{"id":3189,"date":"2026-06-23T12:31:01","date_gmt":"2026-06-23T10:31:01","guid":{"rendered":"https:\/\/www.dobry-uctovnik.sk\/?p=3189"},"modified":"2026-06-23T14:18:05","modified_gmt":"2026-06-23T12:18:05","slug":"dohoda-vykonanie-prace-pracovna-cinnost","status":"publish","type":"post","link":"https:\/\/www.dobry-uctovnik.sk\/en\/dohoda-vykonanie-prace-pracovna-cinnost\/","title":{"rendered":"Dohoda o pracovnej \u010dinnosti vs. dohoda o vykonan\u00ed pr\u00e1ce"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"3189\" class=\"elementor elementor-3189\" 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___6a68be7362d0f\" ><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_6a68be7363f5e\" ><h1 class=\"post-title style-color \">Dohoda o pracovnej \u010dinnosti vs. dohoda o vykonan\u00ed pr\u00e1ce<\/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_6a68be7364cde\" ><div class=\"post-featured-image \"><img fetchpriority=\"high\" decoding=\"async\" width=\"2560\" height=\"1707\" src=\"https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/06\/handsome-businessman-working-office-scaled.jpg\" class=\"attachment-full size-full wp-post-image\" alt=\"\" srcset=\"https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/06\/handsome-businessman-working-office-scaled.jpg 2560w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/06\/handsome-businessman-working-office-300x200.jpg 300w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/06\/handsome-businessman-working-office-1024x683.jpg 1024w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/06\/handsome-businessman-working-office-768x512.jpg 768w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/06\/handsome-businessman-working-office-1536x1024.jpg 1536w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/06\/handsome-businessman-working-office-2048x1365.jpg 2048w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/06\/handsome-businessman-working-office-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_6a68be73659f8\" ><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_6a68be73664fc\" ><p class=\"post-date \">23. June 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_6a68be73679a4\" ><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_6a68be7369a88\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\"><\/h2><\/div><div class=\"heading-section-description\"><p>Dohody o pr\u00e1cach vykon\u00e1van\u00fdch mimo pracovn\u00e9ho pomeru s\u00fa pre firmy praktick\u00fdm n\u00e1strojom, ako pokry\u0165 pr\u00e1ce men\u0161ieho rozsahu bez vytv\u00e1rania trval\u00e9ho pracovn\u00e9ho miesta. <strong>Dohoda o vykonan\u00ed pr\u00e1ce<\/strong> a <strong>dohoda o pracovnej \u010dinnosti<\/strong> sa v\u0161ak riadia odli\u0161n\u00fdmi pravidlami a nespr\u00e1vne zvolen\u00fd typ m\u00f4\u017ee vies\u0165 k zbyto\u010dn\u00fdm odvodom, probl\u00e9mom pri kontrole z in\u0161pektor\u00e1tu pr\u00e1ce alebo dokonca k poru\u0161eniu Z\u00e1konn\u00edka pr\u00e1ce. V \u010dl\u00e1nku si vysvetl\u00edme rozdiely medzi oboma dohodami, kedy sa ktor\u00e1 hod\u00ed, ako sa odv\u00e1dza poistn\u00e9 v roku 2026 a ak\u00e9 chyby zamestn\u00e1vatelia robia naj\u010dastej\u0161ie.<\/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__7_6a68be736a5fe\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Kedy siahnu\u0165 po dohode mimo pracovn\u00e9ho pomeru<\/h2><\/div><div class=\"heading-section-description\"><p class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"7:1-7:140;692-831\">Dohody s\u00fa ur\u010den\u00e9 najm\u00e4 na <strong>pr\u00e1ce men\u0161ieho rozsahu<\/strong>, pri ktor\u00fdch by klasick\u00fd pracovn\u00fd pomer ned\u00e1val zmysel. Naj\u010dastej\u0161ie sa vyu\u017e\u00edvaj\u00fa pri:<\/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\" data-sourcepos=\"9:1-16:27;833-1020\"><li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"9:1-9:29;833-861\">administrat\u00edvnej v\u00fdpomoci,<\/li><li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"10:1-10:21;862-882\">sez\u00f3nnych pr\u00e1cach,<\/li><li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"11:1-11:15;883-897\">invent\u00farach,<\/li><li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"12:1-12:27;898-924\">marketingov\u00fdch slu\u017eb\u00e1ch,<\/li><li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"13:1-13:27;925-951\">spr\u00e1ve soci\u00e1lnych siet\u00ed,<\/li><li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"14:1-14:14;952-965\">upratovan\u00ed,<\/li><li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"15:1-15:28;966-993\">jednorazov\u00fdch projektoch,<\/li><li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"16:1-16:27;994-1020\">odborn\u00fdch konzult\u00e1ci\u00e1ch.<\/li><\/ul><p class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"18:1-18:160;1022-1181\">Hlavnou v\u00fdhodou je <strong>flexibilita<\/strong> \u2013 zamestn\u00e1vate\u013e nemus\u00ed vytv\u00e1ra\u0165 pracovn\u00e9 miesto na pln\u00fd \u010di \u010diasto\u010dn\u00fd \u00fav\u00e4zok a rozsah pr\u00e1ce si dohodne pod\u013ea svojich potrieb.<\/p><p class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"20:1-20:231;1183-1413\"><strong>Pozor:<\/strong> Dohody <strong>nesm\u00fa nahr\u00e1dza\u0165 klasick\u00fd pracovn\u00fd pomer<\/strong> v pr\u00edpadoch, ke\u010f osoba vykon\u00e1va pr\u00e1cu pravidelne, dlhodobo a za rovnak\u00fdch podmienok ako be\u017en\u00ed zamestnanci. V takom pr\u00edpade mus\u00ed by\u0165 uzatvoren\u00fd regul\u00e1rny pracovn\u00fd pomer.<\/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__8_6a68be736bc9b\" ><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-e8cfb8d elementor-widget elementor-widget-jkit_heading\" data-id=\"e8cfb8d\" 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_6a68be736c738\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Dohoda o vykonan\u00ed pr\u00e1ce: konkr\u00e9tny v\u00fdsledok, nie pravidelnos\u0165<\/h2><\/div><div class=\"heading-section-description\"><p class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"24:1-24:238;1481-1718\">Dohoda o vykonan\u00ed pr\u00e1ce (<strong>DoVP<\/strong>) je ur\u010den\u00e1 na splnenie <strong>konkr\u00e9tnej pracovnej \u00falohy<\/strong> alebo dosiahnutie ur\u010dit\u00e9ho v\u00fdsledku. Podstatou tu nie je opakuj\u00face sa vykon\u00e1vanie \u010dinnosti, ale jasne ohrani\u010den\u00fd v\u00fdstup, ktor\u00fd m\u00e1 za\u010diatok aj koniec.<\/p><p class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"26:1-26:36;1720-1755\"><strong>Typick\u00e9 pr\u00edklady pou\u017eitia DoVP:<\/strong><\/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\" data-sourcepos=\"28:1-33:34;1757-1923\"><li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"28:1-28:30;1757-1786\">vytvorenie webovej str\u00e1nky,<\/li><li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"29:1-29:23;1787-1809\">nafotenie produktov,<\/li><li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"30:1-30:24;1810-1833\">preklad dokument\u00e1cie,<\/li><li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"31:1-31:36;1834-1869\">spracovanie jednorazovej anal\u00fdzy,<\/li><li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"32:1-32:20;1870-1889\">invent\u00fara skladu,<\/li><li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"33:1-33:34;1890-1923\">vypracovanie odborn\u00e9ho posudku.<\/li><\/ul><p class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"35:1-35:100;1925-2024\"><strong>Najd\u00f4le\u017eitej\u0161ie obmedzenie:<\/strong> Maxim\u00e1lne <strong>350 hod\u00edn za kalend\u00e1rny rok<\/strong> u jedn\u00e9ho zamestn\u00e1vate\u013ea.<\/p><p class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"37:1-37:141;2026-2166\">Ak firma potrebuje \u010dloveka pravidelne ka\u017ed\u00fd t\u00fd\u017ede\u0148 po\u010das cel\u00e9ho roka, DoVP nebude vhodn\u00fdm rie\u0161en\u00edm \u2013 aj keby celkov\u00e9 hodiny nepresiahli 350.<\/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-b6ac77d elementor-widget elementor-widget-jkit_heading\" data-id=\"b6ac77d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-heading  align-left align-tablet- align-mobile- jeg_module__10_6a68be736d4d9\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Dohoda o pracovnej \u010dinnosti: pravideln\u00e1 v\u00fdpomoc men\u0161ieho rozsahu<\/h2><\/div><div class=\"heading-section-description\"><p class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"41:1-41:194;2237-2430\">Dohoda o pracovnej \u010dinnosti (<strong>DoP\u010c<\/strong>) sl\u00fa\u017ei na <strong>opakuj\u00face sa pr\u00e1ce men\u0161ieho rozsahu<\/strong>. Nepou\u017e\u00edva sa pri jednorazovom v\u00fdsledku, ale pri \u010dinnosti, ktor\u00e1 sa pravidelne vykon\u00e1va v men\u0161om rozsahu.<\/p><p class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"43:1-43:36;2432-2467\"><strong>Typick\u00e9 pr\u00edklady pou\u017eitia DoP\u010c:<\/strong><\/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\" data-sourcepos=\"45:1-51:33;2469-2649\"><li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"45:1-45:27;2469-2495\">administrat\u00edvna podpora,<\/li><li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"46:1-46:27;2496-2522\">spr\u00e1va soci\u00e1lnych siet\u00ed,<\/li><li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"47:1-47:19;2523-2541\">recep\u010dn\u00e9 slu\u017eby,<\/li><li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"48:1-48:25;2542-2566\">pomoc pri \u00fa\u010dtovn\u00edctve,<\/li><li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"49:1-49:26;2567-2592\">upratovanie kancel\u00e1ri\u00ed,<\/li><li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"50:1-50:24;2593-2616\">asistencia v e-shope,<\/li><li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"51:1-51:33;2617-2649\">pravideln\u00e1 z\u00e1kazn\u00edcka podpora.<\/li><\/ul><p class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"53:1-53:135;2651-2785\"><strong>Najd\u00f4le\u017eitej\u0161ie obmedzenie:<\/strong> Pri DoP\u010c nerozhoduje po\u010det hod\u00edn za rok, ale <strong>priemern\u00fd rozsah pr\u00e1ce \u2013 maxim\u00e1lne 10 hod\u00edn t\u00fd\u017edenne<\/strong>.<\/p><p class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"55:1-55:123;2787-2909\">Ak firma potrebuje \u010dloveka napr\u00edklad na dve a\u017e tri hodiny denne nieko\u013ekokr\u00e1t t\u00fd\u017edenne, DoP\u010c je vhodnej\u0161ou vo\u013ebou ne\u017e DoVP.<\/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-c0caa8b elementor-widget elementor-widget-jkit_heading\" data-id=\"c0caa8b\" 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_6a68be736e258\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Porovnanie oboch doh\u00f4d<\/h2><\/div><div class=\"heading-section-description\"><div class=\"overflow-x-auto w-full px-2 mb-6\" data-sourcepos=\"59:1-64:65;2938-3245\"><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-[hsl(var(--border-300)\/0.6)] py-2 pr-4 align-top font-bold\" scope=\"col\">\u00a0<\/th><th class=\"text-text-100 border-b-0.5 border-[hsl(var(--border-300)\/0.6)] py-2 pr-4 align-top font-bold\" scope=\"col\"><strong>DoVP<\/strong><\/th><th class=\"text-text-100 border-b-0.5 border-[hsl(var(--border-300)\/0.6)] py-2 pr-4 align-top font-bold\" scope=\"col\"><strong>DoP\u010c<\/strong><\/th><\/tr><\/thead><tbody><tr><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">Charakter pr\u00e1ce<\/td><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">jednorazov\u00e1 \u00faloha<\/td><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">opakuj\u00faca sa \u010dinnos\u0165<\/td><\/tr><tr><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">Limit pr\u00e1ce<\/td><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">350 hod\u00edn ro\u010dne<\/td><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">10 hod\u00edn t\u00fd\u017edenne (priemer)<\/td><\/tr><tr><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">Vhodn\u00e9 pou\u017eitie<\/td><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">konkr\u00e9tny projekt alebo v\u00fdsledok<\/td><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">pravideln\u00e1 v\u00fdpomoc<\/td><\/tr><tr><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">Typick\u00e1 situ\u00e1cia<\/td><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">vytvorenie webu<\/td><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">spr\u00e1va soci\u00e1lnych siet\u00ed<\/td><\/tr><\/tbody><\/table><\/div><p class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"66:1-66:29;3247-3275\"><em>Zdroj: Vlastn\u00e9 spracovanie<\/em><\/p><p class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"68:1-68:218;3277-3494\">Naj\u010dastej\u0161ou chybou je pou\u017eitie <strong>DoVP na \u010dinnosti, ktor\u00e9 sa opakuj\u00fa ka\u017ed\u00fd t\u00fd\u017ede\u0148 po\u010das cel\u00e9ho roka<\/strong> \u2013 tak\u00e9to nastavenie m\u00f4\u017ee by\u0165 pri kontrole z in\u0161pektor\u00e1tu pr\u00e1ce pos\u00faden\u00e9 ako obch\u00e1dzanie pracovnopr\u00e1vnych predpisov.<\/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-6bcc8db elementor-widget elementor-widget-jkit_heading\" data-id=\"6bcc8db\" 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_6a68be736f1d0\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Odvody pri dohod\u00e1ch v roku 2026<\/h2><\/div><div class=\"heading-section-description\"><p class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"72:1-72:102;3532-3633\">Pri stanoven\u00ed v\u00fd\u0161ky odvodov nesta\u010d\u00ed rozli\u0161ova\u0165, \u010di ide o DoVP alebo DoP\u010c. Rozhoduj\u00face s\u00fa tri faktory:<\/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\" data-sourcepos=\"74:1-76:54;3635-3780\"><li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"74:1-74:58;3635-3692\">\u010di m\u00e1 dohod\u00e1r <strong>pravideln\u00fd alebo nepravideln\u00fd pr\u00edjem<\/strong>,<\/li><li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"75:1-75:34;3693-3726\">\u010di je <strong>poberate\u013eom d\u00f4chodku<\/strong>,<\/li><li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"76:1-76:54;3727-3780\">\u010di si uplat\u0148uje <strong>odvodov\u00fa odpo\u010d\u00edtate\u013en\u00fa polo\u017eku<\/strong>.<\/li><\/ul><h3 class=\"text-text-100 mt-2 -mb-1 text-base font-bold\" data-sourcepos=\"78:1-78:50;3782-3831\">Odvody be\u017en\u00e9ho dohod\u00e1ra s pravideln\u00fdm pr\u00edjmom<\/h3><p class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"80:1-80:27;3833-3859\"><strong>Dohod\u00e1r (zamestnanec):<\/strong><\/p><div class=\"overflow-x-auto w-full px-2 mb-6\" data-sourcepos=\"82:1-89:27;3861-4085\"><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-[hsl(var(--border-300)\/0.6)] py-2 pr-4 align-top font-bold\" scope=\"col\">Druh poistenia<\/th><th class=\"text-text-100 border-b-0.5 border-[hsl(var(--border-300)\/0.6)] py-2 pr-4 align-top font-bold\" scope=\"col\">Sadzba<\/th><\/tr><\/thead><tbody><tr><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">Starobn\u00e9 poistenie<\/td><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">4 %<\/td><\/tr><tr><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">Invalidn\u00e9 poistenie<\/td><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">3 %<\/td><\/tr><tr><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">Nemocensk\u00e9 poistenie<\/td><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">1,4 %<\/td><\/tr><tr><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">Poistenie v nezamestnanosti<\/td><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">1 %<\/td><\/tr><tr><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">Zdravotn\u00e9 poistenie<\/td><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">5 %<\/td><\/tr><tr><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\"><strong>Spolu<\/strong><\/td><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\"><strong>14,4 %<\/strong><\/td><\/tr><\/tbody><\/table><\/div><p class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"91:1-91:19;4087-4105\"><strong>Zamestn\u00e1vate\u013e:<\/strong><\/p><div class=\"overflow-x-auto w-full px-2 mb-6\" data-sourcepos=\"93:1-103:27;4107-4433\"><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-[hsl(var(--border-300)\/0.6)] py-2 pr-4 align-top font-bold\" scope=\"col\">Druh poistenia<\/th><th class=\"text-text-100 border-b-0.5 border-[hsl(var(--border-300)\/0.6)] py-2 pr-4 align-top font-bold\" scope=\"col\">Sadzba<\/th><\/tr><\/thead><tbody><tr><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">Starobn\u00e9 poistenie<\/td><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">14 %<\/td><\/tr><tr><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">Invalidn\u00e9 poistenie<\/td><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">3 %<\/td><\/tr><tr><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">Nemocensk\u00e9 poistenie<\/td><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">1,4 %<\/td><\/tr><tr><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">Poistenie v nezamestnanosti<\/td><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">1 %<\/td><\/tr><tr><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">Garan\u010dn\u00e9 poistenie<\/td><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">0,25 %<\/td><\/tr><tr><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">\u00darazov\u00e9 poistenie<\/td><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">0,8 %<\/td><\/tr><tr><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">Rezervn\u00fd fond solidarity<\/td><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">4,75 %<\/td><\/tr><tr><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">Zdravotn\u00e9 poistenie<\/td><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">11 %<\/td><\/tr><tr><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\"><strong>Spolu<\/strong><\/td><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\"><strong>36,2 %<\/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-8d75891 elementor-widget elementor-widget-jkit_heading\" data-id=\"8d75891\" 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_6a68be73709bc\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Odvody be\u017en\u00e9ho dohod\u00e1ra s nepravideln\u00fdm pr\u00edjmom<\/h2><\/div><div class=\"heading-section-description\"><div class=\"overflow-x-auto w-full px-2 mb-6\" data-sourcepos=\"93:1-103:27;4107-4433\"><p class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"109:1-109:118;4518-4635\">Pri nepravidelnom pr\u00edjme <strong>odpad\u00e1 nemocensk\u00e9 poistenie a poistenie v nezamestnanosti<\/strong>. Celkov\u00e9 sadzby s\u00fa tak ni\u017e\u0161ie.<\/p><p class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"111:1-111:27;4637-4663\"><strong>Dohod\u00e1r (zamestnanec):<\/strong><\/p><div class=\"overflow-x-auto w-full px-2 mb-6\" data-sourcepos=\"113:1-118:25;4665-4816\"><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-[hsl(var(--border-300)\/0.6)] py-2 pr-4 align-top font-bold\" scope=\"col\">Druh poistenia<\/th><th class=\"text-text-100 border-b-0.5 border-[hsl(var(--border-300)\/0.6)] py-2 pr-4 align-top font-bold\" scope=\"col\">Sadzba<\/th><\/tr><\/thead><tbody><tr><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">Starobn\u00e9 poistenie<\/td><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">4 %<\/td><\/tr><tr><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">Invalidn\u00e9 poistenie<\/td><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">3 %<\/td><\/tr><tr><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">Zdravotn\u00e9 poistenie<\/td><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">5 %<\/td><\/tr><tr><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\"><strong>Spolu<\/strong><\/td><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\"><strong>12 %<\/strong><\/td><\/tr><\/tbody><\/table><\/div><p class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"120:1-120:19;4818-4836\"><strong>Zamestn\u00e1vate\u013e:<\/strong><\/p><div class=\"overflow-x-auto w-full px-2 mb-6\" data-sourcepos=\"122:1-130:27;4838-5093\"><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-[hsl(var(--border-300)\/0.6)] py-2 pr-4 align-top font-bold\" scope=\"col\">Druh poistenia<\/th><th class=\"text-text-100 border-b-0.5 border-[hsl(var(--border-300)\/0.6)] py-2 pr-4 align-top font-bold\" scope=\"col\">Sadzba<\/th><\/tr><\/thead><tbody><tr><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">Starobn\u00e9 poistenie<\/td><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">14 %<\/td><\/tr><tr><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">Invalidn\u00e9 poistenie<\/td><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">3 %<\/td><\/tr><tr><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">Garan\u010dn\u00e9 poistenie<\/td><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">0,25 %<\/td><\/tr><tr><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">\u00darazov\u00e9 poistenie<\/td><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">0,8 %<\/td><\/tr><tr><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">Rezervn\u00fd fond solidarity<\/td><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">4,75 %<\/td><\/tr><tr><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">Zdravotn\u00e9 poistenie<\/td><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">11 %<\/td><\/tr><tr><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\"><strong>Spolu<\/strong><\/td><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\"><strong>33,8 %<\/strong><\/td><\/tr><\/tbody><\/table><\/div><p class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"132:1-132:29;5095-5123\"><em>Zdroj: Vlastn\u00e9 spracovanie<\/em><\/p><h3 class=\"text-text-100 mt-2 -mb-1 text-base font-bold\" data-sourcepos=\"134:1-134:38;5125-5162\">Modelov\u00fd v\u00fdpo\u010det pri odmene 500 \u20ac<\/h3><div class=\"overflow-x-auto w-full px-2 mb-6\" data-sourcepos=\"136:1-141:50;5164-5355\"><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-[hsl(var(--border-300)\/0.6)] py-2 pr-4 align-top font-bold\" scope=\"col\">Polo\u017eka<\/th><th class=\"text-text-100 border-b-0.5 border-[hsl(var(--border-300)\/0.6)] py-2 pr-4 align-top font-bold\" scope=\"col\">Suma<\/th><\/tr><\/thead><tbody><tr><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">Hrub\u00e1 odmena dohod\u00e1ra<\/td><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">500 \u20ac<\/td><\/tr><tr><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">Odvody dohod\u00e1ra (14,4 %)<\/td><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">72 \u20ac<\/td><\/tr><tr><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">Odvody zamestn\u00e1vate\u013ea (36,2 %)<\/td><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">181 \u20ac<\/td><\/tr><tr><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\"><strong>Celkov\u00fd n\u00e1klad zamestn\u00e1vate\u013ea<\/strong><\/td><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\"><strong>681 \u20ac<\/strong><\/td><\/tr><\/tbody><\/table><\/div><div class=\"overflow-x-auto w-full px-2 mb-6\" data-sourcepos=\"122:1-130:27;4838-5093\">\u00a0<\/div><\/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-cfc000c elementor-widget elementor-widget-jkit_heading\" data-id=\"cfc000c\" 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_6a68be73722fd\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">\u0160pecifick\u00fd re\u017eim pre d\u00f4chodcov<\/h2><\/div><div class=\"heading-section-description\"><p class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"147:1-147:153;5423-5575\">Dohod\u00e1r, ktor\u00fd je poberate\u013eom d\u00f4chodku, si m\u00f4\u017ee ur\u010di\u0165 <strong>jednu dohodu<\/strong>, pri ktorej si uplatn\u00ed <strong>odvodov\u00fa odpo\u010d\u00edtate\u013en\u00fa polo\u017eku vo v\u00fd\u0161ke 200 \u20ac mesa\u010dne<\/strong>.<\/p><p class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"149:1-149:43;5577-5619\">Princ\u00edp uplatnenia odpo\u010d\u00edtate\u013enej polo\u017eky:<\/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\" data-sourcepos=\"151:1-153:80;5621-5909\"><li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"151:1-151:98;5621-5718\">ak je pr\u00edjem z ur\u010denej dohody <strong>do 200 \u20ac<\/strong>, d\u00f4chodkov\u00e9 poistenie sa z tejto dohody <strong>neplat\u00ed<\/strong>,<\/li><li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"152:1-152:111;5719-5829\">ak pr\u00edjem <strong>presiahne 200 \u20ac<\/strong>, d\u00f4chodkov\u00e9 poistenie sa plat\u00ed <strong>iba z rozdielu<\/strong> medzi pr\u00edjmom a sumou 200 \u20ac,<\/li><li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"153:1-153:80;5830-5909\">na \u00fa\u010dely <strong>\u00farazov\u00e9ho a garan\u010dn\u00e9ho poistenia<\/strong> sa suma 200 \u20ac <strong>neodpo\u010d\u00edtava<\/strong>.<\/li><\/ul><p class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"155:1-155:243;5911-6153\">Pri d\u00f4chodcoch je potrebn\u00e9 zoh\u013eadni\u0165 aj <strong>druh priznan\u00e9ho d\u00f4chodku<\/strong>. Ak m\u00e1 osoba priznan\u00fd starobn\u00fd d\u00f4chodok, pred\u010dasn\u00fd starobn\u00fd d\u00f4chodok alebo je poberate\u013eom v\u00fdsluhov\u00e9ho d\u00f4chodku a dov\u0155\u0161ila d\u00f4chodkov\u00fd vek, <strong>neplat\u00ed sa invalidn\u00e9 poistenie<\/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-6f30a5a elementor-widget elementor-widget-jkit_heading\" data-id=\"6f30a5a\" 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_6a68be7373041\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Zda\u0148ovanie pr\u00edjmu: zr\u00e1\u017ekov\u00e1 da\u0148 alebo preddavok na da\u0148<\/h2><\/div><div class=\"heading-section-description\"><p class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"159:1-159:101;6214-6314\">Pri dohod\u00e1ch mus\u00ed zamestn\u00e1vate\u013e spr\u00e1vne ur\u010di\u0165 aj sp\u00f4sob zdanenia pr\u00edjmu. K dispoz\u00edcii s\u00fa dva re\u017eimy:<\/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\" data-sourcepos=\"161:1-162:20;6316-6359\"><li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"161:1-161:24;6316-6339\"><strong>preddavok na da\u0148<\/strong>,<\/li><li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"162:1-162:20;6340-6359\"><strong>zr\u00e1\u017ekov\u00e1 da\u0148<\/strong>.<\/li><\/ul><p class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"164:1-164:56;6361-6416\">O tom, ktor\u00fd re\u017eim sa pou\u017eije, rozhoduj\u00fa tieto faktory:<\/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\" data-sourcepos=\"166:1-168:49;6418-6574\"><li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"166:1-166:88;6418-6505\">existencia <strong>podp\u00edsan\u00e9ho vyhl\u00e1senia<\/strong> na uplatnenie nezdanite\u013enej \u010dasti z\u00e1kladu dane,<\/li><li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"167:1-167:20;6506-6525\"><strong>v\u00fd\u0161ka pr\u00edjmu<\/strong>,<\/li><li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"168:1-168:49;6526-6574\">konkr\u00e9tna situ\u00e1cia zamestnanca alebo dohod\u00e1ra.<\/li><\/ul><p class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"170:1-170:240;6576-6815\">Ak m\u00e1 dohod\u00e1r podp\u00edsan\u00e9 vyhl\u00e1senie na uplatnenie nezdanite\u013enej \u010dasti z\u00e1kladu dane, zamestn\u00e1vate\u013e spravidla zr\u00e1\u017ea <strong>preddavok na da\u0148<\/strong>. Nespr\u00e1vne nastavenie re\u017eimu m\u00f4\u017ee vies\u0165 k chyb\u00e1m vo v\u00fdpo\u010dte mzdy, vo v\u00fdkazoch aj v ro\u010dnom z\u00fa\u010dtovan\u00ed dane.<\/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 pracovnej \u010dinnosti vs. dohoda o vykonan\u00ed pr\u00e1ce Autor Dobryuctovnik Publikovan\u00e9 23. June 2026 Zdie\u013eajte \u010dl\u00e1nok Dohody o pr\u00e1cach vykon\u00e1van\u00fdch mimo pracovn\u00e9ho pomeru s\u00fa pre firmy praktick\u00fdm n\u00e1strojom, ako pokry\u0165 pr\u00e1ce men\u0161ieho rozsahu bez vytv\u00e1rania trval\u00e9ho pracovn\u00e9ho miesta. Dohoda o vykonan\u00ed pr\u00e1ce a dohoda o pracovnej \u010dinnosti sa v\u0161ak riadia odli\u0161n\u00fdmi [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":3197,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-3189","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\/3189","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=3189"}],"version-history":[{"count":7,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/posts\/3189\/revisions"}],"predecessor-version":[{"id":3196,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/posts\/3189\/revisions\/3196"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/media\/3197"}],"wp:attachment":[{"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/media?parent=3189"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/categories?post=3189"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/tags?post=3189"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}