{"id":758,"date":"2020-07-13T19:11:00","date_gmt":"2020-07-13T17:11:00","guid":{"rendered":"https:\/\/www.e-cons.eu\/?p=758"},"modified":"2024-04-23T19:12:10","modified_gmt":"2024-04-23T17:12:10","slug":"legislativne-zmeny-platne-pre-rok-2020-1","status":"publish","type":"post","link":"https:\/\/www.e-cons.eu\/sk\/post\/legislativne-zmeny-platne-pre-rok-2020-1","title":{"rendered":"Legislat\u00edvne zmeny platn\u00e9 pre rok 2020"},"content":{"rendered":"<figure class=\"wp-block-image size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"611\" src=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-110-1024x611.jpeg\" alt=\"\" class=\"wp-image-759\" srcset=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-110-1024x611.jpeg 1024w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-110-300x179.jpeg 300w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-110-768x458.jpeg 768w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-110.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<h3 class=\"wp-block-heading\">Zmeny v oblasti v\u00fdpo\u010dtu miezd<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Minim\u00e1lna mzda 2020<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Minim\u00e1lna mzda pre rok 2020 bola stanoven\u00e1 na sumu 580 \u20ac. Pre jednu odpracovan\u00fa hodinu je to 3,333 \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 3,4405 \u20ac.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Suma stravn\u00e9ho v roku 2020<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">V s\u00favislosti s pand\u00e9miou COVID-19 bolo z\u00e1konom \u010d. 127\/2020 Z. z. \u00fa\u010dinn\u00fdm od 21.5.2020 stanoven\u00e9, \u017ee uveden\u00e9 automatick\u00e9 zvy\u0161ovanie stravn\u00e9ho sa nebude uplat\u0148ova\u0165 a\u017e do 31.12.2021. Rovnako to plat\u00ed pre sumu z\u00e1kladnej n\u00e1hrady.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Schv\u00e1len\u00e1 suma stravn\u00e9ho MPSVR pri pracovnej ceste na 5,10 \u20ac od 1.7.2019 mala za n\u00e1sledok zv\u00fd\u0161enie hodnoty stravn\u00e9ho l\u00edstku z p\u00f4vodnej hodnoty 3,60 \u20ac na nov\u00fa hodnotu stravn\u00e9ho l\u00edstku 3,83 \u20ac. Zamestnanec m\u00e1 tak 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. 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<h3 class=\"wp-block-heading\">Zmeny v oblasti dan\u00ed<\/h3>\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 1.7.2020<\/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 210,20 \u20ac na sumu 214,83\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 214,83 \u20ac.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u017divotn\u00e9 minimum, ktor\u00e9 vstupuje do platnosti 1.7.2020 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 1.1.2021. V s\u00fa\u010dasnej dobe prebieha pripomienkovanie novely z\u00e1kona o dani z pr\u00edjmov v zmysle ktor\u00e9ho je predmetom \u00faprava sp\u00f4sobu zaokr\u00fah\u013eovania da\u0148ov\u00fdch veli\u010d\u00edn, a to nasledovne:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022 Mesa\u010dn\u00fd da\u0148ov\u00fd bonus&nbsp;<strong>23,22 \u20ac<\/strong>&nbsp;zv\u00fd\u0161enie z p\u00f4vodn\u00fdch 22,72 \u20ac, ak ide o vy\u017eivovan\u00e9 die\u0165a, ktor\u00e9 dov\u0155\u0161ilo 6 rokov;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022 Mesa\u010dn\u00fd da\u0148ov\u00fd bonus&nbsp;<strong>46,44 \u20ac<\/strong>&nbsp;zv\u00fd\u0161enie z p\u00f4vodn\u00fdch 45,44 \u20ac, ak ide o vy\u017eivovan\u00e9 die\u0165a do 6 rokov<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022 Ro\u010dn\u00fd da\u0148ov\u00fd bonus&nbsp;<strong>278,64 \u20ac<\/strong>&nbsp;zv\u00fd\u0161enie z p\u00f4vodn\u00fdch 272,64 \u20ac, ak ide o vy\u017eivovan\u00e9 die\u0165a, ktor\u00e9 nedov\u0155\u0161ilo 6 rokov je ro\u010dn\u00fd da\u0148ov\u00fd bonus&nbsp;<strong>557,28 \u20ac&nbsp;<\/strong>zv\u00fd\u0161enie z p\u00f4vodn\u00fdch 545,28 \u20ac.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022 Nezdanite\u013en\u00e1 \u010das\u0165 z\u00e1kladu dane&nbsp;<strong>375,95 \u20ac<\/strong>&nbsp;z p\u00f4vodn\u00fdch 367,85 \u20ac.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022 Nezdanite\u013en\u00e1 \u010das\u0165 z\u00e1kladu dane ro\u010dne&nbsp;<strong>4511,4 \u20ac<\/strong>&nbsp;z p\u00f4vodn\u00fdch 4414,2 \u20ac.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><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 2019 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 m\u00e1 povinnos\u0165 v pr\u00edpade zisten\u00fdch nezrovnalost\u00ed dolo\u017ei\u0165 \u010fal\u0161ie doklady a preuk\u00e1za\u0165 tak ch\u00fdbaj\u00face n\u00e1le\u017eitosti. 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\">Vl\u00e1da moment\u00e1lne rokuje o tom, \u017ee by pr\u00edspevok na rekre\u00e1ciu prepl\u00e1cal \u0161t\u00e1t a nie zamestn\u00e1vate\u013e ako tomu bolo doteraz. Koali\u010dn\u00e1 rada o tomto n\u00e1vrhu u\u017e rokovala a moment\u00e1lne je n\u00e1vrh v \u0161t\u00e1diu prerokov\u00e1vania.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">V tejto dobe kedy cel\u00fd svet bojuje s ochoren\u00edm COVID-19 sa mnoh\u00ed p\u00fdtaj\u00fa, \u010di je mo\u017en\u00e9 \u00eds\u0165 v t\u00fdchto mesiacoch na rekre\u00e1ciu po Slovensku. Nako\u013eko s\u00fa u\u017e ubytovacie zariadenia otvoren\u00e9 je mo\u017en\u00e9 predlo\u017ei\u0165 zamestn\u00e1vate\u013eovi doklady, na z\u00e1klade, ktor\u00fdch mu bude preplaten\u00fd pr\u00edspevok na rekre\u00e1ciu maxim\u00e1lne vo v\u00fd\u0161ke 275 eur. V mnoh\u00fdch zariadeniach je povinn\u00e9 preuk\u00e1za\u0165 sa negat\u00edvnym testom na COVID-19. V\u00fddavky, ktor\u00e9 s\u00favisia s n\u00e1kupom testu, je mo\u017en\u00e9 zaradi\u0165 do v\u00fddavkov, ktor\u00e9 s\u00favisia s ubytovan\u00edm a t\u00fdm p\u00e1dom bude \u010diastka za n\u00e1kup testu zahrnut\u00e1 do v\u00fdpo\u010dtu pr\u00edspevku (n\u00e1kup testu je potrebn\u00e9 preuk\u00e1za\u0165 dokladom, na ktorom bude vidite\u013en\u00e9, \u017ee test bol zak\u00fapen\u00fd danou osobou).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u0160portov\u00e9 pr\u00edspevky na die\u0165a<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Od 1.1.2020 plat\u00ed, \u017ee zamestn\u00e1vate\u013e m\u00f4\u017ee\/nemus\u00ed poskytn\u00fa\u0165 zamestnancovi pr\u00edspevok na \u0161portov\u00fa \u010dinnos\u0165 die\u0165a\u0165a. Zamestnanec, ktor\u00fd by chcel po\u017eiada\u0165 o \u0161portov\u00fd pr\u00edspevok mus\u00ed u zamestn\u00e1vate\u013ea pracova\u0165 minim\u00e1lne 2 roky (24 mesiacov). V\u00fd\u0161ka pr\u00edspevku je 55 % z vynalo\u017een\u00fdch n\u00e1kladov maxim\u00e1lne v\u0161ak 275 eur. Zamestnanec si m\u00f4\u017ee po\u017eiada\u0165 o \u0161portov\u00fd pr\u00edspevok prostredn\u00edctvom \u017eiadosti. Mus\u00ed \u00eds\u0165 o die\u0165a, ktor\u00e9 je mlad\u0161ie ako 18 rokov a die\u0165a mus\u00ed by\u0165 \u010dlenom klubu, ktor\u00fd je zap\u00edsan\u00fd v registri \u0161portov\u00fdch klubov a je pr\u00e1vnickou osobou minim\u00e1lne \u0161es\u0165 mesiacov.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Testy na koronav\u00edrus ako da\u0148ov\u00fd v\u00fddavok<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Aby zamestn\u00e1vate\u013e zabezpe\u010dil plynul\u00fa prev\u00e1dzku, \u010dastokr\u00e1t pristupuje k testovaniu svojich zamestnancov a zn\u00e1\u0161a tak finan\u010dn\u00e9 n\u00e1klady spojen\u00e9 s testovan\u00edm. Preto sa \u010dastokr\u00e1t vyskytuje ot\u00e1zka, \u010di si zamestn\u00e1vate\u013e m\u00f4\u017ee v\u00fddavky spojen\u00e9 s testami na koronu uplatni\u0165 ako da\u0148ov\u00fd v\u00fddavok. Na z\u00e1klade usmernen\u00ed je v\u00fddavok spojen\u00fd s testovan\u00edm zamestnancov uznate\u013en\u00fdm da\u0148ov\u00fdm v\u00fddavkom.<\/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\">Ak m\u00e1te zamestnancov, ktor\u00ed po\u010das \u0161kolsk\u00e9ho roku \u010derpali pandemick\u00e9 o\u0161etrovn\u00e9 na \u0161kolopovinn\u00e9 die\u0165a, tak po\u010das \u0161kolsk\u00fdch pr\u00e1zdnin, rodi\u010d&nbsp;<strong>nem\u00e1<\/strong>&nbsp;n\u00e1rok na pandemick\u00e9 o\u0161etrovn\u00e9 na zdrav\u00e9 die\u0165a a posledn\u00fd kr\u00e1t si m\u00f4\u017ee uplatni\u0165 o\u0161etrovn\u00e9 za mesiac j\u00fan. Rodi\u010d m\u00f4\u017ee die\u0165a da\u0165 cez letn\u00e9 pr\u00e1zdniny do denn\u00e9ho t\u00e1boru (tie s\u00fa u\u017e povolen\u00e9) alebo poprosi\u0165 rodinn\u00fdch pr\u00edslu\u0161n\u00edkov, aby sa o die\u0165a postarali po\u010das toho, ako bude zamestnanec v pr\u00e1ci.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Zatia\u013e, \u010do rodi\u010dia \u0161kolopovinn\u00fdch det\u00ed nemaj\u00fa n\u00e1rok na pandemick\u00e9 o\u0161etrovn\u00e9 na zdrav\u00e9 die\u0165a, rodi\u010dia \u0161k\u00f4lkarov ho bud\u00fa m\u00f4c\u0165 aj na\u010falej pobera\u0165.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0160k\u00f4lky zost\u00e1vaj\u00fa v letn\u00fdch mesiacoch uzatvoren\u00e9 na z\u00e1klade rozhodnutia pr\u00edslu\u0161n\u00e9ho org\u00e1nu. Z uveden\u00e9ho vypl\u00fdva, \u017ee rodi\u010dia \u0161k\u00f4lkarov bud\u00fa ma\u0165 n\u00e1rok na o\u0161etrovn\u00e9 aj v letn\u00fdch mesiacoch. V letn\u00fdch mesiacoch m\u00f4\u017eu o\u0161etrovn\u00e9 pobera\u0165 rodi\u010dia, ktor\u00fdch die\u0165a sa nedostalo do \u0161k\u00f4lky z kapacitn\u00fdch d\u00f4vodov alebo t\u00ed, ktor\u00ed z obavy o zdravie die\u0165a\u0165a, die\u0165a neumiestnili do \u0161k\u00f4lky. Soci\u00e1lna pois\u0165ov\u0148a nebude vy\u0161etrova\u0165, pre\u010do die\u0165a nenav\u0161tevuje \u0161k\u00f4lku.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Pracovn\u00fd pomer na dobu ur\u010dit\u00fa a jeho predl\u017eovanie po\u010das n\u00fadzov\u00e9ho stavu<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pracovn\u00fd pomer na dobu ur\u010dit\u00fa je mo\u017en\u00e9 dohodn\u00fa\u0165 najviac na dva roky. Po\u010das t\u00fdchto dvoch rokov je mo\u017en\u00e9 pred\u013a\u017ei\u0165 pracovn\u00fd pomer na dobu ur\u010dit\u00fa maxim\u00e1lne dva kr\u00e1t.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">D\u0148a 17.6.2020 vst\u00fapila do platnosti novela \u010d. 157\/2020 Z. z. Z\u00e1konn\u00edka pr\u00e1ce, v zmysle ktorej sa bude m\u00f4c\u0165 pracovn\u00fd pomer pred\u013a\u017ei\u0165 alebo op\u00e4tovne dohodn\u00fa\u0165 aj tret\u00ed kr\u00e1t.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pracovn\u00fd pomer na dobu ur\u010dit\u00fa, ktor\u00fd m\u00e1 skon\u010di\u0165 v \u010dase n\u00fadzov\u00e9ho stavu v s\u00favislosti s ochoren\u00edm COVID-19 alebo do dvoch mesiacov po skon\u010den\u00ed n\u00fadzov\u00e9ho stavu ale bol u\u017e dva kr\u00e1t pred\u013a\u017een\u00fd je mo\u017en\u00e9 op\u00e4tovne pred\u013a\u017ei\u0165 e\u0161te jedenkr\u00e1t maxim\u00e1lne na jeden rok. Pred\u013a\u017eenie pracovn\u00e9ho pomeru tret\u00edkr\u00e1t sa t\u00fdka t\u00fdch zamestnancov, ktor\u00fdch pracovn\u00fd pomer skon\u010d\u00ed od doby, kedy t\u00e1to novela nadobudla platnos\u0165 do dvoch mesiacov od odvolania n\u00fadzov\u00e9ho stavu.<\/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&nbsp;<strong>vznik\u00e1<\/strong>&nbsp;povinnos\u0165 doplati\u0165 si poistn\u00e9 len vo svojej&nbsp;<strong>zdravotnej pois\u0165ovni<\/strong>, 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\"><strong>Rodi\u010dovsk\u00fd pr\u00edspevok od 1.1.2020<\/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 2020:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00b7 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. Nie je d\u00f4le\u017eit\u00e9, \u010di matka die\u0165a\u0165a pracovala alebo podnikala. 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\">\u00b7 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\"><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 men\u00ed 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<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">dn\u00ed pred \u010derpan\u00edm dovolenky. Po\u010das pand\u00e9mie COVID-19 sa t\u00e1to lehota ozn\u00e1menia skr\u00e1tila na 7 dn\u00ed pri novej dovolenke a 2 dni pri starej dovolenke.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dovolenkov\u00fd n\u00e1rok&nbsp;<strong>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<h3 class=\"wp-block-heading\">\u010eal\u0161ie pl\u00e1novan\u00e9 a neschv\u00e1len\u00e9 legislat\u00edvne zmeny<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Zru\u0161enie stravn\u00fdch l\u00edstkov<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">V t\u00fdchto d\u0148och vl\u00e1da rozhoduje o zru\u0161en\u00ed stravn\u00fdch l\u00edstkov, ktor\u00e9 s\u00fa v platnosti u\u017e 20 rokov. P\u00f4vodn\u00fd n\u00e1vrh hovoril o to, \u017ee zamestnanec by si mohol s\u00e1m zvoli\u0165, \u010di mu bude vypl\u00e1can\u00fd pr\u00edspevok na stravovanie v pe\u0148a\u017enom vyjadren\u00ed alebo bude pou\u017e\u00edva\u0165 stravn\u00e9 l\u00edstky resp. Gastro kartu. Tento syst\u00e9m by v\u0161ak skomplikoval administrat\u00edvu zamestn\u00e1vate\u013eov a preto sa rozhoduje o \u00faplnom zru\u0161en\u00ed stravn\u00fdch l\u00edstkov. Pr\u00edspevok na stravovanie zamestnancov by aj na\u010falej zostal pre zamestn\u00e1vate\u013ea da\u0148ov\u00fdm v\u00fddavkom. Pr\u00edspevok na stravn\u00e9 by mal zvy\u0161ova\u0165 \u010dist\u00fa mzdu zamestnanca bez toho aby za pr\u00edspevok boli odveden\u00e9 odvody na soci\u00e1lne a zdravotn\u00e9 poistenie \u010di da\u0148.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u200d<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ing. Michaela Fodorov\u00e1<br>Payroll Consultant Junior<\/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. Zmeny v oblasti v\u00fdpo\u010dtu miezd Minim\u00e1lna mzda 2020 Minim\u00e1lna mzda pre rok 2020 bola stanoven\u00e1 na sumu 580 \u20ac. Pre jednu odpracovan\u00fa hodinu je to 3,333 \u20ac pri pracovnom \u010dase 40 hod\/t\u00fd\u017edenne, v pr\u00edpade, \u017ee m\u00e1te [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":759,"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-758","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 2020 | 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 2020 | 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. Zmeny v oblasti v\u00fdpo\u010dtu miezd Minim\u00e1lna mzda 2020 Minim\u00e1lna mzda pre rok 2020 bola stanoven\u00e1 na sumu 580 \u20ac. Pre jednu odpracovan\u00fa hodinu je to 3,333 \u20ac pri pracovnom \u010dase 40 hod\/t\u00fd\u017edenne, v pr\u00edpade, \u017ee m\u00e1te [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.e-cons.cz\/post\/legislativne-zmeny-platne-pre-rok-2020-1\" \/>\n<meta property=\"og:site_name\" content=\"E-Consulting\" \/>\n<meta property=\"article:published_time\" content=\"2020-07-13T17:11:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-04-23T17:12:10+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.e-cons.cz\/wp-content\/uploads\/2024\/04\/image-110.jpeg\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"716\" \/>\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\" 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