{"id":5342,"date":"2025-10-22T16:50:34","date_gmt":"2025-10-22T14:50:34","guid":{"rendered":"https:\/\/www.cechova.sk\/?p=5342"},"modified":"2025-10-22T17:13:08","modified_gmt":"2025-10-22T15:13:08","slug":"novy-konsolidacny-balik","status":"publish","type":"post","link":"https:\/\/www.cechova.sk\/sk\/novy-konsolidacny-balik\/","title":{"rendered":"Nov\u00fd konsolida\u010dn\u00fd bal\u00edk"},"content":{"rendered":"<p>D\u0148a 24. 9. 2025 bol v N\u00e1rodnej rade schv\u00e1len\u00fd z\u00e1kon meniaci a dop\u013a\u0148aj\u00faci viacer\u00e9 predpisy v s\u00favislosti s konsolid\u00e1ciou verejn\u00fdch financi\u00ed. Jeho cie\u013eom je zv\u00fd\u0161i\u0165 pr\u00edjmy \u0161t\u00e1tneho rozpo\u010dtu v s\u00favislosti s konsolid\u00e1ciou verejn\u00fdch financi\u00ed. Novelizuje viacero z\u00e1konov, vr\u00e1tane Z\u00e1konn\u00edka pr\u00e1ce, z\u00e1kona o soci\u00e1lnom poisten\u00ed, z\u00e1kona a dani z pr\u00edjmov, z\u00e1kona o dani z priadnej hodnoty a \u010fal\u0161\u00edch.<\/p>\n<p>Prin\u00e1\u0161ame v\u00e1m stru\u010dn\u00fd preh\u013ead k\u013e\u00fa\u010dov\u00fdch zmien, ktor\u00e9 prin\u00e1\u0161a schv\u00e1len\u00fd n\u00e1vrh.<\/p>\n<h3><strong><u>Z\u00e1konn\u00edk pr\u00e1ce<\/u><\/strong><\/h3>\n<ul>\n<li>Z defin\u00edcie pojmu \u201e<em>Z\u00e1visl\u00e1 pr\u00e1ca<\/em>\u201c sa <strong>vyp\u00fa\u0161\u0165a defini\u010dn\u00fd znak<\/strong> \u201e<em>v pracovnom \u010dase ur\u010denom zamestn\u00e1vate\u013eom<\/em>\u201c. T\u00e1to zmena bola prijat\u00e1 za \u00fa\u010delom zn\u00ed\u017eenia obch\u00e1dzania Z\u00e1konn\u00edka pr\u00e1ce &#8211; <u>s \u00fa\u010dinnos\u0165ou od 1. janu\u00e1ra 2026<\/u>.<\/li>\n<li>Zoznam sviatkov a\u00a0dn\u00ed pracovn\u00e9ho pokoja, po\u010das ktor\u00fdch je zak\u00e1zan\u00fd maloobchodn\u00fd predaj sa v\u00fdrazne skracuje, pri\u010dom <strong>sa vyp\u00fa\u0161\u0165aj\u00fa nasledovn\u00e9 dni<\/strong>: 6. janu\u00e1r, Ve\u013ekono\u010dn\u00fd pondelok, 1. m\u00e1j, 8. m\u00e1j, 5. j\u00fal, 29. august, 15. september, 1. november a 17. november &#8211; <u>s \u00fa\u010dinnos\u0165ou od 1. novembra 2025<\/u>.<\/li>\n<li>Z\u00e1kaz maloobchodn\u00e9ho predaja <strong>ost\u00e1va len po\u010das t\u00fdchto dn\u00ed<\/strong>: 1. janu\u00e1r, Ve\u013ek\u00fd piatok, Ve\u013ekono\u010dn\u00e1 nede\u013ea, 24. december po 12:00, 25. december a 26. december.<\/li>\n<\/ul>\n<h3><strong><u>\u0160t\u00e1tne sviatky a dni pracovn\u00e9ho pokoja<\/u><\/strong><\/h3>\n<ul>\n<li><strong>17. november<\/strong> <strong>(De\u0148 boja za slobodu a demokraciu)<\/strong> nebude pova\u017eovan\u00fd za de\u0148 pracovn\u00e9ho pokoja \u00a0&#8211; <u>s \u00fa\u010dinnos\u0165ou od 1. novembra 2025<\/u>.<\/li>\n<li>V roku 2026 nebud\u00fa dni <strong>15. september (Sedembolestn\u00e1 Panna M\u00e1ria)<\/strong> a <strong>8. m\u00e1j (De\u0148 v\u00ed\u0165azstva nad fa\u0161izmom)<\/strong> pova\u017eovan\u00e9 za dni pracovn\u00e9ho pokoja.<\/li>\n<\/ul>\n<h3><strong><u>V\u00fd\u0161ka d\u00e1vky v\u00a0nezamestnanosti<\/u><\/strong><\/h3>\n<p><strong>Doteraz<\/strong> platila jednotn\u00e1 v\u00fd\u0161ka d\u00e1vky <strong>50 % denn\u00e9ho vymeriavacieho z\u00e1kladu<\/strong> po\u010das cel\u00e9ho podporn\u00e9ho obdobia poskytovania d\u00e1vky v nezamestnanosti.<\/p>\n<p><strong>Od 1. janu\u00e1ra 2026<\/strong> d\u00f4jde k postupn\u00e9mu poklesu poskytovania d\u00e1vky po\u010das 6 mesiacov:<\/p>\n<ol>\n<li>&#8211; 3. mesiac \u2192 <strong>50 %<\/strong>,<\/li>\n<li>mesiac \u2192 <strong>40 %<\/strong>,<\/li>\n<li>mesiac \u2192 <strong>30 %<\/strong>,<\/li>\n<li>mesiac \u2192 <strong>20 %<\/strong>.<\/li>\n<\/ol>\n<h3><strong><u>Povinn\u00e9 odvody pre SZ\u010cO od 6. mesiaca podnikania<\/u><\/strong><\/h3>\n<ul>\n<li>S\u00a0\u00fa\u010dinnos\u0165ou od <u> janu\u00e1ra 2026<\/u> sa stanovuje nov\u00e9 pravidlo, pod\u013ea ktor\u00e9ho povinnos\u0165 SZ\u010cO plati\u0165 si soci\u00e1lne poistenie vznikne automaticky od <strong>prv\u00e9ho d\u0148a \u0161iesteho kalend\u00e1rneho mesiaca<\/strong> po vzniku opr\u00e1vnenia na podnikanie.<\/li>\n<li>Doteraz sa povinn\u00e9 poistenie posudzovalo a\u017e po podan\u00ed prv\u00e9ho da\u0148ov\u00e9ho priznania, teda spravidla po uplynut\u00ed prv\u00e9ho roka podnikania.<\/li>\n<\/ul>\n<h3><strong><u>Zv\u00fd\u0161enie minim\u00e1lneho vymeriavacieho z\u00e1kladu SZ\u010cO<\/u><\/strong><\/h3>\n<ul>\n<li>Po novom sa s\u00a0\u00fa\u010dinnos\u0165ou od <u> janu\u00e1ra 2025<\/u> minim\u00e1lny vymeriavac\u00ed z\u00e1klad na soci\u00e1lne poistenie pre SZ\u010cO zv\u00fd\u0161i z 50 % na <strong>60 % priemernej mzdy spred dvoch rokov.<\/strong><\/li>\n<li>Opatrenie sa dotkne <strong>v\u00e4\u010d\u0161iny samostatne z\u00e1robkovo \u010dinn\u00fdch os\u00f4b<\/strong>.<\/li>\n<li>Zmena ovplyvn\u00ed aj osoby s <strong>dobrovo\u013en\u00fdm poisten\u00edm<\/strong>, ktor\u00e9 si platia poistn\u00e9 z minim\u00e1lneho vymeriavacieho z\u00e1kladu.<\/li>\n<\/ul>\n<h3><strong><u>Nemocensk\u00e9 a\u00a0n\u00e1hrada pr\u00edjmu pri do\u010dasnej PN<\/u><\/strong><\/h3>\n<p><strong>Doteraz<\/strong>:<\/p>\n<ul>\n<li>vznikal n\u00e1rok na nemocensk\u00e9 od <strong> d\u0148a PN<\/strong>,<\/li>\n<li>zamestn\u00e1vate\u013e platil n\u00e1hradu pr\u00edjmu po\u010das <strong>prv\u00fdch 10 dn\u00ed PN<\/strong>.<\/li>\n<\/ul>\n<p><strong>Od 1. janu\u00e1ra 2026<\/strong>:<\/p>\n<ul>\n<li>n\u00e1rok na nemocensk\u00e9 vznikne a\u017e od <strong> d\u0148a PN<\/strong>,<\/li>\n<li>zamestn\u00e1vate\u013e poskytuje n\u00e1hradu pr\u00edjmu po\u010das <strong>prv\u00fdch 14 dn\u00ed PN<\/strong>,<\/li>\n<li>od <strong> d\u0148a<\/strong> vypl\u00e1ca nemocensk\u00e9 <strong>Soci\u00e1lna pois\u0165ov\u0148a<\/strong>.<\/li>\n<\/ul>\n<h3><strong><u>Verejn\u00e9 zdravotn\u00e9 poistenie<\/u><\/strong><\/h3>\n<ul>\n<li>Od <u> janu\u00e1ra 2026<\/u><strong> zamestnancom, SZ\u010cO a\u00a0tzv. samoplatite\u013eom <\/strong>sa zvy\u0161uje odvod na verejn\u00e9 zdravotn\u00e9 poistenie o<strong>1 percentu\u00e1lny bod<\/strong>,<\/li>\n<li><strong>Zdravotne postihnut\u00fdm osob\u00e1m <\/strong>sa zvy\u0161uje odvod o<strong>0,5 percentu\u00e1lneho bodu.<\/strong><\/li>\n<\/ul>\n<h3><strong><u>Z\u00e1kon o dani z pr\u00edjmov<\/u><\/strong><\/h3>\n<ul>\n<li><strong>Minim\u00e1lna da\u0148 pre pr\u00e1vnick\u00e9 osoby:<\/strong><\/li>\n<\/ul>\n<p>Do z\u00e1kona o dani z pr\u00edjmov sa s\u00a0\u00fa\u010dinnos\u0165ou od <u>1. janu\u00e1ra 2026<\/u> <strong>zav\u00e1dza nov\u00e1 \u2013 piata hranica zdanite\u013en\u00e9ho pr\u00edjmu<\/strong>, ktor\u00e1 ovplyvn\u00ed v\u00fd\u0161ku minim\u00e1lnej dane pre pr\u00e1vnick\u00e9 osoby. Ak po novom zdanite\u013en\u00e9 pr\u00edjmy (v\u00fdnosy) pr\u00e1vnickej osoby <strong>presiahnu sumu 5 000 000 EUR<\/strong>, bude povinn\u00e1 zaplati\u0165 <strong>minim\u00e1lnu da\u0148 vo v\u00fd\u0161ke 11 520 EUR<\/strong>.<\/p>\n<ul>\n<li><strong>\u00daprava da\u0148ov\u00fdch sadzieb pre fyzick\u00e9 osoby:<\/strong><\/li>\n<\/ul>\n<p>S \u00fa\u010dinnos\u0165ou od <u>1. janu\u00e1ra 2026<\/u> sa roz\u0161iruje progres\u00edvne zda\u0148ovanie fyzick\u00fdch os\u00f4b. Po novom prib\u00fadaj\u00fa \u010fal\u0161ie da\u0148ov\u00e9 p\u00e1sma <strong>s vy\u0161\u0161\u00edmi sadzbami dane pre vy\u0161\u0161ie pr\u00edjmov\u00e9 skupiny<\/strong>.<\/p>\n<p><strong>Doteraz <\/strong>mal da\u0148ov\u00fd syst\u00e9m 2 p\u00e1sma zda\u0148ovania<strong>:<\/strong><\/p>\n<ul>\n<li><strong>19 %<\/strong> z tej \u010dasti z\u00e1kladu dane, ktor\u00e1 <strong>nepresiahla 176,8-n\u00e1sobok<\/strong> \u017eivotn\u00e9ho minima,<\/li>\n<li><strong>25 %<\/strong> z tej \u010dasti z\u00e1kladu dane, ktor\u00e1 <strong>presiahla 176,8-n\u00e1sobok<\/strong> \u017eivotn\u00e9ho minima.<\/li>\n<\/ul>\n<p><strong>Po novom<\/strong> sa do z\u00e1kona zav\u00e1dzaj\u00fa 4 da\u0148ov\u00e9 p\u00e1sma:<\/p>\n<ul>\n<li><strong>19 %<\/strong> \u2013 z \u010dasti z\u00e1kladu dane do <strong>154,8-n\u00e1sobku<\/strong> \u017eivotn\u00e9ho minima (t. j. do 43.983,32 eur ro\u010dne),<\/li>\n<li><strong>25 %<\/strong> \u2013 z \u010dasti, ktor\u00e1 <strong>presiahne 154,8-n\u00e1sobok<\/strong> a nepresiahne <strong>212,4-n\u00e1sobok <\/strong>(t. j. od 43.983,33 eur \u2013 do 60 349,21 eur ro\u010dne),<\/li>\n<li><strong>30 %<\/strong> \u2013 z \u010dasti, ktor\u00e1 <strong>presiahne 212,4-n\u00e1sobok<\/strong> a nepresiahne <strong>264-n\u00e1sobok <\/strong>(t. j. od 60 349,22 eur \u2013 do 75 010,32 eur ro\u010dne),<\/li>\n<li><strong>35 %<\/strong> \u2013 z \u010dasti, ktor\u00e1 <strong>presiahne 264-n\u00e1sobok<\/strong> \u017eivotn\u00e9ho minima (t. j. nad 75 010,32 eur ro\u010dne).<\/li>\n<\/ul>\n<h3><strong><u>Z\u00e1kon o in\u0161pekcii pr\u00e1ce<\/u><\/strong><\/h3>\n<ul>\n<li>N\u00e1vrh prin\u00e1\u0161a zv\u00fd\u0161enie pok\u00fat za neleg\u00e1lne zamestn\u00e1vanie a zavedenie motiva\u010dn\u00e9ho mechanizmu za v\u010dasn\u00fa \u00fahradu pokuty.<\/li>\n<\/ul>\n<p><strong>Nov\u00e9 znenie od 1. janu\u00e1ra 2026:<\/strong><\/p>\n<ul>\n<li>doln\u00e1 hranica pokuty za poru\u0161enie neleg\u00e1lneho zamestn\u00e1vania sa <strong>zvy\u0161uje z 2 000 eur na 4 000 eur<\/strong>,<\/li>\n<li>pri neleg\u00e1lnom zamestn\u00e1van\u00ed <strong>dvoch a viacer\u00fdch os\u00f4b s\u00fa\u010dasne<\/strong> sa minim\u00e1lna pokuta <strong>zvy\u0161uje z 5 000 eur na 8 000 eur<\/strong>.<\/li>\n<\/ul>\n<p><strong>\u00da\u013eava pri r\u00fdchlej \u00fahrade pokuty<\/strong><\/p>\n<ul>\n<li>Ak zamestn\u00e1vate\u013e uhrad\u00ed do 15 dn\u00ed od pr\u00e1voplatnosti rozhodnutia o pokute <strong>2\/3 z ulo\u017eenej v\u00fd\u0161ky pokuty, pova\u017euje sa pokuta za uhraden\u00fa v plnej v\u00fd\u0161ke<\/strong>.<\/li>\n<\/ul>\n<h3><strong><u>Z\u00e1kon o\u00a0osobitnom odvode z\u00a0podnikania v\u00a0regulovan\u00fdch odvetviach<\/u><\/strong><\/h3>\n<ul>\n<li>N\u00e1vrh roz\u0161iruje okruh subjektov podliehaj\u00facim osobitn\u00e9mu odvodu o:<\/li>\n<li><strong>D\u00f4chodkov\u00e9 spr\u00e1vcovsk\u00e9 spolo\u010dnosti<\/strong>,<\/li>\n<li><strong>Doplnkov\u00e9 d\u00f4chodkov\u00e9 spolo\u010dnosti<\/strong>,<\/li>\n<li><strong>Spr\u00e1vcovsk\u00e9 spolo\u010dnosti v kolekt\u00edvnom investovan\u00ed<\/strong> (s povolen\u00edm NBS alebo E\u00da\/EHP).<\/li>\n<\/ul>\n<p>Sadzba odvodu pre tieto subjekty bude vo v\u00fd\u0161ke <strong>0,0125<\/strong>.<\/p>\n<p>Prv\u00fd odvod pod\u013ea novej sadzby sa vz\u0165ahuje <strong><u>na \u00fa\u010dtovn\u00e9 obdobie za\u010d\u00ednaj\u00face po 31. decembri 2025<\/u>.<\/strong><\/p>\n<h3><strong><u>Z\u00e1kon o\u00a0pois\u0165ovn\u00edctve<\/u><\/strong><\/h3>\n<ul>\n<li><strong>N\u00e1vrh s\u00a0\u00fa\u010dinnos\u0165ou od <u> janu\u00e1ra 2026<\/u> upravuje v\u00fd\u0161ku odvodu pri PZP:<\/strong><\/li>\n<li>Sadzba \u010dasti poistn\u00e9ho sa zvy\u0161uje <strong>z 8\u202f% na 10\u202f%<\/strong>.<\/li>\n<li>Plat\u00ed pre v\u0161etky pois\u0165ovne p\u00f4sobiace v\u00a0Slovenskej republike (vr\u00e1tane zahrani\u010dn\u00fdch pobo\u010diek).<\/li>\n<li>Odvod sa plat\u00ed za predch\u00e1dzaj\u00faci rok, najnesk\u00f4r do konca febru\u00e1ra.<\/li>\n<\/ul>\n<h3><strong><u>Z\u00e1kon o DPH<\/u><\/strong><\/h3>\n<h5><strong><u>Pau\u0161\u00e1lny odpo\u010det pri motorov\u00fdch vozidl\u00e1ch<\/u><\/strong><\/h5>\n<ul>\n<li>S\u00a0\u00fa\u010dinnos\u0165ou <strong><u>od janu\u00e1ra 2026<\/u> <\/strong>doch\u00e1dza k\u00a0\u00faprave pau\u0161\u00e1lneho odpo\u010dtu DPH na \u00farove\u0148 50 %. Platitelia DPH si bud\u00fa m\u00f4c\u0165 uplatni\u0165 odpo\u010det dane <strong>pri osobn\u00fdch motorov\u00fdch vozidl\u00e1ch, ktor\u00e9 nie s\u00fa pou\u017e\u00edvan\u00e9 v\u00fdlu\u010dne na podnikanie, vo v\u00fd\u0161ke 50 %.<\/strong><\/li>\n<li>Nov\u00e9 pravidlo eliminuje potrebu vies\u0165 podrobn\u00fa evidenciu vyu\u017eitia vozidla na podnikanie.<\/li>\n<\/ul>\n<h5><strong><u>Potraviny so zv\u00fd\u0161en\u00fdm obsahom cukru a soli<\/u><\/strong><\/h5>\n<ul>\n<li>Vybran\u00e9 potraviny so zv\u00fd\u0161en\u00fdm obsahom cukru a soli, vr\u00e1tane sladkost\u00ed, cukroviniek, kol\u00e1\u010dov, zmrzliny, d\u017eemov \u010di slan\u00fdch pochut\u00edn, <strong>bud\u00fa od <u> janu\u00e1ra 2026<\/u> zda\u0148ovan\u00e9 z\u00e1kladnou sadzbou DPH 23 %<\/strong> (doteraz platila 19 %).<\/li>\n<li><strong>V\u00fdnimky:<\/strong> Dietetick\u00e9 potraviny (vr\u00e1tane miner\u00e1lnych v\u00f4d a nealkoholick\u00fdch n\u00e1pojov bez cukru) a mlie\u010dne, rastlinn\u00e9 \u010di jogurtov\u00e9 n\u00e1poje bez k\u00e1vy a \u010daju si zachovaj\u00fa zn\u00ed\u017een\u00fa sadzbu 19 %.<\/li>\n<\/ul>\n<p>Tento preh\u013ead legislat\u00edvnych zmien pre v\u00e1s pripravili <a href=\"https:\/\/www.cechova.sk\/sk\/tim\/marek-varga\/\">Marek Varga<\/a> a <a href=\"https:\/\/www.cechova.sk\/sk\/tim\/andrej-katrusin\/\">Andrej Katru\u0161in<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>D\u0148a 24. 9. 2025 bol v N\u00e1rodnej rade schv\u00e1len\u00fd z\u00e1kon meniaci a dop\u013a\u0148aj\u00faci viacer\u00e9 predpisy v s\u00favislosti s konsolid\u00e1ciou verejn\u00fdch&#8230;<\/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-5342","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":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Nov\u00fd konsolida\u010dn\u00fd bal\u00edk - \u010cechov\u00e1 &amp; 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