{"id":13951,"date":"2023-08-30T08:00:00","date_gmt":"2023-08-30T06:00:00","guid":{"rendered":"https:\/\/www.money.sk\/novinky-a-tipy\/?p=13951"},"modified":"2023-10-24T17:45:05","modified_gmt":"2023-10-24T15:45:05","slug":"znizenie-socialnych-odvodov-v-potravinarstve-kedy-a-pre-koho-plati","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/mzdy-a-personalistika\/znizenie-socialnych-odvodov-v-potravinarstve-kedy-a-pre-koho-plati\/","title":{"rendered":"Zn\u00ed\u017eenie soci\u00e1lnych odvodov v potravin\u00e1rstve: Kedy a pre koho plat\u00ed?"},"content":{"rendered":"<h2>Obdobie, na ktor\u00e9 sa zav\u00e1dza v\u00fdnimka z platenia soci\u00e1lnych odvodov<\/h2>\n<p>Novela z\u00e1kona \u010d. 461\/2003 Z. z. o soci\u00e1lnom poisten\u00ed v znen\u00ed neskor\u0161\u00edch predpisov prin\u00e1\u0161a \u00fa\u013eavu pre niektor\u00fdch zamestn\u00e1vate\u013eov. T\u00ed za svojich zamestnancov nebud\u00fa musie\u0165 pol roka plati\u0165 soci\u00e1lne poistenie. V\u00fdnimka z platenia soci\u00e1lneho poistenia sa konkr\u00e9tne uplatn\u00ed na soci\u00e1lne poistenie za obdobie od 1. augusta 2023 (norm\u00e1lne by bolo splatn\u00e9 v septembri 2023) do 31. janu\u00e1ra 2024 (norm\u00e1lne by bolo splatn\u00e9 vo febru\u00e1ri 2024). Ide teda o v\u00fdnimku vz\u0165ahuj\u00facu sa na <strong>mzdy zamestnancov priznan\u00e9 za mesiace august 2023 a\u017e janu\u00e1r 2024<\/strong>.<\/p>\n<h2>Ktor\u00ed zamestn\u00e1vatelia nebud\u00fa musie\u0165 pol roka plati\u0165 soci\u00e1lne odvody<\/h2>\n<p>Ako v\u0161ak bolo nazna\u010den\u00e9 vy\u0161\u0161ie, toto zv\u00fdhodnenie sa nebude t\u00fdka\u0165 v\u0161etk\u00fdch zamestn\u00e1vate\u013eov, ale len toho zamestn\u00e1vate\u013ea, ktor\u00fd vykon\u00e1va hlavn\u00fa ekonomick\u00fa \u010dinnos\u0165 zaraden\u00fa pod\u013ea \u0161tatistickej klasifik\u00e1cie ekonomick\u00fdch \u010dinnost\u00ed SK NACE Rev. 2:<\/p>\n<ul>\n<li><strong>v sekcii A \u2013 PO\u013dNOHOSPOD\u00c1RSTVO, LESN\u00cdCTVO A RYBOLOV<\/strong>, div\u00edzii 01, skupine 01.4 okrem ekonomick\u00fdch \u010dinnost\u00ed v triedach 01.43, 01.44 a 01.49 a<\/li>\n<li><strong>v sekcii C \u2013 PRIEMYSELN\u00c1 V\u00ddROBA<\/strong>, div\u00edzii 10 okrem ekonomick\u00fdch \u010dinnost\u00ed v triedach 10.52, 10.62, 10.72, 10.82 a 10.92 a v div\u00edzii 11, triede 11.07.<\/li>\n<\/ul>\n<p>Hlavnou ekonomickou \u010dinnos\u0165ou sa na tieto \u00fa\u010dely <strong>rozumie ekonomick\u00e1 \u010dinnos\u0165 zap\u00edsan\u00e1<\/strong> v <a href=\"https:\/\/rpo.statistics.sk\/rpo\/#login\" target=\"_blank\" rel=\"noopener\">registri<\/a> pr\u00e1vnick\u00fdch os\u00f4b, podnikate\u013eov a org\u00e1nov verejnej moci. Soci\u00e1lna pois\u0165ov\u0148a preto dotknut\u00fdm zamestn\u00e1vate\u013eom odpor\u00fa\u010da, aby si skontrolovali a pr\u00edpadne aktualizovali svoj SK NACE k\u00f3d veden\u00fd v tomto registri. O zmenu tohto k\u00f3du je mo\u017en\u00e9 po\u017eiada\u0165 osobne, p\u00edsomne alebo elektronicky \u0160tatistick\u00fd \u00farad Slovenskej republiky.<\/p>\n<p>V nasleduj\u00facej tabu\u013eke prin\u00e1\u0161ame konkr\u00e9tny <strong>zoznam k\u00f3dov tried SK NACE Rev. 2<\/strong>, z ktor\u00fdch niektor\u00fd ak m\u00e1 zamestn\u00e1vate\u013e zap\u00edsan\u00fd v registri pr\u00e1vnick\u00fdch os\u00f4b, podnikate\u013eov a org\u00e1nov verejnej moci ako ekonomick\u00fa \u010dinnos\u0165, m\u00f4\u017ee si uplatni\u0165 s v\u00fdnimkou z platenia soci\u00e1lneho poistenia za svojich zamestnancov od augusta 2023 do janu\u00e1ra 2024.<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td><strong>Trieda SK NACE Rev. 2<\/strong><\/td>\n<td><strong>N\u00e1zov triedy SK NACE Rev. 2<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>01.41<\/td>\n<td>Chov dojn\u00edc<\/td>\n<\/tr>\n<tr>\n<td>01.42<\/td>\n<td>Chov ostatn\u00e9ho dobytka a byvolov<\/td>\n<\/tr>\n<tr>\n<td>01.45<\/td>\n<td>Chov oviec a k\u00f4z<\/td>\n<\/tr>\n<tr>\n<td>01.46<\/td>\n<td>Chov o\u0161\u00edpan\u00fdch<\/td>\n<\/tr>\n<tr>\n<td>01.47<\/td>\n<td>Chov hydiny<\/td>\n<\/tr>\n<tr>\n<td>10.11<\/td>\n<td>Spracovanie a konzervovanie m\u00e4sa<\/td>\n<\/tr>\n<tr>\n<td>10.12<\/td>\n<td>Spracovanie a konzervovanie hydinov\u00e9ho m\u00e4sa<\/td>\n<\/tr>\n<tr>\n<td>10.13<\/td>\n<td>Spracovanie m\u00e4sov\u00fdch a hydinov\u00fdch m\u00e4sov\u00fdch v\u00fdrobkov<\/td>\n<\/tr>\n<tr>\n<td>10.20<\/td>\n<td>Spracovanie a konzervovanie r\u00fdb, k\u00f4rovcov a m\u00e4kk\u00fd\u0161ov<\/td>\n<\/tr>\n<tr>\n<td>10.31<\/td>\n<td>Spracovanie a konzervovanie zemiakov<\/td>\n<\/tr>\n<tr>\n<td>10.32<\/td>\n<td>V\u00fdroba ovocnej a zeleninovej \u0161\u0165avy<\/td>\n<\/tr>\n<tr>\n<td>10.39<\/td>\n<td>In\u00e9 spracovanie a konzervovanie ovocia a zeleniny<\/td>\n<\/tr>\n<tr>\n<td>10.41<\/td>\n<td>V\u00fdroba olejov a tukov<\/td>\n<\/tr>\n<tr>\n<td>10.42<\/td>\n<td>V\u00fdroba margar\u00ednu a podobn\u00fdch jedl\u00fdch tukov<\/td>\n<\/tr>\n<tr>\n<td>10.51<\/td>\n<td>Prev\u00e1dzka mliekarn\u00ed a v\u00fdroba syrov<\/td>\n<\/tr>\n<tr>\n<td>10.61<\/td>\n<td>V\u00fdroba mlynsk\u00fdch v\u00fdrobkov<\/td>\n<\/tr>\n<tr>\n<td>10.71<\/td>\n<td>V\u00fdroba chleba; v\u00fdroba \u010derstv\u00e9ho pe\u010diva a kol\u00e1\u010dov<\/td>\n<\/tr>\n<tr>\n<td>10.73<\/td>\n<td>V\u00fdroba rezancov, cestov\u00edn, kuskusu a podobn\u00fdch m\u00fa\u010dnych v\u00fdrobkov<\/td>\n<\/tr>\n<tr>\n<td>10.81<\/td>\n<td>V\u00fdroba cukru<\/td>\n<\/tr>\n<tr>\n<td>10.83<\/td>\n<td>Spracovanie \u010daju a k\u00e1vy<\/td>\n<\/tr>\n<tr>\n<td>10.84<\/td>\n<td>V\u00fdroba koren\u00edn a chu\u0165ov\u00fdch pr\u00edsad<\/td>\n<\/tr>\n<tr>\n<td>10.85<\/td>\n<td>V\u00fdroba pripraven\u00fdch pokrmov a jedla<\/td>\n<\/tr>\n<tr>\n<td>10.86<\/td>\n<td>V\u00fdroba a pr\u00edprava homogenizovan\u00fdch a di\u00e9tnych potrav\u00edn<\/td>\n<\/tr>\n<tr>\n<td>10.89<\/td>\n<td>V\u00fdroba ostatn\u00fdch potravin\u00e1rskych v\u00fdrobkov i. n.<\/td>\n<\/tr>\n<tr>\n<td>10.91<\/td>\n<td>V\u00fdroba a pr\u00edprava krm\u00edv pre hospod\u00e1rske zvierat\u00e1<\/td>\n<\/tr>\n<tr>\n<td>11.07<\/td>\n<td>V\u00fdroba nealkoholick\u00fdch n\u00e1pojov; produkcia miner\u00e1lnych v\u00f4d a in\u00fdch f\u013ea\u0161kov\u00fdch v\u00f4d<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>Zamestnanci bud\u00fa plati\u0165 pln\u00e9 soci\u00e1lne odvody, zamestn\u00e1vate\u013e len symbolick\u00e9<\/h2>\n<p>Je d\u00f4le\u017eit\u00e9 si uvedomi\u0165 to, \u017ee <strong>v\u00fdnimka z povinnosti plati\u0165 soci\u00e1lne poistenie sa vz\u0165ahuje len na poistenie platen\u00e9 zamestn\u00e1vate\u013eom za zamestnancov<\/strong>. Soci\u00e1lne poistenie platen\u00e9 zamestnancom, ktor\u00e9 mu z hrubej mzdy zr\u00e1\u017ea a za neho odv\u00e1dza jeho zamestn\u00e1vate\u013e, zost\u00e1va bezo zmeny. Zn\u00ed\u017eenie soci\u00e1lnych odvodov tak poc\u00edtia len zamestn\u00e1vatelia.<\/p>\n<p><strong>\u00da\u013eava z povinnosti zamestn\u00e1vate\u013ea plati\u0165 soci\u00e1lne poistenie za zamestnanca bude limitovan\u00e1<\/strong> a za kalend\u00e1rny mesiac sa uplatn\u00ed v sume vymeriavacieho z\u00e1kladu vo v\u00fd\u0161ke:<\/p>\n<ul>\n<li>700 eur, pri\u010dom ak vymeriavac\u00ed z\u00e1klad za kalend\u00e1rny mesiac bude ni\u017e\u0161\u00ed ako 700 eur, zamestn\u00e1vate\u013e nie je povinn\u00fd zaplati\u0165 poistn\u00e9 z cel\u00e9ho tak\u00e9hoto vymeriavacieho z\u00e1kladu,<\/li>\n<li>rozdielu sumy 700 eur a <a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/mzdy-a-personalistika\/dohoda-o-brigadnickej-praci-studenta-ake-su-podmienky-v-roku-2023\/\">odvodovej odpo\u010d\u00edtate\u013enej polo\u017eky<\/a> (jej maxim\u00e1lna v\u00fd\u0161ka je 200 eur) alebo <a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/mzdy-a-personalistika\/nova-dohoda-o-pracovnej-cinnosti-na-vykon-sezonnej-prace\/\">odvodovej odpo\u010d\u00edtate\u013enej polo\u017eky pri sez\u00f3nnej pr\u00e1ci<\/a>.<\/li>\n<\/ul>\n<p>Zamestn\u00e1vatelia nie s\u00fa povinn\u00ed od 1. augusta 2023 do 31. janu\u00e1ra 2024 zaplati\u0165 za zamestnanca z vy\u0161\u0161ie uveden\u00e9ho limitovan\u00e9ho vymeriavacieho z\u00e1kladu poistn\u00e9 na nemocensk\u00e9 poistenie, poistn\u00e9 na starobn\u00e9 poistenie, poistn\u00e9 na invalidn\u00e9 poistenie, poistn\u00e9 na poistenie v nezamestnanosti, poistn\u00e9 na financovanie podpory a poistn\u00e9 do rezervn\u00e9ho fondu solidarity. Spolu ide o soci\u00e1lne poistenie vo v\u00fd\u0161ke 24,15 % z hrubej mzdy. V tomto obdob\u00ed bud\u00fa z uveden\u00e9ho limitovan\u00e9ho vymeriavacieho z\u00e1kladu <strong>plati\u0165 len \u00farazov\u00e9 a garan\u010dn\u00e9 poistenie spolu vo v\u00fd\u0161ke 1,05 %<\/strong>.<\/p>\n<p>Z tej \u010dasti vymeriavacieho z\u00e1kladu, ktor\u00e1 <strong>presiahne vy\u0161\u0161ie uveden\u00fd limit, u\u017e zamestn\u00e1vate\u013e bude musie\u0165 za svojho zamestnanca soci\u00e1lne poistenie odvies\u0165<\/strong>. Napr\u00edklad pri mzde 800 eur soci\u00e1lne poistenie platen\u00e9 za zamestnanca vypo\u010d\u00edtan\u00e9 zo sumy 700 eur zamestn\u00e1vate\u013e nemus\u00ed odvies\u0165 (okrem \u00farazov\u00e9ho a garan\u010dn\u00e9ho poistenia). Soci\u00e1lne poistenie vypo\u010d\u00edtan\u00e9 zo sumy 100 eur, ktor\u00e1 prevy\u0161uje limit \u00fa\u013eavy 700 eur, u\u017e bude musie\u0165 zamestn\u00e1vate\u013e za zamestnanca zaplati\u0165.<\/p>\n<h2>V\u00fdnimka sa dotkne v\u0161etk\u00fdch zamestnancov zamestn\u00e1vate\u013ea<\/h2>\n<p>V\u00fdnimka z platenia soci\u00e1lneho poistenia sa dotkne v\u0161etk\u00fdch zamestnancov zamestn\u00e1vate\u013ea. Nez\u00e1le\u017e\u00ed pri tom na tom, \u010di s\u00fa zamestnan\u00ed na pracovn\u00fd pomer alebo dohodu o pr\u00e1ci vykon\u00e1vanej mimo pracovn\u00e9ho pomeru. Takisto nie je rozhoduj\u00face ani to, ak\u00fa \u010dinnos\u0165 konkr\u00e9tny zamestnanec vykon\u00e1va. V\u00fdnimka tak pokryje soci\u00e1lne odvody za <strong>\u00faplne v\u0161etk\u00fdch zamestnancov zamestn\u00e1vate\u013ea<\/strong> vykon\u00e1vaj\u00faceho vybran\u00fa ekonomick\u00fa \u010dinnos\u0165 v potravin\u00e1rstve a v \u017eivo\u010d\u00ed\u0161nej v\u00fdrobe, napr\u00edklad aj za zamestnanca vykon\u00e1vaj\u00faceho administrat\u00edvnu \u010dinnos\u0165.<\/p>\n<h2>Zamestn\u00e1vate\u013e bude Soci\u00e1lnej pois\u0165ovni posiela\u0165 \u201epln\u00e9\u201c v\u00fdkazy<\/h2>\n<p>V povinnostiach zamestn\u00e1vate\u013ea sa v d\u00f4sledku zavedenia \u00fa\u013eavy zo soci\u00e1lneho poistenia platen\u00e9ho za zamestnancov vo v\u0161eobecnosti <strong>zmen\u00ed len jedna vec: odvody za zamestnanca vypo\u010d\u00edtan\u00e9 z vymeriavacieho z\u00e1kladu vo v\u00fd\u0161ke maxim\u00e1lne 700 eur jednoducho nezaplat\u00ed<\/strong>. V\u00fdnimkou je len spom\u00ednan\u00e9 \u00farazov\u00e9 a garan\u010dn\u00e9 poistenie. \u017diadna z ostatn\u00fdch povinnost\u00ed zamestn\u00e1vate\u013ea sa nemen\u00ed, len jednoducho ned\u00f4jde k prevodu ur\u010ditej \u010dasti z celkov\u00e9ho vypo\u010d\u00edtan\u00e9ho soci\u00e1lneho poistenia na \u00fa\u010det Soci\u00e1lnej pois\u0165ovne.<\/p>\n<p>Povinnos\u0165ou zamestn\u00e1vate\u013ea tak bude na\u010falej riadnym sp\u00f4sobom vypo\u010d\u00edtava\u0165 mzdu, odvody, dane a posiela\u0165 pr\u00edslu\u0161n\u00e9 v\u00fdkazy. Vo v\u00fdkazoch pre Soci\u00e1lnu pois\u0165ov\u0148u bude soci\u00e1lne poistenie tie\u017e <strong>vyk\u00e1zan\u00e9 v \u201eplnej\u201c v\u00fd\u0161ke aj ke\u010f zamestn\u00e1vate\u013e \u010das\u0165 z neho nebude povinn\u00fd zaplati\u0165<\/strong>.<\/p>\n<p>Z poh\u013eadu zamestnancov je d\u00f4le\u017eit\u00e9, \u017ee na \u00fa\u010dely ich d\u00f4chodkov\u00fdch n\u00e1rokov sa zamestn\u00e1vate\u013eom vyk\u00e1zan\u00e9 soci\u00e1lne poistenie, ktor\u00e9 nebol povinn\u00fd zaplati\u0165, <strong>pova\u017euje za zaplaten\u00e9 v plnej v\u00fd\u0161ke<\/strong>. Rovnako boli prijat\u00e9 opatrenia zameran\u00e9 na to, aby nedo\u0161lo k po\u0161kodeniu d\u00f4chodkov\u00fdch n\u00e1rokov ani t\u00fdch zamestnancov, ktor\u00ed si tzv. \u201esporia na d\u00f4chodok v druhom pilieri\u201c.<\/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\/13951\">\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\/13951\">\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>Pr\u00edklad na odvody zamestn\u00e1vate\u013ea v potravin\u00e1rstve a v \u017eivo\u010d\u00ed\u0161nej v\u00fdrobe s \u00fa\u013eavou<\/h2>\n<p>Pozrime sa na \u00fa\u013eavu zo soci\u00e1lneho poistenia zamestn\u00e1vate\u013ea v potravin\u00e1rstve a v \u017eivo\u010d\u00ed\u0161nej v\u00fdrobe na konkr\u00e9tnom pr\u00edklade. V na\u0161om pr\u00edklade predpokladajme, \u017ee zamestnanec za kalend\u00e1rny mesiac dosiahne hrub\u00fa mzdu 800 eur. Na \u00fa\u010dely uplatnenie \u00fa\u013eavy bude potrebn\u00e9 pri v\u00fdpo\u010dte soci\u00e1lneho poistenia <strong>platen\u00e9ho zamestn\u00e1vate\u013eom za zamestnanca tento vymeriavac\u00ed z\u00e1klad rozdeli\u0165 na \u010das\u0165 700 eur a \u010das\u0165 100 eur, ktor\u00e1 tento limitovan\u00fd vymeriavac\u00ed z\u00e1klad prevy\u0161uje<\/strong>.<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td style=\"text-align: center;\"><strong>Polo\u017eka<\/strong><\/td>\n<td style=\"text-align: center;\" colspan=\"2\"><strong>Zamestnanec<\/strong><\/td>\n<td style=\"text-align: center;\" colspan=\"4\"><strong>Zamestn\u00e1vate\u013e<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: center;\">Hrub\u00e1 mzda zamestnanca<\/td>\n<td style=\"text-align: center;\" colspan=\"2\">800 \u20ac<\/td>\n<td style=\"text-align: center;\" colspan=\"4\">800 \u20ac<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">Soci\u00e1lne poistenie zo sumy<\/td>\n<td style=\"text-align: center;\" colspan=\"2\">800 \u20ac<\/td>\n<td style=\"text-align: center;\" colspan=\"2\">700 \u20ac<\/td>\n<td style=\"text-align: center;\" colspan=\"2\">100 \u20ac<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">Nemocensk\u00e9 poistenie<\/td>\n<td style=\"text-align: center;\">1,40 %<\/td>\n<td style=\"text-align: center;\">11,20 \u20ac<\/td>\n<td style=\"text-align: center;\">1,40 %<\/td>\n<td style=\"text-align: center;\">9,80 \u20ac<\/td>\n<td style=\"text-align: center;\">1,40 %<\/td>\n<td style=\"text-align: center;\">1,40 \u20ac<\/td>\n<\/tr>\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;\">32 \u20ac<\/td>\n<td style=\"text-align: center;\">14 %<\/td>\n<td style=\"text-align: center;\">98 \u20ac<\/td>\n<td style=\"text-align: center;\">14 %<\/td>\n<td style=\"text-align: center;\">14 \u20ac<\/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;\">24 \u20ac<\/td>\n<td style=\"text-align: center;\">3 %<\/td>\n<td style=\"text-align: center;\">21 \u20ac<\/td>\n<td style=\"text-align: center;\">3 %<\/td>\n<td style=\"text-align: center;\">3 \u20ac<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">Poistenie v nezamestnanosti<\/td>\n<td style=\"text-align: center;\">1 %<\/td>\n<td style=\"text-align: center;\">8 \u20ac<\/td>\n<td style=\"text-align: center;\">1 %<\/td>\n<td style=\"text-align: center;\">7 \u20ac<\/td>\n<td style=\"text-align: center;\">1 %<\/td>\n<td style=\"text-align: center;\">1 \u20ac<\/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;\">1,75 \u20ac<\/td>\n<td style=\"text-align: center;\">0,25 %<\/td>\n<td style=\"text-align: center;\">0,25 \u20ac<\/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;\">5,60 \u20ac<\/td>\n<td style=\"text-align: center;\">0,80 %<\/td>\n<td style=\"text-align: center;\">0,80 \u20ac<\/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;\">33,25 \u20ac<\/td>\n<td style=\"text-align: center;\">4,75 %<\/td>\n<td style=\"text-align: center;\">4,75 \u20ac<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">Soci\u00e1lne poistenie spolu<\/td>\n<td style=\"text-align: center;\">x<\/td>\n<td style=\"text-align: center;\">75,20 \u20ac<\/td>\n<td style=\"text-align: center;\">x<\/td>\n<td style=\"text-align: center;\">176,40 \u20ac<\/td>\n<td style=\"text-align: center;\">x<\/td>\n<td style=\"text-align: center;\">25,20 \u20ac<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Z v\u00fdpo\u010dtov v tabu\u013eke vidie\u0165, \u017ee zamestn\u00e1vate\u013e zo mzdy zamestnanca 800 eur vypo\u010d\u00edta soci\u00e1lne poistenie platen\u00e9 zamestnancom spolu vo v\u00fd\u0161ke 75,20 eura. Zraz\u00ed mu ho zo mzdy a odvedie ho za neho Soci\u00e1lnej pois\u0165ovni. Zo soci\u00e1lneho poistenia, ktor\u00e9 plat\u00ed zamestn\u00e1vate\u013e za zamestnanca, vypo\u010d\u00edtan\u00e9ho z limitovan\u00e9ho vymeriavacieho z\u00e1kladu 700 eur <strong>spolu vo v\u00fd\u0161ke 176,40 eura bude musie\u0165 Soci\u00e1lnej pois\u0165ovni odvies\u0165 len garan\u010dn\u00e9 a \u00farazov\u00e9 poistenie spolu vo v\u00fd\u0161ke 7,35 eura<\/strong>. Zamestn\u00e1vate\u013eova \u00faspora na soci\u00e1lnom poisten\u00ed vplyvom \u00fa\u013eavy je tak v kone\u010dnom d\u00f4sledku 169,05 eura. Okrem toho Soci\u00e1lnej pois\u0165ovni odvedie aj v plnej v\u00fd\u0161ke vypo\u010d\u00edtan\u00e9 soci\u00e1lne poistenie z presahuj\u00facej \u010dasti limitovan\u00e9ho vymeriavacieho z\u00e1kladu 100 eur spolu vo v\u00fd\u0161ke 25,20 eura.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Obdobie, na ktor\u00e9 sa zav\u00e1dza v\u00fdnimka z platenia soci\u00e1lnych odvodov Novela z\u00e1kona \u010d. 461\/2003 Z. z. o soci\u00e1lnom poisten\u00ed v znen\u00ed neskor\u0161\u00edch predpisov prin\u00e1\u0161a \u00fa\u013eavu &#8230;<\/p>\n","protected":false},"author":30,"featured_media":13955,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[17,22],"tags":[386,390],"class_list":["post-13951","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-mzdy-a-personalistika","category-socialne-a-zdravotne-poistenie","tag-odvody","tag-socialne-poistenie"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/13951","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=13951"}],"version-history":[{"count":6,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/13951\/revisions"}],"predecessor-version":[{"id":14139,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/13951\/revisions\/14139"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/13955"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=13951"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=13951"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=13951"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}