{"id":14299,"date":"2024-01-24T13:19:53","date_gmt":"2024-01-24T12:19:53","guid":{"rendered":"https:\/\/www.money.sk\/novinky-a-tipy\/?p=14299"},"modified":"2024-01-24T13:21:01","modified_gmt":"2024-01-24T12:21:01","slug":"zmeny-a-novinky-money-s3-verzie-24-101","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/novinky-v-money\/zmeny-a-novinky-money-s3-verzie-24-101\/","title":{"rendered":"Zmeny a novinky Money S3 verzie 24.101"},"content":{"rendered":"<p><strong>Dokument popisuje v\u0161etky novinky a podstatn\u00e9 zmeny medzi verziou 24.000 a verziou 24.101.<\/strong><\/p>\n<h2>Da\u0148ov\u00e9 priznanie k dani z pr\u00edjmov fyzick\u00fdch os\u00f4b za rok 2023<\/h2>\n<ul>\n<li>Pripravili sme <strong>nov\u00fa defin\u00edciu Da\u0148ov\u00e9ho priznania k\u00a0dani z\u00a0pr\u00edjmov pre fyzick\u00e9 osoby (typ B)<\/strong> \u00fa\u010dtuj\u00face v\u00a0jednoduchom aj podvojnom \u00fa\u010dtovn\u00edctve pod\u013ea <strong>nov\u00e9ho vzoru platn\u00e9ho pre rok 2023\n<p><\/strong>K\u00a0dispoz\u00edcii je tla\u010d <em>Priznania k\u00a0dani z\u00a0pr\u00edjmov<\/em> do origin\u00e1lneho editovate\u013en\u00e9ho tla\u010diva (DPFOBv23). Tla\u010d do origin\u00e1lnych tla\u010d\u00edv spust\u00edte pomocou funkcie <em>Nastavenie tla\u010de \/ <\/em><em>Tla\u010divo MF SR<\/em><em>.<\/em><\/li>\n<\/ul>\n<ul>\n<li>Zaktualizovali sme <strong>export <\/strong><strong>Da\u0148ov\u00e9ho priznania k dani z pr\u00edjmov fyzick\u00fdch os\u00f4b (typ B)<\/strong> do aplik\u00e1cie eDane\/Java a s\u00faboru vhodn\u00e9ho pre elektronick\u00e9 podanie na port\u00e1li Finan\u010dnej spr\u00e1vy. Export spust\u00edte pomocou vo\u013eby <em>Elektronick\u00e9 podanie pre Fin. spr\u00e1vu<\/em> na karte <em>Nastavenie tla\u010de<\/em>.\n<p><u>Pozn\u00e1mka:<\/u> Vzory tla\u010d\u00edv da\u0148ov\u00fdch priznan\u00ed k dani z pr\u00edjmov pre pr\u00e1vnick\u00e9 osoby sa tento rok nemenia. \u00a0Pou\u017eij\u00fa sa vzory platn\u00e9 u\u017e pre rok 2022.<\/li>\n<\/ul>\n<h2>Legislat\u00edvne novinky v module Mzdy<\/h2>\n<h3>Legislat\u00edva miezd pre rok 2024<\/h3>\n<ul>\n<li>Do <em>Legislat\u00edvy miezd<\/em> sme pridali <strong>nov\u00e9 nastavenie platn\u00e9 od 1.1.2024<\/strong> s mzdov\u00fdmi kon\u0161tantami potrebn\u00fdmi pre spracovanie miezd v novom roku.<\/li>\n<\/ul>\n<p>Medzi najd\u00f4le\u017eitej\u0161ie zmeny mzdov\u00fdch kon\u0161t\u00e1nt patr\u00ed:<\/p>\n<ul>\n<li>Suma <strong>minim\u00e1lnej mzdy<\/strong> (mesa\u010dn\u00e1 pri 40 hod.\/t\u00fd\u017edenne) je od janu\u00e1ra 750 EUR a minim\u00e1lna mzda na hodinu je vo v\u00fd\u0161ke 4,310 EUR.<\/li>\n<li>Zv\u00fd\u0161ila sa mesa\u010dn\u00e1 <strong>nezdanite\u013en\u00e1 \u010diastka<\/strong> na sumu 470,54 EUR.<\/li>\n<li>Zvy\u0161uj\u00fa sa <strong>sadzby zdravotn\u00e9ho poistenia za zamestn\u00e1vate\u013ea<\/strong> z 10 % na 11 % a z 5 % na 5,5 % pri zamestnancoch so ZPS. Nov\u00e1 suma <strong>minim\u00e1lneho preddavku<\/strong> do zdravotnej pois\u0165ovne je 40,32 EUR mesa\u010dne.<\/li>\n<li><strong>Odvodov\u00e1 odpo\u010d\u00edtate\u013en\u00e1 polo\u017eka<\/strong> pri sez\u00f3nnych pr\u00e1ca je od nov\u00e9ho roku stanoven\u00e1 vo v\u00fd\u0161ke 652 EUR.<\/li>\n<\/ul>\n<h3>Aktualizovan\u00e9 tla\u010dov\u00e9 zostavy<\/h3>\n<ul>\n<li>Pripravili sme <strong>nov\u00fd vzor <\/strong><strong>\u017diadosti o vykonanie ro\u010dn\u00e9ho z\u00fa\u010dtovania dane<\/strong><strong> pre rok 2023<\/strong> (vzor \u017dIA38v23). N\u00e1jdete ho v menu <em>R\u00e9\u017eia \/ Zamestnanci \/ Da\u0148ov\u00e9 zostavy \/ \u017diados\u0165 o vykonanie ro\u010dn\u00e9ho z\u00fa\u010dtovania dane.<\/em><\/li>\n<li><em>R\u00e9\u017eia \/ Vy\u00fa\u010dtovanie dane \/ <\/em><em>Ro\u010dn\u00e9 z\u00fa\u010dtovanie dane z\u00a0pr\u00edjmov<\/em> &#8211; pripravili sme <strong>v\u00fdpo\u010det Ro\u010dn\u00e9ho z\u00fa\u010dtovania dane za rok 2023:<\/strong>\n<ul>\n<li>Na <em>Karte ro\u010dn\u00e9ho z\u00fa\u010dtovania<\/em> je nov\u00e9 pole <em>Da\u0148ovn\u00edk s obmedzenou da\u0148ovou povinnos\u0165ou s podielom pr\u00edjmov v SR minim\u00e1lne 90 %<\/em> &#8211; vyp\u013a\u0148a sa pod\u013ea \u00fadajov v \u017diadosti o ro\u010dn\u00e9 z\u00fa\u010dtovanie.<\/li>\n<li>Zamestnanec, ktor\u00fd nepoukazuje 2 % dane (nepo\u017eiadal o vydanie <em>Potvrdenia o zaplaten\u00ed dane<\/em>), nen\u00e1rokuje si da\u0148ov\u00fd bonus na vy\u017eivovan\u00e9 deti alebo zaplaten\u00e9 \u00faroky neplat\u00ed <strong>nedoplatok na dane vo v\u00fd\u0161ke do 5 EUR<\/strong>. V riadku 19 sa v takomto pr\u00edpade vykazuje 0.<\/li>\n<li>Doplnili sme pomocn\u00fd v\u00fdpo\u010det <strong>da\u0148ov\u00e9ho bonusu zo zv\u00fd\u0161enia zaplaten\u00fdch spl\u00e1tok<\/strong>, o ktor\u00fd m\u00f4\u017ee zamestnanec za rok 2023 po novom po\u017eiada\u0165. Hodnota da\u0148ov\u00e9ho bonusu sa potom pln\u00ed do rovnak\u00e9ho riadku ako da\u0148ov\u00fd bonus na zaplaten\u00e9 \u00faroky.<\/li>\n<li>Na strane 2 si m\u00f4\u017eete po novom priamo zada\u0165 d\u00e1tum, <strong>kedy zamestnanec po\u017eiadal o vyplnenie \u010dasti II. ro\u010dn\u00e9ho z\u00fa\u010dtovania dane<\/strong> a druh\u00fa stranu tla\u010diva samostatne vytla\u010di\u0165.\n<p>K dispoz\u00edcii je upraven\u00fd <strong>tla\u010dov\u00fd formul\u00e1r pod\u013ea vzoru platn\u00e9ho pre rok 2023<\/strong>.<\/p>\n<p>Po novom sme tla\u010d prvej strany ro\u010dn\u00e9ho z\u00fa\u010dtovania a druhej strany oddelen\u00e1. Ro\u010dn\u00e9 z\u00fa\u010dtovanie tak m\u00f4\u017eete vytla\u010di\u0165 samostatne pre v\u0161etk\u00fdch zamestnancov a druh\u00fa \u010das\u0165 iba pre t\u00fdch, ktor\u00ed po\u017eiadali o jej vyplnenie.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3>Obdobie soci\u00e1lneho poistenia pre matersk\u00fa a rodi\u010dovsk\u00fa dovolenku<\/h3>\n<ul>\n<li>Od janu\u00e1ra 2024 platia <strong>nov\u00e9 podmienky vyl\u00fa\u010denia povinnosti plati\u0165 poistenie v obdob\u00ed<\/strong> <strong>tehotenstva a materstva<\/strong>. Zamestnanec m\u00e1 vyl\u00fa\u010denie povinnosti plati\u0165 poistenie v obdob\u00ed, po\u010das ktor\u00e9ho pober\u00e1 matersk\u00e9 alebo v situ\u00e1cii, ke\u010f jedin\u00fdm d\u00f4vodom nepoberania matersk\u00e9ho je nesplnen\u00e1 podmienka z\u00edskania minim\u00e1lne 270 dn\u00ed poistenia. Inform\u00e1ciu o takomto vyl\u00fa\u010den\u00ed spr\u00edstupn\u00ed zamestn\u00e1vate\u013eovi Soci\u00e1lna pois\u0165ov\u0148a (v syst\u00e9me elektronick\u00fdch slu\u017eieb v \u010dasti Register).\n<p>V tomto kontexte sa menia aj podmienky vzniku preru\u0161enia poistenia po\u010das rodi\u010dovskej dovolenky. Poistenie zamestnanca sa preru\u0161\u00ed, len v obdob\u00ed, ke\u010f nem\u00e1 zamestnanec vyl\u00fa\u010den\u00fa povinnos\u0165 plati\u0165 poistenie v obdob\u00ed tehotenstva a materstva. Podrobn\u00e9 inform\u00e1cie o legislat\u00edvnych zmen\u00e1ch n\u00e1jdete na <a href=\"https:\/\/www.socpoist.sk\/socialne-poistenie\/zmeny-v-socialnom-poisteni\/najdolezitejsie-zmeny-v-socialnom-poisteni-od-1\" target=\"_blank\" rel=\"noopener\">str\u00e1nkach soci\u00e1lnej pois\u0165ovne<\/a>.<\/li>\n<\/ul>\n<ul>\n<li>Aby ste mohli spr\u00e1vne ur\u010di\u0165 obdobie poistenia, pridali sme na nepr\u00edtomnosti <em>Matersk\u00e1 dovolenka<\/em> a\u00a0<em>Rodi\u010dovsk\u00e1 dovolenka<\/em> nov\u00e9 pole <strong>Obdobie SP<\/strong>, v\u00a0ktorom m\u00f4\u017eete nastavi\u0165, <strong>ak\u00fd vplyv m\u00e1 nepr\u00edtomnos\u0165 na soci\u00e1lne poistenie<\/strong>. Money automaticky pod\u013ea zvolenej d\u00e1vky ur\u010d\u00ed najpravdepodobnej\u0161\u00ed stav \u2013 <em>vyl\u00fa\u010denie povinnosti plati\u0165 poistenie<\/em>, pr\u00edpadne <em>preru\u0161enie<\/em>. V\u00a0pr\u00edpade potreby m\u00f4\u017eete tieto hodnoty upravi\u0165.<\/li>\n<\/ul>\n<h2>K\u00f3dy kombinovanej nomenklat\u00fary<\/h2>\n<ul>\n<li>Do <em>Pripraven\u00fdch zoznamov<\/em> sme doplnili <strong>nov\u00e9 <\/strong><strong>K\u00f3dy kombinovanej nomenklat\u00fary<\/strong> platn\u00e9 od roku 2024.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Dokument popisuje v\u0161etky novinky a podstatn\u00e9 zmeny medzi verziou 24.000 a verziou 24.101. Da\u0148ov\u00e9 priznanie k dani z pr\u00edjmov fyzick\u00fdch os\u00f4b za rok 2023 Pripravili &#8230;<\/p>\n","protected":false},"author":2,"featured_media":13557,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[4,3],"tags":[58],"class_list":["post-14299","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-novinky-v-money","category-produktove-novinky","tag-money-s3"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14299","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=14299"}],"version-history":[{"count":4,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14299\/revisions"}],"predecessor-version":[{"id":14303,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14299\/revisions\/14303"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/13557"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=14299"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=14299"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=14299"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}