{"id":12781,"date":"2023-02-04T07:00:48","date_gmt":"2023-02-04T06:00:48","guid":{"rendered":"https:\/\/testwp.money.sk\/novinky-a-tipy\/nezaradene\/ako-uctovat-mzdy-v-jednoduchom-uctovnictve\/"},"modified":"2023-06-26T11:04:41","modified_gmt":"2023-06-26T09:04:41","slug":"ako-uctovat-mzdy-v-jednoduchom-uctovnictve","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/mzdy-a-personalistika\/ako-uctovat-mzdy-v-jednoduchom-uctovnictve\/","title":{"rendered":"Ako \u00fa\u010dtova\u0165 mzdy v jednoduchom \u00fa\u010dtovn\u00edctve?"},"content":{"rendered":"<p><strong>Viete, ako v jednoduchom \u00fa\u010dtovn\u00edctve za\u00fa\u010dtova\u0165 v\u00fddavky na mzdy zamestnancov? Viete, ako za\u00fa\u010dtova\u0165 poskytnut\u00e9 zamestnaneck\u00e9 benefity, cestovn\u00e9 n\u00e1hrady a v\u00fddavky spojen\u00e9 s BOZP? Viete, ktor\u00e9 polo\u017eky s\u00fa da\u0148ovo uznate\u013en\u00fdm v\u00fddavkom a ktor\u00e9 nie? V\u0161etko V\u00e1m uk\u00e1\u017eeme na konkr\u00e9tnych pr\u00edkladoch.<\/strong>\u00a0<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/05\/towfiqu-barbhuiya-JhevWHCbVyw-unsplash.jpg\" alt=\"\" width=\"668\" height=\"445\" class=\"aligncenter size-single-post-thumb wp-image-103738\" \/><\/p>\n<h2>Mzdy ako da\u0148ovo uznate\u013en\u00fd v\u00fddavok\u00a0<\/h2>\n<p>V ustanoven\u00ed<strong> \u00a7 19 ods. 2 p\u00edsm. c) bod 6<\/strong> z\u00e1kona \u010d. 595\/2003 Z. z. o dani z pr\u00edjmov (\u010falej len ZDP) je v\u00fdslovne uveden\u00e9, \u017ee da\u0148ov\u00fdm v\u00fddavkom s\u00fa aj v\u00fddavky vynalo\u017een\u00e9 na \u201emzdov\u00e9 a ostatn\u00e9 pracovnopr\u00e1vne n\u00e1roky zamestnancov v rozsahu ustanovenom pracovnopr\u00e1vnymi predpismi\u201c. Hrub\u00e1 mzda zamestnanca je teda da\u0148ovo uznate\u013en\u00fdm v\u00fddavkom SZ\u010cO ako zamestn\u00e1vate\u013ea.\u00a0<\/p>\n<p>Z\u00e1konn\u00e9 odvody poistn\u00e9ho na soci\u00e1lne poistenie a poistn\u00e9ho na zdravotn\u00e9 poistenie hraden\u00e9 zamestn\u00e1vate\u013eom za zamestnanca zase n\u00e1jdeme v <strong>\u00a7 19 ods. 3 p\u00edsm. i) ZDP<\/strong>. Preto p\u00f4jde o da\u0148ovo uznate\u013en\u00fd v\u00fddavok SZ\u010cO. Zrazen\u00e1 da\u0148 z pr\u00edjmov sa zr\u00e1\u017ea zamestnancovi z jeho hrubej mzdy, ide teda op\u00e4\u0165 o da\u0148ovo uznate\u013en\u00fd v\u00fddavok.\u00a0<\/p>\n<h3>Pr\u00edklad \u2013 v\u00fdpo\u010det \u010distej mzdy<\/h3>\n<p><strong>P\u00e1n J\u00e1n Nov\u00e1k pracuje na TPP ako skladn\u00edk. Hrub\u00e1 mzda je 1 000 eur, vo firme podp\u00edsal vyhl\u00e1senie na uplatnenie nezdanite\u013enej \u010dasti z\u00e1kladu dane na da\u0148ovn\u00edka. Vypo\u010d\u00edtajte \u010dist\u00fa mzdu a v\u0161etky odvody za mesiac november 2022.<\/strong>\u00a0<\/p>\n<p>V\u00fdpo\u010det \u010distej mzdy vykon\u00e1me \u0161tandardn\u00fdm sp\u00f4sobom, bez oh\u013eadu na to, \u010di vedie da\u0148ovn\u00edk podvojn\u00e9 \u00fa\u010dtovn\u00edctvo, alebo jednoduch\u00e9 \u00fa\u010dtovn\u00edctvo.<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td>\n<p><strong>Polo\u017eka<\/strong>\u00a0<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p><strong>Suma<\/strong>\u00a0<\/p>\n<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\n<p>Hrub\u00e1 mzda\u00a0<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p>1 000 eur\u00a0<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Poistn\u00e9 na soci\u00e1lne poistenie (spolu 9,4 %)\u00a0<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p>94 eur\u00a0<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Poistn\u00e9 na zdravotn\u00e9 poistenie (4 %)\u00a0<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p>40 eur\u00a0<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Nezdanite\u013en\u00e1 \u010das\u0165 z\u00e1kladu dane na da\u0148ovn\u00edka\u00a0<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p>381,61 eura\u00a0<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Z\u00e1klad dane = hrub\u00e1 mzda \u2013 poistn\u00e9 na soci\u00e1lne poistenie \u2013 poistn\u00e9 na zdravotn\u00e9 poistenie \u2013 nezdanite\u013en\u00e1 \u010das\u0165 z\u00e1kladu dane na da\u0148ovn\u00edka\u00a0<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p>484,39 eura\u00a0<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Preddavok na da\u0148 z pr\u00edjmov zo z\u00e1vislej \u010dinnosti (19 %, nako\u013eko z\u00e1klad dane neprev\u00fd\u0161il sumu 3 212,75 eura)\u00a0<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p>92,03 eura\u00a0<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><strong>\u010cist\u00e1 mzda<\/strong>\u00a0<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p><strong>773,97 eura<\/strong>\u00a0<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong><em>TIP<\/em><\/strong><em>: S v\u00fdpo\u010dtom miezd v\u00e1m pom\u00f4\u017ee mzdov\u00fd program v r\u00e1mci \u00fa\u010dtovn\u00e9ho programu Money S3. Vysk\u00fa\u0161a\u0165 si ho m\u00f4\u017eete aj\u00a0<\/em><a href=\"https:\/\/www.money.sk\/cennik-s3\/vyskusat-money-s3\/\"><em>zadarmo<\/em><\/a><em>.<\/em><\/p>\n<h2>Jednoduch\u00e9 \u00fa\u010dtovn\u00edctvo<\/h2>\n<p>Z\u00e1kon \u010d. 431\/2002 Z. z. o \u00fa\u010dtovn\u00edctve rozli\u0161uje dve s\u00fastavy \u00fa\u010dtovn\u00edctva: podvojn\u00e9 \u00fa\u010dtovn\u00edctvo a jednoduch\u00e9 \u00fa\u010dtovn\u00edctvo. V s\u00fastave podvojn\u00e9ho \u00fa\u010dtovn\u00edctva m\u00f4\u017eu \u00fa\u010dtova\u0165 v\u0161etci, ale v s\u00fastave jednoduch\u00e9ho \u00fa\u010dtovn\u00edctva m\u00f4\u017eu \u00fa\u010dtova\u0165 len vybran\u00e9 \u00fa\u010dtovn\u00e9 jednotky. Patria medzi ne aj fyzick\u00e9 osoby, ktor\u00e9 podnikaj\u00fa alebo vykon\u00e1vaj\u00fa in\u00fa samostatn\u00fa z\u00e1robkov\u00fa \u010dinnos\u0165.<\/p>\n<p>Jednoduch\u00e9 \u00fa\u010dtovn\u00edctvo sa vedie v pe\u0148a\u017enom denn\u00edku, v knihe poh\u013ead\u00e1vok, v knihe z\u00e1v\u00e4zkov a v pomocn\u00fdch knih\u00e1ch pod\u013ea potreby SZ\u010cO. Najd\u00f4le\u017eitej\u0161ou \u00fa\u010dtovnou knihou s\u00fastavy jednoduch\u00e9ho \u00fa\u010dtovn\u00edctva je pr\u00e1ve pe\u0148a\u017en\u00fd denn\u00edk. V \u0148om sa \u00fa\u010dtuje o pe\u0148a\u017en\u00fdch prostriedkoch v hotovosti a na bankov\u00fdch \u00fa\u010dtoch, prevodoch medzi pe\u0148a\u017en\u00fdmi prostriedkami v hotovosti a na bankov\u00fdch \u00fa\u010dtoch, pr\u00edjmoch a v\u00fddavkoch v \u010dlenen\u00ed potrebnom na zistenie z\u00e1kladu dane z pr\u00edjmov. Pokia\u013e ide o pr\u00edjmy a v\u00fddavky, pe\u0148a\u017en\u00fd denn\u00edk mus\u00ed obsahova\u0165 4 hlavn\u00e9 st\u013apce. Pr\u00edjmy, ktor\u00e9 sa zah\u0155\u0148aj\u00fa do z\u00e1kladu dane, pr\u00edjmy, ktor\u00e9 sa nezah\u0155\u0148aj\u00fa do z\u00e1kladu dane, v\u00fddavky, ktor\u00e9 sa zah\u0155\u0148aj\u00fa do z\u00e1kladu dane (da\u0148ov\u00e9 v\u00fddavky) a v\u00fddavky, ktor\u00e9 sa nezah\u0155\u0148aj\u00fa do z\u00e1kladu dane (neda\u0148ov\u00e9 v\u00fddavky).<\/p>\n<p>Pr\u00edjmy zahr\u0148ovan\u00e9 do z\u00e1kladu dane z pr\u00edjmov sa potom v \u010fal\u0161\u00edch st\u013apcoch \u010dlenia najm\u00e4 na:\u00a0<\/p>\n<ol>\n<li aria-level=\"1\">predaj tovaru,\u00a0<\/li>\n<li aria-level=\"1\">predaj v\u00fdrobkov a slu\u017eieb,\u00a0<\/li>\n<li aria-level=\"1\">ostatn\u00e9 pr\u00edjmy.<\/li>\n<\/ol>\n<p>V\u00fddavky zahr\u0148ovan\u00e9 do z\u00e1kladu dane z pr\u00edjmov sa potom v \u010fal\u0161\u00edch st\u013apcoch \u010dlenia najm\u00e4 na:\u00a0<\/p>\n<ol>\n<li aria-level=\"1\">z\u00e1soby,\u00a0<\/li>\n<li aria-level=\"1\">slu\u017eby,\u00a0<\/li>\n<li aria-level=\"1\">mzdy,\u00a0<\/li>\n<li aria-level=\"1\">poistn\u00e9 platen\u00e9 za podnikate\u013ea a poistn\u00e9 platen\u00e9 zamestn\u00e1vate\u013eom za zamestnancov,\u00a0<\/li>\n<li aria-level=\"1\">tvorba soci\u00e1lneho fondu,\u00a0<\/li>\n<li aria-level=\"1\">ostatn\u00e9 v\u00fddavky.\u00a0<\/li>\n<\/ol>\n<p>V jednoduchom \u00fa\u010dtovn\u00edctve sa premietnu v\u0161etky pr\u00edjmy a v\u00fddavky a\u017e v okamihu zaplatenia (v okamihu pr\u00edrastu alebo \u00fabytku pe\u0148a\u017en\u00fdch prostriedkov v hotovosti alebo na bankov\u00fdch \u00fa\u010dtoch).\u00a0\u00a0<\/p>\n<h3>Pr\u00edklad \u2013 mzda a odvody v jednoduchom \u00fa\u010dtovn\u00edctve\u00a0<\/h3>\n<p><strong>Ko\u013eko bud\u00fa \u010dini\u0165 mesa\u010dn\u00e9 z\u00e1konn\u00e9 poistn\u00e9 odvody z hrubej mzdy p\u00e1na J\u00e1na Nov\u00e1ka 1 000 eur? Ako a kedy sa tieto sumy prejavia v jednoduchom \u00fa\u010dtovn\u00edctve (v pe\u0148a\u017enom denn\u00edku)?<\/strong><\/p>\n<p>Najsk\u00f4r treba vypo\u010d\u00edta\u0165 z\u00e1konn\u00e9 odvody a to ako za zamestnanca, tak aj za zamestn\u00e1vate\u013ea.<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td>\n<p><strong>Polo\u017eka<\/strong>\u00a0<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p><strong>Soci\u00e1lne poistenie<\/strong>\u00a0<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p><strong>Zdravotn\u00e9 poistenie<\/strong>\u00a0<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p><strong>Celkom<\/strong>\u00a0<\/p>\n<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\n<p>Odvody p\u00e1na J\u00e1na Nov\u00e1ka (9,4 % + 4 %)\u00a0<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p>94 eur\u00a0<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p>40 eur\u00a0<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p>134 eur\u00a0<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Odvody zamestn\u00e1vate\u013ea (25,2 % + 10 %)\u00a0<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p>252 eur\u00a0<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p>100 eur\u00a0<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p>352 eur\u00a0<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><strong>Celkom<\/strong>\u00a0<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p><strong>346 eur<\/strong>\u00a0<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p><strong>140 eur<\/strong>\u00a0<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p><strong>486 eur<\/strong>\u00a0<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Ak by sme spracov\u00e1vali mzdy za mesiac november 2022, m\u00e1me povinnos\u0165 uhradi\u0165 odvody najnesk\u00f4r vo v\u00fdplatnom term\u00edne a preddavok na da\u0148 z pr\u00edjmov najnesk\u00f4r do 5 dn\u00ed po dni v\u00fdplaty mzdy. V\u00fdplatn\u00fd term\u00edn p\u00e1na J\u00e1na Nov\u00e1ka je 15. de\u0148 nasleduj\u00faceho kalend\u00e1rneho mesiaca. To znamen\u00e1, \u017ee zo mzdy za mesiac november vyplatenej v decembri mus\u00edme ako zamestn\u00e1vate\u013e najnesk\u00f4r 15.12.2022 uhradi\u0165 soci\u00e1lne poistenie a zdravotn\u00e9 poistenie a preddavok na da\u0148 z pr\u00edjmov najnesk\u00f4r do 20.12.2022. Ak by tak\u00fd de\u0148 pripadol na sobotu, nede\u013eu alebo de\u0148 pracovn\u00e9ho pokoja, pripad\u00e1 posledn\u00fd de\u0148 tejto lehoty na najbli\u017e\u0161\u00ed nasleduj\u00faci pracovn\u00fd de\u0148 (\u00a7 27 da\u0148ov\u00e9ho poriadku). Pokia\u013e bude podnikate\u013e v\u0161etko plati\u0165 v stanovenom term\u00edne, potom sa v\u00fddavky na mzdy prejavia v jednoduchom \u00fa\u010dtovn\u00edctve v mesiaci december 2022.<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td rowspan=\"2\">\n<p><strong>Text<\/strong>\u00a0<\/p>\n<\/td>\n<td style=\"text-align: center;\" rowspan=\"2\">\n<p><strong>Suma<\/strong>\u00a0<\/p>\n<\/td>\n<td style=\"text-align: center;\" colspan=\"2\">\n<p><strong>V\u00fddavok<\/strong>\u00a0<\/p>\n<\/td>\n<td style=\"text-align: center;\" rowspan=\"2\">\n<p><strong>St\u013apce pe\u0148a\u017en\u00e9ho denn\u00edka<\/strong>\u00a0<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">\n<p><strong>Da\u0148ov\u00fd<\/strong>\u00a0<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p><strong>Neda\u0148ov\u00fd<\/strong>\u00a0<\/p>\n<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\n<p>1. Hrub\u00e1 mzda\u00a0<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p>1 000 eur\u00a0<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p>X\u00a0<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p>X\u00a0<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p>ne\u00fa\u010dtuje sa\u00a0<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>2. Poistn\u00e9 na soci\u00e1lne poistenie \u2013 platen\u00e9 za zamestnanca\u00a0<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p>94 eur\u00a0<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p>d\u00e1tum platby\u00a0<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p>X\u00a0<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p>pe\u0148a\u017en\u00e9 prostriedky na bankov\u00fdch \u00fa\u010dtoch &#8211; v\u00fddavky, v\u00fddavky zahr\u0148ovan\u00e9 do z\u00e1kladu dane z pr\u00edjmov &#8211; mzdy\u00a0<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>3. Poistn\u00e9 na soci\u00e1lne poistenie \u2013 platen\u00e9 za zamestn\u00e1vate\u013ea\u00a0<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p>252 eur\u00a0<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p>d\u00e1tum platby\u00a0<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p>x\u00a0<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p>pe\u0148a\u017en\u00e9 prostriedky na bankov\u00fdch \u00fa\u010dtoch &#8211; v\u00fddavky, v\u00fddavky zahr\u0148ovan\u00e9 do z\u00e1kladu dane z pr\u00edjmov &#8211; poistn\u00e9 platen\u00e9 za podnikate\u013ea a poistn\u00e9 platen\u00e9 zamestn\u00e1vate\u013eom za zamestnancov\u00a0<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>4. Poistn\u00e9 na zdravotn\u00e9 poistenie \u2013 platen\u00e9 za zamestnanca\u00a0<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p>40 eur\u00a0<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p>d\u00e1tum platby\u00a0<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p>X\u00a0<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p>pe\u0148a\u017en\u00e9 prostriedky na bankov\u00fdch \u00fa\u010dtoch &#8211; v\u00fddavky, v\u00fddavky zahr\u0148ovan\u00e9 do z\u00e1kladu dane z pr\u00edjmov &#8211; mzdy\u00a0<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>5. Poistn\u00e9 na zdravotn\u00e9 poistenie \u2013 platen\u00e9 za zamestn\u00e1vate\u013ea\u00a0<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p>100 eur\u00a0<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p>d\u00e1tum platby\u00a0<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p>x\u00a0<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p>pe\u0148a\u017en\u00e9 prostriedky na bankov\u00fdch \u00fa\u010dtoch &#8211; v\u00fddavky, v\u00fddavky zahr\u0148ovan\u00e9 do z\u00e1kladu dane z pr\u00edjmov &#8211; poistn\u00e9 platen\u00e9 za podnikate\u013ea a poistn\u00e9 platen\u00e9 zamestn\u00e1vate\u013eom za zamestnancov\u00a0<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>6. Preddavok na da\u0148 z pr\u00edjmov fyzick\u00fdch os\u00f4b zo z\u00e1vislej \u010dinnosti odv\u00e1dzan\u00fd da\u0148ov\u00e9mu \u00faradu\u00a0<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p>92,03 eura\u00a0<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p>d\u00e1tum platby\u00a0<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p>X\u00a0<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p>pe\u0148a\u017en\u00e9 prostriedky na bankov\u00fdch \u00fa\u010dtoch &#8211; v\u00fddavky, v\u00fddavky zahr\u0148ovan\u00e9 do z\u00e1kladu dane z pr\u00edjmov &#8211; mzdy\u00a0<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>7. V\u00fdplata mzdy (bankov\u00fdm prevodom na \u00fa\u010det zamestnanca)\u00a0<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p>773,97 eura\u00a0<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p>d\u00e1tum platby\u00a0<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p>X\u00a0<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p>pe\u0148a\u017en\u00e9 prostriedky na bankov\u00fdch \u00fa\u010dtoch &#8211; v\u00fddavky, v\u00fddavky zahr\u0148ovan\u00e9 do z\u00e1kladu dane z pr\u00edjmov &#8211; mzdy\u00a0<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>Kontroln\u00e9 mechanizmy v jednoduchom \u00fa\u010dtovn\u00edctve\u00a0<\/h3>\n<p>Po tom, ako budete ma\u0165 spracovan\u00fd bankov\u00fd v\u00fdpis za december 2022, m\u00f4\u017eete si urobi\u0165 kr\u00ed\u017eov\u00fa kontrolu, \u017ee m\u00e1te v pe\u0148a\u017enom denn\u00edku v\u0161etko za\u00fa\u010dtovan\u00e9 v spr\u00e1vnej v\u00fd\u0161ke.<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td>\n<p><strong>Text<\/strong>\u00a0<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p><strong>Soci\u00e1lne poistenie<\/strong>\u00a0<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p><strong>Zdravotn\u00e9 poistenie<\/strong>\u00a0<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p><strong>Celkom<\/strong>\u00a0<\/p>\n<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\n<p>Hrub\u00e1 mzda 1 000 eur + odvody zamestn\u00e1vate\u013ea\u00a0<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p>252 eur\u00a0<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p>100 eur\u00a0<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p>1 352 eur\u00a0<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>V\u00fddavky v jednoduchom \u00fa\u010dtovn\u00edctve = \u010dist\u00e1 mzda 773,97 eura + preddavok na da\u0148 92,03 eura + v\u0161etky odvody\u00a0<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p>346 eur\u00a0<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p>140 eur\u00a0<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p>1 352 eur\u00a0<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>V\u00fddavky na zamestnaneck\u00e9 benefity<\/h2>\n<p>Zdanenie z poh\u013eadu zamestnanca n\u00e1jdeme predov\u0161etk\u00fdm v \u00a7 5 ods. 2 a\u017e 7 ZDP. \u010ci p\u00f4jde o da\u0148ovo uznate\u013en\u00fd n\u00e1klad\/v\u00fddavok zamestn\u00e1vate\u013ea by sme museli h\u013eada\u0165 predov\u0161etk\u00fdm v \u00a7 19 ZDP.<\/p>\n<p><strong>Tabu\u013eka \u2013 preh\u013ead naj\u010dastej\u0161ie poskytovan\u00fdch benefitov\u00a0<\/strong><\/p>\n<p>V tabu\u013ek\u00e1ch ni\u017e\u0161ie uv\u00e1dzame naj\u010dastej\u0161ie poskytovan\u00e9 zamestnaneck\u00e9 benefity v \u010dlenen\u00ed, \u010di p\u00f4jde o da\u0148ovo uznate\u013en\u00fd v\u00fddavok zamestn\u00e1vate\u013ea alebo o da\u0148ovo neuznate\u013en\u00fd v\u00fddavok.<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td>\n<p><strong>Naj\u010dastej\u0161ie poskytovan\u00e9 zamestnaneck\u00e9 benefity \u2013 da\u0148ovo uznate\u013en\u00e9<\/strong>\u00a0<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p><strong>Suma<\/strong>\u00a0<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p><strong>\u00a7 ZDP<\/strong>\u00a0<\/p>\n<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\n<p>v\u00fddavky na vzdel\u00e1vanie zamestnanca, ktor\u00e9 s\u00favis\u00ed s \u010dinnos\u0165ou alebo s podnikan\u00edm zamestn\u00e1vate\u013ea\u00a0<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p>bez obmedzenia\u00a0<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p>\u00a7 19 ods. 2 p\u00edsm. c) bod 3\u00a0<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>pr\u00edspevky na doplnkov\u00e9 d\u00f4chodkov\u00e9 sporenie, ktor\u00e9 plat\u00ed zamestn\u00e1vate\u013e za zamestnanca\u00a0<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p>najviac vo v\u00fd\u0161ke 6 % zo z\u00fa\u010dtovanej mzdy, n\u00e1hrady mzdy a odmeny zamestnanca\u00a0<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p>\u00a7 19 ods. 3 p\u00edsm. l)\u00a0<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>v\u00fddavky na ubytovanie pre zamestnancov v pracovnom pomere v budov\u00e1ch zatrieden\u00fdch do k\u00f3dov klasifik\u00e1cie stavieb 112 a 113, ak preva\u017euj\u00faca \u010dinnos\u0165 zamestn\u00e1vate\u013ea je v\u00fdroba vykon\u00e1van\u00e1 vo viaczmennej prev\u00e1dzke\u00a0<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p>bez obmedzenia\u00a0<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p>\u00a7 19 ods. 2 p\u00edsm. s) bod 2\u00a0<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>pr\u00edspevky na rekre\u00e1ciu zamestnancov v pracovnom pomere, ktor\u00fdch pracovn\u00fd pomer trv\u00e1 nepretr\u017eite najmenej 24 mesiacov\u00a0<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p>55 % opr\u00e1vnen\u00fdch v\u00fddavkov, najviac 275 eur za kalend\u00e1rny rok\u00a0<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p>\u00a7 19 ods. 2 p\u00edsm. c) bod 5\u00a0<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>pr\u00edspevky na stravovanie zamestnancov\u00a0<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p>najviac vo v\u00fd\u0161ke 55 % zo sumy stravn\u00e9ho poskytovan\u00e9ho pri pracovnej ceste v trvan\u00ed 5 a\u017e 12 hod\u00edn\u00a0<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p>\u00a7 19 ods. 2 p\u00edsm. c) bod 5\u00a0<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u00a0<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td>\n<p><strong>Naj\u010dastej\u0161ie poskytovan\u00e9 zamestnaneck\u00e9 benefity \u2013 da\u0148ovo neuznate\u013en\u00e9<\/strong>\u00a0<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p><strong>Suma<\/strong>\u00a0<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p><strong>\u00a7 ZDP<\/strong>\u00a0<\/p>\n<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\n<p>mobiln\u00fd telef\u00f3n alebo notebook zamestn\u00e1vate\u013ea poskytnut\u00fd na pou\u017e\u00edvanie zamestnancovi na slu\u017eobn\u00e9 a s\u00fakromn\u00e9 \u00fa\u010dely\u00a0<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p>v rozsahu pou\u017eitia na s\u00fakromn\u00e9 \u00fa\u010dely, resp. vo v\u00fd\u0161ke 20 %, ak zamestn\u00e1vate\u013e postupuje pod\u013ea \u00a7 19 ods. 2 p\u00edsm. t) ZDP\u00a0<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p>\u00a7 21 ods. 1\u00a0<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>v\u00fddavky na kurzy, semin\u00e1re alebo \u0161kolenia, ktor\u00e9 nes\u00favisia s \u010dinnos\u0165ou alebo s podnikan\u00edm zamestn\u00e1vate\u013ea\u00a0<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p>cel\u00e1 hodnota\u00a0<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p>\u00a7 21 ods. 1 [resp. nepriamo \u00a7 19 ods. 2 p\u00edsm. c) bod 3]\u00a0<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>ob\u010derstvenie na pracovisku (k\u00e1va, \u010daj, chleb\u00ed\u010dky, ovocie at\u010f.)\u00a0<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p>cel\u00e1 hodnota\u00a0<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p>\u00a7 21 ods. 1\u00a0<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>\u0161portov\u00e9, kult\u00farne alebo in\u00e9 poukazy pre zamestnancov\u00a0<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p>cel\u00e1 hodnota\u00a0<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p>\u00a7 21 ods. 1\u00a0<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>pr\u00edspevky na stravovanie zamestnancov presahuj\u00face limit stanoven\u00fd Z\u00e1konn\u00edkom pr\u00e1ce, ak nie s\u00fa platen\u00e9 zo soci\u00e1lneho fondu\u00a0<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p>v\u00fd\u0161ka presahuj\u00faca 55 % zo sumy stravn\u00e9ho poskytovan\u00e9ho pri pracovnej ceste v trvan\u00ed 5 a\u017e 12 hod\u00edn\u00a0<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p>\u00a7 21 ods. 1 p\u00edsm. e) [resp. nepriamo \u00a7 19 ods. 2 p\u00edsm. c) bod 5]\u00a0<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong><em>TIP:<\/em><\/strong><em> Poskytovanie spomenut\u00fdch zamestnaneck\u00fdch benefitov nad r\u00e1mec limitov ustanoven\u00fdch v osobitn\u00fdch predpisoch, \u010do za norm\u00e1lnych okolnost\u00ed nie je da\u0148ovo uznate\u013en\u00fdm v\u00fddavkom, je mo\u017en\u00e9 zahrn\u00fa\u0165 do da\u0148ovo uznate\u013en\u00fdch v\u00fddavkov zamestn\u00e1vate\u013ea vtedy, ak bud\u00fa tieto zamestnaneck\u00e9 benefity pre zamestnanca zdanite\u013en\u00fdm pr\u00edjmom zo z\u00e1vislej \u010dinnosti a s\u00fa\u010das\u0165ou jeho mzdy. Av\u0161ak podmienkou je, \u017ee poskytovanie tak\u00e9hoto zamestnaneck\u00e9ho benefitu mus\u00ed vypl\u00fdva\u0165 z pracovnej zmluvy, z kolekt\u00edvnej zmluvy, z intern\u00e9ho predpisu zamestn\u00e1vate\u013ea alebo z inej zmluvy uzatvorenej medzi zamestnancom a zamestn\u00e1vate\u013eom. Uveden\u00e9 vypl\u00fdva z \u00a7 19 ods. 1 ZDP.<\/em><\/p>\n<p><em>Okrem toho z \u00a7 5 ods. 7 p\u00edsm. o) ZDP vypl\u00fdva, \u017ee pri nepe\u0148a\u017en\u00fdch benefitoch, ktor\u00e9 nie s\u00fa pre zamestnanca osloboden\u00e9 od dane z pr\u00edjmov vyslovene pod\u013ea in\u00e9ho ustanovenia ZDP (ako napr\u00edklad pr\u00edspevok na stravovanie alebo rekre\u00e1ciu), je mo\u017en\u00e9 pre zamestnanca uplatni\u0165 oslobodenie od dane z pr\u00edjmov v celkovej sume najviac 500 eur za rok od v\u0161etk\u00fdch zamestn\u00e1vate\u013eov. Podmienkou pre uplatnenie tak\u00e9hoto oslobodenia je to, \u017ee prostriedky vynalo\u017een\u00e9 zamestn\u00e1vate\u013eom na tento nepe\u0148a\u017en\u00fd benefit musia by\u0165 prvotne da\u0148ovo uznate\u013en\u00fdm v\u00fddavkom zamestn\u00e1vate\u013ea (napr\u00edklad na z\u00e1klade zdanenia nepe\u0148a\u017en\u00e9ho benefitu zamestnancovi pod\u013ea predch\u00e1dzaj\u00faceho odseku), ale ak chce zamestn\u00e1vate\u013e pre zamestnanca na tento nepe\u0148a\u017en\u00fd benefit uplatni\u0165 oslobodenie od dane z pr\u00edjmov, mus\u00ed prostriedky vynalo\u017een\u00e9 na\u0148 vyl\u00fa\u010di\u0165 zo svojich da\u0148ov\u00fdch v\u00fddavkov.<\/em><\/p>\n<h3>Pr\u00edklad \u2013 pr\u00edspevok na dovolenku v jednoduchom \u00fa\u010dtovn\u00edctve<\/h3>\n<p><strong>P\u00e1n Nov\u00e1k z predch\u00e1dzaj\u00faceho pr\u00edkladu, ktor\u00e9ho pracovn\u00fd pomer trv\u00e1 nepretr\u017eite viac ako 24 mesiacov, dostal v mesiaci november mimo svojej z\u00e1kladnej mzdy 1 000 eur tie\u017e pr\u00edspevok na rekre\u00e1ciu vo v\u00fd\u0161ke 600 eur. P\u00e1n Nov\u00e1k za s\u00favisiacu dovolenku ubytovaciemu zariadeniu zaplatil 600 eur. Poskytnutie tohto benefitu nad r\u00e1mec povinnosti zamestn\u00e1vate\u013ea nie je upraven\u00e9 v pracovnej zmluve, kolekt\u00edvnej zmluve a ani v internom predpise zamestn\u00e1vate\u013ea. Ako sa prejav\u00ed tento benefit v jednoduchom \u00fa\u010dtovn\u00edctve?<\/strong><\/p>\n<p>Da\u0148ovo uznate\u013en\u00fdm v\u00fddavkom zamestn\u00e1vate\u013ea je pr\u00edspevok na rekre\u00e1ciu v sume 55 % opr\u00e1vnen\u00fdch v\u00fddavkov, najviac 275 eur za kalend\u00e1rny rok. V pr\u00edpade dovolenky p\u00e1na Nov\u00e1ka je 55 % z opr\u00e1vnen\u00fdch v\u00fddavkov 330 eur (55 % zo sumy 600 eur), \u010do je viac ako limit 275 eur. Zamestn\u00e1vate\u013e mu v\u0161ak napriek tomu poskytol pr\u00edspevok na rekre\u00e1ciu v sume 600 eur. U zamestn\u00e1vate\u013ea p\u00f4jde v s\u00falade s ustanoven\u00edm \u00a7 19 ods. 2 p\u00edsm. c) bod 5 ZDP vo v\u00fd\u0161ke 275 eur o da\u0148ovo uznate\u013en\u00fd v\u00fddavok a v s\u00falade s ustanoven\u00edm \u00a7 21 ods. 1 p\u00edsm. e) ZDP vo v\u00fd\u0161ke 325 eur o da\u0148ovo neuznate\u013en\u00fd v\u00fddavok. Preplatenie fakt\u00fary, ktor\u00fa p\u00e1n Nov\u00e1k dostal od ubytovacieho zariadenia a ktor\u00fa predlo\u017eil zamestn\u00e1vate\u013eovi, za\u00fa\u010dtuje zamestn\u00e1vate\u013e v jednoduchom \u00fa\u010dtovn\u00edctve vo v\u00fd\u0161ke 275 eur v st\u013apci v\u00fddavky zahr\u0148ovan\u00e9 do z\u00e1kladu dane z pr\u00edjmov \u2013 mzdy, a vo v\u00fd\u0161ke 325 eur v st\u013apci v\u00fddavky nezahr\u0148ovan\u00e9 do z\u00e1kladu dane z pr\u00edjmov. Odvody vo v\u00fd\u0161ke 35,2 %, ktor\u00e9 mus\u00ed zamestn\u00e1vate\u013e odvies\u0165 zo sumy 325 eur prevy\u0161uj\u00facej z\u00e1konn\u00fd limit 275 eur, bud\u00fa da\u0148ovo uznate\u013en\u00fdm v\u00fddavkom (lebo je tak povinn\u00fd urobi\u0165 zo z\u00e1kona).\u00a0<\/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\/12781\">\r\n\r\n    <div>\r\n        <div class=\"fheader\">\r\n            <h3>\r\n                Pripravujte spr\u00e1vne mzdy a kvalitne zodpovedajte person\u00e1lne ot\u00e1zky v\u010faka na\u0161im aktu\u00e1lnym inform\u00e1ci\u00e1m            <\/h3>\r\n            <div class=\"se-text\">\r\n                <p>\r\n                    Zadajte v\u00e1\u0161 e-mail a na\u0161e novinky z prostredia personalistiky a miezd aj aktu\u00e1lne dianie zo sveta Money v\u00e1m budeme posiela\u0165 priamo na e-mail.                    <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=\"T2\">\r\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12781\">\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<h3>Pr\u00edklad \u2013 finan\u010dn\u00fd pr\u00edspevok na stravovanie v jednoduchom \u00fa\u010dtovn\u00edctve<\/h3>\n<p><strong>Zamestn\u00e1vate\u013e, SZ\u010cO, vypl\u00e1ca svojim zamestnancom okrem in\u00e9ho aj finan\u010dn\u00fd pr\u00edspevok na stravovanie. Vo svojej vn\u00fatropodnikovej smernici m\u00e1 uveden\u00e9, \u017ee v roku 2022 bude poskytova\u0165 za jednu odpracovan\u00fa pracovn\u00fa zmenu (ak zamestnanec odpracuje viac ako \u0161tyri hodiny) finan\u010dn\u00fd pr\u00edspevok na stravovanie vo v\u00fd\u0161ke 5 eur. Ako sa prejav\u00ed tento benefit v jednoduchom \u00fa\u010dtovn\u00edctve?<\/strong><\/p>\n<p>Vzh\u013eadom na skuto\u010dnos\u0165, \u017ee podnikate\u013e zakotvil v\u00fd\u0161ku tohto pr\u00edspevku vo svojej vn\u00fatropodnikovej smernici a zda\u0148oval ho zamestnancom, bude cel\u00e1 hodnota finan\u010dn\u00e9ho pr\u00edspevku na stravovanie u zamestn\u00e1vate\u013ea da\u0148ov\u00fdm v\u00fddavkom. T\u00fato hodnotu kr\u00e1t po\u010det odpracovan\u00fdch zmien vyplat\u00ed zamestnancovi a za\u00fa\u010dtuje v st\u013apci v\u00fddavky zahr\u0148ovan\u00e9 do z\u00e1kladu dane z pr\u00edjmov \u2013 ostatn\u00e9 v\u00fddavky. Pre zamestnancov v roku 2022 p\u00f4jde o osloboden\u00fd pr\u00edjem len do z\u00e1konom stanoven\u00e9ho limitu vo v\u00fd\u0161ke 2,81 eura do 30.04.2022, od 01.05.2022 do 31.08.2022 vo v\u00fd\u0161ke 3,30 eura a od 01.09.2022 vo v\u00fd\u0161ke 3,52 eura.<\/p>\n<h2>V\u00fddavky na cestovn\u00e9 n\u00e1hrady zamestnancov a v\u00fddavky na BOZP\u00a0<\/h2>\n<p>V s\u00falade s \u00a7 19 ods. 2 p\u00edsm. d) ZDP s\u00fa da\u0148ovo uznate\u013en\u00fdm v\u00fddavkom cestovn\u00e9 n\u00e1hrady do v\u00fd\u0161ky, na ktor\u00fa vznik\u00e1 n\u00e1rok pod\u013ea osobitn\u00fdch predpisov, teda z\u00e1kona o cestovn\u00fdch n\u00e1hrad\u00e1ch.<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td>\n<p><strong>Cestovn\u00e9 n\u00e1hrady<\/strong>\u00a0<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p><strong>V\u00fddavok<\/strong>\u00a0<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p><strong>\u00a7 ZDP<\/strong>\u00a0<\/p>\n<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\n<p>Cestovn\u00e9 n\u00e1hrady do limitov v z\u00e1kone o cestovn\u00fdch n\u00e1hrad\u00e1ch a opatreniach ministerstva pr\u00e1ce\u00a0<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p>da\u0148ov\u00fd\u00a0<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p>\u00a7 19 ods. 2 p\u00edsm. d)\u00a0<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Cestovn\u00e9 n\u00e1hrady nad z\u00e1konn\u00e9 limity, uveden\u00e9 v pracovnej zmluve, kolekt\u00edvnej zmluve alebo smernici zamestn\u00e1vate\u013ea a z\u00fa\u010dtovan\u00e9 ako zdanite\u013en\u00fd pr\u00edjem zamestnanca\u00a0<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p>da\u0148ov\u00fd\u00a0<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p>\u00a7 19 ods. 1\u00a0<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Cestovn\u00e9 n\u00e1hrady nad z\u00e1konn\u00e9 limity, bez uvedenia v pracovnej zmluve, kolekt\u00edvnej zmluve alebo smernici zamestn\u00e1vate\u013ea a nez\u00fa\u010dtovan\u00e9 ako zdanite\u013en\u00fd pr\u00edjem zamestnanca\u00a0<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p>neda\u0148ov\u00fd\u00a0<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p>\u00a7 21 ods. 1 p\u00edsm. e) [resp. nepriamo \u00a7 19 ods. 2 p\u00edsm. d)]\u00a0<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>V s\u00falade s \u00a7 19 ods. 2 p\u00edsm. c) bod 1 ZDP s\u00fa da\u0148ovo uznate\u013en\u00fdm v\u00fddavkom v\u00fddavky na bezpe\u010dnos\u0165 a ochranu zdravia pri pr\u00e1ci a hygienick\u00e9 vybavenie pracov\u00edsk zamestnancov.<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td>\n<p><strong>V\u00fddavky na BOZP &#8211; da\u0148ov\u00e9<\/strong>\u00a0<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p><strong>Suma<\/strong>\u00a0<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p><strong>\u00a7 ZDP<\/strong>\u00a0<\/p>\n<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\n<p>Pitn\u00e1 voda a ochrann\u00e9 n\u00e1poje pri z\u00e1\u0165a\u017ei teplom alebo chladom\u00a0<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p>bez obmedzenia\u00a0<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p>\u00a7 19 ods. 2 p\u00edsm. c) bod 1\u00a0<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Povinn\u00e9 lek\u00e1rske prehliadky a lek\u00e1rske vy\u0161etrenia\u00a0<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p>bez obmedzenia\u00a0<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p>\u00a7 19 ods. 2 p\u00edsm. c) bod 2\u00a0<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Pracovn\u00fd odev, pracovn\u00e9 top\u00e1nky, pracovn\u00e9 rovno\u0161aty (po splnen\u00ed podmienok pod\u013ea osobitn\u00fdch predpisov a pokynu ministerstva financi\u00ed)\u00a0<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p>bez obmedzenia\u00a0<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p>\u00a7 19 ods. 2 p\u00edsm. c) bod 1\u00a0<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>\u010cistiace a hygienick\u00e9 pracovn\u00e9 pom\u00f4cky, hygienick\u00e9 vybavenie pracov\u00edsk zamestnancov\u00a0<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p>bez obmedzenia\u00a0<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p>\u00a7 19 ods. 2 p\u00edsm. c) bod 1\u00a0<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Pr\u00edspevky poskytovan\u00e9 zamestnancom na udr\u017eiavanie pracovn\u00fdch odevov, obuvi a rovno\u0161iat\u00a0<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p>pod\u013ea kalkul\u00e1cie v internom predpise\u00a0zamestn\u00e1vate\u013ea\u00a0<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p>\u00a7 19 ods. 2 p\u00edsm. c) bod 1\u00a0<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"<p>Viete, ako v jednoduchom \u00fa\u010dtovn\u00edctve za\u00fa\u010dtova\u0165 v\u00fddavky na mzdy zamestnancov? Viete, ako za\u00fa\u010dtova\u0165 poskytnut\u00e9 zamestnaneck\u00e9 benefity, cestovn\u00e9 n\u00e1hrady a v\u00fddavky spojen\u00e9 s BOZP? Viete, ktor\u00e9 &#8230;<\/p>\n","protected":false},"author":2,"featured_media":12782,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[32,17],"tags":[370,186,474],"class_list":["post-12781","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-mzdova-evidencia","category-mzdy-a-personalistika","tag-jednoduche-uctovnictvo","tag-mzdy","tag-uctovanie"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12781","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=12781"}],"version-history":[{"count":1,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12781\/revisions"}],"predecessor-version":[{"id":12783,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12781\/revisions\/12783"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/12782"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=12781"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=12781"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=12781"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}