{"id":623,"date":"2026-01-12T22:15:18","date_gmt":"2026-01-12T21:15:18","guid":{"rendered":"https:\/\/www.e-cons.eu\/?p=623"},"modified":"2026-05-12T10:39:04","modified_gmt":"2026-05-12T08:39:04","slug":"vyhlasenie-na-uplatnenie-nezdanitelnej-casti-a-danoveho-bonusu","status":"publish","type":"post","link":"https:\/\/www.e-cons.eu\/sk\/post\/vyhlasenie-na-uplatnenie-nezdanitelnej-casti-a-danoveho-bonusu","title":{"rendered":"Vyhl\u00e1senie na uplatnenie nezdanite\u013enej \u010dasti a da\u0148ov\u00e9ho bonusu"},"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\/05\/archivace-1024x573.jpg\" alt=\"\" class=\"wp-image-1814\" srcset=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/05\/archivace-1024x573.jpg 1024w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/05\/archivace-300x168.jpg 300w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/05\/archivace-768x430.jpg 768w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/05\/archivace.jpg 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Zistite,&nbsp;<strong>ako spr\u00e1vne pristupova\u0165 k vyplneniu tla\u010diva<\/strong>&nbsp;pre Vyhl\u00e1senie da\u0148ovn\u00edka na uplatnenie nezdanite\u013enej \u010dasti z\u00e1kladu dane a&nbsp;uplatnenie da\u0148ov\u00e9ho bonusu.<\/p>\n\n\n<div class=\"c-orange-highlight\" style=\"\">\n            <div class=\"c-orange-highlight__image\">\n            <img decoding=\"async\" src=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/07\/star.svg\" alt=\"\">\n        <\/div>\n                    <div class=\"c-orange-highlight__text\">\n            <p>Formul\u00e1r Vyhl\u00e1senia pre rok 2026 <strong><a href=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2025\/01\/Vyhlasenie-2025.docx\">n\u00e1jdete tu<\/a><\/strong> (kliknite pre stiahnutie).<\/p>\n        <\/div>\n    <\/div>\n\n\n<h2 class=\"wp-block-heading\"><strong>Kedy mus\u00ed zamestnanec vyplni\u0165 Vyhl\u00e1senie a ozn\u00e1mi\u0165 zamestn\u00e1vate\u013eovi zmeny?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Vyhl\u00e1senie zvy\u010dajne podpisuje zamestnanec&nbsp;<strong>pri n\u00e1stupe do nov\u00e9ho zamestnania<\/strong>. V&nbsp;priebehu trvania pracovn\u00e9ho pomeru sa v\u0161ak m\u00f4\u017eu&nbsp;<strong>zmeni\u0165 okolnosti<\/strong>, pre ktor\u00e9 zamestnanec uveden\u00e9 tla\u010divo podp\u00edsal \u2013 \u010di u\u017e je to:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>V\u00f4\u013ea zamestnanca ne\/uplat\u0148ova\u0165 si&nbsp;<strong>nezdanite\u013en\u00fa \u010das\u0165 z\u00e1kladu dane.<\/strong><\/li>\n\n\n\n<li>Priznanie\u00a0<strong>d\u00f4chodku<\/strong>, ktor\u00e9 by mohlo ovplyvni\u0165 podmienky n\u00e1roku na nezdanite\u013en\u00fa \u010das\u0165 zamestnanca \u2013 ak\u00a0je zamestnanec k 1. 1. 2026 poberate\u013eom d\u00f4chodku (starobn\u00e9ho, v\u00fdsluhov\u00e9ho alebo pred\u010dasn\u00e9ho starobn\u00e9ho),\u00a0<strong>nem\u00e1 n\u00e1rok<\/strong>\u00a0na uplatnenie mesa\u010dnej nezdanite\u013enej \u010dasti z\u00e1kladu dane. N\u00e1rok na nezdanite\u013en\u00fa \u010das\u0165 v\u0161ak mo\u017eno pos\u00fadi\u0165 z\u00a0ro\u010dn\u00e9ho h\u013eadiska pri\u00a0<a href=\"https:\/\/www.e-cons.eu\/sk\/post\/navod-na-vyplnenie-ziadosti-o-rocne-zuctovanie-dane-zamestnanca\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>ro\u010dnom z\u00fa\u010dtovan\u00ed dane<\/strong><\/a>\u00a0(RZD) za pr\u00edslu\u0161n\u00fd kalend\u00e1rny rok.<\/li>\n\n\n\n<li>Zmeny v n\u00e1roku na&nbsp;<strong>da\u0148ov\u00fd bonus<\/strong>.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">O t\u00fdchto zmen\u00e1ch zamestnanec informuje zamestn\u00e1vate\u013ea <strong>bezodkladne<\/strong> a&nbsp;najnesk\u00f4r <strong>v&nbsp;mesiaci, v&nbsp;ktorom nastala zmena <\/strong>oproti p\u00f4vodn\u00fdm \u00fadajom.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Zmeny uvedie vo Vyhl\u00e1sen\u00ed&nbsp;<strong>v&nbsp;\u010dasti IV:<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" width=\"805\" height=\"188\" src=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-4.png\" alt=\"\" class=\"wp-image-625\" srcset=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-4.png 805w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-4-300x70.png 300w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-4-768x179.png 768w\" sizes=\"(max-width: 805px) 100vw, 805px\" \/><\/figure>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\">V pr\u00edpade ak mal zamestnanec podp\u00edsan\u00e9 Vyhl\u00e1senie u zamestn\u00e1vate\u013ea v predo\u0161lom zda\u0148ovacom obdob\u00ed a ku dne\u0161n\u00e9mu d\u0148u nenastala v \u00fadajoch \u017eiadna zmena, nie je potrebn\u00e9 pre rok 2026 vyp\u013a\u0148a\u0165 a podpisova\u0165 nov\u00e9 tla\u010divo.<\/p>\n\n\n<div class=\"c-orange-highlight\" style=\"\">\n            <\/div>\n\n\n<p class=\"wp-block-paragraph\">Aktu\u00e1lna <strong>mesa\u010dn\u00e1 v\u00fd\u0161ka nezdanite\u013enej \u010dasti z\u00e1kladu dane pre rok 2026<\/strong> je v sume 497,23 \u20ac, a <strong>\u00fahrnn\u00e1 v\u00fd\u0161ka za rok v sume 5 966,73 \u20ac<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Treba v\u0161ak ma\u0165 na zreteli, \u017ee v pr\u00edpade ak zamestnanec \/ da\u0148ovn\u00edk dosiahne v roku 2026 z\u00e1klad dane v \u00fahrne vy\u0161\u0161om ako 26 083,13 \u20ac, v ro\u010dnom z\u00fa\u010dtovan\u00ed alebo da\u0148ovom priznan\u00ed sa jeho nezdanite\u013en\u00e1 \u010das\u0165 z\u00e1kladu dane bude kr\u00e1ti\u0165 v z\u00e1vislosti od v\u00fd\u0161ky pr\u00edjmu.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Podmienky pre da\u0148ov\u00fd bonus<\/strong><\/h2>\n<\/blockquote>\n\n\n\n<p class=\"wp-block-paragraph\">Pri uplatnen\u00ed da\u0148ov\u00e9ho bonusu je zamestnanec povinn\u00fd k&nbsp;Vyhl\u00e1seniu dolo\u017ei\u0165&nbsp;<strong>rodn\u00fd list die\u0165a\u0165a&nbsp;<\/strong>a&nbsp;v&nbsp;pr\u00edpade ukon\u010denia povinnej \u0161kolskej doch\u00e1dzky (dov\u0155\u0161enia 16 rokov) aj&nbsp;<strong>potvrdenie o&nbsp;n\u00e1v\u0161teve \u0161koly<\/strong>.<\/p>\n\n\n<div class=\"c-blog-highlight\" style=\"\">\r\n    <h2 class=\"c-blog-highlight__title\">\r\n            <\/h2>\r\n    <div class=\"c-blog-highlight__text\">\r\n        <p>Da\u0148ov\u00fd bonus na die\u0165a si uplat\u0148uje\u00a0v\u017edy <strong>len jeden z&nbsp;rodi\u010dov<\/strong>, nikdy nie obaja s\u00fabe\u017ene.<\/p>\n    <\/div>\r\n<\/div>\n\n\n<p class=\"wp-block-paragraph\">Na uplatnenie da\u0148ov\u00e9ho bonusu u\u017e aktu\u00e1lne&nbsp;<strong>nem\u00e1 vplyv<\/strong>, \u010di si zamestnanec uplat\u0148uje dot\u00e1ciu na stravovanie. Aktu\u00e1lne sa na t\u00fato skuto\u010dnos\u0165 neprihliada a&nbsp;je mo\u017en\u00e9 si uplatni\u0165 oboje s\u00fa\u010dasne.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">D\u00f4le\u017eitou podmienkou, zavedenou od roku 2025 v\u0161ak ost\u00e1va pravidlo <strong>90% pr\u00edjmov zo zdrojov na \u00fazem\u00ed SR<\/strong> u\u017e aj pre da\u0148ov\u00fdch rezidentov. \u010ci\u017ee 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, <strong>str\u00e1ca n\u00e1rok na da\u0148ov\u00fd bonus<\/strong>, ak m\u00e1 <strong>viac ako 10% zdanite\u013en\u00fdch pr\u00edjmov zo zdrojov v zahrani\u010d\u00ed<\/strong>. Tak\u00fdto da\u0148ovn\u00edk si nebude m\u00f4c\u0165 uplat\u0148ova\u0165 da\u0148ov\u00fd bonus na mesa\u010dnej b\u00e1ze, ale len v ro\u010dnom z\u00fa\u010dtovan\u00ed.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Aktu\u00e1lna v\u00fd\u0161ka da\u0148ov\u00e9ho bonusu<\/strong>&nbsp;na mesa\u010dnej b\u00e1ze je:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>100 \u20ac&nbsp;<\/strong>na die\u0165a vo veku do 15 rokov;<\/li>\n\n\n\n<li><strong>50 \u20ac&nbsp;<\/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\u00a0ktorom die\u0165a <strong>dov\u0155\u0161i stanoven\u00fd vek <\/strong>15 alebo 18 rokov.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">S\u00fa\u010dasne je da\u0148ov\u00fd bonus <strong>ohrani\u010den\u00fd <\/strong>\u010diastkov\u00fdm z\u00e1kladom dane, a\u00a0to <strong>najviac:<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th>Po\u010det det\u00ed<\/th><th>Max. v\u00fd\u0161ka bonusu (% \u010diastkov\u00e9ho z\u00e1kladu dane)<\/th><\/tr><\/thead><tbody><tr><td>1<\/td><td>29 %<\/td><\/tr><tr><td>2<\/td><td>36 %<\/td><\/tr><tr><td>3<\/td><td>43 %<\/td><\/tr><tr><td>4<\/td><td>50 %<\/td><\/tr><tr><td>5<\/td><td>57 %<\/td><\/tr><tr><td>6 a viac<\/td><td>64 %<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\">V neposlednom rade netreba zab\u00fada\u0165 na to, \u017ee ak m\u00e1 zamestnanec&nbsp;<strong>s\u00fabe\u017ene viacero pracovn\u00fdch pomerov<\/strong>, alebo menil zamestnanie v&nbsp;priebehu mesiaca, tak v danom kalend\u00e1rnom mesiaci m\u00f4\u017ee ma\u0165 podp\u00edsan\u00e9 Vyhl\u00e1senie v\u017edy&nbsp;<strong>len u&nbsp;jedn\u00e9ho zamestn\u00e1vate\u013ea<\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Potrebujete pom\u00f4c\u0165 so mzdov\u00fdm \u00fa\u010dtovn\u00edctvom?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Prenechajte \u00fa\u010dtovn\u00e9 starosti odborn\u00edkom. Postar\u00e1me sa za v\u00e1s o&nbsp;<a href=\"https:\/\/www.e-cons.eu\/sk\/mzdy-a-personalistika\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>spracovanie miezd<\/strong><\/a><strong>&nbsp;alebo kompletn\u00e9&nbsp;<\/strong><a href=\"https:\/\/www.e-cons.eu\/sk\/ucetnictvi-a-reporting\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>vedenie \u00fa\u010dtovn\u00edctva<\/strong><\/a>&nbsp;v&nbsp;\u010cesku aj na Slovensku. Nap\u00ed\u0161te n\u00e1m na&nbsp;<a href=\"mailto:info@e-cons.eu\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>info@e-cons.eu<\/strong><\/a>&nbsp;a my s&nbsp;vami radi prediskutujeme mo\u017enosti spolupr\u00e1ce.<\/p>\n<\/blockquote>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>","protected":false},"excerpt":{"rendered":"<p>Zistite,&nbsp;ako spr\u00e1vne pristupova\u0165 k vyplneniu tla\u010diva&nbsp;pre Vyhl\u00e1senie da\u0148ovn\u00edka na uplatnenie nezdanite\u013enej \u010dasti z\u00e1kladu dane a&nbsp;uplatnenie da\u0148ov\u00e9ho bonusu. Kedy mus\u00ed zamestnanec vyplni\u0165 Vyhl\u00e1senie a ozn\u00e1mi\u0165 zamestn\u00e1vate\u013eovi zmeny? Vyhl\u00e1senie zvy\u010dajne podpisuje zamestnanec&nbsp;pri n\u00e1stupe do nov\u00e9ho zamestnania. V&nbsp;priebehu trvania pracovn\u00e9ho pomeru sa v\u0161ak m\u00f4\u017eu&nbsp;zmeni\u0165 okolnosti, pre ktor\u00e9 zamestnanec uveden\u00e9 tla\u010divo podp\u00edsal \u2013 \u010di u\u017e je to: O t\u00fdchto [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":1814,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[12,6,11],"tags":[],"class_list":["post-623","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>Vyhl\u00e1senie na uplatnenie nezdanite\u013enej \u010dasti a da\u0148ov\u00e9ho bonusu | E-Consulting<\/title>\n<meta name=\"description\" content=\"Zistite, ako pristupova\u0165 k vyplneniu 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