S\u00a0pr\u00edchodom nov\u00e9ho roka prich\u00e1dza aj mnoho zmien a\u00a0noviniek v\u00a0legislat\u00edvnej oblasti. Tie sa ka\u017edoro\u010dne t\u00fdkaj\u00fa aj odvodov SZ\u010cO do Soci\u00e1lnej pois\u0165ovne. Zhrnieme si, ak\u00e9 zmeny nast\u00e1vaj\u00fa od nov\u00e9ho roka a\u00a0ko\u013eko si bud\u00fa musie\u0165 \u017eivnostn\u00edci na odvodoch priplati\u0165.<\/p>\n
Aj v\u00a0roku 2019 do\u0161lo k\u00a0zv\u00fd\u0161eniu minim\u00e1lnych odvodov do Soci\u00e1lnej pois\u0165ovne, ktor\u00e9 ka\u017ed\u00fd mesiac musia samostatne z\u00e1robkovo \u010dinn\u00e9 osoby plati\u0165. Rast t\u00fdchto odvodov je spojen\u00fd s\u00a0rastom priemernej mzdy v\u00a0n\u00e1rodnom hospod\u00e1rstve. V\u00fd\u0161ka odvodov uhr\u00e1dzan\u00fdch v\u00a0roku 2019 sa odv\u00edja od v\u00fd\u0161ky priemernej mzdy v\u00a0n\u00e1rodnom hospod\u00e1rstve za rok 2017.<\/p>\n
Priemern\u00e1 mzda v\u00a0n\u00e1rodnom hospod\u00e1rstve za rok 2017 dosiahla v\u00fd\u0161ku 954 eur.<\/strong> Z\u00a0tejto mzdy sa n\u00e1sledne po\u010d\u00edta minim\u00e1lny a\u00a0maxim\u00e1lny vymeriavac\u00ed z\u00e1klad na ur\u010denie v\u00fd\u0161ky poistn\u00e9ho do Soci\u00e1lnej pois\u0165ovne, pri\u010dom:<\/p>\n Preh\u013ead konkr\u00e9tnych poisten\u00ed v\u00a0r\u00e1mci odvodov do Soci\u00e1lnej pois\u0165ovne z\u00a0minim\u00e1lneho vymeriavacieho z\u00e1kladu <\/strong>od 1.1.2019:<\/em><\/p>\n Sadzba odvodov na soci\u00e1lne poistenie predstavuje 33,15 % z\u00a0minim\u00e1lneho vymeriavacieho z\u00e1kladu a\u00a0teda minim\u00e1lny odvod do Soci\u00e1lnej pois\u0165ovne v\u00a0roku 2019 bude predstavova\u0165 suma 158,11 eur. V\u00a0porovnan\u00ed s rokom 2018 tak SZ\u010cO zaplatia o\u00a06,95 eur viac.<\/p>\n Preh\u013ead konkr\u00e9tnych poisten\u00ed v\u00a0r\u00e1mci odvodov do Soci\u00e1lnej pois\u0165ovne z\u00a0maxim\u00e1lneho vymeriavacieho z\u00e1kladu <\/strong>od 1.1.2019:<\/em><\/p>\n Maxim\u00e1lnu v\u00fd\u0161ku odvodov na soci\u00e1lne poistenie v\u00a0roku 2019 bude predstavova\u0165 suma 2 213,75 eur. V\u00a0porovnan\u00ed s\u00a0rokom 2018 SZ\u010cO tak zaplatia o\u00a097,46 eur viac.<\/p>\n Odvody do soci\u00e1lnej pois\u0165ovne musia plati\u0165 v\u0161etky SZ\u010cO, ktor\u00fdm v\u00a0roku 2018 Soci\u00e1lna pois\u0165ov\u0148a ozn\u00e1mila, \u017ee im vznikla povinnos\u0165 plati\u0165 odvody na soci\u00e1lne poistenie a\u00a0tie\u017e v\u0161etky SZ\u010cO, ktor\u00e9 v\u00a0roku 2018 zarobili viac ako 5 724 eur. Tak\u00fdmto SZ\u010cO v\u0161ak vznikne povinnos\u0165 platby poistn\u00e9ho a\u017e po odovzdan\u00ed da\u0148ov\u00e9ho priznania za rok 2018.<\/p>\n Vznik a\u00a0rovnako aj z\u00e1nik povinnosti plati\u0165 odvody do Soci\u00e1lnej pois\u0165ovne oznamuje Soci\u00e1lna pois\u0165ov\u0148a ka\u017edej SZ\u010cO p\u00edsomne. V\u00a0pr\u00edpade vzniku povinnosti plati\u0165 odvody do Soci\u00e1lnej pois\u0165ovne, je s\u00fa\u010das\u0165ou ozn\u00e1menia aj v\u00fd\u0161ka odvodov, ktor\u00e9 m\u00e1 SZ\u010cO uhradi\u0165.<\/p>\n Odvody do Soci\u00e1lnej pois\u0165ovne sa musia uhradi\u0165 najnesk\u00f4r do 8. d\u0148a v\u00a0mesiaci nasleduj\u00facom po mesiaci, za ktor\u00fd s\u00fa odvody uhr\u00e1dzan\u00e9, tzn. odvody za janu\u00e1r 2019 treba uhradi\u0165 najnesk\u00f4r do 8.2.2019.<\/p>\n \u017divnostn\u00edk p\u00e1n Peter plat\u00ed od j\u00fala 2018 odvody do Soci\u00e1lnej pois\u0165ovne vo v\u00fd\u0161ke 200,15 eur. Ko\u013eko bude plati\u0165 za mesiac janu\u00e1r 2019?<\/em><\/p>\n P\u00e1n Peter za janu\u00e1r 2019 zaplat\u00ed tak\u00fa ist\u00fa sumu ako platil doteraz a\u00a0to 200,15 eur a \u00fahradu mus\u00ed vykona\u0165 najnesk\u00f4r do 8.2.2019. Tak\u00e9to odvody do Soci\u00e1lnej pois\u0165ovne bude plati\u0165 a\u017e do mesiaca j\u00fan, posledn\u00fd kr\u00e1t teda v\u00a0j\u00fali 2019.<\/p>\n Od 1.1.2019 sa s\u00edce men\u00ed v\u00fd\u0161ka minim\u00e1lnych odvodov do Soci\u00e1lnej pois\u0165ovne, SZ\u010cO v\u0161ak tieto vy\u0161\u0161ie odvody bud\u00fa plati\u0165 a\u017e v\u00a0odvodoch za mesiac j\u00fal 2019 a\u00a0to len ak podaj\u00fa da\u0148ov\u00e9 priznanie v\u00a0riadnom term\u00edne do 1.4.2019. V\u00fd\u0161ku vy\u0161\u0161\u00edch odvodov SZ\u010cO ozn\u00e1mi Soci\u00e1lna pois\u0165ov\u0148a v\u00a0priebehu j\u00fala 2019 a\u00a0SZ\u010cO ich prv\u00fd kr\u00e1t bud\u00fa uhr\u00e1dza\u0165 do 8.8.2019. V\u00a0pr\u00edpade, \u017ee SZ\u010cO podaj\u00fa da\u0148ov\u00e9 priznanie v\u00a0pred\u013a\u017eenej lehote na podanie da\u0148ov\u00e9ho priznania, tzn. po 1.4.2019 vznikne im povinnos\u0165 plati\u0165 vy\u0161\u0161ie odvody a\u017e od okt\u00f3bra 2019 so splatnos\u0165ou 8.11.2019.<\/p>\n","protected":false},"excerpt":{"rendered":" S\u00a0pr\u00edchodom nov\u00e9ho roka prich\u00e1dza aj mnoho zmien a\u00a0noviniek v\u00a0legislat\u00edvnej oblasti. Tie sa ka\u017edoro\u010dne t\u00fdkaj\u00fa aj odvodov SZ\u010cO do Soci\u00e1lnej pois\u0165ovne. Zhrnieme si, ak\u00e9 zmeny nast\u00e1vaj\u00fa …<\/p>\n","protected":false},"author":2,"featured_media":11615,"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-11744","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\/11744","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=11744"}],"version-history":[{"count":1,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/11744\/revisions"}],"predecessor-version":[{"id":13184,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/11744\/revisions\/13184"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/11615"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=11744"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=11744"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=11744"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}\n
\n\n
\n Druh poistn\u00e9ho<\/strong><\/th>\n Sadzba v %<\/strong><\/th>\n Vymeriavac\u00ed z\u00e1klad<\/strong><\/th>\n Odvod v \u20ac<\/strong><\/th>\n<\/tr>\n<\/thead>\n\n \n Nemocensk\u00e9 poistenie<\/td>\n \u00a04,4 %<\/td>\n 477<\/td>\n 20,98 \u20ac<\/td>\n<\/tr>\n \n Starobn\u00e9 d\u00f4chodkov\u00e9 poistenie<\/td>\n 18 %<\/td>\n 477<\/td>\n 85,86 \u20ac<\/td>\n<\/tr>\n \n Invalidn\u00e9 d\u00f4chodkov\u00e9 poistenie<\/td>\n 6 %<\/td>\n 477<\/td>\n 28,62 \u20ac<\/td>\n<\/tr>\n \n Rezervn\u00fd fond solidarity<\/td>\n 4,75 %<\/td>\n 477<\/td>\n 22,65 \u20ac<\/td>\n<\/tr>\n \n SPOLU:<\/strong><\/td>\n \u00a033,15 %<\/strong><\/td>\n 477<\/strong><\/td>\n 158,11 \u20ac<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n \n\n
\n Druh poistn\u00e9ho<\/strong><\/th>\n Sadzba v %<\/strong><\/th>\n Vymeriavac\u00ed z\u00e1klad<\/strong><\/th>\n Odvod v \u20ac<\/strong><\/th>\n<\/tr>\n<\/thead>\n\n \n Nemocensk\u00e9 poistenie<\/th>\n 4,4 %<\/td>\n 6 678<\/td>\n 293,83 \u20ac<\/td>\n<\/tr>\n \n Starobn\u00e9 d\u00f4chodkov\u00e9 poistenie<\/th>\n 18 %<\/td>\n 6 678<\/td>\n 1 202,04 \u20ac<\/td>\n<\/tr>\n \n Invalidn\u00e9 d\u00f4chodkov\u00e9 poistenie<\/th>\n 6 %<\/td>\n 6 678<\/td>\n 400,68 \u20ac<\/td>\n<\/tr>\n \n Rezervn\u00fd fond solidarity<\/th>\n 4,75 %<\/td>\n 6 678<\/td>\n 317,20 \u20ac<\/td>\n<\/tr>\n \n SPOLU:<\/strong><\/td>\n 33,15 %<\/strong><\/th>\n 6 678<\/strong><\/td>\n 2 213,75 \u20ac<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n Kto mus\u00ed plati\u0165 odvody do soci\u00e1lnej pois\u0165ovne v\u00a0roku 2019?<\/strong><\/span><\/h2>\n
Term\u00edny na platbu poistn\u00e9ho v\u00a0roku 2019<\/strong><\/span><\/h2>\n
Pr\u00edklad<\/h3>\n