{"id":3563,"date":"2025-11-13T01:53:10","date_gmt":"2025-11-13T00:53:10","guid":{"rendered":"https:\/\/www.e-cons.eu\/?p=3563"},"modified":"2025-11-26T13:54:32","modified_gmt":"2025-11-26T12:54:32","slug":"konsolidacny-balik-2026","status":"publish","type":"post","link":"https:\/\/www.e-cons.eu\/sk\/post\/konsolidacny-balik-2026","title":{"rendered":"Konsolida\u010dn\u00fd bal\u00edk 2026: ako ovplyvn\u00ed podnikate\u013eov, zamestnancov a zamestn\u00e1vate\u013eov"},"content":{"rendered":"<figure class=\"wp-block-image size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"573\" src=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/12\/zmeny-sk-mzdy-1024x573.jpg\" alt=\"\" class=\"wp-image-2694\" srcset=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/12\/zmeny-sk-mzdy-1024x573.jpg 1024w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/12\/zmeny-sk-mzdy-300x168.jpg 300w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/12\/zmeny-sk-mzdy-768x430.jpg 768w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/12\/zmeny-sk-mzdy.jpg 1250w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Na konci septembra schv\u00e1lila slovensk\u00e1 vl\u00e1da <strong>tret\u00ed konsolida\u010dn\u00fd bal\u00edk<\/strong>, ktor\u00fd m\u00e1 prinies\u0165 viac pe\u0148az\u00ed do \u0161t\u00e1tnej pokladnice a zn\u00ed\u017ei\u0165 deficit verejn\u00fdch financi\u00ed.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">V praxi sa dotkne takmer ka\u017ed\u00e9ho \u2013 od zamestnancov cez \u017eivnostn\u00edkov a\u017e po ve\u013ek\u00e9 spolo\u010dnosti. <strong>Pozrite si preh\u013ead najv\u00e4\u010d\u0161\u00edch zmien, ktor\u00e9 nadobudn\u00fa \u00fa\u010dinnos\u0165 od roku 2026.<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Zmena v progres\u00edvnom zda\u0148ovan\u00ed pr\u00edjmov fyzick\u00fdch os\u00f4b<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Aktu\u00e1lne Slovensko funguje s dvoma sadzbami dane z pr\u00edjmu fyzick\u00fdch os\u00f4b: <strong>19&nbsp;% a 25&nbsp;%<\/strong>. Od roku 2026 sa zav\u00e1dzaj\u00fa dve nov\u00e9 sadzby: <strong>30 % a 35 %<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Hranice jednotliv\u00fdch sadzieb s\u00fa odvoden\u00e9 od ro\u010dn\u00e9ho z\u00e1kladu dane ako n\u00e1sobku \u017eivotn\u00e9ho minima. V&nbsp;princ\u00edpe tak plat\u00ed, \u017ee \u010d\u00edm vy\u0161\u0161\u00ed pr\u00edjem osoba dosiahne, t\u00fdm <strong>vy\u0161\u0161ia sadzba sa uplatn\u00ed na jeho zdanenie<\/strong>.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>N\u00e1sobok \u017eivotn\u00e9ho minima (\u017dM)<\/th><th>Ro\u010dn\u00fd z\u00e1klad dane<\/th><th>Mesa\u010dn\u00fd z\u00e1klad dane<\/th><th>Sadzba dane<\/th><\/tr><\/thead><tbody><tr><td>154,8\u00d7 \u017dM<\/td><td>do 43 983,32 \u20ac<\/td><td>do 3 666 \u20ac<\/td><td>19 %<\/td><\/tr><tr><td>154,8\u2013212,4\u00d7 \u017dM<\/td><td>43 983,34&nbsp;\u20ac\u201360 349,21&nbsp;\u20ac<\/td><td>3 666 \u20ac\u20135 029 \u20ac<\/td><td>25 %<\/td><\/tr><tr><td>212,4\u2013264\u00d7 \u017dM<\/td><td>60 349,21 \u20ac\u201375 010,32 \u20ac<\/td><td>5 029 \u20ac\u20136 251 \u20ac<\/td><td>30 %<\/td><\/tr><tr><td>nad 264\u00d7 \u017dM<\/td><td>nad 75 010,32 \u20ac<\/td><td>nad 6 251 \u20ac<\/td><td>35 %<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">Zv\u00fd\u0161enie odvodov do zdravotnej pois\u0165ovne<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Od roku 2026 sa pre zamestnancov, \u017eivnostn\u00edkov a&nbsp;samoplatite\u013eov zvy\u0161uj\u00fa sadzby zdravotn\u00e9ho poistenia o <strong>1 percentu\u00e1lny bod<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Zamestnanci teda bud\u00fa plati\u0165 <strong>5 % z vymeriavacieho z\u00e1kladu namiesto 4 %<\/strong>. Odvod zamestn\u00e1vate\u013ea zost\u00e1va 11 %.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Vy\u0161\u0161ie n\u00e1klady po\u010das pracovnej neschopnosti<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Zamestn\u00e1vatelia bud\u00fa <strong>od 1. janu\u00e1ra 2026<\/strong> povinn\u00ed vypl\u00e1ca\u0165 n\u00e1hradu pr\u00edjmu po\u010das prv\u00fdch <strong>14 dn\u00ed PN<\/strong> namiesto 10. To znamen\u00e1 priamy n\u00e1rast person\u00e1lnych n\u00e1kladov.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Odvody po\u010das PN, materskej a O\u010cR<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Doteraz boli tieto obdobia zaraden\u00e9 medzi tzv. <em>vyl\u00fa\u010den\u00e9 doby<\/em> a <strong>poistn\u00e9 sa neplatilo<\/strong>. Ak napr\u00edklad zamestn\u00e1vate\u013e vyplatil zamestnancovi odmenu po\u010das materskej dovolenky, tak\u00fdto pr\u00edjem sa <strong>nepova\u017eoval za vymeriavac\u00ed z\u00e1klad<\/strong> a&nbsp;soci\u00e1lne odvody sa v&nbsp;danom obdob\u00ed neplatili (s v\u00fdnimkou \u00farazov\u00e9ho poistenia).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Od janu\u00e1ra 2026 sa toto vyl\u00fa\u010denie <strong>ru\u0161\u00ed<\/strong>. Ak zamestnanec dostane ak\u00fdko\u013evek pr\u00edjem po\u010das PN, materskej alebo O\u010cR, bude <strong>plne odvodovo za\u0165a\u017een\u00fd<\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Zru\u0161enie dn\u00ed pracovn\u00e9ho pokoja a z\u00e1kazu predaja po\u010das niektor\u00fdch sviatkov<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Konsolida\u010dn\u00e9 opatrenia so sebou prin\u00e1\u0161aj\u00fa aj <strong>zru\u0161enie dn\u00ed pracovn\u00e9ho pokoja<\/strong> po\u010das uveden\u00fdch sviatkov:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>17. november (plat\u00ed u\u017e pre rok 2025)<\/li>\n\n\n\n<li>8. m\u00e1j (zru\u0161en\u00e9 prechodn\u00fdm ustanoven\u00edm iba pre rok 2026)<\/li>\n\n\n\n<li>15. september (zru\u0161en\u00e9 prechodn\u00fdm ustanoven\u00edm iba pre rok 2026)<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Z\u00e1rove\u0148 sa skracuje zoznam dn\u00ed, kedy plat\u00ed <strong>z\u00e1kaz maloobchodn\u00e9ho predaja<\/strong>. Po novom sa t\u00fdka iba t\u00fdchto dn\u00ed:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>1. janu\u00e1r<\/li>\n\n\n\n<li>Ve\u013ekono\u010dn\u00fd piatok<\/li>\n\n\n\n<li>Ve\u013ekono\u010dn\u00e1 nede\u013ea<\/li>\n\n\n\n<li>24. december po 12. hodine<\/li>\n\n\n\n<li>25. december<\/li>\n\n\n\n<li>26. december<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">V&nbsp;ostatn\u00e9 sviato\u010dn\u00e9 dni bud\u00fa m\u00f4c\u0165 by\u0165 obchody a&nbsp;\u010fal\u0161ie prev\u00e1dzky otvoren\u00e9.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Minim\u00e1lna da\u0148 z pr\u00edjmov pr\u00e1vnick\u00fdch os\u00f4b<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Od nov\u00e9ho roka sa zav\u00e1dza <strong>nov\u00e9 p\u00e1smo minim\u00e1lnej dane z&nbsp;pr\u00edjmov<\/strong> (da\u0148ov\u00e1 licencia) pr\u00e1vnick\u00fdch os\u00f4b, ktor\u00fa mus\u00ed da\u0148ovn\u00edk odvies\u0165 bez oh\u013eadu na v\u00fd\u0161ku da\u0148ov\u00e9ho z\u00e1kladu, resp. da\u0148ovej straty.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Zmena sa dotkne firiem<strong> so zdanite\u013en\u00fdm pr\u00edjmom nad 5 mil. \u20ac<\/strong>, ktor\u00e9 zaplatia minim\u00e1lnu da\u0148 <strong>11 520 \u20ac<\/strong> namiesto 3 840 \u20ac. Pre mal\u00e9 a stredn\u00e9 podniky sa minim\u00e1lne sumy nemenia.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Obrat spolo\u010dnosti<\/th><th>Minim\u00e1lna da\u0148<\/th><\/tr><\/thead><tbody><tr><td>do 50 000 \u20ac<\/td><td>340 \u20ac<\/td><\/tr><tr><td>50 000\u2013250 000 \u20ac<\/td><td>960 \u20ac<\/td><\/tr><tr><td>250 000\u2013500 000 \u20ac<\/td><td>1 920 \u20ac<\/td><\/tr><tr><td>500 000\u20135 000 000 \u20ac<\/td><td>3 840 \u20ac<\/td><\/tr><tr><td>nad 5 000 000 \u20ac<\/td><td>11 520 \u20ac<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">Odpo\u010det DPH na automobil<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Podnikatelia si po novom <strong>nebud\u00fa m\u00f4c\u0165 uplatni\u0165 pln\u00fd odpo\u010det DPH<\/strong> pri k\u00fape vozidla, ak sa okrem podnikania pou\u017e\u00edva aj na <strong>s\u00fakromn\u00e9 \u00fa\u010dely<\/strong>. Odpo\u010det bude mo\u017en\u00fd len vo v\u00fd\u0161ke <strong>50 %<\/strong>. Toto sa vz\u0165ahuje rovnako aj na n\u00e1klady na prev\u00e1dzku, \u00fadr\u017ebu, servis, paliv\u00e1, opravy a&nbsp;podobne.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Vy\u0161\u0161ia DPH na potraviny s obsahom cukru a soli<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">DPH na Slovensku sa rozli\u0161uje <strong>pod\u013ea typu tovaru<\/strong>, pri\u010dom v\u00e4\u010d\u0161ina potrav\u00edn patrila do zn\u00ed\u017eenej sadzby 10&nbsp;% alebo 19&nbsp;%.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Potraviny s vysok\u00fdm obsahom cukru alebo soli sa teraz pres\u00favaj\u00fa do <strong>z\u00e1kladnej sadzby 23 %<\/strong>. Cie\u013eom je zv\u00fd\u0161i\u0165 da\u0148ov\u00e9 pr\u00edjmy a podpori\u0165 zdrav\u0161\u00ed \u017eivotn\u00fd \u0161t\u00fdl.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Pripravte sa na zmeny<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Konsolida\u010dn\u00fd bal\u00edk zasiahne <strong>v\u0161etky segmenty trhu<\/strong>. Ak podnik\u00e1te na Slovensku, odpor\u00fa\u010dame prisp\u00f4sobi\u0165 finan\u010dn\u00e9 pl\u00e1ny, mzdy aj da\u0148ov\u00e9 nastavenia u\u017e teraz.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ak potrebujete poradi\u0165 so zmenami v daniach \u010di mzd\u00e1ch, <strong>obr\u00e1\u0165te sa na n\u00e1s<\/strong>. Spolo\u010dne prejdeme nov\u00e9 pravidl\u00e1 a pom\u00f4\u017eeme v\u00e1m pripravi\u0165 firmu na rok 2026.<\/p>","protected":false},"excerpt":{"rendered":"<p>Na konci septembra schv\u00e1lila slovensk\u00e1 vl\u00e1da tret\u00ed konsolida\u010dn\u00fd bal\u00edk, ktor\u00fd m\u00e1 prinies\u0165 viac pe\u0148az\u00ed do \u0161t\u00e1tnej pokladnice a zn\u00ed\u017ei\u0165 deficit verejn\u00fdch financi\u00ed. V praxi sa dotkne takmer ka\u017ed\u00e9ho \u2013 od zamestnancov cez \u017eivnostn\u00edkov a\u017e po ve\u013ek\u00e9 spolo\u010dnosti. Pozrite si preh\u013ead najv\u00e4\u010d\u0161\u00edch zmien, ktor\u00e9 nadobudn\u00fa \u00fa\u010dinnos\u0165 od roku 2026. Zmena v progres\u00edvnom zda\u0148ovan\u00ed pr\u00edjmov fyzick\u00fdch os\u00f4b [&hellip;]<\/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],"tags":[],"class_list":["post-3563","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sk"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Konsolida\u010dn\u00fd bal\u00edk 2026: ako ovplyvn\u00ed podnikate\u013eov, zamestnancov a zamestn\u00e1vate\u013eov | E-Consulting<\/title>\n<meta name=\"description\" content=\"Tret\u00ed konsolida\u010dn\u00fd bal\u00edk prin\u00e1\u0161a zmeny v daniach, odvodoch a pracovn\u00fdch podmienkach. 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