{"id":14122,"date":"2023-10-24T17:01:21","date_gmt":"2023-10-24T15:01:21","guid":{"rendered":"https:\/\/www.money.sk\/novinky-a-tipy\/?p=14122"},"modified":"2025-05-20T11:24:19","modified_gmt":"2025-05-20T09:24:19","slug":"co-su-zlozky-mzdy-a-ake-povinnosti-zamestnavatela-sa-s-nimi-spajaju","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/mzdy-a-personalistika\/co-su-zlozky-mzdy-a-ake-povinnosti-zamestnavatela-sa-s-nimi-spajaju\/","title":{"rendered":"\u010co s\u00fa zlo\u017eky mzdy a ak\u00e9 povinnosti zamestn\u00e1vate\u013ea sa s nimi sp\u00e1jaj\u00fa"},"content":{"rendered":"<h2>Pevn\u00e1 a pohybliv\u00e1 zlo\u017eka mzdy<\/h2>\n<p>Z\u00e1konn\u00edk pr\u00e1ce, konkr\u00e9tne z\u00e1kon 311\/2001 Z. z., definuje mzdu ako pe\u0148a\u017en\u00e9 plnenie alebo plnenie pe\u0148a\u017enej hodnoty poskytovan\u00e9 zamestn\u00e1vate\u013eom zamestnancovi za pr\u00e1cu. Hrub\u00e1 mzda sa sklad\u00e1 z dvoch \u010dast\u00ed. Ka\u017ed\u00e1 mzda m\u00e1 z\u00e1kladn\u00e9 zlo\u017eky, ako aj pohybliv\u00e9 zlo\u017eky mzdy, pri\u010dom konkr\u00e9tne mzdov\u00e9 podmienky si dohodn\u00fa zamestn\u00e1vate\u013e a\u00a0zamestnanec v\u00a0<a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/mzdy-a-personalistika\/vznik-pracovneho-pomeru-a-nalezitosti-pracovnej-zmluvy\/\">pracovnej zmluve<\/a>.<\/p>\n<h3>Pre v\u00fdpo\u010det miezd s\u00fa pre \u00fa\u010dtovn\u00edkov d\u00f4le\u017eit\u00e9 dve zlo\u017eky:<\/h3>\n<p><strong>Z\u00e1kladn\u00e1 zlo\u017eka mzdy<\/strong> \u2013 ozna\u010duje sa aj ako pevn\u00e1 zlo\u017eka mzdy, je poskytovan\u00e1 na z\u00e1klade odpracovan\u00e9ho \u010dasu alebo dosiahnut\u00e9ho v\u00fdkonu, ned\u00e1 sa meni\u0165 bez p\u00edsomnej dohody medzi zamestnancom a\u00a0zamestn\u00e1vate\u013eom (do z\u00e1kladnej zlo\u017eky mzdy nepatria pr\u00edplatky za no\u010dn\u00e9 zmeny, nad\u010dasy \u010di rizikov\u00e9 zamestnanie ani bonusy, odmeny, 13. a 14. plat)<\/p>\n<p><strong>Pohybliv\u00e1 zlo\u017eka mzdy<\/strong> \u2013 ozna\u010duje sa ako variabiln\u00e1 zlo\u017eka mzdy, ich vyplatenie ako aj konkr\u00e9tna v\u00fd\u0161ka z\u00e1vis\u00ed od splnenia kvantitat\u00edvnych alebo kvalitat\u00edvnych parametrov, pr\u00edpadne na z\u00e1klade pracovnej discipl\u00edny a\u00a0podobne.<\/p>\n<p>Pevn\u00e1 zlo\u017eka nesmie by\u0165 ni\u017e\u0161ia ako minim\u00e1lna mzda, v\u00fd\u0161ka pohyblivej zlo\u017eky nie je obmedzen\u00e1 a nemus\u00ed by\u0165 pravidelnou s\u00fa\u010das\u0165ou mzdy.<\/p>\n<h2>Pr\u00edklady pohyblivej zlo\u017eky mzdy<\/h2>\n<p>Do variabilnej zlo\u017eky mzdy patria:<\/p>\n<ul>\n<li>osobn\u00e9 ohodnotenie, ktor\u00fdm zamestn\u00e1vate\u013e oce\u0148uje kvalitu pr\u00e1ce zamestnanca,<\/li>\n<li>pr\u00e9mie, ktor\u00e9 s\u00fa obvykle dan\u00e9 v zmluve \u010di vn\u00fatorn\u00fdmi predpismi a sl\u00fa\u017eia na zv\u00fd\u0161enie motiv\u00e1cie zamestnanca,<\/li>\n<li>odmeny, ktor\u00e9 b\u00fdvaj\u00fa jednorazov\u00e9, vypl\u00e1caj\u00fa sa napr. za splnenie mimoriadnych \u00faloh,<\/li>\n<li>n\u00e1hrady mzdy za dovolenku, \u0161t\u00e1tny sviatok alebo za chorobu,<\/li>\n<li><a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/mzdy-a-personalistika\/nahrada-mzdy-za-sviatok-a-priplatky-za-pracu-nadcas\/\">pr\u00edplatky za pr\u00e1cu nad\u010das<\/a>, v \u0161t\u00e1tny sviatok, v noci, v sobotu a nede\u013eu, za pr\u00e1cu v s\u0165a\u017eenom pracovnom prostred\u00ed.<\/li>\n<\/ul>\n<h2>Povinnosti zamestn\u00e1vate\u013ea pri stanoven\u00ed v\u00fd\u0161ky pohyblivej zlo\u017eky<\/h2>\n<p>S pohyblivou \u010das\u0165ou mzdy nesmie zamestn\u00e1vate\u013e naklada\u0165 \u00faplne \u013eubovo\u013ene. M\u00e1 s\u00edce pr\u00e1vo ur\u010di\u0165, kedy bude pohybliv\u00e1 zlo\u017eka mzdy vypl\u00e1can\u00e1, ale podmienky a v\u00fd\u0161ku (\u010di rozp\u00e4tie mo\u017en\u00e9ho bonusu) mus\u00ed uvies\u0165 v zmluve so zamestnancom alebo stanovi\u0165 vn\u00fatorn\u00fdm predpisom. Bez s\u00fahlasu zamestnancov ich potom nesmie meni\u0165.<\/p>\n<p>\u010eal\u0161ou povinnos\u0165ou zamestn\u00e1vate\u013ea je dodr\u017eanie z\u00e1sady rovnak\u00e9ho zaobch\u00e1dzania so zamestnancami. Ak dvaja zamestnanci splnia podmienky rovnako, obom patr\u00ed rovnak\u00fd bonus.<\/p>\n<p>Ak zamestn\u00e1vate\u013e bezd\u00f4vodne nevyplat\u00ed pohybliv\u00fa \u010das\u0165 mzdy, ktor\u00e1 zamestnancovi patr\u00ed, m\u00f4\u017ee sa zamestnanec obr\u00e1ti\u0165 na in\u0161pektor\u00e1t pr\u00e1ce.<\/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\/14122\">\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\/14122\">\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 mzdy pod\u013ea jednotliv\u00fdch zlo\u017eiek<\/h2>\n<p><a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/mzdy-a-personalistika\/ako-na-jednoduche-spracovanie-miezd-v-uctovnom-programe-money-s3\/\">Spracovanie miezd<\/a> m\u00e1 na starosti mzdov\u00e1 \u00fa\u010dtovn\u00ed\u010dka a riadi sa pri tom z\u00e1konn\u00edkom pr\u00e1ce. Najsk\u00f4r zhroma\u017edia d\u00f4le\u017eit\u00e9 podklady o ka\u017edom zamestnancovi, typicky s\u00fa to \u00fadaje o:<\/p>\n<ul>\n<li>odpracovanej dobe,<\/li>\n<li>pracovn\u00fdch cest\u00e1ch,<\/li>\n<li>\u010derpanie dovolenky,<\/li>\n<li>dobe choroby,<\/li>\n<li>n\u00e1v\u0161tev\u00e1ch lek\u00e1rov,<\/li>\n<li>odmen\u00e1ch a \u010fal\u0161\u00edch pohybliv\u00fdch zlo\u017ek\u00e1ch mzdy.<\/li>\n<\/ul>\n<p>Na z\u00e1klade t\u00fdchto inform\u00e1ci\u00ed spo\u010d\u00edta hrub\u00fa mzdu. Da\u0148 sa odv\u00e1dza z hrubej mzdy, ktor\u00e1 je zn\u00ed\u017een\u00e1 o\u00a0odvody zamestnanca a nezdanite\u013en\u00e9 \u010dasti. Po odpo\u010d\u00edtan\u00ed zr\u00e1\u017eok (napr. z\u00e1loha na da\u0148 z pr\u00edjmu) je v\u00fdsledkom \u010dist\u00e1 mzda. Od nej sa \u010falej od\u010d\u00edtaj\u00fa ostatn\u00e9 zr\u00e1\u017eky (napr. v\u00fd\u017eivn\u00e9, sporenie alebo napr\u00edklad exek\u00facia) a vznik\u00e1 \u010diastka na v\u00fdplatu \u2013 teda peniaze vyplaten\u00e9 zamestnancovi.<\/p>\n<p>V\u0161etky tieto \u00fadaje sa uv\u00e1dzaj\u00fa na v\u00fdplatnej p\u00e1ske, ktor\u00fa mus\u00ed mzdov\u00e1 \u00fa\u010dtovn\u00ed\u010dka vystavi\u0165 a odovzda\u0165 zamestnancovi pracuj\u00facemu na HPP, DP\u010c i DPP.<\/p>\n<h2>Ako na v\u00fdpo\u010det a evidenciu mzdy v \u00fa\u010dtovnom programe Money S3<\/h2>\n<p>Evidenciu v\u0161etk\u00fdch \u00fadajov o zamestnancoch a pravideln\u00fd v\u00fdpo\u010det mzdy u\u013eah\u010duje <a href=\"https:\/\/www.money.sk\/vlastnosti\/mzdy-a-personalistika-s3\/\">mzdov\u00fd program<\/a>. Mzdov\u00e1 \u00fa\u010dtovn\u00ed\u010dka v \u0148om nastav\u00ed zlo\u017eky mzdy pre ka\u017ed\u00e9ho zamestnanca a potom len zad\u00e1 po\u010dty odpracovan\u00fdch hod\u00edn, dovolenky \u010di neschopenky a behom chv\u00edle m\u00e1 hotovo. Program navy\u0161e po\u010d\u00edta s aktu\u00e1lnymi hodnotami pod\u013ea z\u00e1kona, tak\u017ee si \u00fa\u010dtovn\u00edk nemus\u00ed str\u00e1\u017ei\u0165 napr\u00edklad v\u00fd\u0161ku odvodov na pois\u0165ov\u0148u.<\/p>\n<p>Pre men\u0161ie a stredn\u00e9 firmy alebo pre \u00fa\u010dtovn\u00e9 kancel\u00e1rie, ktor\u00e9 sa staraj\u00fa o mzdov\u00fa agendu viacer\u00fdm klientom, je ide\u00e1lny modul Mzdy a personalistika, ktor\u00fd je s\u00fa\u010das\u0165ou <a href=\"https:\/\/www.money.sk\/\">\u00fa\u010dtovn\u00e9ho programu Money S3<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Pevn\u00e1 a pohybliv\u00e1 zlo\u017eka mzdy Z\u00e1konn\u00edk pr\u00e1ce, konkr\u00e9tne z\u00e1kon 311\/2001 Z. z., definuje mzdu ako pe\u0148a\u017en\u00e9 plnenie alebo plnenie pe\u0148a\u017enej hodnoty poskytovan\u00e9 zamestn\u00e1vate\u013eom zamestnancovi za &#8230;<\/p>\n","protected":false},"author":30,"featured_media":14127,"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],"class_list":["post-14122","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"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14122","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=14122"}],"version-history":[{"count":8,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14122\/revisions"}],"predecessor-version":[{"id":16047,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14122\/revisions\/16047"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/14127"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=14122"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=14122"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=14122"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}