{"id":15097,"date":"2024-12-10T07:00:00","date_gmt":"2024-12-10T06:00:00","guid":{"rendered":"https:\/\/www.money.sk\/novinky-a-tipy\/?p=15097"},"modified":"2024-12-09T20:01:40","modified_gmt":"2024-12-09T19:01:40","slug":"tvorba-a-cerpanie-socialneho-fondu-povinnosti-a-moznosti-zamestnavatela","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/mzdy-a-personalistika\/tvorba-a-cerpanie-socialneho-fondu-povinnosti-a-moznosti-zamestnavatela\/","title":{"rendered":"Tvorba a \u010derpanie soci\u00e1lneho fondu \u2013 povinnosti a mo\u017enosti zamestn\u00e1vate\u013ea"},"content":{"rendered":"<h2>Ktor\u00fd zamestn\u00e1vate\u013e je povinn\u00fd tvori\u0165 soci\u00e1lny fond<\/h2>\n<p>Prvotn\u00fa tvorbu a n\u00e1sledn\u00e9 pou\u017eitie soci\u00e1lneho fondu upravuje jeden z najkrat\u0161\u00edch z\u00e1konov na Slovensku \u2013 <strong>z\u00e1kon \u010d. 152\/1994 Z. z. o soci\u00e1lnom fonde v znen\u00ed neskor\u0161\u00edch predpisov<\/strong> (\u010falej len \u201ez\u00e1kon o soci\u00e1lnom fonde\u201c v pr\u00edslu\u0161nom tvare).<\/p>\n<p>Povinnos\u0165 tvori\u0165 soci\u00e1lny fond m\u00e1 zamestn\u00e1vate\u013e, ktor\u00fdm sa na \u00fa\u010dely z\u00e1kona o soci\u00e1lnom fonde rozumie <strong>pr\u00e1vnick\u00e1 osoba alebo fyzick\u00e1 osoba, ktor\u00e1 zamestn\u00e1va zamestnanca v pracovnom pomere alebo v obdobnom pracovnom vz\u0165ahu<\/strong> (napr. slu\u017eobn\u00fd pomer pr\u00edslu\u0161n\u00edkov Policajn\u00e9ho zboru, finan\u010dnej spr\u00e1vy, profesion\u00e1lnych vojakov).<\/p>\n<p>In\u00fdmi slovami povedan\u00e9, pokia\u013e ide o podnikate\u013esk\u00e9 subjekty, povinnos\u0165 tvori\u0165 soci\u00e1lny fond maj\u00fa t\u00ed <strong>podnikatelia, ktor\u00ed zamestn\u00e1vaj\u00fa aspo\u0148 jedn\u00e9ho zamestnanca na z\u00e1klade pracovnej zmluvy, takzvane na \u201etrval\u00fd pracovn\u00fd pomer\u201c<\/strong>. Ak zamestn\u00e1vate\u013e zamestn\u00e1va len zamestnancov na z\u00e1klade dohody o pr\u00e1ci vykon\u00e1vanej mimo pracovn\u00e9ho pomeru (dohoda o pracovnej \u010dinnosti, <a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/mzdy-a-personalistika\/nova-dohoda-o-pracovnej-cinnosti-na-vykon-sezonnej-prace\/\">dohoda o pracovnej \u010dinnosti na v\u00fdkon sez\u00f3nnej pr\u00e1ce<\/a>, <a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/mzdy-a-personalistika\/zamestnavanie-studentov-na-dohodu-v-roku-2024\/\">dohoda o brig\u00e1dnickej pr\u00e1ci \u0161tudentov<\/a>, dohoda o vykonan\u00ed pr\u00e1ce), tak soci\u00e1lny fond netvor\u00ed. Rovnako to plat\u00ed napr. aj o osob\u00e1ch, ktor\u00e9 u zamestn\u00e1vate\u013ea pracuj\u00fa na z\u00e1klade zmluvy o v\u00fdkone funkcie konate\u013ea, mand\u00e1tnej zmluvy alebo pr\u00edkaznej zmluvy.<\/p>\n<h2>V akej v\u00fd\u0161ke a z ak\u00fdch zdrojov sa tvor\u00ed soci\u00e1lny fond<\/h2>\n<p><strong>Z\u00e1kladom na ur\u010denie mesa\u010dn\u00e9ho pr\u00eddelu do soci\u00e1lneho fondu<\/strong> je s\u00fahrn hrub\u00fdch miezd z\u00fa\u010dtovan\u00fdch zamestnancom na v\u00fdplatu za pr\u00edslu\u0161n\u00fd kalend\u00e1rny mesiac. Z\u00e1kladom na ur\u010denie ro\u010dn\u00e9ho pr\u00eddelu do soci\u00e1lneho fondu fondu je s\u00fahrn hrub\u00fdch miezd z\u00fa\u010dtovan\u00fdch zamestnancom na v\u00fdplatu za kalend\u00e1rny rok.<\/p>\n<p>Soci\u00e1lny fond sa m\u00f4\u017ee tvori\u0165 z viacer\u00fdch zdrojov, ktor\u00e9 m\u00f4\u017eeme rozdeli\u0165 na tri skupiny:<\/p>\n<p><strong>Povinn\u00fd pr\u00eddel do soci\u00e1lneho fondu<\/strong> vo v\u00fd\u0161ke od 0,6 % do 1 % zo z\u00e1kladu na ur\u010denie pr\u00eddelu do soci\u00e1lneho fondu: Zamestn\u00e1vate\u013e, ktor\u00fd za predch\u00e1dzaj\u00faci kalend\u00e1rny rok dosiahol zisk a splnil v\u0161etky da\u0148ov\u00e9 povinnosti k \u0161t\u00e1tu, obci a vy\u0161\u0161iemu \u00fazemn\u00e9mu celku a odvodov\u00e9 povinnosti k zdravotn\u00fdm pois\u0165ovniam a Soci\u00e1lnej pois\u0165ovni, m\u00f4\u017ee tvori\u0165 povinn\u00fd pr\u00eddel do soci\u00e1lneho fondu do v\u00fd\u0161ky 1 % zo z\u00e1kladu na ur\u010denie pr\u00eddelu do soci\u00e1lneho fondu. Zamestn\u00e1vate\u013e, ktor\u00fd nesplnil niektor\u00fa z t\u00fdchto podmienok, tvor\u00ed povinn\u00fd pr\u00eddel do soci\u00e1lneho fondu vo v\u00fd\u0161ke 0,6 % zo z\u00e1kladu na ur\u010denie pr\u00eddelu do soci\u00e1lneho fondu.<\/p>\n<p><strong>\u010eal\u0161\u00ed pr\u00eddel do soci\u00e1lneho fondu<\/strong>, ktor\u00fd m\u00f4\u017ee ma\u0165 dva varianty:<\/p>\n<ol>\n<li>vo v\u00fd\u0161ke (najviac 0,5 % zo z\u00e1kladu na ur\u010denie pr\u00eddelu do soci\u00e1lneho fondu) dohodnutej v kolekt\u00edvnej zmluve alebo vo vn\u00fatornom predpise zamestn\u00e1vate\u013ea, ak u zamestn\u00e1vate\u013ea nem\u00f4\u017ee p\u00f4sobi\u0165 odborov\u00fd org\u00e1n, alebo<\/li>\n<li>vo v\u00fd\u0161ke (najviac 0,5 % zo z\u00e1kladu na ur\u010denie pr\u00eddelu do soci\u00e1lneho fondu) potrebnej na poskytnutie pr\u00edspevkov na \u00fahradu v\u00fddavkov na dopravu do zamestnania a sp\u00e4\u0165 zamestnancom, ktor\u00ed doch\u00e1dzaj\u00fa do zamestnania verejnou dopravou a ktor\u00fdch priemern\u00fd mesa\u010dn\u00fd z\u00e1robok nepresahuje 50 % priemernej mesa\u010dnej mzdy za kalend\u00e1rny rok predch\u00e1dzaj\u00faci dva roky kalend\u00e1rnemu roku, za ktor\u00fd sa tvor\u00ed soci\u00e1lny fond.<\/li>\n<\/ol>\n<p><strong>\u010eal\u0161ie zdroje tvorby soci\u00e1lneho fondu:<\/strong> ide o zdroje pod\u013ea z\u00e1kona o soci\u00e1lnom fonde alebo pod\u013ea in\u00fdch v\u0161eobecne z\u00e1v\u00e4zn\u00fdch pr\u00e1vnych predpisov, dary, dot\u00e1cie a pr\u00edspevky poskytnut\u00e9 zamestn\u00e1vate\u013eovi do soci\u00e1lneho fondu. Zamestn\u00e1vate\u013e, ktor\u00fd vytv\u00e1ra zisk, m\u00f4\u017ee prispieva\u0165 do soci\u00e1lneho fondu pr\u00eddelmi z pou\u017eite\u013en\u00e9ho zisku.<\/p>\n<h2>Vedenie \u00fa\u010dtu soci\u00e1lneho fondu \u2013 v \u00fa\u010dtovn\u00edctve alebo v banke<\/h2>\n<p>Pod\u013ea z\u00e1kona o soci\u00e1lnom fonde tvorbu a \u010derpanie prostriedkov soci\u00e1lneho fondu vedie zamestn\u00e1vate\u013e <strong>na osobitnom analytickom \u00fa\u010dte soci\u00e1lneho fondu alebo na osobitnom \u00fa\u010dte soci\u00e1lneho fondu v \u0160t\u00e1tnej pokladnici alebo v banke<\/strong>. Uveden\u00e9 znamen\u00e1, \u017ee je na rozhodnut\u00ed zamestn\u00e1vate\u013ea, \u010di pou\u017eije na sledovanie v\u00fd\u0161ky prostriedkov soci\u00e1lneho fondu svoju podrobnej\u0161iu \u00fa\u010dtovn\u00fa evidenciu, alebo si na tento \u00fa\u010del zriadi osobitn\u00fd bankov\u00fd \u00fa\u010det.<\/p>\n<p>Zamestn\u00e1vate\u013e je povinn\u00fd <strong>tvori\u0165 soci\u00e1lny fond mesa\u010dne<\/strong>, najnesk\u00f4r v de\u0148 dohodnut\u00fd na v\u00fdplatu mzdy. Ak zamestn\u00e1vate\u013e vypl\u00e1ca mzdu vo viacer\u00fdch v\u00fdplatn\u00fdch term\u00ednoch, mus\u00ed si t\u00fato povinnos\u0165 splni\u0165 najnesk\u00f4r v posledn\u00fd dohodnut\u00fd de\u0148 v\u00fdplaty mzdy za uplynul\u00fd kalend\u00e1rny mesiac. Pokia\u013e ide o december, tak zamestn\u00e1vate\u013e m\u00f4\u017ee postupova\u0165 aj tak, \u017ee soci\u00e1lny fond vytvor\u00ed z predpokladanej v\u00fd\u0161ky miezd.<\/p>\n<p>V pr\u00edpade, \u017ee zamestn\u00e1vate\u013e vedie soci\u00e1lny fond na samostatnom bankovom \u00fa\u010dte, je povinn\u00fd vykona\u0165 <strong>prevod pe\u0148a\u017en\u00fdch prostriedkov na tento samostatn\u00fd bankov\u00fd \u00fa\u010det<\/strong> do piatich dn\u00ed po dni dohodnutom na v\u00fdplatu mzdy, najnesk\u00f4r do konca kalend\u00e1rneho mesiaca. Za mesiac december plat\u00ed pre t\u00fato povinnos\u0165 term\u00edn do 31. decembra.<\/p>\n<p>Po skon\u010den\u00ed kalend\u00e1rneho roka mus\u00ed zamestn\u00e1vate\u013e najnesk\u00f4r do 31. janu\u00e1ra vykona\u0165 <strong>z\u00fa\u010dtovanie prostriedkov soci\u00e1lneho fondu<\/strong> za predch\u00e1dzaj\u00faci kalend\u00e1rny rok. Nevy\u010derpan\u00fd zostatok soci\u00e1lneho fondu \u201eneprepad\u00e1va\u201c, ale sa prev\u00e1dza do nasleduj\u00faceho roka.<\/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\/15097\">\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\/15097\">\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>Mo\u017enosti pou\u017eitia (\u010derpania) soci\u00e1lneho fondu<\/h2>\n<p><strong>Zamestn\u00e1vate\u013e m\u00f4\u017ee poskytn\u00fa\u0165 zamestnancom zo soci\u00e1lneho fondu pr\u00edspevok na:<\/strong><\/p>\n<ul>\n<li>stravovanie zamestnancov nad rozsah ustanoven\u00fd osobitn\u00fdmi predpismi (napr. prispeje zamestnancom na stravovanie vo v\u00fd\u0161ke viac ako 55 % stravn\u00e9ho),<\/li>\n<li>dopravu do zamestnania a zo zamestnania,<\/li>\n<li>\u00fa\u010das\u0165 na kult\u00farnych a \u0161portov\u00fdch podujatiach (napr. prispeje zamestnancom na n\u00e1v\u0161tevu z\u00e1mku alebo hokejov\u00e9ho z\u00e1pasu),<\/li>\n<li>rekre\u00e1cie a slu\u017eby, ktor\u00e9 zamestnanec vyu\u017e\u00edva na regener\u00e1ciu pracovnej sily (napr. prispeje zamestnancom na n\u00e1kup permanentky do plav\u00e1rne),<\/li>\n<li>rekre\u00e1cie zamestnancov nad rozsah ustanoven\u00fd osobitn\u00fdmi predpismi (napr. <a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/mzdy-a-personalistika\/vsetko-co-potrebujete-vediet-o-rekreacnom-poukaze-podmienky-vyska-a-moznosti-vyuzitia\/\">prispeje zamestnanom na rekre\u00e1ciu<\/a> vo v\u00fd\u0161ke viac ako 55 % opr\u00e1vnen\u00fdch v\u00fddavkov),<\/li>\n<li>zdravotn\u00fa starostlivos\u0165 (napr. prispeje zamestnanom na zubn\u00e9 o\u0161etrenie),<\/li>\n<li>soci\u00e1lnu v\u00fdpomoc a pe\u0148a\u017en\u00e9 p\u00f4\u017ei\u010dky (napr. poskytne zamestnancom pr\u00edspevok pri naroden\u00ed die\u0165a\u0165a alebo p\u00f4\u017ei\u010dku neviazan\u00fa na \u00fa\u010del jej pou\u017eitia),<\/li>\n<li>doplnkov\u00e9 d\u00f4chodkov\u00e9 sporenie okrem pr\u00edspevku na doplnkov\u00e9 d\u00f4chodkov\u00e9 sporenie, ktor\u00fd je zamestn\u00e1vate\u013e povinn\u00fd plati\u0165 pod\u013ea osobitn\u00e9ho predpisu,<\/li>\n<li>servisn\u00e9 pouk\u00e1\u017eky alebo na tovary a slu\u017eby registrovan\u00e9ho soci\u00e1lneho podniku,<\/li>\n<li>in\u00fd druh podnikovej soci\u00e1lnej politiky v oblasti starostlivosti o zamestnancov.<\/li>\n<\/ul>\n<p>Zamestn\u00e1vate\u013e m\u00f4\u017ee poskytn\u00fa\u0165 pr\u00edspevok zo soci\u00e1lneho fondu nielen samotn\u00e9mu zamestnancovi, <strong>ale aj jeho man\u017eelovi\/man\u017eelke a nezaopatren\u00fdm de\u0165om<\/strong>. Takisto ho m\u00f4\u017ee poskytn\u00fa\u0165 aj svojmu b\u00fdval\u00e9mu zamestnancovi, ktor\u00fd od neho odi\u0161iel do starobn\u00e9ho d\u00f4chodku, pred\u010dasn\u00e9ho starobn\u00e9ho d\u00f4chodku, invalidn\u00e9ho d\u00f4chodku, v\u00fdsluhov\u00e9ho d\u00f4chodku alebo invalidn\u00e9ho v\u00fdsluhov\u00e9ho d\u00f4chodku.<\/p>\n<p><strong>Podmienky poskytovania pr\u00edspevkov zo soci\u00e1lneho fondu<\/strong> zamestnancom a sp\u00f4sob preukazovania v\u00fddavkov zamestnancom zamestn\u00e1vate\u013e dohodne v kolekt\u00edvnej zmluve, a ak u neho nep\u00f4sob\u00ed odborov\u00e1 organiz\u00e1cia, uprav\u00ed ich vo vn\u00fatornom predpise.<\/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>Soci\u00e1lny fond z da\u0148ov\u00e9ho h\u013eadiska u zamestn\u00e1vate\u013ea a u zamestnanca<\/h2>\n<p>Pre zamestn\u00e1vate\u013ea <strong>s\u00fa povinn\u00fd pr\u00eddel do soci\u00e1lneho fondu a \u010fal\u0161\u00ed pr\u00eddel do soci\u00e1lneho fondu (spolu najviac 1,5 % z hrub\u00fdch miezd) da\u0148ov\u00fdm v\u00fddavkom<\/strong>. Tvorba soci\u00e1lneho fondu z in\u00fdch zdrojov u\u017e da\u0148ov\u00fdm v\u00fddavkom zamestn\u00e1vate\u013ea nie je.<\/p>\n<p>U zamestnancov s\u00fa <strong>vo v\u0161eobecnosti pr\u00edjmy z prostriedkov soci\u00e1lneho fondu s\u00fa\u010das\u0165ou zdanite\u013enej mzdy, av\u0161ak v\u00fdnimkou s\u00fa tie plnenia<\/strong>, ktor\u00e9 pod\u013ea z\u00e1kona \u010d. 595\/2003 Z. z. o dani z pr\u00edjmov v znen\u00ed neskor\u0161\u00edch predpisov nie s\u00fa predmetom dane z pr\u00edjmov alebo s\u00fa osloboden\u00e9 od dane z pr\u00edjmov. Naj\u010dastej\u0161ie ide o plnenia, z ktor\u00fdch zamestnanec ani zamestn\u00e1vate\u013e neplatia da\u0148 z pr\u00edjmov ani poistenie bez oh\u013eadu na to, \u010di s\u00fa poskytovan\u00e9 zo soci\u00e1lneho fondu, alebo z in\u00fdch zdrojov. V praxi ide hlavne o pr\u00edspevky na stravovanie a na pou\u017eitie rekrea\u010dn\u00e9ho alebo \u0161portov\u00e9ho zariadenia poskytnut\u00e9ho zamestn\u00e1vate\u013eom.<\/p>\n<p>Existuj\u00fa aj <strong>dva pr\u00edspevky, ktor\u00e9 musia by\u0165 poskytnut\u00e9 zo soci\u00e1lneho fondu<\/strong>, aby boli pre zamestnanca osloboden\u00e9 od dane z pr\u00edjmov:<\/p>\n<ul>\n<li>pr\u00edspevok poskytnut\u00fd zamestnancovi zo soci\u00e1lneho fondu na lek\u00e1rsku prevent\u00edvnu prehliadku nad rozsah ustanoven\u00fd osobitn\u00fdmi predpismi,<\/li>\n<li>soci\u00e1lna v\u00fdpomoc vyplaten\u00e1 v \u00fahrnnej v\u00fd\u0161ke najviac 2 000 eur za rok poskytovan\u00e1 zamestnancovi z prostriedkov soci\u00e1lneho fondu z d\u00f4vodu \u00famrtia bl\u00edzkej osoby \u017eij\u00facej v dom\u00e1cnosti zamestnanca, odstra\u0148ovania alebo zmiernenia n\u00e1sledkov \u017eiveln\u00fdch udalost\u00ed alebo <a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/mzdy-a-personalistika\/praceneschopnost-pn-zamestnanca-v-roku-2024-co-mu-patri\/\">do\u010dasnej pracovnej neschopnosti zamestnanca<\/a>, ktorej nepretr\u017eit\u00e9 trvanie prekro\u010d\u00ed preva\u017en\u00fa \u010das\u0165 roka.<\/li>\n<\/ul>\n<p>Osobitn\u00e9 postavenie m\u00e1 uplatnenie oslobodenia pod\u013ea pod\u013ea \u00a7 5 z\u00e1kona ods. 7 p\u00edsm. o) z\u00e1kona \u010d. 595\/2003 Z. z. o dani z pr\u00edjmov v znen\u00ed neskor\u0161\u00edch predpisov na nepe\u0148a\u017en\u00e9 plnenie poskytnut\u00e9 zamestnancovi v \u00fahrnnej sume najviac 500 eur za rok od v\u0161etk\u00fdch zamestn\u00e1vate\u013eov. Zamestn\u00e1vate\u013eom vynalo\u017een\u00e9 prostriedky na toto nepe\u0148a\u017en\u00e9 plnenie nesm\u00fa by\u0165 uplatnen\u00e9 ako da\u0148ov\u00e9 v\u00fddavky. Ak by tak\u00e9to nepe\u0148a\u017en\u00e9 plnenie chcel zamestn\u00e1vate\u013e poskytn\u00fa\u0165 zo soci\u00e1lneho fondu vytvoren\u00e9ho z povinn\u00e9ho pr\u00eddelu a \u010fal\u0161ieho pr\u00eddelu v pr\u00edslu\u0161nom roku a oslobodi\u0165 ho od dane z pr\u00edjmov, musel by z da\u0148ov\u00fdch v\u00fddavkov <strong>vyl\u00fa\u010di\u0165 tvorbu soci\u00e1lneho fondu vo v\u00fd\u0161ke tohto nepe\u0148a\u017en\u00e9ho plnenia<\/strong>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ktor\u00fd zamestn\u00e1vate\u013e je povinn\u00fd tvori\u0165 soci\u00e1lny fond Prvotn\u00fa tvorbu a n\u00e1sledn\u00e9 pou\u017eitie soci\u00e1lneho fondu upravuje jeden z najkrat\u0161\u00edch z\u00e1konov na Slovensku \u2013 z\u00e1kon \u010d. 152\/1994 &#8230;<\/p>\n","protected":false},"author":30,"featured_media":15100,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[33,17],"tags":[661,635,463,1037],"class_list":["post-15097","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-benefity-a-motivacia","category-mzdy-a-personalistika","tag-povinnosti","tag-prispevok-zamestnavatela","tag-zamestnanci","tag-zamestnanecke-benefity-2"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/15097","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=15097"}],"version-history":[{"count":2,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/15097\/revisions"}],"predecessor-version":[{"id":15102,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/15097\/revisions\/15102"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/15100"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=15097"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=15097"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=15097"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}