{"id":13651,"date":"2023-06-28T08:00:00","date_gmt":"2023-06-28T06:00:00","guid":{"rendered":"https:\/\/www.money.sk\/novinky-a-tipy\/?p=13651"},"modified":"2023-08-01T16:30:29","modified_gmt":"2023-08-01T14:30:29","slug":"dohoda-o-brigadnickej-praci-studenta-ake-su-podmienky-v-roku-2023","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/mzdy-a-personalistika\/dohoda-o-brigadnickej-praci-studenta-ake-su-podmienky-v-roku-2023\/","title":{"rendered":"Dohoda o brig\u00e1dnickej pr\u00e1ci \u0161tudenta: Ak\u00e9 s\u00fa podmienky v roku 2023?"},"content":{"rendered":"<h2>S k\u00fdm mo\u017eno uzatvori\u0165 dohodu o brig\u00e1dnickej pr\u00e1ci \u0161tudentov<\/h2>\n<p>Ako u\u017e vypl\u00fdva z jej n\u00e1zvu, dohodu o brig\u00e1dnickej pr\u00e1ci \u0161tudentov m\u00f4\u017ee zamestn\u00e1vate\u013e uzatvori\u0165 s len s t\u00fdm, kto m\u00e1 <strong>\u0161tat\u00fat \u017eiaka strednej \u0161koly alebo \u0161tat\u00fat \u0161tudenta dennej formy<\/strong> vysoko\u0161kolsk\u00e9ho \u0161t\u00fadia a z\u00e1rove\u0148 nedov\u0155\u0161il 26 rokov. Po dov\u0155\u0161en\u00ed 26 rokov m\u00f4\u017ee \u0161tudent pracova\u0165 na z\u00e1klade dohody o brig\u00e1dnickej pr\u00e1ci \u0161tudentov e\u0161te do konca tohto kalend\u00e1rneho roka.<\/p>\n<p>Po skon\u010den\u00ed strednej \u0161koly alebo po skon\u010den\u00ed prv\u00e9ho stup\u0148a vysokej \u0161koly je tie\u017e mo\u017en\u00e9 aj po\u010das <strong>pr\u00e1zdnin pracova\u0165 na dohodu o brig\u00e1dnickej pr\u00e1ci \u0161tudentov<\/strong>. Za \u017eiaka strednej \u0161koly sa toti\u017eto pova\u017euje aj fyzick\u00e1 osoba v \u010dase od riadneho ukon\u010denia \u0161t\u00fadia na strednej \u0161kole do 31. okt\u00f3bra toho ist\u00e9ho kalend\u00e1rneho roka. Za \u0161tudenta dennej formy vysoko\u0161kolsk\u00e9ho \u0161t\u00fadia sa pova\u017euje aj fyzick\u00e1 osoba v \u010dase od riadneho ukon\u010denia \u0161t\u00fadia v dennej forme vysoko\u0161kolsk\u00e9ho \u0161t\u00fadia prv\u00e9ho stup\u0148a do 31. okt\u00f3bra toho ist\u00e9ho kalend\u00e1rneho roka.<\/p>\n<h2>Ako uzatvori\u0165 dohodu o brig\u00e1dnickej pr\u00e1ci \u0161tudentov<\/h2>\n<p>Dohoda o brig\u00e1dnickej pr\u00e1ci \u0161tudentov mus\u00ed by\u0165 <strong>uzatvoren\u00e1 v p\u00edsomnej podobe<\/strong>, inak je neplatn\u00e1. Jedno jej vyhotovenie je zamestn\u00e1vate\u013e povinn\u00fd da\u0165 zamestnancovi. Dohodu o brig\u00e1dnickej pr\u00e1ci \u0161tudentov je mo\u017en\u00e9 uzatvori\u0165 najviac na 12 mesiacov.<\/p>\n<p><strong>Podstatn\u00fdmi n\u00e1le\u017eitos\u0165ami dohody o brig\u00e1dnickej pr\u00e1ci \u0161tudentov s\u00fa:<\/strong><\/p>\n<ul>\n<li>dohodnut\u00e1 pr\u00e1ca,<\/li>\n<li>dohodnut\u00e1 mzda,<\/li>\n<li>dohodnut\u00fd rozsah pracovn\u00e9ho \u010dasu,<\/li>\n<li>dohodnut\u00e1 doba, na ktor\u00fa sa dohoda uzatv\u00e1ra.<\/li>\n<\/ul>\n<p>Ak <strong>priemern\u00fd t\u00fd\u017edenn\u00fd pracovn\u00fd \u010das presiahne tri hodiny v obdob\u00ed \u0161tyroch<\/strong> po sebe nasleduj\u00facich t\u00fd\u017ed\u0148ov, mus\u00ed dohoda obsahova\u0165 aj miesto v\u00fdkonu pr\u00e1ce. Rovnako je zamestn\u00e1vate\u013e vtedy povinn\u00fd poskytn\u00fa\u0165 zamestnancovi aj p\u00edsomn\u00fa inform\u00e1ciu o sp\u00f4sobe ur\u010dovania miesta v\u00fdkonu pr\u00e1ce alebo ur\u010denie hlavn\u00e9ho miesta v\u00fdkonu pr\u00e1ce (ak s\u00fa dohodnut\u00e9 viacer\u00e9 miesta v\u00fdkonu pr\u00e1ce), o splatnosti mzdy a v\u00fdplate mzdy vr\u00e1tane v\u00fdplatn\u00fdch term\u00ednov (ak tieto inform\u00e1cie nie s\u00fa uveden\u00e9 v dohode). Lehota na ich poskytnutie je do siedmich dn\u00ed nasleduj\u00facich po dni, v ktorom do\u0161lo k presiahnutiu pracovn\u00e9ho \u010dasu tri hodiny v obdob\u00ed \u0161tyroch po sebe nasleduj\u00facich t\u00fd\u017ed\u0148ov.<\/p>\n<p>Povinnou s\u00fa\u010das\u0165ou (pr\u00edlohou) dohody o brig\u00e1dnickej pr\u00e1ci \u0161tudentov je potvrdenie o \u0161tat\u00fate \u017eiaka strednej \u0161koly alebo \u0161tudenta dennej formy vysokej \u0161koly, \u010di\u017ee <strong>potvrdenie o n\u00e1v\u0161teve \u0161koly<\/strong>. V\u00fdnimkou je situ\u00e1cia, kedy sa dohoda uzatv\u00e1ra po skon\u010den\u00ed strednej \u0161koly alebo po skon\u010den\u00ed prv\u00e9ho stup\u0148a vysokej \u0161koly, kedy sa potvrdenie o n\u00e1v\u0161teve \u0161koly nahr\u00e1dza dokladom o riadnom ukon\u010den\u00ed \u0161t\u00fadia (napr\u00edklad vysved\u010denie o z\u00e1vere\u010dnej sk\u00fa\u0161ke, vysved\u010denie o maturitnej sk\u00fa\u0161ke alebo vysoko\u0161kolsk\u00fd diplom).<\/p>\n<h2>Maxim\u00e1lny pracovn\u00fd \u010das pri brig\u00e1dnickej pr\u00e1ci \u0161tudentov<\/h2>\n<p>Pracovn\u00fd \u010das \u0161tudentov pracuj\u00facich na dohodu o brig\u00e1dnickej pr\u00e1ci \u0161tudentov nesmie presiahnu\u0165 <strong>12 hod\u00edn v priebehu 24 hod\u00edn<\/strong>. U mladistv\u00e9ho zamestnanca (mlad\u0161\u00ed ako 18 rokov) nesmie pracovn\u00fd \u010das presiahnu\u0165 8 hod\u00edn v priebehu 24 hod\u00edn. Pr\u00e1ca nad\u010das je v\u0161eobecne pre v\u0161etk\u00fdch zamestnancov pracuj\u00facich na z\u00e1klade doh\u00f4d o pr\u00e1cach vykon\u00e1van\u00fdch mimo pracovn\u00e9ho pomeru zak\u00e1zan\u00e1. Nemo\u017eno ju s nimi dohodn\u00fa\u0165 ani im ju nariadi\u0165.<\/p>\n<p>\u010co sa t\u00fdka t\u00fd\u017edenn\u00e9ho pracovn\u00e9ho \u010dasu, tak na z\u00e1klade dohody o brig\u00e1dnickej pr\u00e1ci \u0161tudentov mo\u017eno vykon\u00e1va\u0165 pr\u00e1cu v rozsahu <strong>najviac 20 hod\u00edn t\u00fd\u017edenne v priemere<\/strong>. A pr\u00e1ve posledn\u00e9 spojenie \u201ev priemere\u201c je d\u00f4le\u017eit\u00e9. Priemer najviac pr\u00edpustn\u00e9ho rozsahu pracovn\u00e9ho \u010dasu sa posudzuje <strong>za cel\u00fa dobu, na ktor\u00fa bola dohoda uzatvoren\u00e1<\/strong>. Zamestnanec pracuj\u00faci na z\u00e1klade dohody o brig\u00e1dnickej pr\u00e1ci \u0161tudentov teda m\u00f4\u017ee t\u00fd\u017edenne odpracova\u0165 aj 40 hod\u00edn, ak za obdobie od za\u010diatku do skon\u010denia dohody nie je t\u00fd\u017edenn\u00fd priemer viac ako 20 hod\u00edn. Napr\u00edklad po\u010das j\u00fala a augusta m\u00f4\u017ee \u0161tudent odpracova\u0165 aj 320 hod\u00edn spolu, ale ak je dohoda uzatvoren\u00e1 na 5 mesiacov (20 t\u00fd\u017ed\u0148ov) a mimo toho u\u017e pracova\u0165 nebude, tak je to v priemere len 16 hod\u00edn za t\u00fd\u017ede\u0148.<\/p>\n<p>TIP: Pre\u010d\u00edtajte si, ak\u00fdmi <a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/mzdy-a-personalistika\/vznik-pracovneho-pomeru-a-nalezitosti-pracovnej-zmluvy\/\">n\u00e1le\u017eitos\u0165ami sa l\u00ed\u0161ia od klasickej pracovnej zmluvy<\/a>.<\/p>\n<h2>Mzda pri pr\u00e1ci na dohodu o brig\u00e1dnickej pr\u00e1ci \u0161tudentov<\/h2>\n<p>Mzda zamestnanca vykon\u00e1vaj\u00faceho pr\u00e1cu na z\u00e1klade dohody o brig\u00e1dnickej pr\u00e1ci \u0161tudentov nesmie by\u0165 ni\u017e\u0161ia ako <a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/mzdy-a-personalistika\/minimalna-mzda-od-roku-2023\/\"><strong>minim\u00e1lna mzda<\/strong><\/a>. V roku 2023 je to <strong>4,023 eura za hodinu<\/strong> vykonanej pr\u00e1ce. Ani na t\u00fato dohodu sa ale nevz\u0165ahuj\u00fa minim\u00e1lne mzdov\u00e9 n\u00e1roky pod\u013ea stup\u0148ov n\u00e1ro\u010dnosti pr\u00e1ce. Z toho vypl\u00fdva, \u017ee aj ke\u010f zamestnanec vykon\u00e1va n\u00e1ro\u010dnej\u0161iu pr\u00e1cu, pri ktorej by musel da\u0165 zamestn\u00e1vate\u013e zamestnancovi pracuj\u00facemu na pracovn\u00fa zmluvu vy\u0161\u0161iu mzdu, tak zamestnancovi pracuj\u00facemu na dohodu o brig\u00e1dnickej pr\u00e1ci \u0161tudentov m\u00f4\u017ee da\u0165 len z\u00e1kladn\u00fa minim\u00e1lnu mzdu.<\/p>\n<p>Pr\u00edplatky&nbsp; za <strong>pr\u00e1cu v sobotu, v nede\u013eu a v noci<\/strong> s\u00fa rovnak\u00e9 ako pre zamestnancov pracuj\u00facich na z\u00e1klade pracovnej zmluvy. V sobotu je to najmenej 50 % minim\u00e1lnej hodinovej mzdy navy\u0161e, v nede\u013eu je to najmenej 100 % minim\u00e1lnej hodinovej mzdy navy\u0161e a v noci je to najmenej 40 % minim\u00e1lnej hodinovej mzdy navy\u0161e. Za pr\u00e1cu vo sviatok zamestnanec pracuj\u00faci na dohodu o brig\u00e1dnickej pr\u00e1ci \u0161tudentov dostane navy\u0161e najmenej 100 % minim\u00e1lnej hodinovej mzdy.<\/p>\n<p>Mzda za vykonan\u00fa pr\u00e1cu je splatn\u00e1 a <strong>mus\u00ed by\u0165 vyplaten\u00e1 najnesk\u00f4r<\/strong> do konca kalend\u00e1rneho mesiaca, ktor\u00fd nasleduje po mesiaci, v ktorom sa pr\u00e1ca vykonala.<\/p>\n<h2>Da\u0148 z pr\u00edjmov pri dohode o brig\u00e1dnickej pr\u00e1ci \u0161tudentov<\/h2>\n<p>Na pr\u00edjmy \u0161tudentov plyn\u00face im z dohody o brig\u00e1dnickej pr\u00e1ci \u0161tudentov sa z h\u013eadiska zdanenia vz\u0165ahuj\u00fa rovnak\u00e9 podmienky, ako na ak\u00fdchko\u013evek in\u00fdch zamestnancov. <strong>Sadzba dane je 19 %<\/strong> z tej \u010dasti <a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/dane\/stanovenie-zakladu-dane-z-prijmu-u-fyzickych-osob\/\">z\u00e1kladu dane z pr\u00edjmov<\/a>, ktor\u00fd v pr\u00edslu\u0161nom kalend\u00e1rnom mesiaci nepresiahne 3&nbsp;453,79 eura. Z presahuj\u00facej v\u00fd\u0161ky z\u00e1kladu dane z pr\u00edjmov sa plat\u00ed 25 % da\u0148 z pr\u00edjmov.<\/p>\n<p>Aj \u0161tudenti si m\u00f4\u017eu na dohodu o brig\u00e1dnickej pr\u00e1ci \u0161tudentov <strong>uplatni\u0165 <\/strong><a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/dane\/nezdanitelna-cast-zakladu-dane-na-danovnika-2022-kto-na-nu-ma-narok-a-kolko-je\/\"><strong>nezdanite\u013en\u00fa \u010das\u0165<\/strong> z\u00e1kladu dane z pr\u00edjmov<\/a> na da\u0148ovn\u00edka vo v\u00fd\u0161ke 410,24 eura mesa\u010dne. Na to je povinnos\u0165ou \u0161tudenta predlo\u017ei\u0165 zamestn\u00e1vate\u013eovi <a href=\"https:\/\/www.financnasprava.sk\/_img\/pfsedit\/Dokumenty_PFS\/Zverejnovanie_dok\/Vzory_tlaciv\/Zavisla_cinnost_5ZD\/2019\/2019.11.22_Vyhl_nezd_VYH36v20.docx\" target=\"_blank\" rel=\"noopener\">vyhl\u00e1senie<\/a>, \u017ee si neuplat\u0148uje n\u00e1rok na nezdanite\u013en\u00fa \u010das\u0165 z\u00e1kladu dane na da\u0148ovn\u00edka u in\u00e9ho zamestn\u00e1vate\u013ea. Nezdanite\u013en\u00fa \u010das\u0165 z\u00e1kladu dane na da\u0148ovn\u00edka si m\u00f4\u017ee \u0161tudent uplat\u0148ova\u0165 v jednom kalend\u00e1rnom mesiaci len u jedn\u00e9ho zamestn\u00e1vate\u013ea.<\/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\/13651\">\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\/13651\">\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>Zdravotn\u00e9 a soci\u00e1lne odvody pri dohod\u00e1ch so \u0161tudentmi<\/h2>\n<p>Z dohody o brig\u00e1dnickej pr\u00e1ci \u0161tudentov <strong>neplat\u00ed zdravotn\u00e9 odvody<\/strong> ani zamestnanec a ani jeho zamestn\u00e1vate\u013e. Nejde toti\u017eto o z\u00e1robkov\u00fa \u010dinnos\u0165 pod\u013ea z\u00e1kona o zdravotnom poisten\u00ed.<\/p>\n<p>V pr\u00edpade <strong>soci\u00e1lnych odvodov je to o nie\u010do zlo\u017eitej\u0161ie<\/strong>. Zamestnanec plat\u00ed len d\u00f4chodkov\u00e9 poistenie (starobn\u00e9 aj invalidn\u00e9). Za neho jeho zamestn\u00e1vate\u013e plat\u00ed d\u00f4chodkov\u00e9 poistenie, garan\u010dn\u00e9 poistenie, \u00farazov\u00e9 poistenie a poistn\u00e9 do rezervn\u00e9ho fondu solidarity.<\/p>\n<p>Av\u0161ak \u0161tudent pracuj\u00faci na z\u00e1klade dohody o brig\u00e1dnickej pr\u00e1ci \u0161tudentov m\u00e1 pr\u00e1vo ur\u010di\u0165 si dohodu na \u00fa\u010dely <strong>uplatnenia odvodovej odpo\u010d\u00edtate\u013enej polo\u017eky<\/strong> so soci\u00e1lneho poistenia. Z pr\u00edjmu nepresahuj\u00faceho sumu 200 eur mesa\u010dne nebude tento \u0161tudent ani jeho zamestn\u00e1vate\u013e plati\u0165 soci\u00e1lne odvody. Soci\u00e1lne odvody sa bud\u00fa plati\u0165 len z pr\u00edjmu presahuj\u00faceho sumu 200 eur. V\u00fdnimkou je len \u00farazov\u00e9 a garan\u010dn\u00e9 poistenie platen\u00e9 zamestn\u00e1vate\u013eom, ktor\u00e9 sa plat\u00ed z plnej hrubej mzdy zamestnanca a nezni\u017euje sa o odvodov\u00fa odpo\u010d\u00edtate\u013en\u00fa polo\u017eku.<\/p>\n<p>Na tento \u00fa\u010del mus\u00ed \u0161tudent predlo\u017ei\u0165 zamestn\u00e1vate\u013eovi na <a href=\"https:\/\/www.socpoist.sk\/api\/idsp\/download\/7458a0be-3e44-4612-8786-6d275c646f52\" target=\"_blank\" rel=\"noopener\">formul\u00e1ri<\/a> Soci\u00e1lnej pois\u0165ovne <strong>ozn\u00e1menie a \u010destn\u00e9 vyhl\u00e1senie na uplat\u0148ovanie odvodovej odpo\u010d\u00edtate\u013enej polo\u017eky<\/strong>. Ak mu toto ozn\u00e1menie predlo\u017e\u00ed najnesk\u00f4r v de\u0148 vzniku dohody, za\u010dne sa odvodov\u00e1 odpo\u010d\u00edtate\u013en\u00e1 polo\u017eka uplat\u0148ova\u0165 u\u017e pri prvej v\u00fdplate, inak a\u017e od nasleduj\u00faceho kalend\u00e1rneho mesiaca. \u0160tudent si m\u00f4\u017ee odvodov\u00fa odpo\u010d\u00edtate\u013en\u00fa polo\u017eku uplatni\u0165 v jednom kalend\u00e1rnom mesiaci len na jednu dohodu. Ak by mal v tom istom kalend\u00e1rnom mesiaci viac brig\u00e1d, nem\u00f4\u017ee si ju uplatni\u0165 na ka\u017ed\u00fa z nich. Zamestn\u00e1vate\u013ea mus\u00ed \u0161tudent na rovnakom formul\u00e1ri informova\u0165 aj o ukon\u010den\u00ed uplat\u0148ovania odvodovej odpo\u010d\u00edtate\u013enej polo\u017eky.<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td style=\"text-align: center;\" rowspan=\"2\">Polo\u017eka<\/td>\n<td style=\"text-align: center;\" colspan=\"2\">Poistn\u00e9 pri uplat\u0148ovan\u00ed odvodovej odpo\u010d\u00edtate\u013enej polo\u017eky z tej \u010dasti hrubej mzdy, ktor\u00e1 presahuje 200 eur a poistn\u00e9 z celej hrubej mzdy, ak sa odvodov\u00e1 odpo\u010d\u00edtate\u013en\u00e1 polo\u017eka neuplat\u0148uje v\u00f4bec<\/td>\n<td style=\"text-align: center;\" colspan=\"2\">Poistn\u00e9 pri uplat\u0148ovan\u00ed odvodovej odpo\u010d\u00edtate\u013enej polo\u017eky z tej \u010dasti hrubej mzdy, ktor\u00e1 nepresahuje 200 eur<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">Zamestnanec<\/td>\n<td style=\"text-align: center;\">Zamestn\u00e1vate\u013e<\/td>\n<td style=\"text-align: center;\">Zamestnanec<\/td>\n<td style=\"text-align: center;\">Zamestn\u00e1vate\u013e<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: center;\">Starobn\u00e9 poistenie<\/td>\n<td style=\"text-align: center;\">4 %<\/td>\n<td style=\"text-align: center;\">14 %<\/td>\n<td style=\"text-align: center;\">x<\/td>\n<td style=\"text-align: center;\">x<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">Invalidn\u00e9 poistenie<\/td>\n<td style=\"text-align: center;\">3 %<\/td>\n<td style=\"text-align: center;\">3 %<\/td>\n<td style=\"text-align: center;\">x<\/td>\n<td style=\"text-align: center;\">x<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">Garan\u010dn\u00e9 poistenie<\/td>\n<td style=\"text-align: center;\">x<\/td>\n<td style=\"text-align: center;\">0,25 %<\/td>\n<td style=\"text-align: center;\">x<\/td>\n<td style=\"text-align: center;\">0,25 %<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">\u00darazov\u00e9 poistenie<\/td>\n<td style=\"text-align: center;\">x<\/td>\n<td style=\"text-align: center;\">0,8 %<\/td>\n<td style=\"text-align: center;\">x<\/td>\n<td style=\"text-align: center;\">0,8 %<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">Rezervn\u00fd fond solidarity<\/td>\n<td style=\"text-align: center;\">x<\/td>\n<td style=\"text-align: center;\">4,75 %<\/td>\n<td style=\"text-align: center;\">x<\/td>\n<td style=\"text-align: center;\">x<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">Spolu<\/td>\n<td style=\"text-align: center;\">7 %<\/td>\n<td style=\"text-align: center;\">22,8 %<\/td>\n<td style=\"text-align: center;\">0 %<\/td>\n<td style=\"text-align: center;\">1,05 %<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>Pr\u00edklad na v\u00fdpo\u010det mzdy a odvodov za brig\u00e1duj\u00faceho \u0161tudenta<\/h2>\n<p>V\u00fdpo\u010det \u010distej mzdy a odvodov pri dohode o brig\u00e1dnickej pr\u00e1ci \u0161tudentov si uk\u00e1\u017eeme na n\u00e1zornom pr\u00edklade s \u010d\u00edslami. Predpokladajme, \u017ee n\u00e1\u0161 \u0161tudent zarob\u00ed za mesiac 800 eur (odpracuje 160 hod\u00edn a m\u00e1 mzdu 5 eur za hodinu). Zamestn\u00e1vate\u013eovi predlo\u017eil vyhl\u00e1senie na uplatnenie nezdanite\u013enej \u010dasti z\u00e1kladu dane na da\u0148ovn\u00edka a vyhl\u00e1senie na uplat\u0148ovanie odvodovej odpo\u010d\u00edtate\u013enej polo\u017eky.<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td style=\"text-align: center;\">Polo\u017eka<\/td>\n<td style=\"text-align: center;\" colspan=\"2\">Zamestnanec<\/td>\n<td style=\"text-align: center;\" colspan=\"2\">Zamestn\u00e1vate\u013e<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: center;\">Hrub\u00e1 mzda<\/td>\n<td style=\"text-align: center;\" colspan=\"4\">800 eur<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">Odvodov\u00e1 odpo\u010d\u00edtate\u013en\u00e1 polo\u017eka<\/td>\n<td style=\"text-align: center;\" colspan=\"4\">200 eur<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">Vymeriavac\u00ed z\u00e1klad pre platenie soci\u00e1lneho poistenia (okrem garan\u010dn\u00e9ho poistenia a \u00farazov\u00e9ho poistenia) zn\u00ed\u017een\u00fd o odvodov\u00fa odpo\u010d\u00edtate\u013en\u00fa polo\u017eku<\/td>\n<td style=\"text-align: center;\" colspan=\"4\">600 eur<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">Starobn\u00e9 poistenie<\/td>\n<td style=\"text-align: center;\">4,00 %<\/td>\n<td style=\"text-align: center;\">24 eur<\/td>\n<td style=\"text-align: center;\">14,00 %<\/td>\n<td style=\"text-align: center;\">84 eur<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">Invalidn\u00e9 poistenie<\/td>\n<td style=\"text-align: center;\">3,00 %<\/td>\n<td style=\"text-align: center;\">18 eur<\/td>\n<td style=\"text-align: center;\">3,00 %<\/td>\n<td style=\"text-align: center;\">18 eur<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">Garan\u010dn\u00e9 poistenie<\/td>\n<td style=\"text-align: center;\">x<\/td>\n<td style=\"text-align: center;\">x<\/td>\n<td style=\"text-align: center;\">0,25 %<\/td>\n<td style=\"text-align: center;\">2 eur\u00e1<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">\u00darazov\u00e9 poistenie<\/td>\n<td style=\"text-align: center;\">x<\/td>\n<td style=\"text-align: center;\">x<\/td>\n<td style=\"text-align: center;\">0,80 %<\/td>\n<td style=\"text-align: center;\">6,40 eura<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">Rezervn\u00fd fond solidarity<\/td>\n<td style=\"text-align: center;\">x<\/td>\n<td style=\"text-align: center;\">x<\/td>\n<td style=\"text-align: center;\">4,75 %<\/td>\n<td style=\"text-align: center;\">28,50 eura<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">Poistenie spolu<\/td>\n<td style=\"text-align: center;\">7,00 %<\/td>\n<td style=\"text-align: center;\">42 eur<\/td>\n<td style=\"text-align: center;\">22,80 %<\/td>\n<td style=\"text-align: center;\">138,90 eura<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">Z\u00e1klad dane z pr\u00edjmov<\/td>\n<td style=\"text-align: center;\" colspan=\"2\">758 eur<\/td>\n<td style=\"text-align: center;\" colspan=\"2\">x<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">Nezdanite\u013en\u00e1 \u010das\u0165 z\u00e1kladu dane na da\u0148ovn\u00edka<\/td>\n<td style=\"text-align: center;\" colspan=\"2\">410,24 eura<\/td>\n<td style=\"text-align: center;\" colspan=\"2\">x<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">Z\u00e1klad dane z pr\u00edjmov zn\u00ed\u017een\u00fd o nezdanite\u013en\u00fa \u010das\u0165 z\u00e1kladu dane na da\u0148ovn\u00edka<\/td>\n<td style=\"text-align: center;\" colspan=\"2\">347,76 eura<\/td>\n<td style=\"text-align: center;\" colspan=\"2\">x<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">Preddavok na da\u0148 z pr\u00edjmov<\/td>\n<td style=\"text-align: center;\" colspan=\"2\">66,07 eura<\/td>\n<td style=\"text-align: center;\" colspan=\"2\">x<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">\u010cist\u00e1 mzda<\/td>\n<td style=\"text-align: center;\" colspan=\"2\">691,93 eura<\/td>\n<td style=\"text-align: center;\" colspan=\"2\">x<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">Celkov\u00e1 cena pr\u00e1ce<\/td>\n<td style=\"text-align: center;\" colspan=\"2\">x<\/td>\n<td style=\"text-align: center;\" colspan=\"2\">938,90 eura<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>Ako ukon\u010di\u0165 dohodu o brig\u00e1dnickej pr\u00e1ci \u0161tudentov<\/h2>\n<p><strong>Dohoda o brig\u00e1dnickej pr\u00e1ci \u0161tudentov sa m\u00f4\u017ee skon\u010di\u0165 nieko\u013ek\u00fdmi sp\u00f4sobmi:<\/strong><\/p>\n<ul>\n<li>sp\u00f4sobom uveden\u00fdm priamo v nej,<\/li>\n<li>uplynut\u00edm doby, na ktor\u00fa bola uzatvoren\u00e1,<\/li>\n<li>dohodou zamestnanca a zamestn\u00e1vate\u013ea na jej ukon\u010den\u00ed,<\/li>\n<li>okam\u017eite v pr\u00edpadoch, v ktor\u00fdch mo\u017eno okam\u017eite skon\u010di\u0165 pracovn\u00fd pomer,<\/li>\n<li>jednostrannou v\u00fdpove\u010fou bez uvedenia d\u00f4vodu s 15-dennou v\u00fdpovednou dobou.<\/li>\n<\/ul>\n<p>Pri skon\u010den\u00ed dohody <strong>zamestn\u00e1vate\u013e vyd\u00e1 zamestnancovi potvrdenie<\/strong> o tom, \u010di sa z jeho odmeny vykon\u00e1vaj\u00fa zr\u00e1\u017eky, v \u010d\u00ed prospech sa vykon\u00e1vaj\u00fa, v akej v\u00fd\u0161ke sa vykon\u00e1vaj\u00fa a v akom porad\u00ed je poh\u013ead\u00e1vka, pre ktor\u00fa sa maj\u00fa zr\u00e1\u017eky \u010falej vykon\u00e1va\u0165.<\/p>\n<p>TIP: Zistite ak\u00e9 s\u00fa sp\u00f4soby <a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/mzdy-a-personalistika\/skoncenie-pracovneho-pomeru-vypoved-dohodou-v-skusobnej-dobe-zo-strany-zamestnavatela\/\">ukon\u010denia pracovn\u00e9ho pomeru<\/a> pri klasickej pracovnej zmluve.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S k\u00fdm mo\u017eno uzatvori\u0165 dohodu o brig\u00e1dnickej pr\u00e1ci \u0161tudentov Ako u\u017e vypl\u00fdva z jej n\u00e1zvu, dohodu o brig\u00e1dnickej pr\u00e1ci \u0161tudentov m\u00f4\u017ee zamestn\u00e1vate\u013e uzatvori\u0165 s len &#8230;<\/p>\n","protected":false},"author":30,"featured_media":13652,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[17],"tags":[1020,1022,1024,1021,1023],"class_list":["post-13651","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-mzdy-a-personalistika","tag-dohoda-o-brigade","tag-pracovny-cas","tag-socialne-odvody","tag-student","tag-zdravotne-odvody"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/13651","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\/30"}],"replies":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=13651"}],"version-history":[{"count":2,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/13651\/revisions"}],"predecessor-version":[{"id":13654,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/13651\/revisions\/13654"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/13652"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=13651"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=13651"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=13651"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}