{"id":16198,"date":"2026-01-20T21:11:09","date_gmt":"2026-01-20T20:11:09","guid":{"rendered":"https:\/\/www.money.sk\/novinky-a-tipy\/?p=16198"},"modified":"2026-01-20T21:29:39","modified_gmt":"2026-01-20T20:29:39","slug":"zmeny-a-novinky-money-s3-verzie-26-100","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/novinky-v-money\/zmeny-a-novinky-money-s3-verzie-26-100\/","title":{"rendered":"Zmeny a novinky Money S3 verzie 26.100"},"content":{"rendered":"<h2>Pripraven\u00e9 zoznamy 2026<\/h2>\n<ul>\n<li>Zaktualizovali sme <em>Pripraven\u00e9 zoznamy pre rok 2026<\/em> &#8211; <strong>Da\u0148ov\u00fd kalend\u00e1r<\/strong> a <strong>K\u00f3dy kombinovanej nomenklat\u00fary<\/strong> pod\u013ea \u010d\u00edseln\u00edka platn\u00e9ho pre rok 2026.<\/li>\n<li>Na z\u00e1klade platnej legislat\u00edvy sme do <em>Nastavenia agendy \/ Sadzby DPH OSS<\/em> doplnili <strong>nov\u00e9 obdobie DPH od 1.1.2026 pre F\u00ednsko<\/strong>, kde do\u0161lo k zmene \u0161tandardnej zn\u00ed\u017eenej sadzby na 13,5 % a pre <strong>Litvu<\/strong>, kde do\u0161lo k zmene \u0161tandardnej zn\u00ed\u017eenej sadzby na 12 %.<\/li>\n<\/ul>\n<h2>Nov\u00e9 vzory da\u0148ov\u00fdch priznan\u00ed k dani z pr\u00edjmov<\/h2>\n<ul>\n<li>Pripravili sme <strong>nov\u00e9 defin\u00edcie Da\u0148ov\u00fdch priznan\u00ed k\u00a0dani z\u00a0pr\u00edjmov pre pr\u00e1vnick\u00e9 a fyzick\u00e9 osoby (typ B)<\/strong> \u00fa\u010dtuj\u00face v\u00a0jednoduchom aj podvojnom \u00fa\u010dtovn\u00edctve pod\u013ea vzorov platn\u00fdch pre rok 2025.<\/li>\n<li>K\u00a0dispoz\u00edcii je<strong> tla\u010d Priznan\u00ed k\u00a0dani z\u00a0pr\u00edjmov<\/strong> <strong>do origin\u00e1lnych editovate\u013en\u00fdch tla\u010d\u00edv<\/strong> (vzory DPPOv25 pre pr\u00e1vnick\u00e9 osoby a\u00a0DPFOBv25 pre fyzick\u00e9 osoby). Tla\u010d do origin\u00e1lnych tla\u010d\u00edv spust\u00edte pomocou funkcie <em>Nastavenie tla\u010de<\/em> \/ <em>Tla\u010divo MF SR<\/em>.<\/li>\n<li>Zaktualizovali sme export nov\u00fdch vzorov Da\u0148ov\u00fdch priznan\u00ed k dani z pr\u00edjmov fyzick\u00fdch (typ B) aj pr\u00e1vnick\u00fdch os\u00f4b do aplik\u00e1cie eDane\/Java a <strong>s\u00faboru vhodn\u00e9ho pre elektronick\u00e9 podanie na port\u00e1li Finan\u010dnej spr\u00e1vy<\/strong>. Export spust\u00edte pomocou vo\u013eby <em>Elektronick\u00e9 podanie pre Fin. spr\u00e1vu<\/em> na karte <em>Nastavenie tla\u010de. <\/em><\/li>\n<\/ul>\n<h2>Legislat\u00edvne novinky v module Mzdy<\/h2>\n<h3>Legislat\u00edva miezd pre rok 2026<\/h3>\n<ul>\n<li>Do <em>Legislat\u00edvy miezd <\/em>sme pridali nov\u00e9 nastavenie<strong> platn\u00e9 od 1.1.2026 <\/strong>s mzdov\u00fdmi kon\u0161tantami potrebn\u00fdmi pre spracovanie miezd v novom roku. Medzi najd\u00f4le\u017eitej\u0161ie zmeny mzdov\u00fdch kon\u0161t\u00e1nt patr\u00ed:<\/li>\n<li><strong>Suma minim\u00e1lnej mzdy<\/strong> (mesa\u010dn\u00e1 pri 40 hod.\/t\u00fd\u017edenne) je od janu\u00e1ra 915 EUR a minim\u00e1lna mzda na hodinu je vo v\u00fd\u0161ke 5,259 EUR. V nadv\u00e4znosti na zmenu minim\u00e1lnej mzdy sa zv\u00fd\u0161ili sumy mzdov\u00fdch pr\u00edplatkov.<\/li>\n<li>Zaviedli sa <strong>nov\u00e9 da\u0148ov\u00e9 p\u00e1sma<\/strong> pre zdanenie zamestnancov s vy\u0161\u0161\u00edmi pr\u00edjmami. 19% sadzbou sa bud\u00fa zda\u0148ova\u0165 iba pr\u00edjmy do 3665,28 EUR mesa\u010dne. Od hranice pr\u00edjmu 3665,28 EUR mesa\u010dne sa pou\u017eije\u00a0 sadzba 25 %, pr\u00edjmy nad 5 029,10 EUR sa bud\u00fa zda\u0148ova\u0165 30 % a nad 6 250,86 35 %.<\/li>\n<li><strong>Sadzba odvodu zamestnanca na zdravotn\u00e9 poistenie sa zvy\u0161uje<\/strong> zo 4 % na 5 %, ak ide o zamestnanca bez ZPS a na 2,5 % pri zamestnancoch so ZPS.<\/li>\n<li>Pre rok 2026 plat\u00ed nov\u00e1 suma <strong>minim\u00e1lneho preddavku na zdravotn\u00e9 poistenie<\/strong> 45,45 EUR.<\/li>\n<li><strong>Predl\u017euje sa poberanie n\u00e1hrady pr\u00edjmu pri PN<\/strong> z 10 dn\u00ed na 14. Nemocensk\u00e9 za\u010dne Soci\u00e1lna pois\u0165ov\u0148a vypl\u00e1ca\u0165 zamestnancovi a\u017e od 15. d\u0148a trvania PN.<\/li>\n<\/ul>\n<h3>Da\u0148ov\u00e9 a odvodov\u00e9 \u00fa\u013eavy pri tr\u00e9nerskej \u010dinnosti<\/h3>\n<ul>\n<li>Od janu\u00e1ra 2026 sa zav\u00e1dzaj\u00fa <strong>da\u0148ov\u00e9 a odvodov\u00e9 \u00fa\u013eavy pri v\u00fdkone tr\u00e9nerskej \u010dinnosti<\/strong>. Na pracovn\u00e9 vz\u0165ahy tr\u00e9nerov, ktor\u00ed sp\u013a\u0148aj\u00fa z\u00e1konn\u00e9 podmienky sa bude vz\u0165ahova\u0165 <strong>oslobodenie pr\u00edjmu od dane z pr\u00edjmov<\/strong> a teda aj <strong>zdravotn\u00fdch odvodov do limitu 300 EUR<\/strong> mesa\u010dne a maj\u00fa n\u00e1rok aj na odvodov\u00fa<strong> odpo\u010d\u00edtate\u013en\u00fa polo\u017eku na soci\u00e1lne poistenie<\/strong> v rovnakej v\u00fd\u0161ke.<\/li>\n<\/ul>\n<p>Oslobodenie od dane z pr\u00edjmov a zdravotn\u00e9ho poistenia sa uplat\u0148uje na \u00fahrn pr\u00edjmov, to znamen\u00e1, \u017ee v pr\u00edpade, ak m\u00e1 zamestnanec viac pracovn\u00fdch vz\u0165ahov na v\u00fdkon tr\u00e9nerskej \u010dinnosti pre \u00fa\u010dely oslobodenia od dane sa spo\u010d\u00edtaj\u00fa. Odvodov\u00e1 odpo\u010d\u00edtate\u013en\u00e1 polo\u017eka na soci\u00e1lne poistenie sa naproti tomu uplat\u0148uje na ka\u017ed\u00fd pracovn\u00fd vz\u0165ah tr\u00e9nera samostatne.<\/p>\n<p>V tejto s\u00favislosti sme upravili<\/p>\n<ul>\n<li><em>Kartu zamestnanca<\/em> &#8211; Na ka\u017edom pracovnom pomere zamestnanca v z\u00e1lo\u017eke <em>Poistenie, da\u0148 &#8211; Pracovn\u00fd vz\u0165ah tr\u00e9nera<\/em> si m\u00f4\u017eete nastavi\u0165 uplat\u0148ovanie odpo\u010d\u00edtate\u013enej polo\u017eky (prep\u00edna\u010d <em>Tr\u00e9ner zap\u00edsan\u00fd do registra FO v \u0161porte<\/em>) aj oslobodenia od dane a zdravotn\u00fdch odvodov (prep\u00edna\u010d <em>Uplatni\u0165 oslobodenie od dane a zdravotn\u00fdch odvodov<\/em>).<\/li>\n<li><em>V\u00fdpo\u010det mzdy<\/em> &#8211; Pri v\u00fdpo\u010dte miezd sa v\u0161etky nastavenia zoh\u013ead\u0148uj\u00fa automaticky. Inform\u00e1cie o aktu\u00e1lnej v\u00fd\u0161ke oslobodenia od dane sa zobrazuje na spracov\u00e1vanej mzde na z\u00e1lo\u017eke <em>Da\u0148 z pr\u00edjmov<\/em>.<\/li>\n<li><em>Mzdov\u00e9 zostavy<\/em> &#8211; Mzdov\u00e1 polo\u017eka &#8211; Pr\u00edjmy osloboden\u00e9 od dane (tr\u00e9ner) sa zobrazuje v tla\u010dovej zostave Mzdov\u00fd list. Pri \u010fal\u0161\u00edch mzdov\u00fdch zostav\u00e1ch ako je V\u00fdplatn\u00fd l\u00edstok, Vy\u00fa\u010dtovanie miezd je k dispoz\u00edcii vo v\u00fdbere premenn\u00fdch a na formul\u00e1r ju m\u00f4\u017eete prida\u0165.<\/li>\n<\/ul>\n<h3>Hromadn\u00e9 zaslanie ozn\u00e1menia o bankov\u00fdch \u00fa\u010dtoch zamestnancov<\/h3>\n<ul>\n<li>Od 1.4.2026 bud\u00fa zamestn\u00e1vatelia povinn\u00ed oznamova\u0165 bankov\u00e9 \u00fa\u010dty zamestnancov a sp\u00f4sob ak\u00fdm im bude vypl\u00e1can\u00e1 mzda, Soci\u00e1lnej pois\u0165ovni hne\u010f pri prihl\u00e1sen\u00ed. Tieto \u00fadaje s\u00fa s\u00fa\u010das\u0165ou Registra\u010dn\u00e9ho listu FO od novembra 2025, to znamen\u00e1, \u017ee pri nov\u00fdch zamestnancoch sa u\u017e tieto oznamovacie povinnosti plnia aj aktu\u00e1lne. <strong>Do 31.03.2026<\/strong> s\u00fa ale zamestn\u00e1vatelia povinn\u00ed <strong>ozn\u00e1mi\u0165 inform\u00e1cie o sp\u00f4sobe v\u00fdplaty a bankov\u00fdch \u00fa\u010dtoch zamestnancov<\/strong>, ktor\u00fdm vzniklo nemocensk\u00e9 poistenie pred 1.11.2025. Ozn\u00e1menie sa realizuje formou <em>Registra\u010dn\u00e9ho listu FO<\/em> typu Zmena.<\/li>\n<\/ul>\n<p>Aby ste mohli t\u00fato povinnos\u0165 jednoduch\u0161ie splni\u0165, pripravili sme <strong>nov\u00fa funkciu<\/strong>, ktor\u00e1 v\u00e1m umo\u017en\u00ed <strong>zasla\u0165 inform\u00e1cie<\/strong> o bankovom \u00fa\u010dte a sp\u00f4sobe v\u00fdplaty <strong>hromadne za v\u0161etk\u00fdch zamestnancov<\/strong>, za ktor\u00fdch je to potrebn\u00e9. Nov\u00e1 funkcia <strong>Hromadn\u00e9 ozn\u00e1menie bankov\u00fdch \u00fa\u010dtov a sp\u00f4sobu v\u00fdplaty <\/strong>je k dispoz\u00edcii v sprievodcovi tla\u010dou <em>Registra\u010dn\u00e9ho listu FO<\/em>.<\/p>\n<p>Pre zamestnancov, ktor\u00ed vyhovuj\u00fa nastaven\u00e9mu filtru, program <strong>vygeneruje automaticky <em>Registra\u010dn\u00e9 listy FO Zmena<\/em>.<\/strong> \u00dadaje o sp\u00f4sobe v\u00fdplaty a bankovom \u00fa\u010dte sa doplnia z <em>Karty zamestnanca<\/em>.\u00a0<\/p>\n<h3>Aktualizovan\u00e9 tla\u010dov\u00e9 zostavy<\/h3>\n<ul>\n<li><em>R\u00e9\u017eia \/ Vy\u00fa\u010dtovanie dane \/<\/em> Ro\u010dn\u00e9 z\u00fa\u010dtovanie dane z\u00a0pr\u00edjmov &#8211; pridali sme nov\u00fd vzor a upravili <strong>v\u00fdpo\u010det Ro\u010dn\u00e9ho z\u00fa\u010dtovania dane za rok 2025. <\/strong><\/li>\n<li>Pripravili sme <strong>aktualizovan\u00e9 formul\u00e1re Mesa\u010dn\u00e9ho v\u00fdkazu poistn\u00e9ho<\/strong> a <strong>V\u00fdkazu poistn\u00e9ho a pr\u00edspevkov soci\u00e1lneho poistenia<\/strong> (v\u00fdkaz pre nepravideln\u00e9 pr\u00edjmy). Rovnako je k dispoz\u00edcii export nov\u00fdch v\u00fdkazov pre elektronick\u00e9 podanie. Nov\u00e9 form\u00e1ty v\u00fdkazov s\u00fa platn\u00e9 pre obdobia <strong>od Janu\u00e1ra 2026.<\/strong><\/li>\n<li>Od roku 2026 plat\u00ed nov\u00fd vzor <strong>Mesa\u010dn\u00e9ho preh\u013eadu o zrazenej dani z pr\u00edjmu<\/strong>. Nov\u00fd vzor sa pou\u017eije pre obdobia od Janu\u00e1ra 2025. V tejto s\u00favislosti sme pripravili <strong>export do s\u00faboru vhodn\u00e9ho pre elektronick\u00e9 podanie<\/strong> na port\u00e1li Finan\u010dnej spr\u00e1vy. Export spust\u00edte pomocou vo\u013eby <em>Elektronick\u00e9 podanie pre Fin. spr\u00e1vu<\/em> na karte <em>Nastavenie tla\u010de. <\/em><\/li>\n<\/ul>\n<p>K\u00a0dispoz\u00edcii je tla\u010d <em>Mesa\u010dn\u00e9ho preh\u013eadu<\/em><strong> do origin\u00e1lneho editovate\u013en\u00e9ho tla\u010diva<\/strong>. Tla\u010d do origin\u00e1lnych tla\u010d\u00edv spust\u00edte pomocou funkcie <em>Nastavenie tla\u010de<\/em> \/ Tla\u010divo MF SR.<\/p>\n<p>Upozornenie: Priamy export Mesa\u010dn\u00e9ho preh\u013eadu do aplik\u00e1cii eDane bude k dispoz\u00edcii vo febru\u00e1rovej verzii Money S3.<\/p>\n<h3>Roz\u0161\u00edrenie d\u00f4vodov nepr\u00edtomnost\u00ed a nezdanite\u013en\u00fdch pr\u00edjmov<\/h3>\n<ul>\n<li>Od roku 2026 sa pre osamel\u00fdch rodi\u010dov <strong>navy\u0161uje po\u010det dn\u00ed platen\u00fdch paragrafov<\/strong>, ktor\u00e9 m\u00f4\u017eu \u010derpa\u0165 na sprev\u00e1dzanie die\u0165a\u0165a. V tejto s\u00favislosti sme pridali nov\u00fd <em>D\u00f4vod nepr\u00edtomnosti<\/em> <strong>&#8222;Sprev\u00e1dzanie die\u0165a\u0165a &#8211; \u010fal\u0161ie dni&#8220;.<\/strong> Nov\u00fd d\u00f4vod nepr\u00edtomnosti si m\u00f4\u017eete vybra\u0165 z roletovej ponuky pri prid\u00e1van\u00ed nepr\u00edtomnosti typu <em>Paragraf<\/em>.<\/li>\n<li>Do zoznamu <em>Nezdanite\u013en\u00fdch pr\u00edjmov<\/em> sme pridali <strong>nov\u00fa polo\u017eku<\/strong> &#8211; <strong>Pr\u00edspevok na \u0161port. \u010din. die\u0165a\u0165a &#8211; minul\u00fd rok<\/strong>. Ak vypl\u00e1cate zamestnancovi pr\u00edspevok za minul\u00fd rok, m\u00f4\u017eete si ho vybra\u0165 priamo na spracov\u00e1vanej mzde v z\u00e1lo\u017eke <em>Vy\u00fa\u010dtovanie &#8211; Nezdanite\u013en\u00e9 pr\u00edjmy<\/em>. Takto zadan\u00fd pr\u00edspevok sa bude v <em>Potvrden\u00ed o zdanite\u013en\u00fdch pr\u00edjmoch<\/em> <strong>od roku 2026 vykazova\u0165 v samostatnom riadku<\/strong>.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Pripraven\u00e9 zoznamy 2026 Zaktualizovali sme Pripraven\u00e9 zoznamy pre rok 2026 &#8211; Da\u0148ov\u00fd kalend\u00e1r a K\u00f3dy kombinovanej nomenklat\u00fary pod\u013ea \u010d\u00edseln\u00edka platn\u00e9ho pre rok 2026. Na z\u00e1klade &#8230;<\/p>\n","protected":false},"author":2,"featured_media":13557,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[4,3],"tags":[58],"class_list":["post-16198","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-novinky-v-money","category-produktove-novinky","tag-money-s3"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/16198","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=16198"}],"version-history":[{"count":1,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/16198\/revisions"}],"predecessor-version":[{"id":16199,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/16198\/revisions\/16199"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/13557"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=16198"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=16198"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=16198"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}