{"id":3421,"date":"2026-08-31T11:50:03","date_gmt":"2026-08-31T09:50:03","guid":{"rendered":"https:\/\/www.dobry-uctovnik.sk\/?p=3421"},"modified":"2026-08-31T11:59:48","modified_gmt":"2026-08-31T09:59:48","slug":"minimalna-mzda-od-1-1-2027","status":"publish","type":"post","link":"https:\/\/www.dobry-uctovnik.sk\/en\/minimalna-mzda-od-1-1-2027\/","title":{"rendered":"Minim\u00e1lna mzda od 1.1.2027 vzrastie na 972 eur."},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"3421\" class=\"elementor elementor-3421\" 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___6a99b9f4e0657\" ><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_6a99b9f4e1761\" ><h1 class=\"post-title style-color \">Minim\u00e1lna mzda od 1.1.2027 vzrastie na 972 eur.<\/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_6a99b9f4e20a2\" ><div class=\"post-featured-image \"><img fetchpriority=\"high\" decoding=\"async\" width=\"2560\" height=\"1472\" src=\"https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/08\/female-hands-slowly-counting-fifty-euro-bills-table-scaled.jpg\" class=\"attachment-full size-full wp-post-image\" alt=\"\" srcset=\"https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/08\/female-hands-slowly-counting-fifty-euro-bills-table-scaled.jpg 2560w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/08\/female-hands-slowly-counting-fifty-euro-bills-table-300x173.jpg 300w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/08\/female-hands-slowly-counting-fifty-euro-bills-table-1024x589.jpg 1024w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/08\/female-hands-slowly-counting-fifty-euro-bills-table-768x442.jpg 768w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/08\/female-hands-slowly-counting-fifty-euro-bills-table-1536x883.jpg 1536w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/08\/female-hands-slowly-counting-fifty-euro-bills-table-2048x1178.jpg 2048w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/08\/female-hands-slowly-counting-fifty-euro-bills-table-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_6a99b9f4e2ba0\" ><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_6a99b9f4e34b5\" ><p class=\"post-date \">31. 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_6a99b9f4e4787\" ><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_6a99b9f4e6825\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\"><\/h2><\/div><div class=\"heading-section-description\"><p>V\u00fd\u0161ka minim\u00e1lnej mzdy pre rok 2027 je u\u017e zn\u00e1ma. Ke\u010f\u017ee na rokovan\u00ed tripartity 24. augusta 2026 nedo\u0161lo k dohode, suma sa ur\u010dila z\u00e1konn\u00fdm automatom. M<strong>esa\u010dn\u00e1 minim\u00e1lna mzda od 1. janu\u00e1ra 2027 predstavuje 972 eur<\/strong>. T\u00e1to zmena sa premieta do hodinov\u00fdch sadzieb pre v\u0161etky stupne n\u00e1ro\u010dnosti pr\u00e1ce aj do v\u00fd\u0161ky mzdov\u00fdch zv\u00fdhodnen\u00ed za pr\u00e1cu cez v\u00edkend, v noci a pri s\u0165a\u017eenom v\u00fdkone pr\u00e1ce. V \u010dl\u00e1nku prin\u00e1\u0161ame preh\u013ead nov\u00fdch hodinov\u00fdch sadzieb, pr\u00edplatkov a porovnanie s rokom 2026.<\/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_6a99b9f4e7294\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Ako sa ur\u010dila mesa\u010dn\u00e1 minim\u00e1lna mzda pre rok 2027<\/h2><\/div><div class=\"heading-section-description\"><p dir=\"ltr\">Ke\u010f\u017ee soci\u00e1lni partneri sa na v\u00fd\u0161ke minim\u00e1lnej mzdy nedohodli, uplatnil sa postup pod\u013ea <strong>\u00a7 8 z\u00e1kona \u010d. 663\/2007 Z. z. o minim\u00e1lnej mzde<\/strong>. Suma sa ur\u010dila ako <strong>60 % priemernej nomin\u00e1lnej mesa\u010dnej mzdy<\/strong> zamestnanca v hospod\u00e1rstve SR za kalend\u00e1rny rok, ktor\u00fd dva roky predch\u00e1dza roku, na ktor\u00fd sa mzda ur\u010duje. V\u00fdsledok sa zaokr\u00fah\u013euje na cel\u00e9 eur\u00e1 nahor.<\/p>\n<p dir=\"ltr\">Priemern\u00e1 mesa\u010dn\u00e1 mzda v slovenskom hospod\u00e1rstve dosiahla pod\u013ea \u0160tatistick\u00e9ho \u00faradu SR v roku 2025 sumu <strong>1 620 eur<\/strong>.<\/p>\n<p dir=\"ltr\"><span style=\"font-family: -apple-system, BlinkMacSystemFont, &#039;Segoe UI&#039;, Roboto, &#039;Helvetica Neue&#039;, Arial, &#039;Noto Sans&#039;, sans-serif, &#039;Apple Color Emoji&#039;, &#039;Segoe UI Emoji&#039;, &#039;Segoe UI Symbol&#039;, &#039;Noto Color Emoji&#039;\">1 620 \u00d7 60 % = <\/span><strong style=\"font-family: -apple-system, BlinkMacSystemFont, &#039;Segoe UI&#039;, Roboto, &#039;Helvetica Neue&#039;, Arial, &#039;Noto Sans&#039;, sans-serif, &#039;Apple Color Emoji&#039;, &#039;Segoe UI Emoji&#039;, &#039;Segoe UI Symbol&#039;, &#039;Noto Color Emoji&#039;\">972 eur<\/strong><\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ac33ab1 e-con-full e-flex e-con e-child\" data-id=\"ac33ab1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-634495c e-con-full e-flex e-con e-child\" data-id=\"634495c\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-91ce21a e-flex e-con-boxed e-con e-child\" data-id=\"91ce21a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-764abba elementor-widget elementor-widget-heading\" data-id=\"764abba\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Potrebujete zalo\u017ei\u0165 s.r.o.?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-912d055 elementor-widget elementor-widget-heading\" data-id=\"912d055\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Postar\u00e1me sa o cel\u00fd proces zalo\u017eenia s.r.o. vr\u00e1tane \u00favodnej konzult\u00e1cie.<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ac7ba32 elementor-widget-mobile__width-inherit elementor-widget elementor-widget-jkit_button\" data-id=\"ac7ba32\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-button  icon-position-after jeg_module__8_6a99b9f4e89c0\" ><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_6a99b9f4e93ca\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">V\u00fdpo\u010det hodinovej minim\u00e1lnej mzdy<\/h2><\/div><div class=\"heading-section-description\"><p dir=\"ltr\">Pod\u013ea <strong>\u00a7 2 ods. 2 z\u00e1kona o minim\u00e1lnej mzde<\/strong> predstavuje minim\u00e1lna mzda za ka\u017ed\u00fa odpracovan\u00fa hodinu <strong>1\/174 zo sumy mesa\u010dnej minim\u00e1lnej mzdy<\/strong>. V\u00fdsledok sa zaokr\u00fah\u013euje na tri desatinn\u00e9 miesta.<\/p>\n<blockquote>\n<p dir=\"ltr\">972 \u00f7 174 = <strong>5,586 eura<\/strong><\/p>\n<\/blockquote>\n<p dir=\"ltr\">T\u00e1to sadzba plat\u00ed pre <strong>prv\u00fd stupe\u0148 n\u00e1ro\u010dnosti pr\u00e1ce pri 40-hodinovom t\u00fd\u017edennom pracovnom \u010dase<\/strong>.<\/p>\n<h4 dir=\"ltr\">Krat\u0161\u00ed t\u00fd\u017edenn\u00fd pracovn\u00fd \u010das<\/h4>\n<p dir=\"ltr\">Ak je ustanoven\u00fd t\u00fd\u017edenn\u00fd pracovn\u00fd \u010das krat\u0161\u00ed ako 40 hod\u00edn, suma minim\u00e1lnej hodinovej mzdy sa <strong>\u00famerne zvy\u0161uje<\/strong>, aby zostala zachovan\u00e1 porovnate\u013en\u00e1 \u00farove\u0148 mesa\u010dn\u00e9ho z\u00e1robku.<\/p>\n<p dir=\"ltr\">Pod\u013ea <strong>\u00a7 85 Z\u00e1konn\u00edka pr\u00e1ce<\/strong> predstavuje pracovn\u00fd \u010das najviac:<\/p>\n<ul dir=\"ltr\">\n<li><strong>38,75 hodiny t\u00fd\u017edenne<\/strong> \u2013 pri dvojzmennej prev\u00e1dzke s pravideln\u00fdm striedan\u00edm zmien,<\/li>\n<li><strong>37,50 hodiny t\u00fd\u017edenne<\/strong> \u2013 pri trojzmennej alebo nepretr\u017eitej prev\u00e1dzke s pr\u00e1cou vo v\u0161etk\u00fdch zmen\u00e1ch,<\/li>\n<li><strong>33,50 hodiny t\u00fd\u017edenne<\/strong> \u2013 pri pr\u00e1ci s dok\u00e1zan\u00fdm chemick\u00fdm karcinog\u00e9nom, pri procesoch s rizikom chemickej karcinogenity alebo pri \u010dinnostiach ved\u00facich k o\u017eiareniu ako zamestnanec kateg\u00f3rie A v kontrolovanom p\u00e1sme so zdrojom ionizuj\u00faceho \u017eiarenia (okrem kontrolovan\u00e9ho p\u00e1sma v jadrovej elektr\u00e1rni).<\/li>\n<\/ul>\n<p dir=\"ltr\">Osobitn\u00e9 limity platia pre mladistv\u00fdch zamestnancov:<\/p>\n<ul dir=\"ltr\">\n<li><strong>do 16 rokov<\/strong> \u2013 najviac 30 hod\u00edn t\u00fd\u017edenne,<\/li>\n<li><strong>nad 16 rokov<\/strong> \u2013 najviac 37,5 hodiny t\u00fd\u017edenne.<\/li>\n<\/ul>\n<p dir=\"ltr\">Tieto limity platia aj vtedy, ak mladistv\u00fd pracuje pre viacer\u00fdch zamestn\u00e1vate\u013eov. Pracovn\u00fd \u010das mladistv\u00e9ho zamestnanca nesmie v priebehu 24 hod\u00edn presiahnu\u0165 osem hod\u00edn.<\/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_6a99b9f4ea234\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Hodinov\u00e1 minim\u00e1lna mzda pod\u013ea pracovn\u00e9ho \u010dasu<\/h2><\/div><div class=\"heading-section-description\"><p dir=\"ltr\">Prv\u00fd stupe\u0148 n\u00e1ro\u010dnosti pr\u00e1ce, porovnanie s rokom 2026:<\/p>\n<div dir=\"ltr\">\n<table>\n<thead>\n<tr>\n<th scope=\"col\">T\u00fd\u017edenn\u00fd pracovn\u00fd \u010das<\/th>\n<th scope=\"col\">Rok 2026<\/th>\n<th scope=\"col\">Rok 2027<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>40 hod\u00edn<\/td>\n<td>5,259 \u20ac<\/td>\n<td><strong>5,586 \u20ac<\/strong><\/td>\n<\/tr>\n<tr>\n<td>38,75 hodiny<\/td>\n<td>5,429 \u20ac<\/td>\n<td><strong>5,766 \u20ac<\/strong><\/td>\n<\/tr>\n<tr>\n<td>37,50 hodiny<\/td>\n<td>5,610 \u20ac<\/td>\n<td><strong>5,958 \u20ac<\/strong><\/td>\n<\/tr>\n<tr>\n<td>33,50 hodiny<\/td>\n<td>6,279 \u20ac<\/td>\n<td><strong>6,670 \u20ac<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p dir=\"ltr\"><em>Zdroj: Vlastn\u00e9 spracovanie<\/em><\/p>\n<p dir=\"ltr\">Zv\u00fd\u0161enie oproti roku 2026 sa pohybuje od <strong>0,327 eura<\/strong> pri 40-hodinovom t\u00fd\u017edennom \u010dase po <strong>0,391 eura<\/strong> pri 33,5-hodinovom.<\/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_6a99b9f4eb1fb\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Stupne n\u00e1ro\u010dnosti pr\u00e1ce<\/h2><\/div><div class=\"heading-section-description\"><p dir=\"ltr\">Pod\u013ea <strong>\u00a7 120 ods. 1 Z\u00e1konn\u00edka pr\u00e1ce<\/strong> je zamestn\u00e1vate\u013e povinn\u00fd poskytn\u00fa\u0165 zamestnancovi mzdu najmenej v sume minim\u00e1lneho mzdov\u00e9ho n\u00e1roku ur\u010den\u00e9ho pre stupe\u0148 n\u00e1ro\u010dnosti pr\u00e1ce pr\u00edslu\u0161n\u00e9ho pracovn\u00e9ho miesta. Ka\u017ed\u00e9mu stup\u0148u prisl\u00facha koeficient, ktor\u00fdm sa suma n\u00e1roku zvy\u0161uje.<\/p>\n<p dir=\"ltr\">Stup\u0148ov je \u0161es\u0165. Pr\u00edklady zaradenia:<\/p>\n<div dir=\"ltr\">\n<table>\n<thead>\n<tr>\n<th scope=\"col\">Stupe\u0148<\/th>\n<th scope=\"col\">Pr\u00edklady pracovn\u00fdch poz\u00edci\u00ed<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>1<\/td>\n<td>upratova\u010d, doklada\u010d tovaru, robotn\u00edk<\/td>\n<\/tr>\n<tr>\n<td>2<\/td>\n<td>administrat\u00edvny pracovn\u00edk, pokladn\u00edk, predava\u010d<\/td>\n<\/tr>\n<tr>\n<td>3<\/td>\n<td>zdravotn\u00fd pracovn\u00edk, vodi\u010d elektri\u010dky<\/td>\n<\/tr>\n<tr>\n<td>4<\/td>\n<td>ved\u00faci pracovn\u00edk, hlavn\u00fd \u00fa\u010dtovn\u00edk<\/td>\n<\/tr>\n<tr>\n<td>5<\/td>\n<td>lek\u00e1r, mana\u017e\u00e9r v\u00fdroby<\/td>\n<\/tr>\n<tr>\n<td>6<\/td>\n<td>gener\u00e1lny riadite\u013e, v\u00fdkonn\u00fd riadite\u013e<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p dir=\"ltr\"><em>Zdroj: Vlastn\u00e9 spracovanie<\/em><\/p>\n<h3 dir=\"ltr\">Ako sa po\u010d\u00edta minim\u00e1lny mzdov\u00fd n\u00e1rok<\/h3>\n<p dir=\"ltr\">Postup v\u00fdpo\u010dtu ur\u010duje <strong>\u00a7 120 ods. 4 Z\u00e1konn\u00edka pr\u00e1ce<\/strong>. Vych\u00e1dza sa z mesa\u010dnej minim\u00e1lnej mzdy, ktor\u00e1 sa n\u00e1sledne prepo\u010d\u00edta na hodiny. Suma minim\u00e1lneho mzdov\u00e9ho n\u00e1roku pre dan\u00fd stupe\u0148 je s\u00fa\u010dtom:<\/p>\n<ul dir=\"ltr\">\n<li><strong>rozdielu<\/strong> medzi mesa\u010dnou minim\u00e1lnou mzdou na pr\u00edslu\u0161n\u00fd rok a mesa\u010dnou minim\u00e1lnou mzdou na rok 2020,<\/li>\n<li><strong>s\u00fa\u010dinu<\/strong> mesa\u010dnej minim\u00e1lnej mzdy na rok 2020 a koeficientu pr\u00edslu\u0161n\u00e9ho stup\u0148a.<\/li>\n<\/ul>\n<p dir=\"ltr\">Mesa\u010dn\u00e1 minim\u00e1lna mzda pre rok 2020 predstavovala <strong>580 eur<\/strong>.<\/p>\n<p dir=\"ltr\"><strong>Pr\u00edklad \u2013 druh\u00fd stupe\u0148 n\u00e1ro\u010dnosti pr\u00e1ce pri 40-hodinovom pracovnom \u010dase:<\/strong><\/p>\n<blockquote>\n<p dir=\"ltr\">Mesa\u010dn\u00e1 suma: (972 \u2212 580) + (580 \u00d7 1,2) = <strong>1 088 eur<\/strong> Hodinov\u00e1 sadzba: 1 088 \u00f7 174 = <strong>6,253 eura<\/strong><\/p>\n<\/blockquote><\/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_6a99b9f4ec3f6\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Hodinov\u00e9 sadzby pod\u013ea stup\u0148a n\u00e1ro\u010dnosti pr\u00e1ce od 1.1.2027<\/h2><\/div><div class=\"heading-section-description\"><p dir=\"ltr\"><strong>Pri 40-hodinovom t\u00fd\u017edennom pracovnom \u010dase:<\/strong><\/p>\n<div dir=\"ltr\">\n<table>\n<thead>\n<tr>\n<th scope=\"col\">Stupe\u0148<\/th>\n<th scope=\"col\">Koeficient<\/th>\n<th scope=\"col\">Hodinov\u00e1 sadzba<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>1<\/td>\n<td>1,0<\/td>\n<td><strong>5,586 \u20ac<\/strong><\/td>\n<\/tr>\n<tr>\n<td>2<\/td>\n<td>1,2<\/td>\n<td><strong>6,253 \u20ac<\/strong><\/td>\n<\/tr>\n<tr>\n<td>3<\/td>\n<td>1,4<\/td>\n<td><strong>6,920 \u20ac<\/strong><\/td>\n<\/tr>\n<tr>\n<td>4<\/td>\n<td>1,6<\/td>\n<td><strong>7,586 \u20ac<\/strong><\/td>\n<\/tr>\n<tr>\n<td>5<\/td>\n<td>1,8<\/td>\n<td><strong>8,253 \u20ac<\/strong><\/td>\n<\/tr>\n<tr>\n<td>6<\/td>\n<td>2,0<\/td>\n<td><strong>8,920 \u20ac<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p dir=\"ltr\"><em>Zdroj: Vlastn\u00e9 spracovanie<\/em><\/p>\n<p dir=\"ltr\"><strong>Pri krat\u0161om pracovnom \u010dase (38,75 a 37,5 hodiny):<\/strong><\/p>\n<div dir=\"ltr\">\n<table>\n<thead>\n<tr>\n<th scope=\"col\">Stupe\u0148<\/th>\n<th scope=\"col\">38,75 hodiny<\/th>\n<th scope=\"col\">37,50 hodiny<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>1<\/td>\n<td>5,766 \u20ac<\/td>\n<td>5,958 \u20ac<\/td>\n<\/tr>\n<tr>\n<td>2<\/td>\n<td>6,455 \u20ac<\/td>\n<td>6,670 \u20ac<\/td>\n<\/tr>\n<tr>\n<td>3<\/td>\n<td>7,143 \u20ac<\/td>\n<td>7,381 \u20ac<\/td>\n<\/tr>\n<tr>\n<td>4<\/td>\n<td>7,831 \u20ac<\/td>\n<td>8,092 \u20ac<\/td>\n<\/tr>\n<tr>\n<td>5<\/td>\n<td>8,519 \u20ac<\/td>\n<td>8,803 \u20ac<\/td>\n<\/tr>\n<tr>\n<td>6<\/td>\n<td>9,208 \u20ac<\/td>\n<td>9,515 \u20ac<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p dir=\"ltr\"><em>Zdroj: Vlastn\u00e9 spracovanie<\/em><\/p>\n<p dir=\"ltr\"><strong>Pri 33,5-hodinovom pracovnom \u010dase:<\/strong><\/p>\n<div dir=\"ltr\">\n<table>\n<thead>\n<tr>\n<th scope=\"col\">Stupe\u0148<\/th>\n<th scope=\"col\">Hodinov\u00e1 sadzba<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>1<\/td>\n<td>6,670 \u20ac<\/td>\n<\/tr>\n<tr>\n<td>2<\/td>\n<td>7,466 \u20ac<\/td>\n<\/tr>\n<tr>\n<td>3<\/td>\n<td>8,263 \u20ac<\/td>\n<\/tr>\n<tr>\n<td>4<\/td>\n<td>9,058 \u20ac<\/td>\n<\/tr>\n<tr>\n<td>5<\/td>\n<td>9,854 \u20ac<\/td>\n<\/tr>\n<tr>\n<td>6<\/td>\n<td>10,651 \u20ac<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p dir=\"ltr\"><em>Zdroj: Vlastn\u00e9 spracovanie<\/em><\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-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_6a99b9f4ee047\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Vplyv na v\u00fd\u0161ku pr\u00edplatkov<\/h2><\/div><div class=\"heading-section-description\"><p dir=\"ltr\">Zamestnancom, ktor\u00ed pracuj\u00fa cez v\u00edkend, v noci alebo maj\u00fa s\u0165a\u017een\u00fd v\u00fdkon pr\u00e1ce, patr\u00ed pod\u013ea <strong>\u00a7 122 a\u017e 124 Z\u00e1konn\u00edka pr\u00e1ce<\/strong> mzdov\u00e9 zv\u00fdhodnenie. Hodinov\u00fd pr\u00edplatok sa vypo\u010d\u00edta ako percento zo sumy minim\u00e1lnej hodinovej mzdy, teda z <strong>5,586 eura<\/strong>.<\/p>\n<div dir=\"ltr\">\n<table>\n<thead>\n<tr>\n<th scope=\"col\">Pr\u00edplatok<\/th>\n<th scope=\"col\">Sadzba<\/th>\n<th scope=\"col\">Suma na hodinu<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Pr\u00e1ca v sobotu<\/td>\n<td>50 %<\/td>\n<td><strong>2,793 \u20ac<\/strong><\/td>\n<\/tr>\n<tr>\n<td>Pr\u00e1ca v sobotu \u2013 zn\u00ed\u017een\u00fd<\/td>\n<td>45 %<\/td>\n<td><strong>2,5137 \u20ac<\/strong><\/td>\n<\/tr>\n<tr>\n<td>Pr\u00e1ca v nede\u013eu<\/td>\n<td>100 %<\/td>\n<td><strong>5,586 \u20ac<\/strong><\/td>\n<\/tr>\n<tr>\n<td>Pr\u00e1ca v nede\u013eu \u2013 zn\u00ed\u017een\u00fd<\/td>\n<td>90 %<\/td>\n<td><strong>5,0274 \u20ac<\/strong><\/td>\n<\/tr>\n<tr>\n<td>No\u010dn\u00e1 pr\u00e1ca \u2013 nerizikov\u00e1<\/td>\n<td>40 %<\/td>\n<td><strong>2,2344 \u20ac<\/strong><\/td>\n<\/tr>\n<tr>\n<td>No\u010dn\u00e1 pr\u00e1ca \u2013 nerizikov\u00e1, zn\u00ed\u017een\u00fd<\/td>\n<td>35 %<\/td>\n<td><strong>1,9551 \u20ac<\/strong><\/td>\n<\/tr>\n<tr>\n<td>No\u010dn\u00e1 pr\u00e1ca \u2013 rizikov\u00e1<\/td>\n<td>50 %<\/td>\n<td><strong>2,793 \u20ac<\/strong><\/td>\n<\/tr>\n<tr>\n<td>Neakt\u00edvna pracovn\u00e1 pohotovos\u0165 mimo pracoviska<\/td>\n<td>20 %<\/td>\n<td><strong>1,1172 \u20ac<\/strong><\/td>\n<\/tr>\n<tr>\n<td>Kompenz\u00e1cia za s\u0165a\u017een\u00fd v\u00fdkon pr\u00e1ce<\/td>\n<td>20 %<\/td>\n<td><strong>1,1172 \u20ac<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p dir=\"ltr\"><em>Zdroj: Vlastn\u00e9 spracovanie<\/em><\/p>\n<h2 dir=\"ltr\">Pr\u00edklad v\u00fdpo\u010dtu mzdy za pr\u00e1cu v nede\u013eu<\/h2>\n<p dir=\"ltr\">Pani Eva pracuje ako asistentka v spolo\u010dnosti ABC s.r.o. na trval\u00fd pracovn\u00fd pomer s hodinovou mzdou <strong>9 eur<\/strong>. Zamestn\u00e1vate\u013e ju v janu\u00e1ri 2027 po\u017eiada, aby pri\u0161la v nede\u013eu na <strong>5 hod\u00edn<\/strong> pom\u00f4c\u0165 s organiz\u00e1ciou pondelkov\u00e9ho stretnutia.<\/p>\n<div dir=\"ltr\">\n<table>\n<thead>\n<tr>\n<th scope=\"col\">Polo\u017eka<\/th>\n<th scope=\"col\">V\u00fdpo\u010det<\/th>\n<th scope=\"col\">Suma<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Mzda za odpracovan\u00fd \u010das<\/td>\n<td>5 \u00d7 9 \u20ac<\/td>\n<td>45,00 \u20ac<\/td>\n<\/tr>\n<tr>\n<td>Pr\u00edplatok za pr\u00e1cu v nede\u013eu<\/td>\n<td>5 \u00d7 5,586 \u20ac<\/td>\n<td>27,93 \u20ac<\/td>\n<\/tr>\n<tr>\n<td><strong>Spolu v hrubom<\/strong><\/td>\n<td>\u00a0<\/td>\n<td><strong>72,93 \u20ac<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p dir=\"ltr\"><em>Zdroj: Vlastn\u00e9 spracovanie<\/em><\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bf57d23 elementor-widget elementor-widget-jkit_heading\" data-id=\"bf57d23\" 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_6a99b9f4ef8f0\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Mzdov\u00e1 agenda u Dobr\u00e9ho \u00fa\u010dtovn\u00edka<\/h2><\/div><div class=\"heading-section-description\"><p dir=\"ltr\">Zmena minim\u00e1lnej mzdy sa premieta do sadzieb pre v\u0161etk\u00fdch \u0161es\u0165 stup\u0148ov n\u00e1ro\u010dnosti pr\u00e1ce, do pr\u00edplatkov aj do prepo\u010dtov pri krat\u0161om pracovnom \u010dase. Pre klientov, ktor\u00fdm sprac\u00favame mzdy, tieto zmeny premietneme automaticky a skontrolujeme, \u010di mzdy va\u0161ich zamestnancov zodpovedaj\u00fa nov\u00fdm minim\u00e1lnym mzdov\u00fdm n\u00e1rokom. Ak si mzdov\u00fa agendu vediete sami a chcete si nastavenie overi\u0165, radi v\u00e1m pom\u00f4\u017eeme.<\/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 31. August 2026 Zdie\u013eajte \u010dl\u00e1nok V\u00fd\u0161ka minim\u00e1lnej mzdy pre rok 2027 je u\u017e zn\u00e1ma. Ke\u010f\u017ee na rokovan\u00ed tripartity 24. augusta 2026 nedo\u0161lo k dohode, suma sa ur\u010dila z\u00e1konn\u00fdm automatom. Mesa\u010dn\u00e1 minim\u00e1lna mzda od 1. janu\u00e1ra 2027 predstavuje 972 eur. T\u00e1to zmena [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":3429,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-3421","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\/3421","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=3421"}],"version-history":[{"count":7,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/posts\/3421\/revisions"}],"predecessor-version":[{"id":3430,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/posts\/3421\/revisions\/3430"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/media\/3429"}],"wp:attachment":[{"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/media?parent=3421"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/categories?post=3421"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/tags?post=3421"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}