{"id":628,"date":"2026-01-12T20:30:00","date_gmt":"2026-01-12T19:30:00","guid":{"rendered":"https:\/\/www.e-cons.eu\/?p=628"},"modified":"2026-05-12T10:39:08","modified_gmt":"2026-05-12T08:39:08","slug":"navod-na-vyplnenie-ziadosti-o-rocne-zuctovanie-dane-zamestnanca","status":"publish","type":"post","link":"https:\/\/www.e-cons.eu\/sk\/post\/navod-na-vyplnenie-ziadosti-o-rocne-zuctovanie-dane-zamestnanca","title":{"rendered":"N\u00e1vod na vyplnenie Ro\u010dn\u00e9ho z\u00fa\u010dtovania dane zamestnanca za rok 2025"},"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\/el-archivace-1024x573.jpg\" alt=\"\" class=\"wp-image-1802\" srcset=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/05\/el-archivace-1024x573.jpg 1024w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/05\/el-archivace-300x168.jpg 300w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/05\/el-archivace-768x430.jpg 768w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/05\/el-archivace.jpg 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">M\u00e1me tu nov\u00fd rok a&nbsp;s&nbsp;n\u00edm aj povinnos\u0165 vysporiada\u0165 si svoje dane za ten predch\u00e1dzaj\u00faci. S&nbsp;v\u00fdpo\u010dtom&nbsp;<strong>ro\u010dn\u00e9ho z\u00fa\u010dtovania dane za zamestnancov<\/strong>&nbsp;(RZD) v\u00e1m vieme pom\u00f4c\u0165, no ur\u010dite v\u00e1s pri vyp\u013a\u0148an\u00ed \u017eiadost\u00ed zahrn\u00fa nespo\u010detn\u00fdm mno\u017estvom ot\u00e1zok. Preto sme v\u00e1m zosumarizovali d\u00f4le\u017eit\u00e9 inform\u00e1cie, ktor\u00e9 pom\u00f4\u017eu&nbsp;<strong>nielen v\u00e1m, ale aj va\u0161im zamestnancom<\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Kedy m\u00f4\u017ee zamestnanec po\u017eiada\u0165 zamestn\u00e1vate\u013ea o<\/strong>&nbsp;<strong>vykonanie ro\u010dn\u00e9ho z\u00fa\u010dtovania?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Z\u00e1kladnou podmienkou pri pod\u00e1van\u00ed \u017eiadosti je, \u017ee zamestnanec nesmie ma\u0165 in\u00e9 pr\u00edjmy ako z pracovn\u00e9ho pomeru, t. j. m\u00e1&nbsp;<strong>v\u00fdhradne pr\u00edjmy na pracovn\u00fa zmluvu alebo z dohody<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Nesmie ma\u0165<\/strong>&nbsp;v&nbsp;roku 2025 pr\u00edjmy zo \u017eivnosti, pren\u00e1jmu, z prevodu hnute\u013en\u00fdch \u010di nehnute\u013en\u00fdch vec\u00ed, zo zahrani\u010dia, alebo in\u00e9 pr\u00edjmy. V takom pr\u00edpade m\u00e1 zamestnanec povinnos\u0165&nbsp;<strong>poda\u0165 si da\u0148ov\u00e9 priznanie s\u00e1m<\/strong>.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\">O&nbsp;ro\u010dn\u00e9 z\u00fa\u010dtovanie \u017eiada zamestnanec <strong>prostredn\u00edctvom predp\u00edsan\u00e9ho formul\u00e1ra<\/strong> <a href=\"https:\/\/www.financnasprava.sk\/_img\/pfsedit\/Dokumenty_PFS\/Zverejnovanie_dok\/Vzory_tlaciv\/Zavisla_cinnost_5ZD\/2025\/2025.12.09_ziadost.pdf\">\u017diados\u0165 o vykonanie RZD<\/a> <strong>najnesk\u00f4r do 16. 2. 2026<\/strong>. V&nbsp;pr\u00edpade ak svoju \u017eiados\u0165 nepod\u00e1 v&nbsp;z\u00e1konom stanovenej lehote, zamestn\u00e1vate\u013e mu do 10.3.2026 vystav\u00ed Potvrdenie o&nbsp;zdanite\u013enom pr\u00edjme a&nbsp;zamestnanec si pod\u00e1va da\u0148ov\u00e9 priznanie s\u00e1m.<\/p>\n<\/blockquote>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Ako vyplni\u0165 formul\u00e1r \u017diadosti o vykonanie ro\u010dn\u00e9ho z\u00fa\u010dtovania dane?<\/strong><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u010cas\u0165 I. \u2013 \u00dadaje o zamestnancovi<\/strong><\/h3>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full is-resized\"><img decoding=\"async\" width=\"633\" height=\"306\" src=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2025\/01\/Obrazek1.png\" alt=\"\" class=\"wp-image-3696\" style=\"aspect-ratio:2.068659836922434;width:638px;height:auto\" srcset=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2025\/01\/Obrazek1.png 633w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2025\/01\/Obrazek1-300x145.png 300w\" sizes=\"(max-width: 633px) 100vw, 633px\" \/><\/figure>\n<\/div>\n\n\n<p class=\"wp-block-paragraph\">V&nbsp;<strong>nadpise&nbsp;<\/strong>\u017eiadosti zamestnanec uv\u00e1dza rok, za ktor\u00fd \u017eiada o vysporiadanie dane \u2013 v&nbsp;tomto pr\u00edpade rok 2025. \u010ealej v<strong>&nbsp;\u010dasti I.<\/strong>&nbsp;uv\u00e1dza svoje osobn\u00e9 \u00fadaje a n\u00e1zov zamestn\u00e1vate\u013ea, ktor\u00e9ho \u017eiada o vykonanie ro\u010dn\u00e9ho z\u00fa\u010dtovania dane.<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img decoding=\"async\" width=\"633\" height=\"134\" src=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2025\/01\/Obrazek2.png\" alt=\"\" class=\"wp-image-3697\" srcset=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2025\/01\/Obrazek2.png 633w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2025\/01\/Obrazek2-300x64.png 300w\" sizes=\"(max-width: 633px) 100vw, 633px\" \/><\/figure>\n<\/div>\n\n\n<p class=\"wp-block-paragraph\">Vyhl\u00e1senie bezprostredne nasleduj\u00face pod tabu\u013ekou s&nbsp;osobn\u00fdmi \u00fadajmi zamestnanca vyzna\u010duje iba ten zamestnanec, ktor\u00fd je k&nbsp;1.1.2026 poberate\u013eom d\u00f4chodku a&nbsp;to bu\u010f: starobn\u00e9ho, pred\u010dasn\u00e9ho, v\u00fdsluhov\u00e9ho d\u00f4chodku, starobn\u00e9ho d\u00f4chodkov\u00e9ho sporenia alebo d\u00f4chodku zo zahrani\u010dn\u00e9ho povinn\u00e9ho poistenia, \u010di vyrovn\u00e1vacieho pr\u00edplatku, alebo mu bol d\u00f4chodok sp\u00e4tne priznan\u00fd.<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"633\" height=\"164\" src=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2025\/01\/Obrazek3.png\" alt=\"\" class=\"wp-image-3698\" srcset=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2025\/01\/Obrazek3.png 633w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2025\/01\/Obrazek3-300x78.png 300w\" sizes=\"(max-width: 633px) 100vw, 633px\" \/><\/figure>\n<\/div>\n\n\n<p class=\"wp-block-paragraph\">Nasleduj\u00facemu Vyhl\u00e1seniu v&nbsp;\u010dasti I. venuje pozornos\u0165 obzvl\u00e1\u0161\u0165 <strong>cudzinec \u2013 nerezident.<\/strong> Ak si&nbsp;chce uplatni\u0165 v&nbsp;ro\u010dnom z\u00fa\u010dtovan\u00ed dane n\u00e1rok na niektor\u00fa z&nbsp;nezdanite\u013en\u00fdch \u010dast\u00ed alebo da\u0148ov\u00fd bonus. V&nbsp;takom pr\u00edpade je d\u00f4le\u017eit\u00e9, \u010di \u00fahrn zdanite\u013en\u00fdch pr\u00edjmov zo zdrojov na \u00fazem\u00ed Slovenskej republiky tvor\u00ed aspo\u0148 90% z&nbsp;\u00fahrnu celosvetov\u00fdch pr\u00edjmov zamestnanca. Ak \u00e1no, pol\u00ed\u010dko sa vyzna\u010d\u00ed kr\u00ed\u017eikom.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u010cas\u0165 II. \u2013 Uplatnenie nezdanite\u013en\u00fdch \u010dast\u00ed z\u00e1kladu dane<\/strong><\/h3>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"633\" height=\"275\" src=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2025\/01\/Obrazek5.png\" alt=\"\" class=\"wp-image-3699\" srcset=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2025\/01\/Obrazek5.png 633w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2025\/01\/Obrazek5-300x130.png 300w\" sizes=\"(max-width: 633px) 100vw, 633px\" \/><\/figure>\n<\/div>\n\n\n<p class=\"wp-block-paragraph\"><strong>V&nbsp;\u010dasti II.<\/strong> vyp\u013a\u0148a \u00fadaje iba zamestnanec, ktor\u00fd si uplat\u0148uje nezdanite\u013en\u00fa \u010das\u0165 na man\u017eelku (man\u017eela).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Kto si m\u00f4\u017ee uplatni\u0165?<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Nezdanite\u013en\u00fa \u010das\u0165 z\u00e1kladu dane na man\u017eelku (man\u017eela) je mo\u017en\u00e9 si uplatni\u0165 len v&nbsp;pr\u00edpade, ak man\u017eelka (man\u017eel) \u017eije s&nbsp;da\u0148ovn\u00edkom v&nbsp;spolo\u010dnej dom\u00e1cnosti a&nbsp;z\u00e1rove\u0148 sp\u013a\u0148a aspo\u0148 jednu z&nbsp;uveden\u00fdch podmienok:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>star\u00e1 sa o&nbsp;vy\u017eivovan\u00e9 malolet\u00e9 die\u0165a, \u017eij\u00face s&nbsp;da\u0148ovn\u00edkom v&nbsp;dom\u00e1cnosti<\/li>\n\n\n\n<li>alebo v&nbsp;pr\u00edslu\u0161nom zda\u0148ovacom obdob\u00ed pober\u00e1 pe\u0148a\u017en\u00fd pr\u00edspevok na opatrovanie<\/li>\n\n\n\n<li>pr\u00edpadne bola zaraden\u00e1 do evidencie uch\u00e1dza\u010dov o&nbsp;zamestnanie<\/li>\n\n\n\n<li>alebo sa pova\u017euje za ob\u010dana so zdravotn\u00fdm postihnut\u00edm alebo za ob\u010dana s&nbsp;\u0165a\u017ek\u00fdm zdravotn\u00fdm postihnut\u00edm<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Po\u010det mesiacov<\/strong> splnenia podmienky pre uplatnenie je ten, kedy boli splnen\u00e9 podmienky k&nbsp;1. d\u0148u dan\u00e9ho mesiaca (napr\u00edklad ak bola man\u017eelka nezamestnan\u00e1 uvedie sa po\u010det mesiacov v&nbsp;ktor\u00fdch bola k&nbsp;1. d\u0148u zaraden\u00e1 v&nbsp;evidencii uch\u00e1dza\u010dov o&nbsp;zamestnanie).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Za <strong>vlastn\u00fd pr\u00edjem man\u017eelky (man\u017eela)<\/strong> sa pova\u017euje dosiahnut\u00fd pr\u00edjem v&nbsp;pr\u00edslu\u0161nom zda\u0148ovacom obdob\u00ed vr\u00e1tane: pr\u00edjmu z&nbsp;podnikania a&nbsp;SZ\u010cO, pr\u00edjmu z&nbsp;pren\u00e1jmu, pr\u00edjmy z&nbsp;kapit\u00e1lov\u00e9ho majetku, n\u00e1hrady pr\u00edjmu po\u010das PN, nemocensk\u00e9 d\u00e1vky, matersk\u00e9, podpora v&nbsp;nezamestnanosti. Takto vy\u010d\u00edslen\u00fd \u00fahrn pr\u00edjmov sa zni\u017euje o&nbsp;zaplaten\u00e9 poistn\u00e9 na verejn\u00e9 zdravotn\u00e9 a&nbsp;soci\u00e1lne poistenie.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Do pr\u00edjmu man\u017eelky (man\u017eela) sa naopak <strong>nezah\u0155\u0148aj\u00fa<\/strong> \u0161t\u00e1tne soci\u00e1lne d\u00e1vky \u2013 ako je rodi\u010dovsk\u00fd pr\u00edspevok, pr\u00edspevok pri naroden\u00ed die\u0165a\u0165a, \u010di pr\u00eddavok na die\u0165a.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pr\u00edjem man\u017eelky sa nedokladuje, za uveden\u00fa \u010diastku si zodpoved\u00e1 osoba podpisuj\u00faca \u017eiados\u0165.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Splnenie podmienky pre uplatnenie n\u00e1roku doklad\u00e1 zamestnanec \u017eiadaj\u00faci o&nbsp;ro\u010dn\u00e9 z\u00fa\u010dtovanie adekv\u00e1tnymi potvrdeniami<\/strong>: potvrdenie o&nbsp;obdob\u00ed evidencie man\u017eelky (man\u017eela) z&nbsp;\u00faradu pr\u00e1ce, k\u00f3piu rodn\u00e9ho listu die\u0165a\u0165a o&nbsp;ktor\u00e9 sa man\u017eelka (man\u017eel) star\u00e1, potvrdenie o&nbsp;priznan\u00ed \u0161tat\u00fatu ob\u010dana s&nbsp;\u0165a\u017ek\u00fdm zdravotn\u00fdm postihnut\u00edm.<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"633\" height=\"126\" src=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2025\/01\/Obrazek6.png\" alt=\"\" class=\"wp-image-3700\" srcset=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2025\/01\/Obrazek6.png 633w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2025\/01\/Obrazek6-300x60.png 300w\" sizes=\"(max-width: 633px) 100vw, 633px\" \/><\/figure>\n<\/div>\n\n\n<p class=\"wp-block-paragraph\"><strong>Bod 2.<\/strong> sa t\u00fdka zamestnancov, ktor\u00ed s\u00fa poberate\u013emi d\u00f4chodku (starobn\u00fd, v\u00fdsluhov\u00fd, pred\u010dasn\u00fd). Tento bod a&nbsp;teda kr\u00ed\u017eik vyzna\u010d\u00ed len ten d\u00f4chodca, ktor\u00e9ho ro\u010dn\u00fd d\u00f4chodok je men\u0161\u00ed ako nezdanite\u013en\u00e1 \u010das\u0165 z\u00e1kladu dane t.j. <strong>5&nbsp;753,79 \u20ac. <\/strong>a ak bol uznan\u00fd d\u00f4chodcom u\u017e na za\u010diatku zda\u0148ovacieho obdobia teda k&nbsp;1.1.2025. &nbsp;N\u00e1sledne je potrebn\u00e9 uvies\u0165 \u00fahrnn\u00fa sumu d\u00f4chodku vyplaten\u00fa po\u010das pr\u00edslu\u0161n\u00e9ho roka vr\u00e1tane 13. d\u00f4chodku \u2013 pozor do \u00fahrnu sa nezapo\u010d\u00edtava suma s\u00fabe\u017ene vypl\u00e1can\u00e9ho vdovsk\u00e9ho d\u00f4chodku alebo d\u00e1vok v&nbsp;hmotnej n\u00fadzi.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">N\u00e1rok na uplatnenie nezdanite\u013enej \u010dasti je d\u00f4chodca povinn\u00fd preuk\u00e1za\u0165 hodnovern\u00fdm potvrden\u00edm Soci\u00e1lnej pois\u0165ovne o&nbsp;v\u00fd\u0161ke vyplaten\u00e9ho d\u00f4chodku.<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"633\" height=\"126\" src=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2025\/01\/Obrazek7.png\" alt=\"\" class=\"wp-image-3701\" srcset=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2025\/01\/Obrazek7.png 633w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2025\/01\/Obrazek7-300x60.png 300w\" sizes=\"(max-width: 633px) 100vw, 633px\" \/><\/figure>\n<\/div>\n\n\n<p class=\"wp-block-paragraph\">\u200d<strong>Bod 3. <\/strong>vyp\u013a\u0148a zamestnanec, ktor\u00fd si chce uplatni\u0165 nezdanite\u013en\u00fa \u010das\u0165 na pr\u00edspevky na DDS (dobrovo\u013en\u00fd \u2013 tzv. tret\u00ed pilier d\u00f4chodkov\u00e9ho syst\u00e9mu).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Nezdanite\u013en\u00e1 \u010das\u0165 je dan\u00e1 ako <strong>suma zamestnancom zaplaten\u00fdch pr\u00edspevkov<\/strong> po\u010das pr\u00edslu\u0161n\u00e9ho roka, <strong>najviac v\u0161ak do sumy 180 \u20ac.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pre uplatnenie n\u00e1roku je podmienkou aby bola zmluva uzatvoren\u00e1 po 31.12.2013. Ak bola \u00fa\u010dastn\u00edcka zmluva uzatvoren\u00e1 sk\u00f4r, mus\u00ed by\u0165 zmenen\u00e1 dodatkom k&nbsp;zmluve na podmienky platn\u00e9&nbsp; v&nbsp;d\u00f4chodkovom sporen\u00ed po 1.1.2014.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00dahrn zaplaten\u00fdch pr\u00edspevkov je zamestnanec povinn\u00fd preuk\u00e1za\u0165 potvrden\u00edm, ktor\u00e9 mu vystav\u00ed d\u00f4chodcovsk\u00e1 spr\u00e1vcovsk\u00e1 spolo\u010dnos\u0165.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u010cas\u0165 III. \u2013 Uplatnenie da\u0148ov\u00e9ho bonusu na vy\u017eivovan\u00e9 die\u0165a<\/strong><\/h3>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"633\" height=\"303\" src=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2025\/01\/Obrazek8.png\" alt=\"\" class=\"wp-image-3702\" srcset=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2025\/01\/Obrazek8.png 633w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2025\/01\/Obrazek8-300x144.png 300w\" sizes=\"(max-width: 633px) 100vw, 633px\" \/><\/figure>\n<\/div>\n\n\n<p class=\"wp-block-paragraph\">\u200d<strong>\u010cas\u0165 III.<\/strong> vyp\u013a\u0148a zamestnanec len vtedy, ak si v priebehu zda\u0148ovacieho obdobia u zamestn\u00e1vate\u013ea <strong>neuplat\u0148oval da\u0148ov\u00fd bonus<\/strong> a mal na\u0148 n\u00e1rok, alebo mu <strong>nebol v niektorom<\/strong> kalend\u00e1rnom mesiaci vyplaten\u00fd. Vtedy vyzna\u010d\u00ed pol\u00ed\u010dko kr\u00ed\u017eikom a&nbsp;do tabu\u013eky sa uved\u00fa \u00fadaje o&nbsp;die\u0165ati a&nbsp;mesiace, v&nbsp;ktorom nebol da\u0148ov\u00fd bonus vyplaten\u00fd.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">N\u00e1rok na da\u0148ov\u00fd bonus si m\u00f4\u017ee rodi\u010d uplat\u0148ova\u0165 na die\u0165a ktor\u00e9 je s\u00fa\u010dasne <strong>vy\u017eivovan\u00e9<\/strong>, <strong>nezaopatren\u00e9<\/strong> a&nbsp;<strong>\u017eij\u00face s&nbsp;da\u0148ovn\u00edkom v&nbsp;spolo\u010dnej dom\u00e1cnosti. <\/strong>N\u00e1rok si za pr\u00edslu\u0161n\u00e9 kalend\u00e1rne mesiace uplat\u0148uje v\u017edy iba jeden z&nbsp;rodi\u010dov, nie obaja s\u00fa\u010dasne.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pozornos\u0165 je potrebn\u00e9 venova\u0165 aj Vyhl\u00e1seniu pod tabu\u013ekou s&nbsp;\u00fadajmi o&nbsp;de\u0165och. Ide o&nbsp;prehl\u00e1senie zamestnanca (je jedno \u010di je rezident alebo nerezident), kde deklaruje, \u017ee \u00fahrn jeho zdanite\u013en\u00fdch pr\u00edjmov zo zdrojov na \u00fazem\u00ed SR tvor\u00ed najmenej 90% zo v\u0161etk\u00fdch jeho pr\u00edjmov za rok 2025.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ak by toti\u017e zamestnanec poberal za dan\u00fd kalend\u00e1rny rok aj pr\u00edjmy v&nbsp;zahrani\u010d\u00ed a&nbsp;tieto boli v&nbsp;celkovom \u00fahrne vy\u0161\u0161ie ako je 10% jeho zdanite\u013en\u00fdch pr\u00edjmov za cel\u00fd rok, str\u00e1ca n\u00e1rok na da\u0148ov\u00fd bonus.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pre uplatnenie da\u0148ov\u00e9ho bonusu mus\u00ed zamestnanec z\u00e1rove\u0148 mus\u00ed predlo\u017ei\u0165 n\u00e1le\u017eit\u00e9 doklady: rodn\u00fd list die\u0165a\u0165a, potvrdenie o n\u00e1v\u0161teve \u0161koly.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u010cas\u0165 IV. \u2013 Uplatnenie da\u0148ov\u00e9ho bonusu na zaplaten\u00e9 \u00faroky<\/strong><\/h3>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"633\" height=\"248\" src=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2025\/01\/Obrazek9.png\" alt=\"\" class=\"wp-image-3703\" srcset=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2025\/01\/Obrazek9.png 633w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2025\/01\/Obrazek9-300x118.png 300w\" sizes=\"(max-width: 633px) 100vw, 633px\" \/><\/figure>\n<\/div>\n\n\n<p class=\"wp-block-paragraph\"><strong>\u200d<\/strong>V&nbsp;pr\u00edpade, \u017ee m\u00e1 zamestnanec hypotek\u00e1rny <strong>\u00faver na b\u00fdvanie<\/strong> je mo\u017en\u00e9 v&nbsp;ro\u010dnom z\u00fa\u010dtovan\u00ed po\u017eiada\u0165 o&nbsp;da\u0148ov\u00fd bonus na zaplaten\u00e9 \u00faroky.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pri zmluv\u00e1ch o&nbsp;\u00favere na b\u00fdvanie uzatvoren\u00fdch <strong>do 31.12.2023<\/strong> platia nasledovn\u00e9 pravidl\u00e1 pre uplatnenie:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>jedn\u00e1 sa o&nbsp;<strong>\u00faver na b\u00fdvanie<\/strong> definovan\u00fd pod\u013ea \u00a71 ods. 6 a&nbsp;7 z\u00e1kona \u010d. 90\/2016 Z.z. o&nbsp;\u00faveroch na b\u00fdvanie, ide o&nbsp;<strong>nehnute\u013enos\u0165 ur\u010den\u00fa na b\u00fdvanie<\/strong> (byt, dom)<\/li>\n\n\n\n<li>suma da\u0148ov\u00e9ho bonusu je dan\u00e1 ako <strong>50% zo zaplaten\u00fdch \u00farokov<\/strong> v&nbsp;pr\u00edslu\u0161nom kalend\u00e1rnom roku, <strong>najviac v\u0161ak 400 \u20ac <\/strong>ro\u010dne, pri\u010dom v\u00fd\u0161ka \u00farokov mus\u00ed by\u0165 vypo\u010d\u00edtan\u00e1 z&nbsp;poskytnut\u00e9ho \u00faveru najviac v\u0161ak zo sumy 50&nbsp;000 \u20ac na jednu nehnute\u013enos\u0165.<\/li>\n\n\n\n<li>da\u0148ov\u00fd bonus na zaplaten\u00e9 \u00faroky sa m\u00f4\u017ee uplatni\u0165 po\u010das piatich bezprostredne po sebe nasleduj\u00facich rokov, po\u010dn\u00fac mesiacom, v ktorom sa za\u010dalo \u00faro\u010denie tohto \u00faveru.<\/li>\n\n\n\n<li>ku d\u0148u podania \u017eiadosti o \u00faver na b\u00fdvanie mal zamestnanec najmenej 18 a najviac 35 rokov,<\/li>\n\n\n\n<li>priemern\u00fd mesa\u010dn\u00fd pr\u00edjem dosiahnut\u00fd za kalend\u00e1rny rok predch\u00e1dzaj\u00faci kalend\u00e1rnemu roku, v ktorom bola zmluva uzatvoren\u00e1, nepresiahol <strong>1,3 n\u00e1sobok<\/strong> priemernej mesa\u010dnej mzdy zamestnanca v hospod\u00e1rstve SR zistenej \u0160tatistick\u00fdm \u00faradom SR.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Pri zmluv\u00e1ch o&nbsp;\u00favere na b\u00fdvanie uzatvoren\u00fdch <strong>po 31.12.2023<\/strong> platia nasledovn\u00e9 pravidl\u00e1 pre uplatnenie:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>jedn\u00e1 sa o&nbsp;<strong>\u00faver na b\u00fdvanie<\/strong> definovan\u00fd pod\u013ea \u00a71 ods. 6 a&nbsp;7 z\u00e1kona \u010d. 90\/2016 Z.z. o&nbsp;\u00faveroch na b\u00fdvanie (\u00faver s&nbsp;lehotou splatnosti najmenej 5 a&nbsp;najviac 30 rokov, zabezpe\u010den\u00fd z\u00e1lo\u017en\u00fdm pr\u00e1vom k&nbsp;tuzemskej nehnute\u013enosti), ide o&nbsp;<strong>nehnute\u013enos\u0165 ur\u010den\u00fa na b\u00fdvanie<\/strong> (byt, dom) a&nbsp;z\u00e1rove\u0148 nehnute\u013enos\u0165 <strong>sl\u00fa\u017eiacu v\u00fdlu\u010dne k&nbsp;vlastn\u00e9mu b\u00fdvaniu da\u0148ovn\u00edka<\/strong>.<\/li>\n\n\n\n<li>suma da\u0148ov\u00e9ho bonusu je dan\u00e1 ako <strong>50% zo zaplaten\u00fdch \u00farokov<\/strong> v&nbsp;pr\u00edslu\u0161nom kalend\u00e1rnom roku, <strong>najviac v\u0161ak 1200 \u20ac <\/strong>ro\u010dne, pri\u010dom v\u00fd\u0161ka \u00faveru nie je limitovan\u00e1 ako pri zmluv\u00e1ch do 31.12.2023.<\/li>\n\n\n\n<li>da\u0148ov\u00fd bonus na zaplaten\u00e9 \u00faroky sa m\u00f4\u017ee uplatni\u0165 po\u010das piatich bezprostredne po sebe nasleduj\u00facich rokov, po\u010dn\u00fac mesiacom, v ktorom sa za\u010dalo \u00faro\u010denie tohto \u00faveru.<\/li>\n\n\n\n<li>ku d\u0148u podania \u017eiadosti o \u00faver na b\u00fdvanie mal zamestnanec najmenej 18 a najviac 35 rokov,<\/li>\n\n\n\n<li>priemern\u00fd mesa\u010dn\u00fd pr\u00edjem dosiahnut\u00fd za kalend\u00e1rny rok predch\u00e1dzaj\u00faci kalend\u00e1rnemu roku, v ktorom bola zmluva uzatvoren\u00e1, nepresiahol <strong>1,6 n\u00e1sobok<\/strong> priemernej mesa\u010dnej mzdy zamestnanca v hospod\u00e1rstve SR zistenej \u0160tatistick\u00fdm \u00faradom SR.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Ak zamestnanec po\u010das roka 2025 poberal z&nbsp;\u00faradu pr\u00e1ce pr\u00edspevok na zv\u00fd\u0161en\u00fa spl\u00e1tku \u00faveru na b\u00fdvanie, <strong>nestr\u00e1ca<\/strong> n\u00e1rok na vyplatenie da\u0148ov\u00e9ho bonusu na zaplaten\u00e9 \u00faroky.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>N\u00e1rok na uplatnenie da\u0148ov\u00e9ho bonusu na zaplaten\u00e9 \u00faroky <\/strong>je zamestnanec<strong> povinn\u00fd preuk\u00e1za\u0165 potvrden\u00edm <\/strong>od pr\u00edslu\u0161nej banky<strong>.<\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u010cas\u0165 V. \u2013 Uplatnenie poistn\u00e9ho a pr\u00edspevkov<\/strong><\/h3>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"790\" height=\"159\" src=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2025\/01\/Obrazek10.png\" alt=\"\" class=\"wp-image-3704\" srcset=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2025\/01\/Obrazek10.png 790w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2025\/01\/Obrazek10-300x60.png 300w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2025\/01\/Obrazek10-768x155.png 768w\" sizes=\"(max-width: 790px) 100vw, 790px\" \/><\/figure>\n<\/div>\n\n\n<p class=\"wp-block-paragraph\"><strong>\u010cas\u0165 V. <\/strong>vyp\u013a\u0148a ten zamestnanec, ktor\u00fd si v priebehu zda\u0148ovacieho obdobia <strong>platil povinn\u00e9 poistn\u00e9 a&nbsp;pr\u00edspevky<\/strong> <strong>s\u00e1m<\/strong> (vr\u00e1tane nedoplatku z ro\u010dn\u00e9ho z\u00fa\u010dtovania poistn\u00e9ho).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">O zaplaten\u00ed poistn\u00e9ho a pr\u00edspevkov sa predklad\u00e1 hodnovern\u00fd doklad, (napr. &nbsp;potvrdenie o&nbsp;zaplaten\u00ed) ktor\u00fd je povinnou pr\u00edlohou k \u017eiadosti.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u200d<strong>\u010cas\u0165 VI. \u2013 \u017diados\u0165 o priznanie a vyplatenie zamestnaneckej pr\u00e9mie<\/strong><\/h3>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"633\" height=\"110\" src=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2025\/01\/Obrazek11.png\" alt=\"\" class=\"wp-image-3705\" srcset=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2025\/01\/Obrazek11.png 633w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2025\/01\/Obrazek11-300x52.png 300w\" sizes=\"(max-width: 633px) 100vw, 633px\" \/><\/figure>\n<\/div>\n\n\n<p class=\"wp-block-paragraph\"><strong>\u010cas\u0165 VI. <\/strong>\u2013 v&nbsp;tejto \u010dasti \u017eiada zamestnanec o&nbsp;priznanie a&nbsp;vyplatenie zamestnaneckej pr\u00e9mie. Nako\u013eko v\u0161ak pri aktu\u00e1lne nastaven\u00fdch podmienkach u\u017e \u017eiadnemu zamestnancovi nevznikne n\u00e1rok na zamestnaneck\u00fa pr\u00e9miu, <strong>je tento bod irelevantn\u00fd<\/strong> a&nbsp;teda jeho vyzna\u010denie nem\u00e1 \u017eiaden v\u00fdznam.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u200d<strong>\u010cas\u0165 VII. \u2013 \u017diados\u0165 o vystavenie potvrdenia o zaplaten\u00ed dane na \u00fa\u010dely \u00a7 50 z\u00e1kona<\/strong><\/h3>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"633\" height=\"176\" src=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2025\/01\/Obrazek12.png\" alt=\"\" class=\"wp-image-3706\" srcset=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2025\/01\/Obrazek12.png 633w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2025\/01\/Obrazek12-300x83.png 300w\" sizes=\"(max-width: 633px) 100vw, 633px\" \/><\/figure>\n<\/div>\n\n\n<p class=\"wp-block-paragraph\"><strong>\u010cas\u0165 VII.<\/strong> vyzna\u010duje zamestnanec, ktor\u00fd m\u00e1 z\u00e1ujem darova\u0165 2% zo zaplatenej dane rodi\u010dom alebo niektorej z&nbsp;registrovan\u00fdch neziskov\u00fdch organiz\u00e1ci\u00ed. Ak t\u00fato \u010das\u0165 vyzna\u010d\u00ed kr\u00ed\u017eikom, po spracovan\u00ed ro\u010dn\u00e9ho z\u00fa\u010dtovania automaticky obdr\u017e\u00ed potvrdenie na tento \u00fa\u010del.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Z\u00e1ver \u017diadosti o ro\u010dn\u00e9 z\u00fa\u010dtovanie dane<\/strong><\/h3>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"776\" height=\"148\" src=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2025\/01\/Obrazek13.png\" alt=\"\" class=\"wp-image-3707\" srcset=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2025\/01\/Obrazek13.png 776w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2025\/01\/Obrazek13-300x57.png 300w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2025\/01\/Obrazek13-768x146.png 768w\" sizes=\"(max-width: 776px) 100vw, 776px\" \/><\/figure>\n<\/div>\n\n\n<p class=\"wp-block-paragraph\">V&nbsp;z\u00e1vere \u017eiadosti je <strong>nutn\u00e9 uvies\u0165 po\u010det in\u00fdch zamestn\u00e1vate\u013eov<\/strong> (okrem toho, ktor\u00e9ho zamestnanec \u017eiada o&nbsp;vykonanie ro\u010dn\u00e9ho z\u00fa\u010dtovania dane) a&nbsp;pr\u00edjmy dolo\u017ei\u0165 rovnak\u00fdm po\u010dtom potvrden\u00ed o&nbsp;zdanite\u013en\u00fdch pr\u00edjmoch z&nbsp;t\u00fdchto zamestnan\u00ed. Ak nemal in\u00fdch zamestn\u00e1vate\u013eov, uvedie sa nula.<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"805\" height=\"114\" src=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-5.png\" alt=\"\" class=\"wp-image-629\" srcset=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-5.png 805w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-5-300x42.png 300w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-5-768x109.png 768w\" sizes=\"(max-width: 805px) 100vw, 805px\" \/><\/figure>\n<\/div>\n\n\n<p class=\"wp-block-paragraph\">V neposlednom rade nezabudn\u00fa\u0165 na&nbsp;<strong>d\u00e1tum a podpis zamestnanca<\/strong>.<\/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\/exclamation.svg\" alt=\"\">\n        <\/div>\n                    <div class=\"c-orange-highlight__text\">\n            <p>D\u00e1tum na \u017eiadosti nesmie by\u0165 uveden\u00fd neskor\u0161\u00ed, ako je z\u00e1konom stanoven\u00e1 lehota, teda <strong>16. 2. 2026<\/strong>.<\/p>\n        <\/div>\n    <\/div>\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 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 \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 vami radi prediskutujeme mo\u017enosti spolupr\u00e1ce.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>","protected":false},"excerpt":{"rendered":"<p>M\u00e1me tu nov\u00fd rok a&nbsp;s&nbsp;n\u00edm aj povinnos\u0165 vysporiada\u0165 si svoje dane za ten predch\u00e1dzaj\u00faci. S&nbsp;v\u00fdpo\u010dtom&nbsp;ro\u010dn\u00e9ho z\u00fa\u010dtovania dane za zamestnancov&nbsp;(RZD) v\u00e1m vieme pom\u00f4c\u0165, no ur\u010dite v\u00e1s pri vyp\u013a\u0148an\u00ed \u017eiadost\u00ed zahrn\u00fa nespo\u010detn\u00fdm mno\u017estvom ot\u00e1zok. Preto sme v\u00e1m zosumarizovali d\u00f4le\u017eit\u00e9 inform\u00e1cie, ktor\u00e9 pom\u00f4\u017eu&nbsp;nielen v\u00e1m, ale aj va\u0161im zamestnancom. Kedy m\u00f4\u017ee zamestnanec po\u017eiada\u0165 zamestn\u00e1vate\u013ea o&nbsp;vykonanie ro\u010dn\u00e9ho z\u00fa\u010dtovania? Z\u00e1kladnou podmienkou [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":1802,"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-628","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>N\u00e1vod na vyplnenie Ro\u010dn\u00e9ho z\u00fa\u010dtovania dane zamestnanca za rok 2025 | E-Consulting<\/title>\n<meta name=\"description\" content=\"Nie ste si vy alebo va\u0161i zamestnanci ist\u00ed, ako spr\u00e1vne vyplni\u0165 formul\u00e1r \u017eiadosti o ro\u010dn\u00e9 z\u00fa\u010dtovanie dane? Pre\u010d\u00edtajte si n\u00e1vod krok za krokom.\" \/>\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=\"N\u00e1vod na vyplnenie Ro\u010dn\u00e9ho z\u00fa\u010dtovania dane zamestnanca za rok 2025 | E-Consulting\" \/>\n<meta property=\"og:description\" content=\"Nie ste si vy alebo va\u0161i zamestnanci ist\u00ed, ako spr\u00e1vne vyplni\u0165 formul\u00e1r \u017eiadosti o ro\u010dn\u00e9 z\u00fa\u010dtovanie dane? Pre\u010d\u00edtajte si n\u00e1vod krok za krokom.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.e-cons.cz\/post\/navod-na-vyplnenie-ziadosti-o-rocne-zuctovanie-dane-zamestnanca\" \/>\n<meta property=\"og:site_name\" content=\"E-Consulting\" \/>\n<meta property=\"article:published_time\" content=\"2026-01-12T19:30:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-05-12T08:39:08+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.e-cons.cz\/wp-content\/uploads\/2024\/05\/el-archivace.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"672\" \/>\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=\"12 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\\\/navod-na-vyplnenie-ziadosti-o-rocne-zuctovanie-dane-zamestnanca#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/navod-na-vyplnenie-ziadosti-o-rocne-zuctovanie-dane-zamestnanca\"},\"author\":{\"name\":\"Andrea Kasanick\u00e1\",\"@id\":\"https:\\\/\\\/www.e-cons.eu\\\/#\\\/schema\\\/person\\\/ea050e784d528935570ee7a050272232\"},\"headline\":\"N\u00e1vod na vyplnenie Ro\u010dn\u00e9ho z\u00fa\u010dtovania dane zamestnanca za rok 2025\",\"datePublished\":\"2026-01-12T19:30:00+00:00\",\"dateModified\":\"2026-05-12T08:39:08+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/navod-na-vyplnenie-ziadosti-o-rocne-zuctovanie-dane-zamestnanca\"},\"wordCount\":2219,\"publisher\":{\"@id\":\"https:\\\/\\\/www.e-cons.eu\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/navod-na-vyplnenie-ziadosti-o-rocne-zuctovanie-dane-zamestnanca#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.e-cons.eu\\\/wp-content\\\/uploads\\\/2024\\\/05\\\/el-archivace.jpg\",\"articleSection\":[\"Legislativa SK\",\"Mzdy\",\"Poradenstv\u00ed a dan\u011b\"],\"inLanguage\":\"sk-SK\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/navod-na-vyplnenie-ziadosti-o-rocne-zuctovanie-dane-zamestnanca\",\"url\":\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/navod-na-vyplnenie-ziadosti-o-rocne-zuctovanie-dane-zamestnanca\",\"name\":\"N\u00e1vod na vyplnenie Ro\u010dn\u00e9ho z\u00fa\u010dtovania dane zamestnanca za rok 2025 | E-Consulting\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.e-cons.eu\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/navod-na-vyplnenie-ziadosti-o-rocne-zuctovanie-dane-zamestnanca#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/navod-na-vyplnenie-ziadosti-o-rocne-zuctovanie-dane-zamestnanca#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.e-cons.eu\\\/wp-content\\\/uploads\\\/2024\\\/05\\\/el-archivace.jpg\",\"datePublished\":\"2026-01-12T19:30:00+00:00\",\"dateModified\":\"2026-05-12T08:39:08+00:00\",\"description\":\"Nie ste si vy alebo va\u0161i zamestnanci ist\u00ed, ako spr\u00e1vne vyplni\u0165 formul\u00e1r \u017eiadosti o ro\u010dn\u00e9 z\u00fa\u010dtovanie dane? Pre\u010d\u00edtajte si n\u00e1vod krok za krokom.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/navod-na-vyplnenie-ziadosti-o-rocne-zuctovanie-dane-zamestnanca#breadcrumb\"},\"inLanguage\":\"sk-SK\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/navod-na-vyplnenie-ziadosti-o-rocne-zuctovanie-dane-zamestnanca\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"sk-SK\",\"@id\":\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/navod-na-vyplnenie-ziadosti-o-rocne-zuctovanie-dane-zamestnanca#primaryimage\",\"url\":\"https:\\\/\\\/www.e-cons.eu\\\/wp-content\\\/uploads\\\/2024\\\/05\\\/el-archivace.jpg\",\"contentUrl\":\"https:\\\/\\\/www.e-cons.eu\\\/wp-content\\\/uploads\\\/2024\\\/05\\\/el-archivace.jpg\",\"width\":1200,\"height\":672},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/navod-na-vyplnenie-ziadosti-o-rocne-zuctovanie-dane-zamestnanca#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Dom\u016f\",\"item\":\"https:\\\/\\\/www.e-cons.cz\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"N\u00e1vod na vyplnenie Ro\u010dn\u00e9ho z\u00fa\u010dtovania dane zamestnanca za rok 2025\"}]},{\"@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":"N\u00e1vod na vyplnenie Ro\u010dn\u00e9ho z\u00fa\u010dtovania dane zamestnanca za rok 2025 | E-Consulting","description":"Nie ste si vy alebo va\u0161i zamestnanci ist\u00ed, ako spr\u00e1vne vyplni\u0165 formul\u00e1r \u017eiadosti o ro\u010dn\u00e9 z\u00fa\u010dtovanie dane? Pre\u010d\u00edtajte si n\u00e1vod krok za krokom.","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":"N\u00e1vod na vyplnenie Ro\u010dn\u00e9ho z\u00fa\u010dtovania dane zamestnanca za rok 2025 | E-Consulting","og_description":"Nie ste si vy alebo va\u0161i zamestnanci ist\u00ed, ako spr\u00e1vne vyplni\u0165 formul\u00e1r \u017eiadosti o ro\u010dn\u00e9 z\u00fa\u010dtovanie dane? Pre\u010d\u00edtajte si n\u00e1vod krok za krokom.","og_url":"https:\/\/www.e-cons.cz\/post\/navod-na-vyplnenie-ziadosti-o-rocne-zuctovanie-dane-zamestnanca","og_site_name":"E-Consulting","article_published_time":"2026-01-12T19:30:00+00:00","article_modified_time":"2026-05-12T08:39:08+00:00","og_image":[{"width":1200,"height":672,"url":"https:\/\/www.e-cons.cz\/wp-content\/uploads\/2024\/05\/el-archivace.jpg","type":"image\/jpeg"}],"author":"Andrea Kasanick\u00e1","twitter_card":"summary_large_image","twitter_misc":{"Autor":"Andrea Kasanick\u00e1","Predpokladan\u00fd \u010das \u010d\u00edtania":"12 min\u00fat"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.e-cons.cz\/post\/navod-na-vyplnenie-ziadosti-o-rocne-zuctovanie-dane-zamestnanca#article","isPartOf":{"@id":"https:\/\/www.e-cons.cz\/post\/navod-na-vyplnenie-ziadosti-o-rocne-zuctovanie-dane-zamestnanca"},"author":{"name":"Andrea Kasanick\u00e1","@id":"https:\/\/www.e-cons.eu\/#\/schema\/person\/ea050e784d528935570ee7a050272232"},"headline":"N\u00e1vod na vyplnenie Ro\u010dn\u00e9ho z\u00fa\u010dtovania dane zamestnanca za rok 2025","datePublished":"2026-01-12T19:30:00+00:00","dateModified":"2026-05-12T08:39:08+00:00","mainEntityOfPage":{"@id":"https:\/\/www.e-cons.cz\/post\/navod-na-vyplnenie-ziadosti-o-rocne-zuctovanie-dane-zamestnanca"},"wordCount":2219,"publisher":{"@id":"https:\/\/www.e-cons.eu\/#organization"},"image":{"@id":"https:\/\/www.e-cons.cz\/post\/navod-na-vyplnenie-ziadosti-o-rocne-zuctovanie-dane-zamestnanca#primaryimage"},"thumbnailUrl":"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/05\/el-archivace.jpg","articleSection":["Legislativa SK","Mzdy","Poradenstv\u00ed a dan\u011b"],"inLanguage":"sk-SK"},{"@type":"WebPage","@id":"https:\/\/www.e-cons.cz\/post\/navod-na-vyplnenie-ziadosti-o-rocne-zuctovanie-dane-zamestnanca","url":"https:\/\/www.e-cons.cz\/post\/navod-na-vyplnenie-ziadosti-o-rocne-zuctovanie-dane-zamestnanca","name":"N\u00e1vod na vyplnenie Ro\u010dn\u00e9ho z\u00fa\u010dtovania dane zamestnanca za rok 2025 | E-Consulting","isPartOf":{"@id":"https:\/\/www.e-cons.eu\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.e-cons.cz\/post\/navod-na-vyplnenie-ziadosti-o-rocne-zuctovanie-dane-zamestnanca#primaryimage"},"image":{"@id":"https:\/\/www.e-cons.cz\/post\/navod-na-vyplnenie-ziadosti-o-rocne-zuctovanie-dane-zamestnanca#primaryimage"},"thumbnailUrl":"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/05\/el-archivace.jpg","datePublished":"2026-01-12T19:30:00+00:00","dateModified":"2026-05-12T08:39:08+00:00","description":"Nie ste si vy alebo va\u0161i zamestnanci ist\u00ed, ako spr\u00e1vne vyplni\u0165 formul\u00e1r \u017eiadosti o ro\u010dn\u00e9 z\u00fa\u010dtovanie dane? Pre\u010d\u00edtajte si n\u00e1vod krok za krokom.","breadcrumb":{"@id":"https:\/\/www.e-cons.cz\/post\/navod-na-vyplnenie-ziadosti-o-rocne-zuctovanie-dane-zamestnanca#breadcrumb"},"inLanguage":"sk-SK","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.e-cons.cz\/post\/navod-na-vyplnenie-ziadosti-o-rocne-zuctovanie-dane-zamestnanca"]}]},{"@type":"ImageObject","inLanguage":"sk-SK","@id":"https:\/\/www.e-cons.cz\/post\/navod-na-vyplnenie-ziadosti-o-rocne-zuctovanie-dane-zamestnanca#primaryimage","url":"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/05\/el-archivace.jpg","contentUrl":"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/05\/el-archivace.jpg","width":1200,"height":672},{"@type":"BreadcrumbList","@id":"https:\/\/www.e-cons.cz\/post\/navod-na-vyplnenie-ziadosti-o-rocne-zuctovanie-dane-zamestnanca#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Dom\u016f","item":"https:\/\/www.e-cons.cz\/"},{"@type":"ListItem","position":2,"name":"N\u00e1vod na vyplnenie Ro\u010dn\u00e9ho z\u00fa\u010dtovania dane zamestnanca za rok 2025"}]},{"@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\/628","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=628"}],"version-history":[{"count":46,"href":"https:\/\/www.e-cons.eu\/sk\/wp-json\/wp\/v2\/posts\/628\/revisions"}],"predecessor-version":[{"id":3732,"href":"https:\/\/www.e-cons.eu\/sk\/wp-json\/wp\/v2\/posts\/628\/revisions\/3732"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.e-cons.eu\/sk\/wp-json\/wp\/v2\/media\/1802"}],"wp:attachment":[{"href":"https:\/\/www.e-cons.eu\/sk\/wp-json\/wp\/v2\/media?parent=628"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.e-cons.eu\/sk\/wp-json\/wp\/v2\/categories?post=628"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.e-cons.eu\/sk\/wp-json\/wp\/v2\/tags?post=628"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}