{"id":2693,"date":"2024-12-17T23:12:01","date_gmt":"2024-12-17T22:12:01","guid":{"rendered":"https:\/\/www.e-cons.eu\/?p=2693"},"modified":"2024-12-18T16:59:56","modified_gmt":"2024-12-18T15:59:56","slug":"legislativne-zmeny-na-slovensku-2025","status":"publish","type":"post","link":"https:\/\/www.e-cons.eu\/sk\/post\/legislativne-zmeny-na-slovensku-2025","title":{"rendered":"Legislat\u00edvne zmeny na Slovensku v roku 2025: ako ovplyvnia mzdy zamestnancov?"},"content":{"rendered":"
\"Legislat\u00edvne<\/figure>\n\n\n\n

Pripravili sme pre v\u00e1s preh\u013ead aktu\u00e1lnych legislat\u00edvnych zmien pre rok 2025, ktor\u00e9 maj\u00fa dopad na v\u00fdpo\u010det miezd va\u0161ich zamestnancov<\/strong>. V pr\u00edpade z\u00e1ujmu o detailnej\u0161iu konzult\u00e1ciu k jednotliv\u00fdm t\u00e9mam je v\u00e1m n\u00e1\u0161 t\u00edm k dispoz\u00edcii.<\/p>\n\n\n\n

Zmeny v pracovnopr\u00e1vnej oblasti<\/strong><\/h2>\n\n\n\n
<\/div>\n\n\n\n

Minim\u00e1lna mzda a pr\u00edplatky ku mzde od 1. 1. 2025<\/strong> <\/h3>\n\n\n\n

Od 1. 1. 2025 doch\u00e1dza k n\u00e1rastu minim\u00e1lnej mzdy na hodnotu 816 \u20ac<\/strong> z predo\u0161l\u00fdch 750 \u20ac<\/strong>. V prepo\u010dte na jednu pracovn\u00fa hodinu tak bude minim\u00e1lna mzda po novom predstavova\u0165 sumu 4,69 \u20ac<\/strong>. <\/p>\n\n\n\n

Minim\u00e1lna mzda predstavuje najni\u017e\u0161iu mo\u017en\u00fa sumu, ktor\u00fa mo\u017eno zamestnancovi zaplati\u0165 za jeho pr\u00e1cu<\/strong>. Je to teda doln\u00e1 hrani\u010dn\u00e1 hodnota, ktor\u00fa zamestn\u00e1vate\u013e nem\u00f4\u017ee nijako zn\u00ed\u017ei\u0165. <\/p>\n\n\n\n

Suma hodinovej minim\u00e1lnej mzdy sa prepo\u010d\u00edtava vzh\u013eadom na dohodnut\u00fd pracovn\u00fd \u00fav\u00e4zok a z\u00e1rove\u0148 jej v\u00fd\u0161ku ovplyv\u0148uje aj stupe\u0148 n\u00e1ro\u010dnosti pr\u00e1ce<\/strong>.<\/p>\n\n\n\n

Stupe\u0148 n\u00e1ro\u010dnosti pr\u00e1ce<\/strong> <\/td>Minim\u00e1lna mzda mesa\u010dn\u00e1<\/strong> <\/td>Min. mzda hodinov\u00e1 (40 h\/t\u00fd\u017ede\u0148)<\/strong> <\/td>Min. mzda hodinov\u00e1 (38,75 h\/t\u00fd\u017ede\u0148)<\/strong> <\/td>Min. mzda hodinov\u00e1 (37,5 h\/t\u00fd\u017ede\u0148)<\/strong> <\/td><\/tr>
1 <\/td>816<\/strong> <\/td>4,690 <\/td>4,841 <\/td>5,003 <\/td><\/tr>
2 <\/td>932<\/strong> <\/td>5,356 <\/td>5,529 <\/td>5,713 <\/td><\/tr>
3 <\/td>1048<\/strong> <\/td>6,023 <\/td>6,217 <\/td>6,425 <\/td><\/tr>
4 <\/td>1164<\/strong> <\/td>6,690 <\/td>6,906 <\/td>7,136 <\/td><\/tr>
5 <\/td>1280<\/strong> <\/td>7,356 <\/td>7,593 <\/td>7,846 <\/td><\/tr>
6 <\/td>1396<\/strong> <\/td>8,023 <\/td>8,282 <\/td>8,558 <\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n
\r\n

\r\n <\/h2>\r\n
\r\n

Nav\u00fd\u0161enie minim\u00e1lnej mzdy z\u00e1rove\u0148 ovplyvn\u00ed aj in\u00e9 mzdov\u00e9 n\u00e1roky zamestnancov<\/strong>. Okrem nav\u00fd\u0161enia z\u00e1kladnej mesa\u010dnej mzdy, alebo hodinovej sadzby, t\u00e1to zmena z\u00e1rove\u0148 upravuje aj niektor\u00e9 pr\u00edplatky za pr\u00e1cu zamestnanca v ne\u0161tandardnom pracovnom \u010dase<\/strong>:<\/p>\n <\/div>\r\n<\/div>\n\n\n

Druh pr\u00edplatku<\/strong> <\/td>Sadzba od 1. 1. 2025<\/strong> <\/td><\/tr>
Sviatok (zamestnanec) <\/td>100% priemern\u00e9ho hodinov\u00e9ho z\u00e1robku <\/td><\/tr>
Sviatok (dohod\u00e1r) <\/td>Najmenej 100% minim\u00e1lnej mzdy, tj. 4,69 \u20ac <\/td><\/tr>
Nad\u010das <\/td>25% priemern\u00e9ho hodinov\u00e9ho z\u00e1robku (35% rizikov\u00e9 pr\u00e1ce) <\/td><\/tr>
Sobota <\/td>najmenej 50% minim\u00e1lnej mzdy, tj. 2,345 \u20ac <\/td><\/tr>
Nede\u013ea <\/td>najmenej 100% minim\u00e1lnej mzdy, tj. 4,690 \u20ac <\/td><\/tr>
No\u010dn\u00e1 pr\u00e1ca <\/td>najmenej 40% minim\u00e1lnej mzdy, tj. 1,876 \u20ac <\/td><\/tr>
Pracovn\u00e1 pohotovos\u0165 mimo pracoviska <\/td>najmenej 20% minim\u00e1lnej mzdy, tj. 0,938 \u20ac <\/td><\/tr>
S\u0165a\u017een\u00fd v\u00fdkon pr\u00e1ce <\/td>najmenej 20% minim\u00e1lnej mzdy, tj. 0,938 \u20ac <\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

Zmeny v\u00a0pr\u00edspevku na rekre\u00e1ciu<\/strong>\u00a0<\/h3>\n\n\n\n

S \u00fa\u010dinnos\u0165ou od 1. 1. 2025 sa roz\u0161iruje mo\u017enos\u0165 vyu\u017eitia pr\u00edspevku na rekre\u00e1ciu aj na pr\u00edpady rekre\u00e1cie rodi\u010dov zamestnanca<\/strong>. <\/p>\n\n\n\n

Defin\u00edcia opr\u00e1vnen\u00fdch v\u00fddavkov sa tak roz\u0161iruje o preuk\u00e1zan\u00e9 v\u00fddavky rodi\u010da zamestnanca<\/strong>, alebo preuk\u00e1zan\u00e9 v\u00fddavky zamestnanca na \u010fal\u0161ie osoby<\/strong>, ktor\u00e9 sa so zamestnancom z\u00fa\u010dastnili na rekre\u00e1cii:<\/p>\n\n\n\n

    \n
  • man\u017eel\/man\u017eelka zamestnanca,<\/li>\n\n\n\n
  • man\u017eel\/man\u017eelka rodi\u010da zamestnanca,<\/li>\n\n\n\n
  • vlastn\u00e9 die\u0165a zamestnanca,<\/li>\n\n\n\n
  • die\u0165a zveren\u00e9 zamestnancovi do n\u00e1hradnej starostlivosti na z\u00e1klade rozhodnutia s\u00fadu,<\/li>\n\n\n\n
  • die\u0165a zveren\u00e9 zamestnancovi do starostlivosti pred rozhodnut\u00edm s\u00fadu o osvojen\u00ed,<\/li>\n\n\n\n
  • in\u00e1 osoba \u017eij\u00faca so zamestnancom v spolo\u010dnej dom\u00e1cnosti.<\/li>\n<\/ul>\n\n\n\n

    Pr\u00edspevok na \u0161portov\u00fa \u010dinnos\u0165 die\u0165a\u0165a<\/strong> <\/h3>\n\n\n\n

    Pr\u00edspevok na \u0161portov\u00fa \u010dinnos\u0165 die\u0165a\u0165a je s\u00edce v platnosti u\u017e od 1. 1. 2020, no do konca roka 2024 bol na b\u00e1ze dobrovo\u013enosti<\/strong>.  <\/p>\n\n\n\n

    V nadv\u00e4znosti na novelu Z\u00e1konn\u00edka pr\u00e1ce nast\u00e1va zmena s \u00fa\u010dinnos\u0165ou od 1. 1. 2025, kedy sa tento pr\u00edspevok st\u00e1va povinn\u00fdm<\/strong> pre zamestn\u00e1vate\u013ea, ktor\u00fd zamestn\u00e1va viac ako 49 zamestnancov<\/strong>.<\/p>\n\n\n\n

    Pre zamestn\u00e1vate\u013eov s po\u010dtom zamestnancov rovn\u00fdm 49 alebo menej<\/strong>, zost\u00e1va tento pr\u00edspevok na\u010falej dobrovo\u013en\u00fdm. <\/p>\n\n\n\n

    Pr\u00edspevok na \u0161portov\u00fa \u010dinnos\u0165 die\u0165a\u0165a je osloboden\u00fd od dane pri splnen\u00ed podmienok: <\/p>\n\n\n\n

      \n
    • Zamestnanec je zamestnan\u00fd v pracovnom pomere<\/strong> (na dohody sa oslobodenie nevz\u0165ahuje). <\/li>\n\n\n\n
    • Pracovn\u00fd pomer trv\u00e1 nepretr\u017eite najmenej 24 mesiacov<\/strong> k d\u0148u za\u010datia obdobia, na ktor\u00e9 sa vz\u0165ahuj\u00fa opr\u00e1vnen\u00e9 v\u00fddavky. <\/li>\n\n\n\n
    • Zamestnanec predlo\u017e\u00ed doklad vystaven\u00fd opr\u00e1vnenou osobou (\u0161portovou organiz\u00e1ciou) do 30 dn\u00ed odo d\u0148a jeho vydania. <\/li>\n<\/ul>\n\n\n\n

      V\u00fd\u0161ka pr\u00edspevku<\/strong> je stanoven\u00e1 ako 55% opr\u00e1vnen\u00fdch v\u00fddavkov<\/strong>, najviac v\u0161ak v sume 275 <\/strong>\u20ac<\/strong> za kalend\u00e1rny rok v \u00fahrne na v\u0161etky deti zamestnanca<\/strong>. <\/p>\n\n\n\n

      Dohody o pracovnej \u010dinnosti na v\u00fdkon sez\u00f3nnej pr\u00e1ce<\/strong> <\/h3>\n\n\n\n

      Tento typ dohody bol zaveden\u00fd od 1. 1. 2023. Aktu\u00e1lne v\u0161ak novela Z\u00e1konn\u00edka pr\u00e1ce roz\u0161iruje s \u00fa\u010dinnos\u0165ou od 1. 1. 2025 okruh doh\u00f4d aj na sez\u00f3nne pr\u00e1ce v oblasti cestovn\u00e9ho ruchu pri prev\u00e1dzke re\u0161taur\u00e1ci\u00ed a pohostinstiev<\/strong> a pri prev\u00e1dzke ubytovac\u00edch zariaden\u00ed<\/strong> \u2013 a to bez oh\u013eadu na to, \u010di s\u00fa naviazan\u00e9 na niektor\u00e9 in\u00e9 pracovn\u00e9 \u010dinnosti \u0161pecifikovan\u00e9 v pr\u00edlohe \u010d. 1b Z\u00e1konn\u00edka pr\u00e1ce pre kateg\u00f3riu cestovn\u00e9ho ruchu. <\/p>\n\n\n\n

      Ak\u00e9 s\u00fa \u0161pecifik\u00e1 doh\u00f4d o pracovnej \u010dinnosti na v\u00fdkon sez\u00f3nnej pr\u00e1ce? <\/p>\n\n\n\n

        \n
      • Nevz\u0165ahuje sa na ne podmienka v\u00fdnimo\u010dnosti. <\/li>\n\n\n\n
      • Rozsah pr\u00e1ce a\u017e do 520 hod\u00edn<\/strong> v kalend\u00e1rnom roku. <\/li>\n\n\n\n
      • M\u00f4\u017ee sa uzatvori\u0165 najviac na 8 mesiacov<\/strong> v r\u00e1mci jedn\u00e9ho kalend\u00e1rneho roka. <\/li>\n\n\n\n
      • Priemern\u00fd t\u00fd\u017edenn\u00fd pracovn\u00fd \u010das za dobu trvania dohody (najviac v\u0161ak za 4 mesiace) nesmie presiahnu\u0165 40 hod\u00edn.<\/strong> <\/li>\n<\/ul>\n\n\n\n

        Sez\u00f3nnou pr\u00e1cou sa rozumie pracovn\u00e1 \u010dinnos\u0165, ktor\u00e1 je z\u00e1visl\u00e1 od striedania ro\u010dn\u00fdch obdob\u00ed<\/strong>, ka\u017ed\u00fd rok sa opakuje a nepresahuje 8 mesiacov v kalend\u00e1rnom roku a z\u00e1rove\u0148 ide o vybran\u00e9 pr\u00e1ce iba v uveden\u00fdch odvetviach: \u010dinnosti pri pestovan\u00ed a zbere v po\u013enohospod\u00e1rstve<\/strong>, \u010dinnosti v cestovnom ruchu<\/strong>, lesnom hospod\u00e1rstve<\/strong> alebo v potravin\u00e1rstve<\/strong> (ak tieto s\u00favisia so spracovan\u00edm produktov spadaj\u00facich pod sez\u00f3nne pr\u00e1ce v po\u013enohospod\u00e1rstve).  <\/p>\n\n\n\n

        Zmeny v z\u00e1kone o soci\u00e1lnom poisten\u00ed<\/strong> <\/h2>\n\n\n\n
        <\/div>\n\n\n\n

        Nov\u00e9 sumy <\/strong> <\/h3>\n\n\n\n

        Maxim\u00e1lny vymeriavac\u00ed z\u00e1klad<\/strong> na nemocensk\u00e9 poistenie, d\u00f4chodkov\u00e9 poistenie, poistenie v nezamestnanosti, garan\u010dn\u00e9 poistenie a do rezervn\u00e9ho fondu je od 1. 1. 2025 vo v\u00fd\u0161ke 15 730 \u20ac <\/strong>(11\u00d71430 \u20ac, \u010do bola priemern\u00e1 mzda za rok 2023). \u00darazov\u00e9 poistenie nem\u00e1 <\/strong>stanoven\u00fd maxim\u00e1lny vymeriavac\u00ed z\u00e1klad.<\/p>\n\n\n\n

        Odvodov\u00e1 odpo\u010d\u00edtate\u013en\u00e1 polo\u017eka pri sez\u00f3nnej pr\u00e1ci<\/strong> v roku 2025 je maxim\u00e1lne 715<\/strong> \u20ac.<\/strong> Pri \u0161tudentoch a d\u00f4chodcoch pracuj\u00facich na dohodu zost\u00e1va nezmenen\u00e1 \u2013 a to maxim\u00e1lne 200 \u20ac mesa\u010dne<\/strong>. <\/p>\n\n\n\n

        Pri v\u00fdpo\u010dte nemocensk\u00fdch d\u00e1vok<\/strong> vr\u00e1tane matersk\u00e9ho a tehotensk\u00e9ho je pre rok 2025 stanoven\u00fd maxim\u00e1lny denn\u00fd vymeriavac\u00ed z\u00e1klad v sume 94,0274 \u20ac<\/strong>. Z\u00e1klad pre v\u00fdpo\u010det n\u00e1hrady pr\u00edjmu pri PN<\/strong> sa zaokr\u00fah\u013euje na 4 desatinn\u00e9 miesta nadol a jeho maxim\u00e1lna v\u00fd\u0161ka je stanoven\u00e1 na 94,0273 \u20ac<\/strong>. <\/p>\n\n\n\n

        Eviden\u010dn\u00e9 listy d\u00f4chodkov\u00e9ho poistenia<\/strong> <\/h3>\n\n\n\n

        Novelou z\u00e1kona o soci\u00e1lnom poisten\u00ed schv\u00e1lenou d\u0148a 5. 11. 2024 sa ru\u0161\u00ed <\/strong>povinnos\u0165 zamestn\u00e1vate\u013ea predklada\u0165 Soci\u00e1lnej pois\u0165ovni eviden\u010dn\u00e9 listy d\u00f4chodkov\u00e9ho poistenia (ELDP) pri skon\u010den\u00ed pracovn\u00e9ho pomeru zamestnanca, a to s \u00fa\u010dinnos\u0165ou od 1. 1. 2026<\/strong>.  <\/p>\n\n\n\n

        Zamestn\u00e1vatelia tak bud\u00fa predklada\u0165 ELDP za ukon\u010den\u00fdch zamestnancov iba do konca roka 2025. Po tomto d\u00e1tume bud\u00fa zamestn\u00e1vatelia povinn\u00fd spracova\u0165 ELDP za v\u0161etk\u00fdch<\/strong> (aj akt\u00edvnych zamestnancov) a doru\u010di\u0165 ich Soci\u00e1lnej pois\u0165ovni, pri\u010dom uved\u00fa \u00fadaje za cel\u00fa dobu<\/strong> od za\u010diatku trvania pracovn\u00e9ho pomeru, a\u017e do d\u00e1tumu 31. 12. 2025. <\/p>\n\n\n\n

        \u200dZmeny v z\u00e1kone o zdravotnom poisten\u00ed<\/strong> <\/h2>\n\n\n\n

        Maxim\u00e1lny vymeriavac\u00ed z\u00e1klad pri v\u00fdpo\u010dte poistn\u00e9ho na zdravotn\u00e9 poistenie pre dividendy za roky 2011 a\u017e 2016 (vr\u00e1tane) vyplaten\u00e9 v roku 2025 je stanoven\u00fd na sumu 85 800 \u20ac.<\/strong>  <\/p>\n\n\n\n

        Vymeriavac\u00ed z\u00e1klad zamestnanca pre platenie mesa\u010dn\u00fdch preddavkov na verejn\u00e9 zdravotn\u00e9 poistenie z pr\u00edjmu zo z\u00e1vislej \u010dinnosti ost\u00e1va neohrani\u010den\u00fd <\/strong>maxim\u00e1lnou \u010diastkou.<\/p>\n\n\n\n

        Minim\u00e1lny preddavok zamestnanca<\/strong> je pre rok 2025 stanoven\u00fd ako s\u00fa\u010det: <\/p>\n\n\n\n

          \n
        • preddavku na poistn\u00e9 zamestnanca vo v\u00fd\u0161ke 4% z 273,99 \u20ac, \u010do je 10,95 \u20ac<\/strong>; <\/li>\n\n\n\n
        • preddavku na poistn\u00e9 zamestn\u00e1vate\u013ea za tak\u00e9hoto zamestnanca vo v\u00fd\u0161ke 11% z 273,99 \u20ac, \u010do je 30,13 \u20ac<\/strong>. <\/li>\n<\/ul>\n\n\n\n

          Spolu teda zamestnanec a zamestn\u00e1vate\u013e musia odvies\u0165 minim\u00e1lny mesa\u010dn\u00fd preddavok vo v\u00fd\u0161ke 41,08 \u20ac<\/strong>. <\/p>\n\n\n\n

          Z\u00e1kladom pre v\u00fdpo\u010det minim\u00e1lneho preddavku<\/strong> je suma \u017eivotn\u00e9ho minima platn\u00e9ho k 1. 1. pr\u00edslu\u0161n\u00e9ho kalend\u00e1rneho roka. <\/p>\n\n\n\n

          Zru\u0161enie povinnosti predklada\u0165 opravn\u00e9 mesa\u010dn\u00e9 v\u00fdkazy<\/strong> <\/h3>\n\n\n\n

          S \u00fa\u010dinnos\u0165ou od 1. 1. 2025 sa ru\u0161\u00ed povinnos\u0165 predklada\u0165 zdravotnej pois\u0165ovni opravn\u00e9 mesa\u010dn\u00e9 v\u00fdkazy vo vymedzen\u00fdch pr\u00edpadoch.<\/p>\n\n\n\n

          Jedn\u00e1 sa o pr\u00edpady, kedy Soci\u00e1lna pois\u0165ov\u0148a sp\u00e4tne prizn\u00e1 zamestnancovi invaliditu a pokia\u013e p\u00f4jde o obdobie, za ktor\u00e9 zdravotn\u00e1 pois\u0165ov\u0148a e\u0161te nerobila ro\u010dn\u00e9 z\u00fa\u010dtovanie<\/strong>, zamestn\u00e1vate\u013e nebude musie\u0165 zasiela\u0165 do zdravotnej pois\u0165ovne opravn\u00e9 v\u00fdkazy. <\/p>\n\n\n\n

          \u200dZmeny v z\u00e1kone o dani z pr\u00edjmov<\/strong> <\/h2>\n\n\n\n

          Mesa\u010dn\u00e1 suma nezdanite\u013enej \u010das\u0165 <\/strong>na da\u0148ovn\u00edka sa k 1. 1. 2025 zvy\u0161uje na 479,48 \u20ac<\/strong>.  <\/p>\n\n\n\n

          Hranica pr\u00edjmu<\/strong> pre uplatnenie vy\u0161\u0161ej sadzby dane zo z\u00e1vislej \u010dinnosti je stanoven\u00e1 na sumu 4 036,89 \u20ac<\/strong> mesa\u010dne. Z pr\u00edjmu presahuj\u00faceho t\u00fato sumu sa teda uplatn\u00ed sadzba 25 %<\/strong> pre v\u00fdpo\u010det preddavkov na da\u0148, pri\u010dom pr\u00edjem do tejto hranice je zda\u0148ovan\u00fd sadzbou 19 %<\/strong>. <\/p>\n\n\n\n

          Da\u0148ov\u00fd bonus na deti<\/strong>  <\/h3>\n\n\n\n

          V r\u00e1mci konsolid\u00e1cie stavu verejn\u00fdch financi\u00ed schv\u00e1lila NR SR z\u00e1kon \u010d. 278\/2024 Z.z., ktor\u00fd okrem in\u00e9ho z\u00e1sadne upravuje aj podmienky priznania a vypl\u00e1cania da\u0148ov\u00e9ho bonusu. <\/p>\n\n\n\n

          Nov\u00e9 platn\u00e9 sumy da\u0148ov\u00e9ho bonusu (mesa\u010dne):<\/strong> <\/p>\n\n\n\n

            \n
          • 100 \u20ac <\/strong>na die\u0165a vo veku do 15 rokov <\/li>\n\n\n\n
          • 50 \u20ac <\/strong>na die\u0165a vo veku od 15 do 18 rokov <\/li>\n<\/ul>\n\n\n\n

            Pri\u010dom stanoven\u00e1 suma da\u0148ov\u00e9ho bonusu sa uplatn\u00ed posledn\u00fdkr\u00e1t za mesiac, v ktorom die\u0165a dov\u0155\u0161i stanoven\u00fd vek 15 alebo 18 rokov. Zna\u010dnou zmenou je zru\u0161enie <\/strong>da\u0148ov\u00e9ho bonusu na deti 18-ro\u010dn\u00e9 a star\u0161ie. <\/p>\n\n\n\n

            S\u00fa\u010dasne je da\u0148ov\u00fd bonus ohrani\u010den\u00fd dosiahnut\u00fdm \u010diastkov\u00fdm z\u00e1kladom dane<\/strong>. <\/p>\n\n\n\n

            Po\u010det det\u00ed<\/strong> <\/td>Maxim\u00e1lny da\u0148ov\u00fd bonus (v % \u010diastkov\u00e9ho z\u00e1kladu dane)<\/strong> <\/td><\/tr>
            1 die\u0165a <\/td>29 % <\/td><\/tr>
            2 deti <\/td>36 % <\/td><\/tr>
            3 deti <\/td>43 % <\/td><\/tr>
            4 deti <\/td>50 % <\/td><\/tr>
            5 det\u00ed <\/td>57 % <\/td><\/tr>
            6 a viac det\u00ed <\/td>64 % <\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

            Oproti roku 2024 tak doch\u00e1dza k zv\u00fd\u0161eniu <\/strong>percentu\u00e1lneho zapo\u010d\u00edtania z\u00e1kladu dane, \u010do bude ma\u0165 pozit\u00edvny vplyv na rodiny s n\u00edzkym pr\u00edjmom.  <\/p>\n\n\n\n

            Naproti tomu sa v\u0161ak zav\u00e1dza novinka a tou je zni\u017eovanie sumy da\u0148ov\u00e9ho bonusu s narastaj\u00facim \u010diastkov\u00fdm z\u00e1kladom dane<\/strong>.  <\/p>\n\n\n

            \n
            \n \"\"\n <\/div>\n
            \n

            Ak ro\u010dn\u00fd \u010diastkov\u00fd z\u00e1klad da\u0148ovn\u00edka, ktor\u00fd si uplat\u0148uje da\u0148ov\u00fd bonus, presiahne 18-n\u00e1sobok priemernej mesa\u010dnej mzdy<\/strong> zistenej \u0160tatistick\u00fdm \u00faradom SR za 2 roky dozadu, suma da\u0148ov\u00e9ho bonusu sa na ka\u017ed\u00e9 die\u0165a zn\u00ed\u017ei o\u00a01\/10<\/strong> rozdielu medzi \u010diastkov\u00fdm z\u00e1kladom dane a\u00a018-n\u00e1sobkom priemernej mesa\u010dnej mzdy.<\/p>\n <\/div>\n <\/div>\n\n\n

            Pri z\u00fa\u010dtovan\u00ed pr\u00edjmov za rok 2025 sa bude prihliada\u0165 na hodnotu 25 740 \u20ac<\/strong>, ktor\u00e1 predstavuje 18-n\u00e1sobok priemernej mesa\u010dnej mzdy zistenej za rok 2023. Da\u0148ovn\u00edkovi, ktor\u00e9ho \u010diastkov\u00fd z\u00e1klad dane presiahne t\u00fato \u010diastku, sa bude kr\u00e1ti\u0165 da\u0148ov\u00fd bonus pod\u013ea vy\u0161\u0161ie spom\u00ednan\u00e9ho k\u013e\u00fa\u010da. Orienta\u010dne v prepo\u010dte na mesiac<\/strong> hovor\u00edme o z\u00e1klade dane na \u00farovni 2 145 \u20ac.<\/strong> <\/p>\n\n\n\n

            Po novom sa tie\u017e zav\u00e1dza pravidlo 90% pr\u00edjmov zo zdrojov na \u00fazem\u00ed SR <\/strong>u\u017e aj na da\u0148ov\u00fdch rezidentov. <\/p>\n\n\n\n

              \n
            • Ak m\u00e1 da\u0148ovn\u00edk (bez oh\u013eadu na to \u010di je rezident alebo nerezident SR) za dan\u00fd rok pr\u00edjem aj v zahrani\u010d\u00ed, str\u00e1ca n\u00e1rok na da\u0148ov\u00fd bonus<\/strong>, ak m\u00e1 viac ako 10% <\/strong>zdanite\u013en\u00fdch pr\u00edjmov zo zdrojov v zahrani\u010d\u00ed.<\/li>\n\n\n\n
            • Tak\u00fdto da\u0148ovn\u00edk si nebude m\u00f4c\u0165<\/strong> uplat\u0148ova\u0165 da\u0148ov\u00fd bonus na mesa\u010dnej b\u00e1ze, ale len v ro\u010dnom z\u00fa\u010dtovan\u00ed.<\/li>\n<\/ul>\n\n\n\n

              Zav\u00e1dza sa tie\u017e povinnos\u0165 vr\u00e1tenia da\u0148ov\u00e9ho bonusu<\/strong> na konci roka. Ak v ro\u010dnom z\u00fa\u010dtovan\u00ed alebo da\u0148ovom priznan\u00ed po skon\u010den\u00ed roka vyjde suma da\u0148ov\u00e9ho bonusu ni\u017e\u0161ia, ako suma u\u017e priznan\u00e9ho a vyplaten\u00e9ho bonusu v priebehu roka, zamestnanec bude musie\u0165 takto vzniknut\u00fd rozdiel vr\u00e1ti\u0165. <\/p>\n\n\n\n

              Zmena v posudzovan\u00ed nepe\u0148a\u017en\u00e9ho pr\u00edjmu zamestnanca pri pou\u017e\u00edvan\u00ed slu\u017eobn\u00e9ho motorov\u00e9ho vozidla na s\u00fakromn\u00e9 \u00fa\u010dely<\/strong>  <\/h3>\n\n\n\n

              Pod\u013ea Z\u00e1kona o dani z pr\u00edjmov je pou\u017eitie motorov\u00e9ho vozidla zamestn\u00e1vate\u013ea na s\u00fakromn\u00e9 \u00fa\u010dely zamestnanca definovan\u00e9 ako nepe\u0148a\u017en\u00fd zdanite\u013en\u00fd pr\u00edjem<\/strong>. <\/p>\n\n\n\n

              Zamestnancovi, ktor\u00fd takto pou\u017e\u00edval firemn\u00e9 vozidlo aj na s\u00fakromn\u00e9 \u00fa\u010dely, sa doteraz doda\u0148ovalo 1% z obstar\u00e1vacej ceny vozidla. Po novom \u2013 z d\u00f4vodu podpory elektromobility – sa zni\u017euje <\/strong>v\u00fd\u0161ka nepe\u0148a\u017en\u00e9ho pr\u00edjmu z 1% na 0,5%<\/strong> ak ide o vozidlo s elektrick\u00fdm pohonom<\/strong> (teda plugin hybridn\u00e9 vozidlo, alebo bat\u00e9riov\u00e9 elektrick\u00e9 vozidlo).<\/p>","protected":false},"excerpt":{"rendered":"

              Pripravili sme pre v\u00e1s preh\u013ead aktu\u00e1lnych legislat\u00edvnych zmien pre rok 2025, ktor\u00e9 maj\u00fa dopad na v\u00fdpo\u010det miezd va\u0161ich zamestnancov. V pr\u00edpade z\u00e1ujmu o detailnej\u0161iu konzult\u00e1ciu k jednotliv\u00fdm t\u00e9mam je v\u00e1m n\u00e1\u0161 t\u00edm k dispoz\u00edcii. Zmeny v pracovnopr\u00e1vnej oblasti Minim\u00e1lna mzda a pr\u00edplatky ku mzde od 1. 1. 2025  Od 1. 1. 2025 doch\u00e1dza k n\u00e1rastu minim\u00e1lnej mzdy na hodnotu 816 \u20ac z predo\u0161l\u00fdch […]<\/p>\n","protected":false},"author":5,"featured_media":2694,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[12,6],"tags":[],"class_list":["post-2693","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sk","category-mzdy"],"acf":[],"yoast_head":"\nLegislat\u00edvne zmeny na Slovensku v roku 2025: ako ovplyvnia mzdy zamestnancov? | E-Consulting<\/title>\n<meta name=\"description\" content=\"Pripravili sme pre V\u00e1s preh\u013ead aktu\u00e1lnych legislat\u00edvnych zmien pre rok 2025, ktor\u00e9 maj\u00fa dopad na v\u00fdpo\u010det miezd va\u0161ich zamestnancov.\" \/>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"sk_SK\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Legislat\u00edvne zmeny na Slovensku v roku 2025: ako ovplyvnia mzdy zamestnancov? | E-Consulting\" \/>\n<meta property=\"og:description\" content=\"Pripravili sme pre V\u00e1s preh\u013ead aktu\u00e1lnych legislat\u00edvnych zmien pre rok 2025, ktor\u00e9 maj\u00fa dopad na v\u00fdpo\u010det miezd va\u0161ich zamestnancov.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.e-cons.cz\/post\/legislativne-zmeny-na-slovensku-2025\" \/>\n<meta property=\"og:site_name\" content=\"E-Consulting\" \/>\n<meta property=\"article:published_time\" content=\"2024-12-17T22:12:01+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-12-18T15:59:56+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.e-cons.cz\/wp-content\/uploads\/2024\/12\/zmeny-sk-mzdy.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1250\" \/>\n\t<meta property=\"og:image:height\" content=\"700\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Andrea Kasanick\u00e1\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Autor\" \/>\n\t<meta name=\"twitter:data1\" content=\"Andrea Kasanick\u00e1\" \/>\n\t<meta name=\"twitter:label2\" content=\"Predpokladan\u00fd \u010das \u010d\u00edtania\" \/>\n\t<meta name=\"twitter:data2\" content=\"9 min\u00fat\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/legislativne-zmeny-na-slovensku-2025#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/legislativne-zmeny-na-slovensku-2025\"},\"author\":{\"name\":\"Andrea Kasanick\u00e1\",\"@id\":\"https:\\\/\\\/www.e-cons.eu\\\/#\\\/schema\\\/person\\\/ea050e784d528935570ee7a050272232\"},\"headline\":\"Legislat\u00edvne zmeny na Slovensku v roku 2025: ako ovplyvnia mzdy zamestnancov?\",\"datePublished\":\"2024-12-17T22:12:01+00:00\",\"dateModified\":\"2024-12-18T15:59:56+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/legislativne-zmeny-na-slovensku-2025\"},\"wordCount\":2111,\"publisher\":{\"@id\":\"https:\\\/\\\/www.e-cons.eu\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/legislativne-zmeny-na-slovensku-2025#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.e-cons.eu\\\/wp-content\\\/uploads\\\/2024\\\/12\\\/zmeny-sk-mzdy.jpg\",\"articleSection\":[\"Legislativa SK\",\"Mzdy\"],\"inLanguage\":\"sk-SK\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/legislativne-zmeny-na-slovensku-2025\",\"url\":\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/legislativne-zmeny-na-slovensku-2025\",\"name\":\"Legislat\u00edvne zmeny na Slovensku v roku 2025: ako ovplyvnia mzdy zamestnancov? | E-Consulting\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.e-cons.eu\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/legislativne-zmeny-na-slovensku-2025#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/legislativne-zmeny-na-slovensku-2025#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.e-cons.eu\\\/wp-content\\\/uploads\\\/2024\\\/12\\\/zmeny-sk-mzdy.jpg\",\"datePublished\":\"2024-12-17T22:12:01+00:00\",\"dateModified\":\"2024-12-18T15:59:56+00:00\",\"description\":\"Pripravili sme pre V\u00e1s preh\u013ead aktu\u00e1lnych legislat\u00edvnych zmien pre rok 2025, ktor\u00e9 maj\u00fa dopad na v\u00fdpo\u010det miezd va\u0161ich zamestnancov.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/legislativne-zmeny-na-slovensku-2025#breadcrumb\"},\"inLanguage\":\"sk-SK\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/legislativne-zmeny-na-slovensku-2025\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"sk-SK\",\"@id\":\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/legislativne-zmeny-na-slovensku-2025#primaryimage\",\"url\":\"https:\\\/\\\/www.e-cons.eu\\\/wp-content\\\/uploads\\\/2024\\\/12\\\/zmeny-sk-mzdy.jpg\",\"contentUrl\":\"https:\\\/\\\/www.e-cons.eu\\\/wp-content\\\/uploads\\\/2024\\\/12\\\/zmeny-sk-mzdy.jpg\",\"width\":1250,\"height\":700},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/legislativne-zmeny-na-slovensku-2025#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Dom\u016f\",\"item\":\"https:\\\/\\\/www.e-cons.cz\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Legislat\u00edvne zmeny na Slovensku v roku 2025: ako ovplyvnia mzdy zamestnancov?\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.e-cons.eu\\\/#website\",\"url\":\"https:\\\/\\\/www.e-cons.eu\\\/\",\"name\":\"E-Consulting\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.e-cons.eu\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.e-cons.eu\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"sk-SK\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.e-cons.eu\\\/#organization\",\"name\":\"E-Eonsulting\",\"url\":\"https:\\\/\\\/www.e-cons.eu\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"sk-SK\",\"@id\":\"https:\\\/\\\/www.e-cons.eu\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.e-cons.eu\\\/wp-content\\\/uploads\\\/2024\\\/04\\\/logo.svg\",\"contentUrl\":\"https:\\\/\\\/www.e-cons.eu\\\/wp-content\\\/uploads\\\/2024\\\/04\\\/logo.svg\",\"width\":125,\"height\":48,\"caption\":\"E-Eonsulting\"},\"image\":{\"@id\":\"https:\\\/\\\/www.e-cons.eu\\\/#\\\/schema\\\/logo\\\/image\\\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.e-cons.eu\\\/#\\\/schema\\\/person\\\/ea050e784d528935570ee7a050272232\",\"name\":\"Andrea Kasanick\u00e1\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"sk-SK\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/7d1a784ad35a45de3b2643c950c6995264c860899bead7befc661b10454c2dff?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/7d1a784ad35a45de3b2643c950c6995264c860899bead7befc661b10454c2dff?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/7d1a784ad35a45de3b2643c950c6995264c860899bead7befc661b10454c2dff?s=96&d=mm&r=g\",\"caption\":\"Andrea Kasanick\u00e1\"},\"description\":\"Payroll Manager\",\"sameAs\":[\"https:\\\/\\\/www.linkedin.com\\\/in\\\/andrea-kasanick%C3%A1-5b57b986\\\/\"]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Legislat\u00edvne zmeny na Slovensku v roku 2025: ako ovplyvnia mzdy zamestnancov? | E-Consulting","description":"Pripravili sme pre V\u00e1s preh\u013ead aktu\u00e1lnych legislat\u00edvnych zmien pre rok 2025, ktor\u00e9 maj\u00fa dopad na v\u00fdpo\u010det miezd va\u0161ich zamestnancov.","robots":{"index":"noindex","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"og_locale":"sk_SK","og_type":"article","og_title":"Legislat\u00edvne zmeny na Slovensku v roku 2025: ako ovplyvnia mzdy zamestnancov? | E-Consulting","og_description":"Pripravili sme pre V\u00e1s preh\u013ead aktu\u00e1lnych legislat\u00edvnych zmien pre rok 2025, ktor\u00e9 maj\u00fa dopad na v\u00fdpo\u010det miezd va\u0161ich zamestnancov.","og_url":"https:\/\/www.e-cons.cz\/post\/legislativne-zmeny-na-slovensku-2025","og_site_name":"E-Consulting","article_published_time":"2024-12-17T22:12:01+00:00","article_modified_time":"2024-12-18T15:59:56+00:00","og_image":[{"width":1250,"height":700,"url":"https:\/\/www.e-cons.cz\/wp-content\/uploads\/2024\/12\/zmeny-sk-mzdy.jpg","type":"image\/jpeg"}],"author":"Andrea Kasanick\u00e1","twitter_card":"summary_large_image","twitter_misc":{"Autor":"Andrea Kasanick\u00e1","Predpokladan\u00fd \u010das \u010d\u00edtania":"9 min\u00fat"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.e-cons.cz\/post\/legislativne-zmeny-na-slovensku-2025#article","isPartOf":{"@id":"https:\/\/www.e-cons.cz\/post\/legislativne-zmeny-na-slovensku-2025"},"author":{"name":"Andrea Kasanick\u00e1","@id":"https:\/\/www.e-cons.eu\/#\/schema\/person\/ea050e784d528935570ee7a050272232"},"headline":"Legislat\u00edvne zmeny na Slovensku v roku 2025: ako ovplyvnia mzdy zamestnancov?","datePublished":"2024-12-17T22:12:01+00:00","dateModified":"2024-12-18T15:59:56+00:00","mainEntityOfPage":{"@id":"https:\/\/www.e-cons.cz\/post\/legislativne-zmeny-na-slovensku-2025"},"wordCount":2111,"publisher":{"@id":"https:\/\/www.e-cons.eu\/#organization"},"image":{"@id":"https:\/\/www.e-cons.cz\/post\/legislativne-zmeny-na-slovensku-2025#primaryimage"},"thumbnailUrl":"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/12\/zmeny-sk-mzdy.jpg","articleSection":["Legislativa SK","Mzdy"],"inLanguage":"sk-SK"},{"@type":"WebPage","@id":"https:\/\/www.e-cons.cz\/post\/legislativne-zmeny-na-slovensku-2025","url":"https:\/\/www.e-cons.cz\/post\/legislativne-zmeny-na-slovensku-2025","name":"Legislat\u00edvne zmeny na Slovensku v roku 2025: ako ovplyvnia mzdy zamestnancov? | E-Consulting","isPartOf":{"@id":"https:\/\/www.e-cons.eu\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.e-cons.cz\/post\/legislativne-zmeny-na-slovensku-2025#primaryimage"},"image":{"@id":"https:\/\/www.e-cons.cz\/post\/legislativne-zmeny-na-slovensku-2025#primaryimage"},"thumbnailUrl":"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/12\/zmeny-sk-mzdy.jpg","datePublished":"2024-12-17T22:12:01+00:00","dateModified":"2024-12-18T15:59:56+00:00","description":"Pripravili sme pre V\u00e1s preh\u013ead aktu\u00e1lnych legislat\u00edvnych zmien pre rok 2025, ktor\u00e9 maj\u00fa dopad na v\u00fdpo\u010det miezd va\u0161ich zamestnancov.","breadcrumb":{"@id":"https:\/\/www.e-cons.cz\/post\/legislativne-zmeny-na-slovensku-2025#breadcrumb"},"inLanguage":"sk-SK","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.e-cons.cz\/post\/legislativne-zmeny-na-slovensku-2025"]}]},{"@type":"ImageObject","inLanguage":"sk-SK","@id":"https:\/\/www.e-cons.cz\/post\/legislativne-zmeny-na-slovensku-2025#primaryimage","url":"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/12\/zmeny-sk-mzdy.jpg","contentUrl":"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/12\/zmeny-sk-mzdy.jpg","width":1250,"height":700},{"@type":"BreadcrumbList","@id":"https:\/\/www.e-cons.cz\/post\/legislativne-zmeny-na-slovensku-2025#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Dom\u016f","item":"https:\/\/www.e-cons.cz\/"},{"@type":"ListItem","position":2,"name":"Legislat\u00edvne zmeny na Slovensku v roku 2025: ako ovplyvnia mzdy zamestnancov?"}]},{"@type":"WebSite","@id":"https:\/\/www.e-cons.eu\/#website","url":"https:\/\/www.e-cons.eu\/","name":"E-Consulting","description":"","publisher":{"@id":"https:\/\/www.e-cons.eu\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.e-cons.eu\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"sk-SK"},{"@type":"Organization","@id":"https:\/\/www.e-cons.eu\/#organization","name":"E-Eonsulting","url":"https:\/\/www.e-cons.eu\/","logo":{"@type":"ImageObject","inLanguage":"sk-SK","@id":"https:\/\/www.e-cons.eu\/#\/schema\/logo\/image\/","url":"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/logo.svg","contentUrl":"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/logo.svg","width":125,"height":48,"caption":"E-Eonsulting"},"image":{"@id":"https:\/\/www.e-cons.eu\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/www.e-cons.eu\/#\/schema\/person\/ea050e784d528935570ee7a050272232","name":"Andrea Kasanick\u00e1","image":{"@type":"ImageObject","inLanguage":"sk-SK","@id":"https:\/\/secure.gravatar.com\/avatar\/7d1a784ad35a45de3b2643c950c6995264c860899bead7befc661b10454c2dff?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/7d1a784ad35a45de3b2643c950c6995264c860899bead7befc661b10454c2dff?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/7d1a784ad35a45de3b2643c950c6995264c860899bead7befc661b10454c2dff?s=96&d=mm&r=g","caption":"Andrea Kasanick\u00e1"},"description":"Payroll Manager","sameAs":["https:\/\/www.linkedin.com\/in\/andrea-kasanick%C3%A1-5b57b986\/"]}]}},"_links":{"self":[{"href":"https:\/\/www.e-cons.eu\/sk\/wp-json\/wp\/v2\/posts\/2693","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.e-cons.eu\/sk\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.e-cons.eu\/sk\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.e-cons.eu\/sk\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/www.e-cons.eu\/sk\/wp-json\/wp\/v2\/comments?post=2693"}],"version-history":[{"count":5,"href":"https:\/\/www.e-cons.eu\/sk\/wp-json\/wp\/v2\/posts\/2693\/revisions"}],"predecessor-version":[{"id":2701,"href":"https:\/\/www.e-cons.eu\/sk\/wp-json\/wp\/v2\/posts\/2693\/revisions\/2701"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.e-cons.eu\/sk\/wp-json\/wp\/v2\/media\/2694"}],"wp:attachment":[{"href":"https:\/\/www.e-cons.eu\/sk\/wp-json\/wp\/v2\/media?parent=2693"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.e-cons.eu\/sk\/wp-json\/wp\/v2\/categories?post=2693"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.e-cons.eu\/sk\/wp-json\/wp\/v2\/tags?post=2693"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}