{"id":14268,"date":"2024-01-17T10:57:44","date_gmt":"2024-01-17T09:57:44","guid":{"rendered":"https:\/\/www.money.sk\/novinky-a-tipy\/?p=14268"},"modified":"2024-01-17T10:58:31","modified_gmt":"2024-01-17T09:58:31","slug":"hlavna-a-vedlajsia-cinnost-szco-v-com-su-hlavne-rozdiely","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/podnikanie\/hlavna-a-vedlajsia-cinnost-szco-v-com-su-hlavne-rozdiely\/","title":{"rendered":"Hlavn\u00e1 a ved\u013eaj\u0161ia \u010dinnos\u0165 SZ\u010cO: V \u010dom s\u00fa hlavn\u00e9 rozdiely?"},"content":{"rendered":"<h2>Podnikanie, ako hlavn\u00e1 \u010dinnos\u0165<\/h2>\n<p>Ak ako SZ\u010cO vykon\u00e1vate hlavn\u00fa \u010dinnos\u0165 ste podnikate\u013eom na \u201epln\u00fd \u00fav\u00e4zok\u201c. \u017divnos\u0165 je va\u0161ou hlavnou pracovnou n\u00e1pl\u0148ou a <strong>hne\u010f od prv\u00e9ho mesiaca podnikania mus\u00edte plati\u0165 aspo\u0148 minim\u00e1lne preddavky na zdravotn\u00e9 poistenie, pri\u010dom minim\u00e1lny odvod pre rok 2023 je vo v\u00fd\u0161ke 84,77 \u20ac mesa\u010dne<\/strong>.<\/p>\n<p>Po skon\u010den\u00ed roka sa tieto preddavky porovnaj\u00fa so\u00a0sumou poistn\u00e9ho, ktor\u00e1 vy\u0161la na\u00a0z\u00e1klade dosiahnut\u00e9ho z\u00e1kladu dane, a\u00a0\u017eivnostn\u00edkovi tak m\u00f4\u017ee vyjs\u0165 aj nedoplatok. Naopak platenie odvodov do\u00a0Soci\u00e1lnej pois\u0165ovne\u00a0sa net\u00fdka za\u010d\u00ednaj\u00faceho \u017eivnostn\u00edka hne\u010f, najsk\u00f4r je to od\u00a01.\u00a0j\u00fala nasleduj\u00faceho roka. Vznik tejto povinnosti z\u00e1vis\u00ed od\u00a0v\u00fd\u0161ky dosiahnut\u00fdch pr\u00edjmov a povinnos\u0165 v\u00e1m vznikne najsk\u00f4r po <a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/dane\/kto-ma-povinnost-podat-danove-priznanie\/\">podan\u00ed da\u0148ov\u00e9ho priznania<\/a> a prekro\u010den\u00ed z\u00e1konom stanovenej hranice pr\u00edjmu pre konkr\u00e9tny rok.<\/p>\n<p><strong>Sadzba soci\u00e1lneho poistenia je 33,15 % z vymeriavacieho z\u00e1kladu. Sadzba zdravotn\u00e9ho poistenia je 14 % z vymeriavacieho z\u00e1kladu. Minim\u00e1lny mesa\u010dn\u00fd vymeriavac\u00ed je v roku 2023\u00a0je stanoven\u00fd vo v\u00fd\u0161ke 605,50\u00a0\u20ac.<\/strong><\/p>\n<p>Ako SZ\u010cO plat\u00edte aj da\u0148 z pr\u00edjmu. Da\u0148 sa vypo\u010d\u00edta ako n\u00e1sobok z\u00e1kladu dane a\u00a0sadzby dane, m\u00e1me 3 sadzby dane:<\/p>\n<ol>\n<li><strong>15 %,<\/strong> ak zdanite\u013en\u00e9 pr\u00edjmy (v\u00fdnosy) da\u0148ovn\u00edka s\u00fa za zda\u0148ovacie obdobie vo v\u00fd\u0161ke neprevy\u0161uj\u00facej 49 790 \u20ac,<\/li>\n<li><strong>19%<\/strong> ak zdanite\u013en\u00e9 pr\u00edjmy s\u00fa vo v\u00fd\u0161ke prevy\u0161uj\u00facej sumu 49 790 \u20ac tak z\u00a0tej \u010dasti z\u00e1kladu dane, ktor\u00e1 nepresiahne sumu 41,445.46 \u20ac,<\/li>\n<li><strong>25% <\/strong>pri zdanite\u013en\u00fdch pr\u00edjmoch nad sumu 49\u00a0790 \u20acz tej \u010dasti z\u00e1kladu dane, ktor\u00e1 presiahne sumu 41,445.46 \u20ac.<\/li>\n<\/ol>\n<h2>Podnikanie, ako ved\u013eaj\u0161ia \u010dinnos\u0165<\/h2>\n<p>SZ\u010cO vykon\u00e1vaj\u00face podnikate\u013esk\u00fa \u010dinnos\u0165 ako ved\u013eaj\u0161iu to maj\u00fa jednoduch\u0161ie \u2013 <strong>nemusia toti\u017e plati\u0165 preddavky v\u00a0minim\u00e1lnej v\u00fd\u0161ke a ich poplatky s\u00fa v\u0161eobecne ni\u017e\u0161ie.<\/strong> Nevz\u0165ahuje sa na V\u00e1s minim\u00e1lny vymeriavac\u00ed z\u00e1klad pre platenie zdravotn\u00e9ho poistenia, preto si za\u010d\u00ednaj\u00faca SZ\u010cO, ktor\u00e1 m\u00e1 podnikanie ako ved\u013eaj\u0161iu \u010dinnos\u0165 m\u00f4\u017ee ur\u010di\u0165 v\u00fd\u0161ku preddavku na zdravotn\u00e9 poistenie sama. V ka\u017edom pr\u00edpade plat\u00ed, \u017ee ved\u013eaj\u0161iu \u010dinnos\u0165 m\u00f4\u017eete prev\u00e1dzkova\u0165, ak spln\u00edte aspo\u0148 jednu z t\u00fdchto podmienok<\/p>\n<ul>\n<li>ste \u0161tudent do 26 rokov,<\/li>\n<li>ste zamestnan\u00ed a zamestn\u00e1vate\u013e za v\u00e1s odv\u00e1dza poistn\u00e9 (aspo\u0148 z minim\u00e1lnej mzdy),<\/li>\n<li>pober\u00e1te rodi\u010dovsk\u00fd pr\u00edspevok,<\/li>\n<li>pober\u00e1te matersk\u00fa z nemocensk\u00e9ho poistenia zamestnancov,<\/li>\n<li>ste starobn\u00fd alebo invalidn\u00fd d\u00f4chodca.<\/li>\n<\/ul>\n<p>Platenie odvodov do\u00a0Soci\u00e1lnej pois\u0165ovne je rovnak\u00e9 ako pri hlavnej \u010dinnosti, vznik tejto povinnosti z\u00e1vis\u00ed od\u00a0v\u00fd\u0161ky dosiahnut\u00fdch pr\u00edjmov (v\u00a0roku 2023\u00a0ide o\u00a0hranicu pr\u00edjmov 7\u00a0824\u00a0eur\u00a0ro\u010dne bez odpo\u010d\u00edtania v\u00fddavkov).<\/p>\n<p>Dane plat\u00edte rovnako ako SZ\u010cO, ktor\u00e1 vykon\u00e1va hlavn\u00fa \u010dinnos\u0165, uplat\u0148uj\u00fa sa rovnak\u00e9 sadzby dan\u00ed.<\/p>\n<h2>Ako na registr\u00e1ciu SZ\u010cO<\/h2>\n<p><a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/dane\/povinnosti-szco-pri-zacati-zivnostenskej-cinnosti-kam-sa-registrovat-a-na-ake-platby-nezabudnut\/\">Ohl\u00e1senie \u017eivnosti<\/a> prebieha priamo na jednotnom kontaktom mieste alebo elektronicky. Za ka\u017ed\u00fa vo\u013en\u00fa \u017eivnos\u0165 je stanoven\u00fd poplatok vo v\u00fd\u0161ke 5 eur a\u00a0za ka\u017ed\u00fa remeseln\u00fa alebo viazan\u00fa \u010dinnos\u0165 je stanoven\u00fd poplatok vo v\u00fd\u0161ke 15 eur. Osved\u010denie o\u00a0\u017eivnostenskom podnikan\u00ed vyd\u00e1va pr\u00edslu\u0161n\u00fd okresn\u00fd \u00farad, odbor \u017eivnostensk\u00e9ho podnikania do troch pracovn\u00fdch dn\u00ed. Da\u0148ov\u00fd \u00farad automaticky zaregistruje da\u0148ovn\u00edka aj k dani z\u00a0pr\u00edjmov. Ak bude SZ\u010cO vykon\u00e1va\u0165 svoju \u010dinnos\u0165 za pomoci zamestnancov, stane sa aj platite\u013eom dane z pr\u00edjmov zo z\u00e1vislej \u010dinnosti. \u010ealej sa m\u00f4\u017ee dobrovo\u013ene zaregistrova\u0165 ako platite\u013e dane z pridanej hodnoty.<\/p>\n<h2>Formy podnikania<\/h2>\n<p>V\u00a0nasleduj\u00facej \u010dasti \u010dl\u00e1nku sa zameriame na nasleduj\u00face \u010dast\u00e9 formy podnikania:<\/p>\n<ul>\n<li>podnikanie na \u017eivnos\u0165 ako fyzick\u00e1 osoba (SZ\u010cO),<\/li>\n<li>spolo\u010dnos\u0165 s ru\u010den\u00edm obmedzen\u00fdm (s. r. o.),<\/li>\n<li>akciov\u00fa spolo\u010dnos\u0165 (a. s.),<\/li>\n<li>verejn\u00fa obchodn\u00fa spolo\u010dnos\u0165 (v. o. s.).<\/li>\n<\/ul>\n<h2>Podnikanie na \u017eivnos\u0165 \u2013 jednoduch\u00fd za\u010diatok<\/h2>\n<p>Podnikanie na \u017eivnos\u0165 \u010dasto volia freelanceri, remeseln\u00edci a \u010fal\u0161\u00ed \u013eudia, ktor\u00ed podnikaj\u00fa samostatne a na svoje meno. S\u00fa podnikaj\u00facimi fyzick\u00fdmi osobami, nebuduj\u00fa firmu.<\/p>\n<p><strong>V\u00fdhody:<\/strong><\/p>\n<ul>\n<li>R\u00fdchle a lacn\u00e9 zalo\u017eenie \u017eivnosti.<\/li>\n<li>Peniaze, ktor\u00e9 si zarob\u00edte, s\u00fa va\u0161e &#8211; m\u00f4\u017eete si vzia\u0165 z pokladne \u013eubovo\u013en\u00fa \u010diastku (v\u0161etky ale samozrejme evidujete a zdan\u00edte).<\/li>\n<li>Mo\u017enos\u0165 pozastavenia \u017eivnosti.<\/li>\n<li>Jednoduch\u0161ia administrat\u00edva \u2013 ako SZ\u010cO nemus\u00edte vies\u0165 \u00fa\u010dtovn\u00edctvo.<\/li>\n<\/ul>\n<p><strong>Nev\u00fdhody:<\/strong><\/p>\n<ul>\n<li>Za podnikanie ru\u010d\u00edte cel\u00fdm svojim majetkom, vr\u00e1tane toho osobn\u00e9ho.<\/li>\n<li>Nem\u00e1te firmu, ktor\u00fa by ste v bud\u00facnosti predali. Prevod \u017eivnostensk\u00e9ho podnikania na in\u00fa osobu je v\u00fdrazne komplikovanej\u0161\u00ed.<\/li>\n<\/ul>\n<h4>Typy \u017eivnost\u00ed<\/h4>\n<p>K SZ\u010cO podnikaniu (ale aj \u010fal\u0161\u00edm form\u00e1m podnikania) potrebujete z\u00edska\u0165 \u017eivnos\u0165. Existuje viacero typov:<\/p>\n<h5>Ohlasovacie \u017eivnosti:<\/h5>\n<ul>\n<li>vo\u013en\u00e9 (predajca, fotograf, grafik, konzultant, lektor, prekladate\u013e a pod.)<\/li>\n<li>remeseln\u00e9 (in\u0161talat\u00e9r, z\u00e1mo\u010dn\u00edk, kozmeti\u010dka, kadern\u00ed\u010dka, m\u00e4siar, pek\u00e1r, hostinsk\u00fd a pod.)<\/li>\n<li>viazan\u00e9 (geol\u00f3g, re\u0161taur\u00e1tor, optik, projektant, \u00fa\u010dtovn\u00edk, BOZP \u0161pecialista, psychol\u00f3g, mas\u00e9r a pod.)<\/li>\n<\/ul>\n<p>Pri vo\u013enej \u017eivnosti na \u00farade nepredklad\u00e1te \u017eiadne \u0161peci\u00e1lne dokumenty, pri remeselnej a viazanej mus\u00edte dolo\u017ei\u0165 odborn\u00fa sp\u00f4sobilos\u0165.<\/p>\n<h5>Koncesovan\u00e9 \u017eivnosti<\/h5>\n<p>Na ich prev\u00e1dzkovanie potrebujete \u0161peci\u00e1lne povolenie, tzv. koncesiu. Preto zalo\u017eenie koncesovanej \u017eivnosti trv\u00e1 dlh\u0161ie ako zalo\u017eenie ohlasovacej \u017eivnosti.<\/p>\n<p>Medzi koncesovan\u00e9 \u017eivnosti patr\u00ed napr\u00edklad v\u00fdroba liehov\u00edn, zbran\u00ed, streliva, pal\u00edv, cestn\u00e1 doprava vr\u00e1tane taxislu\u017eby, \u010dinnos\u0165 cestovnej kancel\u00e1rie, prev\u00e1dzkovanie pohrebnej slu\u017eby alebo kremat\u00f3ria.<\/p>\n<h4>Ako na zalo\u017eenie \u017eivnosti<\/h4>\n<p>Ohl\u00e1senie \u017eivnosti je mo\u017en\u00e9 realizova\u0165 elektronicky, prostredn\u00edctvom \u00fastredn\u00e9ho port\u00e1lu verejnej spr\u00e1vy (slovensko.sk) alebo osobne na mieste pr\u00edslu\u0161nom okresnom \u00farade. V\u0161eobecn\u00fdmi podmienkami, ktor\u00e9 je potrebn\u00e9 splni\u0165, aby ste mohli zalo\u017ei\u0165 \u017eivnos\u0165, je dosiahnutie veku 18 rokov, bez\u00fahonnos\u0165 a sp\u00f4sobilos\u0165 na pr\u00e1vne \u00fakony. Vypln\u00edte formul\u00e1r pod\u013ea toho, \u010di ste fyzick\u00e1 alebo pr\u00e1vnick\u00e1 osoba a\u00a0zaplat\u00edte poplatok. Okrem identifika\u010dn\u00fdch \u00fadajov, uv\u00e1dzate vo formul\u00e1ri aj svoju zdravotn\u00fa pois\u0165ov\u0148u, z\u00e1rove\u0148 m\u00f4\u017eete po\u017eiada\u0165 aj o\u00a0registr\u00e1ciu pre da\u0148 z\u00a0pr\u00edjmov. Po\u010dk\u00e1te na doru\u010denie osved\u010denia o \u017eivnostenskom opr\u00e1vnen\u00ed po\u0161tou na va\u0161u adresu.<\/p>\n<h4>Poistenie a dane u SZ\u010cO<\/h4>\n<p>Ako SZ\u010cO, ktor\u00e1 podnik\u00e1 na hlavn\u00fa \u010dinnos\u0165 plat\u00edte priebe\u017ene z\u00e1lohy na soci\u00e1lne a zdravotn\u00e9 poistenie. V\u00fdnimkou je iba <a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/podnikanie\/povinnosti-szco-pri-zahajeni-cinnosti\/\">prv\u00fd rok podnikania<\/a> &#8211; v \u0148om plat\u00edte iba preddavky na zdravotn\u00e9 poistenie. Minim\u00e1lna v\u00fd\u0161ka poistenia je ka\u017ed\u00fd rok in\u00e1, preto\u017ee sa odv\u00edja od minim\u00e1lneho vymeriavacieho z\u00e1kladu.<\/p>\n<p>\u010ealej sa SZ\u010cO t\u00fdka % <strong>da\u0148 z pr\u00edjmov<\/strong>. M\u00e1me 3 sadzby dane:<\/p>\n<ol>\n<li><strong>15 %,<\/strong> ak zdanite\u013en\u00e9 pr\u00edjmy (v\u00fdnosy) da\u0148ovn\u00edka s\u00fa za zda\u0148ovacie obdobie vo v\u00fd\u0161ke neprevy\u0161uj\u00facej 49 790 \u20ac,<\/li>\n<li><strong>19%<\/strong> ak zdanite\u013en\u00e9 pr\u00edjmy s\u00fa vo v\u00fd\u0161ke prevy\u0161uj\u00facej sumu 49 790 \u20ac tak z\u00a0tej \u010dasti z\u00e1kladu dane, ktor\u00e1 nepresiahne sumu 41,445.46 \u20ac,<\/li>\n<li><strong>25% <\/strong>pri zdanite\u013en\u00fdch pr\u00edjmoch nad sumu 49\u00a0790 \u20acz tej \u010dasti z\u00e1kladu dane, ktor\u00e1 presiahne sumu 41,445.46 \u20ac.<\/li>\n<\/ol>\n<p>\u010eal\u0161ou da\u0148ou, ktor\u00e1 sa v\u00e1s m\u00f4\u017ee t\u00fdka\u0165, je <strong>da\u0148 z pridanej hodnoty<\/strong>. Povinnos\u0165 registrova\u0165 sa za <a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/dane\/od-akeho-obratu-sa-stavate-platcom-dph-a-ako-na-registraciu\/\">platite\u013ea DPH<\/a> m\u00e1 ka\u017ed\u00e1 zdanite\u013en\u00e1 osoba, ktor\u00e1 m\u00e1 s\u00eddlo, miesto podnikania alebo prev\u00e1dzkare\u0148 v tuzemsku, a ak nem\u00e1 tak\u00e9to miesto, ale m\u00e1 v tuzemsku bydlisko alebo sa v tuzemsku obvykle zdr\u017eiava a dosiahne obrat 49 790\u00a0eur za najviac 12 predch\u00e1dzaj\u00facich po sebe id\u00facich kalend\u00e1rnych mesiacov.\u00a0To neplat\u00ed, ak zdanite\u013en\u00e1 osoba dosiahla obrat v\u00fdlu\u010dne z dodan\u00ed tovarov a slu\u017eieb, ktor\u00e9 s\u00fa osloboden\u00e9 od dane pod\u013ea \u00a7 37 a\u017e 39 z\u00e1kona o DPH.<\/p>\n<p>Podnikanie ako SZ\u010cO je zo v\u0161etk\u00fdch foriem administrat\u00edvne najmenej n\u00e1ro\u010dn\u00e9.<\/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        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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\/14268\">\r\n\r\n    <div>\r\n        <div class=\"fheader\">\r\n            <h3>\r\n                Odoberajte tipy pre za\u010d\u00ednaj\u00facich podnikate\u013eov            <\/h3>\r\n            <div class=\"se-text\">\r\n                <p>\r\n                    Zadajte v\u00e1\u0161 e-mail a z\u00edskajte \u00fa\u010dtovn\u00e9 a da\u0148ov\u00e9 tipy pre za\u010diatok v\u00e1\u0161ho podnikania.                    <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=\"T3\">\r\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14268\">\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>Podnikanie ako s. r. o.<\/h2>\n<p>\u010eal\u0161\u00edm variantom je zalo\u017eenie pr\u00e1vnickej osoby, napr\u00edklad spolo\u010dnosti s ru\u010den\u00edm obmedzen\u00fdm. Pri zalo\u017een\u00ed spolo\u010dnosti tvoria vklady spolo\u010dn\u00edkov tzv. z\u00e1kladn\u00e9 imanie, ktor\u00e9ho v\u00fd\u0161ka je minim\u00e1lne 5\u00a0000 \u20ac. V\u00fd\u0161ka vkladu jedn\u00e9ho spolo\u010dn\u00edka je minim\u00e1lne 750 \u20ac.<\/p>\n<p><strong>V\u00fdhody:<\/strong><\/p>\n<ul>\n<li>Spolo\u010dn\u00edci ru\u010dia za z\u00e1v\u00e4zky s. r. o. svoj\u00edm osobn\u00fdm majetkom len do\u00a0v\u00fd\u0161ky nesplaten\u00e9ho vkladu.<\/li>\n<li>Firmu m\u00f4\u017eete v bud\u00facnosti preda\u0165.<\/li>\n<li>Na klientov m\u00f4\u017eete p\u00f4sobi\u0165 sol\u00eddnej\u0161ie.<\/li>\n<\/ul>\n<p><strong>Nev\u00fdhody:<\/strong><\/p>\n<ul>\n<li>Mus\u00edte vies\u0165 \u00fa\u010dtovn\u00edctvo.<\/li>\n<li>M\u00e1te povinnos\u0165 zverej\u0148ova\u0165 \u00fa\u010dtovn\u00fa z\u00e1vierku firmy.<\/li>\n<li>Nem\u00f4\u017eete si len tak vzia\u0165 z pokladne peniaze &#8211; nie s\u00fa to va\u0161e peniaze, ale va\u0161ej firmy (pr\u00e1vnickej osoby).<\/li>\n<li>Zalo\u017eenie s. r. o. trv\u00e1 dlh\u0161ie a stoj\u00ed viac.<\/li>\n<\/ul>\n<h2>Zalo\u017eenie akciovej spolo\u010dnosti (a. s.)<\/h2>\n<p>Akciov\u00e1 spolo\u010dnos\u0165 je vhodn\u00e1 forma podnikania pre v\u00e4\u010d\u0161iu firmu. V bud\u00facnosti tak\u00fa firmu m\u00f4\u017eete uvies\u0165 na burzu a jej akcie tam obchodova\u0165.<\/p>\n<p>Na zalo\u017eenie akciovej spolo\u010dnosti potrebujete z\u00e1kladn\u00e9 imanie minim\u00e1lne vo v\u00fd\u0161ke 25\u00a0000 eur. V s\u00falade s \u00a7 175, ods. 1 Obchodn\u00e9ho z\u00e1konn\u00edka mus\u00ed by\u0165 pred vznikom spolo\u010dnosti up\u00edsan\u00e1 cel\u00e1 hodnota z\u00e1kladn\u00e9ho imania, teda minim\u00e1lne 25 000 eur a splaten\u00fdch najmenej 30% z pe\u0148a\u017en\u00fdch vkladov.<\/p>\n<p>Aj pri zalo\u017een\u00ed a. s. v\u00e1s \u010dak\u00e1 n\u00e1v\u0161teva not\u00e1ra. Pokia\u013e ste jedin\u00fdm majite\u013eom, potrebujete zakladate\u013esk\u00fa listinu. Ak bude ma\u0165 akciov\u00e1 spolo\u010dnos\u0165 viac vlastn\u00edkov, nechajte si spracova\u0165 zakladate\u013esk\u00fa zmluvu. \u010ealej potrebujete na \u017eivnostenskom \u00farade z\u00edska\u0165 pre a. s. \u017eivnostensk\u00e9 opr\u00e1vnenie.<\/p>\n<p>Medzi povinn\u00e9 org\u00e1ny akciovej spolo\u010dnosti patr\u00ed predstavenstvo, valn\u00e9 zhroma\u017edenie a dozorn\u00e1 rada.<\/p>\n<p><strong>V\u00fdhody:<\/strong><\/p>\n<ul>\n<li>S akciami firmy m\u00f4\u017eete obchodova\u0165.<\/li>\n<li>Majitelia neru\u010dia svojim osobn\u00fdm majetkom.<\/li>\n<\/ul>\n<p><strong>Nev\u00fdhody:<\/strong><\/p>\n<ul>\n<li>Potrebujete vysok\u00fd z\u00e1kladn\u00fd kapit\u00e1l.<\/li>\n<li>Zlo\u017eitej\u0161ia administrat\u00edva ako pri s. r. o.<\/li>\n<li>Povinne mus\u00edte ma\u0165 webov\u00e9 str\u00e1nky.<\/li>\n<li>Povinne vediete \u00fa\u010dtovn\u00edctvo.<\/li>\n<\/ul>\n<h4>Zalo\u017eenie verejnej obchodnej spolo\u010dnosti (v. o. s.)<\/h4>\n<p>Verejn\u00e1 obchodn\u00e1 spolo\u010dnos\u0165 je spolo\u010dnos\u0165 aspo\u0148 dvoch os\u00f4b, ktor\u00e9 sa z\u00fa\u010dast\u0148uj\u00fa na jej podnikan\u00ed. Za dlhy v. o. s. ru\u010dia spolo\u010dne a nerozdielne. Ak m\u00e1 firma v n\u00e1zve meno jedn\u00e9ho zo spolo\u010dn\u00edkov, posta\u010d\u00ed k n\u00e1zvu prida\u0165 ozna\u010denie \u201ea spol.\u201c \u2013 nie je u\u017e nutn\u00e9 povinn\u00e9 uv\u00e1dza\u0165 v. o. s.<\/p>\n<p>Spolo\u010dn\u00edci na za\u010diatku uzavr\u00fa spolo\u010densk\u00fa zmluvu. Pokia\u013e tento dokument presne nevymedzuje ich podiely, po\u010d\u00edta sa, \u017ee s\u00fa ich podiely rovnak\u00e9. Verejn\u00e1 obchodn\u00e1 spolo\u010dnos\u0165 vznik\u00e1 okamihom z\u00e1pisu do obchodn\u00e9ho registra.<\/p>\n<p><strong>V\u00fdhody:<\/strong><\/p>\n<ul>\n<li>Nepotrebujete z\u00e1kladn\u00e9 imanie.<\/li>\n<li>Rovnocenn\u00e9 postavenie spolo\u010dn\u00edkov \u2013 v\u0161etci s\u00fa \u0161tatut\u00e1rnymi org\u00e1nmi spolo\u010dnosti.<\/li>\n<\/ul>\n<p><strong>Nev\u00fdhody:<\/strong><\/p>\n<ul>\n<li>Rovnako ako SZ\u010cO ru\u010d\u00edte cel\u00fdm majetkom.<\/li>\n<\/ul>\n<h2>Ak\u00e9 informa\u010dn\u00e9 softv\u00e9ry budete potrebova\u0165?<\/h2>\n<p>Podnikatelia a spolo\u010dnosti \u010dasto vyu\u017e\u00edvaj\u00fa nasleduj\u00face programy:<\/p>\n<ul>\n<li>faktura\u010dn\u00fd program,<\/li>\n<li>mzdov\u00fd syst\u00e9m podniku,<\/li>\n<li>CRM \u2013 syst\u00e9m na riadenie vz\u0165ahov so z\u00e1kazn\u00edkmi.<\/li>\n<\/ul>\n<p>Mnoho firiem namiesto samostatn\u00fdch softv\u00e9rov vol\u00ed jeden centr\u00e1lny &#8211; <a href=\"https:\/\/www.money.sk\/\">\u00fa\u010dtovn\u00fd program<\/a>. V \u0148om maj\u00fa tvorbu fakt\u00far, \u00fa\u010dtovn\u00edctvo, adres\u00e1r klientov, evidenciu skladu, mzdov\u00fa agendu a \u010fal\u0161ie. Medzi osved\u010den\u00e9 \u00fa\u010dtovn\u00e9 programy patr\u00ed Money S3. V\u00fdhodou je, \u017ee si ho podnikatelia m\u00f4\u017eu <a href=\"https:\/\/www.money.sk\/cennik-s3\/vyskusat-money-s3\/\">vysk\u00fa\u0161a\u0165 zadarmo<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Podnikanie, ako hlavn\u00e1 \u010dinnos\u0165 Ak ako SZ\u010cO vykon\u00e1vate hlavn\u00fa \u010dinnos\u0165 ste podnikate\u013eom na \u201epln\u00fd \u00fav\u00e4zok\u201c. \u017divnos\u0165 je va\u0161ou hlavnou pracovnou n\u00e1pl\u0148ou a hne\u010f od prv\u00e9ho &#8230;<\/p>\n","protected":false},"author":33,"featured_media":14269,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[5,19],"tags":[399],"class_list":["post-14268","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-podnikanie","category-start-podnikania","tag-szco"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14268","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\/33"}],"replies":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=14268"}],"version-history":[{"count":4,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14268\/revisions"}],"predecessor-version":[{"id":14274,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14268\/revisions\/14274"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/14269"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=14268"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=14268"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=14268"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}