{"id":3447,"date":"2026-09-14T12:40:41","date_gmt":"2026-09-14T10:40:41","guid":{"rendered":"https:\/\/www.dobry-uctovnik.sk\/?p=3447"},"modified":"2026-09-16T09:19:48","modified_gmt":"2026-09-16T07:19:48","slug":"odvodova-ulava-pre-dohodarov-od-1-1-2027","status":"publish","type":"post","link":"https:\/\/www.dobry-uctovnik.sk\/en\/odvodova-ulava-pre-dohodarov-od-1-1-2027\/","title":{"rendered":"Odvodov\u00e1 \u00fa\u013eava pre dohod\u00e1rov (brig\u00e1dnikov) od 1.1.2027"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"3447\" class=\"elementor elementor-3447\" 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___6ab238a37d9f9\" ><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_6ab238a37f6f4\" ><h1 class=\"post-title style-color \">Odvodov\u00e1 \u00fa\u013eava pre dohod\u00e1rov (brig\u00e1dnikov) od 1.1.2027<\/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_6ab238a38049c\" ><div class=\"post-featured-image \"><img fetchpriority=\"high\" decoding=\"async\" width=\"2560\" height=\"1709\" src=\"https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/09\/young-man-learning-virtual-classroom-scaled.jpg\" class=\"attachment-full size-full wp-post-image\" alt=\"\" srcset=\"https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/09\/young-man-learning-virtual-classroom-scaled.jpg 2560w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/09\/young-man-learning-virtual-classroom-300x200.jpg 300w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/09\/young-man-learning-virtual-classroom-1024x684.jpg 1024w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/09\/young-man-learning-virtual-classroom-768x513.jpg 768w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/09\/young-man-learning-virtual-classroom-1536x1025.jpg 1536w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/09\/young-man-learning-virtual-classroom-2048x1367.jpg 2048w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/09\/young-man-learning-virtual-classroom-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_6ab238a381432\" ><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_6ab238a38217a\" ><p class=\"post-date \">14. September 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_6ab238a3838c2\" ><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_6ab238a3862a6\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\"><\/h2><\/div><div class=\"heading-section-description\"><p>Od 1. janu\u00e1ra 2027 sa odvodov\u00e1 odpo\u010d\u00edtate\u013en\u00e1 polo\u017eka zvy\u0161uje z <strong>200 na 300 eur<\/strong> mesa\u010dne. Okruh opr\u00e1vnen\u00fdch sa z\u00e1rove\u0148 roz\u0161iruje o <strong>osoby na materskej, otcovskej a rodi\u010dovskej dovolenke<\/strong>, ktor\u00e9 si privyr\u00e1baj\u00fa na dohodu. Zmena znamen\u00e1 vy\u0161\u0161iu \u010dist\u00fa odmenu pre dohod\u00e1ra aj ni\u017e\u0161ie odvodov\u00e9 n\u00e1klady pre zamestn\u00e1vate\u013ea.\u00a0<\/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_6ab238a386ecf\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">V\u00fd\u0161ka OOP od 1.1.2027<\/h2><\/div><div class=\"heading-section-description\"><table>\n<thead>\n<tr>\n<td>\n<p><strong>Obdobie<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>V\u00fd\u0161ka OOP<\/strong><\/p>\n<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\n<p>Do 31. decembra 2026<\/p>\n<\/td>\n<td>\n<p>200 \u20ac mesa\u010dne<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Od 1. janu\u00e1ra 2027<\/p>\n<\/td>\n<td>\n<p><strong>300 \u20ac mesa\u010dne<\/strong><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><em>Zdroj: Vlastn\u00e9 spracovanie<\/em><\/p>\n<p>Zv\u00fd\u0161enie sa premieta do vy\u0161\u0161ej \u010distej odmeny dohod\u00e1ra aj do ni\u017e\u0161\u00edch odvodov\u00fdch n\u00e1kladov zamestn\u00e1vate\u013ea.<\/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_6ab238a388994\" ><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_6ab238a389971\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Kto si m\u00f4\u017ee OOP uplatni\u0165<\/h2><\/div><div class=\"heading-section-description\"><p>Od roku 2027 patria medzi opr\u00e1vnen\u00e9 osoby:<\/p>\n<ul>\n<li><strong>\u0161tudenti<\/strong> na dohodu o brig\u00e1dnickej pr\u00e1ci \u0161tudentov,<\/li>\n<li><strong>poberatelia d\u00f4chodkov<\/strong> (starobn\u00e9ho, pred\u010dasn\u00e9ho starobn\u00e9ho, invalidn\u00e9ho, invalidn\u00e9ho v\u00fdsluhov\u00e9ho a v\u00fdsluhov\u00e9ho po dov\u0155\u0161en\u00ed d\u00f4chodkov\u00e9ho veku) pracuj\u00faci na dohodu o vykonan\u00ed pr\u00e1ce (DoVP) alebo dohodu o pracovnej \u010dinnosti (DoP\u010c),<\/li>\n<li><strong>\u0161portov\u00ed odborn\u00edci<\/strong>, ak ide o \u0161tudentov alebo d\u00f4chodcov,<\/li>\n<li><strong>novinka od 2027:<\/strong> osoby na <strong>materskej, otcovskej alebo rodi\u010dovskej dovolenke<\/strong>, ktor\u00e9 si privyr\u00e1baj\u00fa na DoVP, DoP\u010c alebo na zmluvu o v\u00fdkone \u010dinnosti \u0161portov\u00e9ho odborn\u00edka.<\/li>\n<\/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-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_6ab238a38a71e\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Modelov\u00e9 v\u00fdpo\u010dty<\/h2><\/div><div class=\"heading-section-description\"><p>Pre porovnanie uv\u00e1dzame dva pr\u00edpady pri hrubej mesa\u010dnej odmene <strong>350 eur<\/strong>.<\/p>\n<p><strong>Dohod\u00e1r \u2013 \u0161tudent<\/strong><\/p>\n<table>\n<thead>\n<tr>\n<td>\n<p><strong>Polo\u017eka<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>2026<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>2027<\/strong><\/p>\n<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\n<p>V\u00fd\u0161ka OOP<\/p>\n<\/td>\n<td>\n<p>200 \u20ac<\/p>\n<\/td>\n<td>\n<p><strong>300 \u20ac<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Odvody \u2013 zamestnanec<\/p>\n<\/td>\n<td>\n<p>10,50 \u20ac<\/p>\n<\/td>\n<td>\n<p><strong>3,50 \u20ac<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Odvody \u2013 zamestn\u00e1vate\u013e<\/p>\n<\/td>\n<td>\n<p>36,29 \u20ac<\/p>\n<\/td>\n<td>\n<p><strong>14,54 \u20ac<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Preddavok na da\u0148<\/p>\n<\/td>\n<td>\n<p>64,51 \u20ac<\/p>\n<\/td>\n<td>\n<p>65,84 \u20ac<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><strong>\u010cist\u00e1 mzda na \u00fa\u010det<\/strong><\/p>\n<\/td>\n<td>\n<p>274,99 \u20ac<\/p>\n<\/td>\n<td>\n<p><strong>280,66 \u20ac<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><strong>Cena pr\u00e1ce<\/strong><\/p>\n<\/td>\n<td>\n<p>386,29 \u20ac<\/p>\n<\/td>\n<td>\n<p><strong>364,54 \u20ac<\/strong><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><em>Zdroj: Vlastn\u00e9 spracovanie<\/em><\/p>\n<p>\u0160tudent si polep\u0161\u00ed pribli\u017ene o <strong>5,67 eura mesa\u010dne<\/strong>. Zamestn\u00e1vate\u013e u\u0161etr\u00ed na soci\u00e1lnych odvodoch <strong>21,75 eura mesa\u010dne<\/strong>.<\/p>\n<p><strong>Dohod\u00e1r popri rodi\u010dovskej dovolenke<\/strong><\/p>\n<table>\n<thead>\n<tr>\n<td>\n<p><strong>Polo\u017eka<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>2026<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>2027<\/strong><\/p>\n<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\n<p>V\u00fd\u0161ka OOP<\/p>\n<\/td>\n<td>\n<p>bez \u00fa\u013eavy<\/p>\n<\/td>\n<td>\n<p><strong>300 \u20ac<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Odvody \u2013 zamestnanec<\/p>\n<\/td>\n<td>\n<p>50,40 \u20ac<\/p>\n<\/td>\n<td>\n<p><strong>29,40 \u20ac<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Odvody \u2013 zamestn\u00e1vate\u013e<\/p>\n<\/td>\n<td>\n<p>126,69 \u20ac<\/p>\n<\/td>\n<td>\n<p><strong>61,44 \u20ac<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Preddavok na da\u0148<\/p>\n<\/td>\n<td>\n<p>56,92 \u20ac<\/p>\n<\/td>\n<td>\n<p>60,91 \u20ac<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><strong>\u010cist\u00e1 mzda na \u00fa\u010det<\/strong><\/p>\n<\/td>\n<td>\n<p>242,68 \u20ac<\/p>\n<\/td>\n<td>\n<p><strong>259,69 \u20ac<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><strong>Cena pr\u00e1ce<\/strong><\/p>\n<\/td>\n<td>\n<p>476,69 \u20ac<\/p>\n<\/td>\n<td>\n<p><strong>411,44 \u20ac<\/strong><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><em>Zdroj: Vlastn\u00e9 spracovanie<\/em><\/p>\n<p>Dohod\u00e1r si polep\u0161\u00ed pribli\u017ene o <strong>17 eur mesa\u010dne<\/strong>. Zamestn\u00e1vate\u013e u\u0161etr\u00ed na odvodoch <strong>65,25 eura mesa\u010dne<\/strong>, \u010do pri jednom dohod\u00e1rovi predstavuje ro\u010dn\u00fa \u00fasporu <strong>783 eur<\/strong>.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-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_6ab238a38c9ba\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Podmienky uplatnenia pre osoby na materskej, otcovskej a rodi\u010dovskej dovolenke<\/h2><\/div><div class=\"heading-section-description\"><p>\u00da\u013eava sa neuplatn\u00ed automaticky. Dohod\u00e1r mus\u00ed splni\u0165 dve podmienky:<\/p>\n<ol>\n<li><strong> P\u00edsomne po\u017eiada\u0165 o uplatnenie OOP<\/strong><\/li>\n<\/ol>\n<p>Podp\u00edsa\u0165 a odovzda\u0165 zamestn\u00e1vate\u013eovi, u ktor\u00e9ho si \u00fa\u013eavu uplat\u0148uje, tla\u010divo <strong>Ozn\u00e1menie a \u010destn\u00e9 vyhl\u00e1senie k OOP<\/strong>. Vzor tla\u010diva ur\u010duje Soci\u00e1lna pois\u0165ov\u0148a a pre rok 2027 sa pravdepodobne bude aktualizova\u0165.<\/p>\n<ol start=\"2\">\n<li><strong> Predlo\u017ei\u0165 potvrdenie o \u010derpan\u00ed vo\u013ena<\/strong><\/li>\n<\/ol>\n<p>Preuk\u00e1za\u0165, \u017ee \u010derp\u00e1 matersk\u00fa, otcovsk\u00fa alebo rodi\u010dovsk\u00fa dovolenku. Potvrdenie vystav\u00ed zamestn\u00e1vate\u013e, u ktor\u00e9ho m\u00e1 toto vo\u013eno nahl\u00e1sen\u00e9. Z\u00e1v\u00e4zn\u00fd vzor potvrdenia ur\u010den\u00fd nie je.<\/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_6ab238a38d6b5\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Tri pravidl\u00e1, ktor\u00e9 je potrebn\u00e9 dodr\u017ea\u0165<\/h2><\/div><div class=\"heading-section-description\"><p><strong>Bez dokladov niet \u00fa\u013eavy.<\/strong> Bez predlo\u017een\u00e9ho ozn\u00e1menia a potvrdenia o \u010derpan\u00ed vo\u013ena nemo\u017eno OOP uplatni\u0165 a to ani vtedy, ak zamestn\u00e1vate\u013e vie, \u017ee dohod\u00e1r podmienky sp\u013a\u0148a.<\/p>\n<p><strong>Osemd\u0148ov\u00e1 lehota pri ukon\u010den\u00ed vo\u013ena.<\/strong> Dohod\u00e1r mus\u00ed p\u00edsomne informova\u0165 zamestn\u00e1vate\u013ea o skon\u010den\u00ed materskej, otcovskej alebo rodi\u010dovskej dovolenky <strong>najnesk\u00f4r 8 dn\u00ed pred jej ukon\u010den\u00edm<\/strong>. Skon\u010den\u00edm vo\u013ena str\u00e1ca n\u00e1rok na \u00fa\u013eavu. Ak to neozn\u00e1mi, vznik\u00e1 potreba opravn\u00fdch v\u00fdkazov a doplatku poistn\u00e9ho.<\/p>\n<p><strong>Jedna dohoda mesa\u010dne.<\/strong> Zamestnanec si m\u00f4\u017ee OOP v jednom kalend\u00e1rnom mesiaci uplatni\u0165 v\u017edy len na <strong>jednu dohodu<\/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-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_6ab238a38e260\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Od kedy sa \u00fa\u013eava uplatn\u00ed<\/h2><\/div><div class=\"heading-section-description\"><p>Term\u00edn z\u00e1vis\u00ed od toho, kedy zamestnanec doklady predlo\u017e\u00ed.<\/p>\n<table>\n<thead>\n<tr>\n<td>\n<p><strong>Situ\u00e1cia<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>Uplatnenie OOP<\/strong><\/p>\n<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\n<p>Doklady predlo\u017een\u00e9 najnesk\u00f4r v de\u0148 vzniku dohody<\/p>\n<\/td>\n<td>\n<p>od <strong>prv\u00e9ho d\u0148a dohody<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Doklady predlo\u017een\u00e9 nesk\u00f4r<\/p>\n<\/td>\n<td>\n<p>od <strong>1. d\u0148a nasleduj\u00faceho mesiaca<\/strong><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><em>Zdroj: Vlastn\u00e9 spracovanie<\/em><\/p>\n<p><strong>Dohody prech\u00e1dzaj\u00face z roku 2026 do 2027:<\/strong> Aby bolo mo\u017en\u00e9 uplatni\u0165 OOP novej skupine dohod\u00e1rov u\u017e od janu\u00e1rovej v\u00fdplaty, mus\u00ed ma\u0165 zamestn\u00e1vate\u013e oba doklady k dispoz\u00edcii <strong>najnesk\u00f4r do 31. decembra 2026<\/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-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_6ab238a38f129\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Preh\u013ead zmien od 1.1.2027<\/h2><\/div><div class=\"heading-section-description\"><table>\n<thead>\n<tr>\n<td>\u00a0<\/td>\n<td>\n<p><strong>Do 31.12.2026<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>Od 1.1.2027<\/strong><\/p>\n<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\n<p>V\u00fd\u0161ka OOP<\/p>\n<\/td>\n<td>\n<p>200 \u20ac mesa\u010dne<\/p>\n<\/td>\n<td>\n<p><strong>300 \u20ac mesa\u010dne<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Okruh opr\u00e1vnen\u00fdch<\/p>\n<\/td>\n<td>\n<p>\u0161tudenti, d\u00f4chodcovia, \u0161portov\u00ed odborn\u00edci<\/p>\n<\/td>\n<td>\n<p><strong>roz\u0161\u00edren\u00fd o dohod\u00e1rov na MD, OD a RD<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Zni\u017eovan\u00e9 odvody<\/p>\n<\/td>\n<td>\n<p>d\u00f4chodkov\u00e9 poistenie a rezervn\u00fd fond solidarity<\/p>\n<\/td>\n<td>\n<p>bez zmeny<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><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>\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 Odvodov\u00e1 \u00fa\u013eava pre dohod\u00e1rov (brig\u00e1dnikov) od 1.1.2027 Autor Dobryuctovnik Publikovan\u00e9 14. September 2026 Zdie\u013eajte \u010dl\u00e1nok Od 1. janu\u00e1ra 2027 sa odvodov\u00e1 odpo\u010d\u00edtate\u013en\u00e1 polo\u017eka zvy\u0161uje z 200 na 300 eur mesa\u010dne. Okruh opr\u00e1vnen\u00fdch sa z\u00e1rove\u0148 roz\u0161iruje o osoby na materskej, otcovskej a rodi\u010dovskej dovolenke, ktor\u00e9 si privyr\u00e1baj\u00fa na dohodu. Zmena znamen\u00e1 vy\u0161\u0161iu \u010dist\u00fa [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":3455,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-3447","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\/3447","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=3447"}],"version-history":[{"count":11,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/posts\/3447\/revisions"}],"predecessor-version":[{"id":3476,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/posts\/3447\/revisions\/3476"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/media\/3455"}],"wp:attachment":[{"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/media?parent=3447"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/categories?post=3447"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/tags?post=3447"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}