{"id":801,"date":"2019-01-08T19:39:00","date_gmt":"2019-01-08T18:39:00","guid":{"rendered":"https:\/\/www.e-cons.eu\/?p=801"},"modified":"2024-04-23T19:40:57","modified_gmt":"2024-04-23T17:40:57","slug":"legislativne-zmeny-platne-pre-rok-2019","status":"publish","type":"post","link":"https:\/\/www.e-cons.eu\/sk\/post\/legislativne-zmeny-platne-pre-rok-2019","title":{"rendered":"Legislat\u00edvne zmeny platn\u00e9 pre rok 2019"},"content":{"rendered":"\n
\"\"<\/figure>\n\n\n\n

Minim\u00e1lna mzda a mzdov\u00e9 zv\u00fdhodnenia 2019<\/strong><\/p>\n\n\n\n

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 roku 2018 bola minim\u00e1lna mzda na \u00farovni 480 \u20ac a hodinov\u00e1 mzda bola vo v\u00fd\u0161ke 2,759 \u20ac. V \u010distom vyjadren\u00ed nov\u00e1 suma minim\u00e1lnej mzdy na rok 2019 bude predstavova\u0165 430,35 \u20ac mesa\u010dne, \u010do je n\u00e1rast oproti \u010distej minim\u00e1lnej mzde v roku 2018 vo v\u00fd\u0161ke 403,18 \u20ac o 27,17 \u20ac mesa\u010dne.<\/p>\n\n\n\n

Tabu\u013eka pod\u013ea koeficientov minim\u00e1lnej mzdy pre jednotliv\u00e9 typy \u00fav\u00e4zkov<\/p>\n\n\n\n

\"\"<\/figure>\n\n\n\n

\u200dMzdov\u00e9 zv\u00fdhodnenie za pr\u00e1cu v\u00a0sobotu, v\u00a0nede\u013eu, vo sviatok, v noci a\u00a0pr\u00e1ca nad\u010das v\u00a0roku 2019<\/strong><\/p>\n\n\n\n

\"\"<\/figure>\n\n\n\n

\u200d\u200d<\/p>\n\n\n\n

Zmeny v da\u0148ovej oblasti a nezdanite\u013en\u00fdch \u010dastiach z\u00e1kladu dane<\/strong><\/p>\n\n\n\n

\u200d<\/p>\n\n\n\n

Da\u0148 z pr\u00edjmov – sadzby dane 2019<\/p>\n\n\n\n

    \n
  • 19 % zo z\u00e1kladu dane, ktor\u00fd nepresiahne sumu 36\u00a0256,37 \u20ac (t. j. 176,8-n\u00e1sobok sumy platn\u00e9ho \u017eivotn\u00e9ho minima),<\/li>\n\n\n\n
  • 25 % zo z\u00e1kladu dane, ktor\u00fd presiahne sumu 36 256,37 \u20ac(t. j. 176,8-n\u00e1sobok sumy platn\u00e9ho \u017eivotn\u00e9ho minima),<\/li>\n\n\n\n
  • preddavky na da\u0148 z\u00a0pr\u00edjmov zo zdanite\u013enej mzdy, ktor\u00e9 po\u010das roka zr\u00e1\u017ea a\u00a0odv\u00e1dza zamestn\u00e1vate\u013e z\u00a0miezd svojich zamestnancov sa po\u010d\u00edtaj\u00fa nasledovn\u00fdmi sadzbami:<\/li>\n\n\n\n
  • 19 % do zdanite\u013enej sumy (zdanite\u013enej mzdy) 3 021,36 \u20ac<\/li>\n\n\n\n
  • 25 % nad zdanite\u013en\u00fa sumu (zdanite\u013en\u00fa mzdu) 3 021,36 \u20ac<\/li>\n\n\n\n
  • 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

    \u200d<\/p>\n\n\n\n

    Nezdanite\u013en\u00e1 \u010das\u0165 na da\u0148ovn\u00edka 2019<\/strong><\/p>\n\n\n\n

    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 2019 z\u00e1klad dane:<\/p>\n\n\n\n

      \n
    • rovn\u00fd alebo ni\u017e\u0161\u00ed ako 100-n\u00e1sobok sumy platn\u00e9ho \u017eivotn\u00e9ho minima (t. j. rovn\u00fd alebo ni\u017e\u0161\u00ed ako 20 507 \u20ac),\u00a0v\u00fd\u0161ka ro\u010dnej nezdanite\u013enej \u010dasti z\u00e1kladu dane na da\u0148ovn\u00edka zodpoved\u00e1 19,2-n\u00e1sobku sumy \u017eivotn\u00e9ho minima, t. j.\u00a03\u00a0937,35 \u20ac\u00a0(v\u00fd\u0161ka mesa\u010dnej nezdanite\u013enej \u010dasti z\u00e1kladu dane je 328,11 \u20ac),<\/li>\n\n\n\n
    • vy\u0161\u0161\u00ed ako 100-n\u00e1sobok sumy platn\u00e9ho \u017eivotn\u00e9ho minima (t. j. vy\u0161\u0161\u00ed ako 20 507 \u20ac),\u00a0v\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\u00a0064,094 \u20ac) a \u00bc z\u00e1kladu dane\u00a0(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

      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 328,11 \u20ac, ak u svojho zamestn\u00e1vate\u013ea podp\u00edsali. 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

      \u200d<\/p>\n\n\n\n

      Nezdanite\u013en\u00e1 \u010das\u0165 na man\u017eelku (man\u017eela) v roku 2019<\/strong><\/p>\n\n\n\n

      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. 36 256,37 \u20ac<\/strong>. Ak z\u00e1klad dane da\u0148ovn\u00edka nepresiahol v\u00fd\u0161ku 36 256,37 \u20ac, nezdanite\u013en\u00e1 \u010das\u0165 z\u00e1kladu dane na man\u017eelku (man\u017eela) bude:<\/p>\n\n\n\n

        \n
      • 3 937,35 \u20ac, ak man\u017eelka (man\u017eel) nedosiahla vlastn\u00fd pr\u00edjem,<\/li>\n\n\n\n
      • 3\u00a0937,35 \u20ac – vlastn\u00fd pr\u00edjem man\u017eelky (man\u017eela), 0,00 \u20ac, ak man\u017eelka (man\u017eel) dosiahla vlastn\u00fd pr\u00edjem, ktor\u00fd presiahol v\u00fd\u0161ku nezdanite\u013enej \u010dasti z\u00e1kladu 3\u00a0937,35 \u20ac.<\/li>\n<\/ul>\n\n\n\n

        \u200d<\/p>\n\n\n\n

        Ak z\u00e1klad dane da\u0148ovn\u00edka presiahol v\u00fd\u0161ku 36 256,37 \u20ac, nezdanite\u013en\u00e1 \u010das\u0165 z\u00e1kladu dane na man\u017eelku (man\u017eela) bude:<\/p>\n\n\n\n

          \n
        • 13\u00a0001,438 – \u00bc z\u00e1kladu dane da\u0148ovn\u00edka, ak man\u017eelka (man\u017eel) nedosiahla \u017eiadny vlastn\u00fd pr\u00edjem,<\/li>\n\n\n\n
        • 13\u00a0001,438 – [\u00bc z\u00e1kladu dane da\u0148ovn\u00edka – vlastn\u00fd pr\u00edjem man\u017eelky (man\u017eela)], ak man\u017eelka (man\u017eel) dosiahla vlastn\u00fd pr\u00edjem.<\/li>\n\n\n\n
        • 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

          \u200d<\/p>\n\n\n\n

          Nezdanite\u013en\u00e1 \u010diastka \u2013 k\u00fapele<\/strong><\/p>\n\n\n\n

            \n
          • 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\u00a050 \u20ac.<\/li>\n\n\n\n
          • 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 z\u00e1kona, 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\u00a0lie\u010debn\u00fdch zariaden\u00ed uv\u00e1dzame v\u00a0pr\u00edlohe \u010d. 1.<\/li>\n<\/ul>\n\n\n\n

            \u200d<\/p>\n\n\n\n

            Pau\u0161\u00e1lne v\u00fddavky<\/strong><\/p>\n\n\n\n

            V roku 2019 s\u00fa 60 % z pr\u00edjmov SZ\u010cO, max. 20 000 \u20ac\/rok (bez oh\u013eadu na po\u010det mesiacov podnikania).<\/p>\n\n\n\n

            \u200d<\/p>\n\n\n\n

            Da\u0148ov\u00fd bonus<\/strong><\/p>\n\n\n\n

            \u017divotn\u00e9 minimum od 1.7.2018 je vo v\u00fd\u0161ke 205,07 \u20ac, na z\u00e1klade koeficientu rastu \u010dist\u00fdch pe\u0148a\u017en\u00fdch pr\u00edjmov na osobu a koeficientu rastu \u017eivotn\u00fdch n\u00e1kladov dom\u00e1cnost\u00ed, vych\u00e1dzaj\u00fac pritom z \u00fadajov \u0160tatistick\u00e9ho \u00faradu SR. Vzh\u013eadom na uveden\u00e9 sa \u00fa\u010dinnos\u0165ou od 1.1.2019 men\u00ed mesa\u010dn\u00e1 suma da\u0148ov\u00e9ho bonusu na 22,17 \u20ac\/mesiac. Ro\u010dn\u00e1 suma da\u0148ov\u00e9ho bonusu platn\u00e1 na rok 2019 predstavuje 266,04 \u20ac.<\/p>\n\n\n\n

            Hranica pr\u00edjmu pre priznanie n\u00e1roku je 6-n\u00e1sobok minim\u00e1lnej mzdy = 6 x 520 \u20ac = 3120 \u20ac. Hranica pr\u00edjmu pre priznanie n\u00e1roku zamestnancovi mesa\u010dne je polovica minim\u00e1lnej mzdy = 520 \u20ac\/2 = 260 \u20ac.<\/p>\n\n\n\n

            Novinkou roku 2019 je schv\u00e1len\u00e1 novela, kedy bude da\u0148ov\u00fd bonus pre deti do 6 rokov vyplaten\u00fd dvojn\u00e1sobne. Na die\u0165a vo veku do 6 rokov tak zamestnancovi n\u00e1le\u017e\u00ed bonus vo v\u00fd\u0161ke 44,34 \u20ac. Prv\u00fd kr\u00e1t sa takto vyplaten\u00fd da\u0148ov\u00fd bonus prejav\u00ed v mzde za apr\u00edl, nako\u013eko \u00fa\u010dinnos\u0165 tejto novely za\u010d\u00edna 1.4.2019.<\/p>\n\n\n\n

            \u200d<\/p>\n\n\n\n

            Trin\u00e1sty a \u0161trn\u00e1sty plat v roku 2019<\/strong><\/p>\n\n\n\n

            13. plat<\/strong>
            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. 13. plat mus\u00ed v pr\u00edpade, \u017ee je vyplaten\u00fd dosiahnu\u0165 aspo\u0148 priemern\u00fd mesa\u010dn\u00fd z\u00e1robok. 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 30.4.2018. 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

              \n
            • osloboden\u00fd od dane z\u00a0pr\u00edjmov do 500 \u20ac,<\/li>\n\n\n\n
            • osloboden\u00fd od zdravotn\u00e9ho poistenia do v\u00fd\u0161ky 500 \u20ac,<\/li>\n\n\n\n
            • nie je osloboden\u00fd od odvodov do soci\u00e1lnej pois\u0165ovne.<\/li>\n<\/ul>\n\n\n\n

              \u200d<\/p>\n\n\n\n

              14. plat<\/strong>
              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 2019. V\u00fd\u0161ka 14. platu mus\u00ed by\u0165 op\u00e4\u0165 minim\u00e1lne vo v\u00fd\u0161ke priemern\u00e9ho mesa\u010dn\u00e9ho z\u00e1robku. D\u013a\u017eka pracovn\u00e9ho pomeru k 31.10.2019 je stanoven\u00e1 na 48 mesiacov. N\u00e1sledne po vyplaten\u00ed plat\u00ed, \u017ee 13 plat je:<\/p>\n\n\n\n

                \n
              • osloboden\u00fd od dane z\u00a0pr\u00edjmov do 500 \u20ac,<\/li>\n\n\n\n
              • osloboden\u00fd od zdravotn\u00e9ho poistenia do v\u00fd\u0161ky 500 \u20ac,<\/li>\n\n\n\n
              • osloboden\u00fd od soci\u00e1lnych odvodov do v\u00fd\u0161ky 500 \u20ac.<\/li>\n<\/ul>\n\n\n\n

                \u200d<\/p>\n\n\n\n

                Rekre\u00e1cia zamestnancov a rekrea\u010dn\u00e9 poukazy<\/strong><\/p>\n\n\n\n

                Od janu\u00e1ra 2019 sa do Z\u00e1konn\u00edka pr\u00e1ce zavedie nov\u00fd in\u0161tit\u00fat \u2013 pr\u00edspevok na rekre\u00e1cie zamestnancov \u00a7 152a. Zamestn\u00e1vate\u013eovi, ktor\u00fd zamestn\u00e1va viac ako 49 zamestnancov vznik\u00e1 tak nov\u00e1 povinnos\u0165 preplati\u0165 zamestnancovi \u010das\u0165 v\u00fddavkov na jeho rekre\u00e1ciu.<\/p>\n\n\n\n

                V pr\u00edpade, \u017ee zamestn\u00e1vate\u013e evidoval za rok 2018 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 2018 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. Okrem pr\u00edspevku na rekre\u00e1ciu m\u00f4\u017ee zamestn\u00e1vate\u013e poskytn\u00fa\u0165 dofinancovanie rekre\u00e1cie soci\u00e1lny fond pod\u013ea \u00a7 7 ods. 1 p\u00edsm. e) z\u00e1kona \u010d. 152\/1994 Z. z. o soci\u00e1lnom fonde.<\/p>\n\n\n\n

                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. 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. 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

                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.<\/p>\n\n\n\n

                Zamestn\u00e1vate\u013e poskytne pr\u00edspevok na rekre\u00e1ciu na \u017eiados\u0165 zamestnanca. Z\u00e1konn\u00edk pr\u00e1ce neupravuje v akej forme m\u00e1 by\u0165 \u017eiados\u0165 podan\u00e1, preto m\u00f4\u017ee \u00eds\u0165 nielen o p\u00edsomn\u00fa, ale \u00fastnu formu \u017eiadosti. Z d\u00f4vodu preuk\u00e1zate\u013enosti je v\u0161ak vhodnej\u0161ia p\u00edsomn\u00e1 forma \u017eiadosti. Vzor \u017eiadosti uv\u00e1dzame ni\u017e\u0161ie Pr\u00edloha \u010d. 2. Postup pri podan\u00ed\/vybavovan\u00ed \u017eiadosti o pr\u00edspevok na rekre\u00e1ciu je z d\u00f4vodu jednozna\u010dnosti vhodn\u00e9 upravi\u0165 v internom predpise zamestn\u00e1vate\u013ea.<\/p>\n\n\n\n

                \u200d<\/p>\n\n\n\n

                Soci\u00e1lne a zdravotn\u00e9 poistenie rok 2019<\/strong><\/p>\n\n\n\n

                Maxim\u00e1lny vymeriavac\u00ed z\u00e1klad na zdravotnom poisten\u00ed nie je stanoven\u00fd. Okrem maxim\u00e1lneho vymeriavacieho z\u00e1kladu pre dividendy a to 57 240 \u20ac.
                Maxim\u00e1lny vymeriavac\u00ed z\u00e1klad soci\u00e1lneho poistenia 6 678 \u20ac, okrem \u00farazov\u00e9ho poistenia, ktor\u00e9 maxim\u00e1lny vymeriavac\u00ed z\u00e1klad stanoven\u00fd nem\u00e1.<\/p>\n\n\n\n

                Odvody zamestn\u00e1vate\u013ea od 1.1.2019<\/p>\n\n\n\n

                \"\"<\/figure>\n\n\n\n

                * \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.
                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.<\/p>\n\n\n\n

                \u200d<\/p>\n\n\n\n

                Hranica pr\u00edjmu pri zamestn\u00e1van\u00ed dlhodobo nezamestnan\u00fdch<\/strong><\/p>\n\n\n\n

                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 2018 a pokra\u010duje v roku 2019, suma 67 % z 912 \u20ac, \u010do je suma 611,04 \u20ac.<\/p>\n\n\n\n

                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 2019 suma 67 % z 954 \u20ac, \u010do je suma 639,18 \u20ac.<\/p>\n\n\n\n

                \u200d<\/p>\n\n\n\n

                Nemocensk\u00e9 d\u00e1vky a n\u00e1hrada pr\u00edjmu pri PN zamestnanca<\/strong><\/p>\n\n\n\n

                Maxim\u00e1lna suma n\u00e1hrady pr\u00edjmu po\u010das do\u010dasnej pracovnej neschopnosti (PN) zamestnanca (vypl\u00e1canej zamestn\u00e1vate\u013eom) bude od 1.1.2019 vo v\u00fd\u0161ke:<\/p>\n\n\n\n

                  \n
                • 47,0466 \u20ac za prv\u00e9 tri dni do\u010dasnej pracovnej neschopnosti (PN),<\/li>\n\n\n\n
                • 241,5059 \u20ac za \u010fal\u0161\u00edch sedem dn\u00ed do\u010dasnej pracovnej neschopnosti (PN).<\/li>\n<\/ul>\n\n\n\n

                  Zamestn\u00e1vate\u013e tak zaplat\u00ed zamestnancovi po\u010das prv\u00fdch 10 dn\u00ed PN v roku 2019 najviac 275,85 \u20ac. Maxim\u00e1lny denn\u00fd vymeriavac\u00ed z\u00e1klad pre v\u00fdpo\u010det n\u00e1hrady pr\u00edjmu PN je 62,7287 \u20ac.<\/p>\n\n\n\n

                  \u200d<\/p>\n\n\n\n

                  Od 1.1.2019 sa zv\u00fd\u0161ia aj maxim\u00e1lne sumy ostatn\u00fdch nemocensk\u00fdch d\u00e1vok<\/strong><\/p>\n\n\n\n

                  Maxim\u00e1lny denn\u00fd vymeriavac\u00ed z\u00e1klad Soci\u00e1lnej pois\u0165ovne vo v\u00fd\u0161ke 62,7288 \u20ac a pou\u017e\u00edva aj pri v\u00fdpo\u010dte ostatn\u00fdch nemocensk\u00fdch d\u00e1vok.<\/p>\n\n\n\n

                  Maxim\u00e1lna suma (najviac za 10 dn\u00ed) o\u0161etrovn\u00e9ho bude od 1.1.2019 vo v\u00fd\u0161ke 345,008 \u20ac.<\/p>\n\n\n\n

                  Maxim\u00e1lna suma matersk\u00e9ho bude od 1.1.2019 vo v\u00fd\u0161ke:<\/p>\n\n\n\n

                    \n
                  • 1 458,50 \u20ac v 31 d\u0148ovom mesiaci,<\/li>\n\n\n\n
                  • 1 411,40 \u20ac v 30 d\u0148ovom mesiaci,<\/li>\n<\/ul>\n\n\n\n

                    \u017divotn\u00e9 minimu do 1.7.2018-30.6.2019 predstavuje sumu 205,07 \u20ac.<\/strong><\/p>\n\n\n\n

                    \u200d<\/strong><\/p>\n\n\n\n

                    Lucia Troj\u00e1kov\u00e1<\/strong>
                    Payroll Consultant Senior<\/p>\n\n\n\n

                    \u200d\u200d<\/p>\n\n\n\n

                    Pr\u00edloha:<\/p>\n\n\n\n

                    \"\"<\/figure>\n\n\n\n
                    \"\"<\/figure>\n","protected":false},"excerpt":{"rendered":"

                    Minim\u00e1lna mzda a mzdov\u00e9 zv\u00fdhodnenia 2019 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 roku 2018 bola minim\u00e1lna mzda na \u00farovni 480 \u20ac a hodinov\u00e1 mzda bola vo v\u00fd\u0161ke 2,759 \u20ac. V \u010distom vyjadren\u00ed nov\u00e1 suma minim\u00e1lnej mzdy na rok 2019 bude […]<\/p>\n","protected":false},"author":9,"featured_media":807,"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-801","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sk"],"acf":[],"yoast_head":"\nLegislat\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=\"Minim\u00e1lna mzda a mzdov\u00e9 zv\u00fdhodnenia 2019 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 roku 2018 bola minim\u00e1lna mzda na \u00farovni 480 \u20ac a hodinov\u00e1 mzda bola vo v\u00fd\u0161ke 2,759 \u20ac. 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Pre jednu odpracovan\u00fa hodinu je to 2,989 \u20ac pri pracovnom \u010dase 40 hod\/t\u00fd\u017edenne. V roku 2018 bola minim\u00e1lna mzda na \u00farovni 480 \u20ac a hodinov\u00e1 mzda bola vo v\u00fd\u0161ke 2,759 \u20ac. 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