{"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":"2026-09-17T15:59:32","modified_gmt":"2026-09-17T13:59:32","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 mnoho viac, a to kv\u00f4li soci\u00e1lnemu a zdravotn\u00e9mu poisteniu.<\/p>\n<ul>\n<li><strong>Zdravotn\u00e9 poistenie<\/strong> sa plat\u00ed va\u0161ej zdravotnej pois\u0165ovni a kryj\u00fa sa z neho zdravotn\u00e9 \u00fakony.<\/li>\n<li><strong>Soci\u00e1lne poistenie<\/strong> zah\u0155\u0148a viacero druhov poistenia, napr\u00edklad nemocensk\u00e9, d\u00f4chodkov\u00e9 (starobn\u00e9 a invalidn\u00e9), \u00farazov\u00e9 \u010di poistenie v nezamestnanosti, v\u010faka ktor\u00fdm m\u00e1 zamestnanec n\u00e1rok na d\u00e1vky napr\u00edklad pri pr\u00e1ceneschopnosti, strate zamestnania alebo po odchode do d\u00f4chodku.<\/li>\n<\/ul>\n<p>V\u00fd\u0161ka poistenia sa po\u010d\u00edta z hrubej mzdy. \u010cas\u0165 plat\u00ed zamestnanec a \u010das\u0165 zamestn\u00e1vate\u013e.<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td><\/td>\n<td>Odvody zamestnanca<\/td>\n<td>Odvody zamestn\u00e1vate\u013ea<\/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 nezamestnanosti<\/td>\n<td>1,0 %<\/td>\n<td>1 %<\/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>\u00darazov\u00e9 poistenie<\/td>\n<td><\/td>\n<td>0,80 %<\/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>5 %<\/strong><\/td>\n<td><strong>11 %<\/strong><\/td>\n<\/tr>\n<tr>\n<td><strong>Celkom za obidve poistenia<\/strong><\/td>\n<td><strong>14,40 %<\/strong><\/td>\n<td><strong>36,20 %<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Ak k hrubej mzde pripo\u010d\u00edtame odvody zamestn\u00e1vate\u013ea, dostaneme <strong>tzv. superhrub\u00fa mzdu<\/strong>. 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 (lebo odvody predstavuj\u00fa 36,20 %) \u2013 s\u00fa to celkov\u00e9 n\u00e1klady zamestn\u00e1vate\u013ea na zamestnanca.<\/p>\n<h2>Ako vypo\u010d\u00edta\u0165 da\u0148 a polo\u017eky ovplyv\u0148uj\u00face v\u00fd\u0161ku \u010distej mzdy<\/h2>\n<p>Z\u00e1kladn\u00e1 da\u0148ov\u00e1 sadzba je 19 % alebo 25 %. Pre vy\u0161\u0161ie pr\u00edjmy sa od roku 2026 zav\u00e1dzaj\u00fa nov\u00e9 sadzby 30 % a 35 %.<\/p>\n<p>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 uplatnenie nezdanite\u013enej \u010dasti z\u00e1kladu dane na da\u0148ovn\u00edka a da\u0148ov\u00e9ho bonusu<\/strong> (\u010falej len \u201eVyhl\u00e1senie\u201c) u zamestn\u00e1vate\u013ea alebo nie.<\/p>\n<p>V\u00fd\u0161ku \u010distej mzdy ovplyv\u0148uje priamo da\u0148ov\u00fd bonus na die\u0165a, a to, \u010di m\u00e1te na\u0148 n\u00e1rok a uplat\u0148ujete si ho mesa\u010dne v mzde. T\u00fato skuto\u010dnos\u0165 (rovnako ako nezdanite\u013en\u00fa \u010diastku) uv\u00e1dzate vo Vyhl\u00e1sen\u00ed.<\/p>\n<p>Pre rok 2026 je nezdanite\u013en\u00e1 \u010das\u0165 dane na da\u0148ovn\u00edka vo v\u00fd\u0161ke 5 966,73 \u20ac ro\u010dne, resp. 497,23 \u20ac mesa\u010dne.<\/p>\n<p>Nezdanite\u013en\u00e1 \u010das\u0165 z\u00e1kladu dane sa po\u010d\u00edta zo \u017eivotn\u00e9ho minima, ktor\u00e9 pre rok 2026 predstavuje <strong>284,13 \u20ac<\/strong>. Aby ste si mohli uplatni\u0165 nezdanite\u013en\u00fa \u010das\u0165 v plnej v\u00fd\u0161ke, ktor\u00e1 je <strong>21\u2011n\u00e1sobok \u017eivotn\u00e9ho minima<\/strong> (5\u202f966,73 \u20ac ro\u010dne), mus\u00ed by\u0165 v\u00e1\u0161 z\u00e1klad dane <strong>ni\u017e\u0161\u00ed alebo rovn\u00fd ako 92,8\u2011n\u00e1sobok \u017eivotn\u00e9ho minima<\/strong>, teda 26\u202f367,26 \u20ac ro\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 po odpo\u010d\u00edtan\u00ed poistn\u00fdch odvodov a nezdanite\u013enej \u010dasti z\u00e1kladu dane.<\/p>\n<p>Od 1. janu\u00e1ra 2026 sa pre pr\u00edjmy zo z\u00e1vislej \u010dinnosti, teda mzdy zamestnancov, uplat\u0148uje nov\u00fd progres\u00edvny syst\u00e9m dane z pr\u00edjmov fyzick\u00fdch os\u00f4b so <strong>4 da\u0148ov\u00fdmi p\u00e1smami<\/strong>:<\/p>\n<ul>\n<li><strong>19\u202f%<\/strong> da\u0148 z pr\u00edjmov sa uplatn\u00ed z tej \u010dasti z\u00e1kladu dane, ktor\u00e1 nepresiahla 154,8-n\u00e1sobok platn\u00e9ho \u017eivotn\u00e9ho minima, teda <strong>43\u202f983,32\u202f\u20ac<\/strong> ro\u010dne (mesa\u010dne cca 3\u202f665,28 \u20ac),<\/li>\n<li><strong>25\u202f%<\/strong> da\u0148 z pr\u00edjmov sa uplatn\u00ed z \u010dasti z\u00e1kladu dane <strong>nad 43\u202f983,32 \u20ac do 60\u202f349,21<\/strong> <strong>\u20ac<\/strong> ro\u010dne (do 212,4\u2011n\u00e1sobku \u017eivotn\u00e9ho minima),<\/li>\n<li><strong>30\u202f%<\/strong> da\u0148 z pr\u00edjmov sa uplatn\u00ed z \u010dasti z\u00e1kladu dane <strong>nad 60\u202f349,21 \u20ac do 75\u202f010,32 \u20ac<\/strong> ro\u010dne (do 264\u2011n\u00e1sobku \u017eivotn\u00e9ho minima),<\/li>\n<li><strong>35\u202f%<\/strong> da\u0148 z pr\u00edjmov sa uplatn\u00ed z \u010dasti z\u00e1kladu dane nad 264\u2011n\u00e1sobok \u017eivotn\u00e9ho minima, teda <strong>nad 75\u202f010,32 \u20ac<\/strong> ro\u010dne.<\/li>\n<\/ul>\n<p>Tieto hrani\u010dn\u00e9 sumy sa zmenia v pr\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, pr\u00edspevky na doplnkov\u00e9 d\u00f4chodkov\u00e9 sporenie alebo da\u0148ov\u00fd bonus na zaplaten\u00e9 \u00faroky sa uplat\u0148uj\u00fa ro\u010dne v \u017diadosti o vykonanie ro\u010dn\u00e9ho z\u00fa\u010dtovania preddavkov na da\u0148 z pr\u00edjmov zo z\u00e1vislej \u010dinnosti.<\/p>\n<p>Da\u0148 a \u010dist\u00e1 mzda sa vypo\u010d\u00edtaj\u00fa nasledovne:<\/p>\n<table class=\"table table-zebra\">\n<tbody>\n<tr>\n<td>Hrub\u00e1 mzda<\/td>\n<\/tr>\n<tr>\n<td>\u2013 Poistn\u00e9 platen\u00e9 zamestnancom do Soci\u00e1lnej pois\u0165ovne<\/td>\n<\/tr>\n<tr>\n<td>\u2013 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>\u2013 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 pr\u00edslu\u0161n\u00e1 sadzba dane (19 %, 25 %, 30 % alebo 35 %)<\/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 (ak sa uplat\u0148uje)<\/td>\n<\/tr>\n<tr>\n<td>\u2013 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 1 000 \u20ac. Je slobodn\u00e1 a bezdetn\u00e1. Nezdanite\u013en\u00fa \u010das\u0165 z\u00e1kladu dane si uplat\u0148uje mesa\u010dne, \u010di\u017ee m\u00e1 podp\u00edsan\u00e9 Vyhl\u00e1senie u svojho zamestn\u00e1vate\u013ea.<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td><\/td>\n<td>Percentu\u00e1lna sadzba<\/td>\n<td>Suma<\/td>\n<td>V\u00fdpo\u010det<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td><strong>Hrub\u00e1 mzda<\/strong><\/td>\n<td><\/td>\n<td><strong>1 000 \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>1 000 \u20ac &#8211; 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>zahrnut\u00e9 v 94 \u20ac<\/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>zahrnut\u00e9 v 94 \u20ac<\/td>\n<\/tr>\n<tr>\n<td>Invalidn\u00e9 poistenie<\/td>\n<td>3,0 %<\/td>\n<td>30 \u20ac<\/td>\n<td>zahrnut\u00e9 v 94 \u20ac<\/td>\n<\/tr>\n<tr>\n<td>Poistenie v nezamestnanosti<\/td>\n<td>1,0 %<\/td>\n<td>10 \u20ac<\/td>\n<td>zahrnut\u00e9 v 94 \u20ac<\/td>\n<\/tr>\n<tr>\n<td><strong>Zdravotn\u00e9 poistenie<\/strong><\/td>\n<td><strong>5 %<\/strong><\/td>\n<td><strong>50 \u20ac<\/strong><\/td>\n<td><strong>906 \u20ac &#8211; 50 \u20ac = 856 \u20ac<\/strong><\/td>\n<\/tr>\n<tr>\n<td><strong>Celkom za obidve poistenia<\/strong><\/td>\n<td><strong>14,40 %<\/strong><\/td>\n<td><strong>144 \u20ac<\/strong><\/td>\n<td><strong>1\u202f000 \u20ac \u2013 144 \u20ac = 856 \u20ac<\/strong><\/td>\n<\/tr>\n<tr>\n<td>Nezdanite\u013en\u00e1 \u010das\u0165 dane<\/td>\n<td><\/td>\n<td>497,23 \u20ac<\/td>\n<td>856 \u20ac &#8211; 497,23 \u20ac = 358,77 \u20ac<\/td>\n<\/tr>\n<tr>\n<td>Da\u0148 z pr\u00edjmov<\/td>\n<td>19 %<\/td>\n<td>68,17 \u20ac<\/td>\n<td>358,77 \u20ac \u00d7 0,19 \u2248 68,17 \u20ac<\/td>\n<\/tr>\n<tr>\n<td>Da\u0148ov\u00fd bonus na die\u0165a<\/td>\n<td><\/td>\n<td>0 \u20ac<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><strong>\u010cist\u00e1 mzda<\/strong><\/td>\n<td><\/td>\n<td><strong>787,83 \u20ac<\/strong><\/td>\n<td><strong>856 \u20ac \u2013 68,17 \u20ac = 787,83 \u20ac<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>V\u00fdpo\u010det \u010distej mzdy: pracuj\u00faci rodi\u010d s de\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>. Jedno die\u0165a m\u00e1 6 rokov a druh\u00e9 m\u00e1 9 rokov. Da\u0148ov\u00fd bonus na deti si uplat\u0148uje mesa\u010dne u zamestn\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>Percentu\u00e1lna sadzba<\/td>\n<td>Suma<\/td>\n<td>V\u00fdpo\u010det<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td><strong>Hrub\u00e1 mzda<\/strong><\/td>\n<td><\/td>\n<td><strong>1 000 \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>1 000 &#8211; 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>zahrnut\u00e9 v 94 \u20ac<\/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>zahrnut\u00e9 v 94 \u20ac<\/td>\n<\/tr>\n<tr>\n<td>Invalidn\u00e9 poistenie<\/td>\n<td>3,0 %<\/td>\n<td>30 \u20ac<\/td>\n<td>zahrnut\u00e9 v 94 \u20ac<\/td>\n<\/tr>\n<tr>\n<td>Poistenie v nezamestnanosti<\/td>\n<td>1,0 %<\/td>\n<td>10 \u20ac<\/td>\n<td>zahrnut\u00e9 v 94 \u20ac<\/td>\n<\/tr>\n<tr>\n<td><strong>Zdravotn\u00e9 poistenie<\/strong><\/td>\n<td><strong>5 %<\/strong><\/td>\n<td><strong>50 \u20ac<\/strong><\/td>\n<td><strong>906 &#8211; 50 \u20ac = 856 \u20ac<\/strong><\/td>\n<\/tr>\n<tr>\n<td><strong>Celkom za obidve poistenia<\/strong><\/td>\n<td><strong>14,40 %<\/strong><\/td>\n<td><strong>144 \u20ac<\/strong><\/td>\n<td><strong>1\u202f000 \u20ac \u2013 144 \u20ac = 856 \u20ac<\/strong><\/td>\n<\/tr>\n<tr>\n<td>Nezdanite\u013en\u00e1 \u010das\u0165 dane<\/td>\n<td><\/td>\n<td>-497,23 \u20ac<\/td>\n<td>856 \u20ac &#8211; 497,23 \u20ac = 358,77 \u20ac<\/td>\n<\/tr>\n<tr>\n<td>Da\u0148 z pr\u00edjmov<\/td>\n<td>19 %<\/td>\n<td>68,17 \u20ac<\/td>\n<td>358,77 \u20ac \u00d7 0,19 \u2248 68,17 \u20ac<\/td>\n<\/tr>\n<tr>\n<td>Da\u0148ov\u00fd bonus na die\u0165a<\/td>\n<td><\/td>\n<td>200 \u20ac<\/td>\n<td>2 \u00d7 100 \u20ac<\/td>\n<\/tr>\n<tr>\n<td><strong>\u010cist\u00e1 mzda<\/strong><\/td>\n<td><\/td>\n<td><strong>987,83 \u20ac<\/strong><\/td>\n<td><strong>856 \u20ac \u2013 68,17 \u20ac + 200 \u20ac \u2248 987,83 \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 z\u00e1vislosti od veku vy\u017eivovan\u00e9ho die\u0165a\u0165a. Do 15 rokov je bonus vo v\u00fd\u0161ke 100 \u20ac mesa\u010dne, od 15 do 18 rokov je to 50 \u20ac. Av\u0161ak, <strong>maxim\u00e1lna v\u00fd\u0161ka da\u0148ov\u00e9ho bonusu na die\u0165a je ohrani\u010den\u00e1 percentom zo z\u00e1kladu dane<\/strong>, a to v z\u00e1vislosti od po\u010dtu vy\u017eivovan\u00fdch det\u00ed:<\/p>\n<ul>\n<li>Pri jednom die\u0165ati je percentu\u00e1lny limit z\u00e1kladu dane (\u010diastkov\u00e9ho z\u00e1kladu dane) 29 %,<\/li>\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 tomto pr\u00edklade so Zuzanou je to 36 % z 856 eur, \u010di\u017ee 308,16 eur.<\/p>\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>Percentu\u00e1lna sadzba<\/td>\n<td>Suma<\/td>\n<td>V\u00fdpo\u010det<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td><strong>Hrub\u00e1 mzda<\/strong><\/td>\n<td><\/td>\n<td><strong>6 000 \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>564 \u20ac<\/strong><\/td>\n<td><strong>6 000 \u20ac \u2013 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>zahrnut\u00e9 v 564 \u20ac<\/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>zahrnut\u00e9 v 564 \u20ac<\/td>\n<\/tr>\n<tr>\n<td>Invalidn\u00e9 poistenie<\/td>\n<td>3,0 %<\/td>\n<td>180 \u20ac<\/td>\n<td>zahrnut\u00e9 v 564 \u20ac<\/td>\n<\/tr>\n<tr>\n<td>Poistenie v nezamestnanosti<\/td>\n<td>1,0 %<\/td>\n<td>60 \u20ac<\/td>\n<td>zahrnut\u00e9 v 564 \u20ac<\/td>\n<\/tr>\n<tr>\n<td><strong>Zdravotn\u00e9 poistenie<\/strong><\/td>\n<td><strong>5 %<\/strong><\/td>\n<td><strong>300 \u20ac<\/strong><\/td>\n<td><strong>5 436 \u20ac &#8211; 300 \u20ac = 5 136 \u20ac<\/strong><\/td>\n<\/tr>\n<tr>\n<td><strong>Celkom za obidve poistenia<\/strong><\/td>\n<td><strong>14,40 %<\/strong><\/td>\n<td><strong>864 \u20ac<\/strong><\/td>\n<td><strong>6\u202f000 \u20ac \u2013 864 \u20ac = 5\u202f136 \u20ac<\/strong><\/td>\n<\/tr>\n<tr>\n<td>Nezdanite\u013en\u00e1 \u010das\u0165 dane<\/td>\n<td><\/td>\n<td>497,23 \u20ac<\/td>\n<td>5 136 \u20ac &#8211; 497,23 \u20ac = 4 638,77 \u20ac<\/td>\n<\/tr>\n<tr>\n<td>Da\u0148 z pr\u00edjmov<\/td>\n<td>19 %<\/td>\n<td>696,40 \u20ac<\/td>\n<td>3 665,28 \u20ac x 0,19 = 696,40 \u20ac<\/td>\n<\/tr>\n<tr>\n<td>Da\u0148 z pr\u00edjmov<\/td>\n<td>25 %<\/td>\n<td>243,37 \u20ac<\/td>\n<td>(4 638,77 \u20ac &#8211; 3 665,28 \u20ac) x 0,25 = 243,37 \u20ac<\/td>\n<\/tr>\n<tr>\n<td>Da\u0148ov\u00fd bonus na die\u0165a<\/td>\n<td><\/td>\n<td>0 \u20ac<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><strong>\u010cist\u00e1 mzda<\/strong><\/td>\n<td><\/td>\n<td><strong>4 196,23 \u20ac<\/strong><\/td>\n<td><strong>5 136 \u20ac &#8211; 939,77 \u20ac + 0 = 4 196,23 \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 predch\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><\/td>\n<td>Hrub\u00e1 mzda<\/td>\n<td>\u010cist\u00e1 mzda<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>pracuj\u00faci bezdetn\u00fd<\/td>\n<td>1 000 \u20ac<\/td>\n<td>787,83 \u20ac<\/td>\n<\/tr>\n<tr>\n<td>pracuj\u00faci rodi\u010d s 1 die\u0165a\u0165om do 15 rokov<\/td>\n<td>1 000 \u20ac<\/td>\n<td>887,83 \u20ac<\/td>\n<\/tr>\n<tr>\n<td>pracuj\u00faci rodi\u010d s 2 de\u0165mi nad 15 rokov<\/td>\n<td>1 000 \u20ac<\/td>\n<td>987,83 \u20ac<\/td>\n<\/tr>\n<tr>\n<td>pracuj\u00faci rodi\u010d so 4 de\u0165mi do 15 rokov<\/td>\n<td>1 000 \u20ac<\/td>\n<td>1 187,83 \u20ac<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\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 \u00fa\u010dtovn\u00edctvo a ostatn\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","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 mnoho viac, a to kv\u00f4li soci\u00e1lnemu a zdravotn\u00e9mu poisteniu. &#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,"_searchwp_excluded":"","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":9,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12390\/revisions"}],"predecessor-version":[{"id":16288,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12390\/revisions\/16288"}],"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}]}}