{"id":834,"date":"2018-01-10T19:48:00","date_gmt":"2018-01-10T18:48:00","guid":{"rendered":"https:\/\/www.e-cons.eu\/?p=834"},"modified":"2024-04-23T19:49:50","modified_gmt":"2024-04-23T17:49:50","slug":"legislativne-zmeny-platne-pre-rok-2018-sr","status":"publish","type":"post","link":"https:\/\/www.e-cons.eu\/sk\/post\/legislativne-zmeny-platne-pre-rok-2018-sr","title":{"rendered":"Legislat\u00edvne zmeny platn\u00e9 pre rok 2018 (SR)"},"content":{"rendered":"\n<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-136-1024x678.jpeg\" alt=\"\" class=\"wp-image-837\" srcset=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-136-1024x678.jpeg 1024w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-136-300x199.jpeg 300w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-136-768x508.jpeg 768w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-136.jpeg 1080w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\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 roku 2017 bola minim\u00e1lna mzda na \u00farovni 435 \u20ac a hodinov\u00e1 mzda bola vo v\u00fd\u0161ke 2,50 \u20ac. Minim\u00e1lnu mzdu je mo\u017en\u00e9 ma\u0165 aj vy\u0161\u0161iu. Existuje no\u010dn\u00fd pr\u00edplatok, na ktor\u00fd m\u00e1te n\u00e1rok, ak pracujete v noci. Niektor\u00e9 pr\u00e1ce s\u00fa n\u00e1ro\u010dnej\u0161ie a preto maj\u00fa vy\u0161\u0161\u00ed koeficient a t\u00fdm aj vy\u0161\u0161iu mzdu. Uveden\u00e1 suma minim\u00e1lnej mzdy je v hrubom.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Tabu\u013eka pod\u013ea koeficientov minim\u00e1lnej mzdy<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"389\" src=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-135-1024x389.jpeg\" alt=\"\" class=\"wp-image-836\" srcset=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-135-1024x389.jpeg 1024w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-135-300x114.jpeg 300w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-135-768x292.jpeg 768w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-135.jpeg 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Da\u0148 z pr\u00edjmov &#8211; sadzby dane 2018<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>19 \u00a0% zo z\u00e1kladu dane, ktor\u00fd nepresiahne sumu 35 268,06 \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 35 268,06 (t. j. \u00a0176,8-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\n\n\n<li>19 % do zdanite\u013enej sumy (zdanite\u013enej mzdy) 2939 \u20ac<\/li>\n\n\n\n<li>25 % nad zdanite\u013en\u00fa sumu (zdanite\u013en\u00fa mzdu) 2939 \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 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&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 2018<\/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<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">176,8-n\u00e1sobok \u017eivotn\u00e9ho minima, t. j.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>35 268,06<\/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>35 268,06 \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>3 830,02 \u20ac<\/strong>, ak man\u017eelka (man\u017eel) nedosiahla vlastn\u00fd pr\u00edjem,<\/li>\n\n\n\n<li><strong>3 830,02 \u20ac &#8211; vlastn\u00fd pr\u00edjem man\u017eelky (man\u017eela)<\/strong>, ak vlastn\u00fd pr\u00edjem man\u017eelky (man\u017eela) nepresiahol v\u00fd\u0161ku nezdanite\u013enej \u010dasti z\u00e1kladu dane 3 830,02 \u20ac,<\/li>\n\n\n\n<li><strong>0,00 \u20ac<\/strong>, ak man\u017eelka (man\u017eel) dosiahla vlastn\u00fd pr\u00edjem, ktor\u00fd presiahol v\u00fd\u0161ku nezdanite\u013enej \u010dasti z\u00e1kladu 3 830,02 \u20ac.<\/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>35 268,06 \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>12 647,032 &#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>12 647,032 &#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 \u010das\u0165 z\u00e1kladu dane na pr\u00edspevky na doplnkov\u00e9 d\u00f4chodkov\u00e9 sporenie (III. pilier) v roku 2018<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>z\u00e1klad dane si da\u0148ovn\u00edk m\u00f4\u017ee zn\u00ed\u017ei\u0165 o sumu preuk\u00e1zate\u013ene zaplaten\u00fdch pr\u00edspevkov na doplnkov\u00e9 d\u00f4chodkov\u00e9 sporenie,<\/li>\n\n\n\n<li>maxim\u00e1lna v\u00fd\u0161ka tejto nezdanite\u013enej \u010dasti z\u00e1kladu dane je 180 \u20ac,<\/li>\n\n\n\n<li>Ak si chce da\u0148ovn\u00edk uplatni\u0165 nezdanite\u013en\u00fa \u010das\u0165 z\u00e1kladu dane na pr\u00edspevky na doplnkov\u00e9 d\u00f4chodkov\u00e9 sporenie, mus\u00ed sp\u013a\u0148a\u0165 ur\u010dit\u00e9 podmienky, a to:<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>mus\u00ed ma\u0165 uzatvoren\u00fa \u00fa\u010dastn\u00edcku zmluvu po 31. decembri 2013, na z\u00e1klade ktorej zaplatil pr\u00edspevok na doplnkov\u00e9 d\u00f4chodkov\u00e9 sporenie, resp. pr\u00edspevok zaplatil na z\u00e1klade \u00fa\u010dastn\u00edckej zmluvy,<\/li>\n\n\n\n<li>nem\u00f4\u017ee ma\u0165 uzatvoren\u00fa in\u00fa \u00fa\u010dastn\u00edcku zmluvu, ktor\u00e1 by nesp\u013a\u0148ala podmienky stanoven\u00e9 z\u00e1konom \u010d. 650\/2004 Z. z. o doplnkovom d\u00f4chodkovom sporen\u00ed v znen\u00ed neskor\u0161\u00edch predpisov (\u010falej len z\u00e1kon o doplnkovom d\u00f4chodkovom sporen\u00ed).<\/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 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<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Zamestnaneck\u00e1 pr\u00e9mia<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Na zamestnaneck\u00fa pr\u00e9miu za rok 2018 by nemal ma\u0165 n\u00e1rok \u017eiaden zamestnanec.<\/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 2018 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<p class=\"wp-block-paragraph\"><strong>Pr\u00edle\u017eitostn\u00e9 pr\u00edjmy a pr\u00edjmy z pren\u00e1jmu osloboden\u00e9 od dane<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Od dane je osloboden\u00fd pr\u00edjem pod\u013ea \u00a7 6 ods. 3 a \u00a7 8 ods. 1 p\u00edsm. a), ak \u00fahrn t\u00fdchto pr\u00edjmov za rok 2018 nepresiahne 500 \u20ac a pr\u00edjem pod\u013ea \u00a7 8 ods. 1 p\u00edsm. d) a\u017e f), ak \u00fahrn t\u00fdchto pr\u00edjmov zn\u00ed\u017een\u00fd o v\u00fddavok pod\u013ea \u00a7 8 ods. 5 a 7 za rok 2018 nepresiahne 500 \u20ac.<\/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\">\u017divotn\u00e9 minimum od 1.7.2017 je vo v\u00fd\u0161ke 199,48 eur, 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 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\"><strong>Soci\u00e1lne a zdravotn\u00e9 poistenie rok 2018<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Maxim\u00e1lny vymeriavac\u00ed z\u00e1klad na zdravotnom poisten\u00ed nie je stanoven\u00fd. Okrem maxim\u00e1lneho vymeriavacieho z\u00e1kladu pre dividendy a to 54720\u20ac.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Maxim\u00e1lny vymeriavac\u00ed z\u00e1klad 6 384 \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>Hranica pr\u00edjmu pri zamestn\u00e1van\u00ed dlhodobo nezamestnan\u00fdch<\/strong><\/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 2017 a pokra\u010duje v roku 2018, suma 67 % z 883 \u20ac, \u010do je suma 591,61 \u20ac.<\/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 vznikne v roku 2018 suma 67 % z 912 \u20ac, \u010do je suma 611,04 \u20ac.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Nemocensk\u00e9 d\u00e1vky a n\u00e1hrada pr\u00edjmu pri PN zamestnanca<\/strong><\/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 1.1.2018 vo v\u00fd\u0161ke:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>44,98 \u20ac za prv\u00e9 tri dni do\u010dasnej pracovnej neschopnosti (PN),<\/li>\n\n\n\n<li>230,87 \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 2018 najviac 275,85 \u20ac.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Od 1.1.2018 sa zv\u00fd\u0161ia aj maxim\u00e1lne sumy ostatn\u00fdch nemocensk\u00fdch d\u00e1vok<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Maxim\u00e1lny denn\u00fd vymeriavac\u00ed z\u00e1klad Soci\u00e1lnej pois\u0165ovne vo v\u00fd\u0161ke 59,9672 \u20ac a pou\u017e\u00edva 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 1.1.2018 vo v\u00fd\u0161ke 329,82 \u20ac.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Maxim\u00e1lna suma matersk\u00e9ho bude od 1.1.2018 vo v\u00fd\u0161ke:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>1 350,00 \u20ac v 31 d\u0148ovom mesiaci,<\/li>\n\n\n\n<li>1 306,40 \u20ac v 30 d\u0148ovom mesiaci,<\/li>\n\n\n\n<li>1 219,40 \u20ac v 28 d\u0148ovom mesiaci.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Maxim\u00e1lny mo\u017en\u00fd denn\u00fd vymeriavac\u00ed z\u00e1klad pre v\u00fdpo\u010det d\u00e1vky v nezamestnanosti je od 1.1.2018 do 30.6.2018 suma 59,9672 \u20ac.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Zmena podmienky na v\u00fdplatu d\u00e1vky v nezamestnanosti<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Od 1.1.2018 m\u00e1 pod\u013ea \u00a7 104 ods. 1 ZSP poistenec n\u00e1rok na d\u00e1vku v nezamestnanosti ak v posledn\u00fdch&nbsp;<strong>4 rokoch&nbsp;<\/strong>pred zaraden\u00edm do evidencie uch\u00e1dza\u010dov o zamestnanie bol poisten\u00fd v nezamestnanosti najmenej 2 roky. Podporn\u00e1 doba v\u00fdplaty d\u00e1vky v nezamestnanosti je 6 mesiacov.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u017divotn\u00e9 minimu do 1.7.2017-30.6.2018 predstavuje sumu 199,48\u20ac<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>N\u00e1rok na pred\u010dasn\u00fd starobn\u00fd d\u00f4chodok do 30.6.2018<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">N\u00e1rok m\u00e1 poistenec vtedy, ak suma novopriznan\u00e9ho pred\u010dasn\u00e9ho starobn\u00e9ho d\u00f4chodku dosiahne najmenej 239,40 \u20ac (1,2-n\u00e1sobok \u017eivotn\u00e9ho minima 199,48 eura).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Odvody zamestn\u00e1vate\u013ea od 1.1.2018<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"737\" src=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-134-1024x737.jpeg\" alt=\"\" class=\"wp-image-835\" srcset=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-134-1024x737.jpeg 1024w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-134-300x216.jpeg 300w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-134-768x553.jpeg 768w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-134.jpeg 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h6 class=\"wp-block-heading\"><em>* \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.<\/em><\/h6>\n\n\n\n<h6 class=\"wp-block-heading\"><em>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.<\/em><\/h6>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Odpo\u010d\u00edtate\u013en\u00e1 polo\u017eka pre zamestn\u00e1vate\u013ea na zdravotnom poisten\u00ed<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">V roku 2018 dojde k \u00faprave v\u00fdpo\u010dtu odpo\u010d\u00edtate\u013enej polo\u017eky. N\u00e1rok na odpo\u010d\u00edtate\u013en\u00fa polo\u017eku by mal by\u0165 uplatnen\u00fd len z poz\u00edcie zamestnanca, zamestn\u00e1vate\u013e tak bude plati\u0165 pln\u00fd odvod z dosiahnut\u00e9ho vymeriavacieho z\u00e1kladu bez odpo\u010dtu odpo\u010d\u00edtate\u013enej polo\u017eky.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Pracovn\u00e1 pohotovos\u0165<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Za ka\u017ed\u00fa hodinu neakt\u00edvnej \u010dasti pracovnej pohotovosti na pracovisku patr\u00ed zamestnancovi najmenej suma vo v\u00fd\u0161ke hodinovej minim\u00e1lnej mzdy, teda 2,759 \u20ac.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Za ka\u017ed\u00fa hodinu neakt\u00edvnej \u010dasti pracovnej pohotovosti mimo pracoviska patr\u00ed zamestnancovi najmenej suma vo v\u00fd\u0161ke 20 % minim\u00e1lnej mzdy za hodinu, teda 0,5518 \u20ac.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Z\u00e1kon o neleg\u00e1lnej pr\u00e1ci<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">N\u00e1rodn\u00e1 rada SR schv\u00e1lila novelu z\u00e1kona \u010d. 82\/2005\/ Z. z. o neleg\u00e1lnej pr\u00e1ci a neleg\u00e1lnom zamestn\u00e1van\u00ed. Od 1.1.2018 sa upravili pr\u00edsne sankcie za oneskoren\u00e9 prihl\u00e1senie z poz\u00edcie in\u0161pektor\u00e1tu pr\u00e1ce. Za neleg\u00e1lne zamestn\u00e1vanie sa bude pova\u017eova\u0165 tak\u00e9 prihl\u00e1senia zamestnanca, ktor\u00e9 nebolo uskuto\u010dnen\u00e9 do 7 dn\u00ed od za\u010datia v\u00fdkonu \u010dinnosti zamestnanca. Do popredia d\u00e1vame skuto\u010dnos\u0165, \u017ee o neleg\u00e1lne zamestn\u00e1vanie p\u00f4jde aj vtedy, ak zamestnanec nebude prihl\u00e1sen\u00fd v registri poistencov do za\u010diatku kontroly, ak kontrola za\u010dala do siedmich dn\u00ed od za\u010datia v\u00fdkonu \u010dinnosti zamestnanca. Upozor\u0148ujeme v\u0161ak, \u017ee je potrebn\u00e9 dba\u0165 st\u00e1le na pokyny soci\u00e1lnej pois\u0165ovne, ktor\u00e1 m\u00e1 limit pre prihl\u00e1senia zamestnanca st\u00e1le prihl\u00e1senie pred za\u010diatkom \u010dinnosti v\u00fdkonu zamestnanca. Soci\u00e1lna pois\u0165ov\u0148a m\u00e1 nezmenen\u00e9 sankcie o neskorom prihl\u00e1sen\u00ed. Opatrenie, ktor\u00e9 je platn\u00e9 od 1.1.2018 o\u0161etruje pojem neleg\u00e1lne zamestn\u00e1vanie a vplyv sankci\u00ed na oneskoren\u00e9 prihl\u00e1senie, ktor\u00e9 je v limite do 7 dn\u00ed. Ojedinel\u00e9 pr\u00edpady kedy zamestn\u00e1vate\u013e splnil povinnos\u0165 prihl\u00e1senia s mal\u00fdm oneskoren\u00edm nebude u\u017e tak sankcionovan\u00e1 ako pred 1.1.2018.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>D\u00f4chodci pracuj\u00faci na dohodu<\/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. 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\">\u200d<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Lucia Troj\u00e1kov\u00e1<\/strong>, Senior Payroll Consultant<br><strong>Alena \u0160ev\u010d\u00edkov\u00e1<\/strong>, Payroll Consultant<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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 40 hod\/t\u00fd\u017edenne. V roku 2017 bola minim\u00e1lna mzda na \u00farovni 435 \u20ac a hodinov\u00e1 mzda bola vo v\u00fd\u0161ke 2,50 \u20ac. Minim\u00e1lnu mzdu je mo\u017en\u00e9 ma\u0165 aj vy\u0161\u0161iu. Existuje no\u010dn\u00fd pr\u00edplatok, na ktor\u00fd m\u00e1te [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":837,"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-834","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 2018 (SR) | 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 2018 (SR) | E-Consulting\" \/>\n<meta property=\"og:description\" content=\"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 40 hod\/t\u00fd\u017edenne. V roku 2017 bola minim\u00e1lna mzda na \u00farovni 435 \u20ac a hodinov\u00e1 mzda bola vo v\u00fd\u0161ke 2,50 \u20ac. Minim\u00e1lnu mzdu je mo\u017en\u00e9 ma\u0165 aj vy\u0161\u0161iu. 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