{"id":15158,"date":"2025-01-07T07:15:00","date_gmt":"2025-01-07T06:15:00","guid":{"rendered":"https:\/\/www.money.sk\/novinky-a-tipy\/?p=15158"},"modified":"2025-01-06T13:00:01","modified_gmt":"2025-01-06T12:00:01","slug":"dolezite-cisla-pre-podnikatelov-zamestnavatelov-a-uctovnikov-v-roku-2025","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/podnikanie\/dolezite-cisla-pre-podnikatelov-zamestnavatelov-a-uctovnikov-v-roku-2025\/","title":{"rendered":"D\u00f4le\u017eit\u00e9 \u010d\u00edsla pre podnikate\u013eov, zamestn\u00e1vate\u013eov a \u00fa\u010dtovn\u00edkov v roku 2025"},"content":{"rendered":"<h2>Odme\u0148ovanie zamestnancov<\/h2>\n<p><strong>Minim\u00e1lna mesa\u010dn\u00e1 mzda a minim\u00e1lna hodinov\u00e1 mzda v roku 2025:<\/strong><\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td style=\"text-align: center;\"><strong>Stupe\u0148 n\u00e1ro\u010dnosti pr\u00e1ce<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Minim\u00e1lna mesa\u010dn\u00e1 mzda<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Minim\u00e1lna hodinov\u00e1 mzda (pri 40-hodinovom ustanovenom t\u00fd\u017edennom pracovnom \u010dase)<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Minim\u00e1lna hodinov\u00e1 mzda (pri 37,5-hodinovom ustanovenom t\u00fd\u017edennom pracovnom \u010dase)<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: center;\">1<\/td>\n<td style=\"text-align: center;\">816 \u20ac<\/td>\n<td style=\"text-align: center;\">4,690 \u20ac<\/td>\n<td style=\"text-align: center;\">5,003 \u20ac<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">2<\/td>\n<td style=\"text-align: center;\">932 \u20ac<\/td>\n<td style=\"text-align: center;\">5,356 \u20ac<\/td>\n<td style=\"text-align: center;\">5,713 \u20ac<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">3<\/td>\n<td style=\"text-align: center;\">1\u00a0048 \u20ac<\/td>\n<td style=\"text-align: center;\">6,023 \u20ac<\/td>\n<td style=\"text-align: center;\">6,425 \u20ac<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">4<\/td>\n<td style=\"text-align: center;\">1\u00a0164 \u20ac<\/td>\n<td style=\"text-align: center;\">6,690 \u20ac<\/td>\n<td style=\"text-align: center;\">7,136 \u20ac<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">5<\/td>\n<td style=\"text-align: center;\">1\u00a0280 \u20ac<\/td>\n<td style=\"text-align: center;\">7,356 \u20ac<\/td>\n<td style=\"text-align: center;\">7,846 \u20ac<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">6<\/td>\n<td style=\"text-align: center;\">1\u00a0396 \u20ac<\/td>\n<td style=\"text-align: center;\">8,023 \u20ac<\/td>\n<td style=\"text-align: center;\">8,558 \u20ac<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>Minim\u00e1lne sumy mzdov\u00fdch zv\u00fdhodnen\u00ed (pr\u00edplatkov) v roku 2025:<\/strong><\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td style=\"text-align: center;\"><strong>Mzdov\u00e9 zv\u00fdhodnenie (pr\u00edplatok)<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Suma<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: center;\">za hodinu pr\u00e1ce v sobotu<\/td>\n<td style=\"text-align: center;\">2,3450 \u20ac<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">za hodinu pr\u00e1ce v sobotu \u2013 zn\u00ed\u017een\u00e1 sadzba u zamestn\u00e1vate\u013ea, u ktor\u00e9ho sa vy\u017eaduje, aby sa pr\u00e1ca pravidelne vykon\u00e1vala v sobotu<\/td>\n<td style=\"text-align: center;\">2,1105 \u20ac<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">za hodinu pr\u00e1ce v nede\u013eu<\/td>\n<td style=\"text-align: center;\">4,6900 \u20ac<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">za hodinu pr\u00e1ce v nede\u013eu \u2013 zn\u00ed\u017een\u00e1 sadzba u zamestn\u00e1vate\u013ea, u ktor\u00e9ho sa vy\u017eaduje, aby sa pr\u00e1ca pravidelne vykon\u00e1vala v nede\u013eu<\/td>\n<td style=\"text-align: center;\">4,2210 \u20ac<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">za hodinu no\u010dnej pr\u00e1ce, ak ide o zamestnanca nevykon\u00e1vaj\u00faceho rizikov\u00fa pr\u00e1cu<\/td>\n<td style=\"text-align: center;\">1,8760 \u20ac<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">za hodinu no\u010dnej pr\u00e1ce, ak ide o zamestnanca vykon\u00e1vaj\u00faceho rizikov\u00fa pr\u00e1cu<\/td>\n<td style=\"text-align: center;\">2,3450 \u20ac<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">za hodinu no\u010dnej pr\u00e1ce \u2013 zn\u00ed\u017een\u00e1 sadzba 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 style=\"text-align: center;\">1,6415 \u20ac<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>Pr\u00edspevky zamestn\u00e1vate\u013ea na stravovanie zamestnancov<\/h2>\n<p><strong>Pr\u00edspevky zamestn\u00e1vate\u013ea na stravovanie zamestnancov v roku 2025:<\/strong><\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td style=\"text-align: center;\"><strong>Sp\u00f4sob, ak\u00fdm zamestn\u00e1vate\u013e zabezpe\u010duje stravovanie alebo si pln\u00ed t\u00fato povinnos\u0165<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>V\u00fd\u0161ka pr\u00edspevku zamestn\u00e1vate\u013ea<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: center;\">poskytovan\u00edm jedn\u00e9ho tepl\u00e9ho hlavn\u00e9ho jedla vr\u00e1tane vhodn\u00e9ho n\u00e1poja<\/td>\n<td style=\"text-align: center;\">minim\u00e1lne 55 % z ceny jedla, maxim\u00e1lne 4,57 \u20ac<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">poskytovan\u00edm stravovacej pouk\u00e1\u017eky (zo z\u00e1kona u\u017e len v elektronickej forme)<\/td>\n<td style=\"text-align: center;\">minim\u00e1lne 3,43 \u20ac, maxim\u00e1lne 4,57 \u20ac (minim\u00e1lna hodnota stravovacej pouk\u00e1\u017eky je 6,23 \u20ac)<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">poskytovan\u00edm finan\u010dn\u00e9ho pr\u00edspevku na stravovanie<\/td>\n<td style=\"text-align: center;\">suma, ktorou zamestn\u00e1vate\u013e prispieva na stravovanie in\u00fdm zamestnancom (minim\u00e1lne 3,43 \u20ac, maxim\u00e1lne 4,57 \u20ac)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong><em>Pozn\u00e1mka:<\/em><\/strong><em> Uveden\u00e9 sumy sa m\u00f4\u017eu po\u010das roka 2025 vydan\u00edm nov\u00e9ho opatrenia zmeni\u0165.<\/em><\/p>\n<h2>Cestovn\u00e9 n\u00e1hrady zamestnancov<\/h2>\n<p><strong>Cestovn\u00e9 n\u00e1hrady poskytovan\u00e9 zamestnancom, ktor\u00e9 maj\u00fa z\u00e1konom stanoven\u00fa v\u00fd\u0161ku:<\/strong><\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td style=\"text-align: center;\"><strong>Druh cestovnej n\u00e1hrady<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Suma<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: center;\">stravn\u00e9 pri tuzemskej pracovnej ceste trvaj\u00facej 5 a\u017e 12 hod\u00edn<\/td>\n<td style=\"text-align: center;\">8,30 \u20ac<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">stravn\u00e9 pri tuzemskej pracovnej ceste trvaj\u00facej nad 12 hod\u00edn a\u017e 18 hod\u00edn<\/td>\n<td style=\"text-align: center;\">12,30 \u20ac<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">stravn\u00e9 pri tuzemskej pracovnej ceste trvaj\u00facej nad 18 hod\u00edn<\/td>\n<td style=\"text-align: center;\">18,40 \u20ac<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">z\u00e1kladn\u00e1 n\u00e1hrada za ka\u017ed\u00fd 1 km jazdy pre jednostopov\u00e9 vozidl\u00e1 a trojkolky<\/td>\n<td style=\"text-align: center;\">0,075 \u20ac<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">\u200dz\u00e1kladn\u00e1 n\u00e1hrada za ka\u017ed\u00fd 1 km jazdy pre osobn\u00e9 cestn\u00e9 motorov\u00e9 vozidl\u00e1<\/td>\n<td style=\"text-align: center;\">0,265 \u20ac<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong><em>Pozn\u00e1mka:<\/em><\/strong><em> Uveden\u00e9 sumy sa m\u00f4\u017eu po\u010das roka 2025 vydan\u00edm nov\u00e9ho opatrenia 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                jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").show();\r\n            }*\/\r\n\r\n   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) {\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\/15158\">\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\/15158\">\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>Nezdanite\u013en\u00e9 \u010dasti z\u00e1kladu dane<\/h2>\n<p>O sumy <strong>nezdanite\u013en\u00fdch \u010dast\u00ed z\u00e1kladu dane<\/strong> sa zni\u017euje len z\u00e1klad dane z pr\u00edjmov zo z\u00e1vislej \u010dinnosti a z\u00e1klad dane z pr\u00edjmov z podnikania a z inej samostatnej z\u00e1robkovej \u010dinnosti.<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td style=\"text-align: center;\"><strong>Druh nezdanite\u013enej \u010dasti z\u00e1kladu dane<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Podmienka<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Suma<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: center;\" rowspan=\"3\">na da\u0148ovn\u00edka<\/td>\n<td style=\"text-align: center;\">pri uplat\u0148ovan\u00ed na mesa\u010dnej b\u00e1ze zamestnancom u zamestn\u00e1vate\u013ea<\/td>\n<td style=\"text-align: center;\">479,48 \u20ac<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">pri uplat\u0148ovan\u00ed na ro\u010dnej b\u00e1ze v ro\u010dnom z\u00fa\u010dtovan\u00ed dane alebo v da\u0148ovom priznan\u00ed: ak da\u0148ovn\u00edk v roku 2025 dosiahne z\u00e1klad dane nepresahuj\u00faci 25 426,27 \u20ac<\/td>\n<td style=\"text-align: center;\">5\u00a0753,79 \u20ac<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">pri uplat\u0148ovan\u00ed na ro\u010dnej b\u00e1ze v ro\u010dnom z\u00fa\u010dtovan\u00ed dane alebo v da\u0148ovom priznan\u00ed: ak da\u0148ovn\u00edk v roku 2025 dosiahne z\u00e1klad dane presahuj\u00faci 25 426,27 \u20ac<\/td>\n<td style=\"text-align: center;\">rozdiel medzi sumou 12 110,36 \u20ac a sumou jednej \u0161tvrtiny z\u00e1kladu dane<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\" rowspan=\"2\">na man\u017eelku (man\u017eela)<\/td>\n<td style=\"text-align: center;\">ak da\u0148ovn\u00edk v roku 2025 dosiahne z\u00e1klad dane nepresahuj\u00faci 48 441,43 \u20ac<\/td>\n<td style=\"text-align: center;\">rozdiel medzi sumou 5 260,61 \u20ac a vlastn\u00fdm pr\u00edjmom man\u017eelky (man\u017eela)<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">ak da\u0148ovn\u00edk v roku 2025 dosiahne z\u00e1klad dane presahuj\u00faci 48 441,43 \u20ac<\/td>\n<td style=\"text-align: center;\">rozdiel medzi sumou 17 370,97 \u20ac a sumou jednej \u0161tvrtiny z\u00e1kladu dane, ktor\u00fd sa e\u0161te zn\u00ed\u017ei o vlastn\u00fd pr\u00edjem man\u017eelky (man\u017eela)<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">v podobe pr\u00edspevkov na celoeur\u00f3psky osobn\u00fd d\u00f4chodkov\u00fd produkt a pr\u00edspevkov na doplnkov\u00e9 d\u00f4chodkov\u00e9 sporenie<\/td>\n<td style=\"text-align: center;\">x<\/td>\n<td style=\"text-align: center;\">suma preuk\u00e1zate\u013ene zaplaten\u00fdch pr\u00edspevkov na celoeur\u00f3psky osobn\u00fd d\u00f4chodkov\u00fd produkt a pr\u00edspevkov na doplnkov\u00e9 d\u00f4chodkov\u00e9 sporenie, v \u00fahrne najviac do 180 \u20ac za rok<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>Da\u0148ov\u00fd bonus na vy\u017eivovan\u00e9 die\u0165a<\/h2>\n<p><strong>O sumu da\u0148ov\u00e9ho bonusu na vy\u017eivovan\u00e9 die\u0165a sa zni\u017euje suma v\u00fdslednej dane z pr\u00edjmov.<\/strong> M\u00f4\u017ee si ho uplatni\u0165 len ten da\u0148ovn\u00edk, ktor\u00fd v roku 2025 poberal pr\u00edjmy zo z\u00e1vislej \u010dinnosti (zo zamestnania) alebo pr\u00edjmy z podnikania a z inej samostatnej z\u00e1robkovej \u010dinnosti.<\/p>\n<p><strong>Da\u0148ov\u00fd bonus na vy\u017eivovan\u00e9 die\u0165a v roku 2025 je:<\/strong><\/p>\n<ul>\n<li>100 \u20ac mesa\u010dne, ak vy\u017eivovan\u00e9 die\u0165a nedov\u0155\u0161ilo 15 rokov veku,<\/li>\n<li>50 \u20ac mesa\u010dne, ak vy\u017eivovan\u00e9 die\u0165a dov\u0155\u0161ilo 15 rokov a nedov\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>najviac 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 alebo ich \u00fahrnu.<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td style=\"text-align: center;\"><strong>Po\u010det vy\u017eivovan\u00fdch det\u00ed, na ktor\u00e9 si da\u0148ovn\u00edk uplat\u0148uje da\u0148ov\u00fd bonus<\/strong><\/td>\n<td style=\"text-align: center;\"><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 style=\"text-align: center;\">1<\/td>\n<td style=\"text-align: center;\">29 %<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">2<\/td>\n<td style=\"text-align: center;\">36 %<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">3<\/td>\n<td style=\"text-align: center;\">43 %<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">4<\/td>\n<td style=\"text-align: center;\">50 %<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">5<\/td>\n<td style=\"text-align: center;\">57 %<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">6 a viac<\/td>\n<td style=\"text-align: center;\">64 %<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>Od roku 2025 sa da\u0148ov\u00fd bonus na vy\u017eivovan\u00e9 die\u0165a<\/strong> vypo\u010d\u00edtan\u00fd s prihliadnut\u00edm na vy\u0161\u0161ie uveden\u00fd percentu\u00e1lny limit z\u00e1kladu dane (\u010diastkov\u00e9ho z\u00e1kladu dane) z pr\u00edjmov upravuje:<\/p>\n<ul>\n<li>pri mesa\u010dnom uplatnen\u00ed da\u0148ov\u00e9ho bonusu: ak je z\u00e1klad dane z pr\u00edjmov vy\u0161\u0161\u00ed ako 2 145 \u20ac (1,5-n\u00e1sobok priemernej mzdy za rok 2023), da\u0148ov\u00fd bonus na ka\u017ed\u00e9 die\u0165a sa zni\u017euje o 10 % rozdielu medzi z\u00e1kladom dane z pr\u00edjmov a sumou 2 145 \u20ac,<\/li>\n<li>pri ro\u010dnom uplatnen\u00ed da\u0148ov\u00e9ho bonusu: ak je z\u00e1klad dane z pr\u00edjmov vy\u0161\u0161\u00ed ako 25 740 \u20ac (18-n\u00e1sobok priemernej mzdy za rok 2023), da\u0148ov\u00fd bonus na ka\u017ed\u00e9 die\u0165a sa zni\u017euje o 10 % rozdielu medzi z\u00e1kladom dane z pr\u00edjmov a sumou 25 740 \u20ac.<\/li>\n<\/ul>\n<h2>Da\u0148ov\u00fd bonus na zaplaten\u00e9 \u00faroky z \u00faveru na b\u00fdvanie<\/h2>\n<p>Aj o <strong>da\u0148ov\u00fd bonus na zaplaten\u00e9 \u00faroky z \u00faveru na b\u00fdvanie (hypot\u00e9ky)<\/strong> sa zni\u017euje v\u00fdsledn\u00e1 da\u0148 z pr\u00edjmov 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 style=\"text-align: center;\"><strong>Zmluva o \u00favere na b\u00fdvanie bola uzavret\u00e1<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>V\u00fd\u0161ka da\u0148ov\u00e9ho bonusu na zaplaten\u00e9 \u00faroky<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Limit da\u0148ov\u00e9ho bonusu na zaplaten\u00e9 \u00faroky<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: center;\">najnesk\u00f4r do 31. decembra 2023<\/td>\n<td style=\"text-align: center;\">50 % zo zaplaten\u00fdch \u00farokov vypo\u010d\u00edtan\u00fdch z v\u00fd\u0161ky (najviac zo sumy 50 000 \u20ac) poskytnut\u00e9ho \u00faveru na b\u00fdvanie na z\u00e1klade jednej zmluvy o \u00favere na b\u00fdvanie na jednu tuzemsk\u00fa nehnute\u013enos\u0165 ur\u010den\u00fa na b\u00fdvanie<\/td>\n<td style=\"text-align: center;\">maxim\u00e1lne 400 \u20ac ro\u010dne<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">\u00a0najsk\u00f4r po 31. decembri 2023<\/td>\n<td style=\"text-align: center;\">50 % zo zaplaten\u00fdch \u00farokov vypo\u010d\u00edtan\u00fdch z v\u00fd\u0161ky poskytnut\u00e9ho \u00faveru na b\u00fdvanie na z\u00e1klade jednej zmluvy o \u00favere na b\u00fdvanie na jednu tuzemsk\u00fa nehnute\u013enos\u0165 ur\u010den\u00fa na b\u00fdvanie<\/td>\n<td style=\"text-align: center;\">maxim\u00e1lne 1 200 \u20ac ro\u010dne<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>Sadzba dane z pr\u00edjmov fyzick\u00fdch os\u00f4b<\/h2>\n<p>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 sadzba dane z pr\u00edjmov:<\/p>\n<ul>\n<li>19 % z tej \u010dasti z\u00e1kladu dane, ktor\u00e1 za rok 2025 nepresiahne 48 441,43 \u20ac,<\/li>\n<li>25 % z tej \u010dasti z\u00e1kladu dane, ktor\u00e1 za rok 2025 presiahne 48 441,43 \u20ac.<\/li>\n<\/ul>\n<p><strong>Pri v\u00fdpo\u010dte preddavkov na da\u0148 z pr\u00edjmov zo z\u00e1vislej \u010dinnosti (zo zamestnania)<\/strong> v priebehu roka 2025 (pri v\u00fdpo\u010dte mesa\u010dnej mzdy) je sadzba dane z pr\u00edjmov:<\/p>\n<ul>\n<li>19 % z tej \u010dasti zdanite\u013enej mzdy, ktor\u00e1 za mesiac nepresiahne 4\u00a0036,79 \u20ac,<\/li>\n<li>25 % z tej \u010dasti zdanite\u013enej mzdy, ktor\u00e1 za mesiac presiahne 4\u00a0036,79 \u20ac.<\/li>\n<\/ul>\n<p><strong>Sadzba dane z pr\u00edjmov pre pr\u00edjmy z podnikania a z inej samostatnej z\u00e1robkovej \u010dinnosti<\/strong> je pre da\u0148ovn\u00edka, ktor\u00fd dosiahol za rok 2025 zdanite\u013en\u00e9 pr\u00edjmy (v\u00fdnosy) z t\u00fdchto \u010dinnost\u00ed:<\/p>\n<ul>\n<li>neprevy\u0161uj\u00face sumu 100 000 \u20ac, 15 % zo z\u00e1kladu dane zn\u00ed\u017een\u00e9ho o da\u0148ov\u00fa stratu,<\/li>\n<li>prevy\u0161uj\u00face sumu 100 000 \u20ac, 19 % z tej \u010dasti z\u00e1kladu dane zn\u00ed\u017een\u00e9ho o da\u0148ov\u00fa stratu, ktor\u00e1 za rok 2025 nepresiahne 48 441,43 \u20ac a 25 % z tej \u010dasti z\u00e1kladu dane zn\u00ed\u017een\u00e9ho o da\u0148ov\u00fa stratu, ktor\u00e1 za rok 2025 presiahne 48 441,43 \u20ac.<\/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 pr\u00e1vnick\u00fdch os\u00f4b sa <strong>odv\u00edja od jej zdanite\u013en\u00fdch pr\u00edjmov (v\u00fdnosov)<\/strong>:<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td style=\"text-align: center;\"><strong>Zdanite\u013en\u00e9 pr\u00edjmy (v\u00fdnosy) za rok 2025<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Sadzba dane z pr\u00edjmov zo z\u00e1kladu dane zn\u00ed\u017een\u00e9ho o da\u0148ov\u00fa stratu<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: center;\">neprev\u00fd\u0161ili sumu 100 000 \u20ac<\/td>\n<td style=\"text-align: center;\">10 %<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">prev\u00fd\u0161ili sumu 100 000 \u20ac, ale neprev\u00fd\u0161ili sumu 5 000 000 \u20ac<\/td>\n<td style=\"text-align: center;\">21 %<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">prev\u00fd\u0161ili sumu 5 000 000 \u20ac<\/td>\n<td style=\"text-align: center;\">24 %<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>Minim\u00e1lna da\u0148 z pr\u00edjmov pr\u00e1vnickej osoby (da\u0148ov\u00e1 licencia)<\/h2>\n<p><strong>Minim\u00e1lna da\u0148 z pr\u00edjmov pr\u00e1vnickej osoby<\/strong> sa tie\u017e odv\u00edja od v\u00fd\u0161ky zdanite\u013en\u00fdch pr\u00edjmov (v\u00fdnosov) dosiahnut\u00fdch pr\u00e1vnickou osobou:<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td style=\"text-align: center;\"><strong>Zdanite\u013en\u00e9 pr\u00edjmy (v\u00fdnosy) za rok 2025<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Minim\u00e1lna da\u0148 pr\u00e1vnickej osoby<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: center;\">neprev\u00fd\u0161ili sumu 50 000 \u20ac<\/td>\n<td style=\"text-align: center;\">340 \u20ac<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">prev\u00fd\u0161ili sumu 50 000 \u20ac, ale neprev\u00fd\u0161ili sumu 250 000 \u20ac<\/td>\n<td style=\"text-align: center;\">960 \u20ac<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">prev\u00fd\u0161ili sumu 250 000 \u20ac, ale neprev\u00fd\u0161ili sumu 500 000 \u20ac<\/td>\n<td style=\"text-align: center;\">1 920 \u20ac<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">prev\u00fd\u0161ili sumu 500 000 \u20ac<\/td>\n<td style=\"text-align: center;\">3 840 \u20ac<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>D\u00f4le\u017eit\u00e9 \u010d\u00edsla v soci\u00e1lnom poisten\u00ed<\/h2>\n<p>V <strong>soci\u00e1lnom poisten\u00ed<\/strong> s\u00fa v roku 2025 najd\u00f4le\u017eitej\u0161\u00edmi veli\u010dinami tieto:<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td style=\"text-align: center;\"><strong>Veli\u010dina v soci\u00e1lnom poisten\u00ed<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Suma<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: center;\">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 style=\"text-align: center;\">15 730 \u20ac<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">minim\u00e1lny mesa\u010dn\u00fd vymeriavac\u00ed z\u00e1klad SZ\u010cO<\/td>\n<td style=\"text-align: center;\">715 \u20ac<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">minim\u00e1lne mesa\u010dn\u00e9 poistn\u00e9 povinne poistenej SZ\u010cO<\/td>\n<td style=\"text-align: center;\">237,02 \u20ac<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">maxim\u00e1lny mesa\u010dn\u00fd vymeriavac\u00ed z\u00e1klad SZ\u010cO<\/td>\n<td style=\"text-align: center;\">15 730 \u20ac<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">maxim\u00e1lne mesa\u010dn\u00e9 poistn\u00e9 povinne poistenej SZ\u010cO<\/td>\n<td style=\"text-align: center;\">5 214,49 \u20ac<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">v\u00fd\u0161ka pr\u00edjmov z podnikania a z inej samostatnej z\u00e1robkovej \u010dinnosti za rok 2024, 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 2025 (resp. od 1. okt\u00f3bra 2025 pri pred\u013a\u017eenej lehote na podanie da\u0148ov\u00e9ho priznania)<\/td>\n<td style=\"text-align: center;\">8 580 \u20ac<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">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 ur\u010den\u00fd druh d\u00f4chodku<\/td>\n<td style=\"text-align: center;\">200 \u20ac za kalend\u00e1rny mesiac<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">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 style=\"text-align: center;\">715 \u20ac za kalend\u00e1rny mesiac<\/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 zdravotnom poisten\u00ed<\/h2>\n<p>V <strong>zdravotnom poisten\u00ed<\/strong> s\u00fa v roku 2025 najd\u00f4le\u017eitej\u0161\u00edmi veli\u010dinami tieto:<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td style=\"text-align: center;\"><strong>Veli\u010dina v zdravotnom poisten\u00ed<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Suma<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: center;\">odpo\u010d\u00edtate\u013en\u00e1 polo\u017eka, o ktor\u00fa sa zni\u017euje vymeriavac\u00ed z\u00e1klad zamestnanca v pracovnom pomere<\/td>\n<td style=\"text-align: center;\">v\u00fd\u0161ka pr\u00edjmu, maxim\u00e1lne 380 \u20ac mesa\u010dne (s rastom pr\u00edjmu nad 380 \u20ac sa zni\u017euje o dvojn\u00e1sobok \u010dasti pr\u00edjmu, ktor\u00e1 prevy\u0161uje 380 \u20ac)<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">minim\u00e1lny preddavok zamestnanca<\/td>\n<td style=\"text-align: center;\">41,08 \u20ac mesa\u010dne<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">minim\u00e1lne poistn\u00e9 zamestnanca<\/td>\n<td style=\"text-align: center;\">493,17 \u20ac ro\u010dne<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">minim\u00e1lny mesa\u010dn\u00fd vymeriavac\u00ed z\u00e1klad SZ\u010cO<\/td>\n<td style=\"text-align: center;\">715 \u20ac<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">minim\u00e1lne mesa\u010dn\u00e9 poistn\u00e9 SZ\u010cO<\/td>\n<td style=\"text-align: center;\">107,25 \u20ac (53,62 \u20ac 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 mzda a minim\u00e1lna hodinov\u00e1 mzda v roku 2025: Stupe\u0148 n\u00e1ro\u010dnosti pr\u00e1ce Minim\u00e1lna mesa\u010dn\u00e1 mzda Minim\u00e1lna hodinov\u00e1 mzda (pri 40-hodinovom ustanovenom t\u00fd\u017edennom &#8230;<\/p>\n","protected":false},"author":30,"featured_media":15159,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[29,5],"tags":[394,380,106,524,523,537,353,390,899,399,391],"class_list":["post-15158","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legislativa","category-podnikanie","tag-cestovne-nahrady","tag-dan-z-prijmov","tag-danovy-bonus","tag-minimalna-mzda","tag-nezdanitelna-cast","tag-priplatky","tag-sadzba-dane","tag-socialne-poistenie","tag-stravne-listky","tag-szco","tag-zdravotne-poistenie"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/15158","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=15158"}],"version-history":[{"count":2,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/15158\/revisions"}],"predecessor-version":[{"id":15161,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/15158\/revisions\/15161"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/15159"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=15158"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=15158"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=15158"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}