{"id":696,"date":"2022-06-30T18:50:00","date_gmt":"2022-06-30T16:50:00","guid":{"rendered":"https:\/\/www.e-cons.eu\/?p=696"},"modified":"2024-04-23T18:51:21","modified_gmt":"2024-04-23T16:51:21","slug":"prehlad-aktualnych-legislativnych-zmien-2022-sk","status":"publish","type":"post","link":"https:\/\/www.e-cons.eu\/sk\/post\/prehlad-aktualnych-legislativnych-zmien-2022-sk","title":{"rendered":"Preh\u013ead aktu\u00e1lnych legislat\u00edvnych zmien 2022 (SK)"},"content":{"rendered":"
\"\"<\/figure>\n\n\n\n

Preh\u013ead aktu\u00e1lnych legislat\u00edvnych zmien 2022<\/strong>\u200d<\/p>\n\n\n\n

Pripravili sme pre V\u00e1s preh\u013ead aktu\u00e1lnych legislat\u00edvnych zmien, ktor\u00e9 maj\u00fa dopad na v\u00fdpo\u010det miezd va\u0161ich zamestnancov. V pr\u00edpade z\u00e1ujmu o detailnej\u0161iu konzult\u00e1ciu k jednotliv\u00fdm t\u00e9mam je v\u00e1m n\u00e1\u0161 t\u00edm k dispoz\u00edcii.<\/p>\n\n\n\n

\u017divotn\u00e9 minimum<\/strong><\/h2>\n\n\n\n

K 01.07.2022<\/strong> doch\u00e1dza k \u00faprave sumy \u017eivotn\u00e9ho minima zo sumy 218,06 \u20ac na \u010diastku 234,42 \u20ac<\/strong>. Suma \u017eivotn\u00e9ho minima, okrem in\u00e9ho, ovplyv\u0148uje aj v\u00fdpo\u010det exeku\u010dn\u00fdch zr\u00e1\u017eok, kde sa bude na t\u00fato prihliada\u0165 pri stanoven\u00ed nepostihnute\u013en\u00fdch \u010diastok.<\/p>\n\n\n\n

Nav\u00fd\u0161enie \u017eivotn\u00e9ho minima m\u00e1 tie\u017e z\u00e1sadn\u00fd vplyv na stanovenie v\u00fd\u0161ky nezdanite\u013enej \u010dasti z\u00e1kladu dane od 1.1.2023.<\/p>\n\n\n\n

Da\u0148ov\u00fd bonus na die\u0165a<\/strong><\/h2>\n\n\n\n

N\u00e1rodn\u00e1 rada Slovenka prelomila veto prezidentky d\u0148a 22.06.2022 a schv\u00e1lila tak z\u00e1kon o financovan\u00ed vo\u013en\u00e9ho \u010dasu die\u0165a\u0165a a o zmene a doplnen\u00ed niektor\u00fdch z\u00e1konov. Prezidentka Slovenskej republiky sa chce v tejto veci odvola\u0165 na \u00fastavn\u00fd s\u00fad, ktor\u00fd m\u00f4\u017ee pozdr\u017ea\u0165 platnos\u0165 zmien.<\/p>\n\n\n\n

Z\u00e1kon z\u00e1sadne upravuje princ\u00edp v\u00fdpo\u010dtu da\u0148ov\u00e9ho bonusu, ktor\u00e9ho v\u00fd\u0161ku s platnos\u0165ou od 01.07.2022<\/strong> upravuje nasledovne:<\/p>\n\n\n\n

    \n
  • 70 \u20ac<\/strong>\u00a0na jedno die\u0165a vo veku do 15 rokov<\/li>\n\n\n\n
  • 40 \u20ac<\/strong>\u00a0na jedno die\u0165a vo veku od 15 rokov<\/li>\n<\/ul>\n\n\n\n

    S\u00fa\u010dasne<\/strong> v\u0161ak m\u00f4\u017ee by\u0165 da\u0148ov\u00fd bonus najviac:<\/p>\n\n\n\n

      \n
    • 20 %<\/strong>\u00a0\u010diastkov\u00e9ho z\u00e1kladu dane ak m\u00e1 zamestnanec 1 die\u0165a<\/li>\n\n\n\n
    • 27 %<\/strong>\u00a0\u010diastkov\u00e9ho z\u00e1kladu dane ak m\u00e1 zamestnanec 2 deti<\/li>\n\n\n\n
    • 34 %<\/strong>\u00a0\u010diastkov\u00e9ho z\u00e1kladu dane ak m\u00e1 zamestnanec 3 deti<\/li>\n\n\n\n
    • 41 %<\/strong>\u00a0\u010diastkov\u00e9ho z\u00e1kladu dane ak m\u00e1 zamestnanec 4 deti<\/li>\n\n\n\n
    • 48 %<\/strong>\u00a0\u010diastkov\u00e9ho z\u00e1kladu dane ak m\u00e1 zamestnanec 5 det\u00ed<\/li>\n\n\n\n
    • 55 %<\/strong>\u00a0\u010diastkov\u00e9ho z\u00e1kladu dane ak m\u00e1 zamestnanec 6 det\u00ed<\/li>\n<\/ul>\n\n\n\n

      Sumy da\u0148ov\u00e9ho bonusu platn\u00e9 do 30.06.2022:<\/p>\n\n\n\n

        \n
      • 47,14\u20ac na jedno die\u0165a vo veku do 6 rokov<\/li>\n\n\n\n
      • 43,60\u20ac na jedno die\u0165a vo veku od 6 do 15 rokov<\/li>\n\n\n\n
      • 23,57\u20ac na jedno die\u0165a vo veku od 15 rokov<\/li>\n<\/ul>\n\n\n\n

        Na da\u0148ov\u00fd bonus m\u00e1 n\u00e1rok ten zamestnanec, ktor\u00fd si na dan\u00e9 die\u0165a neuplat\u0148uje dot\u00e1ciu na stravovanie. T\u00e1to podmienka plat\u00ed od 01.07.2022 na v\u0161etky deti mlad\u0161ie ako 5 rokov bez v\u00fdnimky (do 30.6.2022 sa t\u00e1to podmienka vz\u0165ahovala na deti od 6 rokov).<\/p>\n\n\n\n

        V obdob\u00ed od 01.07.2022 do 31.12.2022 plat\u00ed, \u017ee da\u0148ov\u00fd bonus sa bude po\u010d\u00edta\u0165 rovnako tak nov\u00fdm sp\u00f4sobom ako aj star\u00fdm. Vo mzde zamestnanca sa n\u00e1sledne zoh\u013eadn\u00ed ten v\u00fdpo\u010det, ktor\u00fd je pre neho v\u00fdhodnej\u0161\u00ed \u2013 t.j. ten, pri ktorom mu vyjde vy\u0161\u0161ia \u010diastka da\u0148ov\u00e9ho bonusu.<\/p>\n\n\n\n

        Stravn\u00e9 a stravovanie zamestnancov<\/strong><\/h2>\n\n\n\n

        D\u0148om 01.05.2022 vst\u00fapilo do platnosti opatrenie, ktor\u00e9 upravuje sumy stravn\u00e9ho a n\u00e1hrad za pou\u017eitie s\u00fakromn\u00e9ho motorov\u00e9ho vozidla a to nasledovne.<\/p>\n\n\n\n

        Zamestnanec m\u00e1 n\u00e1rok na sumy stravn\u00e9ho pri tuzemskej slu\u017eobnej ceste:<\/p>\n\n\n\n

          \n
        • 6 \u20ac<\/strong>\u00a0(pre \u010dasov\u00e9 p\u00e1smo 5-12 hod\u00edn)<\/li>\n\n\n\n
        • 9 \u20ac<\/strong>\u00a0(pre \u010dasov\u00e9 p\u00e1smo 12-18 hod\u00edn)<\/li>\n\n\n\n
        • 13,7 \u20ac<\/strong>\u00a0(pre \u010dasov\u00e9 p\u00e1smo nad 18 hod\u00edn)<\/li>\n<\/ul>\n\n\n\n

          N\u00e1hrady za 1 km jazdy sa zvy\u0161uj\u00fa nasledovne:<\/p>\n\n\n\n

            \n
          • 0,059 \u20ac<\/strong>\u00a0pre jednostopov\u00e9 vozidl\u00e1 a\u00a0trojkolky<\/li>\n\n\n\n
          • 0,213 \u20ac<\/strong>\u00a0pre osobn\u00e9 motorov\u00e9 vozidl\u00e1<\/li>\n<\/ul>\n\n\n\n

            Vplyvom nav\u00fd\u0161enia s\u00fam stravn\u00e9ho pri slu\u017eobnej ceste sa adekv\u00e1tne upravuje aj minim\u00e1lna v\u00fd\u0161ka stravn\u00e9ho l\u00edstka na sumu 4,50 \u20ac<\/strong> a minim\u00e1lna v\u00fd\u0161ka finan\u010dn\u00e9ho pr\u00edspevku na stravovanie na sumu 2,48 \u20ac<\/strong>.<\/p>\n\n\n\n

            Ministerstvo pr\u00e1ce, soci\u00e1lnych vec\u00ed a rodiny SR zverejnilo predbe\u017en\u00fa inform\u00e1ciu o op\u00e4tovnom zvy\u0161ovan\u00ed s\u00fam stravn\u00e9ho, ktor\u00e9 by malo by\u0165 \u00fa\u010dinn\u00e9 od 01.09.2022.<\/p>\n\n\n\n

            Pod\u013ea n\u00e1vrhu opatrenia sa o\u010dak\u00e1vaj\u00fa nasledovn\u00e9 sumy stravn\u00e9ho a n\u00e1hrad za pou\u017eitie motorov\u00e9ho vozidla:<\/p>\n\n\n\n

              \n
            • 6,40 \u20ac<\/strong>\u00a0(pre \u010dasov\u00e9 p\u00e1smo 5-12 hod\u00edn)<\/li>\n\n\n\n
            • 9,60 \u20ac<\/strong>\u00a0(pre \u010dasov\u00e9 p\u00e1smo 12-18 hod\u00edn)<\/li>\n\n\n\n
            • 14,50 \u20ac<\/strong>\u00a0(pre \u010dasov\u00e9 p\u00e1smo nad 18 hod\u00edn)<\/li>\n\n\n\n
            • 0,063 \u20ac<\/strong>\u00a0pre jednostopov\u00e9 vozidl\u00e1 a\u00a0trojkolky<\/li>\n\n\n\n
            • 0,227 \u20ac<\/strong>\u00a0pre osobn\u00e9 motorov\u00e9 vozidl\u00e1<\/li>\n<\/ul>\n\n\n\n

              Pri stravnom l\u00edstku by sa tak minim\u00e1lna hodnota zv\u00fd\u0161ila na 4,80 \u20ac a finan\u010dn\u00fd pr\u00edspevok zamestn\u00e1vate\u013ea na stravovanie by sa zv\u00fd\u0161il na 2,64 \u20ac.<\/p>\n\n\n\n

              Otcovsk\u00e1 dovolenka<\/strong><\/h2>\n\n\n\n

              D\u0148a 26.05.2022 Vl\u00e1da Slovenskej republiky schv\u00e1lila n\u00e1vrh z\u00e1kona, ktor\u00fdm sa men\u00ed a dop\u013a\u0148a z\u00e1kon \u010d. 311\/2001 Z. z. Z\u00e1konn\u00edk pr\u00e1ce v znen\u00ed neskor\u0161\u00edch predpisov a ktor\u00fdm sa menia a dop\u013a\u0148aj\u00fa niektor\u00e9 z\u00e1kony.<\/p>\n\n\n\n

              Predpoklad\u00e1 sa, \u017ee z\u00e1kon nadobudne \u00fa\u010dinnos\u0165 od 01.10.2022.<\/p>\n\n\n\n

              V Z\u00e1konn\u00edku pr\u00e1ce sa upravuje rodi\u010dovsk\u00e1 dovolenka otca, ktor\u00e1 sa bude po novom ozna\u010dova\u0165 ako otcovsk\u00e1 dovolenka<\/strong>. Otec die\u0165a\u0165a si bude m\u00f4c\u0165 po novom otcovsk\u00fa dovolenku rozdeli\u0165 na 2 \u010dasti<\/strong>. Prv\u00e9 2 t\u00fd\u017edne otcovskej dovolenky m\u00f4\u017ee \u010derpa\u0165 po naroden\u00ed die\u0165a\u0165a maxim\u00e1lne v\u0161ak do \u0161iestich t\u00fd\u017ed\u0148ov od narodenia die\u0165a\u0165a a zvy\u0161ok otcovskej dovolenky si do\u010derp\u00e1 a\u017e po ukon\u010den\u00ed materskej dovolenky matky die\u0165a\u0165a. Otec die\u0165a\u0165a m\u00f4\u017ee \u010derpa\u0165 prv\u00e9 2 t\u00fd\u017edne z otcovskej dovolenky z\u00e1rove\u0148 s matkou die\u0165a\u0165a, ktor\u00e1 bude na materskej dovolenke. Otcovsk\u00e1 dovolenka sa poskytuje v d\u013a\u017eke:<\/p>\n\n\n\n

                \n
              • 28 t\u00fd\u017ed\u0148ov (z\u00e1kladn\u00e1 v\u00fdmera)<\/li>\n\n\n\n
              • 29 t\u00fd\u017ed\u0148ov ak je otec osamel\u00fd<\/li>\n\n\n\n
              • 35 t\u00fd\u017ed\u0148ov pri naroden\u00ed 2 alebo viacer\u00fdch det\u00ed<\/li>\n<\/ul>\n\n\n\n

                Na otcovsk\u00fa dovolenku m\u00e1 n\u00e1rok otec die\u0165a\u0165a, ktor\u00fd bol nemocensky poisten\u00fd najmenej 270 dn\u00ed v obdob\u00ed 2 rokov pred d\u0148om kedy po\u017eiadal o priznanie matersk\u00e9ho. Otec die\u0165a\u0165a m\u00e1 n\u00e1rok na otcovsk\u00fa dovolenku a zamestn\u00e1vate\u013e je povinn\u00fd poskytn\u00fa\u0165 mu otcovsk\u00fa dovolenku, ak o tom zamestnanec po\u017eiada najmenej mesiac vopred. Zamestnanec v \u010dase, kedy pober\u00e1 otcovsk\u00fa dovolenku nem\u00e1 n\u00e1rok na mzdu a n\u00e1hradu mzdy.<\/p>\n\n\n\n

                Rodi\u010dovsk\u00fd d\u00f4chodok<\/strong><\/h2>\n\n\n\n

                Pripravovan\u00e1 novela z\u00e1kona o soci\u00e1lnom poisten\u00ed by mala prinies\u0165 novinku v d\u00f4chodkovom syst\u00e9me od 01.01.2023, ktorou je rodi\u010dovsk\u00fd d\u00f4chodok<\/strong>.<\/p>\n\n\n\n

                Ide o princ\u00edp nav\u00fd\u0161enia d\u00f4chodku formou pr\u00edplatku za ka\u017ed\u00e9 die\u0165a, ktor\u00e9 pracuje a odv\u00e1dza odvody na Slovensku a ktor\u00e9 bolo v obdob\u00ed predch\u00e1dzaj\u00facich 2 rokov d\u00f4chodkovo poisten\u00e9 v Soci\u00e1lnej pois\u0165ovni.<\/p>\n\n\n\n

                V\u00fd\u0161ka<\/strong> rodi\u010dovsk\u00e9ho d\u00f4chodku predstavuje 1,5 %<\/strong> z jednej dvan\u00e1stiny \u00fahrnu vymeriavac\u00edch z\u00e1kladov die\u0165a\u0165a v obdob\u00ed 2 rokov dozadu (t.j. pre d\u00f4chodky vyplaten\u00e9 od 1.1.2023 sa bude posudzova\u0165 vymeriavac\u00ed z\u00e1klad v roku 2021), najviac v\u0161ak 1,5 % z 1,2-n\u00e1sobku priemernej mesa\u010dnej mzdy. Maxim\u00e1lna v\u00fd\u0161ka<\/strong> rodi\u010dovsk\u00e9ho d\u00f4chodku je tak stanoven\u00e1 na sumu 21,80 \u20ac<\/strong>.<\/p>\n\n\n\n

                N\u00e1rok na rodi\u010dovsk\u00fd d\u00f4chodok maj\u00fa obaja rodi\u010dia ak s\u00fa:<\/p>\n\n\n\n

                poberate\u013eom starobn\u00e9ho d\u00f4chodku,<\/p>\n\n\n\n

                  \n
                • poberate\u013eom starobn\u00e9ho d\u00f4chodku,<\/li>\n\n\n\n
                • invalidn\u00e9ho d\u00f4chodku v\u00a0dosiahnutom d\u00f4chodkovom veku,<\/li>\n\n\n\n
                • alebo v\u00fdsluhov\u00e9ho d\u00f4chodku v\u00a0dosiahnutom d\u00f4chodkovom veku,<\/li>\n<\/ul>\n\n\n\n

                  za ka\u017ed\u00e9 die\u0165a, ktor\u00e9 sp\u013a\u0148a stanoven\u00e9 podmienky.<\/p>\n\n\n\n

                  Die\u0165a m\u00e1 z\u00e1rove\u0148 pr\u00e1vo odoprie\u0165 rodi\u010dovi vypl\u00e1canie tohto d\u00f4chodku. V takom pr\u00edpade t\u00fato skuto\u010dnos\u0165 ohlasuje Soci\u00e1lnej pois\u0165ovni do konca okt\u00f3bra predch\u00e1dzaj\u00faceho kalend\u00e1rneho roka.<\/p>\n\n\n\n

                  Sez\u00f3nna pr\u00e1ca<\/strong><\/h2>\n\n\n\n

                  Schv\u00e1lenou novelou Z\u00e1konn\u00edka pr\u00e1ce, ktor\u00e1 nadobudne \u00fa\u010dinnos\u0165 od 01.01.2023 sa zav\u00e1dza nov\u00fd druh dohody o pracovnej \u010dinnosti na v\u00fdkon sez\u00f3nnej pr\u00e1ce<\/strong>.<\/p>\n\n\n\n

                  \u0160pecifik\u00e1 takejto dohody s\u00fa:<\/p>\n\n\n\n

                    \n
                  • rozsah pr\u00e1ce a\u017e do 520 hod\u00edn v\u00a0kalend\u00e1rnom roku<\/li>\n\n\n\n
                  • m\u00f4\u017ee sa uzatvori\u0165 najviac na dobu 8 mesiacov v\u00a0r\u00e1mci jedn\u00e9ho kalend\u00e1rneh rika<\/li>\n\n\n\n
                  • priemern\u00fd t\u00fd\u017edenn\u00fd pracovn\u00fd \u010das za dobu trvania dohody (najviac v\u0161ak za 4 mesiace) nesmie presiahnu\u0165 40 hod\u00edn<\/li>\n<\/ul>\n\n\n\n

                    Z\u00e1kon tie\u017e definuje pojem sez\u00f3nnej pr\u00e1ce ako \u010dinnosti, ktor\u00e9 s\u00fa z\u00e1visl\u00e9 od striedania ro\u010dn\u00fdch obdob\u00ed a to v nasledovn\u00fdch vymedzen\u00fdch kateg\u00f3ri\u00e1ch:<\/p>\n\n\n\n

                      \n
                    • pr\u00e1ce v\u00a0po\u013enohospod\u00e1rstve pri zbere vybran\u00fdch plod\u00ed<\/li>\n\n\n\n
                    • pr\u00e1ce v\u00a0cestovnom ruchu<\/li>\n\n\n\n
                    • pr\u00e1ce v\u00a0potravin\u00e1rstve<\/li>\n\n\n\n
                    • pr\u00e1ce v\u00a0lesnom hospod\u00e1rstve<\/li>\n<\/ul>\n\n\n\n

                      Na zavedenie nov\u00e9ho druhu dohody reaguje aj Z\u00e1kon o soci\u00e1lnom poisten\u00ed zaveden\u00edm odvodovej odpo\u010d\u00edtate\u013enej polo\u017eky (OOP) pokia\u013e ide o starobn\u00e9 poistenie a poistenie v nezamestnanosti. Pri t\u00fdchto poistn\u00fdch druhoch sa vymeriavac\u00ed z\u00e1klad zamestnanca zn\u00ed\u017ei o sumu 50% z jednej dvan\u00e1stiny v\u0161eobecn\u00e9ho vymeriavacieho z\u00e1kladu platn\u00e9ho v kalend\u00e1rnom roku, ktor\u00fd dva roky predch\u00e1dza roku, za ktor\u00fd sa plat\u00ed poistn\u00e9.<\/p>\n\n\n\n

                      Pre rok 2023 bude teda v\u00fd\u0161ka OOP v sume 605,50 \u20ac<\/strong>. Do tejto \u010diastky sa nebude zamestnancovi po\u010d\u00edta\u0165 starobn\u00e9 poistenie ani poistenie v nezamestnanosti.<\/p>\n\n\n\n

                      Elektronick\u00e9 PN<\/strong><\/h2>\n\n\n\n

                      Od 01.06.2022 sa sp\u00fa\u0161\u0165aj\u00fa tzv. elektronick\u00e9 PN, ktor\u00e9 by mali postupom \u010dasu nahradi\u0165 papierov\u00fa formu PN. Od 01.06.2022 plynie prechodn\u00e9 obdobie kedy lek\u00e1ri postupne prech\u00e1dzaj\u00fa na elektronick\u00e9 PN a od 01.01.2023 by mali v\u0161etci v\u0161eobecn\u00ed lek\u00e1ri vyu\u017e\u00edva\u0165 len elektronick\u00e9 PN. \u0160pecialisti by mali plne prejs\u0165 na tento syst\u00e9m od 01.01.2024.<\/p>\n\n\n\n

                      Lek\u00e1r nahr\u00e1 do syst\u00e9mu PN zamestnanca a Soci\u00e1lna pois\u0165ov\u0148a m\u00e1 povinnos\u0165 spr\u00edstupni\u0165\/oznamova\u0165 \u00fadaje, ktor\u00e9 sa t\u00fdkaj\u00fa elektronickej PN poistencom a zamestn\u00e1vate\u013eom. Soci\u00e1lna pois\u0165ov\u0148a je povinn\u00e1 spr\u00edstupni\u0165 zamestn\u00e1vate\u013eovi inform\u00e1cie prostredn\u00edctvom elektronickej pobo\u010dky. Soci\u00e1lna pois\u0165ov\u0148a bude po novom povinn\u00e1 spr\u00edstupni\u0165 zamestn\u00e1vate\u013eovi aj inform\u00e1cie o jeho zamestnancovi vr\u00e1tane inform\u00e1cie o priznan\u00ed d\u00f4chodku (starobn\u00fd, invalidn\u00fd) vr\u00e1tane d\u0148a vydania rozhodnutia o priznan\u00ed tohto d\u00f4chodku<\/p>\n\n\n\n

                      \u200dIng. Michaela Kno\u0161kov\u00e1<\/strong>
                      Payroll Consultant Senior<\/p>","protected":false},"excerpt":{"rendered":"

                      Preh\u013ead aktu\u00e1lnych legislat\u00edvnych zmien 2022\u200d Pripravili sme pre V\u00e1s preh\u013ead aktu\u00e1lnych legislat\u00edvnych zmien, ktor\u00e9 maj\u00fa dopad na v\u00fdpo\u010det miezd va\u0161ich zamestnancov. V pr\u00edpade z\u00e1ujmu o detailnej\u0161iu konzult\u00e1ciu k jednotliv\u00fdm t\u00e9mam je v\u00e1m n\u00e1\u0161 t\u00edm k dispoz\u00edcii. \u017divotn\u00e9 minimum K 01.07.2022 doch\u00e1dza k \u00faprave sumy \u017eivotn\u00e9ho minima zo sumy 218,06 \u20ac na \u010diastku 234,42 \u20ac. Suma \u017eivotn\u00e9ho minima, okrem in\u00e9ho, ovplyv\u0148uje aj v\u00fdpo\u010det exeku\u010dn\u00fdch […]<\/p>\n","protected":false},"author":9,"featured_media":697,"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-696","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sk"],"acf":[],"yoast_head":"\nPreh\u013ead aktu\u00e1lnych legislat\u00edvnych zmien 2022 (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=\"Preh\u013ead aktu\u00e1lnych legislat\u00edvnych zmien 2022 (SK) | E-Consulting\" \/>\n<meta property=\"og:description\" content=\"Preh\u013ead aktu\u00e1lnych legislat\u00edvnych zmien 2022\u200d Pripravili sme pre V\u00e1s preh\u013ead aktu\u00e1lnych legislat\u00edvnych zmien, ktor\u00e9 maj\u00fa dopad na v\u00fdpo\u010det miezd va\u0161ich zamestnancov. V pr\u00edpade z\u00e1ujmu o detailnej\u0161iu konzult\u00e1ciu k jednotliv\u00fdm t\u00e9mam je v\u00e1m n\u00e1\u0161 t\u00edm k dispoz\u00edcii. \u017divotn\u00e9 minimum K 01.07.2022 doch\u00e1dza k \u00faprave sumy \u017eivotn\u00e9ho minima zo sumy 218,06 \u20ac na \u010diastku 234,42 \u20ac. Suma \u017eivotn\u00e9ho minima, okrem in\u00e9ho, ovplyv\u0148uje aj v\u00fdpo\u010det exeku\u010dn\u00fdch […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.e-cons.cz\/post\/prehlad-aktualnych-legislativnych-zmien-2022-sk\" \/>\n<meta property=\"og:site_name\" content=\"E-Consulting\" \/>\n<meta property=\"article:published_time\" content=\"2022-06-30T16:50:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-04-23T16:51:21+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.e-cons.cz\/wp-content\/uploads\/2024\/04\/image-91.jpeg\" \/>\n\t<meta property=\"og:image:width\" content=\"1080\" \/>\n\t<meta property=\"og:image:height\" content=\"715\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"E-Consulting\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Autor\" \/>\n\t<meta name=\"twitter:data1\" content=\"E-Consulting\" \/>\n\t<meta name=\"twitter:label2\" content=\"Predpokladan\u00fd \u010das \u010d\u00edtania\" \/>\n\t<meta name=\"twitter:data2\" content=\"8 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\\\/prehlad-aktualnych-legislativnych-zmien-2022-sk#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/prehlad-aktualnych-legislativnych-zmien-2022-sk\"},\"author\":{\"name\":\"E-Consulting\",\"@id\":\"https:\\\/\\\/www.e-cons.eu\\\/#\\\/schema\\\/person\\\/f39c47f354f2f2b5197f09255890a3cf\"},\"headline\":\"Preh\u013ead aktu\u00e1lnych legislat\u00edvnych zmien 2022 (SK)\",\"datePublished\":\"2022-06-30T16:50:00+00:00\",\"dateModified\":\"2024-04-23T16:51:21+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/prehlad-aktualnych-legislativnych-zmien-2022-sk\"},\"wordCount\":1626,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/www.e-cons.eu\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/prehlad-aktualnych-legislativnych-zmien-2022-sk#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.e-cons.eu\\\/wp-content\\\/uploads\\\/2024\\\/04\\\/image-91.jpeg\",\"articleSection\":[\"Legislativa SK\"],\"inLanguage\":\"sk-SK\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/prehlad-aktualnych-legislativnych-zmien-2022-sk#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/prehlad-aktualnych-legislativnych-zmien-2022-sk\",\"url\":\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/prehlad-aktualnych-legislativnych-zmien-2022-sk\",\"name\":\"Preh\u013ead aktu\u00e1lnych legislat\u00edvnych zmien 2022 (SK) | E-Consulting\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.e-cons.eu\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/prehlad-aktualnych-legislativnych-zmien-2022-sk#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/prehlad-aktualnych-legislativnych-zmien-2022-sk#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.e-cons.eu\\\/wp-content\\\/uploads\\\/2024\\\/04\\\/image-91.jpeg\",\"datePublished\":\"2022-06-30T16:50:00+00:00\",\"dateModified\":\"2024-04-23T16:51:21+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/prehlad-aktualnych-legislativnych-zmien-2022-sk#breadcrumb\"},\"inLanguage\":\"sk-SK\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/prehlad-aktualnych-legislativnych-zmien-2022-sk\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"sk-SK\",\"@id\":\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/prehlad-aktualnych-legislativnych-zmien-2022-sk#primaryimage\",\"url\":\"https:\\\/\\\/www.e-cons.eu\\\/wp-content\\\/uploads\\\/2024\\\/04\\\/image-91.jpeg\",\"contentUrl\":\"https:\\\/\\\/www.e-cons.eu\\\/wp-content\\\/uploads\\\/2024\\\/04\\\/image-91.jpeg\",\"width\":1080,\"height\":715},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/prehlad-aktualnych-legislativnych-zmien-2022-sk#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Dom\u016f\",\"item\":\"https:\\\/\\\/www.e-cons.cz\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Preh\u013ead aktu\u00e1lnych legislat\u00edvnych zmien 2022 (SK)\"}]},{\"@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\\\/f39c47f354f2f2b5197f09255890a3cf\",\"name\":\"E-Consulting\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"sk-SK\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/47dfd6e59fd7eff338058ecc3524d71937750edc5331be5c74336ca40c05c93a?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/47dfd6e59fd7eff338058ecc3524d71937750edc5331be5c74336ca40c05c93a?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/47dfd6e59fd7eff338058ecc3524d71937750edc5331be5c74336ca40c05c93a?s=96&d=mm&r=g\",\"caption\":\"E-Consulting\"},\"description\":\"Digit\u00e1ln\u00ed \u00fa\u010detn\u00ed kancel\u00e1\u0159\",\"sameAs\":[\"https:\\\/\\\/www.linkedin.com\\\/company\\\/e-consulting-czech\\\/\"]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Preh\u013ead aktu\u00e1lnych legislat\u00edvnych zmien 2022 (SK) | E-Consulting","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":"Preh\u013ead aktu\u00e1lnych legislat\u00edvnych zmien 2022 (SK) | E-Consulting","og_description":"Preh\u013ead aktu\u00e1lnych legislat\u00edvnych zmien 2022\u200d Pripravili sme pre V\u00e1s preh\u013ead aktu\u00e1lnych legislat\u00edvnych zmien, ktor\u00e9 maj\u00fa dopad na v\u00fdpo\u010det miezd va\u0161ich zamestnancov. V pr\u00edpade z\u00e1ujmu o detailnej\u0161iu konzult\u00e1ciu k jednotliv\u00fdm t\u00e9mam je v\u00e1m n\u00e1\u0161 t\u00edm k dispoz\u00edcii. \u017divotn\u00e9 minimum K 01.07.2022 doch\u00e1dza k \u00faprave sumy \u017eivotn\u00e9ho minima zo sumy 218,06 \u20ac na \u010diastku 234,42 \u20ac. Suma \u017eivotn\u00e9ho minima, okrem in\u00e9ho, ovplyv\u0148uje aj v\u00fdpo\u010det exeku\u010dn\u00fdch […]","og_url":"https:\/\/www.e-cons.cz\/post\/prehlad-aktualnych-legislativnych-zmien-2022-sk","og_site_name":"E-Consulting","article_published_time":"2022-06-30T16:50:00+00:00","article_modified_time":"2024-04-23T16:51:21+00:00","og_image":[{"width":1080,"height":715,"url":"https:\/\/www.e-cons.cz\/wp-content\/uploads\/2024\/04\/image-91.jpeg","type":"image\/jpeg"}],"author":"E-Consulting","twitter_card":"summary_large_image","twitter_misc":{"Autor":"E-Consulting","Predpokladan\u00fd \u010das \u010d\u00edtania":"8 min\u00fat"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.e-cons.cz\/post\/prehlad-aktualnych-legislativnych-zmien-2022-sk#article","isPartOf":{"@id":"https:\/\/www.e-cons.cz\/post\/prehlad-aktualnych-legislativnych-zmien-2022-sk"},"author":{"name":"E-Consulting","@id":"https:\/\/www.e-cons.eu\/#\/schema\/person\/f39c47f354f2f2b5197f09255890a3cf"},"headline":"Preh\u013ead aktu\u00e1lnych legislat\u00edvnych zmien 2022 (SK)","datePublished":"2022-06-30T16:50:00+00:00","dateModified":"2024-04-23T16:51:21+00:00","mainEntityOfPage":{"@id":"https:\/\/www.e-cons.cz\/post\/prehlad-aktualnych-legislativnych-zmien-2022-sk"},"wordCount":1626,"commentCount":0,"publisher":{"@id":"https:\/\/www.e-cons.eu\/#organization"},"image":{"@id":"https:\/\/www.e-cons.cz\/post\/prehlad-aktualnych-legislativnych-zmien-2022-sk#primaryimage"},"thumbnailUrl":"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-91.jpeg","articleSection":["Legislativa SK"],"inLanguage":"sk-SK","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.e-cons.cz\/post\/prehlad-aktualnych-legislativnych-zmien-2022-sk#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.e-cons.cz\/post\/prehlad-aktualnych-legislativnych-zmien-2022-sk","url":"https:\/\/www.e-cons.cz\/post\/prehlad-aktualnych-legislativnych-zmien-2022-sk","name":"Preh\u013ead aktu\u00e1lnych legislat\u00edvnych zmien 2022 (SK) | E-Consulting","isPartOf":{"@id":"https:\/\/www.e-cons.eu\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.e-cons.cz\/post\/prehlad-aktualnych-legislativnych-zmien-2022-sk#primaryimage"},"image":{"@id":"https:\/\/www.e-cons.cz\/post\/prehlad-aktualnych-legislativnych-zmien-2022-sk#primaryimage"},"thumbnailUrl":"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-91.jpeg","datePublished":"2022-06-30T16:50:00+00:00","dateModified":"2024-04-23T16:51:21+00:00","breadcrumb":{"@id":"https:\/\/www.e-cons.cz\/post\/prehlad-aktualnych-legislativnych-zmien-2022-sk#breadcrumb"},"inLanguage":"sk-SK","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.e-cons.cz\/post\/prehlad-aktualnych-legislativnych-zmien-2022-sk"]}]},{"@type":"ImageObject","inLanguage":"sk-SK","@id":"https:\/\/www.e-cons.cz\/post\/prehlad-aktualnych-legislativnych-zmien-2022-sk#primaryimage","url":"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-91.jpeg","contentUrl":"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-91.jpeg","width":1080,"height":715},{"@type":"BreadcrumbList","@id":"https:\/\/www.e-cons.cz\/post\/prehlad-aktualnych-legislativnych-zmien-2022-sk#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Dom\u016f","item":"https:\/\/www.e-cons.cz\/"},{"@type":"ListItem","position":2,"name":"Preh\u013ead aktu\u00e1lnych legislat\u00edvnych zmien 2022 (SK)"}]},{"@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\/f39c47f354f2f2b5197f09255890a3cf","name":"E-Consulting","image":{"@type":"ImageObject","inLanguage":"sk-SK","@id":"https:\/\/secure.gravatar.com\/avatar\/47dfd6e59fd7eff338058ecc3524d71937750edc5331be5c74336ca40c05c93a?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/47dfd6e59fd7eff338058ecc3524d71937750edc5331be5c74336ca40c05c93a?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/47dfd6e59fd7eff338058ecc3524d71937750edc5331be5c74336ca40c05c93a?s=96&d=mm&r=g","caption":"E-Consulting"},"description":"Digit\u00e1ln\u00ed \u00fa\u010detn\u00ed kancel\u00e1\u0159","sameAs":["https:\/\/www.linkedin.com\/company\/e-consulting-czech\/"]}]}},"_links":{"self":[{"href":"https:\/\/www.e-cons.eu\/sk\/wp-json\/wp\/v2\/posts\/696","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\/9"}],"replies":[{"embeddable":true,"href":"https:\/\/www.e-cons.eu\/sk\/wp-json\/wp\/v2\/comments?post=696"}],"version-history":[{"count":1,"href":"https:\/\/www.e-cons.eu\/sk\/wp-json\/wp\/v2\/posts\/696\/revisions"}],"predecessor-version":[{"id":698,"href":"https:\/\/www.e-cons.eu\/sk\/wp-json\/wp\/v2\/posts\/696\/revisions\/698"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.e-cons.eu\/sk\/wp-json\/wp\/v2\/media\/697"}],"wp:attachment":[{"href":"https:\/\/www.e-cons.eu\/sk\/wp-json\/wp\/v2\/media?parent=696"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.e-cons.eu\/sk\/wp-json\/wp\/v2\/categories?post=696"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.e-cons.eu\/sk\/wp-json\/wp\/v2\/tags?post=696"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}