{"id":4782,"date":"2026-01-19T14:22:56","date_gmt":"2026-01-19T13:22:56","guid":{"rendered":"https:\/\/www.firmaren.sk\/clanky\/?p=4782"},"modified":"2026-01-19T14:22:56","modified_gmt":"2026-01-19T13:22:56","slug":"zivnost-alebo-s-r-o-co-sa-oplati-viac","status":"publish","type":"post","link":"https:\/\/www.firmaren.sk\/clanky\/zivnost-alebo-s-r-o-co-sa-oplati-viac\/","title":{"rendered":"\u017divnos\u0165 alebo s.r.o. v roku 2026. \u010co sa oplat\u00ed viac?"},"content":{"rendered":"\n<p><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u010co je to \u017eivnos\u0165<\/h2>\n\n\n\n<p>\u017divnos\u0165 je pr\u00e1vna forma podnikania, ktor\u00e1 umo\u017e\u0148uje <strong>podnika\u0165 fyzick\u00fdm osob\u00e1m<\/strong> vo vlastnom mene a na vlastn\u00fa zodpovednos\u0165 na z\u00e1klade \u017eivnostensk\u00e9ho opr\u00e1vnenia. <\/p>\n\n\n\n<p>Ak\u00fd je <a href=\"https:\/\/youtu.be\/Fa_WeJnzhYQ\">rozdiel medzi SZ\u010cO a \u017eivnostn\u00edkom<\/a>? Pojem SZ\u010cO ozna\u010duje okrem \u017eivnostn\u00edkov aj v\u0161etky ostatn\u00e9 z\u00e1robkovo \u010dinn\u00e9 osoby, ktor\u00e9 podnikaj\u00fa samostatne ako jednotlivci. Ide napr\u00edklad o finan\u010dn\u00fdch poradcov, psychol\u00f3gov alebo tlmo\u010dn\u00edkov, ktor\u00ed nepotrebuj\u00fa na podnikanie \u017eivnostensk\u00e9 opr\u00e1vnenie, ale s\u00fa regulovan\u00e9 in\u00fdm pr\u00e1vnym predpisom.<\/p>\n\n\n\n<figure class=\"wp-block-embed is-type-video is-provider-youtube wp-block-embed-youtube aligncenter 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><figcaption class=\"wp-element-caption\">Video: \u010co je to \u017eivnos\u0165<\/figcaption><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">\u010co je to s.r.o.<\/h2>\n\n\n\n<p><a href=\"https:\/\/www.firmaren.sk\/clanky\/s-r-o-spolocnost-s-rucenim-obmedzenym\/\">Spolo\u010dnos\u0165 s ru\u010den\u00edm obmedzen\u00fdm<\/a> alebo skr\u00e1tene s.r.o. je len jednou z viacer\u00fdch pr\u00e1vnych foriem podnikania na Slovensku. Esero\u010dka je <strong>samostatn\u00e1 pr\u00e1vnick\u00e1 osoba<\/strong> &#8211; subjekt, ktor\u00fd je odli\u0161n\u00fd od jej zakladate\u013eov a konate\u013eov. Zalo\u017ei\u0165 si ju m\u00f4\u017eete bu\u010f sami, vtedy hovor\u00edme o<a href=\"https:\/\/www.firmaren.sk\/zalozenie-sro\"> jednoosobovej s.r.o.<\/a> alebo s viacer\u00fdmi spolo\u010dn\u00edkmi. Z\u00e1klady fungovania esero\u010dky sme zrozumite\u013ene zhrnuli<a href=\"https:\/\/www.youtube.com\/watch?v=xCRHdAyws3g\"> v tomto videu<\/a>. Spolo\u010dn\u00edci musia pri zalo\u017een\u00ed s.r.o. vlo\u017ei\u0165 do spolo\u010dnosti ur\u010dit\u00fd kapit\u00e1l. Ak v\u00e1s zauj\u00edma t\u00e9ma s.r.o. pre\u010d\u00edtajte si o nej viac <a href=\"https:\/\/www.firmaren.sk\/clanky\/s-r-o-spolocnost-s-rucenim-obmedzenym\/\">v na\u0161om \u010dl\u00e1nku.<\/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=\"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 class=\"wp-element-caption\">Video: Ako funguje jednoosobov\u00e1 s.r.o.<\/figcaption><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">Zalo\u017eenie \u017eivnosti a s.r.o. &#8211; porovnanie<\/h2>\n\n\n\n<p><strong>Zalo\u017eenie \u017eivnosti je o nie\u010do jednoduch\u0161ie a r\u00fdchlej\u0161ie ako pri s.r.o<\/strong>., ke\u010f\u017ee v\u00e1m odpad\u00e1 vypisovanie zakladate\u013esk\u00fdch dokumentov a povinnos\u0165 splati\u0165 kapit\u00e1l. \u017divnos\u0165 si m\u00f4\u017eete zalo\u017ei\u0165 <a href=\"https:\/\/www.firmaren.sk\/zalozenie-zivnosti\">bez starost\u00ed cez Firm\u00e1re\u0148<\/a>. V\u00fdhodou je mo\u017enos\u0165 za\u010da\u0165 podnika\u0165 u\u017e na druh\u00fd de\u0148, zatia\u013e \u010do pri zalo\u017een\u00ed s.r.o. je potrebn\u00e9 po\u010dka\u0165 na z\u00e1pis do obchodn\u00e9ho registra. <\/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=\"\/zalozenie-zivnosti\">Chcem si zalo\u017ei\u0165 \u017eivnos\u0165 za 1\u20ac<\/a><\/span><\/p>\n\n\n\n<p><a href=\"https:\/\/www.firmaren.sk\/zalozenie-sro\">Zalo\u017eenie jednoosobovej s.r.o.<\/a> alebo <a href=\"https:\/\/www.firmaren.sk\/zalozenie-firmy\">viacosobovej s.r.o.<\/a> je spojen\u00e9 so z\u00edskan\u00edm \u017eivnostensk\u00fdch a in\u00fdch opr\u00e1vnen\u00ed, ur\u010den\u00ed s\u00eddla, konate\u013eov, spolo\u010dn\u00edkov alebo v\u00fd\u0161ky vkladov, preto proces trv\u00e1 dlh\u0161ie &#8211; v priemere 10 dn\u00ed. Pre\u010d\u00edtajte si <a href=\"https:\/\/www.firmaren.sk\/zalozenie-firmy\">o postupe zalo\u017eenia s.r.o.<\/a> Esero\u010dka v\u0161ak <strong>pon\u00faka podnikate\u013eovi \u0161ir\u0161ie mo\u017enosti vyu\u017eitia a ochrany<\/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 s.r.o.\" href=\"\/zalozenie-firmy\">Chcem si zalo\u017ei\u0165 s.r.o. za 1\u20ac<\/a><\/span><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Mo\u017enosti vyberania pe\u0148az\u00ed z podnikania<\/h3>\n\n\n\n<p><strong>U \u017eivnostn\u00edkov plat\u00ed, \u017ee si zar\u00e1baj\u00fa na seba<\/strong>. To znamen\u00e1, \u017ee s finan\u010dn\u00fdmi prostriedkami, ktor\u00e9 im podnikanie prinesie, m\u00f4\u017eu naklada\u0165 pod\u013ea vlastn\u00e9ho uv\u00e1\u017eenia. <\/p>\n\n\n\n<p>Naopak, <strong>pri s.r.o. nejde o s\u00fakromn\u00fd majetok zakladate\u013eov, ale o majetok samotnej spolo\u010dnosti <\/strong>(ako sme spom\u00ednali, s.r.o. je pr\u00e1vnick\u00e1 osoba odli\u0161n\u00e1 od spolo\u010dn\u00edkov \u010di konate\u013eov). Finan\u010dn\u00e9 prostriedky sa prij\u00edmaj\u00fa na osobitn\u00fd podnikate\u013esk\u00fd \u00fa\u010det a manipul\u00e1cia s nimi podlieha striktnej\u0161\u00edm predpisom. Spolo\u010dn\u00edci m\u00f4\u017eu z\u00edska\u0165 finan\u010dn\u00e9 prostriedky z tohto \u00fa\u010dtu formou odmeny alebo dividendy po ukon\u010den\u00ed \u00fa\u010dtovn\u00e9ho obdobia. Tieto pr\u00edjmy v\u0161ak n\u00e1sledne podliehaj\u00fa zdaneniu ako ich osobn\u00fd 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=\"\u017divnos\u0165 alebo SRO?\" width=\"500\" height=\"281\" src=\"https:\/\/www.youtube.com\/embed\/EHpTEE6pviw?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: \u017divnos\u0165 alebo sro<\/figcaption><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">\u00da\u010dtovn\u00edctvo a administrat\u00edva podnikan\u00ed <\/h3>\n\n\n\n<p>Vidite\u013en\u00fd rozdiel medzi prev\u00e1dzkovan\u00edm s.r.o. a \u017eivnosti spo\u010d\u00edva v povinnosti vedenia \u00fa\u010dtovn\u00edctva. <strong>U \u017eivnostn\u00edkov sta\u010d\u00ed, ke\u010f si bud\u00fa vies\u0165 da\u0148ov\u00fa evidenciu alebo jednoduch\u00e9 \u00fa\u010dtovn\u00edctvo<\/strong>. D\u00f4le\u017eit\u00e9 je, aby si evidovali v\u0161etky vystaven\u00e9 fakt\u00fary a odvody do zdravotnej a soci\u00e1lnej pois\u0165ovne, pr\u00edpadne in\u00fa agendu spojen\u00fa s podnikan\u00edm. <\/p>\n\n\n\n<p><strong>Pri esero\u010dke z\u00e1kon vy\u017eaduje povinn\u00e9 vedenie podvojn\u00e9ho \u00fa\u010dtovn\u00edctva<\/strong>. Najlep\u0161ou vo\u013ebou je n\u00e1js\u0165 si spo\u013eahliv\u00e9ho \u00fa\u010dtovn\u00edka, ktor\u00fd sa postar\u00e1 o podnikov\u00fa administrat\u00edvu a bude sledova\u0165 zmeny v legislat\u00edve. Na port\u00e1li <a href=\"https:\/\/www.moja.firmaren.sk\/uctovnici\">\u00fa\u010dtovn\u00edci.sk<\/a> si m\u00f4\u017eete vybra\u0165 zo zoznamu \u00fa\u010dtovn\u00edkov pod\u013ea ich \u0161pecializ\u00e1cie.<\/p>\n\n\n\n<p><span style=\"font-size: 14px;\"><a class=\"redBtn right-panel-btn rounded-btn\" title=\"Chcem si vybra\u0165 \u00fa\u010dtovn\u00edka\" href=\"https:\/\/www.moja.firmaren.sk\/uctovnici\">Chcem si vybra\u0165 \u00fa\u010dtovn\u00edka<\/a><\/span><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Da\u0148 z pr\u00edjmov pri \u017eivnosti a s.r.o.<\/h3>\n\n\n\n<p>Pri podnikan\u00ed na \u017eivnos\u0165 alebo s.r.o. mus\u00edte <strong>zo svojho zisku plati\u0165 da\u0148 z pr\u00edjmov a pod\u00e1va\u0165 da\u0148ov\u00e9 priznania<\/strong>. V\u00fdhodou \u017eivnosti je, \u017ee pri ni\u017e\u0161\u00edch pr\u00edjmoch m\u00f4\u017ee vyjs\u0165 da\u0148 aj nulov\u00e1, a to najm\u00e4 v\u010faka nezdanite\u013en\u00fdm \u010dastiam z\u00e1kladu dane. V neprospech s.r.o. pri mal\u00fdch podnikoch hovor\u00ed aj novozaveden\u00e1 <a href=\"https:\/\/www.firmaren.sk\/clanky\/co-je-danova-licencia-a-kto-ju-plati\/\">da\u0148ov\u00e1 licencia<\/a> &#8211; minim\u00e1lna da\u0148 (min. 340 eur). <\/p>\n\n\n\n<p>Pre\u010d\u00edtajte si bli\u017e\u0161ie inform\u00e1cie o tom, <a href=\"https:\/\/www.firmaren.sk\/clanky\/ake-dane-plati-zivnostnik-a-sro\/\">ak\u00e9 dane platia \u017eivnostn\u00edci a ak\u00e9 s.r.o. <\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Platenie odvodov v podnikan\u00ed <\/h3>\n\n\n\n<p>Neistota spojen\u00e1 s v\u00fd\u0161kou odvodov m\u00f4\u017ee by\u0165 pre niektor\u00fdch \u013eud\u00ed prek\u00e1\u017ekou v za\u010dat\u00ed \u017eivnosti. <strong>Odvody do zdravotnej a soci\u00e1lnej pois\u0165ovne toti\u017e priamo s\u00favisia s v\u00fd\u0161kou pr\u00edjmu \u017eivnostn\u00edka<\/strong>, ktor\u00fd sa m\u00f4\u017ee zo za\u010diatku podnikania meni\u0165.<\/p>\n\n\n\n<p>Ak chcete pochopi\u0165, <strong>ako funguj\u00fa zdravotn\u00e9 odvody<\/strong> \u017eivnostn\u00edka pozrite si <a href=\"https:\/\/youtu.be\/uEgti68DW90\">toto video<\/a>. A pokia\u013e v\u00e1m nie je \u00faplne jasn\u00e9 \u010do znamen\u00e1, \u017ee <strong>\u017eivnostn\u00edci prv\u00fd rok neplatia soci\u00e1lne odvody<\/strong>, odpor\u00fa\u010dame zasa <a href=\"https:\/\/youtu.be\/TXzO9hRiaMY\">toto video z na\u0161ej produkcie<\/a>. T\u00e9mu odvodov \u017eivnostn\u00edkov sme detailnej\u0161ie prebrali aj <a href=\"https:\/\/www.firmaren.sk\/clanky\/odvody-zivnostnika-2022\/\">v tomto \u010dl\u00e1nku<\/a>. <\/p>\n\n\n\n<p><strong>Jedna z v\u00fdhod s.r.o. spo\u010d\u00edva pr\u00e1ve v platen\u00ed odvodov<\/strong>, ke\u010f\u017ee z\u00e1vis\u00ed od toho, ako je konate\u013e odme\u0148ovan\u00fd. Pre\u010d\u00edtajte si, <a href=\"https:\/\/www.firmaren.sk\/clanky\/ako-usetrit-na-odvodoch-desiatky-eur-mesacne\/\">ako v esero\u010dke u\u0161etri\u0165 na odvodoch stovky eur<\/a>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Ru\u010denie v podnikan\u00ed <\/h3>\n\n\n\n<p>\u010eal\u0161\u00ed v\u00fdznamn\u00fd rozdiel medzi podnikan\u00edm na \u017eivnos\u0165 a formou s.r.o. spo\u010d\u00edva v miere zodpovednosti za z\u00e1v\u00e4zky. <strong>V esero\u010dke spolo\u010dn\u00edci ru\u010dia za dlhy firmy len do v\u00fd\u0161ky svojho nesplaten\u00e9ho vkladu<\/strong>, \u010do v praxi znamen\u00e1, \u017ee ich osobn\u00fd majetok je relat\u00edvne chr\u00e1nen\u00fd.<\/p>\n\n\n\n<p><strong>\u017divnostn\u00edci, naopak, nes\u00fa za svoje podnikate\u013esk\u00e9 aktivity pln\u00fa zodpovednos\u0165.<\/strong> To znamen\u00e1, \u017ee ak sa im v podnikan\u00ed nedar\u00ed, veritelia m\u00f4\u017eu vym\u00e1ha\u0165 svoje poh\u013ead\u00e1vky nielen z firemn\u00e9ho majetku, ale aj z ich osobn\u00e9ho majetku, vr\u00e1tane domu, auta \u010di \u00faspor. <\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Ukon\u010denie podnikania<\/h3>\n\n\n\n<p>Po\u010das podnikania m\u00f4\u017ee nasta\u0165 situ\u00e1cia, ke\u010f sa rozhodnete <a href=\"https:\/\/www.firmaren.sk\/zrusenie-zivnosti\">zru\u0161i\u0165 \u017eivnos\u0165<\/a> alebo ukon\u010di\u0165 \u010dinnos\u0165 va\u0161ej s.r.o. <strong>Pri zru\u0161en\u00ed s.r.o. v\u00e1s \u010dakaj\u00fa dlh\u0161ie ukon\u010dovacie procesy<\/strong>. Esero\u010dku m\u00f4\u017eete zru\u0161i\u0165 s likvid\u00e1ciou alebo bez likvid\u00e1cie (podnikanie s.r.o. sa v\u0161ak ned\u00e1 do\u010dasne preru\u0161i\u0165 alebo pozastavi\u0165). Pre\u010d\u00edtajte si <a href=\"https:\/\/www.firmaren.sk\/clanky\/ako-sa-zbavit-firmy\/\">postup ukon\u010denia s.r.o. s likvid\u00e1ciou<\/a>. <\/p>\n\n\n\n<p><strong>Zru\u0161enie alebo preru\u0161enie \u017eivnosti je ove\u013ea jednoduch\u0161ie<\/strong>. Ak si ju nechcete zru\u0161i\u0165 cel\u00fa m\u00f4\u017eete vymaza\u0165 len niektor\u00e9 z predmetov podnikania alebo \u017eivnos\u0165 <a href=\"https:\/\/www.firmaren.sk\/pozastavenie-zivnosti\">do\u010dasne pozastavi\u0165<\/a>. Procesy medzi \u017eivnostensk\u00fdm \u00faradom, zdravotnou, soci\u00e1lnou pois\u0165ov\u0148ou a da\u0148ov\u00fdm \u00faradom s\u00fa zautomatizovan\u00e9, tak\u017ee vo v\u00e4\u010d\u0161ine pr\u00edpadov o ukon\u010den\u00ed nemus\u00edte informova\u0165 pois\u0165ovne osobne, urob\u00ed to za v\u00e1s \u00farad. <\/p>\n\n\n\n<p><span style=\"font-size: 14px;\"><a class=\"redBtn right-panel-btn rounded-btn\" title=\"Chcem pozastavi\u0165 \u017eivnos\u0165\" href=\"\/pozastavenie-zivnosti\">Chcem pozastavi\u0165 \u017eivnos\u0165<\/a><\/span><\/p>\n\n\n\n<p><strong>\u017divnos\u0165 si m\u00f4\u017eete zru\u0161i\u0165 tromi sp\u00f4sobmi: osobne na \u017eivnostenskom \u00farade, elektronicky alebo online cez Firm\u00e1re\u0148.<\/strong> Pri osobnom zru\u0161en\u00ed je potrebn\u00e9 nav\u0161t\u00edvi\u0165 \u017eivnostensk\u00fd \u00farad v mieste v\u00e1\u0161ho trval\u00e9ho bydliska. Elektronick\u00e9 ukon\u010denie si vy\u017eaduje nov\u00fd elektronick\u00fd ob\u010diansky preukaz. Firm\u00e1re\u0148 pon\u00faka mo\u017enos\u0165 <a href=\"https:\/\/www.firmaren.sk\/zrusenie-zivnosti\">zru\u0161i\u0165 \u017eivnos\u0165<\/a> jednoducho a pohodlne z ak\u00e9hoko\u013evek miesta, dokonca aj zo zahrani\u010dia. T\u00e1to slu\u017eba je spoplatnen\u00e1 sumou 19,90 eur a nevy\u017eaduje elektronick\u00fd ob\u010diansky preukaz.<\/p>\n\n\n\n<p><span style=\"font-size: 14px;\"><a class=\"redBtn right-panel-btn rounded-btn\" title=\"Chcem zru\u0161i\u0165 \u017eivnos\u0165\" href=\"\/zrusenie-zivnosti\">Chcem zru\u0161i\u0165 \u017eivnos\u0165<\/a><\/span><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">V\u00fdhody a nev\u00fdhody \u017eivnosti <\/h2>\n\n\n\n<figure class=\"wp-block-table is-style-regular\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>V\u00fdhody \u017eivnosti<\/strong><\/td><td><strong>Nev\u00fdhody \u017eivnosti<\/strong><\/td><\/tr><tr><td>r\u00fdchly proces zalo\u017eenia a zru\u0161enia<\/td><td>ru\u010denie s\u00fakromn\u00fdm majetkom<\/td><\/tr><tr><td>menej administrat\u00edvy<\/td><td>platenie odvodov<\/td><\/tr><tr><td>mo\u017enos\u0165 uplatnenia pau\u0161\u00e1lnych <br>v\u00fddavkov<\/td><td>n\u00e1strahy vonkaj\u0161ieho okolia <\/td><\/tr><tr><td>bez povinnosti zverej\u0148ova\u0165 osobn\u00e9 a ekonomick\u00e9 inform\u00e1cie<\/td><td>v\u0161etky \u00fadaje s\u00fa dostupn\u00e9 verejne<\/td><\/tr><tr><td> sloboda vo vypl\u00e1can\u00ed a pou\u017e\u00edvan\u00ed <br>pe\u0148az\u00ed <\/td><td>men\u0161ie mo\u017enosti leg\u00e1lnej <br>optimaliz\u00e1cie dan\u00ed a odvodov <\/td><\/tr><tr><td>\u017eiadny povinn\u00fd z\u00e1kladn\u00fd kapit\u00e1l<\/td><td>podnikate\u013esk\u00e9 prostredie vn\u00edma <br>\u017eivnos\u0165 ako men\u0161\u00ed biznis<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">V\u00fdhody a nev\u00fdhody s.r.o.<\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>V\u00fdhody s.r.o.<\/strong><\/td><td><strong>Nev\u00fdhody s.r.o.<\/strong><\/td><\/tr><tr><td>obmedzen\u00e9 ru\u010denie majetkom<\/td><td>zverej\u0148ovanie inform\u00e1ci\u00ed<\/td><\/tr><tr><td>rozdelenie podnikate\u013esk\u00e9ho rizika<\/td><td>administrat\u00edvne n\u00e1klady<\/td><\/tr><tr><td>n\u00edzky kapit\u00e1l na zalo\u017eenie<\/td><td>vedenie podvojn\u00e9ho \u00fa\u010dtovn\u00edctva<\/td><\/tr><tr><td>mo\u017enos\u0165 lep\u0161ie leg\u00e1lne <br>optimalizova\u0165 dane a odvody<\/td><td>n\u00e1ro\u010dnej\u0161\u00ed proces zakladania a <br>ukon\u010denia podnikania <\/td><\/tr><tr><td>obchodn\u00fd podiel je predmet <br>dedi\u010dstva <\/td><td>obmedzen\u00e1 likvidita<\/td><\/tr><tr><td>prest\u00ed\u017enej\u0161ia a d\u00f4veryhodnej\u0161ia      forma podnikania <\/td><td>zlo\u017eitej\u0161ia organiza\u010dn\u00e1 <br>\u0161trukt\u00fara firmy<\/td><\/tr><tr><td>mo\u017enos\u0165 jednoosobovej s.r.o.<\/td><td>da\u0148ov\u00e1 licencia (zaveden\u00e1 2024)<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">Kedy sa oplat\u00ed zalo\u017ei\u0165 \u017eivnos\u0165 a kedy s.r.o.<\/h2>\n\n\n\n<p><strong>Pre za\u010d\u00ednaj\u00facich podnikate\u013eov sa vo v\u0161eobecnosti odpor\u00fa\u010da \u017eivnos\u0165<\/strong>. Ak si chcete podnikanie len vysk\u00fa\u0161a\u0165, rok je dostato\u010dne dlh\u00e1 doba na to, aby ste zistili, \u010di sa v\u00e1m podnika\u0165 oplat\u00ed. Po\u010das tohto obdobia \u017eivnostn\u00edci nemusia plati\u0165 soci\u00e1lne odvody. Nesk\u00f4r, ke\u010f za\u010dnete zar\u00e1ba\u0165 viac m\u00f4\u017eete prejs\u0165 na <a href=\"https:\/\/www.firmaren.sk\/zalozenie-sro\">jednoosobov\u00fa<\/a> alebo <a href=\"https:\/\/www.firmaren.sk\/zalozenie-firmy\">viacosobov\u00fa s.r.o.<\/a> <\/p>\n\n\n\n<p><a href=\"https:\/\/www.firmaren.sk\/clanky\/prechod-zo-zivnosti-na-s-r-o-co-nutne-potrebujte-vediet\/\">Prechod zo \u017eivnosti na s.r.o.<\/a> m\u00f4\u017eete zva\u017eova\u0165 aj vtedy, <strong>ke\u010f m\u00e1te rizikov\u00fd biznis, v ktorom obchodujete s tovarom vy\u0161\u0161ej hodnoty a ob\u00e1vate sa mo\u017en\u00fdch str\u00e1t a \u0161k\u00f4d<\/strong>. Pripom\u00edname, \u017ee v s.r.o. za z\u00e1v\u00e4zky z podnikania nemus\u00edte zodpoveda\u0165 osobn\u00fdm majetkom. <\/p>\n\n\n\n<h2 class=\"wp-block-heading\">R\u00fdchle porovnanie: \u017divnos\u0165 vs. s.r.o. (Preh\u013ead 2026)<\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><td><strong>Forma podnikania<\/strong><\/td><td><strong>\u017divnos\u0165 (SZ\u010cO)<\/strong><\/td><td><strong>s.r.o. (Pr\u00e1vnick\u00e1 osoba)<\/strong><\/td><\/tr><\/thead><tbody><tr><td><strong>Da\u0148 z pr\u00edjmu<\/strong><\/td><td><strong>15 %<\/strong> (do obratu 100 000 \u20ac)<\/td><td><strong>10 %<\/strong> (do obratu 100 000 \u20ac)<\/td><\/tr><tr><td><strong>Minim\u00e1lne odvody<\/strong><\/td><td><strong>425,03 \u20ac \/ mesa\u010dne<\/strong> (pr\u00edpadne mikroodvod 131,34 \u20ac \/ mesa\u010dne)<\/td><td><strong>0 \u20ac<\/strong> (ak sa nezamestn\u00e1te)<\/td><\/tr><tr><td><strong>Ru\u010denie<\/strong><\/td><td>Cel\u00fdm s\u00fakromn\u00fdm majetkom<\/td><td>Len do v\u00fd\u0161ky z\u00e1kladn\u00e9ho imania<\/td><\/tr><tr><td><strong>Odvodov\u00e9 pr\u00e1zdniny<\/strong><\/td><td>Len prv\u00fdch <strong>6 mesiacov<\/strong><\/td><td>Trvale (pod\u013ea nastavenia)<\/td><\/tr><tr><td><strong>\u00da\u010dtovn\u00edctvo<\/strong><\/td><td>Jednoduch\u00e9 \/ Da\u0148ov\u00e1 evidencia<\/td><td>Povinn\u00e9 podvojn\u00e9<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>Zjednodu\u0161en\u00e9 pravidlo pre rok 2026 znie:<\/p>\n\n\n\n<ol start=\"1\" class=\"wp-block-list\">\n<li><strong>M\u00e1te ro\u010dn\u00fd obrat do 15 000 \u20ac?<\/strong> Zosta\u0148te na \u017eivnosti. Administrat\u00edva s.r.o. by v\u00e1s zbyto\u010dne za\u0165a\u017eila.<\/li>\n\n\n\n<li><strong>M\u00e1te obrat nad 25 000 \u20ac a n\u00edzke re\u00e1lne n\u00e1klady?<\/strong> \u017divnos\u0165 s pau\u0161\u00e1lnymi v\u00fddavkami je st\u00e1le fajn, ale s.r.o. u\u017e za\u010d\u00edna by\u0165 v\u00fdhodnej\u0161ia kv\u00f4li ochrane majetku.<\/li>\n\n\n\n<li><strong>M\u00e1te obrat nad 40 000 \u20ac?<\/strong> Tu u\u017e nie je o \u010dom. Vysok\u00e9 odvody SZ\u010cO v\u00e1s bud\u00fa \u201ebolie\u0165\u201c. Prechod na s.r.o. v\u00e1m u\u0161etr\u00ed tis\u00edce eur ro\u010dne.<\/li>\n<\/ol>\n\n\n\n<p><strong><a target=\"_blank\" rel=\"noreferrer noopener\" href=\"https:\/\/www.firmaren.sk\/clanky\/prechod-zo-zivnosti-na-s-r-o-co-nutne-potrebujte-vediet\/\">Zistite viac o postupe prechodu zo \u017eivnosti na s.r.o.<\/a><\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Tipy na z\u00e1ver<\/h2>\n\n\n\n<p>\u010ci u\u017e sa rozhodnete pre <a href=\"https:\/\/www.firmaren.sk\/zalozenie-zivnosti\">zalo\u017eenie \u017eivnosti<\/a> alebo <a href=\"https:\/\/www.firmaren.sk\/zalozenie-firmy\">zalo\u017eenie s.r.o.<\/a> ur\u010dite chcete prejs\u0165 cel\u00fdm procesom r\u00fdchlo, jednoducho a za \u010do najmenej pe\u0148az\u00ed. <strong>S Firm\u00e1r\u0148ou za\u010dnete podnika\u0165 bez nutnosti n\u00e1v\u0161tevy \u00faradov, a to aj lacnej\u0161ie ako klasick\u00fdm sp\u00f4sobom<\/strong>. A ak nem\u00e1te vlastn\u00fa nehnute\u013enos\u0165, ktor\u00fa by ste mohli registrova\u0165 ako s\u00eddlo spolo\u010dnosti, m\u00f4\u017eete si vybra\u0165 z ponuky virtu\u00e1lnych s\u00eddiel priamo vo formul\u00e1ri na zalo\u017eenie s.r.o. alebo \u017eivnosti.<\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u010co je to \u017eivnos\u0165 \u017divnos\u0165 je pr\u00e1vna forma podnikania, ktor\u00e1 umo\u017e\u0148uje podnika\u0165 fyzick\u00fdm osob\u00e1m vo vlastnom mene a na vlastn\u00fa zodpovednos\u0165 na z\u00e1klade \u017eivnostensk\u00e9ho opr\u00e1vnenia. Ak\u00fd je rozdiel medzi SZ\u010cO a \u017eivnostn\u00edkom? Pojem SZ\u010cO ozna\u010duje okrem \u017eivnostn\u00edkov aj v\u0161etky ostatn\u00e9 z\u00e1robkovo \u010dinn\u00e9 osoby, ktor\u00e9 podnikaj\u00fa samostatne ako jednotlivci. Ide napr\u00edklad o finan\u010dn\u00fdch poradcov, psychol\u00f3gov alebo &hellip; <a href=\"https:\/\/www.firmaren.sk\/clanky\/zivnost-alebo-s-r-o-co-sa-oplati-viac\/\">Continued<\/a><\/p>\n","protected":false},"author":1,"featured_media":6166,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[12,5,1,7],"tags":[81,80],"class_list":["post-4782","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-podnikanie","category-s-r-o","category-uncategorized","category-zivnosti","tag-sro","tag-zivnost"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>\u017divnos\u0165 alebo s.r.o. v roku 2026. \u010co sa oplat\u00ed viac? - Firm\u00e1re\u0148.sk<\/title>\n<meta name=\"description\" content=\"\u010co je to \u017eivnos\u0165 \u017divnos\u0165 je pr\u00e1vna forma podnikania, ktor\u00e1 umo\u017e\u0148uje podnika\u0165 fyzick\u00fdm osob\u00e1m vo vlastnom mene a na vlastn\u00fa zodpovednos\u0165 na z\u00e1klade\" \/>\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-alebo-s-r-o-co-sa-oplati-viac\/\" \/>\n<meta property=\"og:locale\" content=\"sk_SK\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u017divnos\u0165 alebo s.r.o. v roku 2026. \u010co sa oplat\u00ed viac? 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