{"id":4397,"date":"2023-02-06T11:31:36","date_gmt":"2023-02-06T11:31:36","guid":{"rendered":"https:\/\/podpora.nuggetsw.cz\/?p=4397"},"modified":"2023-02-06T11:31:38","modified_gmt":"2023-02-06T11:31:38","slug":"vyber-z-legislativnich-novinek-od-roku-2023","status":"publish","type":"post","link":"https:\/\/podpora.nuggetsw.cz\/index.php\/2023\/02\/06\/vyber-z-legislativnich-novinek-od-roku-2023\/","title":{"rendered":"V\u00fdb\u011br z legislativn\u00edch novinek od roku 2023"},"content":{"rendered":"\n<h2 class=\"wp-block-heading\">1. <strong>Minim\u00e1lna mzda od janu\u00e1ra 2023<\/strong><\/h2>\n\n\n\n<p>Od 1.1.2023 je v platnosti mesa\u010dn\u00e1 minim\u00e1lna mzda vo v\u00fd\u0161ke 700 eur.<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>4,023\u20ac za ka\u017ed\u00fa odpracovan\u00fa hodinu pri \u00fav\u00e4zku 40 hod<\/li><li>4,153\u20ac za ka\u017ed\u00fa odpracovan\u00fa hodinu pri \u00fav\u00e4zku 38,75 hod<\/li><li>4,291\u20ac za ka\u017ed\u00fa odpracovan\u00fa hodinu pri \u00fav\u00e4zku 37,5 hod<\/li><\/ul>\n\n\n\n<p><strong>Minim\u00e1lne mzdov\u00e9 n\u00e1roky od 1.1.2023 pod\u013ea stup\u0148ov n\u00e1ro\u010dnosti pr\u00e1ce<\/strong>:<\/p>\n\n\n\n<figure class=\"wp-block-table aligncenter is-style-stripes\"><table><tbody><tr><td>stupe\u0148 n\u00e1ro\u010dnosti<\/td><td>mesa\u010dn\u00e1 mzda 2023<\/td><td>hodinov\u00e1 mzda 40 hod \u00fav\u00e4zok\u00a0\u00a0<\/td><td>hodinov\u00e1 mzda 38,75 hod. \u00fav\u00e4zok\u00a0\u00a0<\/td><td>hodinov\u00e1 mzda 37,5 hod \u00fav\u00e4zok\u00a0\u00a0<\/td><\/tr><tr><td>1.<\/td><td>700<\/td><td>4,023<\/td><td>4,153\u00a0<\/td><td>4,291\u00a0<\/td><\/tr><tr><td>2.<\/td><td>816<\/td><td>4,69\u00a0<\/td><td>4,841\u00a0<\/td><td>5,003\u00a0<\/td><\/tr><tr><td>3.<\/td><td>932<\/td><td>5,356\u00a0<\/td><td>5,529\u00a0<\/td><td>5,713\u00a0<\/td><\/tr><tr><td>4.<\/td><td>1048\u00a0<\/td><td>6,023\u00a0<\/td><td>6,217\u00a0<\/td><td>6,425\u00a0<\/td><\/tr><tr><td>5.<\/td><td>1164\u00a0<\/td><td>6,69\u00a0<\/td><td>6,906\u00a0<\/td><td>7,136\u00a0<\/td><\/tr><tr><td>6.<\/td><td>1280\u00a0<\/td><td>7,356\u00a0<\/td><td>7,593\u00a0<\/td><td>7,846\u00a0<\/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. 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>POZOR! 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. <strong>Zmeny v legislat\u00edvnom nastaven\u00ed pr\u00edplatkov za pr\u00e1cu<\/strong><\/h2>\n\n\n\n<p>Nastavenie pr\u00edplatkov do 31. m\u00e1ja 2023.<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 aligncenter is-style-stripes\"><table><tbody><tr><td>pr\u00edplatok<\/td><td>z\u00e1kladn\u00e1 \u010diastka<\/td><td>p\u0159i pravidelnej pr\u00e1ci<\/td><td>rizikov\u00e1 pr\u00e1ca<\/td><\/tr><tr><td>za sobotu<\/td><td>1,79 \u20ac<\/td><td>1,61 \u20ac<\/td><td><\/td><\/tr><tr><td>za nede\u013eu<\/td><td>3,58 \u20ac<\/td><td>3,22 \u20ac<\/td><td><\/td><\/tr><tr><td>za no\u010dn\u00fa pr\u00e1cu<\/td><td>1,43 \u20ac<\/td><td>1,25 \u20ac<\/td><td>1,79 \u20ac<\/td><\/tr><tr><td>za s\u0165a\u017een\u00fd v\u00fdkon pr\u00e1ce<\/td><td>0,72 \u20ac<\/td><td><\/td><td><\/td><\/tr><tr><td>za sviatok &#8211; dohody<\/td><td>4,02 \u20ac<\/td><td><\/td><td><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<figure class=\"wp-block-table aligncenter is-style-stripes\"><table><tbody><tr><td class=\"has-text-align-left\" data-align=\"left\">priplatok<\/td><td class=\"has-text-align-left\" data-align=\"left\">neakt\u00edvny na prasovisku<\/td><td>nekat\u00edvny mimo pracovisko<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">pohotovos\u0165<\/td><td class=\"has-text-align-left\" data-align=\"left\">3,713 \u20ac<\/td><td>0,72 \u20ac<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><em>P\u00f4vodn\u00e1 hodnota: 3,58 \u20ac<\/em><\/td><td class=\"has-text-align-left\" data-align=\"left\"><\/td><td><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">3. <strong>Da\u0148ov\u00fd bonus na die\u0165a &#8211; Zmena vekovej hranice<\/strong>\u00a0<\/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).\u00a0<\/p>\n\n\n\n<figure class=\"wp-block-table aligncenter is-style-stripes\"><table><tbody><tr><td>Vekov\u00e1 kateg\u00f3ria<\/td><td>P\u00f4vodn\u00e9 hodnoty<\/td><td>Nov\u00e9 hodnoty<\/td><\/tr><tr><td>do 18 rokov<\/td><td>70 \u20ac\u00a0\u00a0<\/td><td>140 \u20ac\u00a0<\/td><\/tr><tr><td>nad 18 rokov<\/td><td>40 \u20ac\u00a0\u00a0<\/td><td>50 \u20ac\u00a0<\/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 aligncenter is-style-stripes\"><table class=\"has-fixed-layout\"><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 %\u00a0\u00a0<\/td><\/tr><tr><td>5<\/td><td>48 %<\/td><\/tr><tr><td>6 a v\u00edce<\/td><td>55 %\u00a0<\/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<p>Sumy v tabu\u013eke s\u00fa uveden\u00e9 v eur\u00e1ch, v\u00fdsledky sa zaokr\u00fah\u013euj\u00fa na eurocenty matematicky.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">4. <strong>Minim\u00e1lne zdravotn\u00e9 odvody zamestnanca\u00a0\u00a0<\/strong><\/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>Najd\u00f4le\u017eitej\u0161ou zmenou je zavedenie minim\u00e1lneho poistn\u00e9ho zamestnanca s \u00fa\u010dinnos\u0165ou od 1. janu\u00e1ra 2023.<\/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>Minim\u00e1lny preddavok zamestnanca je pod\u013ea \u00a7 16a ods. 1 s\u00fa\u010det:<br>\u2022 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<br>\u2022 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.<\/p>\n\n\n\n<p>Po\u010das roka 2023 je minim\u00e1lny preddavok zamestnanca s\u00fa\u010det:<br>\u2022 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,<br>\u2022 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.<\/p>\n\n\n\n<p>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:<br>\u2022 bol zamestnanec s\u00fa\u010dasne samostatne z\u00e1robkovo \u010dinnou osobou<br>\u2022 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)<br>\u2022 bol zamestnanec osobou so zdravotn\u00fdm postihnut\u00edm<br>\u2022 bol zamestnanec vyhl\u00e1sen\u00fd za nezvestn\u00fa osobu alebo sa poistenec nepova\u017eoval za zamestnanca.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">5. <strong>Nov\u00e1 odvodov\u00e1 odpo\u010d\u00edtate\u013en\u00e1 polo\u017eka<\/strong>\u00a0<\/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>Odvodov\u00e1 odpo\u010d\u00edtate\u013en\u00e1 polo\u017eka je pre dohod\u00e1rov \u2013 \u0161tudentov a d\u00f4chodcov 200 eur za kalend\u00e1rny mesiac.<br>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.<br>Odvodov\u00e1 odpo\u010d\u00edtate\u013en\u00e1 polo\u017eka je pri sez\u00f3nnej pr\u00e1ci je 605,50 eura.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>V\u00fdb\u011br z legislativn\u00edch novinek od roku 2023<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[365],"tags":[],"class_list":["post-4397","post","type-post","status-publish","format-standard","hentry","category-clanky"],"_links":{"self":[{"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/posts\/4397","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=4397"}],"version-history":[{"count":1,"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/posts\/4397\/revisions"}],"predecessor-version":[{"id":4398,"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/posts\/4397\/revisions\/4398"}],"wp:attachment":[{"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/media?parent=4397"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/categories?post=4397"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/tags?post=4397"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}