{"id":14886,"date":"2024-09-10T07:00:00","date_gmt":"2024-09-10T05:00:00","guid":{"rendered":"https:\/\/www.money.sk\/novinky-a-tipy\/?p=14886"},"modified":"2024-08-27T15:38:31","modified_gmt":"2024-08-27T13:38:31","slug":"nove-zivotne-minimum-od-1-7-2024-a-jeho-vplyv-na-dalsie-veliciny","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/podnikanie\/nove-zivotne-minimum-od-1-7-2024-a-jeho-vplyv-na-dalsie-veliciny\/","title":{"rendered":"Nov\u00e9 \u017eivotn\u00e9 minimum od 1.7.2024 a jeho vplyv na \u010fal\u0161ie veli\u010diny"},"content":{"rendered":"<h2>\u017divotn\u00e9 minimum a \u00faprava jeho s\u00fam od 1.7.2024<\/h2>\n<p>Pod\u013ea z\u00e1kona \u010d. 601\/2003 Z. z. o \u017eivotnom minime v znen\u00ed neskor\u0161\u00edch predpisov je \u017eivotn\u00e9 minimum definovan\u00e9 ako <strong>spolo\u010densky uznan\u00e1 minim\u00e1lna hranica pr\u00edjmov fyzickej osoby, pod ktorou nast\u00e1va stav jej hmotnej n\u00fadze<\/strong>. \u017divotn\u00e9 minimum sa m\u00f4\u017ee vypo\u010d\u00edtava\u0165 na jednu osobu alebo na viacero os\u00f4b, ktor\u00e9 sa posudzuj\u00fa spolo\u010dne (napr. rodi\u010d a die\u0165a), preto existuj\u00fa a\u017e tri sumy \u017eivotn\u00e9ho minima, ktor\u00e9 sa m\u00f4\u017eu navz\u00e1jom spo\u010d\u00edtava\u0165 a takto sa vypo\u010d\u00edta kone\u010dn\u00e1 suma \u017eivotn\u00e9ho minima.<\/p>\n<p><strong>Sumy \u017eivotn\u00e9ho minima sa zvy\u0161uj\u00fa v\u017edy k 1. j\u00falu<\/strong> be\u017en\u00e9ho kalend\u00e1rneho roka. Zv\u00fd\u0161enie sa vykon\u00e1 tak, \u017ee predch\u00e1dzaj\u00face sumy \u017eivotn\u00e9ho minima sa vyn\u00e1sobia koeficientom rastu \u017eivotn\u00fdch n\u00e1kladov n\u00edzkopr\u00edjmov\u00fdch dom\u00e1cnost\u00ed zisten\u00fdm \u0160tatistick\u00fdm \u00faradom Slovenskej republiky za obdobie od apr\u00edla predch\u00e1dzaj\u00faceho kalend\u00e1rneho roka do apr\u00edla be\u017en\u00e9ho kalend\u00e1rneho roka. Napr. pre \u00fapravu k 01.07.2024 sa berie do \u00favahy koeficient rastu \u017eivotn\u00fdch n\u00e1kladov za obdobie od 01.04.2023 do 31.03.2024.<\/p>\n<p>Nov\u00e9 sumy \u017eivotn\u00e9ho minima potom ustanov\u00ed opatrenie ministerstva pr\u00e1ce. Stalo sa tak aj ned\u00e1vno, ke\u010f Ministerstvo pr\u00e1ce, soci\u00e1lnych vec\u00ed a rodiny Slovenskej republiky vydalo <strong><a href=\"https:\/\/www.slov-lex.sk\/pravne-predpisy\/SK\/ZZ\/2024\/149\/20240701\" target=\"_blank\" rel=\"noopener\">opatrenie \u010d. 149\/2024 Z. z. o \u00faprave s\u00fam \u017eivotn\u00e9ho minima<\/a><\/strong> s \u00fa\u010dinnos\u0165ou od 1. j\u00fala 2024.<\/p>\n<p>Za mesa\u010dn\u00e9 \u017eivotn\u00e9 minimum fyzickej osoby alebo fyzick\u00fdch os\u00f4b, ktor\u00fdch pr\u00edjmy sa posudzuj\u00fa spolo\u010dne, sa od 1. j\u00fala 2024 do 30. j\u00fana 2025 pova\u017euje suma alebo \u00fahrn s\u00fam:<\/p>\n<ul>\n<li><strong>273,99 eura, ak ide o jednu plnolet\u00fa fyzick\u00fa osobu,<\/strong><\/li>\n<li>191,14 eura, ak ide o \u010fal\u0161iu spolo\u010dne posudzovan\u00fa plnolet\u00fa fyzick\u00fa osobu,<\/li>\n<li>125,11 eura, ak ide o zaopatren\u00e9 neplnolet\u00e9 die\u0165a alebo o nezaopatren\u00e9 die\u0165a.<\/li>\n<\/ul>\n<p>Pr\u00e1ve zv\u00fdraznen\u00e1 suma \u017eivotn\u00e9ho minima na jednu plnolet\u00fa fyzick\u00fa osobu 273,99 eura mesa\u010dne je <strong>najd\u00f4le\u017eitej\u0161ia<\/strong> pre ostatn\u00e9 veli\u010diny, ktor\u00e9 sa od nej odv\u00edjaj\u00fa.<\/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\/14886\">\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\/14886\">\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>Nov\u00e9 da\u0148ov\u00e9 veli\u010diny platn\u00e9 od roku 2025 naviazan\u00e9 na \u017eivotn\u00e9 minimum<\/h2>\n<p><strong>V z\u00e1kone o dani z pr\u00edjmov m\u00e1 nov\u00e1 suma \u017eivotn\u00e9ho minima vplyv na:<\/strong><\/p>\n<ul>\n<li>nezdanite\u013en\u00fa \u010das\u0165 z\u00e1kladu dane na da\u0148ovn\u00edka,<\/li>\n<li>nezdanite\u013en\u00fa \u010das\u0165 z\u00e1kladu dane na man\u017eelku\/man\u017eela,<\/li>\n<li>sadzbu dane z pr\u00edjmov fyzick\u00fdch os\u00f4b,<\/li>\n<li>povinnos\u0165 fyzickej osoby poda\u0165 da\u0148ov\u00e9 priznanie,<\/li>\n<li>povinnos\u0165 fyzickej osoby plati\u0165 da\u0148 z pr\u00edjmov.<\/li>\n<\/ul>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td style=\"text-align: center;\" colspan=\"3\"><strong>Nov\u00e9 veli\u010diny v oblasti dane z pr\u00edjmov ovplyvnen\u00e9 zv\u00fd\u0161en\u00fdmi sumami \u017eivotn\u00e9ho minima<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><strong>veli\u010dina<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>v\u00fdpo\u010det sumy<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>suma platn\u00e1 od 01.01.2025<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: center;\">nezdanite\u013en\u00e1 \u010das\u0165 z\u00e1kladu dane na da\u0148ovn\u00edka (ro\u010dne)<\/td>\n<td style=\"text-align: center;\">21-n\u00e1sobok \u017eivotn\u00e9ho minima<\/td>\n<td style=\"text-align: center;\">5 753,79 eura<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">nezdanite\u013en\u00e1 \u010das\u0165 z\u00e1kladu dane na da\u0148ovn\u00edka (mesa\u010dne)<\/td>\n<td style=\"text-align: center;\">1\/12 zo sumy 21-n\u00e1sobku \u017eivotn\u00e9ho minima<\/td>\n<td style=\"text-align: center;\">479,48 eura<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">z\u00e1klad dane, po ktor\u00e9ho prekro\u010den\u00ed doch\u00e1dza ku kr\u00e1teniu nezdanite\u013enej \u010dasti z\u00e1kladu dane na da\u0148ovn\u00edka (ro\u010dne)<\/td>\n<td style=\"text-align: center;\">92,8-n\u00e1sobok \u017eivotn\u00e9ho minima<\/td>\n<td style=\"text-align: center;\">25 426,27 eura<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">z\u00e1klad dane, po ktor\u00e9ho dosiahnut\u00ed je nezdanite\u013en\u00e1 \u010das\u0165 z\u00e1kladu dane na da\u0148ovn\u00edka nula (ro\u010dne)<\/td>\n<td style=\"text-align: center;\">176,8-n\u00e1sobok \u017eivotn\u00e9ho minima<\/td>\n<td style=\"text-align: center;\">48 441,43 eura<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">nezdanite\u013en\u00e1 \u010das\u0165 z\u00e1kladu dane na man\u017eelku\/man\u017eela (ro\u010dne)<\/td>\n<td style=\"text-align: center;\">19,2-n\u00e1sobok \u017eivotn\u00e9ho minima<\/td>\n<td style=\"text-align: center;\">5 260,61 eura<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">z\u00e1klad dane, po ktor\u00e9ho prekro\u010den\u00ed doch\u00e1dza ku kr\u00e1teniu nezdanite\u013enej \u010dasti z\u00e1kladu dane na man\u017eelku\/man\u017eela (ro\u010dne)<\/td>\n<td style=\"text-align: center;\">176,8-n\u00e1sobok \u017eivotn\u00e9ho minima<\/td>\n<td style=\"text-align: center;\">48 441,43 eura<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">z\u00e1klad dane, po ktor\u00e9ho dosiahnut\u00ed je nezdanite\u013en\u00e1 \u010das\u0165 z\u00e1kladu dane na man\u017eelku\/man\u017eela nula (ro\u010dne)<\/td>\n<td style=\"text-align: center;\">253,6-n\u00e1sobok \u017eivotn\u00e9ho minima<\/td>\n<td style=\"text-align: center;\">69 483,86 eura<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">spolo\u010dn\u00fd z\u00e1klad dane z pr\u00edjmov zo z\u00e1vislej \u010dinnosti, z pren\u00e1jmu, z pou\u017eitia diela a pou\u017eitia umeleck\u00e9ho v\u00fdkonu a z ostatn\u00fdch pr\u00edjmov, po ktor\u00e9ho prekro\u010den\u00ed sa na presahuj\u00facu \u010das\u0165 uplat\u0148uje 25 % sadzba dane z pr\u00edjmov (ro\u010dne)<\/td>\n<td style=\"text-align: center;\">176,8-n\u00e1sobok \u017eivotn\u00e9ho minima<\/td>\n<td style=\"text-align: center;\">48 441,43 eura<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">zdanite\u013en\u00e1 mzda, po ktorej prekro\u010den\u00ed sa na presahuj\u00facu \u010das\u0165 uplat\u0148uje 25 % sadzba dane z pr\u00edjmov pri vyberan\u00ed preddavkov na da\u0148 z pr\u00edjmov (mesa\u010dne)<\/td>\n<td style=\"text-align: center;\">1\/12 zo sumy 176,8-n\u00e1sobku \u017eivotn\u00e9ho minima<\/td>\n<td style=\"text-align: center;\">4 036,79 eura<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">z\u00e1klad dane z pr\u00edjmov z podnikania a z inej samostatnej z\u00e1robkovej \u010dinnosti, po ktor\u00e9ho prekro\u010den\u00ed sa na presahuj\u00facu \u010das\u0165 uplat\u0148uje 25 % sadzba dane z pr\u00edjmov (ro\u010dne)<\/td>\n<td style=\"text-align: center;\">176,8-n\u00e1sobok \u017eivotn\u00e9ho minima<\/td>\n<td style=\"text-align: center;\">48 441,43 eura<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">hranica celkov\u00fdch zdanite\u013en\u00fdch pr\u00edjmov fyzickej osoby za rok, ktor\u00e1 ak nie je presiahnut\u00e1 (a ak z\u00e1rove\u0148 fyzick\u00e1 osoba nevykazuje da\u0148ov\u00fa stratu), tak fyzick\u00e1 osoba nie je povinn\u00e1 poda\u0165 da\u0148ov\u00e9 priznanie<\/td>\n<td style=\"text-align: center;\">50 % zo sumy 21-n\u00e1sobku \u017eivotn\u00e9ho minima<\/td>\n<td style=\"text-align: center;\">2 876,90 eura<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">hranica celkov\u00fdch zdanite\u013en\u00fdch pr\u00edjmov fyzickej osoby za rok, ktor\u00e1 ak nie je presiahnut\u00e1, tak fyzick\u00e1 osoba neplat\u00ed da\u0148 z pr\u00edjmov<\/td>\n<td style=\"text-align: center;\">50 % zo sumy 21-n\u00e1sobku \u017eivotn\u00e9ho minima<\/td>\n<td style=\"text-align: center;\">2 876,90 eura<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>Nov\u00e1 suma minim\u00e1lneho zdravotn\u00e9ho poistenia zamestnanca od roku 2025<\/h2>\n<p>Od roku 2023 sa pri platen\u00ed preddavkov na zdravotn\u00e9 poistenie zamestnancov uplat\u0148uje tzv. \u201e<strong><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><\/strong>\u201c. Podstatou tohto in\u0161tit\u00fatu je, \u017ee odv\u00e1dzan\u00fd preddavok na zdravotn\u00e9 poistenie zamestnanca spolu s preddavkom na zdravotn\u00e9 poistenie zamestn\u00e1vate\u013ea za tohto zamestnanca mus\u00ed dosiahnu\u0165 ur\u010den\u00fa minim\u00e1lnu v\u00fd\u0161ku. Ak to tak nie je, tak pr\u00edslu\u0161n\u00fd rozdiel mus\u00ed doplati\u0165 s\u00e1m zamestnanec. Zamestn\u00e1vate\u013e mu ho zraz\u00ed z jeho hrubej mzdy.<\/p>\n<p>Minim\u00e1lny preddavok zamestnanca sa po\u010d\u00edta ako s\u00fa\u010det preddavku na zdravotn\u00e9 poistenie zamestnanca<strong> vypo\u010d\u00edtan\u00e9ho zo sumy \u017eivotn\u00e9ho minima platn\u00e9ho k 1. janu\u00e1ru<\/strong> a preddavku na zdravotn\u00e9 poistenie zamestn\u00e1vate\u013ea za tak\u00e9hoto zamestnanca (bez prihliadnutia na odpo\u010d\u00edtate\u013en\u00fa polo\u017eku na zdravotn\u00e9 poistenie). S minim\u00e1lnym mesa\u010dn\u00fdm preddavkom na zdravotn\u00e9 poistenie zamestnanca potom s\u00favis\u00ed aj minim\u00e1lne ro\u010dn\u00e9 zdravotn\u00e9 poistenie zamestnanca, ktor\u00e9 sa po\u010d\u00edta rovnako, ale z 12-n\u00e1sobku sumy \u017eivotn\u00e9ho minima.<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td style=\"text-align: center;\" colspan=\"3\"><strong>Nov\u00e9 sumy minim\u00e1lneho zdravotn\u00e9ho poistenia ovplyvnen\u00e9 zv\u00fd\u0161en\u00fdmi sumami \u017eivotn\u00e9ho minima<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><strong>veli\u010dina<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>v\u00fdpo\u010det sumy<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>suma platn\u00e1 od 01.01.2025<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: center;\">minim\u00e1lny preddavok na zdravotn\u00e9 poistenie zamestnanca (mesa\u010dne)<\/td>\n<td style=\"text-align: center;\">4 % zo \u017eivotn\u00e9ho minima + 11 % zo \u017eivotn\u00e9ho minima<\/td>\n<td style=\"text-align: center;\">41,08 eura<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">minim\u00e1lne zdravotn\u00e9 poistenie zamestnanca (ro\u010dne)<\/td>\n<td style=\"text-align: center;\">4 % z 12-n\u00e1sobku \u017eivotn\u00e9ho minima + 11 % z 12-n\u00e1sobku \u017eivotn\u00e9ho minima<\/td>\n<td style=\"text-align: center;\">493,17 eura<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\" colspan=\"3\"><em><strong>Pozn\u00e1mka:<\/strong> Preddavky na zdravotn\u00e9 poistenie sa zaokr\u00fah\u013euje na eurocenty nadol.<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>Nov\u00e1 suma rodi\u010dovsk\u00e9ho pr\u00edspevku pre rok 2025<\/h2>\n<p>Zv\u00fd\u0161enie s\u00fam \u017eivotn\u00e9ho minima m\u00e1 za n\u00e1sledok aj zv\u00fd\u0161enie sumy rodi\u010dovsk\u00e9ho pr\u00edspevku. Suma rodi\u010dovsk\u00e9ho pr\u00edspevku platn\u00e1 k 31. decembru kalend\u00e1rneho roka sa <strong>upravuje od 1. janu\u00e1ra nasleduj\u00faceho kalend\u00e1rneho roka rovnak\u00fdm koeficientom<\/strong>, ktor\u00fdm boli upraven\u00e9 sumy \u017eivotn\u00e9ho minima. Najnov\u0161ie sumy \u017eivotn\u00e9ho minima boli zv\u00fd\u0161en\u00e9 koeficientom 1,019 (teda o 1,9 %). V\u00fdsledn\u00fa suma bude e\u0161te zverejnen\u00e1 v opatren\u00ed, ktor\u00e9 vyd\u00e1 Ministerstvo pr\u00e1ce, soci\u00e1lnych vec\u00ed a rodiny Slovenskej republiky.<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td style=\"text-align: center;\" colspan=\"3\"><strong>Nov\u00e9 sumy rodi\u010dovsk\u00e9ho pr\u00edspevku ovplyvnen\u00e9 zv\u00fd\u0161en\u00fdmi sumami \u017eivotn\u00e9ho minima<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><strong>veli\u010dina<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>v\u00fdpo\u010det sumy<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>suma platn\u00e1 od 01.01.2025<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: center;\">rodi\u010dovsk\u00fd pr\u00edspevok pre jedno naroden\u00e9 die\u0165a (mesa\u010dne)<\/td>\n<td style=\"text-align: center;\">predch\u00e1dzaj\u00faca suma rodi\u010dovsk\u00e9ho pr\u00edspevku x koeficient zv\u00fd\u0161enia s\u00fam \u017eivotn\u00e9ho minima = 345,20 eura x 1,019<\/td>\n<td style=\"text-align: center;\">351,80 eura<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">rodi\u010dovsk\u00fd pr\u00edspevok pre dve s\u00fa\u010dasne naroden\u00e9 deti (mesa\u010dne)<\/td>\n<td style=\"text-align: center;\">125 % rodi\u010dovsk\u00e9ho pr\u00edspevku pre jedno naroden\u00e9 die\u0165a<\/td>\n<td style=\"text-align: center;\">439,80 eura<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">rodi\u010dovsk\u00fd pr\u00edspevok pre jedno naroden\u00e9 die\u0165a, ak sa opr\u00e1vnenej osobe pred vznikom n\u00e1roku na rodi\u010dovsk\u00fd pr\u00edspevok vypl\u00e1calo matersk\u00e9 (mesa\u010dne)<\/td>\n<td style=\"text-align: center;\">predch\u00e1dzaj\u00faca suma rodi\u010dovsk\u00e9ho pr\u00edspevku x koeficient zv\u00fd\u0161enia s\u00fam \u017eivotn\u00e9ho minima = 473,30 eura x 1,019<\/td>\n<td style=\"text-align: center;\">482,30 eura<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">rodi\u010dovsk\u00fd pr\u00edspevok pre dve s\u00fa\u010dasne naroden\u00e9 deti, ak sa opr\u00e1vnenej osobe pred vznikom n\u00e1roku na rodi\u010dovsk\u00fd pr\u00edspevok vypl\u00e1calo matersk\u00e9 (mesa\u010dne)<\/td>\n<td style=\"text-align: center;\">125 % rodi\u010dovsk\u00e9ho pr\u00edspevku pre jedno naroden\u00e9 die\u0165a, ak sa opr\u00e1vnenej osobe pred vznikom n\u00e1roku na rodi\u010dovsk\u00fd pr\u00edspevok vypl\u00e1calo matersk\u00e9<\/td>\n<td style=\"text-align: center;\">602,90 eura<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\" colspan=\"3\"><em><strong>Pozn\u00e1mka:<\/strong> Zv\u00fd\u0161en\u00e1 suma rodi\u010dovsk\u00e9ho pr\u00edspevku sa zaokr\u00fah\u013euje na najbli\u017e\u0161\u00edch desa\u0165 eurocentov.<\/em><\/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>Ostatn\u00e9 veli\u010diny od roku 2025 zv\u00fd\u0161en\u00e9 novou sumou \u017eivotn\u00e9ho minima<\/h2>\n<p>Okrem spom\u00ednan\u00fdch oblast\u00ed m\u00e1 <strong>zv\u00fd\u0161enie \u017eivotn\u00e9ho minima vplyv aj na \u010fal\u0161ie<\/strong>.<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td style=\"text-align: center;\" colspan=\"3\"><strong>Ostatn\u00e9 veli\u010diny ovplyvnen\u00e9 zv\u00fd\u0161en\u00fdmi sumami \u017eivotn\u00e9ho minima<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><strong>veli\u010dina<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>v\u00fdpo\u010det sumy<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>suma platn\u00e1 od 01.07.2024<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: center;\">maxim\u00e1lna mesa\u010dn\u00e1 odmena, ktor\u00fa m\u00f4\u017ee nezamestnan\u00fd evidovan\u00fd na \u00farade pr\u00e1ce zarobi\u0165 bez toho, aby bol vyraden\u00fd z evidencie \u00faradu pr\u00e1ce<\/td>\n<td style=\"text-align: center;\">\u017eivotn\u00e9 minimum<\/td>\n<td style=\"text-align: center;\">273,99 eura<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">z\u00e1kladn\u00e1 suma, ktor\u00e1 sa povinn\u00e9mu nesmie zrazi\u0165 z mesa\u010dnej mzdy alebo z in\u00fdch pr\u00edjmov pri vykon\u00e1van\u00ed exek\u00facie<\/td>\n<td style=\"text-align: center;\">140 % zo \u017eivotn\u00e9ho minima (zaokr\u00fah\u013euje sa na eurocenty nadol)<\/td>\n<td style=\"text-align: center;\">383,58 eura<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">minim\u00e1lna suma pred\u010dasn\u00e9ho starobn\u00e9ho d\u00f4chodku, ktor\u00fa mus\u00ed poistenec dosiahnu\u0165, aby mal n\u00e1rok na pred\u010dasn\u00fd starobn\u00fd d\u00f4chodok<\/td>\n<td style=\"text-align: center;\">1,6-n\u00e1sobok \u017eivotn\u00e9ho minima (zaokr\u00fah\u013euje sa na desa\u0165 eurocentov nahor)<\/td>\n<td style=\"text-align: center;\">438,40 eura<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"<p>\u017divotn\u00e9 minimum a \u00faprava jeho s\u00fam od 1.7.2024 Pod\u013ea z\u00e1kona \u010d. 601\/2003 Z. z. o \u017eivotnom minime v znen\u00ed neskor\u0161\u00edch predpisov je \u017eivotn\u00e9 minimum definovan\u00e9 &#8230;<\/p>\n","protected":false},"author":30,"featured_media":14887,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[29,5],"tags":[473,523,410,353],"class_list":["post-14886","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legislativa","category-podnikanie","tag-minimum","tag-nezdanitelna-cast","tag-rodicovsky-prispevok","tag-sadzba-dane"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14886","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=14886"}],"version-history":[{"count":5,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14886\/revisions"}],"predecessor-version":[{"id":14892,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14886\/revisions\/14892"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/14887"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=14886"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=14886"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=14886"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}