{"id":2535,"date":"2025-12-01T11:09:41","date_gmt":"2025-12-01T10:09:41","guid":{"rendered":"https:\/\/www.dobry-uctovnik.sk\/?p=2535"},"modified":"2025-12-03T11:27:51","modified_gmt":"2025-12-03T10:27:51","slug":"nezdanitelne-casti-zakladu-dane-pre-rok-2026","status":"publish","type":"post","link":"https:\/\/www.dobry-uctovnik.sk\/en\/nezdanitelne-casti-zakladu-dane-pre-rok-2026\/","title":{"rendered":"Non-taxable parts of the tax base for 2026"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"2535\" class=\"elementor elementor-2535\" 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___6aca2b9364da9\" ><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_6aca2b936667c\" ><h1 class=\"post-title style-color \">Nezdanite\u013en\u00e9 \u010dasti z\u00e1kladu dane pre rok 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_6aca2b9367594\" ><div class=\"post-featured-image \"><img fetchpriority=\"high\" decoding=\"async\" width=\"2560\" height=\"1707\" src=\"https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/12\/business-desk-with-keyboard-report-graph-chart-pen-tablet-white-table-scaled.jpg\" class=\"attachment-full size-full wp-post-image\" alt=\"\" srcset=\"https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/12\/business-desk-with-keyboard-report-graph-chart-pen-tablet-white-table-scaled.jpg 2560w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/12\/business-desk-with-keyboard-report-graph-chart-pen-tablet-white-table-300x200.jpg 300w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/12\/business-desk-with-keyboard-report-graph-chart-pen-tablet-white-table-1024x683.jpg 1024w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/12\/business-desk-with-keyboard-report-graph-chart-pen-tablet-white-table-768x512.jpg 768w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/12\/business-desk-with-keyboard-report-graph-chart-pen-tablet-white-table-1536x1024.jpg 1536w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/12\/business-desk-with-keyboard-report-graph-chart-pen-tablet-white-table-2048x1365.jpg 2048w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/12\/business-desk-with-keyboard-report-graph-chart-pen-tablet-white-table-18x12.jpg 18w\" 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_6aca2b9368756\" ><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_6aca2b9369671\" ><p class=\"post-date \">1. December 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_6aca2b936b397\" ><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_6aca2b936e51d\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\"><\/h2><\/div><div class=\"heading-section-description\"><p data-start=\"211\" data-end=\"436\">Nezdanite\u013en\u00e9 \u010dasti z\u00e1kladu dane (N\u010cZD) s\u00fa z\u00e1konom definovan\u00e9 sumy pod\u013ea \u00a7 11 z\u00e1kona \u010d. 595\/2003 Z. z. o dani z pr\u00edjmov, ktor\u00fdmi si fyzick\u00e1 osoba zni\u017euje z\u00e1klad dane e\u0161te pred v\u00fdpo\u010dtom dane. Pre rok 2026 sa uplat\u0148uj\u00fa tri N\u010cZD:<\/p><ul data-start=\"437\" data-end=\"562\"><li data-start=\"437\" data-end=\"456\"><p data-start=\"439\" data-end=\"456\"><strong data-start=\"439\" data-end=\"456\">na da\u0148ovn\u00edka,<\/strong><\/p><\/li><li data-start=\"457\" data-end=\"483\"><p data-start=\"459\" data-end=\"483\"><strong data-start=\"459\" data-end=\"483\">na man\u017eela\/man\u017eelku,<\/strong><\/p><\/li><li data-start=\"484\" data-end=\"562\"><p data-start=\"486\" data-end=\"562\"><strong data-start=\"486\" data-end=\"562\">v sume pr\u00edspevkov na doplnkov\u00e9 d\u00f4chodkov\u00e9 sporenie (III. pilier \/ PEPP).<\/strong><\/p><\/li><\/ul><p data-start=\"564\" data-end=\"687\">V\u00fdchodiskom je <strong data-start=\"579\" data-end=\"598\">\u017eivotn\u00e9 minimum<\/strong> platn\u00e9 od <strong data-start=\"609\" data-end=\"649\">1. 7. 2025 do 30. 6. 2026 = 284,13 \u20ac<\/strong>. Z neho sa odvodzuj\u00fa limity a vzorce.<\/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__7_6aca2b936f8e0\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Preh\u013ead s\u00fam a hran\u00edc pre rok 2026<\/h2><\/div><div class=\"heading-section-description\"><table class=\"w-fit min-w-(--thread-content-width)\" data-start=\"742\" data-end=\"1310\"><thead data-start=\"742\" data-end=\"782\"><tr data-start=\"742\" data-end=\"782\"><th data-start=\"742\" data-end=\"752\" data-col-size=\"md\">Polo\u017eka<\/th><th data-start=\"752\" data-end=\"762\" data-col-size=\"sm\">Mesa\u010dne<\/th><th data-start=\"762\" data-end=\"770\" data-col-size=\"sm\">Ro\u010dne<\/th><th data-start=\"770\" data-end=\"782\" data-col-size=\"md\">Pozn\u00e1mka<\/th><\/tr><\/thead><tbody data-start=\"803\" data-end=\"1310\"><tr data-start=\"803\" data-end=\"924\"><td data-start=\"803\" data-end=\"834\" data-col-size=\"md\"><strong data-start=\"805\" data-end=\"833\">N\u010cZD na da\u0148ovn\u00edka (pln\u00e1)<\/strong><\/td><td data-start=\"834\" data-end=\"849\" data-col-size=\"sm\"><strong data-start=\"836\" data-end=\"848\">497,23 \u20ac<\/strong><\/td><td data-start=\"849\" data-end=\"866\" data-col-size=\"sm\"><strong data-start=\"851\" data-end=\"865\">5 966,73 \u20ac<\/strong><\/td><td data-col-size=\"md\" data-start=\"866\" data-end=\"924\">21 \u00d7 \u017dM; pln\u00e1 suma, ak ro\u010dn\u00fd z\u00e1klad dane \u2264 26 367,26 \u20ac<\/td><\/tr><tr data-start=\"925\" data-end=\"1009\"><td data-start=\"925\" data-end=\"974\" data-col-size=\"md\"><strong data-start=\"927\" data-end=\"973\">Hrani\u010dn\u00fd z\u00e1klad dane pre postupn\u00e9 kr\u00e1tenie<\/strong><\/td><td data-start=\"974\" data-end=\"978\" data-col-size=\"sm\">\u2013<\/td><td data-start=\"978\" data-end=\"996\" data-col-size=\"sm\"><strong data-start=\"980\" data-end=\"995\">26 367,26 \u20ac<\/strong><\/td><td data-start=\"996\" data-end=\"1009\" data-col-size=\"md\">92,8 \u00d7 \u017dM<\/td><\/tr><tr data-start=\"1010\" data-end=\"1103\"><td data-start=\"1010\" data-end=\"1040\" data-col-size=\"md\"><strong data-start=\"1012\" data-end=\"1039\">Z\u00e1nik n\u00e1roku (da\u0148ovn\u00edk)<\/strong><\/td><td data-start=\"1040\" data-end=\"1044\" data-col-size=\"sm\">\u2013<\/td><td data-start=\"1044\" data-end=\"1064\" data-col-size=\"sm\"><strong data-start=\"1046\" data-end=\"1063\">\u2265 50 234,18 \u20ac<\/strong><\/td><td data-start=\"1064\" data-end=\"1103\" data-col-size=\"md\">pri tejto sume a vy\u0161\u0161ie je N\u010cZD = 0<\/td><\/tr><tr data-start=\"1104\" data-end=\"1210\"><td data-start=\"1104\" data-end=\"1142\" data-col-size=\"md\"><strong data-start=\"1106\" data-end=\"1141\">N\u010cZD na man\u017eela\/man\u017eelku (max.)<\/strong><\/td><td data-start=\"1142\" data-end=\"1146\" data-col-size=\"sm\">\u2013<\/td><td data-start=\"1146\" data-end=\"1163\" data-col-size=\"sm\"><strong data-start=\"1148\" data-end=\"1162\">5 455,30 \u20ac<\/strong><\/td><td data-start=\"1163\" data-end=\"1210\" data-col-size=\"md\">19,2 \u00d7 \u017dM; uplat\u0148uje sa a\u017e po skon\u010den\u00ed roka<\/td><\/tr><tr data-start=\"1211\" data-end=\"1310\"><td data-start=\"1211\" data-end=\"1246\" data-col-size=\"md\"><strong data-start=\"1213\" data-end=\"1245\">N\u010cZD \u2013 pr\u00edspevky na DDS\/PEPP<\/strong><\/td><td data-start=\"1246\" data-end=\"1250\" data-col-size=\"sm\">\u2013<\/td><td data-start=\"1250\" data-end=\"1265\" data-col-size=\"sm\"><strong data-start=\"1252\" data-end=\"1264\">do 180 \u20ac<\/strong><\/td><td data-col-size=\"md\" data-start=\"1265\" data-end=\"1310\">len vlastn\u00e9 zaplaten\u00e9 pr\u00edspevky v r. 2026<\/td><\/tr><\/tbody><\/table><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-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__8_6aca2b9371579\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Kto m\u00e1 n\u00e1rok (akt\u00edvne vs. pas\u00edvne pr\u00edjmy)<\/h2><\/div><div class=\"heading-section-description\"><p data-start=\"1366\" data-end=\"1431\">N\u010cZD si m\u00f4\u017ee uplatni\u0165 iba fyzick\u00e1 osoba s <strong data-start=\"1408\" data-end=\"1430\">akt\u00edvnymi pr\u00edjmami<\/strong>:<\/p><ul data-start=\"1432\" data-end=\"1542\"><li data-start=\"1432\" data-end=\"1487\"><p data-start=\"1434\" data-end=\"1487\"><strong data-start=\"1434\" data-end=\"1441\">\u00a7 5<\/strong> \u2013 pr\u00edjmy zo z\u00e1vislej \u010dinnosti (mzda, dohody),<\/p><\/li><li data-start=\"1488\" data-end=\"1542\"><p data-start=\"1490\" data-end=\"1542\"><strong data-start=\"1490\" data-end=\"1508\">\u00a7 6 ods. 1 a 2<\/strong> \u2013 pr\u00edjmy z podnikania a inej SZ\u010c.<\/p><\/li><\/ul><p data-start=\"1544\" data-end=\"1746\"><strong data-start=\"1544\" data-end=\"1566\">Len pas\u00edvne pr\u00edjmy<\/strong> (pren\u00e1jom bez \u017dL, kapit\u00e1lov\u00e9 pr\u00edjmy) s\u00fa bez n\u00e1roku. Spolo\u010dn\u00edk\/konate\u013e v jednoosobovej s. r. o. si N\u010cZD uplat\u0148uje z vlastn\u00e9ho akt\u00edvneho pr\u00edjmu (mzda, odmena).<\/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_6aca2b9372763\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Ako si N\u010cZD uplatni\u0165 a ak\u00e9 doklady prilo\u017ei\u0165<\/h2><\/div><div class=\"heading-section-description\"><h3 data-start=\"1804\" data-end=\"1826\">Sp\u00f4soby uplatnenia<\/h3><ul data-start=\"1827\" data-end=\"2025\"><li data-start=\"1827\" data-end=\"1921\"><p data-start=\"1829\" data-end=\"1921\"><strong data-start=\"1829\" data-end=\"1850\">Priebe\u017ene mesa\u010dne<\/strong> (iba N\u010cZD na da\u0148ovn\u00edka): cez v<strong data-start=\"1881\" data-end=\"1895\">yhl\u00e1senie<\/strong> u jedn\u00e9ho zamestn\u00e1vate\u013ea.<\/p><\/li><li data-start=\"1922\" data-end=\"2025\"><p data-start=\"1924\" data-end=\"2025\"><strong data-start=\"1924\" data-end=\"1949\">Po skon\u010den\u00ed roka 2026:<\/strong>\u00a0v <strong data-start=\"1954\" data-end=\"1979\">ro\u010dnom z\u00fa\u010dtovan\u00ed dane<\/strong> (RZD) alebo v <strong data-start=\"1994\" data-end=\"2014\">da\u0148ovom priznan\u00ed<\/strong> (typ A\/B).<\/p><\/li><\/ul><h3 data-start=\"2027\" data-end=\"2054\">Dokladovanie<\/h3><div class=\"_tableContainer_1rjym_1\"><div class=\"group _tableWrapper_1rjym_13 flex w-fit flex-col-reverse\" tabindex=\"-1\"><table class=\"w-fit min-w-(--thread-content-width)\" data-start=\"2055\" data-end=\"2566\"><thead data-start=\"2055\" data-end=\"2117\"><tr data-start=\"2055\" data-end=\"2117\"><th data-start=\"2055\" data-end=\"2067\" data-col-size=\"sm\">Druh N\u010cZD<\/th><th data-start=\"2067\" data-end=\"2101\" data-col-size=\"md\">Doklady pri RZD (zamestn\u00e1vate\u013e)<\/th><th data-start=\"2101\" data-end=\"2117\" data-col-size=\"md\">Pri DP (A\/B)<\/th><\/tr><\/thead><tbody data-start=\"2132\" data-end=\"2566\"><tr data-start=\"2132\" data-end=\"2293\"><td data-start=\"2132\" data-end=\"2147\" data-col-size=\"sm\"><strong data-start=\"2134\" data-end=\"2146\">Da\u0148ovn\u00edk<\/strong><\/td><td data-start=\"2147\" data-end=\"2234\" data-col-size=\"md\">spravidla bez dokladov; d\u00f4chodca: rozhodnutie\/v\u00fdpis o \u00fahrne d\u00f4chodkov (vr\u00e1tane 13.)<\/td><td data-start=\"2234\" data-end=\"2293\" data-col-size=\"md\">doklady sa neprikladaj\u00fa, ale spr\u00e1vca dane m\u00f4\u017ee vy\u017eiada\u0165<\/td><\/tr><tr data-start=\"2294\" data-end=\"2448\"><td data-start=\"2294\" data-end=\"2310\" data-col-size=\"sm\"><strong data-start=\"2296\" data-end=\"2309\">Man\u017eel\/ka<\/strong><\/td><td data-start=\"2310\" data-end=\"2398\" data-col-size=\"md\">sob\u00e1\u0161ny list; potvrdenie \u00daPSVaR; rodn\u00fd list die\u0165a\u0165a; doklady o ZP\/\u0164ZP; in\u00e9 relevantn\u00e9<\/td><td data-start=\"2398\" data-end=\"2448\" data-col-size=\"md\">k DP sa nepriklad\u00e1; uchov\u00e1va\u0165 pre pr\u00edpad v\u00fdzvy<\/td><\/tr><tr data-start=\"2449\" data-end=\"2566\"><td data-start=\"2449\" data-end=\"2464\" data-col-size=\"sm\"><strong data-start=\"2451\" data-end=\"2463\">DDS\/PEPP<\/strong><\/td><td data-start=\"2464\" data-end=\"2521\" data-col-size=\"md\">v\u00fdpis z osobn\u00e9ho \u00fa\u010dtu sporite\u013ea (DDS\/PEPP) za rok 2026<\/td><td data-start=\"2521\" data-end=\"2566\" data-col-size=\"md\">nepriklad\u00e1 sa; uchov\u00e1va\u0165 pre pr\u00edpad v\u00fdzvy<\/td><\/tr><\/tbody><\/table><\/div><\/div><p data-start=\"2568\" data-end=\"2651\"><strong data-start=\"2568\" data-end=\"2579\">Lehoty:<\/strong> doklady k RZD najnesk\u00f4r do <strong data-start=\"2607\" data-end=\"2622\">15. 2. 2027<\/strong>; lehoty pre DP pod\u013ea z\u00e1kona.<\/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-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__10_6aca2b937419d\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">N\u010cZD na da\u0148ovn\u00edka: vzorec a pr\u00edklady<\/h2><\/div><div class=\"heading-section-description\"><h3 data-start=\"2703\" data-end=\"2748\">Vzorec kr\u00e1tenia (pri vy\u0161\u0161om z\u00e1klade dane)<\/h3><blockquote data-start=\"2749\" data-end=\"2825\"><p data-start=\"2751\" data-end=\"2825\"><strong data-start=\"2751\" data-end=\"2791\">N\u010cZD = 12 558,55 \u2013 (z\u00e1klad dane \/ 4)<\/strong><br data-start=\"2791\" data-end=\"2794\" \/>Ak v\u00fdsledok \u2264 0 \u2192 n\u00e1rok zanik\u00e1.<\/p><\/blockquote><h3 data-start=\"2827\" data-end=\"2874\">Modelov\u00fd preh\u013ead pod\u013ea ro\u010dn\u00e9ho z\u00e1kladu dane<\/h3><div class=\"_tableContainer_1rjym_1\"><div class=\"group _tableWrapper_1rjym_13 flex w-fit flex-col-reverse\" tabindex=\"-1\"><table class=\"w-fit min-w-(--thread-content-width)\" data-start=\"2876\" data-end=\"3156\"><thead data-start=\"2876\" data-end=\"2920\"><tr data-start=\"2876\" data-end=\"2920\"><th data-start=\"2876\" data-end=\"2896\" data-col-size=\"sm\">Ro\u010dn\u00fd z\u00e1klad dane<\/th><th data-start=\"2896\" data-end=\"2906\" data-col-size=\"md\">V\u00fdpo\u010det<\/th><th data-start=\"2906\" data-end=\"2920\" data-col-size=\"sm\">N\u010cZD ro\u010dne<\/th><\/tr><\/thead><tbody data-start=\"2937\" data-end=\"3156\"><tr data-start=\"2937\" data-end=\"2978\"><td data-start=\"2937\" data-end=\"2948\" data-col-size=\"sm\">24 000 \u20ac<\/td><td data-start=\"2948\" data-end=\"2960\" data-col-size=\"md\">pln\u00e1 suma<\/td><td data-start=\"2960\" data-end=\"2978\" data-col-size=\"sm\"><strong data-start=\"2962\" data-end=\"2976\">5 966,73 \u20ac<\/strong><\/td><\/tr><tr data-start=\"2979\" data-end=\"3055\"><td data-start=\"2979\" data-end=\"2990\" data-col-size=\"sm\">28 000 \u20ac<\/td><td data-start=\"2990\" data-end=\"3037\" data-col-size=\"md\">12 558,55 \u2013 (28 000 \/ 4) = 12 558,55 \u2013 7 000<\/td><td data-start=\"3037\" data-end=\"3055\" data-col-size=\"sm\"><strong data-start=\"3039\" data-end=\"3053\">5 558,55 \u20ac<\/strong><\/td><\/tr><tr data-start=\"3056\" data-end=\"3106\"><td data-start=\"3056\" data-end=\"3067\" data-col-size=\"sm\">40 000 \u20ac<\/td><td data-start=\"3067\" data-end=\"3088\" data-col-size=\"md\">12 558,55 \u2013 10 000<\/td><td data-start=\"3088\" data-end=\"3106\" data-col-size=\"sm\"><strong data-start=\"3090\" data-end=\"3104\">2 558,55 \u20ac<\/strong><\/td><\/tr><tr data-start=\"3107\" data-end=\"3156\"><td data-start=\"3107\" data-end=\"3121\" data-col-size=\"sm\">50 234,18 \u20ac<\/td><td data-start=\"3121\" data-end=\"3145\" data-col-size=\"md\">12 558,55 \u2013 12 558,55<\/td><td data-start=\"3145\" data-end=\"3156\" data-col-size=\"sm\"><strong data-start=\"3147\" data-end=\"3154\">0 \u20ac<\/strong><\/td><\/tr><\/tbody><\/table><\/div><\/div><blockquote data-start=\"3158\" data-end=\"3316\"><p data-start=\"3160\" data-end=\"3316\"><strong data-start=\"3160\" data-end=\"3170\">Pozor:<\/strong> Pri mesa\u010dnom uplat\u0148ovan\u00ed (<strong data-start=\"3197\" data-end=\"3209\">497,23 \u20ac<\/strong>) a n\u00e1slednom prekro\u010den\u00ed hranice <strong data-start=\"3242\" data-end=\"3257\">26 367,26 \u20ac<\/strong> vznik\u00e1 v RZD\/DP <strong data-start=\"3274\" data-end=\"3288\">nedoplatok:<\/strong>\u00a0N\u010cZD sa sp\u00e4tne prepo\u010d\u00edta.<\/p><\/blockquote><h3 data-start=\"3318\" data-end=\"3346\">D\u00f4chodcovia k 1. 1. 2026<\/h3><ul data-start=\"3347\" data-end=\"3578\"><li data-start=\"3347\" data-end=\"3409\"><p data-start=\"3349\" data-end=\"3409\">N\u010cZD sa <strong data-start=\"3357\" data-end=\"3383\">zn\u00ed\u017ei o \u00fahrn d\u00f4chodkov<\/strong> (vr\u00e1tane 13. d\u00f4chodku).<\/p><\/li><li data-start=\"3410\" data-end=\"3482\"><p data-start=\"3412\" data-end=\"3482\">Ak d\u00f4chodky v roku 2026 dosiahnu <strong data-start=\"3445\" data-end=\"3461\">\u2265 5 966,73 \u20ac<\/strong>, n\u00e1rok je <strong data-start=\"3472\" data-end=\"3479\">0 \u20ac<\/strong>.<\/p><\/li><li data-start=\"3483\" data-end=\"3578\"><p data-start=\"3485\" data-end=\"3578\">Ak sa osoba stane d\u00f4chodcom a\u017e <strong data-start=\"3516\" data-end=\"3533\">po 1. 1. 2026<\/strong>, posudzuje sa \u0161tandardne pod\u013ea z\u00e1kladu dane.<\/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__11_6aca2b937609e\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">N\u010cZD na man\u017eela\/man\u017eelku: podmienky, pr\u00edjem a v\u00fdpo\u010det<\/h2><\/div><div class=\"heading-section-description\"><p data-start=\"3647\" data-end=\"3862\"><strong data-start=\"3647\" data-end=\"3670\">Z\u00e1kladn\u00e1 podmienka:<\/strong> spolo\u010dn\u00e1 dom\u00e1cnos\u0165 + aspo\u0148 jedna z podmienok (starostlivos\u0165 o die\u0165a do 3\/6 rokov pod\u013ea \u0161pecif\u00edk, evidovan\u00fd uch\u00e1dza\u010d o zamestnanie, osoba so ZP\/\u0164ZP, poberanie pr\u00edspevku na opatrovanie a pod.).<\/p><p data-start=\"3864\" data-end=\"3983\"><strong data-start=\"3864\" data-end=\"3901\">Maxim\u00e1lna ro\u010dn\u00e1 suma v roku 2026:<\/strong> <strong data-start=\"3902\" data-end=\"3916\">5 455,30 \u20ac<\/strong> (19,2 \u00d7 \u017dM).<br data-start=\"3929\" data-end=\"3932\" \/><strong data-start=\"3932\" data-end=\"3948\">Uplat\u0148uje sa<\/strong> iba <strong data-start=\"3953\" data-end=\"3973\">po skon\u010den\u00ed roka<\/strong> (RZD\/DP).<\/p><p data-start=\"3985\" data-end=\"4021\"><strong data-start=\"3985\" data-end=\"4020\">Vlastn\u00fd pr\u00edjem man\u017eela\/man\u017eelky<\/strong>:<\/p><ul data-start=\"4022\" data-end=\"4257\"><li data-start=\"4022\" data-end=\"4115\"><p data-start=\"4024\" data-end=\"4115\"><strong data-start=\"4024\" data-end=\"4041\">Zapo\u010d\u00edtava sa<\/strong> takmer v\u0161etko (aj osloboden\u00e9\/zr\u00e1\u017ekov\u00e9 pr\u00edjmy, d\u00f4chodky, matersk\u00e9, \u00faroky\u2026),<\/p><\/li><li data-start=\"4116\" data-end=\"4214\"><p data-start=\"4118\" data-end=\"4214\"><strong data-start=\"4118\" data-end=\"4137\">Nezapo\u010d\u00edtava sa<\/strong> napr. da\u0148ov\u00fd bonus, zamestnaneck\u00e1 pr\u00e9mia, \u0161t\u00e1tne soci\u00e1lne d\u00e1vky, \u0161tipendium,<\/p><\/li><li data-start=\"4215\" data-end=\"4257\"><p data-start=\"4217\" data-end=\"4257\"><strong data-start=\"4217\" data-end=\"4231\">Zni\u017euje sa<\/strong> o povinn\u00e9 odvody (ZP\/SP).<\/p><\/li><\/ul><h3 data-start=\"4259\" data-end=\"4291\">Preh\u013ead (orienta\u010dn\u00e9 scen\u00e1re)<\/h3><div class=\"_tableContainer_1rjym_1\"><div class=\"group _tableWrapper_1rjym_13 flex w-fit flex-col-reverse\" tabindex=\"-1\"><table class=\"w-fit min-w-(--thread-content-width)\" data-start=\"4293\" data-end=\"4624\"><thead data-start=\"4293\" data-end=\"4362\"><tr data-start=\"4293\" data-end=\"4362\"><th data-start=\"4293\" data-end=\"4317\" data-col-size=\"sm\">Z\u00e1klad dane da\u0148ovn\u00edka<\/th><th data-start=\"4317\" data-end=\"4345\" data-col-size=\"sm\">Vlastn\u00fd pr\u00edjem man\u017eela\/ky<\/th><th data-start=\"4345\" data-end=\"4362\" data-col-size=\"sm\">V\u00fdsledn\u00e1 N\u010cZD<\/th><\/tr><\/thead><tbody data-start=\"4380\" data-end=\"4624\"><tr data-start=\"4380\" data-end=\"4420\"><td data-start=\"4380\" data-end=\"4396\" data-col-size=\"sm\">\u2264 50 234,18 \u20ac<\/td><td data-start=\"4396\" data-end=\"4402\" data-col-size=\"sm\">0 \u20ac<\/td><td data-start=\"4402\" data-end=\"4420\" data-col-size=\"sm\"><strong data-start=\"4404\" data-end=\"4418\">5 455,30 \u20ac<\/strong><\/td><\/tr><tr data-start=\"4421\" data-end=\"4465\"><td data-start=\"4421\" data-end=\"4437\" data-col-size=\"sm\">\u2264 50 234,18 \u20ac<\/td><td data-start=\"4437\" data-end=\"4447\" data-col-size=\"sm\">3 000 \u20ac<\/td><td data-start=\"4447\" data-end=\"4465\" data-col-size=\"sm\"><strong data-start=\"4449\" data-end=\"4463\">2 455,30 \u20ac<\/strong><\/td><\/tr><tr data-start=\"4466\" data-end=\"4508\"><td data-start=\"4466\" data-end=\"4482\" data-col-size=\"sm\">\u2264 50 234,18 \u20ac<\/td><td data-start=\"4482\" data-end=\"4497\" data-col-size=\"sm\">\u2265 5 455,30 \u20ac<\/td><td data-start=\"4497\" data-end=\"4508\" data-col-size=\"sm\"><strong data-start=\"4499\" data-end=\"4506\">0 \u20ac<\/strong><\/td><\/tr><tr data-start=\"4509\" data-end=\"4584\"><td data-start=\"4509\" data-end=\"4541\" data-col-size=\"sm\">&gt; 50 234,18 \u20ac a &lt; 72 055,36 \u20ac<\/td><td data-start=\"4541\" data-end=\"4547\" data-col-size=\"sm\">0 \u20ac<\/td><td data-start=\"4547\" data-end=\"4584\" data-col-size=\"sm\"><strong data-start=\"4549\" data-end=\"4582\">18 013,84 \u2013 (z\u00e1klad dane \/ 4)<\/strong><\/td><\/tr><tr data-start=\"4585\" data-end=\"4624\"><td data-start=\"4585\" data-end=\"4601\" data-col-size=\"sm\">\u2265 72 055,36 \u20ac<\/td><td data-start=\"4601\" data-end=\"4613\" data-col-size=\"sm\">ak\u00fdko\u013evek<\/td><td data-start=\"4613\" data-end=\"4624\" data-col-size=\"sm\"><strong data-start=\"4615\" data-end=\"4622\">0 \u20ac<\/strong><\/td><\/tr><\/tbody><\/table><\/div><\/div><blockquote data-start=\"4626\" data-end=\"4778\"><p data-start=\"4628\" data-end=\"4778\">Pri splnen\u00ed podmienok len v niektor\u00fdch mesiacoch sa uplatn\u00ed <strong data-start=\"4688\" data-end=\"4708\">1\/12 ro\u010dnej sumy<\/strong> za ka\u017ed\u00fd mesiac, v ktorom boli podmienky splnen\u00e9 <strong data-start=\"4758\" data-end=\"4777\">k jeho za\u010diatku<\/strong>.<\/p><\/blockquote><\/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__12_6aca2b9377fa6\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">N\u010cZD \u2013 pr\u00edspevky na DDS \/ PEPP (III. pilier)<\/h2><\/div><div class=\"heading-section-description\"><table class=\"w-fit min-w-(--thread-content-width)\" data-start=\"4837\" data-end=\"5381\"><thead data-start=\"4837\" data-end=\"4872\"><tr data-start=\"4837\" data-end=\"4872\"><th data-start=\"4837\" data-end=\"4849\" data-col-size=\"sm\">Parameter<\/th><th data-start=\"4849\" data-end=\"4872\" data-col-size=\"lg\">Hodnota \/ Podmienka<\/th><\/tr><\/thead><tbody data-start=\"4883\" data-end=\"5381\"><tr data-start=\"4883\" data-end=\"4963\"><td data-start=\"4883\" data-end=\"4909\" data-col-size=\"sm\"><strong data-start=\"4885\" data-end=\"4908\">Ro\u010dn\u00fd limit odpo\u010dtu<\/strong><\/td><td data-start=\"4909\" data-end=\"4963\" data-col-size=\"lg\"><strong data-start=\"4911\" data-end=\"4923\">do 180 \u20ac<\/strong> (bez oh\u013eadu na vy\u0161\u0161ie zaplaten\u00e9 sumy)<\/td><\/tr><tr data-start=\"4964\" data-end=\"5101\"><td data-start=\"4964\" data-end=\"4981\" data-col-size=\"sm\"><strong data-start=\"4966\" data-end=\"4980\">\u010co sa uzn\u00e1<\/strong><\/td><td data-start=\"4981\" data-end=\"5101\" data-col-size=\"lg\">vlastn\u00e9 re\u00e1lne <strong data-start=\"4998\" data-end=\"5011\">zaplaten\u00e9<\/strong> pr\u00edspevky v roku 2026 (DDS po 31. 12. 2013 \/ zmenen\u00e1 zmluva bez d\u00e1vkov\u00e9ho pl\u00e1nu \/ PEPP)<\/td><\/tr><tr data-start=\"5102\" data-end=\"5196\"><td data-start=\"5102\" data-end=\"5121\" data-col-size=\"sm\"><strong data-start=\"5104\" data-end=\"5120\">\u010co sa neuzn\u00e1<\/strong><\/td><td data-start=\"5121\" data-end=\"5196\" data-col-size=\"lg\">pr\u00edspevky <strong data-start=\"5133\" data-end=\"5151\">zamestn\u00e1vate\u013ea<\/strong> (benefit), dobrovo\u013en\u00e9 SP, ZP samoplatite\u013ea<\/td><\/tr><tr data-start=\"5197\" data-end=\"5381\"><td data-start=\"5197\" data-end=\"5223\" data-col-size=\"sm\"><strong data-start=\"5199\" data-end=\"5222\">\u0160peci\u00e1lna povinnos\u0165<\/strong><\/td><td data-start=\"5223\" data-end=\"5381\" data-col-size=\"lg\">pri <strong data-start=\"5229\" data-end=\"5250\">pred\u010dasnom v\u00fdbere<\/strong> a predch\u00e1dzaj\u00facom uplatnen\u00ed N\u010cZD sa mus\u00ed <strong data-start=\"5292\" data-end=\"5314\">zv\u00fd\u0161i\u0165 z\u00e1klad dane<\/strong> o u\u017e odpo\u010d\u00edtan\u00e9 pr\u00edspevky, najnesk\u00f4r do <strong data-start=\"5356\" data-end=\"5368\">3 obdob\u00ed<\/strong> po v\u00fdplate<\/td><\/tr><\/tbody><\/table><\/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 Nezdanite\u013en\u00e9 \u010dasti z\u00e1kladu dane pre rok 2026 Autor Dobryuctovnik Publikovan\u00e9 1. decembra 2025 Zdie\u013eajte \u010dl\u00e1nok Nezdanite\u013en\u00e9 \u010dasti z\u00e1kladu dane (N\u010cZD) s\u00fa z\u00e1konom definovan\u00e9 sumy pod\u013ea \u00a7 11 z\u00e1kona \u010d. 595\/2003 Z. z. o dani z pr\u00edjmov, ktor\u00fdmi si fyzick\u00e1 osoba zni\u017euje z\u00e1klad dane e\u0161te pred v\u00fdpo\u010dtom dane. Pre rok 2026 sa uplat\u0148uj\u00fa [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":2545,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-2535","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\/2535","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=2535"}],"version-history":[{"count":18,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/posts\/2535\/revisions"}],"predecessor-version":[{"id":2555,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/posts\/2535\/revisions\/2555"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/media\/2545"}],"wp:attachment":[{"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/media?parent=2535"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/categories?post=2535"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/tags?post=2535"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}