{"id":12366,"date":"2021-04-22T06:00:11","date_gmt":"2021-04-22T04:00:11","guid":{"rendered":"https:\/\/testwp.money.sk\/novinky-a-tipy\/nezaradene\/ako-poziadat-o-rocne-zuctovania-preddavkov-na-dan\/"},"modified":"2023-06-26T11:03:32","modified_gmt":"2023-06-26T09:03:32","slug":"ako-poziadat-o-rocne-zuctovania-preddavkov-na-dan","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/dane\/ako-poziadat-o-rocne-zuctovania-preddavkov-na-dan\/","title":{"rendered":"Ako po\u017eiada\u0165 o ro\u010dn\u00e9 z\u00fa\u010dtovania preddavkov na da\u0148"},"content":{"rendered":"<p>V\u00a0\u017eiadosti o\u00a0vykonanie ro\u010dn\u00e9ho z\u00fa\u010dtovania zamestnanec deklaruje, na ktor\u00fa \u00fa\u013eavu na dani m\u00e1 n\u00e1rok za uplynul\u00e9 zdanite\u013en\u00e9 obdobie.<\/p>\n<p>Z tohoto d\u00f4vodu m\u00f4\u017ee ma\u0165 zamestnanec podp\u00edsan\u00e9 iba jedno <strong>Vyhl\u00e1senie o\u00a0uplat\u0148ovan\u00ed nezdanite\u013enej \u010dasti z\u00e1kladu dane<\/strong>, (\u010falej iba \u201eN\u010cZD) resp. iba u\u00a0jedn\u00e9ho zamestn\u00e1vate\u013ea si m\u00f4\u017ee v\u00a0jednom \u010dase uplat\u0148ova\u0165 nezdanite\u013en\u00fa \u010das\u0165 z\u00e1kladu dane. Toto vyhl\u00e1senie podpisuj\u00fa zamestnanci v\u00a0pracovnom pomere, a aj tzv. \u201edohod\u00e1ri\u201c, ktor\u00ed maj\u00fa podp\u00edsan\u00fa niektor\u00fa z\u00a0doh\u00f4d mimo pracovn\u00e9ho pomeru, vr\u00e1tane \u0161tudentov. Vyhl\u00e1senie o\u00a0uplat\u0148ovan\u00ed nezdanite\u013enej \u010dasti z\u00e1kladu dane sa podpisuje <strong>na za\u010diatku pracovn\u00e9ho pomeru alebo dohody<\/strong>.<\/p>\n<p>Na tento proces nadv\u00e4zuje <strong>\u017diados\u0165 o\u00a0vykonanie ro\u010dn\u00e9ho z\u00fa\u010dtovania preddavkov na da\u0148 z\u00a0pr\u00edjmov zo z\u00e1vislej \u010dinnosti<\/strong>, ktor\u00fa zamestnanec pod\u00e1va v\u017edy iba jedn\u00e9mu zamestn\u00e1vate\u013eovi <strong>najnesk\u00f4r do 15.2<\/strong>. po skon\u010den\u00ed zda\u0148ovacieho obdobia.<\/p>\n<p>Aktu\u00e1lne tla\u010divo \u017diadosti o\u00a0vykonanie ro\u010dn\u00e9ho z\u00fa\u010dtovania preddavkov na da\u0148 z\u00a0pr\u00edjmov zo z\u00e1vislej \u010dinnosti je mo\u017en\u00e9 stiahnu\u0165 <a href=\"https:\/\/www.financnasprava.sk\/sk\/elektronicke-sluzby\/verejne-sluzby\/katalog-danovych-a-colnych\/zoznam_vzorov_vydanych_fr_sr\/tlaciva-zc-5zdp\/_1\/D%c3%a1tum%20publikovania\/NQ==\/MjA=\/MA==\/MQ==\/MTA=\/bnVsbA==\/opb\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>z\u00a0port\u00e1lu Finan\u010dnej spr\u00e1vy SR<\/strong><\/a>.<\/p>\n<h2>Kto m\u00f4\u017ee \u010di nem\u00f4\u017ee \u017eiados\u0165 podp\u00edsa\u0165<\/h2>\n<p>V\u0161eobecne plat\u00ed, \u017ee \u017eiados\u0165 m\u00f4\u017eu podp\u00edsa\u0165 v\u0161etci zamestnanci, \u010di\u017ee aj d\u00f4chodcovia, \u0161tudenti, dohod\u00e1ri.<\/p>\n<ul>\n<li><strong>\u0160tudenti<\/strong> m\u00f4\u017eu \u017eiados\u0165 o\u00a0vykonanie ro\u010dn\u00e9ho z\u00fa\u010dtovania podp\u00edsa\u0165 v\u017edy, av\u0161ak je to pre nich v\u00fdhodn\u00e9 najm\u00e4 vtedy, ak ich pracovn\u00fd pomer u\u00a0zamestn\u00e1vate\u013ea pokra\u010duje. Pokia\u013e i\u0161lo o\u00a0jednorazov\u00fa alebo kr\u00e1tkodob\u00fa brig\u00e1du, je pre nich v\u00fdhodnej\u0161ie poda\u0165 da\u0148ov\u00e9 priznanie, aj ak by im t\u00e1to povinnos\u0165 zo z\u00e1kona nevyplynula. Zaplaten\u00e9 preddavky na da\u0148 takto dostan\u00fa sp\u00e4\u0165 r\u00fdchlej\u0161ie.<\/li>\n<li><strong>Pracuj\u00faci d\u00f4chodcovia<\/strong> maj\u00fa n\u00e1rok na N\u010cZD, len ak v\u00fd\u0161ka ich d\u00f4chodku neprekro\u010dila sumu N\u010cZD.<\/li>\n<li><strong>SZ\u010cO<\/strong>, ktor\u00e9 s\u00fa z\u00e1rove\u0148 zamestnancami, s\u00edce m\u00f4\u017eu u\u00a0svojho zamestn\u00e1vate\u013ea podp\u00edsa\u0165 Vyhl\u00e1senie o\u00a0uplatnen\u00ed nezdanite\u013enej \u010diastky dane, \u010di\u017ee im bude zamestn\u00e1vate\u013e uplat\u0148ova\u0165 N\u010cZD mesa\u010dne, ale aj tak musia po skon\u010den\u00ed zda\u0148ovacieho obdobia poda\u0165 da\u0148ov\u00e9 priznanie, pokia\u013e z\u00a0podnikania dosiahnu stratu alebo zdanite\u013en\u00fd pr\u00edjem zo zamestnania a\u00a0zo samostatne z\u00e1robkovej \u010dinnosti presiahol hranicu na povinn\u00e9 podanie da\u0148ov\u00e9ho priznania.<\/li>\n<\/ul>\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        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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\/12366\">\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\/12366\">\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 vyplni\u0165 \u017eiados\u0165 o\u00a0ro\u010dn\u00e9 z\u00fa\u010dtovanie dane<\/h2>\n<p>Je povinnos\u0165ou zamestnanca vyplni\u0165 toto tla\u010divo, ale je od zamestn\u00e1vate\u013ea rozumn\u00e9 predvyplni\u0165 z\u00e1kladn\u00e9 \u00fadaje a\u00a0pripravi\u0165 sa na kontrolu \u00fadajov vyplnen\u00fdch zamestnancom.<\/p>\n<p>\u017diados\u0165 sa <strong>\u00a0sklad\u00e1 zo siedmych \u010dast\u00ed<\/strong>, ktor\u00e9 si stru\u010dne prejdeme.<\/p>\n<h3>1. Z\u00e1kladn\u00e9 \u00fadaje o zamestnancovi<\/h3>\n<p><a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/05\/image001-1.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-single-post-thumb wp-image-91301\" src=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/05\/image001-1.jpg\" alt=\"\" width=\"668\" height=\"348\" \/><\/a><\/p>\n<p>Zamestnanec vypln\u00ed svoje \u00fadaje pod\u013ea polo\u017eiek. Pokia\u013e nie je rezidentom SR a\u00a0jeho pr\u00edjem zo SR tvor\u00ed 90% zo v\u0161etk\u00fdch jeho pr\u00edjmov \u2013 v\u00a0tom pr\u00edpade je mo\u017en\u00e9 uplatni\u0165 N\u010cZD.<\/p>\n<p>Pokia\u013e je zamestnanec d\u00f4chodca od za\u010diatku zda\u0148ovacieho obdobia, alebo mu bol sp\u00e4tne od za\u010diatku zda\u0148ovacieho obdobia priznan\u00fd, za\u0161krtne pr\u00edslu\u0161n\u00e9 pol\u00ed\u010dko.<\/p>\n<h3>2. Nezdanite\u013en\u00e9 \u010dasti z\u00e1kladu dane<\/h3>\n<p><strong>V\u00a0\u010dasti II. bode 1. sa uv\u00e1dzaj\u00fa \u00fadaje o\u00a0man\u017eelke\/man\u017eelovi<\/strong>, pokia\u013e s\u00fa splnen\u00e9 podmienky na uplatnenie nezdanite\u013enej \u010dasti z\u00e1kladu dane. V\u00a0<strong>bode 2. sa uv\u00e1dza v\u00fd\u0161ka d\u00f4chodku<\/strong>, pokia\u013e za zda\u0148ovacie obdobie dosiahol vyplaten\u00fd d\u00f4chodok ni\u017e\u0161iu sumu ne\u017e nezdanite\u013en\u00e1 \u010das\u0165 z\u00e1kladu dane. V\u00a0<strong>bode 3. sa uplat\u0148uje n\u00e1rok na odpo\u010d\u00edtanie pr\u00edspevkov na doplnkov\u00e9 d\u00f4chodkov\u00e9 sporenie<\/strong>. Bod 4.je od roku 2021 zru\u0161en\u00fd.<\/p>\n<p>Ku v\u0161etk\u00fdm n\u00e1rokom sa predkladaj\u00fa aj doklady, napr. potvrdenie o\u00a0pr\u00edjme man\u017eelky, potvrdenie o\u00a0evidencii uch\u00e1dza\u010dov o zamestnanie z\u00a0\u00daradu pr\u00e1ce, potvrdenie o\u00a0poberan\u00ed pr\u00edspevku na opatrovanie, potvrdenie o\u00a0priznanom d\u00f4chodku, potvrdenie z\u00a0Doplnkovej d\u00f4chodkovej spolo\u010dnosti a\u00a0pod.<\/p>\n<p>Detailne sa o\u00a0nezdanite\u013en\u00fdch \u010dastiach z\u00e1kladu dane do\u010d\u00edtate v\u00a0\u010dl\u00e1nku Nezdanite\u013en\u00e9 polo\u017eky v roku 2021: zn\u00ed\u017ete si da\u0148ov\u00fd z\u00e1klad a\u00a0u\u0161etrite<\/p>\n<p><a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/05\/image003.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-single-post-thumb wp-image-91303\" src=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/05\/image003.jpg\" alt=\"\" width=\"668\" height=\"574\" \/><\/a><\/p>\n<h3>3. Da\u0148ov\u00fd bonus na die\u0165a v\u00a0\u010dasti III. a\u00a0da\u0148ov\u00fd bonus na zaplaten\u00e9 \u00faroky v\u00a0\u010dasti IV.<\/h3>\n<p><a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/05\/image005.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-single-post-thumb wp-image-91305\" src=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/05\/image005.jpg\" alt=\"\" width=\"668\" height=\"452\" \/><\/a><\/p>\n<p>V\u00a0\u010dasti III. si zamestnanec uplat\u0148uje <a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/dane\/danovy-bonus-na-dieta-a-jeho-zmeny\/\">da\u0148ov\u00fd bonus na die\u0165a<\/a>, ak zamestnanec si neuplat\u0148oval da\u0148ov\u00fd bonus pod\u013ea \u00a7 33 z\u00e1kona alebo nepreuk\u00e1zal splnenie podmienok na uplatnenie tohto da\u0148ov\u00e9ho bonusu v\u00a0priebehu zda\u0148ovacieho obdobia u\u00a0zamestn\u00e1vate\u013ea, ktor\u00e9mu \u017eiados\u0165 predklad\u00e1 a\u00a0mal na\u0148 n\u00e1rok alebo si ho uplat\u0148oval u\u00a0in\u00e9ho zamestn\u00e1vate\u013ea, ale tento mu v\u00a0niektor\u00fdch kalend\u00e1rnych mesiacoch da\u0148ov\u00fd bonus pod\u013ea\u00a0\u00a7\u00a033 z\u00e1kona nevyplatil (napr. zamestnanec bol pr\u00e1ceneschopn\u00fd) alebo da\u0148ov\u00fd bonus pod\u013ea \u00a7 33 z\u00e1kona v\u00a0zda\u0148ovacom obdob\u00ed neuplat\u0148oval u\u00a0\u017eiadneho zamestn\u00e1vate\u013ea.<\/p>\n<p>Preukazuje sa rodn\u00fdm listom alebo potvrden\u00edm o\u00a0n\u00e1v\u0161teve \u0161koly.<\/p>\n<p>V\u00a0\u010dasti IV. Da\u0148ov\u00fd bonus na zaplaten\u00e9 \u00faroky zamestnanec uv\u00e1dza svoj n\u00e1rok na zaplaten\u00e9 \u00faroky z\u00a0\u00faveru na b\u00fdvanie pod\u013ea \u0161pecifick\u00fdch podmienok. Je to suma vo v\u00fd\u0161ke 50 % zo zaplaten\u00fdch \u00farokov v pr\u00edslu\u0161nom zda\u0148ovacom obdob\u00ed, najviac do v\u00fd\u0161ky 400 eur za rok. N\u00e1rok na da\u0148ov\u00fd bonus na zaplaten\u00e9 \u00faroky pod\u013ea \u00a7 33a z\u00e1kona vznik\u00e1 po\u010das piatich bezprostredne po sebe nasleduj\u00facich rokoch, po\u010dn\u00fac mesiacom, v ktorom sa za\u010dalo \u00faro\u010denie \u00faveru na b\u00fdvanie poskytnut\u00e9ho na z\u00e1klade jednej a tej istej zmluvy o \u00favere na b\u00fdvanie.<\/p>\n<p>Da\u0148ov\u00fd bonus na zaplaten\u00e9 \u00faroky pod\u013ea \u00a7 33a z\u00e1kona sa uplatn\u00ed len na zmluvy o \u00favere na b\u00fdvanie uzatvoren\u00e9 po 31.12.2017. Ak bol da\u0148ovn\u00edkovi poskytnut\u00fd hypotek\u00e1rny \u00faver na z\u00e1klade zmluvy o hypotek\u00e1rnom \u00favere uzatvorenej pred 01.01.2018, na ktor\u00fd sa uplat\u0148uje \u0161t\u00e1tny pr\u00edspevok alebo \u0161t\u00e1tny pr\u00edspevok pre mlad\u00fdch pod\u013ea osobitn\u00e9ho predpisu, n\u00e1rok na da\u0148ov\u00fd bonus na zaplaten\u00e9 \u00faroky pod\u013ea \u00a7 33a z\u00e1kona mu prv\u00fdkr\u00e1t vznik\u00e1 a\u017e v kalend\u00e1rnom mesiaci nasleduj\u00facom po kalend\u00e1rnom mesiaci, za ktor\u00fd mu posledn\u00fdkr\u00e1t vznikol n\u00e1rok na \u0161t\u00e1tny pr\u00edspevok alebo \u0161t\u00e1tny pr\u00edspevok pre mlad\u00fdch.<\/p>\n<p>Preukazuje sa potvrden\u00edm z\u00a0banky o\u00a0zaplaten\u00fdch \u00farokoch.<\/p>\n<p>Viac o\u00a0da\u0148ov\u00fdch bonusoch n\u00e1jdete v\u00a0\u010dl\u00e1nku Ve\u013ek\u00fd preh\u013ead \u00fa\u013eav na dani, ktor\u00e9 si uplatn\u00edte v roku 2021<\/p>\n<h3>4. Uplatnenie poistn\u00e9ho a pr\u00edspevkov<\/h3>\n<p>\u010cas\u0165 V. vypln\u00ed zamestnanec, ktor\u00fd si v\u00a0priebehu zda\u0148ovacieho obdobia platil poistn\u00e9 a\u00a0pr\u00edspevky, vr\u00e1tane nedoplatku z\u00a0ro\u010dn\u00e9ho z\u00fa\u010dtovania poistn\u00e9ho na verejn\u00e9 zdravotn\u00e9 poistenie s\u00e1m a tieto si dodato\u010dne uplatn\u00ed pri vy\u010d\u00edslen\u00ed z\u00e1kladu dane. Uplatni\u0165 si m\u00f4\u017ee poistn\u00e9 a\u00a0pr\u00edspevky, ktor\u00e9 bol povinn\u00fd plati\u0165 v\u00a0obdob\u00ed, po\u010das ktor\u00e9ho bol zamestnancom a\u00a0poberal zdanite\u013en\u00e9 pr\u00edjmy zo z\u00e1vislej \u010dinnosti. Pod poistn\u00fdm a\u00a0pr\u00edspevkami sa rozumie poistn\u00e9 na verejn\u00e9 zdravotn\u00e9 poistenie, poistn\u00e9 na\u00a0soci\u00e1lne poistenie, poistn\u00e9 na soci\u00e1lne zabezpe\u010denia a\u00a0pr\u00edspevky na starobn\u00e9 d\u00f4chodkov\u00e9 sporenie pod\u013ea osobitn\u00e9ho predpisu alebo poistn\u00e9 a\u00a0pr\u00edspevky na zahrani\u010dn\u00e9 poistenie rovnak\u00e9ho druhu, ktor\u00e9 je povinn\u00fd plati\u0165 zamestnanec, t.\u00a0j.\u00a0da\u0148ovn\u00edk poberaj\u00faci pr\u00edjmy zo z\u00e1vislej \u010dinnosti. Za poistn\u00e9 a\u00a0pr\u00edspevky sa nepova\u017euj\u00fa dobrovo\u013en\u00e9 pr\u00edspevky na\u00a0starobn\u00e9 d\u00f4chodkov\u00e9 sporenie. O\u00a0zaplaten\u00ed poistn\u00e9ho a\u00a0pr\u00edspevkov predklad\u00e1 zamestn\u00e1vate\u013eovi pr\u00edslu\u0161n\u00fd doklad, napr. doklad o\u00a0zaplaten\u00ed.<\/p>\n<p><a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/05\/image007.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-single-post-thumb wp-image-91307\" src=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/05\/image007.jpg\" alt=\"\" width=\"668\" height=\"109\" \/><\/a><\/p>\n<h3>5. \u017diados\u0165 o\u00a0priznanie a\u00a0vyplatenie zamestnaneckej pr\u00e9mie<\/h3>\n<p><strong>V\u00a0\u010dasti VI. si zamestnanec uplat\u0148uje n\u00e1rok na zamestnaneck\u00fa pr\u00e9miu<\/strong> za zda\u0148ovacie obdobie 2020 m\u00f4\u017ee vznikn\u00fa\u0165 len tomu zamestnancovi, ktor\u00fd za zda\u0148ovacie obdobie dosiahne zdanite\u013en\u00e9 pr\u00edjmy zo z\u00e1vislej \u010dinnosti posudzovan\u00e9 na \u00fa\u010dely priznania zamestnaneckej pr\u00e9mie najmenej vo v\u00fd\u0161ke 6\u00a0960 eur (12-n\u00e1sobok minim\u00e1lnej mzdy) a\u00a0vyk\u00e1zal z\u00e1klad dane ni\u017e\u0161\u00ed ako 4\u00a0414,20 eur, pri\u010dom splnil ustanoven\u00e9 podmienky v \u00a7 32a z\u00e1kona o\u00a0dani z pr\u00edjmov.<\/p>\n<p>Zamestnanec, ktor\u00e9mu vznikol za pr\u00edslu\u0161n\u00e9 zda\u0148ovacie obdobie n\u00e1rok na zamestnaneck\u00fa pr\u00e9miu, v\u00a0tejto \u010dasti po\u017eiada zamestn\u00e1vate\u013ea o\u00a0jej priznanie a\u00a0vyplatenie. Ak zamestnanec po\u017eiada o\u00a0priznanie a\u00a0vyplatenie zamestnaneckej pr\u00e9mie, ale n\u00e1rok na priznanie a\u00a0vyplatenie zamestnaneckej pr\u00e9mie mu nevznikne, zamestn\u00e1vate\u013e zamestnaneck\u00fa pr\u00e9miu neprizn\u00e1 a\u00a0nevyplat\u00ed, ale\u00a0uplatn\u00ed postup pod\u013ea \u00a7 11 z\u00e1kona.<\/p>\n<p><a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/05\/image009.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-single-post-thumb wp-image-91309\" src=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/05\/image009.jpg\" alt=\"\" width=\"668\" height=\"101\" \/><\/a><\/p>\n<h3>6. \u017diados\u0165 o\u00a0vystavenie potvrdenia na darovanie podielu na dani<\/h3>\n<p><a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/05\/image011.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-single-post-thumb wp-image-91311\" src=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/05\/image011.jpg\" alt=\"\" width=\"668\" height=\"92\" \/><\/a><\/p>\n<p>Ak zamestnanec \u017eiada o\u00a0vystavenie potvrdenia o\u00a0zaplaten\u00ed dane z\u00a0pr\u00edjmov zo z\u00e1vislej \u010dinnosti na \u00fa\u010dely vyhl\u00e1senia o\u00a0pouk\u00e1zan\u00ed sumy do v\u00fd\u0161ky 2 % alebo 3 % zaplatenej dane fyzickej osoby, vyzna\u010d\u00ed okienko kr\u00ed\u017eikom.<\/p>\n<p>Tak\u00e9to potvrdenie vystav\u00ed zamestn\u00e1vate\u013e na \u017eiados\u0165 zamestnanca pod\u013ea \u00a7 39 ods. 7 z\u00e1kona, pri\u010dom toto potvrdenie je pr\u00edlohou vyhl\u00e1senia o\u00a0pouk\u00e1zan\u00ed podielu zaplatenej dane z\u00a0pr\u00edjmov fyzickej osoby pod\u013ea \u00a7 50 z\u00e1kona, ktorej bolo za\u00a0zda\u0148ovacie obdobie vykonan\u00e9 ro\u010dn\u00e9 z\u00fa\u010dtovanie preddavkov na da\u0148 z\u00a0pr\u00edjmov zo z\u00e1vislej \u010dinnosti. Potvrdenie vystav\u00ed zamestn\u00e1vate\u013e na tla\u010dive platnom na pr\u00edslu\u0161n\u00e9 zda\u0148ovacie obdobie.<\/p>\n<h3>7. Vyhl\u00e1senie a\u00a0podpis<\/h3>\n<p><a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/05\/image013.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-single-post-thumb wp-image-91313\" src=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/05\/image013.jpg\" alt=\"\" width=\"668\" height=\"329\" \/><\/a><\/p>\n<p>\u017diados\u0165 o\u00a0vykonanie ro\u010dn\u00e9ho z\u00fa\u010dtovania preddavkov na da\u0148 z\u00a0pr\u00edjmov zo z\u00e1vislej \u010dinnosti<strong> sa pod\u00e1va zamestn\u00e1vate\u013eovi do 15.2. spolu s\u00a0pr\u00edslu\u0161n\u00fdmi dokladmi. Pokia\u013e zamestnanec doklady nepredlo\u017e\u00ed, zamestn\u00e1vate\u013e mu vyhotov\u00ed tla\u010divo Potvrdenie o\u00a0zdanite\u013en\u00fdch pr\u00edjmoch fyzickej osoby zo z\u00e1vislej \u010dinnosti do 10.3.<\/strong><\/p>\n<div class=\"info-box\"><span class=\"fa fa-info\" aria-hidden=\"true\">\u00a0<\/span><\/p>\n<p>Zd\u00e1 sa v\u00e1m to zlo\u017eit\u00e9? Vysk\u00fa\u0161ajte <a href=\"\/cennik-s3\/vyskusat-money-s3\/\">\u00fa\u010dovn\u00fd syst\u00e9m Money S3<\/a>, ktor\u00fd u\u013eah\u010duje mnoho povinnost\u00ed z agendy okolo miezd a personalistiky.<\/p>\n<\/div>\n<p>Autorom \u010dl\u00e1nku je Katar\u00edna Serinov\u00e1<\/p>\n","protected":false},"excerpt":{"rendered":"<p>V\u00a0\u017eiadosti o\u00a0vykonanie ro\u010dn\u00e9ho z\u00fa\u010dtovania zamestnanec deklaruje, na ktor\u00fa \u00fa\u013eavu na dani m\u00e1 n\u00e1rok za uplynul\u00e9 zdanite\u013en\u00e9 obdobie. Z tohoto d\u00f4vodu m\u00f4\u017ee ma\u0165 zamestnanec podp\u00edsan\u00e9 iba &#8230;<\/p>\n","protected":false},"author":2,"featured_media":12375,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[12,8],"tags":[566,688,687],"class_list":["post-12366","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-prijmov-fyzickej-osoby","category-dane","tag-dan","tag-preddavky","tag-rocne-zuctovanie"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12366","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=12366"}],"version-history":[{"count":2,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12366\/revisions"}],"predecessor-version":[{"id":13576,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12366\/revisions\/13576"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/12375"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=12366"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=12366"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=12366"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}