{"id":905,"date":"2018-02-13T11:29:03","date_gmt":"2018-02-13T10:29:03","guid":{"rendered":"https:\/\/firmaren.sk\/clanky\/?p=905"},"modified":"2019-05-20T01:16:46","modified_gmt":"2019-05-19T23:16:46","slug":"novinky-pre-podnikanie-2018","status":"publish","type":"post","link":"https:\/\/www.firmaren.sk\/clanky\/novinky-pre-podnikanie-2018\/","title":{"rendered":"Novinky pre podnikanie v roku 2018. Op\u00e4\u0165 vy\u0161\u0161ie n\u00e1klady pre firmy"},"content":{"rendered":"

1. Vy\u0161\u0161ia suma minim\u00e1lnej mzdy<\/h2>\n

Drah\u0161ie podnikanie? Od nov\u00e9ho roka sa tradi\u010dne men\u00ed minim\u00e1lna mzda. T\u00e1 na rok 2018 st\u00fapla o 45 EUR na 480 EUR<\/strong> (zo sumy 435 EUR) mesa\u010dne. Zmena sa dotkla aj hodinovej mzdy, ktor\u00e1 bola zv\u00fd\u0161en\u00e1 na 2,759 EUR<\/strong>.<\/p>\n

2. Zmeny pri prihlasovan\u00ed do Soci\u00e1lnej pois\u0165ovne<\/h2>\n

Ak ste zamestn\u00e1vate\u013e, od nov\u00e9ho roka plat\u00ed, \u017ee sa mus\u00edte prihl\u00e1si\u0165 do registra zamestn\u00e1vate\u013eov<\/strong> najnesk\u00f4r v de\u0148, ktor\u00fd predch\u00e1dza d\u0148u od kedy ste za\u010dali zamestn\u00e1va\u0165 \u010do i len jedn\u00e9ho zamestnanca. Do konca roka 2017 ste povinn\u00ed tak urobi\u0165 do \u00f4smich dn\u00ed.<\/p>\n

Zmena sa dotkne aj lehoty na odhl\u00e1senie zamestnanca<\/strong> z registra poistencov. Od janu\u00e1ra 2018 m\u00e1 na to zamestn\u00e1vate\u013e namiesto jedn\u00e9ho a\u017e osem dn\u00ed od ukon\u010denia pracovnej zmluvy alebo dohody.<\/p>\n

Tretia, a h\u00e1dam najd\u00f4le\u017eitej\u0161ia zmena pre zamestn\u00e1vate\u013eov sa t\u00fdka lehoty na prihl\u00e1senie zamestnanca do registra zamestnancov<\/strong>. T\u00e1 sa s\u00edce nezmenila (st\u00e1le tak treba urobi\u0165 najnesk\u00f4r v de\u0148, ktor\u00fd predch\u00e1dza d\u0148u za\u010diatku \u010dinnosti zamestnanca), av\u0161ak mo\u017eno poveda\u0165, \u017ee sa zmiernilo posudzovanie jej nedodr\u017eania. Doteraz platilo, \u017ee pri prihl\u00e1sen\u00ed zamestnanca nesk\u00f4r ako de\u0148 vopred i\u0161lo automaticky o neleg\u00e1lne zamestn\u00e1vanie. Po novom to m\u00f4\u017ee zamestn\u00e1vate\u013e stihn\u00fa\u0165 e\u0161te do 7 dn\u00ed od za\u010datia \u010dinnosti zamestnanca<\/strong>, av\u0161ak len pokia\u013e mu v priebehu t\u00fdchto 7 dn\u00ed nepr\u00edde kontrola neleg\u00e1lneho zamestn\u00e1vania. Neskor\u0161ie prihl\u00e1senie sa u\u017e pova\u017euje za neleg\u00e1lne zamestn\u00e1vanie. Prihlasovanie zamestnancov je mo\u017en\u00e9 u\u017e iba elektronicky.<\/p>\n

K zmene do\u0161lo aj pri predkladan\u00ed eviden\u010dn\u00e9ho listu d\u00f4chodkov\u00e9ho poistenia. Po novom je potrebn\u00e9 eviden\u010dn\u00fd list predlo\u017ei\u0165 pois\u0165ovni v lehote splatnosti n\u00edm odv\u00e1dzan\u00e9ho poistn\u00e9ho a pr\u00edspevkov na starobn\u00e9 d\u00f4chodkov\u00e9 sporenie v mesiaci, ke\u010f zamestnanec ukon\u010dil pracovn\u00fa zmluvu alebo dohodu. Druhou mo\u017enos\u0165ou je predlo\u017eenie do \u00f4smich dn\u00ed od uplatnenia n\u00e1roku na d\u00e1vku zamestnanca, pr\u00edpadne odo d\u0148a doru\u010denia v\u00fdzvy Soci\u00e1lnej pois\u0165ovne na predlo\u017eenie tejto evidencie.<\/p>\n

3. Povinn\u00e1 elektronick\u00e1 komunik\u00e1cia<\/h2>\n

Podnikanie bude viac elektronick\u00e9. Ak toti\u017e m\u00e1te obchodn\u00fa spolo\u010dnos\u0165 zap\u00edsan\u00fa v obchodnom registri, na papierov\u00e9 tla\u010div\u00e1 da\u0148ov\u00fdch priznan\u00ed zabudnite. Priznanie k dani z motorov\u00fdch vozidiel \u010di k dani z pr\u00edjmov od janu\u00e1ra m\u00f4\u017eete pod\u00e1va\u0165 u\u017e len elektronicky. Cel\u00e1 \u010fal\u0161ia komunik\u00e1cia s da\u0148ov\u00fdmi \u00faradmi je u\u017e len elektronick\u00e1<\/a>. Povinne to plat\u00ed esero\u010dky, akciovky, dru\u017estv\u00e1, komanditn\u00e9 spolo\u010dnosti, verejno-obchodn\u00e9 spolo\u010dnosti<\/strong> a pre tie pr\u00e1vnick\u00e9 osoby, ktor\u00e9 s\u00fa zap\u00edsan\u00e9 v obchodnom registri. Pridaj\u00fa sa tak k platite\u013eom DPH, ktor\u00ed s\u00fa povinn\u00ed doru\u010dova\u0165 v\u00fdkazy a da\u0148ov\u00e9 priznania u\u017e od roku 2014. Na prihl\u00e1senie a pr\u00edstup k elektronick\u00fdm slu\u017eb\u00e1m Finan\u010dnej spr\u00e1vy potrebujete ob\u010diansky preukaz s elektronick\u00fdm \u010dipom (eID), spolu s bezpe\u010dnostn\u00fdm osobn\u00fdm k\u00f3dom (BOK) a PIN k\u00f3dom potrebn\u00fdm na odoslanie elektronick\u00e9ho dokumentu. Nevyhnut\u00e9 je ma\u0165 aj \u010d\u00edta\u010dku \u010dipov\u00fdch kariet a nain\u0161talovan\u00fd aplik\u00e1cie.<\/p>\n

4. Pr\u00edle\u017eitostn\u00fd pr\u00edjem do 500 EUR<\/h2>\n

Po starom mohli by\u0165 jednorazov\u00e9 pr\u00edle\u017eitostn\u00e9 pr\u00edjmy fyzickej osoby, ktor\u00e9 nadobudla na z\u00e1klade zmluvy o dielo, pr\u00edkaznej alebo mand\u00e1tnej zmluvy, a\u017e do v\u00fd\u0161ky 500 eur osloboden\u00e9 od dane. Z\u00e1rove\u0148 si ich firmy mohli da\u0165 do n\u00e1kladov. To sa v\u0161ak pod\u013ea novej legislat\u00edvy od janu\u00e1ra zru\u0161ilo. Za pr\u00edle\u017eitostn\u00fa \u010dinnos\u0165 sa toti\u017e u\u017e nepova\u017euje \u010dinnos\u0165 vykon\u00e1van\u00e1 na z\u00e1klade zmluvy, teda napr\u00edklad \u010dinnos\u0165 vykon\u00e1van\u00e1 pre podnikate\u013ea<\/strong>.<\/p>\n

5. Archiv\u00e1cia \u00fa\u010dtovn\u00edctva po dobu 10 rokov<\/h2>\n

K\u00fdm doteraz bolo potrebn\u00e9 archivova\u0165 z\u00e1znamy po dobu piatich rokov, po novom sa lehota zvy\u0161uje a\u017e na desa\u0165 rokov. Plat\u00ed, \u017ee nov\u00e1 desa\u0165ro\u010dn\u00e1 lehota archiv\u00e1cie vz\u0165ahuje aj na u\u017e uzavret\u00e9 \u00fa\u010dtovn\u00e9 roky a na tie doklady, ktor\u00fdm do 31. decembra 2017 neuplynula p\u00e4\u0165ro\u010dn\u00e1 archiva\u010dn\u00e1 lehota.<\/p>\n

6. Nov\u00e1 da\u0148 za odchod firmy<\/h2>\n

Po novom plat\u00ed, \u017ee presun\u00fa\u0165 podnikanie mimo hranice bude drah\u0161ie. Od nov\u00e9ho roka sa toti\u017e zaviedlo zda\u0148ovanie pri odchode pre firmy. A to vo v\u00fd\u0161ke 21 percent, ktor\u00e9 sa vy\u010d\u00edsli v osobitnom z\u00e1klade dane.<\/p>\n

7. Zmena podmienok pri prevode obchodn\u00e9ho podielu<\/h2>\n

Od nov\u00e9ho roka platia nov\u00e9 podmienky, ktor\u00e9 mus\u00ed firma sp\u013a\u0148a\u0165, aby mohla previes\u0165 svoj obchodn\u00fd podiel. Firma po novom nesmie by\u0165 subjektom ist\u00e9ho typu konan\u00ed. Ide napr\u00edklad o konanie o jej zru\u0161en\u00ed, ak je firma zru\u0161en\u00e1 s\u00fadom alebo na z\u00e1klade rozhodnutia s\u00fadu, alebo ak vo\u010di firme p\u00f4sobia \u00fa\u010dinky vyhl\u00e1senia konkurzu alebo povolenia re\u0161trukturaliz\u00e1cie. St\u00e1le plat\u00ed p\u00f4vodn\u00e1 povinnos\u0165 doklada\u0165 s\u00fahlas spr\u00e1vcu dane v pr\u00edpade prevodu v\u00e4\u010d\u0161inov\u00e9ho podielu.<\/p>\n

8. \u00daradne overen\u00fd s\u00fahlas sta\u0165 sa \u0161tatut\u00e1rom firmy<\/h2>\n

Na menovanie do funkcie \u010dlena org\u00e1nu firmy od 1. janu\u00e1ra treba form\u00e1lnej\u0161\u00ed s\u00fahlas toho, kto m\u00e1 by\u0165 ustanoven\u00fd do funkcie \u0161tatut\u00e1rneho org\u00e1nu alebo jeho \u010dlena. S\u00fahlas (a podpisov\u00fd vzor) mus\u00ed by\u0165 udelen\u00fd p\u00edsomne a priklad\u00e1 sa k n\u00e1vrhu na z\u00e1pis do obchodn\u00e9ho registra. Pravos\u0165 podpisu toho, kto m\u00e1 by\u0165 ustanoven\u00fd do funkcie \u0161tatut\u00e1rneho org\u00e1nu alebo jeho \u010dlena, mus\u00ed by\u0165 \u00faradne osved\u010den\u00e1.<\/p>\n

9. Podnikanie so zv\u00fd\u0161en\u00fdmi odvodmi<\/h2>\n

Ka\u017edoro\u010dne sme si zvykli na novinky v odvodoch<\/a>. Tento rok sa op\u00e4\u0165 zv\u00fd\u0161ili. Minim\u00e1lne soci\u00e1lne odvody sa v roku 2018 zvy\u0161uj\u00fa na 151,16 eura a minim\u00e1lne mesa\u010dn\u00e9 preddavky na zdravotn\u00e9 poistenie st\u00fapli na 63,84 eura<\/strong>.<\/p>\n

10. Index spo\u013eahlivosti<\/h2>\n

V r\u00e1mci boja proti da\u0148ov\u00fdm \u00fanikom zaviedlo ministerstvo financi\u00ed tzv. index da\u0148ovej a colnej spo\u013eahlivosti, ktor\u00fd udel\u00ed Finan\u010dn\u00e1 spr\u00e1va Slovenskej republiky konkr\u00e9tnemu da\u0148ovn\u00edkovi. Odmenou za vysok\u00fd index bude napr\u00edklad ni\u017e\u0161ia periodicita kontrol, pred\u013a\u017eenie leh\u00f4t v prospech da\u0148ovn\u00edka \u010di skor\u0161ie vr\u00e1tenie nadmern\u00e9ho odpo\u010dtu DPH.<\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

1. Vy\u0161\u0161ia suma minim\u00e1lnej mzdy Drah\u0161ie podnikanie? Od nov\u00e9ho roka sa tradi\u010dne men\u00ed minim\u00e1lna mzda. T\u00e1 na rok 2018 st\u00fapla o 45 EUR na 480 EUR (zo sumy 435 EUR) mesa\u010dne. Zmena sa dotkla aj hodinovej mzdy, ktor\u00e1 bola zv\u00fd\u0161en\u00e1 na 2,759 EUR. 2. Zmeny pri prihlasovan\u00ed do Soci\u00e1lnej pois\u0165ovne Ak ste zamestn\u00e1vate\u013e, od nov\u00e9ho … Continued<\/a><\/p>\n","protected":false},"author":6,"featured_media":957,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[12],"tags":[],"class_list":["post-905","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-podnikanie"],"acf":[],"yoast_head":"\nNovinky pre podnikanie v roku 2018. 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