{"id":3407,"date":"2026-08-26T09:15:51","date_gmt":"2026-08-26T07:15:51","guid":{"rendered":"https:\/\/www.dobry-uctovnik.sk\/?p=3407"},"modified":"2026-08-26T09:26:15","modified_gmt":"2026-08-26T07:26:15","slug":"ako-si-vyplacat-peniaze-z-s-r-o","status":"publish","type":"post","link":"https:\/\/www.dobry-uctovnik.sk\/en\/ako-si-vyplacat-peniaze-z-s-r-o\/","title":{"rendered":"Ako si vypl\u00e1ca\u0165 peniaze z s. r. o."},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"3407\" class=\"elementor elementor-3407\" 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___6a99baa7a6e74\" ><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_6a99baa7a81d0\" ><h1 class=\"post-title style-color \">Ako si vypl\u00e1ca\u0165 peniaze z s. r. o.<\/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_6a99baa7a8c02\" ><div class=\"post-featured-image \"><img fetchpriority=\"high\" decoding=\"async\" width=\"2560\" height=\"1709\" src=\"https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/08\/euro-banknote-50-nominal-female-hand-wallet-with-money-background-scaled.jpg\" class=\"attachment-full size-full wp-post-image\" alt=\"\" srcset=\"https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/08\/euro-banknote-50-nominal-female-hand-wallet-with-money-background-scaled.jpg 2560w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/08\/euro-banknote-50-nominal-female-hand-wallet-with-money-background-300x200.jpg 300w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/08\/euro-banknote-50-nominal-female-hand-wallet-with-money-background-1024x684.jpg 1024w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/08\/euro-banknote-50-nominal-female-hand-wallet-with-money-background-768x513.jpg 768w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/08\/euro-banknote-50-nominal-female-hand-wallet-with-money-background-1536x1025.jpg 1536w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/08\/euro-banknote-50-nominal-female-hand-wallet-with-money-background-2048x1367.jpg 2048w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/08\/euro-banknote-50-nominal-female-hand-wallet-with-money-background-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_6a99baa7a979c\" ><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_6a99baa7aa15a\" ><p class=\"post-date \">26. August 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_6a99baa7ab4c5\" ><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_6a99baa7ad6ba\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\"><\/h2><\/div><div class=\"heading-section-description\"><p>Vysok\u00e9 odvodov\u00e9 za\u0165a\u017eenie viedlo mnoh\u00fdch \u017eivnostn\u00edkov k prechodu na podnikanie formou spolo\u010dnosti s ru\u010den\u00edm obmedzen\u00fdm. Pod\u013ea Finstatu vzniklo od 1.1.2026 do 19.8.2026 na Slovensku <strong>21 013 s.r.o.<\/strong>, \u010do predstavuje takmer 90 % po\u010dtu za cel\u00fd minul\u00fd rok. Tis\u00edce podnikate\u013eov tak bud\u00fa prv\u00fdkr\u00e1t rie\u0161i\u0165 ot\u00e1zku, ako si zaroben\u00e9 peniaze zo spolo\u010dnosti vyplati\u0165. Na rozdiel od \u017eivnosti, kde mo\u017eno s prostriedkami disponova\u0165 okam\u017eite, pri s.r.o. existuje viacero mo\u017enost\u00ed s odli\u0161n\u00fdmi da\u0148ov\u00fdmi a odvodov\u00fdmi dopadmi.<\/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_6a99baa7ae14e\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Ako si vybra\u0165 vhodn\u00fd sp\u00f4sob<\/h2><\/div><div class=\"heading-section-description\"><p dir=\"ltr\">Neexistuje univerz\u00e1lne najv\u00fdhodnej\u0161ia forma. Vhodnos\u0165 z\u00e1vis\u00ed od konkr\u00e9tnej situ\u00e1cie podnikate\u013ea. Pred rozhodnut\u00edm je potrebn\u00e9 zodpoveda\u0165 dve ot\u00e1zky:<\/p><ol dir=\"ltr\"><li><strong>Potrebujem peniaze priebe\u017ene po\u010das roka, alebo mi sta\u010d\u00ed vyplatenie po skon\u010den\u00ed \u00fa\u010dtovn\u00e9ho obdobia?<\/strong><\/li><li><strong>Je pre m\u0148a d\u00f4le\u017eit\u00e9, ak\u00fd vplyv m\u00e1 nastavenie v\u00fdplat na d\u00e1vky zo Soci\u00e1lnej pois\u0165ovne<\/strong> (nemocensk\u00e9, d\u00f4chodok a podobne)?<\/li><\/ol><p dir=\"ltr\">Jednotliv\u00e9 formy je z\u00e1rove\u0148 mo\u017en\u00e9 navz\u00e1jom kombinova\u0165 a dosiahnu\u0165 tak optim\u00e1lne nastavenie.<\/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_6a99baa7af51f\" ><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_6a99baa7aff6f\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Preh\u013ead mo\u017enost\u00ed<\/h2><\/div><div class=\"heading-section-description\"><table><thead><tr><th scope=\"col\">Forma v\u00fdplaty<\/th><th scope=\"col\">Odvody<\/th><th scope=\"col\">Da\u0148<\/th><\/tr><\/thead><tbody><tr><td>Podiel na zisku (dividenda)<\/td><td>nie<\/td><td>zr\u00e1\u017ekov\u00e1 7 %<\/td><\/tr><tr><td>Mzda spolo\u010dn\u00edka<\/td><td>\u00e1no<\/td><td>19 \u2013 35 %<\/td><\/tr><tr><td>Odmena konate\u013ea<\/td><td>\u00e1no<\/td><td>19 \u2013 35 %<\/td><\/tr><tr><td>Cestovn\u00e9 n\u00e1hrady<\/td><td>nie<\/td><td>nie<\/td><\/tr><tr><td>Autorsk\u00e1 zmluva<\/td><td>\u00e1no<\/td><td>19 \u2013 35 %<\/td><\/tr><tr><td>Licen\u010dn\u00e1 zmluva<\/td><td>nie<\/td><td>19 \u2013 35 %<\/td><\/tr><tr><td>Pren\u00e1jom nehnute\u013enosti<\/td><td>nie<\/td><td>19 \u2013 35 %<\/td><\/tr><tr><td>P\u00f4\u017ei\u010dka spolo\u010dn\u00edka<\/td><td>nie<\/td><td>nie (nejde o pr\u00edjem)<\/td><\/tr><\/tbody><\/table><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-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_6a99baa7b1045\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Vyplatenie podielu na zisku (dividendy)<\/h2><\/div><div class=\"heading-section-description\"><p dir=\"ltr\">Po skon\u010den\u00ed \u00fa\u010dtovn\u00e9ho obdobia, ktor\u00fdm je zv\u00e4\u010d\u0161a kalend\u00e1rny rok, m\u00e1 spolo\u010dn\u00edk pr\u00e1vo na vyplatenie podielu na zisku. \u010cist\u00fd zisk sa vypo\u010d\u00edta ako rozdiel medzi celkov\u00fdmi v\u00fdnosmi a celkov\u00fdmi n\u00e1kladmi vr\u00e1tane dane z pr\u00edjmov.<\/p><p dir=\"ltr\">Zisk mo\u017eno vyplati\u0165 aj po \u010dastiach, v\u017edy v\u0161ak <strong>najsk\u00f4r po skon\u010den\u00ed \u00fa\u010dtovn\u00e9ho obdobia<\/strong>. Preddavky na dividendy vypl\u00e1ca\u0165 nemo\u017eno.<\/p><h4 dir=\"ltr\">Podmienky vyplatenia<\/h4><p dir=\"ltr\">K vyplateniu zisku m\u00f4\u017ee d\u00f4js\u0165 len ak spolo\u010dnos\u0165:<\/p><ul dir=\"ltr\"><li><strong>nem\u00e1 neuhraden\u00e9 straty<\/strong> z minul\u00fdch rokov,<\/li><li><strong>m\u00e1 vytvoren\u00fa pr\u00edslu\u0161n\u00fa \u010das\u0165 rezervn\u00e9ho fondu<\/strong>.<\/li><\/ul><p dir=\"ltr\">Ak tieto podmienky nie s\u00fa splnen\u00e9, \u010das\u0165 zisku mus\u00ed pokry\u0165 straty, \u010das\u0165 tvorbu rezervn\u00e9ho fondu a spolo\u010dn\u00edk si m\u00f4\u017ee vyplati\u0165 len zost\u00e1vaj\u00facu hodnotu.<\/p><h4 dir=\"ltr\">Zdanenie<\/h4><p dir=\"ltr\">Pri v\u00fdplate spolo\u010dn\u00edkovi \u2013 fyzickej osobe podlieha transakcia <strong>jedine zr\u00e1\u017ekovej dani<\/strong>. Odvody ani in\u00e9 poplatky sa neuplat\u0148uj\u00fa.<\/p><div dir=\"ltr\"><table><thead><tr><th scope=\"col\">Obdobie<\/th><th scope=\"col\">Sadzba zr\u00e1\u017ekovej dane<\/th><\/tr><\/thead><tbody><tr><td>2017 \u2013 2023<\/td><td>7 %<\/td><\/tr><tr><td>2024<\/td><td>10 %<\/td><\/tr><tr><td>od 2025<\/td><td><strong>7 %<\/strong><\/td><\/tr><\/tbody><\/table><\/div><p dir=\"ltr\"><em>Zdroj: Vlastn\u00e9 spracovanie<\/em><\/p><p dir=\"ltr\">Zr\u00e1\u017ekov\u00fa da\u0148 odv\u00e1dza za spolo\u010dn\u00edka priamo spolo\u010dnos\u0165 na \u00fa\u010det da\u0148ov\u00e9ho \u00faradu a pod\u00e1va ozn\u00e1menie o zrazen\u00ed a odveden\u00ed dane. Sumu o\u010disten\u00fa o zr\u00e1\u017ekov\u00fa da\u0148 vyplat\u00ed spolo\u010dn\u00edkovi na s\u00fakromn\u00fd \u00fa\u010det alebo v hotovosti. Pri hotovostnej v\u00fdplate treba re\u0161pektova\u0165 <strong>limit 5 000 eur<\/strong>.<\/p><h4 dir=\"ltr\">V\u00fdhody a nev\u00fdhody<\/h4><p dir=\"ltr\"><strong>V\u00fdhody:<\/strong><\/p><ul dir=\"ltr\"><li>z podielu na zisku sa neplatia \u017eiadne odvody,<\/li><li>zr\u00e1\u017ekov\u00e1 da\u0148 7 % (pri mzde by da\u0148 z pr\u00edjmov dosahovala minim\u00e1lne 19 %).<\/li><\/ul><p dir=\"ltr\"><strong>Nev\u00fdhody:<\/strong><\/p><ul dir=\"ltr\"><li>v\u00fdplata mo\u017en\u00e1 a\u017e po skon\u010den\u00ed \u00fa\u010dtovn\u00e9ho obdobia,<\/li><li>nevznik\u00e1 soci\u00e1lne poistenie, teda ani n\u00e1rok na soci\u00e1lne d\u00e1vky,<\/li><li>ak majite\u013e s.r.o. nem\u00e1 in\u00e9ho platite\u013ea zdravotn\u00e9ho poistenia, mus\u00ed sa sta\u0165 samoplatite\u013eom.<\/li><\/ul><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-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_6a99baa7b223f\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Mzda spolo\u010dn\u00edka a odmena konate\u013ea<\/h2><\/div><div class=\"heading-section-description\"><p dir=\"ltr\">Obe formy podliehaj\u00fa odvodov\u00e9mu aj da\u0148ov\u00e9mu za\u0165a\u017eeniu, l\u00ed\u0161ia sa v\u0161ak pr\u00e1vnym re\u017eimom a s\u00favisiacimi povinnos\u0165ami.<\/p><div dir=\"ltr\"><table><thead><tr><th scope=\"col\">\u00a0<\/th><th scope=\"col\">Mzda spolo\u010dn\u00edka<\/th><th scope=\"col\">Odmena konate\u013ea<\/th><\/tr><\/thead><tbody><tr><td>Pr\u00e1vny predpis<\/td><td>Z\u00e1konn\u00edk pr\u00e1ce (\u010d. 311\/2001 Z. z.)<\/td><td>Obchodn\u00fd z\u00e1konn\u00edk (\u010d. 513\/1991 Zb.)<\/td><\/tr><tr><td>Typ vz\u0165ahu<\/td><td>pracovnopr\u00e1vny<\/td><td>obchodnoz\u00e1v\u00e4zkov\u00fd<\/td><\/tr><tr><td>Minim\u00e1lna mzda<\/td><td>plat\u00ed<\/td><td>neplat\u00ed<\/td><\/tr><tr><td>Povinnosti (BOZP, soci\u00e1lny fond, dovolenka)<\/td><td>\u00e1no<\/td><td>nie<\/td><\/tr><\/tbody><\/table><\/div><p dir=\"ltr\"><em>Zdroj: Vlastn\u00e9 spracovanie<\/em><\/p><p dir=\"ltr\">Pri <strong>mzde spolo\u010dn\u00edka<\/strong> mus\u00ed spolo\u010dnos\u0165 dodr\u017eiava\u0165 v\u0161etky povinnosti vypl\u00fdvaj\u00face zo Z\u00e1konn\u00edka pr\u00e1ce. Spolo\u010dn\u00edk m\u00f4\u017ee uplatni\u0165 nezdanite\u013en\u00e9 \u010dasti z\u00e1kladu dane aj da\u0148ov\u00e9 bonusy.<\/p><p dir=\"ltr\">Pri <strong>odmene konate\u013ea<\/strong> sa povinnosti zo Z\u00e1konn\u00edka pr\u00e1ce neuplat\u0148uj\u00fa a v\u00fd\u0161ka odmeny m\u00f4\u017ee by\u0165 nastaven\u00e1 \u013eubovo\u013ene. Neplatia pre \u0148u limity minim\u00e1lnej mzdy. Pri nastavovan\u00ed v\u00fd\u0161ky odpor\u00fa\u010dame zoh\u013eadni\u0165 minim\u00e1lny preddavok do zdravotnej pois\u0165ovne, ktor\u00fd pre rok 2026 predstavuje <strong>45,45 eura mesa\u010dne<\/strong>.<\/p><p dir=\"ltr\">Ak spolo\u010dn\u00edk alebo konate\u013e nem\u00e1 in\u00fd pomer \u010di \u017eivnos\u0165, z ktorej sa uhr\u00e1dzaj\u00fa platby do zdravotnej pois\u0165ovne, je t\u00e1to forma vhodn\u00e1 ako <strong>doplnok k in\u00e9mu sp\u00f4sobu v\u00fdplaty<\/strong>. Zabezpe\u010d\u00ed povinn\u00e9 platby do zdravotnej pois\u0165ovne a z\u00e1rove\u0148 soci\u00e1lne poistenie.<\/p><h4 dir=\"ltr\">V\u00fdhody a nev\u00fdhody<\/h4><p dir=\"ltr\"><strong>V\u00fdhody:<\/strong><\/p><ul dir=\"ltr\"><li>pravideln\u00e9 vypl\u00e1canie po\u010das roka,<\/li><li>n\u00e1klady na mzdu, respekt\u00edve odmenu zni\u017euj\u00fa z\u00e1klad dane spolo\u010dnosti,<\/li><li>mo\u017enos\u0165 meni\u0165 v\u00fd\u0161ku odmeny,<\/li><li>pokryt\u00fd preddavok na zdravotn\u00e9 poistenie,<\/li><li>soci\u00e1lne poistenie a mo\u017en\u00fd n\u00e1rok na d\u00e1vky.<\/li><\/ul><p dir=\"ltr\"><strong>Nev\u00fdhody:<\/strong><\/p><ul dir=\"ltr\"><li>odvodov\u00e9 za\u0165a\u017eenie (pri mzde 14,4 % na strane zamestnanca a 36,2 % na strane zamestn\u00e1vate\u013ea),<\/li><li>da\u0148 z pr\u00edjmov so sadzbami 19 %, 25 %, 30 % a 35 % pod\u013ea v\u00fd\u0161ky z\u00e1kladu dane,<\/li><li>nutnos\u0165 vies\u0165 mzdov\u00fa agendu.<\/li><\/ul><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-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_6a99baa7b348b\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Cestovn\u00e9 n\u00e1hrady<\/h2><\/div><div class=\"heading-section-description\"><p dir=\"ltr\">Ak si \u010dinnos\u0165 spolo\u010dnosti vy\u017eaduje \u010dast\u00e9 cestovanie za obchodn\u00fdmi partnermi alebo z\u00e1kazn\u00edkmi, vznik\u00e1 n\u00e1rok na preplatenie cestovn\u00fdch n\u00e1hrad a di\u00e9t \u2013 za predpokladu, \u017ee sa nepou\u017e\u00edvaj\u00fa firemn\u00e9 dopravn\u00e9 prostriedky.<\/p><p dir=\"ltr\">Pri \u00fa\u010dele pracovnej cesty treba rozli\u0161ova\u0165, \u010di ju fyzick\u00e1 osoba vykon\u00e1va <strong>ako konate\u013e<\/strong> (napr\u00edklad uzatvorenie zmluvy) alebo <strong>ako spolo\u010dn\u00edk<\/strong> (v\u00fdkon \u010dinnosti). Pri jednoosobov\u00fdch s.r.o., kde je konate\u013e z\u00e1rove\u0148 spolo\u010dn\u00edkom, s\u00fa oba \u00fa\u010dely v poriadku.<\/p><p dir=\"ltr\">Preplatenie cestovn\u00fdch n\u00e1hrad <strong>nepodlieha da\u0148ov\u00e9mu ani odvodov\u00e9mu za\u0165a\u017eeniu<\/strong> a n\u00e1klady na ne s\u00fa n\u00e1kladmi spolo\u010dnosti.<\/p><p dir=\"ltr\">Pri pou\u017eit\u00ed s\u00fakromn\u00e9ho vozidla na pracovn\u00e9 \u00fa\u010dely vznik\u00e1 n\u00e1rok na:<\/p><ul dir=\"ltr\"><li><strong>n\u00e1hradu za pou\u017eitie vozidla<\/strong>,<\/li><li><strong>n\u00e1hradu za spotrebovan\u00e9 pohonn\u00e9 hmoty<\/strong>.<\/li><\/ul><p dir=\"ltr\">Za takto pou\u017eit\u00e9 vozidlo je potrebn\u00e9 po skon\u010den\u00ed zda\u0148ovacieho obdobia odvies\u0165 <strong>da\u0148 z motorov\u00fdch vozidiel<\/strong>. N\u00e1rok sa uplat\u0148uje cez vy\u00fa\u010dtovanie pracovnej cesty s rozpisom priebehu cesty, pou\u017eit\u00e9ho vozidla a prejden\u00fdch kilometrov.<\/p><p dir=\"ltr\"><strong>Nev\u00fdhody:<\/strong> nepravideln\u00e9 vypl\u00e1canie, v\u00fd\u0161ka z\u00e1vis\u00ed od re\u00e1lne vynalo\u017een\u00fdch v\u00fddavkov, spolo\u010dnos\u0165 mus\u00ed preuk\u00e1za\u0165 s\u00favislos\u0165 ciest s dosahovan\u00edm pr\u00edjmov a za pou\u017eit\u00e9 vozidl\u00e1 odvies\u0165 da\u0148 z motorov\u00fdch vozidiel.<\/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-d0528e0 elementor-widget elementor-widget-jkit_heading\" data-id=\"d0528e0\" 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_6a99baa7b4113\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">\u010eal\u0161ie mo\u017enosti<\/h2><\/div><div class=\"heading-section-description\"><p dir=\"ltr\">Nasleduj\u00face formy odpor\u00fa\u010dame d\u00f4kladne zv\u00e1\u017ei\u0165 a nastavi\u0165 s odborn\u00edkom.<\/p><h4 dir=\"ltr\">Autorsk\u00e1 zmluva<\/h4><p dir=\"ltr\">Ak pre spolo\u010dnos\u0165 p\u00ed\u0161ete \u010dl\u00e1nky, texty alebo napr\u00edklad v IT sektore vytv\u00e1rate k\u00f3d, m\u00f4\u017eete s vlastnou s.r.o. uzatvori\u0165 autorsk\u00fa zmluvu. Nastavenie odmeny je na v\u00e1s, mus\u00ed v\u0161ak by\u0165 dodr\u017ean\u00fd <strong>princ\u00edp trhovej ceny<\/strong> a veden\u00e1 d\u00f4kladn\u00e1 dokument\u00e1cia pre pr\u00edpad da\u0148ovej kontroly.<\/p><p dir=\"ltr\">Ide o <strong>akt\u00edvny pr\u00edjem<\/strong>, ktor\u00fd fyzick\u00e1 osoba zda\u0148uje vo svojom da\u0148ovom priznan\u00ed. Podlieha da\u0148ov\u00e9mu aj odvodov\u00e9mu za\u0165a\u017eeniu. Mo\u017eno uplatni\u0165 nezdanite\u013en\u00e9 \u010dasti z\u00e1kladu dane, da\u0148ov\u00e9 bonusy aj pau\u0161\u00e1lne v\u00fddavky.<\/p><h4 dir=\"ltr\">Licen\u010dn\u00e1 zmluva<\/h4><p dir=\"ltr\">Ak ako fyzick\u00e1 osoba disponujete patentom alebo ochrannou zn\u00e1mkou na firemn\u00e9 logo, ktor\u00e9 spolo\u010dnos\u0165 pou\u017e\u00edva, m\u00f4\u017eete uzatvori\u0165 licen\u010dn\u00fa zmluvu za jeho pou\u017eitie. V\u00fd\u0161ka odmeny m\u00f4\u017ee by\u0165 podmienen\u00e1 napr\u00edklad obratom spolo\u010dnosti za mesiac alebo rok.<\/p><p dir=\"ltr\">Ide o <strong>pas\u00edvny pr\u00edjem<\/strong>, ktor\u00fd fyzick\u00e1 osoba zda\u0148uje v da\u0148ovom priznan\u00ed. <strong>Nepodlieha odvodom<\/strong>, len dani z pr\u00edjmov. Mo\u017eno uplatni\u0165 pau\u0161\u00e1lne v\u00fddavky, <strong>nie v\u0161ak<\/strong> nezdanite\u013en\u00e9 \u010dasti z\u00e1kladu dane ani da\u0148ov\u00e9 bonusy.<\/p><p dir=\"ltr\">V\u00fd\u0161ka odmeny mus\u00ed by\u0165 nastaven\u00e1 trhovo pod\u013ea princ\u00edpov transferov\u00e9ho oce\u0148ovania. Odpor\u00fa\u010dame vies\u0165 d\u00f4kladn\u00fa dokument\u00e1ciu transakcie \u2013 napr\u00edklad s\u00fapis pou\u017eit\u00ed a presn\u00e9 parametre pou\u017e\u00edvan\u00e9ho diela.<\/p><h4 dir=\"ltr\">Faktur\u00e1cia do vlastnej s.r.o.<\/h4><p dir=\"ltr\">Ide o <strong>jedno z najrizikovej\u0161\u00edch rie\u0161en\u00ed<\/strong>. Fyzick\u00e1 osoba si vo v\u00e4\u010d\u0161ine pr\u00edpadov fakturuje \u010dinnos\u0165, ktor\u00e1 je samotn\u00fdm predmetom podnikania danej s.r.o. Mnoh\u00e9 takto nastaven\u00e9 faktur\u00e1cie nemaj\u00fa racion\u00e1lne zd\u00f4vodnenie, \u010do m\u00f4\u017ee by\u0165 problematick\u00e9 pri da\u0148ovej kontrole.<\/p><p dir=\"ltr\">Pri aktu\u00e1lnom odvodovom za\u0165a\u017een\u00ed u\u017e tento variant nevych\u00e1dza v\u00fdhodne ani v porovnan\u00ed s ostatn\u00fdmi formami, preto sa d\u00e1 o\u010dak\u00e1va\u0165 postupn\u00fd \u00fastup od jeho vyu\u017e\u00edvania. Pr\u00edjem sa zda\u0148uje za rovnak\u00fdch podmienok ako autorsk\u00e1 odmena.<\/p><h4 dir=\"ltr\">Pren\u00e1jom nehnute\u013enosti vlastnej s.r.o.<\/h4><p dir=\"ltr\">Ak m\u00e1 spolo\u010dnos\u0165 s\u00eddlo alebo kancel\u00e1rie vo vami vlastnenej nehnute\u013enosti, m\u00f4\u017eete uzatvori\u0165 zmluvu o n\u00e1jme a n\u00e1rokova\u0165 si odmenu za pou\u017e\u00edvanie priestorov.<\/p><p dir=\"ltr\">Pr\u00edjem sa uv\u00e1dza a zda\u0148uje v da\u0148ovom priznan\u00ed fyzickej osoby. <strong>Neplatia sa z neho odvody<\/strong>, len da\u0148 z pr\u00edjmov. <strong>Nemo\u017eno uplatni\u0165<\/strong> pau\u0161\u00e1lne v\u00fddavky, nezdanite\u013en\u00e9 \u010dasti z\u00e1kladu dane ani da\u0148ov\u00e9 bonusy.<\/p><p dir=\"ltr\">K zmluve odpor\u00fa\u010dame doplni\u0165 presn\u00e9 vymedzenie priestorov vyu\u017e\u00edvan\u00fdch na firemn\u00e9 \u00fa\u010dely. Ke\u010f\u017ee ide o transakciu medzi z\u00e1visl\u00fdmi osobami, mus\u00ed by\u0165 zachovan\u00fd princ\u00edp trhovej ceny.<\/p><h4 dir=\"ltr\">P\u00f4\u017ei\u010dka spolo\u010dn\u00edka<\/h4><p dir=\"ltr\">Nejde o vyplatenie pe\u0148az\u00ed ako tak\u00e9, ale o <strong>prechodn\u00e9 rie\u0161enie<\/strong>. Spolo\u010dn\u00edk si po\u010das roka po\u017ei\u010dia od spolo\u010dnosti finan\u010dn\u00e9 prostriedky so z\u00e1v\u00e4zkom ich vr\u00e1ti\u0165 \u2013 napr\u00edklad pri vypl\u00e1can\u00ed dividend, ke\u010f sa v\u00fdplata rovno zapo\u010d\u00edta s p\u00f4\u017ei\u010dkou.<\/p><p dir=\"ltr\">Odpor\u00fa\u010dame, aby bola p\u00f4\u017ei\u010dka <strong>\u00faro\u010den\u00e1<\/strong>, ke\u010f\u017ee mus\u00ed by\u0165 dodr\u017ean\u00fd princ\u00edp nez\u00e1visl\u00e9ho vz\u0165ahu. Spolo\u010dn\u00edkovi pri tejto forme nevznik\u00e1 pr\u00edjem. Zr\u00e1\u017ekovej dani pri neskor\u0161om vyplaten\u00ed zisku sa nevyhne, do\u010dasne v\u0161ak z\u00edska pr\u00edstup k prostriedkom.<\/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 Ako si vypl\u00e1ca\u0165 peniaze z s. r. o. Autor Dobryuctovnik Publikovan\u00e9 26. August 2026 Zdie\u013eajte \u010dl\u00e1nok Vysok\u00e9 odvodov\u00e9 za\u0165a\u017eenie viedlo mnoh\u00fdch \u017eivnostn\u00edkov k prechodu na podnikanie formou spolo\u010dnosti s ru\u010den\u00edm obmedzen\u00fdm. Pod\u013ea Finstatu vzniklo od 1.1.2026 do 19.8.2026 na Slovensku 21 013 s.r.o., \u010do predstavuje takmer 90 % po\u010dtu za cel\u00fd minul\u00fd [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":3412,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-3407","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\/3407","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=3407"}],"version-history":[{"count":11,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/posts\/3407\/revisions"}],"predecessor-version":[{"id":3420,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/posts\/3407\/revisions\/3420"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/media\/3412"}],"wp:attachment":[{"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/media?parent=3407"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/categories?post=3407"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/tags?post=3407"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}