{"id":3333,"date":"2026-08-03T10:46:15","date_gmt":"2026-08-03T08:46:15","guid":{"rendered":"https:\/\/www.dobry-uctovnik.sk\/?p=3333"},"modified":"2026-08-05T11:35:51","modified_gmt":"2026-08-05T09:35:51","slug":"mikroodvody-szco-od-1-7-2026","status":"publish","type":"post","link":"http:\/\/www.dobry-uctovnik.sk\/en\/mikroodvody-szco-od-1-7-2026\/","title":{"rendered":"Mikroodvody SZ\u010cO od 1.7.2026"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"3333\" class=\"elementor elementor-3333\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-234718d8 e-flex e-con-boxed e-con e-parent\" data-id=\"234718d8\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-2d66299b e-flex e-con-boxed e-con e-child\" data-id=\"2d66299b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7fb50b9 elementor-widget elementor-widget-jkit_post_terms\" data-id=\"7fb50b9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_post_terms.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-post-terms jeg_module___6a88811026524\" ><span class=\"post-terms\"><span class=\"term-list \">\u00da\u010dtovn\u00edctvo a dane<\/span><\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1a7f431c elementor-widget__width-inherit elementor-widget elementor-widget-jkit_post_title\" data-id=\"1a7f431c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_post_title.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-post-title jeg_module__1_6a88811027788\" ><h1 class=\"post-title style-color \">Mikroodvody SZ\u010cO od 1.7.2026<\/h1><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4e087a0b e-flex e-con-boxed e-con e-parent\" data-id=\"4e087a0b\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-75c9b4c2 e-con-full e-flex e-con e-child\" data-id=\"75c9b4c2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-a8025f7 e-flex e-con-boxed e-con e-child\" data-id=\"a8025f7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a28c269 elementor-widget elementor-widget-jkit_post_featured_image\" data-id=\"a28c269\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_post_featured_image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-post-featured-image jeg_module__2_6a88811028248\" ><div class=\"post-featured-image \"><img fetchpriority=\"high\" decoding=\"async\" width=\"2560\" height=\"1707\" src=\"https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/08\/serious-young-man-accountant-financier-analyst-auditor-sits-office-table-scaled.jpg\" class=\"attachment-full size-full wp-post-image\" alt=\"\" srcset=\"https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/08\/serious-young-man-accountant-financier-analyst-auditor-sits-office-table-scaled.jpg 2560w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/08\/serious-young-man-accountant-financier-analyst-auditor-sits-office-table-300x200.jpg 300w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/08\/serious-young-man-accountant-financier-analyst-auditor-sits-office-table-1024x683.jpg 1024w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/08\/serious-young-man-accountant-financier-analyst-auditor-sits-office-table-768x512.jpg 768w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/08\/serious-young-man-accountant-financier-analyst-auditor-sits-office-table-1536x1024.jpg 1536w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/08\/serious-young-man-accountant-financier-analyst-auditor-sits-office-table-2048x1365.jpg 2048w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/08\/serious-young-man-accountant-financier-analyst-auditor-sits-office-table-18x12.jpg 18w\" sizes=\"(max-width: 2560px) 100vw, 2560px\" \/><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-45a96f8e e-flex e-con-boxed e-con e-child\" data-id=\"45a96f8e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-6401bd4 e-con-full e-flex e-con e-child\" data-id=\"6401bd4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-524f555 elementor-widget elementor-widget-heading\" data-id=\"524f555\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Autor<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-169174b8 elementor-widget-tablet__width-auto elementor-widget elementor-widget-jkit_post_author\" data-id=\"169174b8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_post_author.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-post-author jeg_module__3_6a88811028e47\" ><p class=\"post-author \">Dobryuctovnik<\/p><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-743255a4 e-con-full e-flex e-con e-child\" data-id=\"743255a4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-29d08e17 elementor-widget elementor-widget-heading\" data-id=\"29d08e17\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Publikovan\u00e9<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3d15bb7c elementor-widget__width-auto elementor-widget elementor-widget-jkit_post_date\" data-id=\"3d15bb7c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_post_date.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-post-date jeg_module__4_6a88811029812\" ><p class=\"post-date \">3. August 2026<\/p><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5e94d66d e-con-full e-flex e-con e-child\" data-id=\"5e94d66d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6cb28ac5 elementor-widget elementor-widget-heading\" data-id=\"6cb28ac5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Zdie\u013eajte \u010dl\u00e1nok<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-69f637cc jkit-social-shape shape-none elementor-widget elementor-widget-jkit_social_share\" data-id=\"69f637cc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_social_share.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-social-share jeg_module__5_6a8881102abb0\" ><ul class=\"social-share-list\"><li class=\"elementor-repeater-item-1c57925\" data-social=\"facebook\">\n\t\t\t\t<a href=\"#\" class=\"facebook social-icon\" aria-label=\"social-share\"><i aria-hidden=\"true\" class=\"jki jki-facebook-light\"><\/i><\/a>\n\t\t\t<\/li><li class=\"elementor-repeater-item-5b7460c\" data-social=\"twitter\">\n\t\t\t\t<a href=\"#\" class=\"twitter social-icon\" aria-label=\"social-share\"><i aria-hidden=\"true\" class=\"jki jki-twitter-light\"><\/i><\/a>\n\t\t\t<\/li><li class=\"elementor-repeater-item-3dfe5c2\" data-social=\"whatsapp\">\n\t\t\t\t<a href=\"#\" class=\"whatsapp social-icon\" aria-label=\"social-share\"><i aria-hidden=\"true\" class=\"jki jki-whatsapp-1-light\"><\/i><\/a>\n\t\t\t<\/li><li class=\"elementor-repeater-item-724ad86\" data-social=\"linkedin\">\n\t\t\t\t<a href=\"#\" class=\"linkedin social-icon\" aria-label=\"social-share\"><i aria-hidden=\"true\" class=\"jki jki-linkedin-light\"><\/i><\/a>\n\t\t\t<\/li><\/ul><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6abf0aff e-con-full e-flex e-con e-child\" data-id=\"6abf0aff\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1bfa4f5 elementor-widget elementor-widget-jkit_heading\" data-id=\"1bfa4f5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-heading  align-left align-tablet- align-mobile- jeg_module__6_6a8881102ce31\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\"><\/h2><\/div><div class=\"heading-section-description\"><p>Od 1. j\u00fala 2026 sa v\u00fdrazne menia pravidl\u00e1 platenia soci\u00e1lnych odvodov pre SZ\u010cO. Zni\u017euje sa pr\u00edjmov\u00e1 hranica pre vznik povinn\u00e9ho poistenia a \u010das\u0165 podnikate\u013eov s ni\u017e\u0161\u00edmi pr\u00edjmami za\u010d\u00edna plati\u0165 takzvan\u00e9 mikroodvody.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-211e2b8 elementor-widget elementor-widget-jkit_heading\" data-id=\"211e2b8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-heading  align-left align-tablet- align-mobile- jeg_module__7_6a8881102daa0\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Nov\u00e1 pr\u00edjmov\u00e1 hranica pre vznik povinn\u00e9ho poistenia<\/h2><\/div><div class=\"heading-section-description\"><p class=\"font-claude-response-body break-words whitespace-normal\" dir=\"ltr\" data-sourcepos=\"7:1-7:378;544-921\">P\u00f4vodne schv\u00e1len\u00e1 \u00faprava v r\u00e1mci konsolida\u010dn\u00e9ho bal\u00ed\u010dka po\u010d\u00edtala s t\u00fdm, \u017ee ur\u010dit\u00fa v\u00fd\u0161ku soci\u00e1lnych odvodov bude plati\u0165 ka\u017ed\u00e1 SZ\u010cO bez oh\u013eadu na v\u00fd\u0161ku pr\u00edjmov. Novela z\u00e1kona o soci\u00e1lnom poisten\u00ed v\u0161ak dodato\u010dne <strong>ponechala takzvan\u00fd pr\u00edjmov\u00fd test<\/strong>. Povinn\u00e9 nemocensk\u00e9 a d\u00f4chodkov\u00e9 poistenie tak automaticky nevznikne ka\u017edej osobe, ktor\u00e1 podnik\u00e1 alebo m\u00e1 opr\u00e1vnenie na podnikanie.<\/p><p class=\"font-claude-response-body break-words whitespace-normal\" dir=\"ltr\" data-sourcepos=\"9:1-9:193;923-1115\">Na\u010falej sa posudzuje <strong>v\u00fd\u0161ka pr\u00edjmov<\/strong> z podnikania a z inej samostatnej z\u00e1robkovej \u010dinnosti za rozhoduj\u00face obdobie. Ak pr\u00edjem nepresiahne z\u00e1konom stanoven\u00fa sumu, SZ\u010cO nebude povinne poisten\u00e1.<\/p><p class=\"font-claude-response-body break-words whitespace-normal\" dir=\"ltr\" data-sourcepos=\"11:1-11:413;1117-1529\">Oproti minul\u00fdm rokom sa v\u0161ak t\u00e1to hranica <strong>v\u00fdrazne zni\u017euje<\/strong>. Pre pos\u00fadenie k 1.7.2026 je stanoven\u00e1 na <strong>2 876,90 \u20ac<\/strong>, pri\u010dom sa posudzuj\u00fa pr\u00edjmy dosiahnut\u00e9 za <strong>kalend\u00e1rny rok 2025<\/strong>. Ide o 10,5-n\u00e1sobok \u017eivotn\u00e9ho minima platn\u00e9ho pre jednu plnolet\u00fa fyzick\u00fa osobu. Hranica sa bude ka\u017edoro\u010dne upravova\u0165 pod\u013ea v\u00fd\u0161ky \u017eivotn\u00e9ho minima \u2013 pri posudzovan\u00ed pr\u00edjmov za rok 2026 (teda k 1.7.2027) bude vo v\u00fd\u0161ke 2 983,37 \u20ac.<\/p><p class=\"font-claude-response-body break-words whitespace-normal\" dir=\"ltr\" data-sourcepos=\"13:1-13:245;1531-1775\">Bez t\u00fdchto \u00faprav by od 1. j\u00fala 2026 neplatili soci\u00e1lne odvody SZ\u010cO s pr\u00edjmami do 9 144 eur za rok 2025. Pr\u00e1ve pre tieto n\u00edzkopr\u00edjmov\u00e9 SZ\u010cO boli zaveden\u00e9 mikroodvody a dodato\u010dn\u00e1 novela z\u00e1rove\u0148 ponechala pr\u00edjmov\u00fd test s v\u00fdrazne zn\u00ed\u017eenou hranicou.<\/p><p class=\"font-claude-response-body break-words whitespace-normal\" dir=\"ltr\" data-sourcepos=\"15:1-15:223;1777-1999\"><strong>Pozn\u00e1mka:<\/strong> \u010cl\u00e1nok sa venuje SZ\u010cO, ktor\u00e9 pod\u00e1vaj\u00fa da\u0148ov\u00e9 priznanie v riadnej lehote. Podnikate\u013eom s odkladom lehoty na podanie da\u0148ov\u00e9ho priznania sa vznik povinn\u00e9ho poistenia posudzuje a\u017e k <strong>1. okt\u00f3bru<\/strong>, nie k 1. j\u00falu.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ac33ab1 e-con-full e-flex e-con e-child\" data-id=\"ac33ab1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-634495c e-con-full e-flex e-con e-child\" data-id=\"634495c\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-91ce21a e-flex e-con-boxed e-con e-child\" data-id=\"91ce21a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-764abba elementor-widget elementor-widget-heading\" data-id=\"764abba\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Potrebujete zalo\u017ei\u0165 s.r.o.?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-912d055 elementor-widget elementor-widget-heading\" data-id=\"912d055\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Postar\u00e1me sa o cel\u00fd proces zalo\u017eenia s.r.o. vr\u00e1tane \u00favodnej konzult\u00e1cie.<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ac7ba32 elementor-widget-mobile__width-inherit elementor-widget elementor-widget-jkit_button\" data-id=\"ac7ba32\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-button  icon-position-after jeg_module__8_6a8881102f2a2\" ><a href=\"https:\/\/www.dobry-uctovnik.sk\/zalozenie-sro\/\" class=\"jkit-button-wrapper\">M\u00e1m z\u00e1ujem o zalo\u017eenie s.r.o.<\/a><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e8cfb8d elementor-widget elementor-widget-jkit_heading\" data-id=\"e8cfb8d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-heading  align-left align-tablet- align-mobile- jeg_module__9_6a8881102fd98\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Tri odvodov\u00e9 re\u017eimy od 1.7.2026<\/h2><\/div><div class=\"heading-section-description\"><p class=\"font-claude-response-body break-words whitespace-normal\" dir=\"ltr\" data-sourcepos=\"19:1-19:84;2037-2120\">Od 1. j\u00fala 2026 platia pre SZ\u010cO tri odvodov\u00e9 re\u017eimy pod\u013ea v\u00fd\u0161ky pr\u00edjmu za rok 2025:<\/p><div class=\"overflow-x-auto w-full px-2 mb-6 print:overflow-x-visible\" dir=\"ltr\" data-sourcepos=\"21:1-25:64;2122-2359\"><table class=\"min-w-full border-collapse text-sm leading-[1.7] whitespace-normal\"><thead class=\"text-left\"><tr><th class=\"text-text-100 border-b-0.5 border-[hsl(var(--border-300)\/0.6)] py-2 pr-4 align-top font-bold\" scope=\"col\">Pr\u00edjmy za rok 2025<\/th><th class=\"text-text-100 border-b-0.5 border-[hsl(var(--border-300)\/0.6)] py-2 pr-4 align-top font-bold\" scope=\"col\">Soci\u00e1lne poistenie od 1.7.2026<\/th><\/tr><\/thead><tbody><tr><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">do 2 876,90 \u20ac<\/td><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">bez povinn\u00e9ho poistenia<\/td><\/tr><tr><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">nad 2 876,90 \u20ac do 9 144 \u20ac<\/td><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">mikroodvod <strong>131,34 \u20ac<\/strong> mesa\u010dne<\/td><\/tr><tr><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">nad 9 144 \u20ac<\/td><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">\u0161tandardn\u00e9 odvody (min. <strong>303,11 \u20ac<\/strong> mesa\u010dne)<\/td><\/tr><\/tbody><\/table><\/div><p class=\"font-claude-response-body break-words whitespace-normal\" dir=\"ltr\" data-sourcepos=\"27:1-27:29;2361-2389\"><em>Zdroj: Vlastn\u00e9 spracovanie<\/em><\/p><p class=\"font-claude-response-body break-words whitespace-normal\" dir=\"ltr\" data-sourcepos=\"29:1-29:177;2391-2567\">Soci\u00e1lna pois\u0165ov\u0148a bude pr\u00edjem SZ\u010cO posudzova\u0165 ka\u017edoro\u010dne k 1. j\u00falu (alebo k 1. okt\u00f3bru pri pred\u013a\u017eenej lehote na podanie da\u0148ov\u00e9ho priznania), podobne ako pred 1. janu\u00e1rom 2026.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b6ac77d elementor-widget elementor-widget-jkit_heading\" data-id=\"b6ac77d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-heading  align-left align-tablet- align-mobile- jeg_module__10_6a88811030c2f\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Kto neplat\u00ed soci\u00e1lne odvody v\u00f4bec<\/h2><\/div><div class=\"heading-section-description\"><p class=\"font-claude-response-body break-words whitespace-normal\" dir=\"ltr\" data-sourcepos=\"33:1-33:156;2607-2762\">Ak SZ\u010cO dosiahla za rok 2025 pr\u00edjem z podnikania a z inej samostatnej z\u00e1robkovej \u010dinnosti <strong>najviac 2 876,90 \u20ac<\/strong>, povinn\u00e9 soci\u00e1lne poistenie jej nevznikne.<\/p><p class=\"font-claude-response-body break-words whitespace-normal\" dir=\"ltr\" data-sourcepos=\"35:1-35:192;2764-2955\">Rovnak\u00e9 pravidlo plat\u00ed aj pre osoby, ktor\u00e9 za rok 2025 <strong>nemuseli poda\u0165 da\u0148ov\u00e9 priznanie<\/strong> z d\u00f4vodu n\u00edzkeho pr\u00edjmu. Ani tieto SZ\u010cO nebud\u00fa od 1. j\u00fala 2026 plati\u0165 odvody do Soci\u00e1lnej pois\u0165ovne.<\/p><p class=\"font-claude-response-body break-words whitespace-normal\" dir=\"ltr\" data-sourcepos=\"37:1-37:146;2957-3102\">Z okruhu SZ\u010cO s\u00fa na\u010falej vyl\u00fa\u010den\u00e9 osoby, ktor\u00e9 na z\u00e1klade zmluvy vykon\u00e1vaj\u00fa <strong>osobn\u00fa asistenciu<\/strong> fyzickej osobe s \u0165a\u017ek\u00fdm zdravotn\u00fdm postihnut\u00edm.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c0caa8b elementor-widget elementor-widget-jkit_heading\" data-id=\"c0caa8b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-heading  align-left align-tablet- align-mobile- jeg_module__11_6a888110317e1\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Kto plat\u00ed mikroodvody<\/h2><\/div><div class=\"heading-section-description\"><p class=\"font-claude-response-body break-words whitespace-normal\" dir=\"ltr\" data-sourcepos=\"41:1-41:106;3130-3235\">Novela zav\u00e1dza od 1.7.2026 platenie takzvan\u00fdch <strong>mikroodvodov<\/strong>, ktor\u00e9 sa t\u00fdkaj\u00fa SZ\u010cO s ni\u017e\u0161\u00edmi pr\u00edjmami.<\/p><p class=\"font-claude-response-body break-words whitespace-normal\" dir=\"ltr\" data-sourcepos=\"43:1-43:199;3237-3435\">Ak pr\u00edjem SZ\u010cO za rok 2025 <strong>presiahol 2 876,90 \u20ac, ale nebol vy\u0161\u0161\u00ed ako 9 144 \u20ac<\/strong>, poistn\u00e9 sa nepo\u010d\u00edta zo \u0161tandardn\u00e9ho minim\u00e1lneho vymeriavacieho z\u00e1kladu, ale z <strong>osobitn\u00e9ho vymeriavacieho z\u00e1kladu<\/strong>.<\/p><p class=\"font-claude-response-body break-words whitespace-normal\" dir=\"ltr\" data-sourcepos=\"45:1-45:151;3437-3587\">Osobitn\u00fd vymeriavac\u00ed z\u00e1klad predstavuje v obdob\u00ed od 1. j\u00fala 2026 do 31. decembra 2026 sumu <strong>396,24 \u20ac<\/strong>. Mesa\u010dn\u00e9 poistn\u00e9 z tejto sumy je <strong>131,34 \u20ac<\/strong>.<\/p><h3 class=\"text-text-100 mt-2 -mb-1 text-base font-bold\" dir=\"ltr\" data-sourcepos=\"47:1-47:53;3589-3641\">Pr\u00edklad: vznik poistenia a platenie mikroodvodov<\/h3><p class=\"font-claude-response-body break-words whitespace-normal\" dir=\"ltr\" data-sourcepos=\"49:1-49:270;3643-3912\">Pani J\u00falia si privyr\u00e1ba ako upratova\u010dka a \u017eivnostensk\u00e9 opr\u00e1vnenie m\u00e1 od roku 2023. K 30. j\u00fanu 2026 nie je povinne poisten\u00e1. K 1. j\u00falu 2026 sa vykon\u00e1 pr\u00edjmov\u00fd test pod\u013ea jej pr\u00edjmu za rok 2025, ktor\u00fd dosiahol <strong>8 000 \u20ac<\/strong> (presiahol 2 876,90 \u20ac a nebol vy\u0161\u0161\u00ed ako 9 144 \u20ac).<\/p><p class=\"font-claude-response-body break-words whitespace-normal\" dir=\"ltr\" data-sourcepos=\"51:1-51:237;3914-4150\">Povinn\u00e9 poistenie jej vznikne 1. j\u00fala 2026 a bude plati\u0165 poistn\u00e9 z osobitn\u00e9ho vymeriavacieho z\u00e1kladu 396,24 \u20ac, teda <strong>mikroodvod 131,34 \u20ac<\/strong> mesa\u010dne. Ak by dosiahla pr\u00edjem ni\u017e\u0161\u00ed alebo rovn\u00fd 2 876,90 \u20ac, povinn\u00e9 poistenie by jej nevzniklo.<\/p><p class=\"font-claude-response-body break-words whitespace-normal\" dir=\"ltr\" data-sourcepos=\"53:1-53:213;4152-4364\"><strong>Upozornenie:<\/strong> Povinn\u00e9 poistenie m\u00f4\u017ee od 1. j\u00fala 2026 vznikn\u00fa\u0165 aj SZ\u010cO, ktor\u00e9 v roku 2025 neboli opr\u00e1vnen\u00e9 na v\u00fdkon samostatnej z\u00e1robkovej \u010dinnosti alebo ju vykon\u00e1vali bez opr\u00e1vnenia (napr\u00edklad umelci, autori).<\/p><h3 class=\"text-text-100 mt-2 -mb-1 text-base font-bold\" dir=\"ltr\" data-sourcepos=\"55:1-55:50;4366-4415\">Pr\u00edklad: vznik poistenia po obnoven\u00ed \u017eivnosti<\/h3><p class=\"font-claude-response-body break-words whitespace-normal\" dir=\"ltr\" data-sourcepos=\"57:1-57:340;4417-4756\">Pani Anna mala \u017eivnostensk\u00e9 opr\u00e1vnenie do 31. decembra 2024. V roku 2026 sa rozhodla znovu podnika\u0165 a opr\u00e1vnenie jej op\u00e4tovne vzniklo 1. febru\u00e1ra 2026. Do 30. j\u00fana 2026 sa na \u0148u vz\u0165ahuje star\u00e1 pr\u00e1vna \u00faprava. Ke\u010f\u017ee za rok 2024 neprekro\u010dila stanoven\u00fa hranicu pr\u00edjmu, povinn\u00e9 poistenie jej nevzniklo a k 30. j\u00fanu 2026 nie je povinne poisten\u00e1.<\/p><p class=\"font-claude-response-body break-words whitespace-normal\" dir=\"ltr\" data-sourcepos=\"59:1-59:229;4758-4986\">K 1. j\u00falu 2026 sa vykon\u00e1 pr\u00edjmov\u00fd test pod\u013ea pr\u00edjmu za rok 2025. Ke\u010f\u017ee v roku 2025 nebola SZ\u010cO a nepodala da\u0148ov\u00e9 priznanie za rok 2025, povinn\u00e9 poistenie jej vznikne od 1. j\u00fala 2026 a bude plati\u0165 <strong>mikroodvod 131,34 \u20ac<\/strong> mesa\u010dne.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6f30a5a elementor-widget elementor-widget-jkit_heading\" data-id=\"6f30a5a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-heading  align-left align-tablet- align-mobile- jeg_module__12_6a888110325d4\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Kto plat\u00ed \u0161tandardn\u00e9 soci\u00e1lne odvody<\/h2><\/div><div class=\"heading-section-description\"><p class=\"font-claude-response-body break-words whitespace-normal\" dir=\"ltr\" data-sourcepos=\"63:1-63:341;5029-5369\">Ak pr\u00edjem SZ\u010cO za rok 2025 <strong>presiahne 9 144 \u20ac<\/strong>, v\u00fd\u0161ka poistn\u00e9ho sa ur\u010d\u00ed \u0161tandardn\u00fdm sp\u00f4sobom zo z\u00e1kladu dane. Pou\u017eije sa vymeriavac\u00ed z\u00e1klad vypo\u010d\u00edtan\u00fd pod\u013ea z\u00e1konn\u00e9ho vzorca: podiel jednej dvan\u00e1stiny z\u00e1kladu dane z pr\u00edjmov z podnikania a z inej samostatnej z\u00e1robkovej \u010dinnosti, upraven\u00e9ho o z\u00e1konom stanoven\u00e9 polo\u017eky, a koeficientu 1,486.<\/p><p class=\"font-claude-response-body break-words whitespace-normal\" dir=\"ltr\" data-sourcepos=\"65:1-65:313;5371-5683\">Pri platen\u00ed odvodov je potrebn\u00e9 re\u0161pektova\u0165 <strong>minim\u00e1lny vymeriavac\u00ed z\u00e1klad<\/strong>, ktor\u00fd je v roku 2026 vo v\u00fd\u0161ke <strong>914,40 \u20ac<\/strong>. Znamen\u00e1 to, \u017ee SZ\u010cO platiace \u0161tandardn\u00e9 odvody musia v roku 2026 plati\u0165 <strong>minim\u00e1lne 303,11 \u20ac<\/strong> mesa\u010dne. Pod\u013ea \u00fadajov Soci\u00e1lnej pois\u0165ovne plat\u00ed pribli\u017ene <strong>80 % SZ\u010cO<\/strong> pr\u00e1ve minim\u00e1lne odvody.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d0528e0 elementor-widget elementor-widget-jkit_heading\" data-id=\"d0528e0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-heading  align-left align-tablet- align-mobile- jeg_module__13_6a88811033136\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Odvodov\u00e9 pr\u00e1zdniny pre za\u010d\u00ednaj\u00facich podnikate\u013eov<\/h2><\/div><div class=\"heading-section-description\"><p class=\"font-claude-response-body break-words whitespace-normal\" dir=\"ltr\" data-sourcepos=\"69:1-69:353;5738-6090\">Od roku 2026 sa zmenili aj pravidl\u00e1 <strong>odvodov\u00fdch pr\u00e1zdnin<\/strong>, teda obdobia na za\u010diatku podnikania, po\u010das ktor\u00e9ho nevznik\u00e1 povinnos\u0165 plati\u0165 soci\u00e1lne odvody. Tento re\u017eim sa vz\u0165ahuje na za\u010d\u00ednaj\u00facich podnikate\u013eov a tie\u017e na osoby, ktor\u00fdm od z\u00e1niku posledn\u00e9ho opr\u00e1vnenia alebo skon\u010denia poslednej samostatnej z\u00e1robkovej \u010dinnosti uplynulo viac ako 60 mesiacov.<\/p><p class=\"font-claude-response-body break-words whitespace-normal\" dir=\"ltr\" data-sourcepos=\"71:1-71:121;6092-6212\">Povinn\u00e9 poistenie SZ\u010cO vznik\u00e1 od <strong>prv\u00e9ho d\u0148a \u0161iesteho kalend\u00e1rneho mesiaca<\/strong> nasleduj\u00faceho po mesiaci, od ktor\u00e9ho SZ\u010cO:<\/p><ul class=\"[li_&amp;]:mb-0 [li_&amp;]:mt-1 [li_&amp;]:gap-1 [&amp;:not(:last-child)_ul]:pb-1 [&amp;:not(:last-child)_ol]:pb-1 list-disc flex flex-col gap-1 pl-8 mb-3 print:block print:space-y-1\" dir=\"ltr\" data-sourcepos=\"73:1-74:242;6214-6557\"><li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"73:1-73:102;6214-6315\">je opr\u00e1vnen\u00e1 na v\u00fdkon alebo prev\u00e1dzkovanie podnikania a inej samostatnej z\u00e1robkovej \u010dinnosti, alebo<\/li><li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"74:1-74:242;6316-6557\">pod\u013ea svojho \u010destn\u00e9ho vyhl\u00e1senia vykon\u00e1va t\u00fato z\u00e1robkov\u00fa \u010dinnos\u0165 (t\u00fdka sa SZ\u010cO bez opr\u00e1vnenia, teda autorov a umelcov \u2013 najsk\u00f4r od prv\u00e9ho d\u0148a \u0161iesteho kalend\u00e1rneho mesiaca po mesiaci, v ktorom bolo vyhl\u00e1senie doru\u010den\u00e9 Soci\u00e1lnej pois\u0165ovni).<\/li><\/ul><p class=\"font-claude-response-body break-words whitespace-normal\" dir=\"ltr\" data-sourcepos=\"76:1-76:185;6559-6743\">Pr\u00edjmov\u00fd test sa u t\u00fdchto os\u00f4b prv\u00fdkr\u00e1t vykon\u00e1 a\u017e <strong>po uplynut\u00ed odvodov\u00fdch pr\u00e1zdnin<\/strong> \u2013 k 1. j\u00falu (respekt\u00edve 1. okt\u00f3bru) kalend\u00e1rneho roka nasleduj\u00faceho po vzniku povinn\u00e9ho poistenia.<\/p><h3 class=\"text-text-100 mt-2 -mb-1 text-base font-bold\" dir=\"ltr\" data-sourcepos=\"78:1-78:59;6745-6803\">Pr\u00edklad: odvodov\u00e9 pr\u00e1zdniny u za\u010d\u00ednaj\u00facej \u017eivnostn\u00ed\u010dky<\/h3><p class=\"font-claude-response-body break-words whitespace-normal\" dir=\"ltr\" data-sourcepos=\"80:1-80:168;6805-6972\">Pani Lenke vzniklo \u017eivnostensk\u00e9 opr\u00e1vnenie na \u00fa\u010dtovn\u00e9 slu\u017eby <strong>15. marca 2026<\/strong>. Nikdy predt\u00fdm nebola SZ\u010cO. D\u0148om vzniku opr\u00e1vnenia jej za\u010dn\u00fa plyn\u00fa\u0165 odvodov\u00e9 pr\u00e1zdniny.<\/p><p class=\"font-claude-response-body break-words whitespace-normal\" dir=\"ltr\" data-sourcepos=\"82:1-82:154;6974-7127\">Povinn\u00e9 poistenie jej vznikne od prv\u00e9ho d\u0148a \u0161iesteho kalend\u00e1rneho mesiaca nasleduj\u00faceho po mesiaci, v ktorom za\u010dala podnika\u0165, teda <strong>1. septembra 2026<\/strong>:<\/p><div class=\"overflow-x-auto w-full px-2 mb-6 print:overflow-x-visible\" dir=\"ltr\" data-sourcepos=\"84:1-91:35;7129-7343\"><table class=\"min-w-full border-collapse text-sm leading-[1.7] whitespace-normal\"><thead class=\"text-left\"><tr><th class=\"text-text-100 border-b-0.5 border-[hsl(var(--border-300)\/0.6)] py-2 pr-4 align-top font-bold\" scope=\"col\">Poradie mesiaca<\/th><th class=\"text-text-100 border-b-0.5 border-[hsl(var(--border-300)\/0.6)] py-2 pr-4 align-top font-bold\" scope=\"col\">Kalend\u00e1rny mesiac<\/th><\/tr><\/thead><tbody><tr><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">1. mesiac<\/td><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">apr\u00edl 2026<\/td><\/tr><tr><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">2. mesiac<\/td><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">m\u00e1j 2026<\/td><\/tr><tr><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">3. mesiac<\/td><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">j\u00fan 2026<\/td><\/tr><tr><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">4. mesiac<\/td><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">j\u00fal 2026<\/td><\/tr><tr><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">5. mesiac<\/td><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">august 2026<\/td><\/tr><tr><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">6. mesiac<\/td><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\"><strong>september 2026<\/strong><\/td><\/tr><\/tbody><\/table><\/div><p class=\"font-claude-response-body break-words whitespace-normal\" dir=\"ltr\" data-sourcepos=\"95:1-95:268;7375-7642\">Po skon\u010den\u00ed odvodov\u00fdch pr\u00e1zdnin bude plati\u0165 poistn\u00e9 z osobitn\u00e9ho vymeriavacieho z\u00e1kladu, teda <strong>mikroodvod 131,34 \u20ac<\/strong> mesa\u010dne. Pr\u00edjmov\u00fd test sa u nej prv\u00fdkr\u00e1t vykon\u00e1 a\u017e k 1. j\u00falu 2027 (respekt\u00edve k 1. okt\u00f3bru 2027 pri pred\u013a\u017eenej lehote na podanie da\u0148ov\u00e9ho priznania).<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-59b7958 elementor-widget elementor-widget-jkit_heading\" data-id=\"59b7958\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-heading  align-left align-tablet- align-mobile- jeg_module__14_6a8881103433a\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Splatnos\u0165 soci\u00e1lnych odvodov<\/h2><\/div><div class=\"heading-section-description\"><p class=\"font-claude-response-body break-words whitespace-normal\" dir=\"ltr\" data-sourcepos=\"99:1-99:241;7677-7917\">Soci\u00e1lne odvody s\u00fa splatn\u00e9 v\u017edy <strong>do 8. d\u0148a<\/strong> kalend\u00e1rneho mesiaca nasleduj\u00faceho po mesiaci, za ktor\u00fd sa poistn\u00e9 plat\u00ed. Ak 8. de\u0148 pripadne na sobotu, nede\u013eu alebo de\u0148 pracovn\u00e9ho pokoja, posledn\u00fdm d\u0148om splatnosti je nasleduj\u00faci pracovn\u00fd de\u0148.<\/p><p class=\"font-claude-response-body break-words whitespace-normal\" dir=\"ltr\" data-sourcepos=\"101:1-101:162;7919-8080\">SZ\u010cO, ktor\u00fdm vznikne alebo pokra\u010duje povinn\u00e9 poistenie od 1. j\u00fala 2026, zaplatia poistn\u00e9 za j\u00fal <strong>do 10. augusta 2026<\/strong>, ke\u010f\u017ee 8. august 2026 pripadne na sobotu.<\/p><p class=\"font-claude-response-body break-words whitespace-normal\" dir=\"ltr\" data-sourcepos=\"103:1-103:50;8082-8131\">Pri \u00fahrade poistn\u00e9ho platia tieto identifik\u00e1tory:<\/p><div class=\"overflow-x-auto w-full px-2 mb-6 print:overflow-x-visible\" dir=\"ltr\" data-sourcepos=\"105:1-109:47;8133-8292\"><table class=\"min-w-full border-collapse text-sm leading-[1.7] whitespace-normal\"><thead class=\"text-left\"><tr><th class=\"text-text-100 border-b-0.5 border-[hsl(var(--border-300)\/0.6)] py-2 pr-4 align-top font-bold\" scope=\"col\">Symbol<\/th><th class=\"text-text-100 border-b-0.5 border-[hsl(var(--border-300)\/0.6)] py-2 pr-4 align-top font-bold\" scope=\"col\">Hodnota<\/th><\/tr><\/thead><tbody><tr><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">Kon\u0161tantn\u00fd symbol<\/td><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">3118<\/td><\/tr><tr><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">\u0160pecifick\u00fd symbol (za j\u00fal)<\/td><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">072026 alebo 202607<\/td><\/tr><tr><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">\u0160pecifick\u00fd symbol pri trvalom pr\u00edkaze<\/td><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">88<\/td><\/tr><\/tbody><\/table><\/div><p class=\"font-claude-response-body break-words whitespace-normal\" dir=\"ltr\" data-sourcepos=\"113:1-113:103;8324-8426\">Poistn\u00e9 sa uhr\u00e1dza na \u00fa\u010det pr\u00edslu\u0161nej pobo\u010dky Soci\u00e1lnej pois\u0165ovne pod pridelen\u00fdm variabiln\u00fdm symbolom.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d8f19e8 elementor-widget elementor-widget-jkit_heading\" data-id=\"d8f19e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-heading  align-left align-tablet- align-mobile- jeg_module__15_6a88811035140\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Komplexn\u00e9 zhrnutie zmien v soci\u00e1lnom poisten\u00ed od roku 2026<\/h2><\/div><div class=\"heading-section-description\"><p class=\"font-claude-response-body break-words whitespace-normal\" dir=\"ltr\" data-sourcepos=\"117:1-117:51;8491-8541\">Preh\u013ead hlavn\u00fdch zmien oproti stavu do 31.12.2025:<\/p><h4 class=\"text-text-100 mt-2 -mb-1 text-base font-bold\" dir=\"ltr\" data-sourcepos=\"119:1-119:25;8543-8567\">Vymeriavacie z\u00e1klady<\/h4><div class=\"overflow-x-auto w-full px-2 mb-6 print:overflow-x-visible\" dir=\"ltr\" data-sourcepos=\"121:1-125:43;8569-8767\"><table class=\"min-w-full border-collapse text-sm leading-[1.7] whitespace-normal\"><thead class=\"text-left\"><tr><th class=\"text-text-100 border-b-0.5 border-[hsl(var(--border-300)\/0.6)] py-2 pr-4 align-top font-bold\" scope=\"col\">Veli\u010dina<\/th><th class=\"text-text-100 border-b-0.5 border-[hsl(var(--border-300)\/0.6)] py-2 pr-4 align-top font-bold\" scope=\"col\">Do 31.12.2025<\/th><th class=\"text-text-100 border-b-0.5 border-[hsl(var(--border-300)\/0.6)] py-2 pr-4 align-top font-bold\" scope=\"col\">Od 1.1.2026<\/th><\/tr><\/thead><tbody><tr><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">Minim\u00e1lny VZ<\/td><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">715 \u20ac<\/td><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\"><strong>914,40 \u20ac<\/strong><\/td><\/tr><tr><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">Osobitn\u00fd VZ (mikroodvody)<\/td><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">neexistoval<\/td><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\"><strong>396,24 \u20ac<\/strong><\/td><\/tr><tr><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">Maxim\u00e1lny VZ<\/td><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">15 730 \u20ac<\/td><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\"><strong>16 764 \u20ac<\/strong><\/td><\/tr><\/tbody><\/table><\/div><p class=\"font-claude-response-body break-words whitespace-normal\" dir=\"ltr\" data-sourcepos=\"127:1-127:29;8769-8797\"><em>Zdroj: Vlastn\u00e9 spracovanie<\/em><\/p><h4 class=\"text-text-100 mt-2 -mb-1 text-base font-bold\" dir=\"ltr\" data-sourcepos=\"129:1-129:18;8799-8816\">V\u00fd\u0161ka odvodov<\/h4><div class=\"overflow-x-auto w-full px-2 mb-6 print:overflow-x-visible\" dir=\"ltr\" data-sourcepos=\"131:1-135:51;8818-9029\"><table class=\"min-w-full border-collapse text-sm leading-[1.7] whitespace-normal\"><thead class=\"text-left\"><tr><th class=\"text-text-100 border-b-0.5 border-[hsl(var(--border-300)\/0.6)] py-2 pr-4 align-top font-bold\" scope=\"col\">Veli\u010dina<\/th><th class=\"text-text-100 border-b-0.5 border-[hsl(var(--border-300)\/0.6)] py-2 pr-4 align-top font-bold\" scope=\"col\">Do 31.12.2025<\/th><th class=\"text-text-100 border-b-0.5 border-[hsl(var(--border-300)\/0.6)] py-2 pr-4 align-top font-bold\" scope=\"col\">Od 1.1.2026<\/th><\/tr><\/thead><tbody><tr><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">Minim\u00e1lne \u0161tandardn\u00e9 odvody<\/td><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">237,02 \u20ac<\/td><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\"><strong>303,11 \u20ac<\/strong><\/td><\/tr><tr><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">Mikroodvody<\/td><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">neexistovali<\/td><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\"><strong>131,34 \u20ac<\/strong><\/td><\/tr><tr><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">Maxim\u00e1lne odvody<\/td><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">5 214,49 \u20ac<\/td><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\"><strong>5 557,26 \u20ac<\/strong><\/td><\/tr><\/tbody><\/table><\/div><h3 class=\"text-text-100 mt-2 -mb-1 text-base font-bold\" dir=\"ltr\" data-sourcepos=\"139:1-139:42;9061-9102\">Pr\u00edjmov\u00e1 hranica a odvodov\u00e9 pr\u00e1zdniny<\/h3><ul class=\"[li_&amp;]:mb-0 [li_&amp;]:mt-1 [li_&amp;]:gap-1 [&amp;:not(:last-child)_ul]:pb-1 [&amp;:not(:last-child)_ol]:pb-1 list-disc flex flex-col gap-1 pl-8 mb-3 print:block print:space-y-1\" dir=\"ltr\" data-sourcepos=\"141:1-142:204;9104-9473\"><li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"141:1-141:166;9104-9269\"><strong>Oslobodenie od poistenia:<\/strong> hranica sa zni\u017euje z pr\u00edjmov do 9 144 \u20ac (12-n\u00e1sobok min. VZ) na <strong>pr\u00edjmy do 2 876,90 \u20ac<\/strong> (10,5-n\u00e1sobok \u017eivotn\u00e9ho minima) za rok 2025.<\/li><li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"142:1-142:204;9270-9473\"><strong>Odvodov\u00e9 pr\u00e1zdniny:<\/strong> skracuj\u00fa sa na<strong>\u00a06 mesiacov<\/strong>. Povinn\u00e9 poistenie vznik\u00e1 od prv\u00e9ho d\u0148a 6. kalend\u00e1rneho mesiaca nasleduj\u00faceho po mesiaci vzniku opr\u00e1vnenia alebo doru\u010denia \u010destn\u00e9ho vyhl\u00e1senia.<\/li><\/ul><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3694a5b e-flex e-con-boxed e-con e-parent\" data-id=\"3694a5b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-55342d6 elementor-widget elementor-widget-shortcode\" data-id=\"55342d6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><script id=\"mcjs\">!function(c,h,i,m,p){m=c.createElement(h),p=c.getElementsByTagName(h)[0],m.async=1,m.src=i,p.parentNode.insertBefore(m,p)}(document,\"script\",\"https:\/\/chimpstatic.com\/mcjs-connected\/js\/users\/ca41a6c1e0805c4d799bec8ae\/fabc377635da2f79608f6b656.js\");<\/script><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>\u00da\u010dtovn\u00edctvo a dane Mikroodvody SZ\u010cO od 1.7.2026 Autor Dobryuctovnik Publikovan\u00e9 3. August 2026 Zdie\u013eajte \u010dl\u00e1nok Od 1. j\u00fala 2026 sa v\u00fdrazne menia pravidl\u00e1 platenia soci\u00e1lnych odvodov pre SZ\u010cO. Zni\u017euje sa pr\u00edjmov\u00e1 hranica pre vznik povinn\u00e9ho poistenia a \u010das\u0165 podnikate\u013eov s ni\u017e\u0161\u00edmi pr\u00edjmami za\u010d\u00edna plati\u0165 takzvan\u00e9 mikroodvody. Nov\u00e1 pr\u00edjmov\u00e1 hranica pre vznik povinn\u00e9ho poistenia P\u00f4vodne schv\u00e1len\u00e1 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":3341,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-3333","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uctovnictvo-a-dane"],"_links":{"self":[{"href":"http:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/posts\/3333","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/comments?post=3333"}],"version-history":[{"count":9,"href":"http:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/posts\/3333\/revisions"}],"predecessor-version":[{"id":3346,"href":"http:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/posts\/3333\/revisions\/3346"}],"wp:featuredmedia":[{"embeddable":true,"href":"http:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/media\/3341"}],"wp:attachment":[{"href":"http:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/media?parent=3333"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/categories?post=3333"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/tags?post=3333"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}