{"id":11748,"date":"2019-01-02T06:08:40","date_gmt":"2019-01-02T05:08:40","guid":{"rendered":"https:\/\/testwp.money.sk\/novinky-a-tipy\/nezaradene\/najdolezitejsie-zmeny-v-zakonoch-platne-od-1-1-2019\/"},"modified":"2023-06-26T11:02:03","modified_gmt":"2023-06-26T09:02:03","slug":"najdolezitejsie-zmeny-v-zakonoch-platne-od-1-1-2019","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/podnikanie\/najdolezitejsie-zmeny-v-zakonoch-platne-od-1-1-2019\/","title":{"rendered":"Najd\u00f4le\u017eitej\u0161ie zmeny v z\u00e1konoch platn\u00e9 od 1.1.2019"},"content":{"rendered":"

Podnikatelia, zamestn\u00e1vatelia, ale aj \u017eivnostn\u00edci sa musia v\u00a0roku 2019 pripravi\u0165 na nieko\u013eko podstatn\u00fdch zmien, ktor\u00e9 za\u010d\u00ednaj\u00fa plati\u0165 od 1.1.2019<\/strong>. Tak ako ka\u017ed\u00fd rok, aj v\u00a0roku 2019 sa men\u00ed z\u00e1kon o\u00a0dani z\u00a0pr\u00edjmov, z\u00e1kon o\u00a0dani z\u00a0pridanej hodnoty<\/a> a \u010fal\u0161ie z\u00e1kony, ktor\u00e9 maj\u00fa vplyv na zmeny v\u00a0soci\u00e1lnom a\u00a0zdravotnom poisten\u00ed.<\/p>\n

Zmeny v\u00a0z\u00e1kone o\u00a0dani z\u00a0pr\u00edjmov<\/strong><\/h2>\n

V\u00a0z\u00e1kone o\u00a0dani z\u00a0pr\u00edjmov nast\u00e1va od 1.1.2019 len jedna podstatn\u00e1 zmena, ktor\u00e1 s\u00favis\u00ed s\u00a0prijat\u00edm z\u00e1kona o\u00a0dani z\u00a0poistenia, konkr\u00e9tne da\u0148 z\u00a0poistenia<\/strong>. V\u00a0pr\u00edpade, \u017ee ju mus\u00ed zaplati\u0165 s\u00e1m poistn\u00edk (podnikate\u013e, \u017eivnostn\u00edk a pod.) je da\u0148ov\u00fdm v\u00fddavkom a\u017e po zaplaten\u00ed, rovnako je to aj v\u00a0pr\u00edpade dane z\u00a0poistenia, ktor\u00e1 sa vz\u0165ahuje na pre\u00fa\u010dtovan\u00e9 n\u00e1klady poistenia.<\/p>\n

Zmeny v\u00a0z\u00e1kone o\u00a0dani z\u00a0pridanej hodnoty<\/strong><\/h2>\n

V\u00a0z\u00e1kone o\u00a0dani z\u00a0pridanej hodnoty do\u0161lo od 1.1.2019 k\u00a0roz\u0161\u00edreniu zoznamu slu\u017eieb so zn\u00ed\u017eenou 10 % sadzbou dane o\u00a0ubytovacie slu\u017eby<\/strong>.<\/p>\n

\u010eal\u0161ou zmenou v\u00a0z\u00e1kone o\u00a0DPH je miesto dodania telekomunika\u010dn\u00fdch slu\u017eieb, slu\u017eieb rozhlasov\u00e9ho a\u00a0telev\u00edzneho vysielania a\u00a0elektronick\u00fdch slu\u017eieb v\u00a0pr\u00edpade, \u017ee ich dod\u00e1va nezdanite\u013en\u00e1 osoba<\/strong> (nem\u00e1 pridelen\u00e9 I\u010c DPH). V\u00a0s\u00fa\u010dasnosti je miestom dodania pri tak\u00fdchto slu\u017eb\u00e1ch miesto kde sa nach\u00e1dza pr\u00edjemca. Od janu\u00e1ra je miestom dodania tak\u00fdchto slu\u017eieb s\u00eddlo dod\u00e1vate\u013ea a\u017e do okamihu, k\u00fdm hodnota dod\u00e1van\u00fdch slu\u017eieb nepresiahne 10\u00a0000 eur. Po prekro\u010den\u00ed tejto sumy sa miestom dodania op\u00e4\u0165 st\u00e1va miesto kde je usaden\u00fd pr\u00edjemca t\u00fdchto slu\u017eieb.<\/p>\n

\u010eal\u0161ia zmena sa t\u00fdka prenosu da\u0148ovej povinnosti pri dodan\u00ed po\u013enohospod\u00e1rskych plod\u00edn a\u00a0tovarov z\u00a0kovu.<\/strong> Prenos da\u0148ovej povinnosti pri t\u00fdchto tovaroch je vyl\u00fa\u010den\u00fd v\u00a0pr\u00edpade ak dod\u00e1vate\u013e t\u00fdchto tovarov vyhotov\u00ed zjednodu\u0161en\u00fa fakt\u00faru, tzn. \u017ee na zjednodu\u0161enej fakt\u00fare bud\u00fa uveden\u00e9 tieto tovary s\u00a020 % sadzbou DPH. V\u00a0s\u00fa\u010dasnosti museli dod\u00e1vatelia tak\u00fdchto tovarov vystavova\u0165 fakt\u00fary s\u00a00 % DPH s\u00a0prenosom da\u0148ovej povinnosti na odberate\u013ea, pr\u00edpadne vystavovali blo\u010dky z\u00a0registra\u010dnej pokladne s\u00a0rovnakou 0 % sadzbou DPH. Touto zmenou sa odstr\u00e1nilo problematick\u00e9 obstaranie t\u00fdchto plod\u00edn v\u00a0be\u017enom obchode, kde nie je priestor na vystavenie osobitn\u00e9ho dokladu s\u00a0rozli\u010dnou sadzbou DPH.<\/p>\n

Zmena z\u00e1kona o\u00a0DPH upravila aj oslobodenie od dane pri odovzdan\u00ed stavby, platenie z\u00e1bezpeky na DPH, jedno\u00fa\u010delov\u00e9, ale aj viac\u00fa\u010delov\u00e9 poukazy na tovar \u010di slu\u017eby a\u00a0znenie defin\u00edcie obratu na \u00fa\u010dely DPH.<\/p>\n

Zmeny v\u00a0soci\u00e1lnom a\u00a0zdravotnom poisten\u00ed<\/strong><\/h2>\n

Od janu\u00e1ra 2019 sa v\u00a0s\u00favislosti so soci\u00e1lnym a\u00a0zdravotn\u00fdm poisten\u00edm menia maxim\u00e1lne a\u00a0minim\u00e1lne vymeriavacie z\u00e1klady pre v\u00fdpo\u010det odvodov na soci\u00e1lne a\u00a0zdravotn\u00e9 poistenie<\/strong>. V\u0161etky tieto zmeny m\u00e1 za n\u00e1sledok rast priemernej mzdy v\u00a0n\u00e1rodnom hospod\u00e1rstve. Okrem soci\u00e1lnych a\u00a0zdravotn\u00fdch odvodov sa men\u00ed od janu\u00e1ra aj minim\u00e1lna mzda a\u00a0spolu s\u00a0\u0148ou aj mzdov\u00e9 zv\u00fdhodnenia za pr\u00e1cu v\u00a0noci, vo sviatok a\u00a0cez v\u00edkend, men\u00ed sa aj nezdanite\u013en\u00e1 \u010das\u0165 na da\u0148ovn\u00edka, \u010di man\u017eelku, ako aj da\u0148ov\u00fd bonus na deti.<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
<\/td>\n2018<\/strong><\/th>\nod 1.1.2019<\/strong><\/th>\n<\/tr>\n<\/thead>\n
Maxim\u00e1lny vymeriavac\u00ed z\u00e1klad pre zdravotn\u00e9 poistenie<\/th>\n456 \u20ac<\/td>\n477 \u20ac<\/td>\n<\/tr>\n
Minim\u00e1lny vymeriavac\u00ed z\u00e1klad pre zdravotn\u00e9 poistenie<\/th>\n–<\/td>\n–<\/td>\n<\/tr>\n
Minim\u00e1lny odvod na zdravotn\u00e9 poistenie SZ\u010cO<\/th>\n63,84 \u20ac<\/td>\n66,78 \u20ac<\/td>\n<\/tr>\n
Maxim\u00e1lny odvod na zdravotn\u00e9 poistenie SZ\u010cO<\/th>\n–<\/td>\n–<\/td>\n<\/tr>\n
Minim\u00e1lny vymeriavac\u00ed z\u00e1klad pre soci\u00e1lne poistenie<\/th>\n456 \u20ac<\/td>\n477 \u20ac<\/td>\n<\/tr>\n
Maxim\u00e1lny vymeriavac\u00ed z\u00e1klad pre soci\u00e1lne poistenie<\/th>\n6\u00a0384 \u20ac<\/td>\n6 678 \u20ac<\/td>\n<\/tr>\n
Minim\u00e1lny odvod na soci\u00e1lne poistenie SZ\u010cO<\/th>\n151,16 \u20ac<\/td>\n158,11 \u20ac<\/td>\n<\/tr>\n
Maxim\u00e1lny odvod na soci\u00e1lne poistenie SZ\u010cO<\/th>\n2\u00a0116,29 \u20ac<\/td>\n2\u00a0213,75 \u20ac<\/td>\n<\/tr>\n
Minim\u00e1lna mzda<\/th>\n480 \u20ac<\/td>\n520 \u20ac<\/td>\n<\/tr>\n
Minim\u00e1lna hodinov\u00e1 mzda<\/th>\n2,759 \u20ac<\/td>\n2,989 \u20ac<\/td>\n<\/tr>\n
Mzdov\u00e9 zv\u00fdhodnenie za no\u010dn\u00fa pr\u00e1cu<\/th>\n0,8277 \u20ac<\/td>\n0,8967 \u20ac<\/td>\n<\/tr>\n
Mzdov\u00e9 zv\u00fdhodnenie za pr\u00e1cu po\u010das sviatku<\/th>\n2,759 \u20ac<\/td>\n2,989 \u20ac<\/td>\n<\/tr>\n
Mzdov\u00e9 zv\u00fdhodnenie za pr\u00e1cu po\u010das soboty<\/th>\n0,6897 \u20ac<\/td>\n0,747 \u20ac<\/td>\n<\/tr>\n
Mzdov\u00e9 zv\u00fdhodnenie za pr\u00e1cu po\u010das nedele<\/th>\n1,3795 \u20ac<\/td>\n1,495 \u20ac<\/td>\n<\/tr>\n
Nezdanite\u013en\u00e1 \u010das\u0165 na da\u0148ovn\u00edka<\/th>\n3 830,02 \u20ac\/rok (319,17 \u20ac\/mes.)<\/td>\n3 937,35 \u20ac\/rok (328,12 \u20ac\/mes.)<\/td>\n<\/tr>\n
Nezdanite\u013en\u00e1 \u010das\u0165 na man\u017eelku<\/th>\n3 830,02 \u20ac\/rok<\/td>\n3 937,35 \u20ac\/rok<\/td>\n<\/tr>\n
Hranica pr\u00edjmu pre n\u00e1rok na da\u0148ov\u00fd bonus<\/th>\n2 880 \u20ac<\/td>\n3 120 \u20ac<\/td>\n<\/tr>\n
V\u00fd\u0161ka da\u0148ov\u00e9ho bonusu<\/th>\n21,56 \u20ac\/mes. (258,72 \u20ac\/rok)<\/td>\n22,17 \u20ac\/mes. (266,04 \u20ac\/rok)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Zmeny v\u00a0postupoch \u00fa\u010dtovania v\u00a0jednoduchom \u00fa\u010dtovn\u00edctve<\/strong><\/h2>\n

V\u00a0postupoch \u00fa\u010dtovania v\u00a0jednoduchom \u00fa\u010dtovn\u00edctve sa pre \u00fa\u010dtovn\u00e9 jednotky, ktor\u00e9 s\u00fa poskytovate\u013emi soci\u00e1lnych slu\u017eieb uklad\u00e1 povinnos\u0165 \u00fa\u010dtova\u0165 pr\u00edjmy a\u00a0v\u00fddavky spojen\u00e9 s\u00a0poskytovan\u00edm odborn\u00fdch a\u00a0obslu\u017en\u00fdch \u010dinnost\u00ed zvl\u00e1\u0161\u0165 od pr\u00edjmov a\u00a0v\u00fddavkov, ktor\u00e9 s\u00favisia s\u00a0in\u00fdmi slu\u017ebami, ktor\u00e9 \u00fa\u010dtovn\u00e1 jednotka poskytuje<\/strong>.<\/p>\n

\u010eal\u0161ou zmenou je doplnenie vysporiadania soci\u00e1lneho fondu v\u00a0pr\u00edpade, \u017ee \u00fa\u010dtovn\u00e1 jednotka u\u017e nie je zamestn\u00e1vate\u013eom<\/strong>. Ak je soci\u00e1lny fond veden\u00fd na osobitnom \u00fa\u010dte v\u00a0banke, zostatok soci\u00e1lneho fondu sa prevedie na be\u017en\u00fd \u00fa\u010det a\u00a0za\u00fa\u010dtuje sa v\u00a0pe\u0148a\u017enom denn\u00edku ako pr\u00edjem ovplyv\u0148uj\u00faci z\u00e1klad dane v\u00a0\u010dlenen\u00ed OSTATN\u00c9 PR\u00cdJMY. Rovnak\u00fd postup je aj v\u00a0pr\u00edpade, \u017ee soci\u00e1lny fond nie je veden\u00fd na samostatnom bankovom \u00fa\u010dte, av\u0161ak zostatok soci\u00e1lneho fondu sa za\u00fa\u010dtuje v\u00a0r\u00e1mci uz\u00e1vierkov\u00fdch \u00fa\u010dtovn\u00fdch oper\u00e1ci\u00ed.<\/p>\n

V\u00a0postupoch \u00fa\u010dtovania v\u00a0podvojnom \u00fa\u010dtovn\u00edctve od janu\u00e1ra 2019 nenast\u00e1vaj\u00fa \u017eiadne v\u00fdznamn\u00e9 zmeny.<\/p>\n

\"Seyfor<\/p>\n","protected":false},"excerpt":{"rendered":"

Podnikatelia, zamestn\u00e1vatelia, ale aj \u017eivnostn\u00edci sa musia v\u00a0roku 2019 pripravi\u0165 na nieko\u013eko podstatn\u00fdch zmien, ktor\u00e9 za\u010d\u00ednaj\u00fa plati\u0165 od 1.1.2019. Tak ako ka\u017ed\u00fd rok, aj v\u00a0roku …<\/p>\n","protected":false},"author":2,"featured_media":11484,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[29,5],"tags":[481,859,696],"class_list":["post-11748","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legislativa","category-podnikanie","tag-legislativa","tag-zakon","tag-zmeny"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/11748","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=11748"}],"version-history":[{"count":1,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/11748\/revisions"}],"predecessor-version":[{"id":11750,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/11748\/revisions\/11750"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/11484"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=11748"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=11748"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=11748"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}