{"id":825,"date":"2025-04-14T10:14:20","date_gmt":"2025-04-14T08:14:20","guid":{"rendered":"https:\/\/www.dobry-uctovnik.sk\/?p=825"},"modified":"2025-05-03T22:32:26","modified_gmt":"2025-05-03T20:32:26","slug":"odvody-szco-od-1-januara-2025","status":"publish","type":"post","link":"http:\/\/www.dobry-uctovnik.sk\/en\/odvody-szco-od-1-januara-2025\/","title":{"rendered":"Self-employed contributions from January 1, 2025"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"825\" class=\"elementor elementor-825\" 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___6a8bc6d298475\" ><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_6a8bc6d29a5c8\" ><h2 class=\"post-title style-color \">Odvody SZ\u010cO od 1. janu\u00e1ra 2025<\/h2><\/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-flex e-con-boxed e-con e-child\" data-id=\"75c9b4c2\" 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-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_6a8bc6d29b78b\" ><div class=\"post-featured-image \"><img fetchpriority=\"high\" decoding=\"async\" width=\"2560\" height=\"1707\" src=\"https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/04\/6ead5273-15ca-49a5-9ff4-1380cf9f3ee6-scaled.jpg\" class=\"attachment-full size-full wp-post-image\" alt=\"\" srcset=\"https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/04\/6ead5273-15ca-49a5-9ff4-1380cf9f3ee6-scaled.jpg 2560w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/04\/6ead5273-15ca-49a5-9ff4-1380cf9f3ee6-300x200.jpg 300w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/04\/6ead5273-15ca-49a5-9ff4-1380cf9f3ee6-1024x683.jpg 1024w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/04\/6ead5273-15ca-49a5-9ff4-1380cf9f3ee6-768x512.jpg 768w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/04\/6ead5273-15ca-49a5-9ff4-1380cf9f3ee6-1536x1024.jpg 1536w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/04\/6ead5273-15ca-49a5-9ff4-1380cf9f3ee6-2048x1365.jpg 2048w\" 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_6a8bc6d29cacb\" ><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_6a8bc6d29d721\" ><p class=\"post-date \">14. April 2025<\/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_6a8bc6d29ee93\" ><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<div class=\"elementor-element elementor-element-5d8176d7 e-con-full e-flex e-con e-child\" data-id=\"5d8176d7\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3d5b77bf elementor-widget elementor-widget-text-editor\" data-id=\"3d5b77bf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h5><strong>Zmeny v soci\u00e1lnom a zdravotnom poisten\u00ed pre SZ\u010cO od roku 2025<\/strong><\/h5><p>Od 1. janu\u00e1ra 2025 vst\u00fapia do platnosti viacer\u00e9 zmeny v oblasti soci\u00e1lneho a zdravotn\u00e9ho poistenia pre samostatne z\u00e1robkovo \u010dinn\u00e9 osoby (SZ\u010cO) na Slovensku. Tieto zmeny ovplyvnia v\u00fd\u0161ku\u00a0<b>minim\u00e1lnych<\/b>\u00a0a\u00a0<b>maxim\u00e1lnych odvodov<\/b>, ako aj podmienky povinnosti ich platenia.<\/p><p>V roku 2025 sa pri uplat\u0148ovan\u00ed nezdanite\u013en\u00fdch \u010dast\u00ed z\u00e1kladu dane bud\u00fa uplat\u0148ova\u0165 pravidl\u00e1, ktor\u00e9 zoh\u013ead\u0148uj\u00fa v\u00fd\u0161ku \u017eivotn\u00e9ho minima, charakter va\u0161ich pr\u00edjmov, rodinn\u00fa situ\u00e1ciu, v\u00fd\u0161ku zaplaten\u00fdch pr\u00edspevkov na doplnkov\u00e9 d\u00f4chodkov\u00e9 sporenie (III. pilier) a tie\u017e to, \u010di ste alebo nie ste poberate\u013eom d\u00f4chodku. Tento \u010dl\u00e1nok v\u00e1m poskytne komplexn\u00fd preh\u013ead o tom, kto m\u00e1 n\u00e1rok na N\u010cZD, ak\u00e9 typy nezdanite\u013en\u00fdch \u010dast\u00ed existuj\u00fa, ako ich z\u00edska\u0165, v akej v\u00fd\u0161ke sa uplat\u0148uj\u00fa, ak\u00e9 doklady s\u00fa potrebn\u00e9 a ak\u00e9 \u0161pecifik\u00e1 nast\u00e1vaj\u00fa pri r\u00f4znych \u017eivotn\u00fdch a pr\u00edjmov\u00fdch situ\u00e1ci\u00e1ch.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2ca529dc elementor-widget elementor-widget-jkit_heading\" data-id=\"2ca529dc\" 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_6a8bc6d2a18a8\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Zv\u00fd\u0161enie minim\u00e1lneho a maxim\u00e1lneho vymeriavacieho z\u00e1kladu<\/h2><\/div><div class=\"heading-section-description\"><p><strong>Minim\u00e1lny vymeriavac\u00ed z\u00e1klad<\/strong>\u00a0pre soci\u00e1lne a zdravotn\u00e9 odvody sa od 1. janu\u00e1ra 2025 zvy\u0161uje na\u00a0<strong>715 eur mesa\u010dne<\/strong>. T\u00e1to suma predstavuje 50 % priemernej mesa\u010dnej mzdy za rok 2023, ktor\u00e1 dosiahla\u00a0<strong>1\u202f430 eur<\/strong>. Zv\u00fd\u0161enie minim\u00e1lneho vymeriavacieho z\u00e1kladu znamen\u00e1, \u017ee SZ\u010cO bud\u00fa plati\u0165\u00a0<b>vy\u0161\u0161ie<\/b>\u00a0<b>minim\u00e1lne odvody<\/b>.<\/p><p><strong>Maxim\u00e1lny vymeriavac\u00ed z\u00e1klad<\/strong>\u00a0pre soci\u00e1lne odvody sa zvy\u0161uje na\u00a0<strong>15\u202f730 eur mesa\u010dne<\/strong>, \u010do predstavuje 11-n\u00e1sobok priemernej mesa\u010dnej mzdy za rok 2023. T\u00e1to zmena je s\u00fa\u010das\u0165ou konsolida\u010dn\u00e9ho bal\u00ed\u010dka pre zlep\u0161enie stavu verejn\u00fdch financi\u00ed. Pre zdravotn\u00e9 odvody maxim\u00e1lny vymeriavac\u00ed z\u00e1klad nie je stanoven\u00fd, \u010do znamen\u00e1, \u017ee horn\u00e1 hranica pre platenie zdravotn\u00fdch odvodov neexistuje.<\/p><p>Na N\u010cZD maj\u00fa n\u00e1rok len osoby s takzvan\u00fdmi \u201eakt\u00edvnymi pr\u00edjmami\u201c. Akt\u00edvne pr\u00edjmy s\u00fa definovan\u00e9 ako pr\u00edjmy zo z\u00e1vislej \u010dinnosti (napr. zamestnaneck\u00fd pr\u00edjem), pr\u00edjmy z podnikania (napr\u00edklad pr\u00edjem \u017eivnostn\u00edkov) a pr\u00edjmy z inej samostatnej z\u00e1robkovej \u010dinnosti (napr\u00edklad pr\u00edjem znalca, tlmo\u010dn\u00edka \u010di sprostredkovate\u013ea, ak nie s\u00fa zdanen\u00e9 zr\u00e1\u017ekou). Medzi akt\u00edvne pr\u00edjmy nepatria pr\u00edjmy z pren\u00e1jmu bez \u017eivnosti, z predaja nehnute\u013enost\u00ed \u010di z pou\u017eitia diela a umeleck\u00e9ho v\u00fdkonu, ktor\u00e9 s\u00fa zaraden\u00e9 medzi pas\u00edvne pr\u00edjmy. Ak m\u00e1 da\u0148ovn\u00edk kombin\u00e1ciu akt\u00edvnych aj pas\u00edvnych pr\u00edjmov, N\u010cZD si m\u00f4\u017ee uplatni\u0165 len do v\u00fd\u0161ky z\u00e1kladu dane z akt\u00edvnych pr\u00edjmov.<\/p><\/div><\/div>\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-200dc60f elementor-widget elementor-widget-jkit_heading\" data-id=\"200dc60f\" 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_6a8bc6d2a24b1\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Nov\u00e9 v\u00fd\u0161ky minim\u00e1lnych odvodov<\/h2><\/div><div class=\"heading-section-description\"><h5><span class=\"wysiwyg-font-size-18\">Soci\u00e1lne odvody<\/span><\/h5><p>Minim\u00e1lne mesa\u010dn\u00e9 soci\u00e1lne odvody sa vypo\u010d\u00edtaj\u00fa ako\u00a0<strong>33,15 %<\/strong>\u00a0z minim\u00e1lneho vymeriavacieho z\u00e1kladu. Od 1. janu\u00e1ra 2025 tak SZ\u010cO zaplatia minim\u00e1lne soci\u00e1lne odvody vo v\u00fd\u0161ke\u00a0<strong>237,02 eur mesa\u010dne<\/strong>\u00a0(33,15 % z 715 eur).<\/p><h5><span class=\"wysiwyg-font-size-18\">Zdravotn\u00e9 odvody<\/span><\/h5><ul><li><strong>SZ\u010cO bez zdravotn\u00e9ho postihnutia<\/strong>: Minim\u00e1lne mesa\u010dn\u00e9 zdravotn\u00e9 odvody bud\u00fa\u00a0<strong>107,25 eur<\/strong>\u00a0(15 % z 715 eur).<\/li><li><strong>SZ\u010cO so zdravotn\u00fdm postihnut\u00edm<\/strong>: Minim\u00e1lne mesa\u010dn\u00e9 zdravotn\u00e9 odvody bud\u00fa\u00a0<strong>53,62 eur<\/strong>\u00a0(7,5 % z 715 eur).<\/li><\/ul><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-85b82e9 elementor-widget elementor-widget-jkit_heading\" data-id=\"85b82e9\" 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__8_6a8bc6d2a30d9\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Povinnos\u0165 platenia odvodov<\/h2><\/div><div class=\"heading-section-description\"><h5><span class=\"wysiwyg-font-size-18\">Soci\u00e1lne odvody<\/span><\/h5><p>SZ\u010cO s\u00fa povinn\u00e9 plati\u0165 soci\u00e1lne odvody, ak ich pr\u00edjem za predch\u00e1dzaj\u00faci rok presiahne stanoven\u00fa hranicu. Pre obdobie od 1. j\u00fala 2024 do 30. j\u00fana 2025 je t\u00e1to hranica\u00a0<strong>7\u202f824 eur<\/strong>. Ak SZ\u010cO prekro\u010d\u00ed t\u00fato sumu v da\u0148ovom priznan\u00ed za rok 2023, vznikne jej povinnos\u0165 plati\u0165 soci\u00e1lne odvody od 1. j\u00fala 2024, resp. od 1. okt\u00f3bra 2024 pri pred\u013a\u017een\u00ed lehoty na podanie da\u0148ov\u00e9ho priznania.<\/p><h5><span class=\"wysiwyg-font-size-18\">Zdravotn\u00e9 odvody<\/span><\/h5><p>V\u0161etky SZ\u010cO s\u00fa povinn\u00e9 plati\u0165 zdravotn\u00e9 odvody bez oh\u013eadu na v\u00fd\u0161ku pr\u00edjmu u\u017e od za\u010diatku podnikania. Existuj\u00fa v\u0161ak v\u00fdnimky:<\/p><ul><li><strong>Poistenci \u0161t\u00e1tu<\/strong>: SZ\u010cO, ktor\u00e9 s\u00fa napr\u00edklad \u0161tudenti, poberatelia matersk\u00e9ho alebo invalidn\u00ed d\u00f4chodcovia.<\/li><li><strong>S\u00fabeh so zamestnan\u00edm<\/strong>: SZ\u010cO, ktor\u00e9 s\u00fa z\u00e1rove\u0148 zamestnan\u00e9 na pracovn\u00fa zmluvu alebo dohodu.<\/li><\/ul><p>V t\u00fdchto pr\u00edpadoch m\u00f4\u017eu plati\u0165 ni\u017e\u0161ie alebo nulov\u00e9 mesa\u010dn\u00e9 preddavky na zdravotn\u00e9 poistenie.<\/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-4df9d2d elementor-widget elementor-widget-jkit_heading\" data-id=\"4df9d2d\" 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_6a8bc6d2a3c9e\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Optimaliz\u00e1cia odvodov<\/h2><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b6106f8 elementor-widget elementor-widget-text-editor\" data-id=\"b6106f8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>SZ\u010cO m\u00f4\u017eu zv\u00e1\u017ei\u0165 nasledovn\u00e9 kroky na efekt\u00edvne riadenie svojich financi\u00ed:<\/p><ul><li><strong>Vyu\u017eitie da\u0148ov\u00fdch \u00fa\u013eav a odpo\u010dtov<\/strong>: Skontrolova\u0165 n\u00e1roky na da\u0148ov\u00e9 \u00fa\u013eavy, napr\u00edklad na d\u00f4chodkov\u00e9 pripoistenie alebo in\u00e9 podnikate\u013esk\u00e9 v\u00fddavky.<\/li><li><strong>Pl\u00e1novanie pr\u00edjmov a v\u00fddavkov<\/strong>: Strategicky pl\u00e1nova\u0165 finan\u010dn\u00e9 toky na minimaliz\u00e1ciu da\u0148ov\u00e9ho za\u0165a\u017eenia.<\/li><li><strong>Konzult\u00e1cia s odborn\u00edkom<\/strong>: Vyu\u017ei\u0165 slu\u017eby da\u0148ov\u00e9ho poradcu alebo \u00fa\u010dtovn\u00edka na identifik\u00e1ciu mo\u017enost\u00ed optimaliz\u00e1cie.<\/li><li><strong>Dobrovo\u013en\u00e9 poistenie<\/strong>: Zv\u00e1\u017ei\u0165 dobrovo\u013en\u00e9 poistenie pre z\u00edskanie dodato\u010dn\u00fdch v\u00fdhod, napr\u00edklad vy\u0161\u0161\u00edch d\u00f4chodkov\u00fdch d\u00e1vok.<\/li><li><strong>Sledovanie legislat\u00edvnych zmien<\/strong>: By\u0165 informovan\u00fd o aktu\u00e1lnych a pl\u00e1novan\u00fdch zmen\u00e1ch z\u00e1konov, ktor\u00e9 m\u00f4\u017eu ovplyvni\u0165 odvody.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-141eb64 elementor-widget elementor-widget-jkit_heading\" data-id=\"141eb64\" 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_6a8bc6d2a4b09\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Porovnanie v\u00fd\u0161ky odvodov v roku 2024 a 2025<\/h2><\/div><div class=\"heading-section-description\"><ul><li><strong>Minim\u00e1lne soci\u00e1lne odvody<\/strong>: Zv\u00fd\u0161enie z\u00a0<strong>216,13 eur<\/strong>\u00a0(2024) na\u00a0<strong>237,02 eur<\/strong>\u00a0(2025), n\u00e1rast o\u00a0<strong>20,89 eur<\/strong>.<\/li><li><strong>Minim\u00e1lne zdravotn\u00e9 odvody<\/strong>:<ul><li>Pre SZ\u010cO bez zdravotn\u00e9ho postihnutia: Zv\u00fd\u0161enie z\u00a0<strong>97,80 eur<\/strong>\u00a0na\u00a0<strong>107,25 eur<\/strong>, n\u00e1rast o\u00a0<strong>9,45 eur<\/strong>.<\/li><li>Pre SZ\u010cO so zdravotn\u00fdm postihnut\u00edm: Zv\u00fd\u0161enie z\u00a0<strong>48,90 eur<\/strong>\u00a0na\u00a0<strong>53,62 eur<\/strong>, n\u00e1rast o\u00a0<strong>4,72 eur<\/strong>.<\/li><\/ul><\/li><li><strong>Celkov\u00e9 minim\u00e1lne odvody<\/strong>: N\u00e1rast z\u00a0<strong>313,93 eur<\/strong>\u00a0na\u00a0<strong>344,27 eur<\/strong>, \u010do predstavuje zv\u00fd\u0161enie o\u00a0<strong>30,34 eur<\/strong>.<\/li><\/ul><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c468e77 elementor-widget elementor-widget-jkit_heading\" data-id=\"c468e77\" 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_6a8bc6d2a5c08\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Pr\u00edklad v\u00fdpo\u010dtu odvodov<\/h2><\/div><div class=\"heading-section-description\"><p><strong>Pr\u00edklad<\/strong>: \u017divnostn\u00ed\u010dka Katar\u00edna dosiahla v roku 2023 pr\u00edjem\u00a0<strong>25\u202f000 eur<\/strong>\u00a0a v\u00fddavky\u00a0<strong>10\u202f000 eur<\/strong>. Zaplaten\u00e9 minim\u00e1lne zdravotn\u00e9 odvody boli\u00a0<b>84,77<\/b><strong>\u00a0eur mesa\u010dne<\/strong>. V roku 2023 mala \u017eivnos\u0165 otvoren\u00fa cel\u00fdch 12 mesiacov.<\/p><p><strong>V\u00fdpo\u010det ro\u010dn\u00e9ho vymeriavacieho z\u00e1kladu<\/strong>:<\/p><ol><li><strong>Z\u00e1klad dane<\/strong>: 25\u202f000 eur (pr\u00edjmy) - 10\u202f000 eur (v\u00fddavky) =\u00a0<strong>15\u202f000 eur<\/strong>.<\/li><li><strong>Pripo\u010d\u00edtanie zaplaten\u00fdch odvodov<\/strong>: 15\u202f000 eur + (84,77 eur x 12 mesiacov) = 15\u202f000 eur + 1\u202f017,24 eur =\u00a0<b>16 017,24<\/b><strong>\u00a0eur<\/strong>.<\/li><li><strong>Vydelenie koeficientom<\/strong>:\u00a0<b>16 017,24<\/b>\u00a0eur \/ 1,486 =\u00a0<strong>10 778,76 eur\u00a0<\/strong>(ro\u010dn\u00fd vymeriavac\u00ed z\u00e1klad).<\/li><\/ol><p><strong>V\u00fdpo\u010det mesa\u010dn\u00e9ho vymeriavacieho z\u00e1kladu<\/strong>:<\/p><ul><li><strong>Soci\u00e1lne odvody<\/strong>: 10 778,76 eur \/ 12 mesiacov =\u00a0<strong>898,23 eur<\/strong>.<\/li><li><strong>Zdravotn\u00e9 odvody<\/strong>: 10 778,76 eur \/ 12 mesiacov =\u00a0<strong>898,23 eur<\/strong>.<\/li><\/ul><p><strong>V\u00fdpo\u010det odvodov<\/strong>:<\/p><ul><li><strong>Soci\u00e1lne odvody<\/strong>: 33,15 % z 898,23 eur =\u00a0<strong>297,76 eur mesa\u010dne<\/strong>.<\/li><li><strong>Zdravotn\u00e9 odvody<\/strong>: 15 % z 898,23 eur =\u00a0<strong>134,73 eur mesa\u010dne<\/strong>.<\/li><\/ul><p><strong>Celkov\u00e9 mesa\u010dn\u00e9 odvody od 1. janu\u00e1ra 2025 bud\u00fa 432,49 eur<\/strong>.<\/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-1355873 elementor-widget elementor-widget-jkit_heading\" data-id=\"1355873\" 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_6a8bc6d2a72be\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Z\u00e1ver<\/h2><\/div><div class=\"heading-section-description\"><p>Zmeny v soci\u00e1lnom a zdravotnom poisten\u00ed od roku 2025 predstavuj\u00fa v\u00fdznamn\u00fd finan\u010dn\u00fd dopad pre SZ\u010cO. Je nevyhnutn\u00e9, aby podnikatelia boli informovan\u00ed o nov\u00fdch povinnostiach a v\u010das sa na ne pripravili. Odpor\u00fa\u010da sa konzultova\u0165 s odborn\u00edkmi a prehodnoti\u0165 svoje finan\u010dn\u00e9 pl\u00e1ny tak, aby efekt\u00edvne zvl\u00e1dli zv\u00fd\u0161en\u00e9 n\u00e1klady a vyu\u017eili mo\u017enosti optimaliz\u00e1cie<\/p><\/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\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-6001d24 e-flex e-con-boxed e-con e-parent\" data-id=\"6001d24\" 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-66e3425 elementor-widget elementor-widget-shortcode\" data-id=\"66e3425\" 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 Odvody SZ\u010cO od 1. janu\u00e1ra 2025 Autor Dobryuctovnik Publikovan\u00e9 14. apr\u00edla 2025 Zdie\u013eajte \u010dl\u00e1nok Zmeny v soci\u00e1lnom a zdravotnom poisten\u00ed pre SZ\u010cO od roku 2025 Od 1. janu\u00e1ra 2025 vst\u00fapia do platnosti viacer\u00e9 zmeny v oblasti soci\u00e1lneho a zdravotn\u00e9ho poistenia pre samostatne z\u00e1robkovo \u010dinn\u00e9 osoby (SZ\u010cO) na Slovensku. Tieto zmeny ovplyvnia v\u00fd\u0161ku\u00a0minim\u00e1lnych\u00a0a\u00a0maxim\u00e1lnych [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":827,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-825","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\/825","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=825"}],"version-history":[{"count":10,"href":"http:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/posts\/825\/revisions"}],"predecessor-version":[{"id":1225,"href":"http:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/posts\/825\/revisions\/1225"}],"wp:featuredmedia":[{"embeddable":true,"href":"http:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/media\/827"}],"wp:attachment":[{"href":"http:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/media?parent=825"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/categories?post=825"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/tags?post=825"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}