{"id":14577,"date":"2025-01-20T12:02:38","date_gmt":"2025-01-20T11:02:38","guid":{"rendered":"https:\/\/www.money.sk\/novinky-a-tipy\/?p=14577"},"modified":"2025-01-20T12:02:42","modified_gmt":"2025-01-20T11:02:42","slug":"mzdy-dane-odvody-a-celkova-cena-prace-zamestnanca","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/mzdy-a-personalistika\/mzdy-dane-odvody-a-celkova-cena-prace-zamestnanca\/","title":{"rendered":"Mzdy, dane, odvody a celkov\u00e1 cena pr\u00e1ce zamestnanca v roku 2025"},"content":{"rendered":"<h2>Pr\u00edjem zo z\u00e1vislej \u010dinnosti \u2013 od jeho sumy sa odv\u00edja v\u0161etko ostatn\u00e9<\/h2>\n<p>V\u00fdchodiskov\u00fdm bodom v mzdovom \u00fa\u010dtovn\u00edctve je tzv. \u201epr\u00edjem zo z\u00e1vislej \u010dinnosti\u201c. Naj\u010dastej\u0161ie ide o <strong>hrub\u00fa mzdu zamestnanca, ktor\u00fd pracuje na z\u00e1klade pracovnej zmluvy alebo dohody<\/strong> o pr\u00e1ci vykon\u00e1vanej mimo pracovn\u00e9ho pomeru, ale patria sem napr\u00edklad aj odmeny konate\u013eov, platy poslancov, \u010dlenov volebn\u00fdch komisi\u00ed a in\u00e9. Okrem pe\u0148a\u017enej mzdy m\u00f4\u017ee by\u0165 pr\u00edjmom zo z\u00e1vislej \u010dinnosti zamestnanca aj nepe\u0148a\u017en\u00fd pr\u00edjem, napr\u00edklad v podobe automobilu poskytnut\u00e9ho zamestn\u00e1vate\u013eom zamestnancovi na slu\u017eobn\u00e9 a s\u00fakromn\u00e9 \u00fa\u010dely.<\/p>\n<p>V \u00a7 5 z\u00e1kona \u010d. 595\/2003 Z. z. o dani z pr\u00edjmov v znen\u00ed neskor\u0161\u00edch predpisov s\u00fa pr\u00edjmy zo z\u00e1vislej \u010dinnosti rozsiahlym sp\u00f4sobom vymenovan\u00e9. Tento paragraf v\u0161ak vymen\u00fava aj pr\u00edjmy, ktor\u00e9 s\u00edce <strong>plyn\u00fa zamestnancovi od zamestn\u00e1vate\u013ea, ale nie s\u00fa predmetom dane z pr\u00edjmov alebo s\u00fa od dane z pr\u00edjmov osloboden\u00e9<\/strong>. K tak\u00fdmto pr\u00edjmom, ktor\u00e9 nevstupuj\u00fa do vymeriavacieho z\u00e1kladu ani pre da\u0148 a ani pre odvody, patria napr\u00edklad cestovn\u00e9 n\u00e1hrady, pr\u00edspevok zamestn\u00e1vate\u013ea na stravovanie zamestnanca, n\u00e1hrada pr\u00edjmu pri do\u010dasnej pracovnej neschopnosti a mnoh\u00e9 in\u00e9.<\/p>\n<p>Pokia\u013e ide o pr\u00edjem zamestnanca, tak pri \u0148om nie je mo\u017en\u00e9 opomen\u00fa\u0165 <strong>minim\u00e1lnu mzdu, ktor\u00e1 je v roku 2025 vo v\u00fd\u0161ke 816 eur mesa\u010dne, resp. 4,69 eura za ka\u017ed\u00fa odpracovan\u00fa hodinu<\/strong>. V\u0161etko d\u00f4le\u017eit\u00e9 o minim\u00e1lnej mzde sa m\u00f4\u017eete do\u010d\u00edta\u0165 v <a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/mzdy-a-personalistika\/minimalna-mzda-pre-rok-2024-vsetko-co-potrebujete-vediet-o-novej-sume\/\">tomto \u010dl\u00e1nku<\/a>.<\/p>\n<blockquote><p><em>Pozn\u00e1mka: Ke\u010f\u017ee pre r\u00f4zne druhy pr\u00edjmov zo z\u00e1vislej \u010dinnosti platia mnoh\u00e9 odli\u0161nosti a \u0161pecifik\u00e1 t\u00fdkaj\u00face sa dani z pr\u00edjmov, zdravotn\u00fdch a soci\u00e1lnych odvodov, budeme sa \u010falej v \u010dl\u00e1nku venova\u0165 len pr\u00edjmom \u201ebe\u017en\u00e9ho\u201c zamestnanca v pracovnom pomere (pracuj\u00faceho na pracovn\u00fa zmluvu).<\/em><\/p><\/blockquote>\n<h2>Vymeriavac\u00ed z\u00e1klad pre zdravotn\u00e9 poistenie a soci\u00e1lne poistenie<\/h2>\n<p>K\u00fdm soci\u00e1lne poistenie sa plat\u00ed vo forme \u201edefinit\u00edvneho\u201c poistn\u00e9ho, zdravotn\u00e9 poistenie sa plat\u00ed vo forme preddavkov na poistn\u00e9, ktor\u00e9 s\u00fa po skon\u010den\u00ed roka predmetom ro\u010dn\u00e9ho z\u00fa\u010dtovania vykon\u00e1van\u00e9ho zdravotnou pois\u0165ov\u0148ou. T\u00e1 porovn\u00e1 v\u00fd\u0161ku zaplaten\u00fdch preddavkov na zdravotn\u00e9 poistenie s vypo\u010d\u00edtanou v\u00fd\u0161kou zdravotn\u00e9ho poistenia a zist\u00ed bu\u010f vyrovnan\u00fd stav, preplatok alebo nedoplatok. Soci\u00e1lne aj zdravotn\u00e9 <strong>poistenie platen\u00e9 zamestnancom i zamestn\u00e1vate\u013eom vypo\u010d\u00edtava a pr\u00edslu\u0161nej pois\u0165ovni odv\u00e1dza zamestn\u00e1vate\u013e za seba i za svojho zamestnanca.<\/strong><\/p>\n<p>Zamestnanec i zamestn\u00e1vate\u013e platia zdravotn\u00e9 poistenie i soci\u00e1lne poistenie z tzv. \u201evymeriavacieho z\u00e1kladu\u201c. Vymeriavac\u00edm z\u00e1kladom je suma, z ktorej sa pri pou\u017eit\u00ed pr\u00edslu\u0161n\u00e9ho percenta vypo\u010d\u00edta zdravotn\u00e9 a soci\u00e1lne poistenie. Vymeriavac\u00edm z\u00e1kladom zamestnanca je jeho zda\u0148ovan\u00fd pr\u00edjem zo z\u00e1vislej \u010dinnosti. Vymeriavac\u00ed z\u00e1klad zamestn\u00e1vate\u013ea je zhodn\u00fd s vymeriavac\u00edm z\u00e1kladom jeho zamestnanca. Zjednodu\u0161ene povedan\u00e9, <strong>zdravotn\u00e9 a soci\u00e1lne poistenie sa po\u010d\u00edta z hrubej mzdy<\/strong> zamestnanca. Zaokr\u00fah\u013eovanie vypo\u010d\u00edtan\u00e9ho poistn\u00e9ho prebieha matematicky na eurocenty nadol.<\/p>\n<p><strong>Pozor v\u0161ak na dva in\u0161tit\u00faty<\/strong>: v soci\u00e1lnom poisten\u00ed sa uplat\u0148uje maxim\u00e1lny mesa\u010dn\u00fd vymeriavac\u00ed z\u00e1klad a v zdravotnom poisten\u00ed naopak existuje minim\u00e1lny preddavok (resp. poistn\u00e9) zamestnanca.<\/p>\n<h2>Maxim\u00e1lny mesa\u010dn\u00fd vymeriavac\u00ed z\u00e1klad v soci\u00e1lnom poisten\u00ed v roku 2025<\/h2>\n<p>Maxim\u00e1lny mesa\u010dn\u00fd vymeriavac\u00ed z\u00e1klad v soci\u00e1lnom poisten\u00ed predstavuje maxim\u00e1lnu sumu, z ktorej sa za kalend\u00e1rny mesiac vypo\u010d\u00edtava soci\u00e1lne poistenie zamestnancovi aj zamestn\u00e1vate\u013eovi. Jeho v\u00fd\u0161ka je 11-n\u00e1sobok priemernej mesa\u010dnej mzdy spred dvoch rokov. <strong>V roku 2025 je maxim\u00e1lny mesa\u010dn\u00fd vymeriavac\u00ed z\u00e1klad v soci\u00e1lnom poisten\u00ed suma 15 730 eur.<\/strong> V\u00fdnimkou je \u00farazov\u00e9 poistenie platen\u00e9 zamestn\u00e1vate\u013eom, na ktor\u00e9 sa maxim\u00e1lny mesa\u010dn\u00fd vymeriavac\u00ed z\u00e1klad nevz\u0165ahuje.<\/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\/14577\">\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\/14577\">\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>Minim\u00e1lny preddavok na zdravotn\u00e9 poistenie zamestnanca v roku 2025<\/h2>\n<p>Minim\u00e1lny preddavok na zdravotn\u00e9 poistenie zamestnanca predstavuje <strong>minim\u00e1lnu sumu preddavku na zdravotn\u00e9 poistenie, ktor\u00e1 mus\u00ed by\u0165 odveden\u00e1 za zamestnanca<\/strong> (obvykle za ka\u017ed\u00fd kalend\u00e1rny mesiac) ako s\u00fa\u010det preddavku na zdravotn\u00e9 poistenie zamestnanca a zamestn\u00e1vate\u013ea.<\/p>\n<p>Minim\u00e1lny preddavok na zdravotn\u00e9 poistenie zamestnanca je s\u00fa\u010det preddavku na zdravotn\u00e9 poistenie zamestnanca a zamestn\u00e1vate\u013ea zo sumy \u017eivotn\u00e9ho minima platn\u00e9ho k 1. janu\u00e1ru. <strong>V roku 2025 je v\u00fd\u0161ka minim\u00e1lneho preddavku na zdravotn\u00e9 poistenie zamestnanca 41,08 eura<\/strong>. Ak je s\u00fa\u010det skuto\u010dn\u00e9ho preddavku na zdravotn\u00e9 poistenie zamestnanca a zamestn\u00e1vate\u013ea ni\u017e\u0161\u00ed ako minim\u00e1lny preddavok na zdravotn\u00e9 poistenie zamestnanca, preddavok na zdravotn\u00e9 poistenie zamestnanca sa o tento rozdiel navy\u0161uje. In\u00fdmi slovami povedan\u00e9, ak sa z dosiahnutej mzdy vypo\u010d\u00edta preddavok na zdravotn\u00e9 poistenie zamestnanca a zamestn\u00e1vate\u013ea dohromady v sume ni\u017e\u0161ej ako je suma minim\u00e1lneho preddavku na zdravotn\u00e9 poistenie zamestnanca 41,08 eura, bude musie\u0165 rozdiel doplati\u0165 s\u00e1m zamestnanec. Zamestn\u00e1vate\u013e mu ho zraz\u00ed zo mzdy.<\/p>\n<p><strong>Suma minim\u00e1lneho preddavku na zdravotn\u00e9 poistenia zamestnanca 41,08 eura <\/strong>sa pomerne zni\u017euje o tie dni, po\u010das ktor\u00fdch bol zamestnanec samostatne z\u00e1robkovo \u010dinnou osobou, poistencom \u0161t\u00e1tu (napr\u00edklad starobn\u00fd d\u00f4chodca), osobou so zdravotn\u00fdm postihnut\u00edm, vyhl\u00e1sen\u00fd za nezvestn\u00e9ho alebo sa nepova\u017eoval za zamestnanca (napr\u00edklad mal neplaten\u00e9 vo\u013eno). Ak m\u00e1 zamestnanec viacer\u00fdch zamestn\u00e1vate\u013eov alebo sa na neho vz\u0165ahuje niektor\u00e1 zo situ\u00e1ci\u00ed uveden\u00fdch v predch\u00e1dzaj\u00facej vete, <strong>m\u00f4\u017ee sa rozhodn\u00fa\u0165, \u017ee minim\u00e1lny preddavok na zdravotn\u00e9 poistenie zamestnanca sa na neho nebude pri v\u00fdpo\u010dte mzdy uplat\u0148ova\u0165<\/strong>. V tom pr\u00edpade je povinn\u00fd t\u00fato skuto\u010dnos\u0165 ozn\u00e1mi\u0165 zamestn\u00e1vate\u013eovi na <a href=\"https:\/\/www.health.gov.sk\/Zdroje?\/Sources\/dokumenty\/financovanie\/vzor-min_preddavok.rtf\" target=\"_blank\" rel=\"noopener\">pr\u00edslu\u0161nom formul\u00e1ri<\/a> a minim\u00e1lne zdravotn\u00e9 poistenie sa u tak\u00e9hoto zamestnanca zoh\u013eadn\u00ed a\u017e v ro\u010dnom z\u00fa\u010dtovan\u00ed zdravotn\u00e9ho poistenia.<\/p>\n<p>Po skon\u010den\u00ed roka <strong>v ro\u010dnom z\u00fa\u010dtovan\u00ed zdravotn\u00e9ho poistenia zdravotn\u00e1 pois\u0165ov\u0148a vy\u010d\u00edsli v\u00fdsledn\u00e9 minim\u00e1lne zdravotn\u00e9 poistenie zamestnanca<\/strong> ako s\u00fa\u010det zdravotn\u00e9ho poistenia zamestnanca a zamestn\u00e1vate\u013ea z 12-n\u00e1sobku sumy \u017eivotn\u00e9ho minima platn\u00e9ho k 1. janu\u00e1ru. Za rok 2025 je to suma 493,17 eura, ktor\u00e1 sa porovn\u00e1 so s\u00fa\u010dtom predp\u00edsan\u00e9ho poistn\u00e9ho poistenca (zapo\u010d\u00edta sa sem teda poistn\u00e9, ktor\u00e9 mal plati\u0165 napr. ako zamestnanec, SZ\u010cO) a predp\u00edsan\u00e9ho poistn\u00e9ho zamestn\u00e1vate\u013ea za pr\u00edslu\u0161n\u00fd kalend\u00e1rny rok. Ak bude tento s\u00fa\u010det predp\u00edsan\u00e9ho poistn\u00e9ho ni\u017e\u0161\u00ed ako suma minim\u00e1lneho zdravotn\u00e9ho poistenia zamestnanca, rozdiel do sumy 493,17 eura bude musie\u0165 zamestnanec zdravotnej pois\u0165ovni doplati\u0165.<\/p>\n<h2>Da\u0148 z pr\u00edjmov zamestnanca \u2013 nezdanite\u013en\u00e1 \u010das\u0165, da\u0148ov\u00fd bonus a sadzba dane<\/h2>\n<p>Preddavok na da\u0148 z pr\u00edjmov zamestnanca sa po\u010d\u00edta zo zdanite\u013enej mzdy. Naj\u010dastej\u0161ie ide o hrub\u00fa mzdu zamestnanca (resp. pr\u00edjmy zo z\u00e1vislej \u010dinnosti, ktor\u00e9 s\u00fa predmetom dane a nie s\u00fa od dane osloboden\u00e9), ktor\u00e1 sa zn\u00ed\u017ei o<strong> zdravotn\u00e9 poistenie a soci\u00e1lne poistenie platen\u00e9 zamestnancom<\/strong>. Ak zamestnanec predlo\u017eil zamestn\u00e1vate\u013eovi <a href=\"https:\/\/www.financnasprava.sk\/\/_img\/pfsedit\/Dokumenty_PFS\/Zverejnovanie_dok\/Vzory_tlaciv\/Zavisla_cinnost_5ZD\/2024\/2024.11.20_dan_bonus_par_36.pdf\" target=\"_blank\" rel=\"noopener\">vyhl\u00e1senie<\/a>, v ktorom si uplat\u0148uje nezdanite\u013en\u00fa \u010das\u0165 z\u00e1kladu dane na da\u0148ovn\u00edka, tak sa jeho hrub\u00e1 mzda zn\u00ed\u017een\u00e1 o zamestnancom platen\u00e9 zdravotn\u00e9 a soci\u00e1lne poistenie <strong>zn\u00ed\u017ei navy\u0161e aj o 1\/12 ro\u010dnej nezdanite\u013enej \u010dasti z\u00e1kladu dane<\/strong> na da\u0148ovn\u00edka, \u010do je v roku 2025 suma 479,48 eura mesa\u010dne.<\/p>\n<p>N\u00e1sledne sa z hrubej mzdy zn\u00ed\u017eenej o odvody platen\u00e9 zamestnancom a nezdanite\u013en\u00fa \u010das\u0165 z\u00e1kladu dane na da\u0148ovn\u00edka vypo\u010d\u00edta preddavok na da\u0148 z pr\u00edjmov ako <strong>19 % z tej \u010dasti zdanite\u013enej mzdy, ktor\u00e1 nepresiahne 4 036,79 eura a 25 % z tej \u010dasti zdanite\u013enej mzdy, ktor\u00e1 presiahne<\/strong> 4 036,79 eura (1\/12 sumy 176,8-n\u00e1sobku \u017eivotn\u00e9ho minima platn\u00e9ho k 1. janu\u00e1ru 2025). Preddavok na da\u0148 z pr\u00edjmov sa zaokr\u00fah\u013euje na eurocenty matematicky.<\/p>\n<p>Takto vypo\u010d\u00edtan\u00fd preddavok na da\u0148 z pr\u00edjmov zamestnanca sa zn\u00ed\u017ei o sumu da\u0148ov\u00e9ho bonusu na die\u0165a za predpokladu, \u017ee zamestnanec predlo\u017eil zamestn\u00e1vate\u013eovi vyhl\u00e1senie, v ktorom si da\u0148ov\u00fd bonus na die\u0165a uplat\u0148uje. <strong>V\u00fd\u0161ka da\u0148ov\u00e9ho bonusu na die\u0165a v roku 2025 je maxim\u00e1lne 50 eur mesa\u010dne, ak die\u0165a dov\u0155\u0161ilo 15 rokov a nedov\u0155\u0161ilo 18 rokov a 50 eur mesa\u010dne, ak die\u0165a nedov\u0155\u0161ilo 15 rokov<\/strong> (posledn\u00fdkr\u00e1t sa uplatn\u00ed za mesiac, v ktorom die\u0165a dov\u0155\u0161i 15 rokov). Aj v roku 2025 je mo\u017en\u00e9 si da\u0148ov\u00fd bonus uplatni\u0165 najviac do v\u00fd\u0161ky ustanoven\u00e9ho percenta z \u010diastkov\u00e9ho z\u00e1kladu dane z pr\u00edjmov (pred uplatnen\u00edm nezdanite\u013en\u00fdch \u010dast\u00ed z\u00e1kladu dane) zo z\u00e1vislej \u010dinnosti a z podnikania a z inej samostatnej z\u00e1robkovej \u010dinnosti.<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td style=\"text-align: center;\"><strong>Po\u010det det\u00ed<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Percentu\u00e1lny limit z\u00e1kladu dane z pr\u00edjmov, do ktor\u00e9ho je mo\u017en\u00e9 si uplatni\u0165 da\u0148ov\u00fd bonus<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: center;\">1<\/td>\n<td style=\"text-align: center;\">29 %<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">2<\/td>\n<td style=\"text-align: center;\">36 %<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">3<\/td>\n<td style=\"text-align: center;\">43 %<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">4<\/td>\n<td style=\"text-align: center;\">50 %<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">5<\/td>\n<td style=\"text-align: center;\">57 %<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">6 a viac<\/td>\n<td style=\"text-align: center;\">64 %<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>V\u00fdsledn\u00fd vz\u0165ah zamestnanca k da\u0148ov\u00e9mu \u00faradu (odvod preddavkov alebo vyplatenie da\u0148ov\u00e9ho bonusu \u010di jeho \u010dasti) <strong>za neho vysporiada jeho zamestn\u00e1vate\u013e<\/strong>.<\/p>\n\n    <div class=\"promoboxs3\">\n      <div class=\"promoboxs3__content\">\n        <div class=\"promoboxs3__content-label\">\n          Tip redakcie\n        <\/div>\n        <div class=\"promoboxs3__content-heading\">\n          Vysk\u00fa\u0161ajte si zadarmo \u00fa\u010dtovn\u00fd program Money&nbsp;S3\n        <\/div>\n        <div class=\"promoboxs3__content-text\">\n          S&nbsp;n\u00edm m\u00f4\u017eete jednoducho <strong>vies\u0165 \u00fa\u010dtovn\u00edctvo, vystavova\u0165 fakt\u00fary \u010di evidova\u0165 sklad<\/strong> pre kamenn\u00fd i&nbsp;online predaj\n        <\/div>\n        <div class=\"promoboxs3__content-cta\">\n          <a href=\"\/cennik-s3\/vyskusat-money-s3\/\" class=\"c-btn--large\">Stiahnu\u0165 sk\u00fa\u0161obn\u00fa verziu<\/a>\n        <\/div>\n      <\/div>\n      <div class=\"promoboxs3__illustration\">\n        <img decoding=\"async\" src=\"\/wp-content\/themes\/money-blog\/inc\/assets\/img\/promobox-s3.png\" alt=\"Money S3\">\n      <\/div>\n\t\t<\/div>\n  \n<h2>V \u010d\u00edslach \u2013 od hrubej mzdy cez poistn\u00e9 a da\u0148 a\u017e po \u010dist\u00fa mzdu a celkov\u00fa cenu pr\u00e1ce<\/h2>\n<p>V nasleduj\u00facom pr\u00edklade si uk\u00e1\u017eeme komplexn\u00fd v\u00fdpo\u010det v\u0161etk\u00fdch mzdov\u00fdch veli\u010d\u00edn s konkr\u00e9tnymi percentami a \u010d\u00edslami. Budeme pritom vych\u00e1dza\u0165 z pr\u00edkladu zamestnanca v pracovnom pomere, ktor\u00fd je odme\u0148ovan\u00fd mesa\u010dnou <strong>minim\u00e1lnou mzdou 816 eur, uplat\u0148uje si nezdanite\u013en\u00fa \u010das\u0165 z\u00e1kladu dane na da\u0148ovn\u00edka a da\u0148ov\u00fd bonus na jedno vy\u017eivovan\u00e9 die\u0165a vo veku 10 rokov<\/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=\"2\"><strong>Zamestn\u00e1vate\u013e<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: center;\">Hrub\u00e1 mzda<\/td>\n<td style=\"text-align: center;\" colspan=\"4\">816 \u20ac<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">Zdravotn\u00e9 poistenie<\/td>\n<td style=\"text-align: center;\">4 %<\/td>\n<td style=\"text-align: center;\">32,64 \u20ac<\/td>\n<td style=\"text-align: center;\">11 %<\/td>\n<td style=\"text-align: center;\">89,76 \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;\">11,42 \u20ac<\/td>\n<td style=\"text-align: center;\">1,40 %<\/td>\n<td style=\"text-align: center;\">11,42 \u20ac<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">D\u00f4chodkov\u00e9 starobn\u00e9 poistenie<\/td>\n<td style=\"text-align: center;\">4 %<\/td>\n<td style=\"text-align: center;\">32,64 \u20ac<\/td>\n<td style=\"text-align: center;\">14 %<\/td>\n<td style=\"text-align: center;\">114,24 \u20ac<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">D\u00f4chodkov\u00e9 invalidn\u00e9 poistenie<\/td>\n<td style=\"text-align: center;\">3 %<\/td>\n<td style=\"text-align: center;\">24,48 \u20ac<\/td>\n<td style=\"text-align: center;\">3 %<\/td>\n<td style=\"text-align: center;\">24,48 \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;\">8,16 \u20ac<\/td>\n<td style=\"text-align: center;\">0,50 %<\/td>\n<td style=\"text-align: center;\">4,08 \u20ac<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">Poistn\u00e9 na financovanie podpory<\/td>\n<td style=\"text-align: center;\">x<\/td>\n<td style=\"text-align: center;\">x<\/td>\n<td style=\"text-align: center;\">0,50 %<\/td>\n<td style=\"text-align: center;\">4,08 \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;\">2,04 \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;\">6,52 \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;\">38,76 \u20ac<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">Soci\u00e1lne poistenie spolu<\/td>\n<td style=\"text-align: center;\">9,40 %<\/td>\n<td style=\"text-align: center;\">76,70 \u20ac<\/td>\n<td style=\"text-align: center;\">25,20 %<\/td>\n<td style=\"text-align: center;\">205,62 \u20ac<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">Poistenie spolu<\/td>\n<td style=\"text-align: center;\">13,40 %<\/td>\n<td style=\"text-align: center;\">109,34 \u20ac<\/td>\n<td style=\"text-align: center;\">36,20 %<\/td>\n<td style=\"text-align: center;\">295,38 \u20ac<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">Z\u00e1klad dane z pr\u00edjmov<\/td>\n<td style=\"text-align: center;\" colspan=\"2\">706,66 \u20ac (816 \u20ac \u2013 109,34 \u20ac)<\/td>\n<td style=\"text-align: center;\" colspan=\"2\">x<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">Nezdanite\u013en\u00e1 \u010das\u0165 z\u00e1kladu dane na da\u0148ovn\u00edka<\/td>\n<td style=\"text-align: center;\" colspan=\"2\">479,48 \u20ac<\/td>\n<td style=\"text-align: center;\" colspan=\"2\">x<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">Z\u00e1klad dane z pr\u00edjmov zn\u00ed\u017een\u00fd o nezdanite\u013en\u00fa \u010das\u0165 z\u00e1kladu dane na da\u0148ovn\u00edka<\/td>\n<td style=\"text-align: center;\" colspan=\"2\">227,18 \u20ac (706,66 \u20ac \u2013 479,48 \u20ac)<\/td>\n<td style=\"text-align: center;\" colspan=\"2\">x<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">Preddavok na da\u0148 z pr\u00edjmov<\/td>\n<td style=\"text-align: center;\" colspan=\"2\">43,16 \u20ac (19 % z 227,18 \u20ac)<\/td>\n<td style=\"text-align: center;\" colspan=\"2\">x<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">Da\u0148ov\u00fd bonus na die\u0165a<\/td>\n<td style=\"text-align: center;\" colspan=\"2\">100 \u20ac (percentu\u00e1lny limit je 29 % z 706,66 \u20ac)<\/td>\n<td style=\"text-align: center;\" colspan=\"2\">x<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">\u010cist\u00e1 mzda<\/td>\n<td style=\"text-align: center;\" colspan=\"2\">763,50 \u20ac (816 \u20ac \u2013 109,34 \u20ac \u2013 43,16 \u20ac + 100 \u20ac)<\/td>\n<td style=\"text-align: center;\" colspan=\"2\">x<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">Celkov\u00e1 cena pr\u00e1ce<\/td>\n<td style=\"text-align: center;\" colspan=\"2\">x<\/td>\n<td style=\"text-align: center;\" colspan=\"2\">1 111,38 \u20ac (816 \u20ac + 295,38 \u20ac)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"<p>Pr\u00edjem zo z\u00e1vislej \u010dinnosti \u2013 od jeho sumy sa odv\u00edja v\u0161etko ostatn\u00e9 V\u00fdchodiskov\u00fdm bodom v mzdovom \u00fa\u010dtovn\u00edctve je tzv. \u201epr\u00edjem zo z\u00e1vislej \u010dinnosti\u201c. Naj\u010dastej\u0161ie ide &#8230;<\/p>\n","protected":false},"author":30,"featured_media":14595,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[17,18],"tags":[378,355,463],"class_list":["post-14577","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-mzdy-a-personalistika","category-odmenovanie","tag-dan-z-prijmov-zo-zavisle-cinnosti","tag-socialne-a-zdravotne-poistenie","tag-zamestnanci"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14577","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=14577"}],"version-history":[{"count":22,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14577\/revisions"}],"predecessor-version":[{"id":15206,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14577\/revisions\/15206"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/14595"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=14577"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=14577"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=14577"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}