{"id":2959,"date":"2026-04-28T12:45:44","date_gmt":"2026-04-28T10:45:44","guid":{"rendered":"https:\/\/www.dobry-uctovnik.sk\/?p=2959"},"modified":"2026-04-29T15:41:57","modified_gmt":"2026-04-29T13:41:57","slug":"odvody-zamestnavatela-a-zamestnanca-v-roku-2026","status":"publish","type":"post","link":"https:\/\/www.dobry-uctovnik.sk\/en\/odvody-zamestnavatela-a-zamestnanca-v-roku-2026\/","title":{"rendered":"Odvody zamestn\u00e1vate\u013ea a zamestnanca v roku 2026"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"2959\" class=\"elementor elementor-2959\" 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___6aca08abdd57a\" ><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_6aca08abdee30\" ><h1 class=\"post-title style-color \">Odvody zamestn\u00e1vate\u013ea a zamestnanca 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_6aca08abdfd0e\" ><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\/woman-holding-euro-banknotes-scaled.jpg\" class=\"attachment-full size-full wp-post-image\" alt=\"\" srcset=\"https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/04\/woman-holding-euro-banknotes-scaled.jpg 2560w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/04\/woman-holding-euro-banknotes-300x200.jpg 300w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/04\/woman-holding-euro-banknotes-1024x683.jpg 1024w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/04\/woman-holding-euro-banknotes-768x512.jpg 768w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/04\/woman-holding-euro-banknotes-1536x1024.jpg 1536w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/04\/woman-holding-euro-banknotes-2048x1365.jpg 2048w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/04\/woman-holding-euro-banknotes-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_6aca08abe0e4a\" ><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_6aca08abe1bca\" ><p class=\"post-date \">28. 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_6aca08abe39d9\" ><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_6aca08abe6c90\" ><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\">Za\u010diatok roka 2026 prin\u00e1\u0161a do mzdovej agendy dve v\u00fdrazn\u00e9 zmeny. V d\u00f4sledku konsolid\u00e1cie verejn\u00fdch financi\u00ed si zamestnanci siahnu hlb\u0161ie do pe\u0148a\u017eenky pri zdravotnom poisten\u00ed a v soci\u00e1lnom poisten\u00ed kon\u010d\u00ed dlhodobo zau\u017e\u00edvan\u00fd princ\u00edp obdobia ako PN, matersk\u00e1 \u010di o\u0161etrovn\u00e9 u\u017e nie s\u00fa automatick\u00fdm d\u00f4vodom pre nulov\u00fa odvodov\u00fa povinnos\u0165.<\/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_6aca08abe7e72\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Z ak\u00fdch predpisov vych\u00e1dza odvodov\u00e1 povinnos\u0165<\/h2><\/div><div class=\"heading-section-description\"><p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\">Mzdov\u00e1 prax pri odvodoch sa opiera o dva k\u013e\u00fa\u010dov\u00e9 z\u00e1kony:<\/p><ul class=\"[li_&amp;]:mb-0 [li_&amp;]:mt-1 [li_&amp;]:gap-1 [&amp;:not(:last-child)_ul]:pb-1 [&amp;:not(:last-child)_ol]:pb-1 list-disc flex flex-col gap-1 pl-8 mb-3\"><li class=\"whitespace-normal break-words pl-2\"><strong>odvody do Soci\u00e1lnej pois\u0165ovne<\/strong> upravuje z\u00e1kon \u010d. 461\/2003 Z. z. o soci\u00e1lnom poisten\u00ed v znen\u00ed neskor\u0161\u00edch predpisov (\u010falej len \u201ez\u00e1kon o soci\u00e1lnom poisten\u00ed\u201c),<\/li><li class=\"whitespace-normal break-words pl-2\"><strong>odvody do zdravotn\u00fdch pois\u0165ovn\u00ed<\/strong> upravuje z\u00e1kon \u010d. 580\/2004 Z. z. o zdravotnom poisten\u00ed v znen\u00ed neskor\u0161\u00edch predpisov (\u010falej len \u201ez\u00e1kon o zdravotnom poisten\u00ed\u201c).<\/li><\/ul><p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\">Pri ka\u017edej v\u00fdplate stoja proti sebe dve odvodov\u00e9 strany. T\u00e1 zamestnaneck\u00e1 zni\u017euje sumu, ktor\u00e1 zamestnancovi prich\u00e1dza na \u00fa\u010det. T\u00e1 zamestn\u00e1vate\u013esk\u00e1 sa s\u00edce v p\u00e1ske uv\u00e1dza zvl\u00e1\u0161\u0165, no v skuto\u010dnosti zvy\u0161uje cenu pr\u00e1ce.<\/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_6aca08abe8f2b\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Vymeriavac\u00ed z\u00e1klad pre v\u00fdpo\u010det odvodov v roku 2026<\/h2><\/div><div class=\"heading-section-description\"><p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\">Vymeriavac\u00ed z\u00e1klad je suma, na ktor\u00fa sa pri v\u00fdpo\u010dte odvodov uplat\u0148uje pr\u00edslu\u0161n\u00e1 percentu\u00e1lna sadzba. U zamestnanca \u0148ou b\u00fdva <strong>hrub\u00e1 mzda, <\/strong>konkr\u00e9tne t\u00e1 \u010das\u0165 pr\u00edjmu zo z\u00e1robkovej \u010dinnosti, ktor\u00e1 podlieha dani a nie je z dane osloboden\u00e1.<\/p><p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\">Z\u00e1kon pritom definuje z\u00e1robkov\u00fa \u010dinnos\u0165 \u0161iroko. Bez oh\u013eadu na formu pracovnopr\u00e1vneho vz\u0165ahu do vymeriavacieho z\u00e1kladu spad\u00e1 ka\u017ed\u00fd pr\u00edjem zo z\u00e1vislej \u010dinnosti, napr\u00edklad:<\/p><ul class=\"[li_&amp;]:mb-0 [li_&amp;]:mt-1 [li_&amp;]:gap-1 [&amp;:not(:last-child)_ul]:pb-1 [&amp;:not(:last-child)_ol]:pb-1 list-disc flex flex-col gap-1 pl-8 mb-3\"><li class=\"whitespace-normal break-words pl-2\">odmeny z doh\u00f4d vykon\u00e1van\u00fdch mimo pracovn\u00e9ho pomeru,<\/li><li class=\"whitespace-normal break-words pl-2\">odmena konate\u013ea alebo spolo\u010dn\u00edka,<\/li><li class=\"whitespace-normal break-words pl-2\">nepe\u0148a\u017en\u00e9 plnenia, typicky slu\u017eobn\u00e9 auto vyu\u017e\u00edvan\u00e9 aj s\u00fakromne,<\/li><li class=\"whitespace-normal break-words pl-2\">vybran\u00e9 plnenia poskytnut\u00e9 zo soci\u00e1lneho fondu,<\/li><li class=\"whitespace-normal break-words pl-2\">odmeny pre \u010dlenov volen\u00fdch \u0161t\u00e1tnych a samospr\u00e1vnych org\u00e1nov,<\/li><li class=\"whitespace-normal break-words pl-2\">platy a funk\u010dn\u00e9 pr\u00edplatky \u00fastavn\u00fdch \u010dinite\u013eov.<\/li><\/ul><p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\">Niektor\u00e9 pr\u00edjmy z\u00e1kony spod odvodov v\u00fdslovne vy\u0148ali. Pr\u00edkladom je pr\u00edspevok zamestn\u00e1vate\u013ea do III. piliera, z ktor\u00e9ho sa do Soci\u00e1lnej pois\u0165ovne neplat\u00ed.<\/p><p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\">Pre zamestn\u00e1vate\u013ea plat\u00ed, \u017ee jeho vlastn\u00fd vymeriavac\u00ed z\u00e1klad je odvoden\u00fd od z\u00e1kladu zamestnanca pri zdravotn\u00fdch odvodoch v plnej v\u00fd\u0161ke, teda nezn\u00ed\u017een\u00fd o pr\u00edpadn\u00fa odpo\u010d\u00edtate\u013en\u00fa polo\u017eku.<\/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_6aca08abea1d3\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Hranice vymeriavacieho z\u00e1kladu v roku 2026<\/h2><\/div><div class=\"heading-section-description\"><p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\">Hranice vymeriavacieho z\u00e1kladu z\u00e1kony nestanovuj\u00fa jednotne.<\/p><p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\"><strong>Z\u00e1kon o zdravotnom poisten\u00ed<\/strong> ich neuv\u00e1dza priamo. Spodn\u00fa hranicu v praxi ur\u010duje z\u00e1kon \u010d. 663\/2007 Z. z. o minim\u00e1lnej mzde \u2013 zamestn\u00e1vate\u013e jednoducho nesmie odmeni\u0165 zamestnanca menej, ne\u017e je z\u00e1konn\u00fd minim\u00e1lny mzdov\u00fd n\u00e1rok. Pri krat\u0161\u00edch \u00fav\u00e4zkoch sa v\u0161ak mzda \u2013 a t\u00fdm aj odvody \u2013 m\u00f4\u017eu pohybova\u0165 pod touto hranicou. S\u00fa\u010dasne od roku 2023 plat\u00ed in\u0161tit\u00fat <strong>minim\u00e1lnych preddavkov na zdravotn\u00e9 poistenie<\/strong>, ktor\u00e9mu sa venujeme v \u010fal\u0161ej \u010dasti.<\/p><p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\">Aj <strong>z\u00e1kon o soci\u00e1lnom poisten\u00ed<\/strong> spodn\u00fa hranicu pre zamestnanca priamo neur\u010duje. Naopak, horn\u00fa hranicu \u00e1no \u2013 maxim\u00e1lny vymeriavac\u00ed z\u00e1klad zodpoved\u00e1 11-n\u00e1sobku priemernej mesa\u010dnej mzdy v hospod\u00e1rstve SR spred dvoch rokov. Pre rok 2026 sa preto vych\u00e1dza z priemernej mzdy roku 2024 (1 524 eur):<\/p><p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\"><strong>11 \u00d7 1 524 eur = 16 764 eur<\/strong><\/p><p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\"><strong>Hranice VZ pre zdravotn\u00e9 poistenie od 1.1.2026<\/strong><\/p><div class=\"overflow-x-auto w-full px-2 mb-6\"><table class=\"min-w-full border-collapse text-sm leading-[1.7] whitespace-normal\"><thead class=\"text-left\"><tr><th class=\"text-text-100 border-b-0.5 border-border-300\/60 py-2 pr-4 align-top font-bold\" scope=\"col\">\u00a0<\/th><th class=\"text-text-100 border-b-0.5 border-border-300\/60 py-2 pr-4 align-top font-bold\" scope=\"col\">Minim\u00e1lny VZ<\/th><th class=\"text-text-100 border-b-0.5 border-border-300\/60 py-2 pr-4 align-top font-bold\" scope=\"col\">Maxim\u00e1lny VZ<\/th><\/tr><\/thead><tbody><tr><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\">Zamestnanec<\/td><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\">neur\u010den\u00fd<\/td><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\">neur\u010den\u00fd<\/td><\/tr><tr><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\">Zamestn\u00e1vate\u013e<\/td><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\">neur\u010den\u00fd<\/td><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\">neur\u010den\u00fd<\/td><\/tr><\/tbody><\/table><\/div><p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\"><strong>Hranice VZ pre soci\u00e1lne poistenie od 1.1.2026<\/strong><\/p><div class=\"overflow-x-auto w-full px-2 mb-6\"><table class=\"min-w-full border-collapse text-sm leading-[1.7] whitespace-normal\"><thead class=\"text-left\"><tr><th class=\"text-text-100 border-b-0.5 border-border-300\/60 py-2 pr-4 align-top font-bold\" scope=\"col\">\u00a0<\/th><th class=\"text-text-100 border-b-0.5 border-border-300\/60 py-2 pr-4 align-top font-bold\" scope=\"col\">Minim\u00e1lny VZ<\/th><th class=\"text-text-100 border-b-0.5 border-border-300\/60 py-2 pr-4 align-top font-bold\" scope=\"col\">Maxim\u00e1lny VZ<\/th><\/tr><\/thead><tbody><tr><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\">Zamestnanec<\/td><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\">neur\u010den\u00fd<\/td><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\">16 764 \u20ac *<\/td><\/tr><tr><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\">Zamestn\u00e1vate\u013e<\/td><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\">neur\u010den\u00fd<\/td><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\">16 764 \u20ac *<\/td><\/tr><\/tbody><\/table><\/div><p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\">* <em>Pri \u00farazovom poisten\u00ed, ktor\u00e9 plat\u00ed v\u00fdhradne zamestn\u00e1vate\u013e, sa horn\u00e1 hranica vymeriavacieho z\u00e1kladu neuplat\u0148uje.<\/em><\/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_6aca08abec69a\" ><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_6aca08abed549\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Odpo\u010d\u00edtate\u013en\u00e9 polo\u017eky zni\u017euj\u00fa vymeriavac\u00ed z\u00e1klad<\/h2><\/div><div class=\"heading-section-description\"><h3 class=\"text-text-100 mt-2 -mb-1 text-base font-bold\">V zdravotnom poisten\u00ed<\/h3><p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\">Zdravotn\u00e9 poistenie pozn\u00e1 odpo\u010d\u00edtate\u013en\u00fa polo\u017eku, ktor\u00e1 zmier\u0148uje odvodov\u00e9 za\u0165a\u017eenie n\u00edzkopr\u00edjmov\u00fdch zamestnancov. Ak mesa\u010dn\u00fd pr\u00edjem nepresiahne 570 eur, vymeriavac\u00ed z\u00e1klad sa m\u00f4\u017ee zn\u00ed\u017ei\u0165 a\u017e o 380 eur. V kontexte minim\u00e1lnej mzdy 915 eur platnej pre rok 2026 sa tento re\u017eim t\u00fdka prakticky v\u00fdhradne zamestnancov so skr\u00e1ten\u00fdm \u00fav\u00e4zkom. Pre zamestn\u00e1vate\u013ea v\u0161ak t\u00e1to \u00fa\u013eava neplat\u00ed \u2013 ten odv\u00e1dza poistn\u00e9 z plnej sumy.<\/p><h3 class=\"text-text-100 mt-2 -mb-1 text-base font-bold\">V soci\u00e1lnom poisten\u00ed<\/h3><p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\">V soci\u00e1lnom poisten\u00ed existuje viacero odpo\u010d\u00edtate\u013en\u00fdch polo\u017eiek, no pou\u017e\u00edvaj\u00fa ich najm\u00e4 dohod\u00e1ri \u2013 \u0161tudenti, d\u00f4chodcovia a sez\u00f3nni pracovn\u00edci.<\/p><p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\"><strong>Novinka platn\u00e1 od 1.1.2026:<\/strong> Prib\u00fada samostatn\u00e1 odpo\u010d\u00edtate\u013en\u00e1 polo\u017eka pre <strong>tr\u00e9nerov<\/strong> zap\u00edsan\u00fdch v registri fyzick\u00fdch os\u00f4b v \u0161porte. Mesa\u010dne predstavuje <strong>300 eur<\/strong> a uplat\u0148uje sa pre ka\u017ed\u00fd pr\u00e1vny vz\u0165ah tr\u00e9nera zvl\u00e1\u0161\u0165. Forma vz\u0165ahu nehr\u00e1 rolu \u2013 vz\u0165ahuje sa na pracovn\u00fa zmluvu, dohodu i zmluvu o v\u00fdkone \u010dinnosti \u0161portov\u00e9ho odborn\u00edka. Detailne sa t\u00e9me venujeme v \u010dl\u00e1nku <em>Odvodov\u00e1 odpo\u010d\u00edtate\u013en\u00e1 polo\u017eka z pr\u00edjmu tr\u00e9nerov od 1.1.2026<\/em>.<\/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_6aca08abee6ad\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Zdravotn\u00e9 odvody zamestnanca v roku 2026: o jeden percentu\u00e1lny bod vy\u0161\u0161ie<\/h2><\/div><div class=\"heading-section-description\"><p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\">Najsledovanej\u0161ou novinkou je rast sadzby zdravotn\u00e9ho poistenia na strane zamestnanca. Konsolida\u010dn\u00fd bal\u00edk ju <strong>prechodne, do roku 2027 vr\u00e1tane, zvy\u0161uje o jeden percentu\u00e1lny bod<\/strong>. \u0160tandardn\u00e1 sadzba sa tak pres\u00fava zo 4 % na <strong>5 %<\/strong> a zn\u00ed\u017een\u00e1 sadzba pre osoby so zdravotn\u00fdm postihnut\u00edm z 2 % na <strong>2,5 %<\/strong>. Sadzby na strane zamestn\u00e1vate\u013ea zost\u00e1vaj\u00fa v roku 2026 nezmenen\u00e9 vo v\u00fd\u0161ke 11 %, respekt\u00edve 5,5 %.<\/p><div class=\"overflow-x-auto w-full px-2 mb-6\"><p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\"><strong>Sadzby zdravotn\u00e9ho poistenia v roku 2025<\/strong><\/p><div class=\"overflow-x-auto w-full px-2 mb-6\"><table class=\"min-w-full border-collapse text-sm leading-[1.7] whitespace-normal\"><thead class=\"text-left\"><tr><th class=\"text-text-100 border-b-0.5 border-border-300\/60 py-2 pr-4 align-top font-bold\" scope=\"col\">\u00a0<\/th><th class=\"text-text-100 border-b-0.5 border-border-300\/60 py-2 pr-4 align-top font-bold\" scope=\"col\">Zamestnanec<\/th><th class=\"text-text-100 border-b-0.5 border-border-300\/60 py-2 pr-4 align-top font-bold\" scope=\"col\">Zamestn\u00e1vate\u013e<\/th><\/tr><\/thead><tbody><tr><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\">Zamestnanec bez zdravotn\u00e9ho postihnutia<\/td><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\">4 %<\/td><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\">11 %<\/td><\/tr><tr><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\">Zamestnanec so zdravotn\u00fdm postihnut\u00edm*<\/td><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\">2 %<\/td><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\">5,5 %<\/td><\/tr><\/tbody><\/table><\/div><p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\"><strong>Sadzby zdravotn\u00e9ho poistenia v roku 2026<\/strong><\/p><div class=\"overflow-x-auto w-full px-2 mb-6\"><table class=\"min-w-full border-collapse text-sm leading-[1.7] whitespace-normal\"><thead class=\"text-left\"><tr><th class=\"text-text-100 border-b-0.5 border-border-300\/60 py-2 pr-4 align-top font-bold\" scope=\"col\">\u00a0<\/th><th class=\"text-text-100 border-b-0.5 border-border-300\/60 py-2 pr-4 align-top font-bold\" scope=\"col\">Zamestnanec<\/th><th class=\"text-text-100 border-b-0.5 border-border-300\/60 py-2 pr-4 align-top font-bold\" scope=\"col\">Zamestn\u00e1vate\u013e<\/th><\/tr><\/thead><tbody><tr><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\">Zamestnanec bez zdravotn\u00e9ho postihnutia<\/td><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\"><strong>5 %<\/strong><\/td><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\">11 %<\/td><\/tr><tr><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\">Zamestnanec so zdravotn\u00fdm postihnut\u00edm*<\/td><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\"><strong>2,5 %<\/strong><\/td><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\">5,5 %<\/td><\/tr><\/tbody><\/table><\/div><\/div><p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\">* <em>Zn\u00ed\u017een\u00e1 sadzba sa prv\u00fdkr\u00e1t pou\u017eije v mesiaci, v ktorom bol zamestnanec pos\u00faden\u00fd ako osoba so zdravotn\u00fdm postihnut\u00edm aspo\u0148 jeden de\u0148. T\u00fdka sa zamestnanca uznan\u00e9ho za invalidn\u00e9ho alebo \u0165a\u017eko zdravotne postihnut\u00e9ho s mierou postihnutia funk\u010dnej poruchy aspo\u0148 50 %.<\/em><\/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_6aca08abf0220\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Minim\u00e1lny mesa\u010dn\u00fd preddavok zamestnanca<\/h2><\/div><div class=\"heading-section-description\"><p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\">Aj v roku 2026 plat\u00ed spodn\u00fd strop, pod ktor\u00fd nem\u00f4\u017ee preddavok na zdravotn\u00e9 poistenie klesn\u00fa\u0165. Pravidlo poch\u00e1dza z janu\u00e1ra 2023, kedy bol zaveden\u00fd in\u0161tit\u00fat <strong>minim\u00e1lneho poistn\u00e9ho a preddavkov pre zamestnanca<\/strong>. Bez oh\u013eadu na v\u00fd\u0161ku skuto\u010dn\u00e9ho pr\u00edjmu sa odvod po\u010d\u00edta minim\u00e1lne zo sumy \u017eivotn\u00e9ho minima platn\u00e9ho k 1. janu\u00e1ru dan\u00e9ho roka, pri\u010dom odpo\u010d\u00edtate\u013en\u00e1 polo\u017eka sa do tohto v\u00fdpo\u010dtu nepremieta.<\/p><p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\">V obdob\u00ed od 1. j\u00fala 2025 do 30. j\u00fana 2026 dosahuje \u017eivotn\u00e9 minimum jednej plnoletej osoby <strong>284,13 eur<\/strong>. Z neho sa minim\u00e1lne mesa\u010dn\u00e9 poistn\u00e9 na zdravotn\u00e9 poistenie v roku 2026 ur\u010d\u00ed takto:<\/p><ul class=\"[li_&amp;]:mb-0 [li_&amp;]:mt-1 [li_&amp;]:gap-1 [&amp;:not(:last-child)_ul]:pb-1 [&amp;:not(:last-child)_ol]:pb-1 list-disc flex flex-col gap-1 pl-8 mb-3\"><li class=\"whitespace-normal break-words pl-2\"><strong>zamestnanec<\/strong>: 5 % \u00d7 284,13 \u20ac = 14,2065 \u20ac, <strong>zaokr\u00fahlene 14,20 \u20ac<\/strong>,<\/li><li class=\"whitespace-normal break-words pl-2\"><strong>zamestn\u00e1vate\u013e<\/strong>: 11 % \u00d7 284,13 \u20ac = 31,2543 \u20ac, <strong>zaokr\u00fahlene 31,25 \u20ac<\/strong>.<\/li><\/ul><p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\"><strong>Spolu predstavuje minim\u00e1lny mesa\u010dn\u00fd preddavok na zdravotn\u00e9 poistenie 45,45 eur.<\/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_6aca08abf14ec\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Soci\u00e1lne odvody v roku 2026: sadzby bez zmeny<\/h2><\/div><div class=\"heading-section-description\"><p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\">Pri soci\u00e1lnom poisten\u00ed sa percentu\u00e1lne sadzby oproti roku 2025 neh\u00fdbu, a to ani na jednej strane pracovnopr\u00e1vneho vz\u0165ahu. Zamestnanec aj v roku 2026 odv\u00e1dza do Soci\u00e1lnej pois\u0165ovne 9,4 %, zamestn\u00e1vate\u013e 25,2 % z vymeriavacieho z\u00e1kladu.<\/p><div class=\"overflow-x-auto w-full px-2 mb-6\"><table class=\"min-w-full border-collapse text-sm leading-[1.7] whitespace-normal\"><thead class=\"text-left\"><tr><th class=\"text-text-100 border-b-0.5 border-border-300\/60 py-2 pr-4 align-top font-bold\" scope=\"col\">Sadzby do Soci\u00e1lnej pois\u0165ovne<\/th><th class=\"text-text-100 border-b-0.5 border-border-300\/60 py-2 pr-4 align-top font-bold\" scope=\"col\">Zamestnanec 2026<\/th><th class=\"text-text-100 border-b-0.5 border-border-300\/60 py-2 pr-4 align-top font-bold\" scope=\"col\">Zamestn\u00e1vate\u013e 2026<\/th><\/tr><\/thead><tbody><tr><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\">Nemocensk\u00e9 poistenie<\/td><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\">1,4 %<\/td><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\">1,4 %<\/td><\/tr><tr><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\">Starobn\u00e9 poistenie<\/td><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\">4 %<\/td><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\">14 %<\/td><\/tr><tr><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\">Invalidn\u00e9 poistenie*<\/td><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\">3 %<\/td><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\">3 %<\/td><\/tr><tr><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\">Poistenie v nezamestnanosti**<\/td><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\">1 %<\/td><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\">1 %<\/td><\/tr><tr><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\">\u00darazov\u00e9 poistenie***<\/td><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\">x<\/td><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\">0,8 %<\/td><\/tr><tr><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\">Garan\u010dn\u00e9 poistenie<\/td><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\">x<\/td><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\">0,25 %<\/td><\/tr><tr><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\">Rezervn\u00fd fond solidarity<\/td><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\">x<\/td><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\">4,75 %<\/td><\/tr><tr><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\"><strong>Soci\u00e1lne odvody spolu<\/strong><\/td><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\"><strong>9,4 %<\/strong><\/td><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\"><strong>25,2 %<\/strong><\/td><\/tr><\/tbody><\/table><\/div><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-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_6aca08abf2f0b\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Koniec vyl\u00fa\u010denia povinnosti plati\u0165 poistn\u00e9: z\u00e1sadn\u00e1 zmena pri PN, materskej a o\u0161etrovnom<\/h2><\/div><div class=\"heading-section-description\"><p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\">Druh\u00fd v\u00fdznamn\u00fd posun, ktor\u00fd prin\u00e1\u0161a konsolida\u010dn\u00fd bal\u00ed\u010dek, sa odohr\u00e1va v soci\u00e1lnom poisten\u00ed. Od 1. janu\u00e1ra 2026 sa <strong>ru\u0161\u00ed in\u0161tit\u00fat vyl\u00fa\u010denia povinnosti plati\u0165 poistn\u00e9<\/strong>, a to plo\u0161ne, vo v\u0161etk\u00fdch soci\u00e1lnych situ\u00e1ci\u00e1ch, kde dosia\u013e existoval. Z\u00e1nik sa t\u00fdka rovnako zamestnanca ako aj zamestn\u00e1vate\u013ea.<\/p><p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\">Doteraz platil princ\u00edp, \u017ee po\u010das vybran\u00fdch obdob\u00ed, napr\u00edklad PN sa odvody jednoducho neplatili, aj keby zamestn\u00e1vate\u013e zamestnancovi medzit\u00fdm vyplatil odmenu. Od janu\u00e1ra 2026 tak\u00e1to \u00fa\u013eava kon\u010d\u00ed. Ak teda zamestn\u00e1vate\u013e v tomto obdob\u00ed z\u00fa\u010dtuje pr\u00edjem, ktor\u00fd vstupuje do vymeriavacieho z\u00e1kladu, <strong>odvody sa musia odvies\u0165<\/strong> z tohto pr\u00edjmu, \u0161tandardn\u00fdm postupom.<\/p><h3 class=\"text-text-100 mt-2 -mb-1 text-base font-bold\">Obdobia, v ktor\u00fdch sa povinnos\u0165 plati\u0165 poistn\u00e9 u\u017e nevylu\u010duje<\/h3><p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\">U zamestnanca ide o tieto situ\u00e1cie:<\/p><ul class=\"[li_&amp;]:mb-0 [li_&amp;]:mt-1 [li_&amp;]:gap-1 [&amp;:not(:last-child)_ul]:pb-1 [&amp;:not(:last-child)_ol]:pb-1 list-disc flex flex-col gap-1 pl-8 mb-3\"><li class=\"whitespace-normal break-words pl-2\">do\u010dasn\u00e1 pracovn\u00e1 neschopnos\u0165, od jej uznania a\u017e po skon\u010denie, najdlh\u0161ie v\u0161ak 52 t\u00fd\u017ed\u0148ov,<\/li><li class=\"whitespace-normal break-words pl-2\">poberanie matersk\u00e9ho, pr\u00edpadne situ\u00e1cia, ke\u010f zamestnanec matersk\u00e9 nepober\u00e1 z d\u00f4vodu, \u017ee nesplnil podmienku 270 dn\u00ed nemocensk\u00e9ho poistenia,<\/li><li class=\"whitespace-normal break-words pl-2\">kr\u00e1tkodob\u00e9 o\u0161etrovn\u00e9\u00a0 do 14. d\u0148a potreby osobn\u00e9ho alebo celodenn\u00e9ho o\u0161etrovania, resp. starostlivosti o z\u00e1konom stanoven\u00fa osobu,<\/li><li class=\"whitespace-normal break-words pl-2\">dlhodob\u00e9 o\u0161etrovn\u00e9\u00a0 a\u017e do 90. d\u0148a osobn\u00e9ho a celodenn\u00e9ho o\u0161etrovania z\u00e1konom stanovenej osoby,<\/li><li class=\"whitespace-normal break-words pl-2\">n\u00e1rok na v\u00fdplatu rehabilita\u010dn\u00e9ho alebo rekvalifika\u010dn\u00e9ho,<\/li><li class=\"whitespace-normal break-words pl-2\">ospravedlnen\u00e1 ne\u00fa\u010das\u0165 v pr\u00e1ci pre \u00fa\u010das\u0165 na \u0161trajku.<\/li><\/ul><p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\">Rovnak\u00fd re\u017eim plat\u00ed pre zamestn\u00e1vate\u013ea vo vz\u0165ahu k zamestnancovi v uveden\u00fdch obdobiach. Pri vykazovan\u00ed zamestn\u00e1vate\u013e uvedie pri jednotliv\u00fdch druhoch soci\u00e1lneho poistenia pr\u00edslu\u0161n\u00fd vymeriavac\u00ed z\u00e1klad a tieto dni u\u017e zar\u00e1ta do po\u010dtu dn\u00ed, za ktor\u00e9 sa poistn\u00e9 plat\u00ed.<\/p><h3 class=\"text-text-100 mt-2 -mb-1 text-base font-bold\">Pr\u00edklad: odmena vyplaten\u00e1 po\u010das matersk\u00e9ho v roku 2026<\/h3><p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\">Predstavme si situ\u00e1ciu z apr\u00edla 2026. Zamestnanky\u0148a pober\u00e1 matersk\u00e9 a zamestn\u00e1vate\u013e jej v tomto mesiaci z\u00fa\u010dtuje odmenu vo v\u00fd\u0161ke 2 000 eur. V mzdovom vykazovan\u00ed uvedie pri jednotliv\u00fdch druhoch soci\u00e1lneho poistenia vymeriavac\u00ed z\u00e1klad 2 000 eur a do po\u010dtu dn\u00ed, za ktor\u00e9 sa poistn\u00e9 plat\u00ed, dopln\u00ed 30 dn\u00ed.<\/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_6aca08ac001e2\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Komplexn\u00fd pr\u00edklad: v\u00fdpo\u010det odvodov z minim\u00e1lnej mzdy v roku 2026<\/h2><\/div><div class=\"heading-section-description\"><p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\">Aby boli zmeny zrozumite\u013en\u00e9 aj v eur\u00e1ch, pozrime sa na zamestnanca v trvalom pracovnom pomere odme\u0148ovan\u00e9ho minim\u00e1lnou mesa\u010dnou mzdou (1. stupe\u0148 n\u00e1ro\u010dnosti pr\u00e1ce, 40-hodinov\u00fd pracovn\u00fd t\u00fd\u017ede\u0148, bez zdravotn\u00e9ho postihnutia). Hrub\u00e1 mzda predstavuje 915 eur.<\/p><p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\"><strong>Odvody zamestnanca z hrubej mzdy 915 eur<\/strong><\/p><div class=\"overflow-x-auto w-full px-2 mb-6\"><table class=\"min-w-full border-collapse text-sm leading-[1.7] whitespace-normal\"><thead class=\"text-left\"><tr><th class=\"text-text-100 border-b-0.5 border-border-300\/60 py-2 pr-4 align-top font-bold\" scope=\"col\">Druh poistenia<\/th><th class=\"text-text-100 border-b-0.5 border-border-300\/60 py-2 pr-4 align-top font-bold\" scope=\"col\">Sadzba<\/th><th class=\"text-text-100 border-b-0.5 border-border-300\/60 py-2 pr-4 align-top font-bold\" scope=\"col\">Suma<\/th><\/tr><\/thead><tbody><tr><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\">Nemocensk\u00e9 poistenie<\/td><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\">1,4 %<\/td><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\">12,81 \u20ac<\/td><\/tr><tr><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\">Invalidn\u00e9 poistenie<\/td><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\">3 %<\/td><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\">27,45 \u20ac<\/td><\/tr><tr><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\">Starobn\u00e9 poistenie<\/td><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\">4 %<\/td><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\">36,60 \u20ac<\/td><\/tr><tr><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\">Poistenie v nezamestnanosti<\/td><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\">1 %<\/td><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\">9,15 \u20ac<\/td><\/tr><tr><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\"><strong>Soci\u00e1lne poistenie spolu<\/strong><\/td><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\"><strong>9,4 %<\/strong><\/td><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\"><strong>86,01 \u20ac<\/strong><\/td><\/tr><tr><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\">Preddavok na zdravotn\u00e9 poistenie<\/td><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\">5 %<\/td><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\">45,75 \u20ac<\/td><\/tr><tr><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\"><strong>Odvody zamestnanca celkom<\/strong><\/td><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\"><strong>14,4 %<\/strong><\/td><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\"><strong>131,76 \u20ac<\/strong><\/td><\/tr><\/tbody><\/table><\/div><p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\"><strong>Odvody zamestn\u00e1vate\u013ea z hrubej mzdy 915 eur<\/strong><\/p><div class=\"overflow-x-auto w-full px-2 mb-6\"><table class=\"min-w-full border-collapse text-sm leading-[1.7] whitespace-normal\"><thead class=\"text-left\"><tr><th class=\"text-text-100 border-b-0.5 border-border-300\/60 py-2 pr-4 align-top font-bold\" scope=\"col\">Druh poistenia<\/th><th class=\"text-text-100 border-b-0.5 border-border-300\/60 py-2 pr-4 align-top font-bold\" scope=\"col\">Sadzba<\/th><th class=\"text-text-100 border-b-0.5 border-border-300\/60 py-2 pr-4 align-top font-bold\" scope=\"col\">Suma<\/th><\/tr><\/thead><tbody><tr><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\">Nemocensk\u00e9 poistenie<\/td><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\">1,4 %<\/td><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\">12,81 \u20ac<\/td><\/tr><tr><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\">Invalidn\u00e9 poistenie<\/td><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\">3 %<\/td><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\">27,45 \u20ac<\/td><\/tr><tr><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\">Starobn\u00e9 poistenie<\/td><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\">14 %<\/td><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\">128,10 \u20ac<\/td><\/tr><tr><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\">Poistenie v nezamestnanosti<\/td><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\">0,5 %<\/td><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\">4,57 \u20ac<\/td><\/tr><tr><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\">Poistn\u00e9 na podporu v \u010dase skr\u00e1tenej pr\u00e1ce<\/td><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\">0,5 %<\/td><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\">4,57 \u20ac<\/td><\/tr><tr><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\">\u00darazov\u00e9 poistenie<\/td><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\">0,8 %<\/td><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\">7,32 \u20ac<\/td><\/tr><tr><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\">Garan\u010dn\u00e9 poistenie<\/td><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\">0,25 %<\/td><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\">2,28 \u20ac<\/td><\/tr><tr><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\">Rezervn\u00fd fond solidarity<\/td><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\">4,75 %<\/td><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\">43,46 \u20ac<\/td><\/tr><tr><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\"><strong>Soci\u00e1lne poistenie spolu<\/strong><\/td><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\"><strong>25,2 %<\/strong><\/td><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\"><strong>230,56 \u20ac<\/strong><\/td><\/tr><tr><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\">Preddavok na zdravotn\u00e9 poistenie<\/td><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\">11 %<\/td><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\">100,65 \u20ac<\/td><\/tr><tr><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\"><strong>Odvody zamestn\u00e1vate\u013ea celkom<\/strong><\/td><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\"><strong>36,2 %<\/strong><\/td><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\"><strong>331,21 \u20ac<\/strong><\/td><\/tr><\/tbody><\/table><p>Z hrubej mzdy 915 eur zamestnanec odvedie celkom <strong>131,76 eur<\/strong>\u00a0z toho 45,75 eur smeruje do zdravotnej pois\u0165ovne a 86,01 eur do Soci\u00e1lnej pois\u0165ovne. Cena pr\u00e1ce, ktor\u00fa za tohto zamestnanca zn\u00e1\u0161a zamestn\u00e1vate\u013e, dosahuje <strong>1 246,21 eur<\/strong> (915 eur hrub\u00e1 mzda + 331,21 eur zamestn\u00e1vate\u013esk\u00e9 odvody). Pre r\u00fdchle prepo\u010dty pri in\u00fdch \u00farovniach mzdy odpor\u00fa\u010dame mzdov\u00fa kalkula\u010dku.<\/p><\/div><\/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 Odvody zamestn\u00e1vate\u013ea a zamestnanca v roku 2026 Autor Dobryuctovnik Publikovan\u00e9 28. April 2026 Zdie\u013eajte \u010dl\u00e1nok Za\u010diatok roka 2026 prin\u00e1\u0161a do mzdovej agendy dve v\u00fdrazn\u00e9 zmeny. V d\u00f4sledku konsolid\u00e1cie verejn\u00fdch financi\u00ed si zamestnanci siahnu hlb\u0161ie do pe\u0148a\u017eenky pri zdravotnom poisten\u00ed a v soci\u00e1lnom poisten\u00ed kon\u010d\u00ed dlhodobo zau\u017e\u00edvan\u00fd princ\u00edp obdobia ako PN, matersk\u00e1 \u010di [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":2977,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-2959","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\/2959","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=2959"}],"version-history":[{"count":16,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/posts\/2959\/revisions"}],"predecessor-version":[{"id":2976,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/posts\/2959\/revisions\/2976"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/media\/2977"}],"wp:attachment":[{"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/media?parent=2959"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/categories?post=2959"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/tags?post=2959"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}