{"id":13803,"date":"2025-01-20T14:03:49","date_gmt":"2025-01-20T13:03:49","guid":{"rendered":"https:\/\/www.money.sk\/novinky-a-tipy\/?p=13803"},"modified":"2025-01-20T14:07:43","modified_gmt":"2025-01-20T13:07:43","slug":"potvrdenie-o-zdanitelnych-prijmoch-co-to-je-co-musi-obsahovat-a-kedy-sa-vydava","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/uctovnictvo\/potvrdenie-o-zdanitelnych-prijmoch-co-to-je-co-musi-obsahovat-a-kedy-sa-vydava\/","title":{"rendered":"Potvrdenie o zdanite\u013en\u00fdch pr\u00edjmoch: \u010co to je, \u010do mus\u00ed obsahova\u0165 a kedy sa vyd\u00e1va?"},"content":{"rendered":"<h2>Potvrdenie o zdanite\u013en\u00fdch pr\u00edjmoch: \u010do to je<\/h2>\n<p>Cel\u00fd formul\u00e1r sa naz\u00fdva 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 v znen\u00ed neskor\u0161\u00edch predpisov (\u010falej len \u201ez\u00e1kon\u201c). Je to dokument, ktor\u00fd vystavuje zamestn\u00e1vate\u013e \u2013 hovor\u00ed v \u0148om:<\/p>\n<ul>\n<li>ko\u013eko zamestnanec za cel\u00fd rok zarobil,<\/li>\n<li>v akej v\u00fd\u0161ke za neho zamestn\u00e1vate\u013e <strong>odv\u00e1dzal zr\u00e1\u017ekov\u00fa da\u0148 z pr\u00edjmov<\/strong>,<\/li>\n<li>ko\u013eko zamestnanec <strong>zaplatil na soci\u00e1lnom a zdravotnom poisten\u00ed<\/strong>,<\/li>\n<li>ak\u00e9 <strong>da\u0148ov\u00e9 zv\u00fdhodnenia<\/strong> zamestn\u00e1vate\u013e zamestnancovi uplat\u0148oval.<\/li>\n<\/ul>\n<h2>Kde zohna\u0165 potvrdenie o zdanite\u013en\u00fdch pr\u00edjmoch<\/h2>\n<p>Jeho <strong>aktu\u00e1lnu verziu n\u00e1jdete<\/strong> na <a href=\"https:\/\/www.financnasprava.sk\/sk\/elektronicke-sluzby\/verejne-sluzby\/katalog-danovych-a-colnych\/zoznam_vzorov_vydanych_fr_sr\/tlaciva-zc-5zdp\" target=\"_blank\" rel=\"noopener\">webe finan\u010dnej spr\u00e1vy<\/a> v \u010dasti Formul\u00e1re, sekcia Vzory tla\u010d\u00edv vydan\u00fdch FR SR, MF SR a org\u00e1nmi E\u00da a podsekcia Tla\u010div\u00e1 pou\u017e\u00edvan\u00e9 v s\u00favislosti s pr\u00edjmami zo z\u00e1vislej \u010dinnosti pod\u013ea \u00a7 5 ZDP.<\/p>\n<p>Dokument typicky <strong>vyp\u013a\u0148a mzdov\u00e1 \u00fa\u010dtovn\u00ed\u010dka<\/strong> \u010di in\u00e1 osoba zodpovedn\u00e1 za mzdy.<\/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\/13803\">\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\/13803\">\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>Kedy sa vyd\u00e1va potvrdenie o zdanite\u013en\u00fdch pr\u00edjmoch<\/h2>\n<p>Potvrdenie o\u00a0zdanite\u013en\u00fdch pr\u00edjmoch zo zamestnania typicky potrebuje <strong>zamestnanec, ktor\u00fd si privyr\u00e1ba podnikan\u00edm<\/strong>. V tomto pr\u00edpade si obvykle spracov\u00e1va da\u0148ov\u00e9 priznanie s\u00e1m alebo si naj\u00edma <a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/uctovnictvo\/interne-alebo-externe-vedenie-uctovnictva-co-sa-vam-oplati-viac\/\">extern\u00e9ho \u00fa\u010dtovn\u00edka<\/a>.<\/p>\n<p>V priznan\u00ed mus\u00ed uvies\u0165 v\u0161etky svoje pr\u00edjmy, tak ako tie z podnikania a pr\u00edpadn\u00fdch \u010fal\u0161\u00edch zdrojov, tak aj pr\u00edjmy zo zamestnania. Formul\u00e1r sl\u00fa\u017ei ako <strong>pr\u00edloha k jeho da\u0148ov\u00e9mu priznaniu<\/strong>.<\/p>\n<p>Potvrdenie o zdanite\u013en\u00fdch pr\u00edjmoch tie\u017e potrebuje zamestnanec, ktor\u00fd u v\u00e1s <a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/mzdy-a-personalistika\/skoncenie-pracovneho-pomeru-vypoved-dohodou-v-skusobnej-dobe-zo-strany-zamestnavatela\/\">kon\u010d\u00ed pracovn\u00fd pomer<\/a>. Nez\u00e1le\u017e\u00ed na tom, \u010di podnik\u00e1, alebo nie. Zamestnanec tento dokument odovzd\u00e1 u mzdovej \u00fa\u010dtovn\u00ed\u010dky svojho nov\u00e9ho zamestn\u00e1vate\u013ea, aby mu mohla nasleduj\u00faci rok spracova\u0165 <a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/dane\/rocne-zuctovanie-dane-alebo-co-musi-zamestnanec-priniest-zamestnavatelovi\/\">ro\u010dn\u00e9 z\u00fa\u010dtovanie dane<\/a>. Potvrdenie kon\u010diacemu zamestnancovi ide\u00e1lne vystavte automaticky po tom, \u010do spracujete jeho posledn\u00fa mzdu.<\/p>\n<p>Potvrdenie taktie\u017e vystavujete zamestnancovi, ktor\u00fd <a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/mzdy-a-personalistika\/subezny-pracovny-pomer\/\">s\u00fabe\u017ene pracuje u viacer\u00fdch zamestn\u00e1vate\u013eov<\/a>, a ro\u010dn\u00e9 z\u00fa\u010dtovanie dane si nech\u00e1va spracova\u0165 u svojho \u010fal\u0161ieho zamestn\u00e1vate\u013ea (nie u v\u00e1s).<\/p>\n<p>Ako zamestn\u00e1vatelia m\u00e1te povinnos\u0165 potvrdenie o zdanite\u013en\u00fdch pr\u00edjmoch zamestnancovi <strong>vystavi\u0165 a doru\u010di\u0165 v nasleduj\u00facich term\u00ednoch<\/strong>:<\/p>\n<ul>\n<li aria-level=\"1\">najnesk\u00f4r do 10. marca po skon\u010den\u00ed roka, za ktor\u00fd ste zamestnancovi vypl\u00e1cali pr\u00edjmy, ak v\u00e1s zamestnanec ne\u017eiada o vykonanie ro\u010dn\u00e9ho z\u00fa\u010dtovania dane,<\/li>\n<li aria-level=\"1\">najnesk\u00f4r do 10. febru\u00e1ra po skon\u010den\u00ed roka, za ktor\u00fd ste zamestnancovi vypl\u00e1cali pr\u00edjmy, ak zamestnanec \u017eiada o vykonanie ro\u010dn\u00e9ho z\u00fa\u010dtovania dane in\u00e9ho zamestn\u00e1vate\u013ea a ak o vystavenie dokladu po\u017eiada najnesk\u00f4r do 5. febru\u00e1ra po skon\u010den\u00ed roka.<\/li>\n<\/ul>\n<p>In\u00fdmi slovami povedan\u00e9, potvrdenie o zdanite\u013en\u00fdch pr\u00edjmoch zamestnancovi nemus\u00edte vystavi\u0165 a doru\u010di\u0165 jedine vtedy, ak v\u00e1s po\u017eiadal o vykonanie ro\u010dn\u00e9ho z\u00fa\u010dtovania dane.<\/p>\n\n    <div class=\"promoboxs3\">\n      <div class=\"promoboxs3__content\">\n        <div class=\"promoboxs3__content-label\">\n          Tip redakcie\n        <\/div>\n        <div class=\"promoboxs3__content-heading\">\n          Vysk\u00fa\u0161ajte si zadarmo \u00fa\u010dtovn\u00fd program Money&nbsp;S3\n        <\/div>\n        <div class=\"promoboxs3__content-text\">\n          S&nbsp;n\u00edm m\u00f4\u017eete jednoducho <strong>vies\u0165 \u00fa\u010dtovn\u00edctvo, vystavova\u0165 fakt\u00fary \u010di evidova\u0165 sklad<\/strong> pre kamenn\u00fd i&nbsp;online predaj\n        <\/div>\n        <div class=\"promoboxs3__content-cta\">\n          <a href=\"\/cennik-s3\/vyskusat-money-s3\/\" class=\"c-btn--large\">Stiahnu\u0165 sk\u00fa\u0161obn\u00fa verziu<\/a>\n        <\/div>\n      <\/div>\n      <div class=\"promoboxs3__illustration\">\n        <img decoding=\"async\" src=\"\/wp-content\/themes\/money-blog\/inc\/assets\/img\/promobox-s3.png\" alt=\"Money S3\">\n      <\/div>\n\t\t<\/div>\n  \n<h2>Ako vyplni\u0165 potvrdenie o zdanite\u013en\u00fdch pr\u00edjmoch<\/h2>\n<p>Ako prv\u00e9 vypln\u00edte \u00fadaje o zamestnancovi pod\u013ea <strong>inform\u00e1ci\u00ed, ktor\u00e9 o \u0148om vediete v person\u00e1lnej agende<\/strong>. Potom v\u00a0II. oddiely uvediete celkov\u00e9 ro\u010dn\u00e9 pr\u00edjmy zo z\u00e1vislej \u010dinnosti (hrub\u00e1 mzda za cel\u00fd rok alebo za obdobie, v ktorom u v\u00e1s zamestnanec pracoval) a\u00a0\u00fahrn poistn\u00e9ho a\u00a0preddavkov na da\u0148, \u00fahrn niektor\u00fdch pr\u00edjmov osloboden\u00fdch od dane, sumu uplatnenej nezdanite\u013enej \u010dasti z\u00e1kladu dane na da\u0148ovn\u00edka, sumu zamestn\u00e1vate\u013eom zrazen\u00fdch pr\u00edspevkov na doplnkov\u00e9 d\u00f4chodkov\u00e9 sporenie, ozna\u010denie mesiacov, v ktor\u00fdch u v\u00e1s zamestnanec pracoval a taktie\u017e \u00fadaje o vyplatenom da\u0148ovom bonuse. III. oddiel je zameran\u00fd na \u00fadaje o zamestn\u00e1vate\u013eovi.<\/p>\n<p>Pokia\u013e by ste si s niektor\u00fdmi kol\u00f3nkami nevedeli rady, na druhej str\u00e1nke formul\u00e1ra n\u00e1jdete vysvetlivky.<\/p>\n<p>Najjednoduch\u0161ie spracujete potvrdenie o zdanite\u013en\u00fdch pr\u00edjmoch v \u00fa\u010dtovnom programe, napr\u00edklad <a href=\"https:\/\/www.money.sk\/\">Money S3<\/a>. Softv\u00e9r na \u00fa\u010dtovn\u00edctvo m\u00e1 modul <a href=\"https:\/\/www.money.sk\/vlastnosti\/mzdy-a-personalistika-s3\/\">Mzdy a personalistika<\/a>, ktor\u00fd v\u00e1m nahrad\u00ed samostatn\u00fd mzdov\u00fd program. V\u010faka tomu m\u00e1te v\u0161etko v jednom syst\u00e9me a neplat\u00edte zbyto\u010dne za dva.<\/p>\n<p>V Money S3 jednoducho na\u010d\u00edtate osobn\u00e9 \u00fadaje zamestnanca aj \u010fal\u0161ie potrebn\u00e9 \u010d\u00edsla. Program na \u00fa\u010dtovn\u00edctvo m\u00f4\u017eete najprv pou\u017e\u00edva\u0165 <a href=\"https:\/\/www.money.sk\/cennik-s3\/vyskusat-money-s3\/\">zadarmo<\/a>. T\u00fdm si ho d\u00f4kladne otestujete, a pokia\u013e v\u00e1m vyhovuje, nesk\u00f4r plynule prejdete na <a href=\"https:\/\/www.money.sk\/cennik-s3\/\">platen\u00fa verziu<\/a>.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-13804\" src=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/07\/potvrdenie-o-zdanitelnych-prijmoch-fyzickej-osoby-formular.png\" alt=\"\" width=\"768\" height=\"859\" srcset=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/07\/potvrdenie-o-zdanitelnych-prijmoch-fyzickej-osoby-formular.png 768w, https:\/\/www.money.sk\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/07\/potvrdenie-o-zdanitelnych-prijmoch-fyzickej-osoby-formular-268x300.png 268w, https:\/\/www.money.sk\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/07\/potvrdenie-o-zdanitelnych-prijmoch-fyzickej-osoby-formular-134x150.png 134w\" sizes=\"auto, (max-width: 768px) 100vw, 768px\" \/><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Potvrdenie o zdanite\u013en\u00fdch pr\u00edjmoch: \u010do to je Cel\u00fd formul\u00e1r sa naz\u00fdva Potvrdenie o zdanite\u013en\u00fdch pr\u00edjmoch fyzickej osoby zo z\u00e1vislej \u010dinnosti a \u010fal\u0161\u00edch \u00fadajoch pod\u013ea \u00a7 &#8230;<\/p>\n","protected":false},"author":2,"featured_media":13805,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[6],"tags":[1009],"class_list":["post-13803","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uctovnictvo","tag-potvrdenie-o-zdanitelnych-prijmoch"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/13803","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=13803"}],"version-history":[{"count":6,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/13803\/revisions"}],"predecessor-version":[{"id":15216,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/13803\/revisions\/15216"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/13805"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=13803"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=13803"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=13803"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}