{"id":783,"date":"2019-06-29T19:32:00","date_gmt":"2019-06-29T17:32:00","guid":{"rendered":"https:\/\/www.e-cons.eu\/?p=783"},"modified":"2024-04-23T19:34:27","modified_gmt":"2024-04-23T17:34:27","slug":"legislativne-zmeny-platne-pre-rok-2019-2020","status":"publish","type":"post","link":"https:\/\/www.e-cons.eu\/sk\/post\/legislativne-zmeny-platne-pre-rok-2019-2020","title":{"rendered":"Legislat\u00edvne zmeny platn\u00e9 pre rok 2019"},"content":{"rendered":"<figure class=\"wp-block-image size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-117-1024x683.jpeg\" alt=\"\" class=\"wp-image-784\" srcset=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-117-1024x683.jpeg 1024w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-117-300x200.jpeg 300w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-117-768x512.jpeg 768w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-117.jpeg 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Legislat\u00edvne zmeny platn\u00e9 pre rok 2019<\/strong><\/p>\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 s na\u0161imi klientmi.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Zmeny v oblasti v\u00fdpo\u010dtu miezd<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Minim\u00e1lna mzda 2019<\/strong><br>Minim\u00e1lna mzda pre rok 2019 predstavuje 520 \u20ac. Pre jednu odpracovan\u00fa hodinu je to 2,989 \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 3,0854 \u20ac.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Mzdov\u00e9 zv\u00fdhodnenia platn\u00e9 od 1.5.2019<\/strong><br>Okrem z\u00e1kladnej minim\u00e1lnej mzdy maj\u00fa zamestnanci ako aj dohod\u00e1ri n\u00e1rok na mzdov\u00e9 zv\u00fdhodnenie, tzv. doplnkov\u00e9 plnenie, resp. pr\u00edplatky. Na pr\u00edplatky m\u00e1 zamestnanec n\u00e1rok po splnen\u00ed ur\u010dit\u00fdch predpokladov v s\u00favislosti s v\u00fdkonom pr\u00e1ce. Mzdov\u00e9 zv\u00fdhodnenie patr\u00ed u\u017e aj dohod\u00e1rom, ktor\u00ed pracuj\u00fa u zamestn\u00e1vate\u013ea na dohody o vykonan\u00ed pr\u00e1ce, \u010dinnosti alebo na dohodu o brig\u00e1dnickej pr\u00e1ci \u0161tudenta.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">V s\u00falade so Z\u00e1konn\u00edkom pr\u00e1ce je zamestn\u00e1vate\u013e povinn\u00fd poskytova\u0165 zamestnancovi od 1.5.2019 nasledovn\u00e9 druhy pr\u00edplatkov:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>pr\u00edplatok na pr\u00e1cu nad\u010das &#8211; najmenej 25% priemern\u00e9ho hodinov\u00e9ho z\u00e1robku, t.j. najmenej 0,7472 \u20ac\/h<\/li>\n\n\n\n<li>pr\u00edplatok za pr\u00e1cu vo sviatok &#8211; najmenej 100% priemern\u00e9ho hodinov\u00e9ho z\u00e1robku, t.j. najmenej 2,989 \u20ac\/h<\/li>\n\n\n\n<li>pr\u00edplatok za pr\u00e1cu v sobotu &#8211; najmenej 50% platnej hodinovej minim\u00e1lnej mzdy, t.j. 1,4945 \u20ac\/h<\/li>\n\n\n\n<li>pr\u00edplatok za pr\u00e1cu v nede\u013eu &#8211; najmenej 100% platnej hodinovej minim\u00e1lnej mzdy, t.j. 2,989 \u20ac\/h<\/li>\n\n\n\n<li>pr\u00edplatok za pr\u00e1cu v noci &#8211; najmenej 50% platnej hodinovej minim\u00e1lnej mzdy, t.j. 1,4945 \u20ac\/h (rizikov\u00e1 pr\u00e1ca)<\/li>\n\n\n\n<li>pr\u00edplatok za pr\u00e1cu v noci &#8211; najmenej 40% platnej hodinovej minim\u00e1lnej mzdy, t.j. 1,1956 \u20ac\/h (nerizikov\u00e1 pr\u00e1ca)<\/li>\n\n\n\n<li>mzdov\u00e1 kompenz\u00e1cia za s\u0165a\u017een\u00fd v\u00fdkon pr\u00e1ce 20% platnej hodinovej minim\u00e1lnej mzdy, t.j. 0,5978 \u20ac\/h.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Suma stravn\u00e9ho od 1.7.2019<\/strong><br>Schv\u00e1len\u00e1 suma nov\u00e9ho 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 od 1.7.2019 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 n\u00e1kladov 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 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.<\/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<ul class=\"wp-block-list\">\n<li>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,<\/li>\n\n\n\n<li>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,<\/li>\n\n\n\n<li>pre \u010dasov\u00e9 p\u00e1smo nad 18 hod\u00edn trvania pracovnej cesty je v\u00fd\u0161ka stravn\u00e9ho 11,60 \u20ac.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Hodnota stravovacej pouk\u00e1\u017eky mus\u00ed predstavova\u0165 najmenej 75% stravn\u00e9ho poskytovan\u00e9ho pri pracovnej ceste v trvan\u00ed 5 a\u017e 12 hod\u00edn pod\u013ea osobitn\u00e9ho predpisu. Minim\u00e1lna hodnota stravovacej pouk\u00e1\u017eky sa men\u00ed od 1.7.2019 zo s\u00fa\u010dasn\u00fdch 3,60 \u20ac na 3,83 \u20ac. Po novej \u00faprave bude teda zamestn\u00e1vate\u013e prispieva\u0165 na jeden stravn\u00fd l\u00edstok minim\u00e1lne 2,11 \u20ac a zamestnancovi bude zrazen\u00e9 1,72 \u20ac.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Zmeny v oblasti dan\u00ed<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Nav\u00fd\u0161enie \u017eivotn\u00e9ho minima \u2013 vplyv na da\u0148ov\u00fd bonus, nezdanite\u013en\u00fa \u010das\u0165 z\u00e1kladu dane a nepostihnute\u013en\u00e9 \u010dasti od 1.7.2019<\/strong><br>Schv\u00e1lenie n\u00e1vrhu Opatrenia MPSVR, ktor\u00fdm sa navrhla zv\u00fd\u0161i\u0165 suma \u017eivotn\u00e9ho minima zo sumy 205,07 \u20ac na sumu 210,20 \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 210,20 \u20ac.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Zv\u00fd\u0161enie \u017eivotn\u00e9ho minima ovplyvn\u00ed v\u00fd\u0161ku d\u0148ov\u00e9ho bonusu na die\u0165a a nezdanite\u013enej \u010dasti z\u00e1kladu dane platn\u00e9 od 1.1.2020. 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<ul class=\"wp-block-list\">\n<li>Mesa\u010dn\u00fd da\u0148ov\u00fd bonus 22,72 \u20ac zv\u00fd\u0161enie z p\u00f4vodn\u00fdch 22,17 \u20ac da\u0148ov\u00fd bonus na die\u0165a 45,44 \u20ac ak ide vy\u017eivovan\u00e9 die\u0165a, ktor\u00e9 nedov\u0155\u0161ilo 6 rokov;<\/li>\n\n\n\n<li>Ro\u010dn\u00fd da\u0148ov\u00fd bonus 272,64 \u20ac zv\u00fd\u0161enie z p\u00f4vodn\u00fdch 266,04 \u20ac<\/li>\n\n\n\n<li>Nezdanite\u013en\u00e1 \u010das\u0165 z\u00e1kladu dane 367,85 \u20ac z p\u00f4vodn\u00fdch 328,11 \u20ac.<\/li>\n\n\n\n<li>Nezdanite\u013en\u00e1 \u010das\u0165 z\u00e1kladu dane ro\u010dne 4 414,20 \u20ac z p\u00f4vodn\u00fdch 3937,35 \u20ac.<\/li>\n<\/ul>\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\">Do pozornosti by sme radi uviedli zmenu vo v\u00fd\u0161ke da\u0148ov\u00e9ho bonusu pre rodi\u010dov, ktor\u00ed si uplat\u0148uj\u00fa da\u0148ov\u00fd bonus na die\u0165a. V pr\u00edpade, \u017ee je uplatnen\u00fd da\u0148ov\u00fd bonus na die\u0165a, ktor\u00e9 je vo veku do 6 rokov, od 1.4.2019 dosahuje vyplaten\u00fd da\u0148ov\u00fd bonus dvojn\u00e1sobn\u00fa v\u00fd\u0161ku, t.j. 44,34 \u20ac. Da\u0148ov\u00fd bonus sa v tejto v\u00fd\u0161ke uplatn\u00ed posledn\u00fdkr\u00e1t v mesiaci, v ktorom vy\u017eivovan\u00e9 die\u0165a dov\u0155\u0161i 6 rokov veku. St\u00e1le v\u0161ak ost\u00e1va v platnosti skuto\u010dnos\u0165, \u017ee da\u0148ov\u00fd bonus je vyplaten\u00fd len v tom pr\u00edpade, ak zamestnanec dosiahne v danom mesiaci zdanite\u013en\u00fd pr\u00edjem aspo\u0148 vo v\u00fd\u0161ke polovice minim\u00e1lnej mzdy.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u200d<strong>Ostatn\u00e9 legislat\u00edvne opatrenia a upozornenia<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Rekrea\u010dn\u00fd pr\u00edspevok<\/strong><br>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 2018 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).<br>V \u010dase letn\u00fdch pr\u00e1zdnin je mo\u017en\u00e9 v r\u00e1mci \u0161tat\u00fatu rekrea\u010dn\u00fd pr\u00edspevok\/\u00fahrada v\u00fddavkov spojen\u00fdch na rekre\u00e1ciu vyu\u017ei\u0165 rekrea\u010dn\u00fd poukaz na zaplatenie letn\u00e9ho t\u00e1bora pre die\u0165a zamestnanca. Medzi v\u00fddavok zamestnanca na rekre\u00e1ciu mo\u017eno zaradi\u0165 i v\u00fddavok na organizovan\u00e9 viacdenn\u00e9 aktivity a zotavovacie podujatia po\u010das \u0161kolsk\u00fdch pr\u00e1zdnin na \u00fazem\u00ed Slovenska. V tomto pr\u00edpade sa rekre\u00e1cie nez\u00fa\u010dast\u0148uje priamo zamestnanec (rodi\u010d die\u0165a\u0165a) ale jeho die\u0165a. Pojmami ako organizovan\u00e9 viacdenn\u00e9 aktivity \u010di zotavovacie podujatia rozumieme pr\u00e1zdninov\u00e9 pobytov\u00e9 t\u00e1bory, ktor\u00e9 nie s\u00fa viazan\u00e9 prenocovan\u00edm die\u0165a\u0165a v ubytovacom zariaden\u00ed. Medzi v\u00fddavok na rekre\u00e1ciu zamestnanca je teda mo\u017en\u00e9 zaradi\u0165 i denn\u00fd t\u00e1bor alebo zotavovacie podujatie, kde zamestnanec (rodi\u010d die\u0165a\u0165a) svoje die\u0165a r\u00e1no privezie do in\u0161tit\u00facie a po pr\u00e1ci si ich op\u00e4\u0165 vyzdvihne. Po\u010das letn\u00fdch pr\u00e1zdnin je mo\u017en\u00e9 do svojich v\u00fddavkov na rekre\u00e1ciu uplatni\u0165 i v\u00fddavok na \u00fahradu letn\u00e9ho t\u00e1bora pre svoje die\u0165a.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Usmernenie soci\u00e1lna pois\u0165ov\u0148a<\/strong><br>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<br>\u200d<\/strong>Jednou z diskutovan\u00fdch t\u00e9m na rok 2020 je zmena v\u00fd\u0161ky rodi\u010dovsk\u00e9ho pr\u00edspevku. V rokovan\u00ed je zmena v\u00fd\u0161ky rodi\u010dovsk\u00e9ho pr\u00edspevku na 270 \u20ac ale i na 370 \u20ac. Od janu\u00e1ra 2020 s\u00fa v n\u00e1vrhu 2 p\u00e1sma rodi\u010dovsk\u00e9ho pr\u00edspevku:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>270 \u20ac mesa\u010dne pre rodi\u010dov, ktor\u00ed u\u017e v roku 2019 poberali rodi\u010dovsk\u00fd pr\u00edspevok. V pr\u00edpade dvoji\u010diek p\u00f4jde o sumu 337,50 \u20ac, v pr\u00edpade troji\u010diek o sumu 405 \u20ac.<\/li>\n\n\n\n<li>370 \u20ac mesa\u010dne pre rodi\u010dov, ktor\u00ed pred rodi\u010dovsk\u00fdm pr\u00edspevkom poberali matersk\u00e9. V pr\u00edpade dvoji\u010diek p\u00f4jde o sumu 462,50 \u20ac, v pr\u00edpade troji\u010diek o 555 \u20ac. Rodi\u010dovsk\u00fd pr\u00edspevok vo v\u00fd\u0161ke 370 \u20ac bude viazan\u00fd na to, \u010di na die\u0165a bolo poberan\u00e9 matersk\u00e9 alebo nie.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Lucia Troj\u00e1kov\u00e1<\/strong><br>Payroll Consultant Senior<\/p>","protected":false},"excerpt":{"rendered":"<p>Legislat\u00edvne zmeny platn\u00e9 pre rok 2019 Pripravili sme pre V\u00e1s preh\u013ead legislat\u00edvnych zmien, ale aj okruhy t\u00e9m, ktor\u00e9 s\u00fa \u010dast\u00fdmi predmetmi diskusi\u00ed s na\u0161imi klientmi. Zmeny v oblasti v\u00fdpo\u010dtu miezd Minim\u00e1lna mzda 2019Minim\u00e1lna mzda pre rok 2019 predstavuje 520 \u20ac. Pre jednu odpracovan\u00fa hodinu je to 2,989 \u20ac pri pracovnom \u010dase 40 hod\/t\u00fd\u017edenne, v pr\u00edpade, [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":784,"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-783","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 2019 | 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 2019 | E-Consulting\" \/>\n<meta property=\"og:description\" content=\"Legislat\u00edvne zmeny platn\u00e9 pre rok 2019 Pripravili sme pre V\u00e1s preh\u013ead legislat\u00edvnych zmien, ale aj okruhy t\u00e9m, ktor\u00e9 s\u00fa \u010dast\u00fdmi predmetmi diskusi\u00ed s na\u0161imi klientmi. 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