{"id":3803,"date":"2025-09-21T00:52:46","date_gmt":"2025-09-20T22:52:46","guid":{"rendered":"https:\/\/www.firmaren.sk\/clanky\/?p=3803"},"modified":"2025-10-30T13:45:28","modified_gmt":"2025-10-30T12:45:28","slug":"ako-funguje-jednoosobova-eserocka","status":"publish","type":"post","link":"https:\/\/www.firmaren.sk\/clanky\/ako-funguje-jednoosobova-eserocka\/","title":{"rendered":"Ako funguje jednoosobov\u00e1 esero\u010dka?"},"content":{"rendered":"\n<h2 class=\"wp-block-heading\">Spolo\u010dnos\u0165 s ru\u010den\u00edm obmedzen\u00fdm<\/h2>\n\n\n\n<p>Najprv v\u0161eobecne. <a href=\"https:\/\/www.firmaren.sk\/zalozenie-sro\">Esero\u010dku si na Slovensku m\u00f4\u017ee <\/a><a href=\"https:\/\/www.firmaren.sk\/zalozenie-sro\"><\/a><a href=\"https:\/\/www.firmaren.sk\/zalozenie-sro\">zalo\u017ei\u0165<\/a> jeden alebo a\u017e 50 os\u00f4b naraz. Zakladatelia daj\u00fa dokopy hlavy a peniaze a vytvoria nov\u00fd subjekt &#8211; spolo\u010dnos\u0165.   Tak\u00e1to spolo\u010dnos\u0165 je ich majetkom.  Osoby, ktor\u00e9 s.r.o. zakladaj\u00fa naz\u00fdvame zakladate\u013emi a\u017e do momentu, kedy sa spolo\u010dnos\u0165 zaregistruje. Potom ich u\u017e vol\u00e1me spolo\u010dn\u00edci. Viac inform\u00e1ci\u00ed o tom, ako <a rel=\"noreferrer noopener\" aria-label=\"funguje viac-osobov\u00e1 esero\u010dka (otvor\u00ed sa v novej karte)\" href=\"https:\/\/www.firmaren.sk\/clanky\/s-r-o-spolocnost-s-rucenim-obmedzenym\/\" target=\"_blank\">funguje viac-osobov\u00e1 esero\u010dka<\/a> n\u00e1jdete v <a href=\"https:\/\/youtu.be\/xCRHdAyws3g\">tomto videu<\/a>.<\/p>\n\n\n\n<p>Ka\u017ed\u00e1 esero\u010dka m\u00e1 dva povinn\u00e9 org\u00e1ny: konate\u013ea (\u0161tatut\u00e1rny org\u00e1n) a valn\u00e9 zhroma\u017edenie.&nbsp;Okrem toho m\u00f4\u017ee ma\u0165 aj dozorn\u00fa radu, ale t\u00e1 nie je povinn\u00e1.<\/p>\n\n\n\n<p><strong>Valn\u00e9 zhroma\u017edenie<\/strong>.  Spolo\u010dn\u00edci o spolo\u010dnosti nerozhoduj\u00fa samostatne. Ak sa chc\u00fa spolo\u010dne na nie\u010dom dohodn\u00fa\u0165, musia sa stretn\u00fa\u0165. Ke\u010f sa spolo\u010dn\u00edci pri uplat\u0148ovan\u00ed svojich <a href=\"https:\/\/www.slov-lex.sk\/pravne-predpisy\/SK\/ZZ\/1991\/513\/20201001#paragraf-122\">pr\u00e1vomoc\u00ed<\/a> daj\u00fa takto &#8222;dokopy&#8220;, vytvoria &#8222;ad hoc&#8220; zoskupenie, ktor\u00e9 sa naz\u00fdva valn\u00e9 zhroma\u017edenie. Tak\u00e9to zhroma\u017edenie spolo\u010dn\u00edkov <strong>je najvy\u0161\u0161\u00edm org\u00e1nom spolo\u010dnosti<\/strong> a spolo\u010dn\u00edci na \u0148om rozhoduj\u00fa o t\u00fdch <a href=\"https:\/\/www.slov-lex.sk\/pravne-predpisy\/SK\/ZZ\/1991\/513\/20201001#paragraf-125\">najpodstatnej\u0161\u00edch firemn\u00fdch z\u00e1le\u017eitostiach<\/a>. <\/p>\n\n\n\n<p><strong>Konate\u013e spolo\u010dnosti<\/strong> je in\u00e1 osoba ako spolo\u010dn\u00edk. Je to top mana\u017e\u00e9r spolo\u010dnosti a spolo\u010dn\u00edci si ho volia na valnom zhroma\u017eden\u00ed. Im sa aj zodpoved\u00e1 za to, ako riadi ich spolo\u010dnos\u0165 a ak\u00e9 v\u00fdsledky ich firma dosahuje. Konate\u013e v mene spolo\u010dnosti podpisuje zmluvy, dohaduje obchody, komunikuje so \u0161t\u00e1tom a vykon\u00e1va aj <a href=\"https:\/\/www.slov-lex.sk\/pravne-predpisy\/SK\/ZZ\/1991\/513\/20201001#paragraf-133\">\u010fal\u0161ie pr\u00e1vomoci<\/a>. Hovor\u00edme, \u017ee <strong>kon\u00e1 v mene spolo\u010dnosti navonok<\/strong>. Konate\u013e predstavuje ak\u00e9si ruky, nohy, o\u010di a u\u0161i spolo\u010dnosti, ke\u010f\u017ee t\u00e1, ako umelo vytvoren\u00fd subjekt, ni\u010d z toho nem\u00e1.<\/p>\n\n\n\n<figure class=\"wp-block-embed-youtube aligncenter 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=\"Ako funguje esero\u010dka?\" width=\"500\" height=\"281\" src=\"https:\/\/www.youtube.com\/embed\/xCRHdAyws3g?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\">\u010co je jednoosobov\u00e1 esero\u010dka<\/h2>\n\n\n\n<p><strong>Spolo\u010dnos\u0165 s ru\u010den\u00edm obmedzen\u00fdm, ktor\u00fa <a href=\"https:\/\/www.firmaren.sk\/zalozenie-sro\">zalo\u017eila<\/a>, a ktor\u00fa s\u00fa\u010dasne aj vedie iba jedna osoba<\/strong>, naz\u00fdvame <strong>jednoosobov\u00e1 esero\u010dka<\/strong>. Nejde pritom o ofici\u00e1lne pomenovanie. Obchodn\u00fd z\u00e1konn\u00edk tak\u00fato korpor\u00e1ciu ozna\u010duje sk\u00f4r opisne, ako \u201c<a href=\"https:\/\/www.slov-lex.sk\/pravne-predpisy\/SK\/ZZ\/1991\/513\/20201001#paragraf-132\">spolo\u010dnos\u0165 s jedin\u00fdm spolo\u010dn\u00edkom<\/a>\u201d. V podnikate\u013eskom prostred\u00ed sa v\u0161ak pojem jednoosobov\u00e1 esero\u010dka nato\u013eko udom\u00e1cnil, \u017ee sa u\u017e pou\u017e\u00edva be\u017ene .<\/p>\n\n\n\n<p>Aj v jednoosobovej s. r. o. existuj\u00fa dva z\u00e1kladn\u00e9 org\u00e1ny &#8211; konate\u013e a valn\u00e9 zhroma\u017edenie. Tu v\u0161ak <strong>jedin\u00e1 osoba vykon\u00e1va s\u00fa\u010dasne obidve funkcie: je jedin\u00fdm spolo\u010dn\u00edkom a je aj konate\u013eom spolo\u010dnosti<\/strong>. Nem\u00f4\u017eeme poveda\u0165, \u017ee je valn\u00fdm zhroma\u017eden\u00edm, lebo valn\u00e9 zhroma\u017edenie je zhroma\u017edenie spolo\u010dn\u00edkov a jedin\u00fd spolo\u010dn\u00edk je s\u00e1m a nem\u00e1 sa s k\u00fdm \u201czhroma\u017edi\u0165\u201d. Op\u00e4\u0165 \u0165a\u017ekop\u00e1dna pr\u00e1vna formul\u00e1cia: tento spolo\u010dn\u00edk rozhoduje ako \u201cjedin\u00fd spolo\u010dn\u00edk pri v\u00fdkone funkcie valn\u00e9ho zhroma\u017edenia\u201d.<\/p>\n\n\n\n<p>Najm\u00e4 pri jednoosobovej esero\u010dke je potrebn\u00e9 zd\u00f4razni\u0165, \u017ee poz\u00edcia spolo\u010dn\u00edka a poz\u00edcia konate\u013ea, hoci prin\u00e1le\u017eia tej istej osobe, plnia \u00faplne odli\u0161n\u00e9 funkcie s rozli\u010dn\u00fdmi kompetenciami &#8211; to, \u010do m\u00f4\u017ee alebo mus\u00ed robi\u0165 konate\u013e, neprin\u00e1le\u017e\u00ed robi\u0165 spolo\u010dn\u00edkovi. A naopak.&nbsp;<\/p>\n\n\n\n<p>Napr\u00edklad: Petra, ako konate\u013eka spolo\u010dnosti m\u00f4\u017ee otvori\u0165 firemn\u00fd \u00fa\u010det v banke. Toto v\u0161ak nem\u00f4\u017ee urobi\u0165 t\u00e1 ist\u00e1 Petra v poz\u00edcii spolo\u010dn\u00edka spolo\u010dnosti. Alebo: Petra ako jedin\u00e1 spolo\u010dn\u00ed\u010dka spolo\u010dnosti m\u00f4\u017ee rozhodn\u00fa\u0165 o zmene s\u00eddla spolo\u010dnosti, ale ako konate\u013eka to urobi\u0165 nem\u00f4\u017ee. Ako konate\u013eka v\u0161ak m\u00f4\u017ee da\u0165 t\u00fato zmenu zap\u00edsa\u0165 do obchodn\u00e9ho registra &#8211; na \u010do zas nem\u00e1 opr\u00e1vnenie ako spolo\u010dn\u00edk. Pr\u00e1vomoci konate\u013ea a pr\u00e1vomoci spolo\u010dn\u00edka podrobne ustanovuje <a href=\"https:\/\/www.slov-lex.sk\/pravne-predpisy\/SK\/ZZ\/1991\/513\/20201001#predpis.cast-druha.hlava-1.diel-4.oddiel-3\">Obchodn\u00fd z\u00e1konn\u00edk<\/a>.<\/p>\n\n\n\n<figure class=\"wp-block-embed-youtube aligncenter 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=\"Ako funguje jedno-osobov\u00e1 esero\u010dka?\" width=\"500\" height=\"281\" src=\"https:\/\/www.youtube.com\/embed\/iHY1b-Jvc44?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 vysvet\u013euj\u00face, ako funguje jednoosobov\u00e1 SRO<\/figcaption><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">Ak\u00fd je rozdiel medzi jednoosobovou a viacosobovou SRO<\/h2>\n\n\n\n<p>Spolo\u010dnos\u0165 s ru\u010den\u00edm obmedzen\u00fdm s jedin\u00fdm spolo\u010dn\u00edkom alebo s viac spolo\u010dn\u00edkmi v z\u00e1sade funguj\u00fa rovnako. Rozdielov nie je ve\u013ea, av\u0161ak nejak\u00e9 predsa len existuj\u00fa:<\/p>\n<p style=\"text-align: center;\"><span style=\"font-size: 14px;\"><a class=\"redBtn right-panel-btn rounded-btn\" title=\"Zalo\u017ei\u0165 esero\u010dku\" href=\"https:\/\/www.firmaren.sk\/zalozenie-sro\">Chcem si zalo\u017ei\u0165 jednoosobov\u00fa SRO<\/a><\/span><\/p>\n\n\n\n<p><strong>PRAKTICK\u00c9 ROZDIELY<\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\"><li><strong>V\u00fdpomoc rodinn\u00fdch pr\u00edslu\u0161n\u00edkov bez pracovnej zmluvy<\/strong> pripad\u00e1 v \u00favahu iba pri jednoosobovej s. r. o. <br><br>Nie je tak\u00e9 samozrejm\u00e9, \u017ee ka\u017ed\u00e9mu podnikate\u013eovi m\u00f4\u017eu vypom\u00e1ha\u0165 <strong>rodi\u010dia, s\u00farodenci alebo man\u017eel \u010di man\u017eelka<\/strong>. Ak in\u0161pektori pr\u00e1ce n\u00e1jdu v kancel\u00e1rii, v prev\u00e1dzke \u010di na inom mieste podnikate\u013ea osobu, ktor\u00e1 vykon\u00e1va z\u00e1visl\u00fa pr\u00e1cu bez pracovnej zmluvy, s najv\u00e4\u010d\u0161ou pravdepodobnos\u0165ou bud\u00fa kon\u0161tatova\u0165 <strong>neleg\u00e1lne zamestn\u00e1vanie a neleg\u00e1lnu pr\u00e1cu<\/strong>. <br><br>V\u00fdnimkou s\u00fa na\u0161\u0165astie vy\u0161\u0161ie uveden\u00ed <strong>rodinn\u00ed pr\u00edslu\u0161n\u00edci, ktor\u00ed podnikate\u013eovi pom\u00e1ha\u0165 m\u00f4\u017eu<\/strong>. Ale pozor, toto plat\u00ed to<strong> iba v pr\u00edpade, \u017ee<\/strong><\/li><\/ol>\n\n\n\n<ul class=\"wp-block-list\"><li>Podnikate\u013e je <strong>\u017eivnostn\u00edk <\/strong>(pr\u00edpadne in\u00e1 fyzick\u00e1 osoba, ktor\u00e1 je podnikate\u013eom, ako napr\u00edklad finan\u010dn\u00fd poradca) alebo&nbsp;<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>Podnikate\u013e je esero\u010dka (teda neplat\u00ed to napr\u00edklad pre akciov\u00fa spolo\u010dnos\u0165), ale iba tak\u00e1 esero\u010dka, ktor\u00e1 <strong>m\u00e1 iba jedn\u00e9ho spolo\u010dn\u00edka<\/strong> (teda neplat\u00ed to pre viacosobov\u00e9 s. r. o.), a pracuj\u00faci rodinn\u00ed pr\u00edslu\u0161n\u00edci s\u00fa rodinn\u00fdmi pr\u00edslu\u0161n\u00edkmi spolo\u010dn\u00edka fyzickej osoby.<br><br>V obidvoch pr\u00edpadoch s\u00fa\u010dasne plat\u00ed <a href=\"https:\/\/www.slov-lex.sk\/pravne-predpisy\/SK\/ZZ\/2005\/82\/20210301#paragraf-2a\">form\u00e1lna podmienka<\/a>, \u017ee tak\u00fdto rodinn\u00ed pr\u00edslu\u0161n\u00edci musia by\u0165 d\u00f4chodkovo poisten\u00ed, by\u0165 poberate\u013emi d\u00f4chodku alebo \u0161tudentmi do 26 rokov.<\/li><\/ul>\n\n\n\n<p>2. <strong>Korona pomoc<\/strong>. <a href=\"https:\/\/www.pomahameludom.sk\/\">Prv\u00e1 pomoc<\/a> zamestn\u00e1vate\u013eom, zamestnancom a \u017eivnostn\u00edkom (4B) je ur\u010den\u00e1 pre podnikate\u013ea, ktor\u00fd je fyzick\u00e1 osoba, ktor\u00e1 je jedin\u00fdm spolo\u010dn\u00edkom s.r.o., z\u00e1rove\u0148 je jej konate\u013eom a nie je jej zamestnancom (tzv. jednoosobov\u00e1 s.r.o.).<\/p>\n\n\n\n<p><strong>FORM\u00c1LNE ROZDIELY<\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\"><li><strong>Z\u00e1kladn\u00e9 imanie mus\u00ed by\u0165 v\u017edy splaten\u00e9 v plnej v\u00fd\u0161ke<\/strong> e\u0161te pred z\u00e1pisom jednoosobovej spolo\u010dnosti s ru\u010den\u00edm obmedzen\u00fdm do obchodn\u00e9ho registra (<a href=\"https:\/\/www.slov-lex.sk\/pravne-predpisy\/SK\/ZZ\/1991\/513\/20201001#paragraf-111.odsek-2\">\u00a7 111 ods. 2 Obchodn\u00e9ho z\u00e1konn\u00edka<\/a>). <a href=\"https:\/\/www.firmaren.sk\/clanky\/eserocku-si-uz-zalozite-aj-bez-vkladu-5000-eur-do-banky\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"Ako sa d\u00e1 zalo\u017ei\u0165 s.r.o. aj bez 5000 (otvor\u00ed sa v novej karte)\">Ako sa d\u00e1 zalo\u017ei\u0165 s.r.o. aj bez 5000<\/a>, n\u00e1jdete v na\u0161om praktickom \u010dl\u00e1nku.<\/li><li><strong>Jednoduch\u00e9 rozhodnutie namiesto z\u00e1pisnice z valn\u00e9ho zhroma\u017edenia<\/strong>. V jednoosobovej spolo\u010dnosti prebieha rozhodovanie spolo\u010dn\u00edka zjednodu\u0161enou formou, a to podpisom rozhodnutia jedin\u00e9ho spolo\u010dn\u00edka (<a href=\"https:\/\/www.slov-lex.sk\/pravne-predpisy\/SK\/ZZ\/1991\/513\/20201001#paragraf-132.odsek-1\">\u00a7 132 ods. 1 Obchodn\u00e9ho z\u00e1konn\u00edka<\/a>).<\/li><li><strong>Jedna osoba m\u00f4\u017ee ma\u0165 maxim\u00e1lne tri jednoosobov\u00e9 spolo\u010dnosti<\/strong>. Fyzick\u00e1 osoba m\u00f4\u017ee by\u0165 jedin\u00fdm spolo\u010dn\u00edkom najviac v troch spolo\u010dnostiach a spolo\u010dnos\u0165 s jedin\u00fdm spolo\u010dn\u00edkom nem\u00f4\u017ee by\u0165 jedin\u00fdm zakladate\u013eom alebo jedin\u00fdm spolo\u010dn\u00edkom inej spolo\u010dnosti (<a href=\"https:\/\/www.slov-lex.sk\/pravne-predpisy\/SK\/ZZ\/1991\/513\/20201001#paragraf-105a\">\u00a7 105a Obchodn\u00e9ho z\u00e1konn\u00edka<\/a>).&nbsp;<\/li><li><strong>Dedenie obchodn\u00e9ho podielu v jednoosobovej sro nemo\u017eno zak\u00e1za\u0165<\/strong> a dedi\u010d ani in\u00fd jedin\u00fd spolo\u010dn\u00edk spolo\u010dnosti sa nem\u00f4\u017ee na s\u00fade dom\u00e1ha\u0165 zru\u0161enia svojej \u00fa\u010dasti v s. r. o. (<a href=\"https:\/\/www.slov-lex.sk\/pravne-predpisy\/SK\/ZZ\/1991\/513\/20201001#paragraf-116.odsek-2\">\u00a7 116 ods. 2<\/a> a <a href=\"https:\/\/www.slov-lex.sk\/pravne-predpisy\/SK\/ZZ\/1991\/513\/20201001#paragraf-148.odsek-1\">\u00a7 148 ods. 1<\/a> Obchodn\u00e9ho z\u00e1konn\u00edka).<\/li><li><strong>Povinn\u00e1 p\u00edsomn\u00e1 forma zml\u00fav<\/strong> medzi spolo\u010dnos\u0165ou a jej jedin\u00fdm spolo\u010dn\u00edkom, ak je tento spolo\u010dn\u00edk s\u00fa\u010dasne konate\u013eom (<a href=\"https:\/\/www.slov-lex.sk\/pravne-predpisy\/SK\/ZZ\/1991\/513\/20201001#paragraf-132.odsek-2\">\u00a7 132 ods. 2 Obchodn\u00e9ho z\u00e1konn\u00edka<\/a>)<\/li><\/ol>\n\n\n\n<h2 class=\"wp-block-heading\">Ak\u00e9 s\u00fa v\u00fdhody a nev\u00fdhody jednoosobovej spolo\u010dnosti<\/h2>\n\n\n\n<p>Plusy a m\u00ednusy jednoosobovej spolo\u010dnosti v podstate vych\u00e1dzaj\u00fa z vy\u0161\u0161ie uveden\u00fdch rozdielov. To, \u010do pova\u017eujeme za v\u00fdhodu sa v\u0161ak m\u00f4\u017ee z in\u00e9ho uhla poh\u013eadu zasa javi\u0165 ako nev\u00fdhoda.<\/p>\n\n\n\n<p>Napr\u00edklad, v jednoosobovej s. r. o. je majite\u013e\/spolo\u010dn\u00edk s\u00e1m a m\u00e1 <strong>v\u00fdhodu, \u017ee sa nemus\u00ed s nik\u00fdm dohadova\u0165 <\/strong>&#8211; \u010do mu napadne, to si m\u00f4\u017ee aj zrealizova\u0165. Na druhej strane v\u0161ak s\u00e1m <strong>nemus\u00ed ma\u0165 dostato\u010dn\u00fd finan\u010dn\u00fd alebo \u013eudsk\u00fd kapit\u00e1l<\/strong> na dosiahnutie svojich cie\u013eov.&nbsp;&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Skomplikujme si to&#8230;<\/h2>\n\n\n\n<p>Pre \u00faplnos\u0165 treba doplni\u0165, \u017ee krit\u00e9riom pre ur\u010denie, \u010di ide o jednoosobov\u00fa s. r. o. je pod\u013ea Obchodn\u00e9ho z\u00e1konn\u00edka v\u00e4\u010d\u0161inou iba osoba spolo\u010dn\u00edka (jeden spolo\u010dn\u00edk). \u010co s\u00fa\u010dasne znamen\u00e1, \u017ee aj ak je v spolo\u010dnosti viac konate\u013eov alebo konate\u013e nie je osoba toto\u017en\u00e1 s osobou spolo\u010dn\u00edka, st\u00e1le m\u00f4\u017ee \u00eds\u0165 o jednoosobov\u00fa spolo\u010dnos\u0165.<\/p>\n\n\n\n<p style=\"text-align: center;\"><span style=\"font-size: 14px;\"><a class=\"redBtn right-panel-btn rounded-btn\" title=\"Zalo\u017ei\u0165 esero\u010dku\" href=\"https:\/\/www.firmaren.sk\/zalozenie-sro\">Chcem si zalo\u017ei\u0165 jednoosobov\u00fa SRO<\/a><\/span><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Jednoosobov\u00e1 s.r.o ako alternat\u00edva \u017eivnosti?<\/h2>\n\n\n\n<p>Obe formy podnikania maj\u00fa svoje pre a proti. T\u00fdmto rozdielom sa venujeme v \u010dl\u00e1nku <a rel=\"noreferrer noopener\" aria-label=\"\u017divnos\u0165 alebo s.r.o (otvor\u00ed sa v novej karte)\" href=\"https:\/\/www.firmaren.sk\/clanky\/zivnost-alebo-s-r-o-co-sa-oplati-viac\/\" target=\"_blank\">\u017divnos\u0165 alebo s.r.o<\/a>.. <br><br><strong>Praktick\u00e1 rada:<\/strong> \u017eivnos\u0165 sa st\u00e1le oplat\u00ed ak chcete vysk\u00fa\u0161a\u0165 pracova\u0165 na svojom n\u00e1pade a e\u0161te neviete \u010do v\u00e1m to prinesie, rovnako \u0161tudentom, d\u00f4chodcom a aj mami\u010dk\u00e1m na materskej. Podmienky podnikania v roku 2026 bud\u00fa menej priazniv\u00e9 pre men\u0161\u00edch a za\u010d\u00ednaj\u00facich podnikate\u013eov. Preto odpor\u00fa\u010dame na za\u010diatok \u017eivnos\u0165, preto\u017ee je ove\u013ea flexibilnej\u0161ia a viete <a rel=\"noreferrer noopener\" aria-label=\"\u017eivnos\u0165 kedyko\u013evek zru\u0161i\u0165 online (otvor\u00ed sa v novej karte)\" href=\"https:\/\/www.firmaren.sk\/zrusenie-zivnosti\" target=\"_blank\">\u017eivnos\u0165 kedyko\u013evek zru\u0161i\u0165 online<\/a>.<br><br><a href=\"https:\/\/www.firmaren.sk\/clanky\/prechod-zo-zivnosti-na-s-r-o-co-nutne-potrebujte-vediet\/\">Prejs\u0165 zo \u017eivnosti na jednoosobovu s.r.o<\/a>., sa oplat\u00ed za ur\u010dit\u00fdch podmienok, ktor\u00e9 je potrebn\u00e9 si najlep\u0161ie sp\u00edsa\u0165 a prepo\u010d\u00edta\u0165. Ak v\u0161ak podnik\u00e1te dlh\u0161ie na \u017eivnos\u0165, m\u00e1te stabiln\u00e9 z\u00e1kazky prepo\u010d\u00edtajte si, ko\u013eko <a href=\"https:\/\/www.firmaren.sk\/clanky\/odvody-zivnostnika-2022\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"zaplat\u00edte na odvodoch (otvor\u00ed sa v novej karte)\">zaplat\u00edte na odvodoch<\/a> a daniach ako \u017eivnostn\u00edk a ko\u013eko by ste zaplatili na daniach ako sro. Ur\u010dite sa <a rel=\"noreferrer noopener\" aria-label=\"pora\u010fte s \u00fa\u010dtovn\u00edkom (otvor\u00ed sa v novej karte)\" href=\"https:\/\/www.moja.firmaren.sk\/uctovnici\" target=\"_blank\">pora\u010fte s \u00fa\u010dtovn\u00edkom<\/a> a n\u00e1jdete pre seba a svoje podnikanie najlep\u0161iu formu.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Spolo\u010dnos\u0165 s ru\u010den\u00edm obmedzen\u00fdm Najprv v\u0161eobecne. Esero\u010dku si na Slovensku m\u00f4\u017ee zalo\u017ei\u0165 jeden alebo a\u017e 50 os\u00f4b naraz. Zakladatelia daj\u00fa dokopy hlavy a peniaze a vytvoria nov\u00fd subjekt &#8211; spolo\u010dnos\u0165. Tak\u00e1to spolo\u010dnos\u0165 je ich majetkom. Osoby, ktor\u00e9 s.r.o. zakladaj\u00fa naz\u00fdvame zakladate\u013emi a\u017e do momentu, kedy sa spolo\u010dnos\u0165 zaregistruje. Potom ich u\u017e vol\u00e1me spolo\u010dn\u00edci. Viac inform\u00e1ci\u00ed &hellip; <a href=\"https:\/\/www.firmaren.sk\/clanky\/ako-funguje-jednoosobova-eserocka\/\">Continued<\/a><\/p>\n","protected":false},"author":4,"featured_media":3815,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[12,5,1],"tags":[],"class_list":["post-3803","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","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 funguje jednoosobov\u00e1 esero\u010dka? - Firm\u00e1re\u0148.sk<\/title>\n<meta name=\"description\" content=\"V\u00fdpomoc rodinn\u00fdch pr\u00edslu\u0161n\u00edkov bez pracovnej zmluvy je mo\u017en\u00e1 iba pri jednoosobovej SRO. 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Rodi\u010dia, s\u00farodenci alebo man\u017eel \u010di man\u017eelka spolo\u010dn\u00edka...","breadcrumb":{"@id":"https:\/\/www.firmaren.sk\/clanky\/ako-funguje-jednoosobova-eserocka\/#breadcrumb"},"inLanguage":"sk-SK","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.firmaren.sk\/clanky\/ako-funguje-jednoosobova-eserocka\/"]}]},{"@type":"ImageObject","inLanguage":"sk-SK","@id":"https:\/\/www.firmaren.sk\/clanky\/ako-funguje-jednoosobova-eserocka\/#primaryimage","url":"https:\/\/www.firmaren.sk\/clanky\/wp-content\/uploads\/2021\/09\/Jednoosobova-SRO.jpg","contentUrl":"https:\/\/www.firmaren.sk\/clanky\/wp-content\/uploads\/2021\/09\/Jednoosobova-SRO.jpg","width":1920,"height":1080,"caption":"Jedno osobova eserocka"},{"@type":"BreadcrumbList","@id":"https:\/\/www.firmaren.sk\/clanky\/ako-funguje-jednoosobova-eserocka\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Domovsk\u00e1 str\u00e1nka","item":"https:\/\/www.firmaren.sk\/clanky\/"},{"@type":"ListItem","position":2,"name":"Ako funguje jednoosobov\u00e1 esero\u010dka?"}]},{"@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>\u010co je jednoosobov\u00e1 s. r. o. a ako funguje? \u010c\u00edm sa odli\u0161uje od klasickej, viacosobovej esero\u010dky? Je jednoosobova s.r.o. alternat\u00edva podnikania na \u017eivnos\u0165? Pre\u010d\u00edtajte si, \u010do potrebujete vedie\u0165 pri zalo\u017een\u00ed firmy.<\/p>\n","_links":{"self":[{"href":"https:\/\/www.firmaren.sk\/clanky\/wp-json\/wp\/v2\/posts\/3803","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=3803"}],"version-history":[{"count":6,"href":"https:\/\/www.firmaren.sk\/clanky\/wp-json\/wp\/v2\/posts\/3803\/revisions"}],"predecessor-version":[{"id":6033,"href":"https:\/\/www.firmaren.sk\/clanky\/wp-json\/wp\/v2\/posts\/3803\/revisions\/6033"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.firmaren.sk\/clanky\/wp-json\/wp\/v2\/media\/3815"}],"wp:attachment":[{"href":"https:\/\/www.firmaren.sk\/clanky\/wp-json\/wp\/v2\/media?parent=3803"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.firmaren.sk\/clanky\/wp-json\/wp\/v2\/categories?post=3803"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.firmaren.sk\/clanky\/wp-json\/wp\/v2\/tags?post=3803"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}