{"id":12338,"date":"2025-01-27T19:52:56","date_gmt":"2025-01-27T18:52:56","guid":{"rendered":"https:\/\/testwp.money.sk\/novinky-a-tipy\/nezaradene\/danovy-bonus-na-dieta-a-jeho-zmeny\/"},"modified":"2025-02-13T10:23:37","modified_gmt":"2025-02-13T09:23:37","slug":"danovy-bonus-na-dieta-a-jeho-zmeny","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/dane\/danovy-bonus-na-dieta-a-jeho-zmeny\/","title":{"rendered":"Da\u0148ov\u00fd bonus na die\u0165a: kto na\u0148ho m\u00e1 n\u00e1rok, kedy sa vypl\u00e1ca a ak\u00e1 je v\u00fd\u0161ka?"},"content":{"rendered":"<h2>Kto m\u00e1 n\u00e1rok na da\u0148ov\u00fd bonus na die\u0165a?<\/h2>\n<p>Da\u0148ov\u00fd bonus na die\u0165a si uplat\u0148uje rodi\u010d alebo osoba, ktor\u00e1 m\u00e1 zveren\u00e9 die\u0165a do starostlivosti. N\u00e1rok m\u00e1 zamestnanec, resp. osoba s pr\u00edjmami pod\u013ea \u00a7 5 z\u00e1kona o dani z pr\u00edjmov (tzv. z\u00e1visl\u00e1 \u010dinnos\u0165) a aj podnikate\u013e \u2013 fyzick\u00e1 osoba, resp. SZ\u010cO, ktor\u00e1 dosahuje pr\u00edjem pod\u013ea \u00a7 6 ods. 1 a 2 z\u00e1kona o dani z pr\u00edjmov, \u010di\u017ee nejde iba o pr\u00edjmy zo \u017eivnosti, ale aj napr. pr\u00edjem z autorsk\u00fdch honor\u00e1rov, pr\u00edjem znalcov a tlmo\u010dn\u00edkov, \u010di pr\u00edjem z finan\u010dn\u00e9ho sprostredkovania.<\/p>\n<h3>Podmienky pre uplatnenie da\u0148ov\u00e9ho bonusu<\/h3>\n<p>Da\u0148ov\u00fd bonus na die\u0165a (deti) si uplat\u0148uje v\u017edy iba jeden z\u00a0rodi\u010dov. Je mo\u017en\u00e9 postupova\u0165 aj tak, \u017ee pomern\u00fa \u010das\u0165 da\u0148ov\u00e9ho bonusu po \u010das\u0165 roka si uplatn\u00ed jeden z rodi\u010dov na v\u0161etky vy\u017eivovan\u00e9 deti a po zost\u00e1vaj\u00facu \u010das\u0165 roka druh\u00fd z rodi\u010dov. Ak n\u00e1rok na da\u0148ov\u00fd bonus sp\u013a\u0148aj\u00fa obidvaja z\u00a0rodi\u010dov, na jeho uplatnen\u00ed sa dohodn\u00fa. Ak sa tak nestane, da\u0148ov\u00fd bonus si uplatnia v\u00a0porad\u00ed: matka, otec, in\u00e1 opr\u00e1vnen\u00e1 osoba.<\/p>\n<h2>Na ak\u00e9 die\u0165a je mo\u017en\u00e9 uplatni\u0165 da\u0148ov\u00fd bonus\u00e1<\/h2>\n<p>Da\u0148ovn\u00edk si m\u00f4\u017ee uplatni\u0165 da\u0148ov\u00fd bonus na ka\u017ed\u00e9 vy\u017eivovan\u00e9 die\u0165a, ktor\u00e9 s\u00a0n\u00edm \u017eije v\u00a0spolo\u010dnej dom\u00e1cnosti (prechodn\u00fd pobyt die\u0165a\u0165a mimo dom\u00e1cnosti nem\u00e1 vplyv na uplatnenie da\u0148ov\u00e9ho bonusu), pri\u010dom ide o\u00a0die\u0165a vlastn\u00e9, osvojen\u00e9, die\u0165a prevzat\u00e9 do starostlivosti nahr\u00e1dzaj\u00facu starostlivos\u0165 rodi\u010dov na z\u00e1klade rozhodnutia pr\u00edslu\u0161n\u00e9ho org\u00e1nu, alebo o\u00a0die\u0165a druh\u00e9ho z\u00a0man\u017eelov, ktor\u00e9 sa pova\u017euje za nezaopatren\u00e9 die\u0165a.<\/p>\n<h3>Kedy vznik\u00e1 n\u00e1rok na da\u0148ov\u00fd bonus<\/h3>\n<p>N\u00e1rok na da\u0148ov\u00fd bonus vznik\u00e1 mesiacom, v\u00a0ktorom sa die\u0165a narod\u00ed a\u00a0zanikne dosiahnut\u00edm veku 18 rokov die\u0165a\u0165a (25 rokov die\u0165a\u0165a, pokia\u013e ide o da\u0148ov\u00fd bonus za rok 2024), pokia\u013e sa s\u00fastavne pripravuje na povolanie denn\u00fdm \u0161t\u00fadiom na strednej alebo vysokej \u0161kole. N\u00e1rok na da\u0148ov\u00fd bonus m\u00e1 aj da\u0148ovn\u00edk, ktor\u00fd si die\u0165a osvojil alebo prevzal do starostlivosti nahr\u00e1dzaj\u00facej starostlivos\u0165 rodi\u010dov, na z\u00e1klade rozhodnutia pr\u00edslu\u0161n\u00e9ho org\u00e1nu, a\u00a0to od mesiaca, v\u00a0ktorom bola die\u0165a osvojen\u00e9 alebo prevzat\u00e9 do starostlivosti nahr\u00e1dzaj\u00facej starostlivos\u0165 rodi\u010dov na z\u00e1klade rozhodnutia pr\u00edslu\u0161n\u00e9ho org\u00e1nu.<\/p>\n<h3>Uplatnenie da\u0148ov\u00e9ho bonusu po\u010das \u0161t\u00fadi\u00ed die\u0165a\u0165a<\/h3>\n<p>Ak die\u0165a \u0161tuduj\u00face na strednej \u0161kole nesprav\u00ed z\u00e1vere\u010dn\u00fa maturitn\u00fa sk\u00fa\u0161ku v\u00a0riadnom term\u00edne, n\u00e1rok na da\u0148ov\u00fd bonus kon\u010d\u00ed v\u00a0auguste dan\u00e9ho roka, \u010di\u017ee do skon\u010denia \u0161kolsk\u00e9ho roka, av\u0161ak, ak sa die\u0165a bude na\u010falej pripravova\u0165 na povolanie denn\u00fdm \u0161t\u00fadiom na vysokej \u0161kole, rodi\u010d m\u00e1 n\u00e1rok na da\u0148ov\u00fd bonus aj v\u00a0\u010fal\u0161\u00edch mesiacoch po\u010das \u0161t\u00fadia na vysokej \u0161kole, \u010do potvrdzuje dokladom o\u00a0n\u00e1v\u0161teve \u0161koly.<\/p>\n<h3>Pr\u00edklad na uplatnenie da\u0148ov\u00e9ho bonusu:<\/h3>\n<p><em>Man\u017eelia s\u00fa rozveden\u00ed, ale \u017eij\u00fa na\u010falej v\u00a0spolo\u010dnej dom\u00e1cnosti. Die\u0165a bolo s\u00fadom zveren\u00e9 matke. Otec plat\u00ed na die\u0165a v\u00fd\u017eivn\u00e9. Matka je nezamestnan\u00e1 a\u00a0nem\u00f4\u017ee si uplatni\u0165 da\u0148ov\u00fd bonus na die\u0165a, preto o\u00a0uplatnenie da\u0148ov\u00e9ho bonusu po\u017eiada u\u00a0svojho zamestn\u00e1vate\u013ea otec. M\u00e1 otec die\u0165a\u0165a n\u00e1rok na da\u0148ov\u00fd bonus, ak bolo die\u0165a zveren\u00e9 s\u00fadom do starostlivosti matky?<\/em><\/p>\n<p><em>Die\u0165a je zveren\u00e9 do starostlivosti matky, ale vo vz\u0165ahu k\u00a0otcovi sa ni\u010d nemen\u00ed, st\u00e1le ide o\u00a0jeho vlastn\u00e9 die\u0165a, ktor\u00e9 s\u00a0n\u00edm \u017eije v\u00a0spolo\u010dnej dom\u00e1cnosti. Ak sa rodi\u010dia dohodli na takomto uplatnen\u00ed da\u0148ov\u00e9ho bonusu, zamestn\u00e1vate\u013e prizn\u00e1 otcovi da\u0148ov\u00fd bonus na z\u00e1klade dokladu o\u00a0tejto vz\u00e1jomnej dohode medzi rodi\u010dmi die\u0165a\u0165a. <\/em><\/p>\n<link rel=\"stylesheet\" href=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-content\/themes\/money-blog\/shortcodes\/smartmailing-email-registration\/form.min.css\" \/>\r\n<script type=\"text\/javascript\">\r\n    var smFormInterval = null;\r\n\r\n    jQuery(document).ready(function() {\r\n        jQuery(\".shortcode-smartmailing-form .fheader p a.info\").click(function(e) {  \r\n            e.preventDefault();\r\n\r\n            \/*if (jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").is(\":visible\"))\r\n            {\r\n                jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").hide();\r\n            }\r\n            else\r\n            {\r\n                jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").show();\r\n            }*\/\r\n\r\n            return false;\r\n        });\r\n\r\n        jQuery(\"#shortcodeSmartmailingForm\").submit(function(e) {\r\n            e.preventDefault();\r\n            return false;\r\n        });\r\n\r\n        jQuery(\"#shortcodeSmartmailingForm button[type='submit']\").click(function(e) {\r\n            e.preventDefault();\r\n            \r\n            var email = jQuery(\"#shortcodeSmartmailingForm_email\").val();\r\n\r\n            if (email.length == 0)\r\n            {\r\n                alert(\"Pros\u00edm zadajte v\u00e1\u0161 e-mail.\");\r\n                return false;\r\n            }\r\n            if (!shortcodeSmartmailingForm_validateEmail(email))\r\n            {\r\n                alert(\"Zadan\u00fd e-mail m\u00e1 neplatn\u00fd form\u00e1t.\");\r\n                return false;\r\n            }\r\n\r\n            jQuery.ajax({\r\n                url: \"\/novinky-a-tipy\/wp-content\/themes\/money-blog\/shortcodes\/smartmailing-email-registration\/service.php\",\r\n                type: \"POST\",\r\n                dataType: \"text\",\r\n                cache: false,\r\n                data: {\r\n                    \"email\": email,\r\n                    \"stdc\": jQuery(\"#shortcodeSmartmailingForm_stdc\").val(),\r\n                    \"current_url\": jQuery(\"#shortcodeSmartmailingForm_url\").val(),\r\n                    \"current_referrer\": jQuery(\"#shortcodeSmartmailingForm_referrer\").val()\r\n                }\r\n            }).done(function (response, textStatus, jqXHR)\r\n            {\r\n                jQuery(\".shortcodeSmartmailingForm_email\").hide();\r\n                jQuery(\"#shortcodeSmartmailingForm_submit\").hide();\r\n                jQuery(\"#shortcodeSmartmailingForm .smart-disclaimer\").hide();\r\n                jQuery(\"#shortcodeSmartmailingForm .success\").show();\r\n\t\t\t\tdataLayer.push({'event': 'newsletterSubscription', 'newsletterPosition': 'intext'});\r\n            }).fail(function( jqXHR, textStatus, errorThrown ) {\r\n                jQuery(\".shortcodeSmartmailingForm_email\").hide();\r\n                jQuery(\"#shortcodeSmartmailingForm_submit\").hide();\r\n                jQuery(\"#shortcodeSmartmailingForm .smart-disclaimer\").hide();\r\n                jQuery(\"#shortcodeSmartmailingForm .success\").show();\r\n            });\r\n\r\n            return false;\r\n        });\r\n    });\r\n\r\n    function shortcodeSmartmailingForm_validateEmail(email)\r\n    {\r\n        var re = \/^(([^<>()[\\]\\\\.,;:\\s@\\\"]+(\\.[^<>()[\\]\\\\.,;:\\s@\\\"]+)*)|(\\\".+\\\"))@((\\[[0-9]{1,3}\\.[0-9]{1,3}\\.[0-9]{1,3}\\.[0-9]{1,3}\\])|(([a-zA-Z\\-0-9]+\\.)+[a-zA-Z]{2,}))$\/;\r\n        return re.test(email);\r\n    }\r\n<\/script>\r\n<form method=\"post\" id=\"shortcodeSmartmailingForm\" class=\"shortcode-smartmailing-form\" action=\"\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12338\">\r\n\r\n    <div>\r\n        <div class=\"fheader\">\r\n            <h3>\r\n                Odoberajte \u00fa\u010dtovn\u00e9 a da\u0148ov\u00e9 novinky zrozumite\u013ene a v\u010das            <\/h3>\r\n            <div class=\"se-text\">\r\n                <p>\r\n                    Zadajte v\u00e1\u0161 e-mail a na\u0161e \u00fa\u010dtovn\u00e9 a da\u0148ov\u00e9 tipy v\u00e1m bud\u00fa chodi\u0165 priamo do e-mailu.                    <a class=\"info\" title=\"E-maily v\u00e1m bud\u00fa zasielan\u00e9 maxim\u00e1lne dvakr\u00e1t do mesiaca. Z odberu sa m\u00f4\u017eete kedyko\u013evek odhl\u00e1si\u0165.\">info<\/a>\r\n                <\/p>\r\n            <\/div>\r\n        <\/div>\r\n\r\n        <div class=\"ffooter\">\r\n            <div class=\"se-body\">\r\n                <input type=\"text\" id=\"shortcodeSmartmailingForm_email\" placeholder=\"Zadajte v\u00e1\u0161 e-mail\" \/>\r\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_stdc\" value=\"S1\">\r\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12338\">\r\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_referrer\" value=\"\">\r\n\r\n                <div class=\"se-submit\">\r\n                    <button type=\"submit\" id=\"shortcodeSmartmailingForm_submit\" value=\"Chcem by\u0165 v obraze\">Chcem by\u0165 v obraze<\/button>\r\n                                          <p class=\"mlctr success\" style=\"display: none;\">\u010eakujeme, <strong>skontrolujte Va\u0161u e-mailov\u00fa schr\u00e1nku<\/strong> pre potvrdenie odberu.<\/p>\r\n                                    <\/div>\r\n            <\/div>\r\n                          <p class=\"smart-disclaimer\">Odoslan\u00edm s\u00fahlas\u00edte s na\u0161imi\r\n                 <a href=\"\/ochrana-osobnych-udajov\/\" target=\"_blank\">z\u00e1sadami pre spracovanie osobn\u00fdch \u00fadajov<\/a>.\r\n              <\/p>\r\n                    <\/div>\r\n    <\/div>\r\n<\/form>\n<h2>Ako si uplat\u0148uje da\u0148ov\u00fd bonus na die\u0165a zamestnanec a kedy sa vypl\u00e1ca<\/h2>\n<p>Zamestnanec si da\u0148ov\u00fd bonus uplat\u0148uje bu\u010f u\u00a0svojho zamestn\u00e1vate\u013ea v\u00a0mesa\u010dnom intervale v\u00a0mesa\u010dnej mzde, pr\u00edpadne naraz v \u00a0ro\u010dnom z\u00fa\u010dtovan\u00ed dane alebo podan\u00edm da\u0148ov\u00e9ho priznania k\u00a0dani z\u00a0pr\u00edjmov fyzickej osoby typ A.<\/p>\n<p>Ak si chce zamestnanec uplatni\u0165 da\u0148ov\u00fd bonus u zamestn\u00e1vate\u013ea naraz za cel\u00fd rok, m\u00e1 povinnos\u0165 do 15. febru\u00e1ra po\u017eiada\u0165 o ro\u010dn\u00e9 z\u00fa\u010dtovanie dane a doda\u0165 podklady na uplatnenie da\u0148ov\u00e9ho bonusu, ak tak neurobil po\u010das roka. Zamestn\u00e1vate\u013e m\u00e1 povinnos\u0165 vyhotovi\u0165 ro\u010dn\u00e9 z\u00fa\u010dtovanie dane do 31. marca a najnesk\u00f4r pri z\u00fa\u010dtovan\u00ed mzdy za apr\u00edl m\u00e1 povinnos\u0165 vyplati\u0165 zamestnancovi vypo\u010d\u00edtan\u00fd preplatok na dani a da\u0148ov\u00fd bonus.<\/p>\n<p>Pokia\u013e zamestnanec o\u00a0ro\u010dn\u00e9 z\u00fa\u010dtovanie dane do dan\u00e9ho term\u00ednu nepo\u017eiadal, pod\u00e1 da\u0148ov\u00e9 priznanie fyzickej osoby typ A, v ktorom si uplatn\u00ed da\u0148ov\u00fd bonus na die\u0165a. V\u00a0pr\u00edpade, \u017ee da\u0148ov\u00e1 povinnos\u0165 bude ni\u017e\u0161ia ne\u017e da\u0148ov\u00fd bonus na die\u0165a, o\u00a0vyplatenie da\u0148ov\u00e9ho bonusu po\u017eiada da\u0148ov\u00fd \u00farad priamo v\u00a0da\u0148ovom priznan\u00ed, a\u00a0to bu\u010f vyplaten\u00edm na \u00fa\u010det, ktor\u00fd uvedie do da\u0148ov\u00e9ho priznania, alebo na svoju adresu. Pr\u00edlohou da\u0148ov\u00e9ho priznania je Potvrdenie o\u00a0zdanite\u013en\u00fdch pr\u00edjmoch fyzickej osoby zo z\u00e1vislej \u010dinnosti na zda\u0148ovacie obdobie rok 2020 od zamestn\u00e1vate\u013ea\/zamestn\u00e1vate\u013eov, rodn\u00fd list die\u0165a\u0165a (pr\u00edpadne rozhodnutie s\u00fadu o osvojen\u00ed die\u0165a\u0165a, rozhodnutie s\u00fadu o zveren\u00ed die\u0165a\u0165a do n\u00e1hradnej starostlivosti alebo sob\u00e1\u0161ny list a rodn\u00fd list die\u0165a\u0165a, ak ide o die\u0165a druh\u00e9ho z man\u017eelov) a\u00a0ak sa die\u0165a s\u00fastavne pripravuje na povolanie \u0161t\u00fadiom, tak aj potvrdenie o n\u00e1v\u0161teve \u0161koly alebo potvrdenie o poberan\u00ed pr\u00eddavku na die\u0165a (potvrdenie o n\u00e1v\u0161teve \u0161koly alebo potvrdenie o poberan\u00ed pr\u00eddavku na die\u0165a nie je potrebn\u00e9 predklada\u0165 v pr\u00edpade, ak die\u0165a \u0161tuduje na \u0161kole na Slovensku). Ak bol rodn\u00fd list die\u0165a\u0165a (alebo in\u00fd doklad o opr\u00e1vnenosti n\u00e1roku na priznanie da\u0148ov\u00e9ho bonusu) na da\u0148ov\u00fd \u00farad doru\u010den\u00fd v predch\u00e1dzaj\u00facich obdobiach, nie je potrebn\u00e9 ho znova prilo\u017ei\u0165 ako pr\u00edlohu k da\u0148ov\u00e9mu priznaniu.<\/p>\n\n    <div class=\"promoboxs3\">\n      <div class=\"promoboxs3__content\">\n        <div class=\"promoboxs3__content-label\">\n          Tip redakcie\n        <\/div>\n        <div class=\"promoboxs3__content-heading\">\n          Vysk\u00fa\u0161ajte si zadarmo \u00fa\u010dtovn\u00fd program Money&nbsp;S3\n        <\/div>\n        <div class=\"promoboxs3__content-text\">\n          S&nbsp;n\u00edm m\u00f4\u017eete jednoducho <strong>vies\u0165 \u00fa\u010dtovn\u00edctvo, vystavova\u0165 fakt\u00fary \u010di evidova\u0165 sklad<\/strong> pre kamenn\u00fd i&nbsp;online predaj\n        <\/div>\n        <div class=\"promoboxs3__content-cta\">\n          <a href=\"\/cennik-s3\/vyskusat-money-s3\/\" class=\"c-btn--large\">Stiahnu\u0165 sk\u00fa\u0161obn\u00fa verziu<\/a>\n        <\/div>\n      <\/div>\n      <div class=\"promoboxs3__illustration\">\n        <img decoding=\"async\" src=\"\/wp-content\/themes\/money-blog\/inc\/assets\/img\/promobox-s3.png\" alt=\"Money S3\">\n      <\/div>\n\t\t<\/div>\n  \n<h2>V\u00fd\u0161ka da\u0148ov\u00e9ho bonusu &#8211; ko\u013eko je za rok 2024 a\u00a0v\u00a0roku 2025<\/h2>\n<p>Pri spracovan\u00ed ro\u010dn\u00e9ho z\u00fa\u010dtovanie zamestnancov, ale aj pri podan\u00ed da\u0148ov\u00e9ho priznania fyzickej osoby k\u00a0dani z pr\u00edjmov, \u010di u\u017e typu A, ak da\u0148ov\u00e9 priznanie pod\u00e1va zamestnanec alebo typu B, ak da\u0148ov\u00e9 priznanie pod\u00e1va SZ\u010cO, je potrebn\u00e9 spr\u00e1vne vypo\u010d\u00edta\u0165 v\u00fd\u0161ku da\u0148ov\u00e9ho bonusu, ktor\u00fd sa men\u00ed pod\u013ea veku die\u0165a\u0165a. V\u00a0tabu\u013eke je uveden\u00e1 v\u00fd\u0161ka da\u0148ov\u00e9ho bonusu pod\u013ea veku a\u00a0platnej legislat\u00edvy.<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td style=\"text-align: center;\">Obdobie platnosti legislat\u00edvy<\/td>\n<td style=\"text-align: center;\">do veku 15 rokov<\/td>\n<td style=\"text-align: center;\">od veku 15 rokov<br \/>\ndo veku 18 rokov<\/td>\n<td style=\"text-align: center;\">od veku 18 rokov<br \/>\ndo veku 25 rokov<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: center;\">1.1.2024 \u2013 31.12.2024<\/td>\n<td style=\"text-align: center;\">140 \u20ac<\/td>\n<td style=\"text-align: center;\">140 \u20ac<\/td>\n<td style=\"text-align: center;\">50 \u20ac<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">1.1.2025 \u2013 31.12.2025,<br \/>\npr\u00edpadne do zmeny legislat\u00edvy<\/td>\n<td style=\"text-align: center;\">100 \u20ac<\/td>\n<td style=\"text-align: center;\">50 \u20ac<\/td>\n<td style=\"text-align: center;\">&#8211;<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>V\u00fd\u0161ka da\u0148ov\u00e9ho bonusu pre die\u0165a, ktor\u00e9 dov\u0155\u0161i hranicu 15 rokov (resp. 18 rokov v pr\u00edpade da\u0148ov\u00e9ho bonusu za rok 2024), sa v uvedenej sume uplatn\u00ed naposledy v tom mesiaci, v ktorom die\u0165a dov\u0155\u0161i pr\u00edslu\u0161n\u00fd vek. Napr\u00edklad: die\u0165a naroden\u00e9 23.5.2010 dosiahne vek 15 rokov m\u00e1ji 2025 a\u00a0rodi\u010d si uplatn\u00ed da\u0148ov\u00fd bonus vo v\u00fd\u0161ke 100 \u20ac naposledy v\u00a0mesiaci m\u00e1j.<\/p>\n<p>N\u00e1rok na da\u0148ov\u00fd bonus v\u0161ak mo\u017eno uplatni\u0165 najviac do v\u00fd\u0161ky ustanoven\u00e9ho percenta z\u00e1kladu dane (\u010diastkov\u00e9ho z\u00e1kladu dane) z pr\u00edjmov pod\u013ea \u00a7 5 z\u00e1kona o dani z pr\u00edjmov (pr\u00edjmy zo z\u00e1vislej \u010dinnosti) alebo do v\u00fd\u0161ky ustanoven\u00e9ho percenta z\u00e1kladu dane (\u010diastkov\u00e9ho z\u00e1kladu dane) z pr\u00edjmov pod\u013ea \u00a7 6 ods. 1 a 2 z\u00e1kona o dani z pr\u00edjmov (pr\u00edjmy z podnikania a z inej samostatnej z\u00e1robkovej \u010dinnosti), alebo ich \u00fahrnu, pod\u013ea ni\u017e\u0161ie uvedenej tabu\u013eky:<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td style=\"text-align: center;\"><strong>Po\u010det\u00a0<\/strong><br \/>\n<strong>vy\u017eivovan\u00fdch <\/strong><br \/>\n<strong>det\u00ed<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Percentu\u00e1lny\u00a0limit z\u00e1kladu dane <\/strong><br \/>\n<strong>(\u010diastkov\u00e9ho z\u00e1kladu dane) <\/strong><br \/>\n<strong>v roku 2024<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Percentu\u00e1lny limit z\u00e1kladu dane <\/strong><br \/>\n<strong>(\u010diastkov\u00e9ho z\u00e1kladu dane) <\/strong><br \/>\n<strong>v roku 2025<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: center;\">1<\/td>\n<td style=\"text-align: center;\">20 %<\/td>\n<td style=\"text-align: center;\">29 %<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">2<\/td>\n<td style=\"text-align: center;\">27 %<\/td>\n<td style=\"text-align: center;\">36 %<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">3<\/td>\n<td style=\"text-align: center;\">34 %<\/td>\n<td style=\"text-align: center;\">43 %<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">4<\/td>\n<td style=\"text-align: center;\">41 %<\/td>\n<td style=\"text-align: center;\">50 %<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">5<\/td>\n<td style=\"text-align: center;\">48 %<\/td>\n<td style=\"text-align: center;\">57 %<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">6 a viac<\/td>\n<td style=\"text-align: center;\">55 %.<\/td>\n<td style=\"text-align: center;\">64 %<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Vzh\u013eadom na percentu\u00e1lny limit z\u00e1kladu dane (\u010diastkov\u00e9ho z\u00e1kladu dane) si nie ka\u017ed\u00fd da\u0148ovn\u00edk bude m\u00f4c\u0165 uplatni\u0165 da\u0148ov\u00fd bonus v plnej v\u00fd\u0161ke. Z\u00e1kon o dani z pr\u00edjmov ale umo\u017e\u0148uje to, \u017ee ak podmienky na uplatnenie da\u0148ov\u00e9ho bonusu sp\u013a\u0148a viac da\u0148ovn\u00edkov a da\u0148ovn\u00edk uplat\u0148uj\u00faci si n\u00e1rok na da\u0148ov\u00fd bonus nem\u00e1 dostato\u010dne vysok\u00fd z\u00e1klad dane (\u010diastkov\u00fd z\u00e1klad dane) na uplatnenie cel\u00e9ho n\u00e1roku da\u0148ov\u00e9ho bonusu na vy\u017eivovan\u00e9 die\u0165a (deti), tak si m\u00f4\u017ee pri podan\u00ed da\u0148ov\u00e9ho priznania nav\u00fd\u0161i\u0165 z\u00e1klad dane (\u010diastkov\u00fd z\u00e1klad dane) na \u00fa\u010dely v\u00fdpo\u010dtu v\u00fd\u0161ky n\u00e1roku na da\u0148ov\u00fd bonus o z\u00e1klad dane z pr\u00edjmov (\u010diastkov\u00fd z\u00e1klad dane) druhej opr\u00e1vnenej osoby vy\u017eivuj\u00facej die\u0165a (deti) v dom\u00e1cnosti a z takto nav\u00fd\u0161en\u00e9ho z\u00e1kladu dane (\u010diastkov\u00e9ho z\u00e1kladu dane) si uplatni\u0165 n\u00e1rok na da\u0148ov\u00fd bonus.<\/p>\n<p>Zamestn\u00e1vatelia musia pozorne sledova\u0165 v\u0161etky zmeny z\u00e1konov, aby ich vedeli spr\u00e1vne uplatni\u0165 pri v\u00fdpo\u010dte miezd svojich zamestnancov. Ve\u013ekou pomocou je \u00fa\u010dtovn\u00fd syst\u00e9m, ktor\u00fd tieto zmeny aplikuje v\u00a0spr\u00e1vnom \u010dase. Jedn\u00fdm z\u00a0tak\u00fdchto \u00fa\u010dtovn\u00fdch syst\u00e9mov s\u00a0<a href=\"https:\/\/www.money.sk\/vlastnosti\/mzdy-a-personalistika-s3\/\">modulom mzdovej agendy<\/a> je syst\u00e9m Money S3 alebo\u00a0Money S4, ktor\u00e9 po zadan\u00ed \u00fadajov do mzdovej agendy zamestnanca prepo\u010d\u00edtavaj\u00fa n\u00e1rok na da\u0148ov\u00fd bonus\u00a0 a\u00a0jeho v\u00fd\u0161ku pod\u013ea dokumentov poskytnut\u00fdch zamestnancom. Prostredn\u00edctvom slu\u017eby Aktualiz\u00e1cia maj\u00fa zamestn\u00e1vatelia k\u00a0dispoz\u00edcii v\u017edy aktualizovan\u00e9 <a href=\"https:\/\/www.money.sk\/\">\u00fa\u010dtovn\u00e9 softv\u00e9ry Money S3<\/a> a aj\u00a0Money S4 pod\u013ea platnej legislat\u00edvy.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kto m\u00e1 n\u00e1rok na da\u0148ov\u00fd bonus na die\u0165a? Da\u0148ov\u00fd bonus na die\u0165a si uplat\u0148uje rodi\u010d alebo osoba, ktor\u00e1 m\u00e1 zveren\u00e9 die\u0165a do starostlivosti. N\u00e1rok m\u00e1 &#8230;<\/p>\n","protected":false},"author":2,"featured_media":12339,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[12,8],"tags":[106,529,696],"class_list":["post-12338","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-prijmov-fyzickej-osoby","category-dane","tag-danovy-bonus","tag-dieta","tag-zmeny"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12338","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=12338"}],"version-history":[{"count":5,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12338\/revisions"}],"predecessor-version":[{"id":15955,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12338\/revisions\/15955"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/12339"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=12338"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=12338"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=12338"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}