{"id":12393,"date":"2023-09-12T17:57:07","date_gmt":"2023-09-12T15:57:07","guid":{"rendered":"https:\/\/testwp.money.sk\/novinky-a-tipy\/nezaradene\/podnikanie-popri-studiu-ako-platit-dane-a-poistenie\/"},"modified":"2023-09-12T17:57:10","modified_gmt":"2023-09-12T15:57:10","slug":"podnikanie-popri-studiu-ako-platit-dane-a-poistenie","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/dane\/podnikanie-popri-studiu-ako-platit-dane-a-poistenie\/","title":{"rendered":"Podnikanie popri \u0161t\u00fadiu: ako plati\u0165 dane a poistenie"},"content":{"rendered":"<h2>Ako za\u010da\u0165<\/h2>\n<p>Va\u0161e prv\u00e9 kroky poved\u00fa na \u017eivnostensk\u00fd \u00farad, pr\u00edpadne na Jednotn\u00e9 kontaktn\u00e9 miesto (JKM), ale najjednoduch\u0161\u00edm sp\u00f4sobom ako si zalo\u017ei\u0165 \u017eivnos\u0165, je urobi\u0165 to online. Zalo\u017eenie \u017eivnosti je pomerne jednoduch\u00e1 z\u00e1le\u017eitos\u0165, pokia\u013e m\u00e1te ob\u010diansky preukaz s\u00a0\u010dipom a\u00a0<a href=\"https:\/\/www.money.sk\/navod\/elektronicky-podpis-v-money-s3\/\">elektronick\u00fd podpis<\/a>. <strong>Cez port\u00e1l <\/strong><a href=\"https:\/\/www.slovensko.sk\/sk\/titulna-stranka\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>www.slovensko.sk<\/strong><\/a><strong> je mo\u017en\u00e9 otvori\u0165 vo\u013en\u00fa \u017eivnos\u0165 zdarma, remeseln\u00fa alebo viazan\u00fa \u017eivnos\u0165 si otvor\u00edte za poplatok 7,50\u20ac<\/strong>.<\/p>\n<p><strong>Vo\u013en\u00e1 \u017eivnos\u0165<\/strong> je \u010dinnos\u0165, ktor\u00fa m\u00f4\u017ee vykon\u00e1va\u0165 hocikto, \u010di\u017ee nevy\u017eaduje sa \u017eiadne povolenie, vzdelanie, v\u00fdu\u010dn\u00fd list, certifik\u00e1ty \u010di\u00a0sk\u00fa\u0161ky. Typick\u00fdm pr\u00edkladom je \u017eivnos\u0165 k\u00fapa tovaru na \u00fa\u010dely jeho predaja kone\u010dn\u00e9mu spotrebite\u013eovi (maloobchod) alebo in\u00fdm prev\u00e1dzkovate\u013eom \u017eivnosti (ve\u013ekoobchod) alebo \u017eivnos\u0165 reklamn\u00e9 a marketingov\u00e9 slu\u017eby, prieskum trhu a verejnej mienky. O\u00a0t\u00fato \u017eivnos\u0165 jednoducho po\u017eiadate a\u00a0\u017eiadne doklady o\u00a0vyu\u010den\u00ed alebo vzdelan\u00ed nepriklad\u00e1te.<\/p>\n<p><strong>Remeseln\u00e1 \u017eivnos\u0165<\/strong> je \u010dinnos\u0165, na ktor\u00fa mus\u00edte ma\u0165 v\u00fdu\u010dn\u00fd list, pr\u00edpadne in\u00e9 adekv\u00e1tne vzdelanie, ktor\u00e9ho \u00faspe\u0161n\u00e9 absolvovanie preuk\u00e1\u017eete dokladom pri zakladan\u00ed \u017eivnosti. Pr\u00edkladom remeselnej \u010dinnosti je napr. komin\u00e1r, klampiar alebo cukr\u00e1r.<\/p>\n<p><strong>Viazan\u00e9 \u017eivnosti<\/strong> s\u00fa \u010dinnosti, na ktor\u00e9 mus\u00edte preuk\u00e1za\u0165 pr\u00edslu\u0161n\u00e9 po\u017eadovan\u00e9 vzdelanie a\u00a0\u010dasto kr\u00e1t aj prax. Napr\u00edklad, ak chcete ma\u0165 auto\u0161kolu, mus\u00edte ma\u0165 otvoren\u00fa \u017eivnos\u0165 Prev\u00e1dzkovanie auto\u0161koly, a\u00a0aby ste si ju mohli otvori\u0165, mus\u00edte ma\u0165 \u00fapln\u00e9 stredo\u0161kolsk\u00e9 vzdelanie a najmenej dva roky praxe prev\u00e1dzkovate\u013ea auto\u0161koly zodpovedn\u00e9ho z\u00e1stupcu v auto\u0161kole alebo in\u0161truktora auto\u0161koly po\u010das troch rokov pred podan\u00edm ohl\u00e1senia \u017eivnosti alebo pred podan\u00edm \u017eiadosti o vydanie osved\u010denia o \u017eivnostenskom opr\u00e1vnen\u00ed.<\/p>\n<p>\u017divnos\u0165 sa spravidla otv\u00e1ra na adresu trval\u00e9ho bydliska, a\u00a0ak to je in\u00e1 adresa,\u00a0 mus\u00edte ma\u0165 s\u00fahlas majite\u013ea nehnute\u013enosti, pokia\u013e budete podnika\u0165 na inom mieste, ne\u017e je bydlisko. Bez oh\u013eadu na to, o\u00a0ko\u013eko \u017eivnostensk\u00fdch listov si po\u017eiadate, dostanete v\u017edy jedno I\u010cO. \u010ci\u017ee, dnes si po\u017eiadate napr. o\u00a0dve \u017eivnosti, o\u00a0pol roka o\u00a0\u010fal\u0161ie dve a\u00a0jednu p\u00f4vodn\u00fa zru\u0161\u00edte, st\u00e1le m\u00e1te jedno I\u010cO. \u017divnostensk\u00fd list, ktor\u00fd hovor\u00ed o\u00a0tom, \u017ee m\u00e1te otvoren\u00fa konkr\u00e9tnu \u017eivnos\u0165, je v\u017edy vydan\u00fd na va\u0161e meno a\u00a0pod svojim menom aj podnik\u00e1te, no m\u00f4\u017eete ma\u0165 v\u00a0n\u00e1zve svojej \u017eivnosti aj in\u00fd dopl\u0148uj\u00faci n\u00e1zov, napr. J\u00e1n Mrkva \u2013 n\u00e1bytok. Ale nie je to povinn\u00e9.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-single-post-thumb wp-image-91982\" src=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/05\/kyle-gregory-devaras-6RTM8EsD1T8-unsplash.jpg\" alt=\"\" width=\"668\" height=\"445\" \/><\/p>\n<h2>Informujte v\u0161etky \u00farady naraz<\/h2>\n<p>Vo formul\u00e1ri, ktor\u00fd vyp\u013a\u0148ate pri otvoren\u00ed \u017eivnosti, bez oh\u013eadu na to, \u010di ho vyp\u013a\u0148ate osobne na \u00farade alebo online cez <a href=\"https:\/\/www.slovensko.sk\/sk\/titulna-stranka\" target=\"_blank\" rel=\"noopener noreferrer\">www.slovensko.sk<\/a>, m\u00f4\u017eete po\u017eiada\u0165 z\u00e1rove\u0148 aj o\u00a0registr\u00e1ciu:<\/p>\n<ul>\n<li>vo va\u0161ej zdravotnej pois\u0165ovni,<\/li>\n<li>u\u00a0spr\u00e1vcu dane, ktor\u00fd v\u00e1m pridel\u00ed DI\u010c.<\/li>\n<\/ul>\n<p>Prv\u00fd rok podnikania, resp. do podania prv\u00e9ho da\u0148ov\u00e9ho priznania nem\u00e1te povinnos\u0165 registrova\u0165 sa do Soci\u00e1lnej pois\u0165ovne. Od v\u00fd\u0161ky pr\u00edjmov bude z\u00e1visie\u0165 aj povinnos\u0165 registr\u00e1cie v\u00a0\u010fal\u0161om roku.<\/p>\n<h2>Platba zdravotn\u00e9ho poistenia: popri \u0161t\u00fadiu m\u00e1te v\u00fdhodu<\/h2>\n<p>\u0160tat\u00fat \u0161tudenta vo v\u0161eobecnosti plat\u00ed pre:<\/p>\n<ul>\n<li>die\u0165a do skon\u010denia povinnej \u0161kolskej doch\u00e1dzky (povinn\u00e1 \u0161kolsk\u00e1 doch\u00e1dzka sa kon\u010d\u00ed uplynut\u00edm \u0161kolsk\u00e9ho roku, v ktorom die\u0165a absolvovalo desiaty rok \u0161kolskej doch\u00e1dzky, najnesk\u00f4r v\u0161ak uplynut\u00edm \u0161kolsk\u00e9ho roku, v ktorom dov\u0155\u0161ilo vek 16 rokov),<\/li>\n<li>die\u0165a v obdob\u00ed od skon\u010denia povinnej \u0161kolskej doch\u00e1dzky do dosiahnutia veku 26 rokov, ak sa s\u00fastavne pripravuje na povolanie \u0161t\u00fadiom.<\/li>\n<\/ul>\n<p>Ak by ste boli iba \u201e\u010dist\u00fdm\u201c \u017eivnostn\u00edkom bez kombin\u00e1cie so \u0161t\u00fadiom, museli by zaplati\u0165 aspo\u0148 minim\u00e1lny mesa\u010dn\u00fd preddavok za ka\u017ed\u00fd mesiac podnikania. t. j. v r. 2021 ide o mesa\u010dn\u00fa sumu 76,44\u20ac.<\/p>\n<p>Av\u0161ak, ke\u010f\u017ee ste \u0161tudent, za ktor\u00e9ho plat\u00ed zdravotn\u00e9 poistenie \u0161t\u00e1t, a\u00a0z\u00e1rove\u0148 ste podnikate\u013e \u2013 \u017eivnostn\u00edk, ste v\u00a0tzv. s\u00fabehu. V\u00a0takom pr\u00edpade, si m\u00f4\u017eete ur\u010di\u0165 z\u00e1klad na preddavok zdravotn\u00e9ho poistenia v\u00a0\u013eubovo\u013enej v\u00fd\u0161ke, \u010di\u017ee to m\u00f4\u017ee by\u0165 aj 0\u20ac.<\/p>\n<p>Ako \u0161tudent &#8211; \u017eivnostn\u00edk:<\/p>\n<ul>\n<li>v prv\u00fd rok podnikania nemus\u00edte plati\u0165 \u017eiadne povinn\u00e9 preddavky na zdravotn\u00e9 poistenie,<\/li>\n<li>po skon\u010den\u00ed roka zaplat\u00edte zdravotn\u00e9 odvody v skuto\u010dne vypo\u010d\u00edtanej v\u00fd\u0161ke pod\u013ea z\u00e1kladu dane v da\u0148ovom priznan\u00ed, ktor\u00e9 v\u00e1m na z\u00e1klade podan\u00e9ho da\u0148ov\u00e9ho priznania vypo\u010d\u00edta zdravotn\u00e1 pois\u0165ov\u0148a v\u00a0ro\u010dnom z\u00fa\u010dtovan\u00ed zdravotn\u00e9ho poistenia. Ak bude na nule \u010di v m\u00ednuse, nezaplat\u00edte ni\u010d.<\/li>\n<\/ul>\n<p>Od nasleduj\u00faceho roka plat\u00edte mesa\u010dn\u00e9 preddavky rovnako vo v\u00fd\u0161ke vypo\u010d\u00edtanej z jeho posledn\u00e9ho da\u0148ov\u00e9ho priznania. T\u00fato inform\u00e1ciu z\u00edskate rovnako z\u00a0ro\u010dn\u00e9ho z\u00fa\u010dtovania zdravotn\u00e9ho poistenia. Takto vypo\u010d\u00edtan\u00fd preddavok m\u00f4\u017ee by\u0165 ni\u017e\u0161\u00ed, ne\u017e minim\u00e1lny preddavok \u201e\u010dist\u00e9ho\u201c \u017eivnostn\u00edka \u00a0bez s\u00fabehu.<\/p>\n<h2>Ako plati\u0165 soci\u00e1lne poistenie popri \u0161t\u00fadiu<\/h2>\n<p>Soci\u00e1lne poistenie nie je povinn\u00e9 v\u00a0prv\u00fd rok podnikania pre v\u0161etk\u00fdch \u017eivnostn\u00edkov. \u010ci budete plati\u0165 soci\u00e1lne poistenie v\u00a0\u010fal\u0161om roku, bude z\u00e1visie\u0165 v\u00fd\u0161ky dosiahnut\u00fdch pr\u00edjmov, ktor\u00e9 prizn\u00e1te v\u00a0da\u0148ovom priznan\u00ed. \u00a0Je potrebn\u00e9 sledova\u0165 hranicu na povinn\u00e9 soci\u00e1lne poistenie, ktor\u00e1 sa ka\u017edoro\u010dne men\u00ed pod\u013ea v\u00fd\u0161ky priemernej mzdy v\u00a0hospod\u00e1rstve. Pre rok 2021 je to suma 6\u00a0798\u20ac. Ak nechcete ako \u0161tudent &#8211; podnikate\u013e plati\u0165 odvody do Soci\u00e1lnej pois\u0165ovne od 01.07. resp. 01.10.2022 za podan\u00e9 da\u0148ov\u00e9 priznanie za rok 2021, je toto t\u00e1 d\u00f4le\u017eit\u00e1 hranica z\u00e1robku. Ak bude v\u00e1\u0161 z\u00e1robok vy\u0161\u0161\u00ed ako 6 798 \u20ac, budete povinn\u00fd tieto odvody plati\u0165.<\/p>\n<h2>Da\u0148 z\u00a0pr\u00edjmu popri \u0161t\u00fadiu<\/h2>\n<p>Ako \u0161tudent nem\u00e1te \u0161peci\u00e1lne v\u00fdhody, \u010do sa t\u00fdka dane z\u00a0pr\u00edjmov. Pod\u00e1vate da\u0148ov\u00e9 priznanie pre FO typ B a\u00a0\u0161tandardne si m\u00f4\u017eete uplatni\u0165 nezdanite\u013en\u00fa \u010das\u0165 z\u00e1kladu dane ako ostatn\u00ed da\u0148ovn\u00edci. Rovnako pre v\u00e1s platia da\u0148ov\u00e9 \u00fa\u013eavy, ktor\u00fdch preh\u013ead 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<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\/12393\">\r\n\r\n    <div>\r\n        <div class=\"fheader\">\r\n            <h3>\r\n                Prem\u00fd\u0161\u013eate o podnikan\u00ed?            <\/h3>\r\n            <div class=\"se-text\">\r\n                <p>\r\n                    Zadajte v\u00e1\u0161 e-mail a z\u00edskajte \u00fa\u010dtovn\u00e9 a da\u0148ov\u00e9 tipy pre za\u010diatok v\u00e1\u0161ho podnikania.                    <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=\"S3\">\r\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12393\">\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>Rodi\u010dom zost\u00e1va n\u00e1rok na da\u0148ov\u00fd bonus na die\u0165a<\/h2>\n<p>Da\u0148ov\u00fd bonus mo\u017eno uplatni\u0165 na ka\u017ed\u00e9 vy\u017eivovan\u00e9 die\u0165a bez oh\u013eadu na dosiahnut\u00fd pr\u00edjem die\u0165a\u0165a, pokia\u013e s\u00fa splnen\u00e9 v\u0161etky z\u00e1konn\u00e9 podmienky na uplatnenie da\u0148ov\u00e9ho bonusu.<\/p>\n<p>Rovnako, aj \u0161tudent, ktor\u00fd m\u00e1 die\u0165a, si m\u00f4\u017ee uplatni\u0165 da\u0148ov\u00fd bonus na vy\u017eivovan\u00e9 die\u0165a, ak spln\u00ed v\u0161etky z\u00e1konom stanoven\u00e9 podmienky.<\/p>\n<p>Viac o\u00a0da\u0148ovom bonuse na die\u0165a v\u00a0\u010dl\u00e1nku <a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/dane\/danovy-bonus-na-dieta-a-jeho-zmeny\/\">Da\u0148ov\u00fd bonus na die\u0165a\u00a0a\u00a0jeho zmeny<\/a>.<\/p>\n<h2>\u010co ak m\u00e1te 26 rokov alebo skon\u010d\u00edte so \u0161t\u00fadiom<\/h2>\n<p>V\u00fdhody s\u00fabehu pri zdravotnom poisten\u00ed skon\u010dia, ak:<\/p>\n<ul>\n<li><strong>dov\u0155\u0161ite 26 rokov<\/strong> a\u00a0nepokra\u010dujete na doktorandskom \u0161t\u00fadiu. Aby \u0161t\u00e1t zaplatil za doktoranda poistn\u00e9 na zdravotn\u00e9 poistenie, mus\u00ed splni\u0165 v\u0161etky podmienky uveden\u00e9 v\u00a0z\u00e1kone:<br \/>\na) denn\u00e1 forma \u0161t\u00fadia,<br \/>\nb) dodr\u017eanie \u0161tandardnej d\u013a\u017eky \u0161t\u00fadia,<br \/>\nc) nez\u00edskanie u\u017e vzdelania 3. stup\u0148a,<br \/>\nd) nedov\u0155\u0161enie veku 30 rokov.<\/li>\n<li>alebo ak skon\u010d\u00edte v \u0161kole a <strong>strat\u00edte status \u0161tudenta<\/strong>.<\/li>\n<\/ul>\n<p>Va\u0161ou povinnos\u0165ou je <strong>do \u00f4smych dn\u00ed<\/strong> informova\u0165 va\u0161u zdravotn\u00fa pois\u0165ov\u0148u, ktor\u00e1 v\u00e1m vy\u010d\u00edsli minim\u00e1lne preddavky na zdravotn\u00e9 poistenie.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ako za\u010da\u0165 Va\u0161e prv\u00e9 kroky poved\u00fa na \u017eivnostensk\u00fd \u00farad, pr\u00edpadne na Jednotn\u00e9 kontaktn\u00e9 miesto (JKM), ale najjednoduch\u0161\u00edm sp\u00f4sobom ako si zalo\u017ei\u0165 \u017eivnos\u0165, je urobi\u0165 to &#8230;<\/p>\n","protected":false},"author":2,"featured_media":12394,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[12,8],"tags":[1008,765,387,390,1045,1044,391],"class_list":["post-12393","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-prijmov-fyzickej-osoby","category-dane","tag-dane-2","tag-online-podnikanie","tag-podnikanie","tag-socialne-poistenie","tag-studentsky-podnikatel","tag-studium-2","tag-zdravotne-poistenie"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12393","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=12393"}],"version-history":[{"count":4,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12393\/revisions"}],"predecessor-version":[{"id":14009,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12393\/revisions\/14009"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/12394"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=12393"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=12393"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=12393"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}