{"id":73110,"date":"2016-03-29T09:13:29","date_gmt":"2016-03-29T07:13:29","guid":{"rendered":"http:\/\/slovaklinesmagazin.sk\/cms\/?p=73110"},"modified":"2016-03-29T09:13:29","modified_gmt":"2016-03-29T07:13:29","slug":"dolezite-cisla-v-roku-2015","status":"publish","type":"post","link":"https:\/\/www.slovaklinesmagazin.sk\/cms\/2016\/03\/dolezite-cisla-v-roku-2015\/","title":{"rendered":"D\u00f4le\u017eit\u00e9 \u010d\u00edsla v roku 2015"},"content":{"rendered":"

\u017divotn\u00e9 minimum<\/p>\n

198,09\u00a0<\/strong>eura<\/u><\/strong>\/mesiac<\/strong>\u00a0– \u017eivotn\u00e9 minimum jednej plnoletej fyzickej osoby do 30. 6. 2015. K 1. j\u00falu 2014 sa \u017eivotn\u00e9 minimum nezvy\u0161ovalo.<\/p>\n

<\/p>\n

138,19\u00a0eura<\/strong>\u00a0– \u017eivotn\u00e9 minimum pre \u010fal\u0161iu spolo\u010dne posudzovan\u00fa plnolet\u00fa fyzick\u00fa osobu<\/p>\n

90,42\u00a0eura<\/strong>\u00a0– \u017eivotn\u00e9 minimum die\u0165a<\/p>\n

Evidencia na \u00farade pr\u00e1ce<\/p>\n

148,57 eura<\/strong>\u00a0– to\u013eko m\u00f4\u017ee zarobi\u0165 evidovan\u00fd uch\u00e1dza\u010d o\u00a0zamestnanie. Ke\u010f\u017ee sa od 1. j\u00fala 2014 suma \u017eivotn\u00e9ho minima nezv\u00fd\u0161ila, bez zmeny zost\u00e1va aj maxim\u00e1lna mesa\u010dn\u00e1 suma, ktor\u00fa m\u00f4\u017ee zarobi\u0165 uch\u00e1dza\u010d o zamestnanie. Uch\u00e1dza\u010d o\u00a0pr\u00e1cu<\/u>\u00a0je povinn\u00fd do \u00f4smich kalend\u00e1rnych dn\u00ed preuk\u00e1za\u0165 \u00faradu pr\u00e1ce skuto\u010dnosti o v\u00fd\u0161ke mzdy, respekt\u00edve odmeny za uplynul\u00fd kalend\u00e1rny mesiac, ak stanoven\u00fa hranicu z\u00e1robku presiahol. Ak zarobil viac ako 148,57 eura, \u00farad pr\u00e1ce vo\u010di uch\u00e1dza\u010dovi o zamestnanie za\u010dne spr\u00e1vne konanie o jeho vyraden\u00ed z evidencie uch\u00e1dza\u010dov o zamestnanie.<\/p>\n

Rodi\u010dovsk\u00fd pr\u00edspevok<\/h2>\n

203,20\u00a0eura<\/strong>\u00a0– (nemenil sa oproti roku 2014)<\/p>\n

Pr\u00eddavok na die\u0165a<\/p>\n

23,52\u00a0eura<\/strong>\u00a0(nemenil sa oproti roku 2014)
\n11,04\u00a0eura<\/strong>\u00a0je pr\u00edplatok k pr\u00eddavku na die\u0165a<\/p>\n

Minim\u00e1lna mzda<\/h2>\n

380 eur\u00a0<\/strong>– minim\u00e1lna mesa\u010dn\u00e1 mzda sa zvy\u0161uje od janu\u00e1ra 2015.<\/p>\n

2,184 eura<\/strong>\u00a0– minim\u00e1lny hodinov\u00fd z\u00e1robok zamestnanca v\u00a0roku 2015<\/p>\n

 <\/p>\n

Odmena za no\u010dn\u00fa pr\u00e1cu<\/h2>\n

0,4368 eura<\/strong>\u00a0– zamestnancovi za hodinu no\u010dnej\u00a0pr\u00e1ce\u00a0patr\u00ed pr\u00edspevok vo v\u00fd\u0161ke 20 % minim\u00e1lnej mzdy za hodinu. Ke\u010f\u017ee od janu\u00e1ra je suma hodinovej minim\u00e1lnej mzdy 2,184 eura, zamestn\u00e1vate\u013e mus\u00ed tak\u00e9muto pracovn\u00edkovi vyplati\u0165 najmenej 0,4368 eura za ka\u017ed\u00fa hodinu no\u010dnej pr\u00e1ce.<\/p>\n

Nezdanite\u013en\u00e1 \u010das\u0165 na da\u0148ovn\u00edka za rok 2015<\/h2>\n

Nezdanite\u013en\u00e1 suma sa oproti roku 2014 nemen\u00ed.<\/p>\n

Uplatn\u00ed sa u da\u0148ovn\u00edka, ktor\u00fd za rok 2014 dosiahne z\u00e1klad dane rovn\u00fd\u00a0alebo\u00a0ni\u017e\u0161\u00ed ako\u00a019 809 eur<\/strong>\u00a0(100-n\u00e1sobok \u017eivotn\u00e9ho minima).<\/p>\n

3\u00a0803,33 eura<\/strong>\u00a0– nezdanite\u013en\u00e1 \u010das\u0165 na da\u0148ovn\u00edka v roku 2015 (19,2 x \u017eivotn\u00e9 minimum 198,09 eura).<\/p>\n

Ak da\u0148ovn\u00edk dosiahne z\u00e1klad dane vy\u0161\u0161\u00ed ako 19 809 eur, tak nezdanite\u013en\u00e1 \u010das\u0165 na da\u0148ovn\u00edka sa vypo\u010d\u00edta pod\u013ea vzorca:<\/p>\n

8 755,578 – (z\u00e1klad dane : 4)\u00a0( kde suma 8755,578 = 44,2-n\u00e1sobok \u017eivotn\u00e9ho minima)<\/strong><\/p>\n

V\u00fdsledok sa zaokr\u00fah\u013euje na eurocenty nahor.<\/p>\n

Ak da\u0148ovn\u00edk dosiahne z\u00e1klad dane\u00a035 022,32\u00a0eura<\/strong>\u00a0a viac, tak nezdanite\u013en\u00e1 \u010das\u0165 na da\u0148ovn\u00edka je\u00a0nula.<\/p>\n

Nezdanite\u013en\u00e1 \u010das\u0165 na man\u017eelku (man\u017eela) za rok 2015<\/h2>\n

Nezdanite\u013en\u00e1 \u010das\u0165 z\u00e1kladu dane na man\u017eelku (man\u017eela) sa bude\u00a0m\u00f4c\u0165\u00a0uplatni\u0165 iba na man\u017eelku\/man\u017eela, ktor\u00ed \u017eij\u00fa\u00a0s da\u0148ovn\u00edkom v spolo\u010dnej dom\u00e1cnosti a staraj\u00fa sa o malolet\u00e9 die\u0165a tie\u017e \u017eij\u00face s da\u0148ovn\u00edkom v dom\u00e1cnosti do troch rokov (do \u0161iestich rokov v pr\u00edpade die\u0165a\u0165a so zdravotn\u00fdm postihnut\u00edm) die\u0165a\u0165a, alebo ktor\u00ed poberali v zda\u0148ovacom obdob\u00ed pr\u00edspevok na opatrovanie, alebo ktor\u00ed boli evidovan\u00ed na \u00farade pr\u00e1ce.<\/p>\n

T\u00fato polo\u017eku si bude\u00a0m\u00f4c\u0165\u00a0uplatni\u0165 man\u017eel na man\u017eelku \u017eij\u00facu s da\u0148ovn\u00edkom v dom\u00e1cnosti v pr\u00edpade:<\/p>\n

    \n
  • ak sa star\u00e1 o vy\u017eivovan\u00e9 malolet\u00e9 die\u0165a \u017eij\u00face s da\u0148ovn\u00edkom v dom\u00e1cnosti alebo<\/li>\n
  • pober\u00e1 pe\u0148a\u017en\u00fd pr\u00edspevok na opatrovanie alebo<\/li>\n
  • je zaraden\u00e1 do evidencie uch\u00e1dza\u010dov o zamestnanie alebo<\/li>\n
  • sa pova\u017euje za ob\u010dana so zdravotn\u00fdm postihnut\u00edm alebo sa pova\u017euje za ob\u010dana s \u0165a\u017ek\u00fdm zdravotn\u00fdm postihnut\u00edm.<\/li>\n<\/ul>\n

    Matersk\u00e9 sa pova\u017euje za vlastn\u00fd pr\u00edjem man\u017eelky, rodi\u010dovsk\u00fd pr\u00edspevok nie, nako\u013eko ide o \u0161t\u00e1tnu soci\u00e1lnu d\u00e1vku. \u010eal\u0161\u00edmi soci\u00e1lnymi d\u00e1vkami s\u00fa napr\u00edklad pr\u00eddavok na die\u0165a, pr\u00edspevok pri naroden\u00ed die\u0165a\u0165a, pr\u00edspevok na pohreb, pr\u00edspevok na b\u00fdvanie.<\/p>\n

    Ak da\u0148ovn\u00edk dosiahne z\u00e1klad dane do\u00a035 022,31 eura<\/strong>\u00a0(176,8-n\u00e1sobok \u017eivotn\u00e9ho minima), tak nezdanite\u013en\u00e1 \u010das\u0165 na man\u017eelku je:<\/p>\n

    3 803,33 eura – vlastn\u00fd pr\u00edjem man\u017eelky<\/strong><\/p>\n

    Ak da\u0148ovn\u00edk dosiahne z\u00e1klad dane vy\u0161\u0161\u00ed ako 35 022,31 eura, tak nezdanite\u013en\u00e1 \u010das\u0165 na man\u017eelku je:<\/p>\n

    12 558,906 – (z\u00e1klad dane : 4) – vlastn\u00fd pr\u00edjem man\u017eelky\u00a0(suma 12558,906 = 63,4-n\u00e1sobok \u017eivotn\u00e9ho minima)<\/strong><\/p>\n

    V\u00fdsledok sa zaokr\u00fah\u013euje na eurocenty nahor.<\/p>\n

    Ak da\u0148ovn\u00edk dosiahne z\u00e1klad dane\u00a050 235,63\u00a0eur a vy\u0161\u0161\u00ed<\/strong>, tak nezdanite\u013en\u00e1 \u010das\u0165 na man\u017eelku je\u00a0nula, bez oh\u013eadu na v\u00fd\u0161ku jej vlastn\u00fdch pr\u00edjmov.<\/p>\n

    Pr\u00edspevky na doplnkov\u00e9 d\u00f4chodkov\u00e9 sporenie<\/h2>\n

    180 eur\u00a0<\/strong>\u00a0– od\u00a0janu\u00e1ra 2014 sa zaviedla\u00a0nov\u00e1\u00a0ro\u010dn\u00e1 nezdanite\u013en\u00e1 \u010das\u0165 z\u00e1kladu dane na doplnkov\u00e9 d\u00f4chodkov\u00e9 sporenie. Da\u0148ovn\u00edk si m\u00f4\u017ee t\u00fato nezdanite\u013en\u00fa \u010das\u0165 z\u00e1kladu dane uplatni\u0165 vo v\u00fd\u0161ke preuk\u00e1zate\u013ene zaplaten\u00fdch pr\u00edspevkov za zda\u0148ovacie obdobie roku 2014. Takto u\u0161etr\u00ed na dani maxim\u00e1lne 34,20 eura (alebo 45 eur pri 25 % dani). Uplatni\u0165 si ju m\u00f4\u017ee sporite\u013e len vtedy, ak pr\u00edspevky na doplnkov\u00e9 d\u00f4chodkov\u00e9 sporenie zaplatil na z\u00e1klade \u00fa\u010dastn\u00edckej zmluvy uzatvorenej po 31. decembri 2013 alebo na z\u00e1klade jej zmeny ktorou sa zru\u0161il d\u00e1vkov\u00fd pl\u00e1n.<\/p>\n

    Pr\u00edspevky na II. pilier<\/h2>\n

    988,80\u00a0eura<\/strong>\u00a0– v\u00a0roku 2015 si m\u00f4\u017ee sporite\u013e uplatni\u0165 t\u00fato sumu na dobrovo\u013en\u00e9 pr\u00edspevky v\u00a0II. pilieri. V\u00a0da\u0148ovom priznan\u00ed si bude m\u00f4c\u0165 sporite\u013e zn\u00ed\u017ei\u0165 z\u00e1klad dane o sumu preuk\u00e1zate\u013ene zaplaten\u00fdch dobrovo\u013en\u00fdch pr\u00edspevkov na starobn\u00e9 d\u00f4chodkov\u00e9 sporenie, ktor\u00e9 odviedol od 1. janu\u00e1ra do 31. decembra 2015. Pr\u00edspevky mohol plati\u0165 d\u00f4chodkovej spolo\u010dnosti pravidelne alebo aj jednorazovo, napr\u00edklad pred koncom roka.<\/p>\n

    Takto si m\u00f4\u017ee sporite\u013e zni\u017eova\u0165 z\u00e1klad dane do roku 2016. Najviac si m\u00f4\u017ee uplatni\u0165 ro\u010dne dve percent\u00e1 z \u010diastkov\u00e9ho z\u00e1kladu dane (nie z\u00a0hrub\u00e9ho pr\u00edjmu). Z\u00e1klad dane zamestnanca je rozdiel medzi pr\u00edjmami a jeho odvodmi, pri pr\u00edjmoch z\u00a0podnikania je z\u00e1kladom dane rozdiel medzi pr\u00edjmami a v\u00fddavkami.<\/p>\n

    T\u00e1to nezdanite\u013en\u00e1 suma nesmie presiahnu\u0165 dve percent\u00e1 zo 60-n\u00e1sobku priemernej mesa\u010dnej mzdy v kalend\u00e1rnom roku, ktor\u00fd dva roky predch\u00e1dza kalend\u00e1rnemu roku, za ktor\u00fd sa zis\u0165uje z\u00e1klad dane. Pre rok 2015 to znamen\u00e1 2 % zo 60 x 824 eur = 2% z\u00a049\u00a0440 eur.<\/p>\n

    Zamestnaneck\u00e1 pr\u00e9mia za rok 2015<\/h2>\n

    Hoci je zamestnaneck\u00e1 pr\u00e9mia na\u010falej v z\u00e1kone o dani z pr\u00edjmov, v\u00a0praxi u\u017e nebude ma\u0165 nik na \u0148u n\u00e1rok. Od janu\u00e1ra 2015 sa toti\u017e zaviedla ro\u010dn\u00e1 odpo\u010d\u00edtate\u013en\u00e1 suma na zdravotn\u00e9 odvody 4 560 eur. Z ro\u010dnej minim\u00e1lnej mzdy 4 560 eur po odpo\u010d\u00edtan\u00ed odvodov na soci\u00e1lne poistenie (9,4 %) vych\u00e1dza vy\u0161\u0161\u00ed z\u00e1klad dane ako nezdanite\u013en\u00e1 suma 3 803,33 eura.<\/p>\n

    Da\u0148ov\u00e9 priznanie v marci 2015<\/h2>\n

    1\u00a0901,67 eura<\/strong>\u00a0– d\u00f4le\u017eit\u00e1 hranica pr\u00edjmu pri pod\u00e1van\u00ed priznania. Pod\u00e1va ho ka\u017ed\u00fd, kto dosiahol v roku 2014 vy\u0161\u0161\u00ed pr\u00edjem ako je polovica nezdanite\u013enej sumy, ktor\u00e1 je v roku 2014 suma 3\u00a0803,33 eura.<\/p>\n

    Da\u0148ov\u00e9 priznanie v\u00a0marci 2016<\/h2>\n

    –\u00a0\u00a0\u00a0\u00a0 da\u0148 sa nevyrub\u00ed a\u00a0neplat\u00ed (\u00a7 46) za rok 2015 ak za rok 2015 nepresiahne\u00a017\u00a0eur alebo ak celkov\u00e9 zdanite\u013en\u00e9 pr\u00edjmy da\u0148ovn\u00edka za rok 2015 nepresiahnu\u00a01901,67\u00a0eura<\/strong>.<\/p>\n

    Da\u0148ov\u00fd bonus v\u00a0roku 2014<\/h2>\n

    Ak sp\u013a\u0148ate podmienky, m\u00f4\u017eete si v roku 2014 v obdob\u00ed od janu\u00e1ra do j\u00fana uplatni\u0165 na jedno die\u0165a da\u0148ov\u00fd bonus vo v\u00fd\u0161ke\u00a021,41 eura<\/strong>\u00a0mesa\u010dne. V\u00fd\u0161ka da\u0148ov\u00e9ho bonusu sa\u00a0upravuje\u00a0ka\u017ed\u00fd rok k 1. 7. v\u00a0z\u00e1vislosti od zmeny \u017eivotn\u00e9ho minima. To sa\u00a0nemenilo, od j\u00fala 2014 do konca roku 2014 preto plat\u00ed rovnak\u00e1 suma 21,41 eura.<\/p>\n

    2 112\u00a0eur<\/strong>\u00a0– to je hranica celoro\u010dn\u00e9ho pr\u00edjmu pre priznanie n\u00e1roku (6-n\u00e1sobok minim\u00e1lnej mzdy, teda 6 x 352 eura). Hranica pr\u00edjmu pre priznanie n\u00e1roku zamestnancovi mesa\u010dne je polovica minim\u00e1lnej mzdy teda\u00a0176\u00a0eur.<\/p>\n

    256,92\u00a0eura<\/strong>\u00a0– suma ro\u010dn\u00e9ho da\u0148ov\u00e9ho bonusu za rok 2014<\/p>\n

    Da\u0148ov\u00fd bonus v roku 2015<\/h2>\n

    21,41 eura<\/strong>\u00a0– \u00a0da\u0148ov\u00fd bonus sa nemen\u00ed od janu\u00e1ra do decembra na jedno die\u0165a mesa\u010dne. Za cel\u00fd rok je to suma\u00a0256,92\u00a0eura na jedno die\u0165a.<\/p>\n

    2 280\u00a0eur<\/strong>\u00a0– to je hranica celoro\u010dn\u00e9ho pr\u00edjmu pre priznanie n\u00e1roku (6-n\u00e1sobok minim\u00e1lnej mzdy, teda 6 x 380 eura). Hranica pr\u00edjmu pre priznanie n\u00e1roku zamestnancovi mesa\u010dne je polovica minim\u00e1lnej mzdy teda\u00a0190\u00a0eur.<\/p>\n

    Da\u0148 z\u00a0pr\u00edjmu<\/h2>\n

    19 % da\u0148 z\u00a0pr\u00edjmu<\/strong>\u00a0– sadzba dane z pr\u00edjmu, ktor\u00fd\u00a0nepresiahne\u00a0176,8-n\u00e1sobok sumy platn\u00e9ho \u017eivotn\u00e9ho minima, to je do\u00a035\u00a0022,31 eura<\/strong>. Pri v\u00fdpo\u010dte preddavkov na da\u0148 zo z\u00e1vislej \u010dinnosti je hranica z\u00e1kladu dane pre sadzbu 19 % suma\u00a02 918,53\u00a0eura. Pri zr\u00e1\u017ekovej je sadzba 19 %.<\/p>\n

    25 % da\u0148 z pr\u00edjmu<\/strong>\u00a0– sadzba dane z pr\u00edjmu, ktor\u00fd\u00a0presiahne\u00a0176,8-n\u00e1sobok sumy platn\u00e9ho \u017eivotn\u00e9ho minima, to je viac ako 35\u00a0022,31 eura.<\/p>\n

    V\u00fd\u0161ka pau\u0161\u00e1lnych v\u00fddavkov<\/h2>\n

    40 %, maxim\u00e1lne\u00a0420 eur mesa\u010dne<\/strong>,\u00a05 040 eur ro\u010dne<\/strong>\u00a0– ak si nevediete jednoduch\u00e9 alebo podvojn\u00e9 \u00fa\u010dtovn\u00edctvo a dosahujete pr\u00edjmy pod\u013ea \u00a7 6.<\/p>\n

    Pr\u00edle\u017eitostn\u00e9 pr\u00edjmy a\u00a0suma osloboden\u00e1 od dane za rok 2015<\/h2>\n

    Od dane je osloboden\u00fd pr\u00edjem pod\u013ea \u00a7 6 ods. 3 a \u00a7 8 ods. 1 p\u00edsm. a), ak \u00fahrn t\u00fdchto pr\u00edjmov za rok 2015 nepresiahne\u00a0500\u00a0eur<\/strong>\u00a0a pr\u00edjem pod\u013ea \u00a7 8 ods. 1 p\u00edsm. d) a\u017e f), ak \u00fahrn t\u00fdchto pr\u00edjmov zn\u00ed\u017een\u00fd o v\u00fddavok pod\u013ea \u00a7 8 ods. 5 a 7 za rok 2015 nepresiahne\u00a0500\u00a0eur.<\/p>\n

    Stravn\u00e9 ako v\u00fddavok v\u00a0roku 2015<\/h2>\n

    4,20 eura<\/strong>\u00a0– v\u00fd\u0161ka stravn\u00e9ho na tuzemsk\u00fdch pracovn\u00fdch cest\u00e1ch pre \u010dasov\u00e9 p\u00e1smo 5-12 hod\u00edn sa menila od 1. novembra 2014.<\/p>\n

    6,30 eura\u00a0<\/strong>– v\u00fd\u0161ka stravn\u00e9ho na tuzemsk\u00fdch pracovn\u00fdch cest\u00e1ch pre \u010dasov\u00e9 p\u00e1smo 12-18 hod\u00edn<\/p>\n

    9,80 eura<\/strong>\u00a0– v\u00fd\u0161ka stravn\u00e9ho na tuzemsk\u00fdch pracovn\u00fdch cest\u00e1ch pre \u010dasov\u00e9 p\u00e1smo nad 18 hod\u00edn<\/p>\n

    0,050 eura\/km<\/strong>\u00a0– sadzba n\u00e1hrady za pou\u017e\u00edvanie jednostopov\u00e9ho motorov\u00e9ho vozidla, trojkolky pre podnikanie<\/p>\n

    0,183 eura\/km<\/strong>\u00a0– sadzba n\u00e1hrady za pou\u017e\u00edvanie osobn\u00e9ho cestn\u00e9ho motorov\u00e9ho vozidla pre podnikanie<\/p>\n

    Pr\u00edspevok zamestn\u00e1vate\u013ea na stravovanie je\u00a055 %\u00a0z ceny\u00a0jedla,\u00a0od 1. 11. 2014 najviac suma 55 % z 4,20 eura, teda\u00a02,31\u00a0eura<\/strong>.<\/p>\n

    Od 1. 11. 2014 hodnota\u00a0gastrol\u00edstka\u00a0mus\u00ed\u00a0by\u0165\u00a0najmenej\u00a075 % z 4,20 eur, \u010do je\u00a03,15 eur<\/strong>a.<\/p>\n

    Z ceny gastrol\u00edstka mus\u00ed by\u0165 pr\u00edspevok zamestn\u00e1vate\u013ea\u00a0najmenej\u00a055 %. Pri cene gastrol\u00edstka 3,15 eura je to najmenej\u00a01,73 eura<\/strong>.<\/p>\n

    Priemern\u00e1 mzda<\/h2>\n

    824 eur<\/strong>\u00a0– mesa\u010dn\u00e1 nomin\u00e1lna mzda zamestnanca hospod\u00e1rstva SR v roku 2013<\/p>\n

    Soci\u00e1lne poistenie<\/h2>\n

    4 120\u00a0 eur<\/strong>\u00a0– maxim\u00e1lny vymeriavac\u00ed z\u00e1klad platn\u00fd od 1. janu\u00e1ra 2015 do 31. decembra 2015 je jednotn\u00fd pre v\u0161etky fondy soci\u00e1lneho poistenia – nemocensk\u00e9 poistenie, d\u00f4chodkov\u00e9 poistenie, poistenie v nezamestnanosti, garan\u010dn\u00e9 poistenie, rezervn\u00fd fond solidarity (s v\u00fdnimkou \u00farazov\u00e9ho poistenia, ktor\u00fd vymeriavac\u00ed z\u00e1klad ur\u010den\u00fd nem\u00e1).<\/p>\n

    Sadzby poistn\u00e9ho zamestnanec<\/strong>
    \nNemocensk\u00e9 poistenie 1,4 %
    \nStarobn\u00e9 poistenie 4 %
    \nInvalidn\u00e9 poistenie 3 %
    \nPoistenie v nezamestnanosti 1 %<\/p>\n

    Sadzby poistn\u00e9ho zamestn\u00e1vate\u013e<\/strong>
    \nNemocensk\u00e9 poistenie 1,4 %
    \nStarobn\u00e9 poistenie 14 %
    \nInvalidn\u00e9 poistenie 3 %
    \nPoistenie v nezamestnanosti 1 %
    \nGaran\u010dn\u00e9 poistenie 0,25 %
    \n\u00darazov\u00e9 poistenie 0,8 %
    \nRezervn\u00fd fond 4,75 %<\/p>\n

    Sadzby poistn\u00e9ho poberate\u013ea starobn\u00e9ho, invalidn\u00e9ho, invalidn\u00e9ho v\u00fdsluhov\u00e9ho a v\u00fdsluhov\u00e9ho d\u00f4chodku\u00a0<\/strong>
    \nStarobn\u00e9 poistenie 4 %
    \nInvalidn\u00e9 poistenie 3 % (net\u00fdka sa poberate\u013ea d\u00f4chodku starobn\u00e9ho a v\u00fdsluhov\u00e9ho v d\u00f4chodkovom veku)
    \n
    \nSadzby poistn\u00e9ho zamestn\u00e1vate\u013ea za poberate\u013ea starobn\u00e9ho, invalidn\u00e9ho, v\u00fdsluhov\u00e9ho d\u00f4chodku<\/strong><\/p>\n

    Starobn\u00e9 poistenie 14 %<\/p>\n

    Invalidn\u00e9 poistenie 3 % (net\u00fdka sa poberate\u013ea d\u00f4chodku starobn\u00e9ho a v\u00fdsluhov\u00e9ho v d\u00f4chodkovom veku)
    \nGaran\u010dn\u00e9 poistenie 0,25 %
    \n\u00darazov\u00e9 poistenie 0,8 %
    \nRezervn\u00fd fond 4,75 %<\/p>\n

    Sadzby poistn\u00e9ho dohod\u00e1rov<\/strong>
    \nNemocensk\u00e9 poistenie 1,4 % (pravideln\u00fd pr\u00edjem)
    \nStarobn\u00e9 poistenie 4 %
    \nInvalidn\u00e9 poistenie 3 %
    \nPoistenie v nezamestnanosti 1% (pravideln\u00fd pr\u00edjem)<\/p>\n

    Sadzby poistn\u00e9ho zamestn\u00e1vate\u013ea za dohod\u00e1rov\u00a0<\/strong>
    \nNemocensk\u00e9 poistenie 1,4 % (pravideln\u00fd pr\u00edjem)
    \nStarobn\u00e9 poistenie 14 %
    \nInvalidn\u00e9 poistenie 3 %
    \nPoistenie v nezamestnanosti 1 % (pravideln\u00fd pr\u00edjem)
    \nGaran\u010dn\u00e9 poistenie 0,25 %
    \n\u00darazov\u00e9 poistenie 0,8 %
    \nRezervn\u00fd fond 4,75 %<\/p>\n

    Sadzby poistn\u00e9ho SZ\u010cO<\/strong>
    \n4\u00a0944 eur\u00a0<\/strong>– od 1. 7. 2015\u00a0bude povinne nemocensky a d\u00f4chodkovo poisten\u00e1 SZ\u010cO, ktorej hrub\u00fd pr\u00edjem za rok 2014 bude vy\u0161\u0161\u00ed ako\u00a0suma 4 944\u00a0eur (12 x 412).<\/p>\n

    4 120\u00a0eur<\/strong>\u00a0– maxim\u00e1lny vymeriavac\u00ed z\u00e1klad platn\u00fd od 1. janu\u00e1ra 2015 do 31. decembra 2015 je jednotn\u00fd pre v\u0161etky fondy soci\u00e1lneho poistenia – nemocensk\u00e9 poistenie, d\u00f4chodkov\u00e9 poistenie, poistenie v nezamestnanosti, garan\u010dn\u00e9 poistenie, rezervn\u00fd fond solidarity (s v\u00fdnimkou \u00farazov\u00e9ho poistenia, ktor\u00fd vymeriavac\u00ed z\u00e1klad ur\u010den\u00fd nem\u00e1).<\/p>\n

    412 eur<\/strong>\u00a0– minim\u00e1lny vymeriavac\u00ed z\u00e1klad za obdobie od 1. janu\u00e1ra 2015 do 31. decembra 2015 je ur\u010den\u00fd pre povinne poisten\u00fa samostatne z\u00e1robkovo \u010dinn\u00fa osobu a dobrovo\u013ene poisten\u00fa osobu vo v\u00fd\u0161ke 50 % jednej dvan\u00e1stiny v\u0161eobecn\u00e9ho vymeriavacieho z\u00e1kladu za kalend\u00e1rny rok, ktor\u00fd dva roky predch\u00e1dza kalend\u00e1rnemu roku, v ktorom sa plat\u00ed poistn\u00e9 na soci\u00e1lne poistenie<\/p>\n

    136,57\u00a0eura<\/strong>\u00a0– minim\u00e1lne poistn\u00e9<\/p>\n

    Nemocensk\u00e9 poistenie 4,4 %, minim\u00e1lne 18,12 eura
    \nStarobn\u00e9 poistenie 18 %, min. 74,16 eura
    \nInvalidn\u00e9 poistenie 6 %, minim\u00e1lne 24,72 eura
    \nRezervn\u00fd fond 4,75 %, minim\u00e1lne 19,57 eura<\/p>\n

    Sadzby poistn\u00e9ho dobrovo\u013ene poisten\u00e1 osoba
    \nNemocensk\u00e9 poistenie 4,4 %, minim\u00e1lne 18,12 eura
    \nStarobn\u00e9 poistenie 18 %, min. 74,16 eura
    \nInvalidn\u00e9 poistenie 6 %, minim\u00e1lne 24,72 eura
    \nPoistenie v nezamestnanosti 2 %, minim\u00e1lne 8,24 eura
    \nRezervn\u00fd fond 4,75 %, minim\u00e1lne19,57 eura<\/p>\n

    Odvodov\u00e1 v\u00fdnimka pre \u0161tudentov z doh\u00f4d<\/h2>\n

    200 eur\u00a0<\/strong>– do tak\u00e9hoto pr\u00edjmu neplatia odvody \u0161tudenti (bez oh\u013eadu na to, \u010di s\u00fa stredo\u0161kol\u00e1ci alebo vysoko\u0161kol\u00e1ci) z\u00a0doh\u00f4d o\u00a0brig\u00e1dnickej pr\u00e1ci. V\u00fdnimka z neplatenia poistn\u00e9ho sa na\u010falej bude uplat\u0148ova\u0165 p\u00edsomne u zamestn\u00e1vate\u013ea prostredn\u00edctvom Ozn\u00e1menia a \u010destn\u00e9ho vyhl\u00e1senia k dohode o brig\u00e1dnickej pr\u00e1ci \u0161tudenta. Ak m\u00e1 \u0161tudent viacero doh\u00f4d o brig\u00e1dnickej pr\u00e1ci \u0161tudenta, v\u00fdnimku si m\u00f4\u017ee uplatni\u0165 iba na jednu dohodu.<\/p>\n

    Ak hrani\u010dn\u00fa sumu \u0161tudenti presiahnu, platia poistn\u00e9 na d\u00f4chodkov\u00e9 poistenie z rozdielu medzi dosiahnut\u00fdm pr\u00edjmom a touto sumou. Starobn\u00e9 poistenie plat\u00ed 4 % pri uplatnen\u00ed v\u00fdnimky len z pr\u00edjmu nad hranicu 200 eur a invalidn\u00e9 poistenie 3 % pri uplatnen\u00ed v\u00fdnimky len z pr\u00edjmu nad hranicu 200 eur.<\/p>\n

    Ko\u013eko plat\u00ed zamestn\u00e1vate\u013e za \u0161tudenta<\/strong><\/p>\n

    Starobn\u00e9 poistenie 14 % (pri uplatnen\u00ed v\u00fdnimky len z pr\u00edjmu nad hranicu 200 eur)
    \nInvalidn\u00e9 poistenie 3 % (pri uplatnen\u00ed v\u00fdnimky len z pr\u00edjmu nad hranicu 200 eur)
    \nGaran\u010dn\u00e9 poistenie 0,25 % (z cel\u00e9ho pr\u00edjmu)
    \n\u00darazov\u00e9 poistenie 0,8 % (z cel\u00e9ho pr\u00edjmu)
    \nRezervn\u00fd fond 4,75 % (pri uplatnen\u00ed v\u00fdnimky len z pr\u00edjmu nad hranicu 200 eur)<\/p>\n

    Nemocensk\u00e1 d\u00e1vka zamestnanca<\/h2>\n

    40,6357 eura<\/strong>\u00a0– najvy\u0161\u0161\u00ed denn\u00fd vymeriavac\u00ed z\u00e1klad pre v\u00fdpo\u010det nemocenskej d\u00e1vky v\u00a0roku 2015 suma (1,5 x 9888) \/ 365, zaokr\u00fahlen\u00e9 na 4 desatinn\u00e9 miesta nahor)<\/p>\n

    40,6356 eura<\/strong>\u00a0– najvy\u0161\u0161\u00ed denn\u00fd vymeriavac\u00ed z\u00e1klad pre v\u00fdpo\u010det n\u00e1hrady pr\u00edjmu pri PN-ke v roku 2015 (1,5 x 9888) \/ 365, zaokr\u00fahlen\u00e9 na 4 desatinn\u00e9 miesta nadol)<\/p>\n

    Hranica pr\u00edjmu pri zamestn\u00e1van\u00ed dlhodobo nezamestnan\u00fdch<\/h2>\n

    539,35 eura<\/strong>\u00a0– hranica pr\u00edjmu, do ktor\u00e9ho sa uplatn\u00ed v\u00fdnimka pri odvodoch pre pracovn\u00fd pomer alebo \u0161t\u00e1tnozamestnaneck\u00fd pomer, ktor\u00fd vznikol v roku 2014 a pokra\u010duje v roku 2015 (je 67 % z 805 eur).<\/p>\n

    552,08\u00a0eura\u00a0<\/strong>– hranica pr\u00edjmu, do ktor\u00e9ho sa uplatn\u00ed v\u00fdnimka pri odvodoch pre pracovn\u00fd pomer alebo \u0161t\u00e1tnozamestnaneck\u00fd pomer, ktor\u00fd vznikne v roku 2015 (67 % z 824 eur).<\/p>\n

    D\u00e1vka v nezamestnanosti<\/h2>\n

    54,1809\u00a0eura<\/strong>\u00a0– najvy\u0161\u0161\u00ed denn\u00fd vymeriavac\u00ed z\u00e1klad pre v\u00fdpo\u010det d\u00e1vky v\u00a0nezamestnanosti od 1. 1. 2015 do 30. 6. 2015 (2 x 12 x 824 eur \/365, zaokr\u00fahlen\u00e9 na 4 desatinn\u00e9 miesta nahor).<\/p>\n

    N\u00e1rok na pred\u010dasn\u00fd starobn\u00fd d\u00f4chodok<\/h2>\n

    237,80\u00a0eura<\/strong>\u00a0– do 30. 6. 2015 m\u00e1 poistenec n\u00e1rok na pred\u010dasn\u00fd d\u00f4chodok vtedy, ak suma novopriznan\u00e9ho pred\u010dasn\u00e9ho starobn\u00e9ho d\u00f4chodku je najmenej\u00a0237,80\u00a0eura (1,2-n\u00e1sobok \u017eivotn\u00e9ho minima 198,09 eura)<\/p>\n

    Aktu\u00e1lna d\u00f4chodkov\u00e1 hodnota a\u00a0in\u00e9 veli\u010diny<\/h2>\n

    10,6865\u00a0eura\u00a0<\/strong>– plat\u00ed pre d\u00f4chodky priznan\u00e9 v\u00a0roku 2015.<\/p>\n

    Priemern\u00fd osobn\u00fd mzdov\u00fd bod v hodnote od 1 do 1,25 sa\u00a0zapo\u010d\u00edtava v celej v\u00fd\u0161ke.
    \nZ hodnoty priemern\u00e9ho osobn\u00e9ho mzdov\u00e9ho bodu od 1,25 do 3 sa\u00a0zapo\u010d\u00edtava\u00a0v roku:
    \n2013 – 80 %
    \n2014 – 76 %
    \n2015 – 72 %
    \n2016 – 68 %
    \n2017 – 64 %,
    \n2018 a nasleduj\u00facich rokoch – 60 %.<\/p>\n

    K priemern\u00e9mu osobn\u00e9mu mzdov\u00e9mu bodu v hodnote ni\u017e\u0161ej ako 1 sa\u00a0pripo\u010d\u00edta\u00a0z rozdielu medzi hodnotou 1 a priemern\u00fdm osobn\u00fdm mzdov\u00fdm bodom v roku:
    \n2013 – 17 %
    \n2014 – 18 %
    \n2015 – 19 %
    \n2016 – 20 %
    \n2017 – 21 %
    \n2018 a nasleduj\u00facich rokoch – 22 %.<\/p>\n

    Zdravotn\u00e9 odvody<\/h2>\n

    4\u00a0120 eur<\/strong>\u00a0– maxim\u00e1lny vymeriavac\u00ed z\u00e1klad.<\/p>\n

    49 440 eur<\/strong>\u00a0– maxim\u00e1lny ro\u010dn\u00fd z\u00e1klad za rok 2015 (60 x 824 eur).<\/p>\n

    Sadzby poistn\u00e9ho zamestnanec<\/strong>
    \n4 % z vymeriavacieho z\u00e1kladu zamestnanca.
    \n2 % z vymeriavacieho z\u00e1kladu zamestnanca, ak je osoba so zdravotn\u00fdm postihnut\u00edm.
    \n14 % z vymeriavacieho z\u00e1kladu pod\u013ea \u00a7 13 ods. 6 (dividendy, maxim\u00e1lne zo 60-n\u00e1sobku priemernej mesa\u010dnej mzdy).
    \n14 % z vymeriavacieho z\u00e1kladu pod\u013ea \u00a7 13 ods. 7 (pr\u00edjem z kapit\u00e1lov\u00e9ho majetku, ostatn\u00e9 pr\u00edjmy).
    \n7 % z vymeriavacieho z\u00e1kladu pod\u013ea \u00a7 13 ods. 7 (pr\u00edjem z kapit\u00e1lov\u00e9ho majetku, ostatn\u00e9 pr\u00edjmy), ak je osoba so zdravotn\u00fdm postihnut\u00edm.
    \n
    \nSadzby poistn\u00e9ho zamestn\u00e1vate\u013e<\/strong>
    \n10 % z vymeriavacieho z\u00e1kladu zamestnanca.
    \n5 % z vymeriavacieho z\u00e1kladu zamestnanca, ak je zamestnanec osoba so zdravotn\u00fdm postihnut\u00edm.<\/p>\n

    Dohody<\/strong>
    \nZa zamestnanca sa pova\u017euje a zdravotn\u00e9 poistenie plat\u00ed dohod\u00e1r, ktor\u00fd pracuje na z\u00e1klade DoVP alebo DoP\u010c a nie je poberate\u013e d\u00f4chodku starobn\u00e9ho, invalidn\u00e9ho, invalidn\u00e9ho v\u00fdsluhov\u00e9ho a v\u00fdsluhov\u00e9ho (v d\u00f4chodkovom veku).
    \n
    \nPoistn\u00e9 SZ\u010cO<\/strong><\/p>\n

    412\u00a0eur\u00a0<\/strong>– minim\u00e1lny vymeriavac\u00ed z\u00e1klad.<\/p>\n

    57,68\u00a0eura<\/strong>\u00a0– minim\u00e1lne poistn\u00e9 mesa\u010dne (28,84\u00a0eura zdravotne postihnut\u00e1 osoba).<\/p>\n

    14 % z vymeriavacieho z\u00e1kladu SZ\u010cO.
    \n7 % z vymeriavacieho z\u00e1kladu SZ\u010cO, ak je osoba so zdravotn\u00fdm postihnut\u00edm.<\/p>\n

    14 % z vymeriavacieho z\u00e1kladu pod\u013ea \u00a7 13 ods. 6 (dividendy).
    \n14 % z vymeriavacieho z\u00e1kladu pod\u013ea \u00a7 13 ods. 7 (pr\u00edjem z kapit\u00e1lov\u00e9ho majetku, ostatn\u00e9 pr\u00edjmy)
    \n7 % z vymeriavacieho z\u00e1kladu pod\u013ea \u00a7 13 ods. 7 (pr\u00edjem z kapit\u00e1lov\u00e9ho majetku, ostatn\u00e9 pr\u00edjmy), ak je osoba so zdravotn\u00fdm postihnut\u00edm.<\/p>\n

    Poistn\u00e9 samoplatite\u013ea<\/strong>
    \n14 % z vymeriavacieho z\u00e1kladu samoplatite\u013ea.
    \n7 % z vymeriavacieho z\u00e1kladu samoplatite\u013ea, ak je osoba so zdravotn\u00fdm postihnut\u00edm.<\/p>\n

    Minim\u00e1lny vymeriavac\u00ed z\u00e1klad\u00a0412\u00a0eur<\/strong>, minim\u00e1lny preddavok mesa\u010dne\u00a057,68\u00a0eura<\/strong>\u00a0(28,84\u00a0eura ak je osoba so zdravotn\u00fdm postihnut\u00edm).<\/p>\n

    14 % z vymeriavacieho z\u00e1kladu pod\u013ea \u00a7 13 ods. 6 (dividendy.)<\/p>\n

    14 % z vymeriavacieho z\u00e1kladu pod\u013ea \u00a7 13 ods. 7 (pr\u00edjem z kapit\u00e1lov\u00e9ho majetku, ostatn\u00e9 pr\u00edjmy)
    \n7 % z vymeriavacieho z\u00e1kladu pod\u013ea \u00a7 13 ods. 7 (pr\u00edjem z kapit\u00e1lov\u00e9ho majetku, ostatn\u00e9 pr\u00edjmy), ak je osoba so zdravotn\u00fdm postihnut\u00edm<\/p>\n

    Poistenci \u0161t\u00e1tu<\/strong>
    \nPoistenec \u0161t\u00e1tu plat\u00ed poistn\u00e9 z pr\u00edjmov pod\u013ea \u00a7 13 ods. 6 a 7.
    \n14 % z vymeriavacieho z\u00e1kladu pod\u013ea \u00a7 13 ods. 6 (dividendy.)
    \n14 % z vymeriavacieho z\u00e1kladu pod\u013ea \u00a7 13 ods. 7 (pr\u00edjem z kapit\u00e1lov\u00e9ho majetku, ostatn\u00e9 pr\u00edjmy).
    \n7 % z vymeriavacieho z\u00e1kladu pod\u013ea \u00a7 13 ods. 7 (pr\u00edjem z kapit\u00e1lov\u00e9ho majetku, ostatn\u00e9 pr\u00edjmy), ak je osoba so zdravotn\u00fdm postihnut\u00edm.<\/p>\n

    Odpo\u010d\u00edtate\u013en\u00e1 polo\u017eka zamestnanec a zamestn\u00e1vate\u013e<\/h2>\n

    380 eur mesa\u010dne\u00a0<\/strong>– pri pr\u00edjme do 380 eur, zni\u017eovanie polo\u017eky o 2 eur\u00e1 za ka\u017ed\u00e9 euro pr\u00edjmu nad 380 eur, pri pr\u00edjme 570 eur nula.<\/p>\n

    4 560 eur ro\u010dne<\/strong>, zni\u017eovanie o 2 eur\u00e1 za ka\u017ed\u00e9 euro pr\u00edjmu nad 4560 eur, pri pr\u00edjme 6 840 eur nula.<\/p>\n

     <\/p>\n

     <\/p>\n

     <\/p>\n

     <\/p>\n

    Tieto inform\u00e1cie sme prevzali z:<\/p>\n

    http:\/\/www.etrend.sk\/<\/p>\n

     <\/p>\n

    Ver\u00edm, \u017ee v\u00e1m tieto inform\u00e1cie pom\u00f4\u017eu sa zorientova\u0165.<\/p>\n

     <\/p>\n

    Viacej zauj\u00edmav\u00fdch inform\u00e1ci\u00ed n\u00e1jdete TU<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

    \u017divotn\u00e9 minimum 198,09\u00a0eura\/mesiac\u00a0– \u017eivotn\u00e9 minimum jednej plnoletej fyzickej osoby do 30. 6. 2015. K 1. j\u00falu 2014 sa \u017eivotn\u00e9 minimum nezvy\u0161ovalo.<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[45,1],"tags":[],"class_list":["post-73110","post","type-post","status-publish","format-standard","hentry","category-nas-tip","category-nezaradene","eq-blocks"],"_links":{"self":[{"href":"https:\/\/www.slovaklinesmagazin.sk\/cms\/wp-json\/wp\/v2\/posts\/73110","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.slovaklinesmagazin.sk\/cms\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.slovaklinesmagazin.sk\/cms\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.slovaklinesmagazin.sk\/cms\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/www.slovaklinesmagazin.sk\/cms\/wp-json\/wp\/v2\/comments?post=73110"}],"version-history":[{"count":1,"href":"https:\/\/www.slovaklinesmagazin.sk\/cms\/wp-json\/wp\/v2\/posts\/73110\/revisions"}],"predecessor-version":[{"id":73111,"href":"https:\/\/www.slovaklinesmagazin.sk\/cms\/wp-json\/wp\/v2\/posts\/73110\/revisions\/73111"}],"wp:attachment":[{"href":"https:\/\/www.slovaklinesmagazin.sk\/cms\/wp-json\/wp\/v2\/media?parent=73110"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.slovaklinesmagazin.sk\/cms\/wp-json\/wp\/v2\/categories?post=73110"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.slovaklinesmagazin.sk\/cms\/wp-json\/wp\/v2\/tags?post=73110"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}