{"id":198,"date":"2015-08-06T15:04:00","date_gmt":"2015-08-06T13:04:00","guid":{"rendered":"http:\/\/localhost\/firmaren\/zivnost-popri-zamestnani-vsetko-o-odvodoch-a-daniach\/"},"modified":"2021-01-26T12:35:24","modified_gmt":"2021-01-26T11:35:24","slug":"zivnost-popri-zamestnani-vsetko-o-odvodoch-a-daniach","status":"publish","type":"post","link":"https:\/\/www.firmaren.sk\/clanky\/zivnost-popri-zamestnani-vsetko-o-odvodoch-a-daniach\/","title":{"rendered":"\u017divnos\u0165 popri zamestnan\u00ed: v\u0161etko o odvodoch a daniach"},"content":{"rendered":"

P\u00fdtate sa…
\n…oplat\u00ed sa mi ako zamestnancovi otvori\u0165 si \u017eivnos\u0165?
\n…\u010do zalo\u017eenie \u017eivnosti<\/a> obn\u00e1\u0161a?
\n…ak\u00e9 odvody budem musie\u0165 plati\u0165 po zalo\u017een\u00ed \u017eivnosti?<\/p>\n

\u010c\u00edtajte \u010falej, v\u0161etko v\u00e1m radi vysvetl\u00edme.<\/p>\n

Pre\u010do sa v\u00e1m ako zamestnancovi oplat\u00ed otvori\u0165 si \u017eivnos\u0165?<\/h2>\n

…preto\u017ee prv\u00fd rok ni\u010d neplat\u00edte.<\/p>\n

Po prv\u00e9: Pri \u017eivnosti popri zamestnan\u00ed neplat\u00edte mesa\u010dne ni\u010d<\/strong>, poistenie m\u00e1te zaplaten\u00e9 zamestn\u00e1vate\u013eom. M\u00e1te teda n\u00e1rok na v\u0161etky pr\u00edslu\u0161n\u00e9 d\u00e1vky (napr\u00edklad nemocensk\u00e9 d\u00e1vky). A a\u017e po skon\u010den\u00ed roka plat\u00edte odvody a dane iba z toho, \u010do zarob\u00edte. Ak nezarob\u00edte ni\u010d, neplat\u00edte ni\u010d.<\/p>\n

Po druh\u00e9: \u017divnos\u0165 budete m\u00f4c\u0165 kedyko\u013evek jednoducho zru\u0161i\u0165 alebo pozastavi\u0165<\/a><\/strong>, ak sa v\u00e1m napr\u00edklad nebude dari\u0165 tak, ako si predstavujete.<\/p>\n

Pozrite si, ak\u00e9 bud\u00fa va\u0161e mesa\u010dn\u00e9 odvody a dane (od 2015) po zalo\u017een\u00ed \u017eivnosti popri zamestnan\u00ed:<\/strong><\/p>\n

\"zalozenie-zivnosti-popri-zamestnani-odvody-2015_n\"<\/a><\/p>\n

Zv\u00e4\u010d\u0161i\u0165 tabu\u013eku!<\/a><\/p>\n

Vychyt\u00e1vka pre dobre zar\u00e1baj\u00facich: <\/strong>\u017divnostn\u00edk nemus\u00ed v\u00f4bec plati\u0165 soci\u00e1lne odvody druh\u00fd a \u010fal\u0161ie roky aj vtedy, ak v zamestnan\u00ed zar\u00e1ba to\u013eko, \u017ee plat\u00ed odvody z maxim\u00e1lneho vymeriavacieho z\u00e1kladu (pre tento rok viac ako 4 120,- Eur\/mesa\u010dne brutto). Vtedy je jedno, \u010di v podnikan\u00ed za predch\u00e1dzaj\u00faci rok prekro\u010dil ro\u010dn\u00fd z\u00e1robok alebo nie (pre tento rok 4 944,- Eur brutto).<\/p>\n

Chcem si zalo\u017ei\u0165 \u017eivnos\u0165<\/a><\/span><\/p>\n

Zdravotn\u00e9 odvody<\/h2>\n

Ak ste zamestnan\u00fd a rozhodli ste sa otvori\u0165 si \u017eivnos\u0165, nemus\u00edte odv\u00e1dza\u0165 v\u00f4bec ni\u010d. Zdravotn\u00e9 poistenie za v\u00e1s mesa\u010dne plat\u00ed zamestn\u00e1vate\u013e. Ako zamestnanec-\u017eivnostn\u00edk v\u0161ak mus\u00edte nahl\u00e1si\u0165 na zdravotn\u00fa pois\u0165ov\u0148u nulov\u00fd mesa\u010dn\u00fd preddavok<\/strong>.<\/p>\n

Ako nahl\u00e1si\u0165 nulov\u00e9 mesa\u010dn\u00e9 preddavky?<\/h3>\n

\u017divnostensk\u00fd \u00farad v\u00e1s automaticky prihl\u00e1si aj na zdravotn\u00fa pois\u0165ov\u0148u, tam v\u0161ak e\u0161te nevedia, \u017ee m\u00e1te aj zamestnanie a n\u00e1rok na nulov\u00e9 preddavky. Preto mus\u00edte, do 8 dn\u00ed po zalo\u017een\u00ed \u017eivnosti, osobne, emailom alebo po\u0161tou na \u0161peci\u00e1lnom tla\u010dive na preddavky do zdravotnej pois\u0165ovne<\/a> nahl\u00e1si\u0165, \u017ee ste zamestnan\u00fd<\/strong>.<\/p>\n

Soci\u00e1lne odvody<\/h2>\n

Pri platb\u00e1ch do soci\u00e1lnej pois\u0165ovne nez\u00e1le\u017e\u00ed, \u010di ste zamestnan\u00fd alebo nie. V\u0161etko sa odv\u00edja od v\u00e1\u0161ho zisku. Preto pre v\u0161etk\u00fdch \u017eivnostn\u00edkov plat\u00ed to ist\u00e9: po\u010das prv\u00e9ho roku nemusia ni\u010d oznamova\u0165, nikde sa registrova\u0165, ani ni\u010d odv\u00e1dza\u0165 \u2013 ve\u010f ste e\u0161te nepodali da\u0148ov\u00e9 priznanie.<\/strong><\/p>\n

Ak po prvom da\u0148ovom priznan\u00ed za rok 2015 zarob\u00edte 5 148,- Eur a viac (teda aspo\u0148 12-n\u00e1sobok minim\u00e1lneho mesa\u010dn\u00e9ho vymeriavacieho z\u00e1kladu), mus\u00edte ako \u017eivnostn\u00edk za\u010da\u0165 plati\u0165 odvody.
\nTeda, ak sa rozhodnete zalo\u017ei\u0165 si \u017eivnos\u0165<\/a> v roku 2015, do 31. marca 2016 mus\u00edte poda\u0165 da\u0148ov\u00e9 priznanie za rok 2015. Na z\u00e1klade da\u0148ov\u00e9ho priznania Soci\u00e1lna pois\u0165ov\u0148a zist\u00ed, \u017ee ste prekro\u010dili uveden\u00fa sumu a do troch mesiacov v\u00e1m automaticky ozn\u00e1mi, \u017ee od 1.7.2016 plat\u00edte soci\u00e1lne odvody v minim\u00e1lnej v\u00fd\u0161ke 142,20,- Eur mesa\u010dne.<\/strong> Sama v\u00e1s pre soci\u00e1lne poistenie aj zaregistruje (novinka od roku 2015).<\/p>\n

Ak v\u00e1\u0161 pr\u00edjem zo \u017eivnosti za rok 2015 t\u00fato sumu neprekro\u010d\u00ed, plati\u0165 nemus\u00edte ani v roku 2016 a s registr\u00e1ciou na Soci\u00e1lnej pois\u0165ovni m\u00e1te tie\u017e pokoj. V roku 2017 sa v\u0161etko znova zopakuje: da\u0148ov\u00e9 priznanie za rok 2016, zis\u0165ovanie \u010di pr\u00edjem prekro\u010dil alebo neprekro\u010dil stanoven\u00fa sumu, n\u00e1sledn\u00e9 ozn\u00e1menie a pr\u00edpadn\u00e1 registr\u00e1cia alebo v\u00f4bec ni\u010d.<\/p>\n

Ak chcete vedie\u0165 viac o tom, ako funguj\u00fa odvody, pre\u010d\u00edtajte si n\u00e1\u0161 \u010fal\u0161\u00ed \u010dl\u00e1nok.<\/p>\n

Da\u0148 z pr\u00edjmu<\/h2>\n

Prv\u00fd rok mesa\u010dne neplat\u00edte:<\/h3>\n

Za\u010d\u00ednaj\u00faci podnikate\u013e nemus\u00ed plati\u0165 da\u0148 z pr\u00edjmu v prvom roku podnikania mesa\u010dne preddavkovo, ale a\u017e na z\u00e1klade da\u0148ov\u00e9ho priznania<\/strong>, ktor\u00e9 pod\u00e1va po skon\u010den\u00ed roka. Va\u0161e zamestnanie tu nehr\u00e1 \u017eiadnu rolu.<\/p>\n

Plat\u00edte a\u017e po roku podnikania<\/h3>\n

Ak si zalo\u017e\u00edte \u017eivnos\u0165 v roku 2015 da\u0148 z pr\u00edjmu zaplat\u00edte a\u017e v roku 2016 (do 31. marca 2016 alebo 30. j\u00fana 2016) na z\u00e1klade da\u0148ov\u00e9ho priznania.<\/p>\n

Mus\u00edte poda\u0165 da\u0148ov\u00e9 priznanie<\/h3>\n

Ak popri zamestnan\u00ed podnik\u00e1te, mus\u00edte za predch\u00e1dzaj\u00faci rok poda\u0165 da\u0148ov\u00e9 priznanie. Zamestn\u00e1vate\u013ea mus\u00edte po\u017eiada\u0165 o potvrdenie o preddavkoch na da\u0148 z pr\u00edjmu<\/strong>, teda ko\u013eko za v\u00e1s \u0161t\u00e1tu zaplatil. T\u00fato sumu potom zahrniete do kombinovan\u00e9ho da\u0148ov\u00e9ho priznania k pr\u00edjmom z podnikate\u013eskej \u010dinnosti. S vypracovan\u00edm da\u0148ov\u00e9ho priznania sa rad\u0161ej obr\u00e1\u0165te na v\u00e1\u0161ho \u00fa\u010dtovn\u00edka.<\/p>\n

Nekonkurujte zamestn\u00e1vate\u013eovi<\/h3>\n

V\u00e1\u0161 zamestn\u00e1vate\u013e je chr\u00e1nen\u00fd z\u00e1konom: Zamestnanec m\u00f4\u017ee vykon\u00e1va\u0165 aj in\u00fa z\u00e1robkov\u00fa \u010dinnos\u0165, ktor\u00e1 konkuruje zamestn\u00e1vate\u013eovi, len s p\u00edsomn\u00fdm s\u00fahlasom zamestn\u00e1vate\u013ea (\u00a7 83 Z\u00e1konn\u00edka pr\u00e1ce). Ak sa teda rozhodnete popri zamestnan\u00ed vyu\u010dova\u0165 cudz\u00ed jazyk na \u017eivnos\u0165, nemus\u00edte zamestn\u00e1vate\u013eovi oznamova\u0165 v\u00f4bec ni\u010d. Ak by ste v\u0161ak chceli otvori\u0165 vlastn\u00fa kaviare\u0148, a pritom ste zamestnan\u00fd v miestnej pek\u00e1rni, m\u00e1te povinnos\u0165 si od v\u00e1\u0161ho zamest\u00e1vate\u013ea vyp\u00fdta\u0165 s\u00fahlas.
\nViac inform\u00e1ci\u00ed o podnikan\u00ed n\u00e1jdete aj v \u010fal\u0161\u00edch na\u0161ich \u010dl\u00e1nkoch. V pr\u00edpade, \u017ee by ste potrebovali pom\u00f4c\u0165 so zalo\u017een\u00edm \u017eivnosti, ur\u010dite sa n\u00e1s obr\u00e1\u0165te, radi v\u00e1m pom\u00f4\u017eeme.<\/p>\n

Boris Kukumberg<\/p>\n

za t\u00edm port\u00e1lu firmaren.sk<\/p>\n","protected":false},"excerpt":{"rendered":"

P\u00fdtate sa… …oplat\u00ed sa mi ako zamestnancovi otvori\u0165 si \u017eivnos\u0165? …\u010do zalo\u017eenie \u017eivnosti obn\u00e1\u0161a? …ak\u00e9 odvody budem musie\u0165 plati\u0165 po zalo\u017een\u00ed \u017eivnosti? \u010c\u00edtajte \u010falej, v\u0161etko v\u00e1m radi vysvetl\u00edme. Pre\u010do sa v\u00e1m ako zamestnancovi oplat\u00ed otvori\u0165 si \u017eivnos\u0165? …preto\u017ee prv\u00fd rok ni\u010d neplat\u00edte. Po prv\u00e9: Pri \u017eivnosti popri zamestnan\u00ed neplat\u00edte mesa\u010dne ni\u010d, poistenie m\u00e1te zaplaten\u00e9 zamestn\u00e1vate\u013eom. … Continued<\/a><\/p>\n","protected":false},"author":1,"featured_media":199,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-198","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"acf":[],"yoast_head":"\n\u017divnos\u0165 popri zamestnan\u00ed: v\u0161etko o odvodoch a daniach - Firm\u00e1re\u0148.sk<\/title>\n<meta name=\"description\" content=\"P\u00fdtate sa... ...oplat\u00ed sa mi ako zamestnancovi otvori\u0165 si \u017eivnos\u0165? ...\u010do zalo\u017eenie \u017eivnosti obn\u00e1\u0161a? ...ak\u00e9 odvody budem musie\u0165 plati\u0165 po zalo\u017een\u00ed\" \/>\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\/zivnost-popri-zamestnani-vsetko-o-odvodoch-a-daniach\/\" \/>\n<meta property=\"og:locale\" content=\"sk_SK\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u017divnos\u0165 popri zamestnan\u00ed: v\u0161etko o odvodoch a daniach - Firm\u00e1re\u0148.sk\" \/>\n<meta property=\"og:description\" content=\"P\u00fdtate sa... ...oplat\u00ed sa mi ako zamestnancovi otvori\u0165 si \u017eivnos\u0165? 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