{"id":12383,"date":"2021-04-27T06:00:47","date_gmt":"2021-04-27T04:00:47","guid":{"rendered":"https:\/\/testwp.money.sk\/novinky-a-tipy\/nezaradene\/velky-prehlad-ulav-na-dani-ktore-si-uplatnite-v-roku-2021\/"},"modified":"2023-06-26T11:03:33","modified_gmt":"2023-06-26T09:03:33","slug":"velky-prehlad-ulav-na-dani-ktore-si-uplatnite-v-roku-2021","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/dane\/velky-prehlad-ulav-na-dani-ktore-si-uplatnite-v-roku-2021\/","title":{"rendered":"Ve\u013ek\u00fd preh\u013ead \u00fa\u013eav na dani, ktor\u00e9 si uplatn\u00edte v roku 2021"},"content":{"rendered":"<p>Na jednotliv\u00e9 \u00fa\u013eavy na dani maj\u00fa n\u00e1rok zamestnanci a\u00a0SZ\u010cO po splnen\u00ed ur\u010den\u00fdch podmienok.<\/p>\n<p>\u00da\u013eavu na dani si uplat\u0148ujete:<\/p>\n<ul>\n<li>mesa\u010dne,<\/li>\n<li>ro\u010dne v <strong>da\u0148ovom priznan\u00ed<\/strong><\/li>\n<li>alebo v ro\u010dnom <strong>z\u00fa\u010dtovan\u00ed dane<\/strong> u zamestn\u00e1vate\u013ea (obdoba da\u0148ov\u00e9ho priznania, ktor\u00e9 za zamestnanca rie\u0161i zamestn\u00e1vate\u013e).<\/li>\n<\/ul>\n<p>\u00da\u013eavy na dani s\u00fa:<\/p>\n<ul>\n<li>nezdanite\u013en\u00e1 \u010das\u0165 z\u00e1kladu dane na da\u0148ovn\u00edka<\/li>\n<li>nezdanite\u013en\u00e1 \u010das\u0165 z\u00e1kladu dane na man\u017eelku\/man\u017eela<\/li>\n<li>pr\u00edspevky na dobrovo\u013en\u00e9 d\u00f4chodkov\u00e9 sporenie (tzv. III. pilier)<\/li>\n<\/ul>\n<p>Priamy vplyv na v\u00fd\u0161ku zaplatenej dane maj\u00fa:<\/p>\n<ul>\n<li><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><\/li>\n<li>da\u0148ov\u00fd bonus na zaplaten\u00e9 \u00faroky z \u00faveru<\/li>\n<\/ul>\n<h2>Nezdanite\u013en\u00e1 \u010das\u0165 z\u00e1kladu dane na da\u0148ovn\u00edka<\/h2>\n<p>Nezdanite\u013en\u00fa \u010das\u0165 z\u00e1kladu dane (v skratke \u201eN\u010cZD\u201c) si m\u00f4\u017eu uplatni\u0165 da\u0148ovn\u00edci, ktor\u00ed dosiahnu \u201e<strong>akt\u00edvne pr\u00edjmy<\/strong>\u201c, \u010di\u017ee pr\u00edjmy zo zamestnania, \u010di u\u017e na pracovn\u00fd pomer alebo na niektor\u00fa z\u00a0doh\u00f4d (\u00a75 z\u00e1kona o\u00a0dani z\u00a0pr\u00edjmov) alebo pr\u00edjmy zo \u017eivnosti, \u010di z\u00a0vytvorenia diela (\u00a76 ods. 1 a\u00a02 z\u00e1kona o\u00a0dani z\u00a0pr\u00edjmov).<\/p>\n<p>V\u00fd\u0161ka NZ\u010cD sa prehodnocuje v\u00a0pr\u00edpade, \u017ee sa men\u00ed v\u00fd\u0161ka \u017eivotn\u00e9ho minima. Pre <strong>rok 2021 je to suma 4\u00a0511,43\u20ac. <\/strong>Aby to nebolo jednoduch\u00e9, v\u00fd\u0161ka N\u010cZD sa zni\u017euje pod\u013ea v\u00fd\u0161ky z\u00e1kladu dane da\u0148ovn\u00edka a\u00a0m\u00f4\u017ee by\u0165 aj 0\u20ac.<\/p>\n<p><strong>Zamestnanec si m\u00f4\u017ee uplatni\u0165 N\u010cZD zo svojho pr\u00edjmu mesa\u010dne, a\u00a0to prostredn\u00edctvom svojho zamestn\u00e1vate\u013ea vyplnen\u00edm tla\u010diva<\/strong> Vyhl\u00e1senie na uplatnenie nezdanite\u013enej \u010dasti z\u00e1kladu dane na da\u0148ovn\u00edka a da\u0148ov\u00e9ho bonusu, ktor\u00e9 m\u00f4\u017ee zamestnanec podp\u00edsa\u0165 v\u00a0jednom zda\u0148ovacom obdob\u00ed iba s\u00a0jedn\u00fdm zamestn\u00e1vate\u013eom. Rovnako v\u00a0\u0148om vypln\u00ed aj n\u00e1rok na da\u0148ov\u00fd bonus na die\u0165a. Ak tak\u00e9to vyhl\u00e1senie zamestnanec nepodp\u00ed\u0161e, pod\u00e1 si da\u0148ov\u00e9 priznanie FO typ A alebo po\u017eiada zamestn\u00e1vate\u013ea o\u00a0vyhotovenie ro\u010dn\u00e9ho z\u00fa\u010dtovania dane z\u00a0pr\u00edjmu, kde si uplatn\u00ed aj N\u010cZD aj da\u0148ov\u00fd bonus na die\u0165a a\u00a0pr\u00edpadne aj bonus na zaplaten\u00e9 \u00faroky z \u00faveru.<\/p>\n<p>Pokia\u013e ide o\u00a0da\u0148ovn\u00edka\u00a0 SZ\u010cO, ten si N\u010cZD a\u00a0aj n\u00e1rok na da\u0148ov\u00e9 bonusy uplatn\u00ed v\u00a0podanom da\u0148ovom priznan\u00ed FO typ B.<\/p>\n<p>Ak je da\u0148ovn\u00edkom d\u00f4chodca, je potrebn\u00e9 pos\u00fadi\u0165, <strong>\u010di poberal<\/strong> <strong>alebo mu bol sp\u00e4tne priznan\u00fd<\/strong> starobn\u00fd d\u00f4chodok, vyrovn\u00e1vac\u00ed pr\u00edplatok, pred\u010dasn\u00fd starobn\u00fd d\u00f4chodok zo soci\u00e1lneho poistenia, starobn\u00e9 d\u00f4chodkov\u00e9 sporenie, d\u00f4chodok zo zahrani\u010dn\u00e9ho povinn\u00e9ho poistenia rovnak\u00e9ho druhu, v\u00fdsluhov\u00fd d\u00f4chodok alebo poberal obdobn\u00fd d\u00f4chodok zo zahrani\u010dia <strong>od za\u010diatku zda\u0148ovacieho obdobia<\/strong>. Ak \u00e1no, n\u00e1rok na N\u010cZD nem\u00e1. Rovnako nem\u00e1 n\u00e1rok na N\u010cZD, ak bola v\u00fd\u0161ka d\u00f4chodku vy\u0161\u0161ia ne\u017e suma N\u010cZD.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/05\/andre-taissin-5OUMf1Mr5pU-unsplash.jpg\" alt=\"\" width=\"668\" height=\"445\" class=\"aligncenter size-single-post-thumb wp-image-91319\" \/><\/p>\n<h2>Nezdanite\u013en\u00e1 \u010das\u0165 z\u00e1kladu dane na man\u017eelku\/man\u017eela<\/h2>\n<p>Nezdanite\u013en\u00fa \u010das\u0165 z\u00e1kladu dane na man\u017eelku\/man\u017eela (N\u010cZD na man\u017eelku\/man\u017eela) si m\u00f4\u017ee uplatni\u0165 da\u0148ovn\u00edk v\u00a0pr\u00edpade, ak spln\u00ed nasledovn\u00e9 podmienky:<\/p>\n<ul>\n<li>man\u017eelka (man\u017eel) \u017eije s\u00a0da\u0148ovn\u00edkom v\u00a0jednej dom\u00e1cnosti, a\u00a0ktor\u00e1\/ktor\u00fd<\/li>\n<li>sa starala\/staral v\u00a0zda\u0148ovacom obdob\u00ed o\u00a0vy\u017eivovan\u00e9 malolet\u00e9 die\u0165a \u017eij\u00face s\u00a0da\u0148ovn\u00edkom v\u00a0dom\u00e1cnosti, alebo<\/li>\n<li>v\u00a0pr\u00edslu\u0161nom zda\u0148ovacom obdob\u00ed poberala\/poberal pe\u0148a\u017en\u00fd pr\u00edspevok na opatrovanie, alebo<\/li>\n<li>bola\/bol zaraden\u00e1\/\u00fd do evidencie uch\u00e1dza\u010dov o\u00a0zamestnanie, alebo<\/li>\n<li>sa pova\u017euje za ob\u010dianku\/ob\u010dana so zdravotn\u00fdm postihnut\u00edm alebo \u0165a\u017ek\u00fdm zdravotn\u00fdm postihnut\u00edm.<\/li>\n<\/ul>\n<p>V\u00fd\u0161ka N\u010cZD na man\u017eelku\/man\u017eela je vo v\u00fd\u0161ke 19,2-n\u00e1sobku \u017eivotn\u00e9ho minima, \u010do je <strong>pre rok 2021 vo v\u00fd\u0161ke 4\u00a0124,74\u20ac<\/strong>. Konkr\u00e9tna suma N\u010cZD na man\u017eelku\/man\u017eela z\u00e1vis\u00ed od z\u00e1kladu dane da\u0148ovn\u00edka a\u00a0vlastn\u00e9ho pr\u00edjmu man\u017eelky\/man\u017eela da\u0148ovn\u00edka. Do pr\u00edjmu man\u017eelky\/man\u017eela sa r\u00e1ta matersk\u00e9, ale ner\u00e1ta sa do nich rodi\u010dovsk\u00fd pr\u00edspevok.<\/p>\n<h2>Nezdanite\u013en\u00e1 \u010das\u0165 z\u00e1kladu dane na pr\u00edspevky na dobrovo\u013en\u00e9 d\u00f4chodkov\u00e9 sporenie<\/h2>\n<p>Nezdanite\u013en\u00e1 \u010das\u0165 z\u00e1kladu dane na pr\u00edspevky na doplnkov\u00e9 d\u00f4chodkov\u00e9 sporenie (v skratke N\u010cZD na dobrovo\u013en\u00e9 DDS) pod\u013ea osobitn\u00e9ho predpisu, a pr\u00edspevky na doplnkov\u00e9 d\u00f4chodkov\u00e9 sporenie v\u00a0zahrani\u010d\u00ed rovnak\u00e9ho alebo porovnate\u013en\u00e9ho druhu. V\u00fd\u0161ka tejto odpo\u010d\u00edtate\u013enej polo\u017eky <strong>je max. 180\u20ac,<\/strong> pri\u010dom na jeho uplatnenie n\u00e1roku je potrebn\u00e9 splni\u0165 podmienky:<\/p>\n<ul>\n<li>pr\u00edspevky na doplnkov\u00e9 d\u00f4chodkov\u00e9 sporenie zaplatil da\u0148ovn\u00edk na z\u00e1klade \u00fa\u010dastn\u00edckej zmluvy uzatvorenej po 31. decembri 2013 alebo na z\u00e1klade zmeny \u00fa\u010dastn\u00edkovej zmluvy, ktorej s\u00fa\u010das\u0165ou je zru\u0161enie d\u00e1vkov\u00e9ho pl\u00e1nu,<\/li>\n<li>da\u0148ovn\u00edk nem\u00e1 uzatvoren\u00fa in\u00fa \u00fa\u010dastn\u00edcku zmluvu pod\u013ea osobitn\u00e9ho predpisu, ktor\u00e1 nesp\u013a\u0148a podmienky uveden\u00e9 v\u00a0prvom bode.<\/li>\n<\/ul>\n<h2>Da\u0148ov\u00fd bonus na die\u0165a<\/h2>\n<p>Da\u0148ov\u00fd bonus na die\u0165a si m\u00f4\u017ee uplatni\u0165 da\u0148ovn\u00edk <strong>na ka\u017ed\u00e9 vy\u017eivovan\u00e9 die\u0165a <\/strong>\u017eij\u00face s n\u00edm v dom\u00e1cnosti, ktor\u00e9 sa pova\u017euje za nezaopatren\u00e9 die\u0165a pod\u013ea z\u00e1kona \u010d. 600\/2003 Z. z. o pr\u00eddavku na die\u0165a. Prechodn\u00fd pobyt die\u0165a\u0165a mimo dom\u00e1cnosti nem\u00e1 vplyv na uplatnenie tohto da\u0148ov\u00e9ho bonusu.<\/p>\n<p><strong>N\u00e1rok na da\u0148ov\u00fd bonus m\u00e1 ka\u017ed\u00fd da\u0148ovn\u00edk, ktor\u00fd sp\u013a\u0148a nasledovn\u00e9 podmienky:<\/strong><\/p>\n<ul>\n<li>dosiahol zdanite\u013en\u00e9 pr\u00edjmy zo z\u00e1vislej \u010dinnosti aspo\u0148 vo v\u00fd\u0161ke 6-n\u00e1sobku minim\u00e1lnej mzdy, alebo dosiahol zdanite\u013en\u00e9 pr\u00edjmy z podnikania alebo z inej samostatnej z\u00e1robkovej \u010dinnosti aspo\u0148 vo v\u00fd\u0161ke 6-n\u00e1sobku minim\u00e1lnej mzdy a vyk\u00e1zal z\u00e1klad dane (\u010diastkov\u00fd z\u00e1klad dane); 6-n\u00e1sobok minim\u00e1lnej mzdy predstavuje\u00a0<strong>pre rok 2021 sumu 3 738 eur.<\/strong><\/li>\n<li>vy\u017eivuje nezaopatren\u00e9 die\u0165a, ktor\u00e9 \u017eije s n\u00edm v dom\u00e1cnosti, pri\u010dom sa m\u00f4\u017ee jedna\u0165 o die\u0165a vlastn\u00e9, osvojen\u00e9, die\u0165a prevzat\u00e9 do starostlivosti nahr\u00e1dzaj\u00facej starostlivos\u0165 rodi\u010dov na z\u00e1klade rozhodnutia pr\u00edslu\u0161n\u00e9ho org\u00e1nu a die\u0165a druh\u00e9ho z man\u017eelov,<\/li>\n<li>preuk\u00e1\u017ee n\u00e1rok pr\u00edslu\u0161n\u00fdmi dokladmi (k\u00f3piou rodn\u00e9ho listu die\u0165a\u0165a, alebo potvrden\u00edm o n\u00e1v\u0161teve \u0161koly, ak sa pripravuje na povolanie \u0161t\u00fadiom)<\/li>\n<\/ul>\n<p>Pre splnenie podmienky v\u00fd\u0161ky dosiahnut\u00fdch pr\u00edjmov sa pr\u00edjmy zo z\u00e1vislej \u010dinnosti a pr\u00edjmy z podnikania alebo z inej samostatnej z\u00e1robkovej \u010dinnosti <strong>nespo\u010d\u00edtavaj\u00fa<\/strong>. Zdanite\u013en\u00e9 pr\u00edjmy m\u00f4\u017eu by\u0165 dosiahnut\u00e9 aj zo zdrojov v zahrani\u010d\u00ed.<\/p>\n<p>V\u00fd\u0161ka da\u0148ov\u00e9ho bonusu z\u00e1vis\u00ed od veku die\u0165a\u0165a: <strong>do 6 rokov veku je to 46,44\u20ac, nad 6 do 25 rokov je to 23,22\u20ac<\/strong>\u00a0 mesa\u010dne na jedno die\u0165a. <strong>Od 1.7.2021 bude zaveden\u00fd nov\u00fd da\u0148ov\u00fd bonus pre deti od 6 do 15 rokov vo v\u00fd\u0161ke 39,47\u20ac mesa\u010dne<\/strong> na jedno die\u0165a.<\/p>\n<p>Viac detailov o\u00a0da\u0148ovom bonuse na die\u0165a si pre\u010d\u00edtajte\u00a0v\u00a0\u010dl\u00e1nku\u00a0<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\u00a0jeho zmeny<\/a><strong>.<\/strong><\/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 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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\/12383\">\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\/12383\">\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>Da\u0148ov\u00fd bonus na zaplaten\u00e9 \u00faroky z\u00a0\u00faveru<\/h2>\n<p>Da\u0148ov\u00fd bonus na zaplaten\u00e9 \u00faroky z\u00a0\u00faveru sa uplat\u0148uje z\u00a0jedn\u00e9ho \u00faveru na b\u00fdvanie da\u0148ovn\u00edka\u00a0 za s\u00fa\u010dasn\u00e9ho splnenia nasleduj\u00facich podmienok:<\/p>\n<ul>\n<li>maxim\u00e1lne do v\u00fd\u0161ky 50% zo zaplaten\u00fdch \u00farokov za rok 2020 (nie istina, iba \u00farok)<\/li>\n<li>najviac zo sumy 50\u00a0000\u20ac (ak je \u00faver vy\u0161\u0161\u00ed, tak \u00faroky len zo sumy 50\u00a0000\u20ac)<\/li>\n<li><strong>maxim\u00e1lne do v\u00fd\u0161ky 400\u20ac<\/strong> (aj ak je celkovo \u00farokov z\u00a0\u00faveru zaplaten\u00fdch viac)<\/li>\n<li>maxim\u00e1lne 5 po sebe nasleduj\u00facich rokov<\/li>\n<li>n\u00e1rok m\u00e1 iba hlavn\u00fd dl\u017en\u00edk, ktor\u00fd podp\u00edsal \u00faverov\u00fa zmluvu vo veku od 18 do 35 rokov.<\/li>\n<\/ul>\n<p>\u00dalohu zohr\u00e1va aj d\u00e1tum podpisu \u00faverovej zmluvy. Pre pr\u00edjem dl\u017en\u00edka, ktor\u00fd je na \u00favere s\u00e1m a\u00a0chce si uplatni\u0165 da\u0148ov\u00fd bonus na \u00faroky z \u00faveru plat\u00ed, \u017ee jeho priemern\u00fd mesa\u010dn\u00fd pr\u00edjem je najviac vo v\u00fd\u0161ke 1,3 n\u00e1sobku priemernej mesa\u010dnej mzdy zamestnanca v hospod\u00e1rstve Slovenskej republiky zistenej \u0160tatistick\u00fdm \u00faradom Slovenskej republiky za kalend\u00e1rny rok predch\u00e1dzaj\u00faci kalend\u00e1rnemu roku, v ktorom bola uzavret\u00e1 zmluva o \u00favere na b\u00fdvanie. Ak je na zmluve spoludl\u017en\u00edk, pre jeho priemern\u00fd pr\u00edjem plat\u00ed rovnak\u00e1 podmienka.<\/p>\n<p><strong>Pr\u00edklad:<\/strong><\/p>\n<p>Ak da\u0148ovn\u00edk podp\u00ed\u0161e zmluvu o\u00a0b\u00fdvan\u00ed v\u00a0roku 2021, ktor\u00e1 sp\u013a\u0148a podmienky na uplatnenie da\u0148ov\u00e9ho bonusu na \u00faroky z\u00a0\u00faveru, jeho priemern\u00fd hrub\u00fd pr\u00edjem za rok 2020 nesmel prekro\u010di\u0165 sumu 1472,90\u20ac. Ak by mal na \u00favere spoludl\u017en\u00edka, ich pr\u00edjem spolu by nemal prekro\u010di\u0165 sumu 2\u00a0945,80\u20ac, aby si mohol da\u0148ovn\u00edk \u2013 hlavn\u00fd dl\u017en\u00edk da\u0148ov\u00fd bonus na \u00faroky uplatni\u0165.<\/p>\n<p>Tento bonus je mo\u017en\u00e9 uplatni\u0165 aj v\u00a0da\u0148ovom priznan\u00ed, aj v\u00a0ro\u010dnom z\u00fa\u010dtovan\u00ed dane, o\u00a0ktor\u00e9 po\u017eiada zamestnanec zamestn\u00e1vate\u013ea a\u00a0doru\u010d\u00ed mu potrebn\u00e9 dokumenty. Banky spravidla potvrdenia o\u00a0\u00farokoch na uplatnenie tohto bonusu posielaj\u00fa automaticky, pr\u00edpadne na po\u017eiadanie klienta.<\/p>\n<p>Viac \u010dl\u00e1nkov o daniach a \u00fa\u010dtovn\u00edctve <a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/dane\/\">si pre\u010d\u00edtajte tu<\/a>.<\/p>\n<p>&nbsp;<\/p>\n<p>Autorom \u010dl\u00e1nku je Katar\u00edna Serinov\u00e1<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Na jednotliv\u00e9 \u00fa\u013eavy na dani maj\u00fa n\u00e1rok zamestnanci a\u00a0SZ\u010cO po splnen\u00ed ur\u010den\u00fdch podmienok. \u00da\u013eavu na dani si uplat\u0148ujete: mesa\u010dne, ro\u010dne v da\u0148ovom priznan\u00ed alebo v &#8230;<\/p>\n","protected":false},"author":2,"featured_media":12384,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[12,8],"tags":[685,662,686],"class_list":["post-12383","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-prijmov-fyzickej-osoby","category-dane","tag-danove-ulavy","tag-prehlad","tag-uplatnenie"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12383","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=12383"}],"version-history":[{"count":1,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12383\/revisions"}],"predecessor-version":[{"id":12385,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12383\/revisions\/12385"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/12384"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=12383"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=12383"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=12383"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}