{"id":923,"date":"2026-01-07T11:59:24","date_gmt":"2026-01-07T10:59:24","guid":{"rendered":"https:\/\/firmaren.sk\/clanky\/?p=923"},"modified":"2026-03-30T12:41:10","modified_gmt":"2026-03-30T10:41:10","slug":"odvody-zivnostnika-2022","status":"publish","type":"post","link":"https:\/\/www.firmaren.sk\/clanky\/odvody-zivnostnika-2022\/","title":{"rendered":"Ak\u00e9 odvody plat\u00ed \u017eivnostn\u00edk (SZ\u010cO) v roku 2026 do zdravotnej a Soci\u00e1lnej pois\u0165ovne?"},"content":{"rendered":"\n\n\n<h2 class=\"wp-block-heading\">Odvody \u017eivnostn\u00edka od 1.1.2026<\/h2>\n\n\n\n<p><strong>Minim\u00e1lne odvody<\/strong> \u017eivnostn\u00edka od janu\u00e1ra <strong>2026<\/strong> s\u00fa <strong>425,03 eur<\/strong> mesa\u010dne.<\/p>\n\n\n\n<p><strong>Minim\u00e1lne odvody<\/strong> \u017eivnostn\u00edka do <strong>zdravotnej pois\u0165ovne<\/strong>:<br><br>Minim\u00e1lny odvod do zdravotnej pois\u0165ovne sa po\u010d\u00edta z minim\u00e1lneho vymeriavacieho z\u00e1kladu vo v\u00fd\u0161ke 762 eur, na ktor\u00fd sa uplatn\u00ed pr\u00edslu\u0161n\u00e1 sadzba poistn\u00e9ho. V obdob\u00ed od <strong>1. janu\u00e1ra 2024 do 31. decembra 2027<\/strong> platia do\u010dasne zv\u00fd\u0161en\u00e9 sadzby. Minim\u00e1lna suma zdravotn\u00fdch odvodov je <strong>121,92 \u20ac<\/strong>.<br><br> <strong>Minim\u00e1lne odvody<\/strong> \u017eivnostn\u00edka do <strong>soci\u00e1lnej pois\u0165ovne<\/strong>: <br><br>Minim\u00e1lne mesa\u010dn\u00e9 odvody do Soci\u00e1lnej pois\u0165ovne v roku 2026 sa po\u010d\u00edtaj\u00fa ako <strong>33,15 %<\/strong> z minim\u00e1lneho vymeriavacieho z\u00e1kladu. Ten je stanoven\u00fd na 762 eur, \u010do znamen\u00e1, \u017ee \u017eivnostn\u00edci zaplatia minim\u00e1lne odvody vo v\u00fd\u0161ke <strong>252,59 eura mesa\u010dne<\/strong>.<br><\/p>\n\n\n\n<p><strong>Bezprostredne po zalo\u017een\u00ed \u017eivnosti <\/strong>v\u0161ak treba <strong>plati\u0165 iba preddavky na zdravotn\u00e9 poistenie<\/strong> <strong>&#8211; <\/strong> <strong>121,92 eura <\/strong>mesa\u010dne. T\u00e1to povinnos\u0165 sa nevz\u0165ahuje na \u017eivnostn\u00edkov, ktor\u00ed s\u00fa z\u00e1rove\u0148 zamestnan\u00ed alebo poisten\u00ed \u0161t\u00e1tom (\u0161tudent, osoba na materskej\/rodi\u010dovskej dovolenke). <br><br><strong>Pozor:<\/strong> Od 1. j\u00fala 2026 zanik\u00e1 doteraj\u0161\u00ed model \u201eodvodov\u00fdch pr\u00e1zdnin\u201c v podobe, ako sme ho poznali. Povinn\u00e9 soci\u00e1lne poistenie bud\u00fa plati\u0165 u\u017e aj \u017eivnostn\u00edci s n\u00edzkym pr\u00edjmom<\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong>Vo Firm\u00e1rni je teraz zalo\u017eenie \u017eivnosti iba za 1 euro<\/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 \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>Ak chcete vedie\u0165, \u010do v\u0161etko mus\u00ed plati\u0165 \u017eivnostn\u00edk, pozrite si aj <a href=\"https:\/\/youtu.be\/H9r6ssx3L4s\">toto video<\/a>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Odvody do Soci\u00e1lnej pois\u0165ovne<\/h2>\n\n\n\n<p>&#8222;Odvodov\u00e9 pr\u00e1zdniny&#8220; sa v roku 2026 skr\u00e1tili na 6 mesiacov. <a rel=\"noreferrer noopener\" aria-label=\"Povinnos\u0165 plati\u0165 soci\u00e1lne odvody (otvor\u00ed sa v novej karte)\" href=\"https:\/\/www.socpoist.sk\/kto-som\/zivnostnik-szco\/prihlasit-sa-ako-szco-odkedy-mi-vznikne-povinnost-platit-poistne\" target=\"_blank\">Povinnos\u0165 plati\u0165 soci\u00e1lne odvody<\/a> vznik\u00e1 od 1. d\u0148a 6. kalend\u00e1rneho mesiaca po  mesiaci kedy \u017eivnostn\u00edk (SZ\u010cO) za\u010dala podnika\u0165.<\/p>\n\n\n\n<p>Od janu\u00e1ra 2026 sa zvy\u0161uj\u00fa aj minim\u00e1lne odvody do Soci\u00e1lnej pois\u0165ovne, ktor\u00e9 s\u00fa povinn\u00e9 pre v\u0161etky samostatne z\u00e1robkovo \u010dinn\u00e9 osoby (SZ\u010cO), ktor\u00fdm t\u00e1to povinnos\u0165 vznikla. <strong>Soci\u00e1lne poistenie sa sklad\u00e1 z viacer\u00fdch zlo\u017eiek<\/strong> a celkov\u00e1 sadzba predstavuje <strong>33,15 % z vymeriavacieho z\u00e1kladu<\/strong>, pri\u010dom jednotliv\u00e9 zlo\u017eky s\u00fa nasledovn\u00e9:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Nemocensk\u00e9 poistenie:<\/strong> 4,4 %<\/li>\n\n\n\n<li><strong>Starobn\u00e9 d\u00f4chodkov\u00e9 poistenie:<\/strong> 18 %<\/li>\n\n\n\n<li><strong>Invalidn\u00e9 d\u00f4chodkov\u00e9 poistenie:<\/strong> 6 %<\/li>\n\n\n\n<li><strong>Rezervn\u00fd fond solidarity:<\/strong> 4,75 %<\/li>\n<\/ul>\n\n\n\n<p>Minim\u00e1lny vymeriavac\u00ed z\u00e1klad v roku 2026 je 914,40 \u20ac. Na z\u00e1klade toho predstavuj\u00fa <strong>minim\u00e1lne odvody do Soci\u00e1lnej pois\u0165ovne <\/strong>od 1. janu\u00e1ra 2026 sumu <strong>303,11 \u20ac mesa\u010dne<\/strong>. Z\u00e1rove\u0148 doch\u00e1dza aj k \u00faprave <strong>maxim\u00e1lneho vymeriavacieho z\u00e1kladu<\/strong>, teda najvy\u0161\u0161ej sumy, z ktorej sa poistn\u00e9 e\u0161te po\u010d\u00edta. Od janu\u00e1ra 2026 sa zvy\u0161uje z 15 730 \u20ac na <strong>16 764 \u20ac mesa\u010dne<\/strong>. Maxim\u00e1lne soci\u00e1lne odvody v roku 2026 tak dosahuj\u00fa sumu 5 557,27 \u20ac mesa\u010dne.<\/p>\n\n\n\n<p>V pr\u00edpade, \u017ee \u017eivnostn\u00edk neuhrad\u00ed soci\u00e1lne odvody v spr\u00e1vnej v\u00fd\u0161ke a na\u010das, <strong>st\u00e1va sa dl\u017en\u00edkom<\/strong>. Soci\u00e1lna pois\u0165ov\u0148a si poh\u013ead\u00e1vky vym\u00e1ha samostatne a ku dl\u017enej sume sa pripo\u010d\u00edtava <strong>pen\u00e1le za ka\u017ed\u00fd de\u0148 ome\u0161kania<\/strong>.<br><br>Dl\u017en\u00edk sa z\u00e1rove\u0148 m\u00f4\u017ee objavi\u0165 v <strong>verejnom zozname neplati\u010dov<\/strong>, ktor\u00fd pravidelne zverej\u0148uje Soci\u00e1lna pois\u0165ov\u0148a. Z\u00e1znam v tomto zozname m\u00f4\u017ee ma\u0165 vplyv na d\u00f4veryhodnos\u0165 podnikate\u013ea a s\u0165a\u017ei\u0165 mu pr\u00edstup k \u00faverom \u010di obchodn\u00fdm spolupr\u00e1cam. <br><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Revolu\u010dn\u00e1 zmena od j\u00fala 2026: Koniec nulov\u00fdch odvodov<\/h3>\n\n\n\n<p>Doteraz platilo, \u017ee ak \u017eivnostn\u00edk neprekro\u010dil hranicu pr\u00edjmu, soci\u00e1lne odvody neplatil. Od 1. j\u00fala 2026 sa zav\u00e1dza <strong>povinn\u00e9 minim\u00e1lne soci\u00e1lne poistenie pre v\u0161etk\u00fdch<\/strong>, ktor\u00fdch podnikanie trv\u00e1 dlh\u0161ie ako 6 mesiacov.<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Hranica pr\u00edjmu pre rok 2025:<\/strong> Ak v\u00e1\u0161 hrub\u00fd pr\u00edjem za rok 2025 presiahne <strong>9 144 \u20ac<\/strong>, od j\u00fala 2026 plat\u00edte pln\u00e9 minim\u00e1lne odvody (<strong>303,11 \u20ac<\/strong>).<\/li>\n\n\n\n<li><strong>Nov\u00e9 &#8222;mikro-odvody&#8220;:<\/strong> Ak v\u00e1\u0161 pr\u00edjem t\u00fato hranicu <strong>nepresiahne<\/strong>, alebo ste za\u010dali podnika\u0165 v roku 2026, po prv\u00fdch 6 mesiacoch podnikania za\u010dnete plati\u0165 povinn\u00fd odvod vo v\u00fd\u0161ke <strong>131,34 \u20ac<\/strong> (z tzv. osobitn\u00e9ho vymeriavacieho z\u00e1kladu). <br><br><strong>Aktualiz\u00e1cia k 30.3.2026<\/strong> &#8211; na z\u00e1klade novely z\u00e1kona o soci\u00e1lnom poisten\u00ed napokon od 1.7.2026 nebud\u00fa povinn\u00ed plati\u0165 do Soci\u00e1lnej pois\u0165ovne tzv. mikroodvody (131,34 \u20ac mesa\u010dne) t\u00ed SZ\u010cO, ktor\u00ed pod\u013ea da\u0148ov\u00e9ho priznania za rok 2025 dosiahli pr\u00edjem z podnikania do v\u00fd\u0161ky 2876,90 eur. a bude to vyzera\u0165 nasledovne:<br><br><strong>Odvody SZ\u010cO<\/strong>\u00a0do Soci\u00e1lnej pois\u0165ovne\u00a0<strong>od 1.7.2026<\/strong>\u00a0bud\u00fa z\u00e1visie\u0165 od v\u00fd\u0161ky zdanite\u013en\u00e9ho pr\u00edjmu SZ\u010cO pod\u013ea \u00a7 6 ods. 1 a 2 z\u00e1kona o dani z pr\u00edjmov\u00a0<strong>v da\u0148ovom priznan\u00ed za rok 2025<\/strong>.<br><br>Pri pr\u00edjme <strong>do 2876,90 \u20ac<\/strong> &#8230; \u017eiadne odvody do SP.<br>Pri pr\u00edjme od 2876,91 \u20ac <strong>do 9144 \u20ac <\/strong>&#8230; mikroodvod 131,34 \u20ac mesa\u010dne.<br>Pri pr\u00edjme <strong>nad 9144 \u20ac<\/strong> &#8230; najmenej minim\u00e1lny odvod 303,11 \u20ac mesa\u010dne.<\/li>\n<\/ol>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p><strong><em>TIP<\/em><\/strong><em>: V kombin\u00e1cii <\/em><a href=\"https:\/\/www.firmaren.sk\/clanky\/zivnost-popri-zamestnani\/\"><em>zamestnanec a \u017eivnos\u0165<\/em><\/a><em> treba udr\u017ea\u0165 pr\u00edjmy zo \u017eivnosti pod hranicou na platenie odvodov do soci\u00e1lnej pois\u0165ovne. Hranica pr\u00edjmu za rok 2025 je vo v\u00fd\u0161ke <\/em><strong><em>9144 eur.<\/em><\/strong><em> Zdravotn\u00e9 poistenie sa plat\u00ed z titulu zamestnania &#8211; to potom znamen\u00e1, \u017ee \u017eivnostn\u00edk plat\u00ed nulov\u00e9 mesa\u010dn\u00e9 preddavky.<\/em><\/p>\n<\/blockquote>\n\n\n\n<p>Ako presne funguj\u00fa soci\u00e1lne odvody? Pozrite si v tomto videu:<\/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=\"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\">Ako funguj\u00fa soci\u00e1lne odvody<\/figcaption><\/figure>\n\n\n\n<p>Kto \u017eivnos\u0165 v minulom roku mal a soci\u00e1lne odvody v roku 2025 platil, plat\u00ed ich \u010falej aj od za\u010diatku roku 2026, a to vo zv\u00fd\u0161enej v\u00fd\u0161ke <strong>303,11 eura.<\/strong><\/p>\n\n\n\n<p>\u017divnostn\u00edk nemus\u00ed vykon\u00e1va\u0165 \u017eiadne kroky, <strong>Soci\u00e1lna pois\u0165ov\u0148a mu sama automaticky ozn\u00e1mi<\/strong> do 21. j\u00fala 2026 ozn\u00e1mi vznik, trvanie alebo z\u00e1nik povinn\u00e9ho soci\u00e1lneho poistenia a pr\u00edslu\u0161n\u00fa v\u00fd\u0161ku jeho odvodovej povinnosti.<\/p>\n\n\n\n<p><strong>V\u00fd\u0161ka soci\u00e1lnych odvodov sa men\u00ed dvakr\u00e1t do roka<\/strong>. V janu\u00e1ri zmena z\u00e1vis\u00ed od zvy\u0161ovania vymeriavac\u00edch z\u00e1kladov, ktor\u00e9 stanovuje \u0161t\u00e1t, a v j\u00fali\/okt\u00f3bri zase od da\u0148ov\u00fdch priznan\u00ed podan\u00fdch \u017eivnostn\u00edkmi v marci\/j\u00fani.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Odvody do zdravotnej pois\u0165ovne<\/h2>\n\n\n\n<p>Od janu\u00e1ra 2026 sa zvy\u0161uje sadzba zdravotn\u00e9ho poistenia z 15 % na <strong>16 %<\/strong> z vymeriavacieho z\u00e1kladu. Pre \u017eivnostn\u00edkov s priznan\u00fdm \u0165a\u017ek\u00fdm zdravotn\u00fdm postihnut\u00edm (\u0164ZP) plat\u00ed zn\u00ed\u017een\u00e1 sadzba <strong>8 %<\/strong>. Minim\u00e1lny vymeriavac\u00ed z\u00e1klad pre zdravotn\u00e9 poistenie je v roku 2026 stanoven\u00fd na 762 eur mesa\u010dne. Z toho vypl\u00fdva, \u017ee:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Minim\u00e1lny mesa\u010dn\u00fd odvod do zdravotnej pois\u0165ovne<\/strong> je <strong>121,92 \u20ac<\/strong><\/li>\n\n\n\n<li><strong>Pre \u0164ZP \u017eivnostn\u00edkov<\/strong> je to <strong>60,96 \u20ac<\/strong><\/li>\n<\/ul>\n\n\n\n<p>Na rozdiel od soci\u00e1lneho poistenia, <strong>zdravotn\u00e9 poistenie nem\u00e1 stanoven\u00fd maxim\u00e1lny vymeriavac\u00ed z\u00e1klad<\/strong>, \u010do znamen\u00e1, \u017ee odvody sa po\u010d\u00edtaj\u00fa z cel\u00e9ho re\u00e1lneho pr\u00edjmu uveden\u00e9ho v da\u0148ovom priznan\u00ed. Ak \u017eivnostn\u00edk v priebehu roka zaplat\u00ed ni\u017e\u0161ie preddavky, ne\u017e zodpoved\u00e1 jeho skuto\u010dn\u00fdm pr\u00edjmom, <strong>m\u00f4\u017ee mu vznikn\u00fa\u0165 nedoplatok<\/strong>, ktor\u00fd bude musie\u0165 doplati\u0165. Slovensk\u00e1 legislat\u00edva v\u0161ak z\u00e1rove\u0148 umo\u017e\u0148uje \u017eivnostn\u00edkom, ktor\u00ed sa dostan\u00fa do ome\u0161kania, <strong>dohodn\u00fa\u0165 si spl\u00e1tkov\u00fd kalend\u00e1r<\/strong>. Po\u010das spl\u00e1cania evidovan\u00e9ho dlhu m\u00e1 \u017eivnostn\u00edk n\u00e1rok na <strong>pln\u00fa zdravotn\u00fa starostlivos\u0165<\/strong>, \u010do m\u00f4\u017ee by\u0165 d\u00f4le\u017eit\u00fdm faktorom pri rie\u0161en\u00ed do\u010dasn\u00fdch finan\u010dn\u00fdch probl\u00e9mov\n\n<\/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 zdravotn\u00e9 odvody<\/figcaption><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">Da\u0148 z pr\u00edjmov za rok 2025<\/h2>\n\n\n\n<p><strong>Da\u0148ov\u00e9 priznanie<\/strong> za rok 2025 je potrebn\u00e9 pod\u00e1va\u0165 v marci 2026 vtedy, ak celkov\u00e9 zdanite\u013en\u00e9 pr\u00edjmy da\u0148ovn\u00edka za rok 2025 presiahnu <strong>2 876,90 eura<\/strong>.<\/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=\"\/uctovnici\">Chcem si vybra\u0165 \u00fa\u010dtovn\u00edka<\/a><\/span><\/p>\n\n\n\n<p><strong><a href=\"https:\/\/www.firmaren.sk\/clanky\/ake-dane-plati-zivnostnik-a-sro\/\">Sadzby dane<\/a> pre \u017eivnostn\u00edka s\u00fa tri:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>15 percent zo z\u00e1kladu dane, ak zdanite\u013en\u00fd pr\u00edjem neprevy\u0161uje 100 000 eur za rok 2025 ,<\/li>\n\n\n\n<li>19 percent zo z\u00e1kladu dane, ktor\u00fd nepresiahne sumu  48 441,43  eura,<\/li>\n\n\n\n<li>25 percent zo z\u00e1kladu dane, ktor\u00fd presiahne v\u00fd\u0161ku  48 441,43  eura.<\/li>\n<\/ul>\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><\/figure>\n\n\n\n<p><strong>Pr\u00edle\u017eitostn\u00e9 pr\u00edjmy<\/strong>.  Oslobodenie od dane do 500 eur sa vz\u0165ahuje len na pr\u00edle\u017eitostn\u00e9 pr\u00edjmy, ktor\u00e9 neplyn\u00fa zo zmluvn\u00e9ho vz\u0165ahu. <br>Napr\u00edklad predaj vlastnoru\u010dne vyroben\u00fdch v\u00fdrobkov na trhu, dou\u010dovanie, jednorazov\u00e9 opatrovanie det\u00ed a podobne.  V pr\u00edpade, \u017ee <strong>prekro\u010d\u00edte limit 500 \u20ac<\/strong>, mus\u00edte pr\u00edjem uvies\u0165 v da\u0148ovom priznan\u00ed a zdani\u0165 <strong>len sumu nad tento limit<\/strong>. <br>Predt\u00fdm bolo mo\u017en\u00e9 na z\u00e1klade zmluvy o dielo, pr\u00edkaznej zmluvy a podobne oslobodi\u0165 od dane jednorazov\u00e9 pr\u00edjmy fyzickej osoby do 500 eur za rok.&nbsp;\u017divnostn\u00edk alebo firma si mohla tak\u00fdto v\u00fddavok da\u0165 do n\u00e1kladov bez toho, aby musela niekoho zamestna\u0165.  <strong>V s\u00fa\u010dasnosti sa v\u0161ak za pr\u00edle\u017eitostn\u00fa \u010dinnos\u0165 nepova\u017euje \u010dinnos\u0165 vykon\u00e1van\u00e1 na z\u00e1klade zmluvn\u00e9ho vz\u0165ahu.<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Pau\u0161\u00e1lne v\u00fddavky<\/h2>\n\n\n\n<p>Za rok 2026 sa e\u0161te uplat\u0148uj\u00fa pau\u0161\u00e1lne v\u00fddavky vo v\u00fd\u0161ke <strong>60 percent<\/strong> z pr\u00edjmov SZ\u010cO, maxim\u00e1lne v\u0161ak <strong>20 000 eur na rok<\/strong> (bez oh\u013eadu na po\u010det mesiacov podnikania). <br><br>Dobrou spr\u00e1vou v r\u00e1mci konsolid\u00e1cie je zv\u00fd\u0161enie hranice pre uplatnenie ni\u017e\u0161ej sadzby dane.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>15 % sadzba dane:<\/strong> Platia ju \u017eivnostn\u00edci a firmy, ktor\u00fdch zdanite\u013en\u00e9 pr\u00edjmy za rok 2025 <strong>neprev\u00fd\u0161ia 100 000 \u20ac<\/strong>.<\/li>\n\n\n\n<li><strong>19 % sadzba dane:<\/strong> Uplat\u0148uje sa na \u010das\u0165 z\u00e1kladu dane do v\u00fd\u0161ky 48 441,43 \u20ac.<\/li>\n\n\n\n<li><strong>25 % sadzba dane:<\/strong> Uplat\u0148uje sa na \u010das\u0165 z\u00e1kladu dane presahuj\u00facu 48 441,43 \u20ac.<\/li>\n<\/ul>\n\n\n\n<p><strong>Povinnos\u0165 poda\u0165 da\u0148ov\u00e9 priznanie:<\/strong> Vznik\u00e1 vtedy, ak va\u0161e celkov\u00e9 zdanite\u013en\u00e9 pr\u00edjmy za rok 2025 presiahnu sumu <strong>2 876,90 \u20ac<\/strong>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u010co robi\u0165, ak s\u00fa odvody pr\u00edli\u0161 vysok\u00e9?<\/h3>\n\n\n\n<p>S rast\u00facim odvodov\u00fdm za\u0165a\u017een\u00edm sa v roku 2026 pre mnoh\u00fdch \u017eivnostn\u00edkov st\u00e1va aktu\u00e1lnou ot\u00e1zka <strong>prechodu na s.r.o.<\/strong> K\u00fdm \u017eivnostn\u00edk plat\u00ed odvody z cel\u00e9ho zisku, v s.r.o. viete odvodov\u00e9 za\u0165a\u017eenie optimalizova\u0165 kombin\u00e1ciou mzdy a dividend.<\/p>\n\n\n\n<p><strong>Chcete vedie\u0165, \u010di sa v\u00e1m oplat\u00ed <a href=\"https:\/\/www.firmaren.sk\/clanky\/zivnost-alebo-s-r-o-co-sa-oplati-viac\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u017eivnos\u0165 alebo s.r.o. (otvor\u00ed sa v novej karte)\">\u017eivnos\u0165 alebo s.r.o.<\/a>?<\/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 \u017eivnos\u0165 za 1\u20ac\" href=\"\/zalozenie-zivnosti\">Chcem si zalo\u017ei\u0165 \u017eivnos\u0165 za 1\u20ac<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Odvody \u017eivnostn\u00edka od 1.1.2026 Minim\u00e1lne odvody \u017eivnostn\u00edka od janu\u00e1ra 2026 s\u00fa 425,03 eur mesa\u010dne. Minim\u00e1lne odvody \u017eivnostn\u00edka do zdravotnej pois\u0165ovne: Minim\u00e1lny odvod do zdravotnej pois\u0165ovne sa po\u010d\u00edta z minim\u00e1lneho vymeriavacieho z\u00e1kladu vo v\u00fd\u0161ke 762 eur, na ktor\u00fd sa uplatn\u00ed pr\u00edslu\u0161n\u00e1 sadzba poistn\u00e9ho. V obdob\u00ed od 1. janu\u00e1ra 2024 do 31. decembra 2027 platia do\u010dasne zv\u00fd\u0161en\u00e9 &hellip; <a href=\"https:\/\/www.firmaren.sk\/clanky\/odvody-zivnostnika-2022\/\">Continued<\/a><\/p>\n","protected":false},"author":1,"featured_media":935,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[12,1,7],"tags":[],"class_list":["post-923","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-podnikanie","category-uncategorized","category-zivnosti"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Ak\u00e9 odvody plat\u00ed \u017eivnostn\u00edk v roku 2026 - Firm\u00e1re\u0148.sk<\/title>\n<meta name=\"description\" content=\"Odvody \u017eivnostn\u00edka do zdravotnej aj soci\u00e1lnej pois\u0165ovne sa v roku 2026 op\u00e4\u0165 zvy\u0161uj\u00fa. Kopletn\u00fd zoznam zmien t\u00fdkaj\u00facich sa SZ\u010cO n\u00e1jdete v na\u0161om \u010dl\u00e1nku.\" \/>\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\/odvody-zivnostnika-2022\/\" \/>\n<meta property=\"og:locale\" content=\"sk_SK\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Ak\u00e9 odvody plat\u00ed \u017eivnostn\u00edk v roku 2026 - Firm\u00e1re\u0148.sk\" \/>\n<meta property=\"og:description\" content=\"Odvody \u017eivnostn\u00edka do zdravotnej aj soci\u00e1lnej pois\u0165ovne sa v roku 2026 op\u00e4\u0165 zvy\u0161uj\u00fa. 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Zatia\u013e \u010do v minulosti i\u0161lo o ka\u017edoro\u010dn\u00e9 mierne \u00fapravy, tentoraz ide o <b>z\u00e1sadn\u00fa syst\u00e9mov\u00fa zmenu<\/b>, ktor\u00e1 sa <b>dotkne st\u00e1tis\u00edcov \u017eivnostn\u00edkov na celom Slovensku<\/b>. <\/span><span style=\"font-weight: 400;\">Odvody \u017eivnostn\u00edka<\/span><span style=\"font-weight: 400;\"> v roku 2026 <\/span><span style=\"font-weight: 400;\">pozost\u00e1vaj\u00fa z preddavkov do Zdravotnej pois\u0165ovne vo v\u00fd\u0161ke minim\u00e1lne <\/span><strong>121,92<\/strong><span style=\"font-weight: 400;\"> eura a z odvodov do Soci\u00e1lnej pois\u0165ovne vo v\u00fd\u0161ke min. <\/span><span style=\"font-weight: 400;\"><strong>303,11<\/strong>\u00a0eura<\/span><span style=\"font-weight: 400;\">. Minim\u00e1lne odvody \u017eivnostn\u00edka (aj SZ\u010cO) <strong>s\u00fa 425,03 \u20ac mesa\u010dne.<\/strong> Pozrite si najd\u00f4le\u017eitej\u0161ie nov\u00e9 odvodov\u00e9 a da\u0148ov\u00e9 \u010d\u00edsla. <\/span><\/p>\n","_links":{"self":[{"href":"https:\/\/www.firmaren.sk\/clanky\/wp-json\/wp\/v2\/posts\/923","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\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.firmaren.sk\/clanky\/wp-json\/wp\/v2\/comments?post=923"}],"version-history":[{"count":5,"href":"https:\/\/www.firmaren.sk\/clanky\/wp-json\/wp\/v2\/posts\/923\/revisions"}],"predecessor-version":[{"id":6336,"href":"https:\/\/www.firmaren.sk\/clanky\/wp-json\/wp\/v2\/posts\/923\/revisions\/6336"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.firmaren.sk\/clanky\/wp-json\/wp\/v2\/media\/935"}],"wp:attachment":[{"href":"https:\/\/www.firmaren.sk\/clanky\/wp-json\/wp\/v2\/media?parent=923"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.firmaren.sk\/clanky\/wp-json\/wp\/v2\/categories?post=923"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.firmaren.sk\/clanky\/wp-json\/wp\/v2\/tags?post=923"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}