{"id":12468,"date":"2025-02-07T15:27:08","date_gmt":"2025-02-07T14:27:08","guid":{"rendered":"https:\/\/testwp.money.sk\/novinky-a-tipy\/nezaradene\/rocne-zuctovanie-dane-alebo-co-musi-zamestnanec-priniest-zamestnavatelovi\/"},"modified":"2025-02-07T15:28:42","modified_gmt":"2025-02-07T14:28:42","slug":"rocne-zuctovanie-dane-alebo-co-musi-zamestnanec-priniest-zamestnavatelovi","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/dane\/rocne-zuctovanie-dane-alebo-co-musi-zamestnanec-priniest-zamestnavatelovi\/","title":{"rendered":"Ro\u010dn\u00e9 z\u00fa\u010dtovanie dane alebo \u010do mus\u00ed zamestnanec prinies\u0165 zamestn\u00e1vate\u013eovi?"},"content":{"rendered":"<h2>Legislat\u00edvny r\u00e1mec<\/h2>\n<p>Z\u00e1kon \u010d. 595\/2003 Z. z. o\u00a0dani z pr\u00edjmov (\u010falej iba ZDP).<\/p>\n<h2>Ro\u010dn\u00e9 z\u00fa\u010dtovanie dane<\/h2>\n<p>V\u00a0pr\u00edpade, \u017ee zamestnanec nem\u00e1 pod\u013ea ZDP povinnos\u0165 poda\u0165 da\u0148ov\u00e9 priznanie k\u00a0dani z\u00a0pr\u00edjmov fyzick\u00fdch os\u00f4b alebo ho nechce poda\u0165 dobrovo\u013ene, m\u00f4\u017ee po\u017eiada\u0165 svojho zamestn\u00e1vate\u013ea o\u00a0vykonanie ro\u010dn\u00e9ho z\u00fa\u010dtovania dane (\u010falej iba RZD) za predch\u00e1dzaj\u00faci rok.<\/p>\n<h3>Lehoty pre zamestnanca<\/h3>\n<p>Zamestnanec, ktor\u00fd poberal v zda\u0148ovacom obdob\u00ed zdanite\u013en\u00e9 pr\u00edjmy len zo z\u00e1vislej \u010dinnosti (t. j. zo zamestnania), m\u00f4\u017ee najnesk\u00f4r do 15. febru\u00e1ra po\u017eiada\u0165 o vykonanie ro\u010dn\u00e9ho z\u00fa\u010dtovania dane z \u00fahrnnej sumy zdanite\u013enej mzdy od v\u0161etk\u00fdch zamestn\u00e1vate\u013eov, ktor\u00ed s\u00fa platite\u013emi dane, ktor\u00e9hoko\u013evek z t\u00fdchto zamestn\u00e1vate\u013eov.<\/p>\n<p>\u017diados\u0165 o vykonanie ro\u010dn\u00e9ho z\u00fa\u010dtovania dane mo\u017eno poda\u0165:\u00a0v listinnej forme (osobne, po\u0161tou, kuri\u00e9rom), alebo v elektronickej forme \u2013 napr. e-mailom, ak sa zamestnanec na tejto forme komunik\u00e1cie predt\u00fdm so zamestn\u00e1vate\u013eom dohodol.<\/p>\n<p>Z\u00e1rove\u0148 je zamestnanec v\u00a0rovnakom term\u00edne povinn\u00fd predlo\u017ei\u0165 zamestn\u00e1vate\u013eovi, ktor\u00e9ho po\u017eiadal o\u00a0RZD aj pr\u00edslu\u0161n\u00e9 doklady. Zamestnanec, ktor\u00fd mal viacer\u00fdch zamestn\u00e1vate\u013eov mus\u00ed predlo\u017ei\u0165 doklady o pr\u00edjmoch za uplynul\u00e9 zda\u0148ovacie obdobie od v\u0161etk\u00fdch predch\u00e1dzaj\u00facich zamestn\u00e1vate\u013eov [<a href=\"https:\/\/www.financnasprava.sk\/\/_img\/pfsedit\/Dokumenty_PFS\/Zverejnovanie_dok\/Vzory_tlaciv\/Zavisla_cinnost_5ZD\/2023\/2023.04.27_POT395v23.pdf\" target=\"_blank\" rel=\"noopener\"><strong>Potvrdenie o zdanite\u013en\u00fdch pr\u00edjmoch fyzickej osoby zo z\u00e1vislej \u010dinnosti a \u010fal\u0161\u00edch \u00fadajoch pod\u013ea \u00a7 39 ods. 5 z\u00e1kona \u010d. 595\/2003 Z. z. o dani z pr\u00edjmov znen\u00ed neskor\u0161\u00edch predpisov (\u010falej len \u201ez\u00e1kon\u201c)<\/strong><\/a>]. Ak zamestnanec tieto doklady nepredlo\u017e\u00ed, zamestn\u00e1vate\u013e nie je povinn\u00fd mu RZD vyhotovi\u0165 a zamestnanec je povinn\u00fd poda\u0165 da\u0148ov\u00e9 priznanie.<\/p>\n<h3>Lehoty pre zamestn\u00e1vate\u013ea<\/h3>\n<p>Ak zamestn\u00e1vate\u013e obdr\u017e\u00ed v\u0161etky potrebn\u00e9 doklady k RZD, je zamestn\u00e1vate\u013e povinn\u00fd urobi\u0165 RZD do 31.3. roka nasleduj\u00faceho po uplynut\u00ed roka, za ktor\u00fd sa RZD vykon\u00e1va. N\u00e1sledne zamestnancovi, ktor\u00fd o to v \u017eiadosti o vykonanie RZD po\u017eiada, doru\u010d\u00ed do 15.4. potvrdenie o zaplaten\u00ed dane na \u00fa\u010dely pouk\u00e1zania 2%, resp. 3% z dane vybran\u00fdm neziskov\u00fdm organiz\u00e1ci\u00e1m, ktor\u00e9 s\u00fa zap\u00edsan\u00e9 v zozname prij\u00edmate\u013eov podielu zaplatenej dane. Napokon do 30.4. m\u00e1 zamestn\u00e1vate\u013e povinnos\u0165 doru\u010di\u0165 doklad o vykonanom RZD zamestnancovi.<\/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\/12468\">\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\/12468\">\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>Uplatnite\u013en\u00e9 n\u00e1roky v RZD<\/h2>\n<p>V\u00a0RZD si zamestnanec m\u00f4\u017ee uplatni\u0165 n\u00e1roky, ku ktor\u00fdm je potrebn\u00e9 dolo\u017ei\u0165 nasledovn\u00e9 doklady.<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td>N\u00e1rok na uplatnenie v\u00a0RZD<\/td>\n<td>Doklad<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Nezdanite\u013en\u00e1 \u010das\u0165 z\u00e1kladu dane na da\u0148ovn\u00edka<\/td>\n<td>Nepredklad\u00e1 \u2013 n\u00e1rok je automaticky zo ZDP. Iba v pr\u00edpade, \u017ee na za\u010diatku pr\u00edslu\u0161n\u00e9ho zda\u0148ovacieho obdobia poberal niektor\u00fd z d\u00f4chodkov, predklad\u00e1 posledn\u00e9 rozhodnutie o priznan\u00ed d\u00f4chodku alebo doklad o ro\u010dnom \u00fahrne vyplaten\u00e9ho d\u00f4chodku.<\/td>\n<\/tr>\n<tr>\n<td>Nezdanite\u013en\u00e1 \u010das\u0165 z\u00e1kladu dane na man\u017eelku\/man\u017eela<\/td>\n<td>Sob\u00e1\u0161ny list, \u010destn\u00e9 vyhl\u00e1senie o v\u00fd\u0161ke vlastn\u00e9ho pr\u00edjmu man\u017eelky\/man\u017eela (je s\u00fa\u010das\u0165ou \u017eiadosti o vykonanie RZD) a doklad preukazuj\u00faci opr\u00e1vnenos\u0165 n\u00e1roku vystaven\u00fd opr\u00e1vnen\u00fdm subjektom: napr. rodn\u00fd list die\u0165a\u0165a, ak sa star\u00e1 o die\u0165a do 3 rokov (do 6 rokov, ak m\u00e1 dlhodobo nepriazniv\u00fd zdravotn\u00fd stav) \u017eij\u00face s da\u0148ovn\u00edkom v dom\u00e1cnosti, potvrdenie o poberan\u00ed pr\u00edspevku na opatrovanie, potvrdenie o evidencii uch\u00e1dza\u010da o zamestnanie, potvrdenie o statuse ob\u010dana so zdravotn\u00fdm postihnut\u00edm alebo ob\u010dana s \u0165a\u017ek\u00fdm zdravotn\u00fdm postihnut\u00edm.<\/td>\n<\/tr>\n<tr>\n<td>Nezdanite\u013en\u00e1 \u010das\u0165 z\u00e1kladu dane v podobe pr\u00edspevkov na celoeur\u00f3psky osobn\u00fd d\u00f4chodkov\u00fd produkt a na doplnkov\u00e9 d\u00f4chodkov\u00e9 sporenie (III. pilier)<\/td>\n<td>Potvrdenie o zaplaten\u00ed pr\u00edspevkov na celoeur\u00f3psky osobn\u00fd d\u00f4chodkov\u00fd produkt a na doplnkov\u00e9 d\u00f4chodkov\u00e9 sporenie, resp. v\u00fdpis z osobn\u00e9ho \u00fa\u010dtu sporite\u013ea vystaven\u00fd doplnkovou d\u00f4chodkovou spolo\u010dnos\u0165ou alebo poskytovate\u013eom celoeur\u00f3pskeho osobn\u00e9ho d\u00f4chodkov\u00e9ho produktu. Predklad\u00e1 sa len vtedy, ak za zamestnanca neodv\u00e1dza pr\u00edspevok zamestn\u00e1vate\u013e.<\/td>\n<\/tr>\n<tr>\n<td>Da\u0148ov\u00fd bonus na die\u0165a<\/td>\n<td>Rodn\u00fd list die\u0165a\u0165a (pr\u00edpadne rozhodnutie s\u00fadu o osvojen\u00ed die\u0165a\u0165a, rozhodnutie s\u00fadu o zveren\u00ed die\u0165a\u0165a do n\u00e1hradnej starostlivosti alebo sob\u00e1\u0161ny list a rodn\u00fd list die\u0165a\u0165a, ak ide o die\u0165a druh\u00e9ho z man\u017eelov) a ak sa die\u0165a s\u00fastavne pripravuje na povolanie \u0161t\u00fadiom, tak aj potvrdenie o n\u00e1v\u0161teve \u0161koly alebo potvrdenie o poberan\u00ed pr\u00eddavku na die\u0165a.<\/td>\n<\/tr>\n<tr>\n<td>Da\u0148ov\u00fd bonus na zaplaten\u00e9 \u00faroky<\/td>\n<td>Potvrdenie vystaven\u00e9 verite\u013eom (bankou) a \u010destn\u00e9 vyhl\u00e1senie (je s\u00fa\u010das\u0165ou \u017eiadosti o vykonanie RZD) o tom, \u017ee mu nebol poskytnut\u00fd hypotek\u00e1rny \u00faver na z\u00e1klade zmluvy o hypotek\u00e1rnom \u00favere uzatvorenej pred 1.1.2018, na ktor\u00fd sa uplat\u0148uje \u0161t\u00e1tny pr\u00edspevok alebo \u0161t\u00e1tny pr\u00edspevok pre mlad\u00fdch pod\u013ea osobitn\u00e9ho predpisu.<\/td>\n<\/tr>\n<tr>\n<td>Zamestnaneck\u00e1 pr\u00e9mia<\/td>\n<td>\u010cestn\u00e9 vyhl\u00e1senie o tom, \u017ee sp\u013a\u0148a podmienky uveden\u00e9 v \u00a7 32a ods. 1. ZDP (je s\u00fa\u010das\u0165ou \u017eiadosti o vykonanie RZD).<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Viac inform\u00e1ci\u00ed o\u00a0ro\u010dnom z\u00fa\u010dtovan\u00ed dane n\u00e1jdete v\u00a0\u010dl\u00e1nku <a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/dane\/ako-poziadat-o-rocne-zuctovania-preddavkov-na-dan\/\">Ako po\u017eiada\u0165 o ro\u010dn\u00e9 z\u00fa\u010dtovania preddavkov na da\u0148<\/a>.<\/p>\n<p>Autorom \u010dl\u00e1nku je Katar\u00edna Serinov\u00e1<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Legislat\u00edvny r\u00e1mec Z\u00e1kon \u010d. 595\/2003 Z. z. o\u00a0dani z pr\u00edjmov (\u010falej iba ZDP). Ro\u010dn\u00e9 z\u00fa\u010dtovanie dane V\u00a0pr\u00edpade, \u017ee zamestnanec nem\u00e1 pod\u013ea ZDP povinnos\u0165 poda\u0165 da\u0148ov\u00e9 &#8230;<\/p>\n","protected":false},"author":2,"featured_media":12469,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[12,8],"tags":[362,592,611],"class_list":["post-12468","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-prijmov-fyzickej-osoby","category-dane","tag-rocne-zuctovanie-dane","tag-zamestnanec","tag-zamestnavatel"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12468","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=12468"}],"version-history":[{"count":3,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12468\/revisions"}],"predecessor-version":[{"id":15949,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12468\/revisions\/15949"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/12469"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=12468"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=12468"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=12468"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}