{"id":133,"date":"2025-08-25T07:45:00","date_gmt":"2025-08-25T05:45:00","guid":{"rendered":"http:\/\/localhost\/firmaren\/ako-usetrit-na-odvodoch-desiatky-eur-mesacne\/"},"modified":"2025-09-16T11:25:33","modified_gmt":"2025-09-16T09:25:33","slug":"ako-usetrit-na-odvodoch-desiatky-eur-mesacne","status":"publish","type":"post","link":"https:\/\/www.firmaren.sk\/clanky\/ako-usetrit-na-odvodoch-desiatky-eur-mesacne\/","title":{"rendered":"Ako v esero\u010dke u\u0161etri\u0165 na odvodoch stovky eur"},"content":{"rendered":"\n<h2 class=\"wp-block-heading\">Ak\u00e9 odvody plat\u00ed konate\u013e<\/h2>\n\n\n\n<p>Na\u0161a klientka Be\u00e1ta sa rozhodla za\u010da\u0165 podnika\u0165.&nbsp; Po \u00favodnej dileme \u010di si zalo\u017ei\u0165 <a href=\"https:\/\/youtu.be\/EHpTEE6pviw\">\u017eivnos\u0165 alebo s. r. o.<\/a> jej ako v\u00fdhodnej\u0161ie vy\u0161lo <a href=\"https:\/\/www.firmaren.sk\/zalozenie-firmy\">zalo\u017eenie s.r.o.<\/a> Vedela, \u017ee ako konate\u013e a spolo\u010dn\u00edk, ak si nevypl\u00e1ca odmenu, <strong>soci\u00e1lne odvody plati\u0165 nemus\u00ed<\/strong> (v takomto pr\u00edpade v\u0161ak nem\u00e1 nemocensk\u00e9 poistenie a napr\u00edklad ani poistenie v nezamestnanosti). Dozvedela sa tie\u017e, \u017ee zdravotn\u00fa pois\u0165ov\u0148u m\u00f4\u017ee vybavi\u0165 tak, \u017ee sa dobrovo\u013ene prihl\u00e1si na <strong>verejn\u00e9 zdravotn\u00e9 poistenie za 107,25\u202f mesa\u010dne<\/strong>.<\/p>\n\n\n\n<p><strong>\u010co to presne znamen\u00e1? <\/strong><br>Ako konate\u013e (a mo\u017eno aj spolo\u010dn\u00edk) SRO, Be\u00e1ta za <strong>107,25 eur<\/strong> mesa\u010dne:<br>&#8211; <strong>nebude ma\u0165<\/strong> nemocensk\u00e9 poistenie a ani PN-ku, preto\u017ee- <strong>nebude plati\u0165<\/strong> \u017eiadne soci\u00e1lne odvody, <br>&#8211;  <strong>bude ma\u0165<\/strong> zdravotn\u00fa starostlivos\u0165, preto\u017ee <strong>bude musie\u0165 plati\u0165 <\/strong>mesa\u010dn\u00e9 preddavky na verejn\u00e9 zdravotn\u00e9 poistenie vo v\u00fd\u0161ke <strong>107,25 eur<\/strong>.<\/p>\n\n\n\n<p>Konate\u013e sa mus\u00ed dobrovo\u013ene prihl\u00e1si\u0165 na verejn\u00e9 zdravotn\u00e9 poistenie vtedy, <strong>ke\u010f nie je nikde zamestnan\u00fd<\/strong>, a teda za\u0148ho neplat\u00ed preddavky na zdravotn\u00e9 poistenie zamestn\u00e1vate\u013e alebo ke\u010f <strong>nie je ani \u0161tudent, d\u00f4chodca \u010di rodi\u010d na rodi\u010dovskej dovolenke<\/strong>, \u010di\u017ee za\u0148ho preddavky neplat\u00ed ani \u0161t\u00e1t.<\/p>\n\n\n\n<p style=\"text-align:center\"><strong>Zalo\u017eenie s. r. o. je teraz vo Firm\u00e1rni iba za 1 euro!<\/strong><\/p>\n\n\n\n<p><span style=\"font-size: 14px;\"><a class=\"redBtn right-panel-btn rounded-btn\" title=\"Chcem si zalo\u017ei\u0165 SRO za 1\u20ac\" href=\"\/zalozenie-firmy\">Chcem si zalo\u017ei\u0165 SRO za 1\u20ac<\/a><\/span><\/p>\n\n\n\n<p>Be\u00e1ta v\u0161ak h\u013eadala lep\u0161ie rie\u0161enie: Chcela ma\u0165 nie len zdravotn\u00e9 poistenie, ale aj soci\u00e1lne poistenie. A to v\u0161etko \u010do najlacnej\u0161ie. Po\u010dula, \u017ee by sa mohla <a href=\"https:\/\/youtu.be\/n-tI-gd-mj4\">vo svojej esero\u010dke zamestna\u0165<\/a>. Jej \u00fa\u010dtovn\u00ed\u010dka jej v\u0161ak poradila v\u00fdhodnej\u0161ie rie\u0161enie.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Rada na nezaplatenie<\/h2>\n\n\n\n<p><em><strong>&#8222;Podp\u00ed\u0161te si zmluvu o v\u00fdkone funkcie konate\u013ea<\/strong> s n\u00edzkou mesa\u010dnou odmenou a dane a odvody pla\u0165te iba z tejto sumy. <strong>Takto m\u00f4\u017eete plati\u0165 odvody e\u0161te men\u0161ie, ako minim\u00e1lne.&#8220;<\/strong><\/em><\/p>\n\n\n\n<p>Zmluvu o v\u00fdkone funkcie konate\u013ea podpisuje konate\u013e na jednej strane a na druhej strane firma, za ktor\u00fa tie\u017e podpisuje konate\u013e alebo konatelia s. r. o. Zmluvu mus\u00ed schv\u00e1li\u0165 valn\u00e9 zhroma\u017edenie s. r. o. <\/p>\n\n\n\n<p><a href=\"https:\/\/www.firmaren.sk\/vzory\/zmluva-o-vykone-funkcie-konatela-spolocnosti\">Vzor zmluvy<\/a> m\u00f4\u017eete n\u00e1js\u0165 napr\u00edklad na internete.<\/p>\n\n\n\n<p><strong>Podrobn\u00e9 vysvetlenie celej t\u00e9my<\/strong> aj s pr\u00edkladmi si pozrite v <a href=\"https:\/\/youtu.be\/z0-KuU-rFiM\">tomto videu<\/a>:<\/p>\n\n\n\n<figure class=\"wp-block-embed-youtube wp-block-embed is-type-video is-provider-youtube wp-embed-aspect-16-9 wp-has-aspect-ratio\"><div class=\"wp-block-embed__wrapper\">\n<iframe loading=\"lazy\" title=\"Ak\u00e9 odvody plat\u00ed konate\u013e esero\u010dky?\" width=\"500\" height=\"281\" src=\"https:\/\/www.youtube.com\/embed\/z0-KuU-rFiM?feature=oembed\" frameborder=\"0\" allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share\" referrerpolicy=\"strict-origin-when-cross-origin\" allowfullscreen><\/iframe>\n<\/div><figcaption>Video: Odvody konate\u013ea a spolo\u010dn\u00edka (aktu\u00e1lne pre rok 2023)<\/figcaption><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">V\u00fdhody zmluvy o v\u00fdkone funkcie konate\u013ea s n\u00edzkou odmenou (napr. 400 eur)<\/h2>\n\n\n\n<p><span style=\"font-size: 16px;\"><strong>1. U\u0161etr\u00edte <\/strong><\/span>(nebud\u00fa sa na v\u00e1s vz\u0165ahova\u0165 minim\u00e1lne mesa\u010dn\u00e9 odvody:  237,02 eur na soci\u00e1lne poistenie a 107,25 eur na zdravotn\u00e9 poistenie<span style=\"font-size: 16px;\">, \u010do je spolu a\u017e <strong>344,27 eur<\/strong> mesa\u010dne)<\/span><\/p>\n\n\n\n<p><span style=\"font-size: 16px;\"><strong>2. Z\u00edskate kompletn\u00e9 soci\u00e1lne a zdravotn\u00e9 poistenie <\/strong><\/span>(a to za ove\u013ea menej pe\u0148az\u00ed, ne\u017e s\u00fa spom\u00ednan\u00e9 minim\u00e1lne mesa\u010dn\u00e9 odvody, preto\u017ee sa v\u00e1m bud\u00fa r\u00e1ta\u0165 z n\u00edzkej odmeny, ktor\u00fa si sami stanov\u00edte)<\/p>\n\n\n\n<p><span style=\"font-size: 20px;\"><span style=\"font-size: 16px;\"><strong>3. Z\u00edskate ro\u010dn\u00fd da\u0148ov\u00fd n\u00e1klad do firmy<\/strong><\/span><\/span><\/p>\n\n\n\n<p><strong>4. Z\u00edskate aj n\u00e1rok na<\/strong> <strong>minim\u00e1lny d\u00f4chodok<\/strong> (ak si v\u00fd\u0161ku odmeny nastav\u00edte rozumne &#8211; pozri ni\u017e\u0161ie)<span style=\"font-size: 20px;\"><span style=\"font-size: 16px;\"><strong>&nbsp;<\/strong><\/span><\/span><\/p>\n\n\n\n<p><strong>Limit pri zdravotnom poisten\u00ed:<\/strong> Konate\u013esk\u00fa odmenu pritom nem\u00e1 zmysel \u00faplne &#8222;podstreli\u0165&#8220;. Zdravotn\u00e1 pois\u0165ov\u0148a toti\u017e odvody v\u017edy aj tak dopo\u010d\u00edta do minim\u00e1lneho mesa\u010dn\u00e9ho preddavku zamestnanca 42,61\u202feur (suma vych\u00e1dza zo \u017eivotn\u00e9ho minima 284,13 eur a sadzieb 11\u202f% + 4\u202f%). Teda <strong>pri n\u00edzkej odmene sa doplatok dorovn\u00e1va do <\/strong>42,61<strong> eur (pre rok 2025), aj keby mali zdravotn\u00e9 odvody vych\u00e1dza\u0165 menej ne\u017e je t\u00e1to suma.<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Nev\u00fdhody<\/h2>\n\n\n\n<p>Medzi zn\u00e1me nev\u00fdhody n\u00edzkych mesa\u010dn\u00fdch odvodov soci\u00e1lneho poistenia patria neskor\u0161ie <strong>n\u00edzke d\u00e1vky v nezamestnanosti, n\u00edzka matersk\u00e1<\/strong> a o vplyve na v\u00fd\u0161ku d\u00f4chodku nehovoriac.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Chcete ma\u0165 n\u00e1rok na minim\u00e1lny d\u00f4chodok?<\/h2>\n\n\n\n<p><strong>Vypl\u00e1cajte si konate\u013esk\u00fa odmenu vo v\u00fd\u0161ke aspo\u0148 400 eur mesa\u010dne.<\/strong> T\u00e1to suma sa odv\u00edja od priemernej mzdy za rok 2024 (1\u202f524\u202f eur) a tie\u017e od osobn\u00e9ho mzdov\u00e9ho bodu. \u010ci\u017ee, aby ste mali n\u00e1rok na minim\u00e1lny d\u00f4chodok (teda aby sa v\u00e1m r\u00e1tal rok ako &#8222;odpracovan\u00fd&#8220;), hrub\u00fd mesa\u010dn\u00fd pr\u00edjem osoby by mal by\u0165 aspo\u0148 24,1% z priemernej mzdy, teda 367,28 eur (pre rok 2025).<\/p>\n\n\n\n<p style=\"text-align:center\"><strong>Zalo\u017eenie s. r. o. je teraz vo Firm\u00e1rni iba za 1 euro!<\/strong><\/p>\n\n\n\n<p><span style=\"font-size: 14px;\"><a class=\"redBtn right-panel-btn rounded-btn\" title=\"Chcem si zalo\u017ei\u0165 SRO za 1\u20ac\" href=\"\/zalozenie-firmy\">Chcem si zalo\u017ei\u0165 SRO za 1\u20ac<\/a><\/span><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Neplat\u00ed to pre v\u0161etk\u00fdch<\/h2>\n\n\n\n<p>V tomto \u010dl\u00e1nku niektor\u00e9 veci z\u00e1merne zjednodu\u0161ujeme pre lep\u0161ie pochopenie. Odvodov\u00e9 povinnosti nie s\u00fa nastaven\u00e9 jednoducho. Ak sme pr\u00edli\u0161 zov\u0161eobec\u0148ovali, mus\u00edme doplni\u0165 aj to, \u017ee aj v tejto oblasti <strong>existuje rad v\u00fdnimiek a obmedzen\u00ed<\/strong>. Napr\u00edklad:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>\u0160pecifick\u00e9 kateg\u00f3rie konate\u013eov a spolo\u010dn\u00edkov, ktor\u00ed s\u00fa z\u00e1rove\u0148 \u0161tudentmi alebo d\u00f4chodcami, \u010di zamestnancami, ktor\u00ed u\u017e maj\u00fa zdravotn\u00e9&nbsp; a soci\u00e1lne poistenie z in\u00e9ho titulu (preto tento tip nie je pre nich).<\/li><li>V\u00fd\u0161ka odmeny konate\u013ea by mala by\u0165 obvykl\u00e1, nezni\u017eujte ju teda za ka\u017ed\u00fa cenu na extr\u00e9mne hodnoty. Dajte si tak\u00fa odmenu, ak\u00fa si budete vedie\u0165 pred \u00faradmi obh\u00e1ji\u0165.<\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Pora\u010fte sa s \u00fa\u010dtovn\u00edkom<\/h2>\n\n\n\n<p>Prekonzultujte tento tip na u\u0161etrenie pe\u0148az\u00ed aj s va\u0161ou \u00fa\u010dtovn\u00ed\u010dkou alebo s \u00fa\u010dtovn\u00edkom, ktor\u00e9ho si <strong>vyberte zo zoznamu \u00fa\u010dtovn\u00edkov Slovenska<\/strong> na str\u00e1nke <a href=\"http:\/\/www.uctovnici.sk\">uctovnici.sk<\/a>.<\/p>\n\n\n\n<p>T\u00edm port\u00e1lu firmaren.sk<\/p>\n\n\n\n<p>____<\/p>\n\n\n\n<p>Cez port\u00e1l firmaren.sk si m\u00f4\u017eete za 1 euro:<\/p>\n\n\n\n<p><a href=\"https:\/\/www.firmaren.sk\/zalozenie-zivnosti\/krok1\">zalo\u017ei\u0165 \u017eivnos\u0165<\/a><\/p>\n\n\n\n<p><a href=\"https:\/\/www.firmaren.sk\/zalozenie-firmy\">zalo\u017ei\u0165 s.r.o.<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ak\u00e9 odvody plat\u00ed konate\u013e Na\u0161a klientka Be\u00e1ta sa rozhodla za\u010da\u0165 podnika\u0165.&nbsp; Po \u00favodnej dileme \u010di si zalo\u017ei\u0165 \u017eivnos\u0165 alebo s. r. o. jej ako v\u00fdhodnej\u0161ie vy\u0161lo zalo\u017eenie s.r.o. Vedela, \u017ee ako konate\u013e a spolo\u010dn\u00edk, ak si nevypl\u00e1ca odmenu, soci\u00e1lne odvody plati\u0165 nemus\u00ed (v takomto pr\u00edpade v\u0161ak nem\u00e1 nemocensk\u00e9 poistenie a napr\u00edklad ani poistenie v nezamestnanosti). &hellip; <a href=\"https:\/\/www.firmaren.sk\/clanky\/ako-usetrit-na-odvodoch-desiatky-eur-mesacne\/\">Continued<\/a><\/p>\n","protected":false},"author":1,"featured_media":134,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[2,12,5,1],"tags":[],"class_list":["post-133","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-danova-optimalizacia","category-podnikanie","category-s-r-o","category-uncategorized"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Ako v esero\u010dke u\u0161etri\u0165 na odvodoch stovky eur - 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