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.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-2948 .elementor-element.elementor-element-8033dc5 .jeg-elementor-kit.jkit-heading{text-align:left;}.elementor-2948 .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( 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tr:first-child > :is(th,td) { font-size: 14px; padding: 4px 6px; } }\/* End custom CSS *\/\n\/* Start custom CSS for jkit_heading, class: .elementor-element-3f1094c *\/@media (max-width: 767px) { .elementor-2948 .elementor-element.elementor-element-3f1094c table thead tr:first-child > :is(th,td), .elementor-2948 .elementor-element.elementor-element-3f1094c table > tr tr:first-child > :is(th,td) { font-size: 14px; padding: 4px 6px; } }\/* End custom CSS *\/\n\/* Start custom CSS for jkit_heading, class: .elementor-element-fca597a *\/@media (max-width: 767px) { .elementor-2948 .elementor-element.elementor-element-fca597a table thead tr:first-child > :is(th,td), .elementor-2948 .elementor-element.elementor-element-fca597a table > tr tr:first-child > :is(th,td) { font-size: 14px; padding: 4px 6px; } }\/* End custom CSS *\/\n\/* Start custom CSS for jkit_heading, class: .elementor-element-f65cc27 *\/@media (max-width: 767px) { .elementor-2948 .elementor-element.elementor-element-f65cc27 table thead tr:first-child > :is(th,td), .elementor-2948 .elementor-element.elementor-element-f65cc27 table > tr tr:first-child > :is(th,td) { font-size: 14px; padding: 4px 6px; } }\/* End custom CSS *\/\n\/* Start custom CSS for jkit_heading, class: .elementor-element-b1573c6 *\/@media (max-width: 767px) { .elementor-2948 .elementor-element.elementor-element-b1573c6 table thead tr:first-child > :is(th,td), .elementor-2948 .elementor-element.elementor-element-b1573c6 table > tr tr:first-child > :is(th,td) { font-size: 14px; padding: 4px 6px; } }\/* End custom CSS *\/\n\/* Start custom CSS for jkit_heading, class: .elementor-element-e98ea0d *\/@media (max-width: 767px) { .elementor-2948 .elementor-element.elementor-element-e98ea0d table thead tr:first-child > :is(th,td), .elementor-2948 .elementor-element.elementor-element-e98ea0d table > tr tr:first-child > :is(th,td) { font-size: 14px; padding: 4px 6px; } }\/* End custom CSS *\/\n\/* Start custom CSS for jkit_heading, class: .elementor-element-e80cb23 *\/@media (max-width: 767px) { .elementor-2948 .elementor-element.elementor-element-e80cb23 table thead tr:first-child > :is(th,td), .elementor-2948 .elementor-element.elementor-element-e80cb23 table > tr tr:first-child > :is(th,td) { font-size: 14px; padding: 4px 6px; } }\/* End custom CSS *\/<\/style>\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"2948\" class=\"elementor elementor-2948\" 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___69efcdafcfbdb\" ><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_69efcdafd0920\" ><h1 class=\"post-title style-color \">Dohoda o brig\u00e1dnickej pr\u00e1ci \u0161tudentov v roku 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_69efcdafd10bf\" ><div class=\"post-featured-image \"><img fetchpriority=\"high\" decoding=\"async\" width=\"2560\" height=\"1707\" src=\"https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/04\/medium-shot-people-working-laptops-scaled.jpg\" class=\"attachment-full size-full wp-post-image\" alt=\"\" srcset=\"https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/04\/medium-shot-people-working-laptops-scaled.jpg 2560w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/04\/medium-shot-people-working-laptops-300x200.jpg 300w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/04\/medium-shot-people-working-laptops-1024x683.jpg 1024w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/04\/medium-shot-people-working-laptops-768x512.jpg 768w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/04\/medium-shot-people-working-laptops-1536x1024.jpg 1536w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/04\/medium-shot-people-working-laptops-2048x1366.jpg 2048w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/04\/medium-shot-people-working-laptops-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_69efcdafd199b\" ><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_69efcdafd20e7\" ><p class=\"post-date \">20. April 2026<\/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_69efcdafd3094\" ><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-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__6_69efcdafd4528\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\"><\/h2><\/div><div class=\"heading-section-description\"><p data-start=\"214\" data-end=\"526\">V roku 2026 m\u00f4\u017eu zamestn\u00e1vatelia \u0161tudentov zamestn\u00e1va\u0165 na z\u00e1klade <strong data-start=\"450\" data-end=\"505\">doh\u00f4d o pr\u00e1cach vykon\u00e1van\u00fdch mimo pracovn\u00e9ho pomeru<\/strong>, pri\u010dom ka\u017ed\u00e1 z nich m\u00e1 svoje <strong data-start=\"536\" data-end=\"585\">z\u00e1konn\u00e9 pravidl\u00e1, limity aj odvodov\u00e9 d\u00f4sledky<\/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__7_69efcdafd555e\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Na ak\u00e9 typy doh\u00f4d mo\u017eno \u0161tudenta zamestna\u0165<\/h2><\/div><div class=\"heading-section-description\"><p data-start=\"631\" data-end=\"865\">Zamestn\u00e1vanie \u0161tudentov je mo\u017en\u00e9 na z\u00e1klade <strong data-start=\"675\" data-end=\"742\">troch typov doh\u00f4d o pr\u00e1cach vykon\u00e1van\u00fdch mimo pracovn\u00e9ho pomeru<\/strong>, a to na z\u00e1klade <strong data-start=\"760\" data-end=\"801\">dohody o brig\u00e1dnickej pr\u00e1ci \u0161tudentov<\/strong>, <strong data-start=\"803\" data-end=\"834\">dohody o pracovnej \u010dinnosti<\/strong> a <strong data-start=\"837\" data-end=\"864\">dohody o vykonan\u00ed pr\u00e1ce<\/strong>.<\/p><p data-start=\"867\" data-end=\"1073\">V\u0161etky tieto dohody mo\u017eno uzatvori\u0165 len na <strong data-start=\"910\" data-end=\"925\">dobu ur\u010dit\u00fa<\/strong>, najdlh\u0161ie v\u0161ak na <strong data-start=\"945\" data-end=\"960\">12 mesiacov<\/strong>. Rozdiel medzi nimi spo\u010d\u00edva najm\u00e4 v <strong data-start=\"997\" data-end=\"1014\">rozsahu pr\u00e1ce<\/strong>, ktor\u00fd je pri jednotliv\u00fdch typoch doh\u00f4d z\u00e1konom obmedzen\u00fd.<\/p><p data-start=\"1075\" data-end=\"1413\"><strong data-start=\"1075\" data-end=\"1102\">Dohoda o vykonan\u00ed pr\u00e1ce<\/strong> je ur\u010den\u00e1 na pr\u00e1ce, ktor\u00fdch rozsah nepresiahne <strong data-start=\"1150\" data-end=\"1182\">350 hod\u00edn v kalend\u00e1rnom roku<\/strong>. <strong data-start=\"1184\" data-end=\"1215\">Dohoda o pracovnej \u010dinnosti<\/strong> sa pou\u017e\u00edva pri pr\u00e1ci v rozsahu najviac <strong data-start=\"1255\" data-end=\"1276\">10 hod\u00edn t\u00fd\u017edenne<\/strong>. Pri <strong data-start=\"1282\" data-end=\"1323\">dohode o brig\u00e1dnickej pr\u00e1ci \u0161tudentov<\/strong> mo\u017eno vykon\u00e1va\u0165 pr\u00e1cu v rozsahu najviac <strong data-start=\"1364\" data-end=\"1385\">20 hod\u00edn t\u00fd\u017edenne<\/strong>, teda <strong data-start=\"1392\" data-end=\"1412\">80 hod\u00edn mesa\u010dne<\/strong>.<\/p><p data-start=\"1415\" data-end=\"1577\">Z poh\u013eadu \u0161tudenta aj zamestn\u00e1vate\u013ea b\u00fdva najv\u00fdhodnej\u0161ia pr\u00e1ve <strong data-start=\"1478\" data-end=\"1519\">dohoda o brig\u00e1dnickej pr\u00e1ci \u0161tudentov<\/strong>, ke\u010f\u017ee je s \u0148ou spojen\u00e9 <strong data-start=\"1544\" data-end=\"1576\">najni\u017e\u0161ie odvodov\u00e9 za\u0165a\u017eenie<\/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-211e2b8 elementor-widget elementor-widget-jkit_heading\" data-id=\"211e2b8\" 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_69efcdafd67fa\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Kto m\u00f4\u017ee pracova\u0165 na dohodu o brig\u00e1dnickej pr\u00e1ci \u0161tudentov<\/h2><\/div><div class=\"heading-section-description\"><p data-start=\"1642\" data-end=\"1882\"><strong data-start=\"1642\" data-end=\"1683\">Dohodu o brig\u00e1dnickej pr\u00e1ci \u0161tudentov<\/strong> mo\u017eno uzatvori\u0165 s fyzickou osobou, ktor\u00e1 m\u00e1 <strong data-start=\"1728\" data-end=\"1759\">\u0161tat\u00fat \u017eiaka strednej \u0161koly<\/strong> alebo <strong data-start=\"1766\" data-end=\"1842\">\u0161tudenta dennej formy vysoko\u0161kolsk\u00e9ho \u0161t\u00fadia prv\u00e9ho alebo druh\u00e9ho stup\u0148a<\/strong> a z\u00e1rove\u0148 e\u0161te <strong data-start=\"1858\" data-end=\"1881\">nedov\u0155\u0161ila 26 rokov<\/strong>.<\/p><p data-start=\"1884\" data-end=\"1987\">Tak\u00fato pr\u00e1cu m\u00f4\u017ee \u0161tudent vykon\u00e1va\u0165 najnesk\u00f4r do <strong data-start=\"1933\" data-end=\"1986\">konca kalend\u00e1rneho roka, v ktorom dov\u0155\u0161i 26 rokov<\/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-cb52668 elementor-widget elementor-widget-jkit_heading\" data-id=\"cb52668\" 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_69efcdafd7888\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Zamestn\u00e1vanie mladistv\u00fdch a \u013eahk\u00e9 pr\u00e1ce<\/h2><\/div><div class=\"heading-section-description\"><p data-start=\"2033\" data-end=\"2341\"><strong data-start=\"2033\" data-end=\"2051\">Z\u00e1konn\u00edk pr\u00e1ce<\/strong> vo v\u0161eobecnosti neumo\u017e\u0148uje zamestn\u00e1va\u0165 osoby, ktor\u00e9 <strong data-start=\"2104\" data-end=\"2127\">nedov\u0155\u0161ili 15 rokov<\/strong> a z\u00e1rove\u0148 <strong data-start=\"2138\" data-end=\"2183\">nemaj\u00fa ukon\u010den\u00fa povinn\u00fa \u0161kolsk\u00fa doch\u00e1dzku<\/strong>. Z\u00e1rove\u0148 v\u0161ak prip\u00fa\u0161\u0165a v\u00fdnimku pri v\u00fdkone <strong data-start=\"2226\" data-end=\"2242\">\u013eahk\u00fdch pr\u00e1c<\/strong>, ktor\u00e9 svojou povahou <strong data-start=\"2265\" data-end=\"2340\">neohrozuj\u00fa zdravie, bezpe\u010dnos\u0165, v\u00fdvoj ani \u0161kolsk\u00fa doch\u00e1dzku mladistv\u00e9ho<\/strong>.<\/p><p data-start=\"2343\" data-end=\"2651\">Za <strong data-start=\"2346\" data-end=\"2361\">\u013eahk\u00e9 pr\u00e1ce<\/strong> sa pova\u017euje najm\u00e4 \u00fa\u010dinkovanie alebo spolu\u00fa\u010dinkovanie na <strong data-start=\"2418\" data-end=\"2460\">kult\u00farnych a umeleck\u00fdch predstaveniach<\/strong>, <strong data-start=\"2462\" data-end=\"2488\">\u0161portov\u00fdch podujatiach<\/strong>, <strong data-start=\"2490\" data-end=\"2516\">reklamn\u00fdch \u010dinnostiach<\/strong> a v ur\u010dit\u00fdch pr\u00edpadoch aj in\u00fdch \u010dinnostiach, ak ide o fyzick\u00fa osobu <strong data-start=\"2585\" data-end=\"2650\">star\u0161iu ako 15 rokov do skon\u010denia povinnej \u0161kolskej doch\u00e1dzky<\/strong>.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ac33ab1 e-con-full e-flex e-con e-child\" data-id=\"ac33ab1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-634495c e-con-full e-flex e-con e-child\" data-id=\"634495c\" 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-91ce21a e-flex e-con-boxed e-con e-child\" data-id=\"91ce21a\" 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-764abba elementor-widget elementor-widget-heading\" data-id=\"764abba\" 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\">Potrebujete zalo\u017ei\u0165 s.r.o.?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-912d055 elementor-widget elementor-widget-heading\" data-id=\"912d055\" 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\">Postar\u00e1me sa o cel\u00fd proces zalo\u017eenia s.r.o. vr\u00e1tane \u00favodnej konzult\u00e1cie.<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ac7ba32 elementor-widget-mobile__width-inherit elementor-widget elementor-widget-jkit_button\" data-id=\"ac7ba32\" 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_69efcdafd877d\" ><a href=\"https:\/\/www.dobry-uctovnik.sk\/zalozenie-sro\/\" class=\"jkit-button-wrapper\">M\u00e1m z\u00e1ujem o zalo\u017eenie s.r.o.<\/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-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__11_69efcdafd96db\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Jednoduch\u0161ie zamestn\u00e1vanie \u0161tudentov po novele<\/h2><\/div><div class=\"heading-section-description\"><p data-start=\"2704\" data-end=\"2868\">Od <strong data-start=\"2707\" data-end=\"2726\">1. augusta 2024<\/strong> plat\u00ed novela <strong data-start=\"2740\" data-end=\"2759\">Z\u00e1konn\u00edka pr\u00e1ce<\/strong>, ktor\u00e1 upravila podmienky zamestn\u00e1vania mladistv\u00fdch a odstr\u00e1nila praktick\u00e9 obmedzenie pri letn\u00fdch brig\u00e1dach.<\/p><p data-start=\"2870\" data-end=\"3134\">Po novom m\u00f4\u017eu mladistv\u00ed za\u010da\u0165 pracova\u0165 u\u017e po <strong data-start=\"2915\" data-end=\"2996\">skon\u010den\u00ed \u0161kolsk\u00e9ho vyu\u010dovania v poslednom ro\u010dn\u00edku povinnej \u0161kolskej doch\u00e1dzky<\/strong>, teda spravidla od <strong data-start=\"3016\" data-end=\"3027\">1. j\u00fala<\/strong>. U\u017e sa tak neposudzuje form\u00e1lny koniec \u0161kolsk\u00e9ho roka k <strong data-start=\"3084\" data-end=\"3099\">31. augustu<\/strong>, ale <strong data-start=\"3105\" data-end=\"3133\">re\u00e1lny koniec vyu\u010dovania<\/strong>.<\/p><p data-start=\"3136\" data-end=\"3435\">Z\u00e1rove\u0148 sa zjednodu\u0161ila aj <strong data-start=\"3163\" data-end=\"3181\">administrat\u00edva<\/strong>. Zamestn\u00e1vate\u013e u\u017e nemus\u00ed \u017eiada\u0165 <strong data-start=\"3214\" data-end=\"3247\">in\u0161pektor\u00e1t pr\u00e1ce o povolenie<\/strong> na v\u00fdkon \u013eahk\u00fdch pr\u00e1c osobou mlad\u0161ou ako 16 rokov. Podstatn\u00e9 v\u0161ak na\u010falej zost\u00e1va, aby i\u0161lo o <strong data-start=\"3342\" data-end=\"3366\">pr\u00e1cu primeran\u00fa veku<\/strong> a aby nebola ohrozen\u00e1 <strong data-start=\"3389\" data-end=\"3434\">bezpe\u010dnos\u0165, zdravie ani \u0161kolsk\u00e1 doch\u00e1dzka<\/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-3f1094c elementor-widget elementor-widget-jkit_heading\" data-id=\"3f1094c\" 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_69efcdafda881\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">\u010co mus\u00ed obsahova\u0165 dohoda o brig\u00e1dnickej pr\u00e1ci \u0161tudentov<\/h2><\/div><div class=\"heading-section-description\"><p data-start=\"3497\" data-end=\"3741\"><strong data-start=\"3497\" data-end=\"3538\">Dohoda o brig\u00e1dnickej pr\u00e1ci \u0161tudentov<\/strong> mus\u00ed by\u0165 uzatvoren\u00e1 <strong data-start=\"3559\" data-end=\"3570\">p\u00edsomne<\/strong>, inak je <strong data-start=\"3580\" data-end=\"3592\">neplatn\u00e1<\/strong>. Mus\u00ed v nej by\u0165 uveden\u00fd <strong data-start=\"3617\" data-end=\"3642\">druh dohodnutej pr\u00e1ce<\/strong>, <strong data-start=\"3644\" data-end=\"3672\">odmena za vykonan\u00fa pr\u00e1cu<\/strong>, <strong data-start=\"3674\" data-end=\"3700\">rozsah pracovn\u00e9ho \u010dasu<\/strong> a <strong data-start=\"3703\" data-end=\"3740\">doba, na ktor\u00fa sa dohoda uzatv\u00e1ra<\/strong>.<\/p><p data-start=\"3743\" data-end=\"3832\">Aj tento typ dohody mo\u017eno uzatvori\u0165 len na <strong data-start=\"3786\" data-end=\"3801\">dobu ur\u010dit\u00fa<\/strong>, najdlh\u0161ie na <strong data-start=\"3816\" data-end=\"3831\">12 mesiacov<\/strong>.<\/p><p data-start=\"3834\" data-end=\"4083\">V dohode alebo pri jej uzatv\u00e1ran\u00ed mo\u017eno upravi\u0165 aj <strong data-start=\"3885\" data-end=\"3921\">sp\u00f4sob skon\u010denia pr\u00e1vneho vz\u0165ahu<\/strong>. M\u00f4\u017ee \u00eds\u0165 o skon\u010denie <strong data-start=\"3944\" data-end=\"3955\">dohodou<\/strong>, <strong data-start=\"3957\" data-end=\"4019\">v\u00fdpove\u010fou bez uvedenia d\u00f4vodu s 15-d\u0148ovou v\u00fdpovednou dobou<\/strong> alebo <strong data-start=\"4026\" data-end=\"4049\">okam\u017eit\u00fdm skon\u010den\u00edm<\/strong> v s\u00falade so <strong data-start=\"4062\" data-end=\"4082\">Z\u00e1konn\u00edkom pr\u00e1ce<\/strong>.<\/p><p data-start=\"4085\" data-end=\"4288\">S\u00fa\u010das\u0165ou dohody je aj <strong data-start=\"4107\" data-end=\"4140\">potvrdenie o \u0161tat\u00fate \u0161tudenta<\/strong>, ktor\u00e9 sa preukazuje <strong data-start=\"4162\" data-end=\"4193\">potvrden\u00edm o n\u00e1v\u0161teve \u0161koly<\/strong>. Zamestn\u00e1vate\u013e je z\u00e1rove\u0148 povinn\u00fd odovzda\u0165 \u0161tudentovi <strong data-start=\"4248\" data-end=\"4287\">jedno vyhotovenie podp\u00edsanej dohody<\/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-fca597a elementor-widget elementor-widget-jkit_heading\" data-id=\"fca597a\" 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_69efcdafdbb9a\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Odvody pri dohode o brig\u00e1dnickej pr\u00e1ci \u0161tudentov v roku 2026<\/h2><\/div><div class=\"heading-section-description\"><p data-start=\"4355\" data-end=\"4619\">Pri pr\u00e1ci na <strong data-start=\"4368\" data-end=\"4409\">dohodu o brig\u00e1dnickej pr\u00e1ci \u0161tudentov<\/strong> nevznik\u00e1 \u0161tudentovi povinnos\u0165 plati\u0165 <strong data-start=\"4447\" data-end=\"4483\">preddavky na zdravotn\u00e9 poistenie<\/strong>. Pri splnen\u00ed z\u00e1konn\u00fdch podmienok sa z\u00e1rove\u0148 nemus\u00ed plati\u0165 ani <strong data-start=\"4546\" data-end=\"4584\">soci\u00e1lne poistenie v plnom rozsahu<\/strong>, a to v\u010faka <strong data-start=\"4597\" data-end=\"4618\">odvodovej v\u00fdnimke<\/strong>.<\/p><p data-start=\"4621\" data-end=\"4713\">Prihl\u00e1senie aj odhl\u00e1senie \u0161tudenta do <strong data-start=\"4659\" data-end=\"4682\">Soci\u00e1lnej pois\u0165ovne<\/strong> zabezpe\u010duje <strong data-start=\"4695\" data-end=\"4712\">zamestn\u00e1vate\u013e<\/strong>.<\/p><p data-start=\"4715\" data-end=\"4986\">V\u00fdznamnou v\u00fdhodou tejto dohody je mo\u017enos\u0165 uplatni\u0165 si <strong data-start=\"4769\" data-end=\"4814\">odvodov\u00fa v\u00fdnimku do v\u00fd\u0161ky 200 eur mesa\u010dne<\/strong>. V\u00fdnimka sa vz\u0165ahuje na pr\u00edjem z <strong data-start=\"4848\" data-end=\"4889\">dohody o brig\u00e1dnickej pr\u00e1ci \u0161tudentov<\/strong> a uplat\u0148uje sa <strong data-start=\"4905\" data-end=\"4933\">p\u00edsomne u zamestn\u00e1vate\u013ea<\/strong> prostredn\u00edctvom <strong data-start=\"4950\" data-end=\"4985\">ozn\u00e1menia a \u010destn\u00e9ho vyhl\u00e1senia<\/strong>.<\/p><p data-start=\"4988\" data-end=\"5190\">Ak m\u00e1 \u0161tudent uzatvoren\u00fdch viac doh\u00f4d, t\u00fato v\u00fdnimku si m\u00f4\u017ee uplatni\u0165 len pri <strong data-start=\"5065\" data-end=\"5082\">jednej z nich<\/strong>, teda len u <strong data-start=\"5095\" data-end=\"5121\">jedn\u00e9ho zamestn\u00e1vate\u013ea<\/strong>. Ka\u017ed\u00fa zmenu alebo zru\u0161enie v\u00fdnimky je potrebn\u00e9 ozn\u00e1mi\u0165 <strong data-start=\"5178\" data-end=\"5189\">p\u00edsomne<\/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-f65cc27 elementor-widget elementor-widget-jkit_heading\" data-id=\"f65cc27\" 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_69efcdafdce27\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Ak\u00e9 odvody plat\u00ed \u0161tudent<\/h2><\/div><div class=\"heading-section-description\"><p data-start=\"5221\" data-end=\"5383\">Ak si \u0161tudent uplatn\u00ed <strong data-start=\"5243\" data-end=\"5263\">odvodov\u00fa v\u00fdnimku<\/strong>, <strong data-start=\"5265\" data-end=\"5300\">starobn\u00e9 poistenie vo v\u00fd\u0161ke 4 %<\/strong> a <strong data-start=\"5303\" data-end=\"5339\">invalidn\u00e9 poistenie vo v\u00fd\u0161ke 3 %<\/strong> plat\u00ed len z <strong data-start=\"5352\" data-end=\"5382\">pr\u00edjmu nad 200 eur mesa\u010dne<\/strong>.<\/p><p data-start=\"5385\" data-end=\"5491\">Ak si v\u00fdnimku neuplatn\u00ed, odv\u00e1dza <strong data-start=\"5418\" data-end=\"5444\">starobn\u00e9 poistenie 4 %<\/strong> a <strong data-start=\"5447\" data-end=\"5490\">invalidn\u00e9 poistenie 3 % z cel\u00e9ho pr\u00edjmu<\/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-b1573c6 elementor-widget elementor-widget-jkit_heading\" data-id=\"b1573c6\" 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__15_69efcdafddedc\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Ak\u00e9 odvody plat\u00ed zamestn\u00e1vate\u013e<\/h2><\/div><div class=\"heading-section-description\"><p data-start=\"5528\" data-end=\"5785\">Pri uplatnenej v\u00fdnimke plat\u00ed zamestn\u00e1vate\u013e <strong data-start=\"5571\" data-end=\"5598\">starobn\u00e9 poistenie 14 %<\/strong>, <strong data-start=\"5600\" data-end=\"5627\">invalidn\u00e9 poistenie 3 %<\/strong> a <strong data-start=\"5630\" data-end=\"5665\">rezervn\u00fd fond solidarity 4,75 %<\/strong> len z <strong data-start=\"5672\" data-end=\"5694\">pr\u00edjmu nad 200 eur<\/strong>. <strong data-start=\"5696\" data-end=\"5725\">Garan\u010dn\u00e9 poistenie 0,25 %<\/strong> a <strong data-start=\"5728\" data-end=\"5755\">\u00farazov\u00e9 poistenie 0,8 %<\/strong> sa plat\u00ed z <strong data-start=\"5767\" data-end=\"5784\">cel\u00e9ho pr\u00edjmu<\/strong>.<\/p><p data-start=\"5787\" data-end=\"6007\">Ak v\u00fdnimka uplatnen\u00e1 nie je, zamestn\u00e1vate\u013e plat\u00ed <strong data-start=\"5836\" data-end=\"5863\">starobn\u00e9 poistenie 14 %<\/strong>, <strong data-start=\"5865\" data-end=\"5892\">invalidn\u00e9 poistenie 3 %<\/strong>, <strong data-start=\"5894\" data-end=\"5923\">garan\u010dn\u00e9 poistenie 0,25 %<\/strong>, <strong data-start=\"5925\" data-end=\"5952\">\u00farazov\u00e9 poistenie 0,8 %<\/strong> a <strong data-start=\"5955\" data-end=\"6006\">rezervn\u00fd fond solidarity 4,75 % z cel\u00e9ho pr\u00edjmu<\/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-e98ea0d elementor-widget elementor-widget-jkit_heading\" data-id=\"e98ea0d\" 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__16_69efcdafdf092\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Da\u0148 z pr\u00edjmu \u0161tudenta v roku 2026<\/h2><\/div><div class=\"heading-section-description\"><p data-start=\"6047\" data-end=\"6162\">Pr\u00edjem \u0161tudenta z brig\u00e1dy podlieha <strong data-start=\"6082\" data-end=\"6100\">dani z pr\u00edjmov<\/strong>. Da\u0148 sa spravidla uplat\u0148uje <strong data-start=\"6129\" data-end=\"6161\">sadzbou 19 % zo z\u00e1kladu dane<\/strong>.<\/p><p data-start=\"6164\" data-end=\"6355\">Z\u00e1klad dane tvor\u00ed <strong data-start=\"6182\" data-end=\"6196\">hrub\u00e1 mzda<\/strong> zn\u00ed\u017een\u00e1 o <strong data-start=\"6207\" data-end=\"6236\">zaplaten\u00e9 soci\u00e1lne odvody<\/strong> a o <strong data-start=\"6241\" data-end=\"6275\">nezdanite\u013en\u00fa \u010das\u0165 z\u00e1kladu dane<\/strong>, ktor\u00e1 je za rok 2026 vo v\u00fd\u0161ke <strong data-start=\"6307\" data-end=\"6324\">5 966,73 eura<\/strong>, teda <strong data-start=\"6331\" data-end=\"6354\">497,23 eura mesa\u010dne<\/strong>.<\/p><p data-start=\"6357\" data-end=\"6579\">Po\u010das roka sa \u0161tudentovi z pr\u00edjmu zr\u00e1\u017eaj\u00fa <strong data-start=\"6399\" data-end=\"6444\">preddavky na da\u0148 z pr\u00edjmov fyzick\u00fdch os\u00f4b<\/strong>, ktor\u00e9 sa zaokr\u00fah\u013euj\u00fa na <strong data-start=\"6470\" data-end=\"6500\">dve desatinn\u00e9 miesta nadol<\/strong>. V\u00fd\u0161ka preddavkov je <strong data-start=\"6522\" data-end=\"6530\">19 %<\/strong>, pr\u00edpadne <strong data-start=\"6541\" data-end=\"6549\">25 %<\/strong> v z\u00e1vislosti od v\u00fd\u0161ky pr\u00edjmu.<\/p><p data-start=\"6581\" data-end=\"6697\">Ak je mesa\u010dn\u00fd pr\u00edjem ni\u017e\u0161\u00ed ako <strong data-start=\"6612\" data-end=\"6627\">497,23 eura<\/strong>, \u0161tudentovi nevznik\u00e1 povinnos\u0165 plati\u0165 <strong data-start=\"6666\" data-end=\"6696\">preddavky na da\u0148 z pr\u00edjmov<\/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-e80cb23 elementor-widget elementor-widget-jkit_heading\" data-id=\"e80cb23\" 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__17_69efcdafe031d\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Kedy vznik\u00e1 \u0161tudentovi povinnos\u0165 poda\u0165 da\u0148ov\u00e9 priznanie<\/h2><\/div><div class=\"heading-section-description\"><p data-start=\"6759\" data-end=\"6908\">\u0160tudent si m\u00f4\u017ee svoje da\u0148ov\u00e9 povinnosti vysporiada\u0165 prostredn\u00edctvom <strong data-start=\"6827\" data-end=\"6849\">da\u0148ov\u00e9ho priznania<\/strong> alebo po\u017eiada\u0165 zamestn\u00e1vate\u013ea o <strong data-start=\"6882\" data-end=\"6907\">ro\u010dn\u00e9 z\u00fa\u010dtovanie dane<\/strong>.<\/p><p data-start=\"6910\" data-end=\"7149\"><strong data-start=\"6910\" data-end=\"6942\">Da\u0148ov\u00e9 priznanie za rok 2026<\/strong> bude povinn\u00fd poda\u0165 ka\u017ed\u00fd \u0161tudent, ktor\u00e9ho <strong data-start=\"6985\" data-end=\"7050\">celkov\u00e9 zdanite\u013en\u00e9 pr\u00edjmy za rok presiahnu sumu 2 983,37 eura<\/strong>. Do tejto sumy sa zah\u0155\u0148aj\u00fa <strong data-start=\"7078\" data-end=\"7148\">v\u0161etky pr\u00edjmy, ktor\u00e9 s\u00fa predmetom dane a nie s\u00fa od dane osloboden\u00e9<\/strong>.<\/p><p data-start=\"7151\" data-end=\"7395\">Ak \u0161tudent t\u00fato hranicu nepresiahne, ale po\u010das roka mu boli zr\u00e1\u017ean\u00e9 <strong data-start=\"7219\" data-end=\"7239\">preddavky na da\u0148<\/strong>, m\u00f4\u017ee sa mu oplati\u0165 poda\u0165 <strong data-start=\"7266\" data-end=\"7300\">da\u0148ov\u00e9 priznanie aj dobrovo\u013ene<\/strong>. Pou\u017e\u00edva sa na to <strong data-start=\"7319\" data-end=\"7337\">tla\u010divo typu A<\/strong> a zrazen\u00e1 da\u0148 sa mu m\u00f4\u017ee vr\u00e1ti\u0165 ako <strong data-start=\"7374\" data-end=\"7394\">da\u0148ov\u00fd preplatok<\/strong>.<\/p><p data-start=\"7397\" data-end=\"7524\"><strong data-start=\"7397\" data-end=\"7417\">Da\u0148ov\u00fd preplatok<\/strong> spr\u00e1vca dane vr\u00e1ti len vtedy, ak je <strong data-start=\"7454\" data-end=\"7473\">vy\u0161\u0161\u00ed ako 5 eur<\/strong>. Ak je ni\u017e\u0161\u00ed, <strong data-start=\"7488\" data-end=\"7523\">n\u00e1rok na jeho vr\u00e1tenie nevznik\u00e1<\/strong>.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3694a5b e-flex e-con-boxed e-con e-parent\" data-id=\"3694a5b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-55342d6 elementor-widget elementor-widget-shortcode\" data-id=\"55342d6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><script id=\"mcjs\">!function(c,h,i,m,p){m=c.createElement(h),p=c.getElementsByTagName(h)[0],m.async=1,m.src=i,p.parentNode.insertBefore(m,p)}(document,\"script\",\"https:\/\/chimpstatic.com\/mcjs-connected\/js\/users\/ca41a6c1e0805c4d799bec8ae\/fabc377635da2f79608f6b656.js\");<\/script><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>\u00da\u010dtovn\u00edctvo a dane Dohoda o brig\u00e1dnickej pr\u00e1ci \u0161tudentov v roku 2026 Autor Dobryuctovnik Publikovan\u00e9 20. April 2026 Zdie\u013eajte \u010dl\u00e1nok V roku 2026 m\u00f4\u017eu zamestn\u00e1vatelia \u0161tudentov zamestn\u00e1va\u0165 na z\u00e1klade doh\u00f4d o pr\u00e1cach vykon\u00e1van\u00fdch mimo pracovn\u00e9ho pomeru, pri\u010dom ka\u017ed\u00e1 z nich m\u00e1 svoje z\u00e1konn\u00e9 pravidl\u00e1, limity aj odvodov\u00e9 d\u00f4sledky. Na ak\u00e9 typy doh\u00f4d mo\u017eno \u0161tudenta zamestna\u0165 Zamestn\u00e1vanie [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":2957,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-2948","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\/2948","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=2948"}],"version-history":[{"count":7,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/posts\/2948\/revisions"}],"predecessor-version":[{"id":2955,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/posts\/2948\/revisions\/2955"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/media\/2957"}],"wp:attachment":[{"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/media?parent=2948"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/categories?post=2948"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/tags?post=2948"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}