{"id":14945,"date":"2024-09-13T07:00:00","date_gmt":"2024-09-13T05:00:00","guid":{"rendered":"https:\/\/www.money.sk\/novinky-a-tipy\/?p=14945"},"modified":"2024-09-12T17:59:15","modified_gmt":"2024-09-12T15:59:15","slug":"podnikanie-popri-zamestnani-ako-zalozit-vedlajsiu-zivnost-a-ake-mate-ako-szco-povinnosti","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/podnikanie\/podnikanie-popri-zamestnani-ako-zalozit-vedlajsiu-zivnost-a-ake-mate-ako-szco-povinnosti\/","title":{"rendered":"Podnikanie popri zamestnan\u00ed &#8211; ako zalo\u017ei\u0165 ved\u013eaj\u0161iu \u017eivnos\u0165 a ak\u00e9 m\u00e1te ako SZ\u010cO povinnosti"},"content":{"rendered":"<p>E\u0161te ne\u017e sa pust\u00edme do popisovania krokov potrebn\u00fdch na \u0161tart podnikania, <strong>prejdite si prek\u00e1\u017eky, ktor\u00e9 v\u00e1m m\u00f4\u017eu st\u00e1\u0165 v ceste:<\/strong><\/p>\n<ol>\n<li><strong>Chcete podnika\u0165 v rovnakom odbore ako zamestn\u00e1vate\u013e.<\/strong> V tomto pr\u00edpade potrebujete jeho p\u00edsomn\u00fd s\u00fahlas. Ale pozor, zamestn\u00e1vate\u013e m\u00f4\u017ee svoj s\u00fahlas kedyko\u013evek vzia\u0165 sp\u00e4\u0165. Potom mus\u00edte svoje podnikanie v \u010do najkrat\u0161om \u010dase ukon\u010di\u0165. Oh\u013ead mus\u00edte bra\u0165 aj na zamestn\u00e1vate\u013eov, s ktor\u00fdmi ste podp\u00edsali konkuren\u010dn\u00fa dolo\u017eku. V tom pr\u00edpade nesmiete ur\u010dit\u00fa dobu po ukon\u010den\u00ed svojho zamestnania pracova\u0165 v rovnakom odbore. Presn\u00fa dobu stanov\u00edte po dohode so zamestn\u00e1vate\u013eom, pod\u013ea Z\u00e1konn\u00edka pr\u00e1ce v\u0161ak nesmie by\u0165 dlh\u0161ia ako 1 rok.<\/li>\n<li><strong>Ste \u0161t\u00e1tny zamestnanec<\/strong>. Ak m\u00e1te <a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/mzdy-a-personalistika\/vyplatna-paska-2021-ake-informacie-v-nej-musite-uvadzat\/\">v\u00fdplatn\u00fa p\u00e1sku<\/a> od \u0161t\u00e1tnej in\u0161tit\u00facie (napr\u00edklad pol\u00edcia, arm\u00e1dy at\u010f.), mus\u00edte ma\u0165 s\u00fahlas ved\u00faceho \u00faradu bez oh\u013eadu na oblas\u0165 podnikania.<\/li>\n<\/ol>\n<p>Ako n\u00e1hle m\u00e1te s\u00fahlas, m\u00f4\u017eete sa pusti\u0165 do podnikania. To najd\u00f4le\u017eitej\u0161ie, \u010do potrebujete, je n\u00e1pad. M\u00f4\u017eete si otvori\u0165 e-shop, vyu\u017ei\u0165 svoje know-how a pon\u00faka\u0165 slu\u017eby ako podnikate\u013e na vo\u013enej nohe alebo si privyr\u00e1ba\u0165 napr\u00edklad pe\u010den\u00edm tort.<\/p>\n<p>N\u00e1pad na podnikanie za v\u00e1s nevymysl\u00edme, ale v\u0161etko ostatn\u00e9, \u010do na od\u0161tartovanie svojho biznisu potrebujete, n\u00e1jdete v tomto \u010dl\u00e1nku.<\/p>\n<h2>Ako na zalo\u017eenie ved\u013eaj\u0161ej \u017eivnosti<\/h2>\n<p>Vznik opr\u00e1vnenia na \u017eivnostensk\u00e9 podnikanie je podmienen\u00fd jeho <strong>ohl\u00e1sen\u00edm na miestne pr\u00edslu\u0161nom okresnom \u00farade, odbore \u017eivnostensk\u00e9ho podnikania<\/strong> v postaven\u00ed jednotn\u00e9ho kontaktn\u00e9ho miesta (JKM) pod\u013ea miesta bydliska fyzickej osoby. Na ohl\u00e1senie je potrebn\u00e9 vyplni\u0165 \u00fadaje uveden\u00e9 vo formul\u00e1ri na ohl\u00e1senie \u017eivnosti, ktor\u00fd je osobitne ur\u010den\u00fd pre fyzick\u00fa osobu a\u00a0osobitne pre pr\u00e1vnick\u00fa osobu. Z\u00e1rove\u0148 za ka\u017ed\u00fa vo\u013en\u00fa \u017eivnos\u0165 je stanoven\u00fd poplatok vo v\u00fd\u0161ke <strong>5 \u20ac<\/strong>a\u00a0za ka\u017ed\u00fa remeseln\u00fa alebo viazan\u00fa \u010dinnos\u0165 je stanoven\u00fd poplatok vo v\u00fd\u0161ke <strong>15 \u20ac<\/strong>.<\/p>\n<p>V\u0161etko m\u00f4\u017eete vyrie\u0161i\u0165 aj pomocou elektronick\u00e9ho podania. Inform\u00e1cie k elektronickej slu\u017ebe n\u00e1jdete: <a href=\"https:\/\/www.slovensko.sk\/sk\/agendy\/agenda\/_elektronicke-ohlasenie-zivnosti\" target=\"_blank\" rel=\"noopener\">Elektronick\u00e9 ohl\u00e1senie \u017eivnosti<\/a>. V tom pr\u00edpade spr\u00e1vny poplatok za vo\u013en\u00e9 \u017eivnosti neplat\u00edte, za remeseln\u00e9 a\u00a0viazan\u00e9 \u017eivnosti je poplatok zn\u00ed\u017een\u00fd na polovicu, t. j. 7,50 eur.<\/p>\n<p>Preto\u017ee budete podnika\u0165 popri zamestnan\u00ed, va\u0161a \u017eivnos\u0165 bude ved\u013eaj\u0161\u00edm zdrojom pr\u00edjmov. Z toho plyn\u00fa v\u00fdhody ako napr\u00edklad <strong>ni\u017e\u0161ie odvody na d\u00f4chodkov\u00e9 a zdravotn\u00e9 poistenie<\/strong>.<\/p>\n<p>Pri podnikan\u00ed na ved\u013eaj\u0161iu \u010dinnos\u0165 pritom nie je podstatn\u00e9, \u010di ste zamestnan\u00ed na hlavn\u00fd pracovn\u00fd pomer, alebo m\u00e1te len \u010diasto\u010dn\u00fd \u00fav\u00e4zok. D\u00f4le\u017eit\u00e9 je, \u017ee m\u00e1te zamestn\u00e1vate\u013ea, ktor\u00fd za v\u00e1s odv\u00e1dza z\u00e1lohy na soci\u00e1lne a zdravotn\u00e9 poistenie.<\/p>\n<p>Sami n\u00e1sledne uhrad\u00edte len doplatok na poistnom. A to iba v pr\u00edpade, \u017ee bud\u00fa va\u0161e pr\u00edjmy z podnikania tak\u00e9, \u017ee bude potrebn\u00e9 poistn\u00e9 doplati\u0165.<\/p>\n<h2>Povinnosti SZ\u010cO u\u00a0ved\u013eaj\u0161ej \u010dinnosti<\/h2>\n<p><strong>Povinnosti SZ\u010cO m\u00f4\u017eeme rozdeli\u0165 do troch skup\u00edn<\/strong> pod\u013ea toho, ku ktorej in\u0161tit\u00facii sa vz\u0165ahuj\u00fa.<\/p>\n<ul>\n<li>Povinnosti k finan\u010dn\u00e9mu \u00faradu<\/li>\n<li>Povinnos\u0165 vo\u010di zdravotnej pois\u0165ovni<\/li>\n<li>Povinnosti vo\u010di soci\u00e1lnej pois\u0165ovni<\/li>\n<\/ul>\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\/14945\">\r\n\r\n    <div>\r\n        <div class=\"fheader\">\r\n            <h3>\r\n                Odoberajte tipy pre za\u010d\u00ednaj\u00facich podnikate\u013eov            <\/h3>\r\n            <div class=\"se-text\">\r\n                <p>\r\n                    Zadajte v\u00e1\u0161 e-mail a z\u00edskajte \u00fa\u010dtovn\u00e9 a da\u0148ov\u00e9 tipy pre za\u010diatok v\u00e1\u0161ho podnikania.                    <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=\"T3\">\r\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14945\">\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>Povinnosti \u017eivnostn\u00edkov na finan\u010dnom \u00farade<\/h2>\n<p>Najviac povinnost\u00ed s\u00favis\u00ed s registr\u00e1ciou na finan\u010dnom \u00farade. Potrebujete sa toti\u017e zaregistrova\u0165 k nieko\u013ek\u00fdm typom dane a pripravova\u0165 da\u0148ov\u00e9 priznania. Medzi tieto dane patria:<\/p>\n<ul>\n<li>da\u0148 z pr\u00edjmu fyzick\u00fdch os\u00f4b,<\/li>\n<li>da\u0148 z pridanej hodnoty,<\/li>\n<li>da\u0148 z\u00a0motorov\u00fdch vozidiel.<\/li>\n<\/ul>\n<p>Neznamen\u00e1 to v\u0161ak, \u017ee sa v\u00e1s v\u017edy t\u00fdkaj\u00fa v\u0161etky spom\u00ednan\u00e9 dane. Pre SZ\u010cO, ktor\u00e9 bud\u00fa podnika\u0165 na ved\u013eaj\u0161iu \u010dinnos\u0165 je povinn\u00e1 iba da\u0148 z pr\u00edjmu fyzick\u00fdch os\u00f4b. U ostatn\u00fdch dan\u00ed toti\u017e z\u00e1le\u017e\u00ed na va\u0161om obrate a druhu podnikania. Teraz sa pozrieme na to, kedy sa V\u00e1s spom\u00ednan\u00e9 dane t\u00fdkaj\u00fa a ak\u00e9 povinnosti s\u00fa s nimi spojen\u00e9.<\/p>\n<h3>1. SZ\u010cO a da\u0148 z pr\u00edjmov fyzick\u00fdch os\u00f4b<\/h3>\n<p>K dani z pr\u00edjmov fyzick\u00fdch os\u00f4b sa zaregistrujete automaticky pri zalo\u017een\u00ed \u017eivnosti na \u017eivnostenskom \u00farade. Da\u0148ov\u00e9 priznanie ako SZ\u010cO pod\u00e1vate v\u017edy, bez oh\u013eadu na to, \u010di svoje podnikanie vykon\u00e1vate ako hlavn\u00fa alebo ved\u013eaj\u0161iu \u010dinnos\u0165 (da\u0148ov\u00e9 priznanie typ B).<\/p>\n<p>Term\u00edny pre podanie priznania k dani z\u00a0pr\u00edjmov s\u00fa nasleduj\u00face:<\/p>\n<ul>\n<li>do 3 m\u011bs\u00edc\u016f od skon\u010den\u00ed zda\u0148ovac\u00edho obdob\u00ed,<\/li>\n<li>do 6 m\u011bs\u00edc\u016f od skon\u010den\u00ed zda\u0148ovac\u00edho obdob\u00ed \u2013 pokud m\u00e1te da\u0148ov\u00e9ho poradce.<\/li>\n<\/ul>\n<p>V da\u0148ovom priznan\u00ed mus\u00edte uvies\u0165 v\u0161etky Va\u0161e pr\u00edjmy, \u010di\u017ee z pr\u00edjmy z podnikania, ako aj zo zamestnania alebo napr\u00edklad z pren\u00e1jmu nehnute\u013enosti. Najz\u00e1sadnej\u0161ou polo\u017ekou v da\u0148ovom priznan\u00ed SZ\u010cO, hne\u010f po pr\u00edjmoch, s\u00fa v\u00fddavky. Pri nich m\u00e1 \u017eivnostn\u00edk na v\u00fdber z dvoch sp\u00f4sobov uplat\u0148ovania:<\/p>\n<ul>\n<li>skuto\u010dn\u00e9 v\u00fddavky,<\/li>\n<li>pau\u0161\u00e1lne v\u00fddavky (60 % z pr\u00edjmov \u017eivnostn\u00edka v konkr\u00e9tnom roku, av\u0161ak maxim\u00e1lne do v\u00fd\u0161ky 20.000 \u20ac).<\/li>\n<\/ul>\n<p>Ke\u010f v\u00e1m vyjde, \u017ee m\u00e1te \u0161t\u00e1tu doplati\u0165 da\u0148 z pr\u00edjmu, mus\u00edte to stihn\u00fa\u0165 v lehote na podanie da\u0148ov\u00e9ho priznania.<\/p>\n<h3>2. SZ\u010cO a da\u0148 z\u00a0pridanej hodnoty<\/h3>\n<p>Povinnos\u0165 registrova\u0165 sa za platite\u013ea DPH m\u00e1 ka\u017ed\u00e1 zdanite\u013en\u00e1 osoba, ktor\u00e1 m\u00e1 s\u00eddlo, miesto podnikania alebo prev\u00e1dzkare\u0148 v tuzemsku, a ak nem\u00e1 tak\u00e9to miesto, ale m\u00e1 v tuzemsku bydlisko alebo sa v tuzemsku obvykle zdr\u017eiava a dosiahne obrat\u00a049 790\u00a0eur za najviac 12 predch\u00e1dzaj\u00facich po sebe id\u00facich kalend\u00e1rnych mesiacov.\u00a0To neplat\u00ed, ak zdanite\u013en\u00e1 osoba dosiahla obrat v\u00fdlu\u010dne z dodan\u00ed tovarov a slu\u017eieb, ktor\u00e9 s\u00fa osloboden\u00e9 od dane pod\u013ea \u00a7 37 a\u017e 39 z\u00e1kona o DPH. V\u00a0be\u017en\u00fdch pr\u00edpadoch sa ale \u017eivnostn\u00edk, ktor\u00fd prev\u00e1dzkuje ved\u013eaj\u0161iu \u017eivnos\u0165 nest\u00e1va platite\u013eom DPH.<\/p>\n<h3>3. SZ\u010cO a da\u0148 z\u00a0motorov\u00fdch vozidiel<\/h3>\n<p>Predmetom dane je vozidlo, ktor\u00e9 sa v zda\u0148ovacom obdob\u00ed pou\u017e\u00edva\u00a0na podnikanie v zmysle \u00a7\u00a02 <a href=\"https:\/\/www.slov-lex.sk\/pravne-predpisy\/SK\/ZZ\/1991\/513\/\" target=\"_blank\" rel=\"noopener\">Obchodn\u00e9ho z\u00e1konn\u00edka<\/a> alebo na dosahovanie pr\u00edjmov z podnikania a z inej samostatnej z\u00e1robkovej \u010dinnosti pod\u013ea \u00a7 6 ods. 1 a 2 <a href=\"https:\/\/www.slov-lex.sk\/pravne-predpisy\/SK\/ZZ\/2003\/595\" target=\"_blank\" rel=\"noopener\">z\u00e1kona \u010d. 595\/2003 Z. z.<\/a> o dani z pr\u00edjmov v znen\u00ed neskor\u0161\u00edch predpisov a je evidovan\u00e9 v Slovenskej republike.<\/p>\n<p><strong>Povinnosti \u017eivnostn\u00edkov vo\u010di zdravotnej pois\u0165ovni<\/strong><\/p>\n<p>\u017divnostn\u00edk, ktor\u00fd m\u00e1 s\u00fa\u010dasne zamestnanie aj \u017eivnos\u0165, nie je <strong>povinn\u00fd plati\u0165 mesa\u010dn\u00e9 preddavky na zdravotn\u00e9 poistenie z titulu podnikania<\/strong>. Poistn\u00e9 za v\u00e1s hrad\u00ed zamestn\u00e1vate\u013e. Iba uhrad\u00edte doplatok a to raz ro\u010dne, v\u017edy po ro\u010dnom z\u00fa\u010dtovan\u00ed preddavkov na zdravotn\u00e9 poistenie. Toto z\u00fa\u010dtovanie vykon\u00e1va zdravotn\u00e1 pois\u0165ov\u0148a do konca septembra, na z\u00e1klade da\u0148ov\u00e9ho priznania, ktor\u00e9 \u017eivnostn\u00edk podal do konca marca.<\/p>\n<p>Zjednodu\u0161ene povedan\u00e9, v ro\u010dnom z\u00fa\u010dtovan\u00ed preddavkov na zdravotn\u00e9 poistenie sa zo v\u0161etk\u00fdch pr\u00edjmov zo zamestnania aj zo \u017eivnosti za uplynul\u00fd rok spolo\u010dne vypo\u010d\u00edta 14%-n\u00fd zdravotn\u00fd odvod. Od tohto \u010d\u00edsla sa potom odpo\u010d\u00edtaj\u00fa preddavky na zdravotn\u00e9 odvody, ktor\u00e9 osoba zaplatila ako zamestnanec.<\/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>Povinnosti \u017eivnostn\u00edkov vo\u010di soci\u00e1lnej pois\u0165ovni<\/h2>\n<p>Povinnos\u0165 platby soci\u00e1lneho poistn\u00e9ho vznikne od 1. j\u00fala 2024 a odv\u00edja sa od v\u00fd\u0161ky pr\u00edjmu uveden\u00e9ho v da\u0148ovom priznan\u00ed. Ak je v\u00fd\u0161ka pr\u00edjmu do limitu 7 824 \u20ac, povinnos\u0165 platby odvodov nevznikne po cel\u00fd rok. Ak je pr\u00edjem vy\u0161\u0161\u00ed ako je limit, Soci\u00e1lna pois\u0165ov\u0148a po\u0161le ozn\u00e1menie o vzniku poistn\u00e9ho. Ak SZ\u010cO podnik\u00e1 na ved\u013eaj\u0161iu \u010dinnos\u0165, nemus\u00edte odv\u00e1dza\u0165 preddavky na da\u0148, soci\u00e1lna pois\u0165ov\u0148a vy\u010d\u00edsli podnikate\u013eovi pr\u00edpadn\u00fd nedoplatok po podan\u00ed da\u0148ov\u00e9ho priznania.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>E\u0161te ne\u017e sa pust\u00edme do popisovania krokov potrebn\u00fdch na \u0161tart podnikania, prejdite si prek\u00e1\u017eky, ktor\u00e9 v\u00e1m m\u00f4\u017eu st\u00e1\u0165 v ceste: Chcete podnika\u0165 v rovnakom odbore &#8230;<\/p>\n","protected":false},"author":2,"featured_media":14946,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[5,19],"tags":[442,807],"class_list":["post-14945","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-podnikanie","category-start-podnikania","tag-zivnost","tag-zivnostnici"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14945","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\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=14945"}],"version-history":[{"count":4,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14945\/revisions"}],"predecessor-version":[{"id":14951,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14945\/revisions\/14951"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/14946"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=14945"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=14945"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=14945"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}