{"id":12718,"date":"2022-12-20T07:00:35","date_gmt":"2022-12-20T06:00:35","guid":{"rendered":"https:\/\/testwp.money.sk\/novinky-a-tipy\/nezaradene\/novinky-pri-uplatneni-vyhod-na-dieta-otcovske-od-1-11-2022-a-danovy-bonus-od-1-1-2023\/"},"modified":"2023-06-26T11:04:30","modified_gmt":"2023-06-26T09:04:30","slug":"novinky-pri-uplatneni-vyhod-na-dieta-otcovske-od-1-11-2022-a-danovy-bonus-od-1-1-2023","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/dane\/novinky-pri-uplatneni-vyhod-na-dieta-otcovske-od-1-11-2022-a-danovy-bonus-od-1-1-2023\/","title":{"rendered":"Novinky pri uplatnen\u00ed v\u00fdhod na die\u0165a: otcovsk\u00e9 od 1.11.2022 a da\u0148ov\u00fd bonus od 1.1.2023"},"content":{"rendered":"<p>V\u00a0r\u00e1mci podpory rod\u00edn s\u00a0de\u0165mi, ktor\u00e9 vl\u00e1da SR podporuje aj v\u00a0\u010dase energetickej kr\u00edzy, boli schv\u00e1len\u00e9 niektor\u00e9 zmeny v\u00a0roku 2022. Zmenila sa v\u00fd\u0161ka a\u00a0sp\u00f4sob v\u00fdpo\u010dtu da\u0148ov\u00e9ho bonusu a\u00a0zaviedol sa nov\u00fd pojem otcovsk\u00e1 dovolenka pre otcov po naroden\u00ed die\u0165a\u0165a.<\/p>\n<h2>Otcovsk\u00e1 dovolenka a\u00a0n\u00e1rok na otcovsk\u00e9<\/h2>\n<p>N\u00e1rok na <strong>otcovsk\u00fa dovolenku m\u00e1 otec v\u00a0rozsahu 14 dn\u00ed<\/strong>, a\u00a0to najnesk\u00f4r do 6 t\u00fd\u017ed\u0148ov od narodenia die\u0165a\u0165a. Po\u010das tohto obdobia m\u00e1 n\u00e1rok na tzv. \u201eotcovsk\u00e9\u201c. Je to nemocensk\u00ed d\u00e1vka zo soci\u00e1lneho poistenia, ktor\u00fa vypl\u00e1ca Soci\u00e1lna pois\u0165ov\u0148a. \u010cerpanie otcovskej rodi\u010dovskej dovolenky sa otcom skracuje n\u00e1rok na pr\u00edpadn\u00e9 \u010derpanie matersk\u00e9ho, ktor\u00e9 je mo\u017en\u00e9 \u010derpa\u0165 v\u00a0celkovej v\u00fdmere 28 t\u00fd\u017ed\u0148ov. <strong>Vyu\u017ei\u0165 otcovsk\u00e9ho je mo\u017enos\u0165, nie povinnos\u0165<\/strong>. Z\u00e1rove\u0148, vyu\u017eitie otcovsk\u00e9ho otcom, nezni\u017euje mo\u017enos\u0165 matky na \u010derpanie matersk\u00e9ho alebo rodi\u010dovsk\u00e9ho pr\u00edspevku.<\/p>\n<div class=\"info-box\">\n<span class=\"fa fa-info\" aria-hidden=\"true\">\u00a0<\/span><\/p>\n<p>Viac o\u00a0materskom a\u00a0rodi\u010dovskom tu:<\/p>\n<p><a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/mzdy-a-personalistika\/narok-na-matersky-a-rodicovsky-prispevok-aka-je-vyska\/\">https:\/\/www.money.sk\/novinky-a-tipy\/mzdy-a-personalistika\/narok-na-matersky-a-rodicovsky-prispevok-aka-je-vyska\/<\/a><\/p>\n<\/div>\n<p><strong>Podmienky<\/strong> z\u00edskania n\u00e1roku na otcovsk\u00fa dovolenku <strong>s\u00fa obdobn\u00e9, ako pri z\u00edskan\u00ed d\u00e1vky matersk\u00e9. Otec mus\u00ed splni\u0165 tieto podmienky:<\/strong><\/p>\n<ul>\n<li><strong>by\u0165 akt\u00edvne nemocensk\u00fd poisten\u00fd<\/strong> alebo by\u0165 v\u00a0ochrannej lehote po skon\u010den\u00ed nemocensk\u00e9ho poistenia v\u00a0de\u0148, od ktor\u00e9ho si uplat\u0148uje n\u00e1rok na tzv. \u201eotcovsk\u00e9\u201c,<\/li>\n<li>z\u00edska\u0165 <strong>270 dn\u00ed nemocensk\u00e9ho poistenia v\u00a0posledn\u00fdch dvoch rokoch<\/strong> pred uplatnen\u00edm n\u00e1roku na tzv. \u201eotcovsk\u00e9\u201c, pri\u010dom do tohto obdobia sa zapo\u010d\u00edtava aj predch\u00e1dzaj\u00face obdobie ak\u00e9hoko\u013evek ukon\u010den\u00e9ho nemocensk\u00e9ho poistenia),<\/li>\n<li>starostlivos\u0165 o\u00a0die\u0165a,<\/li>\n<li>ak je otec, ktor\u00fd \u017eiada o\u00a0n\u00e1rok na tzv. \u201eotcovsk\u00e9\u201c SZ\u010cO alebo dobrovo\u013ene nemocensky poistenou osobou, nesmie ma\u0165 nedoplatky v\u00a0Soci\u00e1lnej pois\u0165ovni.<\/li>\n<\/ul>\n<p>V\u00fd\u0161ka d\u00e1vky \u201eotcovsk\u00e9\u201c je <strong>75 % denn\u00e9ho vymeriavacieho z\u00e1kladu (DVZ) alebo pravdepodobn\u00e9ho denn\u00e9ho vymeriavacieho z\u00e1kladu (PDVZ).<\/strong> Rovnak\u00e1 v\u00fd\u0161ka plat\u00ed aj v\u00a0pr\u00edpade d\u00e1vky matersk\u00e9.<\/p>\n<p>Vypo\u010d\u00edtan\u00fd denn\u00fd vymeriavac\u00ed z\u00e1klad v\u0161ak <strong>nesmie presiahnu\u0165 75 % z\u00e1konom stanoven\u00e9ho maxim\u00e1lneho denn\u00e9ho vymeriavacieho z\u00e1kladu<\/strong>, to znamen\u00e1, \u017ee:<\/p>\n<ul>\n<li>v\u00a0roku 2022 nesmie presiahnu\u0165 75 % z\u00a074,4987 \u20ac, t. j. 55,8741 \u20ac, a<\/li>\n<li>v\u00a0roku 2023 nesmie presiahnu\u0165 75 % z\u00a079,6274 \u20ac, t. j. 59,7206 \u20ac.<\/li>\n<\/ul>\n<p>V\u00a0roku 2022 tak otec m\u00f4\u017ee za 14 dn\u00ed otcovskej dovolenky dosta\u0165 maxim\u00e1lne 782,30 \u20ac a\u00a0v\u00a0roku 2023 p\u00f4jde o\u00a0sumu 836,10 \u20ac.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/05\/pexels-mikhail-nilov-6957440.jpg\" alt=\"\" width=\"668\" height=\"445\" class=\"aligncenter size-single-post-thumb wp-image-102458\" \/><\/p>\n<h2>Novinky v\u00a0da\u0148ovom bonuse od 1.1.2023<\/h2>\n<p>Nov\u00e1 legislat\u00edva m\u00e1 za cie\u013e roz\u0161\u00edri\u0165 okruh os\u00f4b uplat\u0148uj\u00facich n\u00e1rok na da\u0148ov\u00fd bonus na deti bez oh\u013eadu na v\u00fd\u0161ku dosiahnut\u00fdch pr\u00edjmov zo z\u00e1vislej \u010dinnosti, podnikania a\u00a0\u017eivnosti. Z\u00e1rove\u0148 sa zru\u0161ila hranica 6-n\u00e1sobku minim\u00e1lnej mzdy. Stanovuje sa nov\u00fd prepo\u010det na z\u00e1klade limitu z\u00a0da\u0148ov\u00e9ho z\u00e1kladu v\u00a0kombin\u00e1cii s\u00a0po\u010dtom det\u00ed a\u00a0zvy\u0161uje sa suma samotn\u00e9ho da\u0148ov\u00e9ho bonusu na die\u0165a.<\/p>\n<p>Ustanovili sa <strong>dve hranice da\u0148ov\u00e9ho bonusu pod\u013ea veku die\u0165a\u0165a<\/strong>:<\/p>\n<p>do 15 rokov\u00a0 &#8211; 100 \u20ac mesa\u010dne<\/p>\n<p>nad 15 rokov do 25 rokov (ak sa die\u0165a pripravuje na zamestnanie) \u2013 50 \u20ac mesa\u010dne<\/p>\n<p>Existuje aj nov\u00e1, maxim\u00e1lna hranica da\u0148ov\u00e9ho bonusu, ktor\u00e1 je stanoven\u00e1 do v\u00fd\u0161ky stanovenej percentom z\u00e1kladu dane od 20 do 55% v\u00a0z\u00e1vislosti od po\u010dtu vy\u017eivovan\u00fdch det\u00ed.<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td>\n<p>%-ny limit z\u00a0\u010diastkov\u00e9ho z\u00e1kladu dane<\/p>\n<\/td>\n<td>\n<p>Po\u010det vy\u017eivovan\u00fdch det\u00ed<\/p>\n<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\n<p>20<\/p>\n<\/td>\n<td>\n<p>1 die\u0165a<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>27<\/p>\n<\/td>\n<td>\n<p>2 deti<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>34<\/p>\n<\/td>\n<td>\n<p>3 deti<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>41<\/p>\n<\/td>\n<td>\n<p>4 deti<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>48<\/p>\n<\/td>\n<td>\n<p>5 det\u00ed<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>55<\/p>\n<\/td>\n<td>\n<p>6 det\u00ed a viac<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>V\u00a0pr\u00edpade, \u017ee m\u00e1 die\u0165a do veku 15 rokov dot\u00e1ciu na stravovanie zadarmo, nie je n\u00e1rok na da\u0148ov\u00fd bonus.<\/p>\n<p>Novela z\u00e1kona o dani z pr\u00edjmov <strong>ru\u0161\u00ed valoriz\u00e1ciu sumy da\u0148ov\u00e9ho bonusu k 1.janu\u00e1ru pr\u00edslu\u0161n\u00e9ho zda\u0148ovacieho obdobia koeficientom<\/strong>, ak\u00fdm sa zvy\u0161ovala k 1.j\u00falu predch\u00e1dzaj\u00faceho zda\u0148ovacieho obdobia suma \u017eivotn\u00e9ho minima s \u00fa\u010dinnos\u0165ou <strong>od 1.1.2023<\/strong>.<\/p>\n<p><strong>Posudzovanie \u010diastkov\u00e9ho z\u00e1kladu dane pri v\u00fdpo\u010dte sumy da\u0148ov\u00e9ho bonusu 2023<\/strong><\/p>\n<ul>\n<li><strong>pri mesa\u010dnom z\u00fa\u010dtovan\u00ed<\/strong> &#8211; zamestnanci vych\u00e1dzaj\u00fa z \u010diastkov\u00e9ho z\u00e1kladu dane z pr\u00edjmov zo z\u00e1vislej \u010dinnosti = HRUB\u00c1 MZDA &#8211; ODVODY za pr\u00edslu\u0161n\u00fd kalend\u00e1rny mesiac,<\/li>\n<li><strong>pri ro\u010dnom z\u00fa\u010dtovan\u00ed<\/strong> &#8211; vych\u00e1dza sa u zamestnanca z \u010diastkov\u00e9ho z\u00e1kladu dane zo z\u00e1vislej \u010dinnosti za rok 2023.<\/li>\n<li><strong>v da\u0148ovom priznan\u00ed SZ\u010cO<\/strong> &#8211; vych\u00e1dza sa z \u010diastkov\u00e9ho z\u00e1kladu dane (pr\u00edjmy &#8211; v\u00fddavky) za rok 2023.<\/li>\n<\/ul>\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\/12718\">\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\/12718\">\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>Prechodn\u00e9 obdobie od 1.7.2022 \u2013 31.12.2022<\/h2>\n<p>Pre uveden\u00e9 obdobie plat\u00ed prechodn\u00e9 obdobie, po\u010das ktor\u00e9ho je <strong>mo\u017en\u00e9<\/strong> postupova\u0165 sp\u00f4sobom, ktor\u00fd je platn\u00fd do 30.j\u00fana 2022, av\u0161ak za podmienky, \u017ee je to pre da\u0148ovn\u00edka <strong>v\u00fdhodnej\u0161ie. <\/strong>Zamestn\u00e1vate\u013e pri v\u00fdpo\u010dte da\u0148ov\u00e9ho bonusu za obdobie j\u00fal a\u017e december 2022 mus\u00ed postupova\u0165 tak, aby zamestnancovi <strong>v\u017edy<\/strong> priznal <strong>vy\u0161\u0161\u00ed<\/strong> da\u0148ov\u00fd bonus.<\/p>\n<p>Pre obdobie od 1.7.2022 do\u00a0 31.12.2022 platia tieto sumy da\u0148ov\u00e9ho bonusu:<\/p>\n<p>do 15 rokov\u00a0 &#8211; 70 \u20ac mesa\u010dne<\/p>\n<p>nad 15 rokov do 25 rokov (ak sa die\u0165a pripravuje na zamestnanie) \u2013 40 \u20ac mesa\u010dne<\/p>\n<p><strong>Pr\u00edklad na v\u00fdpo\u010det da\u0148ov\u00e9ho bonusu v\u00a0prechodnom obdob\u00ed od 1.7.2022 do 31.12.2023<\/strong><\/p>\n<p><strong>Pani Jana m\u00e1 2 deti vo veku 9 a 11 rokov. Podp\u00edsala vyhl\u00e1senie a\u00a0uplat\u0148uje si da\u0148ov\u00fd bonus na obidve deti. Jej hrub\u00fd zdanite\u013en\u00fd pr\u00edjem za mesiac december 2022 je vo v\u00fd\u0161ke 750 Eur, v\u00fd\u0161ka preddavkov na zdravotn\u00e9 poistenie je 30,00 eur a v\u00fd\u0161ka soci\u00e1lneho poistenia 70,50 eur.\u00a0<\/strong><\/p>\n<p>Ke\u010f\u017ee obidve deti s\u00fa vo vekovej hranici do 15 rokov, tak mo\u017en\u00e1 v\u00fd\u0161ka da\u0148ov\u00e9ho bonusu za mesiac december 2022 pod\u013ea veku det\u00ed bude 140 \u20ac (2 x 70 ) a z\u00e1rove\u0148, vzh\u013eadom na po\u010det det\u00ed je najviac vo v\u00fd\u0161ke 27 % z \u010diastkov\u00e9ho z\u00e1kladu dane.<\/p>\n<p>V\u00fdpo\u010det mesa\u010dn\u00e9ho \u010diastkov\u00e9ho z\u00e1kladu dane:<\/p>\n<p>(hrub\u00fd pr\u00edjem &#8211; odvody) = 750 &#8211; 30 &#8211; 70,5 = 649,5 \u20ac<\/p>\n<p>Overenie splnenia podmienky maxim\u00e1lnej v\u00fd\u0161ky da\u0148ov\u00e9ho bonusu na z\u00e1klade percenta z \u010diastkov\u00e9ho z\u00e1kladu dane pre dve deti :<\/p>\n<p>27 % z \u010cZD = 27 % z 649,5 = 175,37 \u20ac<\/p>\n<p>V\u00a0prechodnom obdob\u00ed je potrebn\u00e9 pos\u00fadi\u0165 aj v\u00fdhodnos\u0165 \u201estar\u00e9ho\u201c v\u00fdpo\u010dtu da\u0148ov\u00e9ho bonusu platn\u00e9ho do 30.6.2022.<\/p>\n<p>N\u00e1rok na da\u0148ov\u00fd bonus pod\u013ea veku die\u0165a\u0165a:<\/p>\n<ul>\n<li>9 rokov = 43,60 eur<\/li>\n<li>11 rokov = 43,60 eur<\/li>\n<\/ul>\n<p>Da\u0148ov\u00fd bonus do 30.6.2022 spolu = 87,20 eur.\u00a0<\/p>\n<p>Vzh\u013eadom na skuto\u010dnos\u0165, \u017ee \u201estar\u00fd\u201c v\u00fdpo\u010det da\u0148ov\u00e9ho bonusu platn\u00e9ho do 30.6.2022 je nev\u00fdhodnej\u0161\u00ed a pau\u0161\u00e1lne stanoven\u00e1 v\u00fd\u0161ka da\u0148ov\u00e9ho bonusu od 1.7.2022vo v\u00fd\u0161ke 140 \u20ac je ni\u017e\u0161ia ako maxim\u00e1lne mo\u017en\u00e1 v\u00fd\u0161ka da\u0148ov\u00e9ho bonusu 175,37 \u20ac pod\u013ea \u201enov\u00e9ho\u201c v\u00fdpo\u010dtu, m\u00e1 pani Eva n\u00e1rok na da\u0148ov\u00fd bonus vo v\u00fd\u0161ke 140 \u20ac za mesiac december 2022.<\/p>\n<h2>Pr\u00edklad na v\u00fdpo\u010det da\u0148ov\u00e9ho bonusu od 1.1.2023<\/h2>\n<p><strong>Pani Jana m\u00e1 2 deti vo veku 9 a 11 rokov. Podp\u00edsala vyhl\u00e1senie a\u00a0uplat\u0148uje si da\u0148ov\u00fd bonus na obidve deti. Jej hrub\u00fd zdanite\u013en\u00fd pr\u00edjem za mesiac janu\u00e1r 2023 je vo v\u00fd\u0161ke 750 Eur, v\u00fd\u0161ka preddavkov na zdravotn\u00e9 poistenie je 30,00 eur a v\u00fd\u0161ka soci\u00e1lneho poistenia 70,50 eur.\u00a0<\/strong><\/p>\n<p>Ke\u010f\u017ee obidve deti s\u00fa vo vekovej hranici do 15 rokov, tak mo\u017en\u00e1 v\u00fd\u0161ka da\u0148ov\u00e9ho bonusu za mesiac janu\u00e1r 2023 pod\u013ea veku det\u00ed bude 200\u20ac (2 x 100) a z\u00e1rove\u0148, vzh\u013eadom na po\u010det det\u00ed je najviac vo v\u00fd\u0161ke 27 % z \u010diastkov\u00e9ho z\u00e1kladu dane.<\/p>\n<p>V\u00fdpo\u010det mesa\u010dn\u00e9ho \u010diastkov\u00e9ho z\u00e1kladu dane:<\/p>\n<p>(hrub\u00fd pr\u00edjem &#8211; odvody) = 750 &#8211; 30 &#8211; 70,5 = 649,5 \u20ac<\/p>\n<p>Overenie splnenia podmienky maxim\u00e1lnej v\u00fd\u0161ky da\u0148ov\u00e9ho bonusu na z\u00e1klade percenta z \u010diastkov\u00e9ho z\u00e1kladu dane pre dve deti :<\/p>\n<p>27 % z \u010cZD = 27 % z 649,5 = 175,37 \u20ac<\/p>\n<p>Vzh\u013eadom na skuto\u010dnos\u0165, \u017ee pau\u0161\u00e1lne stanoven\u00e1 v\u00fd\u0161ka da\u0148ov\u00e9ho bonusu 200 \u20ac je vy\u0161\u0161ia ako maxim\u00e1lne mo\u017en\u00e1 v\u00fd\u0161ka da\u0148ov\u00e9ho bonusu 175,37 \u20ac m\u00e1 pani Eva n\u00e1rok na da\u0148ov\u00fd bonus vo v\u00fd\u0161ke 175,37 \u20ac.<\/p>\n<p>&nbsp;<\/p>\n<p>Autorom \u010dl\u00e1nku je Ing. Katar\u00edna Serinov\u00e1<\/p>\n","protected":false},"excerpt":{"rendered":"<p>V\u00a0r\u00e1mci podpory rod\u00edn s\u00a0de\u0165mi, ktor\u00e9 vl\u00e1da SR podporuje aj v\u00a0\u010dase energetickej kr\u00edzy, boli schv\u00e1len\u00e9 niektor\u00e9 zmeny v\u00a0roku 2022. Zmenila sa v\u00fd\u0161ka a\u00a0sp\u00f4sob v\u00fdpo\u010dtu da\u0148ov\u00e9ho bonusu &#8230;<\/p>\n","protected":false},"author":2,"featured_media":12719,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[12,8],"tags":[106,529,464,528],"class_list":["post-12718","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-prijmov-fyzickej-osoby","category-dane","tag-danovy-bonus","tag-dieta","tag-otcovske","tag-uplatnenie-vyhod"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12718","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=12718"}],"version-history":[{"count":1,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12718\/revisions"}],"predecessor-version":[{"id":12720,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12718\/revisions\/12720"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/12719"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=12718"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=12718"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=12718"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}