{"id":732,"date":"2021-07-12T19:03:00","date_gmt":"2021-07-12T17:03:00","guid":{"rendered":"https:\/\/www.e-cons.eu\/?p=732"},"modified":"2024-04-23T19:05:03","modified_gmt":"2024-04-23T17:05:03","slug":"legislativne-zmeny-platne-pre-rok-2021-2022","status":"publish","type":"post","link":"https:\/\/www.e-cons.eu\/sk\/post\/legislativne-zmeny-platne-pre-rok-2021-2022","title":{"rendered":"Legislat\u00edvne zmeny platn\u00e9 pre rok 2021"},"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-100-1024x683.jpeg\" alt=\"\" class=\"wp-image-733\" srcset=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-100-1024x683.jpeg 1024w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-100-300x200.jpeg 300w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-100-768x512.jpeg 768w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-100.jpeg 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Pripravili sme pre V\u00e1s preh\u013ead legislat\u00edvnych zmien, ale aj okruhy t\u00e9m, ktor\u00e9 s\u00fa \u010dast\u00fdmi predmetmi diskusi\u00ed v oblasti miezd.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u200d<strong>Zmeny v oblasti v\u00fdpo\u010dtu miezd<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u200d<strong>Minim\u00e1lna mzda 2021<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Minim\u00e1lna mzda pre rok 2021 je stanoven\u00e1 na sumu 623\u20ac. Pre jednu odpracovan\u00fa hodinu je to 3,580\u20ac pri pracovnom \u010dase 40 hod\/t\u00fd\u017edenne, v pr\u00edpade, \u017ee m\u00e1te rozvrhnut\u00fd pracovn\u00fd t\u00fd\u017ede\u0148 na 38,75 h patr\u00ed zamestnancovi minim\u00e1lna hodinov\u00e1 mzda v sume 3,695 \u20ac.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u200d<strong>Zmeny v oblasti dan\u00ed<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Nav\u00fd\u0161enie \u017eivotn\u00e9ho minima \u2013 vplyv na da\u0148ov\u00fd bonus, nezdanite\u013en\u00fa \u010das\u0165 z\u00e1kladu dane a nepostihnute\u013en\u00e9 \u010dasti od 01.07.2021<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Schv\u00e1lenie n\u00e1vrhu Opatrenia MPSVR, ktor\u00fdm sa navrhla zv\u00fd\u0161i\u0165 suma \u017eivotn\u00e9ho minima zo sumy 214,83 \u20ac na sumu 218,06 \u20ac m\u00e1 za n\u00e1sledok \u00fapravu nepostihnute\u013en\u00fdch s\u00fam v pr\u00edpade v\u00fdpo\u010dtu zr\u00e1\u017eok exek\u00fatorom, zv\u00fd\u0161enie da\u0148ov\u00e9ho bonusu a nezdanite\u013enej \u010dasti z\u00e1kladu dane. Na nov\u00fa v\u00fd\u0161ku nepostihnute\u013en\u00fdch s\u00fam bude zamestn\u00e1vate\u013e prihliada\u0165 pri v\u00fdpo\u010dte zr\u00e1\u017eky zo mzdy za mesiac j\u00fal. Z\u00e1kladn\u00e1 nepostihnute\u013en\u00e1 suma pri exeku\u010dn\u00fdch zr\u00e1\u017ekach predstavuje sumu 218,06 \u20ac.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u017divotn\u00e9 minimum, ktor\u00e9 vstupuje do platnosti 01.07.2021 ovplyv\u0148uje veli\u010diny alebo d\u00e1vky, ktor\u00e9 s\u00fa naviazan\u00e9 na \u017eivotn\u00e9 minimum, av\u0161ak tieto veli\u010diny vst\u00fapia do platnosti a\u017e od 01.01.2022.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u200d<strong>Da\u0148ov\u00fd bonus na die\u0165a<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">D\u0148a 02.12.2020 bola schv\u00e1len\u00e1 novela z\u00e1kona o dani z pr\u00edjmov, ktorej predmetom bola aj zmena v oblasti da\u0148ov\u00e9ho bonusu. Hlavnou zmenou je zv\u00fd\u0161enie sumy da\u0148ov\u00e9ho bonusu pre deti od 6 do 15 rokov veku. Zmeny v uplat\u0148ovan\u00ed da\u0148ov\u00e9ho bonusu bud\u00fa plati\u0165 od 01.07.2021<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Da\u0148ov\u00fd bonus platn\u00fd do 30.06.2021:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022 46,44 \u20ac na jedno die\u0165a vo veku do 6 rokov<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022 23,22 \u20ac na jedno die\u0165a vo veku od 6 rokov<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Da\u0148ov\u00fd bonus platn\u00fd od 1.7.2021 do 31.12.2021<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022 46,44 \u20ac na jedno die\u0165a vo veku do 6 rokov<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022 39,47 eur na jedno die\u0165a vo veku od 6 rokov veku do 15 rokov veku<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022 23,22 \u20ac na jedno die\u0165a vo veku od 15 rokov<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ro\u010dn\u00e1 suma da\u0148ov\u00e9ho bonusu:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022 Die\u0165a do 6 rokov veku \u2013 ro\u010dn\u00fd da\u0148ov\u00fd bonus vo v\u00fd\u0161ke 557,28 eur<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022 Die\u0165a od 6 do 15 rokov veku \u2013 ro\u010dn\u00fd da\u0148ov\u00fd bonus vo v\u00fd\u0161ke 376,14 eur<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022 Die\u0165a nad 15 rokov veku \u2013 ro\u010dn\u00fd da\u0148ov\u00fd bonus vo v\u00fd\u0161ke 278,64 eur<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u200d<strong>Da\u0148ov\u00fd bonus platn\u00fd v roku 2022:<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022 47,14 \u20ac na jedno die\u0165a vo veku do 6 rokov<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022 43,60 \u20ac na jedno die\u0165a vo veku od 6 rokov veku do 15 rokov veku<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022 23,57 \u20ac na jedno die\u0165a vo veku od 15 rokov<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">N\u00e1rok na da\u0148ov\u00fd bonus m\u00e1 zamestnanec na die\u0165a do 25 roku veku v pr\u00edpade, \u017ee sa \u0161t\u00fadiom s\u00fastavne pripravuje na v\u00fdkon bud\u00faceho povolania. 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 class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/assets-global.website-files.com\/5b6d45204c381906b7177422\/60ec67555e275ffe043e1aa9_tabulka.bmp\" alt=\"\"\/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u200d<strong>Rekrea\u010dn\u00fd pr\u00edspevok<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">S bl\u00ed\u017eiacimi sa letn\u00fdmi pr\u00e1zdninami je mo\u017en\u00e9, \u017ee zamestnanci, ktor\u00ed maj\u00fa n\u00e1rok na preplatenie v\u00fddavkov spojen\u00fdch na rekre\u00e1ciu bud\u00fa predklada\u0165 \u010dastej\u0161ie svoje \u017eiadosti o preplatenie t\u00fdchto v\u00fddavkov.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">V pr\u00edpade, \u017ee spolo\u010dnos\u0165 v roku 2020 zamestn\u00e1vala viac ako 49 zamestnancov a zamestnanec pracuje pre zamestn\u00e1vate\u013ea aspo\u0148 2 roky, m\u00f4\u017ee tak\u00fdto zamestnanec po\u017eiada\u0165 o \u00fahradu v\u00fddavkov na rekre\u00e1ciu. Zamestnanec je povinn\u00fd preuk\u00e1za\u0165 svojmu zamestn\u00e1vate\u013eovi opr\u00e1vnen\u00e9 v\u00fddavky na rekre\u00e1ciu predlo\u017een\u00edm \u00fa\u010dtovn\u00fdch dokladov, na ktorom je jasne uveden\u00e9, ozna\u010denie zamestnanca, najnesk\u00f4r do 30 dn\u00ed odo d\u0148a skon\u010denia rekre\u00e1cie predlo\u017een\u00edm \u00fa\u010dtovn\u00fdch dokladov. Zamestn\u00e1vate\u013e je povinn\u00fd vy\u017eadova\u0165 tak\u00fd \u00fa\u010dtovn\u00fd doklad, z ktor\u00e9ho je jasn\u00e9 kto, kedy, na ako dlho, komu poskytol, \u010do a v akej v\u00fd\u0161ke. V pr\u00edpade, \u017ee nie s\u00fa dolo\u017een\u00e9 \u00fa\u010dtovn\u00e9 doklady v s\u00falade s povinn\u00fdmi n\u00e1le\u017eitos\u0165ami, zamestn\u00e1vate\u013e nevie spr\u00e1vne pos\u00fadi\u0165 \u010di a v akej v\u00fd\u0161ke vznik\u00e1 n\u00e1rok na \u00fahradu v\u00fddavkov spojen\u00fdch na rekre\u00e1ciu. Zamestnanec sa rekre\u00e1cie m\u00f4\u017ee z\u00fa\u010dastni\u0165 i so svojimi rodinn\u00fdmi pr\u00edslu\u0161n\u00edkmi. Z dokumentu od ubytovacieho zariadenia mus\u00ed by\u0165 zrejm\u00e9, \u017ee na rekre\u00e1cii bol zamestnanec aj s in\u00fdmi osobami, na ktor\u00e9 si uplat\u0148uje tento pr\u00edspevok. \u00da\u010das\u0165 na rekre\u00e1cii t\u00fdchto opr\u00e1vnen\u00fdch os\u00f4b je zamestnanec povinn\u00fd preuk\u00e1za\u0165 napr. \u00fa\u010dtovn\u00fdm dokladom, ktor\u00e9ho s\u00fa\u010das\u0165ou je uvedenie os\u00f4b z\u00fa\u010dastnen\u00fdch spolu so zamestnancom na rekre\u00e1cii, potvrden\u00edm ubytovacieho zariadenia.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">V \u010dase letn\u00fdch pr\u00e1zdnin je mo\u017en\u00e9 v r\u00e1mci \u0161tat\u00fatu rekrea\u010dn\u00fd pr\u00edspevok\/\u00fahrada v\u00fddavkov spojen\u00fdch na rekre\u00e1ciu vyu\u017ei\u0165 rekrea\u010dn\u00fd poukaz na zaplatenie letn\u00e9ho t\u00e1bora pre die\u0165a zamestnanca. Medzi v\u00fddavok zamestnanca na rekre\u00e1ciu mo\u017eno zaradi\u0165 i v\u00fddavok na organizovan\u00e9 viacdenn\u00e9 aktivity a zotavovacie podujatia po\u010das \u0161kolsk\u00fdch pr\u00e1zdnin na \u00fazem\u00ed Slovenska. V tomto pr\u00edpade sa rekre\u00e1cie nez\u00fa\u010dast\u0148uje priamo zamestnanec (rodi\u010d die\u0165a\u0165a) ale jeho die\u0165a. Pojmami ako organizovan\u00e9 viacdenn\u00e9 aktivity \u010di zotavovacie podujatia rozumieme pr\u00e1zdninov\u00e9 pobytov\u00e9 t\u00e1bory, ktor\u00e9 nie s\u00fa viazan\u00e9 prenocovan\u00edm die\u0165a\u0165a v ubytovacom zariaden\u00ed. Medzi v\u00fddavok na rekre\u00e1ciu zamestnanca je teda mo\u017en\u00e9 zaradi\u0165 i denn\u00fd t\u00e1bor alebo zotavovacie podujatie, kde zamestnanec (rodi\u010d die\u0165a\u0165a) svoje die\u0165a r\u00e1no privezie do in\u0161tit\u00facie a po pr\u00e1ci si ich op\u00e4\u0165 vyzdvihne. Po\u010das letn\u00fdch pr\u00e1zdnin je mo\u017en\u00e9 do svojich v\u00fddavkov na rekre\u00e1ciu uplatni\u0165 i v\u00fddavok na \u00fahradu letn\u00e9ho t\u00e1bora pre svoje die\u0165a.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Neplaten\u00e9 vo\u013eno<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Mnoh\u00ed zamestnanci po\u010das leta po\u017eiadaj\u00fa zamestn\u00e1vate\u013ea o neplaten\u00e9 vo\u013eno bez n\u00e1hrady mzdy. Zamestn\u00e1vate\u013e po\u010das neplaten\u00e9ho vo\u013ena nahl\u00e1si pomocou registra\u010dn\u00e9ho listu fyzickej osoby preru\u0161enie soci\u00e1lneho poistenia zamestnanca. Zamestnancovi nem\u00f4\u017ee vznikn\u00fa\u0165 dlh vo\u010di Soci\u00e1lnej pois\u0165ovni nako\u013eko je poistenie po\u010das tejto doby preru\u0161en\u00e9. Po\u010das \u010derpania neplaten\u00e9ho vo\u013ena bez n\u00e1hrady mzdy zamestnanec nie je poisten\u00fd na nemocensk\u00e9 poistenie, d\u00f4chodkov\u00e9 poistenie a ani na poistenie v nezamestnanosti. Znamen\u00e1 to teda, \u017ee obdobie neplaten\u00e9ho vo\u013ena sa nezapo\u010d\u00edtava na \u00fa\u010dely d\u00e1vok zo Soci\u00e1lnej pois\u0165ovne. Po\u010das neplaten\u00e9ho vo\u013ena zamestnancovi vznik\u00e1 povinnos\u0165 doplati\u0165 si poistn\u00e9 len vo svojej zdravotnej pois\u0165ovni, kde po\u010das doby trvania neplaten\u00e9ho vo\u013ena je z poh\u013eadu zdravotnej pois\u0165ovne zamestnanec pova\u017eovan\u00fd za samoplatcu.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u200d<strong>Rodi\u010dovsk\u00fd pr\u00edspevok<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Rodi\u010dovsk\u00fd pr\u00edspevok vypl\u00e1ca \u00darad pr\u00e1ce, soci\u00e1lnych vec\u00ed a rodiny, to znamen\u00e1, \u017ee nejde o pokra\u010dovanie matersk\u00e9ho, ktor\u00e9 vypl\u00e1ca Soci\u00e1lna pois\u0165ov\u0148a. V pr\u00edpade, \u017ee zamestnanec pober\u00e1 rodi\u010dovsk\u00fd pr\u00edspevok, hovor\u00edme o rodi\u010dovskej dovolenke. V s\u00fa\u010dasnej dobe sa m\u00f4\u017eeme \u010dasto stretn\u00fa\u0165 s t\u00fdm, \u017ee mami\u010dku po skon\u010den\u00ed materskej dovolenky vystrieda otec die\u0165a\u0165a. Matke die\u0165a\u0165a v tomto obdob\u00ed nevznik\u00e1 n\u00e1rok na rodi\u010dovsk\u00fd pr\u00edspevok a na rodi\u010dovsk\u00fa dovolenku a tak m\u00f4\u017ee nast\u00fapi\u0165, a\u017e po skon\u010den\u00ed materskej dovolenky otca. Rodi\u010dovsk\u00fd pr\u00edspevok je poskytnut\u00fd opr\u00e1vnenej osobe na podporu starostlivosti o die\u0165a do troch rokov veku alebo do \u0161iestich rokov veku, ak m\u00e1 die\u0165a dlhodobo nepriazniv\u00fd zdravotn\u00fd stav.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">V\u00fd\u0161ka rodi\u010dovsk\u00e9ho pr\u00edspevku 2021:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022 370 \u20ac mesa\u010dne pre rodi\u010dov, ktor\u00ed pred vznikom n\u00e1roku na rodi\u010dovsk\u00fd pr\u00edspevok poberali na die\u0165a matersk\u00e9. V pr\u00edpade dvoji\u010diek p\u00f4jde o sumu 462,50 \u20ac, v pr\u00edpade troji\u010diek o 555 \u20ac.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022 270 \u20ac mesa\u010dne pre rodi\u010dov, ktor\u00ed nesplnili podmienku poberania materskej d\u00e1vky<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">V\u00fd\u0161ka rodi\u010dovsk\u00e9ho pr\u00edspevku 2022:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022 280 eur, ak rodi\u010d die\u0165a\u0165a nepoberal matersk\u00e9 (350 eur dvoji\u010dky, 420 eur troji\u010dky)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022 383,80 eur, ak rodi\u010d die\u0165a\u0165a poberal matersk\u00e9 (479,80 eur dvoji\u010dky, 575,80 troji\u010dky)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u200d<strong>Dovolenkov\u00fd n\u00e1rok<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dovolenka patr\u00ed medzi z\u00e1kladn\u00e9 podmienky zamestn\u00e1vania. Dovolenka sl\u00fa\u017ei zamestnancovi na oddych a regener\u00e1ciu. Po\u010das dovolenky je zamestnancovi platen\u00e1 n\u00e1hrada za dovolenku, ktor\u00e1 sa vypo\u010d\u00edta z jeho priemern\u00e9ho z\u00e1robku.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Osoby, ktor\u00e9 pracuj\u00fa na dohodu n\u00e1rok na dovolenku nemaj\u00fa.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Z\u00e1konn\u00edk pr\u00e1ce stanovuje z\u00e1kladn\u00fd v\u00fdmer dovolenky, najmenej \u0161tyri t\u00fd\u017edne. Zamestnanec, ktor\u00fd do konca pr\u00edslu\u0161n\u00e9ho kalend\u00e1rneho roka dosiahne najmenej 33 rokov, m\u00e1 n\u00e1rok na p\u00e4\u0165 t\u00fd\u017ed\u0148ov dovolenky.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Od roku 2020 sa zmenil n\u00e1rok na dovolenku aj pre rodi\u010dov det\u00ed, ktor\u00ed zatia\u013e nedov\u0155\u0161ili 33 rokov na p\u00e4\u0165 t\u00fd\u017ed\u0148ov.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Z\u00e1kladn\u00fdm pravidlom \u010derpania dovolenky je, \u017ee dovolenku ur\u010duje zamestn\u00e1vate\u013e po prerokovan\u00ed zo zamestnancom.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Zamestn\u00e1vate\u013e m\u00f4\u017ee zamestnancovi nariadi\u0165 dovolenku v rozsahu dvoch t\u00fd\u017ed\u0148ov. Zamestn\u00e1vate\u013e je povinn\u00fd ozn\u00e1mi\u0165 zamestnancovi nariadenie dovolenky najnesk\u00f4r 14 dn\u00ed pred \u010derpan\u00edm dovolenky. Dovolenkov\u00fd n\u00e1rok<strong>&nbsp;m\u00f4\u017ee\/nemus\u00ed<\/strong>&nbsp;zamestn\u00e1vate\u013e kr\u00e1ti\u0165 na z\u00e1klade \u00a7 109 Z\u00e1konn\u00edka pr\u00e1ce. Ak zamestnanec odpracoval aspo\u0148 60 smien v kalend\u00e1rnom roku, zamestn\u00e1vate\u013e m\u00f4\u017ee kr\u00e1ti\u0165 dovolenkov\u00fd n\u00e1rok za prv\u00fdch 100 zame\u0161kan\u00fdch smien, a to o 1\/12 z ro\u010dn\u00e9ho dovolenkov\u00e9ho n\u00e1roku a za ka\u017ed\u00fdch \u010fal\u0161\u00edch 21 zame\u0161kan\u00fdch smien rovnako o 1\/12, ak v danom roku nepracoval z d\u00f4vodu dlhodobej PN, \u010derpania rodi\u010dovskej dovolenky alebo v\u00fdkonu verejnej funkcie. V pr\u00edpade, \u017ee zamestnancovi evidujete neospravedlnen\u00fa absenciu, je mo\u017en\u00e9 dovolenku kr\u00e1ti\u0165 o 1 a\u017e 2 dni.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u200d<strong>Suma stravn\u00e9ho v roku 2021<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Zamestnanec m\u00e1 n\u00e1rok na minim\u00e1lnu hodnotu stravn\u00e9ho l\u00edstku v sume 3,83 \u20ac. Pod\u013ea z\u00e1kona si m\u00f4\u017ee zamestn\u00e1vate\u013e uplatni\u0165 do da\u0148ov\u00fdch v\u00fddavkov 55 % z ceny jedla poskytnut\u00e9ho zamestnancovi teda 2,81\u20ac zo sumy cestovn\u00e9ho. V pr\u00edpade, \u017ee zamestn\u00e1vate\u013e poskytuje zamestnancom stravn\u00e9 l\u00edstky, minim\u00e1lny pr\u00edspevok zamestn\u00e1vate\u013ea na stravn\u00e9 je 55 % z minim\u00e1lnej hodnoty stravn\u00e9ho l\u00edstku, t. j. 2,11 \u20ac. Maxim\u00e1lna hranica sa ur\u010duje ako 55 % z v\u00fd\u0161ky stravn\u00e9ho pri pracovnej ceste trvaj\u00facej 5 &#8211; 12 hod\u00edn, \u010do znamen\u00e1, \u017ee od j\u00fala 2019 zamestn\u00e1vate\u013e m\u00f4\u017ee prispie\u0165 zamestnancovi na stravu z h\u013eadiska da\u0148ovej uznate\u013enosti maxim\u00e1lne 2,81 \u20ac. Pr\u00edspevok sa zaokr\u00fah\u013euje na najbli\u017e\u0161\u00ed eurocent. Po \u00faprave teda zamestn\u00e1vate\u013e prispieva na jeden stravn\u00fd l\u00edstok minim\u00e1lne 2,11 \u20ac a zamestnancovi je zo mzdy zrazen\u00e9 1,72 \u20ac.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">V pr\u00edpade, \u017ee je zamestnanec na slu\u017eobnej ceste m\u00e1 n\u00e1rok na stravn\u00e9 v r\u00e1mci \u010dasov\u00e9ho p\u00e1sma str\u00e1ven\u00e9ho na slu\u017eobnej ceste:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022 pre \u010dasov\u00e9 p\u00e1smo 5 hod\u00edn a\u017e 12 hod\u00edn trvania pracovnej cesty je v\u00fd\u0161ka stravn\u00e9ho 5,10 \u20ac,<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022 pre \u010dasov\u00e9 p\u00e1smo nad 12 hod\u00edn a\u017e 18 hod\u00edn trvania pracovnej cesty je v\u00fd\u0161ka stravn\u00e9ho 7,60 \u20ac,<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022 pre \u010dasov\u00e9 p\u00e1smo nad 18 hod\u00edn trvania pracovnej cesty je v\u00fd\u0161ka stravn\u00e9ho 11,60 \u20ac.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u200d<strong>V\u00fdber medzi stravn\u00fdm l\u00edstkom a finan\u010dn\u00fdm pr\u00edspevkom<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Od 01.03.2021 vst\u00fapila do platnosti novela Z\u00e1konn\u00edka pr\u00e1ce, ktor\u00e1 umo\u017e\u0148uje zamestnancom vybra\u0165 si formu stravovania. Zamestnanec sa m\u00f4\u017ee rozhodn\u00fa\u0165 pre stravn\u00e9 l\u00edstky alebo finan\u010dn\u00fd pr\u00edspevok zamestn\u00e1vate\u013ea.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">V pr\u00edpade, \u017ee zamestn\u00e1vate\u013e svoj\u00edm zamestnancom nezabezpe\u010duje stravovanie vo vlastnom stravovacom zariaden\u00ed, je povinn\u00fd umo\u017eni\u0165 svojim zamestnancom od 01.03.2021 vybra\u0165 si medzi stravn\u00fdmi l\u00edstkami a finan\u010dn\u00fdm pr\u00edspevkom. Zamestn\u00e1vate\u013e si m\u00f4\u017ee ur\u010di\u0165 v internej smernici lehotu, do kedy si maj\u00fa zamestnanci vybra\u0165 sp\u00f4sob zabezpe\u010denia stravovania a dobu, po\u010das ktorej zamestnanec nebude m\u00f4c\u0165 zmeni\u0165 svoje rozhodnutie, najviac v\u0161ak 12 mesiacov. &nbsp;Ak ste zamestn\u00e1vate\u013e, ktor\u00fd m\u00e1 uzatvoren\u00fa zmluvu o zabezpe\u010den\u00ed stravn\u00fdch l\u00edstkov s jednou zo spolo\u010dnost\u00ed, ktor\u00e1 poskytuje stravn\u00e9 l\u00edstky, ste povinn\u00fd takto postupova\u0165, a\u017e po skon\u010den\u00ed zmluvy, najnesk\u00f4r od 01.01.2022. Zamestn\u00e1vate\u013e d\u00e1 svoj\u00edm zamestnancom podp\u00edsa\u0165 dohodu, ktor\u00e1 bude ur\u010dova\u0165 sp\u00f4sob zabezpe\u010denia stravovania zamestnancov a z\u00e1rove\u0148 si bude vies\u0165 intern\u00fa evidenciu zamestnancov, kde bud\u00fa zaevidovan\u00e9 \u00fadaje o tom, ak\u00fd sp\u00f4sob zabezpe\u010denia stravovania si zamestnanci zvolili a d\u00e1tum od kedy plat\u00ed tento sp\u00f4sob, aby sa nestalo, \u017ee sa forma poskytovania zmen\u00ed sk\u00f4r ako po uplynut\u00ed stanovenej doby.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u200d<strong>Finan\u010dn\u00fd pr\u00edspevok:<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022 nepodlieha odvodom a dani,<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022 minim\u00e1lna v\u00fd\u0161ka a maxim\u00e1lna v\u00fd\u0161ka je rovnak\u00e1, ako v pr\u00edpade poskytovania stravn\u00fdch l\u00edstkov t. j. minim\u00e1lne 2,11 eur po 4 hodin\u00e1ch pr\u00e1ce a maxim\u00e1lne 2,81 eur,<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022 zamestn\u00e1vate\u013e sa m\u00f4\u017ee rozhodn\u00fa\u0165, \u017ee bude prispieva\u0165 na finan\u010dn\u00fd pr\u00edspevok nad r\u00e1mec z\u00e1kona, v takomto pr\u00edpade je potrebn\u00e9 uvies\u0165, \u017ee v pr\u00edpade, \u017ee ide o pr\u00edspevok nad r\u00e1mec, vypl\u00e1can\u00fd zo soci\u00e1lneho fondu tak bude tento pr\u00edspevok osloboden\u00fd od dane a odvodov. Ak by zamestn\u00e1vate\u013e vyu\u017e\u00edval in\u00e9 zdroje, bude sa tento pr\u00edjem bra\u0165 ako zdanite\u013en\u00fd pr\u00edjem,<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022 zamestnanci uvidia pr\u00edspevok v \u010distom vo v\u00fdplatnej p\u00e1ske,<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022 finan\u010dn\u00fd pr\u00edspevok bude musie\u0165 by\u0165 vypl\u00e1can\u00fd rovnako ako stravn\u00e9 l\u00edstky na mesiac dopredu,<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">V parlamente sa v tomto obdob\u00ed prejedn\u00e1va novela Z\u00e1konn\u00edka pr\u00e1ce, ktor\u00e1 by umo\u017enila zamestn\u00e1vate\u013eom prispieva\u0165 zamestnancom na stravovanie a\u017e 100 % zo sumy stravn\u00e9ho poskytovan\u00e9ho po\u010das slu\u017eobnej cesty v trvan\u00ed 5 a\u017e 12 hod\u00edn. Pr\u00edspevok vo v\u00fd\u0161ke 100 % by bol t\u00fdm p\u00e1dom da\u0148ovo uznate\u013en\u00fdm v\u00fddavkom pre zamestn\u00e1vate\u013ea a z\u00e1rove\u0148 by bol osloboden\u00fd od dane a odvodov na strane zamestnanca.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Z\u00e1konn\u00edk pr\u00e1ce v dne\u0161nej dobe uklad\u00e1 povinnos\u0165 zamestn\u00e1vate\u013eom poskytova\u0165 stravovanie na za\u010diatku kalend\u00e1rneho mesiaca, na cel\u00fd mesiac dopredu. Zamestn\u00e1vate\u013eom t\u00e1to povinnos\u0165 v praxi sp\u00f4sobuje mnoho probl\u00e9mov hlavne v administrat\u00edve, nako\u013eko zamestn\u00e1vate\u013e nevie presne odhadn\u00fa\u0165, ko\u013eko dn\u00ed skuto\u010dne zamestnanec v danom mesiaci odpracuje. Novela Z\u00e1konn\u00edka pr\u00e1ce od 1.1.2022 by mala prinies\u0165 \u00fa\u013eavu pre zamestn\u00e1vate\u013eov, hlavne \u010do sa t\u00fdka administrat\u00edvnej z\u00e1\u0165a\u017ee v pr\u00edpade poskytovania finan\u010dn\u00e9ho pr\u00edspevku na stravovanie a jeho poskytovanie bude legislat\u00edvne zjednodu\u0161en\u00e9 z d\u00f4vodu, \u017ee mno\u017estvo zamestn\u00e1vate\u013eov nest\u00edha poskytn\u00fa\u0165 zamestnancom finan\u010dn\u00fd pr\u00edspevok na mesiac dopredu.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u200d<strong>Tehotensk\u00e9 a Tehotensk\u00e9 \u0161tipendium<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Na tehotensk\u00fa d\u00e1vku m\u00e1 n\u00e1rok od 01.04.2021 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. V\u00fd\u0161ka tehotensk\u00e9ho sa vypo\u010d\u00edta ako 15 % denn\u00e9ho VZ alebo pravdepodobn\u00e9ho denn\u00e9ho VZ. Minim\u00e1lna v\u00fd\u0161ka d\u00e1vky je v 30 d\u0148ovom mesiaci 215,50 eur.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">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<p class=\"wp-block-paragraph\">Na tehotensk\u00e9 \u0161tipendium m\u00e1 rovnako n\u00e1rok plnolet\u00e1 \u017eia\u010dka strednej \u0161koly v rovnakej v\u00fd\u0161ke 200 eur. Tehotensk\u00e9 sa bude vypl\u00e1ca\u0165 prednostne na \u00fa\u010det veden\u00fd v banke. \u017diados\u0165 o tehotensk\u00e9 vystavuje priamo o\u0161etruj\u00faci lek\u00e1r \u2013 gynekol\u00f3g a zamestnanky\u0148a ho mus\u00ed doru\u010di\u0165 Soci\u00e1lnej pois\u0165ovni.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u200d<strong>O\u0161etrovn\u00e9 \u010dlena rodiny<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Novela z\u00e1kona platn\u00e1 do 01.04.2021 prin\u00e1\u0161a zmenu v o\u0161etrovnom. Do 31.03.2021 bolo mo\u017en\u00e9 \u00eds\u0165 na O\u010cR len v pr\u00edpade, \u017ee i\u0161lo o chor\u00e9 die\u0165a, rodi\u010da alebo rodi\u010da man\u017eela (man\u017eelky) maxim\u00e1lne na 10 dn\u00ed. Od 01.04.2021 bude m\u00f4c\u0165 zamestnanec celodenne o\u0161etrova\u0165 aj vn\u00fa\u010da, star\u00fdch rodi\u010dov, s\u00farodencov alebo die\u0165a, ktor\u00e9 nie je pr\u00edbuzn\u00fdm v priamom rade a doba o\u0161etrovn\u00e9ho sa pred\u013a\u017eila z 10 dn\u00ed na 14 dn\u00ed.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">O\u0161etrovn\u00e9 \u010dlena rodiny po\u010das letn\u00fdch pr\u00e1zdnin<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Po\u010das letn\u00fdch pr\u00e1zdnin, kedy je \u0161kola zatvoren\u00e1 nevznikne rodi\u010dom n\u00e1rok na pandemick\u00e9 o\u0161etrovn\u00e9, nako\u013eko je \u0161kola zatvoren\u00e1 na z\u00e1klade \u0161kolsk\u00e9ho z\u00e1kona. N\u00e1rok na O\u010cR vznik\u00e1 len v pr\u00edpade, \u017ee die\u0165a do 16 rokov veku ochorie a vy\u017eaduje si celodenn\u00fa starostlivos\u0165. V tamto pr\u00edpade lek\u00e1r vystav\u00ed potvrdenie k O\u010cR, na z\u00e1klade ktor\u00e9ho mu bude vyplaten\u00e1 d\u00e1vka o\u0161etrovn\u00e9.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Matersk\u00e9 \u0161koly nemaj\u00fa zo z\u00e1kona pr\u00e1zdniny a z tohto d\u00f4vodu m\u00f4\u017eu rodi\u010dia die\u0165a\u0165a na rozdiel od rodi\u010dov \u0161kolopovinn\u00fdch deti \u010derpa\u0165 O\u010cR a Soci\u00e1lna pois\u0165ov\u0148a im bude vypl\u00e1ca\u0165 d\u00e1vku o\u0161etrovn\u00e9. &nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Pandemick\u00e9 o\u0161etrovn\u00e9 po\u010das letn\u00fdch pr\u00e1zdnin<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">V obdob\u00ed letn\u00fdch pr\u00e1zdnin m\u00f4\u017eu za ur\u010ditej situ\u00e1cie rodi\u010dia \u010di in\u00ed poistenci dost\u00e1va\u0165 d\u00e1vku pandemick\u00e9 o\u0161etrovn\u00e9 zo Soci\u00e1lnej pois\u0165ovne. Tak\u00e1to situ\u00e1cia m\u00f4\u017ee nastava\u0165 v pr\u00edpade, \u017ee matersk\u00e1 \u0161kola, ktor\u00fa die\u0165a nav\u0161tevuje bude po\u010das pr\u00e1zdniny zatvoren\u00e1 pre rozhodnutie pr\u00edslu\u0161n\u00e9ho org\u00e1nu alebo lek\u00e1r potvrd\u00ed, \u017ee die\u0165a ochorelo. N\u00e1rok na pandemick\u00e9 o\u0161etrovn\u00e9 vznikne aj na \u0161kolopovinn\u00e9 deti do 16 rokov veku, ktor\u00e9 ochorej\u00fa a potrebu o\u0161etrovania im potvrd\u00ed lek\u00e1r a deti do 11 rokov veku, ktor\u00fdm lek\u00e1r nariadi karant\u00e9nu \u010di izol\u00e1ciu.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u200d<strong>Dlhodob\u00e9 O\u0161etrovn\u00e9<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Od 01.04.2021 Soci\u00e1lna pois\u0165ov\u0148a zav\u00e1dza nov\u00fa d\u00e1vku pod n\u00e1zvom Dlhodob\u00e9 o\u0161etrovn\u00e9, ktor\u00e9 bude mo\u017en\u00e9 \u010derpa\u0165 a\u017e 90 dn\u00ed. V pr\u00edpade, \u017ee sa zamestnanec bude stara\u0165 o bl\u00edzkeho pr\u00edbuzn\u00e9ho, ktor\u00fd bol hospitalizovan\u00fd minim\u00e1lne 5 dn\u00ed a jeho stav si vy\u017eaduje celodenn\u00fa starostlivos\u0165 minim\u00e1lne 30 dn\u00ed alebo ide o paliat\u00edvneho pacienta m\u00e1 n\u00e1rok na o\u0161etrovn\u00e9 a\u017e 90 dn\u00ed. Dlhodob\u00e1 O\u010cR sa vz\u0165ahuje na osobu, o ktor\u00fa je potrebn\u00e9 sa stara\u0165, nie na konkr\u00e9tneho zamestnanca, preto je mo\u017en\u00e9 sa pri O\u010cR strieda\u0165, popr\u00edpade, \u010derpa\u0165 dlhodob\u00fa O\u010cR jednotlivo na viacer\u00fdch pr\u00edbuzn\u00fdch v jednom roku. Potvrdenie k dlhodobej<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">O\u010cR vystavuje o\u0161etruj\u00faci lek\u00e1r chor\u00e9ho pr\u00edbuzn\u00e9ho.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u200d<strong>Brig\u00e1dnick\u00e1 pr\u00e1ca \u0161tudentov po novom<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Noveliz\u00e1cia z\u00e1konn\u00edka pr\u00e1ce umo\u017e\u0148uje po novom pracova\u0165 aj \u0161tudentom star\u0161\u00edm ako 15 rokov, ktor\u00ed e\u0161te nemaj\u00fa skon\u010den\u00fa povinn\u00fa \u0161kolsk\u00fa doch\u00e1dzku. Od 01.03.2021 bud\u00fa m\u00f4c\u0165 \u0161tudenti star\u0161\u00ed ako 15 rokov vykon\u00e1va\u0165 len \u013eahk\u00e9 pr\u00e1ce, ktor\u00e9 neohrozia svoj\u00edm charakterom zdravie \u0161tudentov. Z\u00e1rove\u0148 \u0161tudenti, ktor\u00ed dov\u0155\u0161ili 15 rokov a maj\u00fa ukon\u010den\u00fa povinn\u00fa \u0161kolsk\u00fa doch\u00e1dzku k 31.8.2021 m\u00f4\u017eu vykon\u00e1va\u0165 pr\u00e1cu na DOBP\u0160.&nbsp;<strong>Zamestn\u00e1vate\u013e je povinn\u00fd po\u017eiada\u0165 o povolenie zamestn\u00e1va\u0165 tak\u00e9hoto \u0161tudenta prostredn\u00edctvom \u017eiadosti, ktor\u00fa pod\u00e1 pr\u00edslu\u0161n\u00e9mu in\u0161pektor\u00e1tu pr\u00e1ce, ktor\u00fd po dohode s pr\u00edslu\u0161n\u00fdm org\u00e1nom \u0161t\u00e1tnej spr\u00e1vy na \u00faseku verejn\u00e9ho zdravotn\u00edctva vyd\u00e1 povolenie na zamestn\u00e1vanie. Povolenie z\u00e1rove\u0148 obsahuje po\u010det hod\u00edn a podmienky, za ktor\u00fdch sa \u013eahk\u00e9 pr\u00e1ce m\u00f4\u017eu vykon\u00e1va\u0165. V pr\u00edpade, \u017ee in\u0161pektor\u00e1t pr\u00e1ce vykon\u00e1 kontrolu u zamestn\u00e1vate\u013ea a zist\u00ed, \u017ee dan\u00e9 podmienky boli poru\u0161en\u00e9, odoberie povolenie. \u0160tudent, ktor\u00fd m\u00e1 15 rokov a chce pracova\u0165 ako DOBP\u0160 sa mus\u00ed z\u00fa\u010dastni\u0165 lek\u00e1rskej prehliadky, ktorej v\u00fdstupom je povolenie na pr\u00e1cu.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Od 01.03.2021 bol zaveden\u00fd nov\u00fd in\u0161tit\u00fat tzv. prezumpcia zachovania \u0161tat\u00fatu \u017eiaka strednej \u0161koly po\u010das letn\u00fdch pr\u00e1zdniny nadv\u00e4zuj\u00facich na riadne ukon\u010denie \u0161t\u00fadia na strednej \u0161kole a prezumpcia zachovania \u0161tat\u00fatu \u0161tudenta vysokej \u0161koly dennou formou po\u010das letn\u00fdch pr\u00e1zdniny nadv\u00e4zuj\u00facich na riadne ukon\u010denie \u0161t\u00fadia na prvom stupni V\u0160. Prezumpcia \u0161tat\u00fatu trv\u00e1 a\u017e do 31.10. pr\u00edslu\u0161n\u00e9ho kalend\u00e1rneho roku, t. j. \u0161tudenti spomenut\u00ed vy\u0161\u0161ie m\u00f4\u017eu vykon\u00e1va\u0165 pr\u00e1cu na DOB\u0160 a\u017e do 31.10.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u200d<strong>Vypl\u00e1canie 13. a 14. platu v roku 2021<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Na Slovenku je mo\u017en\u00e9 svojim zamestnancom vypl\u00e1ca\u0165 13. a 14. plat tzv. letn\u00fd a zimn\u00fd plat. V rokoch 2019 a 2020 bol tento pr\u00edjem osloboden\u00fd od dane a odvodov. V roku 2021 u\u017e toto ustanovenie neplat\u00ed a je potrebn\u00e9 pr\u00edjem z 13. a 14. platu uv\u00e1dza\u0165 vo vymeriavac\u00edch z\u00e1kladov a odvies\u0165 da\u0148 a odvody do Soci\u00e1lnej a Zdravotnej pois\u0165ovne.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u200d<strong>Podmienky vzniku n\u00e1roku na matersk\u00e9 otca<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Podmienkou pre vznik n\u00e1roku na matersk\u00e9 je, aby otec die\u0165a\u0165a pri podan\u00ed \u017eiadosti o matersk\u00e9:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022 bol nemocensky poisten\u00fd,<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022 nemocensk\u00e9 poistenie mus\u00ed trva\u0165 aspo\u0148 270 dn\u00ed, do 30.04.2021 platilo, \u017ee otec die\u0165a\u0165a mus\u00ed by\u0165 nemocensky poisten\u00fd 270 dn\u00ed v posledn\u00fdch 2 rokoch, toto pravidlo sa men\u00ed a od 01.05.2021 plat\u00ed podmienka 270 dn\u00ed v obdob\u00ed pred podan\u00edm \u017eiadosti o matersk\u00e9, nemus\u00ed to by\u0165 striktne v posledn\u00fdch 2 rokoch<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u200d<strong>Dom\u00e1cka pr\u00e1ca a telepr\u00e1ca<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">V pr\u00edpade, \u017ee sa pr\u00e1ca, ktor\u00fa je mo\u017en\u00e9 vykon\u00e1va\u0165 aj na pracovisku zamestn\u00e1vate\u013ea vykon\u00e1vala pravidelne v rozsahu ustanoven\u00e9ho t\u00fd\u017edenn\u00e9ho pracovn\u00e9ho \u010dasu z dom\u00e1cnosti zamestnanca, jedn\u00e1 sa o:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022 dom\u00e1cku pr\u00e1cu (dom\u00e1ci u\u010dite\u013e, stol\u00e1r)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022 telepr\u00e1cu (potrebn\u00e9 pou\u017eitie informa\u010dn\u00fdch technol\u00f3gi\u00ed (po\u010d\u00edta\u010d, telef\u00f3n)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pravidelnos\u0165 v tomto pr\u00edpade neznamen\u00e1, \u017ee sa mus\u00ed pr\u00e1ca vykon\u00e1va\u0165 v ustanovenom t\u00fd\u017edennom pracovnom \u010das ale m\u00f4\u017ee by\u0165 dohodnut\u00fd rozsah pr\u00e1ce, ktor\u00fd je \u010das\u0165ou ustanoven\u00e9ho pracovn\u00e9ho \u010dasu napr. tri dni v t\u00fd\u017edni<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dom\u00e1cnos\u0165 predstavuje dohodnut\u00e9 miesto v\u00fdkonu pr\u00e1ce, ktor\u00e9 nemus\u00ed by\u0165 zhodn\u00e9 s trval\u00fdm pobytom zamestnanca. &nbsp;Miesto v\u00fdkonu v dom\u00e1cnosti mus\u00ed v\u0161ak sp\u013a\u0148a\u0165 podmienky pre v\u00fdkon pr\u00e1ce (technick\u00e9 zabezpe\u010denie, z\u00e1sady BOZP). V\u00fdkon dom\u00e1ckej pr\u00e1ce a telepr\u00e1ce je potrebn\u00e9 dohodn\u00fa\u0165 v pracovnej zmluve.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u200d<strong>Home Office (Pr\u00edle\u017eitostn\u00e1 pr\u00e1ca z domu)<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ide o pr\u00e1cu, ktor\u00e1 ma charakter pr\u00edle\u017eitostnej pr\u00e1ce z dom\u00e1cnosti zamestnanca a nie je dohodnut\u00e1 v pracovnej zmluve. Zamestn\u00e1vate\u013e mus\u00ed s pr\u00e1cou na Home Office s\u00fahlasi\u0165.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022 Zamestn\u00e1vate\u013e zabezpe\u010duje ochranu \u00fadajov,<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022 Zamestnanec je povinn\u00fd informova\u0165 zamestn\u00e1vate\u013ea o technick\u00fdch probl\u00e9moch, ktor\u00e9 mu neumo\u017e\u0148uj\u00fa pokra\u010dova\u0165 v pr\u00e1ci,<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022 Zamestnanec vykon\u00e1va pr\u00e1c v \u010dase ur\u010denom zamestn\u00e1vate\u013eom<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022 Zamestnanec m\u00e1 pr\u00e1vo na prek\u00e1\u017eky v pr\u00e1ci ako aj na v\u0161etky druhy pr\u00edplatkov (nad\u010das, sobota, nede\u013ea, noc, sviatok)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022 Zamestnanec m\u00e1 pr\u00e1vo po\u010das jeho nepretr\u017eit\u00e9ho denn\u00e9ho odpo\u010dinku, dovolenky alebo sviatku nepou\u017e\u00edva\u0165 pracovn\u00e9 prostriedky sl\u00fa\u017eiace na v\u00fdkon pr\u00e1ce. Ak zamestnanec odmietne vykon\u00e1va\u0165 pr\u00e1cu v \u010dase odpo\u010dinku, nepova\u017euje sa to za nesplnenie povinnost\u00ed.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>V\u00fdpove\u010f zamestn\u00e1vate\u013ea \u2013 dov\u0155\u0161enie 65 rokov a n\u00e1rok na d\u00f4chodok<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">S \u00fa\u010dinnos\u0165ou od 01.01.2022 pribudne do Z\u00e1konn\u00edka pr\u00e1ce \u010fal\u0161\u00ed d\u00f4vod, pre ktor\u00fd m\u00f4\u017ee zamestn\u00e1vate\u013e da\u0165 zamestnancovi v\u00fdpove\u010f. Bud\u00fa musie\u0165 by\u0165 splnen\u00e9 dve podmienky:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022 Zamestnanec dov\u0155\u0161i 65 rokov veku<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022 Dov\u0155\u0161i vek ur\u010den\u00fd na n\u00e1rok starobn\u00e9ho d\u00f4chodku<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Nako\u013eko je v dne\u0161nej dobe d\u00f4chodkov\u00fd vek stanoven\u00fd ni\u017e\u0161\u00ed ako 65 rokov, bude potrebn\u00e9 sk\u00fama\u0165 len podmienku dov\u0155\u0161enia veku 65 rokov. Zamestnanec pri ukon\u010den\u00ed pracovn\u00e9ho pomeru v\u00fdpove\u010fou zo strany zamestn\u00e1vate\u013ea bude ma\u0165 n\u00e1rok na odstupn\u00e9.<\/p>","protected":false},"excerpt":{"rendered":"<p>Pripravili sme pre V\u00e1s preh\u013ead legislat\u00edvnych zmien, ale aj okruhy t\u00e9m, ktor\u00e9 s\u00fa \u010dast\u00fdmi predmetmi diskusi\u00ed v oblasti miezd. \u200dZmeny v oblasti v\u00fdpo\u010dtu miezd \u200dMinim\u00e1lna mzda 2021 Minim\u00e1lna mzda pre rok 2021 je stanoven\u00e1 na sumu 623\u20ac. Pre jednu odpracovan\u00fa hodinu je to 3,580\u20ac pri pracovnom \u010dase 40 hod\/t\u00fd\u017edenne, v pr\u00edpade, \u017ee m\u00e1te rozvrhnut\u00fd pracovn\u00fd [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":733,"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-732","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 2021 | 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 2021 | E-Consulting\" \/>\n<meta property=\"og:description\" content=\"Pripravili sme pre V\u00e1s preh\u013ead legislat\u00edvnych zmien, ale aj okruhy t\u00e9m, ktor\u00e9 s\u00fa \u010dast\u00fdmi predmetmi diskusi\u00ed v oblasti miezd. \u200dZmeny v oblasti v\u00fdpo\u010dtu miezd \u200dMinim\u00e1lna mzda 2021 Minim\u00e1lna mzda pre rok 2021 je stanoven\u00e1 na sumu 623\u20ac. Pre jednu odpracovan\u00fa hodinu je to 3,580\u20ac pri pracovnom \u010dase 40 hod\/t\u00fd\u017edenne, v pr\u00edpade, \u017ee m\u00e1te rozvrhnut\u00fd pracovn\u00fd [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.e-cons.cz\/post\/legislativne-zmeny-platne-pre-rok-2021-2022\" \/>\n<meta property=\"og:site_name\" content=\"E-Consulting\" \/>\n<meta property=\"article:published_time\" content=\"2021-07-12T17:03:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-04-23T17:05:03+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.e-cons.cz\/wp-content\/uploads\/2024\/04\/image-100.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\" 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