{"id":182,"date":"2026-04-17T11:44:00","date_gmt":"2026-04-17T09:44:00","guid":{"rendered":"http:\/\/localhost\/firmaren\/student-a-zivnost-ake-odvody-treba-platit-2\/"},"modified":"2026-07-20T10:17:07","modified_gmt":"2026-07-20T08:17:07","slug":"student-a-zivnost-ake-odvody-treba-platit","status":"publish","type":"post","link":"https:\/\/www.firmaren.sk\/clanky\/student-a-zivnost-ake-odvody-treba-platit\/","title":{"rendered":"\u0160tudent a \u017eivnos\u0165. Ak\u00e9 odvody treba plati\u0165 v roku 2026?"},"content":{"rendered":"\n<h2 class=\"wp-block-heading\"><strong>Pre\u010do je \u017eivnos\u0165 pre \u0161tudenta v\u00fdhodn\u00e1?<\/strong><\/h2>\n\n\n\n<p><a href=\"https:\/\/www.firmaren.sk\/zalozenie-zivnosti\">Zalo\u017eenie \u017eivnosti<\/a> je pre \u0161tudenta lacn\u00fd, r\u00fdchly a jednoduch\u00fd sp\u00f4sob ako za\u010da\u0165 zar\u00e1ba\u0165, podnika\u0165 alebo si iba <strong>privyrobi\u0165 popri \u0161t\u00fadiu<\/strong> (napr\u00edklad administrat\u00edvne, grafick\u00e9, IT \u010di in\u00e9 pomocn\u00e9 pr\u00e1ce). Z\u00e1rove\u0148 je to skvel\u00e1 pr\u00edle\u017eitos\u0165 na <strong>z\u00edskanie cenn\u00fdch sk\u00fasenost\u00ed a kontaktov<\/strong>. \u010casto je \u017eivnos\u0165 sp\u00f4sob ako pracova\u0165\/ brig\u00e1dova\u0165 v zahrani\u010d\u00ed po\u010das pr\u00e1zdnin.<br><br><strong>\u0160tudent-\u017eivnostn\u00edk<\/strong> v roku 2026 <strong>neplat\u00ed mesa\u010dn\u00e9 preddavky na zdravotn\u00e9 poistenie<\/strong> (zost\u00e1va poistencom \u0161t\u00e1tu). Soci\u00e1lne odvody mus\u00ed za\u010da\u0165 plati\u0165 <strong>od 1. d\u0148a 7. kalend\u00e1rneho mesiaca po vzniku \u017eivnosti<\/strong> \u2014 minim\u00e1lne 131,34 \u20ac mesa\u010dne (mikroodvod), pri vy\u0161\u0161\u00edch pr\u00edjmoch 303,11 \u20ac. Da\u0148 z pr\u00edjmu sa plat\u00ed jednorazovo po podan\u00ed da\u0148ov\u00e9ho priznania.<\/p>\n\n\n\n<p><strong>Najv\u00e4\u010d\u0161ia zmena 2026: <\/strong>tret\u00ed konsolida\u010dn\u00fd bal\u00edk <strong>skr\u00e1til odvodov\u00e9 pr\u00e1zdniny<\/strong> v soci\u00e1lnom poisten\u00ed z 12 mesiacov na 6 mesiacov. Ak si zaklad\u00e1te \u017eivnos\u0165 tento rok, po\u010d\u00edtajte s t\u00fdm, \u017ee po pol roku za\u010dnete plati\u0165 soci\u00e1lne odvody \u2014 bez oh\u013eadu na pr\u00edjem.<\/p>\n\n\n\n<figure class=\"wp-block-embed is-type-video is-provider-youtube wp-block-embed-youtube wp-embed-aspect-16-9 wp-has-aspect-ratio\"><div class=\"wp-block-embed__wrapper\">\n<iframe loading=\"lazy\" title=\"\u010co je \u017eivnos\u0165?\" width=\"500\" height=\"281\" src=\"https:\/\/www.youtube.com\/embed\/Fa_WeJnzhYQ?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><\/figure>\n\n\n\n<p><strong>\u0160tudent<\/strong>, na rozdiel od be\u017en\u00fdch podnikate\u013eov \u201ene\u0161tudentov\u201c, m\u00e1 v\u00fdhodu v tom, \u017ee prv\u00fd rok <strong>neplat\u00ed mesa\u010dne v\u00f4bec ni\u010d &#8211; \u017eiadne preddavky<\/strong>. Po\u010das prv\u00fdch \u0161iestich mesiacov od zalo\u017eenia \u017eivnosti. <br><br><strong>Neznamen\u00e1 to v\u0161ak, \u017ee z toho, \u010do zarob\u00ed, nemus\u00ed <\/strong><a href=\"https:\/\/www.firmaren.sk\/clanky\/odvody-zivnostnika-2022\/\"><strong>plati\u0165 dane a odvody<\/strong><\/a>. Tie bude plati\u0165 po da\u0148ovom priznan\u00ed rovnako ako ostatn\u00ed podnikatelia. Rozdiel je len v tom, \u017ee \u0161tudent <strong>nemus\u00ed od prv\u00e9ho d\u0148a plati\u0165 preddavky<\/strong>.<\/p>\n\n\n\n<p><strong>\u010eal\u0161\u00edmi v\u00fdhodami<\/strong> podnika\u0165 formou \u017eivnosti je, \u017ee<a href=\"https:\/\/www.firmaren.sk\/pozastavenie-zivnosti\" target=\"_blank\" rel=\"noreferrer noopener\"> <strong>\u017eivnos\u0165 m\u00f4\u017eete kedyko\u013evek pozastavi\u0165<\/strong><\/a> a nesk\u00f4r op\u00e4tovne spusti\u0165 (obnovi\u0165) alebo \u00faplne <strong><a href=\"https:\/\/www.firmaren.sk\/zrusenie-zivnosti\" target=\"_blank\" rel=\"noreferrer noopener\">zru\u0161i\u0165<\/a>.<\/strong> \u010co je v\u00fdhoda pri sez\u00f3nnych brig\u00e1dach alebo ak m\u00e1 podnikanie &#8222;uhorkov\u00fa sez\u00f3nu&#8220;.<\/p>\n\n\n\n<figure class=\"wp-block-embed is-type-video is-provider-youtube wp-block-embed-youtube wp-embed-aspect-16-9 wp-has-aspect-ratio\"><div class=\"wp-block-embed__wrapper\">\n<iframe loading=\"lazy\" title=\"\u010co v\u0161etko mus\u00ed plati\u0165 \u017eivnostn\u00edk?\" width=\"500\" height=\"281\" src=\"https:\/\/www.youtube.com\/embed\/H9r6ssx3L4s?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 class=\"wp-element-caption\">Video: \u010co v\u0161etko mus\u00ed plati\u0165 \u017eivnostn\u00edk?<\/figcaption><\/figure>\n\n\n\n<p><span style=\"font-size: 14px;\"><a class=\"redBtn right-panel-btn rounded-btn\" title=\"Chcem si zalo\u017ei\u0165 \u017eivnos\u0165 za 1\u20ac\" href=\"\/zalozenie-zivnosti\">Zalo\u017eenie \u017eivnosti za 1 euro<\/a><\/span><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Podmienky na z\u00edskanie \u017eivnosti pre \u0161tudenta<\/h2>\n\n\n\n<p>Ako \u0161tudent si m\u00f4\u017eete zalo\u017ei\u0165 \u017eivnos\u0165 ak ste <strong>dosiahli vek 18 rokov<\/strong>, ste sp\u00f4sobil\u00fd na pr\u00e1vne \u00fakony a ste bez\u00fahonn\u00fd. \u010eal\u0161ie podmienky z\u00e1visia od toho ak\u00fd je jeho predmet podnikania. M\u00f4\u017eete si vybra\u0165 z <a href=\"https:\/\/www.firmaren.sk\/clanky\/volna-zivnost-vsetko-co-potrebujete-vediet\/\">vo\u013en\u00fdch<\/a>, <a href=\"https:\/\/www.firmaren.sk\/clanky\/zoznam-remeselnych-zivnosti-pre-rok-2024\/\" target=\"_blank\" rel=\"noreferrer noopener\">remeseln\u00fdch<\/a> aj <a href=\"https:\/\/www.firmaren.sk\/clanky\/viazana-zivnost-vsetko-co-potrebujete-vediet\/\" target=\"_blank\" rel=\"noreferrer noopener\">viazan\u00fdch \u017eivnost\u00ed<\/a>, ktor\u00e9 maj\u00fa svoje \u0161pecifik\u00e1 zalo\u017eenia.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u0160tudent &#8211; \u017eivnostn\u00edk a zdravotn\u00e9 odvody<\/h2>\n\n\n\n<p>\u0160tudent mesa\u010dne neplat\u00ed! <strong>\u0160tudent \u2013 \u017eivnostn\u00edk nemus\u00ed plati\u0165 mesa\u010dn\u00e9 preddavky na zdravotn\u00e9 poistenie, <\/strong>preto\u017ee je poistencom \u0161t\u00e1tu a ten ich plat\u00ed za neho. M\u00f4\u017ee sa v\u0161ak rozhodn\u00fa\u0165, \u017ee preddavky plati\u0165 chce dobrovo\u013ene. <strong>Dobrovo\u013en\u00e9 platenie preddavkov<\/strong> sa oplat\u00ed najm\u00e4 vtedy, ak sa \u017eivnostn\u00edkovi dar\u00ed a zar\u00e1ba viac &#8211; nezostane tak po z\u00fa\u010dtovan\u00ed poistn\u00e9ho nemilo prekvapen\u00fd zo sumy zdravotn\u00fdch odvodov, ktor\u00e9 m\u00e1 zaplati\u0165 jednorazovo. <strong>V\u00fd\u0161ka mesa\u010dn\u00fdch preddavkov na zdravotn\u00e9 poistenie pre be\u017en\u00e9ho \u017eivnostn\u00edka v roku 2026 je stanoven\u00e1 vo v\u00fd\u0161ke 121,92 Eur bez oh\u013eadu na v\u00fd\u0161ku pr\u00edjmov.<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-embed is-type-video is-provider-youtube wp-block-embed-youtube wp-embed-aspect-16-9 wp-has-aspect-ratio\"><div class=\"wp-block-embed__wrapper\">\n<iframe loading=\"lazy\" title=\"Firm\u00e1re\u0148 ti porad\u00ed: M\u00f4\u017eem si ako \u0161tudent zalo\u017ei\u0165 \u017eivnos\u0165? Ak\u00e9 budem plati\u0165 odvody?\" width=\"500\" height=\"281\" src=\"https:\/\/www.youtube.com\/embed\/TJArMDwunPI?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 class=\"wp-element-caption\">Video: \u0160tudent a \u017eivnos\u0165<\/figcaption><\/figure>\n\n\n\n<p><strong>Ke\u010f \u0161tudent zarob\u00ed, po roku plat\u00ed.<\/strong> V\u0161imli ste si <strong>rozdiel medzi slovami &#8222;zdravotn\u00e9 poistenie&#8220; a &#8222;preddavky na zdravotn\u00e9 poistenie&#8220;<\/strong>? Mesa\u010dn\u00fdmi preddavkami na zdravotn\u00e9 poistenie (u \u0161tudenta s\u00fa nula eur) si vopred akoby \u0161etr\u00edme na zdravotn\u00e9 poistenie (odvody), ktor\u00e9ho platenie pr\u00edde na rad po skon\u010den\u00ed roka (zvy\u010dajne a\u017e v septembri) a vypo\u010d\u00edta sa z toho, \u010do sme skuto\u010dne zarobili. Zdravotn\u00e1 pois\u0165ov\u0148a v\u00e1m na z\u00e1klade pr\u00edjmu v DP ozn\u00e1mi v\u00fd\u0161ku preddavku za zdravotn\u00e9 poistenie. Minim\u00e1lne v\u0161ak t\u00fdch 121,92 eur.<\/p>\n\n\n\n<figure class=\"wp-block-embed is-type-video is-provider-youtube wp-block-embed-youtube wp-embed-aspect-16-9 wp-has-aspect-ratio\"><div class=\"wp-block-embed__wrapper\">\n<iframe loading=\"lazy\" title=\"Ako funguj\u00fa zdravotn\u00e9 odvody \u017eivnostn\u00edka\" width=\"500\" height=\"281\" src=\"https:\/\/www.youtube.com\/embed\/uEgti68DW90?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 class=\"wp-element-caption\">Video: Ako funguj\u00fa zdravotne odvody \u017eivnostn\u00edka<\/figcaption><\/figure>\n\n\n\n<p><strong>Zdravotn\u00e9 poistenie sa plat\u00ed z ka\u017ed\u00e9ho pr\u00edjmu<\/strong>. Ak mal \u0161tudent z podnikania pr\u00edjem, mus\u00ed po ukon\u010den\u00ed roku z toho, \u010do zarobil, zaplati\u0165 zdravotn\u00e9 odvody vo v\u00fd\u0161ke <strong>16% <\/strong>(z vymeriavacieho z\u00e1kladu). Ak \u0161tudent &#8211; \u017eivnostn\u00edk nezarobil ni\u010d, nebude plati\u0165 zdravotn\u00e9 odvody.<\/p>\n\n\n\n<p>Zdravotn\u00e9 odvody (zdravotn\u00e9 poistenie) sa platia po skon\u010den\u00ed roka, po podan\u00ed da\u0148ov\u00e9ho priznania, na z\u00e1klade <a href=\"https:\/\/youtu.be\/BCMxwhBIZnU\">ro\u010dn\u00e9ho z\u00fa\u010dtovania zdravotn\u00fdch odvodov<\/a> &#8211; zvy\u010dajne a\u017e v septembri. <\/p>\n\n\n\n<p><strong>Ro\u010dn\u00e9 z\u00fa\u010dtovanie zdravotn\u00e9ho poistenia<\/strong> funguje tak, \u017ee sa z pr\u00edjmu za kalend\u00e1rny rok vypo\u010d\u00edta, ak\u00e9 zdravotn\u00e9 odvody m\u00e1 podnikate\u013e zaplati\u0165 (16%) a od toho sa n\u00e1sledne odpo\u010d\u00edta suma v\u0161etk\u00fdch mesa\u010dn\u00fdch preddavkov na zdravotn\u00e9 odvody, ktor\u00e9 po\u010das roka podnikate\u013e zaplatil. Niekedy je v\u00fdsledok kladn\u00fd (podnikate\u013e mus\u00ed odvody doplati\u0165), niekedy z\u00e1porn\u00fd (podnikate\u013eovi \u0161t\u00e1t peniaze vracia) a niekedy je v\u00fdsledok nula (v\u00fd\u0161ka preddavkov sa rovn\u00e1 v\u00fd\u0161ke zdravotn\u00fdch odvodov).<\/p>\n\n\n\n<figure class=\"wp-block-embed is-type-video is-provider-youtube wp-block-embed-youtube wp-embed-aspect-16-9 wp-has-aspect-ratio\"><div class=\"wp-block-embed__wrapper\">\n<iframe loading=\"lazy\" title=\"Ro\u010dn\u00e9 z\u00fa\u010dtovanie zdravotn\u00fdch odvodov - vysvetlenie\" width=\"500\" height=\"281\" src=\"https:\/\/www.youtube.com\/embed\/BCMxwhBIZnU?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 class=\"wp-element-caption\">Video: Ro\u010dn\u00e9 z\u00fa\u010dtovanie zdravotn\u00e9ho poistenia<\/figcaption><\/figure>\n\n\n\n<p><strong>Z toho vypl\u00fdvaj\u00fa tri d\u00f4le\u017eit\u00e9 z\u00e1very pre \u0161tudentov: <\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>To, \u017ee \u0161tudenti &#8211; \u017eivnostn\u00edci nemusia plati\u0165 <\/strong><a href=\"https:\/\/youtu.be\/uEgti68DW90\"><strong>mesa\u010dn\u00e9 preddavky na zdravotn\u00e9 poistenie<\/strong><\/a><strong> e\u0161te neznamen\u00e1, \u017ee nemusia plati\u0165 zdravotn\u00e9 poistenie v\u00f4bec<\/strong>. Zdravotn\u00e9 odvody sa toti\u017e platia zvy\u010dajne v septembri nasleduj\u00faceho roka na z\u00e1klade <a href=\"https:\/\/youtu.be\/BCMxwhBIZnU\">ro\u010dn\u00e9ho z\u00fa\u010dtovania zdravotn\u00e9ho poistenia<\/a>. <\/li>\n\n\n\n<li><strong>Ak \u0161tudent po\u010das roka na \u017eivnos\u0165 nezarobil ni\u010d a neplatil mesa\u010dn\u00e9 preddavky<\/strong>, tak po skon\u010den\u00ed roka nebude plati\u0165 ani zdravotn\u00e9 poistenie. \u017divnos\u0165 mal teda &#8222;zadarmo&#8220;.<\/li>\n\n\n\n<li><strong>Ak ale \u0161tudent po\u010das roka na \u017eivnos\u0165 zar\u00e1bal a pritom neplatil mesa\u010dn\u00e9 preddavky<\/strong> (ne\u0161etril si na zdravotn\u00e9 odvody t\u00fdmto sp\u00f4sobom), preto\u017ee nemusel, v septembri nasleduj\u00faceho roka m\u00f4\u017ee by\u0165 nemilo prekvapen\u00fd <strong>v\u00fd\u0161kou zdravotn\u00fdch odvodov, ktor\u00e9 treba zaplati\u0165 jednorazovo.<\/strong><\/li>\n<\/ol>\n\n\n\n<h3 class=\"wp-block-heading\">\u010co mus\u00ed \u0161tudent ozn\u00e1mi\u0165 pois\u0165ovni po zalo\u017een\u00ed \u017eivnosti<\/h3>\n\n\n\n<p>Ni\u010d. <strong>V\u0161etko u\u017e vybav\u00ed \u0161t\u00e1t automaticky<\/strong>. \u017divnostensk\u00fd \u00farad ozn\u00e1mi zdravotnej pois\u0165ovni vznik podnikate\u013esk\u00e9ho subjektu a Ministerstvo \u0161kolstva SR zasa \u0161tat\u00fat \u0161tudenta. Pois\u0165ov\u0148a si to spoj\u00ed a generuje nulov\u00e9 preddavky.<\/p>\n\n\n\n<p>Viac o v\u00fd\u0161ke zdravotn\u00fdch odvodov, ich platen\u00ed a ich z\u00fa\u010dtovan\u00ed n\u00e1jde\u0161 v na\u0161om <a href=\"https:\/\/www.firmaren.sk\/clanky\/odvody-zivnostnika-2022\/\">\u010fal\u0161om \u010dl\u00e1nku.<\/a><\/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 \u017eivnos\u0165 za 1\u20ac\" href=\"\/studentska-zivnost\">Chcem si zalo\u017ei\u0165 \u017eivnos\u0165 za 1\u20ac<\/a><\/span><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u0160tudent &#8211; \u017eivnostn\u00edk a soci\u00e1lna pois\u0165ov\u0148a<\/h2>\n\n\n\n<figure class=\"wp-block-embed is-type-video is-provider-youtube wp-block-embed-youtube wp-embed-aspect-16-9 wp-has-aspect-ratio\"><div class=\"wp-block-embed__wrapper\">\n<iframe loading=\"lazy\" title=\"\u0160tudent, \u017eivnos\u0165 a odvody\" width=\"500\" height=\"281\" src=\"https:\/\/www.youtube.com\/embed\/J2o72Ww6Q44?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><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">Kedy mus\u00ed \u0161tudent za\u010da\u0165 plati\u0165 soci\u00e1lne odvody?<\/h3>\n\n\n\n<p>Od <strong>1. janu\u00e1ra 2026<\/strong> plat\u00ed nov\u00e9 pravidlo: ka\u017ed\u00e9mu za\u010d\u00ednaj\u00facemu \u017eivnostn\u00edkovi (vr\u00e1tane \u0161tudenta) vznik\u00e1 povinnos\u0165 plati\u0165 soci\u00e1lne odvody <strong>od 1. d\u0148a 7. kalend\u00e1rneho mesiaca<\/strong> nasleduj\u00faceho po mesiaci, v ktorom mu vzniklo \u017eivnostensk\u00e9 opr\u00e1vnenie.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>&#x1f4c5; Pr\u00edklad: <\/strong>Ak si \u0161tudent zalo\u017e\u00ed \u017eivnos\u0165 v marci 2026, soci\u00e1lne odvody bude plati\u0165 prv\u00fdkr\u00e1t za okt\u00f3ber 2026 (splatn\u00e9 do 8. novembra 2026).<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<figure class=\"wp-block-embed is-type-video is-provider-youtube wp-block-embed-youtube wp-embed-aspect-16-9 wp-has-aspect-ratio\"><div class=\"wp-block-embed__wrapper\">\n<iframe loading=\"lazy\" title=\"Odvody \u017eivnostn\u00edka do Soci\u00e1lnej pois\u0165ovne  - I. \u010das\u0165\" width=\"500\" height=\"281\" src=\"https:\/\/www.youtube.com\/embed\/TXzO9hRiaMY?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 class=\"wp-element-caption\">Video: Odvody \u017eivnostn\u00edka do soci\u00e1lnej pois\u0165ovne<\/figcaption><\/figure>\n\n\n\n<p>Predt\u00fdm platilo, \u017ee nov\u00fd \u017eivnostn\u00edk neplatil soci\u00e1lne odvody po\u010das prv\u00fdch 12 mesiacov a povinnos\u0165 sa posudzovala a\u017e po podan\u00ed da\u0148ov\u00e9ho priznania. <strong>Toto pravidlo u\u017e neplat\u00ed.<\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Ak\u00e1 je v\u00fd\u0161ka soci\u00e1lnych odvodov pre \u0161tudenta v roku 2026?<\/h3>\n\n\n\n<p>V\u00fd\u0161ka soci\u00e1lnych odvodov z\u00e1vis\u00ed od zdanite\u013en\u00e9ho pr\u00edjmu z podnikania za predch\u00e1dzaj\u00faci rok:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Pr\u00edjem za rok 2025<\/strong><\/td><td><strong>Mesa\u010dn\u00fd odvod od 1. 7. 2026<\/strong><\/td><\/tr><tr><td>do 2 876,90 \u20ac<\/td><td><strong>0 \u20ac<\/strong> (oslobodenie po novele platnej k 30. 3. 2026)<\/td><\/tr><tr><td>2 876,91 \u20ac \u2013 9 144 \u20ac<\/td><td><strong>131,34 \u20ac<\/strong> (mikroodvod)<\/td><\/tr><tr><td>nad 9 144 \u20ac<\/td><td><strong>min. 303,11 \u20ac<\/strong>, pr\u00edpadne viac<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>Pre za\u010d\u00ednaj\u00faceho \u0161tudenta-\u017eivnostn\u00edka, ktor\u00fd si zalo\u017e\u00ed \u017eivnos\u0165 v roku 2026 a e\u0161te nepodal da\u0148ov\u00e9 priznanie, plat\u00ed, \u017ee po uplynut\u00ed 6 mesiacov bude plati\u0165 <strong>mikroodvod 131,34 \u20ac<\/strong> mesa\u010dne.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">M\u00f4\u017ee \u0161tudent plati\u0165 soci\u00e1lne odvody aj dobrovo\u013ene?<\/h3>\n\n\n\n<p><strong>\u00c1no. <\/strong>Aj ke\u010f \u0161tudentovi nevznikne povinnos\u0165, m\u00f4\u017ee sa zaregistrova\u0165 dobrovo\u013ene a plati\u0165 odvody v \u013eubovo\u013enej v\u00fd\u0161ke. Oplat\u00ed sa to najm\u00e4 vtedy, ak chce <strong>budova\u0165 n\u00e1rok na d\u00f4chodok<\/strong> alebo d\u00e1vky zo soci\u00e1lneho poistenia (napr\u00edklad PN, matersk\u00e9).<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u0160tudent &#8211; \u017eivnostn\u00edk a da\u0148ov\u00fd \u00farad<\/h2>\n\n\n\n<p><strong>Ka\u017ed\u00fd za\u010d\u00ednaj\u00faci podnikate\u013e, <\/strong>\u010di u\u017e \u0161tuduje alebo nie<strong>, <\/strong><a href=\"https:\/\/www.firmaren.sk\/clanky\/ake-dane-plati-zivnostnik-a-sro\/\"><strong>nemus\u00ed plati\u0165 da\u0148 z pr\u00edjmu<\/strong><\/a><strong> mesa\u010dne <\/strong>preddavkovo, ale <strong>a\u017e jednorazovo<\/strong>, na z\u00e1klade da\u0148ov\u00e9ho priznania po skon\u010den\u00ed kalend\u00e1rneho <strong>roka.<\/strong> Ak si \u0161tudent zalo\u017e\u00ed \u017eivnos\u0165 v roku 2026, da\u0148 z pr\u00edjmu zaplat\u00ed a\u017e po skon\u010den\u00ed kalend\u00e1rneho roka, teda v roku 2027 (do 31. marca 2027) na z\u00e1klade da\u0148ov\u00e9ho priznania. A to iba z toho, \u010do zarob\u00ed.<\/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 \u017eivnos\u0165 za 1\u20ac\" href=\"\/studentska-zivnost\">Chcem si zalo\u017ei\u0165 \u017eivnos\u0165 za 1\u20ac<\/a><\/span><\/p>\n\n\n\n<p>Ak st\u00e1le uva\u017euje\u0161, pre\u010do si <strong>zalo\u017ei\u0165 \u017eivnos\u0165 online<\/strong> a vyu\u017ei\u0165 v\u0161etky benefity, ktor\u00e9 t\u00e1to mo\u017enos\u0165 pon\u00faka, pozri si aj n\u00e1\u0161 \u010dl\u00e1nok <a href=\"https:\/\/www.firmaren.sk\/clanky\/zalozenie-zivnosti\">ako si zalo\u017ei\u0165 \u017eivnos\u0165<\/a>. <\/p>\n\n\n\n<figure class=\"wp-block-embed is-type-video is-provider-youtube wp-block-embed-youtube wp-embed-aspect-16-9 wp-has-aspect-ratio\"><div class=\"wp-block-embed__wrapper\">\n<iframe loading=\"lazy\" title=\"Ak\u00e9 dane plat\u00ed \u017eivnostn\u00edk?\" width=\"500\" height=\"281\" src=\"https:\/\/www.youtube.com\/embed\/lS9gqzHGUD4?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 class=\"wp-element-caption\">Video: Ak\u00e9 dane plat\u00ed \u017eivnostn\u00edk<\/figcaption><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">Kto je pova\u017eovan\u00fd za \u0161tudenta:<\/h3>\n\n\n\n<p>Zdravotn\u00e1 pois\u0165ov\u0148a dost\u00e1va od \u0161t\u00e1tu peniaze za \u0161tudenta, ktor\u00fd sp\u013a\u0148a nasledovn\u00e9 podmienky:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>\u0160tudent strednej \u0161koly do 26 rokov (tzv. nezaopatren\u00e9 die\u0165a).<\/li>\n\n\n\n<li>\u0160tudent denn\u00e9ho \u0161t\u00fadia V\u0160 do ako 30 rokov a najdlh\u0161ie do z\u00edskania vysoko\u0161kolsk\u00e9ho vzdelania druh\u00e9ho stup\u0148a (teda do z\u00edskania titulu Mgr. alebo Ing.).<\/li>\n\n\n\n<li>\u0160tudent extern\u00e9ho \u0161t\u00fadia V\u0160 do 26 rokov.<\/li>\n\n\n\n<li>\u0160tudent doktorand na vysokej \u0161kole do 30 rokov a ak celkov\u00e1 d\u013a\u017eka doktorandsk\u00e9ho \u0161t\u00fadia neprekro\u010dila \u0161tandardn\u00fa d\u013a\u017eku \u0161t\u00fadia pre doktorandsk\u00fd \u0161tudijn\u00fd&nbsp; program v dennej forme a nez\u00edskal u\u017e vysoko\u0161kolsk\u00e9 vzdelanie tretieho stup\u0148a (teda napr\u00edklad titul PhD.).<\/li>\n<\/ol>\n\n\n\n<p>\u0160tudent je <strong>poistencom \u0161t\u00e1tu aj v obdob\u00ed pr\u00e1zdnin<\/strong> a\u017e do vykonania \u0161t\u00e1tnych z\u00e1vere\u010dn\u00fdch sk\u00fa\u0161ok alebo do z\u00e1pisu na vysoko\u0161kolsk\u00e9 \u0161t\u00fadium druh\u00e9ho stup\u0148a alebo tretieho stup\u0148a v dennej forme \u0161t\u00fadia, ak z\u00e1pis na vysoko\u0161kolsk\u00e9 \u0161t\u00fadium druh\u00e9ho stup\u0148a alebo tretieho stup\u0148a bol vykonan\u00fd do konca kalend\u00e1rneho roka, v ktorom bolo z\u00edskan\u00e9 vysoko\u0161kolsk\u00e9 vzdelanie prv\u00e9ho stup\u0148a alebo druh\u00e9ho stup\u0148a v dennej forme \u0161t\u00fadia.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<figure class=\"wp-block-embed is-type-video is-provider-youtube wp-block-embed-youtube wp-embed-aspect-16-9 wp-has-aspect-ratio\"><div class=\"wp-block-embed__wrapper\">\n<iframe loading=\"lazy\" title=\"Ako si zalo\u017ei\u0165 \u017eivnos\u0165?\" width=\"500\" height=\"281\" src=\"https:\/\/www.youtube.com\/embed\/_0cBWq71m5Q?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><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">K\u013e\u00fa\u010dov\u00e9 \u010d\u00edsla pre \u0161tudenta-\u017eivnostn\u00edka v roku 2026<\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Polo\u017eka<\/strong><\/td><td><strong>Suma \/ pravidlo<\/strong><\/td><\/tr><tr><td>Mesa\u010dn\u00e9 preddavky na zdravotn\u00e9 poistenie<\/td><td><strong>0 \u20ac (\u0161tudent je poistenec \u0161t\u00e1tu)<\/strong><\/td><\/tr><tr><td>Sadzba zdravotn\u00e9ho poistenia (po roku, pri z\u00fa\u010dtovan\u00ed)<\/td><td><strong>16 %<\/strong> (8 % pri \u0164ZP)<\/td><\/tr><tr><td>Odvodov\u00e9 pr\u00e1zdniny v Soci\u00e1lnej pois\u0165ovni<\/td><td><strong>6 mesiacov<\/strong> od vzniku \u017eivnosti<\/td><\/tr><tr><td>Mikroodvod (pr\u00edjem 2 876,91 \u2013 9 144 \u20ac za 2025)<\/td><td><strong>131,34 \u20ac \/ mesiac<\/strong><\/td><\/tr><tr><td>Minim\u00e1lne soci\u00e1lne odvody (pr\u00edjem nad 9 144 \u20ac)<\/td><td><strong>303,11 \u20ac \/ mesiac<\/strong><\/td><\/tr><tr><td>Hranica pre povinn\u00e9 minim\u00e1lne soci\u00e1lne odvody<\/td><td><strong>9 144 \u20ac<\/strong> (pr\u00edjem za rok 2025)<\/td><\/tr><tr><td>Da\u0148 z pr\u00edjmu<\/td><td>jednorazovo po DP do 31. 3. 2027<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>Uva\u017eujete nad vlastn\u00fdm podnikan\u00edm alebo brig\u00e1de popri \u0161kole? Ve\u013ea \u00faspe\u0161n\u00fdch pr\u00edbehov za\u010d\u00edna pr\u00e1ve po\u010das \u0161kolsk\u00fdch \u010dias. Firm\u00e1re\u0148 je partner ka\u017ed\u00e9ho podnikania. Pripravili sme pre v\u00e1s in\u0161pir\u00e1ciu pre \u013eah\u0161\u00ed \u0161tart v podnikan\u00ed aj \u010dl\u00e1nky <a href=\"https:\/\/www.firmaren.sk\/clanky\/ako-zacat-podnikat\/\" target=\"_blank\" rel=\"noreferrer noopener\">Ako za\u010da\u0165 podnika\u0165<\/a>, <a href=\"https:\/\/www.firmaren.sk\/clanky\/napady-na-podnikanie-8-inspiracii-v-com-zacat-podnikat\/\">N\u00e1pady na podnikanie<\/a> \u010di <a href=\"https:\/\/www.firmaren.sk\/clanky\/prispevok-na-podnikanie-2024\/\">Ako z\u00edska\u0165 pr\u00edspevok na podnikanie.<\/a><\/p>\n\n\n\n<p>Ak u\u017e viete v \u010dom idete podnika\u0165, sta\u010d\u00ed ti 10 min\u00fat a 1 Euro &#x1f609;.<\/p>\n\n\n<p id=\"big-button-block_bb4cab10ae1e6cc94b400e4f59875acb\" class=\"big-button-block\">\n    <span style=\"font-size: 14px;\">\n        <a class=\"redBtn right-panel-btn rounded-btn\" title=\"Zalo\u017ei\u0165 \u017eivnos\u0165 za 1 EUR\"\n            href=\"https:\/\/www.firmaren.sk\/zalozenie-zivnosti\/krok1\">\n            Zalo\u017ei\u0165 \u017eivnos\u0165 za 1 EUR        <\/a>\n    <\/span>\n<\/p>\n\n\n<h2 class=\"wp-block-heading\">Naj\u010dastej\u0161ie ot\u00e1zky (FAQ)<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">Mus\u00ed \u0161tudent plati\u0165 odvody, ak m\u00e1 \u017eivnos\u0165 ale nezar\u00e1ba?<\/h3>\n\n\n\n<p><strong>Zdravotn\u00e9 odvody nie <\/strong>\u2014 preddavky s\u00fa nulov\u00e9 a pri ro\u010dnom z\u00fa\u010dtovan\u00ed sa neplat\u00ed ni\u010d, ak nebol pr\u00edjem. <strong>Soci\u00e1lne odvody \u00e1no<\/strong>, od roku 2026 vznik\u00e1 povinnos\u0165 po 6 mesiacoch od vzniku \u017eivnosti vo v\u00fd\u0161ke mikroodvodu 131,34 \u20ac. V\u00fdnimka plat\u00ed len pri ro\u010dnom pr\u00edjme z podnikania do 2 876,90 \u20ac.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Ak\u00fd je rozdiel medzi \u0161tudentskou \u017eivnos\u0165ou a be\u017enou \u017eivnos\u0165ou?<\/h3>\n\n\n\n<p><strong>\u017diadny pr\u00e1vny rozdiel. <\/strong>\u201e\u0160tudentsk\u00e1 \u017eivnos\u0165&#8220; je len zau\u017e\u00edvan\u00fd n\u00e1zov pre \u017eivnos\u0165, ktor\u00fa prev\u00e1dzkuje \u0161tudent. L\u00ed\u0161i sa iba <strong>odvodov\u00e9 za\u0165a\u017eenie<\/strong> \u2014 \u0161tudent neplat\u00ed mesa\u010dn\u00e9 preddavky na zdravotn\u00e9 poistenie, k\u00fdm je poistencom \u0161t\u00e1tu.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Strat\u00edm status \u0161tudenta, ak budem ma\u0165 \u017eivnos\u0165?<\/h3>\n\n\n\n<p><strong>Nie. <\/strong>Zalo\u017eenie \u017eivnosti nem\u00e1 vplyv na status \u0161tudenta ani na n\u00e1rok na soci\u00e1lne \u0161tipendium, pr\u00eddavky \u010di \u010fal\u0161ie \u0161tudentsk\u00e9 benefity (k\u00fdm sp\u013a\u0148ate podmienky \u0161t\u00fadia).<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Mus\u00ed \u0161tudent-\u017eivnostn\u00edk plati\u0165 DPH?<\/h3>\n\n\n\n<p><strong>Nie automaticky. <\/strong>Povinnos\u0165 registr\u00e1cie pre DPH vznik\u00e1 a\u017e po prekro\u010den\u00ed obratu 50 000 \u20ac za 12 po sebe id\u00facich mesiacov. Mal\u00ed \u0161tudenti-\u017eivnostn\u00edci t\u00fato hranicu zvy\u010dajne nedosahuj\u00fa.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u010co sa stane s odvodmi, ke\u010f \u0161tudent skon\u010d\u00ed \u0161kolu?<\/h3>\n\n\n\n<p>Po skon\u010den\u00ed \u0161t\u00fadia (resp. po z\u00e1niku statusu poistenca \u0161t\u00e1tu) <strong>za\u010dne \u0161tudent plati\u0165 mesa\u010dn\u00e9 preddavky na zdravotn\u00e9 poistenie<\/strong> v plnej v\u00fd\u0161ke 121,92 \u20ac mesa\u010dne. Soci\u00e1lne odvody sa upravia pod\u013ea podan\u00e9ho da\u0148ov\u00e9ho priznania.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Ko\u013eko stoj\u00ed zalo\u017eenie \u0161tudentskej \u017eivnosti?<\/h3>\n\n\n\n<p>Online cez <strong>Firm\u00e1re\u0148.sk to vyjde na 1 \u20ac<\/strong>. Klasicky na \u017eivnostenskom \u00farade zaplat\u00edte 7 \u20ac za jednu vo\u013en\u00fa \u017eivnos\u0165 (alebo 22 \u20ac za remeseln\u00fa\/viazan\u00fa).<\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Pre\u010do je \u017eivnos\u0165 pre \u0161tudenta v\u00fdhodn\u00e1? Zalo\u017eenie \u017eivnosti je pre \u0161tudenta lacn\u00fd, r\u00fdchly a jednoduch\u00fd sp\u00f4sob ako za\u010da\u0165 zar\u00e1ba\u0165, podnika\u0165 alebo si iba privyrobi\u0165 popri \u0161t\u00fadiu (napr\u00edklad administrat\u00edvne, grafick\u00e9, IT \u010di in\u00e9 pomocn\u00e9 pr\u00e1ce). Z\u00e1rove\u0148 je to skvel\u00e1 pr\u00edle\u017eitos\u0165 na z\u00edskanie cenn\u00fdch sk\u00fasenost\u00ed a kontaktov. \u010casto je \u017eivnos\u0165 sp\u00f4sob ako pracova\u0165\/ brig\u00e1dova\u0165 v zahrani\u010d\u00ed po\u010das &hellip; <a href=\"https:\/\/www.firmaren.sk\/clanky\/student-a-zivnost-ake-odvody-treba-platit\/\">Continued<\/a><\/p>\n","protected":false},"author":4,"featured_media":183,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[12,127,7],"tags":[],"class_list":["post-182","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-podnikanie","category-studenti","category-zivnosti"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>\u0160tudent a \u017eivnos\u0165. Ak\u00e9 odvody treba plati\u0165 v roku 2026? - Firm\u00e1re\u0148.sk<\/title>\n<meta name=\"description\" content=\"Ak\u00e9 m\u00e1 \u0161tudent povinnosti ak m\u00e1 \u017eivnos\u0165 popri \u0161t\u00fadiu? Kompletn\u00fd preh\u013ead odvodov a dan\u00ed platn\u00e9 pre rok 2026\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.firmaren.sk\/clanky\/student-a-zivnost-ake-odvody-treba-platit\/\" \/>\n<meta property=\"og:locale\" content=\"sk_SK\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u0160tudent a \u017eivnos\u0165. Ak\u00e9 odvody treba plati\u0165 v roku 2026? - Firm\u00e1re\u0148.sk\" \/>\n<meta property=\"og:description\" content=\"Ak\u00e9 m\u00e1 \u0161tudent povinnosti ak m\u00e1 \u017eivnos\u0165 popri \u0161t\u00fadiu? Kompletn\u00fd preh\u013ead odvodov a dan\u00ed platn\u00e9 pre rok 2026\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.firmaren.sk\/clanky\/student-a-zivnost-ake-odvody-treba-platit\/\" \/>\n<meta property=\"og:site_name\" content=\"Firm\u00e1re\u0148.sk\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/Firmaren\/\" \/>\n<meta property=\"article:published_time\" content=\"2026-04-17T09:44:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-07-20T08:17:07+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.firmaren.sk\/clanky\/wp-content\/uploads\/2016\/06\/student-a-zivnost.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"640\" \/>\n\t<meta property=\"og:image:height\" content=\"410\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Boris Kukumberg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Autor\" \/>\n\t<meta name=\"twitter:data1\" content=\"Boris Kukumberg\" \/>\n\t<meta name=\"twitter:label2\" content=\"Predpokladan\u00fd \u010das \u010d\u00edtania\" \/>\n\t<meta name=\"twitter:data2\" content=\"10 min\u00fat\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.firmaren.sk\/clanky\/student-a-zivnost-ake-odvody-treba-platit\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.firmaren.sk\/clanky\/student-a-zivnost-ake-odvody-treba-platit\/\"},\"author\":{\"name\":\"Boris Kukumberg\",\"@id\":\"https:\/\/www.firmaren.sk\/clanky\/#\/schema\/person\/fd3a833bdb56bcfc91258400a6d6540b\"},\"headline\":\"\u0160tudent a \u017eivnos\u0165. Ak\u00e9 odvody treba plati\u0165 v roku 2026?\",\"datePublished\":\"2026-04-17T09:44:00+00:00\",\"dateModified\":\"2026-07-20T08:17:07+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.firmaren.sk\/clanky\/student-a-zivnost-ake-odvody-treba-platit\/\"},\"wordCount\":2071,\"image\":{\"@id\":\"https:\/\/www.firmaren.sk\/clanky\/student-a-zivnost-ake-odvody-treba-platit\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.firmaren.sk\/clanky\/wp-content\/uploads\/2016\/06\/student-a-zivnost.jpg\",\"articleSection\":[\"Podnikanie\",\"\u0160tudenti\",\"\u017divnosti\"],\"inLanguage\":\"sk-SK\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.firmaren.sk\/clanky\/student-a-zivnost-ake-odvody-treba-platit\/\",\"url\":\"https:\/\/www.firmaren.sk\/clanky\/student-a-zivnost-ake-odvody-treba-platit\/\",\"name\":\"\u0160tudent a \u017eivnos\u0165. Ak\u00e9 odvody treba plati\u0165 v roku 2026? - Firm\u00e1re\u0148.sk\",\"isPartOf\":{\"@id\":\"https:\/\/www.firmaren.sk\/clanky\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.firmaren.sk\/clanky\/student-a-zivnost-ake-odvody-treba-platit\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.firmaren.sk\/clanky\/student-a-zivnost-ake-odvody-treba-platit\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.firmaren.sk\/clanky\/wp-content\/uploads\/2016\/06\/student-a-zivnost.jpg\",\"datePublished\":\"2026-04-17T09:44:00+00:00\",\"dateModified\":\"2026-07-20T08:17:07+00:00\",\"author\":{\"@id\":\"https:\/\/www.firmaren.sk\/clanky\/#\/schema\/person\/fd3a833bdb56bcfc91258400a6d6540b\"},\"description\":\"Ak\u00e9 m\u00e1 \u0161tudent povinnosti ak m\u00e1 \u017eivnos\u0165 popri \u0161t\u00fadiu? Kompletn\u00fd preh\u013ead odvodov a dan\u00ed platn\u00e9 pre rok 2026\",\"breadcrumb\":{\"@id\":\"https:\/\/www.firmaren.sk\/clanky\/student-a-zivnost-ake-odvody-treba-platit\/#breadcrumb\"},\"inLanguage\":\"sk-SK\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.firmaren.sk\/clanky\/student-a-zivnost-ake-odvody-treba-platit\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"sk-SK\",\"@id\":\"https:\/\/www.firmaren.sk\/clanky\/student-a-zivnost-ake-odvody-treba-platit\/#primaryimage\",\"url\":\"https:\/\/www.firmaren.sk\/clanky\/wp-content\/uploads\/2016\/06\/student-a-zivnost.jpg\",\"contentUrl\":\"https:\/\/www.firmaren.sk\/clanky\/wp-content\/uploads\/2016\/06\/student-a-zivnost.jpg\",\"width\":640,\"height\":410,\"caption\":\"\u0160tudentsk\u00e1 \u017eivnos\u0165\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.firmaren.sk\/clanky\/student-a-zivnost-ake-odvody-treba-platit\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Domovsk\u00e1 str\u00e1nka\",\"item\":\"https:\/\/www.firmaren.sk\/clanky\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"\u0160tudent a \u017eivnos\u0165. Ak\u00e9 odvody treba plati\u0165 v roku 2026?\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.firmaren.sk\/clanky\/#website\",\"url\":\"https:\/\/www.firmaren.sk\/clanky\/\",\"name\":\"Firm\u00e1re\u0148.sk\",\"description\":\"Blog o podnikan\u00ed\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.firmaren.sk\/clanky\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"sk-SK\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.firmaren.sk\/clanky\/#\/schema\/person\/fd3a833bdb56bcfc91258400a6d6540b\",\"name\":\"Boris Kukumberg\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"sk-SK\",\"@id\":\"https:\/\/www.firmaren.sk\/clanky\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/f9fcd7fa2b4c268bc2a38cc8a48b7e9f97aabe309f97efcbc251da765cd370a8?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/f9fcd7fa2b4c268bc2a38cc8a48b7e9f97aabe309f97efcbc251da765cd370a8?s=96&d=mm&r=g\",\"caption\":\"Boris Kukumberg\"},\"sameAs\":[\"http:\/\/firmaren.sk\"]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"\u0160tudent a \u017eivnos\u0165. Ak\u00e9 odvody treba plati\u0165 v roku 2026? - Firm\u00e1re\u0148.sk","description":"Ak\u00e9 m\u00e1 \u0161tudent povinnosti ak m\u00e1 \u017eivnos\u0165 popri \u0161t\u00fadiu? Kompletn\u00fd preh\u013ead odvodov a dan\u00ed platn\u00e9 pre rok 2026","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.firmaren.sk\/clanky\/student-a-zivnost-ake-odvody-treba-platit\/","og_locale":"sk_SK","og_type":"article","og_title":"\u0160tudent a \u017eivnos\u0165. Ak\u00e9 odvody treba plati\u0165 v roku 2026? - Firm\u00e1re\u0148.sk","og_description":"Ak\u00e9 m\u00e1 \u0161tudent povinnosti ak m\u00e1 \u017eivnos\u0165 popri \u0161t\u00fadiu? Kompletn\u00fd preh\u013ead odvodov a dan\u00ed platn\u00e9 pre rok 2026","og_url":"https:\/\/www.firmaren.sk\/clanky\/student-a-zivnost-ake-odvody-treba-platit\/","og_site_name":"Firm\u00e1re\u0148.sk","article_publisher":"https:\/\/www.facebook.com\/Firmaren\/","article_published_time":"2026-04-17T09:44:00+00:00","article_modified_time":"2026-07-20T08:17:07+00:00","og_image":[{"width":640,"height":410,"url":"https:\/\/www.firmaren.sk\/clanky\/wp-content\/uploads\/2016\/06\/student-a-zivnost.jpg","type":"image\/jpeg"}],"author":"Boris Kukumberg","twitter_card":"summary_large_image","twitter_misc":{"Autor":"Boris Kukumberg","Predpokladan\u00fd \u010das \u010d\u00edtania":"10 min\u00fat"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.firmaren.sk\/clanky\/student-a-zivnost-ake-odvody-treba-platit\/#article","isPartOf":{"@id":"https:\/\/www.firmaren.sk\/clanky\/student-a-zivnost-ake-odvody-treba-platit\/"},"author":{"name":"Boris Kukumberg","@id":"https:\/\/www.firmaren.sk\/clanky\/#\/schema\/person\/fd3a833bdb56bcfc91258400a6d6540b"},"headline":"\u0160tudent a \u017eivnos\u0165. Ak\u00e9 odvody treba plati\u0165 v roku 2026?","datePublished":"2026-04-17T09:44:00+00:00","dateModified":"2026-07-20T08:17:07+00:00","mainEntityOfPage":{"@id":"https:\/\/www.firmaren.sk\/clanky\/student-a-zivnost-ake-odvody-treba-platit\/"},"wordCount":2071,"image":{"@id":"https:\/\/www.firmaren.sk\/clanky\/student-a-zivnost-ake-odvody-treba-platit\/#primaryimage"},"thumbnailUrl":"https:\/\/www.firmaren.sk\/clanky\/wp-content\/uploads\/2016\/06\/student-a-zivnost.jpg","articleSection":["Podnikanie","\u0160tudenti","\u017divnosti"],"inLanguage":"sk-SK"},{"@type":"WebPage","@id":"https:\/\/www.firmaren.sk\/clanky\/student-a-zivnost-ake-odvody-treba-platit\/","url":"https:\/\/www.firmaren.sk\/clanky\/student-a-zivnost-ake-odvody-treba-platit\/","name":"\u0160tudent a \u017eivnos\u0165. Ak\u00e9 odvody treba plati\u0165 v roku 2026? - Firm\u00e1re\u0148.sk","isPartOf":{"@id":"https:\/\/www.firmaren.sk\/clanky\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.firmaren.sk\/clanky\/student-a-zivnost-ake-odvody-treba-platit\/#primaryimage"},"image":{"@id":"https:\/\/www.firmaren.sk\/clanky\/student-a-zivnost-ake-odvody-treba-platit\/#primaryimage"},"thumbnailUrl":"https:\/\/www.firmaren.sk\/clanky\/wp-content\/uploads\/2016\/06\/student-a-zivnost.jpg","datePublished":"2026-04-17T09:44:00+00:00","dateModified":"2026-07-20T08:17:07+00:00","author":{"@id":"https:\/\/www.firmaren.sk\/clanky\/#\/schema\/person\/fd3a833bdb56bcfc91258400a6d6540b"},"description":"Ak\u00e9 m\u00e1 \u0161tudent povinnosti ak m\u00e1 \u017eivnos\u0165 popri \u0161t\u00fadiu? Kompletn\u00fd preh\u013ead odvodov a dan\u00ed platn\u00e9 pre rok 2026","breadcrumb":{"@id":"https:\/\/www.firmaren.sk\/clanky\/student-a-zivnost-ake-odvody-treba-platit\/#breadcrumb"},"inLanguage":"sk-SK","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.firmaren.sk\/clanky\/student-a-zivnost-ake-odvody-treba-platit\/"]}]},{"@type":"ImageObject","inLanguage":"sk-SK","@id":"https:\/\/www.firmaren.sk\/clanky\/student-a-zivnost-ake-odvody-treba-platit\/#primaryimage","url":"https:\/\/www.firmaren.sk\/clanky\/wp-content\/uploads\/2016\/06\/student-a-zivnost.jpg","contentUrl":"https:\/\/www.firmaren.sk\/clanky\/wp-content\/uploads\/2016\/06\/student-a-zivnost.jpg","width":640,"height":410,"caption":"\u0160tudentsk\u00e1 \u017eivnos\u0165"},{"@type":"BreadcrumbList","@id":"https:\/\/www.firmaren.sk\/clanky\/student-a-zivnost-ake-odvody-treba-platit\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Domovsk\u00e1 str\u00e1nka","item":"https:\/\/www.firmaren.sk\/clanky\/"},{"@type":"ListItem","position":2,"name":"\u0160tudent a \u017eivnos\u0165. Ak\u00e9 odvody treba plati\u0165 v roku 2026?"}]},{"@type":"WebSite","@id":"https:\/\/www.firmaren.sk\/clanky\/#website","url":"https:\/\/www.firmaren.sk\/clanky\/","name":"Firm\u00e1re\u0148.sk","description":"Blog o podnikan\u00ed","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.firmaren.sk\/clanky\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"sk-SK"},{"@type":"Person","@id":"https:\/\/www.firmaren.sk\/clanky\/#\/schema\/person\/fd3a833bdb56bcfc91258400a6d6540b","name":"Boris Kukumberg","image":{"@type":"ImageObject","inLanguage":"sk-SK","@id":"https:\/\/www.firmaren.sk\/clanky\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/f9fcd7fa2b4c268bc2a38cc8a48b7e9f97aabe309f97efcbc251da765cd370a8?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/f9fcd7fa2b4c268bc2a38cc8a48b7e9f97aabe309f97efcbc251da765cd370a8?s=96&d=mm&r=g","caption":"Boris Kukumberg"},"sameAs":["http:\/\/firmaren.sk"]}]}},"perex":"<p><span style=\"font-weight: 400;\">Ako m\u00f4\u017ee \u0161tudent z\u00edska\u0165 praktick\u00e9 sk\u00fasenosti a z\u00e1rove\u0148 si zarobi\u0165? Aktu\u00e1lne \u010doraz viac \u0161tudentov vyu\u017e\u00edva <\/span><b>benefity podnikania na \u017eivnos\u0165<\/b><span style=\"font-weight: 400;\">. Ide o ve\u013emi popul\u00e1rnu formu podnikania, najm\u00e4 pre jej flexibilitu \u2013 r\u00fdchle a jednoduch\u00e9 otvorenie, preru\u0161enie alebo zru\u0161enie. V\u00fdhodnos\u0165 \u017eivnosti v\u0161ak spo\u010d\u00edva aj v jej odvodovom nastaven\u00ed. Navy\u0161e sta\u0165 sa \u0161tudentom-\u017eivnostn\u00edkom je skvel\u00fd sp\u00f4sob, <\/span><b>ako si m\u00f4\u017eete popri \u0161t\u00fadiu privyrobi\u0165 a z\u00edskate potrebn\u00fa prax.<\/b><\/p>\n","_links":{"self":[{"href":"https:\/\/www.firmaren.sk\/clanky\/wp-json\/wp\/v2\/posts\/182","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.firmaren.sk\/clanky\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.firmaren.sk\/clanky\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.firmaren.sk\/clanky\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/www.firmaren.sk\/clanky\/wp-json\/wp\/v2\/comments?post=182"}],"version-history":[{"count":6,"href":"https:\/\/www.firmaren.sk\/clanky\/wp-json\/wp\/v2\/posts\/182\/revisions"}],"predecessor-version":[{"id":6455,"href":"https:\/\/www.firmaren.sk\/clanky\/wp-json\/wp\/v2\/posts\/182\/revisions\/6455"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.firmaren.sk\/clanky\/wp-json\/wp\/v2\/media\/183"}],"wp:attachment":[{"href":"https:\/\/www.firmaren.sk\/clanky\/wp-json\/wp\/v2\/media?parent=182"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.firmaren.sk\/clanky\/wp-json\/wp\/v2\/categories?post=182"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.firmaren.sk\/clanky\/wp-json\/wp\/v2\/tags?post=182"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}