{"id":3720,"date":"2026-01-13T09:57:34","date_gmt":"2026-01-13T08:57:34","guid":{"rendered":"https:\/\/www.e-cons.eu\/?p=3720"},"modified":"2026-01-14T11:52:27","modified_gmt":"2026-01-14T10:52:27","slug":"legislativne-zmeny-mzdova-uctaren-2026-2","status":"publish","type":"post","link":"https:\/\/www.e-cons.eu\/sk\/post\/legislativne-zmeny-mzdova-uctaren-2026-2","title":{"rendered":"Preh\u013ead legislat\u00edvnych zmien v mzdovej \u00fa\u010dt\u00e1rni pre rok 2026"},"content":{"rendered":"<figure class=\"wp-block-image size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"538\" src=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2026\/01\/ec_blog_018-1024x538.jpg\" alt=\"\" class=\"wp-image-3655\" srcset=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2026\/01\/ec_blog_018-1024x538.jpg 1024w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2026\/01\/ec_blog_018-300x158.jpg 300w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2026\/01\/ec_blog_018-768x403.jpg 768w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2026\/01\/ec_blog_018.jpg 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Pripravili sme pre v\u00e1s preh\u013ead aktu\u00e1lnych legislat\u00edvnych zmien pre rok 2026, 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.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">1. Zmeny v pracovnopr\u00e1vnej oblasti<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">Minim\u00e1lna mzda a pr\u00edplatky ku mzde od 1. 1. 2026<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Od 1. 1. 2026 doch\u00e1dza k n\u00e1rastu minim\u00e1lnej mzdy na hodnotu <strong>915 \u20ac<\/strong> (z predo\u0161l\u00fdch 816 \u20ac). V prepo\u010dte na jednu pracovn\u00fa hodinu tak bude minim\u00e1lna mzda po novom predstavova\u0165 <strong>5,259 \u20ac<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">V d\u00f4sledku n\u00e1rastu minim\u00e1lnej mzdy sa s\u00favz\u0165a\u017ene upravuj\u00fa aj minim\u00e1lne sadzby ostatn\u00fdch mzdov\u00fdch n\u00e1rokov, o \u010dom sme podrobne informovali v \u010dl\u00e1nku: <\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.e-cons.eu\/sk\/post\/minimalna-mzda-slovensko\/\">www.e-cons.eu\/post\/minimalna-mzda-slovensko<\/a>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Zmena v posudzovan\u00ed \u0161t\u00e1tnych sviatkov a z\u00e1kaz maloobchodn\u00e9ho predaja<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Schv\u00e1len\u00edm zmien Z\u00e1konn\u00edka pr\u00e1ce, ale najm\u00e4 zmenou z\u00e1kona \u010d. 241\/1993 Z. z. o \u0161t\u00e1tnych sviatkoch, \u00fa\u010dinnou od 1. novembra 2025, doch\u00e1dza k preklasifikovaniu niektor\u00fdch sviatkov. Za dni pracovn\u00e9ho pokoja a sviatky sa po novom nepova\u017euj\u00fa: <strong>1. september, 28. okt\u00f3ber a 17. november.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pod\u013ea \u00a7 4b z\u00e1kona o \u0161t\u00e1tnych sviatkoch sa rovnako za dni pracovn\u00e9ho pokoja nebud\u00fa pova\u017eova\u0165 dni <strong>8. m\u00e1j a 15. september<\/strong> \u2013 ide o prechodn\u00e9 ustanovenie len pre rok 2026.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Aktu\u00e1lne sa e\u0161te o\u010dak\u00e1va \u00faprava legislat\u00edvy, nako\u013eko na \u00fa\u010dely Z\u00e1konn\u00edka pr\u00e1ce s\u00fa tieto dva dni na\u010falej pova\u017eovan\u00e9 za sviatky. Ide o&nbsp;chybu, ktor\u00e1 by mala by\u0165 legislat\u00edvne opraven\u00e1 v&nbsp;doh\u013eadnom \u010dase.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dni, ktor\u00e9 nie s\u00fa d\u0148om pracovn\u00e9ho pokoja ani sviatkom v&nbsp;zmysle Z\u00e1konn\u00edka pr\u00e1ce, sa tak pre zamestnancov st\u00e1vaj\u00fa be\u017en\u00fdm pracovn\u00fdm d\u0148om, za ktor\u00fd ak bud\u00fa pracova\u0165, <strong>nemaj\u00fa n\u00e1rok na mzdov\u00e9 zv\u00fdhodnenie<\/strong> 100% priemern\u00e9ho z\u00e1robku.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Z\u00e1kaz maloobchodn\u00e9ho predaja bude po novom plati\u0165 len v t\u00fdchto d\u0148och:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>1. janu\u00e1r (Nov\u00fd rok)<\/li>\n\n\n\n<li>Ve\u013ek\u00fd piatok a Ve\u013ekono\u010dn\u00e1 nede\u013ea<\/li>\n\n\n\n<li>24. december po 12:00 a 25.\u201326. december<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Klasifik\u00e1cia z\u00e1vislej pr\u00e1ce<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Od 1. 1. 2026 sa spr\u00eds\u0148uje defin\u00edcia z\u00e1vislej pr\u00e1ce \u2013 vyp\u00fa\u0161\u0165a sa znak \u201ev pracovnom \u010dase ur\u010denom zamestn\u00e1vate\u013eom\u201c.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Z\u00e1vislou pr\u00e1cou je teda pr\u00e1ca vykon\u00e1van\u00e1:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>vo vz\u0165ahu nadriadenosti a podriadenosti,<\/li>\n\n\n\n<li>osobne zamestnancom pre zamestn\u00e1vate\u013ea,<\/li>\n\n\n\n<li>pod\u013ea pokynov zamestn\u00e1vate\u013ea,<\/li>\n\n\n\n<li>v mene zamestn\u00e1vate\u013ea.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Ak s\u00fa pr\u00edtomn\u00e9 v\u0161etky \u0161tyri znaky, vz\u0165ah si vy\u017eaduje pracovn\u00fa zmluvu alebo dohodu o vykon\u00e1van\u00ed pr\u00e1ce mimo pracovn\u00e9ho pomeru.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Zmeny v&nbsp;prek\u00e1\u017ekach v&nbsp;pr\u00e1ci pri sprev\u00e1dzan\u00ed rodinn\u00e9ho pr\u00edslu\u0161n\u00edka<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">S \u00fa\u010dinnos\u0165ou od 1. janu\u00e1ra 2026 sa v&nbsp;Z\u00e1konn\u00edku pr\u00e1ce&nbsp;<strong>dop\u013a\u0148a \u00a7 141 ods. 2 p\u00edsm. c)<\/strong>, kde je definovan\u00fd n\u00e1rok zamestnanca na pracovn\u00e9 vo\u013eno pri sprev\u00e1dzan\u00ed rodinn\u00e9ho pr\u00edslu\u0161n\u00edka na vy\u0161etrenie alebo o\u0161etrenie. Po novom m\u00e1 zamestnanec n\u00e1rok na pracovn\u00e9 vo\u013eno s n\u00e1hradou mzdy v sume jeho priemern\u00e9ho z\u00e1robku&nbsp;<strong>aj v pr\u00edpadoch<\/strong>, kedy bude sprev\u00e1dza\u0165 neplnolet\u00e9 die\u0165a (vo veku do 18 rokov)&nbsp;<strong>do zariadenia poradenstva a prevencie na v\u00fdkon odborn\u00fdch \u010dinnost\u00ed<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u010eal\u0161ia zmena sa t\u00fdka&nbsp;<strong>osamel\u00fdch zamestnancov<\/strong>, ktor\u00ed bud\u00fa ma\u0165 po novom n\u00e1rok na pracovn\u00e9 vo\u013eno s n\u00e1hradou mzdy v sume ich priemern\u00e9ho z\u00e1robku a\u017e&nbsp;<strong>v rozsahu 14 dn\u00ed<\/strong>&nbsp;v kalend\u00e1rnom roku, pokia\u013e sprev\u00e1dzaj\u00fa die\u0165a vo veku do 15 rokov do zdravotn\u00edckeho zariadenia na vy\u0161etrenie alebo o\u0161etrenie, resp. lie\u010denie alebo do zariadenia poradenstva a prevencie.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Pokuty za neleg\u00e1lne zamestn\u00e1vanie<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Od 1. 1. 2026 sa zvy\u0161uj\u00fa pokuty pod\u013ea z\u00e1kona \u010d. 125\/2006 Z. z. o in\u0161pekcii pr\u00e1ce:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>4 000 \u20ac \u2013 200 000 \u20ac<\/strong> pri neleg\u00e1lnom zamestn\u00e1van\u00ed jednej osoby,<\/li>\n\n\n\n<li><strong>8 000 \u20ac \u2013 200 000 \u20ac<\/strong> pri dvoch a viacer\u00fdch osob\u00e1ch.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">2. Zmeny v z\u00e1kone o soci\u00e1lnom poisten\u00ed<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>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 &nbsp;od 1.1.2026 vo v\u00fd\u0161ke <strong>16 764<\/strong><strong> \u20ac <\/strong>(11 x 1524 \u20ac, \u010do bola priemern\u00e1 mzda zisten\u00e1 za rok 2024). \u00darazov\u00e9 poistenie nem\u00e1 stanoven\u00fd maxim\u00e1lny vymeriavac\u00ed z\u00e1klad.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Odvodov\u00e1 odpo\u010d\u00edtate\u013en\u00e1 polo\u017eka pri sez\u00f3nnej pr\u00e1ci<\/strong> v&nbsp;roku 2026 je maxim\u00e1lne <strong>762<\/strong> <strong>\u20ac.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Odvodov\u00e1 odpo\u010d\u00edtate\u013en\u00e1 polo\u017eka <strong>pri \u0161tudentoch a&nbsp;d\u00f4chodcoch<\/strong> pracuj\u00facich na dohodu ost\u00e1va nezmenen\u00e1 \u2013 a&nbsp;to maxim\u00e1lne <strong>200 \u20ac<\/strong> mesa\u010dne.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Zav\u00e1dza sa nov\u00e1 odpo\u010d\u00edtate\u013en\u00e1 polo\u017eka \u2013 <strong>\u0161portov\u00fd odborn\u00edk tr\u00e9ner<\/strong>, ktor\u00e1 je vo v\u00fd\u0161ke maxim\u00e1lne <strong>300 \u20ac<\/strong> mesa\u010dne.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pri v\u00fdpo\u010dte <strong>nemocensk\u00fdch d\u00e1vok<\/strong> vr\u00e1tane matersk\u00e9ho a&nbsp;tehotensk\u00e9ho je pre rok 2026 stanoven\u00fd <strong>maxim\u00e1lny denn\u00fd vymeriavac\u00ed z\u00e1klad<\/strong> v&nbsp;sume <strong>100,2083 <\/strong><strong>\u20ac<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Najvy\u0161\u0161\u00ed mo\u017en\u00fd denn\u00fd vymeriavac\u00ed z\u00e1klad pre v\u00fdpo\u010det <strong>n\u00e1hrady pr\u00edjmu pri PN<\/strong> sa zaokr\u00fah\u013euje na 4 desatinn\u00e9 miesta nadol a&nbsp;jeho maxim\u00e1lna v\u00fd\u0161ka je stanoven\u00e1 na <strong>100,2082 <\/strong><strong>\u20ac<\/strong>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Eviden\u010dn\u00e9 listy d\u00f4chodkov\u00e9ho poistenia (ELDP)<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Novelou z\u00e1kona o&nbsp;soci\u00e1lnom poisten\u00ed schv\u00e1lenou d\u0148a 5.11.2024 <strong>sa ru\u0161\u00ed<\/strong> <strong>povinnos\u0165 zamestn\u00e1vate\u013ea<\/strong> <strong>s&nbsp;\u00fa\u010dinnos\u0165ou od 1.1.2026 <\/strong>predklada\u0165 Soci\u00e1lnej pois\u0165ovni eviden\u010dn\u00e9 listy d\u00f4chodkov\u00e9ho poistenia (ELDP) pri skon\u010den\u00ed pracovn\u00e9ho pomeru zamestnanca.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Tento krok z\u00e1rove\u0148 v\u0161ak prin\u00e1\u0161a pre zamestn\u00e1vate\u013eov jednorazov\u00fa administrat\u00edvnu z\u00e1\u0165a\u017e, kedy je zamestn\u00e1vate\u013e povinn\u00fd predlo\u017ei\u0165 Soci\u00e1lnej pois\u0165ovni ELDP za akt\u00edvnych zamestnancov za obdobie pred 1. janu\u00e1rom 2026 a&nbsp;to v&nbsp;term\u00edne najnesk\u00f4r:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>do 30. j\u00fana 2026<\/strong> u&nbsp;zamestn\u00e1vate\u013eov s&nbsp;po\u010dtom zamestnancov <strong>menej ako 51<\/strong><\/li>\n\n\n\n<li><strong>do 30. septembra 2026<\/strong> u&nbsp;zamestn\u00e1vate\u013eov s&nbsp;po\u010dtom zamestnancov viac ako 50 a&nbsp;<strong>menej ako 501<\/strong><\/li>\n\n\n\n<li><strong>do 31. decembra 2026<\/strong> u&nbsp;zamestn\u00e1vate\u013eov s&nbsp;po\u010dtom zamestnancov <strong>viac ako 500<\/strong><\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Oznamovacie povinnosti<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">S&nbsp;cie\u013eom digitaliz\u00e1cie a&nbsp;zjednodu\u0161enia procesov pri vypl\u00e1can\u00ed nemocensk\u00fdch d\u00e1vok upravuje novela z\u00e1kona \u010d. 258\/2025 oznamovacie povinnosti vo\u010di Soci\u00e1lnej pois\u0165ovni, pri\u010dom sa <strong>roz\u0161iruje registra\u010dn\u00fd list zamestnanca o&nbsp;inform\u00e1ciu o&nbsp;\u010d\u00edsle \u00fa\u010dtu na v\u00fdplatu d\u00e1vok<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Zamestn\u00e1vatelia tak musia v&nbsp;term\u00edne do 31. marca 2026 doozn\u00e1mi\u0165 Soci\u00e1lnej pois\u0165ovni tento \u00fadaj za v\u0161etk\u00fdch existuj\u00facich zamestnancov formou zmenov\u00e9ho formul\u00e1ra.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">N\u00e1hrada pr\u00edjmu pri PN<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">S&nbsp;\u00fa\u010dinnos\u0165ou od 1. janu\u00e1ra 2026 doch\u00e1dza ku zmene pravidiel pri vypl\u00e1can\u00ed n\u00e1hrady pr\u00edjmu po\u010das PN, pri\u010dom <strong>zamestn\u00e1vate\u013e poskytuje n\u00e1hradu pr\u00edjmu a\u017e do 14. d\u0148a trvania PN<\/strong> (p\u00f4vodne bolo do 10. d\u0148a) a&nbsp;Soci\u00e1lna pois\u0165ov\u0148a za\u010d\u00edna vypl\u00e1ca\u0165 d\u00e1vku nemocensk\u00e9 a\u017e od 15. d\u0148a trvania PN.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Odvody po\u010das PN, materskej a O\u010cR<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">S&nbsp;\u00fa\u010dinnos\u0165ou od 1. janu\u00e1ra 2026 <strong>sa ru\u0161\u00ed vyl\u00fa\u010denie povinnosti plati\u0165 poistn\u00e9<\/strong> za zamestnanca a&nbsp;jeho zamestn\u00e1vate\u013ea po\u010das PN, O\u010cR a&nbsp;materskej.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Po novom ak zamestnanec dostane vyplaten\u00fd ak\u00fdko\u013evek pr\u00edjem po\u010das \u010derpania PN, materskej alebo O\u010cR, bude tento plne odvodovo za\u0165a\u017een\u00fd.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">3. Zmeny v z\u00e1kone o zdravotnom poisten\u00ed<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">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&nbsp;roku 2026 je stanoven\u00fd na sumu <strong>91 440 \u20ac.<\/strong> Vymeriavac\u00ed z\u00e1klad zamestnanca pre platenie mesa\u010dn\u00fdch preddavkov na verejn\u00e9 zdravotn\u00e9 poistenie z&nbsp;pr\u00edjmu zo z\u00e1vislej \u010dinnosti ost\u00e1va neohrani\u010den\u00fd maxim\u00e1lnou \u010diastkou.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Podstatnou zmenou v&nbsp;z\u00e1kone o&nbsp;zdravotnom poisten\u00ed je <strong>nav\u00fd\u0161enie odvodov zamestnanca<\/strong> o&nbsp;jeden percentu\u00e1lny bod \u2013 a&nbsp;teda po novom bude zamestnanec plati\u0165 odvody na zdravotn\u00e9 poistenie vo v\u00fd\u0161ke <strong>5%<\/strong> (namiesto p\u00f4vodn\u00fdch 4%)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Minim\u00e1lny preddavok zamestnanca<\/strong> je pre rok 2026 stanoven\u00fd ako s\u00fa\u010det:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>preddavku na poistn\u00e9 zamestnanca vo v\u00fd\u0161ke 5% z&nbsp;284,13 \u20ac, \u010do je suma 14,20 \u20ac<\/li>\n\n\n\n<li>preddavku na poistn\u00e9 zamestn\u00e1vate\u013ea za tak\u00e9hoto zamestnanca vo v\u00fd\u0161ke 11% z&nbsp;284,13 \u20ac, \u010do je suma 31,25 \u20ac<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">V&nbsp;\u00fahrne teda t\u00e1to \u010diastka minim\u00e1lneho mesa\u010dn\u00e9ho preddavku predstavuje sumu <strong>45,45 \u20ac.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Z\u00e1kladom pre v\u00fdpo\u010det minim\u00e1lneho preddavku je suma \u017eivotn\u00e9ho minima platn\u00e9ho k&nbsp;1.1. pr\u00edslu\u0161n\u00e9ho kalend\u00e1rneho roka.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">4. Zmeny v z\u00e1kone o dani z pr\u00edjmov<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Mesa\u010dn\u00e1 suma <strong>nezdanite\u013enej \u010das\u0165 <\/strong>na da\u0148ovn\u00edka sa k&nbsp;1.1.2026 zvy\u0161uje na sumu <strong>497,23 \u20ac<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">S&nbsp;\u00fa\u010dinnos\u0165ou od 1.1.2026 <strong>sa syst\u00e9m progres\u00edvneho zda\u0148ovania pr\u00edjmov roz\u0161iruje<\/strong> o&nbsp;\u010fal\u0161ie dve sadzby \u2013 z&nbsp;p\u00f4vodn\u00fdch dvo (19% a&nbsp;25%) tak bud\u00fa pr\u00edjmy zda\u0148ovan\u00e9 v&nbsp;jednotliv\u00fdch hraniciach nasledovne:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>19 %<\/td><td>do 3 665,28 \u20ac<\/td><\/tr><tr><td>25 %<\/td><td>3 665,28 \u20ac \u2013 5 029,10 \u20ac<\/td><\/tr><tr><td>30 %<\/td><td>5 029,10 \u20ac \u2013 6 250,86 \u20ac<\/td><\/tr><tr><td>35 %<\/td><td>nad 6 250,86 \u20ac<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">Da\u0148ov\u00fd bonus na deti<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Mesa\u010dn\u00e9 sumy da\u0148ov\u00e9ho bonusu pre rok 2026 ost\u00e1vaj\u00fa bezo zmeny:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>100 \u20ac <\/strong>na die\u0165a vo veku do 15 rokov<\/li>\n\n\n\n<li><strong>50 \u20ac <\/strong>na die\u0165a vo veku od 15 do 18 rokov<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Stanoven\u00e1 suma da\u0148ov\u00e9ho bonusu sa uplatn\u00ed posledn\u00fdkr\u00e1t za mesiac, v&nbsp;ktorom die\u0165a dov\u0155\u0161i stanoven\u00fd vek 15 alebo 18 rokov.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">S\u00fa\u010dasne je da\u0148ov\u00fd bonus ohrani\u010den\u00fd dosiahnut\u00fdm \u010diastkov\u00fdm z\u00e1kladom dane \u2013 a to<strong>\u00a0najviac:<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Po\u010det det\u00ed<\/th><th>Percento \u010diastkov\u00e9ho z\u00e1kladu dane<\/th><\/tr><\/thead><tbody><tr><td>1 die\u0165a<\/td><td>29 %<\/td><\/tr><tr><td>2 deti<\/td><td>36 %<\/td><\/tr><tr><td>3 deti<\/td><td>43 %<\/td><\/tr><tr><td>4 deti<\/td><td>50 %<\/td><\/tr><tr><td>5 det\u00ed<\/td><td>57 %<\/td><\/tr><tr><td>6 a viac det\u00ed<\/td><td>64 %<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Z\u00e1rove\u0148<\/strong> na\u010falej plat\u00ed, \u017ee <strong>suma da\u0148ov\u00e9ho bonusu na die\u0165a sa zn\u00ed\u017ei v&nbsp;z\u00e1vislosti od narastaj\u00faceho \u010diastkov\u00e9ho z\u00e1kladu<\/strong> dane rodi\u010da, ktor\u00fd si tento da\u0148ov\u00fd bonus uplat\u0148uje.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">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 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&nbsp;1\/10 rozdielu medzi \u010diastkov\u00fdm z\u00e1kladom dane a&nbsp;18-n\u00e1sobkom priemernej mesa\u010dnej mzdy.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pri z\u00fa\u010dtovan\u00ed pr\u00edjmov za rok 2026 sa bude prihliada\u0165 na hodnotu <strong>27 432 \u20ac<\/strong> &#8211; ktor\u00e1 predstavuje 18-n\u00e1sobok priemernej mesa\u010dnej mzdy zistenej za rok 2024. 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 zmie\u0148ovan\u00e9ho k\u013e\u00fa\u010da. <strong>Pri kalkul\u00e1cii mesa\u010dn\u00fdch preddavkov hovor\u00edme v&nbsp;prepo\u010dte <\/strong>o&nbsp;z\u00e1klade dane na \u00farovni <strong>2&nbsp;286 \u20ac.<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Potrebujete poradi\u0165 s mzdov\u00fdmi zmenami pre rok 2026?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Obr\u00e1\u0165te sa na t\u00edm <strong>E-Consulting<\/strong> \u2013 pom\u00f4\u017eeme v\u00e1m nastavi\u0165 procesy a v\u00fdpo\u010dty miezd v s\u00falade s aktu\u00e1lnou legislat\u00edvou. Zabezpe\u010d\u00edme za v\u00e1s kompletn\u00e9 spracovanie miezd, vedenie \u00fa\u010dtovn\u00edctva a da\u0148ov\u00e9 poradenstvo v \u010cesku aj na Slovensku.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\ud83d\udce9 Kontaktujte n\u00e1s na <strong>info@e-cons.eu<\/strong> alebo nav\u0161t\u00edvte <a href=\"https:\/\/www.e-cons.eu\/sk\/\">www.e-cons.eu<\/a>.<\/p>","protected":false},"excerpt":{"rendered":"<p>Pripravili sme pre v\u00e1s preh\u013ead aktu\u00e1lnych legislat\u00edvnych zmien pre rok 2026, 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. 1. Zmeny v pracovnopr\u00e1vnej oblasti Minim\u00e1lna mzda a pr\u00edplatky ku mzde od 1. 1. 2026 Od 1. 1. 2026 doch\u00e1dza k [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":3655,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[12,6,11],"tags":[],"class_list":["post-3720","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sk","category-mzdy","category-poradenstvi"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Preh\u013ead legislat\u00edvnych zmien v mzdovej \u00fa\u010dt\u00e1rni pre rok 2026 | E-Consulting<\/title>\n<meta name=\"description\" content=\"Preh\u013ead legislat\u00edvnych zmien v mzdovej \u00fa\u010dt\u00e1rni pre rok 2026. Zmeny v mzd\u00e1ch, odvodoch, daniach a zdravotnom poisten\u00ed. Kompletn\u00fd preh\u013ead pre zamestn\u00e1vate\u013eov.\" \/>\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=\"Preh\u013ead legislat\u00edvnych zmien v mzdovej \u00fa\u010dt\u00e1rni pre rok 2026 | E-Consulting\" \/>\n<meta property=\"og:description\" content=\"Preh\u013ead legislat\u00edvnych zmien v mzdovej \u00fa\u010dt\u00e1rni pre rok 2026. Zmeny v mzd\u00e1ch, odvodoch, daniach a zdravotnom poisten\u00ed. 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