{"id":2746,"date":"2020-03-29T22:27:20","date_gmt":"2020-03-29T20:27:20","guid":{"rendered":"http:\/\/www.cechova.sk\/?p=2746"},"modified":"2020-03-30T08:59:16","modified_gmt":"2020-03-30T06:59:16","slug":"covid-19-prijatie-novych-ekonomickych-opatreni-prva-pomoc-pre-zamestnancov-firmy-a-szco","status":"publish","type":"post","link":"https:\/\/www.cechova.sk\/sk\/covid-19-prijatie-novych-ekonomickych-opatreni-prva-pomoc-pre-zamestnancov-firmy-a-szco\/","title":{"rendered":"COVID-19
Prijatie nov\u00fdch ekonomick\u00fdch opatren\u00ed
Prv\u00e1 pomoc pre zamestnancov, firmy a SZ\u010cO"},"content":{"rendered":"

Na tla\u010dovej konferencii dnes, 29.3.2020, predstavitelia vl\u00e1dy SR predstavili prv\u00fd s\u00fabor ekonomick\u00fdch opatren\u00ed, ktor\u00fdch \u00fa\u010delom m\u00e1 by\u0165 tzv. <\/span>Prv\u00e1 pomoc zamestnancom, spolo\u010dnostiam a SZ\u010cO.<\/span><\/p>\n

Presn\u00e9 paragrafov\u00e9 znenie t\u00fdchto opatren\u00ed sa intenz\u00edvne pripravuje a\u00a0m\u00e1 by\u0165 predmetom schv\u00e1lenia vl\u00e1dou SR na jej pl\u00e1novanom zasadnut\u00ed v\u00a0utorok, 31.3.2020, r\u00e1no, s\u00a0t\u00fdm, \u017ee N\u00e1rodnej rade Slovenskej republiky maj\u00fa pr\u00edslu\u0161n\u00e9 pr\u00e1vne predpisy predlo\u017een\u00e9 na schv\u00e1lenie v\u00a0skr\u00e1tenom legislat\u00edvnom procese v\u00a0utorok, 31.3.2020, poobede, resp. v\u00a0stredu, 1.4.2020.<\/span><\/p>\n

Len \u010do bude paragrafov\u00e9 znenie a\u00a0bli\u017e\u0161ie podrobnosti t\u00fdchto opatren\u00ed dostupn\u00e9, budeme V\u00e1s bli\u017e\u0161ie informova\u0165. Ni\u017e\u0161ie uveden\u00e9 inform\u00e1cie sumarizuj\u00fa verejne publikovan\u00e9 inform\u00e1cie tak, ako ich uviedli predstavitelia vl\u00e1dy SR pri predstaven\u00ed prv\u00e9ho s\u00faboru ekonomick\u00fdch opatren\u00ed d\u0148a 29.3.2020. Z\u00a0tohto d\u00f4vodu kone\u010dn\u00e9 dopracovan\u00e9 paragrafov\u00e9 znenie t\u00fdchto opatren\u00ed sa m\u00f4\u017ee odli\u0161ova\u0165.<\/span><\/p>\n

Z\u00e1rove\u0148 predstavitelia vl\u00e1dy SR potvrdili, \u017ee \u010fal\u0161\u00ed s\u00fabor ekonomick\u00fdch kompenza\u010dn\u00fdch rokovan\u00ed je v\u00a0procese pr\u00edpravy a\u00a0bude predlo\u017een\u00fd do N\u00e1rodnej rady SR pravdepodobne v\u00a0stredu, 1.4.2020, alebo vo \u0161tvrtok, 2.4.2020, s\u00a0t\u00fdm, \u017ee ten by mal pokr\u00fdva\u0165 \u010fal\u0161ie oblasti ekonomiky, napr. \u0161pecifick\u00e9 probl\u00e9my cestovn\u00fdch kancel\u00e1ri\u00ed, resp. pr\u00edpadn\u00e9 \u00fapravy do\u010dasn\u00e9ho odlo\u017eenia spl\u00e1tok hypotek\u00e1rnych a\u00a0in\u00fdch \u00faverov, odlo\u017eenie leasingov\u00fdch spl\u00e1tok, a\u00a0pod. Rokovania predstavite\u013eov Ministerstva financi\u00ed SR a\u00a0Ministerstva hospod\u00e1rstva SR so z\u00e1stupcami komer\u010dn\u00fdch b\u00e1nk a\u00a0leasingov\u00fdch spolo\u010dnost\u00ed u\u017e intenz\u00edvne prebiehaj\u00fa.<\/em><\/span><\/p>\n

PRV\u00c1 POMOC ZAMESTNANCOM, FIRM\u00c1M A\u00a0SZ\u010cO<\/span><\/p>\n

    \n
  1. \u0160t\u00e1t preplat\u00ed 80 percent platu zamestnanca firm\u00e1m, ktor\u00fdch prev\u00e1dzky s\u00fa povinne uzavret\u00e9.<\/span><\/strong><\/span><\/li>\n<\/ol>\n

    Zo strany \u0161t\u00e1tu m\u00e1 \u00eds\u0165 o\u00a0\u00fahradu 80% platu zamestnanca, ktor\u00fd musel zosta\u0165 z\u00a0d\u00f4vodu povinn\u00e9ho uzavretia prev\u00e1dzky doma (t.j. vr\u00e1tane odvodov za zamestnanca a\u00a0dan\u00ed za zamestnanca) a\u017e do v\u00fd\u0161ky limitu hrubej mzdy v\u00a0sume 1.100,- EUR\/mes. [Hoci \u00favodn\u00e1 inform\u00e1cia hovor\u00ed o \u201eplate\u201c, domnievame sa, \u017ee v\u00a0duchu pracovno-pr\u00e1vnych predpisov, v\u00a0kone\u010dnom znen\u00ed pravdepodobne p\u00f4jde o\u00a0n\u00e1hradu mzdy v\u00a0sume priemern\u00e9ho z\u00e1robku; rozhoduj\u00face bude paragrafov\u00e9 znenie.] Jednou z\u00a0podmienok na z\u00edskanie \u00fahrady je, \u017ee zamestnancovi nebola predt\u00fdm dan\u00e1 zo strany zamestn\u00e1vate\u013ea v\u00fdpove\u010f z\u00a0pracovn\u00e9ho pomeru a\u00a0neplynie v\u00fdpovedn\u00e1 doba. V\u00fdplaty \u00fahrad by mali za\u010da\u0165 od 15.4.2020. Opatrenie by malo pokry\u0165 situ\u00e1ciu cca 800.000 zamestnancov v SR. V\u00a0praxi p\u00f4jde najm\u00e4 o\u00a0zamestnancov men\u0161\u00edch a\u00a0stredn\u00fdch spolo\u010dnost\u00ed prev\u00e1dzkuj\u00facich napr. hotely, re\u0161taur\u00e1cie, wellness, ktor\u00fdch prev\u00e1dzka bola z\u00a0hygienick\u00fdch d\u00f4vodov povinne zatvoren\u00e1 v\u00a0s\u00favislosti s\u00a0COVID-19. Toto opatrenie zatia\u013e nerie\u0161i situ\u00e1ciu ve\u013ek\u00fdch zamestn\u00e1vate\u013eov ako s\u00fa v\u00fdrobcovia automobilov, oceliarne a\u00a0pod.<\/span><\/p>\n

      \n
    1. V pr\u00edpade apr\u00edla 2020 pri poklese tr\u017eieb o viac ako 20 percent, \u0161t\u00e1t prispeje na plat zamestnanca alebo \u017eivnostn\u00edkovi 180 eur, pri poklese tr\u017eieb o viac ako 40 percent, 300 eur, pri poklese tr\u017eieb o viac ako 60 percent, 420 eur a pri poklese tr\u017eieb viac ako 80 percent, 540 eur (max. do 80% hrubej mzdy).<\/span><\/strong><\/li>\n<\/ol>\n

      Toto opatrenie je ur\u010den\u00e9 pre spolo\u010dnosti, ktor\u00e9 neboli z\u00a0d\u00f4vodu hygienick\u00fdch opatren\u00ed v\u00a0s\u00favislosti s\u00a0COVID-19 povinne zatvoren\u00e9, ale boli touto situ\u00e1ciou sekund\u00e1rne zasiahnut\u00e9 a\u00a0trpia poklesom tr\u017eieb. Pokles tr\u017eieb sa za mesiac marec 2020 bude posudzova\u0165 od 12.3.2020 alikvotne, za mesiac apr\u00edl v\u00a0celosti; pri\u010dom tr\u017eby sa bud\u00fa porovn\u00e1va\u0165 s\u00a0rovnak\u00fdm obdob\u00edm minul\u00e9ho roka. Podnikatelia bud\u00fa pokles tr\u017eieb pre tieto \u00fa\u010dely deklarova\u0165 cez tzv. \u201e\u010destn\u00e9 vyhl\u00e1senie\u201c a\u00a0ex-post prebehn\u00fa da\u0148ov\u00e9 kontroly na overenie korektnosti deklarovan\u00e9ho poklesu tr\u017eieb a\u00a0opr\u00e1vnenosti t\u00fdchto \u017eiadost\u00ed o\u00a0pr\u00edspevky (maj\u00fa sa zavies\u0165 pomerne striktn\u00e9 pokuty pre pr\u00edpady n\u00e1sledne identifikovan\u00fdch poru\u0161en\u00ed pravidiel pre \u017eiadosti). <\/strong>M\u00e1 by\u0165 stanoven\u00fd maxim\u00e1lny limit \u010derpania pomoci v sume 200.000 eur na jednu spolo\u010dnos\u0165 mesa\u010dne. V pr\u00edpade SZ\u010cO sa nebude pri v\u00fdpo\u010dte posudzova\u0165 mzda, ale tzv. vymeriavac\u00ed z\u00e1klad dane. V\u00fdplaty \u00fahrad by mali za\u010da\u0165 od 15.4.2020. Opatrenie by malo pokry\u0165 situ\u00e1ciu cca 800.000 zamestnancov a 200.000 SZ\u010cO v SR.<\/span>\u00a0<\/strong><\/span><\/p>\n

        \n
      1. Poskytnutie bankov\u00fdch z\u00e1ruk vo v\u00fd\u0161ke 500 mili\u00f3nov eur mesa\u010dne.<\/span><\/strong><\/li>\n<\/ol>\n

        Predstavitelia vl\u00e1dy SR potvrdili, \u017ee intenz\u00edvne rokuj\u00fa so z\u00e1stupcami komer\u010dn\u00fdch b\u00e1nk a\u00a0banky bud\u00fa pripraven\u00e9 poskytova\u0165 \u0161t\u00e1tom garantovan\u00e9 \u00favery pre podnikate\u013eov ako tzv. \u201cr\u00fdchle \u00favery\u201c bez zlo\u017eitej administr\u00e1cie, \u010di\u00a0formal\u00edt, aby sa ohrozen\u00fdm podnikate\u013eom zabezpe\u010dila flexibiln\u00e1 podpora v\u00fdpadkov likvidn\u00fdch finan\u010dn\u00fdch zdrojov a\u00a0z\u00e1rove\u0148 zauj\u00edmav\u00e9 podmienky pre \u017eiadate\u013eov \u00faverov.<\/span><\/p>\n

          \n
        1. Pre zamestnancov v karant\u00e9ne a rodi\u010dov na O\u010cR bude hraden\u00fd po cel\u00fa dobu 55 percent z ich \u201cdenn\u00e9ho vymeriavacieho z\u00e1kladu\u201d<\/em> (zhruba 55 percent ich dennej hrubej mzdy podliehaj\u00fac z\u00e1konn\u00fdm maxim\u00e1m)<\/span><\/strong><\/span><\/li>\n<\/ol>\n

          Bolo potvrden\u00e9, \u017ee ide o\u00a0opatrenie, ktor\u00e9 u\u017e bolo prijat\u00e9 vl\u00e1dou SR a\u00a0schv\u00e1len\u00e9 N\u00e1rodnou radou SR 25.3.2020 a\u00a0je \u00fa\u010dinn\u00e9 od 27.3.2020. [Aj je to tak, hoci predbe\u017en\u00e1 dnes prezentovan\u00e1 inform\u00e1cia hovor\u00ed o\u00a0\u201e55% hrubej mzdy\u201c, domnievame sa, \u017ee spr\u00e1vne ide o 55 percent z ich \u201cdenn\u00e9ho vymeriavacieho z\u00e1kladu\u201d<\/em> (zhruba 55 percent ich dennej hrubej mzdy podliehaj\u00fac z\u00e1konn\u00fdm maxim\u00e1m). I toto m\u00f4\u017ee by\u0165 \u010falej upresnen\u00e9.] Soci\u00e1lna pois\u0165ov\u0148a vypl\u00e1ca pre zamestnanca v\u00a0karant\u00e9ne nemocensk\u00e9 od prv\u00e9ho d\u0148a karant\u00e9ny alebo izol\u00e1cie. Plat\u00ed to iba pre pr\u00e1ceneschopnos\u0165 z d\u00f4vodu karant\u00e9ny alebo izol\u00e1cie nariadenej v s\u00fa\u010dasnej kr\u00edzovej situ\u00e1cii v s\u00favislosti s COVID-19. Pr\u00edspevok pri o\u0161etrovan\u00ed \u010dlena rodiny v\u00a0pr\u00edpade rodi\u010dov, ak sa staraj\u00fa o deti, ktor\u00e9 musia zosta\u0165 doma kv\u00f4li zatvoreniu \u0161k\u00f4l a podobn\u00fdch zariaden\u00ed (matersk\u00e9 \u0161koly) sa po\u010das kr\u00edzovej situ\u00e1cie t\u00fdkaj\u00facej sa COVID-19 poskytuje po cel\u00fa dobu, po\u010das ktorej je potrebn\u00e9 sa osobne stara\u0165 a cel\u00fd de\u0148 pr\u00edslu\u0161n\u00e9ho obdobia za splnenia podmienok stanoven\u00fdch v z\u00e1kone.<\/span><\/p>\n

            \n
          1. Odklad platby odvodov za zamestn\u00e1vate\u013ea pri poklese tr\u017eieb o viac ako 40 percent.<\/span><\/strong><\/li>\n<\/ol>\n

            Pokles tr\u017eieb sa za mesiac marec 2020 bude posudzova\u0165 od 12.3.2020 alikvotne, za mesiac apr\u00edl v\u00a0celosti; pri\u010dom tr\u017eby sa bud\u00fa porovn\u00e1va\u0165 s\u00a0rovnak\u00fdm obdob\u00edm minul\u00e9ho roka. Podnikatelia bud\u00fa pokles tr\u017eieb pre tieto \u00fa\u010dely deklarova\u0165 cez tzv. \u201e\u010destn\u00e9 vyhl\u00e1senie\u201c a\u00a0ex post prebehn\u00fa da\u0148ov\u00e9 kontroly na overenie korektnosti deklarovan\u00e9ho poklesu tr\u017eieb a\u00a0opr\u00e1vnenosti t\u00fdchto \u017eiadost\u00ed (maj\u00fa sa zavies\u0165 pomerne striktn\u00e9 pokuty pre pr\u00edpady n\u00e1sledne identifikovan\u00fdch poru\u0161en\u00ed pravidiel pre \u017eiadosti). <\/strong>Odklad platby odvodov je umo\u017enen\u00fd v\u00a0pr\u00edpade odvodov za zamestn\u00e1vate\u013ea, odvody za zamestnancov zamestn\u00e1vate\u013e riadne odvedie.<\/span><\/p>\n

              \n
            1. Odklad preddavkov dane z pr\u00edjmu pri poklese tr\u017eieb o viac ako 40 percent.<\/span><\/strong><\/li>\n<\/ol>\n

              Pokles tr\u017eieb sa za mesiac marec 2020 bude posudzova\u0165 od 12.3.2020 alikvotne, za mesiac apr\u00edl v\u00a0celosti; pri\u010dom tr\u017eby sa bud\u00fa porovn\u00e1va\u0165 s\u00a0rovnak\u00fdm obdob\u00edm minul\u00e9ho roka. Podnikatelia bud\u00fa pokles tr\u017eieb pre tieto \u00fa\u010dely deklarova\u0165 cez tzv. \u201e\u010destn\u00e9 vyhl\u00e1senie\u201c a\u00a0ex post prebehn\u00fa da\u0148ov\u00e9 kontroly na overenie korektnosti deklarovan\u00e9ho poklesu tr\u017eieb a\u00a0opr\u00e1vnenosti t\u00fdchto \u017eiadost\u00ed (maj\u00fa sa zavies\u0165 pomerne striktn\u00e9 pokuty pre pr\u00edpady n\u00e1sledne identifikovan\u00fdch poru\u0161en\u00ed pravidiel pre \u017eiadosti). Opatrenie m\u00e1 o\u0161etri\u0165 situ\u00e1ciu podnikate\u013eov, ktor\u00ed mali bu\u010f straty v\u00a0minulom \u00fa\u010dtovnom obdob\u00ed, alebo naopak, v\u00a0obdob\u00ed roku 2019 mali relat\u00edvne vysok\u00fd zisk, ale teraz, z\u00a0d\u00f4vodu situ\u00e1cie sp\u00f4sobenej COVID-19 o\u010dak\u00e1vaj\u00fa v\u00fdrazn\u00fd pokles pr\u00edjmov.<\/span><\/p>\n

                \n
              1. Mo\u017enos\u0165 zapo\u010d\u00edtania si doteraz neuplatnenej straty od roku 2014 vr\u00e1tane.<\/span><\/strong><\/li>\n<\/ol>\n

                T\u00fato mo\u017enos\u0165 m\u00f4\u017eu uplatni\u0165 podnikatelia, ktor\u00ed doteraz neuplatnen\u00fa da\u0148ov\u00fa stratu z ak\u00fdchko\u013evek d\u00f4vodov doposia\u013e nezapo\u010d\u00edtali. Prakticky je mo\u017en\u00e9, \u017ee firmy tak bud\u00fa m\u00f4c\u0165 urobi\u0165 e\u0161te pri da\u0148ov\u00fdch priznaniach za rok 2019, ke\u010f\u017ee term\u00edn ich podania bol odlo\u017een\u00fd do 30.6.2020.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

                Na tla\u010dovej konferencii dnes, 29.3.2020, predstavitelia vl\u00e1dy SR predstavili prv\u00fd s\u00fabor ekonomick\u00fdch opatren\u00ed, ktor\u00fdch \u00fa\u010delom m\u00e1 by\u0165 tzv. Prv\u00e1 pomoc…<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"episode_type":"","audio_file":"","cover_image":"","cover_image_id":"","duration":"","filesize":"","date_recorded":"","explicit":"","block":"","itunes_episode_number":"","itunes_title":"","itunes_season_number":"","itunes_episode_type":"","filesize_raw":"","footnotes":""},"categories":["1","2","11","12","20","21","32","33"],"class_list":{"0":"post-2746","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"hentry","6":"category-dalsie-publikacie","8":"category-financial-law-news","9":"category-european-community-law-news","10":"category-aktuality","11":"category-pravne-novinky"},"yoast_head":"\nCOVID-19 Prijatie nov\u00fdch ekonomick\u00fdch opatren\u00ed Prv\u00e1 pomoc pre zamestnancov, firmy a SZ\u010cO - \u010cechov\u00e1 & Partners<\/title>\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.cechova.sk\/sk\/covid-19-adoption-of-new-economic-measures-first-aid-to-employees-firms-and-self-employed-entrepreneurs\/\" \/>\n<meta property=\"og:locale\" content=\"sk_SK\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"COVID-19 Prijatie nov\u00fdch ekonomick\u00fdch opatren\u00ed Prv\u00e1 pomoc pre zamestnancov, firmy a SZ\u010cO - \u010cechov\u00e1 & Partners\" \/>\n<meta property=\"og:description\" content=\"Na tla\u010dovej konferencii dnes, 29.3.2020, predstavitelia vl\u00e1dy SR predstavili prv\u00fd s\u00fabor ekonomick\u00fdch opatren\u00ed, ktor\u00fdch \u00fa\u010delom m\u00e1 by\u0165 tzv. 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