{"id":1474,"date":"2025-07-23T10:21:27","date_gmt":"2025-07-23T08:21:27","guid":{"rendered":"https:\/\/www.dobry-uctovnik.sk\/?p=1474"},"modified":"2025-08-07T18:51:37","modified_gmt":"2025-08-07T16:51:37","slug":"odvody-szco-od-1-januara-2026","status":"publish","type":"post","link":"https:\/\/www.dobry-uctovnik.sk\/en\/odvody-szco-od-1-januara-2026\/","title":{"rendered":"Self-employed contributions from January 1, 2026"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"1474\" class=\"elementor elementor-1474\" 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___6aca3d1e2ff8c\" ><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_6aca3d1e3184e\" ><h1 class=\"post-title style-color \">Odvody SZ\u010cO od 1. janu\u00e1ra 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-con-full e-flex 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<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_6aca3d1e32601\" ><div class=\"post-featured-image \"><img fetchpriority=\"high\" decoding=\"async\" width=\"2560\" height=\"1707\" src=\"https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/07\/various-different-euros-background-scaled.jpg\" class=\"attachment-full size-full wp-post-image\" alt=\"\" srcset=\"https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/07\/various-different-euros-background-scaled.jpg 2560w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/07\/various-different-euros-background-300x200.jpg 300w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/07\/various-different-euros-background-1024x683.jpg 1024w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/07\/various-different-euros-background-768x512.jpg 768w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/07\/various-different-euros-background-1536x1024.jpg 1536w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/07\/various-different-euros-background-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_6aca3d1e33518\" ><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_6aca3d1e33f80\" ><p class=\"post-date \">23. July 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_6aca3d1e353a8\" ><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-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__6_6aca3d1e37466\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\"><\/h2><\/div><div class=\"heading-section-description\"><p>Od <strong>1.\u202fjanu\u00e1ra 2026<\/strong> sa op\u00e4\u0165 men\u00ed v\u00fd\u0161ka odvodov samostatne z\u00e1robkovo \u010dinn\u00fdch os\u00f4b (SZ\u010cO). D\u00f4vodom je ka\u017edoro\u010dn\u00e1 valoriz\u00e1cia vymeriavac\u00edch z\u00e1kladov viazan\u00e1 na priemern\u00fa mzdu spred dvoch rokov. V tomto \u010dl\u00e1nku sa pozrieme, <strong>o ko\u013eko sa odvody zvy\u0161uj\u00fa<\/strong>, kto a <strong>kedy<\/strong> za\u010d\u00edna plati\u0165 nov\u00e9 sumy a <strong>na \u010do si da\u0165 pozor<\/strong>, aby ste sa vyhli zbyto\u010dn\u00fdm sankci\u00e1m.<\/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-7a093cd elementor-widget elementor-widget-jkit_heading\" data-id=\"7a093cd\" 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_6aca3d1e37ffc\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Zdravotn\u00e9 odvody SZ\u010cO<\/h2><\/div><div class=\"heading-section-description\"><p><strong>Povinnos\u0165 plati\u0165 zdravotn\u00e9 odvody<\/strong><\/p><ul><li>Zdravotn\u00e9 poistenie vznik\u00e1 <strong>hne\u010f od prv\u00e9ho d\u0148a podnikania<\/strong> \u2013 bez oh\u013eadu na v\u00fd\u0161ku pr\u00edjmu.<\/li><li>SZ\u010cO plat\u00ed <strong>mesa\u010dn\u00e9 preddavky<\/strong> a po podan\u00ed da\u0148ov\u00e9ho priznania nasleduje <strong>ro\u010dn\u00e9 z\u00fa\u010dtovanie poistn\u00e9ho<\/strong>.<\/li><\/ul><p><strong>Pozor na s\u00fabehy<\/strong>: Ak popri \u017eivnosti pracujete na zmluvu, pober\u00e1te nemocensk\u00e9 d\u00e1vky alebo ste poistencom \u0161t\u00e1tu (napr. d\u00f4chodca), preddavok m\u00f4\u017ee do\u010dasne klesn\u00fa\u0165, no v\u00fdsledn\u00e9 poistn\u00e9 doplat\u00edte v\u017edy pri ro\u010dnom z\u00fa\u010dtovan\u00ed.<\/p><p><strong>Nov\u00fd minim\u00e1lny preddavok od 1.\u202f1.\u202f2026<\/strong><\/p><table><tbody><tr><td>\u00a0<\/td><td><p><strong>2025<\/strong><\/p><\/td><td><p><strong>2026<\/strong><\/p><\/td><td><p><strong>Rozdiel<\/strong><\/p><\/td><\/tr><tr><td><p><strong>Bez zdravotn\u00e9ho postihnutia<\/strong><\/p><\/td><td><p>107,25\u202f\u20ac<\/p><\/td><td><p><strong>114,30\u202f\u20ac<\/strong><\/p><\/td><td><p>+\u202f7,05\u202f\u20ac<\/p><\/td><\/tr><tr><td><p><strong>So zdravotn\u00fdm postihnut\u00edm<\/strong><\/p><\/td><td><p>53,62\u202f\u20ac<\/p><\/td><td><p><strong>57,15\u202f\u20ac<\/strong><\/p><\/td><td><p>+\u202f3,53\u202f\u20ac<\/p><\/td><\/tr><\/tbody><\/table><p><em>V\u00fdpo\u010det: 15\u202f% (resp. 7,5\u202f%) z minim\u00e1lneho vymeriavacieho z\u00e1kladu 762\u202f\u20ac.<\/em><\/p><ul><li><strong>Maxim\u00e1lny strop pri zdravotnom poisten\u00ed neexistuje<\/strong> \u2013 odvody rast\u00fa so ziskom.<\/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-f84d0d7 elementor-widget elementor-widget-jkit_heading\" data-id=\"f84d0d7\" 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_6aca3d1e392cc\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Soci\u00e1lne odvody SZ\u010cO<\/h2><\/div><div class=\"heading-section-description\"><p><strong>Kedy vznik\u00e1 povinnos\u0165 plati\u0165 soci\u00e1lne odvody<\/strong><\/p><ul><li>Prv\u00e9 soci\u00e1lne odvody sa platia <strong>a\u017e po podan\u00ed prv\u00e9ho da\u0148ov\u00e9ho priznania<\/strong>, v ktorom pr\u00edjem z podnikania <strong>prekro\u010d\u00ed z\u00e1konn\u00fd limit<\/strong>.<\/li><li>Pre rok <strong>2026<\/strong> je hrani\u010dn\u00fd pr\u00edjem za rok 2025 stanoven\u00fd na <strong>9\u202f144\u202f\u20ac<\/strong>.<\/li><\/ul><table><tbody><tr><td><p>Term\u00edn podania DP za 2025<\/p><\/td><td><p>Za\u010diatok platenia odvodov<\/p><\/td><\/tr><tr><td><p>do 31.\u202f3.\u202f2026<\/p><\/td><td><p>1.\u202f7.\u202f2026<\/p><\/td><\/tr><tr><td><p>v pred\u013a\u017eenej lehote (najnesk\u00f4r 30.\u202f6.\u202f2026)<\/p><\/td><td><p>1.\u202f10.\u202f2026<\/p><\/td><\/tr><\/tbody><\/table><p><strong>Tip:<\/strong> Ak tu\u0161\u00edte, \u017ee limit prekro\u010d\u00edte, pred\u013a\u017eenie lehoty na podanie DP v\u00e1m posunie za\u010diatok vy\u0161\u0161\u00edch odvodov o tri mesiace.<\/p><p><strong>Sadzby povinn\u00fdch soci\u00e1lnych odvodov<\/strong><\/p><ul><li>Nemocensk\u00e9 poistenie: <strong>4,4\u202f%<\/strong><\/li><li>Starobn\u00e9 poistenie: <strong>18\u202f%<\/strong><\/li><li>Invalidn\u00e9 poistenie: <strong>6\u202f%<\/strong><\/li><li>Rezervn\u00fd fond solidarity: <strong>4,75\u202f%<\/strong><\/li><li><strong>Spolu:<\/strong> <strong>33,15\u202f%<\/strong> z vymeriavacieho z\u00e1kladu<\/li><\/ul><p><strong>Minim\u00e1lny a maxim\u00e1lny vymeriavac\u00ed z\u00e1klad od 1.\u202f1.\u202f2026<\/strong><\/p><table><tbody><tr><td>\u00a0<\/td><td><p>2025<\/p><\/td><td><p>2026<\/p><\/td><\/tr><tr><td><p><strong>Priemern\u00e1 mzda (rok \u20132)<\/strong><\/p><\/td><td><p>1\u202f430\u202f\u20ac (2023)<\/p><\/td><td><p>1\u202f524\u202f\u20ac (2024)<\/p><\/td><\/tr><tr><td><p><strong>Min. vymeriavac\u00ed z\u00e1klad (50\u202f%)<\/strong><\/p><\/td><td><p>715\u202f\u20ac<\/p><\/td><td><p>762\u202f\u20ac<\/p><\/td><\/tr><tr><td><p><strong>Max. vymeriavac\u00ed z\u00e1klad (11\u00d7)<\/strong><\/p><\/td><td><p>15\u202f730\u202f\u20ac<\/p><\/td><td><p>16\u202f764\u202f\u20ac<\/p><\/td><\/tr><\/tbody><\/table><p><strong>V\u00fd\u0161ka soci\u00e1lnych odvodov v roku 2026<\/strong><\/p><table><tbody><tr><td>\u00a0<\/td><td><p>2025<\/p><\/td><td><p>2026<\/p><\/td><td><p>Rozdiel<\/p><\/td><\/tr><tr><td><p><strong>Minim\u00e1lny odvod<\/strong><\/p><\/td><td><p>237,02\u202f\u20ac<\/p><\/td><td><p><strong>252,59\u202f\u20ac<\/strong><\/p><\/td><td><p>+\u202f15,57\u202f\u20ac<\/p><\/td><\/tr><tr><td><p><strong>Maxim\u00e1lny odvod<\/strong><\/p><\/td><td><p>5\u202f214,49\u202f\u20ac<\/p><\/td><td><p><strong>5\u202f557,27\u202f\u20ac<\/strong><\/p><\/td><td><p>+\u202f342,78\u202f\u20ac<\/p><\/td><\/tr><\/tbody><\/table><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8033dc5 elementor-widget elementor-widget-jkit_heading\" data-id=\"8033dc5\" 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_6aca3d1e3af1e\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Preh\u013ead celkovej minim\u00e1lnej odvodovej povinnosti SZ\u010cO<\/h2><\/div><div class=\"heading-section-description\"><p><strong>SZ\u010cO bez zdravotn\u00e9ho postihnutia<\/strong><\/p><table><tbody><tr><td>\u00a0<\/td><td><p>2025<\/p><\/td><td><p>2026<\/p><\/td><td><p>Rozdiel<\/p><\/td><\/tr><tr><td><p>Zdravotn\u00e9 poistenie<\/p><\/td><td><p>107,25\u202f\u20ac<\/p><\/td><td><p><strong>114,30\u202f\u20ac<\/strong><\/p><\/td><td><p>+\u202f7,05\u202f\u20ac<\/p><\/td><\/tr><tr><td><p>Soci\u00e1lna pois\u0165ov\u0148a<\/p><\/td><td><p>237,02\u202f\u20ac<\/p><\/td><td><p><strong>252,59\u202f\u20ac<\/strong><\/p><\/td><td><p>+\u202f15,57\u202f\u20ac<\/p><\/td><\/tr><tr><td><p><strong>Spolu<\/strong><\/p><\/td><td><p><strong>344,27\u202f\u20ac<\/strong><\/p><\/td><td><p><strong>366,89\u202f\u20ac<\/strong><\/p><\/td><td><p><strong>+\u202f22,62\u202f\u20ac<\/strong><\/p><\/td><\/tr><\/tbody><\/table><p><strong>SZ\u010cO so zdravotn\u00fdm postihnut\u00edm<\/strong><\/p><table><tbody><tr><td>\u00a0<\/td><td><p>2025<\/p><\/td><td><p>2026<\/p><\/td><td><p>Rozdiel<\/p><\/td><\/tr><tr><td><p>Zdravotn\u00e9 poistenie<\/p><\/td><td><p>53,62\u202f\u20ac<\/p><\/td><td><p><strong>57,15\u202f\u20ac<\/strong><\/p><\/td><td><p>+\u202f3,53\u202f\u20ac<\/p><\/td><\/tr><tr><td><p>Soci\u00e1lna pois\u0165ov\u0148a<\/p><\/td><td><p>237,02\u202f\u20ac<\/p><\/td><td><p><strong>252,59\u202f\u20ac<\/strong><\/p><\/td><td><p>+\u202f15,57\u202f\u20ac<\/p><\/td><\/tr><tr><td><p><strong>Spolu<\/strong><\/p><\/td><td><p><strong>290,64\u202f\u20ac<\/strong><\/p><\/td><td><p><strong>309,74\u202f\u20ac<\/strong><\/p><\/td><td><p><strong>+\u202f19,10\u202f\u20ac<\/strong><\/p><\/td><\/tr><\/tbody><\/table><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9b87507 elementor-widget elementor-widget-jkit_heading\" data-id=\"9b87507\" 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_6aca3d1e3c7e9\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Ako a kedy odvody uhr\u00e1dza\u0165 v roku 2026<\/h2><\/div><div class=\"heading-section-description\"><ul><li><strong>Splatnos\u0165:<\/strong> najnesk\u00f4r <strong>do 8.\u202fd\u0148a<\/strong> v mesiaci nasleduj\u00facom po mesiaci, za ktor\u00fd odvody plat\u00edte.<\/li><li><strong>Minim\u00e1lnu sumu za janu\u00e1r 2026<\/strong> je treba zaplati\u0165 do <strong>10.\u202f2.\u202f2026<\/strong>.<\/li><li>Plati\u0165 m\u00f4\u017eete <strong>bezhotovostne (odpor\u00fa\u010dan\u00fd podnikate\u013esk\u00fd \u00fa\u010det)<\/strong> alebo <strong>v hotovosti<\/strong> priamo v pois\u0165ovni.<\/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-ff849c1 elementor-widget elementor-widget-jkit_heading\" data-id=\"ff849c1\" 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_6aca3d1e3d2f3\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">M\u00e1te ot\u00e1zky? Nev\u00e1hajte n\u00e1s kontaktova\u0165.<\/h2><\/div><div class=\"heading-section-description\"><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-914cc69 e-con-full e-flex e-con e-child\" data-id=\"914cc69\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-abb9a85 elementor-align-left elementor-widget elementor-widget-button\" data-id=\"abb9a85\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/www.dobry-uctovnik.sk\/kontakt\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">M\u00e1m z\u00e1ujem o konzult\u00e1ciu<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\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\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<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 Odvody SZ\u010cO od 1. janu\u00e1ra 2026 Autor Dobryuctovnik Publikovan\u00e9 23. j\u00fala 2025 Zdie\u013eajte \u010dl\u00e1nok Od 1.\u202fjanu\u00e1ra 2026 sa op\u00e4\u0165 men\u00ed v\u00fd\u0161ka odvodov samostatne z\u00e1robkovo \u010dinn\u00fdch os\u00f4b (SZ\u010cO). D\u00f4vodom je ka\u017edoro\u010dn\u00e1 valoriz\u00e1cia vymeriavac\u00edch z\u00e1kladov viazan\u00e1 na priemern\u00fa mzdu spred dvoch rokov. V tomto \u010dl\u00e1nku sa pozrieme, o ko\u013eko sa odvody zvy\u0161uj\u00fa, kto a [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1398,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-1474","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uctovnictvo-a-dane"],"_links":{"self":[{"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/posts\/1474","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/comments?post=1474"}],"version-history":[{"count":7,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/posts\/1474\/revisions"}],"predecessor-version":[{"id":1483,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/posts\/1474\/revisions\/1483"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/media\/1398"}],"wp:attachment":[{"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/media?parent=1474"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/categories?post=1474"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/tags?post=1474"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}