{"id":14617,"date":"2025-01-27T13:03:11","date_gmt":"2025-01-27T12:03:11","guid":{"rendered":"https:\/\/www.money.sk\/novinky-a-tipy\/?p=14617"},"modified":"2025-01-27T17:48:50","modified_gmt":"2025-01-27T16:48:50","slug":"zamestnavanie-studentov-na-dohodu","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/mzdy-a-personalistika\/zamestnavanie-studentov-na-dohodu\/","title":{"rendered":"Zamestn\u00e1vanie \u0161tudentov na dohodu v roku 2025"},"content":{"rendered":"<h2>S k\u00fdm mo\u017eno uzatvori\u0165 dohodu o brig\u00e1dnickej pr\u00e1ci \u0161tudentov<\/h2>\n<p><strong>Dohoda o brig\u00e1dnickej pr\u00e1ci \u0161tudentov<\/strong> je upraven\u00e1 v \u00a7 227 z\u00e1kona \u010d. 311\/2001 Z. z. <a href=\"https:\/\/www.slov-lex.sk\/pravne-predpisy\/SK\/ZZ\/2001\/311\/#paragraf-227\" target=\"_blank\" rel=\"noopener\">Z\u00e1konn\u00edk pr\u00e1ce<\/a> v znen\u00ed neskor\u0161\u00edch predpisov, ale t\u00fdkaj\u00fa sa jej aj in\u00e9 jeho ustanovenia.<\/p>\n<p><strong>Dohodu o brig\u00e1dnickej pr\u00e1ci \u0161tudentov je mo\u017en\u00e9 uzatvori\u0165 s<\/strong> fyzickou osobou, ktor\u00e1 dosiahla 15 rokov, ktorej sa skon\u010dilo obdobie \u0161kolsk\u00e9ho vyu\u010dovania posledn\u00e9ho \u0161kolsk\u00e9ho roka povinnej \u0161kolskej doch\u00e1dzky a ktor\u00e1 nedosiahla 26 rokov, ak:<\/p>\n<ul>\n<li>m\u00e1 \u0161tat\u00fat \u017eiaka strednej \u0161koly (preukazuje sa potvrden\u00edm o n\u00e1v\u0161teve strednej \u0161koly) alebo<\/li>\n<li>m\u00e1 \u0161tat\u00fat \u0161tudenta dennej formy vysoko\u0161kolsk\u00e9ho \u0161t\u00fadia (preukazuje sa potvrden\u00edm o n\u00e1v\u0161teve vysokej \u0161koly).<\/li>\n<\/ul>\n<p>Na \u00fa\u010dely dohody o brig\u00e1dnickej pr\u00e1ci \u0161tudentov m\u00e1 \u0161tat\u00fat \u017eiaka strednej \u0161koly aj fyzick\u00e1 osoba v \u010dase od riadneho ukon\u010denia \u0161t\u00fadia na strednej \u0161kole do 31. okt\u00f3bra toho ist\u00e9ho roka. Podobne m\u00e1 \u0161tat\u00fat \u0161tudenta dennej formy vysoko\u0161kolsk\u00e9ho \u0161t\u00fadia aj fyzick\u00e1 osoba v \u010dase od riadneho ukon\u010denia \u0161t\u00fadia v dennej forme vysoko\u0161kolsk\u00e9ho \u0161t\u00fadia prv\u00e9ho stup\u0148a do 31. okt\u00f3bra toho ist\u00e9ho roka. Svoj \u0161tat\u00fat v tomto obdob\u00ed preukazuje dokladom o riadnom ukon\u010den\u00ed \u0161t\u00fadia. <strong>Po skon\u010den\u00ed strednej \u0161koly a bakal\u00e1rskeho \u0161t\u00fadia vysokej \u0161koly je teda mo\u017en\u00e9 s t\u00fdmito absolventmi uzatvori\u0165 dohodu o brig\u00e1dnickej pr\u00e1ci \u0161tudentov<\/strong> (pr\u00edpadne v nej pokra\u010dova\u0165). V ich pr\u00edpade je to v\u0161ak limitovan\u00e9 31. okt\u00f3brom. Ak by nepokra\u010dovali v \u010fal\u0161om vzdel\u00e1van\u00ed po tomto d\u00e1tume, nem\u00f4\u017eu na dohodu o brig\u00e1dnickej pr\u00e1ci \u0161tudentov od 1. novembra \u010falej pracova\u0165.<\/p>\n<p>Pri uzatv\u00e1ran\u00ed dohody o brig\u00e1dnickej pr\u00e1ci \u0161tudentov zamestnanec nem\u00f4\u017ee ma\u0165 26 a viac rokov. Ak tento vek po\u010das trvania pracovnopr\u00e1vneho vz\u0165ahu zamestnanec dosiahne, m\u00f4\u017ee pr\u00e1cu na z\u00e1klade <strong>tej istej dohody o brig\u00e1dnickej pr\u00e1ci \u0161tudentov vykon\u00e1va\u0165 najnesk\u00f4r do konca tohto kalend\u00e1rneho roka, v ktorom dosiahne 26 rokov veku<\/strong>.<\/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\/14617\">\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\/14617\">\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>Uzatvorenie a skon\u010denie dohody o brig\u00e1dnickej pr\u00e1ci \u0161tudentov v roku 2025<\/h2>\n<p>Dohoda o brig\u00e1dnickej pr\u00e1ci \u0161tudentov <strong>mus\u00ed ma\u0165 p\u00edsomn\u00fa formu, inak je neplatn\u00e1<\/strong>. Jedno jej vyhotovenie mus\u00ed dosta\u0165 aj zamestnanec.<\/p>\n<p><strong>Povinn\u00fdmi n\u00e1le\u017eitos\u0165ami dohody o brig\u00e1dnickej pr\u00e1ci \u0161tudentov s\u00fa:<\/strong><\/p>\n<ul>\n<li>dohodnut\u00e1 pr\u00e1ca,<\/li>\n<li>dohodnut\u00e1 odmena za vykonan\u00fa pr\u00e1cu,<\/li>\n<li>dohodnut\u00fd rozsah pracovn\u00e9ho \u010dasu a<\/li>\n<li>doba, na ktor\u00fa sa dohoda uzatv\u00e1ra.<\/li>\n<\/ul>\n<p>Pr\u00edslu\u0161n\u00e9 potvrdenie o \u0161tat\u00fate \u017eiaka strednej \u0161koly alebo \u0161tat\u00fate \u0161tudenta dennej formy vysoko\u0161kolsk\u00e9ho \u0161t\u00fadia je <strong>neoddelite\u013enou s\u00fa\u010das\u0165ou<\/strong> (pr\u00edlohou) dohody.<\/p>\n<p>Ak <strong>priemern\u00fd t\u00fd\u017edenn\u00fd pracovn\u00fd \u010das zamestnanca presiahne tri hodiny<\/strong> v \u0161tyroch po sebe nasleduj\u00facich t\u00fd\u017ed\u0148och, tak dohoda o brig\u00e1dnickej pr\u00e1ci \u0161tudentov mus\u00ed obsahova\u0165 aj miesto v\u00fdkonu pr\u00e1ce alebo pravidlo, \u017ee ho ur\u010duje zamestnanec. \u010ealej, ak to dohoda neobsahuje, mus\u00ed zamestn\u00e1vate\u013e zamestnanca v pr\u00edpade splnenia spom\u00ednanej podmienky do siedmich dn\u00ed p\u00edsomne informova\u0165 aj o splatnosti a v\u00fdplate mzdy vr\u00e1tane v\u00fdplatn\u00fdch term\u00ednov.<\/p>\n<p>Dohoda o brig\u00e1dnickej pr\u00e1ci \u0161tudentov <strong>m\u00f4\u017ee by\u0165 uzatvoren\u00e1 najviac na 12 mesiacov<\/strong>.<\/p>\n<p>V dohode mo\u017eno dohodn\u00fa\u0165 <strong>sp\u00f4sob jej skon\u010denia<\/strong> a ak v nej nie je, mo\u017eno ju skon\u010di\u0165 bu\u010f dohodou zamestn\u00e1vate\u013ea a zamestnanca k ur\u010dit\u00e9mu d\u0148u, alebo jednostranne v\u00fdpove\u010fou bez uvedenia d\u00f4vodu s 15-dennou v\u00fdpovednou dobou (za\u010d\u00edna plyn\u00fa\u0165 d\u0148om, v ktorom bola p\u00edsomn\u00e1 v\u00fdpove\u010f doru\u010den\u00e1 druhej zmluvnej strane). Okam\u017eit\u00e9 skon\u010denie dohody je mo\u017en\u00e9 len v pr\u00edpadoch, kedy je mo\u017en\u00e9 takto <a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/mzdy-a-personalistika\/skoncenie-pracovneho-pomeru-vypoved-dohodou-v-skusobnej-dobe-zo-strany-zamestnavatela\/\" target=\"_blank\" rel=\"noopener\">skon\u010di\u0165 pracovn\u00fd pomer<\/a> \u2013 zamestnanec bol pr\u00e1voplatne ods\u00faden\u00fd pre \u00famyseln\u00fd trestn\u00fd \u010din alebo poru\u0161il z\u00e1va\u017ene pracovn\u00fa discipl\u00ednu.<\/p>\n<h2>Pracovn\u00fd \u010das pri dohode o brig\u00e1dnickej pr\u00e1ci \u0161tudentov<\/h2>\n<p>Na dohodu o brig\u00e1dnickej pr\u00e1ci \u0161tudentov mo\u017eno vykon\u00e1va\u0165 pr\u00e1cu v rozsahu maxim\u00e1lne <strong>20 hod\u00edn t\u00fd\u017edenne v priemere<\/strong>. Tento priemer sa posudzuje za cel\u00fa dobu, na ktor\u00fa bola dohoda uzatvoren\u00e1. Zamestnanec tak napr\u00edklad pri dohode uzatvorenej na 12 mesiacov (52 t\u00fd\u017ed\u0148ov) m\u00f4\u017ee po\u010das troch letn\u00fdch mesiacov (12 t\u00fd\u017ed\u0148ov) odpracova\u0165 aj po 160 hod\u00edn mesa\u010dne (spolu 480 hod\u00edn), ak po\u010das ostatn\u00fdch 40 t\u00fd\u017ed\u0148ov odpracuje len 10 hod\u00edn t\u00fd\u017edenne. V priemere za cel\u00e9 trvanie dohody je to st\u00e1le menej ako 20 hod\u00edn t\u00fd\u017edenne.<\/p>\n<p>Okrem toho plat\u00ed, \u017ee pracovn\u00fd \u010das \u0161tudentov pracuj\u00facich na dohodu o brig\u00e1dnickej pr\u00e1ci \u0161tudentov <strong>v priebehu 24 hod\u00edn nesmie presiahnu\u0165 12 hod\u00edn<\/strong> (u zamestnanca do 18 rokov v priebehu 24 hod\u00edn nesmie presiahnu\u0165 8 hod\u00edn). S t\u00fdmito zamestnancami nemo\u017eno dohodn\u00fa\u0165 ani im nariadi\u0165 pr\u00e1cu nad\u010das alebo pracovn\u00fa pohotovos\u0165.<\/p>\n<p><strong>Zamestn\u00e1vate\u013e je povinn\u00fd zamestnanca pri uzatvoren\u00ed dohody p\u00edsomne informova\u0165 o:<\/strong><\/p>\n<ul>\n<li>d\u0148och a \u010dasov\u00fdch \u00fasekoch, v ktor\u00fdch m\u00f4\u017ee od neho vy\u017eadova\u0165 v\u00fdkon pr\u00e1ce a<\/li>\n<li>lehote, v ktorej m\u00e1 by\u0165 zamestnanec zo strany zamestn\u00e1vate\u013ea informovan\u00fd o v\u00fdkone pr\u00e1ce pred jej za\u010diatkom, ktor\u00e1 nesmie by\u0165 krat\u0161ia ako 24 hod\u00edn.<\/li>\n<\/ul>\n<p><strong>Uveden\u00fa informa\u010dn\u00fa povinnos\u0165 zamestn\u00e1vate\u013e vo\u010di zamestnancovi nem\u00e1, ak:<\/strong><\/p>\n<ul>\n<li>si zamestnanec po dohode so zamestn\u00e1vate\u013eom s\u00e1m rozvrhuje pracovn\u00fd \u010das,<\/li>\n<li>za\u010diatok a koniec pracovn\u00e9ho \u010dasu a rozvrh pracovn\u00fdch zmien ur\u010d\u00ed zamestn\u00e1vate\u013e po dohode so z\u00e1stupcami zamestnancov a ozn\u00e1mi to p\u00edsomne na mieste u zamestn\u00e1vate\u013ea, ktor\u00e9 je zamestnancovi pr\u00edstupn\u00e9, a to najmenej t\u00fd\u017ede\u0148 vopred a s platnos\u0165ou najmenej na t\u00fd\u017ede\u0148, alebo<\/li>\n<li>priemern\u00fd t\u00fd\u017edenn\u00fd pracovn\u00fd \u010das zamestnanca nepresiahne tri hodiny v obdob\u00ed \u0161tyroch po sebe nasleduj\u00facich t\u00fd\u017ed\u0148ov.<\/li>\n<\/ul>\n<h2>Mzda zamestnanca na dohodu o brig\u00e1dnickej pr\u00e1ci \u0161tudentov v roku 2025<\/h2>\n<p>Aj \u0161tudentovi pracuj\u00facemu na dohodu o brig\u00e1dnickej pr\u00e1ci \u0161tudentov patr\u00ed mzda najmenej v sume <a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/mzdy-a-personalistika\/minimalna-mzda-pre-rok-2024-vsetko-co-potrebujete-vediet-o-novej-sume\/\"><strong>minim\u00e1lnej mzdy<\/strong><\/a><strong>, ktor\u00e1 v roku 2025 je vo v\u00fd\u0161ke 4,69 eura za hodinu<\/strong>. Nepatr\u00ed mu v\u0161ak u\u017e minim\u00e1lna mzda ur\u010dovan\u00e1 v z\u00e1vislosti od stup\u0148a n\u00e1ro\u010dnosti pr\u00e1ce.<\/p>\n<p>Pri brig\u00e1dnickej pr\u00e1ci \u0161tudentov patr\u00ed zamestnancovi v roku 2025 popri dosiahnutej mzde aj mzdov\u00e9 zv\u00fdhodnenie:<\/p>\n<ul>\n<li><strong>za pr\u00e1cu v sobotu<\/strong> najmenej 2,345 eura za hodinu (ak sa u zamestn\u00e1vate\u013ea vy\u017eaduje pravideln\u00e1 pr\u00e1ca v sobotu, tak je to najmenej 2,1105 eura za hodinu),<\/li>\n<li><strong>za pr\u00e1cu v nede\u013eu<\/strong> najmenej 4,69 eura za hodinu (ak sa u zamestn\u00e1vate\u013ea vy\u017eaduje pravideln\u00e1 pr\u00e1ca v nede\u013eu, tak je to najmenej 4,221 eura za hodinu),<\/li>\n<li><strong>za pr\u00e1cu v noci<\/strong> najmenej 1,876 eura za hodinu (ak sa u zamestn\u00e1vate\u013ea vy\u017eaduje preva\u017en\u00e1 pr\u00e1ca v noci, tak je to najmenej 1,6415 eura za hodinu),<\/li>\n<li><strong>za pr\u00e1cu vo sviatok<\/strong> najmenej 4,69 eura za hodinu.<\/li>\n<\/ul>\n<p>Zamestn\u00e1vate\u013e mus\u00ed mzdu za vykonan\u00fa pr\u00e1cu zamestnancovi <strong>vyplati\u0165 najnesk\u00f4r do konca kalend\u00e1rneho mesiaca, ktor\u00fd nasleduje po mesiaci, v ktorom sa pr\u00e1ca vykonala<\/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>Da\u0148, zdravotn\u00e9 a soci\u00e1lne poistenie pri brig\u00e1dnickej pr\u00e1ci \u0161tudentov<\/h2>\n<p>Oh\u013eadom dani z pr\u00edjmov nem\u00e1 \u0161tudent pracuj\u00faci na dohodu o brig\u00e1dnickej pr\u00e1ci \u0161tudentov \u017eiadnu v\u00fdnimku. Z\u00e1klad dane z pr\u00edjmov (mzdu po odpo\u010d\u00edtan\u00ed poistenia) si m\u00f4\u017ee zni\u017eova\u0165 o <strong>nezdanite\u013en\u00fa \u010das\u0165 z\u00e1kladu dane na da\u0148ovn\u00edka<\/strong> mesa\u010dne vo v\u00fd\u0161ke 479,48 eura. K tomu mus\u00ed zamestn\u00e1vate\u013eovi predlo\u017ei\u0165 \u201e<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\">Vyhl\u00e1senie na uplatnenie nezdanite\u013enej \u010dasti z\u00e1kladu dane na da\u0148ovn\u00edka a da\u0148ov\u00e9ho bonusu<\/a>\u201c. V tom istom mesiaci si v\u0161ak nezdanite\u013en\u00fa \u010das\u0165 z\u00e1kladu dane na da\u0148ovn\u00edka m\u00f4\u017ee uplat\u0148ova\u0165 len u jedn\u00e9ho zamestn\u00e1vate\u013ea.<\/p>\n<p>Zo z\u00e1kladu dane z pr\u00edjmov (pr\u00edpadne zn\u00ed\u017een\u00e9ho o nezdanite\u013en\u00fa \u010das\u0165 z\u00e1kladu dane na da\u0148ovn\u00edka) nepresahuj\u00faceho 4 036,79 eura mesa\u010dne odvedie zamestn\u00e1vate\u013e za \u0161tudenta <strong>19 % da\u0148 z pr\u00edjmov<\/strong>. Po prekro\u010den\u00ed tejto sumy z\u00e1kladu dane z pr\u00edjmov je z presahuj\u00facej \u010dasti odv\u00e1dzan\u00e1 da\u0148 z pr\u00edjmov v sadzbe 25 %.<\/p>\n<p>\u010co sa t\u00fdka poistenia, tak <strong>zdravotn\u00e9 poistenie neplat\u00ed<\/strong> z pr\u00edjmu na z\u00e1klade dohody o brig\u00e1dnickej pr\u00e1ci \u0161tudentov ani zamestn\u00e1vate\u013e, ani zamestnanec.<\/p>\n<p>Zamestnanec <strong>plat\u00ed soci\u00e1lne poistenie<\/strong> spolu vo v\u00fd\u0161ke 7 % a zamestn\u00e1vate\u013e za neho plat\u00ed soci\u00e1lne poistenie spolu vo v\u00fd\u0161ke 22,80 %.<\/p>\n<p>Z\u00e1rove\u0148 sa vymeriavac\u00ed z\u00e1klad pre platenie soci\u00e1lneho poistenia (s v\u00fdnimkou garan\u010dn\u00e9ho a \u00farazov\u00e9ho poistenia platen\u00e9ho zamestn\u00e1vate\u013eom) pri dohode o brig\u00e1dnickej pr\u00e1ci \u0161tudentov <strong>zni\u017euje o odvodov\u00fa odpo\u010d\u00edtate\u013en\u00fa polo\u017eku v sume 200 eur mesa\u010dne<\/strong>. Tak\u017ee z \u010dasti hrubej mzdy nepresahuj\u00facej 200 eur sa pri tejto dohode \u017eiadne odvody neplatia okrem garan\u010dn\u00e9ho a \u00farazov\u00e9ho poistenia spolu vo v\u00fd\u0161ke 1,05 %. Na uplat\u0148ovanie odvodovej odpo\u010d\u00edtate\u013enej polo\u017eky je zamestnanec povinn\u00fd predlo\u017ei\u0165 zamestn\u00e1vate\u013eovi \u201e<a href=\"https:\/\/www.socpoist.sk\/formulare?field_document_id_value=269\">Ozn\u00e1menie a \u010destn\u00e9 vyhl\u00e1senie odvodov\u00e1 odpo\u010d\u00edtate\u013en\u00e1 polo\u017eka (OOP) \u2013 \u0160tudenti<\/a>\u201c.<\/p>\n<p>Odvodov\u00fa odpo\u010d\u00edtate\u013en\u00fa polo\u017eku si zamestnanec <strong>m\u00f4\u017ee v jednom kalend\u00e1rnom mesiaci uplat\u0148ova\u0165 len na jednu dohodu o brig\u00e1dnickej pr\u00e1ci \u0161tudentov<\/strong>. Zamestn\u00e1vate\u013eovi pritom mus\u00ed ozn\u00e1mi\u0165 nielen za\u010datie, ale aj ukon\u010denie jej uplat\u0148ovania.<\/p>\n<h2>V\u00fdpo\u010det mzdy a mzdov\u00fdch n\u00e1kladov pri \u0161tudentsk\u00fdch brig\u00e1dach v roku 2025<\/h2>\n<p>V ni\u017e\u0161ie uvedenom ilustra\u010dnom pr\u00edklade zamestnanec na dohodu o brig\u00e1dnickej pr\u00e1ci \u0161tudentov <strong>dost\u00e1val minim\u00e1lnu mzdu 4,31 eura a odpracoval 80 hod\u00edn<\/strong>, tak\u017ee jeho hrub\u00e1 mzda bola 344,80 eura. Uplatn\u00ed si odvodov\u00fa odpo\u010d\u00edtate\u013en\u00fa polo\u017eku aj nezdanite\u013en\u00fa \u010das\u0165 z\u00e1kladu dane na da\u0148ovn\u00edka. \u010cist\u00e1 mzda zamestnanca aj celkov\u00e1 cena pr\u00e1ce pre zamestn\u00e1vate\u013ea s\u00fa uveden\u00e9 v posledn\u00fdch riadkoch tabu\u013eky.<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td><strong>Polo\u017eka<\/strong><\/td>\n<td colspan=\"2\"><strong>Zamestnanec<\/strong><\/td>\n<td colspan=\"2\"><strong>Zamestn\u00e1vate\u013e<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Hrub\u00e1 mzda<\/td>\n<td style=\"text-align: center;\" colspan=\"4\">375,20&nbsp;\u20ac<\/td>\n<\/tr>\n<tr>\n<td>Odvodov\u00e1 odpo\u010d\u00edtate\u013en\u00e1 polo\u017eka<\/td>\n<td style=\"text-align: center;\" colspan=\"4\">200,00&nbsp;\u20ac<\/td>\n<\/tr>\n<tr>\n<td>Vymeriavac\u00ed z\u00e1klad pre platenie soci\u00e1lneho poistenia (okrem garan\u010dn\u00e9ho poistenia a \u00farazov\u00e9ho poistenia) zn\u00ed\u017een\u00fd o odvodov\u00fa odpo\u010d\u00edtate\u013en\u00fa polo\u017eku<\/td>\n<td style=\"text-align: center;\" colspan=\"4\">175,20&nbsp;\u20ac<\/td>\n<\/tr>\n<tr>\n<td>D\u00f4chodkov\u00e9 starobn\u00e9 poistenie<\/td>\n<td style=\"text-align: center;\">4,00&nbsp;%<\/td>\n<td style=\"text-align: center;\">7,00&nbsp;\u20ac<\/td>\n<td style=\"text-align: center;\">14,00&nbsp;%<\/td>\n<td style=\"text-align: center;\">24,52&nbsp;\u20ac<\/td>\n<\/tr>\n<tr>\n<td>D\u00f4chodkov\u00e9 invalidn\u00e9 poistenie<\/td>\n<td style=\"text-align: center;\">3,00&nbsp;%<\/td>\n<td style=\"text-align: center;\">5,25&nbsp;\u20ac<\/td>\n<td style=\"text-align: center;\">3,00&nbsp;%<\/td>\n<td style=\"text-align: center;\">5,25&nbsp;\u20ac<\/td>\n<\/tr>\n<tr>\n<td>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&nbsp;%<\/td>\n<td style=\"text-align: center;\">0,93&nbsp;\u20ac<\/td>\n<\/tr>\n<tr>\n<td>\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&nbsp;%<\/td>\n<td style=\"text-align: center;\">3,00&nbsp;\u20ac<\/td>\n<\/tr>\n<tr>\n<td>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&nbsp;%<\/td>\n<td style=\"text-align: center;\">8,32&nbsp;\u20ac<\/td>\n<\/tr>\n<tr>\n<td>Soci\u00e1lne poistenie spolu<\/td>\n<td style=\"text-align: center;\">7,00&nbsp;%<\/td>\n<td style=\"text-align: center;\">12,25&nbsp;\u20ac<\/td>\n<td style=\"text-align: center;\">22,80&nbsp;%<\/td>\n<td style=\"text-align: center;\">42,02&nbsp;\u20ac<\/td>\n<\/tr>\n<tr>\n<td>Z\u00e1klad dane z pr\u00edjmov<\/td>\n<td style=\"text-align: center;\" colspan=\"2\">362,95&nbsp;\u20ac<\/td>\n<td style=\"text-align: center;\" colspan=\"2\">x<\/td>\n<\/tr>\n<tr>\n<td>Nezdanite\u013en\u00e1 \u010das\u0165 z\u00e1kladu dane na da\u0148ovn\u00edka<\/td>\n<td style=\"text-align: center;\" colspan=\"2\">479,48&nbsp;\u20ac<\/td>\n<td style=\"text-align: center;\" colspan=\"2\">x<\/td>\n<\/tr>\n<tr>\n<td>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\">0,00&nbsp;\u20ac<\/td>\n<td style=\"text-align: center;\" colspan=\"2\">x<\/td>\n<\/tr>\n<tr>\n<td>Preddavok na da\u0148 z pr\u00edjmov<\/td>\n<td style=\"text-align: center;\" colspan=\"2\">0,00&nbsp;\u20ac<\/td>\n<td style=\"text-align: center;\" colspan=\"2\">x<\/td>\n<\/tr>\n<tr>\n<td>\u010cist\u00e1 mzda<\/td>\n<td style=\"text-align: center;\" colspan=\"2\">362,95&nbsp;\u20ac<\/td>\n<td style=\"text-align: center;\" colspan=\"2\">x<\/td>\n<\/tr>\n<tr>\n<td>Celkov\u00e1 cena pr\u00e1ce<\/td>\n<td style=\"text-align: center;\" colspan=\"2\">x<\/td>\n<td style=\"text-align: center;\" colspan=\"2\">417,22&nbsp;\u20ac<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"<p>S k\u00fdm mo\u017eno uzatvori\u0165 dohodu o brig\u00e1dnickej pr\u00e1ci \u0161tudentov Dohoda o brig\u00e1dnickej pr\u00e1ci \u0161tudentov je upraven\u00e1 v \u00a7 227 z\u00e1kona \u010d. 311\/2001 Z. z. Z\u00e1konn\u00edk &#8230;<\/p>\n","protected":false},"author":30,"featured_media":14624,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[17],"tags":[609,1020,386,1022,1024,1021,1023],"class_list":["post-14617","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-mzdy-a-personalistika","tag-dohoda","tag-dohoda-o-brigade","tag-odvody","tag-pracovny-cas","tag-socialne-odvody","tag-student","tag-zdravotne-odvody"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14617","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=14617"}],"version-history":[{"count":10,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14617\/revisions"}],"predecessor-version":[{"id":15234,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14617\/revisions\/15234"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/14624"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=14617"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=14617"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=14617"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}