{"id":12390,"date":"2025-01-17T20:01:09","date_gmt":"2025-01-17T19:01:09","guid":{"rendered":"https:\/\/testwp.money.sk\/novinky-a-tipy\/nezaradene\/navod-ako-si-jednoducho-vypocitate-cistu-mzdu\/"},"modified":"2025-01-17T20:01:12","modified_gmt":"2025-01-17T19:01:12","slug":"navod-ako-si-jednoducho-vypocitate-cistu-mzdu","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/mzdy-a-personalistika\/navod-ako-si-jednoducho-vypocitate-cistu-mzdu\/","title":{"rendered":"Ako na v\u00fdpo\u010det \u010distej a hrubej mzdy &#8211; podrobn\u00fd n\u00e1vod vr\u00e1tane pr\u00edkladov"},"content":{"rendered":"<p><strong>Hrub\u00e1 mzda<\/strong>, je mzda, ktor\u00fa m\u00e1te uveden\u00fa v pracovnej zmluve. Av\u0161ak zamestn\u00e1vate\u013e za v\u00e1s zaplat\u00ed o\u00a0mnoho viac, a\u00a0to kv\u00f4li soci\u00e1lnemu a\u00a0zdravotn\u00e9mu poisteniu.<\/p>\n<p><strong>Zdravotn\u00e9 poistenie <\/strong>sa plat\u00ed va\u0161ej zdravotnej pois\u0165ovni a kryj\u00fa sa z neho zdravotn\u00e9 \u00fakony. V\u00a0<strong>soci\u00e1lnom poisten\u00ed<\/strong> je zahrnut\u00fdch nieko\u013eko poisten\u00ed &#8211; d\u00f4chodkov\u00e9 poistenie, pr\u00edspevok na \u0161t\u00e1tnu politiku zamestnanosti, \u00farazov\u00e9 poistenie a <strong>nemocensk\u00e9 poistenie<\/strong>. V\u010faka tomuto poisteniu m\u00e1te d\u00e1vku od \u0161t\u00e1tu v\u00a0pr\u00edpade pr\u00e1ceneschopnosti, nezamestnanosti a\u00a0po dosiahnut\u00ed d\u00f4chodkov\u00e9ho veku dostanete d\u00f4chodok.<\/p>\n<p>V\u00fd\u0161ka poistenia sa po\u010d\u00edta z\u00a0hrubej mzdy. \u010cas\u0165 plat\u00ed zamestnanec a\u00a0\u010das\u0165 zamestn\u00e1vate\u013e.<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td><\/td>\n<td><strong>Odvody zamestnanca<\/strong><\/td>\n<td><strong>Odvody zamestn\u00e1vate\u013ea<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td><strong>Soci\u00e1lne poistenie<\/strong><\/td>\n<td><strong>9,40 %<\/strong><\/td>\n<td><strong>25,20 %<\/strong><\/td>\n<\/tr>\n<tr>\n<td>z toho<\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>Nemocensk\u00e9 poistenie<\/td>\n<td>1,4 %<\/td>\n<td>1,4 %<\/td>\n<\/tr>\n<tr>\n<td>Starobn\u00e9 d\u00f4chodkov\u00e9 poistenie<\/td>\n<td>4,0 %<\/td>\n<td>14 %<\/td>\n<\/tr>\n<tr>\n<td>Invalidn\u00e9 poistenie<\/td>\n<td>3,0 %<\/td>\n<td>3,0 %<\/td>\n<\/tr>\n<tr>\n<td>Poistenie v\u00a0nezamestnanosti<\/td>\n<td>1,0 %<\/td>\n<td>0,80 %<\/td>\n<\/tr>\n<tr>\n<td>Garan\u010dn\u00e9 poistenie<\/td>\n<td><\/td>\n<td>0,25 %<\/td>\n<\/tr>\n<tr>\n<td>Poistenie v\u00a0nezamestnanosti<\/td>\n<td><\/td>\n<td>1,0 %<\/td>\n<\/tr>\n<tr>\n<td>Rezervn\u00fd fond solidarity<\/td>\n<td><\/td>\n<td>4,75 %<\/td>\n<\/tr>\n<tr>\n<td><strong>Zdravotn\u00e9 poistenie<\/strong><\/td>\n<td><strong>4 %<\/strong><\/td>\n<td><strong>11 %<\/strong><\/td>\n<\/tr>\n<tr>\n<td><strong>Celkom za obidve poistenia<\/strong><\/td>\n<td><strong>13,40 %<\/strong><\/td>\n<td><strong>36,20 %<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Ak k\u00a0hrubej mzde pripo\u010d\u00edtame odvody zamestn\u00e1vate\u013ea, dostaneme tzv. superhrub\u00fa mzdu. Svoju superhrub\u00fa mzdu n\u00e1jdete vo svojej v\u00fdplatnej p\u00e1ske pod pojmom <strong>celkov\u00e1 cena pr\u00e1ce. <\/strong>Napr\u00edklad pri mzde 1 000 \u20ac je celkov\u00e1 cena pr\u00e1ce, resp. superhrub\u00e1 mzda 1 362 \u20ac (s\u00fa to celkov\u00e9 n\u00e1klady zamestn\u00e1vate\u013ea na zamestnanca).<\/p>\n<h2>Ako vypo\u010d\u00edta\u0165 da\u0148 a\u00a0polo\u017eky ovplyv\u0148uj\u00face v\u00fd\u0161ku \u010distej mzdy<\/h2>\n<p>Da\u0148ov\u00e1 sadzba je 19 % alebo 19 a 25 %. Da\u0148 sa vypo\u010d\u00edta z hrubej mzdy po odpo\u010d\u00edtan\u00ed odvodov platen\u00fdch zamestnancom. Vplyv na v\u00fd\u0161ku dane m\u00e1 skuto\u010dnos\u0165, \u010di m\u00e1te podp\u00edsan\u00e9 <strong>Vyhl\u00e1senie na\u00a0uplatnenie nezdanite\u013enej \u010dasti dane na da\u0148ovn\u00edka a da\u0148ov\u00e9ho bonusu<\/strong> (\u010falej len \u201eVyhl\u00e1senie\u201c) u\u00a0zamestn\u00e1vate\u013ea alebo nie. V\u00fd\u0161ku \u010distej mzdy ovplyv\u0148uje priamo da\u0148ov\u00fd bonus na die\u0165a, a\u00a0to, \u010di m\u00e1te na neho n\u00e1rok a\u00a0uplat\u0148ujete si ho mesa\u010dne v\u00a0mesa\u010dnej mzde. T\u00fato skuto\u010dnos\u0165 rovnako uv\u00e1dzate na rovnakom tla\u010dive ako nezdanite\u013en\u00fa \u010diastku dane, vo Vyhl\u00e1sen\u00ed.<\/p>\n<p>Pre rok 2025 je nezdanite\u013en\u00e1 \u010das\u0165 dane na da\u0148ovn\u00edka vo v\u00fd\u0161ke 5 753,79 \u20ac ro\u010dne, resp. 479,48 \u20ac mesa\u010dne.<\/p>\n<p>To, ak\u00e1 v\u00fd\u0161ka da\u0148ovej sadzby sa uplatn\u00ed vo va\u0161ej mzde, z\u00e1vis\u00ed od v\u00fd\u0161ky zdanite\u013enej mzdy:<\/p>\n<ul>\n<li>19 % da\u0148ou z\u00a0pr\u00edjmov z\u00a0tej \u010dasti zdanite\u013enej mzdy, ktor\u00e1 nepresiahla 1\/12 sumy 176,8-n\u00e1sobku sumy platn\u00e9ho \u017eivotn\u00e9ho minima (v roku 2025 je to <strong>4 036,79 eura<\/strong> vr\u00e1tane)<\/li>\n<li>25 % da\u0148ou z\u00a0pr\u00edjmov z\u00a0tej \u010dasti zdanite\u013enej mzdy, ktor\u00e1 presiahla 1\/12 sumy 176,8-n\u00e1sobku sumy platn\u00e9ho \u017eivotn\u00e9ho minima, t. j. 4 036,79 \u20ac.<\/li>\n<\/ul>\n<p>T\u00e1to\u00a0hrani\u010dn\u00e1 suma sa zmen\u00ed v\u00a0pr\u00edpade, \u017ee sa zmen\u00ed v\u00fd\u0161ka \u017eivotn\u00e9ho minima.<\/p>\n<p>V\u00fd\u0161ku mesa\u010dnej \u010distej mzdy ovplyv\u0148uje aj da\u0148ov\u00fd bonus na deti. Ostatn\u00e9 odpo\u010d\u00edtate\u013en\u00e9 polo\u017eky, ako nezdanite\u013en\u00e1 \u010das\u0165 na man\u017eelku, na doplnkov\u00e9 d\u00f4chodkov\u00e9 sporenie, da\u0148ov\u00fd bonus na zaplaten\u00e9 \u00faroky sa uplat\u0148uj\u00fa ro\u010dne v\u00a0\u017diadosti o\u00a0vykonanie ro\u010dn\u00e9ho z\u00fa\u010dtovania preddavkov na da\u0148 z pr\u00edjmov zo z\u00e1vislej \u010dinnosti.<\/p>\n<p>Da\u0148 a\u00a0\u010dist\u00e1 mzda sa vypo\u010d\u00edtaj\u00fa nasledovne:<\/p>\n<table class=\"table table-zebra\">\n<tbody>\n<tr>\n<td><strong>Hrub\u00e1 mzda<\/strong><\/td>\n<\/tr>\n<tr>\n<td>&#8211; Poistn\u00e9 platen\u00e9 zamestnancom do Soci\u00e1lnej pois\u0165ovne<\/td>\n<\/tr>\n<tr>\n<td>&#8211; Preddavky platen\u00e9 zamestnancom na zdravotn\u00e9 poistenie<\/td>\n<\/tr>\n<tr>\n<td>= \u010diastkov\u00fd z\u00e1klad dane<\/td>\n<\/tr>\n<tr>\n<td>&#8211; Nezdanite\u013en\u00e1 \u010das\u0165 z\u00e1kladu dane (ak si ju zamestnanec uplat\u0148uje)<\/td>\n<\/tr>\n<tr>\n<td>= z\u00e1klad dane<\/td>\n<\/tr>\n<tr>\n<td>x sadzba dane 19% alebo 19 a 25 %<\/td>\n<\/tr>\n<tr>\n<td><strong>= preddavok na da\u0148 z pr\u00edjmov<\/strong><\/td>\n<\/tr>\n<tr>\n<td>+ da\u0148ov\u00fd bonus na die\u0165a<\/td>\n<\/tr>\n<tr>\n<td>&#8211; In\u00e9 zr\u00e1\u017eky, ak sa uplat\u0148uj\u00fa<\/td>\n<\/tr>\n<tr>\n<td>= \u010dist\u00e1 mzda<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>V\u00fdpo\u010det \u010distej mzdy: pracuj\u00faci bezdetn\u00fd<\/h2>\n<p>Fyzioterapeutka Leona m\u00e1 hrub\u00fa mzdu 1\u00a0000 \u20ac. Je slobodn\u00e1 a\u00a0bezdetn\u00e1. Nezdanite\u013en\u00fa \u010das\u0165 z\u00e1kladu dane si uplat\u0148uje mesa\u010dne, \u010di\u017ee m\u00e1 podp\u00edsan\u00e9 Vyhl\u00e1senie u\u00a0svojho zamestn\u00e1vate\u013ea.<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td><\/td>\n<td><strong>Percentu\u00e1lna sadzba<\/strong><\/td>\n<td><strong>Suma<\/strong><\/td>\n<td><strong>V\u00fdpo\u010det<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td><strong>Hrub\u00e1 mzda<\/strong><\/td>\n<td><strong>\u00a0<\/strong><\/td>\n<td><strong>1\u00a0000 \u20ac<\/strong><\/td>\n<td><strong>1 000 \u20ac<\/strong><\/td>\n<\/tr>\n<tr>\n<td><strong>Soci\u00e1lne poistenie<\/strong><\/td>\n<td><strong>9,40 %<\/strong><\/td>\n<td><strong>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 94 \u20ac<\/strong><\/td>\n<td><strong>-94 \u20ac = 906 \u20ac<\/strong><\/td>\n<\/tr>\n<tr>\n<td>z toho<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>Nemocensk\u00e9 poistenie<\/td>\n<td>1,4 %<\/td>\n<td>14 \u20ac<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>Starobn\u00e9 d\u00f4chodkov\u00e9 poistenie<\/td>\n<td>4,0 %<\/td>\n<td>40 \u20ac<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>Invalidn\u00e9 poistenie<\/td>\n<td>3,0 %<\/td>\n<td>30 \u20ac<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>Poistenie v\u00a0nezamestnanosti<\/td>\n<td>1,0 %<\/td>\n<td>10 \u20ac<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><strong>Zdravotn\u00e9 poistenie<\/strong><\/td>\n<td><strong>4 %<\/strong><\/td>\n<td><strong>40 \u20ac<\/strong><\/td>\n<td><strong>-40 \u20ac = 866 \u20ac<\/strong><\/td>\n<\/tr>\n<tr>\n<td><strong>Celkom za obidve poistenia<\/strong><\/td>\n<td><strong>13,40 %<\/strong><\/td>\n<td><strong>134 \u20ac<\/strong><\/td>\n<td><strong>\u00a0<\/strong><\/td>\n<\/tr>\n<tr>\n<td>Nezdanite\u013en\u00e1 \u010das\u0165 dane<\/td>\n<td><\/td>\n<td>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 -479,48 \u20ac<\/td>\n<td>-479,48 \u20ac = 386,52 \u20ac<\/td>\n<\/tr>\n<tr>\n<td>Da\u0148 z\u00a0pr\u00edjmov<\/td>\n<td>19 %<\/td>\n<td>73,44 \u20ac<\/td>\n<td>*0,19 = 73,44 \u20ac<\/td>\n<\/tr>\n<tr>\n<td>Da\u0148ov\u00fd bonus na die\u0165a<\/td>\n<td><strong>\u00a0<\/strong><\/td>\n<td>0 \u20ac<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><strong>\u010cist\u00e1 mzda<\/strong><\/td>\n<td><strong>\u00a0<\/strong><\/td>\n<td><strong>792,56 \u20ac<\/strong><\/td>\n<td><strong>866 \u20ac &#8211; 73,44 \u20ac = 792,56 \u20ac<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>V\u00fdpo\u010det \u010distej mzdy: pracuj\u00faci rodi\u010d s\u00a0de\u0165mi<\/h2>\n<p>U\u010dite\u013eka Zuzana m\u00e1 mesa\u010dn\u00fa mzdu 1000 \u20ac v hrubom rovnako ako fyzioterapeutka Leona. Na rozdiel od nej m\u00e1 v\u0161ak <strong>dve deti<\/strong>.\u00a0Jedno die\u0165a m\u00e1 6 rokov a\u00a0druh\u00e9 m\u00e1 9 rokov. Da\u0148ov\u00fd bonus na deti si uplat\u0148uje mesa\u010dne u\u00a0zamestn\u00e1vate\u013ea, rovnako aj nezdanite\u013en\u00fa \u010das\u0165 z\u00e1klade dane, \u010di\u017ee m\u00e1 podp\u00edsan\u00e9 Vyhl\u00e1senie.<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td><\/td>\n<td><strong>Percentu\u00e1lna sadzba<\/strong><\/td>\n<td><strong>Suma<\/strong><\/td>\n<td><strong>V\u00fdpo\u010det<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td><strong>Hrub\u00e1 mzda<\/strong><\/td>\n<td><strong>\u00a0<\/strong><\/td>\n<td><strong>1\u00a0000 \u20ac<\/strong><\/td>\n<td><strong>1 000 \u20ac<\/strong><\/td>\n<\/tr>\n<tr>\n<td><strong>Soci\u00e1lne poistenie<\/strong><\/td>\n<td><strong>9,40 %<\/strong><\/td>\n<td><strong>94 \u20ac<\/strong><\/td>\n<td><strong>-94 \u20ac = 906 \u20ac<\/strong><\/td>\n<\/tr>\n<tr>\n<td>z toho<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>Nemocensk\u00e9 poistenie<\/td>\n<td>1,4 %<\/td>\n<td>14 \u20ac<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>Starobn\u00e9 d\u00f4chodkov\u00e9 poistenie<\/td>\n<td>4,0 %<\/td>\n<td>40 \u20ac<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>Invalidn\u00e9 poistenie<\/td>\n<td>3,0 %<\/td>\n<td>30 \u20ac<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>Poistenie v\u00a0nezamestnanosti<\/td>\n<td>1,0 %<\/td>\n<td>10 \u20ac<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><strong>Zdravotn\u00e9 poistenie<\/strong><\/td>\n<td><strong>4 %<\/strong><\/td>\n<td><strong>40 \u20ac<\/strong><\/td>\n<td><strong>-40 \u20ac = 866 \u20ac<\/strong><\/td>\n<\/tr>\n<tr>\n<td><strong>Celkom za obidve poistenia<\/strong><\/td>\n<td><strong>13,40 %<\/strong><\/td>\n<td><strong>134 \u20ac<\/strong><\/td>\n<td><strong>\u00a0<\/strong><\/td>\n<\/tr>\n<tr>\n<td>Nezdanite\u013en\u00e1 \u010das\u0165 dane<\/td>\n<td><\/td>\n<td>-479,48 \u20ac<\/td>\n<td>-479,48 \u20ac = 386,52 \u20ac<\/td>\n<\/tr>\n<tr>\n<td>Da\u0148 z\u00a0pr\u00edjmov<\/td>\n<td>19 %<\/td>\n<td>73,44 \u20ac<\/td>\n<td>* 0,19 = 73,44 \u20ac<\/td>\n<\/tr>\n<tr>\n<td>Da\u0148ov\u00fd bonus na die\u0165a<\/td>\n<td><strong>\u00a0<\/strong><\/td>\n<td>200,00 \u20ac<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><strong>\u010cist\u00e1 mzda<\/strong><\/td>\n<td><strong>\u00a0<\/strong><\/td>\n<td><strong>992,56 \u20ac<\/strong><\/td>\n<td><strong>866 \u20ac &#8211; 73,44 \u20ac + 200,00 \u20ac = 992,56 \u20ac<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>* Od roku 2025 plat\u00ed, \u017ee v\u00fd\u0161ka da\u0148ov\u00e9ho bonusu na die\u0165a sa rozli\u0161uje v\u00a0z\u00e1vislosti od veku vy\u017eivovan\u00e9ho die\u0165a\u0165a. Do 15 rokov je bonus vo v\u00fd\u0161ke 100 \u20ac, od 15 do 18 rokov je to 50 \u20ac. Av\u0161ak, <strong>\u00a0maxim\u00e1lna v\u00fd\u0161ka da\u0148ov\u00e9ho bonusu na die\u0165a je ohrani\u010den\u00e1 percentom zo z\u00e1kladu dane<\/strong>, a\u00a0to v\u00a0z\u00e1vislosti od po\u010dtu vy\u017eivovan\u00fdch det\u00ed:<\/p>\n<p>Pri jednom die\u0165ati je percentu\u00e1lny limit z\u00e1kladu dane (\u010diastkov\u00e9ho z\u00e1kladu dane) 29 %,<\/p>\n<ul>\n<li>pri dvoch de\u0165och 36 %,<\/li>\n<li>pri troch de\u0165och 43 %,<\/li>\n<li>pri \u0161tyroch de\u0165och 50 %,<\/li>\n<li>pri piatich de\u0165och 57 %,<\/li>\n<li>pri 6 a viac de\u0165och 64 %.<\/li>\n<\/ul>\n<p>V\u00a0tomto pr\u00edklade je to 36 % z\u00a0866 eur, \u010di\u017ee 311,76 eur.<\/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\/12390\">\r\n\r\n    <div>\r\n        <div class=\"fheader\">\r\n            <h3>\r\n                Zaistite si v\u017edy aktu\u00e1lne novinky zo sveta miezd a personalistiky            <\/h3>\r\n            <div class=\"se-text\">\r\n                <p>\r\n                    Zadajte v\u00e1\u0161 e-mail a na\u0161e tipy z oblasti miezd a personalistiky 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=\"S2\">\r\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12390\">\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>V\u00fdpo\u010det \u010distej mzdy: pracuj\u00faci rodi\u010d s nadpriemernou mzdou<\/h2>\n<p>Mana\u017e\u00e9rka Gabriela m\u00e1 mesa\u010dn\u00fa mzdu 6000 \u20ac v hrubom. M\u00e1 jedno die\u0165a do 15 rokov, ale da\u0148ov\u00fd bonus si uplat\u0148uje man\u017eel. Uplat\u0148uje si nezdanite\u013en\u00fa \u010das\u0165 z\u00e1klade dane mesa\u010dne, \u010di\u017ee m\u00e1 podp\u00edsan\u00e9 Vyhl\u00e1senie.<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td><\/td>\n<td><strong>Percentu\u00e1lna sadzba<\/strong><\/td>\n<td><strong>Suma<\/strong><\/td>\n<td><strong>V\u00fdpo\u010det<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td><strong>Hrub\u00e1 mzda<\/strong><\/td>\n<td><strong>\u00a0<\/strong><\/td>\n<td><strong>6\u00a0000 \u20ac<\/strong><\/td>\n<td><strong>6 000 \u20ac<\/strong><\/td>\n<\/tr>\n<tr>\n<td><strong>Soci\u00e1lne poistenie<\/strong><\/td>\n<td><strong>9,40 %<\/strong><\/td>\n<td><strong>\u00a0\u00a0\u00a0 564 \u20ac<\/strong><\/td>\n<td><strong>&#8211; 564 \u20ac = 5 436 \u20ac<\/strong><\/td>\n<\/tr>\n<tr>\n<td>z toho<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>Nemocensk\u00e9 poistenie<\/td>\n<td>1,4 %<\/td>\n<td>84 \u20ac<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>Starobn\u00e9 d\u00f4chodkov\u00e9 poistenie<\/td>\n<td>4,0 %<\/td>\n<td>240 \u20ac<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>Invalidn\u00e9 poistenie<\/td>\n<td>3,0 %<\/td>\n<td>180 \u20ac<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>Poistenie v\u00a0nezamestnanosti<\/td>\n<td>1,0 %<\/td>\n<td>60 \u20ac<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><strong>Zdravotn\u00e9 poistenie<\/strong><\/td>\n<td><strong>4 %<\/strong><\/td>\n<td><strong>240 \u20ac<\/strong><\/td>\n<td><strong>-240 \u20ac = 5 196 \u20ac<\/strong><\/td>\n<\/tr>\n<tr>\n<td><strong>Celkom za obidve poistenia<\/strong><\/td>\n<td><strong>13,40 %<\/strong><\/td>\n<td><strong>804 \u20ac<\/strong><\/td>\n<td><strong>\u00a0<\/strong><\/td>\n<\/tr>\n<tr>\n<td>Nezdanite\u013en\u00e1 \u010das\u0165 dane<\/td>\n<td><\/td>\n<td>-479,48 \u20ac<\/td>\n<td>-479,48 \u20ac = 4 716,52 \u20ac<\/td>\n<\/tr>\n<tr>\n<td>Da\u0148 z\u00a0pr\u00edjmov<\/td>\n<td>19 %<\/td>\n<td>766,99 \u20ac<\/td>\n<td>4 036,79 \u20ac * 0,19 = 766,99 \u20ac<\/td>\n<\/tr>\n<tr>\n<td>Da\u0148 z\u00a0pr\u00edjmov<\/td>\n<td>25 %<\/td>\n<td>169,93 \u20ac<\/td>\n<td>(4 716,52 \u20ac &#8211; 4 036,79 \u20ac) * 0,25 = 169,93 \u20ac<\/td>\n<\/tr>\n<tr>\n<td>Da\u0148ov\u00fd bonus na die\u0165a<\/td>\n<td><strong>\u00a0<\/strong><\/td>\n<td>0 \u20ac<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><strong>\u010cist\u00e1 mzda<\/strong><\/td>\n<td><strong>\u00a0<\/strong><\/td>\n<td><strong>4 259,08 \u20ac<\/strong><\/td>\n<td><strong>5 196 \u20ac &#8211; 766,99 \u20ac &#8211; 169,93 \u20ac = 4 259,08 \u20ac<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>Ako sa l\u00ed\u0161i \u010dist\u00e1 mzda r\u00f4znych \u013eud\u00ed<\/h2>\n<p>Z\u00a0predch\u00e1dzaj\u00facich pr\u00edkladov je zrejm\u00e9, \u017ee rovnak\u00e1 hrub\u00e1 mzda neznamen\u00e1 rovnak\u00fa \u010dist\u00fa mzdu na \u00fa\u010dte. Pozrime sa, ako sa l\u00ed\u0161i \u010dist\u00e1 mzda na z\u00e1klade r\u00f4znych \u017eivotn\u00fdch situ\u00e1ci\u00ed.<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td colspan=\"3\"><strong>\u00a0<\/strong><\/td>\n<td><strong>Hrub\u00e1 mzda<\/strong><\/td>\n<td><strong>\u010cist\u00e1 mzda<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td colspan=\"3\">pracuj\u00faci bezdetn\u00fd<\/td>\n<td>1\u00a0000 \u20ac<\/td>\n<td>792,56 \u20ac<\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\">pracuj\u00faci rodi\u010d s 1 die\u0165a\u0165om do 15 rokov<\/td>\n<td>1\u00a0000 \u20ac<\/td>\n<td>892,56 \u20ac<\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\">pracuj\u00faci rodi\u010d s 2 de\u0165mi nad 15 rokov<\/td>\n<td>1\u00a0000 \u20ac<\/td>\n<td>892,56 \u20ac<\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\">pracuj\u00faci rodi\u010d so 4 de\u0165mi do 15 rokov<\/td>\n<td>1\u00a0000 \u20ac<\/td>\n<td>1 192,56 \u20ac<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\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>Ako jednoducho vypo\u010d\u00edta\u0165 mzdy v programe na v\u00fdpo\u010det mzdy<\/h2>\n<p>Pokia\u013e vo firme pl\u00e1nujete zamestna\u0165 prv\u00e9ho zamestnanca, v\u00fd\u0161ku mzdy nemus\u00edte po\u010d\u00edta\u0165 na kalkula\u010dke. V\u0161etko potrebn\u00e9 v\u00e1m automaticky vypo\u010d\u00edta <a href=\"https:\/\/www.money.sk\/\">\u00fa\u010dtovn\u00fd program Money S3<\/a>. Vysk\u00fa\u0161ajte <a href=\"https:\/\/www.money.sk\/vlastnosti\/mzdy-a-personalistika-s3\/\">mzdov\u00fd program v r\u00e1mci syst\u00e9mu Money<\/a>. Okrem miezd sa v\u00e1m postar\u00e1 o\u00a0\u00fa\u010dtovn\u00edctvo a\u00a0ostatn\u00fa firemn\u00fa agendu. Na za\u010diatok m\u00f4\u017eete pou\u017ei\u0165 Money S3 aj v <a href=\"https:\/\/www.money.sk\/cennik-s3\/vyskusat-money-s3\/\">bezplatnej verzii \u0160tart<\/a>.<\/p>\n<p>Autorom \u010dl\u00e1nku je Katar\u00edna Serinov\u00e1<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Hrub\u00e1 mzda, je mzda, ktor\u00fa m\u00e1te uveden\u00fa v pracovnej zmluve. Av\u0161ak zamestn\u00e1vate\u013e za v\u00e1s zaplat\u00ed o\u00a0mnoho viac, a\u00a0to kv\u00f4li soci\u00e1lnemu a\u00a0zdravotn\u00e9mu poisteniu. Zdravotn\u00e9 poistenie sa &#8230;<\/p>\n","protected":false},"author":2,"featured_media":12391,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[17,18],"tags":[680,380],"class_list":["post-12390","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-mzdy-a-personalistika","category-odmenovanie","tag-cista-mzda","tag-dan-z-prijmov"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12390","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=12390"}],"version-history":[{"count":5,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12390\/revisions"}],"predecessor-version":[{"id":15189,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12390\/revisions\/15189"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/12391"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=12390"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=12390"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=12390"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}