{"id":856,"date":"2017-07-17T20:28:00","date_gmt":"2017-07-17T18:28:00","guid":{"rendered":"https:\/\/www.e-cons.eu\/?p=856"},"modified":"2024-04-23T20:29:25","modified_gmt":"2024-04-23T18:29:25","slug":"dohoda-o-brigadnickej-praci-studentov-podla-slovenskej-legislativy","status":"publish","type":"post","link":"https:\/\/www.e-cons.eu\/sk\/post\/dohoda-o-brigadnickej-praci-studentov-podla-slovenskej-legislativy","title":{"rendered":"Dohoda o brig\u00e1dnickej pr\u00e1ci \u0161tudentov pod\u013ea slovenskej legislat\u00edvy"},"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-144-1024x678.jpeg\" alt=\"\" class=\"wp-image-857\" srcset=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-144-1024x678.jpeg 1024w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-144-300x199.jpeg 300w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-144-768x508.jpeg 768w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-144.jpeg 1080w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Z\u00e1konn\u00edk pr\u00e1ce umo\u017e\u0148uje okrem pracovn\u00fdch zml\u00fav zamestn\u00e1vanie aj vo forme dohody o pr\u00e1cach vykon\u00e1van\u00fdch mimo pracovn\u00e9ho pomeru. Jednou z tak\u00fdchto doh\u00f4d je Dohoda o brig\u00e1dnickej pr\u00e1ci \u0161tudentov (\u00a7227 a 228 Z\u00e1konn\u00edka pr\u00e1ce), \u010falej DoBP\u0160.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">T\u00fato dohodu mo\u017eno uzatvori\u0165 aj s osobou, ktor\u00e1 u\u017e m\u00e1 uzatvoren\u00fd pracovn\u00fd pomer. Tento pracovn\u00fd pomer m\u00f4\u017ee ma\u0165 uzatvoren\u00fd u in\u00e9ho zamestn\u00e1vate\u013ea alebo u toho ist\u00e9ho zamestn\u00e1vate\u013ea.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u200d<strong>Pre Dohodu o brig\u00e1dnickej pr\u00e1ci \u0161tudentov platia nasledovn\u00e9 pravidl\u00e1:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u00a0dohodu m\u00f4\u017ee zamestn\u00e1vate\u013e uzatv\u00e1ra\u0165\u00a0<strong>len v\u00fdnimo\u010dne<\/strong>\u00a0\u2013 uprednostni\u0165 sa m\u00e1 pr\u00e1ca v pracovnom pomere s vyu\u017eit\u00edm mo\u017enosti napr. pr\u00e1ce na dobu ur\u010dit\u00fa, delen\u00e9ho pracovn\u00e9ho miesta, alebo pr\u00e1ce na krat\u0161\u00ed pracovn\u00fd \u010das,<\/li>\n\n\n\n<li>jedn\u00e1 sa o pr\u00edle\u017eitostn\u00fa \u010dinnos\u0165 vymedzen\u00fa druhom pr\u00e1ce<\/li>\n\n\n\n<li>s mladistv\u00fdm zamestnancom (do 18 r.) mo\u017eno dohodu uzatv\u00e1ra\u0165 len ak sa t\u00fdm neohroz\u00ed jeho zdrav\u00fd v\u00fdvoj, bezpe\u010dnos\u0165, mravnos\u0165 alebo v\u00fdchova na povolanie,<\/li>\n\n\n\n<li>dohodu nemo\u017eno uzatv\u00e1ra\u0165 na \u010dinnosti, ktor\u00e9 s\u00fa predmetom ochrany pod\u013ea autorsk\u00e9ho z\u00e1kona,<\/li>\n\n\n\n<li>pracovn\u00fd \u010das zamestnancov, ktor\u00ed vykon\u00e1vaj\u00fa pr\u00e1cu na z\u00e1klade dohody o brig\u00e1dnickej pr\u00e1ci \u0161tudentov, v priebehu 24 hod\u00edn nesmie presiahnu\u0165 12 hod\u00edn (u mladistv\u00e9ho zamestnanca v priebehu 24 hod\u00edn nesmie presiahnu\u0165 8 hod\u00edn),<\/li>\n\n\n\n<li>zamestnancom pracuj\u00facim na z\u00e1klade tohto typu dohody nemo\u017eno nariadi\u0165 ani s nimi dohodn\u00fa\u0165 pracovn\u00fa pohotovos\u0165 a pr\u00e1cu nad\u010das,<\/li>\n\n\n\n<li>dohodu o brig\u00e1dnickej pr\u00e1ci \u0161tudentov je mo\u017en\u00e9 uzatvori\u0165 najdlh\u0161ie na dobu 12 mesiacov,<\/li>\n\n\n\n<li>odmena za vykonan\u00fa pr\u00e1cu je splatn\u00e1 a mus\u00ed by\u0165 vyplaten\u00e1 najnesk\u00f4r do konca kalend\u00e1rneho mesiaca, ktor\u00fd nasleduje po mesiaci, v ktorom sa pr\u00e1ca vykonala (pri tejto forme dohody nie je mo\u017en\u00e9, aby bola odmena splatn\u00e1 za dlh\u0161ie obdobie, napr. raz za dva mesiace, \u0161tvr\u0165ro\u010dne, polro\u010dne, raz za rok alebo a\u017e po skon\u010den\u00ed dohody a pod.),<\/li>\n\n\n\n<li>ak dohod\u00e1r v nejakom mesiaci pracoval, odmenu za dan\u00fd mesiac mus\u00ed ma\u0165 vyplaten\u00fa najnesk\u00f4r do konca nasleduj\u00faceho mesiaca,<\/li>\n\n\n\n<li>nemo\u017eno vykon\u00e1va\u0165 pr\u00e1cu v rozsahu prekra\u010duj\u00facom v priemere 20 hod\u00edn t\u00fd\u017edenne,<\/li>\n\n\n\n<li>dodr\u017eiavanie dohodnut\u00e9ho a najviac pr\u00edpustn\u00e9ho rozsahu pracovn\u00e9ho \u010dasu sa posudzuje za cel\u00fa dobu, na ktor\u00fa bola dohoda uzatvoren\u00e1; t\u00fd\u017edenn\u00fd priemer odpracovan\u00fdch hod\u00edn sa tak zis\u0165uje za cel\u00e9 trvanie dohody, a preto m\u00f4\u017ee by\u0165 v\u00fdhodn\u00e9 uzatvori\u0165 dohodu na \u010do najdlh\u0161\u00ed \u010das (max. 12 mesiacov), ak m\u00e1 jedna osoba uzatvoren\u00fdch viac DoBP\u0160, tak sa rozsah pr\u00e1ce posudzuje osobitne pre ka\u017ed\u00fa dohodu.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u200d<strong>Dohodu o brig\u00e1dnickej pr\u00e1ci \u0161tudentov uzatv\u00e1rame len s fyzickou osobou, ktor\u00e1:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>je \u017eiakom strednej \u0161koly (i v externej forme)<\/li>\n\n\n\n<li>je \u0161tudentom vysokej \u0161koly v dennej forme \u0161t\u00fadia (nez\u00e1le\u017e\u00ed na stupni \u0161t\u00fadia)<br>&#8230; a s\u00fa\u010dasne e\u0161te nedosiahla vek 26 rokov (pr\u00e1cu na z\u00e1klade DoBP\u0160 mo\u017eno vykon\u00e1va\u0165 najnesk\u00f4r do konca kalend\u00e1rneho roka, v ktorom fyzick\u00e1 osoba dov\u0155\u0161i 26 rokov veku).<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Pod\u013ea \u00a7 11 ods. 4 Z\u00e1konn\u00edka pr\u00e1ce je zak\u00e1zan\u00e1 pr\u00e1ca fyzickej osoby vo veku do 15 rokov a pr\u00e1ca fyzickej osoby, ktor\u00e1 nem\u00e1 ukon\u010den\u00fa povinn\u00fa \u0161kolsk\u00fa doch\u00e1dzku. Uveden\u00e9 osoby maj\u00fa povolen\u00e9 vykon\u00e1va\u0165 \u013eahk\u00e9 pr\u00e1ce pri \u00fa\u010dinkovan\u00ed alebo spolu\u00fa\u010dinkovan\u00ed na kult\u00farnych a umeleck\u00fdch predstaveniach, pri \u0161portov\u00fdch podujatiach alebo reklamn\u00fdch \u010dinnostiach, a to so s\u00fahlasom in\u0161pektor\u00e1tu pr\u00e1ce s \u00faradom verejn\u00e9ho zdravotn\u00edctva na \u017eiados\u0165 zamestn\u00e1vate\u013ea.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u200d<strong>Na DoBP\u0160 (okrem \u013eahk\u00fdch pr\u00e1c&#8230;) m\u00f4\u017ee pracova\u0165 len \u017eiak S\u0160, ktor\u00fd:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>nav\u0161tevuje v porad\u00ed 11.-ty \u0161kolsk\u00fd rok \u0161kolu a m\u00e1 najmenej 15 rokov veku alebo<\/li>\n\n\n\n<li>16.-ty rok veku dosiahol v predch\u00e1dzaj\u00facom \u0161kolskom roku.<\/li>\n\n\n\n<li>Pri\u010dom \u0161kolsk\u00fd rok kon\u010d\u00ed a\u017e 31. augusta.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u200d<strong>DoBP\u0160 mus\u00ed by\u0165 uzatvoren\u00e1 p\u00edsomne, inak je neplatn\u00e1. Povinn\u00e9 n\u00e1le\u017eitosti DoBP\u0160:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>dohodnut\u00e1 pr\u00e1ca,<\/li>\n\n\n\n<li>dohodnut\u00e1 odmena za vykonan\u00fa pr\u00e1cu,<\/li>\n\n\n\n<li>dohodnut\u00fd rozsah pracovn\u00e9ho \u010dasu,<\/li>\n\n\n\n<li>doba, na ktor\u00fa sa dohoda uzatv\u00e1ra.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Jedno vyhotovenie DoBP\u0160 je zamestn\u00e1vate\u013e povinn\u00fd vyda\u0165 zamestnancovi.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u200d<strong>DoBP\u0160 je mo\u017en\u00e9 ukon\u010di\u0165 jedn\u00fdm z uveden\u00fdch sp\u00f4sobov:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>sp\u00f4sobom dohodnut\u00fdm v samotnej dohode<\/li>\n\n\n\n<li>okam\u017eit\u00fdm skon\u010den\u00edm v pr\u00edpadoch pod\u013ea \u00a7 68 Z\u00e1konn\u00edka pr\u00e1ce<\/li>\n\n\n\n<li>dohodou zamestnanca a zamestn\u00e1vate\u013ea k dohodnut\u00e9mu d\u0148u<\/li>\n\n\n\n<li>jednostrannou v\u00fdpove\u010fou bez uvedenia d\u00f4vodu (15-denn\u00e1 v\u00fdpovedn\u00e1 doba)<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">S\u00fa\u010das\u0165ou ka\u017edej dohody o brig\u00e1dnickej pr\u00e1ci \u0161tudentov mus\u00ed by\u0165 zo strany \u0161tudenta dolo\u017een\u00e9 potvrdenie o \u0161t\u00fadiu. Toto potvrdenie o \u0161t\u00fadiu sa nevy\u017eaduje, ak sa dohoda uzatv\u00e1ra v obdob\u00ed od skon\u010denia \u0161t\u00fadia na strednej \u0161kole alebo od skon\u010denia letn\u00e9ho semestra na vysokej \u0161kole, najnesk\u00f4r do konca okt\u00f3bra toho ist\u00e9ho kalend\u00e1rneho roka.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Vo vz\u0165ahu k dohode o brig\u00e1dnickej pr\u00e1ci \u0161tudentov uzatvorenej v \u010dase, ke\u010f fyzick\u00e1 osoba disponovala \u0161tat\u00fatom \u0161tudenta, zast\u00e1va N\u00e1rodn\u00fd in\u0161pektor\u00e1t pr\u00e1ce n\u00e1zor, \u017ee strata \u0161tat\u00fatu \u0161tudenta m\u00e1 vplyv na mo\u017enos\u0165 pokra\u010dovania vykon\u00e1vania pr\u00e1ce na t\u00fato dohodu. Z tohto h\u013eadiska je potrebn\u00e9 dohodu o brig\u00e1dnickej pr\u00e1ci \u0161tudentov ukon\u010di\u0165.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>Odvody z doh\u00f4d o brig\u00e1dnickej pr\u00e1ci \u0161tudenta<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pre dohodu o brig\u00e1dnickej pr\u00e1ci \u0161tudentov plat\u00ed v\u00fdnimka, a to do sumy 200 eur mesa\u010dne. Znamen\u00e1 to, \u017ee do tejto sumy je \u0161tudent osloboden\u00fd od platenia odvodov. Ak \u0161tudent na jednu dohodu zarob\u00ed v hrubom do 200 eur, tak jeho zamestn\u00e1vate\u013e z tohto pr\u00edjmu plat\u00ed do Soci\u00e1lnej pois\u0165ovne len odvody na garan\u010dn\u00e9 poistenie (0,25 % z pr\u00edjmu) a odvody na \u00farazov\u00e9 poistenie (0,80 % z pr\u00edjmu). Celkov\u00e9 odvody zamestn\u00e1vate\u013ea pri pr\u00edjme \u0161tudenta do 200 eur vr\u00e1tane tak dosahuj\u00fa 1,05 % z hrub\u00e9ho pr\u00edjmu.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ak \u0161tudent na jednu dohodu zarob\u00ed v hrubom nad 200 eur, tak jeho zamestn\u00e1vate\u013e z tohto pr\u00edjmu plat\u00ed do Soci\u00e1lnej pois\u0165ovne odvody na starobn\u00e9 poistenie (14 %) , rezervn\u00fd fond solidarity (4,75 %), invalidn\u00e9 poistenie (3 % ), garan\u010dn\u00e9 (0,25 %) a \u00farazov\u00e9 poistenie (0,8 %) zo sumy hrub\u00e9ho pr\u00edjmu po odpo\u010d\u00edtan\u00ed \u010diastky 200 eur. \u0160tudent si plat\u00ed len odvody na starobn\u00e9 (4 %) a invalidn\u00e9 poistenie (3 %), t. j. spolu 7 % zo sumy hrub\u00e9ho pr\u00edjmu po odpo\u010d\u00edtan\u00ed \u010diastky 200 eur.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Zamestnanec pracuj\u00faci na DoBP\u0160 je osloboden\u00fd od platenia odvodov na zdravotn\u00e9 poistenie.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0160tudent je povinn\u00fd p\u00edsomne ozn\u00e1mi\u0165 zamestn\u00e1vate\u013eovi, \u017ee si ur\u010dil dohodu, z ktorej nechce by\u0165 povinne d\u00f4chodkovo poisten\u00fd a s\u00fa\u010dasne to, \u017ee si<strong>&nbsp;na rovnak\u00e9 obdobie neur\u010dil alebo neur\u010d\u00ed in\u00fa dohodu<\/strong>&nbsp;na rovnak\u00fd \u00fa\u010del. Mus\u00ed \u00eds\u0165 o \u010destn\u00e9 vyhl\u00e1senie, o tom, \u017ee si v\u00fdnimku z platenia d\u00f4chodkov\u00fdch odvodov v tom istom kalend\u00e1rnom mesiaci s\u00fa\u010dasne neuplat\u0148uje aj u in\u00e9ho zamestn\u00e1vate\u013ea.&nbsp;<a href=\"https:\/\/www.e-cons.eu\/sk\/images\/novinky\/oznamenie-a-cestne-vyhlasenie.pdf\/\">(viz. nasleduj\u00faci formul\u00e1r)<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ur\u010dovanie v\u00fdnimky na u\u017e ur\u010den\u00fa dohodu nie je potrebn\u00e9 vykon\u00e1va\u0165 ka\u017ed\u00fd mesiac. V\u00fdnimka je toti\u017e platn\u00e1 a\u017e do skon\u010denia pracovnej dohody o brig\u00e1dnickej pr\u00e1ci \u0161tudentov.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>Brig\u00e1dy cez pracovn\u00fa agent\u00faru<\/em><br>Ak zamestnanec cez pracovn\u00fa agent\u00faru, jeho zamestn\u00e1vate\u013eom je iba pracovn\u00e1 agent\u00fara. Pri pr\u00e1ci cez pracovn\u00fa agent\u00faru podpisuje pracovn\u00fa zmluvu iba s agent\u00farou a nie s jednotliv\u00fdmi firmami u ktor\u00fdch vykon\u00e1va brig\u00e1du.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>Pr\u00edklad:<\/em><br>Michal je vysoko\u0161kol\u00e1k, ktor\u00fd cez pracovn\u00fa agent\u00faru na brig\u00e1dach zarobil za mesiac 240 \u20ac. Na za\u010diatku mesiaca si uplatnil v\u00fdnimku z platenia odvodov v tejto pracovnej agent\u00fare. Odvody bude musie\u0165 zaplati\u0165 z vymeriavacieho z\u00e1kladu, ktor\u00fdm je rozdiel skuto\u010dne zaroben\u00fdch pe\u0148az\u00ed a v\u00fdnimky (= 240 &#8211; 200). Odvody vo v\u00fd\u0161ke 7% si vypo\u010d\u00edta zo sumy 40 \u20ac. Michal do Soci\u00e1lnej pois\u0165ovne zaplat\u00ed 2,80 \u20ac.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>Viacero zamestn\u00e1vate\u013eov<\/em><br>V pr\u00edpade, \u017ee zamestnanec = \u0161tudent pracuje pre viacero zamestn\u00e1vate\u013eov, alebo viacero agent\u00far odnesie podp\u00edsan\u00e9&nbsp;<a href=\"https:\/\/www.e-cons.eu\/sk\/images\/novinky\/oznamenie-a-cestne-vyhlasenie.pdf\/\">Ozn\u00e1menie a \u010destn\u00e9 vyhl\u00e1senie<\/a>&nbsp;len jedn\u00e9mu zo zamestn\u00e1vate\u013eov, najlep\u0161ie tomu, u ktor\u00e9ho zarob\u00ed najviac pe\u0148az\u00ed.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>Pr\u00edklad:<\/em><br>Martin je vysoko\u0161kol\u00e1k, ktor\u00fd pracoval minul\u00fd mesiac cez pracovn\u00fa agent\u00faru, kde zarobil 110 \u20ac, potom pracoval vo firme B, kde zarobil 70 \u20ac a vo firme C, kde zarobil \u010fal\u0161\u00edch 30 \u20ac. Martin si ur\u010dil ako v\u00fdnimku z platenia soci\u00e1lneho poistenia pracovn\u00fa agent\u00faru. Nako\u013eko v pracovnej agent\u00fare zarobil iba 110 \u20ac a t\u00e1 je ni\u017e\u0161ia ako v\u00fdnimka z platenia odvodov 200 \u20ac mesa\u010dne, z tejto pr\u00e1ce odvody plati\u0165 nebude. Z brig\u00e1dnick\u00fdch doh\u00f4d vo firme B a C bude plati\u0165 odvody 7%. Spolu v oboch firm\u00e1ch zarobil 100 \u20ac, tak\u017ee zaplat\u00ed odvody vo v\u00fd\u0161ke 7 \u20ac.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Zamestn\u00e1vatelia s\u00fa povinn\u00ed vies\u0165 evidenciu uzatvoren\u00fdch doh\u00f4d pod\u013ea poradia uzatvorenia, vies\u0165 evidenciu pracovn\u00e9ho \u010dasu zamestnancov so za\u010diatkom a koncom \u010dasov\u00e9ho \u00faseku, v ktorom zamestnanec vykon\u00e1val pr\u00e1cu a taktie\u017e vies\u0165 evidenciu vykonanej pr\u00e1ce u dohod\u00e1rov tak, aby v jednotliv\u00fdch d\u0148och bola zaznamenan\u00e1 d\u013a\u017eka \u010dasov\u00e9ho \u00faseku, v ktorom sa pr\u00e1ca vykon\u00e1vala.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Zamestnanec vykon\u00e1vaj\u00faci pr\u00e1ce na z\u00e1klade dohody nem\u00e1 n\u00e1rok na n\u00e1hradu mzdy pri prek\u00e1\u017ekach v pr\u00e1ci, nevznik\u00e1 mu pr\u00e1vny n\u00e1rok na dovolenku, na in\u00fa pracovnopr\u00e1vnu ochranu napr. pri skon\u010den\u00ed pracovnopr\u00e1vneho vz\u0165ahu na vyplatenie odstupn\u00e9ho a pod.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0160tudent z pr\u00edjmu z brig\u00e1dy plat\u00ed da\u0148, ktor\u00e1 v z\u00e1sade tvor\u00ed 19 % zo z\u00e1kladu dane. Z\u00e1kladom dane z pr\u00edjmu \u0161tudenta ako dohod\u00e1ra je jeho hrub\u00e1 mzda, ktor\u00e1 je zn\u00ed\u017een\u00e1 o:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>pr\u00edpadn\u00e9 zaplaten\u00e9 soci\u00e1lne odvody<\/li>\n\n\n\n<li>nezdanite\u013en\u00fa \u010das\u0165 z\u00e1kladu dane, ktor\u00e1 v tomto roku dosahuje 3 803,33 \u20ac ro\u010dne, \u010do je 316,94 \u20ac mesa\u010dne (ak \u0161tudent podp\u00edsal vyhl\u00e1senie o uplat\u0148ovan\u00ed mesa\u010dnej nezdanite\u013enej \u010dasti z\u00e1kladu dane).<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Ak by \u0161tudent na jednu dohodu zarobil napr\u00edklad 190 eur a neodovzdal by zamestn\u00e1vate\u013eovi vyhl\u00e1senie o uplat\u0148ovan\u00ed mesa\u010dnej nezdanite\u013enej \u010dasti z\u00e1kladu dane, jeho zamestn\u00e1vate\u013e by mu z jeho 190 \u20ac pr\u00edjmu zrazil a odviedol 19 % da\u0148. Bud\u00faci rok v\u0161ak m\u00f4\u017ee \u0161tudent po\u017eiada\u0165 svojho zamestn\u00e1vate\u013ea o vykonanie ro\u010dn\u00e9ho z\u00fa\u010dtovania dane, v ktorom si uplatn\u00ed nezdanite\u013en\u00fa \u010das\u0165 z\u00e1kladu dane a da\u0148ov\u00fd \u00farad mu zaplaten\u00fa da\u0148 vr\u00e1ti.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">V pr\u00edpade nejasnost\u00ed oh\u013eadne platenia odvodov, m\u00f4\u017eete zavola\u0165 na infolinku Soci\u00e1lnej pois\u0165ovne, pr\u00edpadne z\u00e1js\u0165 na pobo\u010dku v mieste V\u00e1\u0161ho bydliska (pobo\u010dky s\u00fa v\u00e4\u010d\u0161inou lokalizovan\u00e9 len v okresn\u00fdch mest\u00e1ch). V\u0161etky potrebn\u00e9 kontakty n\u00e1jdete na str\u00e1nke Soci\u00e1lnej pois\u0165ovne.&nbsp;<a href=\"http:\/\/www.socpoist.sk\/kontakty\/48000s.\">http:\/\/www.socpoist.sk\/kontakty\/48000s.<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u010co sa t\u00fdka zodpovednosti za \u0161kodu, zamestnanec na DoBP\u0160 zodpoved\u00e1 zamestn\u00e1vate\u013eovi za sp\u00f4soben\u00fa \u0161kodu rovnako ako zamestnanec v trvalom pracovnom pomere. Pri \u00famyselnom zavinen\u00ed je zamestnanec povinn\u00fd nahradi\u0165 pln\u00fa v\u00fd\u0161ku \u0161kody, pri ne\u00famyselnom zavinen\u00ed je n\u00e1hrada \u0161kody maxim\u00e1lne do v\u00fd\u0161ky jednej tretiny dohodnutej odmeny.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u200d<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Alena \u0160ev\u010d\u00edkov\u00e1<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Payroll Consultant Assistant<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u200d<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Pou\u017eit\u00e9 zdroje:<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">RNDr. Jozef Mih\u00e1l, Z\u00e1konn\u00edk pr\u00e1ce (2017) Koment\u00e1r k vybran\u00fdm ustanoveniam<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">RNDr. Jozef Mih\u00e1l, Mzd\u00e1rske z\u00e1kony 2016 a koment\u00e1r k legislat\u00edvnym zmen\u00e1m<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/podnikam.webnoviny.sk\/vsetko-brigadnickej-praci-studentov-pozrite-ake-dane-odvody-sa-nich-platia\">https:\/\/podnikam.webnoviny.sk\/vsetko-brigadnickej-praci-studentov-pozrite-ake-dane-odvody-sa-nich-platia<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.brigada.sk\/poradna\/aku-zmluvu-uzatvara-brigadnik-alebo-dohody-o-pracach-vykonavanych-mimo-pracovneho-pomeru\">https:\/\/www.brigada.sk\/poradna\/aku-zmluvu-uzatvara-brigadnik-alebo-dohody-o-pracach-vykonavanych-mimo-pracovneho-pomeru<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"http:\/\/studentskefinancie.sk\/poradna\/brigady-a-odvody\">http:\/\/studentskefinancie.sk\/poradna\/brigady-a-odvody<\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>Z\u00e1konn\u00edk pr\u00e1ce umo\u017e\u0148uje okrem pracovn\u00fdch zml\u00fav zamestn\u00e1vanie aj vo forme dohody o pr\u00e1cach vykon\u00e1van\u00fdch mimo pracovn\u00e9ho pomeru. Jednou z tak\u00fdchto doh\u00f4d je Dohoda o brig\u00e1dnickej pr\u00e1ci \u0161tudentov (\u00a7227 a 228 Z\u00e1konn\u00edka pr\u00e1ce), \u010falej DoBP\u0160. T\u00fato dohodu mo\u017eno uzatvori\u0165 aj s osobou, ktor\u00e1 u\u017e m\u00e1 uzatvoren\u00fd pracovn\u00fd pomer. Tento pracovn\u00fd pomer m\u00f4\u017ee ma\u0165 uzatvoren\u00fd u in\u00e9ho [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":857,"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-856","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>Dohoda o brig\u00e1dnickej pr\u00e1ci \u0161tudentov pod\u013ea slovenskej legislat\u00edvy | 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=\"Dohoda o brig\u00e1dnickej pr\u00e1ci \u0161tudentov pod\u013ea slovenskej legislat\u00edvy | E-Consulting\" \/>\n<meta property=\"og:description\" content=\"Z\u00e1konn\u00edk pr\u00e1ce umo\u017e\u0148uje okrem pracovn\u00fdch zml\u00fav zamestn\u00e1vanie aj vo forme dohody o pr\u00e1cach vykon\u00e1van\u00fdch mimo pracovn\u00e9ho pomeru. Jednou z tak\u00fdchto doh\u00f4d je Dohoda o brig\u00e1dnickej pr\u00e1ci \u0161tudentov (\u00a7227 a 228 Z\u00e1konn\u00edka pr\u00e1ce), \u010falej DoBP\u0160. T\u00fato dohodu mo\u017eno uzatvori\u0165 aj s osobou, ktor\u00e1 u\u017e m\u00e1 uzatvoren\u00fd pracovn\u00fd pomer. Tento pracovn\u00fd pomer m\u00f4\u017ee ma\u0165 uzatvoren\u00fd u in\u00e9ho [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.e-cons.cz\/post\/dohoda-o-brigadnickej-praci-studentov-podla-slovenskej-legislativy\" \/>\n<meta property=\"og:site_name\" content=\"E-Consulting\" \/>\n<meta property=\"article:published_time\" content=\"2017-07-17T18:28:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-04-23T18:29:25+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.e-cons.cz\/wp-content\/uploads\/2024\/04\/image-144.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\" 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