{"id":2130,"date":"2025-10-06T10:53:45","date_gmt":"2025-10-06T08:53:45","guid":{"rendered":"https:\/\/www.dobry-uctovnik.sk\/?p=2130"},"modified":"2025-10-08T15:50:22","modified_gmt":"2025-10-08T13:50:22","slug":"zivnost-alebo-s-r-o-od-1-1-2026","status":"publish","type":"post","link":"https:\/\/www.dobry-uctovnik.sk\/en\/zivnost-alebo-s-r-o-od-1-1-2026\/","title":{"rendered":"Trade or LLC in 2026: What is worth it after consolidation?"},"content":{"rendered":"<style>.elementor-2130 .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-2130 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.elementor-element.elementor-element-7a093cd > .elementor-widget-container{margin:0px 0px 0px 0px;}.elementor-2130 .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-2130 .elementor-element.elementor-element-f84d0d7 .jeg-elementor-kit.jkit-heading{text-align:left;}.elementor-2130 .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-2130 .elementor-element.elementor-element-f84d0d7 .jeg-elementor-kit.jkit-heading .heading-section-title{margin:0px 0px 10px 0px;}.elementor-2130 .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-2130 .elementor-element.elementor-element-f84d0d7 > .elementor-widget-container{margin:0px 0px 0px 0px;}.elementor-2130 .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-2130 .elementor-element.elementor-element-8033dc5 .jeg-elementor-kit.jkit-heading{text-align:left;}.elementor-2130 .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-2130 .elementor-element.elementor-element-8033dc5 .jeg-elementor-kit.jkit-heading .heading-section-title{margin:0px 0px 10px 0px;}.elementor-2130 .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-2130 .elementor-element.elementor-element-8033dc5 > .elementor-widget-container{margin:0px 0px 0px 0px;}.elementor-2130 .elementor-element.elementor-element-b81a718{--display:flex;}.elementor-2130 .elementor-element.elementor-element-1a67d8a{--display:flex;--min-height:0px;--justify-content:center;--align-items:center;--container-widget-width:calc( ( 1 - var( --container-widget-flex-grow ) ) * 100% );--overlay-opacity:0.7;--border-radius:20px 20px 20px 20px;box-shadow:0px 0px 10px 0px rgba(0,0,0,0.5);}.elementor-2130 .elementor-element.elementor-element-1a67d8a:not(.elementor-motion-effects-element-type-background), .elementor-2130 .elementor-element.elementor-element-1a67d8a > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-color:#0A2239;background-image:url(\"https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/03\/business-meeting-at-office.jpg\");background-position:center center;}.elementor-2130 .elementor-element.elementor-element-1a67d8a::before, .elementor-2130 .elementor-element.elementor-element-1a67d8a > .elementor-background-video-container::before, .elementor-2130 .elementor-element.elementor-element-1a67d8a > .e-con-inner > .elementor-background-video-container::before, .elementor-2130 .elementor-element.elementor-element-1a67d8a > .elementor-background-slideshow::before, .elementor-2130 .elementor-element.elementor-element-1a67d8a > .e-con-inner > .elementor-background-slideshow::before, .elementor-2130 .elementor-element.elementor-element-1a67d8a > .elementor-motion-effects-container > .elementor-motion-effects-layer::before{--background-overlay:'';background-color:var( --e-global-color-primary );}.elementor-2130 .elementor-element.elementor-element-1a67d8a.e-con{--order:-99999 \/* order start hack *\/;--flex-grow:0;--flex-shrink:0;}.elementor-2130 .elementor-element.elementor-element-d0c8a87{--display:flex;--min-height:0px;}.elementor-2130 .elementor-element.elementor-element-d0c8a87.e-con{--align-self:center;--flex-grow:0;--flex-shrink:1;}.elementor-2130 .elementor-element.elementor-element-a80924c{text-align:start;}.elementor-2130 .elementor-element.elementor-element-a80924c .elementor-heading-title{font-size:34px;font-weight:500;color:#FFFFFF;}.elementor-2130 .elementor-element.elementor-element-a80924c.elementor-element{--align-self:flex-start;}.elementor-2130 .elementor-element.elementor-element-380633c{text-align:start;}.elementor-2130 .elementor-element.elementor-element-380633c .elementor-heading-title{font-size:20px;font-weight:500;color:#FFFFFF;}.elementor-2130 .elementor-element.elementor-element-380633c.elementor-element{--align-self:flex-start;}.elementor-2130 .elementor-element.elementor-element-67dce23 .jeg-elementor-kit.jkit-button{text-align:left;}.elementor-2130 .elementor-element.elementor-element-67dce23 .jeg-elementor-kit.jkit-button .jkit-button-wrapper{padding:15px 32px 15px 32px;font-family:\"Figtree\", Sans-serif;font-size:19px;font-weight:600;text-decoration:none;letter-spacing:0.2px;color:var( --e-global-color-primary );background-color:var( --e-global-color-45a78a1 );border-style:none;border-radius:200px 200px 200px 200px;}.elementor-2130 .elementor-element.elementor-element-67dce23 .jeg-elementor-kit.jkit-button .jkit-button-wrapper svg{fill:var( --e-global-color-primary );width:12px;}.elementor-2130 .elementor-element.elementor-element-67dce23 .jeg-elementor-kit.jkit-button .jkit-button-wrapper:hover{color:#FEFEFE;border-style:none;}.elementor-2130 .elementor-element.elementor-element-67dce23 .jeg-elementor-kit.jkit-button .jkit-button-wrapper:hover svg{fill:#FEFEFE;}.elementor-2130 .elementor-element.elementor-element-67dce23 .jeg-elementor-kit.jkit-button .jkit-button-wrapper:not(.hover-gradient):hover, .elementor-2130 .elementor-element.elementor-element-67dce23 .jeg-elementor-kit.jkit-button .jkit-button-wrapper.hover-gradient:before{background-color:#0A2239;}.elementor-2130 .elementor-element.elementor-element-67dce23 .jeg-elementor-kit.jkit-button .jkit-button-wrapper i{font-size:12px;}.elementor-2130 .elementor-element.elementor-element-67dce23 .jeg-elementor-kit.jkit-button.icon-position-before .jkit-button-wrapper i, .elementor-2130 .elementor-element.elementor-element-67dce23 .jeg-elementor-kit.jkit-button.icon-position-before .jkit-button-wrapper svg{margin-right:10px;}.elementor-2130 .elementor-element.elementor-element-67dce23 .jeg-elementor-kit.jkit-button.icon-position-after .jkit-button-wrapper i, .elementor-2130 .elementor-element.elementor-element-67dce23 .jeg-elementor-kit.jkit-button.icon-position-after .jkit-button-wrapper svg{margin-left:10px;}.elementor-2130 .elementor-element.elementor-element-67dce23 .jeg-elementor-kit.jkit-button .jkit-button-wrapper i, .elementor-2130 .elementor-element.elementor-element-67dce23 .jeg-elementor-kit.jkit-button .jkit-button-wrapper svg{-webkit-transform:translateY(-1px);-ms-transform:translateY(-1px);-o-transform:translateY(-1px);-moz-transform:translateY(-1px);transform:translateY(-1px);}.elementor-2130 .elementor-element.elementor-element-67dce23 .jeg-elementor-kit.jkit-button .jkit-button-wrapper:not(:hover) > i{color:#FFFFFF;}.elementor-2130 .elementor-element.elementor-element-67dce23 .jeg-elementor-kit.jkit-button .jkit-button-wrapper:not(:hover) > svg{fill:#FFFFFF;}.elementor-2130 .elementor-element.elementor-element-67dce23 > .elementor-widget-container{margin:0px 0px 0px 0px;border-style:none;}.elementor-2130 .elementor-element.elementor-element-67dce23.elementor-element{--align-self:flex-start;}.elementor-2130 .elementor-element.elementor-element-67dce23{z-index:2;}.elementor-2130 .elementor-element.elementor-element-67dce23:hover .elementor-widget-container{border-style:none;}.elementor-2130 .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-2130 .elementor-element.elementor-element-9b87507 .jeg-elementor-kit.jkit-heading{text-align:left;}.elementor-2130 .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-2130 .elementor-element.elementor-element-9b87507 .jeg-elementor-kit.jkit-heading .heading-section-title{margin:0px 0px 10px 0px;}.elementor-2130 .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-2130 .elementor-element.elementor-element-9b87507 > .elementor-widget-container{margin:0px 0px 0px 0px;}.elementor-2130 .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-2130 .elementor-element.elementor-element-ff849c1 .jeg-elementor-kit.jkit-heading{text-align:left;}.elementor-2130 .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-2130 .elementor-element.elementor-element-ff849c1 .jeg-elementor-kit.jkit-heading .heading-section-title{margin:0px 0px 10px 0px;}.elementor-2130 .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-2130 .elementor-element.elementor-element-ff849c1 > .elementor-widget-container{margin:0px 0px 0px 0px;}.elementor-2130 .elementor-element.elementor-element-522d69b{--display:flex;}.elementor-2130 .elementor-element.elementor-element-17e85ed .elementor-button{text-shadow:0px 0px 0px rgba(0,0,0,0.3);fill:#FFFFFF;color:#FFFFFF;background-color:#0A2239;padding:10px 10px 10px 10px;}.elementor-2130 .elementor-element.elementor-element-17e85ed .elementor-button:hover, .elementor-2130 .elementor-element.elementor-element-17e85ed .elementor-button:focus{color:var( --e-global-color-45a78a1 );background-color:var( --e-global-color-primary );}.elementor-2130 .elementor-element.elementor-element-17e85ed .elementor-button:hover svg, .elementor-2130 .elementor-element.elementor-element-17e85ed .elementor-button:focus svg{fill:var( --e-global-color-45a78a1 );}.elementor-2130 .elementor-element.elementor-element-17e85ed > .elementor-widget-container{margin:-37px 0px 0px -9px;padding:0px 0px 0px 0px;}.elementor-2130 .elementor-element.elementor-element-17e85ed.elementor-element{--order:-99999 \/* order start hack *\/;}.elementor-2130 .elementor-element.elementor-element-3694a5b{--display:flex;}@media(max-width:1024px){.elementor-2130 .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-2130 .elementor-element.elementor-element-7fb50b9 .jeg-elementor-kit.jkit-post-terms .post-terms, .elementor-2130 .elementor-element.elementor-element-7fb50b9 .jeg-elementor-kit.jkit-post-terms .term-list, .elementor-2130 .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-2130 .elementor-element.elementor-element-1a7f431c .jeg-elementor-kit.jkit-post-title .post-title, .elementor-2130 .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-2130 .elementor-element.elementor-element-1a7f431c > .elementor-widget-container{margin:0px 0px 0px 0px;}.elementor-2130 .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-2130 .elementor-element.elementor-element-75c9b4c2{--padding-top:0px;--padding-bottom:0px;--padding-left:0px;--padding-right:0px;}.elementor-2130 .elementor-element.elementor-element-45a96f8e{--justify-content:space-between;}.elementor-2130 .elementor-element.elementor-element-6401bd4{--justify-content:flex-start;--gap:20px 20px;--row-gap:20px;--column-gap:20px;}.elementor-2130 .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-2130 .elementor-element.elementor-element-169174b8 .jeg-elementor-kit.jkit-post-author .post-author, .elementor-2130 .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-2130 .elementor-element.elementor-element-169174b8{width:auto;max-width:auto;}.elementor-2130 .elementor-element.elementor-element-743255a4{--justify-content:flex-start;--gap:20px 20px;--row-gap:20px;--column-gap:20px;}.elementor-2130 .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-2130 .elementor-element.elementor-element-3d15bb7c .jeg-elementor-kit.jkit-post-date .post-date, .elementor-2130 .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( 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a{text-align:center;}.elementor-2130 .elementor-element.elementor-element-6abf0aff{--margin-top:40px;--margin-bottom:30px;--margin-left:0px;--margin-right:0px;}.elementor-2130 .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-2130 .elementor-element.elementor-element-85b82e9 .jeg-elementor-kit.jkit-heading .heading-section-title{margin:0px 0px 10px 0px;}.elementor-2130 .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-2130 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.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-2130 .elementor-element.elementor-element-f84d0d7 .jeg-elementor-kit.jkit-heading .heading-section-description{font-size:var( --e-global-typography-text-font-size );}.elementor-2130 .elementor-element.elementor-element-f84d0d7 > .elementor-widget-container{margin:0px 0px 0px 0px;}.elementor-2130 .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-2130 .elementor-element.elementor-element-8033dc5 .jeg-elementor-kit.jkit-heading .heading-section-title{margin:0px 0px 10px 0px;}.elementor-2130 .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-2130 .elementor-element.elementor-element-8033dc5 .jeg-elementor-kit.jkit-heading .heading-section-description{font-size:var( --e-global-typography-text-font-size );}.elementor-2130 .elementor-element.elementor-element-8033dc5 > .elementor-widget-container{margin:0px 0px 0px 0px;}.elementor-2130 .elementor-element.elementor-element-67dce23 .jeg-elementor-kit.jkit-button .jkit-button-wrapper{font-size:19px;}.elementor-2130 .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( 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.elementor-element.elementor-element-524f555.elementor-element{--align-self:flex-start;}.elementor-2130 .elementor-element.elementor-element-169174b8 .jeg-elementor-kit.jkit-post-author .post-author, .elementor-2130 .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-2130 .elementor-element.elementor-element-169174b8 > .elementor-widget-container{margin:0px 11px -17px 0px;}.elementor-2130 .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-2130 .elementor-element.elementor-element-29d08e17 .elementor-heading-title{font-size:var( 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.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-2130 .elementor-element.elementor-element-9b87507 .jeg-elementor-kit.jkit-heading .heading-section-title{margin:0px 0px 10px 0px;}.elementor-2130 .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-2130 .elementor-element.elementor-element-9b87507 .jeg-elementor-kit.jkit-heading .heading-section-description{font-size:var( --e-global-typography-text-font-size );}.elementor-2130 .elementor-element.elementor-element-9b87507 > .elementor-widget-container{margin:0px 0px 0px 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);}.elementor-2130 .elementor-element.elementor-element-ff849c1 > .elementor-widget-container{margin:0px 0px 0px 0px;}.elementor-2130 .elementor-element.elementor-element-17e85ed .elementor-button{border-radius:24px 24px 24px 24px;padding:10px 10px 10px 10px;}.elementor-2130 .elementor-element.elementor-element-17e85ed > .elementor-widget-container{margin:-41px 0px 0px -8px;padding:0px 0px 0px 0px;}}@media(min-width:768px){.elementor-2130 .elementor-element.elementor-element-234718d8{--content-width:1000px;}.elementor-2130 .elementor-element.elementor-element-4e087a0b{--content-width:1000px;}.elementor-2130 .elementor-element.elementor-element-6401bd4{--width:13%;}.elementor-2130 .elementor-element.elementor-element-743255a4{--width:68%;}.elementor-2130 .elementor-element.elementor-element-5e94d66d{--width:18%;}.elementor-2130 .elementor-element.elementor-element-6abf0aff{--width:100%;}.elementor-2130 .elementor-element.elementor-element-1a67d8a{--width:100%;}.elementor-2130 .elementor-element.elementor-element-d0c8a87{--content-width:1408px;}}@media(max-width:1024px) and (min-width:768px){.elementor-2130 .elementor-element.elementor-element-4e087a0b{--content-width:100%;}.elementor-2130 .elementor-element.elementor-element-6401bd4{--width:13%;}.elementor-2130 .elementor-element.elementor-element-743255a4{--width:57%;}.elementor-2130 .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=\"2130\" class=\"elementor elementor-2130\" 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___69f0147ee5ab4\" ><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_69f0147ee6992\" ><h1 class=\"post-title style-color \">\u017divnos\u0165 alebo s.r.o. v roku 2026: \u010co sa oplat\u00ed po konsolid\u00e1cii?<\/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_69f0147ee7147\" ><div class=\"post-featured-image \"><img fetchpriority=\"high\" decoding=\"async\" width=\"2560\" height=\"1709\" src=\"https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/10\/young-concentrated-businesswoman-glasses-striped-shirt-working-with-papers-home-scaled.jpg\" class=\"attachment-full size-full wp-post-image\" alt=\"\" srcset=\"https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/10\/young-concentrated-businesswoman-glasses-striped-shirt-working-with-papers-home-scaled.jpg 2560w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/10\/young-concentrated-businesswoman-glasses-striped-shirt-working-with-papers-home-300x200.jpg 300w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/10\/young-concentrated-businesswoman-glasses-striped-shirt-working-with-papers-home-1024x683.jpg 1024w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/10\/young-concentrated-businesswoman-glasses-striped-shirt-working-with-papers-home-768x513.jpg 768w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/10\/young-concentrated-businesswoman-glasses-striped-shirt-working-with-papers-home-1536x1025.jpg 1536w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/10\/young-concentrated-businesswoman-glasses-striped-shirt-working-with-papers-home-2048x1367.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_69f0147ee7a6c\" ><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_69f0147ee81d3\" ><p class=\"post-date \">6. October 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_69f0147ee9181\" ><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_69f0147eea7a5\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\"><\/h2><\/div><div class=\"heading-section-description\"><p><strong data-start=\"303\" data-end=\"325\">Od 1. janu\u00e1ra 2026<\/strong> nadobudne \u00fa\u010dinnos\u0165 konsolida\u010dn\u00fd bal\u00ed\u010dek, ktor\u00fd z\u00e1sadne prepisuje <strong data-start=\"391\" data-end=\"401\">odvody<\/strong> a <strong data-start=\"404\" data-end=\"421\">da\u0148 z pr\u00edjmov<\/strong>. Tis\u00edce SZ\u010cO bud\u00fa rie\u0161i\u0165, \u010di zosta\u0165 pri \u017eivnosti, alebo prejs\u0165 na <strong data-start=\"488\" data-end=\"500\">s. r. o.<\/strong>. Ni\u017e\u0161ie n\u00e1jdete preh\u013ead zmien a praktick\u00e9 vod\u00edtka k rozhodnutiu.<\/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_69f0147eebab7\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">\u010co sa men\u00ed pre \u017eivnostn\u00edkov (SZ\u010cO) od 2026<\/h2><\/div><div class=\"heading-section-description\"><h4 data-start=\"614\" data-end=\"815\">Vy\u0161\u0161ie minim\u00e1lne soci\u00e1lne odvody<\/h4><p data-start=\"614\" data-end=\"815\">Minim\u00e1lny vymeriavac\u00ed z\u00e1klad pre Soci\u00e1lnu pois\u0165ov\u0148u bude <strong data-start=\"709\" data-end=\"721\">914,40 \u20ac<\/strong>; minim\u00e1lne poistn\u00e9 tak vych\u00e1dza na <strong data-start=\"757\" data-end=\"777\">303,11 \u20ac mesa\u010dne<\/strong> (o <strong data-start=\"781\" data-end=\"792\">66,09 \u20ac<\/strong> viac ako v roku 2025).<\/p><h4 data-start=\"817\" data-end=\"997\">Zdravotn\u00e9 poistenie drah\u0161ie<\/h4><p data-start=\"817\" data-end=\"997\">Sadzba st\u00fapa z <strong data-start=\"865\" data-end=\"881\">15 % na 16 %<\/strong> a minim\u00e1lny vymeriavac\u00ed z\u00e1klad bude <strong data-start=\"918\" data-end=\"927\">762 \u20ac<\/strong>. Minim\u00e1lne zdravotn\u00e9 poistenie: <strong data-start=\"960\" data-end=\"980\">121,92 \u20ac mesa\u010dne<\/strong> (+ <strong data-start=\"984\" data-end=\"995\">14,67 \u20ac<\/strong>).<\/p><h4 data-start=\"999\" data-end=\"1396\">Plati\u0165 bude ka\u017ed\u00fd<\/h4><p data-start=\"999\" data-end=\"1396\">Od roku 2026 vznikne povinnos\u0165 plati\u0165 soci\u00e1lne odvody <strong data-start=\"1076\" data-end=\"1101\">aj pri nulovom pr\u00edjme<\/strong> \u2013 vo v\u00fd\u0161ke z\u00e1vislej od pr\u00edjmu v predch\u00e1dzaj\u00facom roku.<br data-start=\"1155\" data-end=\"1158\" \/>\u2013 Ak <strong data-start=\"1163\" data-end=\"1199\">pr\u00edjmy za 2025 presiahnu 9 144 \u20ac<\/strong>, v roku 2026 plat\u00edte <strong data-start=\"1221\" data-end=\"1238\">min. 303,11 \u20ac<\/strong> mesa\u010dne.<br data-start=\"1247\" data-end=\"1250\" \/>\u2013 Ak <strong data-start=\"1255\" data-end=\"1292\">pr\u00edjmy za 2025 nedosiahnu 9 144 \u20ac<\/strong> (alebo s\u00fa nulov\u00e9), v roku 2026 plat\u00edte <strong data-start=\"1332\" data-end=\"1344\">131,34 \u20ac<\/strong> mesa\u010dne (z 26 % priemernej mzdy spred dvoch rokov).<\/p><h4 data-start=\"1398\" data-end=\"1614\">Krat\u0161ie \u201eodvodov\u00e9 pr\u00e1zdniny\u201c<\/h4><p data-start=\"1398\" data-end=\"1614\">Za\u010d\u00ednaj\u00facim SZ\u010cO sa skr\u00e1tia z cca <strong data-start=\"1466\" data-end=\"1495\">18 mesiacov na 6 mesiacov<\/strong>. Povinnos\u0165 plati\u0165 soci\u00e1lne odvody vznikne <strong data-start=\"1538\" data-end=\"1573\">od 1. d\u0148a 7. mesiaca podnikania<\/strong>. Od tohto momentu: <strong data-start=\"1593\" data-end=\"1613\">131,34 \u20ac mesa\u010dne<\/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_69f0147eecef3\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Nov\u00e9 sadzby dane z pr\u00edjmov pre SZ\u010cO (od 2026)<\/h2><\/div><div class=\"heading-section-description\"><p data-start=\"1666\" data-end=\"1738\">Pri ro\u010dn\u00fdch <strong data-start=\"1678\" data-end=\"1703\">pr\u00edjmoch do 100 000 \u20ac<\/strong> ost\u00e1va zv\u00fdhodnen\u00e1 sadzba <strong data-start=\"1729\" data-end=\"1737\">15 %<\/strong>.<\/p><p data-start=\"1740\" data-end=\"2008\">Pri pr\u00edjmoch <strong data-start=\"1753\" data-end=\"1770\">nad 100 000 \u20ac<\/strong> sa zav\u00e1dza p\u00e1smov\u00e9 zdanenie z\u00e1kladu dane:<br data-start=\"1812\" data-end=\"1815\" \/>\u2013 <strong data-start=\"1817\" data-end=\"1825\">19 %<\/strong> z \u010dasti z\u00e1kladu dane do <strong data-start=\"1850\" data-end=\"1865\">43 983,32 \u20ac<\/strong>,<br data-start=\"1866\" data-end=\"1869\" \/>\u2013 <strong data-start=\"1871\" data-end=\"1879\">25 %<\/strong> z \u010dasti <strong data-start=\"1888\" data-end=\"1915\">43 983,32 \u2013 60 349,21 \u20ac<\/strong>,<br data-start=\"1916\" data-end=\"1919\" \/>\u2013 <strong data-start=\"1921\" data-end=\"1929\">30 %<\/strong> z \u010dasti <strong data-start=\"1938\" data-end=\"1965\">60 349,21 \u2013 75 010,32 \u20ac<\/strong>,<br data-start=\"1966\" data-end=\"1969\" \/>\u2013 <strong data-start=\"1971\" data-end=\"1979\">35 %<\/strong> z \u010dasti <strong data-start=\"1988\" data-end=\"2007\">nad 75 010,32 \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-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_69f0147eee361\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">\u010co z toho plynie pre s. r. o.<\/h2><\/div><div class=\"heading-section-description\"><p data-start=\"2044\" data-end=\"2257\"><strong data-start=\"2044\" data-end=\"2055\">Odvody.<\/strong> S. r. o. <strong data-start=\"2065\" data-end=\"2091\">neplat\u00ed povinn\u00e9 odvody<\/strong> ako firma. Pozor v\u0161ak na prax: ak <strong data-start=\"2126\" data-end=\"2147\">spolo\u010dn\u00edk\/konate\u013e<\/strong> pober\u00e1 <strong data-start=\"2155\" data-end=\"2176\">mzdu alebo odmenu<\/strong> (hoci nepravideln\u00fa), vznikaj\u00fa mu <strong data-start=\"2210\" data-end=\"2241\">soci\u00e1lne a zdravotn\u00e9 odvody<\/strong> z tohto pr\u00edjmu.<\/p><p data-start=\"2259\" data-end=\"2441\"><strong data-start=\"2259\" data-end=\"2294\">Da\u0148 z pr\u00edjmov pr\u00e1vnick\u00fdch os\u00f4b.<\/strong> Sadzby DPPO (pod\u013ea va\u0161ich podkladov):<br data-start=\"2332\" data-end=\"2335\" \/>\u2013 <strong data-start=\"2337\" data-end=\"2345\">10 %<\/strong> do <strong data-start=\"2349\" data-end=\"2362\">100 000 \u20ac<\/strong>,<br data-start=\"2363\" data-end=\"2366\" \/>\u2013 <strong data-start=\"2368\" data-end=\"2376\">21 %<\/strong> od <strong data-start=\"2380\" data-end=\"2393\">100 000 \u20ac<\/strong> do <strong data-start=\"2397\" data-end=\"2409\">5 mil. \u20ac<\/strong>,<br data-start=\"2410\" data-end=\"2413\" \/>\u2013 <strong data-start=\"2415\" data-end=\"2423\">24 %<\/strong> nad <strong data-start=\"2428\" data-end=\"2440\">5 mil. \u20ac<\/strong>.<\/p><p data-start=\"2443\" data-end=\"2610\"><strong data-start=\"2443\" data-end=\"2472\">Minim\u00e1lna da\u0148 (licencia).<\/strong> S. r. o. plat\u00ed <strong data-start=\"2488\" data-end=\"2505\">minim\u00e1lnu da\u0148<\/strong> aj pri strate: v rozp\u00e4t\u00ed <strong data-start=\"2531\" data-end=\"2551\">340 \u20ac \u2013 11 520 \u20ac<\/strong> pod\u013ea v\u00fd\u0161ky v\u00fdnosov. <strong data-start=\"2573\" data-end=\"2610\">\u017divnostn\u00edk minim\u00e1lnu da\u0148 neplat\u00ed.<\/strong><\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b81a718 e-con-full e-flex e-con e-child\" data-id=\"b81a718\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-1a67d8a e-con-full e-flex e-con e-child\" data-id=\"1a67d8a\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-d0c8a87 e-flex e-con-boxed e-con e-child\" data-id=\"d0c8a87\" 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-a80924c elementor-widget elementor-widget-heading\" data-id=\"a80924c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Zalo\u017ete si s.r.o. teraz v\u00fdhodnej\u0161ie<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-380633c elementor-widget elementor-widget-heading\" data-id=\"380633c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Do 31.12.2025 zalo\u017eenie s.r.o. so z\u013eavou 20 % + 1. mesiac \u00fa\u010dtovn\u00edctva zdarma.<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-67dce23 elementor-widget-mobile__width-inherit elementor-widget elementor-widget-jkit_button\" data-id=\"67dce23\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-button  icon-position-after jeg_module__10_69f0147eefc77\" ><a href=\"https:\/\/www.dobry-uctovnik.sk\/zalozenie-sro\/\" class=\"jkit-button-wrapper\">Chcem s.r.o. v\u00fdhodnej\u0161ie<\/a><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-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__11_69f0147ef0c33\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">\u010eal\u0161ie rozdiely, na ktor\u00e9 sa \u010dasto zab\u00fada<\/h2><\/div><div class=\"heading-section-description\"><h4 data-start=\"2658\" data-end=\"2868\">Nezdanite\u013en\u00e9 \u010dasti a bonusy<\/h4><p data-start=\"2658\" data-end=\"2868\">SZ\u010cO si m\u00f4\u017ee uplatni\u0165 <strong data-start=\"2715\" data-end=\"2737\">nezdanite\u013en\u00e9 \u010dasti<\/strong> (na da\u0148ovn\u00edka, man\u017eelku\/man\u017eela, DDS) a <strong data-start=\"2778\" data-end=\"2795\">da\u0148ov\u00e9 bonusy<\/strong> (na deti, na zaplaten\u00e9 \u00faroky z hypot\u00e9ky). <strong data-start=\"2838\" data-end=\"2868\">S. r. o. tieto \u00fa\u013eavy nem\u00e1.<\/strong><\/p><h4 data-start=\"2870\" data-end=\"3108\">\u00da\u010dtovn\u00edctvo a administrat\u00edva<\/h4><p data-start=\"2870\" data-end=\"3108\">SZ\u010cO m\u00e1 jednoduch\u0161ie mo\u017enosti: <strong data-start=\"2937\" data-end=\"2962\">pau\u0161\u00e1lne v\u00fddavky 60 %<\/strong> (max. <strong data-start=\"2969\" data-end=\"2981\">20 000 \u20ac<\/strong>) alebo <strong data-start=\"2989\" data-end=\"3009\">skuto\u010dn\u00e9 v\u00fddavky<\/strong>. S. r. o. mus\u00ed vies\u0165 <strong data-start=\"3031\" data-end=\"3055\">podvojn\u00e9 \u00fa\u010dtovn\u00edctvo<\/strong>, v\u0161etko dokladova\u0165; pau\u0161\u00e1lne v\u00fddavky <strong data-start=\"3093\" data-end=\"3107\">neexistuj\u00fa<\/strong>.<\/p><h4 data-start=\"3110\" data-end=\"3272\">Ru\u010d\u00edte majetkom<\/h4><p data-start=\"3110\" data-end=\"3272\">SZ\u010cO ru\u010d\u00ed <strong data-start=\"3143\" data-end=\"3169\">cel\u00fdm osobn\u00fdm majetkom<\/strong> (dom, auto, \u00faspory). S. r. o. ru\u010d\u00ed <strong data-start=\"3205\" data-end=\"3227\">obchodn\u00fdm majetkom<\/strong>; spolo\u010dn\u00edk do v\u00fd\u0161ky <strong data-start=\"3248\" data-end=\"3271\">nesplaten\u00e9ho vkladu<\/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-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__12_69f0147ef1eb2\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Preh\u013ead (rok 2026)<\/h2><\/div><div class=\"heading-section-description\"><table class=\"w-fit min-w-(--thread-content-width)\" data-start=\"3297\" data-end=\"3892\"><thead data-start=\"3297\" data-end=\"3335\"><tr data-start=\"3297\" data-end=\"3335\"><th data-start=\"3297\" data-end=\"3306\" data-col-size=\"sm\">Oblas\u0165<\/th><th data-start=\"3306\" data-end=\"3323\" data-col-size=\"md\">\u017divnos\u0165 (SZ\u010cO)<\/th><th data-start=\"3323\" data-end=\"3335\" data-col-size=\"md\">S.R.O.<\/th><\/tr><\/thead><tbody data-start=\"3350\" data-end=\"3892\"><tr data-start=\"3350\" data-end=\"3442\"><td data-start=\"3350\" data-end=\"3368\" data-col-size=\"sm\">Soci\u00e1lne odvody<\/td><td data-start=\"3368\" data-end=\"3426\" data-col-size=\"md\">min. <strong>131,34\u00a0\u20ac<\/strong> \/ <strong>303,11\u00a0\u20ac<\/strong> mesa\u010dne<\/td><td data-start=\"3426\" data-end=\"3442\" data-col-size=\"md\"><strong data-start=\"3428\" data-end=\"3439\">neplat\u00ed<\/strong>*<\/td><\/tr><tr data-start=\"3443\" data-end=\"3503\"><td data-start=\"3443\" data-end=\"3462\" data-col-size=\"sm\">Zdravotn\u00e9 odvody<\/td><td data-start=\"3462\" data-end=\"3487\" data-col-size=\"md\">min. <strong data-start=\"3469\" data-end=\"3481\">121,92 \u20ac<\/strong>\/mes.<\/td><td data-start=\"3487\" data-end=\"3503\" data-col-size=\"md\"><strong data-start=\"3489\" data-end=\"3500\">neplat\u00ed<\/strong>*<\/td><\/tr><tr data-start=\"3504\" data-end=\"3627\"><td data-start=\"3504\" data-end=\"3518\" data-col-size=\"sm\">Sadzby dane z pr\u00edjmov<\/td><td data-start=\"3518\" data-end=\"3566\" data-col-size=\"md\"><p><strong>ak zdanite\u013en\u00e9 pr\u00edjmy nepresiahnu 100 000 \u20ac:<\/strong><\/p><ul><li>15\u00a0% zo z\u00e1kladu dane<\/li><\/ul><p><strong>ak zdanite\u013en\u00e9 pr\u00edjmy presiahnu 100 000 \u20ac:<\/strong><\/p><ul><li>19\u00a0% do 43\u00a0983,32\u00a0\u20ac<\/li><li>25\u00a0% od 43\u00a0983,32\u00a0\u20ac do 60\u00a0349,21\u00a0\u20ac<\/li><li>30\u00a0% od 60\u00a0349,21\u00a0\u20ac do 75\u00a0010,32\u00a0\u20ac<\/li><li>35\u00a0% nad 75\u00a0010,32\u00a0\u20ac<\/li><\/ul><\/td><td data-start=\"3566\" data-end=\"3627\" data-col-size=\"md\"><ul><li>10\u00a0% do 100\u00a0000\u00a0\u20ac<\/li><li>21\u00a0% od 100\u00a0000\u00a0\u20ac do 5\u00a0mil.\u00a0\u20ac<\/li><li>24\u00a0% nad 5\u00a0mil.\u00a0\u20ac<\/li><\/ul><\/td><\/tr><tr data-start=\"3628\" data-end=\"3676\"><td data-start=\"3628\" data-end=\"3644\" data-col-size=\"sm\">Minim\u00e1lna da\u0148<\/td><td data-start=\"3644\" data-end=\"3654\" data-col-size=\"md\"><strong data-start=\"3646\" data-end=\"3653\">nie<\/strong><\/td><td data-start=\"3654\" data-end=\"3676\" data-col-size=\"md\"><strong data-start=\"3656\" data-end=\"3674\">340 \u2013 11 520 \u20ac<\/strong><\/td><\/tr><tr data-start=\"3677\" data-end=\"3726\"><td data-start=\"3677\" data-end=\"3705\" data-col-size=\"sm\">Nezdanite\u013en\u00e9 \u010dasti\/bonusy<\/td><td data-start=\"3705\" data-end=\"3715\" data-col-size=\"md\"><ul><li>N\u010cZD na da\u0148ovn\u00edka<\/li><li>N\u010cZD na man\u017eelku\/man\u017eela<\/li><li>N\u010cZD na doplnkov\u00e9 d\u00f4chodkov\u00e9 sporenie<\/li><\/ul><\/td><td data-start=\"3715\" data-end=\"3726\" data-col-size=\"md\">nem\u00e1 n\u00e1rok na N\u010cZD<\/td><\/tr><tr data-start=\"3727\" data-end=\"3826\"><td data-start=\"3727\" data-end=\"3749\" data-col-size=\"sm\">V\u00fddavky\/\u00fa\u010dtovn\u00edctvo<\/td><td data-start=\"3749\" data-end=\"3792\" data-col-size=\"md\"><strong data-start=\"3751\" data-end=\"3776\">pau\u0161\u00e1lne v\u00fddavky 60 % (max 20k)<\/strong> alebo skuto\u010dn\u00e9 v\u00fddavky<\/td><td data-start=\"3792\" data-end=\"3826\" data-col-size=\"md\"><strong data-start=\"3794\" data-end=\"3811\">podvojn\u00e9 \u00fa\u010dtovn\u00edctvo<\/strong><\/td><\/tr><tr data-start=\"3827\" data-end=\"3892\"><td data-start=\"3827\" data-end=\"3837\" data-col-size=\"sm\">Ru\u010denie<\/td><td data-start=\"3837\" data-end=\"3858\" data-col-size=\"md\"><strong data-start=\"3839\" data-end=\"3857\">osobn\u00fd majetok<\/strong><\/td><td data-start=\"3858\" data-end=\"3892\" data-col-size=\"md\"><strong data-start=\"3860\" data-end=\"3880\">obchodn\u00fd majetok<\/strong> (+ vklad)<\/td><\/tr><\/tbody><\/table><p>* Neplat\u00ed, <strong data-start=\"3904\" data-end=\"3910\">ak<\/strong> konate\u013e\/spolo\u010dn\u00edk <strong data-start=\"3929\" data-end=\"3957\">nepober\u00e1 mzdu ani odmenu<\/strong>. Inak vznikaj\u00fa osobn\u00e9 odvody z tejto odmeny.<\/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-2c9e360 elementor-widget elementor-widget-text-editor\" data-id=\"2c9e360\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3>Neexistuje univerz\u00e1lna odpove\u010f, \u010di je v\u00fdhodnej\u0161ia s.r.o. alebo \u017eivnos\u0165, rozhoduje prepo\u010det va\u0161ich \u010d\u00edsel, sp\u00f4sob odme\u0148ovania, vyu\u017eitie \u00fa\u013eav a va\u0161e podnikate\u013esk\u00e9 o\u010dak\u00e1vania a riziko.<\/h3><h3>Chcete vedie\u0165, \u010do je v\u00fdhodnej\u0161ie vo va\u0161ej situ\u00e1cii?<\/h3>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-522d69b e-con-full e-flex e-con e-child\" data-id=\"522d69b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-17e85ed elementor-align-left elementor-widget elementor-widget-button\" data-id=\"17e85ed\" 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\">Chcem nez\u00e1v\u00e4zn\u00fa 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<\/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 \u017divnos\u0165 alebo s.r.o. v roku 2026: \u010co sa oplat\u00ed po konsolid\u00e1cii? Autor Dobryuctovnik Publikovan\u00e9 6. okt\u00f3bra 2025 Zdie\u013eajte \u010dl\u00e1nok Od 1. janu\u00e1ra 2026 nadobudne \u00fa\u010dinnos\u0165 konsolida\u010dn\u00fd bal\u00ed\u010dek, ktor\u00fd z\u00e1sadne prepisuje odvody a da\u0148 z pr\u00edjmov. Tis\u00edce SZ\u010cO bud\u00fa rie\u0161i\u0165, \u010di zosta\u0165 pri \u017eivnosti, alebo prejs\u0165 na s. r. o.. Ni\u017e\u0161ie n\u00e1jdete preh\u013ead [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":2132,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-2130","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\/2130","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=2130"}],"version-history":[{"count":31,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/posts\/2130\/revisions"}],"predecessor-version":[{"id":2175,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/posts\/2130\/revisions\/2175"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/media\/2132"}],"wp:attachment":[{"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/media?parent=2130"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/categories?post=2130"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/tags?post=2130"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}