{"id":3260,"date":"2026-07-07T10:14:11","date_gmt":"2026-07-07T08:14:11","guid":{"rendered":"https:\/\/www.dobry-uctovnik.sk\/?p=3260"},"modified":"2026-07-08T15:24:21","modified_gmt":"2026-07-08T13:24:21","slug":"exekucne-zrazky-zo-mzdy-zamestnanca","status":"publish","type":"post","link":"https:\/\/www.dobry-uctovnik.sk\/en\/exekucne-zrazky-zo-mzdy-zamestnanca\/","title":{"rendered":"Exeku\u010dn\u00e9 zr\u00e1\u017eky zo mzdy zamestnanca od 1.7.2026"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"3260\" class=\"elementor elementor-3260\" 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___6ac887769210d\" ><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_6ac8877693354\" ><h1 class=\"post-title style-color \">Exeku\u010dn\u00e9 zr\u00e1\u017eky zo mzdy zamestnanca od 1.7.2026<\/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_6ac8877693dfb\" ><div class=\"post-featured-image \"><img fetchpriority=\"high\" decoding=\"async\" width=\"2560\" height=\"1482\" src=\"https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/07\/euro-currency-europe-inflation-eur-money-european-union-curreny-1-scaled.jpg\" class=\"attachment-full size-full wp-post-image\" alt=\"\" srcset=\"https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/07\/euro-currency-europe-inflation-eur-money-european-union-curreny-1-scaled.jpg 2560w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/07\/euro-currency-europe-inflation-eur-money-european-union-curreny-1-300x174.jpg 300w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/07\/euro-currency-europe-inflation-eur-money-european-union-curreny-1-1024x593.jpg 1024w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/07\/euro-currency-europe-inflation-eur-money-european-union-curreny-1-768x445.jpg 768w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/07\/euro-currency-europe-inflation-eur-money-european-union-curreny-1-1536x889.jpg 1536w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/07\/euro-currency-europe-inflation-eur-money-european-union-curreny-1-2048x1185.jpg 2048w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/07\/euro-currency-europe-inflation-eur-money-european-union-curreny-1-18x10.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_6ac8877694a95\" ><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_6ac88776954ca\" ><p class=\"post-date \">7. July 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_6ac8877696976\" ><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_6ac8877698bd6\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\"><\/h2><\/div><div class=\"heading-section-description\"><p>Zr\u00e1\u017eky zo mzdy patria medzi naj\u010dastej\u0161ie sp\u00f4soby vym\u00e1hania dlhov v pr\u00edpade, \u017ee je dl\u017en\u00edk zamestnan\u00fd. Naj\u010dastej\u0161ie sa vz\u0165ahuj\u00fa na dl\u017en\u00e9 sumy vo\u010di pois\u0165ovniam, bank\u00e1m, mobiln\u00fdm oper\u00e1torom, nebankov\u00fdm spolo\u010dnostiam alebo na v\u00fd\u017eivn\u00e9. Pri ich v\u00fdpo\u010dte je rozhoduj\u00faca <strong>\u010dist\u00e1 mzda zamestnanca<\/strong>, <strong>druh poh\u013ead\u00e1vky<\/strong> a <strong>nepostihnute\u013en\u00e9 sumy<\/strong>, ktor\u00e9 sa odv\u00edjaj\u00fa od \u017eivotn\u00e9ho minima. Od 1. j\u00fala 2026 platia nov\u00e9 sumy \u017eivotn\u00e9ho minima, a t\u00fdm aj nov\u00e9 nepostihnute\u013en\u00e9 sumy platn\u00e9 do 30. j\u00fana 2027.<\/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_6ac88776997ff\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Pr\u00e1vny r\u00e1mec zr\u00e1\u017eok zo mzdy<\/h2><\/div><div class=\"heading-section-description\"><p class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"7:1-7:72;697-768\">Skupiny zr\u00e1\u017eok zo mzdy a ich poradie upravuj\u00fa dve k\u013e\u00fa\u010dov\u00e9 pr\u00e1vne normy:<\/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=\"9:1-10:25;770-823\"><li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"9:1-9:29;770-798\"><strong>\u00a7 131 Z\u00e1konn\u00edka pr\u00e1ce<\/strong>,<\/li><li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"10:1-10:25;799-823\"><strong>Exeku\u010dn\u00fd poriadok<\/strong>.<\/li><\/ul><p class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"12:1-12:70;825-894\">Pod\u013ea Z\u00e1konn\u00edka pr\u00e1ce m\u00e1 zamestn\u00e1vate\u013e <strong>prednostne<\/strong> zrazi\u0165 zo mzdy:<\/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=\"14:1-20:84;896-1419\"><li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"14:1-14:33;896-928\">poistn\u00e9 na soci\u00e1lne poistenie,<\/li><li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"15:1-15:54;929-982\">preddavky poistn\u00e9ho na verejn\u00e9 zdravotn\u00e9 poistenie,<\/li><li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"16:1-16:77;983-1059\">nedoplatok z ro\u010dn\u00e9ho z\u00fa\u010dtovania preddavkov na verejn\u00e9 zdravotn\u00e9 poistenie,<\/li><li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"17:1-17:97;1060-1156\">pr\u00edspevok na doplnkov\u00e9 d\u00f4chodkov\u00e9 sporenie, ktor\u00e9 plat\u00ed zamestnanec pod\u013ea osobitn\u00e9ho predpisu,<\/li><li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"18:1-18:30;1157-1186\">preddavky na da\u0148 alebo da\u0148,<\/li><li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"19:1-19:149;1187-1335\">nedoplatok preddavku na da\u0148, da\u0148ov\u00fd nedoplatok, nedoplatok, ktor\u00fd vznikol zavinen\u00edm da\u0148ovn\u00edka na preddavku na da\u0148 a na dani vr\u00e1tane pr\u00edslu\u0161enstva,<\/li><li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"20:1-20:84;1336-1419\">nedoplatok z ro\u010dn\u00e9ho z\u00fa\u010dtovania preddavkov na da\u0148 z pr\u00edjmov zo z\u00e1vislej \u010dinnosti.<\/li><\/ul><p>\u00a0<\/p><p class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"22:1-22:101;1421-1521\"><strong>A\u017e po vykonan\u00ed vy\u0161\u0161ie uveden\u00fdch zr\u00e1\u017eok<\/strong> m\u00f4\u017ee zamestn\u00e1vate\u013e zrazi\u0165 zo mzdy \u010fal\u0161ie sumy, 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\" data-sourcepos=\"24:1-30:65;1523-2044\"><li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"24:1-24:58;1523-1580\">preddavok na mzdu, ktor\u00fd je zamestnanec povinn\u00fd vr\u00e1ti\u0165,<\/li><li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"25:1-25:79;1581-1659\">sumy postihnut\u00e9 v\u00fdkonom rozhodnutia nariaden\u00fdm s\u00fadom alebo spr\u00e1vnym org\u00e1nom,<\/li><li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"26:1-26:27;1660-1686\">pe\u0148a\u017en\u00e9 tresty a pokuty,<\/li><li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"27:1-27:173;1687-1859\">nepr\u00e1vom prijat\u00e9 sumy d\u00e1vok soci\u00e1lneho poistenia, \u0161t\u00e1tnych soci\u00e1lnych d\u00e1vok, d\u00e1vok v hmotnej n\u00fadzi \u010di pe\u0148a\u017en\u00fdch pr\u00edspevkov na kompenz\u00e1ciu \u0165a\u017ek\u00e9ho zdravotn\u00e9ho postihnutia,<\/li><li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"28:1-28:44;1860-1903\">nevy\u00fa\u010dtovan\u00e9 preddavky cestovn\u00fdch n\u00e1hrad,<\/li><li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"29:1-29:76;1904-1979\">n\u00e1hradu pr\u00edjmu pri PN alebo jej \u010das\u0165, na ktor\u00fa zamestnanec stratil n\u00e1rok,<\/li><li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"30:1-30:65;1980-2044\">n\u00e1hradu mzdy za dovolenku, na ktor\u00fa zamestnanec stratil n\u00e1rok.<\/li><\/ul><p class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"32:1-32:177;2046-2222\"><strong>In\u00e9 zr\u00e1\u017eky<\/strong> m\u00f4\u017ee zamestn\u00e1vate\u013e vykona\u0165 len na z\u00e1klade <strong>p\u00edsomnej dohody so zamestnancom<\/strong> o zr\u00e1\u017ekach zo mzdy alebo ak povinnos\u0165 takejto zr\u00e1\u017eky vypl\u00fdva z osobitn\u00e9ho predpisu.<\/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_6ac887769b2b4\" ><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_6ac887769bdc7\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Ako sa za\u010d\u00edna exek\u00facia formou zr\u00e1\u017eok zo mzdy<\/h2><\/div><div class=\"heading-section-description\"><p class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"36:1-36:124;2273-2396\">Vykonanie exek\u00facie zr\u00e1\u017ekami zo mzdy za\u010d\u00edna <strong>pr\u00edkazom na za\u010datie exek\u00facie<\/strong> a n\u00e1sledn\u00fdm <strong>pr\u00edkazom na vykonanie exek\u00facie<\/strong>.<\/p><p class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"38:1-38:22;2398-2419\">Postup je nasledovn\u00fd:<\/p><ol 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-decimal flex flex-col gap-1 pl-8 mb-3\" data-sourcepos=\"40:1-43:110;2421-2826\"><li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"40:1-40:107;2421-2527\"><strong>Exek\u00fator cez Soci\u00e1lnu pois\u0165ov\u0148u zist\u00ed zamestn\u00e1vate\u013ea<\/strong> dl\u017en\u00edka (teda subjekt, ktor\u00fd mu vypl\u00e1ca mzdu).<\/li><li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"41:1-41:113;2528-2640\"><strong>Upovedom\u00ed zamestn\u00e1vate\u013ea<\/strong> prostredn\u00edctvom \u017eiadosti o poskytnutie s\u00fa\u010dinnosti a pr\u00edkazu na za\u010datie exek\u00facie.<\/li><li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"42:1-42:76;2641-2716\"><strong>Pr\u00edkaz sa doru\u010d\u00ed do vlastn\u00fdch r\u00fak<\/strong> zamestn\u00e1vate\u013eovi aj zamestnancovi.<\/li><li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"43:1-43:110;2717-2826\">Doru\u010den\u00edm pr\u00edkazu vznik\u00e1 zamestn\u00e1vate\u013eovi <strong>povinnos\u0165 vypl\u00e1ca\u0165 exek\u00fatorovi zr\u00e1\u017eky<\/strong> z \u010distej mzdy dl\u017en\u00edka.<\/li><\/ol><\/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_6ac887769cabb\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">\u0160pecifick\u00e9 situ\u00e1cie<\/h2><\/div><div class=\"heading-section-description\"><p class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"47:1-47:208;2853-3060\"><strong>Viacero zamestn\u00e1vate\u013eov:<\/strong> Ak zamestnanec pober\u00e1 mzdu od viacer\u00fdch zamestn\u00e1vate\u013eov, pr\u00edkaz sa vz\u0165ahuje <strong>na v\u0161etky mzdy<\/strong>. Celkovo zrazen\u00e1 suma v\u0161ak nesmie prekro\u010di\u0165 hodnotu poh\u013ead\u00e1vky a jej pr\u00edslu\u0161enstva.<\/p><p class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"49:1-49:198;3062-3259\"><strong>Zmena zamestnania:<\/strong> Ak zamestnanec po doru\u010den\u00ed pr\u00edkazu zmen\u00ed zamestn\u00e1vate\u013ea, pr\u00edkaz sa <strong>vz\u0165ahuje aj na nov\u00e9ho zamestn\u00e1vate\u013ea<\/strong>. Zamestnanec mus\u00ed zmenu ozn\u00e1mi\u0165 exek\u00fatorovi <strong>do jedn\u00e9ho t\u00fd\u017ed\u0148a<\/strong>.<\/p><p class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"51:1-51:104;3261-3364\"><strong>Poberatelia d\u00f4chodku:<\/strong> Exeku\u010dn\u00e9 zr\u00e1\u017eky mo\u017eno vykona\u0165 aj z d\u00f4chodku vypl\u00e1can\u00e9ho Soci\u00e1lnou pois\u0165ov\u0148ou.<\/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_6ac887769d666\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Nepostihnute\u013en\u00e9 sumy od 1.7.2026 do 30.6.2027<\/h2><\/div><div class=\"heading-section-description\"><p class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"55:1-55:197;3416-3612\">Nepostihnute\u013en\u00e9 sumy predstavuj\u00fa <strong>\u010das\u0165 pr\u00edjmu, ktor\u00fa nemo\u017eno zamestnancovi zrazi\u0165<\/strong> ani pri exek\u00facii. Ide o z\u00e1konom chr\u00e1nen\u00e9 minimum, ktor\u00e9 m\u00e1 povinn\u00e9mu zabezpe\u010di\u0165 aspo\u0148 z\u00e1kladn\u00e9 \u017eivotn\u00e9 potreby.<\/p>\n<p class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"57:1-57:184;3614-3797\">Od 1. j\u00fala 2026 je \u017eivotn\u00e9 minimum na jednu plnolet\u00fa fyzick\u00fa osobu <strong>295,22 \u20ac<\/strong>. Z tejto sumy sa odv\u00edjaj\u00fa aj nov\u00e9 nepostihnute\u013en\u00e9 sumy pri exeku\u010dn\u00fdch zr\u00e1\u017ekach platn\u00e9 do 30. j\u00fana 2027.<\/p>\n<h3 class=\"text-text-100 mt-2 -mb-1 text-base font-bold\" data-sourcepos=\"59:1-59:40;3799-3838\">Kto sa pova\u017euje za vy\u017eivovan\u00fa osobu<\/h3>\n<p class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"61:1-61:210;3840-4049\">Vy\u017eivovan\u00fdmi osobami s\u00fa osoby, vo\u010di ktor\u00fdm m\u00e1 dl\u017en\u00edk vy\u017eivovaciu povinnos\u0165 pod\u013ea Z\u00e1kona o rodine napr\u00edklad <strong>man\u017eel, man\u017eelka alebo die\u0165a<\/strong>. Nepostihnute\u013en\u00e1 suma na vy\u017eivovan\u00fa osobu sa <strong>n\u00e1sob\u00ed ich po\u010dtom<\/strong>.<\/p>\n<p class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"63:1-63:11;4051-4061\"><strong>Pozor:<\/strong><\/p>\n<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=\"64:1-65:94;4062-4274\">\n<li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"64:1-64:119;4062-4180\">na die\u0165a alebo man\u017eela\/man\u017eelku, <strong>v prospech ktor\u00fdch sa exek\u00facia vykon\u00e1va<\/strong>, sa nepostihnute\u013en\u00e1 suma <strong>neuplatn\u00ed<\/strong>,<\/li>\n<li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"65:1-65:94;4181-4274\">man\u017eel alebo man\u017eelka sa pova\u017euj\u00fa za vy\u017eivovan\u00fa osobu <strong>aj vtedy, ak maj\u00fa vlastn\u00fd pr\u00edjem<\/strong>.<\/li>\n<\/ul>\n<h3 class=\"text-text-100 mt-2 -mb-1 text-base font-bold\" data-sourcepos=\"67:1-67:34;4276-4309\">Z\u00e1kladn\u00e9 nepostihnute\u013en\u00e9 sumy<\/h3>\n<div class=\"overflow-x-auto w-full px-2 mb-6\" data-sourcepos=\"69:1-72:54;4311-4472\">\n<table class=\"min-w-full border-collapse text-sm leading-[1.7] whitespace-normal\">\n<thead class=\"text-left\">\n<tr>\n<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\">Skupina<\/th>\n<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\">Nie je d\u00f4chodca<\/th>\n<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\">D\u00f4chodca<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">Na povinn\u00e9ho (140 % \u017dM)<\/td>\n<td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\"><strong>413,31 \u20ac<\/strong><\/td>\n<td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\"><strong>413,31 \u20ac<\/strong><\/td>\n<\/tr>\n<tr>\n<td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">Na vy\u017eivovan\u00fa osobu<\/td>\n<td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\"><strong>103,33 \u20ac<\/strong><\/td>\n<td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\"><strong>206,66 \u20ac<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h3 class=\"text-text-100 mt-2 -mb-1 text-base font-bold\" data-sourcepos=\"76:1-76:31;4504-4534\">Pri pokut\u00e1ch za priestupky<\/h3>\n<div class=\"overflow-x-auto w-full px-2 mb-6\" data-sourcepos=\"78:1-81:62;4536-4704\">\n<table class=\"min-w-full border-collapse text-sm leading-[1.7] whitespace-normal\">\n<thead class=\"text-left\">\n<tr>\n<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\">Skupina<\/th>\n<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\">Nie je d\u00f4chodca<\/th>\n<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\">D\u00f4chodca<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">Na povinn\u00e9ho (50 % \u017dM)<\/td>\n<td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\"><strong>147,61 \u20ac<\/strong><\/td>\n<td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\"><strong>147,61 \u20ac<\/strong><\/td>\n<\/tr>\n<tr>\n<td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">Na vy\u017eivovan\u00fa osobu (25 % \u017dM)<\/td>\n<td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\"><strong>73,81 \u20ac<\/strong><\/td>\n<td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\"><strong>73,81 \u20ac<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h3 class=\"text-text-100 mt-2 -mb-1 text-base font-bold\" data-sourcepos=\"85:1-85:43;4736-4778\">Pri zr\u00e1\u017eke v\u00fd\u017eivn\u00e9ho na malolet\u00e9 die\u0165a<\/h3>\n<div class=\"overflow-x-auto w-full px-2 mb-6\" data-sourcepos=\"87:1-90:53;4780-4929\">\n<table class=\"min-w-full border-collapse text-sm leading-[1.7] whitespace-normal\">\n<thead class=\"text-left\">\n<tr>\n<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\">Skupina<\/th>\n<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\">Nie je d\u00f4chodca<\/th>\n<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\">D\u00f4chodca<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">Na povinn\u00e9ho<\/td>\n<td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\"><strong>124,00 \u20ac<\/strong><\/td>\n<td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\"><strong>124,00 \u20ac<\/strong><\/td>\n<\/tr>\n<tr>\n<td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">Na vy\u017eivovan\u00fa osobu<\/td>\n<td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\"><strong>51,66 \u20ac<\/strong><\/td>\n<td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\"><strong>103,33 \u20ac<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h3 class=\"text-text-100 mt-2 -mb-1 text-base font-bold\" data-sourcepos=\"94:1-94:39;4961-4999\">Pri zr\u00e1\u017eke prednostn\u00fdch poh\u013ead\u00e1vok<\/h3>\n<div class=\"overflow-x-auto w-full px-2 mb-6\" data-sourcepos=\"96:1-99:53;5001-5161\">\n<table class=\"min-w-full border-collapse text-sm leading-[1.7] whitespace-normal\">\n<thead class=\"text-left\">\n<tr>\n<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\">Skupina<\/th>\n<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\">Nie je d\u00f4chodca<\/th>\n<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\">D\u00f4chodca<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">Na povinn\u00e9ho (100 % \u017dM)<\/td>\n<td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\"><strong>295,22 \u20ac<\/strong><\/td>\n<td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\"><strong>295,22 \u20ac<\/strong><\/td>\n<\/tr>\n<tr>\n<td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">Na vy\u017eivovan\u00fa osobu<\/td>\n<td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\"><strong>73,81 \u20ac<\/strong><\/td>\n<td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\"><strong>147,61 \u20ac<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h4 class=\"text-text-100 mt-2 -mb-1 text-base font-bold\" data-sourcepos=\"103:1-103:44;5193-5236\">Suma, nad ktor\u00fa sa zr\u00e1\u017ea bez obmedzenia<\/h4>\n<p class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"105:1-105:44;5238-5281\"><strong>1 239,93 \u20ac<\/strong><\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-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__12_6ac887769f3ff\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Postup v\u00fdpo\u010dtu exeku\u010dnej zr\u00e1\u017eky zo mzdy<\/h2><\/div><div class=\"heading-section-description\"><p class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"109:1-109:87;5327-5413\">Zr\u00e1\u017eky sa vykon\u00e1vaj\u00fa z <strong>\u010distej mzdy zamestnanca<\/strong>. Do \u010distej mzdy sa zapo\u010d\u00edtavaj\u00fa aj:<\/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=\"111:1-113:21;5415-5494\"><li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"111:1-111:37;5415-5451\">\u010dist\u00e9 odmeny za ved\u013eaj\u0161iu \u010dinnos\u0165,<\/li><li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"112:1-112:22;5452-5473\">n\u00e1borov\u00fd pr\u00edspevok,<\/li><li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"113:1-113:21;5474-5494\">hodnota natur\u00e1li\u00ed.<\/li><\/ul><p class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"115:1-115:38;5496-5533\"><strong>Do \u010distej mzdy sa nezapo\u010d\u00edtavaj\u00fa:<\/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=\"117:1-118:71;5535-5626\"><li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"117:1-117:21;5535-5555\">pr\u00eddavok na die\u0165a,<\/li><li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"118:1-118:71;5556-5626\">sumy poskytovan\u00e9 ako n\u00e1hrada n\u00e1kladov spojen\u00fdch s pracovn\u00fdm v\u00fdkonom.<\/li><\/ul><h3 class=\"text-text-100 mt-2 -mb-1 text-base font-bold\" data-sourcepos=\"120:1-120:28;5628-5655\">Tretinov\u00fd syst\u00e9m zr\u00e1\u017eok<\/h3><p class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"122:1-122:83;5657-5739\">Pri uplat\u0148ovan\u00ed zr\u00e1\u017eok sa pou\u017e\u00edva tzv. <strong>tretinov\u00fd syst\u00e9m<\/strong>. Postup je nasledovn\u00fd:<\/p><ol 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-decimal flex flex-col gap-1 pl-8 mb-3\" data-sourcepos=\"124:1-128:136;5741-6162\"><li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"124:1-124:63;5741-5803\">Zo mzdy zamestnanca sa <strong>odpo\u010d\u00edtaj\u00fa nepostihnute\u013en\u00e9 sumy<\/strong>.<\/li><li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"125:1-125:70;5804-5873\"><strong>Zvy\u0161ok \u010distej mzdy sa zaokr\u00fahli nadol<\/strong> na sumu delite\u013en\u00fa tromi.<\/li><li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"126:1-128:136;5874-6162\">\u010ealej sa postupuje pod\u013ea v\u00fd\u0161ky zvy\u0161ku:<br \/><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=\"127:4-128:136;5919-6162\"><li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"127:4-127:111;5919-6026\">ak je zvy\u0161ok <strong>men\u0161\u00ed ako 1 239,93 \u20ac<\/strong> (300 % z\u00e1kladnej sumy na povinn\u00e9ho), rozdel\u00ed sa na <strong>tri tretiny<\/strong>,<\/li><li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"128:4-128:136;6030-6162\">ak zvy\u0161ok <strong>presahuje 1 239,93 \u20ac<\/strong>, suma nad t\u00fato hranicu sa zr\u00e1\u017ea <strong>bez obmedzenia<\/strong> a suma 1 239,93 \u20ac sa rozdel\u00ed na tri tretiny.<\/li><\/ul><\/li><\/ol><h3 class=\"text-text-100 mt-2 -mb-1 text-base font-bold\" data-sourcepos=\"130:1-130:44;6164-6207\">Ak\u00e1 \u010das\u0165 sa zr\u00e1\u017ea pod\u013ea typu poh\u013ead\u00e1vky<\/h3><div class=\"overflow-x-auto w-full px-2 mb-6\" data-sourcepos=\"132:1-135:64;6209-6386\"><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\">Typ poh\u013ead\u00e1vky<\/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\">Maxim\u00e1lna zr\u00e1\u017eka<\/th><\/tr><\/thead><tbody><tr><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">Neprednostn\u00e1 poh\u013ead\u00e1vka<\/td><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\"><strong>1 tretina<\/strong> zo zvy\u0161ku \u010distej mzdy<\/td><\/tr><tr><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">Prednostn\u00e1 poh\u013ead\u00e1vka<\/td><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\"><strong>2 tretiny<\/strong> zo zvy\u0161ku \u010distej mzdy<\/td><\/tr><\/tbody><\/table><\/div><p class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"139:1-139:199;6418-6616\">Prednostn\u00e9 poh\u013ead\u00e1vky sa uspokojuj\u00fa najprv <strong>z druhej tretiny<\/strong>. Ak druh\u00e1 tretina nesta\u010d\u00ed, uspokojuj\u00fa sa spolu s ostatn\u00fdmi poh\u013ead\u00e1vkami aj z prvej tretiny. Tretia tretina zost\u00e1va v\u017edy dl\u017en\u00edkovi.<\/p><p class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"141:1-141:54;6618-6671\">Zr\u00e1\u017eky prebiehaj\u00fa a\u017e do \u00fapln\u00e9ho splatenia poh\u013ead\u00e1vky.<\/p><h2 class=\"text-text-100 mt-3 -mb-1 text-[1.125rem] font-bold\" data-sourcepos=\"143:1-143:38;6673-6710\">Pr\u00e1ceneschopnos\u0165 a exeku\u010dn\u00e9 zr\u00e1\u017eky<\/h2><p class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"145:1-145:77;6712-6788\">Ak je dl\u017en\u00edk pr\u00e1ceneschopn\u00fd <strong>viac ako 10 dn\u00ed<\/strong>, platia \u0161pecifick\u00e9 pravidl\u00e1:<\/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=\"147:1-149:112;6790-7111\"><li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"147:1-147:123;6790-6912\"><strong>zamestn\u00e1vate\u013e ozn\u00e1mi PN exek\u00fatorovi<\/strong> spolu s inform\u00e1ciou, ktor\u00e1 pobo\u010dka Soci\u00e1lnej pois\u0165ovne bude vypl\u00e1ca\u0165 nemocensk\u00e9,<\/li><li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"148:1-148:87;6913-6999\">exek\u00fator n\u00e1sledne <strong>doru\u010d\u00ed exeku\u010dn\u00fd pr\u00edkaz pr\u00edslu\u0161nej pobo\u010dke Soci\u00e1lnej pois\u0165ovne<\/strong>,<\/li><li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"149:1-149:112;7000-7111\">po skon\u010den\u00ed PN zamestn\u00e1vate\u013e <strong>op\u00e4\u0165 ozn\u00e1mi t\u00fato skuto\u010dnos\u0165<\/strong> exek\u00fatorovi a zr\u00e1\u017eky pokra\u010duj\u00fa u zamestn\u00e1vate\u013ea.<\/li><\/ul><p class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"151:1-151:133;7113-7245\">Zamestn\u00e1vate\u013e m\u00e1 rovnak\u00fa <strong>oznamovaciu povinnos\u0165 pri materskej a rodi\u010dovskej dovolenke a<\/strong>ko pri n\u00e1stupe, tak aj pri jej skon\u010den\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-c44f516 elementor-widget elementor-widget-jkit_heading\" data-id=\"c44f516\" 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_6ac88776a09a9\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Pr\u00edklad v\u00fdpo\u010dtu exeku\u010dnej zr\u00e1\u017eky zo mzdy<\/h2><\/div><div class=\"heading-section-description\"><p class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"155:1-155:232;7292-7523\">Zamestnanec je \u017eenat\u00fd a s man\u017eelkou sa star\u00e1 o jedno nezaopatren\u00e9 die\u0165a. Exeku\u010dn\u00fd pr\u00edkaz bol vydan\u00fd na sumu <strong>350 \u20ac<\/strong> (neprednostn\u00e1 poh\u013ead\u00e1vka). Zamestnanec <strong>nie je poberate\u013eom d\u00f4chodku<\/strong> a jeho \u010dist\u00e1 mzda predstavuje <strong>1 470 \u20ac<\/strong>.<\/p><h3 class=\"text-text-100 mt-2 -mb-1 text-base font-bold\" data-sourcepos=\"157:1-157:46;7525-7570\">Krok 1: Odpo\u010d\u00edtanie nepostihnute\u013en\u00fdch s\u00fam<\/h3><div class=\"overflow-x-auto w-full px-2 mb-6\" data-sourcepos=\"159:1-164:50;7572-7790\"><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\">Nepostihnute\u013en\u00e1 suma na dl\u017en\u00edka<\/td><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">413,31 \u20ac<\/td><\/tr><tr><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">Nepostihnute\u013en\u00e1 suma na man\u017eelku<\/td><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">103,33 \u20ac<\/td><\/tr><tr><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">Nepostihnute\u013en\u00e1 suma na die\u0165a<\/td><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">103,33 \u20ac<\/td><\/tr><tr><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\"><strong>Nepostihnute\u013en\u00e9 sumy spolu<\/strong><\/td><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\"><strong>619,97 \u20ac<\/strong><\/td><\/tr><\/tbody><\/table><\/div><h3 class=\"text-text-100 mt-2 -mb-1 text-base font-bold\" data-sourcepos=\"166:1-166:36;7792-7827\">Krok 2: V\u00fdpo\u010det zvy\u0161ku a zr\u00e1\u017eky<\/h3><div class=\"overflow-x-auto w-full px-2 mb-6\" data-sourcepos=\"168:1-174:39;7829-8072\"><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\">\u010cist\u00e1 mzda zamestnanca<\/td><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">1 470,00 \u20ac<\/td><\/tr><tr><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">Nepostihnute\u013en\u00e9 sumy spolu<\/td><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">\u2212 619,97 \u20ac<\/td><\/tr><tr><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">Zvy\u0161ok \u010distej mzdy<\/td><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">850,03 \u20ac<\/td><\/tr><tr><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">Zvy\u0161ok zaokr\u00fahlen\u00fd nadol (delite\u013en\u00fd tromi)<\/td><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">850,02 \u20ac<\/td><\/tr><tr><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">Prv\u00e1 tretina zvy\u0161ku<\/td><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\"><strong>283,34 \u20ac<\/strong><\/td><\/tr><\/tbody><\/table><\/div><h3 class=\"text-text-100 mt-2 -mb-1 text-base font-bold\" data-sourcepos=\"176:1-176:13;8074-8086\">V\u00fdsledok<\/h3><p class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"178:1-178:168;8088-8255\">Pri neprednostnej poh\u013ead\u00e1vke je mo\u017en\u00e9 zrazi\u0165 <strong>jednu tretinu<\/strong> zo zvy\u0161ku, teda <strong>283,34 \u20ac<\/strong>. Zamestnancovi bude na \u00fa\u010det vyplaten\u00e1 suma <strong>1 186,66 \u20ac<\/strong> (1 470 \u2212 283,34).<\/p><p class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"180:1-180:127;8257-8383\">Ke\u010f\u017ee exeku\u010dn\u00fd pr\u00edkaz bol vydan\u00fd na sumu 350 \u20ac, <strong>zvy\u0161n\u00e1 \u010das\u0165 poh\u013ead\u00e1vky (66,66 \u20ac)<\/strong> sa zraz\u00ed v nasleduj\u00facom v\u00fdplatnom obdob\u00ed.<\/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 Exeku\u010dn\u00e9 zr\u00e1\u017eky zo mzdy zamestnanca od 1.7.2026 Autor Dobryuctovnik Publikovan\u00e9 7. July 2026 Zdie\u013eajte \u010dl\u00e1nok Zr\u00e1\u017eky zo mzdy patria medzi naj\u010dastej\u0161ie sp\u00f4soby vym\u00e1hania dlhov v pr\u00edpade, \u017ee je dl\u017en\u00edk zamestnan\u00fd. Naj\u010dastej\u0161ie sa vz\u0165ahuj\u00fa na dl\u017en\u00e9 sumy vo\u010di pois\u0165ovniam, bank\u00e1m, mobiln\u00fdm oper\u00e1torom, nebankov\u00fdm spolo\u010dnostiam alebo na v\u00fd\u017eivn\u00e9. Pri ich v\u00fdpo\u010dte je rozhoduj\u00faca \u010dist\u00e1 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":3276,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-3260","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\/3260","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=3260"}],"version-history":[{"count":30,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/posts\/3260\/revisions"}],"predecessor-version":[{"id":3295,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/posts\/3260\/revisions\/3295"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/media\/3276"}],"wp:attachment":[{"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/media?parent=3260"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/categories?post=3260"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/tags?post=3260"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}