{"id":823,"date":"2018-08-30T19:46:00","date_gmt":"2018-08-30T17:46:00","guid":{"rendered":"https:\/\/www.e-cons.eu\/?p=823"},"modified":"2024-04-23T19:47:02","modified_gmt":"2024-04-23T17:47:02","slug":"legislativne-zmeny-platne-pre-rok-2018","status":"publish","type":"post","link":"https:\/\/www.e-cons.eu\/sk\/post\/legislativne-zmeny-platne-pre-rok-2018","title":{"rendered":"Legislativn\u00e9 zmeny platn\u00e9 pre rok 2018"},"content":{"rendered":"<figure class=\"wp-block-image size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"678\" src=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-131-1024x678.jpeg\" alt=\"\" class=\"wp-image-824\" srcset=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-131-1024x678.jpeg 1024w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-131-300x199.jpeg 300w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-131-768x508.jpeg 768w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-131.jpeg 1080w\" 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 s na\u0161imi klientmi. \u010cas\u0165 t\u00fdchto \u010dl\u00e1nkov vznikla v r\u00e1mci spolupr\u00e1ce s HR news, na ktorom s\u00fa umiestnen\u00e9.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Minim\u00e1lna mzda 2018<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Minim\u00e1lna mzda pre rok 2018 predstavuje 480 \u20ac. Pre jednu odpracovan\u00fa hodinu je to 2,759 \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 2,8480 \u20ac.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u200d<strong>Mzdov\u00e9 zv\u00fdhodnenia platn\u00e9 od 1.5.2018<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">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. Minim\u00e1lna v\u00fd\u0161ka pr\u00edplatku je priamo\u00famerne.<\/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 1.5.2018 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 0,68975 \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 2,759 \u20ac\/h<\/li>\n\n\n\n<li>pr\u00edplatok za pr\u00e1cu v sobotu &#8211; najmenej 25 % platnej hodinovej minim\u00e1lnej mzdy, t.j. 0,68975 \u20ac\/h<\/li>\n\n\n\n<li>pr\u00edplatok za pr\u00e1cu v nede\u013eu &#8211; najmenej 50 % platnej hodinovej minim\u00e1lnej mzdy, t.j. 1,3795 \u20ac\/h<\/li>\n\n\n\n<li>pr\u00edplatok za pr\u00e1cu v noci &#8211; najmenej 35 % platnej hodinovej minim\u00e1lnej mzdy, t.j. 0,96565 \u20ac\/h (rizikov\u00e1 pr\u00e1ca)<\/li>\n\n\n\n<li>pr\u00edplatok za pr\u00e1cu v noci &#8211; najmenej 30 % platnej hodinovej minim\u00e1lnej mzdy, t.j. 0,8277 \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. 0,5518 \u20ac\/h.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Nav\u00fd\u0161enie % sadzby mzdov\u00fdch zv\u00fdhodnen\u00ed\/pr\u00edplatkov je pl\u00e1novan\u00e9 na m\u00e1j 2019.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u200d<strong>Suma stravn\u00e9ho od 1.6.2018<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Schv\u00e1len\u00e1 suma nov\u00e9ho stravn\u00e9ho MPSVR pri pracovnej ceste na 4,80 \u20ac od 1.6.2018 mala za n\u00e1sledok zv\u00fd\u0161enie hodnoty stravn\u00e9ho l\u00edstku z p\u00f4vodnej hodnoty 3,38 \u20ac na nov\u00fa hodnotu stravn\u00e9ho l\u00edstku 3,60 \u20ac. Zamestnanec m\u00e1 tak n\u00e1rok od 1.6.2018 na minim\u00e1lnu hodnotu stravn\u00e9ho l\u00edstku v sume 3,60 \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. V pr\u00edpade, \u017ee 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\u00edstka, t.j. 1,98 \u20ac. Maxim\u00e1lna hranica sa ur\u010duje ako 55 % z v\u00fd\u0161ky stravn\u00e9ho pri pracovnej ceste trvaj\u00facej 5-12 hod\u00edn, \u010do znamen\u00e1, \u017ee od j\u00fana zamestn\u00e1vate\u013e m\u00f4\u017ee prispie\u0165 zamestnancovi na stravu z h\u013eadiska da\u0148ovej uznate\u013enosti maxim\u00e1lne 2,64 \u20ac. 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 4,80 \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 7,10 \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 10,90 \u20ac.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u200d<strong>D\u00f4chodci pracuj\u00faci na dohodu vyu\u017eitie v\u00fdnimky od 1.7.2018<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">S \u00fa\u010dinnos\u0165ou od 1.7.2018 sa menia pravidl\u00e1 pre soci\u00e1lne poistenie d\u00f4chodcov, pracuj\u00facich na dohodu o vykonan\u00ed pr\u00e1ce pr\u00edpadne na dohodu o pracovnej \u010dinnosti. Zamestnanec dohod\u00e1r sa m\u00f4\u017ee od 1.7.2017 rozhodn\u00fa\u0165, \u010di podp\u00ed\u0161e \u201eklasick\u00fa dohodu\u201c pr\u00edpadne \u010di uzatvor\u00ed dohodu o vykonan\u00ed pr\u00e1ce\/\u010dinnosti s V\u00ddNIMKOU PLATENIA DOCHODKOV\u00c9HO POISTENIA, kedy sa na tak\u00fdto typ dohody bude vz\u0165ahova\u0165 podobn\u00fd princ\u00edp v\u00fdpo\u010dtu odvodov ako u \u0161tudentov. Pr\u00edjem do 200 \u20ac mesa\u010dne. Z pr\u00edjmu do 200 \u20ac bude plati\u0165 len odvody zamestn\u00e1vate\u013e 0,8 % \u00farazov\u00e9 poistenie a 0,25 % garan\u010dn\u00e9 poistenie.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Zo sumy nad 200 \u20ac bude d\u00f4chodca plati\u0165 odvody 4 % starobn\u00e9 poistenie, v pr\u00edpade, \u017ee pober\u00e1 invalidn\u00fd d\u00f4chodok tak 3 % na invalidn\u00e9 poistenie.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">D\u00f4chodca si od 1.7.2018 m\u00f4\u017ee v s\u00falade s \u00a7 227a z\u00e1kona o soci\u00e1lnom poisten\u00ed uplatni\u0165 v\u00fdnimku z d\u00f4chodkov\u00e9ho poistenia. V\u00fdnimka z neplatenia poistn\u00e9ho sa na\u010falej bude uplat\u0148ova\u0165 p\u00edsomne u zamestn\u00e1vate\u013ea prostredn\u00edctvom Ozn\u00e1menia a \u010destn\u00e9ho vyhl\u00e1senia k pr\u00edslu\u0161nej dohode. Pr\u00edslu\u0161n\u00fd formul\u00e1r bude zverejnen\u00fd na webovej str\u00e1nke soci\u00e1lnej pois\u0165ovne. V\u00fdnimku je mo\u017en\u00e9 uplatni\u0165 len u jedn\u00e9ho zamestn\u00e1vate\u013ea.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Vyu\u017ei\u0165 v\u00fdnimku z platenia odvodov bud\u00fa m\u00f4c\u0165 okrem poberate\u013eov starobn\u00e9ho d\u00f4chodku, invalidn\u00e9ho d\u00f4chodku, invalidn\u00e9ho v\u00fdsluhov\u00e9ho d\u00f4chodku alebo v\u00fdsluhov\u00e9ho d\u00f4chodku po dov\u0155\u0161en\u00ed d\u00f4chodkov\u00e9ho veku, po novom aj poberatelia pred\u010dasn\u00e9ho starobn\u00e9ho d\u00f4chodku. Vypl\u00fdva to z novely z\u00e1kona o soci\u00e1lnom poisten\u00ed, ktor\u00fa s\u00edce NR SR ako celok schv\u00e1lila s \u00fa\u010dinnos\u0165ou od 1.1.2018, ale ustanovenie o pr\u00e1ci d\u00f4chodcov a ich odvodovej \u00fa\u013eave s pr\u00edjmom do 200 \u20ac mesa\u010dne je v nej stanoven\u00e9 s \u00fa\u010dinnos\u0165ou a\u017e od 1.7.2018.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u200d<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 1.7.2018<\/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 199,48 \u20ac na sumu 205,07 \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. Druh\u00e1 z\u00e1kladn\u00e1 nepostihnute\u013en\u00e1 suma pri exeku\u010dn\u00fdch zr\u00e1\u017ekach predstavuje sumu 205,07 \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 1.1.2019 a to nasledovne:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>mesa\u010dn\u00fd da\u0148ov\u00fd bonus 22,17 \u20ac zv\u00fd\u0161enie z p\u00f4vodn\u00fdch 21,56 \u20ac nav\u00fd\u0161enie o 0,61 \u20ac,<\/li>\n\n\n\n<li>ro\u010dn\u00fd da\u0148ov\u00fd bonus 266,04 \u20ac zv\u00fd\u0161enie z p\u00f4vodn\u00fdch 258,72 \u20ac nav\u00fd\u0161enie o 7,32 \u20ac,<\/li>\n\n\n\n<li>nezdanite\u013en\u00e1 \u010das\u0165 z\u00e1kladu dane 328,12 \u20ac z p\u00f4vodn\u00fdch 319,17 \u20ac nav\u00fd\u0161enie o 8,95 \u20ac,<\/li>\n\n\n\n<li>nezdanite\u013en\u00e1 \u010das\u0165 z\u00e1kladu dane ro\u010dne 3937,35 \u20ac z p\u00f4vodn\u00fdch 3 830,02 \u20ac nav\u00fd\u0161enie o 107,33 \u20ac.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u200d<strong>Nezdanite\u013en\u00e1 \u010das\u0165 na da\u0148ovn\u00edka 2018<\/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 2018 z\u00e1klad dane:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>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 19 948 \u20ac), v\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. 3 830,02 \u20ac (v\u00fd\u0161ka mesa\u010dnej nezdanite\u013enej \u010dasti z\u00e1kladu dane je 319,17 \u20ac),<\/li>\n\n\n\n<li>vy\u0161\u0161\u00ed ako 100-n\u00e1sobok sumy platn\u00e9ho \u017eivotn\u00e9ho minima (t. j. vy\u0161\u0161\u00ed ako 19 948 \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 (8 817,016 \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 319,17 \u20ac, ak u svojho zamestn\u00e1vate\u013ea podp\u00edsali Vyhl\u00e1senie na zdanenie pr\u00edjmov fyzick\u00fdch os\u00f4b zo z\u00e1vislej \u010dinnosti. 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\">\u200d<strong>Da\u0148ov\u00fd bonus<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u017divotn\u00e9 minimum od 1.7.2017 do 30.6.2018 je vo v\u00fd\u0161ke 199,48 \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 1.1.2018 do 31.12.2018 sa men\u00ed mesa\u010dn\u00e1 suma da\u0148ov\u00e9ho bonusu na 21,56 \u20ac\/mesiac.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ro\u010dn\u00e1 suma da\u0148ov\u00e9ho bonusu platn\u00e1 na rok 2018 predstavuje 258,72 \u20ac.<\/p>\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 480 eur = 2880 eur. Hranica pr\u00edjmu pre priznanie n\u00e1roku zamestnancovi mesa\u010dne je polovica minim\u00e1lnej mzdy = 480 eur\/2 = 240 eur.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u200d<strong>Nezdanite\u013en\u00e1 \u010diastka \u2013 k\u00fapele<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Najm\u00e4 po\u010das letn\u00fdch dovoleniek ako aj do konca roka sa da\u0148ovn\u00edkov oplat\u00ed odklada\u0165 \u201eblo\u010dky\u201c z registra\u010dnej pokladne, nako\u013eko o sumu vynalo\u017een\u00fdch v\u00fddavkov na k\u00fape\u013en\u00fa starostlivos\u0165 je mo\u017en\u00e9 zn\u00ed\u017ei\u0165 si z\u00e1klad dane v ro\u010dnom z\u00fa\u010dtovan\u00ed dan\u00ed za rok 2018. Zoznam uznan\u00fdch pr\u00edrodn\u00fdch lie\u010debn\u00fdch k\u00fape\u013eov a k\u00fape\u013en\u00fdch lie\u010debn\u00ed z ktor\u00fdch je mo\u017en\u00e9 predlo\u017ei\u0165 preuk\u00e1zate\u013en\u00e9 v\u00fddavky na k\u00fape\u013en\u00fa starostlivos\u0165:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Bardejovsk\u00e9 k\u00fapele a.s.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">K\u00fapele Bojnice a.s.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">K\u00fapele Brusno a.s.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">PIENINY RESORT s.r.o., Star\u00e1 \u013dubov\u0148a<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pr\u00edrodn\u00e9 j\u00f3dov\u00e9 k\u00fapele \u010c\u00ed\u017e a.s.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">K\u00fapele Dudince a.s.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Wellness Kov\u00e1\u010dov\u00e1 s.r.o.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">K\u00daPELE L\u00da\u010cKY a.s.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">K\u00fapele Nimnica a.s.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Slovensk\u00e9 lie\u010debn\u00e9 k\u00fapele Pie\u0161\u0165any a.s., Pie\u0161\u0165any + Smrd\u00e1ky<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Slovensk\u00e9 lie\u010debn\u00e9 k\u00fapele Rajeck\u00e9 Teplice a.s.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">K\u00fapele Slia\u010d a.s.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Lie\u010debn\u00e9 term\u00e1lne k\u00fapele a.s. Sklen\u00e9 Teplice<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">K\u00fapele Tren\u010dianske Teplice a.s.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Slovensk\u00e9 lie\u010debn\u00e9 k\u00fapele Tur\u010dianske Teplice a.s.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">K\u00fapele Vy\u0161n\u00e9 Ru\u017ebachy a.s.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">K\u00fapele Lu\u010divn\u00e1 a.s.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">K\u00fapele \u0160t\u00f3s a.s.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">K\u00fapele Horn\u00fd Smokovec s.r.o.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">K\u00fapele Nov\u00fd Smokovec a.s.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">****<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">KL\u00da MV SR Dru\u017eba, Bardejovsk\u00e9 k\u00fapele<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">SLOVTHERMAE, K\u00fapele Diamant Dudince \u0161.p.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0160pecializovan\u00fd lie\u010debn\u00fd \u00fastav Mar\u00edna \u0161.p., Kov\u00e1\u010dov\u00e1<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Horezza a.s. Pie\u0161\u0165any<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">KL\u00da MV SR ARCO Tren\u010dianske Teplice<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">KR\u00da MV SR BYSTR\u00c1, Liptovsk\u00fd J\u00e1n<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Sanat\u00f3rium Dr. Guhra n.o. Tatransk\u00e1 Polianka<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Sanat\u00f3rium Tatransk\u00e1 Kotlina n.o.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Horezza, a.s., Horsk\u00fd hotel Granit, klimatick\u00e9 k\u00fapele Tatransk\u00e9 Zruby<\/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 (prev\u00e1dzkovan\u00fdch na z\u00e1klade povolenia pod\u013ea z\u00e1kona 538\/2005 Z. z.)., a to najviac do v\u00fd\u0161ky 50 eur.<\/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 eur 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.<\/li>\n\n\n\n<li>Odpo\u010d\u00edtate\u013en\u00e1 polo\u017eka pre zamestn\u00e1vate\u013ea na zdravotnom poisten\u00ed.<\/li>\n\n\n\n<li>V roku 2018 do\u0161lo k \u00faprave v\u00fdpo\u010dtu odpo\u010d\u00edtate\u013enej polo\u017eky. N\u00e1rok na odpo\u010d\u00edtate\u013en\u00fa polo\u017eku je uplatnen\u00fd len z poz\u00edcie zamestnanca, zamestn\u00e1vate\u013e tak plat\u00ed pln\u00fd odvod z dosiahnut\u00e9ho vymeriavacieho z\u00e1kladu bez odpo\u010dtu odpo\u010d\u00edtate\u013enej polo\u017eky.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u200d<strong>Zverejnenie pon\u00fakan\u00e9ho z\u00e1kladn\u00e9ho platu v pracovnom inzer\u00e1te<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Od 1. 5. 2018 m\u00e1 inzeruj\u00faca spolo\u010dnos\u0165 povinnos\u0165 pri uverej\u0148ovan\u00ed svojej pracovnej ponuky o vo\u013en\u00e9 pracovn\u00e9 miesto zverejni\u0165 v\u00fd\u0161ku z\u00e1kladnej mzdy na danej poz\u00edci\u00ed. S\u00fa\u010dasne by malo plati\u0165, \u017ee pri podpise pracovnej zmluvy, by nemal zamestn\u00e1vate\u013e dohodn\u00fa\u0165 mzdu ni\u017e\u0161iu ako bola t\u00e1, ktor\u00e1 bola zverejnen\u00e1 v pracovnej ponuke. Pod pojmom z\u00e1kladn\u00e1 zlo\u017eka mzdy sa rozumie zlo\u017eka poskytovan\u00e1 pod\u013ea odpracovan\u00e9ho \u010dasu alebo dosiahnut\u00e9ho v\u00fdkonu.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Zamestnanec cudzinec bez trval\u00e9ho pobytu na \u00fazem\u00ed SR a jeho odvod na zdravotn\u00e9 poistenie<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Od 1.1. 2018 sa cudzincom, ktor\u00ed s\u00fa zdravotne poisten\u00ed na Slovensku z d\u00f4vodu z\u00e1robkovej \u010dinnosti zamestnanca, zav\u00e1dza vstup do syst\u00e9mu verejn\u00e9ho zdravotn\u00e9ho poistenia v SR naviazan\u00fd na minim\u00e1lnu mzdu. Verejne zdravotne poisten\u00fd bude len ten zamestnanec (cudzinec), ktor\u00fd m\u00e1 od 1.1.2018 minim\u00e1lnu mzdu aspo\u0148 vo v\u00fd\u0161ke 480 \u20ac.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">V s\u00falade s \u00a7 3 ods. 3 p\u00edsm. a) novely \u010d. 351\/2017 z\u00e1kona o zdravotnom poisten\u00ed cudzincom, ktor\u00ed s\u00fa zdravotne poisten\u00ed na Slovensku z d\u00f4vodu z\u00e1robkovej \u010dinnosti zamestnanca a ktor\u00ed nemaj\u00fa dohodnut\u00fd plat (mzdu, odmenu) aspo\u0148 vo v\u00fd\u0161ke 480 \u20ac (najmenej v sume vo v\u00fd\u0161ke mesa\u010dnej minim\u00e1lnej mzdy ustanovenej Nariaden\u00edm vl\u00e1dy SR), zanik\u00e1 zdravotn\u00e9 poistenie na Slovensku ku d\u0148u 31.12.2017. Tak\u00edto cudzinci mali povinnos\u0165 v 8-d\u0148ovej lehote ozn\u00e1mi\u0165 zdravotnej pois\u0165ovni skon\u010denie poistn\u00e9ho vz\u0165ahu (odhl\u00e1\u0161ka poistenca), a zamestn\u00e1vate\u013e mal povinnos\u0165 t\u00fdchto zamestnancov odhl\u00e1si\u0165. Zamestn\u00e1vate\u013e nebude odv\u00e1dza\u0165 za zamestnanca bez verejn\u00e9ho zdravotn\u00e9ho poistenia odvody do pr\u00edslu\u0161nej zdravotnej pois\u0165ovne.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u200d<\/p>\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>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. \u010cas\u0165 t\u00fdchto \u010dl\u00e1nkov vznikla v r\u00e1mci spolupr\u00e1ce s HR news, na ktorom s\u00fa umiestnen\u00e9. Minim\u00e1lna mzda 2018 Minim\u00e1lna mzda pre rok 2018 predstavuje 480 \u20ac. Pre jednu odpracovan\u00fa hodinu je to 2,759 \u20ac pri pracovnom \u010dase [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":824,"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-823","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>Legislativn\u00e9 zmeny platn\u00e9 pre rok 2018 | 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=\"Legislativn\u00e9 zmeny platn\u00e9 pre rok 2018 | 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 s na\u0161imi klientmi. \u010cas\u0165 t\u00fdchto \u010dl\u00e1nkov vznikla v r\u00e1mci spolupr\u00e1ce s HR news, na ktorom s\u00fa umiestnen\u00e9. Minim\u00e1lna mzda 2018 Minim\u00e1lna mzda pre rok 2018 predstavuje 480 \u20ac. Pre jednu odpracovan\u00fa hodinu je to 2,759 \u20ac pri pracovnom \u010dase [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.e-cons.cz\/post\/legislativne-zmeny-platne-pre-rok-2018\" \/>\n<meta property=\"og:site_name\" content=\"E-Consulting\" \/>\n<meta property=\"article:published_time\" content=\"2018-08-30T17:46:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-04-23T17:47:02+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.e-cons.cz\/wp-content\/uploads\/2024\/04\/image-131.jpeg\" \/>\n\t<meta property=\"og:image:width\" content=\"1080\" \/>\n\t<meta property=\"og:image:height\" content=\"715\" \/>\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\" content=\"E-Consulting\" \/>\n\t<meta name=\"twitter:label2\" content=\"Predpokladan\u00fd \u010das \u010d\u00edtania\" \/>\n\t<meta name=\"twitter:data2\" content=\"10 min\u00fat\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/legislativne-zmeny-platne-pre-rok-2018#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/legislativne-zmeny-platne-pre-rok-2018\"},\"author\":{\"name\":\"E-Consulting\",\"@id\":\"https:\\\/\\\/www.e-cons.eu\\\/#\\\/schema\\\/person\\\/f39c47f354f2f2b5197f09255890a3cf\"},\"headline\":\"Legislativn\u00e9 zmeny platn\u00e9 pre rok 2018\",\"datePublished\":\"2018-08-30T17:46:00+00:00\",\"dateModified\":\"2024-04-23T17:47:02+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/legislativne-zmeny-platne-pre-rok-2018\"},\"wordCount\":2226,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/www.e-cons.eu\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/legislativne-zmeny-platne-pre-rok-2018#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.e-cons.eu\\\/wp-content\\\/uploads\\\/2024\\\/04\\\/image-131.jpeg\",\"articleSection\":[\"Legislativa SK\"],\"inLanguage\":\"sk-SK\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/legislativne-zmeny-platne-pre-rok-2018#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/legislativne-zmeny-platne-pre-rok-2018\",\"url\":\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/legislativne-zmeny-platne-pre-rok-2018\",\"name\":\"Legislativn\u00e9 zmeny platn\u00e9 pre rok 2018 | E-Consulting\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.e-cons.eu\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/legislativne-zmeny-platne-pre-rok-2018#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/legislativne-zmeny-platne-pre-rok-2018#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.e-cons.eu\\\/wp-content\\\/uploads\\\/2024\\\/04\\\/image-131.jpeg\",\"datePublished\":\"2018-08-30T17:46:00+00:00\",\"dateModified\":\"2024-04-23T17:47:02+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/legislativne-zmeny-platne-pre-rok-2018#breadcrumb\"},\"inLanguage\":\"sk-SK\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/legislativne-zmeny-platne-pre-rok-2018\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"sk-SK\",\"@id\":\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/legislativne-zmeny-platne-pre-rok-2018#primaryimage\",\"url\":\"https:\\\/\\\/www.e-cons.eu\\\/wp-content\\\/uploads\\\/2024\\\/04\\\/image-131.jpeg\",\"contentUrl\":\"https:\\\/\\\/www.e-cons.eu\\\/wp-content\\\/uploads\\\/2024\\\/04\\\/image-131.jpeg\",\"width\":1080,\"height\":715},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/legislativne-zmeny-platne-pre-rok-2018#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Dom\u016f\",\"item\":\"https:\\\/\\\/www.e-cons.cz\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Legislativn\u00e9 zmeny platn\u00e9 pre rok 2018\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.e-cons.eu\\\/#website\",\"url\":\"https:\\\/\\\/www.e-cons.eu\\\/\",\"name\":\"E-Consulting\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.e-cons.eu\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.e-cons.eu\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"sk-SK\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.e-cons.eu\\\/#organization\",\"name\":\"E-Eonsulting\",\"url\":\"https:\\\/\\\/www.e-cons.eu\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"sk-SK\",\"@id\":\"https:\\\/\\\/www.e-cons.eu\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.e-cons.eu\\\/wp-content\\\/uploads\\\/2024\\\/04\\\/logo.svg\",\"contentUrl\":\"https:\\\/\\\/www.e-cons.eu\\\/wp-content\\\/uploads\\\/2024\\\/04\\\/logo.svg\",\"width\":125,\"height\":48,\"caption\":\"E-Eonsulting\"},\"image\":{\"@id\":\"https:\\\/\\\/www.e-cons.eu\\\/#\\\/schema\\\/logo\\\/image\\\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.e-cons.eu\\\/#\\\/schema\\\/person\\\/f39c47f354f2f2b5197f09255890a3cf\",\"name\":\"E-Consulting\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"sk-SK\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/47dfd6e59fd7eff338058ecc3524d71937750edc5331be5c74336ca40c05c93a?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/47dfd6e59fd7eff338058ecc3524d71937750edc5331be5c74336ca40c05c93a?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/47dfd6e59fd7eff338058ecc3524d71937750edc5331be5c74336ca40c05c93a?s=96&d=mm&r=g\",\"caption\":\"E-Consulting\"},\"description\":\"Digit\u00e1ln\u00ed \u00fa\u010detn\u00ed kancel\u00e1\u0159\",\"sameAs\":[\"https:\\\/\\\/www.linkedin.com\\\/company\\\/e-consulting-czech\\\/\"]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Legislativn\u00e9 zmeny platn\u00e9 pre rok 2018 | E-Consulting","robots":{"index":"noindex","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"og_locale":"sk_SK","og_type":"article","og_title":"Legislativn\u00e9 zmeny platn\u00e9 pre rok 2018 | E-Consulting","og_description":"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. \u010cas\u0165 t\u00fdchto \u010dl\u00e1nkov vznikla v r\u00e1mci spolupr\u00e1ce s HR news, na ktorom s\u00fa umiestnen\u00e9. Minim\u00e1lna mzda 2018 Minim\u00e1lna mzda pre rok 2018 predstavuje 480 \u20ac. Pre jednu odpracovan\u00fa hodinu je to 2,759 \u20ac pri pracovnom \u010dase [&hellip;]","og_url":"https:\/\/www.e-cons.cz\/post\/legislativne-zmeny-platne-pre-rok-2018","og_site_name":"E-Consulting","article_published_time":"2018-08-30T17:46:00+00:00","article_modified_time":"2024-04-23T17:47:02+00:00","og_image":[{"width":1080,"height":715,"url":"https:\/\/www.e-cons.cz\/wp-content\/uploads\/2024\/04\/image-131.jpeg","type":"image\/jpeg"}],"author":"E-Consulting","twitter_card":"summary_large_image","twitter_misc":{"Autor":"E-Consulting","Predpokladan\u00fd \u010das \u010d\u00edtania":"10 min\u00fat"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.e-cons.cz\/post\/legislativne-zmeny-platne-pre-rok-2018#article","isPartOf":{"@id":"https:\/\/www.e-cons.cz\/post\/legislativne-zmeny-platne-pre-rok-2018"},"author":{"name":"E-Consulting","@id":"https:\/\/www.e-cons.eu\/#\/schema\/person\/f39c47f354f2f2b5197f09255890a3cf"},"headline":"Legislativn\u00e9 zmeny platn\u00e9 pre rok 2018","datePublished":"2018-08-30T17:46:00+00:00","dateModified":"2024-04-23T17:47:02+00:00","mainEntityOfPage":{"@id":"https:\/\/www.e-cons.cz\/post\/legislativne-zmeny-platne-pre-rok-2018"},"wordCount":2226,"commentCount":0,"publisher":{"@id":"https:\/\/www.e-cons.eu\/#organization"},"image":{"@id":"https:\/\/www.e-cons.cz\/post\/legislativne-zmeny-platne-pre-rok-2018#primaryimage"},"thumbnailUrl":"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-131.jpeg","articleSection":["Legislativa SK"],"inLanguage":"sk-SK","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.e-cons.cz\/post\/legislativne-zmeny-platne-pre-rok-2018#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.e-cons.cz\/post\/legislativne-zmeny-platne-pre-rok-2018","url":"https:\/\/www.e-cons.cz\/post\/legislativne-zmeny-platne-pre-rok-2018","name":"Legislativn\u00e9 zmeny platn\u00e9 pre rok 2018 | E-Consulting","isPartOf":{"@id":"https:\/\/www.e-cons.eu\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.e-cons.cz\/post\/legislativne-zmeny-platne-pre-rok-2018#primaryimage"},"image":{"@id":"https:\/\/www.e-cons.cz\/post\/legislativne-zmeny-platne-pre-rok-2018#primaryimage"},"thumbnailUrl":"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-131.jpeg","datePublished":"2018-08-30T17:46:00+00:00","dateModified":"2024-04-23T17:47:02+00:00","breadcrumb":{"@id":"https:\/\/www.e-cons.cz\/post\/legislativne-zmeny-platne-pre-rok-2018#breadcrumb"},"inLanguage":"sk-SK","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.e-cons.cz\/post\/legislativne-zmeny-platne-pre-rok-2018"]}]},{"@type":"ImageObject","inLanguage":"sk-SK","@id":"https:\/\/www.e-cons.cz\/post\/legislativne-zmeny-platne-pre-rok-2018#primaryimage","url":"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-131.jpeg","contentUrl":"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-131.jpeg","width":1080,"height":715},{"@type":"BreadcrumbList","@id":"https:\/\/www.e-cons.cz\/post\/legislativne-zmeny-platne-pre-rok-2018#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Dom\u016f","item":"https:\/\/www.e-cons.cz\/"},{"@type":"ListItem","position":2,"name":"Legislativn\u00e9 zmeny platn\u00e9 pre rok 2018"}]},{"@type":"WebSite","@id":"https:\/\/www.e-cons.eu\/#website","url":"https:\/\/www.e-cons.eu\/","name":"E-Consulting","description":"","publisher":{"@id":"https:\/\/www.e-cons.eu\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.e-cons.eu\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"sk-SK"},{"@type":"Organization","@id":"https:\/\/www.e-cons.eu\/#organization","name":"E-Eonsulting","url":"https:\/\/www.e-cons.eu\/","logo":{"@type":"ImageObject","inLanguage":"sk-SK","@id":"https:\/\/www.e-cons.eu\/#\/schema\/logo\/image\/","url":"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/logo.svg","contentUrl":"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/logo.svg","width":125,"height":48,"caption":"E-Eonsulting"},"image":{"@id":"https:\/\/www.e-cons.eu\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/www.e-cons.eu\/#\/schema\/person\/f39c47f354f2f2b5197f09255890a3cf","name":"E-Consulting","image":{"@type":"ImageObject","inLanguage":"sk-SK","@id":"https:\/\/secure.gravatar.com\/avatar\/47dfd6e59fd7eff338058ecc3524d71937750edc5331be5c74336ca40c05c93a?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/47dfd6e59fd7eff338058ecc3524d71937750edc5331be5c74336ca40c05c93a?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/47dfd6e59fd7eff338058ecc3524d71937750edc5331be5c74336ca40c05c93a?s=96&d=mm&r=g","caption":"E-Consulting"},"description":"Digit\u00e1ln\u00ed \u00fa\u010detn\u00ed kancel\u00e1\u0159","sameAs":["https:\/\/www.linkedin.com\/company\/e-consulting-czech\/"]}]}},"_links":{"self":[{"href":"https:\/\/www.e-cons.eu\/sk\/wp-json\/wp\/v2\/posts\/823","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.e-cons.eu\/sk\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.e-cons.eu\/sk\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.e-cons.eu\/sk\/wp-json\/wp\/v2\/users\/9"}],"replies":[{"embeddable":true,"href":"https:\/\/www.e-cons.eu\/sk\/wp-json\/wp\/v2\/comments?post=823"}],"version-history":[{"count":2,"href":"https:\/\/www.e-cons.eu\/sk\/wp-json\/wp\/v2\/posts\/823\/revisions"}],"predecessor-version":[{"id":827,"href":"https:\/\/www.e-cons.eu\/sk\/wp-json\/wp\/v2\/posts\/823\/revisions\/827"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.e-cons.eu\/sk\/wp-json\/wp\/v2\/media\/824"}],"wp:attachment":[{"href":"https:\/\/www.e-cons.eu\/sk\/wp-json\/wp\/v2\/media?parent=823"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.e-cons.eu\/sk\/wp-json\/wp\/v2\/categories?post=823"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.e-cons.eu\/sk\/wp-json\/wp\/v2\/tags?post=823"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}