 zb\u00fdv\u00e1 do\u0159e\u0161it v p\u0159\u00ed\u0161t\u00edch verz\u00edch:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Korekce odvod\u016f zat\u00edm nevstupuj\u00ed do \u017e\u00e1dn\u00fdch v\u00fdkaz\u016f ani v\u00fdstup\u016f vyjma v\u00fdplatn\u00ed p\u00e1sky, mzdov\u00e9ho listu a mzdov\u00fdch statistik.<\/li>\n<\/ul>\n\n\n\n<p>V prvn\u00ed \u0159ad\u011b bude pot\u0159eba je doplnit do PVPOJ (pro potenci\u00e1ln\u00ed opravu prosince) a v\u00fdkazu na zdravotn\u00ed poji\u0161\u0165ovny, n\u00e1sledn\u011b do p\u0159\u00edkaz\u016f k \u00fahrad\u011b a dal\u0161\u00edch sestav a v\u00fdstup\u016f.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>2) Spr\u00e1vn\u00e9 vykazov\u00e1n\u00ed p\u0159\u00edsp\u011bvk\u016f na produkty spo\u0159en\u00ed na st\u00e1\u0159\u00ed<\/strong><\/h2>\n\n\n\n<p>Dle v\u00fdkladu Gener\u00e1ln\u00edho finan\u010dn\u00edho \u0159editelstv\u00ed se p\u0159\u00edsp\u011bvky na produkty spo\u0159en\u00ed na st\u00e1\u0159\u00ed pova\u017euj\u00ed za p\u0159\u00edjem v tom kalend\u00e1\u0159n\u00edm m\u011bs\u00edci, v n\u011bm\u017e byly vyplaceny, nikoliv v m\u011bs\u00edci, do kter\u00e9ho mzdov\u011b spadaj\u00ed.<\/p>\n\n\n\n<p>S p\u0159\u00edchodem JMHZ bude na tuto skute\u010dnost mnohem v\u00edce vid\u011bt a dle jejich vyj\u00e1d\u0159en\u00ed budou tuto skute\u010dnost i v\u00edce kontrolovat.<\/p>\n\n\n\n<p>V podstat\u011b existuj\u00ed dva sc\u00e9n\u00e1\u0159e, kter\u00e9 se \u0159\u00edd\u00ed nov\u00fdm&nbsp;<strong>checkboxem<\/strong>&nbsp;v menu Mzdy-2-7-1 na z\u00e1lo\u017ece V\u00fdpo\u010det &#8211;&nbsp;<strong>Platba p\u0159\u00edsp\u011bvku na PP\/\u017dP prob\u00edh\u00e1 v m\u011bs\u00edci v\u00fdplaty<\/strong>.<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>platby p\u0159\u00edsp\u011bvk\u016f na produkty spo\u0159en\u00ed na st\u00e1\u0159\u00ed odes\u00edl\u00e1te je\u0161t\u011b v m\u011bs\u00edci, kdy doch\u00e1z\u00ed k jejich z\u00fa\u010dtov\u00e1n\u00ed ve mzd\u011b. V tomto p\u0159\u00edpad\u011b si zm\u00edn\u011bn\u00fd checkbox za\u0161krtn\u011bte a v\u0161echno ostatn\u00ed pro v\u00e1s z\u016fst\u00e1v\u00e1 p\u0159i star\u00e9m.<\/li>\n\n\n\n<li>platby p\u0159\u00edsp\u011bvk\u016f na produkty spo\u0159en\u00ed na st\u00e1\u0159\u00ed odes\u00edl\u00e1te a\u017e v n\u00e1sleduj\u00edc\u00edm m\u011bs\u00edci spole\u010dn\u011b se mzdou, odvody, atp. V tomto p\u0159\u00edpad\u011bnechte checkbox neza\u0161krtnut\u00fd.<\/li>\n<\/ol>\n\n\n\n<p>Automaticky se v\u00e1m za\u010dnou generovat nov\u00e9 mzdov\u00e9 slo\u017eky:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>9272 P\u0159\u00edsp\u011bvek na PP z\u00fa\u010dtovan\u00fd<\/li>\n\n\n\n<li>9273 P\u0159\u00edsp\u011bvek na \u017dP z\u00fa\u010dtovan\u00fd<\/li>\n<\/ul>\n\n\n\n<p>Ty obsahuj\u00ed v\u00fd\u0161i p\u0159\u00edsp\u011bvku z p\u0159edchoz\u00edho m\u011bs\u00edce, jsou vid\u011bt na mzdov\u00e9m list\u011b a budou vstupovat do JMHZ.<\/p>\n\n\n\n<p>Aktivaci mzdov\u00fdch slo\u017eek provedete v polo\u017ece menu Mzdy-2\u20134\u20131, kontrolu zapo\u010ditatelnosti do SP a ZP a \u00fa\u010dtov\u00e1n\u00ed ve Mzdy-2\u20134\u20132.<\/p>\n\n\n\n<p>Takt\u00e9\u017e v\u00e1m p\u0159i p\u0159ekro\u010den\u00ed hranice 50.000,- K\u010d, do kter\u00e9 jsou p\u0159\u00edsp\u011bvky bez odvod\u016f, neza\u010dnou vznikat mzdov\u00e9 slo\u017eky 5325 a 5335, ale vznikne v\u00e1m automaticky a\u017e v n\u00e1sleduj\u00edc\u00edm m\u011bs\u00edci mzdov\u00e1 slo\u017eka 5447, kter\u00e1 zajist\u00ed odveden\u00ed dan\u011b a odvod\u016f.<\/p>\n\n\n\n<p>Pokud byl v minul\u00e9m m\u011bs\u00edci proplacen u zam\u011bstnance p\u0159\u00edsp\u011bvek na PF a v aktu\u00e1ln\u00edm \u00fa\u010detn\u00edm obdob\u00ed nem\u00e1 nic v \u010dasov\u00e9m fondu, automaticky se mu vygeneruje slo\u017eka 9980, kter\u00e1 vynut\u00ed v\u00fdpo\u010det a t\u00edm i vznik z\u00fa\u010dtovan\u00fdch slo\u017eek.<\/p>\n\n\n\n<p><strong>P\u0159\u00edklad<\/strong>:<\/p>\n\n\n\n<p>Mezi prosincem 2025 a srpnem 2026 obdr\u017eel zam\u011bstnanec celkov\u00fd p\u0159\u00edsp\u011bvek zam\u011bstnavatele na PP ve v\u00fd\u0161i 51.000,- K\u010d, z toho 5.000,- K\u010d v srpnu.<\/p>\n\n\n\n<p>Na mzdov\u00e9m listu v z\u00e1\u0159\u00ed se objev\u00ed mzdov\u00e1 slo\u017eka 9972 P\u0159\u00edsp\u011bvek na PP z\u00fa\u010dtovan\u00fd ve v\u00fd\u0161i 5.000,- K\u010d a tak\u00e9 mzdov\u00e1 slo\u017eka 5447 ve v\u00fd\u0161i 1.000,- K\u010d, kter\u00e1 v z\u00e1\u0159\u00ed nav\u00fd\u0161\u00ed z\u00e1klad dan\u011b a z\u00e1kladny na soci\u00e1ln\u00ed a zdravotn\u00ed poji\u0161t\u011bn\u00ed.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>3) Potvrzen\u00ed povinn\u00fdch p\u0159\u00edsp\u011bvk\u016f zam\u011bstnavatele na PF<\/strong><\/h2>\n\n\n\n<p>Vznikla nov\u00e1 polo\u017eka menu Mzdy-13\u20132\u20138: LZ571 Potvrzen\u00ed povinn\u00fdch p\u0159\u00edsp\u011bvk\u016f zam\u011bstnavatele na PF.<\/p>\n\n\n\n<p>Lze vytvo\u0159it potvrzen\u00ed pro v\u0161echny zam\u011bstnance, kte\u0159\u00ed v kalend\u00e1\u0159n\u00edm roce obdr\u017eeli mzdovou slo\u017eku 9970 Povinn\u00fd p\u0159\u00edsp\u011bvek na PF, nebo pro jednotliv\u00e9 zam\u011bstnance. Potvrzen\u00ed se vytv\u00e1\u0159\u00ed za kalend\u00e1\u0159n\u00ed rok.&nbsp;<\/p>\n\n\n\n<p>N\u00e1le\u017eitosti potvrzen\u00ed:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>P\u0159\u00edjmen\u00ed a jm\u00e9no\u00a0<\/li>\n\n\n\n<li>Rodn\u00e9 \u010d\u00edslo\u00a0<\/li>\n\n\n\n<li>Bydli\u0161t\u011b zam\u011bstnance<\/li>\n\n\n\n<li>Zam\u011bstnavatel, adresa a I\u010cO<\/li>\n\n\n\n<li>Datum uplatn\u011bn\u00ed pr\u00e1va na povinn\u00fd p\u0159\u00edsp\u011bvek (z \u00fadaje L4056 Datum \u017e\u00e1dosti o povinn\u00fd p\u0159\u00edsp\u011bvek na PF)<\/li>\n\n\n\n<li>Datum platby (z parametrick\u00e9ho souboru v polo\u017ece menu Mzdy-2\u20137\u20131 &#8211; odd\u00edl V\u00fdpo\u010det &#8211; Obvykl\u00fd den)<\/li>\n\n\n\n<li>V\u00fd\u0161e p\u0159\u00edsp\u011bvku = povinn\u00fd p\u0159\u00edsp\u011bvek zam\u011bstnavatele (v programu se eviduje povinn\u00fd p\u0159\u00edsp\u011bvek zam\u011bstnavatele na PF pod mzdovou slo\u017ekou 9970)<\/li>\n\n\n\n<li>Vym\u011b\u0159ovac\u00ed z\u00e1klad \u2013 jedn\u00e1 se o vym\u011b\u0159ovac\u00ed z\u00e1klad na soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed\u00a0<\/li>\n\n\n\n<li>Po\u010det sm\u011bn rizikov\u00e9 pr\u00e1ce \u2013 v\u00fdpo\u010det po\u010dtu sm\u011bn (vykazov\u00e1n\u00ed sm\u011bn podrobn\u011b pops\u00e1no v popisc\u00edch k verzi V04R25M29)<\/li>\n<\/ul>\n\n\n\n<h1 class=\"wp-block-heading\">S L O V E N S K \u00c1 &nbsp; L E G I S L A T I V A<\/h1>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>1) Zmena n\u00e1roku na pracovn\u00e9 vo\u013eno pri sprev\u00e1dzan\u00ed od 1.1.2026<\/strong><\/h2>\n\n\n\n<p>V predch\u00e1dzaj\u00facej verzii bolo predstaven\u00fdch nieko\u013eko mzdov\u00fdch zlo\u017eiek, ktor\u00e9 rie\u0161ili novinky v pracovnom vo\u013ene.<\/p>\n\n\n\n<p>Tieto mzdov\u00e9 zlo\u017eky teraz pre\u0161li rev\u00edziou.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Zlo\u017eky 540 a 6540 boli zru\u0161en\u00e9, ke\u010f\u017ee i\u0161lo iba o roz\u0161\u00edrenie pr\u00edpadov, na ktor\u00e9 je mo\u017en\u00e9 \u010derpa\u0165 \u0161tandardn\u00fa mzdov\u00fa zlo\u017eku 554.<\/li>\n\n\n\n<li>Zlo\u017eka 538 bola premenovan\u00e1 na Doprovod zdravotne postihnut\u00e9ho die\u0165a\u0165a (\u00a7141 ods. 2 p\u00edsm. c2), ke\u010f\u017ee nejde iba o doprovod k lek\u00e1rovi.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>2) Registra\u010dn\u00fd list fyzickej osoby (RLFO) \u2013 nov\u00e1 povinnos\u0165 od 1. 4. 2026<\/strong><\/h2>\n\n\n\n<p>Od 1. apr\u00edla 2026 nadob\u00fada \u00fa\u010dinnos\u0165 nov\u00e1 povinnos\u0165 pre zamestn\u00e1vate\u013eov pri prihlasovan\u00ed zamestnancov do Soci\u00e1lnej pois\u0165ovne prostredn\u00edctvom Registra\u010dn\u00e9ho listu fyzickej osoby (RLFO).<\/p>\n\n\n\n<p>Pri prihl\u00e1sen\u00ed zamestnanca bude zamestn\u00e1vate\u013e povinn\u00fd uvies\u0165:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u010d\u00edslo bankov\u00e9ho \u00fa\u010dtu<\/strong>\u00a0zamestnanca vo form\u00e1te IBAN, na ktor\u00fd sa vypl\u00e1ca mzda,<\/li>\n<\/ul>\n\n\n\n<p>alebo<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>inform\u00e1ciu o v\u00fdplate mzdy v hotovosti.<\/li>\n<\/ul>\n\n\n\n<p>Z\u00e1kon z\u00e1rove\u0148 uklad\u00e1 zamestn\u00e1vate\u013eom povinnos\u0165 doplni\u0165 tieto \u00fadaje aj&nbsp;<strong>pre v\u0161etk\u00fdch existuj\u00facich zamestnancov<\/strong>, ktor\u00ed boli do Soci\u00e1lnej pois\u0165ovne prihl\u00e1sen\u00ed&nbsp;<strong>pred 1. 4. 2026<\/strong>. T\u00e1to povinnos\u0165 predstavuje pre zamestn\u00e1vate\u013eov jednorazov\u00fa administrat\u00edvnu z\u00e1\u0165a\u017e.<\/p>\n\n\n\n<p>V programe je teraz implementovan\u00e1 podpora novej legislat\u00edvnej povinnosti a situ\u00e1cia je rie\u0161en\u00e1 nasledovne:<\/p>\n\n\n\n<p>Ke\u010f\u017ee pred touto zmenou sa v RLFO neevidoval sp\u00f4sob v\u00fdplaty mzdy, program teraz automaticky vygeneruje zmenu RLFO v pr\u00edpade nahl\u00e1senia. Sp\u00f4sobu v\u00fdplaty mzdy zamestnanca (na \u00fa\u010det vo form\u00e1te IBAN alebo v hotovosti) do Soci\u00e1lnej pois\u0165ovne. T\u00fdmto sp\u00f4sobom je mo\u017en\u00e9 po\u010das prechodn\u00e9ho obdobia, najnesk\u00f4r do 31. 3. 2026, splni\u0165 povinnos\u0165 doplnenia \u00fadajov pre existuj\u00facich zamestnancov.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>3) In\u0161tit\u00fat vyl\u00fa\u010denia povinnosti plati\u0165 poistn\u00e9 je od 1.1.2026 zru\u0161en\u00fd<\/strong><\/h2>\n\n\n\n<p>In\u0161tit\u00fat vyl\u00fa\u010denia povinnosti plati\u0165 poistn\u00e9 za zamestnanca a za zamestn\u00e1vate\u013ea, ktor\u00fd bol do 31.12.2025 upraven\u00fd v \u00a7 140 z\u00e1kona o soci\u00e1lnom poisten\u00ed, sa \u00fa\u010dinnos\u0165ou od 1.1.2026 &#8222;ru\u0161\u00ed&#8220;. Pre zamestnanca sa tak ru\u0161\u00ed doteraz vyl\u00fa\u010den\u00e1 povinnos\u0165 plati\u0165 poistn\u00e9 na soci\u00e1lne poistenie v ni\u017e\u0161ie uveden\u00fdch obdobiach \u2013 to znamen\u00e1, \u017ee ak zamestnanec po\u010das ni\u017e\u0161ie uveden\u00fdch obdob\u00ed dosiahne pr\u00edjem, bude z nich on a jeho zamestn\u00e1vate\u013e plati\u0165 poistn\u00e9 na soci\u00e1lne poistenie:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>obdobie od jeho uznania za do\u010dasne PN do skon\u010denia do\u010dasnej PN, najdlh\u0161ie do uplynutia 52 t\u00fd\u017ed\u0148ov jej trvania<\/li>\n\n\n\n<li>poberania matersk\u00e9ho alebo nepoberania matersk\u00e9ho (ak d\u00f4vod, \u017ee zamestnanec nepober\u00e1 matersk\u00e9 je ten, \u017ee zamestnanec nesplnil podmienku z\u00edskania najmenej 270 dn\u00ed nemocensk\u00e9ho poistenia)<\/li>\n\n\n\n<li>obdobie osobn\u00e9ho a celodenn\u00e9ho o\u0161etrovania\/starostlivosti z\u00e1konom stanoven\u00fa osobu do jej skon\u010denia, najdlh\u0161ie do 14. d\u0148a pot\u0159eby tohto o\u0161etrovania alebo starostlivosti (kr\u00e1tkodob\u00e9 o\u0161etrovn\u00e9)<\/li>\n\n\n\n<li>obdobie osobn\u00e9ho a celodenn\u00e9ho o\u0161etrovania z\u00e1konom stanovenej osoby do jeho skon\u010denia, najdlh\u0161ie do 90. d\u0148a tohto o\u0161etrovania (dlhodob\u00e9 o\u0161etrovn\u00e9)<\/li>\n\n\n\n<li>obdobie n\u00e1roku na v\u00fdplatu rehabilita\u010dn\u00e9ho alebo rekvalifika\u010dn\u00e9ho<\/li>\n\n\n\n<li>ospravedlnen\u00e1 nepr\u00edtomnos\u0165 v pr\u00e1ci z d\u00f4vodu \u00fa\u010dasti zamestnanca na \u0161trajku.<\/li>\n<\/ul>\n\n\n\n<p>Zru\u0161enie in\u0161tit\u00fatu vyl\u00fa\u010denia povinnosti plati\u0165 poistn\u00e9 v \u00a7 140 ZSP &#8222;\u010diasto\u010dne&#8220; nahradilo nov\u00e9 ustanovenie \u00a7 54 ods. 10 novely \u010d. 261\/2025 Z. z. z\u00e1kona o soci\u00e1lnom poisten\u00ed (\u010dl\u00e1nok VI. konsolida\u010dn\u00e9ho z\u00e1kona) \u2013 t\u00e1to legislat\u00edvna zmena m\u00e1 dopad na:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>platenie poistn\u00e9ho z pr\u00edjmu, ktor\u00fd je vyplaten\u00fd po\u010das trvania z\u00e1konom stanoven\u00fdch soci\u00e1lnych udalost\u00ed (doba DPN\/OCR,MATERSK\u00c9\/rehabilita\u010dn\u00e9\/\u00fa\u010das\u0165 na z\u00e1konnom \u0161trajku)<\/li>\n\n\n\n<li>in\u0161tit\u00fat kr\u00e1tenia maxim\u00e1lneho vymeriavacieho z\u00e1kladu (\u00a7 138 ods. 14 ZSP)<\/li>\n\n\n\n<li>v\u00fdpo\u010det denn\u00e9ho vymeriavacieho z\u00e1kladu pre v\u00fdpo\u010det n\u00e1hrady pr\u00edjmu a nemocenskej d\u00e1vky pri do\u010dasnej PN (\u00a7 54 ods. 10 ZSP)<\/li>\n\n\n\n<li>vykazovanie poistn\u00e9ho vo v\u00fdkazoch poistn\u00e9ho a pr\u00edspevkov [napr. \u00a7 231 ods. 1 p\u00edsm. g) ZSP].<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>4) Odmena vyplaten\u00e1 po\u010das do\u010dasnej pracovnej neschopnosti<\/strong><\/h2>\n\n\n\n<p>Pod\u013ea p\u00f4vodnej pr\u00e1vnej \u00fapravy platilo, \u017ee ak mal zamestnanec po\u010das obdobia vyl\u00fa\u010denia povinnosti plati\u0165 poistn\u00e9 (napr\u00edklad po\u010das PN\/OCR,MAT) vyplaten\u00fd zdanite\u013en\u00fd pr\u00edjem (napr. odmena za pr\u00e1cu vykonan\u00fa pred n\u00e1stupom na DPN), poistn\u00e9 na soci\u00e1lne poistenie sa neplatilo (s v\u00fdnimkou \u00farazov\u00e9ho poistenia, ktor\u00e9 plat\u00ed len zamestn\u00e1vate\u013e). Po\u010dn\u00fac rokom 2026 u\u017e zamestnanec nem\u00e1 po\u010das trvania z\u00e1konom stanoven\u00fdch soci\u00e1lnych udalost\u00ed vyl\u00fa\u010den\u00fa povinnos\u0165 plati\u0165 poistn\u00e9 na soci\u00e1lne poistenie. To znamen\u00e1, \u017ee ak zamestn\u00e1vate\u013e po\u010das trvania t\u00fdchto obdob\u00ed z\u00fa\u010dtuje zamestnancovi pr\u00edjem zo z\u00e1vislej \u010dinnosti, ktor\u00fd je vymeriavac\u00edm z\u00e1kladom, tak m\u00e1 zamestnanec a aj zamestn\u00e1vate\u013e povinnos\u0165 z tohto pr\u00edjmu zaplati\u0165 poistn\u00e9 na soci\u00e1lne poistenie a na\u010falej aj odvody na zdravotn\u00e9 poistenie (ktor\u00e9 sa odv\u00e1dzali aj pred prijat\u00edm tejto novej pr\u00e1vnej \u00fapravy).<\/p>\n\n\n\n<p>Pr\u00edklad: Zamestnanec je cel\u00fd mesiac pr\u00e1ceneschopn\u00fd a mal vyplaten\u00fd pr\u00edjem za pr\u00e1cu, ktor\u00fa vykonal pred n\u00e1stupom na DPN. Ak\u00fd po\u010det dn\u00ed poistenia vyk\u00e1\u017ee zamestn\u00e1vate\u013e v mesa\u010dnom v\u00fdkaze poistn\u00e9ho od 1.1.2026?<\/p>\n\n\n\n<p>V mesa\u010dnom v\u00fdkaze poistn\u00e9ho vyk\u00e1\u017ee zamestn\u00e1vate\u013e 30\/31\/28 kalend\u00e1rnych dn\u00ed poistenia, a to pod\u013ea kalend\u00e1rneho mesiaca, za ktor\u00fd bol pr\u00edjem vyplaten\u00fd a nenulov\u00fd VZ, t.j. z\u00fa\u010dtovan\u00fd pr\u00edjem; (pod\u013ea pr\u00e1vnej \u00fapravy platnej do 31.12.2025 by to bolo 0 dn\u00ed poistenia).<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>5) Kr\u00e1tenie maxim\u00e1lneho vymeriavacieho z\u00e1kladu v roku 2026<\/strong><\/h2>\n\n\n\n<p>Ak nemocensk\u00e9 poistenie, d\u00f4chodkov\u00e9 poistenie a poistenie v nezamestnanosti trvalo len \u010das\u0165 kalend\u00e1rneho mesiaca (od 1.1.2026 sa vyp\u00fa\u0161\u0165a text: alebo v kalend\u00e1rnom mesiaci s\u00fa obdobia pod\u013ea \u00a7 140), maxim\u00e1lny vymeriavac\u00ed z\u00e1klad pod\u013ea \u00a7 138 ods. 10 z\u00e1kona (okrem \u00farazov\u00e9ho poistenia) sa uprav\u00ed pod\u013ea po\u010dtu dn\u00ed, za ktor\u00e9 sa plat\u00ed poistn\u00e9. Vymeriavac\u00ed z\u00e1klad pripadaj\u00faci na jeden de\u0148 sa zaokr\u00fah\u013euje na najbli\u017e\u0161\u00ed eurocent nadol. Z uveden\u00e9ho vypl\u00fdva, \u017ee ak nemocensk\u00e9 poistenie, d\u00f4chodkov\u00e9 poistenie a poistenie v nezamestnanosti trvalo len \u010das\u0165 kalend\u00e1rneho mesiaca (t.j. zamestnanec nebol povinne poisten\u00fd ako \u201ezamestnanec na \u00fa\u010dely soci\u00e1lneho poistenia\u201c po\u010das cel\u00e9ho kalend\u00e1rneho mesiaca), maxim\u00e1lny mesa\u010dn\u00fd vymeriavac\u00ed z\u00e1klad sa uprav\u00ed \u2013 \u201ekr\u00e1ti\u201c pod\u013ea po\u010dtu dn\u00ed, za ktor\u00e9 sa plat\u00ed poistn\u00e9.<\/p>\n\n\n\n<p><strong>MAXIM\u00c1LNE DENN\u00c9 VYMERIAVACIE Z\u00c1KLADY V SP<\/strong><\/p>\n\n\n\n<p>Maxim\u00e1lny mesa\u010dn\u00fd vymeriavac\u00ed z\u00e1klad&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;16 764.00\u20ac<\/p>\n\n\n\n<p>Maxim\u00e1lny DVZ &#8211; mesiac s 28 kalend\u00e1rnymi d\u0148ami&nbsp; &nbsp; &nbsp; 598.71\u20ac<\/p>\n\n\n\n<p>Maxim\u00e1lny DVZ &#8211; mesiac s 30 kalend\u00e1rnymi d\u0148ami&nbsp; &nbsp; &nbsp; 559.00\u20ac<\/p>\n\n\n\n<p>Maxim\u00e1lny DVZ &#8211; mesiac s 31 kalend\u00e1rnymi d\u0148ami&nbsp; &nbsp; &nbsp; 541.00\u20ac<\/p>\n\n\n\n<p>K situ\u00e1ci\u00e1m, kedy m\u00e1 zamestnanec \u201ekr\u00e1ten\u00fd\u201c maxim\u00e1lny mesa\u010dn\u00fd vymeriavac\u00ed z\u00e1klad, t.j. odpracuje len \u010das\u0165 mesiaca, doch\u00e1dza vtedy, ak:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>zamestnanec nast\u00fapi do zamestnania, resp. ukon\u010d\u00ed zamestnanie po\u010das pr\u00edslu\u0161n\u00e9ho kalend\u00e1rneho mesiaca alebo<\/li>\n\n\n\n<li>zamestnanec je \u010das\u0165 kalend\u00e1rneho mesiaca mimo &#8222;pracovn\u00e9ho procesu&#8220;, napr. \u010derp\u00e1 pracovn\u00e9 vo\u013eno bez n\u00e1hrady mzdy, t.j. doch\u00e1dza po\u010das mesiaca k preru\u0161eniu povinn\u00e9ho poistenia.<\/li>\n<\/ul>\n\n\n\n<p>Z uveden\u00e9ho vypl\u00fdva, \u017ee obdobia taxat\u00edvne vymenovan\u00e1 v \u00a7 54 ods. 10 z\u00e1kona \u010d. 261\/2025 Z. z. (ktor\u00e9 sa od 1.1.2026 vylu\u010duj\u00fa z rozhoduj\u00faceho obdobia na zistenie denn\u00e9ho vymeriavacieho z\u00e1kladu), nebud\u00fa ma\u0165 dopad na kr\u00e1tenie maxim\u00e1lneho vymeriavacieho z\u00e1kladu.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>6) V\u00fdkazy pre Soci\u00e1lnu pois\u0165ov\u0148u<\/strong><\/h2>\n\n\n\n<p>Vzh\u013eadom na pomerne zlo\u017eit\u00e9 legislat\u00edvne zmeny v oblasti soci\u00e1lneho poistenia st\u00e1le dola\u010fujeme v\u00fdkazy pre Soci\u00e1lnu pois\u0165ov\u0148u.<\/p>\n\n\n\n<p>Na\u0161\u00edm cie\u013eom je pred\u00eds\u0165 komplik\u00e1ci\u00e1m a mo\u017en\u00fdm chyb\u00e1m.<\/p>\n\n\n\n<p>Z tohto d\u00f4vodu V\u00e1s do\u010dasne \u017eiadame o strpenie a mesa\u010dn\u00e9 v\u00fdkazy pre Soci\u00e1lnu pois\u0165ov\u0148u zatia\u013e negenerujte. Pros\u00edme V\u00e1s, aby ste vy\u010dkali na \u010fal\u0161iu verziu, ktor\u00e1 bude k tejto t\u00e9me vydan\u00e1 v priebehu bud\u00faceho t\u00fd\u017ed\u0148a.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u010cesk\u00e1 legislativa 2026<br \/>\nSlovensk\u00e1 legislativa 2026<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[121],"tags":[],"class_list":["post-11067","post","type-post","status-publish","format-standard","hentry","category-verze"],"_links":{"self":[{"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/posts\/11067","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/comments?post=11067"}],"version-history":[{"count":1,"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/posts\/11067\/revisions"}],"predecessor-version":[{"id":11068,"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/posts\/11067\/revisions\/11068"}],"wp:attachment":[{"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/media?parent=11067"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/categories?post=11067"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/tags?post=11067"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}