{"id":16200,"date":"2026-01-20T21:24:01","date_gmt":"2026-01-20T20:24:01","guid":{"rendered":"https:\/\/www.money.sk\/novinky-a-tipy\/?p=16200"},"modified":"2026-01-20T21:30:02","modified_gmt":"2026-01-20T20:30:02","slug":"zmeny-a-novinky-v-money-s3-verzia-26-100","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/novinky-v-money\/zmeny-a-novinky-v-money-s3-verzia-26-100\/","title":{"rendered":"Zmeny a novinky v Money S3 \u2013 verzia 26.100"},"content":{"rendered":"<h2>Money S3 je pripraven\u00fd na mzdy roku 2026<\/h2>\n<p>Aj v slovenskej verzii boli <strong>aktualizovan\u00e9 v\u0161etky pripraven\u00e9 zoznamy<\/strong>, v\u010faka \u010domu je Money S3 plne pripraven\u00fd na:<\/p>\n<ul>\n<li>spracovanie miezd,<\/li>\n<li>v\u00fdpo\u010dty odvodov a dan\u00ed,<\/li>\n<li>legislat\u00edvu platn\u00fa pre rok 2026.<\/li>\n<\/ul>\n<h2>Povinn\u00e9 oznamovanie sp\u00f4sobu v\u00fdplaty a \u010d\u00edsla \u00fa\u010dtu (RLFO)<\/h2>\n<p>Od <strong>1. 4. 2026<\/strong> bud\u00fa ma\u0165 zamestn\u00e1vatelia povinnos\u0165 oznamova\u0165 Soci\u00e1lnej pois\u0165ovni <strong>sp\u00f4sob v\u00fdplaty mzdy a bankov\u00fd \u00fa\u010det zamestnanca u\u017e pri jeho prihl\u00e1sen\u00ed<\/strong>. Tieto \u00fadaje s\u00fa s\u00fa\u010das\u0165ou formul\u00e1ra <strong>Registra\u010dn\u00fd list fyzickej osoby (RLFO)<\/strong>, ktor\u00fd sa pou\u017e\u00edva pre nov\u00fdch zamestnancov od <strong>1. 11. 2025<\/strong>.<\/p>\n<p>Pri zamestnancoch, ktor\u00fdm vzniklo nemocensk\u00e9 poistenie <strong>pred 1. 11. 2025<\/strong>, je potrebn\u00e9 tieto inform\u00e1cie doplni\u0165 dodato\u010dne. Zamestn\u00e1vatelia s\u00fa povinn\u00ed ozn\u00e1mi\u0165 sp\u00f4sob v\u00fdplaty a bankov\u00fd \u00fa\u010det najnesk\u00f4r <strong>do 31. 3. 2026<\/strong>, a to prostredn\u00edctvom <strong>RLFO typu Zmena<\/strong>.<\/p>\n<h3>Hromadn\u00e9 ozn\u00e1menie \u00fadajov v Money S3<\/h3>\n<p>Aby bolo splnenie tejto povinnosti \u010do najjednoduch\u0161ie, Money S3 prin\u00e1\u0161a <strong>nov\u00fa hromadn\u00fa funkciu<\/strong>, ktor\u00e1 umo\u017e\u0148uje zasla\u0165 ozn\u00e1menie o bankov\u00fdch \u00fa\u010dtoch a sp\u00f4sobe v\u00fdplaty <strong>za viacer\u00fdch zamestnancov naraz<\/strong>.<\/p>\n<p>V sprievodcovi tla\u010dou Registra\u010dn\u00e9ho listu FO je k dispoz\u00edcii funkcia <strong>Hromadn\u00e9 ozn\u00e1menie bankov\u00fdch \u00fa\u010dtov a sp\u00f4sobu v\u00fdplaty<\/strong>. Program na z\u00e1klade zvolen\u00e9ho filtra automaticky:<\/p>\n<ul>\n<li>vygeneruje RLFO typu <em>Zmena<\/em>,<\/li>\n<li>dopln\u00ed \u00fadaje o sp\u00f4sobe v\u00fdplaty a bankovom \u00fa\u010dte z <strong>Karty zamestnanca<\/strong>.<\/li>\n<\/ul>\n<h2>Da\u0148ov\u00e9 zv\u00fdhodnenie pre tr\u00e9nerov<\/h2>\n<p>Od <strong>1. janu\u00e1ra 2026<\/strong> sa zav\u00e1dza nov\u00e9 da\u0148ov\u00e9 a odvodov\u00e9 zv\u00fdhodnenie pre zamestnancov vykon\u00e1vaj\u00facich <strong>tr\u00e9nersk\u00fa \u010dinnos\u0165<\/strong>, ktor\u00ed sp\u013a\u0148aj\u00fa z\u00e1konom stanoven\u00e9 podmienky.<\/p>\n<p>Na pr\u00edjmy z tr\u00e9nerskej \u010dinnosti sa vz\u0165ahuje:<\/p>\n<ul>\n<li><strong>oslobodenie od dane z pr\u00edjmov a zdravotn\u00fdch odvodov<\/strong> do v\u00fd\u0161ky <strong>300 \u20ac mesa\u010dne<\/strong>,<\/li>\n<li><strong>odvodov\u00e1 odpo\u010d\u00edtate\u013en\u00e1 polo\u017eka na soci\u00e1lne poistenie<\/strong> v rovnakej v\u00fd\u0161ke.<\/li>\n<\/ul>\n<p>Oslobodenie od dane a zdravotn\u00e9ho poistenia sa uplat\u0148uje <strong>na \u00fahrn pr\u00edjmov tr\u00e9nera<\/strong>, teda v pr\u00edpade viacer\u00fdch pracovn\u00fdch vz\u0165ahov sa pr\u00edjmy pre tento \u00fa\u010del s\u010d\u00edtavaj\u00fa. Odpo\u010d\u00edtate\u013en\u00e1 polo\u017eka na soci\u00e1lne poistenie sa naopak <strong>uplat\u0148uje samostatne za ka\u017ed\u00fd pracovn\u00fd vz\u0165ah tr\u00e9nera<\/strong>.<\/p>\n<p>Podmienkou uplatnenia zv\u00fdhodnenia je <strong>z\u00e1pis v pr\u00edslu\u0161nom registri fyzick\u00fdch os\u00f4b v \u0161porte<\/strong>.<\/p>\n<p>Kombin\u00e1cia s in\u00fdmi \u00fa\u013eavami<br \/> Ak je zamestnanec z\u00e1rove\u0148 \u0161tudentom, neuplat\u0148uj\u00fa sa obe \u00fa\u013eavy s\u00fa\u010dasne \u2013 v\u017edy sa<br \/> pou\u017eije v\u00fdhodnej\u0161ia (vy\u0161\u0161ia) odpo\u010d\u00edtate\u013en\u00e1 polo\u017eka.<br \/> Money S3 s t\u00fdmto zv\u00fdhodnen\u00edm plne pracuje a spr\u00e1vne ho zoh\u013ead\u0148uje:<\/p>\n<ul>\n<li>pri v\u00fdpo\u010dte dane z pr\u00edjmov,<\/li>\n<li>aj pri v\u00fdpo\u010dte soci\u00e1lnych odvodov.<\/li>\n<\/ul>\n<h3>Podpora v Money S3<\/h3>\n<p>Money S3 je na t\u00fato legislat\u00edvnu zmenu plne pripraven\u00fd a umo\u017e\u0148uje jej jednoduch\u00e9 nastavenie aj automatick\u00e9 zoh\u013eadnenie pri v\u00fdpo\u010dte miezd.<\/p>\n<ul>\n<li><strong>Karta zamestnanca<\/strong><br \/> Na ka\u017edom pracovnom pomere zamestnanca je v z\u00e1lo\u017eke <em>Poistenie, da\u0148<\/em> mo\u017en\u00e9 nastavi\u0165:\n<ul>\n<li>uplatnenie odpo\u010d\u00edtate\u013enej polo\u017eky (prep\u00edna\u010d <em>Tr\u00e9ner zap\u00edsan\u00fd do registra FO v \u0161porte<\/em>),<\/li>\n<li>uplatnenie oslobodenia od dane a zdravotn\u00fdch odvodov (prep\u00edna\u010d <em>Uplatni\u0165 oslobodenie od dane a zdravotn\u00fdch odvodov<\/em>).<\/li>\n<\/ul>\n<\/li>\n<li><strong>V\u00fdpo\u010det mzdy<\/strong><br \/> Pri spracovan\u00ed mzdy sa v\u0161etky nastavenia zoh\u013ead\u0148uj\u00fa automaticky. Inform\u00e1cia o aktu\u00e1lnej v\u00fd\u0161ke oslobodenia od dane je vidite\u013en\u00e1 priamo v spracov\u00e1vanej mzde v z\u00e1lo\u017eke <em>Da\u0148 z pr\u00edjmov<\/em>.<\/li>\n<li><strong>Mzdov\u00e9 zostavy<\/strong><br \/> Mzdov\u00e1 polo\u017eka <em>Pr\u00edjmy osloboden\u00e9 od dane (tr\u00e9ner)<\/em> sa zobrazuje v tla\u010dovej zostave <strong>Mzdov\u00fd list<\/strong>. V zostav\u00e1ch ako <em>V\u00fdplatn\u00fd l\u00edstok<\/em> alebo <em>Vy\u00fa\u010dtovanie miezd<\/em> je k dispoz\u00edcii vo v\u00fdbere premenn\u00fdch a je mo\u017en\u00e9 ju do formul\u00e1ra prida\u0165.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Money S3 je pripraven\u00fd na mzdy roku 2026 Aj v slovenskej verzii boli aktualizovan\u00e9 v\u0161etky pripraven\u00e9 zoznamy, v\u010faka \u010domu je Money S3 plne pripraven\u00fd na: &#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-16200","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\/16200","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=16200"}],"version-history":[{"count":2,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/16200\/revisions"}],"predecessor-version":[{"id":16202,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/16200\/revisions\/16202"}],"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=16200"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=16200"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=16200"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}