{"id":11236,"date":"2012-06-26T10:05:11","date_gmt":"2012-06-26T08:05:11","guid":{"rendered":"https:\/\/testwp.money.sk\/novinky-a-tipy\/nezaradene\/odvody-szco-do-socialnej-poistovne-od-172012\/"},"modified":"2023-06-26T11:00:23","modified_gmt":"2023-06-26T09:00:23","slug":"odvody-szco-do-socialnej-poistovne-od-172012","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/mzdy-a-personalistika\/odvody-szco-do-socialnej-poistovne-od-172012\/","title":{"rendered":"Infoservis: Odvody SZ\u010cO do Soci\u00e1lnej pois\u0165ovne od 1.7.2012"},"content":{"rendered":"

Podnik\u00e1te ako samostatne z\u00e1robkovo \u010dinn\u00e1 osoba (SZ\u010cO) a\u00a0ste povinne soci\u00e1lne poisten\u00ed v\u00a0soci\u00e1lnej pois\u0165ovni?\u00a0 Nezabudnite si nanovo vypo\u010d\u00edta\u0165 v\u00fd\u0161ku soci\u00e1lnych odvodov.\u00a0 Za obdobie od prv\u00e9ho j\u00fala 2012 sa odvody platia pod\u013ea pr\u00edjmov uveden\u00fdch v\u00a0da\u0148ovom priznan\u00ed za rok 2011.<\/p>\n

SZ\u010cO, ktor\u00e1 dosiahla pr\u00edjmy z\u00a0podnikania a\u00a0inej samostatnej z\u00e1robkovej \u010dinnosti za minul\u00fd rok vo v\u00fd\u0161ke viac ako 4 078,68 \u20ac je povinn\u00e1 plati\u0165 odvody na soci\u00e1lne poistenie (poistn\u00e9 na nemocensk\u00e9 poistenie, starobn\u00e9 poistenie, invalidn\u00e9 poistenie a poistn\u00e9 do rezervn\u00e9ho fondu solidarity).<\/p>\n

Vymeriavac\u00edm z\u00e1kladom, z\u00a0ktor\u00e9ho je povinnos\u0165 plati\u0165 poistn\u00e9 je polovica z\u00e1kladu dane z\u00a0pr\u00edjmov z\u00a0podnikania. Odvody sa platia mesa\u010dne z\u00a0pomernej \u010dasti z\u00e1kladu dane pripadaj\u00facej na jeden mesiac podnikania.\u00a0 Z\u00e1konom je stanoven\u00e1 minim\u00e1lna aj maxim\u00e1lna suma vymeriavac\u00edch z\u00e1kladov pre jednotliv\u00e9 typy poistenia, z\u00a0ktorej sa odvody platia \u2013 ak je V\u00e1\u0161 vypo\u010d\u00edtan\u00fd vymeriavac\u00ed z\u00e1klad ni\u017e\u0161\u00ed ako 339,89 (suma minim\u00e1lneho z\u00e1kladu pre rok 2012), odvody je potrebn\u00e9 vypo\u010d\u00edtava\u0165 z\u00a0tohto minim\u00e1lneho z\u00e1kladu.<\/p>\n

Preh\u013ead vymeriavac\u00edch z\u00e1kladov a\u00a0sadzieb pre povinn\u00e9 odvody SZ\u010cO do Soci\u00e1lnej pois\u0165ovne<\/h2>\n\n\n\n\n\n\n\n\n
Poistenie<\/td>\nSadzba
\npoistn\u00e9ho<\/td>\n		Minim\u00e1lny vymeriavac\u00ed z\u00e1klad<\/td>\nMinim\u00e1lna suma odvodu poistn\u00e9ho<\/td>\nMaxim\u00e1lny vymeriavac\u00ed z\u00e1klad<\/td>\nMaxim\u00e1lna suma odvodu poistn\u00e9ho<\/td>\n<\/tr>\n
nemocensk\u00e9<\/td>\n4,40%<\/td>\n339,89 \u20ac<\/td>\n14,95 \u20ac<\/td>\n1 153,50 \u20ac<\/td>\n50,75 \u20ac<\/td>\n<\/tr>\n
starobn\u00e9<\/td>\n18%<\/td>\n339,89 \u20ac<\/td>\n61,18 \u20ac<\/td>\n3 076,00 \u20ac<\/td>\n553,68 \u20ac<\/td>\n<\/tr>\n
invalidn\u00e9<\/td>\n6%<\/td>\n339,89 \u20ac<\/td>\n20,39 \u20ac<\/td>\n3 076,00 \u20ac<\/td>\n184,56 \u20ac<\/td>\n<\/tr>\n
rezervn\u00fd fond solidarity<\/td>\n4,75%<\/td>\n339,89 \u20ac<\/td>\n16,14 \u20ac<\/td>\n3 076,00 \u20ac<\/td>\n146,11 \u20ac<\/td>\n<\/tr>\n
SPOLU<\/td>\nx<\/td>\nx<\/td>\n112,66 \u20ac<\/td>\nx<\/td>\n935,10 \u20ac<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Prihl\u00e1\u0161ka do Soci\u00e1lnej pois\u0165ovne<\/h2>\n

Ak V\u00e1m v\u00a0tomto roku prv\u00fdkr\u00e1t vznikla povinnos\u0165 plati\u0165 odvody do Soci\u00e1lnej pois\u0165ovne, do 9. j\u00fala je potrebn\u00e9 poda\u0165 do Soci\u00e1lnej pois\u0165ovne prihl\u00e1\u0161ku na platenie odvodov (vyplni\u0165 Registra\u010dn\u00fd list fyzickej osoby). Ak V\u00e1m naopak zanikla povinnos\u0165 plati\u0165 povinn\u00e9 odvody, v\u00a0rovnakom term\u00edne podajte odhl\u00e1\u0161ku do Soci\u00e1lnej pois\u0165ovne.<\/p>\n

Platba odvodov<\/h2>\n

Odvody v\u00a0novej v\u00fd\u0161ke za j\u00fal je nutn\u00e9 zaplati\u0165\u00a0 do 8. augusta 2012. Platba mus\u00ed obsahova\u0165 spr\u00e1vny variabiln\u00fd a\u00a0\u0161pecifick\u00fd symbol pod\u013ea po\u017eiadaviek Soci\u00e1lnej pois\u0165ovne.<\/p>\n

Ako variabiln\u00fd symbol uve\u010fte identifika\u010dn\u00e9 \u010d\u00edslo, ktor\u00e9 V\u00e1m pridelila Soci\u00e1lna pois\u0165ov\u0148a. \u0160pecifick\u00fd symbol je potom ozna\u010denie obdobia, ku ktor\u00e9mu sa platba vz\u0165ahuje v\u00a0predp\u00edsanom tvare \u2013 napr.\u00a0 MMRRRR.\u00a0 Napr. odvod za j\u00fal 2012 bude ma\u0165 \u0161pecifick\u00fd symbol 072012.<\/p>\n

Ak uhr\u00e1dzate poistn\u00e9 trval\u00fdm pr\u00edkazom ako \u0161pecifick\u00fd symbol m\u00f4\u017eete pou\u017ei\u0165 \u201e88\u201c.<\/p>\n

\"Jednoduch\u00fd<\/a><\/p>\n

Odklad podania da\u0148ov\u00e9ho priznania<\/h2>\n

Ak ste si odlo\u017eili podanie da\u0148ov\u00e9ho priznania \u2013 odvody pod\u013ea pr\u00edjmov za rok 2011 budete plati\u0165 a\u017e od 1. okt\u00f3bra 2012.<\/p>\n","protected":false},"excerpt":{"rendered":"

Podnik\u00e1te ako samostatne z\u00e1robkovo \u010dinn\u00e1 osoba (SZ\u010cO) a\u00a0ste povinne soci\u00e1lne poisten\u00ed v\u00a0soci\u00e1lnej pois\u0165ovni?\u00a0 Nezabudnite si nanovo vypo\u010d\u00edta\u0165 v\u00fd\u0161ku soci\u00e1lnych odvodov.\u00a0 Za obdobie od prv\u00e9ho j\u00fala …<\/p>\n","protected":false},"author":2,"featured_media":11237,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[17,22],"tags":[386,488,399],"class_list":["post-11236","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-mzdy-a-personalistika","category-socialne-a-zdravotne-poistenie","tag-odvody","tag-socialna-poistovna","tag-szco"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/11236","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=11236"}],"version-history":[{"count":2,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/11236\/revisions"}],"predecessor-version":[{"id":13710,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/11236\/revisions\/13710"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/11237"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=11236"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=11236"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=11236"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}