{"id":1728,"date":"2025-09-10T12:43:23","date_gmt":"2025-09-10T10:43:23","guid":{"rendered":"https:\/\/www.dobry-uctovnik.sk\/?p=1728"},"modified":"2025-09-24T08:06:47","modified_gmt":"2025-09-24T06:06:47","slug":"treti-konsolidacny-balicek-pre-rok-2026-velky-prehlad-zmien","status":"publish","type":"post","link":"https:\/\/www.dobry-uctovnik.sk\/en\/treti-konsolidacny-balicek-pre-rok-2026-velky-prehlad-zmien\/","title":{"rendered":"Third consolidation package for 2026: a big overview of the changes"},"content":{"rendered":"<style>.elementor-1728 .elementor-element.elementor-element-234718d8{--display:flex;--flex-direction:column;--container-widget-width:100%;--container-widget-height:initial;--container-widget-flex-grow:0;--container-widget-align-self:initial;--flex-wrap-mobile:wrap;--margin-top:0px;--margin-bottom:0px;--margin-left:0px;--margin-right:0px;--padding-top:100px;--padding-bottom:180px;--padding-left:0px;--padding-right:0px;}.elementor-1728 .elementor-element.elementor-element-234718d8:not(.elementor-motion-effects-element-type-background), .elementor-1728 .elementor-element.elementor-element-234718d8 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-color:transparent;background-image:linear-gradient(180deg, var( --e-global-color-05398d8 ) 100%, var( --e-global-color-45a78a1 ) 0%);}.elementor-1728 .elementor-element.elementor-element-2d66299b{--display:flex;--flex-direction:row;--container-widget-width:initial;--container-widget-height:100%;--container-widget-flex-grow:1;--container-widget-align-self:stretch;--flex-wrap-mobile:wrap;--justify-content:center;--gap:0px 0px;--row-gap:0px;--column-gap:0px;--flex-wrap:wrap;}.elementor-1728 .elementor-element.elementor-element-7fb50b9 .jeg-elementor-kit.jkit-post-terms{text-align:left;}.elementor-1728 .elementor-element.elementor-element-7fb50b9 .jeg-elementor-kit.jkit-post-terms .post-terms, .elementor-1728 .elementor-element.elementor-element-7fb50b9 .jeg-elementor-kit.jkit-post-terms .term-list, .elementor-1728 .elementor-element.elementor-element-7fb50b9 .jeg-elementor-kit.jkit-post-terms .term-list a{font-family:var( --e-global-typography-4d91835-font-family ), Sans-serif;font-size:var( --e-global-typography-4d91835-font-size );font-weight:var( --e-global-typography-4d91835-font-weight );line-height:var( --e-global-typography-4d91835-line-height );letter-spacing:var( --e-global-typography-4d91835-letter-spacing );word-spacing:var( --e-global-typography-4d91835-word-spacing );color:var( --e-global-color-45a78a1 );}.elementor-1728 .elementor-element.elementor-element-7fb50b9 > .elementor-widget-container{margin:0px 0px 0px 0px;padding:7px 20px 7px 20px;background-color:var( --e-global-color-primary );border-radius:100px 100px 100px 100px;}.elementor-1728 .elementor-element.elementor-element-1a7f431c .jeg-elementor-kit.jkit-post-title{text-align:center;}.elementor-1728 .elementor-element.elementor-element-1a7f431c .jeg-elementor-kit.jkit-post-title .post-title, .elementor-1728 .elementor-element.elementor-element-1a7f431c .jeg-elementor-kit.jkit-post-title .post-title a{font-family:var( --e-global-typography-522adc1-font-family ), Sans-serif;font-size:var( --e-global-typography-522adc1-font-size );font-weight:var( --e-global-typography-522adc1-font-weight );line-height:var( --e-global-typography-522adc1-line-height );letter-spacing:var( --e-global-typography-522adc1-letter-spacing );word-spacing:var( --e-global-typography-522adc1-word-spacing );}.elementor-1728 .elementor-element.elementor-element-1a7f431c .jeg-elementor-kit.jkit-post-title .post-title.style-color, .elementor-1728 .elementor-element.elementor-element-1a7f431c .jeg-elementor-kit.jkit-post-title .post-title.style-color a{color:var( --e-global-color-primary );}.elementor-1728 .elementor-element.elementor-element-1a7f431c > .elementor-widget-container{margin:0px 0px -15px 0px;}.elementor-1728 .elementor-element.elementor-element-1a7f431c{width:100%;max-width:100%;}.elementor-1728 .elementor-element.elementor-element-4e087a0b{--display:flex;--flex-direction:row;--container-widget-width:calc( ( 1 - var( --container-widget-flex-grow ) ) * 100% );--container-widget-height:100%;--container-widget-flex-grow:1;--container-widget-align-self:stretch;--flex-wrap-mobile:wrap;--justify-content:flex-start;--align-items:flex-end;--gap:20px 20px;--row-gap:20px;--column-gap:20px;--flex-wrap:wrap;--margin-top:-150px;--margin-bottom:0px;--margin-left:0px;--margin-right:0px;--padding-top:0px;--padding-bottom:200px;--padding-left:0px;--padding-right:0px;}.elementor-1728 .elementor-element.elementor-element-4e087a0b.e-con{--align-self:center;--flex-grow:0;--flex-shrink:0;}.elementor-1728 .elementor-element.elementor-element-75c9b4c2{--display:flex;--flex-direction:row;--container-widget-width:calc( ( 1 - var( --container-widget-flex-grow ) ) * 100% );--container-widget-height:100%;--container-widget-flex-grow:1;--container-widget-align-self:stretch;--flex-wrap-mobile:wrap;--justify-content:space-between;--align-items:flex-start;--gap:10px 10px;--row-gap:10px;--column-gap:10px;--flex-wrap:wrap;--margin-top:0px;--margin-bottom:0px;--margin-left:0px;--margin-right:0px;}.elementor-1728 .elementor-element.elementor-element-75c9b4c2.e-con{--flex-grow:0;--flex-shrink:0;}.elementor-1728 .elementor-element.elementor-element-a8025f7{--display:flex;--flex-direction:row;--container-widget-width:initial;--container-widget-height:100%;--container-widget-flex-grow:1;--container-widget-align-self:stretch;--flex-wrap-mobile:wrap;--justify-content:center;--gap:0px 0px;--row-gap:0px;--column-gap:0px;--flex-wrap:wrap;--padding-top:0px;--padding-bottom:0px;--padding-left:0px;--padding-right:0px;}.elementor-1728 .elementor-element.elementor-element-a28c269 .jeg-elementor-kit.jkit-post-featured-image{text-align:center;}.elementor-1728 .elementor-element.elementor-element-a28c269 .jeg-elementor-kit.jkit-post-featured-image .post-featured-image img{border-radius:20px 20px 20px 20px;}.elementor-1728 .elementor-element.elementor-element-a28c269 > .elementor-widget-container{margin:0px 0px 0px 0px;}.elementor-1728 .elementor-element.elementor-element-45a96f8e{--display:flex;--flex-direction:row;--container-widget-width:initial;--container-widget-height:100%;--container-widget-flex-grow:1;--container-widget-align-self:stretch;--flex-wrap-mobile:wrap;border-style:solid;--border-style:solid;border-width:0px 0px 1px 0px;--border-top-width:0px;--border-right-width:0px;--border-bottom-width:1px;--border-left-width:0px;border-color:var( --e-global-color-e9a8359 );--border-color:var( --e-global-color-e9a8359 );--padding-top:30px;--padding-bottom:40px;--padding-left:0px;--padding-right:0px;}.elementor-1728 .elementor-element.elementor-element-6401bd4{--display:flex;--justify-content:flex-start;--align-items:flex-start;--container-widget-width:calc( ( 1 - var( --container-widget-flex-grow ) ) * 100% );--padding-top:0px;--padding-bottom:0px;--padding-left:0px;--padding-right:0px;}.elementor-1728 .elementor-element.elementor-element-524f555 .elementor-heading-title{font-family:var( --e-global-typography-4702d3e-font-family ), Sans-serif;font-size:var( --e-global-typography-4702d3e-font-size );font-weight:var( --e-global-typography-4702d3e-font-weight );text-decoration:var( --e-global-typography-4702d3e-text-decoration );line-height:var( --e-global-typography-4702d3e-line-height );letter-spacing:var( --e-global-typography-4702d3e-letter-spacing );word-spacing:var( --e-global-typography-4702d3e-word-spacing );color:var( --e-global-color-primary );}.elementor-1728 .elementor-element.elementor-element-524f555 > .elementor-widget-container{margin:2px 0px 0px 0px;}.elementor-1728 .elementor-element.elementor-element-169174b8 .jeg-elementor-kit.jkit-post-author{text-align:left;}.elementor-1728 .elementor-element.elementor-element-169174b8 .jeg-elementor-kit.jkit-post-author .post-author, .elementor-1728 .elementor-element.elementor-element-169174b8 .jeg-elementor-kit.jkit-post-author .post-author a{font-family:var( --e-global-typography-4d91835-font-family ), Sans-serif;font-size:var( --e-global-typography-4d91835-font-size );font-weight:var( --e-global-typography-4d91835-font-weight );line-height:var( --e-global-typography-4d91835-line-height );letter-spacing:var( --e-global-typography-4d91835-letter-spacing );word-spacing:var( --e-global-typography-4d91835-word-spacing );color:var( --e-global-color-text );}.elementor-1728 .elementor-element.elementor-element-169174b8 > .elementor-widget-container{margin:0px 0px -17px 0px;}.elementor-1728 .elementor-element.elementor-element-743255a4{--display:flex;--justify-content:flex-start;--align-items:flex-start;--container-widget-width:calc( ( 1 - var( --container-widget-flex-grow ) ) * 100% );border-style:solid;--border-style:solid;border-width:0px 0px 0px 1px;--border-top-width:0px;--border-right-width:0px;--border-bottom-width:0px;--border-left-width:1px;border-color:var( --e-global-color-e9a8359 );--border-color:var( --e-global-color-e9a8359 );--padding-top:0px;--padding-bottom:0px;--padding-left:40px;--padding-right:0px;}.elementor-1728 .elementor-element.elementor-element-29d08e17 .elementor-heading-title{font-family:var( --e-global-typography-4702d3e-font-family ), Sans-serif;font-size:var( --e-global-typography-4702d3e-font-size );font-weight:var( --e-global-typography-4702d3e-font-weight );text-decoration:var( --e-global-typography-4702d3e-text-decoration );line-height:var( --e-global-typography-4702d3e-line-height );letter-spacing:var( --e-global-typography-4702d3e-letter-spacing );word-spacing:var( --e-global-typography-4702d3e-word-spacing );color:var( --e-global-color-primary );}.elementor-1728 .elementor-element.elementor-element-29d08e17 > .elementor-widget-container{margin:2px 0px 0px 0px;}.elementor-1728 .elementor-element.elementor-element-3d15bb7c .jeg-elementor-kit.jkit-post-date{text-align:left;}.elementor-1728 .elementor-element.elementor-element-3d15bb7c .jeg-elementor-kit.jkit-post-date .post-date, .elementor-1728 .elementor-element.elementor-element-3d15bb7c .jeg-elementor-kit.jkit-post-date .post-date a{font-family:var( --e-global-typography-4d91835-font-family ), Sans-serif;font-size:var( --e-global-typography-4d91835-font-size );font-weight:var( --e-global-typography-4d91835-font-weight );line-height:var( --e-global-typography-4d91835-line-height );letter-spacing:var( --e-global-typography-4d91835-letter-spacing );word-spacing:var( --e-global-typography-4d91835-word-spacing );color:var( --e-global-color-text );}.elementor-1728 .elementor-element.elementor-element-3d15bb7c > .elementor-widget-container{margin:0px 0px -17px 0px;}.elementor-1728 .elementor-element.elementor-element-3d15bb7c{width:auto;max-width:auto;}.elementor-1728 .elementor-element.elementor-element-5e94d66d{--display:flex;--justify-content:flex-start;--align-items:flex-start;--container-widget-width:calc( ( 1 - var( --container-widget-flex-grow ) ) * 100% );--gap:15px 15px;--row-gap:15px;--column-gap:15px;--padding-top:0px;--padding-bottom:0px;--padding-left:0px;--padding-right:0px;}.elementor-1728 .elementor-element.elementor-element-6cb28ac5 .elementor-heading-title{font-family:var( --e-global-typography-4702d3e-font-family ), Sans-serif;font-size:var( --e-global-typography-4702d3e-font-size );font-weight:var( --e-global-typography-4702d3e-font-weight );text-decoration:var( --e-global-typography-4702d3e-text-decoration );line-height:var( --e-global-typography-4702d3e-line-height );letter-spacing:var( --e-global-typography-4702d3e-letter-spacing );word-spacing:var( --e-global-typography-4702d3e-word-spacing );color:var( --e-global-color-primary );}.elementor-1728 .elementor-element.elementor-element-6cb28ac5 > .elementor-widget-container{margin:2px 0px 0px 0px;}.elementor-1728 .elementor-element.elementor-element-69f637cc .jeg-elementor-kit.jkit-social-share{text-align:center;--icon-size:12px;}.elementor-1728 .elementor-element.elementor-element-69f637cc .jeg-elementor-kit.jkit-social-share .social-share-list > li.elementor-repeater-item-1c57925 a{color:var( --e-global-color-primary );background-color:var( --e-global-color-accent );border-style:none;}.elementor-1728 .elementor-element.elementor-element-69f637cc .jeg-elementor-kit.jkit-social-share .social-share-list > li.elementor-repeater-item-1c57925 a svg{fill:var( --e-global-color-primary );}.elementor-1728 .elementor-element.elementor-element-69f637cc .jeg-elementor-kit.jkit-social-share .social-share-list > li.elementor-repeater-item-1c57925:hover a:not(.hover-gradient), .elementor-1728 .elementor-element.elementor-element-69f637cc .jeg-elementor-kit.jkit-social-share .social-share-list > li.elementor-repeater-item-1c57925 a.hover-gradient:before{background-color:var( --e-global-color-accent );}.elementor-1728 .elementor-element.elementor-element-69f637cc .jeg-elementor-kit.jkit-social-share .social-share-list > li.elementor-repeater-item-5b7460c a{color:var( --e-global-color-primary );background-color:var( --e-global-color-296f776 );}.elementor-1728 .elementor-element.elementor-element-69f637cc .jeg-elementor-kit.jkit-social-share .social-share-list > li.elementor-repeater-item-5b7460c a svg{fill:var( --e-global-color-primary );}.elementor-1728 .elementor-element.elementor-element-69f637cc .jeg-elementor-kit.jkit-social-share .social-share-list > li.elementor-repeater-item-5b7460c:hover a{color:var( --e-global-color-primary );}.elementor-1728 .elementor-element.elementor-element-69f637cc .jeg-elementor-kit.jkit-social-share .social-share-list > li.elementor-repeater-item-5b7460c:hover a:not(.hover-gradient), .elementor-1728 .elementor-element.elementor-element-69f637cc .jeg-elementor-kit.jkit-social-share .social-share-list > li.elementor-repeater-item-5b7460c a.hover-gradient:before{background-color:var( --e-global-color-accent );}.elementor-1728 .elementor-element.elementor-element-69f637cc .jeg-elementor-kit.jkit-social-share .social-share-list > li.elementor-repeater-item-3dfe5c2 a{color:var( --e-global-color-primary );background-color:var( --e-global-color-296f776 );}.elementor-1728 .elementor-element.elementor-element-69f637cc .jeg-elementor-kit.jkit-social-share .social-share-list > li.elementor-repeater-item-3dfe5c2 a svg{fill:var( --e-global-color-primary );}.elementor-1728 .elementor-element.elementor-element-69f637cc .jeg-elementor-kit.jkit-social-share .social-share-list > li.elementor-repeater-item-3dfe5c2:hover a{color:var( --e-global-color-primary );}.elementor-1728 .elementor-element.elementor-element-69f637cc .jeg-elementor-kit.jkit-social-share .social-share-list > li.elementor-repeater-item-3dfe5c2:hover a:not(.hover-gradient), .elementor-1728 .elementor-element.elementor-element-69f637cc .jeg-elementor-kit.jkit-social-share .social-share-list > li.elementor-repeater-item-3dfe5c2 a.hover-gradient:before{background-color:var( --e-global-color-accent );}.elementor-1728 .elementor-element.elementor-element-69f637cc .jeg-elementor-kit.jkit-social-share .social-share-list > li.elementor-repeater-item-724ad86 a{color:var( --e-global-color-primary );background-color:var( --e-global-color-296f776 );}.elementor-1728 .elementor-element.elementor-element-69f637cc .jeg-elementor-kit.jkit-social-share .social-share-list > li.elementor-repeater-item-724ad86 a svg{fill:var( --e-global-color-primary );}.elementor-1728 .elementor-element.elementor-element-69f637cc .jeg-elementor-kit.jkit-social-share .social-share-list > li.elementor-repeater-item-724ad86:hover a{color:var( --e-global-color-primary );}.elementor-1728 .elementor-element.elementor-element-69f637cc .jeg-elementor-kit.jkit-social-share .social-share-list > li.elementor-repeater-item-724ad86:hover a:not(.hover-gradient), .elementor-1728 .elementor-element.elementor-element-69f637cc .jeg-elementor-kit.jkit-social-share .social-share-list > li.elementor-repeater-item-724ad86 a.hover-gradient:before{background-color:var( --e-global-color-accent );}.elementor-1728 .elementor-element.elementor-element-69f637cc .jeg-elementor-kit.jkit-social-share .social-share-list > li a{text-align:center;border-radius:50px 50px 50px 50px;width:35px;height:35px;line-height:32px;background-color:var( --e-global-color-primary );transition-duration:0.4s;}.elementor-1728 .elementor-element.elementor-element-69f637cc .jeg-elementor-kit.jkit-social-share .social-share-list > li{display:inline-block;margin:0px 10px 0px 0px;}.elementor-1728 .elementor-element.elementor-element-69f637cc .jeg-elementor-kit.jkit-social-share .social-share-list > li:hover a{color:var( --e-global-color-primary );}.elementor-1728 .elementor-element.elementor-element-69f637cc .jeg-elementor-kit.jkit-social-share .social-share-list > li:hover a svg{fill:var( --e-global-color-primary );}.elementor-1728 .elementor-element.elementor-element-69f637cc .jeg-elementor-kit.jkit-social-share .social-share-list > li:hover a:not(.hover-gradient), .elementor-1728 .elementor-element.elementor-element-69f637cc .jeg-elementor-kit.jkit-social-share .social-share-list > li a.hover-gradient:before{background-color:var( --e-global-color-accent );}.elementor-1728 .elementor-element.elementor-element-69f637cc > .elementor-widget-container{margin:0px -10px -7px 0px;}.elementor-1728 .elementor-element.elementor-element-6abf0aff{--display:flex;--margin-top:40px;--margin-bottom:0px;--margin-left:0px;--margin-right:0px;--padding-top:0px;--padding-bottom:0px;--padding-left:0px;--padding-right:0px;}.elementor-1728 .elementor-element.elementor-element-85b82e9 .jeg-elementor-kit.jkit-heading .heading-section-description{max-width:100%;color:var( --e-global-color-primary );font-family:var( --e-global-typography-text-font-family ), Sans-serif;font-size:var( --e-global-typography-text-font-size );font-weight:var( --e-global-typography-text-font-weight );text-decoration:var( --e-global-typography-text-text-decoration );margin:0px 0px 0px 0px;}.elementor-1728 .elementor-element.elementor-element-85b82e9 .jeg-elementor-kit.jkit-heading{text-align:left;}.elementor-1728 .elementor-element.elementor-element-85b82e9 .jeg-elementor-kit.jkit-heading .heading-title{-webkit-box-decoration-break:clone;box-decoration-break:clone;display:inline;font-family:var( --e-global-typography-bfc1a39-font-family ), Sans-serif;font-size:var( --e-global-typography-bfc1a39-font-size );font-weight:var( --e-global-typography-bfc1a39-font-weight );line-height:var( --e-global-typography-bfc1a39-line-height );letter-spacing:var( --e-global-typography-bfc1a39-letter-spacing );word-spacing:var( --e-global-typography-bfc1a39-word-spacing );color:var( --e-global-color-primary );}.elementor-1728 .elementor-element.elementor-element-85b82e9 .jeg-elementor-kit.jkit-heading .heading-section-title{margin:0px 0px 10px 0px;}.elementor-1728 .elementor-element.elementor-element-85b82e9 .jeg-elementor-kit.jkit-heading .heading-title > span{color:var( --e-global-color-accent );font-family:var( --e-global-typography-secondary-font-family ), Sans-serif;font-size:var( --e-global-typography-secondary-font-size );font-weight:var( --e-global-typography-secondary-font-weight );line-height:var( --e-global-typography-secondary-line-height );letter-spacing:var( --e-global-typography-secondary-letter-spacing );}.elementor-1728 .elementor-element.elementor-element-85b82e9 > .elementor-widget-container{margin:0px 0px 0px 0px;}.elementor-1728 .elementor-element.elementor-element-7a093cd .jeg-elementor-kit.jkit-heading .heading-section-description{max-width:100%;color:var( --e-global-color-primary );font-family:var( --e-global-typography-text-font-family ), Sans-serif;font-size:var( --e-global-typography-text-font-size );font-weight:var( --e-global-typography-text-font-weight );text-decoration:var( --e-global-typography-text-text-decoration );margin:0px 0px 0px 0px;}.elementor-1728 .elementor-element.elementor-element-7a093cd .jeg-elementor-kit.jkit-heading{text-align:left;}.elementor-1728 .elementor-element.elementor-element-7a093cd .jeg-elementor-kit.jkit-heading .heading-title{-webkit-box-decoration-break:clone;box-decoration-break:clone;display:inline;font-family:var( --e-global-typography-bfc1a39-font-family ), Sans-serif;font-size:var( --e-global-typography-bfc1a39-font-size );font-weight:var( --e-global-typography-bfc1a39-font-weight );line-height:var( --e-global-typography-bfc1a39-line-height );letter-spacing:var( --e-global-typography-bfc1a39-letter-spacing );word-spacing:var( --e-global-typography-bfc1a39-word-spacing );color:var( --e-global-color-primary );}.elementor-1728 .elementor-element.elementor-element-7a093cd .jeg-elementor-kit.jkit-heading .heading-section-title{margin:0px 0px 10px 0px;}.elementor-1728 .elementor-element.elementor-element-7a093cd .jeg-elementor-kit.jkit-heading .heading-title > span{color:var( --e-global-color-accent );font-family:var( --e-global-typography-secondary-font-family ), Sans-serif;font-size:var( --e-global-typography-secondary-font-size );font-weight:var( --e-global-typography-secondary-font-weight );line-height:var( --e-global-typography-secondary-line-height );letter-spacing:var( --e-global-typography-secondary-letter-spacing );}.elementor-1728 .elementor-element.elementor-element-7a093cd > .elementor-widget-container{margin:0px 0px 0px 0px;}.elementor-1728 .elementor-element.elementor-element-f84d0d7 .jeg-elementor-kit.jkit-heading .heading-section-description{max-width:100%;color:var( --e-global-color-primary );font-family:var( --e-global-typography-text-font-family ), Sans-serif;font-size:var( --e-global-typography-text-font-size );font-weight:var( --e-global-typography-text-font-weight );text-decoration:var( --e-global-typography-text-text-decoration );margin:0px 0px 0px 0px;}.elementor-1728 .elementor-element.elementor-element-f84d0d7 .jeg-elementor-kit.jkit-heading{text-align:left;}.elementor-1728 .elementor-element.elementor-element-f84d0d7 .jeg-elementor-kit.jkit-heading .heading-title{-webkit-box-decoration-break:clone;box-decoration-break:clone;display:inline;font-family:var( --e-global-typography-bfc1a39-font-family ), Sans-serif;font-size:var( --e-global-typography-bfc1a39-font-size );font-weight:var( --e-global-typography-bfc1a39-font-weight );line-height:var( --e-global-typography-bfc1a39-line-height );letter-spacing:var( --e-global-typography-bfc1a39-letter-spacing );word-spacing:var( --e-global-typography-bfc1a39-word-spacing );color:var( --e-global-color-primary );}.elementor-1728 .elementor-element.elementor-element-f84d0d7 .jeg-elementor-kit.jkit-heading .heading-section-title{margin:0px 0px 10px 0px;}.elementor-1728 .elementor-element.elementor-element-f84d0d7 .jeg-elementor-kit.jkit-heading .heading-title > span{color:var( --e-global-color-accent );font-family:var( --e-global-typography-secondary-font-family ), Sans-serif;font-size:var( --e-global-typography-secondary-font-size );font-weight:var( --e-global-typography-secondary-font-weight );line-height:var( --e-global-typography-secondary-line-height );letter-spacing:var( --e-global-typography-secondary-letter-spacing );}.elementor-1728 .elementor-element.elementor-element-f84d0d7 > .elementor-widget-container{margin:0px 0px 0px 0px;}.elementor-1728 .elementor-element.elementor-element-8033dc5 .jeg-elementor-kit.jkit-heading .heading-section-description{max-width:100%;color:var( --e-global-color-primary );font-family:var( --e-global-typography-text-font-family ), Sans-serif;font-size:var( --e-global-typography-text-font-size );font-weight:var( --e-global-typography-text-font-weight );text-decoration:var( --e-global-typography-text-text-decoration );margin:0px 0px 0px 0px;}.elementor-1728 .elementor-element.elementor-element-8033dc5 .jeg-elementor-kit.jkit-heading{text-align:left;}.elementor-1728 .elementor-element.elementor-element-8033dc5 .jeg-elementor-kit.jkit-heading .heading-title{-webkit-box-decoration-break:clone;box-decoration-break:clone;display:inline;font-family:var( --e-global-typography-bfc1a39-font-family ), Sans-serif;font-size:var( --e-global-typography-bfc1a39-font-size );font-weight:var( --e-global-typography-bfc1a39-font-weight );line-height:var( --e-global-typography-bfc1a39-line-height );letter-spacing:var( --e-global-typography-bfc1a39-letter-spacing );word-spacing:var( --e-global-typography-bfc1a39-word-spacing );color:var( --e-global-color-primary );}.elementor-1728 .elementor-element.elementor-element-8033dc5 .jeg-elementor-kit.jkit-heading .heading-section-title{margin:0px 0px 10px 0px;}.elementor-1728 .elementor-element.elementor-element-8033dc5 .jeg-elementor-kit.jkit-heading .heading-title > span{color:var( --e-global-color-accent );font-family:var( --e-global-typography-secondary-font-family ), Sans-serif;font-size:var( --e-global-typography-secondary-font-size );font-weight:var( --e-global-typography-secondary-font-weight );line-height:var( --e-global-typography-secondary-line-height );letter-spacing:var( --e-global-typography-secondary-letter-spacing );}.elementor-1728 .elementor-element.elementor-element-8033dc5 > .elementor-widget-container{margin:0px 0px 0px 0px;}.elementor-1728 .elementor-element.elementor-element-9b87507 .jeg-elementor-kit.jkit-heading .heading-section-description{max-width:100%;color:var( --e-global-color-primary );font-family:var( --e-global-typography-text-font-family ), Sans-serif;font-size:var( --e-global-typography-text-font-size );font-weight:var( --e-global-typography-text-font-weight );text-decoration:var( --e-global-typography-text-text-decoration );margin:0px 0px 0px 0px;}.elementor-1728 .elementor-element.elementor-element-9b87507 .jeg-elementor-kit.jkit-heading{text-align:left;}.elementor-1728 .elementor-element.elementor-element-9b87507 .jeg-elementor-kit.jkit-heading .heading-title{-webkit-box-decoration-break:clone;box-decoration-break:clone;display:inline;font-family:var( --e-global-typography-bfc1a39-font-family ), Sans-serif;font-size:var( --e-global-typography-bfc1a39-font-size );font-weight:var( --e-global-typography-bfc1a39-font-weight );line-height:var( --e-global-typography-bfc1a39-line-height );letter-spacing:var( --e-global-typography-bfc1a39-letter-spacing );word-spacing:var( --e-global-typography-bfc1a39-word-spacing );color:var( --e-global-color-primary );}.elementor-1728 .elementor-element.elementor-element-9b87507 .jeg-elementor-kit.jkit-heading .heading-section-title{margin:0px 0px 10px 0px;}.elementor-1728 .elementor-element.elementor-element-9b87507 .jeg-elementor-kit.jkit-heading .heading-title > span{color:var( --e-global-color-accent );font-family:var( --e-global-typography-secondary-font-family ), Sans-serif;font-size:var( --e-global-typography-secondary-font-size );font-weight:var( --e-global-typography-secondary-font-weight );line-height:var( --e-global-typography-secondary-line-height );letter-spacing:var( --e-global-typography-secondary-letter-spacing );}.elementor-1728 .elementor-element.elementor-element-9b87507 > .elementor-widget-container{margin:0px 0px 0px 0px;}.elementor-1728 .elementor-element.elementor-element-ff849c1 .jeg-elementor-kit.jkit-heading .heading-section-description{max-width:100%;color:var( --e-global-color-primary );font-family:var( --e-global-typography-text-font-family ), Sans-serif;font-size:var( --e-global-typography-text-font-size );font-weight:var( --e-global-typography-text-font-weight );text-decoration:var( --e-global-typography-text-text-decoration );margin:0px 0px 0px 0px;}.elementor-1728 .elementor-element.elementor-element-ff849c1 .jeg-elementor-kit.jkit-heading{text-align:left;}.elementor-1728 .elementor-element.elementor-element-ff849c1 .jeg-elementor-kit.jkit-heading .heading-title{-webkit-box-decoration-break:clone;box-decoration-break:clone;display:inline;font-family:var( --e-global-typography-bfc1a39-font-family ), Sans-serif;font-size:var( --e-global-typography-bfc1a39-font-size );font-weight:var( --e-global-typography-bfc1a39-font-weight );line-height:var( --e-global-typography-bfc1a39-line-height );letter-spacing:var( --e-global-typography-bfc1a39-letter-spacing );word-spacing:var( --e-global-typography-bfc1a39-word-spacing );color:var( --e-global-color-primary );}.elementor-1728 .elementor-element.elementor-element-ff849c1 .jeg-elementor-kit.jkit-heading .heading-section-title{margin:0px 0px 10px 0px;}.elementor-1728 .elementor-element.elementor-element-ff849c1 .jeg-elementor-kit.jkit-heading .heading-title > span{color:var( --e-global-color-accent );font-family:var( --e-global-typography-secondary-font-family ), Sans-serif;font-size:var( --e-global-typography-secondary-font-size );font-weight:var( --e-global-typography-secondary-font-weight );line-height:var( --e-global-typography-secondary-line-height );letter-spacing:var( --e-global-typography-secondary-letter-spacing );}.elementor-1728 .elementor-element.elementor-element-ff849c1 > .elementor-widget-container{margin:0px 0px 0px 0px;}.elementor-1728 .elementor-element.elementor-element-3694a5b{--display:flex;}@media(max-width:1024px){.elementor-1728 .elementor-element.elementor-element-234718d8{--margin-top:0px;--margin-bottom:0px;--margin-left:0px;--margin-right:0px;--padding-top:80px;--padding-bottom:120px;--padding-left:10px;--padding-right:10px;}.elementor-1728 .elementor-element.elementor-element-7fb50b9 .jeg-elementor-kit.jkit-post-terms .post-terms, .elementor-1728 .elementor-element.elementor-element-7fb50b9 .jeg-elementor-kit.jkit-post-terms .term-list, .elementor-1728 .elementor-element.elementor-element-7fb50b9 .jeg-elementor-kit.jkit-post-terms .term-list a{font-size:var( --e-global-typography-4d91835-font-size );line-height:var( --e-global-typography-4d91835-line-height );letter-spacing:var( --e-global-typography-4d91835-letter-spacing );word-spacing:var( --e-global-typography-4d91835-word-spacing );}.elementor-1728 .elementor-element.elementor-element-1a7f431c .jeg-elementor-kit.jkit-post-title .post-title, .elementor-1728 .elementor-element.elementor-element-1a7f431c .jeg-elementor-kit.jkit-post-title .post-title a{font-size:var( --e-global-typography-522adc1-font-size );line-height:var( --e-global-typography-522adc1-line-height );letter-spacing:var( --e-global-typography-522adc1-letter-spacing );word-spacing:var( --e-global-typography-522adc1-word-spacing );}.elementor-1728 .elementor-element.elementor-element-1a7f431c > .elementor-widget-container{margin:0px 0px 0px 0px;}.elementor-1728 .elementor-element.elementor-element-4e087a0b{--flex-direction:column;--container-widget-width:100%;--container-widget-height:initial;--container-widget-flex-grow:0;--container-widget-align-self:initial;--flex-wrap-mobile:wrap;--justify-content:flex-end;--margin-top:-80px;--margin-bottom:0px;--margin-left:0px;--margin-right:0px;--padding-top:0px;--padding-bottom:100px;--padding-left:20px;--padding-right:20px;}.elementor-1728 .elementor-element.elementor-element-75c9b4c2{--padding-top:0px;--padding-bottom:0px;--padding-left:0px;--padding-right:0px;}.elementor-1728 .elementor-element.elementor-element-45a96f8e{--justify-content:space-between;}.elementor-1728 .elementor-element.elementor-element-6401bd4{--justify-content:flex-start;--gap:20px 20px;--row-gap:20px;--column-gap:20px;}.elementor-1728 .elementor-element.elementor-element-524f555 .elementor-heading-title{font-size:var( --e-global-typography-4702d3e-font-size );line-height:var( --e-global-typography-4702d3e-line-height );letter-spacing:var( --e-global-typography-4702d3e-letter-spacing );word-spacing:var( --e-global-typography-4702d3e-word-spacing );}.elementor-1728 .elementor-element.elementor-element-169174b8 .jeg-elementor-kit.jkit-post-author .post-author, .elementor-1728 .elementor-element.elementor-element-169174b8 .jeg-elementor-kit.jkit-post-author .post-author a{font-size:var( --e-global-typography-4d91835-font-size );line-height:var( --e-global-typography-4d91835-line-height );letter-spacing:var( --e-global-typography-4d91835-letter-spacing );word-spacing:var( --e-global-typography-4d91835-word-spacing );}.elementor-1728 .elementor-element.elementor-element-169174b8{width:auto;max-width:auto;}.elementor-1728 .elementor-element.elementor-element-743255a4{--justify-content:flex-start;--gap:20px 20px;--row-gap:20px;--column-gap:20px;}.elementor-1728 .elementor-element.elementor-element-29d08e17 .elementor-heading-title{font-size:var( --e-global-typography-4702d3e-font-size );line-height:var( --e-global-typography-4702d3e-line-height );letter-spacing:var( --e-global-typography-4702d3e-letter-spacing );word-spacing:var( --e-global-typography-4702d3e-word-spacing );}.elementor-1728 .elementor-element.elementor-element-3d15bb7c .jeg-elementor-kit.jkit-post-date .post-date, .elementor-1728 .elementor-element.elementor-element-3d15bb7c .jeg-elementor-kit.jkit-post-date .post-date a{font-size:var( --e-global-typography-4d91835-font-size );line-height:var( --e-global-typography-4d91835-line-height );letter-spacing:var( --e-global-typography-4d91835-letter-spacing );word-spacing:var( --e-global-typography-4d91835-word-spacing );}.elementor-1728 .elementor-element.elementor-element-5e94d66d{--justify-content:flex-start;--align-items:flex-start;--container-widget-width:calc( ( 1 - var( --container-widget-flex-grow ) ) * 100% );}.elementor-1728 .elementor-element.elementor-element-5e94d66d.e-con{--align-self:flex-end;}.elementor-1728 .elementor-element.elementor-element-6cb28ac5 .elementor-heading-title{font-size:var( --e-global-typography-4702d3e-font-size );line-height:var( --e-global-typography-4702d3e-line-height );letter-spacing:var( --e-global-typography-4702d3e-letter-spacing );word-spacing:var( --e-global-typography-4702d3e-word-spacing );}.elementor-1728 .elementor-element.elementor-element-69f637cc .jeg-elementor-kit.jkit-social-share{text-align:center;}.elementor-1728 .elementor-element.elementor-element-69f637cc .jeg-elementor-kit.jkit-social-share .social-share-list > li a{text-align:center;}.elementor-1728 .elementor-element.elementor-element-6abf0aff{--margin-top:40px;--margin-bottom:30px;--margin-left:0px;--margin-right:0px;}.elementor-1728 .elementor-element.elementor-element-85b82e9 .jeg-elementor-kit.jkit-heading .heading-title{font-size:var( --e-global-typography-bfc1a39-font-size );line-height:var( --e-global-typography-bfc1a39-line-height );letter-spacing:var( --e-global-typography-bfc1a39-letter-spacing );word-spacing:var( --e-global-typography-bfc1a39-word-spacing );}.elementor-1728 .elementor-element.elementor-element-85b82e9 .jeg-elementor-kit.jkit-heading .heading-section-title{margin:0px 0px 10px 0px;}.elementor-1728 .elementor-element.elementor-element-85b82e9 .jeg-elementor-kit.jkit-heading .heading-title > span{font-size:var( --e-global-typography-secondary-font-size );line-height:var( --e-global-typography-secondary-line-height );letter-spacing:var( --e-global-typography-secondary-letter-spacing );}.elementor-1728 .elementor-element.elementor-element-85b82e9 .jeg-elementor-kit.jkit-heading .heading-section-description{font-size:var( --e-global-typography-text-font-size );}.elementor-1728 .elementor-element.elementor-element-85b82e9 > .elementor-widget-container{margin:0px 0px 0px 0px;}.elementor-1728 .elementor-element.elementor-element-7a093cd .jeg-elementor-kit.jkit-heading .heading-title{font-size:var( --e-global-typography-bfc1a39-font-size );line-height:var( --e-global-typography-bfc1a39-line-height );letter-spacing:var( --e-global-typography-bfc1a39-letter-spacing );word-spacing:var( --e-global-typography-bfc1a39-word-spacing );}.elementor-1728 .elementor-element.elementor-element-7a093cd .jeg-elementor-kit.jkit-heading .heading-section-title{margin:0px 0px 10px 0px;}.elementor-1728 .elementor-element.elementor-element-7a093cd .jeg-elementor-kit.jkit-heading .heading-title > span{font-size:var( --e-global-typography-secondary-font-size );line-height:var( --e-global-typography-secondary-line-height );letter-spacing:var( --e-global-typography-secondary-letter-spacing );}.elementor-1728 .elementor-element.elementor-element-7a093cd .jeg-elementor-kit.jkit-heading .heading-section-description{font-size:var( --e-global-typography-text-font-size );}.elementor-1728 .elementor-element.elementor-element-7a093cd > .elementor-widget-container{margin:0px 0px 0px 0px;}.elementor-1728 .elementor-element.elementor-element-f84d0d7 .jeg-elementor-kit.jkit-heading .heading-title{font-size:var( --e-global-typography-bfc1a39-font-size );line-height:var( --e-global-typography-bfc1a39-line-height );letter-spacing:var( --e-global-typography-bfc1a39-letter-spacing );word-spacing:var( --e-global-typography-bfc1a39-word-spacing );}.elementor-1728 .elementor-element.elementor-element-f84d0d7 .jeg-elementor-kit.jkit-heading .heading-section-title{margin:0px 0px 10px 0px;}.elementor-1728 .elementor-element.elementor-element-f84d0d7 .jeg-elementor-kit.jkit-heading .heading-title > span{font-size:var( --e-global-typography-secondary-font-size );line-height:var( --e-global-typography-secondary-line-height );letter-spacing:var( --e-global-typography-secondary-letter-spacing );}.elementor-1728 .elementor-element.elementor-element-f84d0d7 .jeg-elementor-kit.jkit-heading .heading-section-description{font-size:var( --e-global-typography-text-font-size );}.elementor-1728 .elementor-element.elementor-element-f84d0d7 > .elementor-widget-container{margin:0px 0px 0px 0px;}.elementor-1728 .elementor-element.elementor-element-8033dc5 .jeg-elementor-kit.jkit-heading .heading-title{font-size:var( --e-global-typography-bfc1a39-font-size );line-height:var( --e-global-typography-bfc1a39-line-height );letter-spacing:var( --e-global-typography-bfc1a39-letter-spacing );word-spacing:var( --e-global-typography-bfc1a39-word-spacing );}.elementor-1728 .elementor-element.elementor-element-8033dc5 .jeg-elementor-kit.jkit-heading .heading-section-title{margin:0px 0px 10px 0px;}.elementor-1728 .elementor-element.elementor-element-8033dc5 .jeg-elementor-kit.jkit-heading .heading-title > span{font-size:var( --e-global-typography-secondary-font-size );line-height:var( --e-global-typography-secondary-line-height );letter-spacing:var( --e-global-typography-secondary-letter-spacing );}.elementor-1728 .elementor-element.elementor-element-8033dc5 .jeg-elementor-kit.jkit-heading .heading-section-description{font-size:var( --e-global-typography-text-font-size );}.elementor-1728 .elementor-element.elementor-element-8033dc5 > .elementor-widget-container{margin:0px 0px 0px 0px;}.elementor-1728 .elementor-element.elementor-element-9b87507 .jeg-elementor-kit.jkit-heading .heading-title{font-size:var( --e-global-typography-bfc1a39-font-size );line-height:var( --e-global-typography-bfc1a39-line-height );letter-spacing:var( --e-global-typography-bfc1a39-letter-spacing );word-spacing:var( --e-global-typography-bfc1a39-word-spacing );}.elementor-1728 .elementor-element.elementor-element-9b87507 .jeg-elementor-kit.jkit-heading .heading-section-title{margin:0px 0px 10px 0px;}.elementor-1728 .elementor-element.elementor-element-9b87507 .jeg-elementor-kit.jkit-heading .heading-title > span{font-size:var( --e-global-typography-secondary-font-size );line-height:var( --e-global-typography-secondary-line-height );letter-spacing:var( --e-global-typography-secondary-letter-spacing );}.elementor-1728 .elementor-element.elementor-element-9b87507 .jeg-elementor-kit.jkit-heading .heading-section-description{font-size:var( --e-global-typography-text-font-size );}.elementor-1728 .elementor-element.elementor-element-9b87507 > .elementor-widget-container{margin:0px 0px 0px 0px;}.elementor-1728 .elementor-element.elementor-element-ff849c1 .jeg-elementor-kit.jkit-heading .heading-title{font-size:var( --e-global-typography-bfc1a39-font-size );line-height:var( --e-global-typography-bfc1a39-line-height );letter-spacing:var( --e-global-typography-bfc1a39-letter-spacing );word-spacing:var( --e-global-typography-bfc1a39-word-spacing );}.elementor-1728 .elementor-element.elementor-element-ff849c1 .jeg-elementor-kit.jkit-heading .heading-section-title{margin:0px 0px 10px 0px;}.elementor-1728 .elementor-element.elementor-element-ff849c1 .jeg-elementor-kit.jkit-heading .heading-title > span{font-size:var( --e-global-typography-secondary-font-size );line-height:var( --e-global-typography-secondary-line-height );letter-spacing:var( --e-global-typography-secondary-letter-spacing );}.elementor-1728 .elementor-element.elementor-element-ff849c1 .jeg-elementor-kit.jkit-heading .heading-section-description{font-size:var( --e-global-typography-text-font-size );}.elementor-1728 .elementor-element.elementor-element-ff849c1 > .elementor-widget-container{margin:0px 0px 0px 0px;}}@media(max-width:767px){.elementor-1728 .elementor-element.elementor-element-234718d8{--margin-top:0px;--margin-bottom:0px;--margin-left:0px;--margin-right:0px;--padding-top:80px;--padding-bottom:150px;--padding-left:10px;--padding-right:10px;}.elementor-1728 .elementor-element.elementor-element-7fb50b9 .jeg-elementor-kit.jkit-post-terms .post-terms, .elementor-1728 .elementor-element.elementor-element-7fb50b9 .jeg-elementor-kit.jkit-post-terms .term-list, .elementor-1728 .elementor-element.elementor-element-7fb50b9 .jeg-elementor-kit.jkit-post-terms .term-list a{font-size:var( --e-global-typography-4d91835-font-size );line-height:var( --e-global-typography-4d91835-line-height );letter-spacing:var( --e-global-typography-4d91835-letter-spacing );word-spacing:var( --e-global-typography-4d91835-word-spacing );}.elementor-1728 .elementor-element.elementor-element-1a7f431c .jeg-elementor-kit.jkit-post-title .post-title, .elementor-1728 .elementor-element.elementor-element-1a7f431c .jeg-elementor-kit.jkit-post-title .post-title a{font-size:var( --e-global-typography-522adc1-font-size );line-height:var( --e-global-typography-522adc1-line-height );letter-spacing:var( --e-global-typography-522adc1-letter-spacing );word-spacing:var( --e-global-typography-522adc1-word-spacing );}.elementor-1728 .elementor-element.elementor-element-1a7f431c > .elementor-widget-container{margin:0px 0px 0px 0px;}.elementor-1728 .elementor-element.elementor-element-4e087a0b{--gap:0px 0px;--row-gap:0px;--column-gap:0px;--margin-top:-120px;--margin-bottom:0px;--margin-left:0px;--margin-right:0px;--padding-top:0px;--padding-bottom:50px;--padding-left:20px;--padding-right:20px;}.elementor-1728 .elementor-element.elementor-element-75c9b4c2{--width:335px;--margin-top:0px;--margin-bottom:0px;--margin-left:0px;--margin-right:0px;--padding-top:0px;--padding-bottom:0px;--padding-left:0px;--padding-right:0px;}.elementor-1728 .elementor-element.elementor-element-a28c269 .jeg-elementor-kit.jkit-post-featured-image .post-featured-image img{border-radius:15px 15px 15px 15px;}.elementor-1728 .elementor-element.elementor-element-a28c269 > .elementor-widget-container{margin:0px 0px 10px 0px;}.elementor-1728 .elementor-element.elementor-element-45a96f8e{--justify-content:flex-start;--flex-wrap:wrap;}.elementor-1728 .elementor-element.elementor-element-6401bd4{--width:30%;--gap:15px 15px;--row-gap:15px;--column-gap:15px;}.elementor-1728 .elementor-element.elementor-element-524f555 .elementor-heading-title{font-size:var( --e-global-typography-4702d3e-font-size );line-height:var( --e-global-typography-4702d3e-line-height );letter-spacing:var( --e-global-typography-4702d3e-letter-spacing );word-spacing:var( --e-global-typography-4702d3e-word-spacing );}.elementor-1728 .elementor-element.elementor-element-524f555 > .elementor-widget-container{margin:2px 0px 0px 0px;}.elementor-1728 .elementor-element.elementor-element-524f555.elementor-element{--align-self:flex-start;}.elementor-1728 .elementor-element.elementor-element-169174b8 .jeg-elementor-kit.jkit-post-author .post-author, .elementor-1728 .elementor-element.elementor-element-169174b8 .jeg-elementor-kit.jkit-post-author .post-author a{font-size:var( --e-global-typography-4d91835-font-size );line-height:var( --e-global-typography-4d91835-line-height );letter-spacing:var( --e-global-typography-4d91835-letter-spacing );word-spacing:var( --e-global-typography-4d91835-word-spacing );}.elementor-1728 .elementor-element.elementor-element-169174b8 > .elementor-widget-container{margin:0px 11px -17px 0px;}.elementor-1728 .elementor-element.elementor-element-743255a4{--width:52%;--gap:15px 15px;--row-gap:15px;--column-gap:15px;--padding-top:0px;--padding-bottom:0px;--padding-left:30px;--padding-right:0px;}.elementor-1728 .elementor-element.elementor-element-29d08e17 .elementor-heading-title{font-size:var( --e-global-typography-4702d3e-font-size );line-height:var( --e-global-typography-4702d3e-line-height );letter-spacing:var( --e-global-typography-4702d3e-letter-spacing );word-spacing:var( --e-global-typography-4702d3e-word-spacing );}.elementor-1728 .elementor-element.elementor-element-29d08e17 > .elementor-widget-container{margin:2px 0px 0px 0px;}.elementor-1728 .elementor-element.elementor-element-29d08e17.elementor-element{--align-self:flex-start;}.elementor-1728 .elementor-element.elementor-element-3d15bb7c .jeg-elementor-kit.jkit-post-date .post-date, .elementor-1728 .elementor-element.elementor-element-3d15bb7c .jeg-elementor-kit.jkit-post-date .post-date a{font-size:var( --e-global-typography-4d91835-font-size );line-height:var( --e-global-typography-4d91835-line-height );letter-spacing:var( --e-global-typography-4d91835-letter-spacing );word-spacing:var( --e-global-typography-4d91835-word-spacing );}.elementor-1728 .elementor-element.elementor-element-3d15bb7c > .elementor-widget-container{margin:0px 0px -15px 0px;}.elementor-1728 .elementor-element.elementor-element-5e94d66d{--margin-top:10px;--margin-bottom:0px;--margin-left:0px;--margin-right:0px;}.elementor-1728 .elementor-element.elementor-element-6cb28ac5 .elementor-heading-title{font-size:var( --e-global-typography-4702d3e-font-size );line-height:var( --e-global-typography-4702d3e-line-height );letter-spacing:var( --e-global-typography-4702d3e-letter-spacing );word-spacing:var( --e-global-typography-4702d3e-word-spacing );}.elementor-1728 .elementor-element.elementor-element-6cb28ac5 > .elementor-widget-container{margin:2px 0px 0px 0px;}.elementor-1728 .elementor-element.elementor-element-69f637cc .jeg-elementor-kit.jkit-social-share{text-align:center;}.elementor-1728 .elementor-element.elementor-element-69f637cc .jeg-elementor-kit.jkit-social-share .social-share-list > li{display:inline-block;}.elementor-1728 .elementor-element.elementor-element-69f637cc > .elementor-widget-container{margin:0px 0px -6px 0px;}.elementor-1728 .elementor-element.elementor-element-6abf0aff{--margin-top:30px;--margin-bottom:20px;--margin-left:0px;--margin-right:0px;}.elementor-1728 .elementor-element.elementor-element-85b82e9 .jeg-elementor-kit.jkit-heading .heading-title{font-size:var( --e-global-typography-bfc1a39-font-size );line-height:var( --e-global-typography-bfc1a39-line-height );letter-spacing:var( --e-global-typography-bfc1a39-letter-spacing );word-spacing:var( --e-global-typography-bfc1a39-word-spacing );}.elementor-1728 .elementor-element.elementor-element-85b82e9 .jeg-elementor-kit.jkit-heading .heading-section-title{margin:0px 0px 10px 0px;}.elementor-1728 .elementor-element.elementor-element-85b82e9 .jeg-elementor-kit.jkit-heading .heading-title > span{font-size:var( --e-global-typography-secondary-font-size );line-height:var( --e-global-typography-secondary-line-height );letter-spacing:var( --e-global-typography-secondary-letter-spacing );}.elementor-1728 .elementor-element.elementor-element-85b82e9 .jeg-elementor-kit.jkit-heading .heading-section-description{font-size:var( --e-global-typography-text-font-size );}.elementor-1728 .elementor-element.elementor-element-85b82e9 > .elementor-widget-container{margin:0px 0px 0px 0px;}.elementor-1728 .elementor-element.elementor-element-7a093cd .jeg-elementor-kit.jkit-heading .heading-title{font-size:var( --e-global-typography-bfc1a39-font-size );line-height:var( --e-global-typography-bfc1a39-line-height );letter-spacing:var( --e-global-typography-bfc1a39-letter-spacing );word-spacing:var( --e-global-typography-bfc1a39-word-spacing );}.elementor-1728 .elementor-element.elementor-element-7a093cd .jeg-elementor-kit.jkit-heading .heading-section-title{margin:0px 0px 10px 0px;}.elementor-1728 .elementor-element.elementor-element-7a093cd .jeg-elementor-kit.jkit-heading .heading-title > span{font-size:var( --e-global-typography-secondary-font-size );line-height:var( --e-global-typography-secondary-line-height );letter-spacing:var( --e-global-typography-secondary-letter-spacing );}.elementor-1728 .elementor-element.elementor-element-7a093cd .jeg-elementor-kit.jkit-heading .heading-section-description{font-size:var( --e-global-typography-text-font-size );}.elementor-1728 .elementor-element.elementor-element-7a093cd > .elementor-widget-container{margin:0px 0px 0px 0px;}.elementor-1728 .elementor-element.elementor-element-f84d0d7 .jeg-elementor-kit.jkit-heading .heading-title{font-size:var( --e-global-typography-bfc1a39-font-size );line-height:var( --e-global-typography-bfc1a39-line-height );letter-spacing:var( --e-global-typography-bfc1a39-letter-spacing );word-spacing:var( --e-global-typography-bfc1a39-word-spacing );}.elementor-1728 .elementor-element.elementor-element-f84d0d7 .jeg-elementor-kit.jkit-heading .heading-section-title{margin:0px 0px 10px 0px;}.elementor-1728 .elementor-element.elementor-element-f84d0d7 .jeg-elementor-kit.jkit-heading .heading-title > span{font-size:var( --e-global-typography-secondary-font-size );line-height:var( --e-global-typography-secondary-line-height );letter-spacing:var( --e-global-typography-secondary-letter-spacing );}.elementor-1728 .elementor-element.elementor-element-f84d0d7 .jeg-elementor-kit.jkit-heading .heading-section-description{font-size:var( --e-global-typography-text-font-size );}.elementor-1728 .elementor-element.elementor-element-f84d0d7 > .elementor-widget-container{margin:0px 0px 0px 0px;}.elementor-1728 .elementor-element.elementor-element-8033dc5 .jeg-elementor-kit.jkit-heading .heading-title{font-size:var( --e-global-typography-bfc1a39-font-size );line-height:var( --e-global-typography-bfc1a39-line-height );letter-spacing:var( --e-global-typography-bfc1a39-letter-spacing );word-spacing:var( --e-global-typography-bfc1a39-word-spacing );}.elementor-1728 .elementor-element.elementor-element-8033dc5 .jeg-elementor-kit.jkit-heading .heading-section-title{margin:0px 0px 10px 0px;}.elementor-1728 .elementor-element.elementor-element-8033dc5 .jeg-elementor-kit.jkit-heading .heading-title > span{font-size:var( --e-global-typography-secondary-font-size );line-height:var( --e-global-typography-secondary-line-height );letter-spacing:var( --e-global-typography-secondary-letter-spacing );}.elementor-1728 .elementor-element.elementor-element-8033dc5 .jeg-elementor-kit.jkit-heading .heading-section-description{font-size:var( --e-global-typography-text-font-size );}.elementor-1728 .elementor-element.elementor-element-8033dc5 > .elementor-widget-container{margin:0px 0px 0px 0px;}.elementor-1728 .elementor-element.elementor-element-9b87507 .jeg-elementor-kit.jkit-heading .heading-title{font-size:var( --e-global-typography-bfc1a39-font-size );line-height:var( --e-global-typography-bfc1a39-line-height );letter-spacing:var( --e-global-typography-bfc1a39-letter-spacing );word-spacing:var( --e-global-typography-bfc1a39-word-spacing );}.elementor-1728 .elementor-element.elementor-element-9b87507 .jeg-elementor-kit.jkit-heading .heading-section-title{margin:0px 0px 10px 0px;}.elementor-1728 .elementor-element.elementor-element-9b87507 .jeg-elementor-kit.jkit-heading .heading-title > span{font-size:var( --e-global-typography-secondary-font-size );line-height:var( --e-global-typography-secondary-line-height );letter-spacing:var( --e-global-typography-secondary-letter-spacing );}.elementor-1728 .elementor-element.elementor-element-9b87507 .jeg-elementor-kit.jkit-heading .heading-section-description{font-size:var( --e-global-typography-text-font-size );}.elementor-1728 .elementor-element.elementor-element-9b87507 > .elementor-widget-container{margin:0px 0px 0px 0px;}.elementor-1728 .elementor-element.elementor-element-ff849c1 .jeg-elementor-kit.jkit-heading .heading-title{font-size:var( --e-global-typography-bfc1a39-font-size );line-height:var( --e-global-typography-bfc1a39-line-height );letter-spacing:var( --e-global-typography-bfc1a39-letter-spacing );word-spacing:var( --e-global-typography-bfc1a39-word-spacing );}.elementor-1728 .elementor-element.elementor-element-ff849c1 .jeg-elementor-kit.jkit-heading .heading-section-title{margin:0px 0px 10px 0px;}.elementor-1728 .elementor-element.elementor-element-ff849c1 .jeg-elementor-kit.jkit-heading .heading-title > span{font-size:var( --e-global-typography-secondary-font-size );line-height:var( --e-global-typography-secondary-line-height );letter-spacing:var( --e-global-typography-secondary-letter-spacing );}.elementor-1728 .elementor-element.elementor-element-ff849c1 .jeg-elementor-kit.jkit-heading .heading-section-description{font-size:var( --e-global-typography-text-font-size );}.elementor-1728 .elementor-element.elementor-element-ff849c1 > .elementor-widget-container{margin:0px 0px 0px 0px;}}@media(min-width:768px){.elementor-1728 .elementor-element.elementor-element-234718d8{--content-width:1000px;}.elementor-1728 .elementor-element.elementor-element-4e087a0b{--content-width:1000px;}.elementor-1728 .elementor-element.elementor-element-6401bd4{--width:13%;}.elementor-1728 .elementor-element.elementor-element-743255a4{--width:68%;}.elementor-1728 .elementor-element.elementor-element-5e94d66d{--width:18%;}.elementor-1728 .elementor-element.elementor-element-6abf0aff{--width:100%;}}@media(max-width:1024px) and (min-width:768px){.elementor-1728 .elementor-element.elementor-element-4e087a0b{--content-width:100%;}.elementor-1728 .elementor-element.elementor-element-6401bd4{--width:13%;}.elementor-1728 .elementor-element.elementor-element-743255a4{--width:57%;}.elementor-1728 .elementor-element.elementor-element-5e94d66d{--width:24%;}}.elementor-element.elementor-element-69f637cc .jeg-elementor-kit.jkit-social-share .social-share-list > li a { margin-left:auto; margin-right: auto; }@media (max-width: 1024px) {.elementor-element.elementor-element-69f637cc .jeg-elementor-kit.jkit-social-share .social-share-list > li a { margin-left:auto; margin-right: auto; } }@media (max-width: 767px) {.elementor-element.elementor-element-69f637cc .jeg-elementor-kit.jkit-social-share .social-share-list > li a { margin-left:auto; margin-right: auto; } }<\/style>\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"1728\" class=\"elementor elementor-1728\" 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___69f0148f5fce9\" ><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_69f0148f6119c\" ><h1 class=\"post-title style-color \">Tret\u00ed konsolida\u010dn\u00fd bal\u00ed\u010dek pre rok 2026: ve\u013ek\u00fd preh\u013ead zmien<\/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_69f0148f61c9b\" ><div class=\"post-featured-image \"><img fetchpriority=\"high\" decoding=\"async\" width=\"1200\" height=\"800\" src=\"https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/09\/9184113_1200x.jpg\" class=\"attachment-full size-full wp-post-image\" alt=\"\" srcset=\"https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/09\/9184113_1200x.jpg 1200w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/09\/9184113_1200x-300x200.jpg 300w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/09\/9184113_1200x-1024x683.jpg 1024w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/09\/9184113_1200x-768x512.jpg 768w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/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_69f0148f629d3\" ><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_69f0148f63517\" ><p class=\"post-date \">10. September 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_69f0148f64c76\" ><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_69f0148f669c6\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\"><\/h2><\/div><div class=\"heading-section-description\"><p><strong data-start=\"90\" data-end=\"111\">Minister financi\u00ed<\/strong> 9. septembra 2025 predstavil tret\u00ed bal\u00edk konsolida\u010dn\u00fdch opatren\u00ed. Cie\u013eom je zn\u00ed\u017ei\u0165 deficit s o\u010dak\u00e1van\u00fdm pr\u00ednosom pribli\u017ene <strong data-start=\"235\" data-end=\"249\">2,7 mld. \u20ac<\/strong> v roku 2026. Ni\u017e\u0161ie n\u00e1jdete zrozumite\u013en\u00fd s\u00fahrn k\u013e\u00fa\u010dov\u00fdch bodov a term\u00ednov, ktor\u00e9 maj\u00fa plati\u0165 od <strong data-start=\"346\" data-end=\"360\">1. 1. 2026<\/strong> (ak ich potvrd\u00ed legislat\u00edvny proces).<\/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_69f0148f68231\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">\u0160etrenie na strane \u0161t\u00e1tu<\/h2><\/div><div class=\"heading-section-description\"><p data-start=\"502\" data-end=\"654\"><strong data-start=\"502\" data-end=\"529\">Menej n\u00e1kupov a \u00faradov - <\/strong>obmedzenie n\u00e1kupov tovarov, slu\u017eieb a kapit\u00e1lov\u00fdch v\u00fddavkov, zni\u017eovanie n\u00e1kupov vozidiel a <strong data-start=\"621\" data-end=\"653\">zlu\u010dovanie \u010di ru\u0161enie \u00faradov<\/strong>.<\/p><p data-start=\"656\" data-end=\"893\"><strong data-start=\"656\" data-end=\"684\">Mzdy vo verejnej spr\u00e1ve - <\/strong>platy mnoh\u00fdch \u00faradn\u00edkov sa <strong data-start=\"712\" data-end=\"723\">zmrazia<\/strong>; v\u00fdnimkou bud\u00fa u\u010ditelia a zdravotn\u00edcki pracovn\u00edci. \u0160krty v mzdov\u00fdch rozpo\u010dtoch sa nemaj\u00fa t\u00fdka\u0165 <strong data-start=\"819\" data-end=\"892\">policajtov, hasi\u010dov, vojakov, finan\u010dnej spr\u00e1vy, sudcov a prokur\u00e1torov<\/strong>.<\/p><p data-start=\"895\" data-end=\"1003\"><strong data-start=\"895\" data-end=\"910\">Samospr\u00e1vy - <\/strong>obciam a V\u00daC sa m\u00e1 zn\u00ed\u017ei\u0165 <strong data-start=\"937\" data-end=\"955\">podiel na DPFO<\/strong> a \u0161etri\u0165 sa m\u00e1 na mzd\u00e1ch a prev\u00e1dzke samospr\u00e1v.<\/p><p data-start=\"1005\" data-end=\"1162\"><strong data-start=\"1005\" data-end=\"1024\">PN v podnikoch -<\/strong>zamestn\u00e1vate\u013e by mal uhr\u00e1dza\u0165 n\u00e1hradu mzdy pri <strong data-start=\"1072\" data-end=\"1092\">PN prv\u00fdch 14 dn\u00ed<\/strong> (namiesto 10). Soci\u00e1lna pois\u0165ov\u0148a by vypl\u00e1cala nemocensk\u00e9 od 15. d\u0148a.<\/p><p data-start=\"1164\" data-end=\"1305\"><strong data-start=\"1164\" data-end=\"1193\">Podpora n\u00e1vratu do pr\u00e1ce - <\/strong>d\u00e1vka v nezamestnanosti by sa od 4. do 6. mesiaca zni\u017eovala (40 %, 30 %, 20 %; prv\u00e9 3 mesiace ost\u00e1va 50 %).<\/p><p data-start=\"1307\" data-end=\"1490\"><strong data-start=\"1307\" data-end=\"1344\">Rodi\u010dia na materskej\/rodi\u010dovskej - <\/strong>ak rodi\u010d po\u010das starostlivosti <strong data-start=\"1375\" data-end=\"1400\">pracuje alebo podnik\u00e1<\/strong>, \u0161t\u00e1t za neho <strong data-start=\"1415\" data-end=\"1448\">nebude plati\u0165 soci\u00e1lne odvody<\/strong>; do d\u00f4chodku sa zapo\u010d\u00edta skuto\u010dn\u00fd pr\u00edjem.<\/p><p data-start=\"1492\" data-end=\"1572\"><strong data-start=\"1492\" data-end=\"1509\">13. d\u00f4chodok -<\/strong> v rokoch <strong data-start=\"1519\" data-end=\"1534\">2026 \u2013 2028<\/strong> m\u00e1 zosta\u0165 pevne na sume <strong data-start=\"1559\" data-end=\"1571\">667,30 \u20ac<\/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-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_69f0148f69db3\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Dane a odvody<\/h2><\/div><div class=\"heading-section-description\"><p data-start=\"1600\" data-end=\"1717\"><strong data-start=\"1600\" data-end=\"1633\">Progres\u00edvna da\u0148 z pr\u00edjmov FO.<\/strong> Zmeny sa dotkn\u00fa nadpriemern\u00fdch pr\u00edjmov. Sadzby len na <strong data-start=\"1688\" data-end=\"1716\">\u010das\u0165 pr\u00edjmu nad hranicou<\/strong>:<\/p><ul data-start=\"1718\" data-end=\"1848\"><li data-start=\"1718\" data-end=\"1749\"><p data-start=\"1720\" data-end=\"1749\">do <strong data-start=\"1723\" data-end=\"1735\">44 000 \u20ac<\/strong> \u2013 <strong data-start=\"1738\" data-end=\"1746\">19 %<\/strong>,<\/p><\/li><li data-start=\"1750\" data-end=\"1782\"><p data-start=\"1752\" data-end=\"1782\">nad <strong data-start=\"1756\" data-end=\"1768\">44 000 \u20ac<\/strong> \u2013 <strong data-start=\"1771\" data-end=\"1779\">25 %<\/strong>,<\/p><\/li><li data-start=\"1783\" data-end=\"1815\"><p data-start=\"1785\" data-end=\"1815\">nad <strong data-start=\"1789\" data-end=\"1801\">60 000 \u20ac<\/strong> \u2013 <strong data-start=\"1804\" data-end=\"1812\">30 %<\/strong>,<\/p><\/li><li data-start=\"1816\" data-end=\"1848\"><p data-start=\"1818\" data-end=\"1848\">nad <strong data-start=\"1822\" data-end=\"1834\">75 000 \u20ac<\/strong> \u2013 <strong data-start=\"1837\" data-end=\"1845\">35 %<\/strong>.<\/p><\/li><\/ul><p data-start=\"1850\" data-end=\"1939\">Pre \u00fastavn\u00fdch \u010dinite\u013eov a poslancov: <strong data-start=\"1887\" data-end=\"1916\">29 % \/ 35 % \/ 40 % \/ 45 %<\/strong> v t\u00fdch ist\u00fdch p\u00e1smach.<\/p><p data-start=\"1941\" data-end=\"2110\"><strong data-start=\"1941\" data-end=\"1988\">Da\u0148ov\u00e9 licencie (DPPO) pre najv\u00e4\u010d\u0161ie firmy.<\/strong> Nov\u00e9 p\u00e1smo pre firmy s <strong data-start=\"2012\" data-end=\"2036\">pr\u00edjmom nad 5 mil. \u20ac<\/strong>: licencia sa zvy\u0161uje z <strong data-start=\"2060\" data-end=\"2071\">3 840 \u20ac<\/strong> na <strong data-start=\"2075\" data-end=\"2087\">11 520 \u20ac<\/strong> (cca 1 400 subjektov).<\/p><p data-start=\"2112\" data-end=\"2143\"><strong data-start=\"2112\" data-end=\"2143\">Odvody SZ\u010cO a zamestnancov.<\/strong><\/p><ul data-start=\"2144\" data-end=\"2469\"><li data-start=\"2144\" data-end=\"2321\"><p data-start=\"2146\" data-end=\"2321\"><strong data-start=\"2146\" data-end=\"2155\">SZ\u010cO:<\/strong> minimum sa m\u00e1 po\u010d\u00edta\u0165 zo <strong data-start=\"2181\" data-end=\"2189\">60 %<\/strong> priemernej mzdy (namiesto 50 %). Odhadom by minim\u00e1lne soci\u00e1lne odvody nar\u00e1stli na cca <strong data-start=\"2276\" data-end=\"2288\">303,11 \u20ac<\/strong> (oproti 252,59 \u20ac v roku 2025).<\/p><\/li><li data-start=\"2322\" data-end=\"2469\"><p data-start=\"2324\" data-end=\"2469\"><strong data-start=\"2324\" data-end=\"2364\">Zamestnanci \/ samoplatitelia \/ SZ\u010cO:<\/strong> <strong data-start=\"2365\" data-end=\"2394\">zdravotn\u00e9 odvody +1 p. b.<\/strong> (detail kone\u010dnej \u00fapravy po prechodnom obdob\u00ed 2024\u20132027 e\u0161te nie je jasn\u00fd).<\/p><\/li><\/ul><p data-start=\"2471\" data-end=\"2564\"><strong data-start=\"2471\" data-end=\"2499\">Kolekt\u00edvne investovanie.<\/strong> Osobitn\u00fd odvod pre spr\u00e1vcov, DSS a DDS z <strong data-start=\"2541\" data-end=\"2551\">4,36 %<\/strong> na <strong data-start=\"2555\" data-end=\"2563\">15 %<\/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-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_69f0148f6bf3d\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Sviatky a predaj<\/h2><\/div><div class=\"heading-section-description\"><p><strong data-start=\"2595\" data-end=\"2621\">Dni pracovn\u00e9ho pokoja -<\/strong>\u00a0<strong data-start=\"2622\" data-end=\"2638\">17. november<\/strong> m\u00e1 presta\u0165 by\u0165 d\u0148om pracovn\u00e9ho pokoja natrvalo; v <strong data-start=\"2689\" data-end=\"2702\">roku 2026<\/strong> sa to m\u00e1 t\u00fdka\u0165 aj <strong data-start=\"2721\" data-end=\"2735\">6. janu\u00e1ra<\/strong> a <strong data-start=\"2738\" data-end=\"2749\">8. m\u00e1ja<\/strong>. Z\u00e1rove\u0148 sa ru\u0161\u00ed <strong data-start=\"2767\" data-end=\"2799\">z\u00e1kaz predaja po\u010das sviatkov<\/strong> (detail nastavenia \u2013 napr. Vianoce \u2013 m\u00e1 e\u0161te do\u0165ahova\u0165 rezort).<\/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-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_69f0148f6d2fa\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Zmeny pri \u201enegat\u00edvnych externalit\u00e1ch\u201c<\/h2><\/div><div class=\"heading-section-description\"><p data-start=\"2915\" data-end=\"3162\"><strong data-start=\"2915\" data-end=\"2957\">Vy\u0161\u0161ia DPH (23 %) na vybran\u00e9 potraviny<\/strong> s viac cukru a soli: sladkosti, zmrzlina, d\u017eemy, sladen\u00e9 nealko, slan\u00e9 pochutiny. V\u00fdnimky: samotn\u00fd <strong data-start=\"3057\" data-end=\"3070\">cukor\/so\u013e<\/strong>, detsk\u00e9 v\u00fd\u017eivy a pokrmy, mlie\u010dne n\u00e1poje, jogurty, <strong data-start=\"3121\" data-end=\"3146\">100 % d\u017e\u00fasy bez cukru<\/strong>, DIA potraviny.<\/p><p data-start=\"3164\" data-end=\"3400\"><strong data-start=\"3164\" data-end=\"3187\">Hazard a poistenie -<\/strong>\u00a0Online hry z <strong data-start=\"3201\" data-end=\"3217\">27 % na 30 %<\/strong> (kamenn\u00e9 prev\u00e1dzky tie\u017e vy\u0161\u0161ie). <strong data-start=\"3251\" data-end=\"3282\">Da\u0148 z ne\u017eivotn\u00e9ho poistenia<\/strong> z <strong data-start=\"3285\" data-end=\"3300\">8 % na 10 %<\/strong>. Pl\u00e1n je zda\u0148ova\u0165 aj <strong data-start=\"3322\" data-end=\"3342\">bankov\u00e9 poplatky<\/strong> pri vkladoch kartou do hazardu (odhad v\u00fdnosu ~12 mil. \u20ac).<\/p><p data-start=\"3402\" data-end=\"3518\"><strong data-start=\"3402\" data-end=\"3437\">\u00dahrada z prim\u00e1rnych materi\u00e1lov -<\/strong>\u00a0Nov\u00e1 da\u0148 <strong data-start=\"3447\" data-end=\"3462\">1,35 \u20ac\/tona<\/strong> pri nov\u00fdch \u0165a\u017eb\u00e1ch \u0161trku, piesku, kame\u0148a, \u0161trkopieskov.<\/p><div class=\"_tableContainer_1rjym_1\">\u00a0<\/div><\/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_69f0148f6e5e4\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Boj proti da\u0148ov\u00fdm \u00fanikom a optimaliz\u00e1cii<\/h2><\/div><div class=\"heading-section-description\"><p data-start=\"3561\" data-end=\"3933\"><strong data-start=\"3561\" data-end=\"3611\">Gener\u00e1lny da\u0148ov\u00fd pardon (1. 1. \u2013 30. 6. 2026) -<\/strong> po \u00fahrade nedoplatku alebo podan\u00ed dodato\u010dn\u00e9ho priznania sa odp\u00fa\u0161\u0165aj\u00fa pokuty a \u00faroky pri dani z pr\u00edjmov, <strong data-start=\"3716\" data-end=\"3723\">DPH<\/strong>, <strong data-start=\"3725\" data-end=\"3748\">spotrebn\u00fdch daniach<\/strong>, <strong data-start=\"3750\" data-end=\"3780\">dani z motorov\u00fdch vozidiel<\/strong> a <strong data-start=\"3783\" data-end=\"3803\">dani z poistenia<\/strong>. Nevz\u0165ahuje sa na preddavky, spl\u00e1tky, osobitn\u00e9 odvody v regulovan\u00fdch odvetviach, solid\u00e1rny pr\u00edspevok ani miestne dane a poplatky.<\/p><p data-start=\"3935\" data-end=\"4156\"><strong data-start=\"3935\" data-end=\"3968\">Povinn\u00e9 bezhotovostn\u00e9 platby -<\/strong> od <strong data-start=\"3972\" data-end=\"3986\">marca 2026<\/strong> musia predajcovia umo\u017eni\u0165 platby <strong data-start=\"4020\" data-end=\"4049\">QR k\u00f3dom alebo termin\u00e1lom<\/strong>. Registra\u010dn\u00e9 pokladnice sa maj\u00fa pripravi\u0165 v <strong data-start=\"4094\" data-end=\"4111\">novembri 2025<\/strong>, verejn\u00e1 sk\u00fa\u0161obn\u00e1 prev\u00e1dzka <strong data-start=\"4140\" data-end=\"4155\">janu\u00e1r 2026<\/strong>.<\/p><p data-start=\"4158\" data-end=\"4321\"><strong data-start=\"4158\" data-end=\"4205\">Odvody z odmien po\u010das PN, materskej \u010di O\u010cR - <\/strong>ru\u0161\u00ed sa v\u00fdnimka \u2013 z tak\u00fdchto pr\u00edjmov sa maj\u00fa plati\u0165 <strong data-start=\"4258\" data-end=\"4277\">soci\u00e1lne odvody<\/strong>. S\u00fa\u010dasne sa m\u00e1 zefekt\u00edvni\u0165 <strong data-start=\"4305\" data-end=\"4320\">kontrola PN<\/strong>.<\/p><p data-start=\"4323\" data-end=\"4512\"><strong data-start=\"4323\" data-end=\"4338\">DPH a aut\u00e1 -<\/strong> ak sa slu\u017eobn\u00e9 auto pou\u017e\u00edva aj s\u00fakromne, <strong data-start=\"4380\" data-end=\"4404\">odpo\u010det DPH len 50 %<\/strong> (vr\u00e1tane v\u00fddavkov na prev\u00e1dzku, servis, palivo). <strong data-start=\"4454\" data-end=\"4471\">100 % odpo\u010det<\/strong> len pri v\u00fdlu\u010dnom podnikate\u013eskom vyu\u017eit\u00ed.<\/p><p data-start=\"4514\" data-end=\"4741\"><strong data-start=\"4514\" data-end=\"4552\">Krat\u0161ie \u201eodvodov\u00e9 pr\u00e1zdniny\u201c SZ\u010cO - <\/strong>povinn\u00e9 soci\u00e1lne poistenie <strong data-start=\"4580\" data-end=\"4604\">od 1. d\u0148a 6. mesiaca<\/strong> po vzniku podnikania (t\u00fdka sa aj t\u00fdch, \u010do doteraz hranicu pr\u00edjmov neprekro\u010dili). <strong data-start=\"4686\" data-end=\"4712\">Min. poistn\u00e9 ~131,34 \u20ac<\/strong> (VZ 26 % z priemernej mzdy).<\/p><p data-start=\"4743\" data-end=\"4873\"><strong data-start=\"4743\" data-end=\"4765\">Fikt\u00edvne \u017eivnosti -<\/strong> spresn\u00ed sa defin\u00edcia z\u00e1vislej pr\u00e1ce a <strong data-start=\"4804\" data-end=\"4824\">spr\u00edsnia sankcie<\/strong>; cie\u013eom je zn\u00ed\u017ei\u0165 n\u00faten\u00e9 \u017eivnosti o ~10 % ro\u010dne.<\/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<\/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 Tret\u00ed konsolida\u010dn\u00fd bal\u00ed\u010dek pre rok 2026: ve\u013ek\u00fd preh\u013ead zmien Autor Dobryuctovnik Publikovan\u00e9 10. septembra 2025 Zdie\u013eajte \u010dl\u00e1nok Minister financi\u00ed 9. septembra 2025 predstavil tret\u00ed bal\u00edk konsolida\u010dn\u00fdch opatren\u00ed. Cie\u013eom je zn\u00ed\u017ei\u0165 deficit s o\u010dak\u00e1van\u00fdm pr\u00ednosom pribli\u017ene 2,7 mld. \u20ac v roku 2026. Ni\u017e\u0161ie n\u00e1jdete zrozumite\u013en\u00fd s\u00fahrn k\u013e\u00fa\u010dov\u00fdch bodov a term\u00ednov, ktor\u00e9 maj\u00fa plati\u0165 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1734,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-1728","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\/1728","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=1728"}],"version-history":[{"count":8,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/posts\/1728\/revisions"}],"predecessor-version":[{"id":1894,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/posts\/1728\/revisions\/1894"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/media\/1734"}],"wp:attachment":[{"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/media?parent=1728"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/categories?post=1728"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/tags?post=1728"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}