{"id":713,"date":"2022-01-05T18:55:00","date_gmt":"2022-01-05T17:55:00","guid":{"rendered":"https:\/\/www.e-cons.eu\/?p=713"},"modified":"2024-04-23T18:57:12","modified_gmt":"2024-04-23T16:57:12","slug":"legislativne-zmeny-platne-pre-rok-2022","status":"publish","type":"post","link":"https:\/\/www.e-cons.eu\/sk\/post\/legislativne-zmeny-platne-pre-rok-2022","title":{"rendered":"Legislat\u00edvne zmeny platn\u00e9 pre rok 2022 (SK)"},"content":{"rendered":"\n
\"\"<\/figure>\n\n\n\n

Zmeny v oblasti minim\u00e1lna mzdy a mzdov\u00fdch zv\u00fdhodnen\u00ed 2022<\/strong><\/h2>\n\n\n\n

Minim\u00e1lna mzda pre rok 2022 predstavuje 646\u20ac<\/strong>. Pre jednu odpracovan\u00fa hodinu je to 3,713\u20ac<\/strong> pri pracovnom \u010dase 40 hod\/t\u00fd\u017edenne. V roku 2021 bola minim\u00e1lna mzda na \u00farovni 623 \u20ac a hodinov\u00e1 mzda bola vo v\u00fd\u0161ke 3,58 \u20ac. V \u010distom vyjadren\u00ed nov\u00e1 suma minim\u00e1lnej mzdy na rok 2022 bude predstavova\u0165 525,65 \u20ac mesa\u010dne, \u010do je n\u00e1rast oproti \u010distej minim\u00e1lnej mzde v roku 2021 o 17,20 \u20ac mesa\u010dne.<\/p>\n\n\n\n

\u200dTabu\u013eka pod\u013ea koeficientov minim\u00e1lnej mzdy pre jednotliv\u00e9 typy \u00fav\u00e4zkov<\/strong><\/p>\n\n\n\n

\"\"<\/figure>\n\n\n\n

\u200dMzdov\u00e9 zv\u00fdhodnenie za pr\u00e1cu v\u00a0sobotu, v\u00a0nede\u013eu, vo sviatok, v noci a\u00a0pr\u00e1ca nad\u010das v\u00a0roku 2022<\/strong><\/p>\n\n\n\n

Mzda zamestnanca sa sklad\u00e1 zo z\u00e1kladnej a variabilnej zlo\u017eky mzdy a z\u00e1rove\u0148 k nej patria aj pr\u00edplatky za pr\u00e1cu, ktor\u00e9 s\u00fa od 1.1.2021 stanoven\u00e9 pevnou \u010diastkou, ktor\u00e1 sa via\u017ee k minim\u00e1lnej mzde z roku 2021.<\/p>\n\n\n\n

\"\"<\/figure>\n\n\n\n

\u200dNov\u00fd v\u00fdpo\u010det minim\u00e1lnej mzdy pre rok 2022<\/strong><\/p>\n\n\n\n

Minim\u00e1lna mzda sa m\u00f4\u017ee stanovi\u0165 pod\u013ea vzorca pre ur\u010denie v\u00fd\u0161ky minim\u00e1lnej mzdy od roku 2022. Ak nastane situ\u00e1cia, \u017ee sa z\u00e1stupcovia zamestn\u00e1vate\u013eov a z\u00e1stupcovia zamestnancov nedohodn\u00fa do 15. j\u00fala na novej v\u00fd\u0161ke mzdy pre nadch\u00e1dzaj\u00faci rok, rozhodnutie o novej v\u00fd\u0161ke minim\u00e1lnej mzdy bude spada\u0165 pod rokovanie tripartity s term\u00ednom 31. augusta. Ak ani v tripartite ned\u00f4jde k dohode, nov\u00e1 v\u00fd\u0161ka minim\u00e1lnej mzdy sa ur\u010d\u00ed ako 60 % priemernej mesa\u010dnej nomin\u00e1lnej mzdy zamestnanca<\/strong> v hospod\u00e1rstve Slovenskej republiky zverejnenej \u0160tatistick\u00fdm \u00faradom Slovenskej republiky za kalend\u00e1rny rok, ktor\u00fd 2 roky predch\u00e1dza kalend\u00e1rnemu roku, na ktor\u00fd sa ur\u010duje suma mesa\u010dnej minim\u00e1lnej mzdy (zverej\u0148uje sa v marci). Minim\u00e1lna mzda na rok 2022 tak m\u00f4\u017ee by\u0165 vypo\u010d\u00edtan\u00e1 ako 60 % priemernej mzdy zistenej za rok 2021. Suma takto ur\u010denej minim\u00e1lnej mzdy bude zaokr\u00fahlen\u00e1 na cel\u00e9 eur\u00e1 nahor.<\/p>\n\n\n\n

Zmeny v da\u0148ovej oblasti a nezdanite\u013en\u00fdch \u010dastiach z\u00e1kladu dane<\/strong><\/h2>\n\n\n\n

Da\u0148 z pr\u00edjmov – sadzby dane 2022<\/strong><\/p>\n\n\n\n

    \n
  • 19 % zo z\u00e1kladu dane, ktor\u00fd nepresiahne sumu 38 553,01\u20ac (t. j. 176,8-n\u00e1sobok sumy platn\u00e9ho \u017eivotn\u00e9ho minima),<\/li>\n\n\n\n
  • 25 % zo z\u00e1kladu dane, ktor\u00fd presiahne sumu 38 553,01\u20ac(t. j. 176,8-n\u00e1sobok sumy platn\u00e9ho \u017eivotn\u00e9ho minima),<\/li>\n\n\n\n
  • preddavky na da\u0148 z\u00a0pr\u00edjmov zo zdanite\u013enej mzdy, ktor\u00e9 po\u010das roka zr\u00e1\u017ea a\u00a0odv\u00e1dza zamestn\u00e1vate\u013e z\u00a0miezd svojich zamestnancov sa po\u010d\u00edtaj\u00fa nasledovn\u00fdmi sadzbami:<\/li>\n\n\n\n
  • – 19 % do zdanite\u013enej sumy (zdanite\u013enej mzdy) 3\u00a0212,75 \u20ac<\/li>\n\n\n\n
  • – 25 % nad zdanite\u013en\u00fa sumu (zdanite\u013en\u00fa mzdu) 3\u00a0212,75 \u20ac<\/li>\n\n\n\n
  • pri zr\u00e1\u017ekovej dani (\u00a7 43) je sadzba dane 19 % bez oh\u013eadu na v\u00fd\u0161ku pr\u00edjmu<\/li>\n<\/ul>\n\n\n\n

    \u200dNezdanite\u013en\u00e1 \u010das\u0165 na da\u0148ovn\u00edka 2022<\/strong><\/p>\n\n\n\n

    Nezdanite\u013en\u00e1 \u010das\u0165 z\u00e1kladu dane na da\u0148ovn\u00edka z\u00e1vis\u00ed od v\u00fd\u0161ky \u017eivotn\u00e9ho minima, ale aj od z\u00e1kladu dane da\u0148ovn\u00edka. Ak je v roku 2022 z\u00e1klad dane:<\/p>\n\n\n\n

      \n
    • rovn\u00fd alebo ni\u017e\u0161\u00ed ako 92,8-n\u00e1sobok sumy platn\u00e9ho \u017eivotn\u00e9ho minima (t. j. rovn\u00fd alebo ni\u017e\u0161\u00ed ako 20\u00a0235,97 \u20ac),\u00a0v\u00fd\u0161ka ro\u010dnej nezdanite\u013enej \u010dasti z\u00e1kladu dane na da\u0148ovn\u00edka zodpoved\u00e1 \u010diastke\u00a04579,26 \u20ac\u00a0(v\u00fd\u0161ka mesa\u010dnej nezdanite\u013enej \u010dasti z\u00e1kladu dane je 381,61 \u20ac),<\/li>\n\n\n\n
    • vy\u0161\u0161\u00ed ako 92,8-n\u00e1sobok sumy platn\u00e9ho \u017eivotn\u00e9ho minima (t. j. vy\u0161\u0161\u00ed ako 20 235,97 \u20ac),\u00a0v\u00fd\u0161ku ro\u010dnej nezdanite\u013enej \u010dasti z\u00e1kladu dane na da\u0148ovn\u00edka vypo\u010d\u00edtame ako rozdiel 44,2-n\u00e1sobku platn\u00e9ho \u017eivotn\u00e9ho minima (9\u00a0638,25 \u20ac) a \u00bc z\u00e1kladu dane\u00a0(v pr\u00edpade, ak je v\u00fdsledok rovn\u00fd alebo men\u0161\u00ed ako nula, v\u00fd\u0161ka nezdanite\u013enej \u010dasti z\u00e1kladu dane na da\u0148ovn\u00edka je nula).<\/li>\n<\/ul>\n\n\n\n

      Nezdanite\u013en\u00fa \u010das\u0165 z\u00e1kladu dane na da\u0148ovn\u00edka si zamestnanci m\u00f4\u017eu uplatni\u0165 mesa\u010dne vo v\u00fd\u0161ke 381,61\u20ac, ak u svojho zamestn\u00e1vate\u013ea podp\u00edsali Vyhl\u00e1senie na zdanenie pr\u00edjmov fyzick\u00fdch os\u00f4b zo z\u00e1vislej \u010dinnosti. V pr\u00edpade, ak m\u00e1 zamestnanec viac zamestn\u00e1vate\u013eov, t\u00fato nezdanite\u013en\u00fa \u010das\u0165 si m\u00f4\u017eu uplatni\u0165 iba u jedn\u00e9ho z nich<\/strong>. V ostatn\u00fdch pr\u00edpadoch sa nezdanite\u013en\u00e1 \u010das\u0165 z\u00e1kladu dane uplat\u0148uje ro\u010dne po skon\u010den\u00ed zda\u0148ovacieho obdobia, a to bu\u010f v ro\u010dnom z\u00fa\u010dtovan\u00ed dane alebo v da\u0148ovom priznan\u00ed.<\/p>\n\n\n\n

      \u200dNezdanite\u013en\u00e1 \u010das\u0165 na man\u017eelku (man\u017eela) v\u00a0roku 2022<\/strong><\/p>\n\n\n\n

      Pri posudzovan\u00ed v\u00fd\u0161ky nezdanite\u013enej \u010dasti z\u00e1kladu dane na man\u017eelku (man\u017eela) vych\u00e1dzame z hranice, ktor\u00e1 predstavuje 176,8-n\u00e1sobok \u017eivotn\u00e9ho minima, t. j. 38 553,01\u20ac<\/strong>.<\/p>\n\n\n\n

      Ak z\u00e1klad dane da\u0148ovn\u00edka nepresiahol<\/strong> v\u00fd\u0161ku 38 553,01\u20ac<\/strong>, nezdanite\u013en\u00e1 \u010das\u0165 z\u00e1kladu dane na man\u017eelku (man\u017eela) bude:<\/p>\n\n\n\n

        \n
      • 4 186,75\u20ac – vlastn\u00fd pr\u00edjem man\u017eelky (man\u017eela),<\/strong><\/li>\n<\/ul>\n\n\n\n

        Ak z\u00e1klad dane da\u0148ovn\u00edka presiahol v\u00fd\u0161ku 38 553,01\u20ac, nezdanite\u013en\u00e1 \u010das\u0165 z\u00e1kladu dane na man\u017eelku (man\u017eela) bude:<\/p>\n\n\n\n

          \n
        • 13\u00a0825,00 – \u00bc z\u00e1kladu dane da\u0148ovn\u00edka<\/strong>, ak man\u017eelka (man\u017eel) nedosiahla \u017eiadny vlastn\u00fd pr\u00edjem,<\/li>\n\n\n\n
        • 13\u00a0825,00 – [\u00bc z\u00e1kladu dane da\u0148ovn\u00edka – vlastn\u00fd pr\u00edjem man\u017eelky (man\u017eela)]<\/strong>, ak man\u017eelka (man\u017eel) dosiahla vlastn\u00fd pr\u00edjem.<\/li>\n\n\n\n
        • Ak je v\u00fdsledok rovn\u00fd alebo ni\u017e\u0161\u00ed ako nula, nezdanite\u013en\u00e1 \u010das\u0165 z\u00e1kladu dane na man\u017eelku (man\u017eela) bude\u00a00,00\u20ac<\/strong>.<\/li>\n<\/ul>\n\n\n\n

          \u200dVyhl\u00e1senie na zdanenie pr\u00edjmov<\/strong><\/p>\n\n\n\n

          V roku 2020 sa uz\u00e1konila zmena, kedy nie je potrebn\u00e9 s ka\u017ed\u00fdm zamestnancom podpisova\u0165 nov\u00e9 Vyhl\u00e1senie k N\u010cZD. T\u00e1to skuto\u010dnos\u0165 plat\u00ed aj pre rok 2022. V roku 2022, tak bude potrebn\u00e9 z\u00edska\u0165 podp\u00edsan\u00e9 vyhl\u00e1senie len u tak\u00fdch zamestnancov, ktor\u00ed si napr\u00edklad v roku 2021 neuplat\u0148ovali nezdanite\u013en\u00fa \u010das\u0165 z\u00e1kladu dane alebo da\u0148ov\u00fd bonus na die\u0165a a v roku 2022 u\u017e maj\u00fa z\u00e1ujem o uplatnenie. \u010eal\u0161ou skupinou zamestnancov, ktor\u00ed by mali doru\u010di\u0165 vyhl\u00e1senie na rok 2022 s\u00fa zamestnanci, ktor\u00ed sa v priebehu roka 2021 stali poberate\u013emi d\u00f4chodku (starobn\u00e9ho d\u00f4chodku, vyrovn\u00e1vacieho pr\u00edplatku alebo pred\u010dasn\u00e9ho starobn\u00e9ho d\u00f4chodku zo soci\u00e1lneho poistenia, starobn\u00e9ho d\u00f4chodkov\u00e9ho sporenia alebo d\u00f4chodku zo zahrani\u010dn\u00e9ho povinn\u00e9ho poistenia rovnak\u00e9ho druhu, alebo v\u00fdsluhov\u00e9ho d\u00f4chodku alebo obdobn\u00e9ho d\u00f4chodku zo zahrani\u010dia na za\u010diatku zda\u0148ovacieho obdobia). D\u00f4chodca, ktor\u00fd m\u00e1 priznan\u00fd d\u00f4chodok k 1. janu\u00e1ru toti\u017e nem\u00e1 n\u00e1rok na nezdanite\u013en\u00fa \u010das\u0165 z\u00e1kladu dane, vo svojom vyhl\u00e1sen\u00ed teda uvedie kr\u00ed\u017eik len v bode II. 2. riadok.<\/p>\n\n\n\n

          \u200dPau\u0161\u00e1lne v\u00fddavky<\/strong><\/p>\n\n\n\n

          V roku 2022 s\u00fa na\u010falej 60 % z pr\u00edjmov SZ\u010cO, max. 20 000 \u20ac\/rok (bez oh\u013eadu na po\u010det mesiacov podnikania).<\/p>\n\n\n\n

          \u200dDa\u0148ov\u00fd bonus<\/strong><\/p>\n\n\n\n

          Da\u0148ov\u00fd bonus na die\u0165a sa men\u00ed v\u017edy k 1.1. dan\u00e9ho roka rovnak\u00fdm koeficientom, ako sa zv\u00fd\u0161ilo \u017eivotn\u00e9 minimum k 1.7. predch\u00e1dzaj\u00faceho roka.<\/p>\n\n\n\n

          Da\u0148ov\u00fd bonus platn\u00fd od 1.1.2022 do 31.1.2022:<\/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 nad 6 rokov do 15 rokov<\/li>\n\n\n\n
          • 23,57 \u20ac na jedno die\u0165a nad 15 rokov<\/li>\n<\/ul>\n\n\n\n

            Da\u0148ovn\u00edk, ktor\u00e9ho die\u0165a dov\u0155\u0161ilo 6 rokov veku a nedov\u0155\u0161ilo 15 rokov m\u00e1 na v\u00fdber z 2 mo\u017enost\u00ed:<\/p>\n\n\n\n

              \n
            • Zv\u00fd\u0161en\u00fd da\u0148ov\u00fd bonus \u2013 43,60 \u20ac<\/li>\n\n\n\n
            • Pomoc od \u0161t\u00e1tu vo forme dot\u00e1cie na obedy \u2013 1,30 \u20ac na de\u0148, napr. za 20 pracovn\u00fdch dn\u00ed bude dot\u00e1cia na obedy vo v\u00fd\u0161ke 26,00 \u20ac.<\/li>\n<\/ul>\n\n\n\n

              Preh\u013ead n\u00e1roku na dot\u00e1ciu na obedy a da\u0148ov\u00e9ho bonusu pre da\u0148ovn\u00edkov, ktor\u00fdch die\u0165a je vo veku od 6 do 15 rokov:<\/p>\n\n\n\n

              \"\"<\/figure>\n\n\n\n

              Na z\u00e1klade uveden\u00e9ho je pre da\u0148ovn\u00edka v\u00fdhodnej\u0161ie uplat\u0148ova\u0165 si zv\u00fd\u0161en\u00fd da\u0148ov\u00fd bonus, ktor\u00fd je vo v\u00fd\u0161ke 43,60 \u20ac na mesiac.<\/p>\n\n\n\n

              Da\u0148ovn\u00edk si m\u00f4\u017ee uplatni\u0165 da\u0148ov\u00fd bonus na ka\u017ed\u00e9 vy\u017eivovan\u00e9 die\u0165a \u017eij\u00face s n\u00edm v dom\u00e1cnosti. Podmienkou pre uplatnenie da\u0148ov\u00e9ho bonusu je dosiahnutie aspo\u0148 polovice minim\u00e1lnej mzdy v hrubom.<\/p>\n\n\n\n

              Da\u0148ovn\u00edk si da\u0148ov\u00fd bonus na die\u0165a m\u00f4\u017ee uplat\u0148ova\u0165 po dobu povinnej \u0161kolskej doch\u00e1dzky a n\u00e1sledne po dobu, kedy sa die\u0165a pripravuje na v\u00fdkon bud\u00faceho povolania dennou formou \u0161t\u00fadia na vysokej \u0161kole.<\/p>\n\n\n\n

              Da\u0148ov\u00fd bonus je mo\u017en\u00e9 uplatni\u0165 aj po\u010das pr\u00e1zdnin. V nasleduj\u00facej tabu\u013eke zn\u00e1zor\u0148ujeme pr\u00edpady, kedy je mo\u017en\u00e9 pobera\u0165 da\u0148ov\u00fd bonus na die\u0165a v pr\u00edpade ukon\u010denia \u0161t\u00fadia:<\/p>\n\n\n\n

              \"\"<\/figure>\n\n\n\n

              Da\u0148ov\u00fd bonus na die\u0165a je mo\u017en\u00e9 uplat\u0148ova\u0165 maxim\u00e1lne do dov\u0155\u0161enia 26. roku veku.<\/p>\n\n\n\n

              \u200dTrin\u00e1sty a\u00a0\u0161trn\u00e1sty plat v\u00a0roku 2022<\/strong><\/p>\n\n\n\n

              D\u0148a 1.1.2021 sa upravil \u00a7 118 ods. 4 Z\u00e1konn\u00edka pr\u00e1ce a 13. plat (letn\u00fd) a 14. plat (zimn\u00fd) sa pova\u017euje za zdanite\u013en\u00fd pr\u00edjem. Znamen\u00e1 to, \u017ee tento pr\u00edjem u\u017e nie je od roku 2021 osloboden\u00fd od dane tak, ako to bolo do roku 2020. Letn\u00fd a zimn\u00fd plat podlieha aj odvodom na zdravotn\u00e9 a soci\u00e1lne poistenie. Od 1.1.2021 sa neuv\u00e1dza 13. a 14. plat ako samostatn\u00e1 polo\u017eka na mzdovom liste.<\/p>\n\n\n\n

              Soci\u00e1lne a zdravotn\u00e9 poistenie rok 2022 a vybran\u00e9 zmeny<\/h2>\n\n\n\n

              Maxim\u00e1lny vymeriavac\u00ed z\u00e1klad na zdravotn\u00e9 poistenie nie je stanoven\u00fd. Okrem maxim\u00e1lneho vymeriavacieho z\u00e1kladu pre dividendy a to 67 980 \u20ac. Minim\u00e1lny preddavok pri samoplatite\u013eovi a SZ\u010cO je stanoven\u00fd z vymeriavacieho z\u00e1kladu 566,50 \u20ac<\/strong>, mesa\u010dn\u00fd preddavok na ZP je teda 79,31 \u20ac.<\/strong><\/p>\n\n\n\n

              Maxim\u00e1lny vymeriavac\u00ed z\u00e1klad soci\u00e1lneho poistenia 7 931 \u20ac, okrem \u00farazov\u00e9ho poistenia, ktor\u00e9 maxim\u00e1lny vymeriavac\u00ed z\u00e1klad stanoven\u00fd nem\u00e1.<\/p>\n\n\n\n

              Od 1.1.2022 bude m\u00f4c\u0165 zamestnanec na svojej v\u00fdplatnej p\u00e1ske vidie\u0165 nov\u00fd druh poistn\u00e9ho za zamestn\u00e1vate\u013ea. Ide o poistn\u00e9 na financovanie podpory v \u010dase skr\u00e1tenej pr\u00e1ce, ktor\u00fa bud\u00fa m\u00f4c\u0165 zamestn\u00e1vate\u013ea po splnen\u00ed podmienok \u010derpa\u0165 od 1.3.2022. Pre zamestn\u00e1vate\u013ea to znamen\u00e1, \u017ee p\u00f4vodn\u00e9 Poistenie v nezamestnanosti sa rozdel\u00ed a 0,5 % zost\u00e1va ako poistenie v nezamestnanosti a 0,5 % p\u00f4jde na poistn\u00e9 na financovanie podpory.<\/p>\n\n\n\n

              Odvody zamestn\u00e1vate\u013ea od 1.1.2022<\/p>\n\n\n\n

              \"\"<\/figure>\n\n\n\n

              Nemocensk\u00e9 d\u00e1vky a n\u00e1hrada pr\u00edjmu pri PN zamestnanca<\/strong><\/p>\n\n\n\n

              Maxim\u00e1lna suma n\u00e1hrady pr\u00edjmu po\u010das do\u010dasnej pracovnej neschopnosti (PN) zamestnanca (vypl\u00e1canej zamestn\u00e1vate\u013eom) bude od 1.1.2022 vo v\u00fd\u0161ke:<\/p>\n\n\n\n

                \n
              • 55,8740 \u20ac za prv\u00e9 tri dni do\u010dasnej pracovnej neschopnosti (PN),<\/li>\n\n\n\n
              • 286,82 \u20ac za \u010fal\u0161\u00edch sedem dn\u00ed do\u010dasnej pracovnej neschopnosti (PN).<\/li>\n<\/ul>\n\n\n\n

                Zamestn\u00e1vate\u013e, tak zaplat\u00ed zamestnancovi po\u010das prv\u00fdch 10 dn\u00ed PN v roku 2022 najviac 330,29\u20ac. Maxim\u00e1lny denn\u00fd vymeriavac\u00ed z\u00e1klad pre v\u00fdpo\u010det n\u00e1hrady pr\u00edjmu PN je 74,4987 \u20ac.<\/p>\n\n\n\n

                \u017divotn\u00e9 minimu od 1.7.2021 do 30.6.2022 predstavuje sumu 218,06 \u20ac<\/strong><\/p>\n\n\n\n

                Od 1.1.2022 sa zv\u00fd\u0161ia aj maxim\u00e1lne sumy ostatn\u00fdch nemocensk\u00fdch d\u00e1vok<\/strong><\/p>\n\n\n\n

                Maxim\u00e1lny denn\u00fd vymeriavac\u00ed z\u00e1klad zo Soci\u00e1lnej pois\u0165ovne je vo v\u00fd\u0161ke 74,4987 \u20ac a pou\u017e\u00edva sa aj pri v\u00fdpo\u010dte ostatn\u00fdch nemocensk\u00fdch d\u00e1vok.<\/p>\n\n\n\n

                Maxim\u00e1lna suma (najviac za 10 dn\u00ed) o\u0161etrovn\u00e9ho bude od 1.1.2022 vo v\u00fd\u0161ke 409,74 \u20ac.
                Maxim\u00e1lna suma matersk\u00e9ho bude od 1.1.2022 vo v\u00fd\u0161ke:<\/p>\n\n\n\n

                  \n
                • 1676,30 \u20ac v 30 d\u0148ovom mesiaci, (75 % z\u00a074,4987 \u20ac x 30 dn\u00ed)<\/li>\n\n\n\n
                • 1732,10 \u20ac v 31 d\u0148ovom mesiaci, (75 % z\u00a074,4987 \u20ac x 31 dn\u00ed)<\/li>\n<\/ul>\n\n\n\n

                  \u200dRodi\u010dovsk\u00fd pr\u00edspevok<\/strong><\/p>\n\n\n\n

                  V\u00fd\u0161ka rodi\u010dovsk\u00e9ho pr\u00edspevku, ktor\u00fd je vypl\u00e1can\u00fd z \u00daradu pr\u00e1ce soci\u00e1lnych vec\u00ed a rodiny:<\/p>\n\n\n\n

                    \n
                  • 280,00 \u20ac mesa\u010dne dostane vyplaten\u00e9 ten rodi\u010d, ktor\u00fd na dan\u00e9 die\u0165a nepoberal
                    matersk\u00e9, 350 \u20ac ak ide o\u00a0dvoji\u010dky, 420 \u20ac ak ide o troji\u010dky<\/li>\n\n\n\n
                  • 383,80 \u20ac mesa\u010dne dostane vyplaten\u00e9 ten rodi\u010d, ktor\u00fd na dan\u00e9 die\u0165a poberal
                    matersk\u00e9, 479,80 \u20ac ak ide o\u00a0dvoji\u010dky, 575,80 \u20ac ak ide o troji\u010dky<\/li>\n<\/ul>\n\n\n\n

                    Pr\u00edspevok na starostlivos\u0165 pod\u013ea z\u00e1kona \u010d. 561\/2008 nebol zmenen\u00fd, a teda je i na\u010falej vo v\u00fd\u0161ke 280 \u20ac.<\/p>\n\n\n\n

                    \u200dTehotensk\u00e1 d\u00e1vka a\u00a0Tehotensk\u00e9 \u0161tipendium od 1.4.2021<\/strong><\/p>\n\n\n\n

                    Na tehotensk\u00fa d\u00e1vku m\u00e1 n\u00e1rok tehotn\u00e1 poistenky\u0148a, ak v posledn\u00fdch 2 rokoch pred za\u010dat\u00edm 27. t\u00fd\u017ed\u0148a tehotenstva bola poisten\u00e1 minim\u00e1lne 270 dn\u00ed. Poistenky\u0148a, ktor\u00e1 m\u00e1 n\u00e1rok na tehotensk\u00e9, bude d\u00e1vka vypl\u00e1can\u00e1 od 27. t\u00fd\u017ed\u0148a tehotenstva a\u017e do p\u00f4rodu. Ak m\u00e1 tehotn\u00e1 \u017eena viac nemocensk\u00fdch poisten\u00ed s\u00fa\u010dasne n\u00e1rok na tehotensk\u00e9 sa posudzuje z ka\u017ed\u00e9ho nemocensk\u00e9ho poistenia samostatne. Pod\u013ea z\u00e1kona sa nevylu\u010duje s\u00fabeh \u010derpania tehotensk\u00e9ho a in\u00fdch pr\u00edjmov. V\u00fd\u0161ka tehotensk\u00e9ho sa vypo\u010d\u00edta ako 15 % denn\u00e9ho VZ alebo pravdepodobn\u00e9ho denn\u00e9ho VZ.<\/p>\n\n\n\n

                    Tehotensk\u00e9 priznan\u00e9 v roku 2022 m\u00f4\u017ee by\u0165 najviac suma:<\/p>\n\n\n\n

                      \n
                    • 335,30 \u20ac za mesiac, ktor\u00fd ma 30 dn\u00ed<\/li>\n\n\n\n
                    • 346,50 \u20ac za mesiac, ktor\u00fd m\u00e1 31 dn\u00ed<\/li>\n<\/ul>\n\n\n\n

                      Minim\u00e1lna v\u00fd\u0161ka tehotensk\u00e9ho je 10 % zo sumy 74,4987 \u20ac:<\/p>\n\n\n\n

                        \n
                      • 223,50 \u20ac za mesiac, ktor\u00fd m\u00e1 30 dn\u00ed<\/li>\n\n\n\n
                      • 231,00 \u20ac za mesiac, ktor\u00fd m\u00e1 31 dn\u00ed<\/li>\n<\/ul>\n\n\n\n

                        \u017dena \u017eiada o tehotensk\u00e9 prostredn\u00edctvom \u017diadosti o tehotensk\u00e9. Tla\u010divo tehotnej \u017eene poskytne o\u0161etruj\u00faci lek\u00e1r. Po dosiahnut\u00ed 13. t\u00fd\u017ed\u0148a tehotenstva vystav\u00ed a potvrd\u00ed tla\u010divo osobitne na ka\u017ed\u00e9 nemocensk\u00e9 poistenie. \u017dena vypln\u00ed svoje osobn\u00e9 \u00fadaje a podp\u00edsan\u00e9 tla\u010divo doru\u010d\u00ed do pr\u00edslu\u0161nej pobo\u010dky Soci\u00e1lnej pois\u0165ovne pod\u013ea s\u00eddla zamestn\u00e1vate\u013ea.<\/p>\n\n\n\n

                        \u017diados\u0165 o tehotensk\u00e9 nie je potrebn\u00e9 predklada\u0165 zamestn\u00e1vate\u013eovi. Tehotensk\u00e9 \u0161tipendium sa bude vypl\u00e1ca\u0165 \u0161tudentk\u00e1m od 27. t\u00fd\u017ed\u0148a tehotenstva a\u017e do p\u00f4rodu. V\u00fd\u0161ka \u0161tipendia je 200 eur. O \u0161tipendium mus\u00ed \u0161tudentka p\u00edsomne po\u017eiada\u0165 svoju vysok\u00fa \u0161kolu a n\u00e1sledne mus\u00ed t\u00fato \u017eiados\u0165 schv\u00e1li\u0165 rektor vysokej \u0161koly.<\/p>\n\n\n\n

                        Na tehotensk\u00e9 \u0161tipendium m\u00e1 rovnako n\u00e1rok plnolet\u00e1 \u017eia\u010dka strednej \u0161koly v rovnakej v\u00fd\u0161ke 200 eur.<\/p>\n\n\n\n

                        \u200d\u00daprava n\u00e1roku na dovolenku<\/strong><\/p>\n\n\n\n

                        Zamestnanec m\u00e1 zo z\u00e1kona n\u00e1rok na 5 t\u00fd\u017ed\u0148ov dovolenky ak splnil jednu z 2 podmienok:<\/p>\n\n\n\n

                          \n
                        • v\u00a0danom roku dov\u0155\u0161i najmenej 33 rokov veku<\/li>\n\n\n\n
                        • zamestnanec sa trvale star\u00e1 sa o\u00a0die\u0165a<\/li>\n<\/ul>\n\n\n\n

                          \u201eZamestnanec trvale sa staraj\u00faci o die\u0165a je zamestnanec, ktor\u00fd sa osobne star\u00e1 o vlastn\u00e9 die\u0165a vr\u00e1tane striedavej osobnej starostlivosti obidvoch rodi\u010dov pod\u013ea osobitn\u00e9ho predpisu, a zamestnanec, ktor\u00fd sa osobne star\u00e1 o die\u0165a zveren\u00e9 mu do starostlivosti nahr\u00e1dzaj\u00facej starostlivos\u0165 rodi\u010dov na z\u00e1klade rozhodnutia pr\u00edslu\u0161n\u00e9ho org\u00e1nu pod\u013ea osobitn\u00e9ho predpisu. Zamestnanec m\u00e1 n\u00e1rok na 5 t\u00fd\u017ed\u0148ov dovolenky od momentu, kedy zamestn\u00e1vate\u013eovi p\u00edsomne ozn\u00e1mil, \u017ee sa trvale star\u00e1 o die\u0165a, neberie sa do \u00favahy d\u00e1tum narodenia die\u0165a\u0165a. V pr\u00edpade, \u017ee sa zamestnancovi narod\u00ed die\u0165a po\u010das roka vznikne mu n\u00e1rok na 5. t\u00fd\u017ede\u0148 dovolenky v pomernom rozsahu, ktor\u00fd sa ur\u010d\u00ed ako podiel po\u010dtu dn\u00ed trvalej starostlivosti o die\u0165a a po\u010dtu dn\u00ed kalend\u00e1rneho roka.<\/p>\n\n\n\n

                          \"\"<\/figure>\n\n\n\n

                          Napr\u00edklad:<\/strong> Zamestnancovi sa narodilo die\u0165a 1.3. av\u0161ak zamestn\u00e1vate\u013eovi to ozn\u00e1mi a\u017e 27.3., (tento de\u0148 sa berie do \u00favahy pri v\u00fdpo\u010dte pomernej \u010dasti dovolenky a predstavuje 280 dn\u00ed do konca roka). Nako\u013eko sa die\u0165a narodilo po\u010das roka patr\u00ed zamestnancovi iba pomern\u00e1 \u010das\u0165 dovolenky, ktor\u00fa vypo\u010d\u00edtame nasledovne:<\/p>\n\n\n\n

                          5 dni x (280 dn\u00ed \/ 365 dn\u00ed) = 3,83 po zaokr\u00fahlen\u00ed 4 dni dovolenky<\/strong>.<\/p>\n\n\n\n

                          \u200dZmeny v\u00a0sk\u00fa\u0161obnej dobe<\/strong><\/p>\n\n\n\n

                          Moment\u00e1lne sa pod\u013ea Z\u00e1konn\u00edka pr\u00e1ce sk\u00fa\u0161obn\u00e1 doba predl\u017euje o \u010das prek\u00e1\u017eok v pr\u00e1ci na strane zamestnanca. Po novom sa navrhuje, \u017ee sk\u00fa\u0161obn\u00e1 doba sa predl\u017euje o \u010das celodenn\u00fdch prek\u00e1\u017eok v pr\u00e1ci na strane zamestnanca, ktor\u00e9 vznikli po\u010das dohodnutej sk\u00fa\u0161obnej doby. Pred\u013a\u017eila by sa tak, len o \u010das celodenn\u00fdch prek\u00e1\u017eok v pr\u00e1ci na strane zamestnanca, ktor\u00e1 bola v dobe p\u00f4vodne dohodnutej sk\u00fa\u0161obnej doby.<\/p>\n\n\n\n

                          \u200dZmeny v\u00a0zamestn\u00e1van\u00ed \u0161tudentov na DOBP\u0160<\/strong><\/p>\n\n\n\n

                          Zamestn\u00e1vate\u013e mohol uzatvori\u0165 dohodu o brig\u00e1dnickej pr\u00e1ci \u0161tudenta len v takom pr\u00edpade, \u017ee m\u00e1 \u0161tat\u00fat \u0161tudenta strednej alebo vysokej \u0161koly dennou formou. Navrhuje sa zavies\u0165 v Z\u00e1konn\u00edku pr\u00e1ce zachovanie \u0161tat\u00fatu \u017eiaka alebo \u0161tudenta do 31. okt\u00f3bra. \u0160tudent, ktor\u00fd ukon\u010d\u00ed \u0161t\u00fadium a pl\u00e1nuje v \u0148om pokra\u010dova\u0165, bude m\u00f4c\u0165 po\u010das letn\u00fdch pr\u00e1zdnin pokra\u010dova\u0165 v brig\u00e1de na z\u00e1klade DOBP\u0160. To znamen\u00e1, \u017ee sa na neho bude vz\u0165ahova\u0165 v\u00fdnimka z platenia poistn\u00e9ho na d\u00f4chodkov\u00e9 poistenie do v\u00fd\u0161ky 200 eur aj po\u010das letn\u00fdch pr\u00e1zdnin.<\/p>\n\n\n\n

                          Ostatn\u00e9 vybran\u00e9 zmeny v z\u00e1konn\u00edku pr\u00e1ce<\/h2>\n\n\n\n

                          Zmeny v stravovan\u00ed od 1.1.2022<\/strong><\/p>\n\n\n\n

                          Pod\u013ea z\u00e1kona \u010d. 311\/2001 Z. z. Z\u00e1konn\u00edk pr\u00e1ce v znen\u00ed neskor\u0161\u00edch predpisov (\u010falej len \u201eZ\u00e1konn\u00edk pr\u00e1ce\u201c) m\u00e1 zamestn\u00e1vate\u013e povinnos\u0165 zabezpe\u010dova\u0165 zamestnancom vo v\u0161etk\u00fdch zmen\u00e1ch stravovanie bu\u010f vo vlastnom stravovacom zariaden\u00ed, v stravovacom zariaden\u00ed in\u00e9ho zamestn\u00e1vate\u013e alebo prostredn\u00edctvom gastrol\u00edstkov. Od 1.3.2021 si m\u00f4\u017ee zamestnanec vybra\u0165 medzi gastrol\u00edstkom alebo finan\u010dn\u00fdm pr\u00edspevkom. Mo\u017enos\u0165 tejto vo\u013eby maj\u00fa v\u0161ak len t\u00ed zamestnanci, ktor\u00ed pracuj\u00fa u zamestn\u00e1vate\u013ea, ktor\u00fdm nezabezpe\u010duje<\/strong> stravovanie vo vlastnom stravovacom zariaden\u00ed alebo v inom (zmluvnom) stravovacom zariaden\u00ed.<\/p>\n\n\n\n

                          V r\u00e1mci tejto novinky je potrebn\u00e1 aktualiz\u00e1cia smernice o stravovan\u00ed, ktor\u00e1 by mala obsahova\u0165 mo\u017enosti v\u00fdberu stravovania, ako aj jednotliv\u00e9 podmienky v\u00fdberu, \u010diastky k preplateniu, n\u00e1roky na stravovaciu jednotku, term\u00edny v\u00fdberu a platnosti formy stravovania a podobne.<\/p>\n\n\n\n

                          Od 1.1.2022 sa gastrol\u00edstky a finan\u010dn\u00e9 pr\u00edspevky na stravovanie zrovnopr\u00e1v\u0148uj\u00fa z da\u0148ov\u00e9ho h\u013eadiska. A teda plat\u00ed, \u017ee suma pr\u00edspevku zamestn\u00e1vate\u013ea je osloboden\u00e1 od dane a odvodov najviac pri v\u00fd\u0161ke 55% sumy stravn\u00e9ho, t.j. do 2,81 eur. Suma pr\u00edspevku na stravovanie zo soci\u00e1lneho fondu je bez limitu.<\/p>\n\n\n\n

                          \u200dStravovanie formou elektronickej stravovacej pouk\u00e1\u017eky (plat\u00ed od 1.1.2023)<\/strong><\/p>\n\n\n\n

                          Stravovacia pouk\u00e1\u017eka je v s\u00fa\u010dasnosti poskytovan\u00e1 v listinnej alebo v elektronickej forme. Od 1.1.2023<\/strong> v\u0161ak zamestn\u00e1vate\u013e, ktor\u00fd sa rozhodne zabezpe\u010di\u0165 stravovanie prostredn\u00edctvom stravovac\u00edch pouk\u00e1\u017eok, od 1.1.2023<\/strong> bude m\u00f4c\u0165 poskytova\u0165 stravovacie pouk\u00e1\u017eky len v elektronickej forme<\/strong> (tzv. &quot;gastrokarta&quot;).<\/p>\n\n\n\n

                          \u200dPandemick\u00e1 PN<\/strong><\/p>\n\n\n\n

                          V \u010dase mimoriadnej situ\u00e1cie bola zaveden\u00e1 pandemick\u00e1 PN novelou \u010d 63\/2020 Z. z. z\u00e1kona o soci\u00e1lnom poisten\u00ed s \u00fa\u010dinnos\u0165ou od 27.3.2020. Jedn\u00e1 sa o PN, ktor\u00e1 vznikla z d\u00f4vodu nariadenia karant\u00e9nneho opatrenia alebo izol\u00e1cie. Od prv\u00e9ho d\u0148a pandemickej PN vznikal zamestnancovi n\u00e1rok na nemocensk\u00e9, ktor\u00e9 vypl\u00e1cala Soci\u00e1lna pois\u0165ov\u0148a po\u010das celej doby trvania pandemickej PN. Od 1.12.2021 sa pandemick\u00e1 PN ru\u0161\u00ed a zamestnanec, ktor\u00fd je od 1.12.2021 na PN z d\u00f4vodu nariadenej karant\u00e9ny alebo izol\u00e1cie u\u017e nem\u00e1 n\u00e1rok na vypl\u00e1canie nemocensk\u00e9ho od prv\u00e9ho d\u0148a PN Soci\u00e1lnou pois\u0165ov\u0148ou. Pandemick\u00e1 PN sa teda od 1.12.2021 zrovnopr\u00e1v\u0148uje s klasickou PN, prv\u00fdch 10 dn\u00ed PN bude zamestnanec dost\u00e1va\u0165 n\u00e1hradu pr\u00edjmu od zamestn\u00e1vate\u013ea a od 11. d\u0148a trvania PN bude ma\u0165 vypl\u00e1can\u00e9 nemocensk\u00e9 zo Soci\u00e1lnej pois\u0165ovne.<\/p>\n\n\n\n

                          Pl\u00e1novan\u00e9 zmeny v z\u00e1konn\u00edku pr\u00e1ce<\/h2>\n\n\n\n

                          Kurzarbeit<\/strong><\/p>\n\n\n\n

                          Od 1.3.2022<\/strong> by mal nadobudn\u00fa\u0165 \u00fa\u010dinnos\u0165 z\u00e1kon o podpore v \u010dase skr\u00e1tenej pr\u00e1ce a o zmene a doplnen\u00ed niektor\u00fdch z\u00e1konov, ktor\u00fd predstavuje slovensk\u00fa verziu tzv. nemeck\u00e9ho modelu \u201eKurzarbeit\u201c. Podstatou tejto pr\u00e1vnej \u00fapravy je zavedenie pr\u00e1vne n\u00e1rokovej podpory, ktor\u00e1 bude \u00fa\u010delovo jednozna\u010dne ur\u010den\u00e1 na vypl\u00e1canie n\u00e1hrady mzdy zamestnanca alebo n\u00e1hrady platu zamestnanca v \u010dase, ke\u010f zamestn\u00e1vate\u013e nem\u00f4\u017ee pride\u013eova\u0165 zamestnancom pr\u00e1cu v p\u00f4vodne dohodnutom rozsahu<\/strong> a doch\u00e1dza tak k tzv. \u201eskr\u00e1tenej pr\u00e1ci\u201c, ktorej rozsah, podmienky a mechanizmus poskytovania, v\u00fd\u0161ku podpory a \u010fal\u0161ie rozhoduj\u00face n\u00e1le\u017eitosti ustanovuje pr\u00e1vna \u00faprava. \u010casom skr\u00e1tenej pr\u00e1ce sa rozumie, \u017ee zamestn\u00e1vate\u013e nem\u00f4\u017ee najmenej jednej tretine zamestnancov<\/strong> pride\u013eova\u0165 pr\u00e1cu v rozsahu najmenej 10 %<\/strong> ustanoven\u00e9ho t\u00fd\u017edenn\u00e9ho pracovn\u00e9ho \u010dasu.<\/p>\n\n\n\n

                          Podpora sa poskytuje zamestn\u00e1vate\u013eovi na \u010diasto\u010dn\u00fa \u00fahradu n\u00e1kladov na zamestnanca, a to za ka\u017ed\u00fa hodinu prek\u00e1\u017eky v pr\u00e1ci na strane zamestn\u00e1vate\u013ea z d\u00f4vodu obmedzenia jeho \u010dinnosti, a to v minim\u00e1lnej sume 60 % priemern\u00e9ho hodinov\u00e9ho z\u00e1robku<\/strong>, zamestnancovi bude musie\u0165 doplati\u0165 aspo\u0148 20 % z vlastn\u00fdch zdrojov, aby bola splnen\u00e1 podmienka n\u00e1hrady mzdy min. 80 % priemern\u00e9ho hodinov\u00e9ho z\u00e1robku<\/strong>. Frekvencia vypl\u00e1cania podpory je mesa\u010dn\u00e1, v \u00fahrne najviac 6 mesiacov<\/strong> po\u010das 24 po sebe nasleduj\u00facich mesiacov.<\/p>\n\n\n\n

                          \u200dOtcovsk\u00e1 dovolenka<\/strong><\/p>\n\n\n\n

                          Na Slovensku by sa od 1.8.2022 mala zavies\u0165 tzv. otcovsk\u00e1 dovolenka, premenovanie u\u017e existuj\u00facej rodi\u010dovskej dovolenky u otca die\u0165a. V pr\u00edpade, \u017ee sa otec die\u0165a\u0165a rozhodne \u00eds\u0165 na otcovsk\u00fa dovolenku po vy\u010derpan\u00ed materskej dovolenky matky m\u00e1 na \u0148u n\u00e1rok:<\/p>\n\n\n\n

                            \n
                          • 28 t\u00fd\u017ed\u0148ov<\/li>\n\n\n\n
                          • 31 t\u00fd\u017ed\u0148ov v\u00a0pr\u00edpade, \u017ee ide o\u00a0osamel\u00e9ho mu\u017ea<\/li>\n\n\n\n
                          • 37 t\u00fd\u017ed\u0148ov v\u00a0pr\u00edpade, \u017ee sa narodia 2 a\u00a0viac det\u00ed<\/li>\n<\/ul>\n\n\n\n

                            Od 1.8.2022 si bude m\u00f4c\u0165 otec die\u0165a\u0165a rozdeli\u0165 \u010derpanie otcovskej dovolenky na 2 \u010dasti. Prv\u00e9 3 t\u00fd\u017edne z otcovskej dovolenky m\u00f4\u017ee vy\u010derpa\u0165 po\u010das materskej dovolenky matky, za tieto 3 t\u00fd\u017edne, kedy bude doma s die\u0165a\u0165om matka aj otec bud\u00fa obaja pobera\u0165 matersk\u00e9 a zvy\u0161n\u00fdch 25 t\u00fd\u017ed\u0148ov otcovskej dovolenky si m\u00f4\u017ee otec die\u0165a\u0165a vy\u010derpa\u0165 po ukon\u010den\u00ed materskej dovolenky matky. V pr\u00edpade, \u017ee chce otec die\u0165a nast\u00fapi\u0165 na prv\u00e9 3 t\u00fd\u017edne otcovskej dovolenky mus\u00ed tak urobi\u0165 do \u0161iestich t\u00fd\u017ed\u0148ov odo d\u0148a narodenia die\u0165a\u0165a.<\/p>\n\n\n\n

                            \u200dOdvodov\u00e1 odpo\u010d\u00edtate\u013en\u00e1 polo\u017eka<\/strong><\/p>\n\n\n\n

                            Od 1.1.2023 by sa mala odvodov\u00e1 v\u00fdnimka z platenia d\u00f4chodkov\u00e9ho poistenia u dohod\u00e1rov (\u0161tudent a d\u00f4chodca) premenova\u0165 na \u201eodvodov\u00e1 odpo\u010d\u00edtate\u013en\u00e1 polo\u017eka (OOP) a mali by by\u0165 ustanoven\u00e9 nov\u00e9 oznamovacie povinnosti pre Soci\u00e1lnu pois\u0165ov\u0148u a zamestn\u00e1vate\u013ea. Jedn\u00e1 sa o tieto povinnosti:<\/p>\n\n\n\n

                              \n
                            • Soci\u00e1lna pois\u0165ov\u0148a je povinn\u00e1 vies\u0165 register zamestn\u00e1vate\u013eov a\u00a0register poistencov a\u00a0osobitne evidova\u0165 fyzick\u00e9 osoby, ktor\u00e9 vykon\u00e1vaj\u00fa pr\u00e1cu na z\u00e1klade dohody a\u00a0uplat\u0148uj\u00fa si odvodov\u00fa odpo\u010d\u00edtate\u013en\u00fa polo\u017eku<\/li>\n\n\n\n
                            • Zamestn\u00e1vate\u013e m\u00e1 povinnos\u0165 ozn\u00e1mi\u0165 Soci\u00e1lnej pois\u0165ovni za\u010diatok a\u00a0ukon\u010denie uplat\u0148ovania odvodovej odpo\u010d\u00edtate\u013enej polo\u017eky najnesk\u00f4r v\u00a0prv\u00fd pracovn\u00fd de\u0148 bezprostredne nasleduj\u00faci po dni, v\u00a0ktorom zamestnanec p\u00edsomne upovedomil zamestn\u00e1vate\u013ea o\u00a0za\u010dat\u00ed\/ukon\u010den\u00ed uplat\u0148ovania OOP.<\/li>\n\n\n\n
                            • Soci\u00e1lna pois\u0165ov\u0148a je povinn\u00e1 spr\u00edstupni\u0165 zamestn\u00e1vate\u013eovi inform\u00e1cie pre uplat\u0148ovanie OOP. V\u00a0pr\u00edpade, \u017ee zamestn\u00e1vate\u013e pod\u00e1 prihl\u00e1\u0161ku na OOP, Soci\u00e1lna pois\u0165ov\u0148a by ho mala upozorni\u0165, \u017ee si OOP uplat\u0148uje u\u00a0in\u00e9ho zamestn\u00e1vate\u013ea. T\u00fdmto opatren\u00edm by sa malo pred\u00eds\u0165 dvojit\u00e9mu uplat\u0148ovaniu OOP.<\/li>\n<\/ul>\n\n\n\n

                              \u200dRodi\u010dovsk\u00fd bonus<\/strong><\/p>\n\n\n\n

                              Minister pr\u00e1ce navrhuje, aby sa od 1.1.2023 na Slovensku zaviedol rodi\u010dovsk\u00fd bonus. Die\u0165a, ktor\u00e9 pracuje na Slovensku by tak mohlo odvies\u0165 ka\u017ed\u00e9mu rodi\u010dovi 2,5 % z jeho hrub\u00e9ho pr\u00edjmu resp. z vymeriavacieho z\u00e1kladu na soci\u00e1lne poistenie. Vych\u00e1dza\u0165 sa pri tom bude z pr\u00edjmov die\u0165a\u0165a spred dvoch rokov. Poberate\u013e d\u00f4chodku nebude musie\u0165 pod\u00e1va\u0165 \u017eiados\u0165 o vypl\u00e1canie rodi\u010dovsk\u00e9ho d\u00f4chodku, Soci\u00e1lna pois\u0165ov\u0148a ho bude vypl\u00e1ca\u0165 automaticky.<\/p>\n\n\n\n

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

                              Zmeny v oblasti minim\u00e1lna mzdy a mzdov\u00fdch zv\u00fdhodnen\u00ed 2022 Minim\u00e1lna mzda pre rok 2022 predstavuje 646\u20ac. Pre jednu odpracovan\u00fa hodinu je to 3,713\u20ac pri pracovnom \u010dase 40 hod\/t\u00fd\u017edenne. V roku 2021 bola minim\u00e1lna mzda na \u00farovni 623 \u20ac a hodinov\u00e1 mzda bola vo v\u00fd\u0161ke 3,58 \u20ac. V \u010distom vyjadren\u00ed nov\u00e1 suma minim\u00e1lnej mzdy na rok 2022 bude predstavova\u0165 525,65 \u20ac […]<\/p>\n","protected":false},"author":9,"featured_media":720,"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-713","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sk"],"acf":[],"yoast_head":"\nLegislat\u00edvne zmeny platn\u00e9 pre rok 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=\"Legislat\u00edvne zmeny platn\u00e9 pre rok 2022 (SK) | E-Consulting\" \/>\n<meta property=\"og:description\" content=\"Zmeny v oblasti minim\u00e1lna mzdy a mzdov\u00fdch zv\u00fdhodnen\u00ed 2022 Minim\u00e1lna mzda pre rok 2022 predstavuje 646\u20ac. Pre jednu odpracovan\u00fa hodinu je to 3,713\u20ac pri pracovnom \u010dase 40 hod\/t\u00fd\u017edenne. V roku 2021 bola minim\u00e1lna mzda na \u00farovni 623 \u20ac a hodinov\u00e1 mzda bola vo v\u00fd\u0161ke 3,58 \u20ac. V \u010distom vyjadren\u00ed nov\u00e1 suma minim\u00e1lnej mzdy na rok 2022 bude predstavova\u0165 525,65 \u20ac […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.e-cons.cz\/post\/legislativne-zmeny-platne-pre-rok-2022\" \/>\n<meta property=\"og:site_name\" content=\"E-Consulting\" \/>\n<meta property=\"article:published_time\" content=\"2022-01-05T17:55:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-04-23T16:57:12+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.e-cons.cz\/wp-content\/uploads\/2024\/04\/image-96.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 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=\"19 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\\\/legislativne-zmeny-platne-pre-rok-2022#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/legislativne-zmeny-platne-pre-rok-2022\"},\"author\":{\"name\":\"E-Consulting\",\"@id\":\"https:\\\/\\\/www.e-cons.eu\\\/#\\\/schema\\\/person\\\/f39c47f354f2f2b5197f09255890a3cf\"},\"headline\":\"Legislat\u00edvne zmeny platn\u00e9 pre rok 2022 (SK)\",\"datePublished\":\"2022-01-05T17:55:00+00:00\",\"dateModified\":\"2024-04-23T16:57:12+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/legislativne-zmeny-platne-pre-rok-2022\"},\"wordCount\":3913,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/www.e-cons.eu\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/legislativne-zmeny-platne-pre-rok-2022#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.e-cons.eu\\\/wp-content\\\/uploads\\\/2024\\\/04\\\/image-96.jpeg\",\"articleSection\":[\"Legislativa SK\"],\"inLanguage\":\"sk-SK\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/legislativne-zmeny-platne-pre-rok-2022#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/legislativne-zmeny-platne-pre-rok-2022\",\"url\":\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/legislativne-zmeny-platne-pre-rok-2022\",\"name\":\"Legislat\u00edvne zmeny platn\u00e9 pre rok 2022 (SK) | E-Consulting\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.e-cons.eu\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/legislativne-zmeny-platne-pre-rok-2022#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/legislativne-zmeny-platne-pre-rok-2022#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.e-cons.eu\\\/wp-content\\\/uploads\\\/2024\\\/04\\\/image-96.jpeg\",\"datePublished\":\"2022-01-05T17:55:00+00:00\",\"dateModified\":\"2024-04-23T16:57:12+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/legislativne-zmeny-platne-pre-rok-2022#breadcrumb\"},\"inLanguage\":\"sk-SK\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/legislativne-zmeny-platne-pre-rok-2022\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"sk-SK\",\"@id\":\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/legislativne-zmeny-platne-pre-rok-2022#primaryimage\",\"url\":\"https:\\\/\\\/www.e-cons.eu\\\/wp-content\\\/uploads\\\/2024\\\/04\\\/image-96.jpeg\",\"contentUrl\":\"https:\\\/\\\/www.e-cons.eu\\\/wp-content\\\/uploads\\\/2024\\\/04\\\/image-96.jpeg\",\"width\":1200,\"height\":800},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/legislativne-zmeny-platne-pre-rok-2022#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Dom\u016f\",\"item\":\"https:\\\/\\\/www.e-cons.cz\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Legislat\u00edvne zmeny platn\u00e9 pre rok 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":"Legislat\u00edvne zmeny platn\u00e9 pre rok 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":"Legislat\u00edvne zmeny platn\u00e9 pre rok 2022 (SK) | E-Consulting","og_description":"Zmeny v oblasti minim\u00e1lna mzdy a mzdov\u00fdch zv\u00fdhodnen\u00ed 2022 Minim\u00e1lna mzda pre rok 2022 predstavuje 646\u20ac. Pre jednu odpracovan\u00fa hodinu je to 3,713\u20ac pri pracovnom \u010dase 40 hod\/t\u00fd\u017edenne. V roku 2021 bola minim\u00e1lna mzda na \u00farovni 623 \u20ac a hodinov\u00e1 mzda bola vo v\u00fd\u0161ke 3,58 \u20ac. V \u010distom vyjadren\u00ed nov\u00e1 suma minim\u00e1lnej mzdy na rok 2022 bude predstavova\u0165 525,65 \u20ac […]","og_url":"https:\/\/www.e-cons.cz\/post\/legislativne-zmeny-platne-pre-rok-2022","og_site_name":"E-Consulting","article_published_time":"2022-01-05T17:55:00+00:00","article_modified_time":"2024-04-23T16:57:12+00:00","og_image":[{"width":1200,"height":800,"url":"https:\/\/www.e-cons.cz\/wp-content\/uploads\/2024\/04\/image-96.jpeg","type":"image\/jpeg"}],"author":"E-Consulting","twitter_card":"summary_large_image","twitter_misc":{"Autor":"E-Consulting","Predpokladan\u00fd \u010das \u010d\u00edtania":"19 min\u00fat"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.e-cons.cz\/post\/legislativne-zmeny-platne-pre-rok-2022#article","isPartOf":{"@id":"https:\/\/www.e-cons.cz\/post\/legislativne-zmeny-platne-pre-rok-2022"},"author":{"name":"E-Consulting","@id":"https:\/\/www.e-cons.eu\/#\/schema\/person\/f39c47f354f2f2b5197f09255890a3cf"},"headline":"Legislat\u00edvne zmeny platn\u00e9 pre rok 2022 (SK)","datePublished":"2022-01-05T17:55:00+00:00","dateModified":"2024-04-23T16:57:12+00:00","mainEntityOfPage":{"@id":"https:\/\/www.e-cons.cz\/post\/legislativne-zmeny-platne-pre-rok-2022"},"wordCount":3913,"commentCount":0,"publisher":{"@id":"https:\/\/www.e-cons.eu\/#organization"},"image":{"@id":"https:\/\/www.e-cons.cz\/post\/legislativne-zmeny-platne-pre-rok-2022#primaryimage"},"thumbnailUrl":"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-96.jpeg","articleSection":["Legislativa SK"],"inLanguage":"sk-SK","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.e-cons.cz\/post\/legislativne-zmeny-platne-pre-rok-2022#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.e-cons.cz\/post\/legislativne-zmeny-platne-pre-rok-2022","url":"https:\/\/www.e-cons.cz\/post\/legislativne-zmeny-platne-pre-rok-2022","name":"Legislat\u00edvne zmeny platn\u00e9 pre rok 2022 (SK) | E-Consulting","isPartOf":{"@id":"https:\/\/www.e-cons.eu\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.e-cons.cz\/post\/legislativne-zmeny-platne-pre-rok-2022#primaryimage"},"image":{"@id":"https:\/\/www.e-cons.cz\/post\/legislativne-zmeny-platne-pre-rok-2022#primaryimage"},"thumbnailUrl":"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-96.jpeg","datePublished":"2022-01-05T17:55:00+00:00","dateModified":"2024-04-23T16:57:12+00:00","breadcrumb":{"@id":"https:\/\/www.e-cons.cz\/post\/legislativne-zmeny-platne-pre-rok-2022#breadcrumb"},"inLanguage":"sk-SK","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.e-cons.cz\/post\/legislativne-zmeny-platne-pre-rok-2022"]}]},{"@type":"ImageObject","inLanguage":"sk-SK","@id":"https:\/\/www.e-cons.cz\/post\/legislativne-zmeny-platne-pre-rok-2022#primaryimage","url":"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-96.jpeg","contentUrl":"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-96.jpeg","width":1200,"height":800},{"@type":"BreadcrumbList","@id":"https:\/\/www.e-cons.cz\/post\/legislativne-zmeny-platne-pre-rok-2022#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Dom\u016f","item":"https:\/\/www.e-cons.cz\/"},{"@type":"ListItem","position":2,"name":"Legislat\u00edvne zmeny platn\u00e9 pre rok 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\/713","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=713"}],"version-history":[{"count":1,"href":"https:\/\/www.e-cons.eu\/sk\/wp-json\/wp\/v2\/posts\/713\/revisions"}],"predecessor-version":[{"id":721,"href":"https:\/\/www.e-cons.eu\/sk\/wp-json\/wp\/v2\/posts\/713\/revisions\/721"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.e-cons.eu\/sk\/wp-json\/wp\/v2\/media\/720"}],"wp:attachment":[{"href":"https:\/\/www.e-cons.eu\/sk\/wp-json\/wp\/v2\/media?parent=713"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.e-cons.eu\/sk\/wp-json\/wp\/v2\/categories?post=713"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.e-cons.eu\/sk\/wp-json\/wp\/v2\/tags?post=713"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}