{"id":13964,"date":"2023-09-04T08:00:00","date_gmt":"2023-09-04T06:00:00","guid":{"rendered":"https:\/\/www.money.sk\/novinky-a-tipy\/?p=13964"},"modified":"2023-08-27T15:43:00","modified_gmt":"2023-08-27T13:43:00","slug":"co-su-zrazky-zo-mzdy-a-ako-sa-uctuju","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/mzdy-a-personalistika\/co-su-zrazky-zo-mzdy-a-ako-sa-uctuju\/","title":{"rendered":"\u010co s\u00fa zr\u00e1\u017eky zo mzdy a ako sa \u00fa\u010dtuj\u00fa"},"content":{"rendered":"<h2>Z\u00e1konn\u00e9 zr\u00e1\u017eky zo mzdy<\/h2>\n<p>Zr\u00e1\u017eky zo mzdy s\u00fa upraven\u00e9 v\u00a0Z\u00e1konn\u00edku pr\u00e1ce a\u00a0v <a href=\"http:\/\/www.zakonypreludi.sk\/zz\/1995-233\" target=\"_blank\" rel=\"noopener\">Exeku\u010dnom poriadku<\/a>.<\/p>\n<p>Skupiny zr\u00e1\u017eok zo mzdy a\u00a0ich poradie je podrobnej\u0161ie upravuje <a href=\"http:\/\/www.zakonypreludi.sk\/zz\/2001-311#f2652751\" target=\"_blank\" rel=\"noopener\">\u00a7 131 Z\u00e1konn\u00edka pr\u00e1ce<\/a>, ktor\u00fd hovor\u00ed, \u017ee zo mzdy zamestnanca zamestn\u00e1vate\u013e prednostne vykon\u00e1 zr\u00e1\u017eky poistn\u00e9ho na soci\u00e1lne poistenie, preddavkov poistn\u00e9ho na verejn\u00e9 zdravotn\u00e9 poistenie, nedoplatku z ro\u010dn\u00e9ho z\u00fa\u010dtovania preddavkov na verejn\u00e9 zdravotn\u00e9 poistenie, pr\u00edspevku na doplnkov\u00e9 d\u00f4chodkov\u00e9 sporenie, ktor\u00e9 plat\u00ed zamestnanec pod\u013ea osobitn\u00e9ho predpisu, zr\u00e1\u017eky preddavku na da\u0148 alebo dane, nedoplatku preddavku na da\u0148, da\u0148ov\u00e9ho nedoplatku, nedoplatku, ktor\u00fd vznikol zavinen\u00edm da\u0148ovn\u00edka na preddavku na da\u0148 a na dani vr\u00e1tane pr\u00edslu\u0161enstva a nedoplatku z ro\u010dn\u00e9ho z\u00fa\u010dtovania preddavkov na da\u0148 z pr\u00edjmov zo z\u00e1vislej \u010dinnosti.<\/p>\n<p>A\u017e po ich zabezpe\u010den\u00ed m\u00f4\u017ee realizova\u0165 zr\u00e1\u017eky na z\u00e1klade rozhodnut\u00ed s\u00fadu, exeku\u010dn\u00fdch pr\u00edkazov, doh\u00f4d o\u00a0zr\u00e1\u017ekach zo mzdy uzatvoren\u00fdch pod\u013ea Ob\u010dianskeho z\u00e1konn\u00edka a\u00a0doh\u00f4d o\u00a0zr\u00e1\u017ekach zo mzdy uzatvoren\u00fdch medzi zamestn\u00e1vate\u013eom a\u00a0zamestnancom.<\/p>\n<h2>\u010eal\u0161ie zr\u00e1\u017eky zo mzdy<\/h2>\n<p>Po vykonan\u00ed prednostn\u00fdch zr\u00e1\u017eok m\u00f4\u017ee zamestn\u00e1vate\u013e pod\u013ea \u00a7 131 ods. 2 Z\u00e1konn\u00edka pr\u00e1ce zrazi\u0165 zo mzdy:<\/p>\n<ol style=\"list-style-type: lower-alpha;\">\n<li>preddavok na mzdu, ktor\u00fd je zamestnanec povinn\u00fd vr\u00e1ti\u0165 preto, \u017ee neboli splnen\u00e9 podmienky na priznanie tejto mzdy,<\/li>\n<li>sumy postihnut\u00e9 v\u00fdkonom rozhodnutia nariaden\u00fdm s\u00fadom alebo spr\u00e1vnym org\u00e1nom,<\/li>\n<li>pe\u0148a\u017en\u00e9 tresty a pokuty, ako aj n\u00e1hrady ulo\u017een\u00e9 zamestnancovi vykonate\u013en\u00fdm rozhodnut\u00edm pr\u00edslu\u0161n\u00fdch org\u00e1nov,<\/li>\n<li>nepr\u00e1vom prijat\u00e9 sumy d\u00e1vok soci\u00e1lneho poistenia a d\u00f4chodkov starobn\u00e9ho d\u00f4chodkov\u00e9ho sporenia alebo ich preddavky, \u0161t\u00e1tnych soci\u00e1lnych d\u00e1vok, d\u00e1vok v hmotnej n\u00fadzi a pr\u00edspevkov k d\u00e1vke v hmotnej n\u00fadzi, pe\u0148a\u017en\u00fdch pr\u00edspevkov na kompenz\u00e1ciu soci\u00e1lnych d\u00f4sledkov \u0165a\u017ek\u00e9ho zdravotn\u00e9ho postihnutia, ak je zamestnanec povinn\u00fd ich vr\u00e1ti\u0165 na z\u00e1klade vykonate\u013en\u00e9ho rozhodnutia pod\u013ea osobitn\u00e9ho predpisu,<\/li>\n<li>nevy\u00fa\u010dtovan\u00e9 preddavky cestovn\u00fdch n\u00e1hrad,<\/li>\n<li>n\u00e1hradu pr\u00edjmu pri do\u010dasnej pracovnej neschopnosti zamestnanca alebo jej \u010das\u0165, na ktor\u00fa zamestnanec stratil n\u00e1rok alebo mu n\u00e1rok nevznikol,<\/li>\n<li>n\u00e1hradu mzdy za dovolenku, na ktor\u00fa zamestnanec stratil n\u00e1rok, pr\u00edpadne na ktor\u00fa mu n\u00e1rok nevznikol,<\/li>\n<li>n\u00e1hradu mzdy pod\u013ea \u00a7 142 ods. 5 alebo jej \u010das\u0165, na ktor\u00fa zamestnancovi nevznikol n\u00e1rok,<\/li>\n<li>sumu odstupn\u00e9ho alebo jeho \u010das\u0165, ktor\u00fa je zamestnanec povinn\u00fd vr\u00e1ti\u0165 pod\u013ea \u00a7 76 ods. 4,<\/li>\n<li>nevy\u00fa\u010dtovan\u00e9 preddavky na pr\u00edspevok zamestn\u00e1vate\u013ea na stravovanie alebo na \u00fa\u010delovo viazan\u00fd finan\u010dn\u00fd pr\u00edspevok na stravovanie (\u010falej len \u201efinan\u010dn\u00fd pr\u00edspevok na stravovanie\u201c).<\/li>\n<\/ol>\n<h2>Zr\u00e1\u017eky zo mzdy na z\u00e1klade dohody<\/h2>\n<p>Zamestn\u00e1vate\u013e m\u00f4\u017ee vykon\u00e1va\u0165 zr\u00e1\u017eky zo mzdy zamestnanca, av\u0161ak v\u00a0niektor\u00fdch pr\u00edpadoch sa na tento postup vy\u017eaduje aj s\u00fahlas zamestnanca, t. j. uzatvorenie dohody o\u00a0zr\u00e1\u017ekach zo mzdy. Existuj\u00fa dva druhy doh\u00f4d:<\/p>\n<ul>\n<li>dohody o\u00a0zr\u00e1\u017ekach zo mzdy pod\u013ea <a href=\"https:\/\/www.mzdovecentrum.sk\/form\/goto.ashx?t=27&amp;p=1353311&amp;f=3\" target=\"_blank\" rel=\"noopener\">\u00a7\u00a0551 Ob\u010dianskeho z\u00e1konn\u00edka<\/a> \u2013 dohody medzi zamestnancom a\u00a0verite\u013eom na zabezpe\u010denie poh\u013ead\u00e1vky verite\u013ea predlo\u017een\u00e9 zamestn\u00e1vate\u013eovi (verite\u013eom zamestnanca je spravidla banka alebo nebankov\u00e1 spolo\u010dnos\u0165, ktor\u00e1 prostredn\u00edctvom dohody o\u00a0zr\u00e1\u017ekach zo mzdy zabezpe\u010duje poh\u013ead\u00e1vku zo spotrebite\u013esk\u00e9ho \u00faveru),<\/li>\n<li>dohody o\u00a0zr\u00e1\u017ekach zo mzdy pod\u013ea <a href=\"https:\/\/www.mzdovecentrum.sk\/form\/goto.ashx?t=27&amp;p=2651217&amp;f=2\" target=\"_blank\" rel=\"noopener\">\u00a7\u00a020 Z\u00e1konn\u00edka pr\u00e1ce<\/a> medzi zamestnancom a\u00a0zamestn\u00e1vate\u013eom na zabezpe\u010denie poh\u013ead\u00e1vky zamestn\u00e1vate\u013ea.<\/li>\n<\/ul>\n<p>Na z\u00e1klade uzavretej dohody o zr\u00e1\u017ekach zo mzdy vznik\u00e1 teda zamestn\u00e1vate\u013eovi pr\u00e1vo vykona\u0165 zr\u00e1\u017eky zo mzdy. Ak nastane zmena platite\u013ea mzdy, pr\u00e1vo zost\u00e1va zachovan\u00e9 vo\u010di nov\u00e9mu platite\u013eovi mzdy. Dohoda o zr\u00e1\u017ekach zo mzdy mus\u00ed ma\u0165 p\u00edsomn\u00fa formu, inak je neplatn\u00e1. V\u00fd\u0161ka dohodnut\u00fdch zr\u00e1\u017eok zo mzdy nesmie by\u0165 vy\u0161\u0161ia, ne\u017e by boli zr\u00e1\u017eky pri v\u00fdkone rozhodnutia.<\/p>\n<h2>\u00da\u010dtovanie zr\u00e1\u017eky zo mzdy<\/h2>\n<p>Vykon\u00e1vanie zr\u00e1\u017eok m\u00e1 na starosti mzdov\u00e1 \u00fa\u010dtovn\u00ed\u010dka zamestn\u00e1vate\u013ea, ktorej mus\u00ed zamestnanec ozn\u00e1mi\u0165 v\u0161etky potrebn\u00e9 inform\u00e1cie \u2013 treba to, \u017ee mu zr\u00e1\u017eky zo mzdy nariadil s\u00fad (napr. v pr\u00edpade exek\u00facie \u010di spl\u00e1cania v\u00fd\u017eivn\u00e9ho).<\/p>\n<p>D\u00f4le\u017eit\u00e9 je, \u017ee zr\u00e1\u017eky mo\u017eno uplat\u0148ova\u0165 nielen zo mzdy, ale z ak\u00e9hoko\u013evek pr\u00edjmu \u2013 teda aj z odstupn\u00e9ho, d\u00f4chodku, rodi\u010dovsk\u00e9ho pr\u00edspevku \u010di podpory v nezamestnanosti.<\/p>\n<p>O\u00a0hrubej mzde zamestnancov sa \u00fa\u010dtuje na \u00fa\u010dte 521 \u2013 Mzdov\u00e9 n\u00e1klady, s\u00favz\u0165a\u017ene s\u00a0\u00fa\u010dtom 331 \u2013 Zamestnanci.<\/p>\n<p>Poistn\u00e9 do Soci\u00e1lnej a\u00a0zdravotnej pois\u0165ovne platen\u00e9 zamestn\u00e1vate\u013eom za zamestnanca sa \u00fa\u010dtuje na n\u00e1kladovom \u00fa\u010dte 524 \u2013 Z\u00e1konn\u00e9 soci\u00e1lne poistenie, s\u00favz\u0165a\u017ene s\u00a0\u00fa\u010dtom z\u00e1v\u00e4zkov\u00a0 336 \u2013 Z\u00fa\u010dtovanie s\u00a0org\u00e1nmi soci\u00e1lneho zabezpe\u010denia a\u00a0zdravotn\u00e9ho poistenia.<\/p>\n<p>Poistn\u00e9 platen\u00e9 zamestnancom sa \u00fa\u010dtuje ako zr\u00e1\u017eka zo mzdy, teda na \u00fa\u010dte 331 \u2013 Zamestnanci, s\u00fa\u0165a\u017ene s\u00a0\u00fa\u010dtom 336 \u2013 Z\u00fa\u010dtovanie s\u00a0org\u00e1nmi soci\u00e1lneho zabezpe\u010denia a\u00a0zdravotn\u00e9ho poistenia.<\/p>\n<p>Preddavok na da\u0148 z pr\u00edjmov sa podobne, ako poistn\u00e9 platen\u00e9 zamestnancom, \u00fa\u010dtuje ako o zr\u00e1\u017eke zo mzdy, teda na \u00fa\u010dte 331 \u2013 Zamestnanci (pr\u00edpadne \u00fa\u010det 366 ak ide o\u00a0spolo\u010dn\u00edka\/ konate\u013ea), s\u00favz\u0165a\u017ene s\u00a0\u00fa\u010dtom z\u00e1v\u00e4zkov 342 \u2013 Ostatn\u00e9 priame dane.<\/p>\n<p>\u00dahrada \u010distej mzdy, preddavku na da\u0148 z\u00a0pr\u00edjmov a poistn\u00e9ho do Soci\u00e1lnej a\u00a0zdravotnej pois\u0165ovne sa \u00fa\u010dtuje na \u00fa\u010dte pr\u00edslu\u0161n\u00e9ho z\u00e1v\u00e4zku s\u00favz\u0165a\u017ene s\u00a0\u00fa\u010dtom 221 \u2013 Bankov\u00e9 \u00fa\u010dty.<\/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 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\/^(([^<>()[\\]\\\\.,;:\\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\/13964\">\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\/13964\">\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>V\u00fdpo\u010det zr\u00e1\u017eky zo mzdy<\/h2>\n<p>Zr\u00e1\u017eky zo mzdy a z\u00a0in\u00fdch pr\u00edjmov na z\u00e1klade n\u00faten\u00e9ho v\u00fdkonu rozhodnutia sa vykon\u00e1vaj\u00fa zo <em>zvy\u0161ku \u010distej mzdy<\/em> povinn\u00e9ho, ktor\u00fd sa ur\u010d\u00ed z\u00a0\u010distej mzdy a z\u00a0pr\u00edjmov povinn\u00e9ho. Pri v\u00fdpo\u010dte sa pou\u017e\u00edva tzv. tretinov\u00fd syst\u00e9m pod\u013ea Exeku\u010dn\u00e9ho poriadku a Nariadenia vl\u00e1dy SR \u010d. 268\/2006 o rozsahu zr\u00e1\u017eok zo mzdy pri v\u00fdkone rozhodnutia. \u010cist\u00e1 mzda pre \u00fa\u010dely exek\u00faci\u00ed sa vypo\u010d\u00edta tak, \u017ee od hrubej mzdy povinn\u00e9ho sa odpo\u010d\u00edta:<\/p>\n<ul>\n<li>preddavok na zdravotn\u00e9 poistenie,<\/li>\n<li>poistn\u00e9 na soci\u00e1lne poistenie,<\/li>\n<li>preddavok na da\u0148 alebo da\u0148 z pr\u00edjmov fyzick\u00fdch os\u00f4b,<\/li>\n<li>pr\u00edspevok na starobn\u00e9 d\u00f4chodkov\u00e9 sporenie a poistn\u00e9 na soci\u00e1lne zabezpe\u010denie.<\/li>\n<\/ul>\n<p>\u010ealej je potrebn\u00e9 vypo\u010d\u00edta\u0165 nepostihnute\u013en\u00e9 sumy na povinn\u00e9ho a vy\u017eivovan\u00e9 osoby. Pod\u013ea \u00a7 2 ods. 2 nariadenia vl\u00e1dy \u010d. 268\/2006 z\u00e1kladn\u00e1 suma, ktor\u00e1 sa nesmie zrazi\u0165 povinn\u00e9mu z jeho mesa\u010dnej mzdy, je 100 % zo \u017eivotn\u00e9ho minima na plnolet\u00fa fyzick\u00fa osobu platn\u00e9ho v mesiaci, za ktor\u00fd sa vykon\u00e1vaj\u00fa zr\u00e1\u017eky. Pri v\u00fdpo\u010dte nepostihnute\u013enej sumy na vy\u017eivovan\u00e9 osoby je potrebn\u00e9 ur\u010di\u0165 po\u010det vy\u017eivovan\u00fdch os\u00f4b (za vy\u017eivovan\u00e9 osoby s\u00fa pova\u017eovan\u00e9 man\u017eel, man\u017eelka a deti povinn\u00e9ho). Povinn\u00fd sa do tohto po\u010dtu nezah\u0155\u0148a. Pod\u013ea \u00a7 1 ods. 2 nariadenia vl\u00e1dy \u010d. 268\/2006 na ka\u017ed\u00fa osobu, ktorej povinn\u00fd poskytuje v\u00fd\u017eivn\u00e9, sa do nepostihnute\u013enej sumy na \u010fal\u0161ie posudzovan\u00e9 osoby zapo\u010d\u00edtava 25 % zo \u017eivotn\u00e9ho minima na plnolet\u00fa fyzick\u00fa osobu platn\u00e9ho v mesiaci, za ktor\u00fd sa vykon\u00e1vaj\u00fa zr\u00e1\u017eky.<\/p>\n<p>Samotn\u00fd v\u00fdpo\u010det tretinov\u00e9ho syst\u00e9mu je definovan\u00fd v \u00a7 71 ods. 1 Exeku\u010dn\u00e9ho poriadku. Z \u010distej mzdy, ktor\u00e1 zost\u00e1va po odpo\u010d\u00edtan\u00ed z\u00e1kladnej sumy a ktor\u00e1 sa zaokr\u00fahli na eurocenty smerom nadol na sumu delite\u013en\u00fa troma, mo\u017eno zrazi\u0165 na vymo\u017eenie poh\u013ead\u00e1vky opr\u00e1vnen\u00e9ho len jednu tretinu. Na prednostn\u00e9 poh\u013ead\u00e1vky sa zr\u00e1\u017eaj\u00fa dve tretiny. Prednostn\u00e9 poh\u013ead\u00e1vky sa uspokojuj\u00fa najprv z druhej tretiny, a a\u017e vtedy, ak t\u00e1to tretina na ich \u00fahradu nesta\u010d\u00ed, uspokojuj\u00fa sa spolu s ostatn\u00fdmi poh\u013ead\u00e1vkami z prvej tretiny.<\/p>\n<h2>Zr\u00e1\u017eky zo mzdy v Money S3<\/h2>\n<p>Pokia\u013e pou\u017e\u00edvate mzdov\u00fd softv\u00e9r, v\u00fdrazne v\u00e1m pri po\u010d\u00edtan\u00ed zr\u00e1\u017eok zo mzdy u\u013eah\u010d\u00ed pr\u00e1cu. Ak zamestn\u00e1vate napr\u00edklad \u010dloveka, ktor\u00fd je v exek\u00facii alebo spl\u00e1ca v\u00fd\u017eivn\u00e9 na deti, program s\u00e1m vypo\u010d\u00edta hodnotu a zoh\u013eadn\u00ed pri tom nepostihnute\u013en\u00fa \u00a0\u010diastku.<\/p>\n<p>V <a href=\"https:\/\/www.money.sk\/\">\u00fa\u010dtovnom programe Money S3<\/a> na to sl\u00fa\u017ei modul <a href=\"https:\/\/www.money.sk\/vlastnosti\/mzdy-a-personalistika-s3\/\">Mzdy a personalistika<\/a>, ktor\u00fd umo\u017e\u0148uje v\u00fdpo\u010det exek\u00faci\u00ed a hromadn\u00e9 zad\u00e1vanie zr\u00e1\u017eok zo mzdy.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Z\u00e1konn\u00e9 zr\u00e1\u017eky zo mzdy Zr\u00e1\u017eky zo mzdy s\u00fa upraven\u00e9 v\u00a0Z\u00e1konn\u00edku pr\u00e1ce a\u00a0v Exeku\u010dnom poriadku. Skupiny zr\u00e1\u017eok zo mzdy a\u00a0ich poradie je podrobnej\u0161ie upravuje \u00a7 131 &#8230;<\/p>\n","protected":false},"author":2,"featured_media":13968,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[32,17],"tags":[169,509,357,446],"class_list":["post-13964","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-mzdova-evidencia","category-mzdy-a-personalistika","tag-mzda-a-plat","tag-mzdova-evidencia","tag-uctovnictvo","tag-zrazky-zo-mzdy"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/13964","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=13964"}],"version-history":[{"count":3,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/13964\/revisions"}],"predecessor-version":[{"id":13969,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/13964\/revisions\/13969"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/13968"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=13964"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=13964"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=13964"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}