{"id":16111,"date":"2025-07-22T16:09:31","date_gmt":"2025-07-22T14:09:31","guid":{"rendered":"https:\/\/www.money.sk\/novinky-a-tipy\/?p=16111"},"modified":"2025-07-17T16:18:53","modified_gmt":"2025-07-17T14:18:53","slug":"zivotne-minimum-od-1-jula-2025-meni-veliciny-pre-uctovnikov-a-ine-osoby","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/podnikanie\/zivotne-minimum-od-1-jula-2025-meni-veliciny-pre-uctovnikov-a-ine-osoby\/","title":{"rendered":"\u017divotn\u00e9 minimum od 1. j\u00fala 2025 men\u00ed veli\u010diny pre \u00fa\u010dtovn\u00edkov a in\u00e9 osoby"},"content":{"rendered":"<h2>Nov\u00e9 sumy \u017eivotn\u00e9ho minima platn\u00e9 od 1.7.2025<\/h2>\n<p>\u017divotn\u00e9 minimum je upraven\u00e9 z\u00e1konom \u010d. 601\/2003 Z. z. o \u017eivotnom minime v znen\u00ed neskor\u0161\u00edch predpisov. Pod\u013ea tohto predpisu je \u017eivotn\u00e9 minimum spolo\u010densky uznan\u00e1 <strong>minim\u00e1lna hranica pr\u00edjmov fyzickej osoby, pod ktorou nast\u00e1va stav jej hmotnej n\u00fadze<\/strong>.<\/p>\n<p>Sumy \u017eivotn\u00e9ho minima sa zvy\u0161uj\u00fa v\u017edy k 1. j\u00falu be\u017en\u00e9ho kalend\u00e1rneho roka tak, \u017ee <strong>predch\u00e1dzaj\u00face sumy \u017eivotn\u00e9ho minima sa vyn\u00e1sobia koeficientom rastu \u017eivotn\u00fdch n\u00e1kladov n\u00edzkopr\u00edjmov\u00fdch dom\u00e1cnost\u00ed<\/strong> 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. V\u00fdsledok tohto prepo\u010dtu sa zaokr\u00fahli na eurocenty nahor. N\u00e1sledne sa tieto nov\u00e9 sumy \u017eivotn\u00e9ho minima ustanovia opatren\u00edm Ministerstva pr\u00e1ce, soci\u00e1lnych vec\u00ed a rodiny Slovenskej republiky.<\/p>\n<p>Najnov\u0161\u00edm <a href=\"https:\/\/www.slov-lex.sk\/ezbierky\/pravne-predpisy\/SK\/ZZ\/2025\/168\/20250701\" target=\"_blank\" rel=\"noopener\">opatren\u00edm ministerstva pr\u00e1ce \u010d. 168\/2025<\/a> Z. z. o \u00faprave s\u00fam \u017eivotn\u00e9ho minima sa s \u00fa\u010dinnos\u0165ou od 1. j\u00fala 2025 stanovili tieto mesa\u010dn\u00e9 sumy \u017eivotn\u00e9ho minima:<\/p>\n<ul>\n<li><strong>284,13 eura, ak ide o jednu plnolet\u00fa fyzick\u00fa osobu,<\/strong><\/li>\n<li>198,22 eura, ak ide o \u010fal\u0161iu spolo\u010dne posudzovan\u00fa plnolet\u00fa fyzick\u00fa osobu,<\/li>\n<li>129,74 eura, ak ide o zaopatren\u00e9 neplnolet\u00e9 die\u0165a alebo o nezaopatren\u00e9 die\u0165a.<\/li>\n<\/ul>\n<p>Rozhoduj\u00facou sumou \u017eivotn\u00e9ho minima, ktor\u00e1 ovplyv\u0148uje da\u0148ov\u00e9, mzdov\u00e9, soci\u00e1lne a d\u00f4chodkov\u00e9 veli\u010diny, je pr\u00e1ve suma 284,13 eura pre jednu plnolet\u00fa fyzick\u00fa osobou.<\/p>\n<h2>Da\u0148ov\u00e9 veli\u010diny platn\u00e9 od roku 2026 zv\u00fd\u0161en\u00e9 sumou \u017eivotn\u00e9ho minima<\/h2>\n<p>V d\u00f4sledku <strong>zvy\u0161ovania sumy \u017eivotn\u00e9ho minima sa v s\u00favislosti s da\u0148ou z pr\u00edjmov men\u00ed<\/strong> nieko\u013eko veli\u010d\u00edn, ktor\u00e9 s\u00fa na \u0148u naviazan\u00e9:<\/p>\n<ul>\n<li>nezdanite\u013en\u00e1 \u010das\u0165 z\u00e1kladu dane na da\u0148ovn\u00edka,<\/li>\n<li>nezdanite\u013en\u00e1 \u010das\u0165 z\u00e1kladu dane na man\u017eelku\/man\u017eela,<\/li>\n<li>hranica z\u00e1kladu dane pre zmenu sadzby dane z pr\u00edjmov fyzick\u00fdch os\u00f4b,<\/li>\n<li>hranica pr\u00edjmov pre povinnos\u0165 fyzickej osoby poda\u0165 da\u0148ov\u00e9 priznanie,<\/li>\n<li>hranica pr\u00edjmov pre 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 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><strong>veli\u010dina<\/strong><\/td>\n<td><strong>v\u00fdpo\u010det sumy<\/strong><\/td>\n<td><strong>suma platn\u00e1 od 01.01.2026<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>nezdanite\u013en\u00e1 \u010das\u0165 z\u00e1kladu dane na da\u0148ovn\u00edka (ro\u010dne)<\/td>\n<td>21-n\u00e1sobok \u017eivotn\u00e9ho minima<\/td>\n<td>5\u00a0966,73 eura<\/td>\n<\/tr>\n<tr>\n<td>nezdanite\u013en\u00e1 \u010das\u0165 z\u00e1kladu dane na da\u0148ovn\u00edka (mesa\u010dne)<\/td>\n<td>1\/12 zo sumy 21-n\u00e1sobku \u017eivotn\u00e9ho minima<\/td>\n<td>497,23 eura<\/td>\n<\/tr>\n<tr>\n<td>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>92,8-n\u00e1sobok \u017eivotn\u00e9ho minima<\/td>\n<td>26\u00a0367,26 eura<\/td>\n<\/tr>\n<tr>\n<td>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>176,8-n\u00e1sobok \u017eivotn\u00e9ho minima<\/td>\n<td>50\u00a0234,18 eura<\/td>\n<\/tr>\n<tr>\n<td>nezdanite\u013en\u00e1 \u010das\u0165 z\u00e1kladu dane na man\u017eelku\/man\u017eela (ro\u010dne)<\/td>\n<td>19,2-n\u00e1sobok \u017eivotn\u00e9ho minima<\/td>\n<td>5\u00a0455,30 eura<\/td>\n<\/tr>\n<tr>\n<td>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>176,8-n\u00e1sobok \u017eivotn\u00e9ho minima<\/td>\n<td>50\u00a0234,18 eura<\/td>\n<\/tr>\n<tr>\n<td>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>253,6-n\u00e1sobok \u017eivotn\u00e9ho minima<\/td>\n<td>72\u00a0055,37 eura<\/td>\n<\/tr>\n<tr>\n<td>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>176,8-n\u00e1sobok \u017eivotn\u00e9ho minima<\/td>\n<td>50\u00a0234,18 eura<\/td>\n<\/tr>\n<tr>\n<td>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>1\/12 zo sumy 176,8-n\u00e1sobku \u017eivotn\u00e9ho minima<\/td>\n<td>4\u00a0186,18 eura<\/td>\n<\/tr>\n<tr>\n<td>z\u00e1klad dane z pr\u00edjmov z podnikania a z inej samostatnej z\u00e1robkovej \u010dinnosti da\u0148ovn\u00edka, ktor\u00fd dosiahol za zda\u0148ovacie obdobie zdanite\u013en\u00e9 pr\u00edjmy (v\u00fdnosy) z podnikania a z inej samostatnej z\u00e1robkovej \u010dinnosti prevy\u0161uj\u00face sumu 100 000 eur, 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>176,8-n\u00e1sobok \u017eivotn\u00e9ho minima<\/td>\n<td>50\u00a0234,18 eura<\/td>\n<\/tr>\n<tr>\n<td>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 k dani z pr\u00edjmov<\/td>\n<td>50 % zo sumy 21-n\u00e1sobku \u017eivotn\u00e9ho minima<\/td>\n<td>2\u00a0983,37 eura<\/td>\n<\/tr>\n<tr>\n<td>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>50 % zo sumy 21-n\u00e1sobku \u017eivotn\u00e9ho minima<\/td>\n<td>2\u00a0983,37 eura<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\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\/16111\">\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\/16111\">\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>Minim\u00e1lny preddavok na zdravotn\u00e9 poistenie zamestnanca v roku 2026<\/h2>\n<p>Minim\u00e1lny preddavok na zdravotn\u00e9 poistenie zamestnanca je upraven\u00fd z\u00e1konom o zdravotnom poisten\u00ed. Ako u\u017e \u010diasto\u010dne vypl\u00fdva z n\u00e1zvu tohto opatrenia, jeho cie\u013eom je zabezpe\u010di\u0165 to, <strong>aby preddavok na zdravotn\u00e9 poistenie zamestnanca spolu s preddavkom na zdravotn\u00e9 poistenie zamestn\u00e1vate\u013ea za tohto zamestnanca dosiahol aspo\u0148<\/strong> stanoven\u00fa v\u00fd\u0161ku. V pr\u00edpade, \u017ee zo mzdy vypo\u010d\u00edtan\u00fd preddavok na zdravotn\u00e9 poistenie zamestnanca spolu s preddavkom na zdravotn\u00e9 poistenie zamestn\u00e1vate\u013ea je ni\u017e\u0161\u00ed ako suma minim\u00e1lneho preddavku na zdravotn\u00e9 poistenie zamestnanca, tak sa preddavok na zdravotn\u00e9 poistenie zamestnanca navy\u0161uje o tento rozdiel. To neplat\u00ed, ak m\u00e1 zamestnanec v kalend\u00e1rnom mesiaci viacer\u00fdch zamestn\u00e1vate\u013eov a rozhodne sa uplatni\u0165 t\u00fato v\u00fdnimku.<\/p>\n<p><strong>Minim\u00e1lny preddavok zamestnanca je s\u00fa\u010det<\/strong> preddavku na zdravotn\u00e9 poistenie zamestnanca ur\u010den\u00e9ho zo sumy \u017eivotn\u00e9ho minima platn\u00e9ho k prv\u00e9mu d\u0148u kalend\u00e1rneho roka a preddavku na poistn\u00e9 zamestn\u00e1vate\u013ea za tak\u00e9hoto zamestnanca (bez prihliadnutia na odpo\u010d\u00edtate\u013en\u00fa polo\u017eku na zdravotn\u00e9 poistenie). Od minim\u00e1lneho mesa\u010dn\u00e9ho preddavku na zdravotn\u00e9 poistenie zamestnanca je odvoden\u00e9 aj minim\u00e1lne ro\u010dn\u00e9 zdravotn\u00e9 poistenie zamestnanca, ktor\u00e9 sa po\u010d\u00edta rovnak\u00fdm sp\u00f4sobom, ale zo sumy 12-n\u00e1sobku \u017eivotn\u00e9ho minima.<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td 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><strong>veli\u010dina<\/strong><\/td>\n<td><strong>v\u00fdpo\u010det sumy<\/strong><\/td>\n<td><strong>suma platn\u00e1 od 01.01.2026<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>minim\u00e1lny preddavok na zdravotn\u00e9 poistenie zamestnanca (mesa\u010dne)<\/td>\n<td>4 % zo \u017eivotn\u00e9ho minima + 11 % zo \u017eivotn\u00e9ho minima<\/td>\n<td>42,61 eura<\/td>\n<\/tr>\n<tr>\n<td>minim\u00e1lne zdravotn\u00e9 poistenie zamestnanca (ro\u010dne)<\/td>\n<td>4 % z 12-n\u00e1sobku \u017eivotn\u00e9ho minima + 11 % z 12-n\u00e1sobku \u017eivotn\u00e9ho minima<\/td>\n<td>511,43 eura<\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\"><strong><em>Pozn\u00e1mka:<\/em><\/strong><em> Preddavky na zdravotn\u00e9 poistenie sa zaokr\u00fah\u013euje na eurocenty nadol.<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>Rodi\u010dovsk\u00fd pr\u00edspevok v roku 2026 zv\u00fd\u0161en\u00fd sumou \u017eivotn\u00e9ho minima<\/h2>\n<p>V z\u00e1kone o rodi\u010dovskom pr\u00edspevku je <strong>zakomponovan\u00fd aj mechanizmus valoriz\u00e1cie tejto \u0161t\u00e1tnej soci\u00e1lnej d\u00e1vky, ktor\u00fd sa odv\u00edja od sumy \u017eivotn\u00e9ho minima<\/strong>. Plat\u00ed toti\u017eto, \u017ee sumy rodi\u010dovsk\u00e9ho pr\u00edspevku sa od 1. janu\u00e1ra upravuj\u00fa rovnak\u00fdm koeficientom, ktor\u00fdm boli upraven\u00e9 sumy \u017eivotn\u00e9ho minima. Posledn\u00e1 \u00faprava s\u00fam \u017eivotn\u00e9ho minima bola upraven\u00e1 koeficientom 1,037, \u010di\u017ee inak povedan\u00e9 o 3,7 %, Upraven\u00e1 suma rodi\u010dovsk\u00e9ho pr\u00edspevku sa zaokr\u00fah\u013euje na najbli\u017e\u0161\u00edch desa\u0165 eurocentov. Upraven\u00fa sumu rodi\u010dovsk\u00e9ho pr\u00edspevku ustanov\u00ed opatrenie Ministerstva pr\u00e1ce, soci\u00e1lnych vec\u00ed a rodiny Slovenskej republiky.<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td 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><strong>veli\u010dina<\/strong><\/td>\n<td><strong>v\u00fdpo\u010det sumy<\/strong><\/td>\n<td><strong>suma platn\u00e1 od 01.01.2026<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>rodi\u010dovsk\u00fd pr\u00edspevok pre jedno naroden\u00e9 die\u0165a (mesa\u010dne)<\/td>\n<td>predch\u00e1dzaj\u00faca suma rodi\u010dovsk\u00e9ho pr\u00edspevku x koeficient zv\u00fd\u0161enia s\u00fam \u017eivotn\u00e9ho minima = 351,80 eura x 1,037<\/td>\n<td>364,80 eura<\/td>\n<\/tr>\n<tr>\n<td>rodi\u010dovsk\u00fd pr\u00edspevok pre dve s\u00fa\u010dasne naroden\u00e9 deti (mesa\u010dne)<\/td>\n<td>125 % rodi\u010dovsk\u00e9ho pr\u00edspevku pre jedno naroden\u00e9 die\u0165a<\/td>\n<td>456 eur<\/td>\n<\/tr>\n<tr>\n<td>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>predch\u00e1dzaj\u00faca suma rodi\u010dovsk\u00e9ho pr\u00edspevku x koeficient zv\u00fd\u0161enia s\u00fam \u017eivotn\u00e9ho minima = 482,30 eura x 1,037<\/td>\n<td>500,10 eura<\/td>\n<\/tr>\n<tr>\n<td>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>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>625,10 eura<\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\"><strong><em>Pozn\u00e1mka:<\/em><\/strong><em> 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 2026 valorizovan\u00e9 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 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><strong>veli\u010dina<\/strong><\/td>\n<td><strong>v\u00fdpo\u010det sumy<\/strong><\/td>\n<td><strong>suma a platnos\u0165<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>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>\u017eivotn\u00e9 minimum<\/td>\n<td>284,13 eura (platnos\u0165 od 01.07.2025)<\/td>\n<\/tr>\n<tr>\n<td>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>140 % zo \u017eivotn\u00e9ho minima (zaokr\u00fah\u013euje sa na eurocenty nadol)<\/td>\n<td>397,78 eura (platnos\u0165 od 01.07.2025)<\/td>\n<\/tr>\n<tr>\n<td>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>1,6-n\u00e1sobok \u017eivotn\u00e9ho minima (zaokr\u00fah\u013euje sa na desa\u0165 eurocentov nahor)<\/td>\n<td>454,70 eura (platnos\u0165 od 01.07.2025)<\/td>\n<\/tr>\n<tr>\n<td>suma minim\u00e1lneho d\u00f4chodku<\/td>\n<td>145 % zo \u017eivotn\u00e9ho minima (zaokr\u00fah\u013euje sa na desa\u0165 eurocentov nahor)<\/td>\n<td>412 eur (platnos\u0165 od 01.01.2026)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"<p>Nov\u00e9 sumy \u017eivotn\u00e9ho minima platn\u00e9 od 1.7.2025 \u017divotn\u00e9 minimum je upraven\u00e9 z\u00e1konom \u010d. 601\/2003 Z. z. o \u017eivotnom minime v znen\u00ed neskor\u0161\u00edch predpisov. Pod\u013ea tohto &#8230;<\/p>\n","protected":false},"author":30,"featured_media":16112,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[29,5],"tags":[473,523,410,353,391],"class_list":["post-16111","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","tag-zdravotne-poistenie"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/16111","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=16111"}],"version-history":[{"count":2,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/16111\/revisions"}],"predecessor-version":[{"id":16114,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/16111\/revisions\/16114"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/16112"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=16111"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=16111"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=16111"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}