{"id":3478,"date":"2026-09-21T09:44:42","date_gmt":"2026-09-21T07:44:42","guid":{"rendered":"https:\/\/www.dobry-uctovnik.sk\/?p=3478"},"modified":"2026-09-21T10:17:07","modified_gmt":"2026-09-21T08:17:07","slug":"system-odmenovania-v-malej-firme","status":"publish","type":"post","link":"https:\/\/www.dobry-uctovnik.sk\/en\/system-odmenovania-v-malej-firme\/","title":{"rendered":"Syst\u00e9m odme\u0148ovania v malej firme: mzdy a benefity"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"3478\" class=\"elementor elementor-3478\" 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___6ab246ef5ae4e\" ><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_6ab246ef5cde6\" ><h1 class=\"post-title style-color \">Syst\u00e9m odme\u0148ovania v malej firme: mzdy a benefity<\/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_6ab246ef5ded6\" ><div class=\"post-featured-image \"><img fetchpriority=\"high\" decoding=\"async\" width=\"2560\" height=\"1706\" src=\"https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/09\/man-with-banknotes-isolated-studio-scaled.jpg\" class=\"attachment-full size-full wp-post-image\" alt=\"\" srcset=\"https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/09\/man-with-banknotes-isolated-studio-scaled.jpg 2560w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/09\/man-with-banknotes-isolated-studio-300x200.jpg 300w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/09\/man-with-banknotes-isolated-studio-1024x683.jpg 1024w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/09\/man-with-banknotes-isolated-studio-768x512.jpg 768w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/09\/man-with-banknotes-isolated-studio-1536x1024.jpg 1536w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/09\/man-with-banknotes-isolated-studio-2048x1365.jpg 2048w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/09\/man-with-banknotes-isolated-studio-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_6ab246ef5f0aa\" ><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_6ab246ef5ff50\" ><p class=\"post-date \">21. 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_6ab246ef61e68\" ><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_6ab246ef65679\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\"><\/h2><\/div><div class=\"heading-section-description\"><p>Syst\u00e9m odme\u0148ovania nem\u00e1 by\u0165 tabu\u013eka, ktor\u00fa nikto nepou\u017e\u00edva. M\u00e1 by\u0165 r\u00e1mec, pod\u013ea ktor\u00e9ho firma ur\u010d\u00ed z\u00e1kladn\u00fa mzdu, variabiln\u00fa zlo\u017eku, pr\u00e9mie, z\u00e1konn\u00e9 pr\u00edplatky aj benefity. V malej firme sa ka\u017ed\u00e9 nespr\u00e1vne rozhodnutie r\u00fdchlo prejav\u00ed v n\u00e1kladoch, motiv\u00e1cii zamestnancov aj administrat\u00edve. Od 7. j\u00fana 2026 navy\u0161e plat\u00ed z\u00e1kon o rovnakom odme\u0148ovan\u00ed, ktor\u00fd vy\u017eaduje, aby zamestn\u00e1vate\u013e dok\u00e1zal rozdiely v mzd\u00e1ch objekt\u00edvne od\u00f4vodni\u0165. V \u010dl\u00e1nku prin\u00e1\u0161ame preh\u013ead toho, \u010do m\u00e1 syst\u00e9m odme\u0148ovania obsahova\u0165, ak\u00e9 s\u00fa z\u00e1konn\u00e9 pr\u00edplatky a ko\u013eko zamestnanec re\u00e1lne stoj\u00ed.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-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_6ab246ef667d4\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Pre\u010do aj mal\u00e1 firma potrebuje syst\u00e9m odme\u0148ovania<\/h2><\/div><div class=\"heading-section-description\"><p dir=\"ltr\">Mal\u00e9 firmy nastavuj\u00fa mzdy \u010dasto individu\u00e1lne. Prv\u00fd zamestnanec dostane sumu pod\u013ea p\u00f4vodn\u00e9ho rozpo\u010dtu, \u010fal\u0161\u00ed pod\u013ea situ\u00e1cie na trhu a tret\u00ed pod\u013ea v\u00fdsledku vyjedn\u00e1vania na pohovore. Tak\u00fdto pr\u00edstup vedie k rozdielom, ktor\u00e9 zamestn\u00e1vate\u013e nevie vysvetli\u0165 pracovnou n\u00e1pl\u0148ou, zodpovednos\u0165ou ani v\u00fdkonom.<\/p><p dir=\"ltr\">Od <strong>7. j\u00fana 2026<\/strong> plat\u00ed <strong>z\u00e1kon \u010d. 76\/2026 Z. z.<\/strong> o rovnakom odme\u0148ovan\u00ed mu\u017eov a \u017eien za rovnak\u00fa pr\u00e1cu alebo za pr\u00e1cu rovnakej hodnoty. Zamestn\u00e1vate\u013e mus\u00ed ma\u0165 nastaven\u00fa \u0161trukt\u00faru odme\u0148ovania, pod\u013ea ktorej dok\u00e1\u017ee pos\u00fadi\u0165 a porovna\u0165 hodnotu jednotliv\u00fdch pracovn\u00fdch miest.<\/p><p dir=\"ltr\"><strong>Neznamen\u00e1 to, \u017ee v\u0161etci zamestnanci s rovnak\u00fdm n\u00e1zvom poz\u00edcie musia dost\u00e1va\u0165 rovnak\u00fa mzdu.<\/strong> Rozdiel m\u00f4\u017ee by\u0165 od\u00f4vodnen\u00fd odli\u0161nou mierou zodpovednosti, n\u00e1ro\u010dnos\u0165ou \u00faloh, pracovn\u00fdmi podmienkami, sk\u00fasenos\u0165ami alebo v\u00fdsledkami. Tieto krit\u00e9ri\u00e1 v\u0161ak musia by\u0165 <strong>objekt\u00edvne, uplat\u0148ovan\u00e9 jednotne a nesm\u00fa by\u0165 zalo\u017een\u00e9 na pohlav\u00ed<\/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_6ab246ef687d4\" ><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_6ab246ef6975a\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Krit\u00e9ri\u00e1 hodnotenia pr\u00e1ce<\/h2><\/div><div class=\"heading-section-description\"><p dir=\"ltr\">Pri hodnoten\u00ed pr\u00e1ce sa zoh\u013ead\u0148uje najm\u00e4:<\/p><ul dir=\"ltr\"><li><strong>zlo\u017eitos\u0165 pr\u00e1ce<\/strong>,<\/li><li><strong>miera zodpovednosti<\/strong>,<\/li><li><strong>fyzick\u00e1 alebo psychick\u00e1 nam\u00e1havos\u0165<\/strong>,<\/li><li><strong>pracovn\u00e9 podmienky<\/strong>,<\/li><li><strong>odborn\u00e9 po\u017eiadavky<\/strong>,<\/li><li><strong>relevantn\u00e9 soci\u00e1lne a komunika\u010dn\u00e9 zru\u010dnosti<\/strong>.<\/li><\/ul><h3 dir=\"ltr\">\u010co m\u00e1 syst\u00e9m odme\u0148ovania rie\u0161i\u0165<\/h3><ul dir=\"ltr\"><li>zaradenie pracovn\u00fdch miest pod\u013ea ich n\u00e1ro\u010dnosti a hodnoty,<\/li><li>z\u00e1kladn\u00fa mzdu alebo mzdov\u00e9 rozp\u00e4tie pre jednotliv\u00e9 poz\u00edcie,<\/li><li>pou\u017eitie mesa\u010dnej alebo hodinovej mzdy,<\/li><li>objekt\u00edvne podmienky na priznanie pr\u00e9mi\u00ed a bonusov,<\/li><li>z\u00e1konn\u00e9 pr\u00edplatky,<\/li><li>benefity a ich da\u0148ov\u00e9 dopady,<\/li><li>pravidl\u00e1 pri zmene a zvy\u0161ovan\u00ed mzdy,<\/li><li>celkov\u00e9 n\u00e1klady zamestn\u00e1vate\u013ea.<\/li><\/ul><p dir=\"ltr\">Bez jasn\u00fdch krit\u00e9ri\u00ed sa z odme\u0148ovania st\u00e1va s\u00e9ria individu\u00e1lnych doh\u00f4d. Tie ved\u00fa k nap\u00e4tiu v t\u00edme aj k situ\u00e1cii, ke\u010f firma nevie preuk\u00e1za\u0165, \u017ee rozdielne mzdy vych\u00e1dzaj\u00fa z objekt\u00edvnych d\u00f4vodov.<\/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_6ab246ef6aada\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Mesa\u010dn\u00e1 alebo hodinov\u00e1 mzda<\/h2><\/div><div class=\"heading-section-description\"><p dir=\"ltr\">Prv\u00fdm rozhodnut\u00edm je forma mzdy.<\/p><div dir=\"ltr\"><table><thead><tr><th scope=\"col\">\u00a0<\/th><th scope=\"col\">Mesa\u010dn\u00e1 mzda<\/th><th scope=\"col\">Hodinov\u00e1 mzda<\/th><\/tr><\/thead><tbody><tr><td>Vhodn\u00e1 pre<\/td><td>administrat\u00edvu, \u00fa\u010dtovn\u00edctvo, obchod, marketing, odborn\u00e9 a mana\u017e\u00e9rske poz\u00edcie<\/td><td>prev\u00e1dzky, v\u00fdrobu, slu\u017eby, sez\u00f3nnu pr\u00e1cu, zmenov\u00e9 rozpisy<\/td><\/tr><tr><td>Predpoklad<\/td><td>stabiln\u00fd pracovn\u00fd \u010das a predv\u00eddate\u013en\u00fd rozsah pr\u00e1ce<\/td><td>pracovn\u00fd \u010das sa men\u00ed pod\u013ea rozpisu zmien<\/td><\/tr><tr><td>V\u00fdhoda<\/td><td>jednoduch\u0161ie pl\u00e1novanie n\u00e1kladov, stabilita pre zamestnanca<\/td><td>platba za skuto\u010dne odpracovan\u00e9 hodiny<\/td><\/tr><tr><td>N\u00e1rok na pozornos\u0165<\/td><td>\u2014<\/td><td>evidencia pracovn\u00e9ho \u010dasu, pr\u00edplatky, sviatky, no\u010dn\u00e9 zmeny, v\u00edkendy<\/td><\/tr><\/tbody><\/table><\/div><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-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_6ab246ef6bfdf\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Minim\u00e1lna mzda a minim\u00e1lne mzdov\u00e9 n\u00e1roky v roku 2026<\/h2><\/div><div class=\"heading-section-description\"><p dir=\"ltr\">V roku 2026 predstavuje minim\u00e1lna mzda <strong>915 eur<\/strong> mesa\u010dne, respekt\u00edve <strong>5,259 eura<\/strong> za hodinu.<\/p><p dir=\"ltr\">Pri pracovn\u00fdch miestach s vy\u0161\u0161ou n\u00e1ro\u010dnos\u0165ou v\u0161ak nesta\u010d\u00ed sledova\u0165 len minim\u00e1lnu mzdu. Zamestn\u00e1vate\u013e mus\u00ed zoh\u013eadni\u0165 aj <strong>minim\u00e1lne mzdov\u00e9 n\u00e1roky pod\u013ea stup\u0148a n\u00e1ro\u010dnosti pr\u00e1ce<\/strong>, ktor\u00e9 sa v roku 2026 pohybuj\u00fa od <strong>915 eur<\/strong> pri prvom stupni po <strong>1 495 eur<\/strong> pri \u0161iestom stupni.<\/p><h3 dir=\"ltr\">Pr\u00e9mie a bonusy<\/h3><p dir=\"ltr\">Variabiln\u00e1 odmena m\u00e1 ma\u0165 jasn\u00fd \u00fa\u010del. Nem\u00e1 by\u0165 n\u00e1hradou za n\u00edzku z\u00e1kladn\u00fa mzdu ani sumou ur\u010dovanou ad hoc. Ak m\u00e1 bonus motivova\u0165, zamestnanec mus\u00ed vedie\u0165, za ak\u00fd v\u00fdsledok ho m\u00f4\u017ee dosta\u0165.<\/p><div dir=\"ltr\"><table><thead><tr><th scope=\"col\">Typ odmeny<\/th><th scope=\"col\">Via\u017ee sa na<\/th><th scope=\"col\">Vhodn\u00e9 pre<\/th><\/tr><\/thead><tbody><tr><td><strong>V\u00fdkonov\u00e1 pr\u00e9mia<\/strong><\/td><td>pravidelne sledovan\u00fd ukazovate\u013e<\/td><td>poz\u00edcie s merate\u013en\u00fdm v\u00fdstupom<\/td><\/tr><tr><td><strong>Cie\u013eov\u00fd bonus<\/strong><\/td><td>splnenie konkr\u00e9tneho cie\u013ea<\/td><td>obchodn\u00edkov, projektov\u00e9 role, ved\u00facich<\/td><\/tr><tr><td><strong>Mimoriadna odmena<\/strong><\/td><td>nad\u0161tandardn\u00fd v\u00fdkon alebo jednorazov\u00fa situ\u00e1ciu<\/td><td>v\u00fdnimo\u010dn\u00e9 pr\u00edpady<\/td><\/tr><\/tbody><\/table><\/div><p dir=\"ltr\"><em>Zdroj: Vlastn\u00e9 spracovanie<\/em><\/p><p dir=\"ltr\"><strong>V\u00fdkonov\u00e1 pr\u00e9mia<\/strong> sa via\u017ee na ukazovate\u013e ako po\u010det vybaven\u00fdch objedn\u00e1vok, obrat, po\u010det spracovan\u00fdch dokladov, dodr\u017eanie term\u00ednov alebo kvalita pr\u00e1ce. Ukazovate\u013e mus\u00ed by\u0165 merate\u013en\u00fd a zamestnanec ho mus\u00ed vedie\u0165 svojou pr\u00e1cou re\u00e1lne ovplyvni\u0165.<\/p><p dir=\"ltr\"><strong>Cie\u013eov\u00fd bonus<\/strong> je naviazan\u00fd na konkr\u00e9tny cie\u013e \u2013 mesa\u010dn\u00fd obrat, udr\u017eanie mar\u017ee, dokon\u010denie projektu alebo zn\u00ed\u017eenie reklam\u00e1ci\u00ed.<\/p><p dir=\"ltr\"><strong>Mimoriadna odmena<\/strong> sa pou\u017e\u00edva pri nad\u0161tandardnom v\u00fdkone alebo zvl\u00e1dnut\u00ed n\u00e1ro\u010dn\u00e9ho obdobia. Ak sa vypl\u00e1ca ka\u017ed\u00fd mesiac, zamestnanci ju za\u010dn\u00fa vn\u00edma\u0165 ako s\u00fa\u010das\u0165 mzdy a str\u00e1ca svoj \u00fa\u010del.<\/p><p>\u010co treba pri variabilnej odmene ur\u010di\u0165<\/p><ul dir=\"ltr\"><li>kto m\u00e1 na odmenu n\u00e1rok,<\/li><li>za ak\u00e9 obdobie sa vyhodnocuje,<\/li><li>ak\u00e9 podmienky mus\u00ed zamestnanec splni\u0165,<\/li><li>kto o priznan\u00ed odmeny rozhoduje,<\/li><li>kedy sa odmena vypl\u00e1ca,<\/li><li>v ktor\u00fdch pr\u00edpadoch sa kr\u00e1ti alebo neprizn\u00e1.<\/li><\/ul><p dir=\"ltr\">Tieto pravidl\u00e1 maj\u00fa by\u0165 uveden\u00e9 v <strong>pracovnej zmluve, mzdovom v\u00fdmere, internom predpise<\/strong> alebo inom dokumente, ktor\u00fd zamestn\u00e1vate\u013e pri odme\u0148ovan\u00ed pou\u017e\u00edva.<\/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_6ab246ef6ded1\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Z\u00e1konn\u00e9 pr\u00edplatky v roku 2026<\/h2><\/div><div class=\"heading-section-description\"><div dir=\"ltr\"><table><thead><tr><th scope=\"col\">Pr\u00edplatok<\/th><th scope=\"col\">Minim\u00e1lna v\u00fd\u0161ka<\/th><\/tr><\/thead><tbody><tr><td>Pr\u00e1ca v sobotu<\/td><td><strong>2,6295 \u20ac<\/strong> za hodinu<\/td><\/tr><tr><td>Pr\u00e1ca v nede\u013eu<\/td><td><strong>5,259 \u20ac<\/strong> za hodinu<\/td><\/tr><tr><td>No\u010dn\u00e1 pr\u00e1ca<\/td><td><strong>2,1036 \u20ac<\/strong> za hodinu<\/td><\/tr><tr><td>No\u010dn\u00e1 pr\u00e1ca pri rizikovej pr\u00e1ci<\/td><td><strong>2,6295 \u20ac<\/strong> za hodinu<\/td><\/tr><tr><td>Pr\u00e1ca vo sviatok<\/td><td>dosiahnut\u00e1 mzda + <strong>100 %<\/strong> priemern\u00e9ho z\u00e1robku<\/td><\/tr><tr><td>Pr\u00e1ca nad\u010das<\/td><td>dosiahnut\u00e1 mzda + <strong>25 %<\/strong> priemern\u00e9ho z\u00e1robku<\/td><\/tr><tr><td>Pr\u00e1ca nad\u010das pri rizikovej pr\u00e1ci<\/td><td>dosiahnut\u00e1 mzda + <strong>35 %<\/strong> priemern\u00e9ho z\u00e1robku<\/td><\/tr><\/tbody><\/table><\/div><p dir=\"ltr\"><em>Zdroj: Vlastn\u00e9 spracovanie<\/em><\/p><p dir=\"ltr\">Pri niektor\u00fdch typoch prev\u00e1dzok m\u00f4\u017ee z\u00e1kon umo\u017eni\u0165 dohodn\u00fa\u0165 <strong>ni\u017e\u0161ie pr\u00edplatky<\/strong> za sobotu, nede\u013eu alebo no\u010dn\u00fa pr\u00e1cu, ale len za podmienok uveden\u00fdch v Z\u00e1konn\u00edku pr\u00e1ce. Mal\u00e1 firma by s touto mo\u017enos\u0165ou nemala pracova\u0165 automaticky \u2013 najsk\u00f4r mus\u00ed pos\u00fadi\u0165, \u010di jej prev\u00e1dzka z\u00e1konn\u00e9 podmienky skuto\u010dne sp\u013a\u0148a.<\/p><p dir=\"ltr\">Pr\u00edplatky s\u00fa d\u00f4le\u017eit\u00e9 aj pri pl\u00e1novan\u00ed zmien. Zamestnanec s hodinovou mzdou 6 eur nestoj\u00ed firmu rovnako v pondelok doobeda a v nede\u013eu ve\u010der. Ak firma pracuje cez v\u00edkendy, v noci alebo vo sviatok, syst\u00e9m odme\u0148ovania mus\u00ed s t\u00fdmito n\u00e1kladmi po\u010d\u00edta\u0165 u\u017e pri tvorbe cien, rozpo\u010dtov a person\u00e1lneho pl\u00e1nu.<\/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_6ab246ef6fa2f\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Zamestnaneck\u00e9 benefity a ich da\u0148ov\u00e9 dopady<\/h2><\/div><div class=\"heading-section-description\"><p dir=\"ltr\">Benefity funguj\u00fa len vtedy, ke\u010f maj\u00fa jasn\u00e9 pravidl\u00e1 a firma rozumie ich da\u0148ov\u00e9mu re\u017eimu. <strong>Nie ka\u017ed\u00fd benefit je pre zamestnanca osloboden\u00fd od dane a nie ka\u017ed\u00fd je pre zamestn\u00e1vate\u013ea da\u0148ov\u00fdm v\u00fddavkom.<\/strong><\/p><p dir=\"ltr\">Medzi benefity v malej firme patria:<\/p><ul dir=\"ltr\"><li>stravovanie alebo finan\u010dn\u00fd pr\u00edspevok na stravovanie,<\/li><li>pr\u00edspevok na rekre\u00e1ciu,<\/li><li>pr\u00edspevok na \u0161portov\u00fa \u010dinnos\u0165 die\u0165a\u0165a,<\/li><li>vzdel\u00e1vanie zamestnancov,<\/li><li>doplnkov\u00e9 d\u00f4chodkov\u00e9 sporenie,<\/li><li>vybavenie na pr\u00e1cu z domu,<\/li><li>slu\u017eobn\u00fd telef\u00f3n alebo notebook,<\/li><li>nepe\u0148a\u017en\u00e9 benefity do 500 eur ro\u010dne,<\/li><li>dni vo\u013ena nad r\u00e1mec z\u00e1kona.<\/li><\/ul><h3 dir=\"ltr\">Pe\u0148a\u017en\u00e9 a nepe\u0148a\u017en\u00e9 plnenie<\/h3><p dir=\"ltr\"><strong>Pe\u0148a\u017en\u00fd benefit<\/strong> je vo v\u00e4\u010d\u0161ine pr\u00edpadov zdanite\u013en\u00fdm pr\u00edjmom zamestnanca a vstupuje aj do odvodov.<\/p><p dir=\"ltr\"><strong>Nepe\u0148a\u017en\u00fd benefit<\/strong> m\u00f4\u017ee by\u0165 osloboden\u00fd od dane, ale len pri splnen\u00ed z\u00e1konn\u00fdch podmienok.<\/p><p dir=\"ltr\">Osobitn\u00e9 pravidlo plat\u00ed pri <strong>nepe\u0148a\u017enom plnen\u00ed do 500 eur ro\u010dne<\/strong>. Tak\u00fdto benefit m\u00f4\u017ee by\u0165 u zamestnanca osloboden\u00fd od dane, ak zamestn\u00e1vate\u013e v\u00fddavky na\u0148 <strong>neuplatn\u00ed ako da\u0148ov\u00fd v\u00fddavok<\/strong>. Firma tak stoj\u00ed pred rozhodnut\u00edm:<\/p><ul dir=\"ltr\"><li>benefit <strong>zdan\u00ed na strane zamestnanca<\/strong> a uplatn\u00ed si ho ako da\u0148ov\u00fd n\u00e1klad, alebo<\/li><li>vyu\u017eije <strong>oslobodenie u zamestnanca<\/strong> a v\u00fddavok nebude da\u0148ovo uznan\u00fd.<\/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-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_6ab246ef71212\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Ko\u013eko re\u00e1lne stoj\u00ed firmu zamestnanec<\/h2><\/div><div class=\"heading-section-description\"><p dir=\"ltr\">Hrub\u00e1 mzda nie je celkov\u00fd n\u00e1klad firmy ani suma, ktor\u00fa zamestnanec dostane na \u00fa\u010det. Zo mzdy sa odpo\u010d\u00edtaj\u00fa odvody zamestnanca a preddavok na da\u0148, a zamestn\u00e1vate\u013e plat\u00ed za zamestnanca \u010fal\u0161ie odvody navy\u0161e.<\/p><p dir=\"ltr\">Nasleduj\u00faci v\u00fdpo\u010det plat\u00ed pre zamestnanca bez zdravotn\u00e9ho postihnutia, ktor\u00fd m\u00e1 podp\u00edsan\u00e9 vyhl\u00e1senie na uplatnenie nezdanite\u013enej \u010dasti z\u00e1kladu dane, neuplat\u0148uje si da\u0148ov\u00fd bonus na die\u0165a a nem\u00e1 \u010fal\u0161ie zr\u00e1\u017eky zo mzdy.<\/p><p dir=\"ltr\"><strong>Hrub\u00e1 mzda: 1 500,00 \u20ac<\/strong><\/p><h4 dir=\"ltr\">Odvody zamestnanca<\/h4><div dir=\"ltr\"><table><thead><tr><th scope=\"col\">Polo\u017eka<\/th><th scope=\"col\">Sadzba<\/th><th scope=\"col\">Suma<\/th><\/tr><\/thead><tbody><tr><td>Nemocensk\u00e9 poistenie<\/td><td>1,4 %<\/td><td>21,00 \u20ac<\/td><\/tr><tr><td>Starobn\u00e9 poistenie<\/td><td>4 %<\/td><td>60,00 \u20ac<\/td><\/tr><tr><td>Invalidn\u00e9 poistenie<\/td><td>3 %<\/td><td>45,00 \u20ac<\/td><\/tr><tr><td>Poistenie v nezamestnanosti<\/td><td>1 %<\/td><td>15,00 \u20ac<\/td><\/tr><tr><td>Zdravotn\u00e9 poistenie<\/td><td>5 %<\/td><td>75,00 \u20ac<\/td><\/tr><tr><td><strong>Spolu<\/strong><\/td><td><strong>14,4 %<\/strong><\/td><td><strong>216,00 \u20ac<\/strong><\/td><\/tr><\/tbody><\/table><\/div><p dir=\"ltr\"><em>Zdroj: Vlastn\u00e9 spracovanie<\/em><\/p><h4 dir=\"ltr\">V\u00fdpo\u010det dane a \u010distej mzdy<\/h4><div dir=\"ltr\"><table><thead><tr><th scope=\"col\">Polo\u017eka<\/th><th scope=\"col\">V\u00fdpo\u010det<\/th><th scope=\"col\">Suma<\/th><\/tr><\/thead><tbody><tr><td>Z\u00e1klad dane po odvodoch<\/td><td>1 500 \u2212 216<\/td><td>1 284,00 \u20ac<\/td><\/tr><tr><td>Nezdanite\u013en\u00e1 \u010das\u0165 z\u00e1kladu dane<\/td><td>\u2014<\/td><td>\u2212497,23 \u20ac<\/td><\/tr><tr><td>Zdanite\u013en\u00e1 mzda<\/td><td>1 284 \u2212 497,23<\/td><td>786,77 \u20ac<\/td><\/tr><tr><td>Preddavok na da\u0148<\/td><td>19 % zo 786,77<\/td><td>149,49 \u20ac<\/td><\/tr><tr><td><strong>\u010cist\u00e1 mzda<\/strong><\/td><td>1 500 \u2212 216 \u2212 149,49<\/td><td><strong>1 134,51 \u20ac<\/strong><\/td><\/tr><\/tbody><\/table><\/div><p dir=\"ltr\"><em>Zdroj: Vlastn\u00e9 spracovanie<\/em><\/p><h4 dir=\"ltr\">Odvody zamestn\u00e1vate\u013ea<\/h4><div dir=\"ltr\"><table><thead><tr><th scope=\"col\">Polo\u017eka<\/th><th scope=\"col\">Sadzba<\/th><th scope=\"col\">Suma<\/th><\/tr><\/thead><tbody><tr><td>Nemocensk\u00e9 poistenie<\/td><td>1,4 %<\/td><td>21,00 \u20ac<\/td><\/tr><tr><td>Starobn\u00e9 poistenie<\/td><td>14 %<\/td><td>210,00 \u20ac<\/td><\/tr><tr><td>Invalidn\u00e9 poistenie<\/td><td>3 %<\/td><td>45,00 \u20ac<\/td><\/tr><tr><td>Poistenie v nezamestnanosti<\/td><td>0,5 %<\/td><td>7,50 \u20ac<\/td><\/tr><tr><td>Poistn\u00e9 na financovanie podpory<\/td><td>0,5 %<\/td><td>7,50 \u20ac<\/td><\/tr><tr><td>Garan\u010dn\u00e9 poistenie<\/td><td>0,25 %<\/td><td>3,75 \u20ac<\/td><\/tr><tr><td>\u00darazov\u00e9 poistenie<\/td><td>0,8 %<\/td><td>12,00 \u20ac<\/td><\/tr><tr><td>Rezervn\u00fd fond solidarity<\/td><td>4,75 %<\/td><td>71,25 \u20ac<\/td><\/tr><tr><td>Soci\u00e1lne odvody spolu<\/td><td>25,2 %<\/td><td>378,00 \u20ac<\/td><\/tr><tr><td>Zdravotn\u00e9 poistenie<\/td><td>11 %<\/td><td>165,00 \u20ac<\/td><\/tr><tr><td><strong>Spolu<\/strong><\/td><td><strong>36,2 %<\/strong><\/td><td><strong>543,00 \u20ac<\/strong><\/td><\/tr><\/tbody><\/table><\/div><p dir=\"ltr\"><em>Zdroj: Vlastn\u00e9 spracovanie<\/em><\/p><h4 dir=\"ltr\">Celkov\u00e1 cena pr\u00e1ce<\/h4><div dir=\"ltr\"><table><thead><tr><th scope=\"col\">Polo\u017eka<\/th><th scope=\"col\">Suma<\/th><\/tr><\/thead><tbody><tr><td>Hrub\u00e1 mzda<\/td><td>1 500,00 \u20ac<\/td><\/tr><tr><td>Odvody zamestn\u00e1vate\u013ea<\/td><td>543,00 \u20ac<\/td><\/tr><tr><td><strong>Celkov\u00e1 cena pr\u00e1ce<\/strong><\/td><td><strong>2 043,00 \u20ac<\/strong><\/td><\/tr><tr><td>\u00a0<\/td><td>\u00a0<\/td><\/tr><tr><td>\u010cist\u00e1 mzda zamestnanca<\/td><td>1 134,51 \u20ac<\/td><\/tr><tr><td><strong>Rozdiel<\/strong><\/td><td><strong>908,49 \u20ac<\/strong><\/td><\/tr><\/tbody><\/table><\/div><p dir=\"ltr\"><em>Zdroj: Vlastn\u00e9 spracovanie<\/em><\/p><p dir=\"ltr\">Rozdiel medzi \u010distou mzdou a celkovou cenou pr\u00e1ce tvoria odvody zamestnanca, preddavok na da\u0148 a odvody platen\u00e9 zamestn\u00e1vate\u013eom.<\/p><p dir=\"ltr\"><strong>Do v\u00fdpo\u010dtu nie s\u00fa zahrnut\u00e9<\/strong> stravovanie, pr\u00edplatky za nad\u010das, no\u010dn\u00fa pr\u00e1cu, v\u00edkendy alebo sviatky, pr\u00e9mie, bonusy, benefity, n\u00e1hrada pr\u00edjmu po\u010das pr\u00e1ceneschopnosti ani n\u00e1klady na pracovn\u00e9 vybavenie a vzdel\u00e1vanie. Skuto\u010dn\u00fd n\u00e1klad na pracovn\u00e9 miesto preto m\u00f4\u017ee by\u0165 e\u0161te vy\u0161\u0161\u00ed.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3694a5b e-flex e-con-boxed e-con e-parent\" data-id=\"3694a5b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-55342d6 elementor-widget elementor-widget-shortcode\" data-id=\"55342d6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><script id=\"mcjs\">!function(c,h,i,m,p){m=c.createElement(h),p=c.getElementsByTagName(h)[0],m.async=1,m.src=i,p.parentNode.insertBefore(m,p)}(document,\"script\",\"https:\/\/chimpstatic.com\/mcjs-connected\/js\/users\/ca41a6c1e0805c4d799bec8ae\/fabc377635da2f79608f6b656.js\");<\/script><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>\u00da\u010dtovn\u00edctvo a dane Odvodov\u00e1 \u00fa\u013eava pre dohod\u00e1rov (brig\u00e1dnikov) od 1.1.2027 Autor Dobryuctovnik Publikovan\u00e9 21. September 2026 Zdie\u013eajte \u010dl\u00e1nok Syst\u00e9m odme\u0148ovania nem\u00e1 by\u0165 tabu\u013eka, ktor\u00fa nikto nepou\u017e\u00edva. M\u00e1 by\u0165 r\u00e1mec, pod\u013ea ktor\u00e9ho firma ur\u010d\u00ed z\u00e1kladn\u00fa mzdu, variabiln\u00fa zlo\u017eku, pr\u00e9mie, z\u00e1konn\u00e9 pr\u00edplatky aj benefity. V malej firme sa ka\u017ed\u00e9 nespr\u00e1vne rozhodnutie r\u00fdchlo prejav\u00ed v n\u00e1kladoch, motiv\u00e1cii zamestnancov [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":3484,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-3478","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\/3478","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=3478"}],"version-history":[{"count":5,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/posts\/3478\/revisions"}],"predecessor-version":[{"id":3485,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/posts\/3478\/revisions\/3485"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/media\/3484"}],"wp:attachment":[{"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/media?parent=3478"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/categories?post=3478"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/tags?post=3478"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}