{"id":14627,"date":"2024-04-05T14:39:04","date_gmt":"2024-04-05T12:39:04","guid":{"rendered":"https:\/\/www.money.sk\/novinky-a-tipy\/?p=14627"},"modified":"2024-04-05T14:39:06","modified_gmt":"2024-04-05T12:39:06","slug":"rocne-zuctovanie-dane-preddavkov-na-dan-za-rok-2023","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/dane\/rocne-zuctovanie-dane-preddavkov-na-dan-za-rok-2023\/","title":{"rendered":"Ro\u010dn\u00e9 z\u00fa\u010dtovanie dane (preddavkov na da\u0148) za rok 2023"},"content":{"rendered":"<h2>Ro\u010dn\u00e9 z\u00fa\u010dtovanie preddavkov na da\u0148 z pr\u00edjmov zo z\u00e1vislej \u010dinnosti<\/h2>\n<p>Fyzick\u00e1 osoba, ktor\u00e1 za rok 2023 dosiahla zdanite\u013en\u00e9 pr\u00edjmy presahuj\u00face sumu 2 461,41 eura, alebo ktor\u00e1 vykazuje da\u0148ov\u00fa stratu, je povinn\u00e1 poda\u0165 da\u0148ov\u00e9 priznanie. Fyzick\u00e1 osoba, ktor\u00e1 mala v roku 2023 len pr\u00edjmy zo z\u00e1vislej \u010dinnosti (zo zamestnania), m\u00f4\u017ee po splnen\u00ed ur\u010dit\u00fdch podmienok namiesto podania da\u0148ov\u00e9ho priznania urobi\u0165 to, \u017ee po\u017eiada zamestn\u00e1vate\u013ea o vykonanie ro\u010dn\u00e9ho z\u00fa\u010dtovania preddavkov na da\u0148 z pr\u00edjmov zo z\u00e1vislej \u010dinnosti (je mo\u017en\u00e9 sa stretn\u00fa\u0165 aj s ozna\u010den\u00edm \u201ero\u010dn\u00e9 z\u00fa\u010dtovanie dane\u201c). Jeho zmyslom teda je <strong>odbremeni\u0165 zamestnancov od pod\u00e1vania da\u0148ov\u00e9ho priznania k dani z pr\u00edjmov<\/strong>.<\/p>\n<p>D\u00e1 sa poveda\u0165, \u017ee vykonan\u00edm ro\u010dn\u00e9ho z\u00fa\u010dtovania zamestn\u00e1vate\u013e zamestnancovi urob\u00ed <strong>ak\u00e9si zjednodu\u0161en\u00e9 da\u0148ov\u00e9 priznanie<\/strong>, uplatn\u00ed mu v \u0148om v\u0161etky nezdanite\u013en\u00e9 \u010dasti z\u00e1kladu dane a da\u0148ov\u00e9 bonusy, vypo\u010d\u00edta v\u00fdsledn\u00fa da\u0148 z pr\u00edjmov a za zamestnanca vysporiada s da\u0148ov\u00fdm \u00faradom pr\u00edpadn\u00e9 preplatky a nedoplatky.<\/p>\n<h2>Podmienky na vykonanie ro\u010dn\u00e9ho z\u00fa\u010dtovania dane za rok 2023<\/h2>\n<p><strong>Podmienky, po splnen\u00ed ktor\u00fdch je mo\u017en\u00e9 zamestnancovi vykona\u0165 ro\u010dn\u00e9 z\u00fa\u010dtovanie:<\/strong><\/p>\n<ol>\n<li>poberal zdanite\u013en\u00e9 pr\u00edjmy len zo z\u00e1vislej \u010dinnosti (zo zamestnania),<\/li>\n<li>tieto pr\u00edjmy mu plynuli od zamestn\u00e1vate\u013ea, ktor\u00fd bol platite\u013eom dane,<\/li>\n<li>tieto pr\u00edjmy mu plynuli zo zdrojov na \u00fazem\u00ed Slovenskej republiky,<\/li>\n<li>z t\u00fdchto pr\u00edjmov mu bolo mo\u017en\u00e9 po\u010das roka zrazi\u0165 preddavok na da\u0148 alebo mu bude mo\u017en\u00e9 zrazi\u0165 preddavok na da\u0148 pri vykonan\u00ed ro\u010dn\u00e9ho z\u00fa\u010dtovania,<\/li>\n<li>nepoberal pr\u00edjmy, z ktor\u00fdch sa da\u0148 vyber\u00e1 zr\u00e1\u017ekou, pri ktor\u00fdch sa mohol a z\u00e1rove\u0148 sa aj rozhodol da\u0148 vyberan\u00fa zr\u00e1\u017ekou pova\u017eova\u0165 za preddavok na da\u0148,<\/li>\n<li>nie je povinn\u00fd zv\u00fd\u0161i\u0165 z\u00e1klad dane z d\u00f4vodu, \u017ee mu bol vyplaten\u00fd pred\u010dasn\u00fd v\u00fdber z doplnkov\u00e9ho d\u00f4chodkov\u00e9ho sporenia a v predch\u00e1dzaj\u00facich zda\u0148ovac\u00edch obdobiach si uplatnil nezdanite\u013en\u00fa \u010das\u0165 z\u00e1kladu dane v podobe pr\u00edspevkov na tret\u00ed pilier.<\/li>\n<\/ol>\n<p><strong><em>Pr\u00edklad: <\/em><\/strong><em>Zamestnanec mal okrem pr\u00edjmov zo zamestnania u zamestn\u00e1vate\u013ea na Slovensku v roku 2023 aj tento druh pr\u00edjmu: a) prenaj\u00edmal nehnute\u013enos\u0165 na Slovensku, b) pracoval u zamestn\u00e1vate\u013ea v Nemecku. Tento zamestnanec nem\u00f4\u017ee po\u017eiada\u0165 o vykonanie ro\u010dn\u00e9ho z\u00fa\u010dtovania ani v jednom pr\u00edpade, ke\u010f\u017ee mal aj in\u00e9 pr\u00edjmy ako pr\u00edjmy zo z\u00e1vislej \u010dinnosti, resp. mal pr\u00edjmy aj zo zdrojov v zahrani\u010d\u00ed. Ak jeho celkov\u00e9 zdanite\u013en\u00e9 pr\u00edjmy za rok 2023 presiahli sumu 2 461,41 eura, je povinn\u00fd poda\u0165 da\u0148ov\u00e9 priznanie.<\/em><\/p>\n<h2>\u017diados\u0165 o vykonanie ro\u010dn\u00e9ho z\u00fa\u010dtovania preddavkov na da\u0148 z pr\u00edjmov<\/h2>\n<p>Nevyhnutnou podmienkou pre to, aby zamestn\u00e1vate\u013e vykonal zamestnancovi za rok 2023 ro\u010dn\u00e9 z\u00fa\u010dtovanie, je to, \u017ee ho <strong>o to mus\u00ed zamestnanec po\u017eiada\u0165 najnesk\u00f4r do 15. febru\u00e1ra<\/strong> 2024. Z\u00e1rove\u0148 mu v tomto term\u00edne mus\u00ed predlo\u017ei\u0165 aj <a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/dane\/rocne-zuctovanie-dane-alebo-co-musi-zamestnanec-priniest-zamestnavatelovi\/\">v\u0161etky potrebn\u00e9 doklady<\/a> na jeho vykonanie (na uplatnenie nezdanite\u013en\u00fdch \u010dast\u00ed z\u00e1kladu dane a da\u0148ov\u00fdch bonusov) vr\u00e1tane potvrden\u00ed o zdanite\u013en\u00fdch pr\u00edjmoch od v\u0161etk\u00fdch zamestn\u00e1vate\u013eov, ktor\u00fdch mal v roku 2023.<\/p>\n<p>\u017diados\u0165 sa pod\u00e1va na formul\u00e1ri \u201e<a href=\"https:\/\/www.financnasprava.sk\/\/_img\/pfsedit\/Dokumenty_PFS\/Zverejnovanie_dok\/Vzory_tlaciv\/Zavisla_cinnost_5ZD\/2023\/2023.11.28_ziadost_o_RZ.docx\">\u017diados\u0165 o vykonanie ro\u010dn\u00e9ho z\u00fa\u010dtovania preddavkov na da\u0148 z pr\u00edjmov zo z\u00e1vislej \u010dinnosti&#8230;<\/a>\u201c. \u017diados\u0165 doru\u010d\u00ed zamestnanec zamestn\u00e1vate\u013eovi v listinnej podobe, ak sa nedohodn\u00fa na jej doru\u010den\u00ed elektronick\u00fdmi prostriedkami (napr\u00edklad e-mailom). O vykonanie ro\u010dn\u00e9ho z\u00fa\u010dtovania m\u00f4\u017ee zamestnanec <strong>po\u017eiada\u0165 ktor\u00e9hoko\u013evek zamestn\u00e1vate\u013ea, ktor\u00fd mu v roku 2023<\/strong> vypl\u00e1cal zdanite\u013en\u00e9 pr\u00edjmy zo zamestnania, aj ke\u010f u neho u\u017e v s\u00fa\u010dasnosti nepracuje. Ak \u017eiadny tak\u00fdto zamestn\u00e1vate\u013e neexistuje, preto\u017ee v\u0161etci zanikli bez pr\u00e1vneho n\u00e1stupcu, tak zamestnanec mus\u00ed poda\u0165 da\u0148ov\u00e9 priznanie.<\/p>\n<p><strong><em>Pr\u00edklad:<\/em><\/strong><em> Zamestnanec v roku 2023 pracoval u zamestn\u00e1vate\u013ea A a u zamestn\u00e1vate\u013ea B. Od roku 2024 pracuje u\u017e len u zamestn\u00e1vate\u013ea C. Ktor\u00e9ho z t\u00fdchto zamestn\u00e1vate\u013eov m\u00f4\u017ee zamestnanec po\u017eiada\u0165 o vykonanie ro\u010dn\u00e9ho z\u00fa\u010dtovania dane za rok 2023? M\u00f4\u017ee tak urobi\u0165 u zamestn\u00e1vate\u013ea A alebo u zamestn\u00e1vate\u013ea B. S\u00fa\u010dasn\u00e9ho zamestn\u00e1vate\u013ea C nem\u00f4\u017ee o vykonanie ro\u010dn\u00e9ho z\u00fa\u010dtovania po\u017eiada\u0165, ke\u010f\u017ee u neho v roku 2023 e\u0161te nebol zamestnan\u00fd.<\/em><\/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\/14627\">\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\/14627\">\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>Vykonanie ro\u010dn\u00e9ho z\u00fa\u010dtovania dane zamestn\u00e1vate\u013eom za rok 2023<\/h2>\n<p>Ro\u010dn\u00e9 z\u00fa\u010dtovanie preddavkov na da\u0148 z pr\u00edjmov zo z\u00e1vislej \u010dinnosti je zamestn\u00e1vate\u013e povinn\u00fd vykona\u0165 najnesk\u00f4r do 31. marca nasleduj\u00faceho roka. Vzh\u013eadom na to, \u017ee tento d\u00e1tum v roku 2024 pripadne na nede\u013eu a nasleduj\u00faci de\u0148 je de\u0148 pracovn\u00e9ho pokoja, pos\u00fava sa v roku 2024 t\u00e1to lehota na <strong>2. apr\u00edla 2024<\/strong>.<\/p>\n<p>Zamestn\u00e1vate\u013e je povinn\u00fd <strong>doru\u010di\u0165 zamestnancovi doklad o vykonanom ro\u010dnom z\u00fa\u010dtovan\u00ed<\/strong> na formul\u00e1ri \u201e<a href=\"https:\/\/www.financnasprava.sk\/\/_img\/pfsedit\/Dokumenty_PFS\/Zverejnovanie_dok\/Vzory_tlaciv\/Zavisla_cinnost_5ZD\/2023\/2023.11.28_rocne_zuctov2023.pdf\">Ro\u010dn\u00e9 z\u00fa\u010dtovanie preddavkov na da\u0148 z pr\u00edjmov fyzickej osoby zo z\u00e1vislej \u010dinnosti za zda\u0148ovacie obdobie (rok)&#8230;<\/a>\u201c najnesk\u00f4r do 30. apr\u00edla 2024. Ak o to po\u017eiada zamestnanec, tak zamestn\u00e1vate\u013e je povinn\u00fd do 10 dn\u00ed od doru\u010denia \u017eiadosti vystavi\u0165 doplnen\u00fd doklad o vykonanom ro\u010dnom z\u00fa\u010dtovan\u00ed, a to o \u00fadaj o vysporiadan\u00ed da\u0148ov\u00e9ho nedoplatku, preplatku, zamestnaneckej pr\u00e9mie, da\u0148ov\u00e9ho bonusu na die\u0165a alebo da\u0148ov\u00e9ho bonusu na zaplaten\u00e9 \u00faroky vypl\u00fdvaj\u00faceho z tohto ro\u010dn\u00e9ho z\u00fa\u010dtovania. Tento doplnen\u00fd doklad je druhou \u010das\u0165ou formul\u00e1ru ro\u010dn\u00e9ho z\u00fa\u010dtovania.<\/p>\n<p>S ro\u010dn\u00fdm z\u00fa\u010dtovan\u00edm s\u00favis\u00ed aj povinnos\u0165 zamestn\u00e1vate\u013ea na \u017eiados\u0165 zamestnanca <strong>vystavi\u0165 potvrdenie o zaplaten\u00ed dane na \u00fa\u010dely pouk\u00e1zania 2 % alebo 3 % zaplatenej dane<\/strong> n\u00edm ur\u010denej pr\u00e1vnickej osobe. Zamestnanec o vystavenie tohto potvrdenia \u017eiada v \u017eiadosti o vykonanie ro\u010dn\u00e9ho z\u00fa\u010dtovania. Lehota na jeho vystavenie za rok 2023 je do 15. apr\u00edla 2024. Formul\u00e1r je \u201e<a href=\"https:\/\/www.financnasprava.sk\/\/_img\/pfsedit\/Dokumenty_PFS\/Zverejnovanie_dok\/Vzory_tlaciv\/Zavisla_cinnost_5ZD\/2018\/2018.12.07_pr%C3%ADloha5.pdf\">Potvrdenie o zaplaten\u00ed dane z pr\u00edjmov zo z\u00e1vislej \u010dinnosti na \u00fa\u010dely vyhl\u00e1senia o pouk\u00e1zan\u00ed sumy do v\u00fd\u0161ky 2 % alebo 3 % zaplatenej dane fyzickej osoby&#8230;<\/a>\u201c.<\/p>\n<p>Podobn\u00e9 plat\u00ed, \u017ee ak sa na tom zamestn\u00e1vate\u013e so zamestnancom dohodn\u00fa, m\u00f4\u017ee mu tieto doklady namiesto v listinnej podobe vystavi\u0165 a doru\u010di\u0165 aj <strong>v elektronickej podobe<\/strong>.<\/p>\n<h2>Vysporiadanie preplatkov a nedoplatkov z ro\u010dn\u00e9ho z\u00fa\u010dtovania za rok 2023<\/h2>\n<p>Zamestn\u00e1vate\u013e pri vykonan\u00ed ro\u010dn\u00e9ho z\u00fa\u010dtovania preddavkov na da\u0148 z pr\u00edjmov zo z\u00e1vislej \u010dinnosti znovu vypo\u010d\u00edta da\u0148 z pr\u00edjmov. Prihliadne pri tom na nezdanite\u013en\u00e9 \u010dasti z\u00e1kladu dane z pr\u00edjmov, da\u0148ov\u00e9 bonusy, zamestnaneck\u00fa pr\u00e9miu (vezme teda do \u00favahy aj tak\u00e9 da\u0148ov\u00e9 benefity, ktor\u00e9 nie je mo\u017en\u00e9 uplatni\u0165 po\u010das roka) a na v priebehu roka zrazen\u00e9 preddavky na da\u0148 z pr\u00edjmov. V\u00fdsledkom ro\u010dn\u00e9ho z\u00fa\u010dtovania m\u00f4\u017ee by\u0165 vyrovnan\u00fd stav, <strong>preplatok z ro\u010dn\u00e9ho z\u00fa\u010dtovania alebo nedoplatok z ro\u010dn\u00e9ho z\u00fa\u010dtovania<\/strong>.<\/p>\n<p><strong>Preplatok dane z ro\u010dn\u00e9ho z\u00fa\u010dtovania<\/strong> (rozdiel medzi vy\u0161\u0161\u00edmi zrazen\u00fdmi preddavkami na da\u0148 a ni\u017e\u0161ou vypo\u010d\u00edtanou da\u0148ou) zamestn\u00e1vate\u013e zamestnancovi vr\u00e1ti najnesk\u00f4r pri z\u00fa\u010dtovan\u00ed mzdy za apr\u00edl 2024. Okrem toho zamestn\u00e1vate\u013e v rovnakej lehote zamestnancovi pr\u00edpadne vyplat\u00ed zamestnaneck\u00fa pr\u00e9miu, da\u0148ov\u00fd bonus na die\u0165a alebo da\u0148ov\u00fd bonus na zaplaten\u00e9 \u00faroky alebo ich \u010das\u0165. O vr\u00e1ten\u00e9 sumy z ro\u010dn\u00e9ho z\u00fa\u010dtovania zn\u00ed\u017ei zamestn\u00e1vate\u013e odvod preddavkov na da\u0148 najnesk\u00f4r do konca roka 2024, resp. ak to nie je mo\u017en\u00e9, po\u017eiada da\u0148ov\u00fd \u00farad o vr\u00e1tenie pr\u00edslu\u0161nej sumy.<\/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<p><strong>Nedoplatok dane z ro\u010dn\u00e9ho z\u00fa\u010dtovania<\/strong> (rozdiel medzi ni\u017e\u0161\u00edmi zrazen\u00fdmi preddavkami na da\u0148 a vy\u0161\u0161ou vypo\u010d\u00edtanou da\u0148ou), ktor\u00fd presahuje 5 eur, zr\u00e1\u017ea zamestn\u00e1vate\u013e zamestnancovi zo zdanite\u013enej mzdy najnesk\u00f4r do konca roka 2024. Zamestn\u00e1vate\u013e odvedie zrazen\u00fd da\u0148ov\u00fd nedoplatok da\u0148ov\u00e9mu \u00faradu v najbli\u017e\u0161om term\u00edne na odvod preddavkov na da\u0148. V pr\u00edpade, \u017ee z ro\u010dn\u00e9ho z\u00fa\u010dtovania vypl\u00fdva zamestnancovi n\u00e1rok na vyplatenie da\u0148ov\u00e9ho bonusu na die\u0165a alebo da\u0148ov\u00e9ho bonusu na zaplaten\u00e9 \u00faroky alebo ich \u010das\u0165, odpo\u010d\u00edta sa od nich aj nedoplatok dane v sume nepresahuj\u00facej 5 eur. A ak chce zamestnanec pouk\u00e1za\u0165 2 % alebo 3 % zaplatenej dane n\u00edm ur\u010denej pr\u00e1vnickej osobe a da\u0148ov\u00fd nedoplatok nebol zaplaten\u00fd v plnej v\u00fd\u0161ke zn\u00ed\u017een\u00edm sumy vypl\u00e1can\u00e9ho da\u0148ov\u00e9ho bonusu na die\u0165a alebo da\u0148ov\u00e9ho bonusu na zaplaten\u00e9 \u00faroky, tak zamestnancovi sa zraz\u00ed aj nedoplatok dane v sume nepresahuj\u00facej 5 eur najnesk\u00f4r do 30. apr\u00edla 2024.<\/p>\n<p><strong><em>Pr\u00edklady na vysporiadanie rozdielov z ro\u010dn\u00e9ho z\u00fa\u010dtovania:<\/em><\/strong><\/p>\n<ul>\n<li><em>Zamestnancovi v ro\u010dnom z\u00fa\u010dtovan\u00ed za rok 2023 vy\u0161iel preplatok v sume 1 euro. Zamestn\u00e1vate\u013e je povinn\u00fd ho v plnej v\u00fd\u0161ke vr\u00e1ti\u0165 zamestnancovi. Najnesk\u00f4r tak m\u00f4\u017ee urobi\u0165 v mzde za apr\u00edl 2024, \u010di\u017ee zamestnanec ho dostane najnesk\u00f4r v m\u00e1ji 2024.<\/em><\/li>\n<li><em>Zamestnancovi v ro\u010dnom z\u00fa\u010dtovan\u00ed za rok 2023 vy\u0161iel nedoplatok v sume 70 eur. Vzh\u013eadom na to, \u017ee jeho v\u00fd\u0161ka presahuje 5 eur, zamestn\u00e1vate\u013e mu ho je povinn\u00fd zrazi\u0165 najnesk\u00f4r do konca roka 2024 (zr\u00e1\u017eku je mo\u017en\u00e9 urobi\u0165 aj v spl\u00e1tkach).<\/em><\/li>\n<li><em>Zamestnancovi v ro\u010dnom z\u00fa\u010dtovan\u00ed za rok 2023 vy\u0161iel nedoplatok v sume 3 eur\u00e1. Vzh\u013eadom na to, \u017ee jeho v\u00fd\u0161ka nepresahuje 5 eur, zamestn\u00e1vate\u013e mu ho nie je povinn\u00fd zrazi\u0165 a zost\u00e1va takpovediac ponechan\u00fd v prospech zamestnanca.<\/em><\/li>\n<li><em>Zamestnancovi v ro\u010dnom z\u00fa\u010dtovan\u00ed za rok 2023 vy\u0161iel nedoplatok v sume 3 eur\u00e1. Z ro\u010dn\u00e9ho z\u00fa\u010dtovania mu bude vypl\u00e1can\u00fd da\u0148ov\u00fd bonus na die\u0165a v sume 150 eur. V tomto pr\u00edpade sa aj nedoplatok dane nepresahuj\u00faci 5 eur z\u00fa\u010dtuje s vypl\u00e1can\u00fdm da\u0148ov\u00fdm bonusom na die\u0165a a zamestnanec tak v kone\u010dnom d\u00f4sledku dostane vyplaten\u00fa sumu 147 eur najnesk\u00f4r v mzde za apr\u00edl 2024.<\/em><\/li>\n<li><em>Zamestnancovi v ro\u010dnom z\u00fa\u010dtovan\u00ed za rok 2023 vy\u0161iel nedoplatok v sume 152 eur. Z ro\u010dn\u00e9ho z\u00fa\u010dtovania mu bude vypl\u00e1can\u00fd da\u0148ov\u00fd bonus na die\u0165a v sume 150 eur. Zamestnanec poukazuje 2 % alebo 3 % zaplatenej dane n\u00edm ur\u010denej pr\u00e1vnickej osobe. V tomto pr\u00edpade sa nedoplatok dane najsk\u00f4r z\u00fa\u010dtuje s vypl\u00e1can\u00fdm da\u0148ov\u00fdm bonusom na die\u0165a. Jeho zost\u00e1vaj\u00faca v\u00fd\u0161ka je 2 eur\u00e1. Vzh\u013eadom na to, \u017ee nebol zaplaten\u00fd v plnej v\u00fd\u0161ke a zamestnanec chce pouk\u00e1za\u0165 podiel zaplatenej dane, zamestn\u00e1vate\u013e je povinn\u00fd zamestnancovi zrazi\u0165 aj tento zost\u00e1vaj\u00faci nedoplatok dane v sume nepresahuj\u00facej 5 eur najnesk\u00f4r do 30. apr\u00edla 2024.<\/em><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Ro\u010dn\u00e9 z\u00fa\u010dtovanie preddavkov na da\u0148 z pr\u00edjmov zo z\u00e1vislej \u010dinnosti Fyzick\u00e1 osoba, ktor\u00e1 za rok 2023 dosiahla zdanite\u013en\u00e9 pr\u00edjmy presahuj\u00face sumu 2 461,41 eura, alebo &#8230;<\/p>\n","protected":false},"author":30,"featured_media":14631,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[12,8],"tags":[347,687,945,946],"class_list":["post-14627","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-prijmov-fyzickej-osoby","category-dane","tag-preddavky-na-dan","tag-rocne-zuctovanie","tag-tlacivo","tag-ziadost"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14627","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=14627"}],"version-history":[{"count":3,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14627\/revisions"}],"predecessor-version":[{"id":14632,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14627\/revisions\/14632"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/14631"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=14627"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=14627"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=14627"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}