{"id":14702,"date":"2024-05-07T07:30:00","date_gmt":"2024-05-07T05:30:00","guid":{"rendered":"https:\/\/www.money.sk\/novinky-a-tipy\/?p=14702"},"modified":"2024-05-06T13:11:20","modified_gmt":"2024-05-06T11:11:20","slug":"dolezite-cisla-pre-podnikatelov-zamestnavatelov-a-uctovnikov-v-roku-2024","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/podnikanie\/dolezite-cisla-pre-podnikatelov-zamestnavatelov-a-uctovnikov-v-roku-2024\/","title":{"rendered":"D\u00f4le\u017eit\u00e9 \u010d\u00edsla pre podnikate\u013eov, zamestn\u00e1vate\u013eov a \u00fa\u010dtovn\u00edkov v roku 2024"},"content":{"rendered":"<h2>Odme\u0148ovanie zamestnancov<\/h2>\n<p><strong>Minim\u00e1lna mesa\u010dn\u00e1 a hodinov\u00e1 mzda<\/strong> <a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/mzdy-a-personalistika\/minimalna-mzda-pre-rok-2024-vsetko-co-potrebujete-vediet-o-novej-sume\/\">v roku 2024<\/a> pod\u013ea stup\u0148a n\u00e1ro\u010dnosti pr\u00e1ce:<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td><strong>Stupe\u0148 n\u00e1ro\u010dnosti pr\u00e1ce<\/strong><\/td>\n<td><strong>Minim\u00e1lna mesa\u010dn\u00e1 mzda<\/strong><\/td>\n<td><strong>Minim\u00e1lna hodinov\u00e1 mzda<\/strong> (pri 40-hodinovom ustanovenom t\u00fd\u017edennom pracovnom \u010dase)<\/td>\n<td><strong>Minim\u00e1lna hodinov\u00e1 mzda<\/strong> (pri 37,5-hodinovom ustanovenom t\u00fd\u017edennom pracovnom \u010dase)<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>1<\/td>\n<td>750 eur<\/td>\n<td>4,310 eura<\/td>\n<td>4,597 eura<\/td>\n<\/tr>\n<tr>\n<td>2<\/td>\n<td>866 eur<\/td>\n<td>4,977 eura<\/td>\n<td>5,309 eura<\/td>\n<\/tr>\n<tr>\n<td>3<\/td>\n<td>982 eur<\/td>\n<td>5,644 eura<\/td>\n<td>6,020 eura<\/td>\n<\/tr>\n<tr>\n<td>4<\/td>\n<td>1 098 eur<\/td>\n<td>6,310 eura<\/td>\n<td>6,731 eura<\/td>\n<\/tr>\n<tr>\n<td>5<\/td>\n<td>1 214 eur<\/td>\n<td>6,977 eura<\/td>\n<td>7,442 eura<\/td>\n<\/tr>\n<tr>\n<td>6<\/td>\n<td>1 330 eur<\/td>\n<td>7,644 eura<\/td>\n<td>8,154 eura<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>Minim\u00e1lne sumy mzdov\u00fdch zv\u00fdhodnen\u00ed (pr\u00edplatkov)<\/strong> v roku 2024:<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td><strong>Mzdov\u00e9 zv\u00fdhodnenie (pr\u00edplatok)<\/strong><\/td>\n<td><strong>Suma<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>za hodinu pr\u00e1ce v sobotu<\/td>\n<td>2,155 eura<\/td>\n<\/tr>\n<tr>\n<td>za hodinu pr\u00e1ce v sobotu \u2013 zn\u00ed\u017een\u00e1 suma (u zamestn\u00e1vate\u013ea, u ktor\u00e9ho sa vy\u017eaduje, aby sa pr\u00e1ca pravidelne vykon\u00e1vala v sobotu)<\/td>\n<td>1,9395 eura<\/td>\n<\/tr>\n<tr>\n<td>za hodinu pr\u00e1ce v nede\u013eu<\/td>\n<td>4,310 eura<\/td>\n<\/tr>\n<tr>\n<td>za hodinu pr\u00e1ce v nede\u013eu \u2013 zn\u00ed\u017een\u00e1 suma (u zamestn\u00e1vate\u013ea, u ktor\u00e9ho sa vy\u017eaduje, aby sa pr\u00e1ca pravidelne vykon\u00e1vala v nede\u013eu)<\/td>\n<td>3,879 eura<\/td>\n<\/tr>\n<tr>\n<td>za hodinu pr\u00e1ce v noci pre zamestnanca nevykon\u00e1vaj\u00faceho rizikov\u00fa pr\u00e1cu<\/td>\n<td>1,724 eura<\/td>\n<\/tr>\n<tr>\n<td>za hodinu pr\u00e1ce v noci pre zamestnanca nevykon\u00e1vaj\u00faceho rizikov\u00fa pr\u00e1cu \u2013 zn\u00ed\u017een\u00e1 suma (u zamestn\u00e1vate\u013ea, u ktor\u00e9ho sa vy\u017eaduje, aby sa preva\u017en\u00e1 \u010das\u0165 pr\u00e1ce vykon\u00e1vala ako no\u010dn\u00e1 pr\u00e1ca)<\/td>\n<td>1,5085 eura<\/td>\n<\/tr>\n<tr>\n<td>za hodinu pr\u00e1ce v noci pre zamestnanca vykon\u00e1vaj\u00faceho rizikov\u00fa pr\u00e1cu<\/td>\n<td>2,155 eura<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>Pr\u00edspevky zamestn\u00e1vate\u013ea na stravovanie zamestnancov<\/h2>\n<p>Pr\u00edspevky zamestn\u00e1vate\u013ea na <a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/mzdy-a-personalistika\/zvysene-sumy-stravneho-platne-od-1-oktobra-2023\/\"><strong>stravovanie zamestnancov<\/strong><\/a><strong> v roku 2024<\/strong>:<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td><strong>Sp\u00f4sob, ak\u00fdm zamestn\u00e1vate\u013e zabezpe\u010duje stravovanie, resp. si pln\u00ed t\u00fato povinnos\u0165<\/strong><\/td>\n<td><strong>V\u00fd\u0161ka pr\u00edspevku zamestn\u00e1vate\u013ea<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>poskytovan\u00edm jedla (vr\u00e1tane n\u00e1poja)<\/td>\n<td>minim\u00e1lne 55 % z ceny jedla, maxim\u00e1lne 4,29 eura<\/td>\n<\/tr>\n<tr>\n<td>poskytovan\u00edm stravovacej pouk\u00e1\u017eky (stravn\u00e9ho l\u00edstku)<\/td>\n<td>minim\u00e1lne 3,22 eura, maxim\u00e1lne 4,29 eura (minim\u00e1lna hodnota stravovacej pouk\u00e1\u017eky je 5,85 eura)<\/td>\n<\/tr>\n<tr>\n<td>poskytovan\u00edm finan\u010dn\u00e9ho pr\u00edspevku na stravovanie<\/td>\n<td>suma, ktorou zamestn\u00e1vate\u013e prispieva na stravovanie in\u00fdm zamestnancom (minim\u00e1lne 3,22 eura, maxim\u00e1lne 4,29 eura)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong><em>Pozn\u00e1mka:<\/em><\/strong><em> Vy\u0161\u0161ie uveden\u00e9 sumy sa m\u00f4\u017eu v priebehu roka 2024 vydan\u00edm nov\u00e9ho opatrenia Ministerstva pr\u00e1ce, soci\u00e1lnych vec\u00ed a rodiny SR zmeni\u0165.<\/em><\/p>\n<h2>Cestovn\u00e9 n\u00e1hrady zamestnancov<\/h2>\n<p>Zamestn\u00e1vate\u013e poskytuje <strong>zamestnancom v s\u00favislosti s pracovn\u00fdmi cestami<\/strong> r\u00f4zne druhy <a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/mzdy-a-personalistika\/cestovne-nahrady-pri-pracovnych-cestach-v-roku-2024\/\">cestovn\u00fdch n\u00e1hrad<\/a>. Ni\u017e\u0161ie uv\u00e1dzame tie, ktor\u00e9 maj\u00fa z\u00e1konom stanoven\u00fa v\u00fd\u0161ku.<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td><strong>Druh cestovnej n\u00e1hrady<\/strong><\/td>\n<td><strong>Suma<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>stravn\u00e9 pri pracovnej ceste trvaj\u00facej 5 a\u017e 12 hod\u00edn<\/td>\n<td>7,80 eura<\/td>\n<\/tr>\n<tr>\n<td>stravn\u00e9 pri pracovnej ceste trvaj\u00facej nad 12 hod\u00edn a\u017e 18 hod\u00edn<\/td>\n<td>11,60 eura<\/td>\n<\/tr>\n<tr>\n<td>stravn\u00e9 pri pracovnej ceste trvaj\u00facej nad 18 hod\u00edn<\/td>\n<td>17,40 eura<\/td>\n<\/tr>\n<tr>\n<td>z\u00e1kladn\u00e1 n\u00e1hrada za ka\u017ed\u00fd 1 km jazdy pre jednostopov\u00e9 vozidl\u00e1 a trojkolky<\/td>\n<td>0,071 eura<\/td>\n<\/tr>\n<tr>\n<td>\u200dz\u00e1kladn\u00e1 n\u00e1hrada za ka\u017ed\u00fd 1 km jazdy pre osobn\u00e9 cestn\u00e9 motorov\u00e9 vozidl\u00e1<\/td>\n<td>0,252 eura<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong><em>Pozn\u00e1mka:<\/em><\/strong><em> Vy\u0161\u0161ie uveden\u00e9 sumy sa m\u00f4\u017eu v priebehu roka 2024 vydan\u00edm nov\u00e9ho opatrenia Ministerstva pr\u00e1ce, soci\u00e1lnych vec\u00ed a rodiny SR zmeni\u0165.<\/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                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action=\"\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14702\">\r\n\r\n    <div>\r\n        <div class=\"fheader\">\r\n            <h3>\r\n                Zaistite si v\u017edy aktu\u00e1lne podnikate\u013esk\u00e9 a legislat\u00edvne inform\u00e1cie            <\/h3>\r\n            <div class=\"se-text\">\r\n                <p>\r\n                    Zadajte v\u00e1\u0161 e-mail a my v\u00e1m budeme pravidelne zasiela\u0165 rad tipov z podnikate\u013esk\u00e9ho a legislat\u00edvneho prostredia.                    <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=\"S6\">\r\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14702\">\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>Pr\u00edspevok zamestn\u00e1vate\u013ea na rekre\u00e1ciu zamestnancov<\/h2>\n<p>Povinnos\u0165 poskytova\u0165 zamestnancom <a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/mzdy-a-personalistika\/vsetko-co-potrebujete-vediet-o-rekreacnom-poukaze-podmienky-vyska-a-moznosti-vyuzitia\/\">pr\u00edspevok na rekre\u00e1ciu<\/a> m\u00e1 zamestn\u00e1vate\u013e, ktor\u00fd zamestn\u00e1va viac ako 49 zamestnancov vo\u010di zamestnancovi, ktor\u00e9ho pracovn\u00fd pomer u neho trv\u00e1 nepretr\u017eite najmenej 24 mesiacov. Jeho v\u00fd\u0161ka je 55 % z opr\u00e1vnen\u00fdch v\u00fddavkov na rekre\u00e1ciu, <strong>maxim\u00e1lne v\u0161ak 275 eur za kalend\u00e1rny rok<\/strong>.<\/p>\n<h2>Nezdanite\u013en\u00e1 \u010das\u0165 z\u00e1kladu dane na da\u0148ovn\u00edka<\/h2>\n<p><strong>Nezdanite\u013en\u00fa \u010das\u0165 z\u00e1kladu dane na da\u0148ovn\u00edka<\/strong> si m\u00f4\u017ee da\u0148ovn\u00edk uplatni\u0165 mesa\u010dne pri pr\u00edjmoch zo z\u00e1vislej \u010dinnosti (zo zamestnania) alebo ro\u010dne pri pr\u00edjmoch zo z\u00e1vislej \u010dinnosti, pr\u00edjmoch z podnikania a pr\u00edjmoch z inej samostatnej z\u00e1robkovej \u010dinnosti.<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td><strong>Nezdanite\u013en\u00e1 \u010das\u0165 z\u00e1kladu dane na da\u0148ovn\u00edka<\/strong><\/td>\n<td><strong>Suma<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>mesa\u010dne<\/td>\n<td>470,54 eura<\/td>\n<\/tr>\n<tr>\n<td>ro\u010dne, ak da\u0148ovn\u00edk za rok 2024 dosiahne z\u00e1klad dane nepresahuj\u00faci sumu 24 952,06 eura<\/td>\n<td>5 646,48 eura<\/td>\n<\/tr>\n<tr>\n<td>ro\u010dne, ak da\u0148ovn\u00edk za rok 2024 dosiahne z\u00e1klad dane presahuj\u00faci sumu 24 952,06 eura<\/td>\n<td>rozdiel medzi sumou 11 884,50 eura a sumou jednej \u0161tvrtiny z\u00e1kladu dane<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>Nezdanite\u013en\u00e1 \u010das\u0165 z\u00e1kladu dane na man\u017eelku (man\u017eela)<\/h2>\n<p>Po splnen\u00ed stanoven\u00fdch podmienok si m\u00f4\u017ee fyzick\u00e1 osoba s pr\u00edjmami zo z\u00e1vislej \u010dinnosti, z podnikania alebo z inej samostatnej z\u00e1robkovej \u010dinnosti uplatni\u0165 v ro\u010dnom z\u00fa\u010dtovan\u00ed alebo v da\u0148ovom priznan\u00ed <strong>nezdanite\u013en\u00fa \u010das\u0165 z\u00e1kladu dane na man\u017eelku (man\u017eela)<\/strong>.<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td><strong>Nezdanite\u013en\u00e1 \u010das\u0165 z\u00e1kladu dane na man\u017eelku (man\u017eela)<\/strong><\/td>\n<td><strong>Suma<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>ak da\u0148ovn\u00edk za rok 2024 dosiahne z\u00e1klad dane nepresahuj\u00faci sumu 47\u00a0537,98 eura<\/td>\n<td>suma 5\u00a0162,50 eura zn\u00ed\u017een\u00e1 o pr\u00edpadn\u00fd vlastn\u00fd pr\u00edjem man\u017eelky (man\u017eela)<\/td>\n<\/tr>\n<tr>\n<td>ak da\u0148ovn\u00edk za rok 2024 dosiahne z\u00e1klad dane presahuj\u00faci sumu 47\u00a0537,98 eura<\/td>\n<td>rozdiel medzi sumou 17\u00a0046,99 eura a sumou jednej \u0161tvrtiny z\u00e1kladu dane, ktor\u00fd sa e\u0161te zn\u00ed\u017ei o pr\u00edpadn\u00fd vlastn\u00fd pr\u00edjem man\u017eelky (man\u017eela)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>Nezdanite\u013en\u00e1 \u010das\u0165 z\u00e1kladu dane v podobe pr\u00edspevkov na tret\u00ed pilier<\/h2>\n<p>Z\u00e1klad dane z pr\u00edjmov zo z\u00e1vislej \u010dinnosti, z podnikania a z inej samostatnej z\u00e1robkovej \u010dinnosti alebo ich s\u00fa\u010det sa zni\u017euje aj o pr\u00edspevky da\u0148ovn\u00edka na doplnkov\u00e9 d\u00f4chodkov\u00e9 sporenie a pr\u00edspevky da\u0148ovn\u00edka na celoeur\u00f3psky osobn\u00fd d\u00f4chodkov\u00fd produkt. Je mo\u017en\u00e9 ich odpo\u010d\u00edta\u0165 po skon\u010den\u00ed roka v ro\u010dnom z\u00fa\u010dtovan\u00ed alebo v da\u0148ovom priznan\u00ed od z\u00e1kladu dane v preuk\u00e1zate\u013ene zaplatenej sume za rok 2024, <strong>maxim\u00e1lne v\u0161ak vo v\u00fd\u0161ke 180 eur<\/strong>.<\/p>\n<h2>Da\u0148ov\u00fd bonus na vy\u017eivovan\u00e9 die\u0165a<\/h2>\n<p><strong>Da\u0148ov\u00fd bonus na vy\u017eivovan\u00e9 die\u0165a<\/strong> zni\u017euje v\u00fdsledn\u00fa sumu vypo\u010d\u00edtanej dane z pr\u00edjmov. M\u00f4\u017ee si ho uplatni\u0165 ten, kto mal v roku 2024 pr\u00edjmy zo z\u00e1vislej \u010dinnosti alebo pr\u00edjmy z podnikania a z inej samostatnej z\u00e1robkovej \u010dinnosti, pr\u00edpadne ich kombin\u00e1ciu.<\/p>\n<p><strong>V\u00fd\u0161ka da\u0148ov\u00e9ho bonusu na die\u0165a v roku 2024 je:<\/strong><\/p>\n<ul>\n<li>140 eur mesa\u010dne, ak vy\u017eivovan\u00e9 die\u0165a nedov\u0155\u0161ilo 18 rokov veku,<\/li>\n<li>50 eur mesa\u010dne, ak vy\u017eivovan\u00e9 die\u0165a dov\u0155\u0161ilo 18 rokov veku.<\/li>\n<\/ul>\n<p>Da\u0148ov\u00fd bonus na die\u0165a je mo\u017en\u00e9 si uplatni\u0165 <strong>maxim\u00e1lne do v\u00fd\u0161ky ustanoven\u00e9ho percenta<\/strong> z\u00e1kladu dane (\u010diastkov\u00e9ho z\u00e1kladu dane) z pr\u00edjmov zo z\u00e1vislej \u010dinnosti alebo z pr\u00edjmov z podnikania a z inej samostatnej z\u00e1robkovej \u010dinnosti, pr\u00edpadne ich \u00fahrnu.<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td><strong>Po\u010det vy\u017eivovan\u00fdch det\u00ed\u00a0<\/strong><\/td>\n<td><strong>Percento z\u00e1kladu dane (\u010diastkov\u00e9ho z\u00e1kladu dane), 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>1<\/td>\n<td>20 %<\/td>\n<\/tr>\n<tr>\n<td>2<\/td>\n<td>27 %<\/td>\n<\/tr>\n<tr>\n<td>3<\/td>\n<td>34 %<\/td>\n<\/tr>\n<tr>\n<td>4<\/td>\n<td>41 %<\/td>\n<\/tr>\n<tr>\n<td>5<\/td>\n<td>48 %<\/td>\n<\/tr>\n<tr>\n<td>6 a viac<\/td>\n<td>55 %<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>Da\u0148ov\u00fd bonus na zaplaten\u00e9 \u00faroky z \u00faveru na b\u00fdvanie<\/h2>\n<p>O sumu <strong>da\u0148ov\u00e9ho bonusu na zaplaten\u00e9 \u00faroky z \u00faveru na b\u00fdvanie (hypot\u00e9ky)<\/strong> sa zni\u017euje da\u0148 da\u0148ovn\u00edka. V\u00fd\u0161ka da\u0148ov\u00e9ho bonusu na zaplaten\u00e9 \u00faroky z \u00faveru na b\u00fdvanie z\u00e1vis\u00ed od toho, kedy bola zmluva o \u00favere na b\u00fdvanie uzavret\u00e1.<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td><strong>Zmluva o \u00favere na b\u00fdvanie bola uzavret\u00e1<\/strong><\/td>\n<td><strong>V\u00fd\u0161ka da\u0148ov\u00e9ho bonusu na zaplaten\u00e9 \u00faroky<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>najnesk\u00f4r do 31. decembra 2023<\/td>\n<td>50 % zo zaplaten\u00fdch \u00farokov vypo\u010d\u00edtan\u00fdch z v\u00fd\u0161ky poskytnut\u00e9ho \u00faveru na b\u00fdvanie (najviac zo sumy 50 000 eur), maxim\u00e1lne 400 eur ro\u010dne<\/td>\n<\/tr>\n<tr>\n<td>najsk\u00f4r po 31. decembri 2023<\/td>\n<td>50 % zo zaplaten\u00fdch \u00farokov vypo\u010d\u00edtan\u00fdch z v\u00fd\u0161ky poskytnut\u00e9ho \u00faveru na b\u00fdvanie, maxim\u00e1lne 1 200 eur ro\u010dne<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>Sadzba dane z pr\u00edjmov fyzick\u00fdch os\u00f4b<\/h2>\n<p>Sadzba dane z pr\u00edjmov pre pr\u00edjmy <strong>zo z\u00e1vislej \u010dinnosti (zo zamestnania), z pren\u00e1jmu, z pou\u017eitia diela, z pou\u017eitia umeleck\u00e9ho v\u00fdkonu a z ostatn\u00fdch pr\u00edjmov<\/strong> je:<\/p>\n<ul>\n<li>19 % z tej \u010dasti z\u00e1kladu dane, ktor\u00e1 za rok 2024 nepresiahne 47 537,98 eura,<\/li>\n<li>25 % z tej \u010dasti z\u00e1kladu dane, ktor\u00e1 za rok 2024 presiahne 47 537,98 eura.<\/li>\n<\/ul>\n<p>Sadzba dane z pr\u00edjmov pri v\u00fdpo\u010dte <strong>preddavkov na da\u0148 z pr\u00edjmov zo z\u00e1vislej \u010dinnosti v priebehu roka 2024 (pri v\u00fdpo\u010dte mesa\u010dnej mzdy)<\/strong> je:<\/p>\n<ul>\n<li>19 % z tej \u010dasti zdanite\u013enej mzdy, ktor\u00e1 za mesiac nepresiahne 3 961,50 eura,<\/li>\n<li>25 % z tej \u010dasti zdanite\u013enej mzdy, ktor\u00e1 za mesiac presiahne 3 961,50 eura.<\/li>\n<\/ul>\n<p>Sadzba dane z pr\u00edjmov pre pr\u00edjmy <strong>z podnikania a z inej samostatnej z\u00e1robkovej \u010dinnosti<\/strong> je pre da\u0148ovn\u00edka, ktor\u00fd dosiahol za rok 2024 zdanite\u013en\u00e9 pr\u00edjmy (v\u00fdnosy) z t\u00fdchto \u010dinnost\u00ed:<\/p>\n<ul>\n<li>neprevy\u0161uj\u00face sumu 60 000 eur, 15 % zo z\u00e1kladu dane zn\u00ed\u017een\u00e9ho o da\u0148ov\u00fa stratu,<\/li>\n<li>prevy\u0161uj\u00face sumu 60 000 eur, 19 % z tej \u010dasti z\u00e1kladu dane zn\u00ed\u017een\u00e9ho o da\u0148ov\u00fa stratu, ktor\u00e1 za rok 2024 nepresiahne 47 537,98 eura a 25 % z tej \u010dasti z\u00e1kladu dane zn\u00ed\u017een\u00e9ho o da\u0148ov\u00fa stratu, ktor\u00e1 za rok 2024 presiahne 47 537,98 eura.<\/li>\n<\/ul>\n<p>Z osobitn\u00e9ho z\u00e1kladu dane <strong>z kapit\u00e1lov\u00e9ho majetku <\/strong>je sadzba dane z pr\u00edjmov 19 %.<\/p>\n<h2>Sadzba dane z pr\u00edjmov pr\u00e1vnick\u00fdch os\u00f4b<\/h2>\n<p>Sadzba dane z pr\u00edjmov je <strong>pre pr\u00e1vnick\u00fa osobu<\/strong>, ktor\u00e1 dosiahla za rok 2024 zdanite\u013en\u00e9 pr\u00edjmy (v\u00fdnosy):<\/p>\n<ul>\n<li>neprevy\u0161uj\u00face sumu 60 000 eur, 15 % zo z\u00e1kladu dane zn\u00ed\u017een\u00e9ho o da\u0148ov\u00fa stratu,<\/li>\n<li>prevy\u0161uj\u00face sumu 60 000 eur, 21 % zo z\u00e1kladu dane zn\u00ed\u017een\u00e9ho o da\u0148ov\u00fa stratu.<\/li>\n<\/ul>\n<h2>Minim\u00e1lna da\u0148 z pr\u00edjmov pr\u00e1vnickej osoby (da\u0148ov\u00e1 licencia)<\/h2>\n<p>Za rok 2024 sa bude prv\u00fdkr\u00e1t plati\u0165 aj <strong>minim\u00e1lna da\u0148 pr\u00e1vnickej osoby<\/strong>, ktorej v\u00fd\u0161ka sa odv\u00edja od v\u00fd\u0161ky zdanite\u013en\u00fdch pr\u00edjmov (v\u00fdnosov) da\u0148ovn\u00edka:<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td><strong>Zdanite\u013en\u00e9 pr\u00edjmy (v\u00fdnosy) da\u0148ovn\u00edka<\/strong><\/td>\n<td><strong>Minim\u00e1lna da\u0148 pr\u00e1vnickej osoby<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>neprev\u00fd\u0161ili sumu 50 000 eur<\/td>\n<td>340 eur<\/td>\n<\/tr>\n<tr>\n<td>prev\u00fd\u0161ili sumu 50 000 eur a neprev\u00fd\u0161ili sumu 250 000 eur<\/td>\n<td>960 eur<\/td>\n<\/tr>\n<tr>\n<td>prev\u00fd\u0161ili sumu 250 000 eur a neprev\u00fd\u0161ili sumu 500 000 eur<\/td>\n<td>1 920 eur<\/td>\n<\/tr>\n<tr>\n<td>prev\u00fd\u0161ili sumu 500 000 eur<\/td>\n<td>3 840 eur<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\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>D\u00f4le\u017eit\u00e9 \u010d\u00edsla v soci\u00e1lnom poisten\u00ed<\/h2>\n<p>V oblasti <strong>soci\u00e1lneho poistenia<\/strong> je nieko\u013eko d\u00f4le\u017eit\u00fdch veli\u010d\u00edn, ktor\u00e9 sa oplat\u00ed sledova\u0165:<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td><strong>Veli\u010dina v soci\u00e1lnom poisten\u00ed<\/strong><\/td>\n<td><strong>Suma<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>maxim\u00e1lny mesa\u010dn\u00fd vymeriavac\u00ed z\u00e1klad zamestnanca a zamestn\u00e1vate\u013ea (v\u00fdnimkou je vymeriavac\u00ed z\u00e1klad zamestn\u00e1vate\u013ea na platenie poistn\u00e9ho na \u00farazov\u00e9 poistenie, ktor\u00fd nem\u00e1 limit)<\/td>\n<td>9 128 eur<\/td>\n<\/tr>\n<tr>\n<td>minim\u00e1lny mesa\u010dn\u00fd vymeriavac\u00ed z\u00e1klad SZ\u010cO<\/td>\n<td>652 eur<\/td>\n<\/tr>\n<tr>\n<td>minim\u00e1lne mesa\u010dn\u00e9 poistn\u00e9 povinne poistenej SZ\u010cO<\/td>\n<td>216,13 eura<\/td>\n<\/tr>\n<tr>\n<td>maxim\u00e1lny mesa\u010dn\u00fd vymeriavac\u00ed z\u00e1klad SZ\u010cO<\/td>\n<td>9 128 eur<\/td>\n<\/tr>\n<tr>\n<td>maxim\u00e1lne mesa\u010dn\u00e9 poistn\u00e9 povinne poistenej SZ\u010cO<\/td>\n<td>3 025,93 eura<\/td>\n<\/tr>\n<tr>\n<td>v\u00fd\u0161ka pr\u00edjmov z podnikania a z inej samostatnej z\u00e1robkovej \u010dinnosti za rok 2023, po ktorej prev\u00fd\u0161en\u00ed SZ\u010cO vznik\u00e1 alebo neprev\u00fd\u0161en\u00ed SZ\u010cO zanik\u00e1 povinn\u00e9 soci\u00e1lne poistenie od 1. j\u00fala 2024 (resp. od 1. okt\u00f3bra 2024 pri pred\u013a\u017eenej lehote na podanie da\u0148ov\u00e9ho priznania)<\/td>\n<td>7 824 eur<\/td>\n<\/tr>\n<tr>\n<td>odvodov\u00e1 odpo\u010d\u00edtate\u013en\u00e1 polo\u017eka na zamestnanca pracuj\u00faceho na z\u00e1klade dohody o brig\u00e1dnickej pr\u00e1ci \u0161tudentov a na zamestnanca pracuj\u00faceho na z\u00e1klade dohody o vykonan\u00ed pr\u00e1ce alebo dohody o pracovnej \u010dinnosti, ktor\u00fd m\u00e1 priznan\u00fd stanoven\u00fd druh d\u00f4chodku<\/td>\n<td>200 eur za kalend\u00e1rny mesiac<\/td>\n<\/tr>\n<tr>\n<td>odvodov\u00e1 odpo\u010d\u00edtate\u013en\u00e1 polo\u017eka na zamestnanca pracuj\u00faceho na z\u00e1klade <a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/mzdy-a-personalistika\/nova-dohoda-o-pracovnej-cinnosti-na-vykon-sezonnej-prace\/\">dohody o pracovnej \u010dinnosti na v\u00fdkon sez\u00f3nnej pr\u00e1ce<\/a><\/td>\n<td>652 eur za kalend\u00e1rny mesiac<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>D\u00f4le\u017eit\u00e9 \u010d\u00edsla v zdravotnom poisten\u00ed<\/h2>\n<p>Aj v oblasti <strong>zdravotn\u00e9ho poistenia<\/strong> je nieko\u013eko d\u00f4le\u017eit\u00fdch veli\u010d\u00edn, ktor\u00e9 je dobr\u00e9 pozna\u0165:<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td><strong>Veli\u010dina v zdravotnom poisten\u00ed<\/strong><\/td>\n<td><strong>Suma<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>odpo\u010d\u00edtate\u013en\u00e1 polo\u017eka, o ktor\u00fa sa zni\u017euje vymeriavac\u00ed z\u00e1klad zamestnanca v pracovnom pomere<\/td>\n<td>v\u00fd\u0161ka pr\u00edjmu, maxim\u00e1lne 380 eur za kalend\u00e1rny mesiac (s rastom pr\u00edjmu nad 380 eur sa zni\u017euje o dvojn\u00e1sobok \u010dasti pr\u00edjmu, ktor\u00e1 prevy\u0161uje 380 eur)<\/td>\n<\/tr>\n<tr>\n<td><a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/mzdy-a-personalistika\/mzdy-dane-odvody-a-celkova-cena-prace-zamestnanca-v-roku-2024\/\">minim\u00e1lny preddavok zamestnanca<\/a><\/td>\n<td>40,32 eura mesa\u010dne<\/td>\n<\/tr>\n<tr>\n<td>minim\u00e1lne poistn\u00e9 zamestnanca<\/td>\n<td>483,98 eura ro\u010dne<\/td>\n<\/tr>\n<tr>\n<td>minim\u00e1lny mesa\u010dn\u00fd vymeriavac\u00ed z\u00e1klad SZ\u010cO<\/td>\n<td>652 eur<\/td>\n<\/tr>\n<tr>\n<td>minim\u00e1lne mesa\u010dn\u00e9 poistn\u00e9 SZ\u010cO<\/td>\n<td>97,80 eura (48,90 eura v pr\u00edpade osoby so zdravotn\u00fdm postihnut\u00edm)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"<p>Odme\u0148ovanie zamestnancov Minim\u00e1lna mesa\u010dn\u00e1 a hodinov\u00e1 mzda v roku 2024 pod\u013ea stup\u0148a n\u00e1ro\u010dnosti pr\u00e1ce: Stupe\u0148 n\u00e1ro\u010dnosti pr\u00e1ce Minim\u00e1lna mesa\u010dn\u00e1 mzda Minim\u00e1lna hodinov\u00e1 mzda (pri 40-hodinovom &#8230;<\/p>\n","protected":false},"author":30,"featured_media":14704,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[29,5],"tags":[394,106,524,523,386,537,695,353,899,399],"class_list":["post-14702","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legislativa","category-podnikanie","tag-cestovne-nahrady","tag-danovy-bonus","tag-minimalna-mzda","tag-nezdanitelna-cast","tag-odvody","tag-priplatky","tag-rekreacia","tag-sadzba-dane","tag-stravne-listky","tag-szco"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14702","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=14702"}],"version-history":[{"count":3,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14702\/revisions"}],"predecessor-version":[{"id":14707,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14702\/revisions\/14707"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/14704"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=14702"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=14702"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=14702"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}