{"id":2432,"date":"2025-11-18T09:25:05","date_gmt":"2025-11-18T08:25:05","guid":{"rendered":"https:\/\/www.dobry-uctovnik.sk\/?p=2432"},"modified":"2025-11-18T15:36:13","modified_gmt":"2025-11-18T14:36:13","slug":"minimalne-odvody-szco-od-1-januara-2026","status":"publish","type":"post","link":"https:\/\/www.dobry-uctovnik.sk\/en\/minimalne-odvody-szco-od-1-januara-2026\/","title":{"rendered":"Minimum contributions for self-employed persons from January 1, 2026"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"2432\" class=\"elementor elementor-2432\" 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___6a6720aa540ad\" ><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_6a6720aa55c31\" ><h1 class=\"post-title style-color \">Minim\u00e1lne odvody SZ\u010cO od 1. janu\u00e1ra 2026<\/h1><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4e087a0b e-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_6a6720aa57170\" ><div class=\"post-featured-image \"><img fetchpriority=\"high\" decoding=\"async\" width=\"2560\" height=\"1707\" src=\"https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/11\/man-calculating-his-savings-covid-19-pandemic-1-scaled.jpg\" class=\"attachment-full size-full wp-post-image\" alt=\"\" srcset=\"https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/11\/man-calculating-his-savings-covid-19-pandemic-1-scaled.jpg 2560w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/11\/man-calculating-his-savings-covid-19-pandemic-1-300x200.jpg 300w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/11\/man-calculating-his-savings-covid-19-pandemic-1-1024x683.jpg 1024w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/11\/man-calculating-his-savings-covid-19-pandemic-1-768x512.jpg 768w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/11\/man-calculating-his-savings-covid-19-pandemic-1-1536x1024.jpg 1536w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/11\/man-calculating-his-savings-covid-19-pandemic-1-2048x1365.jpg 2048w\" sizes=\"(max-width: 2560px) 100vw, 2560px\" \/><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-45a96f8e e-flex e-con-boxed e-con e-child\" data-id=\"45a96f8e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-6401bd4 e-con-full e-flex e-con e-child\" data-id=\"6401bd4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-524f555 elementor-widget elementor-widget-heading\" data-id=\"524f555\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Autor<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-169174b8 elementor-widget-tablet__width-auto elementor-widget elementor-widget-jkit_post_author\" data-id=\"169174b8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_post_author.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-post-author jeg_module__3_6a6720aa58649\" ><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_6a6720aa59684\" ><p class=\"post-date \">18. November 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_6a6720aa5b593\" ><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_6a6720aa5eda2\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\"><\/h2><\/div><div class=\"heading-section-description\"><p data-start=\"218\" data-end=\"587\">Od roku <strong data-start=\"226\" data-end=\"234\">2026<\/strong> vstupuj\u00fa do praxe opatrenia, ktor\u00e9 zvy\u0161uj\u00fa minim\u00e1lne odvody SZ\u010cO a menia n\u00e1stup povinn\u00e9ho poistenia. Dopad uvid\u00edte u\u017e <strong data-start=\"353\" data-end=\"393\">v janu\u00e1ri na zdravotn\u00fdch preddavkoch<\/strong> a <strong data-start=\"396\" data-end=\"433\">vo febru\u00e1ri na soci\u00e1lnom poisten\u00ed<\/strong> (plat\u00ed sa sp\u00e4tne za janu\u00e1r). Zmeny vych\u00e1dzaj\u00fa z dvoch premenn\u00fdch: <strong data-start=\"500\" data-end=\"533\">priemern\u00e1 mzda 2024 = 1 524 \u20ac<\/strong> a <strong data-start=\"536\" data-end=\"586\">nov\u00e9 pravidl\u00e1 sadzieb \/ vymeriavac\u00edch z\u00e1kladov<\/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-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_6a6720aa6010e\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">V\u00fdchodisk\u00e1 pre v\u00fdpo\u010det minim\u00e1lnych odvodov<\/h2><\/div><div class=\"heading-section-description\"><p data-start=\"630\" data-end=\"662\"><strong data-start=\"630\" data-end=\"654\">Priemern\u00e1 mzda 2024:<\/strong> 1 524 \u20ac<\/p><ul data-start=\"664\" data-end=\"926\"><li data-start=\"664\" data-end=\"782\"><p data-start=\"666\" data-end=\"782\"><strong data-start=\"666\" data-end=\"694\">Soci\u00e1lne poistenie:<\/strong> od 1. 1. 2026 sa minimum po\u010d\u00edta zo <strong data-start=\"730\" data-end=\"738\">60 %<\/strong> priemernej mzdy \u2192 <strong data-start=\"757\" data-end=\"779\">min. Vymeriavac\u00ed z\u00e1klad = 914,40 \u20ac<\/strong>.<\/p><\/li><li data-start=\"783\" data-end=\"926\"><p data-start=\"785\" data-end=\"926\"><strong data-start=\"785\" data-end=\"814\">Zdravotn\u00e9 poistenie:<\/strong> minimum zost\u00e1va <strong data-start=\"831\" data-end=\"839\">50 %<\/strong> priemernej mzdy \u2192 <strong data-start=\"858\" data-end=\"877\">min. vymeriavac\u00ed z\u00e1klad = 762 \u20ac<\/strong>, no <strong data-start=\"882\" data-end=\"899\">sadzba rastie<\/strong> na <strong data-start=\"903\" data-end=\"911\">16 %<\/strong> (Z\u0164P <strong data-start=\"917\" data-end=\"924\">8 %<\/strong>).<\/p><\/li><\/ul><p data-start=\"928\" data-end=\"1088\"><strong data-start=\"928\" data-end=\"953\">Pre\u010do je to d\u00f4le\u017eit\u00e9?<\/strong> Vy\u0161\u0161\u00ed vymeriavac\u00ed z\u00e1klad v soci\u00e1lnej pois\u0165ovni a vy\u0161\u0161ia sadzba v zdravotnej pois\u0165ovni znamenaj\u00fa <strong data-start=\"1015\" data-end=\"1042\">vy\u0161\u0161ie minim\u00e1lne odvody<\/strong> pre v\u00e4\u010d\u0161inu SZ\u010cO (cca <strong data-start=\"1065\" data-end=\"1073\">80 %<\/strong> plat\u00ed minim\u00e1).<\/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-1bfa4f5 elementor-widget elementor-widget-jkit_heading\" data-id=\"1bfa4f5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-heading  align-left align-tablet- align-mobile- jeg_module__8_6a6720aa617df\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Nov\u00e9 minimum soci\u00e1lneho poistenia<\/h2><\/div><div class=\"heading-section-description\"><p data-start=\"1155\" data-end=\"1295\">Sadzby v SP sa <strong data-start=\"1170\" data-end=\"1181\">nemenia<\/strong>\u00a0(spolu <strong data-start=\"1189\" data-end=\"1200\">33,15 %<\/strong>), men\u00ed sa z\u00e1klad. Z minima vych\u00e1dza <strong data-start=\"1236\" data-end=\"1255\">303,11 \u20ac \/ mes.<\/strong> (platba vo <strong data-start=\"1267\" data-end=\"1279\">febru\u00e1ri<\/strong> za <strong data-start=\"1283\" data-end=\"1293\">janu\u00e1r<\/strong>).<\/p><p data-start=\"1297\" data-end=\"1332\"><strong data-start=\"1297\" data-end=\"1332\">V\u00fdpo\u010det z minima (vymeriavac\u00ed z\u00e1klad 914,40 \u20ac):<\/strong><\/p><ul data-start=\"1333\" data-end=\"1602\"><li data-start=\"1333\" data-end=\"1377\"><p data-start=\"1335\" data-end=\"1377\"><strong data-start=\"1335\" data-end=\"1350\">Nemocensk\u00e9:<\/strong> <strong data-start=\"1351\" data-end=\"1361\">4,40 %<\/strong> \u2192 <strong data-start=\"1364\" data-end=\"1375\">40,23 \u20ac<\/strong><\/p><\/li><li data-start=\"1378\" data-end=\"1422\"><p data-start=\"1380\" data-end=\"1422\"><strong data-start=\"1380\" data-end=\"1393\">Starobn\u00e9:<\/strong> <strong data-start=\"1394\" data-end=\"1405\">18,00 %<\/strong> \u2192 <strong data-start=\"1408\" data-end=\"1420\">164,59 \u20ac<\/strong><\/p><\/li><li data-start=\"1423\" data-end=\"1466\"><p data-start=\"1425\" data-end=\"1466\"><strong data-start=\"1425\" data-end=\"1439\">Invalidn\u00e9:<\/strong> <strong data-start=\"1440\" data-end=\"1450\">6,00 %<\/strong> \u2192 <strong data-start=\"1453\" data-end=\"1464\">54,86 \u20ac<\/strong><\/p><\/li><li data-start=\"1467\" data-end=\"1525\"><p data-start=\"1469\" data-end=\"1525\"><strong data-start=\"1469\" data-end=\"1498\">Rezervn\u00fd fond solidarity:<\/strong> <strong data-start=\"1499\" data-end=\"1509\">4,75 %<\/strong> \u2192 <strong data-start=\"1512\" data-end=\"1523\">43,43 \u20ac<\/strong><\/p><\/li><li data-start=\"1526\" data-end=\"1602\"><p data-start=\"1528\" data-end=\"1602\"><strong data-start=\"1528\" data-end=\"1541\">Soci\u00e1lne poistenie spolu:<\/strong> <strong data-start=\"1542\" data-end=\"1554\">303,11 \u20ac<\/strong> (vs. 2025: <strong data-start=\"1567\" data-end=\"1579\">237,02 \u20ac<\/strong>, rozdiel <strong data-start=\"1589\" data-end=\"1601\">+66,09 \u20ac<\/strong>)<\/p><\/li><\/ul><p data-start=\"1604\" data-end=\"1747\"><strong data-start=\"1604\" data-end=\"1618\">Prakticky:<\/strong> ak ste za <strong data-start=\"1629\" data-end=\"1646\">december 2025<\/strong> platili v <strong data-start=\"1657\" data-end=\"1673\">janu\u00e1ri 2026<\/strong> <strong data-start=\"1674\" data-end=\"1686\">252,59 \u20ac<\/strong>, od <strong data-start=\"1691\" data-end=\"1708\">febru\u00e1ra 2026<\/strong> upravte trval\u00fd pr\u00edkaz na <strong data-start=\"1734\" data-end=\"1746\">303,11 \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-0b87bbf elementor-widget elementor-widget-jkit_heading\" data-id=\"0b87bbf\" 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_6a6720aa636d1\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Nov\u00e9 minimum zdravotn\u00e9ho poistenia<\/h2><\/div><div class=\"heading-section-description\"><p data-start=\"1811\" data-end=\"1902\">Od <strong data-start=\"1814\" data-end=\"1828\">1. 1. 2026<\/strong> st\u00fapa sadzba na <strong data-start=\"1845\" data-end=\"1853\">16 %<\/strong> (Z\u0164P <strong data-start=\"1859\" data-end=\"1866\">8 %<\/strong>). Minimum sa po\u010d\u00edta z vymeriavacieho z\u00e1kladu<strong data-start=\"1889\" data-end=\"1901\">\u00a0762 \u20ac<\/strong>.<\/p><ul data-start=\"1904\" data-end=\"2083\"><li data-start=\"1904\" data-end=\"1995\"><p data-start=\"1906\" data-end=\"1995\"><strong data-start=\"1906\" data-end=\"1926\">Be\u017en\u00fd poistenec:<\/strong> <strong data-start=\"1927\" data-end=\"1946\">121,92 \u20ac \/ mes.<\/strong> (vs. 2025: <strong data-start=\"1958\" data-end=\"1970\">107,25 \u20ac<\/strong>, rozdiel <strong data-start=\"1980\" data-end=\"1992\">+14,67 \u20ac<\/strong>)<\/p><\/li><li data-start=\"1996\" data-end=\"2083\"><p data-start=\"1998\" data-end=\"2083\"><strong data-start=\"1998\" data-end=\"2019\">Poistenec so Z\u0164P:<\/strong> <strong data-start=\"2020\" data-end=\"2038\">60,96 \u20ac \/ mes.<\/strong> (vs. 2025: <strong data-start=\"2050\" data-end=\"2061\">53,62 \u20ac<\/strong>, rozdiel <strong data-start=\"2071\" data-end=\"2082\">+7,34 \u20ac<\/strong>)<\/p><\/li><\/ul><blockquote data-start=\"2085\" data-end=\"2250\"><p data-start=\"2087\" data-end=\"2250\"><strong data-start=\"2087\" data-end=\"2128\">S\u00fabehy (zamestnanec\/poistenec \u0161t\u00e1tu):<\/strong> z\u00e1konn\u00e9 minimum sa neuplat\u0148uje automaticky; re\u00e1lnu v\u00fd\u0161ku preddavku ur\u010d\u00ed <strong data-start=\"2201\" data-end=\"2221\">ro\u010dn\u00e9 z\u00fa\u010dtovanie<\/strong>.<\/p><\/blockquote><p data-start=\"2252\" data-end=\"2533\"><strong data-start=\"2252\" data-end=\"2276\">Ro\u010dn\u00e9 z\u00fa\u010dtovanie :<\/strong> po podan\u00ed da\u0148ov\u00e9ho priznania za <strong data-start=\"2293\" data-end=\"2301\">2025<\/strong> zdravotn\u00e1 pois\u0165ov\u0148a vysporiada rok 2025 (nedoplatok\/preplatok\/nula) a <strong data-start=\"2372\" data-end=\"2404\">ur\u010d\u00ed preddavok od 1. 1. 2027<\/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__10_6a6720aa64dbb\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Osobitn\u00fd vymeriavac\u00ed z\u00e1klad od 1. 7. 2026<\/h2><\/div><div class=\"heading-section-description\"><p data-start=\"2617\" data-end=\"2788\">Aby sa neznev\u00fdhodnili za\u010d\u00ednaj\u00faci a n\u00edzkopr\u00edjmov\u00ed podnikatelia, zav\u00e1dza sa <strong data-start=\"2691\" data-end=\"2730\">do\u010dasn\u00fd osobitn\u00fd vymeriavac\u00ed z\u00e1klad<\/strong> vo v\u00fd\u0161ke <strong data-start=\"2740\" data-end=\"2748\">26 %<\/strong> priemernej mzdy (2024) pre dve skupiny:<\/p><ul data-start=\"2790\" data-end=\"3010\"><li data-start=\"2790\" data-end=\"2923\"><p data-start=\"2792\" data-end=\"2923\"><strong data-start=\"2792\" data-end=\"2828\">SZ\u010cO, ktor\u00e9 doteraz soci\u00e1lne poistenie neplatili<\/strong> (pr\u00edjem 2025 <strong data-start=\"2842\" data-end=\"2855\">\u2264 9 144 \u20ac<\/strong>) \u2192 od <strong data-start=\"2862\" data-end=\"2876\">1. 7. 2026<\/strong> sa st\u00e1vaj\u00fa povinne poisten\u00e9 z osobitn\u00e9ho vymeriavac\u00ed z\u00e1klad;<\/p><\/li><li data-start=\"2924\" data-end=\"3010\"><p data-start=\"2926\" data-end=\"3010\"><strong data-start=\"2926\" data-end=\"2971\">nov\u00e9 SZ\u010cO po skon\u010den\u00ed odvodov\u00fdch pr\u00e1zdnin<\/strong> (od <strong data-start=\"2976\" data-end=\"2997\">1. d\u0148a 7. mesiaca<\/strong> podnikania).<\/p><\/li><\/ul><p data-start=\"3012\" data-end=\"3026\"><strong data-start=\"3012\" data-end=\"3026\">Parametre:<\/strong><\/p><ul data-start=\"3027\" data-end=\"3243\"><li data-start=\"3027\" data-end=\"3060\"><p data-start=\"3029\" data-end=\"3060\"><strong data-start=\"3029\" data-end=\"3045\">Osobn\u00fd vymeriavac\u00ed z\u00e1klad:<\/strong> <strong data-start=\"3046\" data-end=\"3058\">396,24 \u20ac<\/strong><\/p><\/li><li data-start=\"3061\" data-end=\"3114\"><p data-start=\"3063\" data-end=\"3114\"><strong data-start=\"3063\" data-end=\"3078\">Soci\u00e1lne poistenie mesa\u010dne:<\/strong> <strong data-start=\"3079\" data-end=\"3091\">131,34 \u20ac<\/strong> (33,15 % z 396,24 \u20ac)<\/p><\/li><li data-start=\"3115\" data-end=\"3243\"><p data-start=\"3117\" data-end=\"3243\"><strong data-start=\"3117\" data-end=\"3129\">Trvanie:<\/strong> minim\u00e1lne do \u010fal\u0161ieho pos\u00fadenia pod\u013ea da\u0148ov\u00e9ho priznania za rok <strong data-start=\"3174\" data-end=\"3182\">2026<\/strong> (spravidla od <strong data-start=\"3197\" data-end=\"3211\">1. 7. 2027<\/strong> \/ <strong data-start=\"3214\" data-end=\"3229\">1. 10. 2027<\/strong> pri odklade).<\/p><\/li><\/ul><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cb40541 elementor-widget elementor-widget-jkit_heading\" data-id=\"cb40541\" 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_6a6720aa661bb\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Skr\u00e1tenie \u201eodvodov\u00fdch pr\u00e1zdnin\u201c od 1. 1. 2026<\/h2><\/div><div class=\"heading-section-description\"><p data-start=\"3303\" data-end=\"3415\">Nov\u00fdm SZ\u010cO vznik\u00e1 povinn\u00e9 soci\u00e1lne poistenie <strong data-start=\"3332\" data-end=\"3362\">od 1. d\u0148a siedmeho mesiaca<\/strong> po za\u010dat\u00ed podnikania.<\/p><ul data-start=\"3417\" data-end=\"3652\"><li data-start=\"3417\" data-end=\"3521\"><p data-start=\"3419\" data-end=\"3521\"><strong data-start=\"3419\" data-end=\"3431\">Pr\u00edklad:<\/strong> za\u010diatok <strong data-start=\"3441\" data-end=\"3455\">1. 3. 2026<\/strong> \u2192 povinn\u00e9 soci\u00e1lne poistenie <strong data-start=\"3469\" data-end=\"3486\">od 1. 9. 2026<\/strong>, prv\u00e1 platba do <strong data-start=\"3503\" data-end=\"3518\">8. 10. 2026<\/strong>.<\/p><\/li><li data-start=\"3522\" data-end=\"3652\"><p data-start=\"3524\" data-end=\"3652\"><strong data-start=\"3524\" data-end=\"3556\">Pozor na re\u0161tart podnikania:<\/strong> ak obnov\u00edte \u017eivnos\u0165 <strong data-start=\"3577\" data-end=\"3595\">do 60 mesiacov<\/strong> od ukon\u010denia, povinn\u00e9 soci\u00e1lne positenie vznik\u00e1 <strong data-start=\"3628\" data-end=\"3651\">hne\u010f od d\u0148a za\u010datia<\/strong>.<\/p><\/li><\/ul><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9f6c05f elementor-widget elementor-widget-jkit_heading\" data-id=\"9f6c05f\" 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_6a6720aa67225\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">\u0160pecifik\u00e1 pre SZ\u010cO a d\u00f4chodcov<\/h2><\/div><div class=\"heading-section-description\"><p data-start=\"3697\" data-end=\"3820\">D\u00f4chodcovia (starobn\u00fd\/pred\u010dasn\u00fd\/v\u00fdsluhov\u00fd po dov\u0155\u0161en\u00ed veku) <strong data-start=\"3757\" data-end=\"3789\">neplatia invalidn\u00e9 poistenie<\/strong>, ich sadzba soci\u00e1lneho poistenia je <strong data-start=\"3808\" data-end=\"3819\">27,15 %<\/strong>.<\/p><ul data-start=\"3822\" data-end=\"4045\"><li data-start=\"3822\" data-end=\"3926\"><p data-start=\"3824\" data-end=\"3926\">Ak pr\u00edjem <strong data-start=\"3834\" data-end=\"3852\">2025 \u2264 9 144 \u20ac<\/strong>, od <strong data-start=\"3857\" data-end=\"3871\">1. 7. 2026<\/strong> spadaj\u00fa do <strong data-start=\"3883\" data-end=\"3900\">osobitn\u00e9ho vymeriavacieho z\u00e1kladu<\/strong>\u00a0\u2192 <strong data-start=\"3903\" data-end=\"3915\">131,34 \u20ac<\/strong> mesa\u010dne.<\/p><\/li><li data-start=\"3927\" data-end=\"4045\"><p data-start=\"3929\" data-end=\"4045\"><strong data-start=\"3929\" data-end=\"3936\">Zdravotn\u00e9 poistenie:<\/strong> uplat\u0148uje sa s\u00fabeh so \u0161t\u00e1tom, <strong data-start=\"3967\" data-end=\"3992\">minimum sa nevy\u017eaduje<\/strong>, no v ro\u010dnom z\u00fa\u010dtovan\u00ed m\u00f4\u017ee vznikn\u00fa\u0165 <strong data-start=\"4030\" data-end=\"4044\">nedoplatok<\/strong>.<\/p><\/li><\/ul><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b014168 elementor-widget elementor-widget-jkit_heading\" data-id=\"b014168\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-heading  align-left align-tablet- align-mobile- jeg_module__13_6a6720aa682a1\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Splatnos\u0165 a administrat\u00edva<\/h2><\/div><div class=\"heading-section-description\"><ul data-start=\"4086\" data-end=\"4335\"><li data-start=\"4086\" data-end=\"4175\"><p data-start=\"4088\" data-end=\"4175\"><strong data-start=\"4088\" data-end=\"4100\">Zdravotn\u00e9 poistenie aj Soci\u00e1lne poistenie<\/strong>\u00a0s\u00fa splatn\u00e9 <strong data-start=\"4112\" data-end=\"4125\">do 8. d\u0148a<\/strong> nasleduj\u00faceho mesiaca (soci\u00e1lne poistenie sa plat\u00ed <strong data-start=\"4161\" data-end=\"4171\">sp\u00e4tne<\/strong>).<\/p><\/li><li data-start=\"4176\" data-end=\"4335\"><p data-start=\"4178\" data-end=\"4335\">Od <strong data-start=\"4181\" data-end=\"4195\">1. 1. 2026<\/strong> u\u017e\u00a0 \u2013 podnikatelia <strong data-start=\"4217\" data-end=\"4227\">nie s\u00fa<\/strong> da\u0148ovn\u00edkmi dane z finan\u010dn\u00fdch transakci\u00ed \u2192 <strong data-start=\"4270\" data-end=\"4304\">transak\u010dn\u00fd \u00fa\u010det nie je povinn\u00fd<\/strong> (m\u00f4\u017eete, ale nemus\u00edte ho ma\u0165).<\/p><\/li><\/ul><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3ae1f03 elementor-widget elementor-widget-jkit_heading\" data-id=\"3ae1f03\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-heading  align-left align-tablet- align-mobile- jeg_module__14_6a6720aa69216\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Ko\u013eko to rob\u00ed spolu?<\/h2><\/div><div class=\"heading-section-description\"><ul><li data-start=\"4748\" data-end=\"4889\"><p data-start=\"4750\" data-end=\"4889\"><strong data-start=\"4750\" data-end=\"4765\">Be\u017en\u00e1 SZ\u010cO:<\/strong><br data-start=\"4765\" data-end=\"4768\" \/><strong data-start=\"4770\" data-end=\"4785\">2026 spolu:<\/strong> <strong data-start=\"4786\" data-end=\"4798\">425,03 \u20ac<\/strong> = soci\u00e1lne poistenie <strong data-start=\"4804\" data-end=\"4816\">303,11 \u20ac<\/strong> + zdravotn\u00e9 poistenie <strong data-start=\"4822\" data-end=\"4834\">121,92 \u20ac<\/strong><br data-start=\"4834\" data-end=\"4837\" \/><strong data-start=\"4839\" data-end=\"4854\">2025 spolu:<\/strong> <strong data-start=\"4855\" data-end=\"4867\">344,27 \u20ac<\/strong> \u2192 <strong data-start=\"4870\" data-end=\"4889\">+80,76 \u20ac \/ mes.<\/strong><\/p><\/li><li data-start=\"4890\" data-end=\"5031\"><p data-start=\"4892\" data-end=\"5031\"><strong data-start=\"4892\" data-end=\"4908\">SZ\u010cO so Z\u0164P:<\/strong><br data-start=\"4908\" data-end=\"4911\" \/><strong data-start=\"4913\" data-end=\"4928\">2026 spolu:<\/strong> <strong data-start=\"4929\" data-end=\"4941\">364,07 \u20ac<\/strong> = soci\u00e1lne poistenie <strong data-start=\"4947\" data-end=\"4959\">303,11 \u20ac<\/strong> + zdravotn\u00e9 poistenie <strong data-start=\"4965\" data-end=\"4976\">60,96 \u20ac<\/strong><br data-start=\"4976\" data-end=\"4979\" \/><strong data-start=\"4981\" data-end=\"4996\">2025 spolu:<\/strong> <strong data-start=\"4997\" data-end=\"5009\">291,64 \u20ac<\/strong> \u2192 <strong data-start=\"5012\" data-end=\"5031\">+73,43 \u20ac \/ mes.<\/strong><\/p><\/li><li data-start=\"5032\" data-end=\"5120\"><p data-start=\"5034\" data-end=\"5120\"><strong data-start=\"5034\" data-end=\"5066\">Osobitn\u00fd vymeriavac\u00ed z\u00e1klad (od 1. 7. 2026):<\/strong> <strong data-start=\"5067\" data-end=\"5082\">SP 131,34 \u20ac<\/strong> (do\u010dasne pre nov\u00e9\/n\u00edzkopr\u00edjmov\u00e9 SZ\u010cO)<\/p><\/li><\/ul><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3694a5b e-flex e-con-boxed e-con e-parent\" data-id=\"3694a5b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-55342d6 elementor-widget elementor-widget-shortcode\" data-id=\"55342d6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><script id=\"mcjs\">!function(c,h,i,m,p){m=c.createElement(h),p=c.getElementsByTagName(h)[0],m.async=1,m.src=i,p.parentNode.insertBefore(m,p)}(document,\"script\",\"https:\/\/chimpstatic.com\/mcjs-connected\/js\/users\/ca41a6c1e0805c4d799bec8ae\/fabc377635da2f79608f6b656.js\");<\/script><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>\u00da\u010dtovn\u00edctvo a dane Minim\u00e1lne odvody SZ\u010cO od 1. janu\u00e1ra 2026 Autor Dobryuctovnik Publikovan\u00e9 18. novembra 2025 Zdie\u013eajte \u010dl\u00e1nok Od roku 2026 vstupuj\u00fa do praxe opatrenia, ktor\u00e9 zvy\u0161uj\u00fa minim\u00e1lne odvody SZ\u010cO a menia n\u00e1stup povinn\u00e9ho poistenia. Dopad uvid\u00edte u\u017e v janu\u00e1ri na zdravotn\u00fdch preddavkoch a vo febru\u00e1ri na soci\u00e1lnom poisten\u00ed (plat\u00ed sa sp\u00e4tne za janu\u00e1r). Zmeny [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":2437,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-2432","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\/2432","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=2432"}],"version-history":[{"count":16,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/posts\/2432\/revisions"}],"predecessor-version":[{"id":2469,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/posts\/2432\/revisions\/2469"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/media\/2437"}],"wp:attachment":[{"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/media?parent=2432"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/categories?post=2432"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/tags?post=2432"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}