{"id":773,"date":"2020-01-10T19:30:00","date_gmt":"2020-01-10T18:30:00","guid":{"rendered":"https:\/\/www.e-cons.eu\/?p=773"},"modified":"2024-04-23T19:31:44","modified_gmt":"2024-04-23T17:31:44","slug":"legislativne-zmeny-platne-pre-rok-2020","status":"publish","type":"post","link":"https:\/\/www.e-cons.eu\/sk\/post\/legislativne-zmeny-platne-pre-rok-2020","title":{"rendered":"Legislat\u00edvne zmeny platn\u00e9 pre rok 2020"},"content":{"rendered":"\n<figure class=\"wp-block-image size-full\"><img fetchpriority=\"high\" decoding=\"async\" width=\"960\" height=\"640\" src=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-115.jpeg\" alt=\"\" class=\"wp-image-777\" srcset=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-115.jpeg 960w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-115-300x200.jpeg 300w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-115-768x512.jpeg 768w\" sizes=\"(max-width: 960px) 100vw, 960px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Legislat\u00edvne zmeny platn\u00e9 pre rok 2020<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Minim\u00e1lna mzda a mzdov\u00e9 zv\u00fdhodnenia 2020<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Minim\u00e1lna mzda pre rok 2020 predstavuje&nbsp;<strong>580<\/strong>&nbsp;<strong>\u20ac<\/strong>. Pre jednu odpracovan\u00fa hodinu je to&nbsp;<strong>3,333 \u20ac<\/strong>&nbsp;pri pracovnom \u010dase 40 hod\/t\u00fd\u017edenne. V roku 2019 bola minim\u00e1lna mzda na \u00farovni 520 \u20ac a hodinov\u00e1 mzda bola vo v\u00fd\u0161ke 2,989 \u20ac. V \u010distom vyjadren\u00ed nov\u00e1 suma minim\u00e1lnej mzdy na rok 2020 bude predstavova\u0165 476,74 \u20ac mesa\u010dne, \u010do je n\u00e1rast oproti \u010distej minim\u00e1lnej mzde v roku 2019 o 46,39 \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=\"284\" src=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-31-1024x284.png\" alt=\"\" class=\"wp-image-778\" srcset=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-31-1024x284.png 1024w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-31-300x83.png 300w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-31-768x213.png 768w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-31.png 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Mzdov\u00e9 zv\u00fdhodnenie za pr\u00e1cu v sobotu, v nede\u013eu, vo sviatok, v noci a pr\u00e1ca nad\u010das v roku 2020<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"887\" src=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-30-1024x887.png\" alt=\"\" class=\"wp-image-776\" srcset=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-30-1024x887.png 1024w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-30-300x260.png 300w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-30-768x666.png 768w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-30.png 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/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&nbsp;<strong>60 %<\/strong>&nbsp;<strong>priemernej mesa\u010dnej nomin\u00e1lnej mzdy zamestnanca&nbsp;<\/strong>v hospod\u00e1rstve Slovenskej republiky zverejnenej \u0160tatistick\u00fdm \u00faradom Slovenskej republiky za kalend\u00e1rny rok, ktor\u00fd 2 roky predch\u00e1dza kalend\u00e1rnemu roku, na ktor\u00fd sa ur\u010duje suma mesa\u010dnej minim\u00e1lnej mzdy (zverej\u0148uje sa v marci). Minim\u00e1lna mzda na rok 2021 tak m\u00f4\u017ee by\u0165 vypo\u010d\u00edtan\u00e1 ako 60 % priemernej mzdy zistenej za rok 2019. 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\"><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 2020<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>19 % zo z\u00e1kladu dane, ktor\u00fd nepresiahne sumu 37 163,36 \u20ac (t. j. 176,8-n\u00e1sobok sumy platn\u00e9ho \u017eivotn\u00e9ho minima),<\/li>\n\n\n\n<li>25 % zo z\u00e1kladu dane, ktor\u00fd presiahne sumu 37 163,36 \u20ac(t. j. 176,8-n\u00e1sobok sumy platn\u00e9ho \u017eivotn\u00e9ho minima),<\/li>\n\n\n\n<li>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:<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u00a019 % do zdanite\u013enej sumy (zdanite\u013enej mzdy) 3 096,95 \u20ac<\/li>\n\n\n\n<li>\u00a025 % nad zdanite\u013en\u00fa sumu (zdanite\u013en\u00fa mzdu) 3 096,95 \u20ac<\/li>\n\n\n\n<li>pri zr\u00e1\u017ekovej dani (\u00a7 43) je sadzba dane 19 % bez oh\u013eadu na v\u00fd\u0161ku pr\u00edjmu.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Nezdanite\u013en\u00e1 \u010das\u0165 na da\u0148ovn\u00edka 2020<\/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 2020 z\u00e1klad dane:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>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 19 506,56 \u20ac), v\u00fd\u0161ka ro\u010dnej nezdanite\u013enej \u010dasti z\u00e1kladu dane na da\u0148ovn\u00edka zodpoved\u00e1 \u010diastke 4 414,20 \u20ac (v\u00fd\u0161ka mesa\u010dnej nezdanite\u013enej \u010dasti z\u00e1kladu dane je 367,85 \u20ac),<\/li>\n\n\n\n<li>vy\u0161\u0161\u00ed ako 92,8-n\u00e1sobok sumy platn\u00e9ho \u017eivotn\u00e9ho minima (t. j. vy\u0161\u0161\u00ed ako 19 506,56 \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 (9 290,84 \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).<\/li>\n<\/ul>\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 367,85 \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>. 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. 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\"><strong>Nezdanite\u013en\u00e1 \u010das\u0165 na man\u017eelku (man\u017eela) v roku 2020<\/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>37 163,36<\/strong>&nbsp;<strong>\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>37 163,36<\/strong>&nbsp;<strong>\u20ac<\/strong>, nezdanite\u013en\u00e1 \u010das\u0165 z\u00e1kladu dane na man\u017eelku (man\u017eela) bude:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>4 035,84 \u20ac &#8211; vlastn\u00fd pr\u00edjem man\u017eelky (man\u017eela)<\/strong>,<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Ak z\u00e1klad dane da\u0148ovn\u00edka&nbsp;<strong>presiahol<\/strong>&nbsp;v\u00fd\u0161ku&nbsp;<strong>37 163,36<\/strong>&nbsp;<strong>\u20ac<\/strong>, nezdanite\u013en\u00e1 \u010das\u0165 z\u00e1kladu dane na man\u017eelku (man\u017eela) bude:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>13 326,68 &#8211; \u00bc z\u00e1kladu dane da\u0148ovn\u00edka<\/strong>, ak man\u017eelka (man\u017eel) nedosiahla \u017eiadny vlastn\u00fd pr\u00edjem,<\/li>\n\n\n\n<li><strong>13 326,68 &#8211; [\u00bc z\u00e1kladu dane da\u0148ovn\u00edka &#8211; vlastn\u00fd pr\u00edjem man\u017eelky (man\u017eela)]<\/strong>, ak man\u017eelka (man\u017eel) dosiahla vlastn\u00fd pr\u00edjem.<\/li>\n\n\n\n<li>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.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Nezdanite\u013en\u00e1 \u010diastka \u2013 k\u00fapele<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>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.<\/li>\n\n\n\n<li>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. Zoznam k\u00fape\u013en\u00fdch a lie\u010debn\u00fdch zariaden\u00ed uv\u00e1dzame v pr\u00edlohe \u010d. 1.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Vyhl\u00e1senie na zdanenie pr\u00edjmov od 1.1.2020<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pozit\u00edvna zmena, ktor\u00e1 sa uz\u00e1konila vedie k men\u0161ej administrat\u00edvnej n\u00e1ro\u010dnosti pre zamestnancov pri pr\u00e1ci s formul\u00e1rom \u201eVyhl\u00e1senie na uplatnenie nezdanite\u013enej \u010dasti z\u00e1kladu dane na da\u0148ovn\u00edka a da\u0148ov\u00e9ho bonusu\u201c. S pr\u00edchodom roka 1.1.2020 sa ru\u0161\u00ed ka\u017edoro\u010dn\u00e1 povinnos\u0165 pre zamestnancov podpisova\u0165 vyhl\u00e1senie na uplatnenie nezdanite\u013enej \u010dasti z\u00e1kladu dane na da\u0148ovn\u00edka a da\u0148ov\u00e9ho bonusu.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ka\u017ed\u00fdm rokom musel zamestnanec do 31. janu\u00e1ra doru\u010di\u0165 svojmu zamestn\u00e1vate\u013eovi vyhl\u00e1senie, aby mu boli zachovan\u00e9 rovnak\u00e9 nezdanite\u013en\u00e9 \u010dasti z\u00e1kladu dane a da\u0148ov\u00fd bonus ako predch\u00e1dzaj\u00faci rok. V roku 2020 u\u017e teda nebude potrebn\u00e9 od ka\u017ed\u00e9ho zamestnanca prija\u0165 op\u00e4\u0165 dokument \u201eVyhl\u00e1senie\u201c. Vy\u0161\u0161ie uveden\u00e9 v\u0161ak predpoklad\u00e1 dobr\u00fa znalos\u0165 pr\u00e1v a povinnost\u00ed zamestnancov zo z\u00e1kona o dani z pr\u00edjmov. V pr\u00edpade, \u017ee sa niektor\u00e1 skuto\u010dnos\u0165 v priebehu trvania pracovn\u00e9ho pomeru zmen\u00ed, zamestnanec m\u00e1 povinnos\u0165 ozn\u00e1mi\u0165 tak\u00fato skuto\u010dnos\u0165 zamestn\u00e1vate\u013eovi najnesk\u00f4r v posledn\u00fd kalend\u00e1rny de\u0148 dan\u00e9ho mesiaca, v ktorom zmena nastala.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">V roku 2020 tak bude potrebn\u00e9 z\u00edska\u0165 podp\u00edsan\u00e9 vyhl\u00e1senie len u tak\u00fdch zamestnancov, ktor\u00ed si napr\u00edklad v roku 2019 neuplat\u0148ovali nezdanite\u013en\u00fa \u010das\u0165 z\u00e1kladu dane alebo da\u0148ov\u00fd bonus na die\u0165a a v roku 2020 u\u017e maj\u00fa z\u00e1ujem o uplatnenie. \u010eal\u0161ou skupinou zamestnancov, ktor\u00ed by mali doru\u010di\u0165 vyhl\u00e1senie na rok 2020 s\u00fa zamestnanci, ktor\u00ed sa v priebehu roka 2019 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\"><strong>Pau\u0161\u00e1lne v\u00fddavky<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">V roku 2020 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\"><strong>Da\u0148ov\u00fd bonus<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ro\u010dn\u00e1 suma da\u0148ov\u00e9ho bonusu platn\u00e1 na rok 2020 predstavuje 272,64 \u20ac pri die\u0165ati nad 6 rokov. V pr\u00edpade, \u017ee sa uplat\u0148uje da\u0148ov\u00fd bonus na die\u0165a, ktor\u00e9 je mlad\u0161ie ako 6 rokov ro\u010dn\u00fd bonus predstavuje \u010diastku 545,28\u20ac. Mesa\u010dn\u00e9 vy\u010d\u00edslenie da\u0148ov\u00e9ho bonusu je nasledovn\u00e9:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>45,44 \u20ac na jedno die\u0165a vo veku do 6 rokov<\/li>\n\n\n\n<li>22,72 \u20ac na jedno die\u0165a vo veku od 6 rokov<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Hranica pr\u00edjmu pre priznanie n\u00e1roku je 6-n\u00e1sobok minim\u00e1lnej mzdy = 6 x 580 \u20ac = 3 480 \u20ac. Hranica pr\u00edjmu pre priznanie n\u00e1roku zamestnancovi mesa\u010dne je polovica minim\u00e1lnej mzdy = 580 \u20ac\/2 = 290 \u20ac.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Trin\u00e1sty a \u0161trn\u00e1sty plat v roku 2020<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>13. plat<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Aj na\u010falej ost\u00e1va v p\u00f4sobnosti term\u00edn 13. plat, ktor\u00fd je mo\u017en\u00fd zamestnancovi prizna\u0165 a vyplati\u0165 za mesiac m\u00e1j, teda najnesk\u00f4r v j\u00fani. V pr\u00edpade, \u017ee je 13. plat vyplaten\u00fd mus\u00ed dosiahnu\u0165 aspo\u0148 v\u00fd\u0161ku 500 \u20ac. V opa\u010dnom pr\u00edpade, nie je mo\u017en\u00e9 uplatni\u0165 z neho odvodov\u00e9 \u00fa\u013eavy. \u010eal\u0161ou podmienkou 13. platu je d\u013a\u017eka pracovn\u00e9ho pomeru k 30.4.2020. Pracovn\u00fd pomer zamestnanca, ktor\u00e9mu vyplat\u00edte 13. plat mus\u00ed trva\u0165 aspo\u0148 24 mesiacov. N\u00e1sledne po vyplaten\u00ed plat\u00ed, \u017ee 13 plat je:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>sloboden\u00fd od dane z pr\u00edjmov do 500 \u20ac<\/li>\n\n\n\n<li>osloboden\u00fd od zdravotn\u00e9ho poistenia do v\u00fd\u0161ky 500 \u20ac<\/li>\n\n\n\n<li>nie je osloboden\u00fd od odvodov do soci\u00e1lnej pois\u0165ovne<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>14. plat<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">V pr\u00edpade, \u017ee bol vyplaten\u00fd 13. plat, je mo\u017en\u00e9 vyplati\u0165 aj plat 14., ktor\u00fd by mal by\u0165 pre\u00fa\u010dtovan\u00fd v mzde za mesiac november. Podmienkou pre vyplatenie a uznanie v\u0161etk\u00fdch v\u00fdhod pojmu 14. plat je existencia u\u017e vyplaten\u00e9ho 13. platu v roku 2020. V\u00fd\u0161ka 14. platu mus\u00ed by\u0165 minim\u00e1lne vo v\u00fd\u0161ke priemern\u00e9ho mesa\u010dn\u00e9ho z\u00e1robku. D\u013a\u017eka pracovn\u00e9ho pomeru k 31.10.2020 je stanoven\u00e1 na 48 mesiacov. N\u00e1sledne po vyplaten\u00ed plat\u00ed, \u017ee 14. plat je:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>osloboden\u00fd od dane z pr\u00edjmov do 500 \u20ac<\/li>\n\n\n\n<li>osloboden\u00fd od zdravotn\u00e9ho poistenia do v\u00fd\u0161ky 500 \u20ac<\/li>\n\n\n\n<li>osloboden\u00fd od soci\u00e1lnych odvodov do v\u00fd\u0161ky 500 \u20ac<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><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 2020 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 2019 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 2019 zamestn\u00e1vate\u013e nezamestn\u00e1val 49 zamestnancov, nevz\u0165ahuje sa na neho 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&nbsp;<strong>24 mesiacov.<\/strong><\/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\"><strong>Pr\u00edspevok na \u0161portov\u00fa \u010dinnos\u0165 die\u0165a\u0165a<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">S \u00fa\u010dinnos\u0165ou od 1.1.2020 bol zaveden\u00fd nov\u00fd legislat\u00edvny pojem do z\u00e1konn\u00edka pr\u00e1ce a to pr\u00edspevok na \u0161portov\u00fa \u010dinnos\u0165 die\u0165a\u0165a \u00a7 152b. Jedn\u00e1 sa o dobrovo\u013en\u00fd pr\u00edspevok zamestn\u00e1vate\u013ea na podporu v\u00fddavkov, spojen\u00fdch so \u0161portovou \u010dinnos\u0165ou\/aktivitou die\u0165a\u0165a zamestnanca. Pr\u00edspevok zamestn\u00e1vate\u013ea je vo v\u00fd\u0161ke 55 % z opr\u00e1vnen\u00fdch v\u00fddavkov, najviac v\u0161ak v sume 275 \u20ac za rok. Na pr\u00edspevok nie je stanoven\u00fd pr\u00e1vny n\u00e1rok, zamestn\u00e1vate\u013e ho poskytne dobrovo\u013ene bez oh\u013eadu na po\u010det zamestnancov, ktor\u00fd nie je rozhoduj\u00faci. V\u00fdhodou dan\u00e9ho dobrovo\u013en\u00e9ho pr\u00edspevku je zahrnutie dan\u00fdch v\u00fddavkov do n\u00e1kladov zamestn\u00e1vate\u013ea. Po splnen\u00ed podmienok je na strane zamestnanca osloboden\u00fd od dane a odvodov na soci\u00e1lne a zdravotn\u00e9 poistenie. V pr\u00edpade, \u017ee sa zamestn\u00e1vate\u013e rozhodne zavies\u0165 pr\u00edspevok na \u0161portov\u00fa \u010dinnos\u0165 die\u0165a\u0165a, musia by\u0165 n\u00e1sledne splnen\u00e9 tieto podmienky:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>pracovn\u00fd pomer trv\u00e1 najmenej 24 mesiacov ku d\u0148u za\u010datia obdobia, na ktor\u00e9 sa vz\u0165ahuj\u00fa v\u00fddavky k preplateniu (dohod\u00e1r nem\u00e1 n\u00e1rok)<\/li>\n\n\n\n<li>doklad o zaplaten\u00ed v\u00fddavkov na \u0161portov\u00fa \u010dinnos\u0165 je predlo\u017een\u00fd k preplateniu do 30. dn\u00ed od jeho vydania<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">V pr\u00edpade, \u017ee nie s\u00fa splnen\u00e9 vy\u0161\u0161ie uveden\u00e9 podmienky, nie je mo\u017en\u00e9 oslobodi\u0165 dan\u00fd pr\u00edspevok od odvodov. V\u00fddavky na \u0161portov\u00fa \u010dinnos\u0165 die\u0165a\u0165a s\u00fa preplaten\u00e9 na z\u00e1klade predlo\u017eenej \u017eiadosti zamestnanca a dokladu zo \u0161portovej organiz\u00e1cie o zaplatenom \u010dlenskom, tr\u00e9ningovom, pr\u00edspevky hraden\u00e9 \u0161portovej organiz\u00e1ci\u00ed na v\u00fdjazdy, turnaje, \u0161portov\u00e9 oble\u010denie a podobne. Pr\u00edspevok na \u0161portov\u00fa \u010dinnos\u0165 je mo\u017en\u00e9 preplati\u0165 a oslobodi\u0165 v zmysle z\u00e1konn\u00edka pr\u00e1ce len v pr\u00edpade, \u017ee dan\u00e1 \u0161portov\u00e1 organiz\u00e1cia je zap\u00edsan\u00e1 v registri pr\u00e1vnick\u00fdch os\u00f4b v zmysle z\u00e1kona o \u0161porte a die\u0165a zamestnanca m\u00e1 pr\u00edslu\u0161nos\u0165 k tejto organiz\u00e1ci\u00ed najmenej 6 mesiacov. (\u010dlenstvo, registr\u00e1cia die\u0165a\u0165a mus\u00ed trva\u0165 najmenej 6 mesiacov)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><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. Z\u00e1konn\u00edk pr\u00e1ce nedefinuje pojem trval\u00e1 starostlivos\u0165 o die\u0165a pre \u00fa\u010dely stanovenia n\u00e1roku 5 t\u00fd\u017ed\u0148ov. Odpor\u00fa\u010dame, aby zamestnanec s\u00e1m prehl\u00e1sil, \u017ee sa o die\u0165a star\u00e1 a m\u00e1 n\u00e1rok na zv\u00fd\u0161enie dovolenkov\u00e9ho n\u00e1roku. Odpor\u00fa\u010dame zadefinova\u0165 preukazovanie n\u00e1roku zapracovan\u00edm smernice, ktor\u00e1 tento postup interne uprav\u00ed.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Vysielanie zamestnancov od 30.7.2020<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">S \u00fa\u010dinnos\u0165ou od 30. j\u00fala 2020 sa zapracov\u00e1va smernica Eur\u00f3pskeho parlamentu a Rady (E\u00da) 957\/2018\/E\u00da o vysielan\u00ed pracovn\u00edkov v r\u00e1mci poskytovania slu\u017eieb. Roz\u0161iruje sa p\u00f4vodn\u00fd rozsah \u201etvrd\u00e9 jadro\u201c Z\u00e1konn\u00edka pr\u00e1ce, ktor\u00e9 sa uplat\u0148uje pri vyslan\u00fdch zamestnancov pri uplatnen\u00ed vypl\u00e1ca\u0165 im minim\u00e1lnu mzdu a minim\u00e1lne mzdov\u00e9 n\u00e1roky na cel\u00fd okruh odme\u0148ovania pod\u013ea z\u00e1konn\u00edka pr\u00e1ce. Zaveden\u00edm zmeny od 30.7.2020, bude zamestn\u00e1vate\u013e povinn\u00fd zabezpe\u010di\u0165 vyslan\u00fdm zamestnancom rovnak\u00e9 odme\u0148ovanie, ako maj\u00fa be\u017en\u00ed zamestnanci v danom \u010dlenskom \u0161t\u00e1te. Pod pojmom rovnak\u00e9 odme\u0148ovanie ch\u00e1peme minim\u00e1lne mzdov\u00e9 tarify, ako aj v\u0161etky pr\u00edplatky, odmeny, bonusy, na ktor\u00e9 maj\u00fa zamestnanci dan\u00e9ho \u010dlensk\u00e9ho \u0161t\u00e1tu n\u00e1rok pod\u013ea vn\u00fatro\u0161t\u00e1tnych v\u0161eobecne z\u00e1v\u00e4zn\u00fdch pr\u00e1vnych predpisov alebo kolekt\u00edvnych zml\u00fav. V pr\u00edpade, \u017ee vyslanie presiahne 12 resp. 18 mesiacov, bude zamestn\u00e1vate\u013e povinn\u00fd dodr\u017eiava\u0165 legislat\u00edvu platn\u00fa na \u00fazem\u00ed \u0161t\u00e1tu teda v\u0161etky uplatnite\u013en\u00e9 pracovn\u00e9 podmienky, ktor\u00e9 platia v \u010dlenskom \u0161t\u00e1te v\u00fdkonu pr\u00e1ce.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Soci\u00e1lne a zdravotn\u00e9 poistenie rok 2020<\/strong>\u200d<\/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,&nbsp;<\/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 1.1.2020<\/strong>\u200d<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"439\" src=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-29-1024x439.png\" alt=\"\" class=\"wp-image-775\" srcset=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-29-1024x439.png 1024w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-29-300x129.png 300w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-29-768x329.png 768w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-29.png 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">* \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.<br>V pr\u00edpade, \u017ee by bol zamestnanec zdravotne postihnut\u00fd, sadzba zdravotn\u00e9ho poistenia sa&nbsp;<strong>zn\u00ed\u017ei o polovicu, tzn. na 5 % za zamestn\u00e1vate\u013ea a 2 % za zamestnanca.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u200d<strong>Hranica pr\u00edjmu pri zamestn\u00e1van\u00ed dlhodobo nezamestnan\u00fdch<\/strong>\u200d<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Hranica pr\u00edjmu, do ktor\u00e9ho sa uplatn\u00ed v\u00fdnimka pri odvodoch, je pre pracovn\u00fd pomer alebo \u0161t\u00e1tnozamestnaneck\u00fd pomer, ktor\u00fd vznikol v roku 2019 a pokra\u010duje v roku 2020, suma 67 % z 954 \u20ac, \u010do je suma 639,18 \u20ac. Hranica pr\u00edjmu, do ktor\u00e9ho sa uplatn\u00ed v\u00fdnimka pri odvodoch, je pre pracovn\u00fd pomer alebo \u0161t\u00e1tnozamestnaneck\u00fd pomer, ktor\u00fd vznikne v roku 2020 suma 67 % z 1 013 \u20ac, \u010do je suma 678,71 \u20ac.<strong>\u200d<\/strong><\/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>\u200d<\/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 1.1.2020 vo v\u00fd\u0161ke:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>49,9561 \u20ac za prv\u00e9 tri dni do\u010dasnej pracovnej neschopnosti (PN),<\/li>\n\n\n\n<li>256,4415 \u20ac za \u010fal\u0161\u00edch sedem dn\u00ed do\u010dasnej pracovnej neschopnosti (PN).<\/li>\n<\/ul>\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 2020 najviac 562,83 \u20ac. Maxim\u00e1lny denn\u00fd vymeriavac\u00ed z\u00e1klad pre v\u00fdpo\u010det n\u00e1hrady pr\u00edjmu PN je 66,6082 \u20ac.<strong>\u200d<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u200d<strong>\u017divotn\u00e9 minimu od 1.1.2020 do 30.6.2020 predstavuje sumu 210,20 \u20ac<br>Od 1.1.2020 sa zv\u00fd\u0161ia aj maxim\u00e1lne sumy ostatn\u00fdch nemocensk\u00fdch d\u00e1vok<\/strong>\u200d<\/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 66,6083 \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 1.1.2020 vo v\u00fd\u0161ke 366,346 \u20ac.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Maxim\u00e1lna suma matersk\u00e9ho bude od 1.1.2020 vo v\u00fd\u0161ke:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>1 548,70 \u20ac v 31 d\u0148ovom mesiaci,<\/li>\n\n\n\n<li>1 498,70 \u20ac v 30 d\u0148ovom mesiaci,<strong>\u200d<\/strong><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u200d<strong>Zmena v z\u00e1kone o rodi\u010dovskom pr\u00edspevku<\/strong>\u200d<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Od 1.1.2020 je v platnosti nov\u00e1 v\u00fd\u0161ka rodi\u010dovsk\u00e9ho pr\u00edspevku, ktor\u00fd je vypl\u00e1can\u00fd z \u00daradu pr\u00e1ce soci\u00e1lnych vec\u00ed a rodiny. Nov\u00fa \u010diastku rodi\u010dovsk\u00e9ho pr\u00edspevku:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>270 \u20ac mesa\u010dne dostane vyplaten\u00fa ten rodi\u010d, ktor\u00fd na dan\u00e9 die\u0165a nepoberal matersk\u00e9<\/li>\n\n\n\n<li>370 \u20ac mesa\u010dne dostane vyplaten\u00fa ten rodi\u010d, ktor\u00fd na dan\u00e9 die\u0165a poberal matersk\u00e9<\/li>\n<\/ul>\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. Pre mnoh\u00fdch rodi\u010dov, ktor\u00ed poberali do konca roka 2019 pr\u00edspevok na starostlivos\u0165 bude v\u00fdhodnej\u0161ie (ak na dan\u00e9 die\u0165a poberali matersk\u00e9) ak od roka 2020 po\u017eiadaj\u00fa pr\u00edslu\u0161n\u00fd \u00darad pr\u00e1ce soci\u00e1lnych vec\u00ed a rodiny o rodi\u010dovsk\u00fd pr\u00edspevok, automaticky sa tak strat\u00ed n\u00e1rok na \u010derpanie pr\u00edspevku na starostlivos\u0165, ktor\u00fd je o 90 \u20ac ni\u017e\u0161\u00ed.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"718\" height=\"1024\" src=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-28-718x1024.png\" alt=\"\" class=\"wp-image-774\" srcset=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-28-718x1024.png 718w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-28-210x300.png 210w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-28.png 743w\" sizes=\"(max-width: 718px) 100vw, 718px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u200d<strong>Lucia Troj\u00e1kov\u00e1<\/strong>\u200d<br>Payroll Consultant Senior<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Legislat\u00edvne zmeny platn\u00e9 pre rok 2020 Minim\u00e1lna mzda a mzdov\u00e9 zv\u00fdhodnenia 2020 Minim\u00e1lna mzda pre rok 2020 predstavuje&nbsp;580&nbsp;\u20ac. Pre jednu odpracovan\u00fa hodinu je to&nbsp;3,333 \u20ac&nbsp;pri pracovnom \u010dase 40 hod\/t\u00fd\u017edenne. V roku 2019 bola minim\u00e1lna mzda na \u00farovni 520 \u20ac a hodinov\u00e1 mzda bola vo v\u00fd\u0161ke 2,989 \u20ac. V \u010distom vyjadren\u00ed nov\u00e1 suma minim\u00e1lnej mzdy na [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":777,"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-773","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=\"Legislat\u00edvne zmeny platn\u00e9 pre rok 2020 Minim\u00e1lna mzda a mzdov\u00e9 zv\u00fdhodnenia 2020 Minim\u00e1lna mzda pre rok 2020 predstavuje&nbsp;580&nbsp;\u20ac. Pre jednu odpracovan\u00fa hodinu je to&nbsp;3,333 \u20ac&nbsp;pri pracovnom \u010dase 40 hod\/t\u00fd\u017edenne. V roku 2019 bola minim\u00e1lna mzda na \u00farovni 520 \u20ac a hodinov\u00e1 mzda bola vo v\u00fd\u0161ke 2,989 \u20ac. 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