{"id":645,"date":"2024-01-08T18:22:34","date_gmt":"2024-01-08T17:22:34","guid":{"rendered":"https:\/\/www.e-cons.eu\/?p=645"},"modified":"2024-08-02T11:08:49","modified_gmt":"2024-08-02T09:08:49","slug":"mzdy-zamestnancov-na-slovensku-legislativne-zmeny","status":"publish","type":"post","link":"https:\/\/www.e-cons.eu\/sk\/post\/mzdy-zamestnancov-na-slovensku-legislativne-zmeny","title":{"rendered":"Mzdy zamestnancov na Slovensku: legislat\u00edvne zmeny v roku 2024"},"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\/sk-zmeny-1024x573.jpg\" alt=\"Mzdy zamestnancov na Slovensku: legislat\u00edvne zmeny v roku 2024\" class=\"wp-image-1820\" srcset=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/05\/sk-zmeny-1024x573.jpg 1024w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/05\/sk-zmeny-300x168.jpg 300w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/05\/sk-zmeny-768x430.jpg 768w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/05\/sk-zmeny.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 2024, ktor\u00e9 maj\u00fa&nbsp;<strong>dopad na v\u00fdpo\u010det miezd 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<h2 class=\"wp-block-heading\"><strong>1\/ Zmeny v pracovnopr\u00e1vnej oblasti<\/strong><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Minim\u00e1lna mzda a pr\u00edplatky ku mzde od 1. 1. 2024<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Od 1. 1. 2024 doch\u00e1dza k n\u00e1rastu minim\u00e1lnej mzdy&nbsp;<strong>na hodnotu 750 \u20ac z predo\u0161l\u00fdch 700 \u20ac<\/strong>, v d\u00f4sledku \u010doho sa s\u00favz\u0165a\u017ene upravuj\u00fa aj minim\u00e1lne sadzby ostatn\u00fdch mzdov\u00fdch n\u00e1rokov. Detailne sme o nov\u00fdch sadzb\u00e1ch informovali u\u017e sk\u00f4r&nbsp;<a href=\"https:\/\/www.e-cons.eu\/sk\/post\/zmena-vysky-minimalnej-mzdy-na-slovensku-pre-rok-2024\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>v \u010dl\u00e1nku o zmene minim\u00e1lnej mzdy<\/strong><\/a>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Zmena v posudzovan\u00ed \u0161t\u00e1tnych sviatkov<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Schv\u00e1len\u00edm z\u00e1kona \u010d. 530\/2023 Z.z., ktor\u00fdm sa menia a dop\u013a\u0148aj\u00fa niektor\u00e9 z\u00e1kony v s\u00favislosti so zlep\u0161en\u00edm stavu verejn\u00fdch financi\u00ed, doch\u00e1dza k preklasifikovaniu d\u0148a&nbsp;<strong>1. september (De\u0148 \u00dastavy SR)<\/strong>, ktor\u00fd po novom ost\u00e1va \u0161t\u00e1tnym sviatkom, av\u0161ak u\u017e&nbsp;<strong>nie je d\u0148om pracovn\u00e9ho pokoja<\/strong>&nbsp;ani sviatkom pod\u013ea Z\u00e1konn\u00edka pr\u00e1ce.<\/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\">Pre zamestnancov sa tak De\u0148 \u00dastavy SR st\u00e1va&nbsp;<strong>be\u017en\u00fdm pracovn\u00fdm d\u0148om<\/strong>. Ak bud\u00fa pracova\u0165, nemaj\u00fa n\u00e1rok na mzdov\u00e9 zv\u00fdhodnenie vo v\u00fd\u0161ke 100 % priemern\u00e9ho z\u00e1robku.<\/p>\n<\/blockquote>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Zmeny v z\u00e1kone o slu\u017eb\u00e1ch zamestnanosti<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">S platnos\u0165ou od 1. 1. 2023 (\u010di\u017ee pri posudzovan\u00ed povinnosti pri zamestn\u00e1van\u00ed ob\u010danov so zdravotn\u00fdm postihnut\u00edm) sa po novom rozli\u0161uje medzi z\u00e1kazkami za odobratie tovaru a slu\u017eieb.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Pri odobrat\u00ed tovaru<\/strong>&nbsp;ost\u00e1va na\u010falej povinnos\u0165 dodr\u017ea\u0165 z\u00e1kazku najmenej vo v\u00fd\u0161ke<strong>&nbsp;0,8-n\u00e1sobku&nbsp;<\/strong>celkovej ceny pr\u00e1ce.<\/li>\n\n\n\n<li><strong>Pri odobrat\u00ed slu\u017eieb&nbsp;<\/strong>doch\u00e1dza ku zmene a v\u00fd\u0161ka z\u00e1kazky sa zni\u017euje na&nbsp;<strong>0,7-n\u00e1sobok&nbsp;<\/strong>celkovej ceny pr\u00e1ce.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">V\u00fdraznou zmenou je povinnos\u0165 zamestn\u00e1vate\u013ea poda\u0165 Ro\u010dn\u00fd v\u00fdkaz o plnen\u00ed povinn\u00e9ho podielu zamestn\u00e1vania ob\u010danov so zdravotn\u00fdm postihnut\u00edm za rok 2023&nbsp;<strong>elektronicky cez port\u00e1l&nbsp;<\/strong><a href=\"http:\/\/www.sluzbyzamestnanosti.gov.sk\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>sluzbyzamestnanosti.gov.sk<\/strong><\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Za zamestn\u00e1vate\u013ea je teda opr\u00e1vnen\u00fd tak\u00fdto v\u00fdkaz poda\u0165<strong>&nbsp;konate\u013e spolo\u010dnosti<\/strong>, resp. poveren\u00e1 zodpovedn\u00e1 osoba s pr\u00edstupom do elektronickej schr\u00e1nky spolo\u010dnosti na&nbsp;<a href=\"http:\/\/www.slovensko.sk\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>slovensko.sk<\/strong><\/a>. &nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>2\/ Zmeny v z\u00e1kone o soci\u00e1lnom poisten\u00ed<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Maxim\u00e1lny vymeriavac\u00ed z\u00e1klad na nemocensk\u00e9 poistenie, d\u00f4chodkov\u00e9 poistenie, poistenie v nezamestnanosti, garan\u010dn\u00e9 poistenie a do rezervn\u00e9ho fondu je od 1. 1. 2024 vo v\u00fd\u0161ke&nbsp;<strong>9 128 \u20ac&nbsp;<\/strong>(7\u00d71304 \u20ac, \u010do bola priemern\u00e1 mzda zisten\u00e1 za rok 2022). \u00darazov\u00e9 poistenie nem\u00e1 stanoven\u00fd maxim\u00e1lny vymeriavac\u00ed z\u00e1klad.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Zmena v posudzovan\u00ed n\u00e1roku poistenkyne na matersk\u00e9 &nbsp;<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">S platnos\u0165ou od 1. 1. 2024 doch\u00e1dza ku zmene v&nbsp;<strong>posudzovan\u00ed n\u00e1roku na matersk\u00e9<\/strong>&nbsp;u absolventky strednej a&nbsp;vysokej \u0161koly. Po novom sa pri posudzovan\u00ed splnenia podmienky po\u017eadovan\u00fdch 270 dn\u00ed nemocensk\u00e9ho poistenia pred n\u00e1stupom na matersk\u00fa dovolenku zoh\u013ead\u0148uje&nbsp;<strong>aj doba \u0161t\u00fadia na strednej alebo vysokej \u0161kole<\/strong>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Zn\u00ed\u017eenie pr\u00edspevku na starobn\u00e9 d\u00f4chodkov\u00e9 sporenie<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Od roku 2024 sa natrvalo zni\u017euje sadzba pr\u00edspevku do II. d\u00f4chodkov\u00e9ho piliera na&nbsp;<strong>4 %<\/strong>&nbsp;(z p\u00f4vodn\u00fdch 5,5 % ktor\u00e9 mali plati\u0165 pre rok 2024 a v priebehu rokov 2025\u20132027 sa mali postupne zvy\u0161ova\u0165).<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>3\/ Zmeny v z\u00e1kone o zdravotnom poisten\u00ed<\/strong><\/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\u20132016 vr\u00e1tane, vyplaten\u00e9 v roku 2024 je stanoven\u00fd na sumu&nbsp;<strong>78 240 \u20ac.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">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&nbsp;<strong>neohrani\u010den\u00fd maxim\u00e1lnou \u010diastkou<\/strong>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Zv\u00fd\u0161enie sadzby poistn\u00e9ho<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Prechodn\u00fdm ustanoven\u00edm \u00fa\u010dinn\u00fdm od 1. 1. 2024 doch\u00e1dza k&nbsp;<strong>\u00faprave sadzieb poistn\u00e9ho na zdravotn\u00e9 poistenie<\/strong>&nbsp;pre roky 2024\u20132027 nasledovne:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>sadzba odvodu zamestn\u00e1vate\u013ea za zamestnanca sa zvy\u0161uje z doteraj\u0161\u00edch 10 % na&nbsp;<strong>11 %<\/strong>;<\/li>\n\n\n\n<li>sadzba odvodu zamestn\u00e1vate\u013ea za zamestnanca, ktor\u00fd je osobou so zdravotn\u00fdm postihnut\u00edm, sa zvy\u0161uje z&nbsp;doteraj\u0161\u00edch 5&nbsp;% na&nbsp;<strong>5,5&nbsp;%<\/strong>. &nbsp;<\/li>\n<\/ul>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\">Zv\u00fd\u0161enie sadzby poistn\u00e9ho pre zamestn\u00e1vate\u013ea z 10 na 11&nbsp;% sa prejav\u00ed aj vo&nbsp;<strong>zv\u00fd\u0161en\u00ed minim\u00e1lneho poistn\u00e9ho zamestnanca<\/strong>:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>4 % zo sumy 268,88 \u20ac ako odvod zamestnanca, \u010do je suma 10,75 \u20ac;<\/li>\n\n\n\n<li>11 % zo sumy 268,88 \u20ac ako odvod zamestn\u00e1vate\u013ea, \u010do je suma 29,57 \u20ac.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Minim\u00e1lny preddavok zamestnanca je teda pre rok 2024 vy\u010d\u00edslen\u00fd na sumu&nbsp;<strong>40,32 \u20ac<\/strong>&nbsp;(z\u00e1kladom pre v\u00fdpo\u010det je suma \u017eivotn\u00e9ho minima platn\u00e9ho k 1. 1. pr\u00edslu\u0161n\u00e9ho kalend\u00e1rneho roka).<\/p>\n<\/blockquote>\n\n\n\n<p class=\"wp-block-paragraph\">Povinnos\u0165 minim\u00e1lneho odvodu sa&nbsp;<strong>nevz\u0165ahuje&nbsp;<\/strong>na zamestnancov, ktor\u00ed s\u00fa z\u00e1rove\u0148&nbsp;<strong>poistencami \u0161t\u00e1tu<\/strong>&nbsp;(napr\u00edklad d\u00f4chodcovia, osoby poberaj\u00face d\u00e1vku v hmotnej n\u00fadzi, osoby evidovan\u00e9 na \u00farade pr\u00e1ce, osoby na materskej dovolenke \u010di poberatelia rodi\u010dovsk\u00e9ho pr\u00edspevku).<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>4\/ Zmeny v z\u00e1kone o dani z pr\u00edjmov<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Mesa\u010dn\u00e1 suma&nbsp;<strong>nezdanite\u013enej \u010das\u0165&nbsp;<\/strong>na da\u0148ovn\u00edka sa k 1. 1. 2024 zvy\u0161uje na sumu&nbsp;<strong>470,54 \u20ac<\/strong>. &nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Hranica pr\u00edjmu<\/strong>&nbsp;pre uplatnenie vy\u0161\u0161ej sadzby dane zo z\u00e1vislej \u010dinnosti je stanoven\u00e1 na sumu&nbsp;<strong>3 961,50 \u20ac<\/strong>&nbsp;mesa\u010dne. Z pr\u00edjmu presahuj\u00faceho t\u00fato sumu sa teda uplatn\u00ed sadzba&nbsp;<strong>25 %<\/strong>&nbsp;pre v\u00fdpo\u010det preddavkov na da\u0148, pri\u010dom pr\u00edjem do tejto hranice je zda\u0148ovan\u00fd sadzbou&nbsp;<strong>19 %<\/strong>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Zmeny v da\u0148ovom bonuse na zaplaten\u00e9 \u00faroky<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Pri uplat\u0148ovan\u00ed&nbsp;<strong>da\u0148ov\u00e9ho bonusu na b\u00fdvanie<\/strong>&nbsp;sa po novom bude rozli\u0161ova\u0165, \u010di bola zmluva uzatvoren\u00e1 pred alebo po 31. 12. 2023.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Zmluvy uzatvoren\u00e9 do 31. 12. 2023:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Podmienky na uplatnenie ost\u00e1vaj\u00fa bez zmeny.<\/li>\n\n\n\n<li>T.j. suma da\u0148ov\u00e9ho bonusu je stanoven\u00e9 ako&nbsp;<strong>50 % zo zaplaten\u00fdch \u00farokov<\/strong>&nbsp;v pr\u00edslu\u0161nom roku, najviac v\u0161ak&nbsp;<strong>do v\u00fd\u0161ky 400 \u20ac<\/strong>&nbsp;ro\u010dne, pri\u010dom v\u00fd\u0161ka zaplaten\u00fdch \u00farokov sa vypo\u010d\u00edta z poskytnut\u00e9ho \u00faveru, maxim\u00e1lne v\u0161ak zo sumy 50 000 \u20ac na jednu nehnute\u013enos\u0165.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Zmluvy uzatvoren\u00e9<\/strong>&nbsp;<strong>po 31. 12. 2023:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Suma da\u0148ov\u00e9ho bonusu je stanoven\u00e1 ako&nbsp;<strong>50 % zo zaplaten\u00fdch \u00farokov<\/strong>&nbsp;v pr\u00edslu\u0161nom roku, najviac v\u0161ak&nbsp;<strong>do v\u00fd\u0161ky 1 200 \u20ac ro\u010dne<\/strong>.<\/li>\n\n\n\n<li>Vyp\u00fa\u0161\u0165a sa&nbsp;<strong>limit v\u00fd\u0161ky \u00faveru<\/strong>, z\u00e1rove\u0148 s\u00fa v\u0161ak stanoven\u00e9 podmienky, \u017ee sa jedn\u00e1 o \u00faver na \u00fa\u010dely nadobudnutia tuzemskej nehnute\u013enosti, v\u00fdstavby alebo zmeny dokon\u010denej stavby ur\u010denej na b\u00fdvanie.<\/li>\n\n\n\n<li>Nehnute\u013enos\u0165 z\u00e1rove\u0148 mus\u00ed sl\u00fa\u017ei\u0165&nbsp;<strong>v\u00fdlu\u010dne k vlastn\u00e9mu b\u00fdvaniu<\/strong>&nbsp;da\u0148ovn\u00edka a nem\u00f4\u017ee \u00eds\u0165 o nehnute\u013enos\u0165, ktor\u00e1 sa prenaj\u00edma.<\/li>\n\n\n\n<li>Z\u00e1rove\u0148 sa da\u0148ov\u00fd bonus nevz\u0165ahuje na zmluvy uzatvoren\u00e9 po 31. 12. 2023 za \u00fa\u010delom&nbsp;<strong>refinancovania<\/strong>.<strong>\u200d<\/strong><\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">\u200d<strong>Oslobodenie od dane pri zamestnaneck\u00fdch akci\u00e1ch<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">S \u00fa\u010dinnos\u0165ou od 1. 1. 2024 sa k pr\u00edjmom osloboden\u00fdm od dane prid\u00e1va aj&nbsp;<strong>nepe\u0148a\u017en\u00e9 plnenie nadobudnut\u00e9 zamestnancom formou zamestnaneck\u00fdch akci\u00ed<\/strong>&nbsp;za predpokladu ak:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>zamestn\u00e1vate\u013e nevypl\u00e1cal po\u010das svojej \u010dinnosti podiely na zisku;<\/li>\n\n\n\n<li>zamestnaneck\u00e9 akcie nesmeli by\u0165 a ani nesm\u00fa by\u0165 prijat\u00e9 na obchodovanie na regulovanom trhu.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Takto nadobudnut\u00e9 akcie s\u00fa n\u00e1sledne pri predaji&nbsp;<strong>v\u017edy zdanite\u013en\u00fdm pr\u00edjmom<\/strong>&nbsp;v zmysle Z\u00e1kona o dani z pr\u00edjmov.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>5\/ Z\u00e1kon o pomoci pri spl\u00e1can\u00ed \u00faveru<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Nov\u00fdm z\u00e1konom \u010d. 526\/2023 Z.z. sa od 1. 1. 2024 zav\u00e1dza&nbsp;<strong>nov\u00fd pr\u00edspevok<\/strong>&nbsp;na zv\u00fd\u0161en\u00fa spl\u00e1tku \u00faveru na b\u00fdvanie.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pr\u00edspevok je&nbsp;<strong>\u0161t\u00e1tnou soci\u00e1lnou d\u00e1vkou<\/strong>&nbsp;a jeho vypl\u00e1canie garantuje z\u00e1kon len za rok 2024. V nasleduj\u00facich rokoch m\u00f4\u017ee by\u0165 jeho v\u00fd\u0161ka a vypl\u00e1canie pozmenen\u00e9 z\u00e1konom o \u0161t\u00e1tnom rozpo\u010dte.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pr\u00edspevok vypl\u00e1ca \u00darad pr\u00e1ce, soci\u00e1lnych vec\u00ed a rodiny na z\u00e1klade \u017eiadosti opr\u00e1vnenej osoby.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>V\u00fd\u0161ka pr\u00edspevku<\/strong>&nbsp;je stanoven\u00e1 ako&nbsp;<strong>75 %<\/strong>&nbsp;z kladn\u00e9ho rozdielu medzi uhradenou mesa\u010dnou spl\u00e1tkou uhradenou za pr\u00edslu\u0161n\u00fd mesiac a referen\u010dnou spl\u00e1tkou,&nbsp;<strong>najviac v\u0161ak v sume 150 \u20ac mesa\u010dne.<\/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\">N\u00e1rok na pr\u00edspevok m\u00e1 osoba bez oh\u013eadu na svoj vek, ktorej zmluva bola uzatvoren\u00e1<strong>&nbsp;pred rokom 2024<\/strong>, a ktorej priemern\u00fd mesa\u010dn\u00fd pr\u00edjem za rok, ktor\u00fd dva roky predch\u00e1dza aktu\u00e1lnemu roku, je najviac vo v\u00fd\u0161ke&nbsp;<strong>1,6-n\u00e1sobku priemernej mesa\u010dnej mzdy<\/strong>. &nbsp;<\/p>\n<\/blockquote>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Nie ste si ist\u00ed, ako \u00fa\u010dtova\u0165 mzdy? &nbsp;<\/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 \u010ceskej republike a na Slovensku. Kontaktujte n\u00e1s 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>","protected":false},"excerpt":{"rendered":"<p>Pripravili sme pre v\u00e1s preh\u013ead aktu\u00e1lnych legislat\u00edvnych zmien pre rok 2024, ktor\u00e9 maj\u00fa&nbsp;dopad na v\u00fdpo\u010det miezd 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. 2024 Od 1. 1. 2024 doch\u00e1dza k n\u00e1rastu minim\u00e1lnej [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":1820,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[12,6],"tags":[],"class_list":["post-645","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sk","category-mzdy"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Mzdy zamestnancov na Slovensku: legislat\u00edvne zmeny v roku 2024 | E-Consulting<\/title>\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=\"Mzdy zamestnancov na Slovensku: legislat\u00edvne zmeny v roku 2024 | E-Consulting\" \/>\n<meta property=\"og:description\" content=\"Pripravili sme pre v\u00e1s preh\u013ead aktu\u00e1lnych legislat\u00edvnych zmien pre rok 2024, ktor\u00e9 maj\u00fa&nbsp;dopad na v\u00fdpo\u010det miezd 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. 2024 Od 1. 1. 2024 doch\u00e1dza k n\u00e1rastu minim\u00e1lnej [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.e-cons.cz\/post\/mzdy-zamestnancov-na-slovensku-legislativne-zmeny\" \/>\n<meta property=\"og:site_name\" content=\"E-Consulting\" \/>\n<meta property=\"article:published_time\" content=\"2024-01-08T17:22:34+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-08-02T09:08:49+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.e-cons.cz\/wp-content\/uploads\/2024\/05\/sk-zmeny.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\" 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