{"id":682,"date":"2023-01-09T18:45:00","date_gmt":"2023-01-09T17:45:00","guid":{"rendered":"https:\/\/www.e-cons.eu\/?p=682"},"modified":"2024-04-23T18:46:47","modified_gmt":"2024-04-23T16:46:47","slug":"legislativne-zmeny-platne-pre-rok-2023-sk","status":"publish","type":"post","link":"https:\/\/www.e-cons.eu\/sk\/post\/legislativne-zmeny-platne-pre-rok-2023-sk","title":{"rendered":"Legislat\u00edvne zmeny platn\u00e9 pre rok 2023 (SK)"},"content":{"rendered":"<figure class=\"wp-block-image size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-87-1024x683.jpeg\" alt=\"\" class=\"wp-image-685\" srcset=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-87-1024x683.jpeg 1024w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-87-300x200.jpeg 300w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-87-768x512.jpeg 768w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-87.jpeg 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>1. ZMENY V&nbsp;PRACOVNOPR\u00c1VNEJ OBLASTI<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Minim\u00e1lna mzda a&nbsp;pr\u00edplatky ku mzde od 1.1.2023<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Minim\u00e1lna mzda pre rok 2023 predstavuje hodnotu 700 \u20ac mesa\u010dne a&nbsp;prejednu pracovn\u00fa hodinu 4,023 \u20ac pri pracovnom \u010dase 40 hod\/ t\u00fd\u017edenne.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Nov\u00e9 platn\u00e9 minim\u00e1lne mzdov\u00e9 n\u00e1roky pod\u013ea jednotliv\u00fdch typov \u00fav\u00e4zkov:<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" width=\"681\" height=\"237\" src=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-20.png\" alt=\"\" class=\"wp-image-684\" srcset=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-20.png 681w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-20-300x104.png 300w\" sizes=\"(max-width: 681px) 100vw, 681px\" \/><\/figure>\n\n\n\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" width=\"756\" height=\"205\" src=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-19.png\" alt=\"\" class=\"wp-image-683\" srcset=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-19.png 756w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-19-300x81.png 300w\" sizes=\"(max-width: 756px) 100vw, 756px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u200d<strong>Obsah pracovnej zmluvy<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Novela Z\u00e1konn\u00edka pr\u00e1ce platn\u00e1 od 1.11.2022 priniesla zmeny v&nbsp;defin\u00edcii n\u00e1le\u017eitost\u00ed pracovnej zmluvy. Po novom definuje \u010do je&nbsp;<strong>podstatnou n\u00e1le\u017eitos\u0165ou pracovnej zmluvy<\/strong>&nbsp;a \u010do je pravidelnou n\u00e1le\u017eitos\u0165ou, resp. n\u00e1hodilou zlo\u017ekou.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Rozsah pracovnej zmluvy sa podstatne z\u00fa\u017eil na:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>druh pr\u00e1ce a\u00a0jehostru\u010dn\u00fa charakteristiku<\/li>\n\n\n\n<li>miesto v\u00fdkonu pr\u00e1ce alebo miesta (ak ich je viac), alebo pravidlo, \u017ee miesto v\u00fdkonu pr\u00e1ce ur\u010duje zamestnanec<\/li>\n\n\n\n<li>de\u0148 n\u00e1stupu do pr\u00e1ce<\/li>\n\n\n\n<li>mzdov\u00e9 podmienky<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Ostatn\u00e9 n\u00e1le\u017eitosti m\u00f4\u017eu by\u0165 aj na\u010falej s\u00fa\u010das\u0165ou pracovnej zmluvy, no po novom je na rozhodnut\u00ed zamestn\u00e1vate\u013ea, \u010di ich zahrnie do zmluvy, alebo poskytne formou p\u00edsomnej inform\u00e1ciev&nbsp;zmysle \u00a7 47 Z\u00e1konn\u00edka pr\u00e1ce.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Podmienky, ktor\u00e9 zamestn\u00e1vate\u013e oznamuje zamestnancovi formou p\u00edsomnej inform\u00e1cie a&nbsp;nie s\u00fa ukotven\u00e9 v&nbsp;pracovnej zmluve, je mo\u017en\u00e9 v&nbsp;bud\u00facnosti jednostranne meni\u0165, pri\u010domnie je potrebn\u00fd s\u00fahlas zamestnanca.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">V pr\u00edpade vyu\u017eitia informa\u010dnej povinnosti v\u00a0zmysle \u00a7 47 platia nasledovn\u00e9 lehoty:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>do 7 dn\u00ed od vzniku pracovn\u00e9ho pomeru: informova\u0165 o mieste v\u00fdkonu pr\u00e1ce, pracovnom \u010dase zamestnanca a v\u00fdplatnom term\u00edne<\/li>\n\n\n\n<li>do 4 t\u00fd\u017ed\u0148ov od vzniku pracovn\u00e9ho pomeru: informova\u0165 o v\u00fdmere dovolenky, pravidl\u00e1ch skon\u010denia pracovn\u00e9ho pomeru a pr\u00e1vach na odborn\u00fa pr\u00edpravu.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Dohody o&nbsp;pr\u00e1cach vykon\u00e1van\u00fdch mimo pracovn\u00e9ho pomeru<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">S \u00fa\u010dinnos\u0165ou od 01.11.2022 sa na dohody o&nbsp;pr\u00e1cach vykon\u00e1van\u00fdch mimo pracovn\u00e9ho pomeru tie\u017e vz\u0165ahuj\u00fa nov\u00e9 ustanovenia \u2013 ide o&nbsp;dohody, priktor\u00fdch&nbsp;<strong>priemern\u00fd t\u00fd\u017edenn\u00fd \u010das presiahne tri hodiny<\/strong>&nbsp;v&nbsp;obdob\u00ed \u0161tyroch po sebe nasleduj\u00facich t\u00fd\u017ed\u0148och. Zamestn\u00e1vate\u013eovi tak vznik\u00e1 povinnos\u0165 obsiahnu\u0165v&nbsp;dohode aj&nbsp;<strong>miesto v\u00fdkonu pr\u00e1ce<\/strong>, poskytn\u00fa\u0165 inform\u00e1ciuo&nbsp;<strong>pracovn\u00fdch podmienkach<\/strong>, splatnosti odmeny vr\u00e1tane v\u00fdplatn\u00e9ho term\u00ednu.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pri uzatv\u00e1ran\u00ed dohody je tie\u017e zamestn\u00e1vate\u013e povinn\u00fd poskytn\u00fa\u0165 inform\u00e1ciuo&nbsp;d\u0148och a&nbsp;\u010dasov\u00fdch \u00fasekoch, v&nbsp;ktor\u00fdch m\u00f4\u017ee od zamestnanca vy\u017eadova\u0165 vykon\u00e1vanie pr\u00e1ce a&nbsp;taktie\u017e lehotu, v&nbsp;ktorej m\u00e1 by\u0165 zamestnanec informovan\u00fd o&nbsp;v\u00fdkone pr\u00e1ce pred jej za\u010diatkom. T\u00e1to mus\u00ed by\u0165 najmenej 24 hod\u00edn pred za\u010diatkom v\u00fdkonu pr\u00e1ce.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">V&nbsp;pr\u00edpade&nbsp;<strong>zru\u0161enia v\u00fdkonu pr\u00e1ce<\/strong>&nbsp;zamestn\u00e1vate\u013eom v&nbsp;lehote, ktor\u00e1 je krat\u0161ia ako&nbsp;<strong>24 hod\u00edn<\/strong>&nbsp;(resp. lehota ozn\u00e1men\u00e1 v&nbsp;p\u00edsomnej inform\u00e1cii), patr\u00ed zamestnancovi n\u00e1hrada za zru\u0161en\u00fd v\u00fdkon pr\u00e1ce v&nbsp;sume najmenej 30 % odmeny, ktor\u00fa by dosiahol za odpracovan\u00fd \u010das.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Lehoty pre doru\u010dovanie<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pod\u013ea doplnen\u00e9ho \u00a7 38 zamestn\u00e1vate\u013e nesmie ur\u010di\u0165 pre z\u00e1sielku odbern\u00fa lehotu krat\u0161iu ako&nbsp;<strong>10 dn\u00ed<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Zr\u00e1\u017eky zo mzdy<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">V&nbsp;s\u00favislosti s&nbsp;doplnen\u00edm \u00a7 131 ods. 2 m\u00f4\u017ee zamestn\u00e1vate\u013e po novom zrazi\u0165 zamestnancovi zo mzdy aj nevy\u00fa\u010dtovan\u00e9 preddavky na pr\u00edspevok zamestn\u00e1vate\u013ea na stravovanie alebo na \u00fa\u010delovo viazan\u00fd&nbsp;<strong>finan\u010dn\u00fd pr\u00edspevok na stravovanie<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Otcovsk\u00e1 dovolenka<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">S&nbsp;\u00fa\u010dinnos\u0165ou od 1. 11. 2022 sa novelou Z\u00e1konn\u00edka pr\u00e1ce definoval pojem \u201e<strong>otcovskej dovolenky<\/strong>\u201c\u2013 men\u00ed sa tak \u201erodi\u010dovsk\u00e1 dovolenka\u201c otca po naroden\u00ed die\u0165a\u0165a.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">V&nbsp;pr\u00edpade ak sa o&nbsp;naroden\u00e9 die\u0165a star\u00e1 aj otec, patr\u00ed mu teda otcovsk\u00e1 dovolenka v&nbsp;obdob\u00ed od narodenia die\u0165a\u0165a v&nbsp;trvan\u00ed&nbsp;<strong>28 t\u00fd\u017ed\u0148ov<\/strong>, alebo&nbsp;<strong>31 t\u00fd\u017ed\u0148ov<\/strong>&nbsp;(osamel\u00fd), alebo&nbsp;<strong>37 t\u00fd\u017ed\u0148ov<\/strong>&nbsp;(dvoji\u010dky, troji\u010dky&#8230;).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Zamestnanec je povinn\u00fd o&nbsp;poskytnutie otcovskej dovolenky po\u017eiada\u0165 v&nbsp;lehote najmenej jeden mesiac pred o\u010dak\u00e1van\u00fdm term\u00ednom p\u00f4rodu.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Dohoda o&nbsp;sez\u00f3nnej pr\u00e1ci<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">S \u00fa\u010dinnos\u0165ou od 01.01.2023 sa zav\u00e1dza nov\u00fd druh<strong>&nbsp;dohody o&nbsp;pracovnej \u010dinnosti na v\u00fdkon sez\u00f3nnej pr\u00e1ce<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0160pecifik\u00e1 takej to dohody s\u00fa:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>podmienka v\u00fdnimo\u010dnosti sa na ne nevz\u0165ahuje<\/li>\n\n\n\n<li>rozsah pr\u00e1ce a\u017e do\u00a0<strong>520 hod\u00edn<\/strong>\u00a0v\u00a0kalend\u00e1rnom roku<\/li>\n\n\n\n<li>m\u00f4\u017ee sa uzatvori\u0165 najviac na dobu\u00a0<strong>8 mesiacov<\/strong>\u00a0v\u00a0r\u00e1mci jedn\u00e9ho kalend\u00e1rneho roka<\/li>\n\n\n\n<li>priemern\u00fd t\u00fd\u017edenn\u00fd pracovn\u00fd \u010das za dobu trvania dohody (najviac v\u0161ak za 4mesiace) nesmie presiahnu\u0165\u00a0<strong>40 hod\u00edn<\/strong><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Sez\u00f3nnou pr\u00e1cou sa rozumie pracovn\u00e1 \u010dinnos\u0165, ktor\u00e1 je z\u00e1visl\u00e1 odstriedania ro\u010dn\u00fdch obdob\u00ed, ka\u017ed\u00fd rok sa opakuje a&nbsp;nepresahuje osem mesiacov v&nbsp;kalend\u00e1rnom roku a&nbsp;z\u00e1rove\u0148 ide o&nbsp;vybran\u00e9 pr\u00e1ce iba v&nbsp;uveden\u00fdch odvetviach: \u010dinnosti pri pestovan\u00ed a&nbsp;zbere v&nbsp;<strong>po\u013enohospod\u00e1rstve<\/strong>, \u010dinnosti v&nbsp;<strong>cestovnom ruchu, lesnom hospod\u00e1rstve&nbsp;<\/strong>alebo v&nbsp;<strong>potravin\u00e1rstve<\/strong>&nbsp;(ak tieto s\u00favisia so spracovan\u00edm produktov spadaj\u00facich pod sez\u00f3nne pr\u00e1ce v&nbsp;po\u013enohospod\u00e1rstve).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Stravovanie zamestnancov<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pod\u013ea opatrenia o&nbsp;sum\u00e1ch stravn\u00e9ho sa zvy\u0161uj\u00fa sumy stravn\u00e9ho od 1. 1. 2023 nasledovne:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>6,80 \u20ac pre \u010dasov\u00e9 p\u00e1smo 5-12 hod\u00edn<\/li>\n\n\n\n<li>10,10 \u20ac pre \u010dasov\u00e9 p\u00e1smo 12-18 hod\u00edn<\/li>\n\n\n\n<li>15,30 \u20ac pre \u010dasov\u00e9 p\u00e1smo nad 18 hod\u00edn<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">O&nbsp;s\u00favisiacich vplyvoch tejto zmeny na v\u00fd\u0161ku stravovacej pouk\u00e1\u017eky alebo finan\u010dn\u00e9ho pr\u00edspevku na stravovanie sme v\u00e1s detailne informovali na&nbsp;<a href=\"https:\/\/www.e-cons.eu\/sk\/post\/zmeny-stravneho-na-slovensku-od-01-01-2023\/\" target=\"_blank\" rel=\"noreferrer noopener\">na\u0161ej str\u00e1nke<\/a>&nbsp;7. 12. 2022.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Z\u00e1konn\u00edk pr\u00e1ce z\u00e1rove\u0148 s&nbsp;\u00fa\u010dinnos\u0165ou od 1.1.2023 zav\u00e1dza&nbsp;<strong>povinnos\u0165 zamestn\u00e1vate\u013ea poskytova\u0165 zamestnancom stravovaciu pouk\u00e1\u017eku v&nbsp;elektronickej forme.<\/strong>&nbsp;V\u00fdnimku z&nbsp;tejto povinnosti tvoria pr\u00edpady, kedy sa elektronick\u00e1 stravovacia pouk\u00e1\u017eka nebude m\u00f4c\u0165 z&nbsp;objekt\u00edvnych d\u00f4vodov vyu\u017ei\u0165 na pracovisku alebo v&nbsp;jeho bl\u00edzkosti.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u200d<strong>2. ZMENY V\u00a0Z\u00c1KONE O\u00a0SOCI\u00c1LNOM\u00a0POISTEN\u00cd<\/strong><\/p>\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 &nbsp;od 1. 1. 2023 vo v\u00fd\u0161ke&nbsp;<strong>8 477 \u20ac&nbsp;<\/strong>(7 x 1211 \u20ac, \u010do bola priemern\u00e1 mzda zisten\u00e1 zarok 2021). \u00darazov\u00e9 poistenie a zdravotn\u00e9 poistenie maxim\u00e1lny vymeriavac\u00ed z\u00e1klad stanoven\u00fd nemaj\u00fa.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Zmena v&nbsp;posudzovan\u00ed zamestnancov na \u00fa\u010dely d\u00f4chodkov\u00e9ho poistenia<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">S&nbsp;\u00fa\u010dinnos\u0165ou od 1. 1. 2023 doch\u00e1dza k&nbsp;zmene v&nbsp;platen\u00ed odvodov u \u0161tudentov a d\u00f4chodcov pracuj\u00facich na z\u00e1klade dohody o brig\u00e1dnickej pr\u00e1ci \u0161tudenta, dohody o vykonan\u00ed pr\u00e1ce, alebo dohody o pracovnej \u010dinnosti, ktor\u00ed sa na \u00fa\u010dely d\u00f4chodkov\u00e9ho poistenia st\u00e1vaj\u00fa od tohoto d\u00e1tumu zamestnancami.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">V&nbsp;praxi to znamen\u00e1, \u017ee \u0161tudent alebo d\u00f4chodca, ktor\u00fd si uplat\u0148uje v\u00fdnimku z&nbsp;platenia odvodov, aktu\u00e1lne neplatil starobn\u00e9 poistenie (nepova\u017eoval sa toti\u017e za zamestnanca na \u00fa\u010dely tohto poistenia), pokia\u013e jeho pr\u00edjem na dohodu nepresiahol sumu 200 Eur. V&nbsp;zmysle uvedenej zmeny bude teda potrebn\u00e9 t\u00fdchto \u0161tudentov a d\u00f4chodcov dohl\u00e1si\u0165 k&nbsp;1. 1. 2023 na povinn\u00e9 d\u00f4chodkov\u00e9 poistenie, ke\u010f\u017ee mo\u017enos\u0165 uplatnenia v\u00fdnimky t\u00fdmto d\u0148om zanik\u00e1.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Po novom si \u0161tudenti a d\u00f4chodcovia bud\u00fa m\u00f4c\u0165 uplatni\u0165 namiesto v\u00fdnimky&nbsp;<strong>odvodov\u00fa odpo\u010d\u00edtate\u013en\u00fa polo\u017eku<\/strong>, ktor\u00e1 je v&nbsp;rovnakej v\u00fd\u0161ke&nbsp;<strong>200 EUR mesa\u010dne<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Zavedenie odvodovej odpo\u010d\u00edtate\u013enej polo\u017eky pri sez\u00f3nnej pr\u00e1ci<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Zamestnanec pracuj\u00faci na z\u00e1klade dohody o&nbsp;sez\u00f3nnej pr\u00e1ci je zamestnancom na \u00fa\u010dely nemocensk\u00e9ho poistenia, d\u00f4chodkov\u00e9ho poistenia a&nbsp;poistenia v&nbsp;nezamestnanosti, a&nbsp;to bez oh\u013eadu na to, \u010di sa jedn\u00e1 o&nbsp;pravideln\u00fd alebo nepravideln\u00fd pr\u00edjem.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Vymeriavac\u00ed z\u00e1klad tak\u00e9hoto zamestnanca sa zni\u017euje o&nbsp;odvodov\u00fa odpo\u010d\u00edtate\u013en\u00fa polo\u017eku pokia\u013e ideo&nbsp;starobn\u00e9 poistenie a&nbsp;poistenie v&nbsp;nezamestnanosti.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">O&nbsp;odpo\u010d\u00edtate\u013en\u00fa polo\u017eku sa vymeriavac\u00ed z\u00e1klad zni\u017euje automaticky, nie je nutn\u00e9 o&nbsp;\u0148u \u017eiada\u0165. V\u00fd\u0161ka OOP je stanoven\u00e1 pre rok 2023 v&nbsp;sume&nbsp;<strong>605,50 \u20ac.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Evidencia analytick\u00fdch \u00fadajov zamestnanca<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pod\u013ea nov\u00e9ho \u00a7 232a je zamestn\u00e1vate\u013e povinn\u00fd vies\u0165 evidenciu analytick\u00fdch \u00fadajov zamestnanca od vznikudo z\u00e1niku d\u00f4chodkov\u00e9ho poistenia. Tieto sa z\u00e1rove\u0148 zah\u0155\u0148aj\u00fa ako povinn\u00e9 polia do registra\u010dn\u00e9ho listu FO pri prihl\u00e1sen\u00ed zamestnanca a&nbsp;tie\u017e pri ka\u017edej zmene \u00fadajov.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ide o&nbsp;nasledovn\u00e9 \u00fadaje:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>miesto v\u00fdkonu pr\u00e1ce<\/li>\n\n\n\n<li>dohodnut\u00fd rozsahpracovn\u00e9ho \u010dasu<\/li>\n\n\n\n<li>druh vykon\u00e1vanej pr\u00e1ce<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>3.&nbsp;&nbsp; ZMENY V Z\u00c1KONE O&nbsp;ZDRAVOTNOM POISTEN\u00cd<\/strong><\/p>\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 2023 je stanoven\u00fd na sumu 72&nbsp;660 \u20ac. Vymeriavac\u00ed z\u00e1klad zamestnaca pre platenie mesa\u010dn\u00fdch preddavkovna verejn\u00e9 zdravotn\u00e9 poistenie z&nbsp;pr\u00edjmu zo z\u00e1vislej \u010dinnosti ost\u00e1vane ohrani\u010den\u00fd maxim\u00e1lnou \u010diastkou.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Minim\u00e1lne poistn\u00e9 zamestnanca<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">S&nbsp;\u00fa\u010dinnos\u0165ou od 1. 1. 2023 sa zav\u00e1dza minim\u00e1lny preddavok na poistn\u00e9 zamestnanca na \u00farovni odvodu zo sumy \u017eivotn\u00e9ho minima platn\u00e9ho k&nbsp;1. 1. pr\u00edslu\u0161n\u00e9ho roka \u2013 pre rok 2023 ide o sumu 234,42 \u20ac.<strong><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Minim\u00e1lny preddavok zamestnanca se teda vy\u010d\u00edsli ako s\u00fa\u010det odvodu z&nbsp;dan\u00e9ho stanoven\u00e9ho vymeriavacieho z\u00e1kladu:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>4% zo sumy 234,42 \u20ac ako odvod zamestnanca \u2013 \u010do je suma 9,37 \u20ac<\/li>\n\n\n\n<li>10% zo sumy 234,42 \u20ac ako odvod zamestn\u00e1vate\u013ea \u2013 \u010do je suma 23,44 \u20ac<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Minim\u00e1lny preddavok na zdravotn\u00e9 poistenie za dan\u00e9ho zamestnanca by mal teda mesa\u010dne dosiahnu\u0165 sumu&nbsp;<strong>32,81 \u20ac.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">V&nbsp;pr\u00edpade ak zamestnancovi bude vy\u010d\u00edslen\u00e1 (vzh\u013eadom na jeho pr\u00edjem) ni\u017e\u0161ia suma preddavku, rozdiel mus\u00ed doplati\u0165 zamestnanec.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Povinnos\u0165 minim\u00e1lneho odvodu sa&nbsp;<strong>nebude vz\u0165ahova\u0165 na zamestnancov, ktor\u00ed s\u00fa z\u00e1rove\u0148 poistencami \u0161t\u00e1tu<\/strong>&nbsp;(napr\u00edklad d\u00f4chodcovia, osoby poberaj\u00face d\u00e1vku v&nbsp;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<p class=\"wp-block-paragraph\"><strong>4. ZMENY V Z\u00c1KONE O DANI Z PR\u00cdJMOV<\/strong><\/p>\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&nbsp;1. 1. 2023 zvy\u0161uje na sumu&nbsp;<strong>410,24 \u20ac<\/strong>.<\/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&nbsp;453,79 \u20ac<\/strong>&nbsp;mesa\u010dne. Z&nbsp;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<p class=\"wp-block-paragraph\"><strong>Pr\u00edspevok zamestn\u00e1vate\u013ea na\u0161t\u00e1tom podporovan\u00e9 n\u00e1jomn\u00e9 b\u00fdvanie<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">S\u00fa\u010das\u0165ou zmeny z\u00e1kona o&nbsp;\u0161t\u00e1tnej podpore n\u00e1jomn\u00e9ho b\u00fdvania je aj novinka v&nbsp;z\u00e1kone o&nbsp;dani z&nbsp;pr\u00edjmov, ktorou sa pr\u00edspevok zamestn\u00e1vate\u013ea na \u0161t\u00e1tom podporovan\u00e9 n\u00e1jomn\u00e9 b\u00fdvanie na strane zamestnanca pova\u017euje za pr\u00edjem osloboden\u00fd od dane (vo v\u00fd\u0161ke limitu pod\u013ea \u00a7 152c Z\u00e1konn\u00edka pr\u00e1ce). \u010cas\u0165 pr\u00edspevku poskytnut\u00e1 nad limit (4 \u20ac na meter \u0161tvorcov\u00fd, resp. nad limit 360 \u20ac mesa\u010dne) je zdanite\u013en\u00fdm pr\u00edjmom zamestnanca a&nbsp;vstupuje do vymeriavac\u00edch z\u00e1kladov na odvody.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Da\u0148ov\u00fd bonus na deti<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Od 1. 1. 2023 sa zvy\u0161uje da\u0148ov\u00fd bonus na die\u0165a a&nbsp;s\u00fa\u010dasne sa dop\u013a\u0148aj\u00fa a&nbsp;upravuj\u00fa podmienky na jeho priznanie a&nbsp;vypl\u00e1canie.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u200dNov\u00e9 platn\u00e9 sumy da\u0148ov\u00e9ho bonusu:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u200d<strong>140 \u20ac\u00a0<\/strong>na die\u0165a vo veku do 18 rokov<strong>\u200d<\/strong><\/li>\n\n\n\n<li><strong>50 \u20ac\u00a0<\/strong>na die\u0165a vo veku od 18 rokov<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">S\u00fa\u010dasneje da\u0148ov\u00fd bonus<strong>&nbsp;najviac:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u200d<strong>20 %\u00a0<\/strong>\u010diastkov\u00e9ho z\u00e1kladu dane pri 1 die\u0165ati<strong>\u200d<\/strong><\/li>\n\n\n\n<li><strong>27 %\u00a0<\/strong>\u010diastkov\u00e9ho z\u00e1kladu dane pri 2 de\u0165och<strong>\u200d<\/strong><\/li>\n\n\n\n<li><strong>34 %\u00a0<\/strong>\u010diastkov\u00e9ho z\u00e1kladu dane pri 3 de\u0165och<strong>\u200d<\/strong><\/li>\n\n\n\n<li><strong>41 %\u00a0<\/strong>\u010diastkov\u00e9ho z\u00e1kladu dane pri 4 de\u0165och<strong>\u200d<\/strong><\/li>\n\n\n\n<li><strong>48 %\u00a0<\/strong>\u010diastkov\u00e9ho z\u00e1kladu dane pri 5 de\u0165och<strong>\u200d<\/strong><\/li>\n\n\n\n<li><strong>55 %\u00a0<\/strong>\u010diastkov\u00e9ho z\u00e1kladu dane pri 6 a viac de\u0165och<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Pri v\u00fdpo\u010dte mesa\u010dn\u00fdch preddavkov na da\u0148 sa berie do \u00favahy iba \u010diastkov\u00fd z\u00e1klad dane rodi\u010da, ktor\u00fd \u017eiada o&nbsp;da\u0148ov\u00fd bonus. V&nbsp;ro\u010dnom z\u00fa\u010dtovan\u00ed dane sa prihliada aj na \u010diastkov\u00fd z\u00e1klad druh\u00e9ho rodi\u010da (druhej opr\u00e1vnenej osoby).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>N\u00e1rok<\/strong>&nbsp;na da\u0148ov\u00fd bonus na die\u0165a vo veku do 18 rokov vznik\u00e1 len vtedy, aksa na die\u0165a&nbsp;<strong>neposkytuje dot\u00e1cia na stravovanie<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>5.&nbsp;ZMENY&nbsp;V&nbsp;Z\u00c1KONE o SLU\u017dB\u00c1CH ZAMESTNANOSTI<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Od 1. 1. 2023 sa bude rozli\u0161ova\u0165 pri zad\u00e1van\u00ed z\u00e1kaziek na zapo\u010d\u00edtanie jedn\u00e9ho ob\u010dana so zdravotn\u00fdm postihnut\u00edm medzi z\u00e1kazkami na&nbsp;<strong>odobratie tovaru<\/strong>&nbsp;\u2013 kde na\u010falej zost\u00e1va povinnost dodr\u017ea\u0165 v\u00fd\u0161ku z\u00e1kazky najmenej vo v\u00fd\u0161ke&nbsp;<strong>0,8-n\u00e1sobku&nbsp;<\/strong>celkovej ceny pr\u00e1ce vypo\u010d\u00edtanej z&nbsp;priemernej mzdy \u2013 a z\u00e1kazkami na&nbsp;<strong>prijatie slu\u017eby<\/strong>, kde sa v\u00fd\u0161ka z\u00e1kazky zni\u017euje na&nbsp;<strong>0,7-n\u00e1sobok<\/strong>&nbsp;celkovej ceny pr\u00e1ce. Cie\u013eom je zv\u00fd\u0161i\u0165 podiel dod\u00e1van\u00fdch slu\u017eieb.<\/p>","protected":false},"excerpt":{"rendered":"<p>1. ZMENY V&nbsp;PRACOVNOPR\u00c1VNEJ OBLASTI Minim\u00e1lna mzda a&nbsp;pr\u00edplatky ku mzde od 1.1.2023 Minim\u00e1lna mzda pre rok 2023 predstavuje hodnotu 700 \u20ac mesa\u010dne a&nbsp;prejednu pracovn\u00fa hodinu 4,023 \u20ac pri pracovnom \u010dase 40 hod\/ t\u00fd\u017edenne. Nov\u00e9 platn\u00e9 minim\u00e1lne mzdov\u00e9 n\u00e1roky pod\u013ea jednotliv\u00fdch typov \u00fav\u00e4zkov: \u200dObsah pracovnej zmluvy Novela Z\u00e1konn\u00edka pr\u00e1ce platn\u00e1 od 1.11.2022 priniesla zmeny v&nbsp;defin\u00edcii n\u00e1le\u017eitost\u00ed pracovnej [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":685,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[12],"tags":[],"class_list":["post-682","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sk"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Legislat\u00edvne zmeny platn\u00e9 pre rok 2023 (SK) | 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=\"Legislat\u00edvne zmeny platn\u00e9 pre rok 2023 (SK) | E-Consulting\" \/>\n<meta property=\"og:description\" content=\"1. ZMENY V&nbsp;PRACOVNOPR\u00c1VNEJ OBLASTI Minim\u00e1lna mzda a&nbsp;pr\u00edplatky ku mzde od 1.1.2023 Minim\u00e1lna mzda pre rok 2023 predstavuje hodnotu 700 \u20ac mesa\u010dne a&nbsp;prejednu pracovn\u00fa hodinu 4,023 \u20ac pri pracovnom \u010dase 40 hod\/ t\u00fd\u017edenne. Nov\u00e9 platn\u00e9 minim\u00e1lne mzdov\u00e9 n\u00e1roky pod\u013ea jednotliv\u00fdch typov \u00fav\u00e4zkov: \u200dObsah pracovnej zmluvy Novela Z\u00e1konn\u00edka pr\u00e1ce platn\u00e1 od 1.11.2022 priniesla zmeny v&nbsp;defin\u00edcii n\u00e1le\u017eitost\u00ed pracovnej [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.e-cons.cz\/post\/legislativne-zmeny-platne-pre-rok-2023-sk\" \/>\n<meta property=\"og:site_name\" content=\"E-Consulting\" \/>\n<meta property=\"article:published_time\" content=\"2023-01-09T17:45:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-04-23T16:46:47+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.e-cons.cz\/wp-content\/uploads\/2024\/04\/image-87.jpeg\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"800\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"E-Consulting\" \/>\n<meta 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