{"id":742,"date":"2021-01-04T19:07:00","date_gmt":"2021-01-04T18:07:00","guid":{"rendered":"https:\/\/www.e-cons.eu\/?p=742"},"modified":"2024-04-23T19:08:37","modified_gmt":"2024-04-23T17:08:37","slug":"legislativne-zmeny-platne-pre-rok-2021","status":"publish","type":"post","link":"https:\/\/www.e-cons.eu\/sk\/post\/legislativne-zmeny-platne-pre-rok-2021","title":{"rendered":"Legislat\u00edvne zmeny platn\u00e9 pre rok 2021"},"content":{"rendered":"\n<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-106-1024x683.jpeg\" alt=\"\" class=\"wp-image-746\" srcset=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-106-1024x683.jpeg 1024w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-106-300x200.jpeg 300w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-106-768x512.jpeg 768w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-106.jpeg 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Zmeny v oblasti minim\u00e1lna mzdy a mzdov\u00fdch zv\u00fdhodnen\u00ed 2021<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Minim\u00e1lna mzda pre rok 2021 predstavuje&nbsp;<strong>623\u20ac<\/strong>. Pre jednu odpracovan\u00fa hodinu je to&nbsp;<strong>3,58\u20ac<\/strong>&nbsp;pri pracovnom \u010dase 40 hod\/t\u00fd\u017edenne. V roku 2020 bola minim\u00e1lna mzda na \u00farovni 580 \u20ac a hodinov\u00e1 mzda bola vo v\u00fd\u0161ke 3,333 \u20ac. V \u010distom vyjadren\u00ed nov\u00e1 suma minim\u00e1lnej mzdy na rok 2021 bude predstavova\u0165 508,45 \u20ac mesa\u010dne, \u010do je n\u00e1rast oproti \u010distej minim\u00e1lnej mzde v roku 2020 o 31,71 \u20ac mesa\u010dne.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Tabu\u013eka pod\u013ea koeficientov minim\u00e1lnej mzdy pre jednotliv\u00e9 typy \u00fav\u00e4zkov<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"291\" src=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-105-1024x291.jpeg\" alt=\"\" class=\"wp-image-745\" srcset=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-105-1024x291.jpeg 1024w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-105-300x85.jpeg 300w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-105-768x218.jpeg 768w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-105.jpeg 1164w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u200d<strong>Mzdov\u00e9 zv\u00fdhodnenie za pr\u00e1cu v sobotu, v nede\u013eu, vo sviatok, v noci a pr\u00e1ca nad\u010das v roku 2021<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Novelou Z\u00e1konn\u00edka pr\u00e1ce platnou od 1.1.2021 sa men\u00ed sp\u00f4sob vypl\u00e1cania pr\u00edplatkov, ktor\u00e9 sa do roku 2020 vypl\u00e1cali ako percentu\u00e1lne vyjadrenie minim\u00e1lnej mzdy. Od roku 2021 sa stanovuje vypl\u00e1canie mzdov\u00fdch zv\u00fdhodnen\u00ed pevnou \u010diastkou, ktor\u00e1 bude vych\u00e1dza\u0165 z minim\u00e1lnej mzdy schv\u00e1lenej na rok 2021 t. j. zo 623 eur.<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" width=\"348\" height=\"220\" src=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-104.jpeg\" alt=\"\" class=\"wp-image-744\" srcset=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-104.jpeg 348w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-104-300x190.jpeg 300w\" sizes=\"(max-width: 348px) 100vw, 348px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Nov\u00fd v\u00fdpo\u010det minim\u00e1lnej mzdy pre rok 2021<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Minim\u00e1lna mzda sa m\u00f4\u017ee stanovi\u0165 pod\u013ea vzorca pre ur\u010denie v\u00fd\u0161ky minim\u00e1lnej mzdy od roku 2021. 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<strong>&nbsp;60 % priemernej mesa\u010dnej nomin\u00e1lnej mzdy zamestnanca<\/strong>&nbsp;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 2021 tak m\u00f4\u017ee by\u0165 vypo\u010d\u00edtan\u00e1 ako 60 % priemernej mzdy zistenej za rok 2020. Suma takto ur\u010denej minim\u00e1lnej mzdy bude zaokr\u00fahlen\u00e1 na cel\u00e9 eur\u00e1 nahor.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u200d<strong>Zmeny v da\u0148ovej oblasti a nezdanite\u013en\u00fdch \u010dastiach z\u00e1kladu dane<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Da\u0148 z pr\u00edjmov &#8211; sadzby dane 2021<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022 19 % zo z\u00e1kladu dane, ktor\u00fd nepresiahne sumu 37 981,94 \u20ac (t. j. 176,8-n\u00e1sobok sumy platn\u00e9ho \u017eivotn\u00e9ho minima),<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022 25 % zo z\u00e1kladu dane, ktor\u00fd presiahne sumu 37 981,94 \u20ac(t. j. 176,8-n\u00e1sobok sumy platn\u00e9ho \u017eivotn\u00e9ho minima),<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022 preddavky na da\u0148 z pr\u00edjmov zo zdanite\u013enej mzdy, ktor\u00e9 po\u010das roka zr\u00e1\u017ea a odv\u00e1dza zamestn\u00e1vate\u013e z miezd svojich zamestnancov sa po\u010d\u00edtaj\u00fa nasledovn\u00fdmi sadzbami:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&#8211; 19 % do zdanite\u013enej sumy (zdanite\u013enej mzdy) 3 165,16 \u20ac<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&#8211; 25 % nad zdanite\u013en\u00fa sumu (zdanite\u013en\u00fa mzdu) 3 165,16 \u20ac<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022 pri zr\u00e1\u017ekovej dani (\u00a7 43) je sadzba dane 19 % bez oh\u013eadu na v\u00fd\u0161ku pr\u00edjmu.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u200d<strong>Nezdanite\u013en\u00e1 \u010das\u0165 na da\u0148ovn\u00edka 2021<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">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 2021 z\u00e1klad dane:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022 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 19 936,22 \u20ac), v\u00fd\u0161ka ro\u010dnej nezdanite\u013enej \u010dasti z\u00e1kladu dane na da\u0148ovn\u00edka zodpoved\u00e1 \u010diastke 4 511,43 \u20ac (v\u00fd\u0161ka mesa\u010dnej nezdanite\u013enej \u010dasti z\u00e1kladu dane je 375,95 \u20ac),<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022 vy\u0161\u0161\u00ed ako 92,8-n\u00e1sobok sumy platn\u00e9ho \u017eivotn\u00e9ho minima (t. j. vy\u0161\u0161\u00ed ako 19 936,22 \u20ac), v\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 (9 495,49 \u20ac) a \u00bc z\u00e1kladu dane (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).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">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 375,95 \u20ac, ak u svojho zamestn\u00e1vate\u013ea podp\u00edsali&nbsp;<strong>Vyhl\u00e1senie na zdanenie pr\u00edjmov fyzick\u00fdch os\u00f4b zo z\u00e1vislej \u010dinnosti.<\/strong>&nbsp;<strong>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>&nbsp;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<p class=\"wp-block-paragraph\">\u200d<strong>Nezdanite\u013en\u00e1 \u010das\u0165 na man\u017eelku (man\u017eela) v roku 2021<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">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.&nbsp;<strong>37 981,94\u20ac.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ak z\u00e1klad dane da\u0148ovn\u00edka&nbsp;<strong>nepresiahol<\/strong>&nbsp;v\u00fd\u0161ku&nbsp;<strong>37 981,94 \u20ac<\/strong>, nezdanite\u013en\u00e1 \u010das\u0165 z\u00e1kladu dane na man\u017eelku (man\u017eela) bude:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022&nbsp;<strong>4 124,74 \u20ac &#8211; vlastn\u00fd pr\u00edjem man\u017eelky (man\u017eela)<\/strong>,<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ak z\u00e1klad dane da\u0148ovn\u00edka presiahol v\u00fd\u0161ku&nbsp;<strong>37 981,94 \u20ac<\/strong>, nezdanite\u013en\u00e1 \u010das\u0165 z\u00e1kladu dane na man\u017eelku (man\u017eela) bude:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022&nbsp;<strong>13 620,22 &#8211; \u00bc z\u00e1kladu dane da\u0148ovn\u00edka<\/strong>, ak man\u017eelka (man\u017eel) nedosiahla \u017eiadny vlastn\u00fd pr\u00edjem,<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022&nbsp;<strong>13 620,22 &#8211; [\u00bc z\u00e1kladu dane da\u0148ovn\u00edka<\/strong>&nbsp;&#8211; vlastn\u00fd pr\u00edjem man\u017eelky (man\u017eela)], ak man\u017eelka (man\u017eel) dosiahla vlastn\u00fd pr\u00edjem.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022 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 0,00 \u20ac.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u200d<strong>Nezdanite\u013en\u00e1 \u010diastka na k\u00fape\u013en\u00fa starostlivos\u0165, posledn\u00fd kr\u00e1t v roku 2020<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&#8211; Z\u00e1klad dane sa m\u00f4\u017ee zn\u00ed\u017ei\u0165 o sumu preuk\u00e1zate\u013ene zaplaten\u00fdch \u00fahrad slu\u017eieb v pr\u00edrodn\u00fdch lie\u010debn\u00fdch k\u00fape\u013eoch a k\u00fape\u013en\u00fdch lie\u010debniach, a to najviac do v\u00fd\u0161ky 50 \u20ac.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&#8211; Da\u0148ovn\u00edk si m\u00f4\u017ee uplatni\u0165 \u010fal\u0161\u00edch 50 eur z preuk\u00e1zate\u013ene zaplaten\u00fdch \u00fahrad aj za man\u017eelku a 50 \u20ac na ka\u017ed\u00e9 vy\u017eivovan\u00e9 die\u0165a, ak sa t\u00edto spolu s n\u00edm z\u00fa\u010dastnili k\u00fape\u013enej starostlivosti. Uveden\u00fa nezdanite\u013en\u00fa \u010das\u0165 z\u00e1kladu dane si m\u00f4\u017ee uplatni\u0165 len jeden z t\u00fdchto da\u0148ovn\u00edkov.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&#8211; Na z\u00e1klade novely z\u00e1kona o dani z pr\u00edjmov od roku 2021 si nebude mo\u017en\u00e9 uplatni\u0165 &nbsp;vy\u0161\u0161ie spom\u00ednan\u00fa nezdanite\u013en\u00fa \u010das\u0165 na k\u00fape\u013en\u00fa starostlivos\u0165. Posledn\u00fd kr\u00e1t si ju zamestnanec m\u00f4\u017ee uplatni\u0165 v Ro\u010dnom z\u00fa\u010dtovan\u00ed za rok 2020. V pr\u00edpade, \u017ee sa da\u0148ovn\u00edk z\u00fa\u010dastnil k\u00fape\u013eov na prelome rokov 2020 a 2021, N\u010cZD na k\u00fapele si bude m\u00f4c\u0165 e\u0161te uplatni\u0165 v Ro\u010dnom z\u00fa\u010dtovan\u00ed za rok 2020.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u200d<strong>Vyhl\u00e1senie na zdanenie pr\u00edjmov<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">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 2021. V roku 2021, tak bude potrebn\u00e9 z\u00edska\u0165 podp\u00edsan\u00e9 vyhl\u00e1senie len u tak\u00fdch zamestnancov, ktor\u00ed si napr\u00edklad v roku 2020 neuplat\u0148ovali nezdanite\u013en\u00fa \u010das\u0165 z\u00e1kladu dane alebo da\u0148ov\u00fd bonus na die\u0165a a v roku 2021 u\u017e maj\u00fa z\u00e1ujem o uplatnenie. \u010eal\u0161ou skupinou zamestnancov, ktor\u00ed by mali doru\u010di\u0165 vyhl\u00e1senie na rok 2021 s\u00fa zamestnanci, ktor\u00ed sa v priebehu roka 2020 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<p class=\"wp-block-paragraph\">\u200d<strong>Pau\u0161\u00e1lne v\u00fddavky<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">V roku 2021 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<p class=\"wp-block-paragraph\">\u200d<strong>Da\u0148ov\u00fd bonus<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Da\u0148ov\u00fd bonus na die\u0165a sa ka\u017ed\u00fdm rokom upravuje na z\u00e1klade zmeny \u017eivotn\u00e9ho minima. D\u0148a 2.12.2020 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 1.7.2021<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Da\u0148ov\u00fd bonus platn\u00fd do 30.6.2021:<\/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\">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<p class=\"wp-block-paragraph\">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<p class=\"wp-block-paragraph\">Da\u0148ov\u00fd bonus je mo\u017en\u00e9 uplatni\u0165 aj po\u010das pr\u00e1zdnin, kedy die\u0165a prech\u00e1dza zo Z\u0160 na S\u0160. V pr\u00edpade prechodu die\u0165a\u0165a zo S\u0160 na V\u0160 sa da\u0148ov\u00fd bonus rovnako m\u00f4\u017ee uplat\u0148ova\u0165 aj po\u010das pr\u00e1zdnin najdlh\u0161ie do 31.8.2020. Op\u00e4tovne sa m\u00f4\u017ee da\u0148ov\u00fd bonus uplatni\u0165 a\u017e po z\u00e1pise do prv\u00e9ho ro\u010dn\u00edka na V\u0160.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pri prechode z 1. stup\u0148a V\u0160 na 2. stupe\u0148 V\u0160 sa da\u0148ov\u00fd bonus posledn\u00fd kr\u00e1t uplatn\u00ed za mesiac, kedy die\u0165a zlo\u017eilo \u0161t\u00e1tnu sk\u00fa\u0161ku.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">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<p class=\"wp-block-paragraph\">\u200d<strong>Trin\u00e1sty a \u0161trn\u00e1sty plat v roku 2021<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Od 1.1.2021 sa upravuje \u00a7 118 ods. 4 Z\u00e1konn\u00edka pr\u00e1ce a 13. plat (letn\u00fd) a 14. plat (zimn\u00fd) sa bude pova\u017eova\u0165 za zdanite\u013en\u00fd pr\u00edjem. Znamen\u00e1 to, \u017ee tento pr\u00edjem u\u017e nebude od roku 2021 osloboden\u00fd od dane tak, ako to bolo doteraz. Zimn\u00fd plat, ktor\u00fd zamestn\u00e1vate\u013e, ktor\u00fd vyplat\u00ed svojim zamestnancom do 31.12.2020 bude posledn\u00fdm, ktor\u00fd bude od dane osloboden\u00fd. Letn\u00fd a zimn\u00fd plat bude od roku 2021 podlieha\u0165 aj odvodom na zdravotn\u00e9 a soci\u00e1lne poistenie. Od 1.1.2021 sa nebude 13. a 14. plat uv\u00e1dza\u0165 ani ako samostatn\u00e1 polo\u017eka na mzdovom liste.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u200d<strong>Rekre\u00e1cia zamestnancov a rekrea\u010dn\u00e9 poukazy<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Zamestn\u00e1vate\u013eovi, ktor\u00fd zamestn\u00e1va viac ako 49 zamestnancov vznik\u00e1 op\u00e4\u0165 v roku 2021 z\u00e1konn\u00e1 povinnos\u0165 preplati\u0165 svojim zamestnancom v\u00fddavky spojen\u00e9 s rekre\u00e1ciou na \u00fazem\u00ed Slovenskej republiky.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">V pr\u00edpade, \u017ee zamestn\u00e1vate\u013e evidoval za rok 2020 priemern\u00fd eviden\u010dn\u00fd po\u010det 49 zamestnancov a viac, m\u00e1 povinnos\u0165 po predlo\u017een\u00ed \u017eiadosti od svojho zamestnanca o rekre\u00e1ciu, preplati\u0165 jeho v\u00fddavky spojen\u00e9 s touto rekre\u00e1ciou. V pr\u00edpade, \u017ee v roku 2020 zamestn\u00e1vate\u013e nezamestn\u00e1val 49 zamestnancov, nevz\u0165ahuje sa na neho t\u00e1to povinnos\u0165. Je v\u0161ak na b\u00e1ze dobrovo\u013enosti aj u takejto malej spolo\u010dnosti dan\u00fd postup uplatni\u0165.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Podmienkou preplatenia opr\u00e1vnen\u00fdch v\u00fddavkov na rekre\u00e1ciu zamestnanca je, \u017ee musia obsahova\u0165 dve prenocovania na \u00fazem\u00ed Slovenska, v pobytov\u00fdch bal\u00edkoch m\u00f4\u017eu by\u0165 zahrnut\u00e9 aj stravovacie a in\u00e9 slu\u017eby. Z\u00e1kon ustanovuje zamestn\u00e1vate\u013eovi povinnos\u0165 prispie\u0165 nielen na rekre\u00e1ciu zamestnanca, ale i na rekre\u00e1ciu celej rodiny zamestnanca. Opr\u00e1vnen\u00fdmi v\u00fddavkami na rekre\u00e1ciu, ktor\u00e9 je zamestn\u00e1vate\u013e povinn\u00fd zamestnancovi preplati\u0165, s\u00fa aj preuk\u00e1zan\u00e9 v\u00fddavky zamestnanca na man\u017eela\/man\u017eelku, die\u0165a zamestnanca a in\u00fa osobu \u017eij\u00facu so zamestnancom v spolo\u010dnej dom\u00e1cnosti, ktor\u00ed sa so zamestnancom z\u00fa\u010dast\u0148uj\u00fa na rekre\u00e1cii. Zamestnanec m\u00f4\u017ee tie\u017e za opr\u00e1vnen\u00e9 v\u00fddavky na rekre\u00e1ciu pova\u017eova\u0165 i organizovan\u00e9 viacdenn\u00e9 aktivity a zotavovacie podujatia po\u010das \u0161kolsk\u00fdch pr\u00e1zdnin na \u00fazem\u00ed Slovenskej republiky pre svoje die\u0165a. V\u00fddavok na rekre\u00e1ciu je mo\u017en\u00e9 uhradi\u0165 rekrea\u010dn\u00fdmi poukazmi alebo z vlastn\u00fdch finan\u010dn\u00fdch zdrojov zamestnanca. V pr\u00edpade, \u017ee bude pobytov\u00fd bal\u00edk uhraden\u00fd z finan\u010dn\u00fdch zdrojov zamestnanca je potrebn\u00e9, aby zamestnanec predlo\u017eil do 30 dn\u00ed od skon\u010denia rekre\u00e1cie \u00fa\u010dtovn\u00e9 doklady s ozna\u010den\u00edm jeho mena. Zamestn\u00e1vate\u013e n\u00e1sledne preplat\u00ed opr\u00e1vnen\u00e9 v\u00fddavky zamestnanca na rekre\u00e1ciu. Po dolo\u017een\u00ed dokladov, fakt\u00fara, pokladni\u010dn\u00fd doklad, z ktor\u00fdch je jasn\u00e9, \u017ee v\u00fddavky boli hraden\u00e9 zamestnancom, je mo\u017en\u00e9 prist\u00fapi\u0165 k procesu preplatenia t\u00fdchto v\u00fddavkov zamestn\u00e1vate\u013eom. O \u00fahradu v\u00fddavkov na rekre\u00e1ciu m\u00f4\u017ee po\u017eiada\u0165 len ten zamestnanec, ktor\u00e9ho pracovn\u00fd pomer ku d\u0148u za\u010datia rekre\u00e1cie trv\u00e1 najmenej 24 mesiacov.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pr\u00edspevok bude vo v\u00fd\u0161ke 55 % opr\u00e1vnen\u00fdch n\u00e1kladov, maxim\u00e1lne v\u0161ak do 275 \u20ac ro\u010dne (pri plnom \u00fav\u00e4zku), zvy\u0161n\u00fdch 45 % si dopl\u00e1ca zamestnanec. Napr\u00edklad, ak zamestnanec vynalo\u017e\u00ed na rekre\u00e1ciu 500 a viac \u20ac ro\u010dne, zamestn\u00e1vate\u013e mu prispeje maxim\u00e1lnou sumou 275 \u20ac. Ak zamestnanec vynalo\u017e\u00ed na dovolenku ni\u017e\u0161iu sumu, zamestn\u00e1vate\u013e mu na \u0148u poskytne pr\u00edspevok vo v\u00fd\u0161ke 55 % opr\u00e1vnen\u00fdch v\u00fddavkov. Ak m\u00e1 zamestnanec krat\u0161\u00ed pracovn\u00fd \u010das, maxim\u00e1lna mo\u017en\u00e1 ro\u010dn\u00e1 suma pr\u00edspevku sa pomerne kr\u00e1ti pod\u013ea dohodnut\u00e9ho krat\u0161ieho pracovn\u00e9ho \u010dasu zamestnanca. Ak zamestnanec pracuje u dvoch zamestn\u00e1vate\u013eov s\u00fa\u010dasne a u obidvoch sp\u013a\u0148a ustanoven\u00e9 podmienky na poskytnutie pr\u00edspevku na rekre\u00e1ciu, m\u00f4\u017ee si tento pr\u00edspevok uplatni\u0165 len u jedn\u00e9ho z nich.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Zamestn\u00e1vate\u013e poskytne pr\u00edspevok na rekre\u00e1ciu na \u017eiados\u0165 zamestnanca. N\u00e1rok na preplatenie v\u00fddavkov spojen\u00fdch s rekre\u00e1ciou na \u00fazem\u00ed Slovenska maj\u00fa aj zamestnanci, ktor\u00ed s\u00fa na materskej dovolenke a rodi\u010dovskej dovolenke.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u200d<strong>Soci\u00e1lne a zdravotn\u00e9 poistenie rok 2021 a vybran\u00e9 zmeny<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Maxim\u00e1lny vymeriavac\u00ed z\u00e1klad na zdravotn\u00e9 poistenie nie je stanoven\u00fd. Okrem maxim\u00e1lneho vymeriavacieho z\u00e1kladu pre dividendy a to 60 0780 \u20ac. Minim\u00e1lny preddavok pri samoplatite\u013eovi a SZ\u010cO je stanoven\u00fd z vymeriavacieho z\u00e1kladu&nbsp;<strong>506,50 \u20ac<\/strong>, mesa\u010dn\u00fd preddavok na ZP je teda 70,91 \u20ac.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Maxim\u00e1lny vymeriavac\u00ed z\u00e1klad soci\u00e1lneho poistenia 7 091 \u20ac, okrem \u00farazov\u00e9ho poistenia, ktor\u00e9 maxim\u00e1lny vymeriavac\u00ed z\u00e1klad stanoven\u00fd nem\u00e1.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Odvody zamestn\u00e1vate\u013ea od 1.1.2021<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"497\" src=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-103-1024x497.jpeg\" alt=\"\" class=\"wp-image-743\" srcset=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-103-1024x497.jpeg 1024w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-103-300x146.jpeg 300w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-103-768x372.jpeg 768w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-103.jpeg 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><em>* \u00darazov\u00e9 poistenie nem\u00e1 stanoven\u00fd maxim\u00e1lny vymeriavac\u00ed z\u00e1klad. Pre ilustr\u00e1ciu sme ho vypo\u010d\u00edtali zo sumy maxim\u00e1lneho vymeriavacieho z\u00e1kladu stanoven\u00e9ho pre ostatn\u00e9 druhy soci\u00e1lneho poistenia. \u00darazov\u00e9 poistenie m\u00f4\u017eeme vypo\u010d\u00edta\u0165 aj z vy\u0161\u0161ieho vymeriavacieho z\u00e1kladu.<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>V pr\u00edpade, \u017ee by bol zamestnanec zdravotne postihnut\u00fd, sadzba zdravotn\u00e9ho poistenia sa zn\u00ed\u017ei o polovicu, tzn. na 5 % za zamestn\u00e1vate\u013ea a 2 % za zamestnanca.<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u200d<strong>Odvodov\u00e1 \u00fa\u013eava pre dlhodobo nezamestnan\u00fdch<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">V roku 2021 si bud\u00fa m\u00f4c\u0165 zamestn\u00e1vatelia uplatni\u0165 odvodov\u00fa \u00fa\u013eavu pri platen\u00ed poistn\u00e9ho. Zamestn\u00e1vate\u013e m\u00f4\u017ee zamestna\u0165 osobu, ktor\u00e1 bola evidovan\u00e1 na \u00farade pr\u00e1ce najmenej 12 mesiacov alebo 6 mesiacov, ak ide o najmenej rozvinut\u00e9 okresy.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Podmienkou odvodovej \u00fa\u013eavy, je dodr\u017eanie hrani\u010dnej v\u00fd\u0161ky pr\u00edjmu. Pre rok 2021 je t\u00e1to hranica nastaven\u00e1 na \u010diastku 731,64 eur. Maxim\u00e1lna v\u00fd\u0161ka dosiahnut\u00e9ho pr\u00edjmu rovnako plat\u00ed pre zamestnanca, ktor\u00fd bude pracova\u0165 na skr\u00e1ten\u00fd \u00fav\u00e4zok. Odvodov\u00fa \u00fa\u013eavu je mo\u017en\u00e9 vyu\u017ei\u0165 maxim\u00e1lne 12 kalend\u00e1rnych mesiacov po\u010das trvania pracovn\u00e9ho pomeru. \u010eal\u0161\u00edmi podmienkami je, \u017ee soci\u00e1lna pois\u0165ov\u0148a neeviduje poh\u013ead\u00e1vku vo\u010di zamestn\u00e1vate\u013eovi a kv\u00f4li prijatiu dan\u00e9ho zamestnanca nezn\u00ed\u017eila po\u010det akt\u00edvnych zamestnancov.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u200d<strong>Nemocensk\u00e9 d\u00e1vky a n\u00e1hrada pr\u00edjmu pri PN zamestnanca<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Maxim\u00e1lna suma n\u00e1hrady pr\u00edjmu po\u010das do\u010dasnej pracovnej neschopnosti (PN) zamestnanca (vypl\u00e1canej zamestn\u00e1vate\u013eom) bude od 1.1.2021 vo v\u00fd\u0161ke:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022 53,8520 \u20ac za prv\u00e9 tri dni do\u010dasnej pracovnej neschopnosti (PN),<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022 276,4403 \u20ac za \u010fal\u0161\u00edch sedem dn\u00ed do\u010dasnej pracovnej neschopnosti (PN).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Zamestn\u00e1vate\u013e, tak zaplat\u00ed zamestnancovi po\u010das prv\u00fdch 10 dn\u00ed PN v roku 2021 najviac 330,29\u20ac. Maxim\u00e1lny denn\u00fd vymeriavac\u00ed z\u00e1klad pre v\u00fdpo\u010det n\u00e1hrady pr\u00edjmu PN je 71,8027 \u20ac.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u200d<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u017divotn\u00e9 minimu od 1.1.2021 do 30.6.2021 predstavuje sumu 214,83 \u20ac<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u200d<strong>Od 1.1.2021 sa zv\u00fd\u0161ia aj maxim\u00e1lne sumy ostatn\u00fdch nemocensk\u00fdch d\u00e1vok<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Maxim\u00e1lny denn\u00fd vymeriavac\u00ed z\u00e1klad zo Soci\u00e1lnej pois\u0165ovne je vo v\u00fd\u0161ke 71,8027 \u20ac a pou\u017e\u00edva sa aj pri v\u00fdpo\u010dte ostatn\u00fdch nemocensk\u00fdch d\u00e1vok.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Maxim\u00e1lna suma (najviac za 10 dn\u00ed) o\u0161etrovn\u00e9ho bude od 1.1.2021 vo v\u00fd\u0161ke 395 \u20ac.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Maxim\u00e1lna suma matersk\u00e9ho bude od 1.1.2021 vo v\u00fd\u0161ke:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022 1669,50 \u20ac v 31 d\u0148ovom mesiaci,<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022 1615,60 \u20ac v 30 d\u0148ovom mesiaci,<\/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\">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<p class=\"wp-block-paragraph\">\u2022 275,90 \u20ac mesa\u010dne dostane vyplaten\u00e9 ten rodi\u010d, ktor\u00fd na dan\u00e9 die\u0165a nepoberal matersk\u00e9<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022 378,10 \u20ac mesa\u010dne dostane vyplaten\u00e9 ten rodi\u010d, ktor\u00fd na dan\u00e9 die\u0165a poberal matersk\u00e9.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">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<p class=\"wp-block-paragraph\">\u200d<strong>Tehotensk\u00e1 d\u00e1vka a Tehotensk\u00e9 \u0161tipendium od 1.4.2021<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">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. 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.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u200d<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Ostatn\u00e9 vybran\u00e9 zmeny v z\u00e1konn\u00edku pr\u00e1ce<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u200d<strong>\u00daprava n\u00e1roku na dovolenku<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Zamestnanec, ktor\u00fd do konca pr\u00edslu\u0161n\u00e9ho kalend\u00e1rneho roka dov\u0155\u0161i najmenej 33 rokov veku a trvale sa star\u00e1 o die\u0165a m\u00e1 n\u00e1rok na z\u00e1kladn\u00fa v\u00fdmeru dovolenky 5 t\u00fd\u017ed\u0148ov. V praxi st\u00e1le nie je presne zadefinovan\u00e9, \u010do znamen\u00e1 pojem trval\u00e1 starostlivos\u0165 o die\u0165a. Od roku 2021 sa navrhuje uvies\u0165 presn\u00e9 pomenovanie tohto pojmu v novele Z\u00e1konn\u00edka pr\u00e1ce nasledovne: \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. Toto postavenie m\u00e1 zamestnanec odo d\u0148a, ke\u010f zamestn\u00e1vate\u013eovi p\u00edsomne ozn\u00e1mil trval\u00fa starostlivos\u0165 o die\u0165a\u201c. Znamen\u00e1 to, \u017ee n\u00e1rok na 5 t\u00fd\u017ed\u0148ov dovolenky vznikne tomu zamestnancovi odo d\u0148a, kedy sa za\u010dal trvalo stara\u0165 o die\u0165a a t\u00fato skuto\u010dnos\u0165 p\u00edsomne preuk\u00e1zal zamestn\u00e1vate\u013eovi. V pr\u00edpade, \u017ee sa zamestnancovi narodilo die\u0165a po\u010das roka vznikne mu n\u00e1rok na 4 t\u00fd\u017edne + pomern\u00e1 \u010das\u0165 z 5 t\u00fd\u017ed\u0148a dovolenky.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u200d<strong>Stravovanie zamestnancov<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dlho sa diskutovalo o zmen\u00e1ch v poskytovan\u00ed stravovania zamestnancom. Od 1.3.2021 by mal ma\u0165 zamestnanec na v\u00fdber medzi stravn\u00fdm l\u00edstkom a finan\u010dn\u00fdm pr\u00edspevkom na stravovanie. Toto pr\u00e1vo bud\u00fa ma\u0165 len t\u00ed zamestnanci, ktor\u00ed nemaj\u00fa zabezpe\u010den\u00e9 stravovanie vo vlastnom stravovacom zariaden\u00ed alebo v inom stravovacom zariaden\u00ed. Zamestn\u00e1vate\u013eovi vnikn\u00fa nasledovn\u00e9 povinnosti:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022 stanov\u00ed lehotu, po\u010das ktorej si zamestnanci m\u00f4\u017eu vybra\u0165 sp\u00f4sob stravovania,<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022 ur\u010d\u00ed postup v pr\u00edpade, \u017ee si zamestnanec do stanovenej lehoty nevyberie sp\u00f4sob stravovania,<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022 ur\u010d\u00ed minim\u00e1lnu dobu, po\u010das ktorej nebude m\u00f4c\u0165 v\u00fdber zmeni\u0165, najviac 24 mesiacov,<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pri poskytnut\u00ed finan\u010dn\u00e9ho pr\u00edspevku na stravovanie bude zamestn\u00e1vate\u013e povinn\u00fd poskytn\u00fa\u0165 aj pr\u00edspevok na stravovanie zo soci\u00e1lneho fondu.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u200d<strong>Zmeny v sk\u00fa\u0161obnej dobe<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">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<p class=\"wp-block-paragraph\">\u200d<strong>Zmeny v zamestn\u00e1van\u00ed \u0161tudentov na DOBP\u0160<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">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","protected":false},"excerpt":{"rendered":"<p>Zmeny v oblasti minim\u00e1lna mzdy a mzdov\u00fdch zv\u00fdhodnen\u00ed 2021 Minim\u00e1lna mzda pre rok 2021 predstavuje&nbsp;623\u20ac. Pre jednu odpracovan\u00fa hodinu je to&nbsp;3,58\u20ac&nbsp;pri pracovnom \u010dase 40 hod\/t\u00fd\u017edenne. V roku 2020 bola minim\u00e1lna mzda na \u00farovni 580 \u20ac a hodinov\u00e1 mzda bola vo v\u00fd\u0161ke 3,333 \u20ac. V \u010distom vyjadren\u00ed nov\u00e1 suma minim\u00e1lnej mzdy na rok 2021 bude predstavova\u0165 [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":746,"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-742","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=\"Zmeny v oblasti minim\u00e1lna mzdy a mzdov\u00fdch zv\u00fdhodnen\u00ed 2021 Minim\u00e1lna mzda pre rok 2021 predstavuje&nbsp;623\u20ac. Pre jednu odpracovan\u00fa hodinu je to&nbsp;3,58\u20ac&nbsp;pri pracovnom \u010dase 40 hod\/t\u00fd\u017edenne. V roku 2020 bola minim\u00e1lna mzda na \u00farovni 580 \u20ac a hodinov\u00e1 mzda bola vo v\u00fd\u0161ke 3,333 \u20ac. 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