{"id":11651,"date":"2017-02-01T15:14:53","date_gmt":"2017-02-01T14:14:53","guid":{"rendered":"https:\/\/testwp.money.sk\/novinky-a-tipy\/nezaradene\/odvody-za-januar-2017-uz-zaplatte-po-novom\/"},"modified":"2023-06-26T11:01:42","modified_gmt":"2023-06-26T09:01:42","slug":"odvody-za-januar-2017-uz-zaplatte-po-novom","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/mzdy-a-personalistika\/odvody-za-januar-2017-uz-zaplatte-po-novom\/","title":{"rendered":"Odvody za janu\u00e1r 2017 u\u017e zapla\u0165te po novom"},"content":{"rendered":"

<\/del>Samostatne z\u00e1robkovo \u010dinn\u00e9 osoby (SZ\u010cO), ktor\u00e9 si platia odvody z minim\u00e1lneho vymeriavacieho z\u00e1kladu by si mali da\u0165 pozor! Do 8. febru\u00e1ra 2017, je potrebn\u00e9 zaplati\u0165 odvody v novej v\u00fd\u0161ke a aktualizova\u0165 svoje trval\u00e9 pr\u00edkazy na \u00fahradu. Zmeny v platb\u00e1ch s\u00fa d\u00f4sledkom zmien v z\u00e1konoch o zdravotnom a soci\u00e1lnom poisten\u00ed.<\/p>\n

<\/p>\n

Zmeny v z\u00e1kone o zdravotnom poisten\u00ed od janu\u00e1ra 2017<\/h2>\n

1. Zv\u00fd\u0161enie minim\u00e1lneho vymeriavacieho z\u00e1kladu pre ur\u010denie platieb zdravotn\u00e9ho poistenie pre SZ\u010cO<\/h3>\n

Minim\u00e1lny vymeriavac\u00ed z\u00e1klad pre ur\u010denie platby pre zdravotn\u00e9 poistenie sa men\u00ed zo 429 \u20ac na 441,50 \u20ac, samostatne z\u00e1robkovo \u010dinn\u00e9 osoby tak bud\u00fa plati\u0165 minim\u00e1lny preddavok na zdravotn\u00e9 poistenie vo v\u00fd\u0161ke 61,81 \u20ac.<\/p>\n

2. Zru\u0161enie maxim\u00e1lneho vymeriavacieho z\u00e1kladu pre zdravotn\u00e9 poistenie<\/h3>\n

Najv\u00fdraznej\u0161ou zmenou v zdravotnom poisten\u00ed je zru\u0161enie maxim\u00e1lneho vymeriavacieho z\u00e1kladu pre platbu zdravotn\u00e9ho poistenie. Od tohto roku sa tak plat\u00ed zdravotn\u00e9 poistenie z cel\u00e9ho pr\u00edjmu SZ\u010cO \u010di zamestnancov.<\/p>\n

3. Zru\u0161enie zdravotn\u00fdch odvodov pre dividendy zo zisku za \u00fa\u010dtovn\u00e9 obdobie od 1.1.2017<\/h3>\n

 <\/p>\n

Zmeny v z\u00e1kone o soci\u00e1lnom poisten\u00ed od janu\u00e1ra 2017<\/h2>\n

1. Zv\u00fd\u0161enie minim\u00e1lneho vymeriavacieho z\u00e1kladu<\/h3>\n

Minim\u00e1lny vymeriavac\u00ed z\u00e1klad sa men\u00ed zo 429 \u20ac na 441,50 \u20ac. Samostatne z\u00e1robkovo \u010dinn\u00e9 osoby tak bud\u00fa plati\u0165 minim\u00e1lny preddavok na soci\u00e1lne poistenie vo v\u00fd\u0161ke 146,35 \u20ac.<\/p>\n

2. Zv\u00fd\u0161enie maxim\u00e1lneho vymeriavacieho z\u00e1kladu<\/h3>\n

Od janu\u00e1ra 2017 sa zv\u00fd\u0161il maxim\u00e1lny vymeriavac\u00ed z\u00e1klad pre ur\u010denie platby na soci\u00e1lne poistenie z 4290 eur na 6 181 \u20ac. Mesa\u010dn\u00e9 zv\u00fd\u0161enie platby pri maxim\u00e1lnom vymeriavacom z\u00e1klade na soci\u00e1lne poistenie sa tak zv\u00fd\u0161ilo z 1 463,57 \u20ac na 2 048,99 \u20ac.<\/p>\n

3. Zv\u00fd\u0161enie maxim\u00e1lneho denn\u00e9ho vymeriavacieho z\u00e1kladu pre v\u00fdpo\u010det n\u00e1hrady pr\u00edjmu pri do\u010dasnej pracovnej neschopnosti zamestnanca a nemocensk\u00fdch d\u00e1vok<\/h3>\n

V\u00fd\u0161ka maxim\u00e1lneho denn\u00e9ho vymeriavacieho z\u00e1kladu sa zv\u00fd\u0161ila z 1,5 n\u00e1sobku na 2 n\u00e1sobok v\u0161eobecn\u00e9ho vymeriavacieho z\u00e1kladu. Maxim\u00e1lny v\u0161eobecn\u00fd denn\u00fd vymeriavac\u00ed z\u00e1klad pre n\u00e1hradu pr\u00edjmu pre nemocensk\u00e9 je tak stanoven\u00fd na sumu 58,0603. Maxim\u00e1lna v\u00fd\u0161ka nemocensk\u00fdch d\u00e1vok tak pri 30 d\u0148ovom mesiaci bude 58,0603*0,55*30 = 958 \u20ac.<\/p>\n

Autor \u010dl\u00e1nku: Ing. Eva Mihal\u00edkov\u00e1<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

Samostatne z\u00e1robkovo \u010dinn\u00e9 osoby (SZ\u010cO), ktor\u00e9 si platia odvody z minim\u00e1lneho vymeriavacieho z\u00e1kladu by si mali da\u0165 pozor! Do 8. febru\u00e1ra 2017, je potrebn\u00e9 zaplati\u0165 …<\/p>\n","protected":false},"author":2,"featured_media":11355,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[17,22],"tags":[895,386,696],"class_list":["post-11651","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-mzdy-a-personalistika","category-socialne-a-zdravotne-poistenie","tag-januar-2017","tag-odvody","tag-zmeny"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/11651","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=11651"}],"version-history":[{"count":1,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/11651\/revisions"}],"predecessor-version":[{"id":13131,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/11651\/revisions\/13131"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/11355"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=11651"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=11651"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=11651"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}