{"id":4357,"date":"2023-01-25T15:27:37","date_gmt":"2023-01-25T15:27:37","guid":{"rendered":"https:\/\/podpora.nuggetsw.cz\/?p=4357"},"modified":"2023-02-08T11:48:31","modified_gmt":"2023-02-08T11:48:31","slug":"verzia-v04r23m00-sk","status":"publish","type":"post","link":"https:\/\/podpora.nuggetsw.cz\/index.php\/2023\/01\/25\/verzia-v04r23m00-sk\/","title":{"rendered":"Verzia V04R23M00 &#8211; SK"},"content":{"rendered":"\n<h2 class=\"wp-block-heading\">ZMENY V  LEGISLAT\u00cdVE SR S \u00da\u010cINNOS\u0164OU OD 1.1.2023<\/h2>\n\n\n\n<h2 class=\"wp-block-heading\">1) Minim\u00e1lna mzda od janu\u00e1ra 2023<\/h2>\n\n\n\n<p><strong>Od 1.1.2023 je v platnosti mesa\u010dn\u00e1 minim\u00e1lna mzda vo v\u00fd\u0161ke 700 eur<\/strong>.<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li><strong>4,023 \u20ac<\/strong> za ka\u017ed\u00fa odpracovan\u00fa hodinu pri \u00fav\u00e4zku <strong>40 hod<\/strong><\/li><li><strong>4,153 \u20ac<\/strong> za ka\u017ed\u00fa odpracovan\u00fa hodinu pri \u00fav\u00e4zku <strong>38,75 hod<\/strong><\/li><li><strong>4,291 \u20ac<\/strong> za ka\u017ed\u00fa odpracovan\u00fa hodinu pri \u00fav\u00e4zku <strong>37,5 hod<\/strong><\/li><\/ul>\n\n\n\n<p>Minim\u00e1lne mzdov\u00e9 n\u00e1roky od 1.1.2023 pod\u013ea stup\u0148ov n\u00e1ro\u010dnosti pr\u00e1ce:<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table><tbody><tr><td>stupe\u0148 n\u00e1ro\u010dnosti<\/td><td>mesa\u010dn\u00e1 mzda 2023 v \u20ac<\/td><td>hodinov\u00e1 mzda 40hod \u00fav\u00e4zok v \u20ac<\/td><td>hodinov\u00e1 mzda 38,75hod \u00fav\u00e4zok v \u20ac<\/td><td>hodinov\u00e1 mzda 37,5hod \u00fav\u00e4zok v \u20ac<\/td><\/tr><tr><td>1.<\/td><td>700<\/td><td>4,023<\/td><td>4,153<\/td><td>4,291<\/td><\/tr><tr><td>2.<\/td><td>816<\/td><td>4,690<\/td><td>4,841<\/td><td>5,003<\/td><\/tr><tr><td>3.<\/td><td>932<\/td><td>5,356<\/td><td>5,529<\/td><td>5,713<\/td><\/tr><tr><td>4.<\/td><td>1048<\/td><td>6,023<\/td><td>6,217<\/td><td>6,425<\/td><\/tr><tr><td>5.<\/td><td>1164<\/td><td>6,690<\/td><td>6,906<\/td><td>7,136<\/td><\/tr><tr><td>6.<\/td><td>1280<\/td><td>7,356<\/td><td>7,593<\/td><td>7,846<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>Minim\u00e1lne mzdov\u00e9 n\u00e1roky pre rok 2023 sa ur\u010duj\u00fa ako sumy pre rok 2020 nav\u00fd\u0161en\u00e9 o 120 eur.<br>Nav\u00fd\u0161enie je o sumu, o ktor\u00fa sa v roku 2023 oproti roku 2020 nav\u00fd\u0161ila minim\u00e1lna mzda.<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>V\u00fdpo\u010det pri hodinovej mzde 40h\/t: 1\/174 zo sumy minim\u00e1lneho mzdov\u00e9ho n\u00e1roku pri mesa\u010dnej mzde<\/li><li>V\u00fdpo\u010det pri hodinovej mzde 38,75h\/t: Suma minim\u00e1lneho mzdov\u00e9ho n\u00e1roku pri hodinovej mzde 40h\/t x 40\/38,75<\/li><li>V\u00fdpo\u010det pri hodinovej mzde 37,5h\/t: Suma minim\u00e1lneho mzdov\u00e9ho n\u00e1roku pri hodinovej mzde 40h\/t x 40\/37,5<br>V\u00fdsledky sa zaokr\u00fah\u013euj\u00fa na 3 desatinn\u00e9 miesta matematicky (\u00a7 120 ods. 7 ZP).<\/li><\/ul>\n\n\n\n<p><strong><em>POZOR<\/em><\/strong>! Priemer vypo\u010d\u00edtan\u00fd za 4Q 2022 pou\u017eit\u00fd v 1Q 2023 mus\u00ed by\u0165 aspo\u0148 vo v\u00fd\u0161ke min. mzdy.<\/p>\n\n\n\n<p>P\u00f4vodn\u00e9 hodnoty: 646\u20ac\/mesiac; 3,713\u20ac\/hod<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">2) Zmeny v legislat\u00edvnom nastaven\u00ed pr\u00edplatkov za pr\u00e1cu<\/h2>\n\n\n\n<p><strong>Nastavenie pr\u00edplatkov do 31. m\u00e1ja 2023<\/strong><br>Pod\u013ea doteraj\u0161ieho z\u00e1kona, ktor\u00fd je v s\u00fa\u010dasnosti st\u00e1le \u00fa\u010dinn\u00fd, s\u00fa pr\u00edplatky za pr\u00e1cu rozdelen\u00e9 do dvoch skup\u00edn. Ich suma je bu\u010f priamo stanoven\u00e1 v z\u00e1kone, alebo sa ich v\u00fd\u0161ka via\u017ee na priemern\u00fa \u010di minim\u00e1lnu mzdu.<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table><tbody><tr><td>pr\u00edplatok<\/td><td>z\u00e1kladn\u00e1 \u010diastka v \u20ac<\/td><td>pri pravidelnej pr\u00e1ci v \u20ac<\/td><td>rizikov\u00e1 pr\u00e1ca v \u20ac<\/td><\/tr><tr><td>za sobotu<\/td><td>1,79<\/td><td>1,61<\/td><td><\/td><\/tr><tr><td>za nede\u013eu<\/td><td>3,58<\/td><td>3,22<\/td><td><\/td><\/tr><tr><td>za no\u010dn\u00fa pr\u00e1cu<\/td><td>1,43<\/td><td>1,25<\/td><td>1,79<\/td><\/tr><tr><td>za s\u0165a\u017een\u00fd v\u00fdkon pr\u00e1ce<\/td><td>0,72<\/td><td><\/td><td><\/td><\/tr><tr><td>za sviatok &#8211; dohody<\/td><td>4,023<\/td><td><\/td><td><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table><tbody><tr><td>pr\u00edplatok<\/td><td>neakt\u00edvny na pracovisku v \u20ac<\/td><td>neakt\u00edvny mimo pracovisko v \u20ac<\/td><\/tr><tr><td>pohotovos\u0165<\/td><td>3,713<\/td><td>0,72<\/td><\/tr><tr><td><\/td><td><\/td><td><\/td><\/tr><tr><td>P\u00f4vodn\u00e1 hodnota<\/td><td>3,58<\/td><td><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">3) Da\u0148ov\u00fd bonus na die\u0165a &#8211; Zmena vekovej hranice<\/h2>\n\n\n\n<p>V roku 2023 plat\u00ed, \u017ee v\u00fd\u0161ka da\u0148ov\u00e9ho bonusu na die\u0165a sa rozli\u0161uje v z\u00e1vislosti od veku vy\u017eivovan\u00e9ho die\u0165a\u0165a, pri\u010dom vek vy\u017eivovan\u00e9ho die\u0165a\u0165a sa rozli\u0161uje do dvoch vekov\u00fdch hran\u00edc (do 18 rokov a nad 18 rokov veku).<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table><tbody><tr><td>Vekov\u00e1 kateg\u00f3ria<\/td><td>P\u00f4vodn\u00e9 hodnoty v \u20ac<\/td><td><strong>Nov\u00e9 hodnoty v \u20ac<\/strong><\/td><\/tr><tr><td><strong>do 18 rokov<\/strong><\/td><td>70<\/td><td><strong>140<\/strong><\/td><\/tr><tr><td><strong>nad 18 rokov<\/strong><\/td><td>40<\/td><td><strong>50<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>Maxim\u00e1lna v\u00fd\u0161ka da\u0148ov\u00e9ho bonusu na die\u0165a (mesa\u010dn\u00e1, resp. ro\u010dn\u00e1) je ohrani\u010den\u00e1 percentom zo z\u00e1kladu dane, z \u010doho vypl\u00fdva, \u017ee po novom v\u00fdpo\u010dte, nemus\u00ed ma\u0165 n\u00e1rok ka\u017ed\u00fd zamestnanec na pln\u00fa v\u00fd\u0161ku da\u0148ov\u00e9ho bonusu.<\/p>\n\n\n\n<p>Maxim\u00e1lna mo\u017en\u00e1 suma da\u0148ov\u00e9ho bonusu (20 % a\u017e 55 % \u010diastkov\u00e9ho z\u00e1kladu dane) sa ur\u010d\u00ed pod\u013ea po\u010dtu det\u00ed, na ktor\u00e9 si da\u0148ovn\u00edk uplat\u0148uje da\u0148ov\u00fd bonus.<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table><tbody><tr><td>Po\u010det vy\u017eiv. det\u00ed<\/td><td>Percentu\u00e1lny limit z\u00e1kladu dane<\/td><\/tr><tr><td>1<\/td><td>20 %<\/td><\/tr><tr><td>2<\/td><td>27 %<\/td><\/tr><tr><td>3<\/td><td>34 %<\/td><\/tr><tr><td>4<\/td><td>41 %<\/td><\/tr><tr><td>5<\/td><td>48 %<\/td><\/tr><tr><td>6 a viac<\/td><td>55 %<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>N\u00e1rok na da\u0148ov\u00fd bonus na die\u0165a vo veku do 18 rokov je len vtedy, ak sa na die\u0165a neposkytuje dot\u00e1cia na stravovanie pod\u013ea \u00a7 4 ods. 3 p\u00edsm. c) z\u00e1kona \u010d. 544\/2010 Z. z. o dot\u00e1ci\u00e1ch.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">4) Nezdanite\u013en\u00e1 \u010das\u0165 z\u00e1kladu dane na poplatn\u00edka<\/h2>\n\n\n\n<p>V roku 2023<strong> nezdanite\u013en\u00e1 \u010das\u0165 z\u00e1kladu dane je 410,24 \u20ac mesa\u010dne<\/strong>.<br><strong>Ro\u010dn\u00e1 odpo\u010d\u00edtate\u013en\u00e1 polo\u017eka<\/strong> na da\u0148ovn\u00edka je vo v\u00fd\u0161ke <strong>4922,82 \u20ac.<\/strong><br>Obe sumy nezdanite\u013en\u00fdch \u010dast\u00ed s\u00fa platn\u00e9 od 1.1.2023 do 31.12.2023.<\/p>\n\n\n\n<p>P\u00f4vodn\u00e1 hodnota: 381,61\u20ac<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">5) Hranice pre sadzbu 19% dane<\/h2>\n\n\n\n<p>Pre rok 2023 <strong>hnanice pre 19% sadzbu<\/strong> dane je \u010diastka <strong>3.453,799 \u20ac.<\/strong><\/p>\n\n\n\n<p>P\u00f4vodn\u00e1 hodnota: 3.212,75\u20ac.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">6) Nepe\u0148a\u017en\u00e9 pr\u00edjmy pro rok 2023<\/h2>\n\n\n\n<p>Pr\u00edjmom osloboden\u00fdm od dane je nepe\u0148a\u017en\u00e9 plnenie poskytnut\u00e9 zamestnancovi v \u00fahrnnej sume najviac 500 eur za zda\u0148ovacie obdobie od v\u0161etk\u00fdch zamestn\u00e1vate\u013eov.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">7) Pr\u00edspevok na stravovanie<\/h2>\n\n\n\n<p>Od 1. janu\u00e1ra 2023 s\u00fa platn\u00e9 nov\u00e9, vy\u0161\u0161ie sadzby stravn\u00e9ho pre tuzemsk\u00e9 pracovn\u00e9 cesty.<\/p>\n\n\n\n<p><em>Sumy stravn\u00e9ho pre \u010dasov\u00e9 p\u00e1sma s\u00fa<\/em>:<br>     <strong>6,80 \u20ac <\/strong>pre \u010dasov\u00e9 p\u00e1smo <strong>5 a\u017e 12 hod\u00edn,<\/strong><br>     <strong>10,10 \u20ac<\/strong> pre \u010dasov\u00e9 p\u00e1smo <strong>nad<\/strong> <strong>12 hod\u00edn a\u017e 18 hod\u00edn,<\/strong><br>     15,30 \u20ac pre \u010dasov\u00e9 p\u00e1smo <strong>nad 18 hod\u00edn<\/strong>.<\/p>\n\n\n\n<p>V\u00fddavky na stravovanie zamestnancov od 1.1.2023<\/p>\n\n\n\n<p>Da\u0148ov\u00fdmi v\u00fddavkami s\u00fa pr\u00edspevky na stravovanie zamestnancov poskytovan\u00e9 za podmienok ustanoven\u00fdch v Z\u00e1konn\u00edku pr\u00e1ce (z\u00e1konn\u00fd povinn\u00fd pr\u00edspevok, resp. aj pr\u00edspevok zo soci\u00e1lneho fondu, ktor\u00e9ho tvorba bola uznan\u00e1 za da\u0148ov\u00fd v\u00fddavok). Zo Z\u00e1konn\u00edka pr\u00e1ce vypl\u00fdva pre zamestn\u00e1vate\u013ea povinnos\u0165 poskytova\u0165 zamestnancovi pr\u00edspevok na stravovanie, a to: vo v\u00fd\u0161ke najmenej 55 % z ceny jedla, najviac za ka\u017ed\u00e9 jedlo do v\u00fd\u0161ky 55 % stravn\u00e9ho poskytovan\u00e9ho pri pracovnej ceste v trvan\u00ed 5 \u2013 12 hod\u00edn, od 1.1.2023 maxim\u00e1lne do v\u00fd\u0161ky 3,74 \u20ac.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">8) Maxim\u00e1lny vymeriavac\u00ed z\u00e1klad pre platenie poistn\u00e9ho na soci\u00e1lne poistenie<\/h2>\n\n\n\n<p><strong>Maxim\u00e1lny vymeriavac\u00ed z\u00e1klad zamestnanca<\/strong> na platenie poistn\u00e9ho na nemocensk\u00e9 poistenie, poistn\u00e9ho na d\u00f4chodkov\u00e9 poistenie a poistn\u00e9ho na poistenie v nezamestnanosti bude <strong>v \u00fahrne mesa\u010dne 8 477 eur<\/strong>, z toho <strong>maxim\u00e1lne poistn\u00e9 796,83 eura.<\/strong><\/p>\n\n\n\n<p><strong>Maxim\u00e1lny vymeriavac\u00ed z\u00e1klad zamestn\u00e1vate\u013ea<\/strong> mesa\u010dne na platenie poistn\u00e9ho na nemocensk\u00e9 poistenie, poistn\u00e9ho na d\u00f4chodkov\u00e9 poistenie, poistn\u00e9ho na poistenie v nezamestnanosti, poistn\u00e9ho na financovanie podpory, poistn\u00e9ho na garan\u010dn\u00e9 poistenie a poistn\u00e9ho do rezervn\u00e9ho fondu solidarity za zamestnanca bude <strong>8 477 eur<\/strong>, z toho <strong>maxim\u00e1lne poistn\u00e9 2 068,36 eura<\/strong>.<\/p>\n\n\n\n<p>Vymeriavac\u00ed z\u00e1klad zamestn\u00e1vate\u013ea na platenie poistn\u00e9ho na \u00farazov\u00e9 poistenie nie je obmedzen\u00fd maxim\u00e1lnou v\u00fd\u0161kou.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">9) Odvodov\u00e1 odpo\u010d\u00edtate\u013en\u00e1 polo\u017eka od 1.1.2023<\/h2>\n\n\n\n<p>Od 1. janu\u00e1ra 2023 sa zav\u00e1dza nov\u00e1 odvodov\u00e1 odpo\u010d\u00edtate\u013en\u00e1 polo\u017eka pre dohod\u00e1rov \u2013 \u0161tudentov a d\u00f4chodcov ale aj pre sez\u00f3nne pr\u00e1ce.<\/p>\n\n\n\n<p><strong>Odvodov\u00e1 odpo\u010d\u00edtate\u013en\u00e1 polo\u017eka je pre dohod\u00e1rov \u2013 \u0161tudentov a d\u00f4chodcov 200 eur za kalend\u00e1rny mesiac<\/strong>. Ak vymeriavac\u00ed z\u00e1klad zamestnanca v pr\u00e1vnom vz\u0165ahu na z\u00e1klade n\u00edm ur\u010denej dohody je za kalend\u00e1rny mesiac ni\u017e\u0161\u00ed ako 200 eur, odvodov\u00e1 odpo\u010d\u00edtate\u013en\u00e1 polo\u017eka je v sume tohto vymeriavacieho z\u00e1kladu.<\/p>\n\n\n\n<p><em><strong>Odpo\u010d\u00edtate\u013en\u00e1 polo\u017eka na SP pre \u0161tudentov a d\u00f4chodcov vo v\u00fd\u0161ke 200\u20ac sa aplikuje len pre t\u00fdch, ktor\u00ed maj\u00fa nastaven\u00e9 d\u00e1tum platnosti OOP v \u00fadaji D3233 a D3234L.<\/strong><\/em><\/p>\n\n\n\n<p>Odvodov\u00e1 odpo\u010d\u00edtate\u013en\u00e1 polo\u017eka je pri sez\u00f3nnej pr\u00e1ci je 605,50 eura.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">10) Maxim\u00e1lny denn\u00fd vymeriavac\u00ed z\u00e1klad na nemocensk\u00e9 d\u00e1vky v roku 2023<\/h2>\n\n\n\n<p>Maxim\u00e1lny denn\u00fd vymeriavac\u00ed z\u00e1klad sa pod\u013ea z\u00e1kona \u010d. 461\/2003 Z. z. o soci\u00e1lnom poisten\u00ed ur\u010duje z dvojn\u00e1sobku priemernej mzdy zistenej v kalend\u00e1rnom roku, ktor\u00fd dva roky predch\u00e1dza rozhoduj\u00facemu obdobiu.<\/p>\n\n\n\n<p>Pre rok 2023 sa maxim\u00e1lny denn\u00fd vymeriavac\u00ed z\u00e1klad po\u010d\u00edta zo sumy 2 422 \u20ac (2-n\u00e1sobok sumy 1 211 \u20ac) takto:<\/p>\n\n\n\n<p class=\"has-text-align-center\">2 422 \u20ac x (12 mesiacov\/365 dn\u00ed) = <strong>79,6274 \u20ac<\/strong><\/p>\n\n\n\n<p>P\u00f4vodn\u00e1 hodnota: 74,4987 \u20ac<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">11) Minim\u00e1lne zdravotn\u00e9 odvody zamestnanca od roku 2023<\/h2>\n\n\n\n<p>N\u00e1rodn\u00e1 rada SR d\u0148a 22. decembra 2022 schv\u00e1lila z\u00e1kon \u010d. 518\/2022 Z. z., ktor\u00fdm sa men\u00ed a dop\u013a\u0148a z\u00e1kon \u010d. 581\/2004 Z. z. o zdravotn\u00fdch pois\u0165ovniach, doh\u013eade nad zdravotnou starostlivos\u0165ou a o zmene a doplnen\u00ed niektor\u00fdch z\u00e1konov v znen\u00ed neskor\u0161\u00edch predpisov a ktor\u00fdm sa menia a dop\u013a\u0148aj\u00fa niektor\u00e9 z\u00e1kony. S\u00fa\u010das\u0165ou tohto n\u00e1vrhu je aj \u010cl. VII, ktor\u00fdm sa men\u00ed a dop\u013a\u0148a z\u00e1kon \u010d. 580\/2004 Z. z. o zdravotnom poisten\u00ed.<\/p>\n\n\n\n<p><strong>Najd\u00f4le\u017eitej\u0161ou zmenou je zavedenie minim\u00e1lneho poistn\u00e9ho zamestnanca s \u00fa\u010dinnos\u0165ou od 1. janu\u00e1ra 2023.<\/strong><\/p>\n\n\n\n<p>Podstata zavedenia minim\u00e1lneho poistn\u00e9ho zamestnanca spo\u010d\u00edva v tom, \u017ee poistenec &#8211; zamestnanec bude plati\u0165 poistn\u00e9 na zdravotn\u00e9 poistenie vypo\u010d\u00edtan\u00e9 najmenej zo sumy \u017eivotn\u00e9ho minima, ktor\u00e1 je platn\u00e1 k 1.1. dan\u00e9ho roka, a to bez oh\u013eadu na to, ak\u00fd bude ma\u0165 skuto\u010dn\u00fd pr\u00edjem u zamestn\u00e1vate\u013ea.<\/p>\n\n\n\n<p><strong>Minim\u00e1lny preddavok zamestnanca je pod\u013ea \u00a7 16a ods. 1 s\u00fa\u010det<\/strong>:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>preddavku na poistn\u00e9 zamestnanca vypo\u010d\u00edtan\u00e9ho ako 4 % zo sumy \u017eivotn\u00e9ho minima &#8211; bez zoh\u013eadnenia odpo\u010d\u00edtate\u013enej polo\u017eky a<\/li><li>preddavku na poistn\u00e9 zamestn\u00e1vate\u013ea za tak\u00e9hoto zamestnanca vypo\u010d\u00edtan\u00e9ho ako 10 % zo sumy \u017eivotn\u00e9ho minima &#8211; bez zoh\u013eadnenia odpo\u010d\u00edtate\u013enej polo\u017eky.<\/li><\/ul>\n\n\n\n<p><strong>Po\u010das roka 2023 je minim\u00e1lny preddavok zamestnanca s\u00fa\u010det<\/strong>:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>preddavku na poistn\u00e9 zamestnanca, ktor\u00fd sa vypo\u010d\u00edta ako 4 % z 234,42 \u20ac &#8211; bez zoh\u013eadnenia odpo\u010d\u00edtate\u013enej polo\u017eky, \u010do je suma 9,37 \u20ac,<\/li><li>preddavku na poistn\u00e9 zamestn\u00e1vate\u013ea za tak\u00e9hoto zamestnanca, ktor\u00fd sa vypo\u010d\u00edta ako 10 % z 234,42 \u20ac &#8211; bez zoh\u013eadnenia odpo\u010d\u00edtate\u013enej polo\u017eky, \u010do je suma 23,44 \u20ac.<br>Minim\u00e1lny preddavok zamestnanca je po\u010das roka 2023 suma 9,37 \u20ac + 23,44 \u20ac = 32,81 \u20ac.<\/li><\/ul>\n\n\n\n<p><strong>Minim\u00e1lny preddavok zamestnanca sa pod\u013ea \u00a7 16a ods. 2 zni\u017euje o pomern\u00fa \u010das\u0165 prisl\u00fachaj\u00facu k po\u010dtu kalend\u00e1rnych dn\u00ed, po\u010das ktor\u00fdch:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>bol zamestnanec s\u00fa\u010dasne samostatne z\u00e1robkovo \u010dinnou osobou<\/li><li>bol zamestnanec s\u00fa\u010dasne poistencom \u0161t\u00e1tu (napr. \u0161tudent, d\u00f4chodca, osoba poberaj\u00faca rodi\u010dovsk\u00fd pr\u00edspevok, nemocensk\u00e9, o\u0161etrovn\u00e9, matersk\u00e9\u2026)<\/li><li>bol zamestnanec osobou so zdravotn\u00fdm postihnut\u00edm<\/li><li>bol zamestnanec vyhl\u00e1sen\u00fd za nezvestn\u00fa osobu alebo sa poistenec nepova\u017eoval za zamestnanca.<\/li><\/ul>\n\n\n\n<p><em><strong>Ako postupova\u0165?<\/strong><\/em><\/p>\n\n\n\n<p><strong>Nastavenie programu je nasledovn\u00e9<\/strong>:<\/p>\n\n\n\n<p>     Pokia\u013e ide o osobou SZ\u010cO, v \u00fadaji L3206 za\u0161krtnite hodnotu 82.<br>     Osoby poberaj\u00face d\u00f4chodok je potrebn\u00e9 ozna\u010di\u0165 \u00fadaj L4801.<br>     Osoby so zdravotn\u00fdm poisten\u00edm \u00fadaj L4806.<br>     \u0160tudenti \u00fadaj L3240.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">12) Ro\u010dn\u00e9 z\u00fa\u010dtovanie za rok 2022<\/h2>\n\n\n\n<p>Finan\u010dn\u00e1 spr\u00e1va SR vydala pre tento rok nov\u00e9 verzie tla\u010d\u00edv, potrebn\u00fdch pre Ro\u010dn\u00e9 z\u00fa\u010dtovanie dane za rok 2022. <\/p>\n\n\n\n<p>D\u0148a 13.12.2022 nov\u00e9 tla\u010divo \u201e\u017diados\u0165 o ro\u010dn\u00e9 z\u00fa\u010dtovanie dane z pr\u00edjmu\u201c pre rok 2022 pod k\u00f3dom \u017dIA38v2022.<\/p>\n\n\n\n<p>Potvrdenie o zdanite\u013en\u00fdch pr\u00edjmoch je aktu\u00e1lne zo d\u0148a 13.12.2023 kedy bolo tla\u010divo zverejnen\u00e9 na Finan\u010dnej spr\u00e1ve pod k\u00f3dom POT39_5v22\/da\u0148ov\u00fd bonus.<\/p>\n\n\n\n<p>Tla\u010divo \u201eRo\u010dn\u00e9 z\u00fa\u010dtovanie dane\u201c je aktu\u00e1lne k\u00f3d MF\/017108\/2022-721 zo d\u0148a 22.12.2022 z d\u00f4vodu legislat\u00edvnych zmien obsahuje nov\u00e9 doplnen\u00e9 \u00fadaje.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">13) Pr\u00edjmy oslob. od dane (\u00a75 od.7 p\u00eds.o)<\/h2>\n\n\n\n<p><strong>Do mzdovej zlo\u017eky 5429 je mo\u017en\u00e9 zada\u0165 ako pe\u0148a\u017en\u00fd, tak aj nepe\u0148a\u017en\u00fd pr\u00edjem.<\/strong><\/p>\n\n\n\n<p>Pe\u0148a\u017en\u00fd pr\u00edjem zad\u00e1vajte tak ako doteraz, ale pokia\u013e potrebujete zada\u0165 <strong>nepe\u0148a\u017en\u00fd pr\u00edjem, je pot\u0159ebn\u00e9 do st\u013epca \u201eDni\u201c hodnotu 1.<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">14) V\u00fdkazy do Soci\u00e1lnej pois\u0165ovne<\/h2>\n\n\n\n<p>Vo verzii V04R23M00 s\u00fa aktualizovan\u00e9 mesa\u010dn\u00e9 v\u00fdkazy pre Soci\u00e1lnu pois\u0165ov\u0148u.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Legislat\u00edvn\u00e9 zmeny s \u00fa\u010dinnos\u0165ou od 1.1.2023<\/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-4357","post","type-post","status-publish","format-standard","hentry","category-verze"],"_links":{"self":[{"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/posts\/4357","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=4357"}],"version-history":[{"count":4,"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/posts\/4357\/revisions"}],"predecessor-version":[{"id":4418,"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/posts\/4357\/revisions\/4418"}],"wp:attachment":[{"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/media?parent=4357"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/categories?post=4357"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/tags?post=4357"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}