{"id":53503,"date":"2026-03-10T14:09:07","date_gmt":"2026-03-10T13:09:07","guid":{"rendered":"https:\/\/www.sloneek.com\/?post_type=blog&#038;p=53503"},"modified":"2026-08-16T19:03:13","modified_gmt":"2026-08-16T17:03:13","slug":"legislativne-zmeny-2026","status":"publish","type":"blog","link":"https:\/\/www.sloneek.com\/sk\/blog\/legislativne-zmeny-2026\/","title":{"rendered":"Legislat\u00edvne zmeny 2026: \u010co \u010dak\u00e1 slovensk\u00e9 firmy, zamestnancov a SZ\u010cO?"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>Rok 2026 prin\u00e1\u0161a na Slovensko jednu z najv\u00e4\u010d\u0161\u00edch v\u013an zmien v pracovnom pr\u00e1ve, daniach a odvodoch za posledn\u00e9 desa\u0165ro\u010die. Vl\u00e1dny konsolida\u010dn\u00fd bal\u00ed\u010dek a legislat\u00edvne zmeny v <a href=\"https:\/\/www.sloneek.com\/sk\/blog\/category\/zmeny-hr-zakonu-sk\/?_gl=1*1suglcv*_gcl_aw*R0NMLjE3NzE4NDcxOTkuQ2p3S0NBaUFrdkRNQmhCTUVpd0FuVUE5QlpWSG4xNWw4ZkVKZnhqcWhaOUJZTTVZTUMyOTBZWXR6Qk9ueHdnZ3YwTjlDd25WUk96TlNCb0NiaVFRQXZEX0J3RQ..*_gcl_au*NTgyODM2MzE4LjE3Njg1NTIzOTk.*FPAU*MTYxNTcxOTkzOC4xNzY1NTMzNTUz*_ga*MjM4MTMxMTEuMTc2ODU1MjM5OQ..*_ga_M0SP53K4VS*czE3NzE5MzEzMDkkbzEwJGcxJHQxNzcxOTMxMzMwJGozOSRsMCRoMTc5MTE3ODEzMQ..*_fplc*R1IyWFZ2R2lraThOWXZBWEFyYzFLaTBNaXd3ZDZtYUVLSiUyRnU4aVZYMzhyTjFnS1FvSUN4TnBZYTMzYTJXS2xadVBnT2VNRWtnQ3EzemxDYnBJZUdNd2pkbWdRWlNtSEM4UlliVzV1MDV2VFJ4MVprJTJCYiUyQkd6UjIlMkJaTW8yMmclM0QlM0Q.\">Z\u00e1konn\u00edku pr\u00e1ce<\/a>&nbsp;z\u00e1sadne prekres\u013euj\u00fa podobu v\u00fdplatn\u00fdch p\u00e1sok aj administrat\u00edvne povinnosti firiem.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><span>V tomto \u010dl\u00e1nku rozoberieme k\u013e\u00fa\u010dov\u00e9 zmeny, ktor\u00e9 mus\u00edte ma\u0165 v syst\u00e9moch nastaven\u00e9 u\u017e od janu\u00e1rovej v\u00fdplaty.<\/span><\/p>\n\n\n\n<h2 id=\"1-mzdove-minimum-a-stupne-narocnosti\" class=\"wp-block-heading\"><strong>1. Mzdov\u00e9 minimum a stupne n\u00e1ro\u010dnosti<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><span>Od 1. 1. 2026 sa z\u00e1kladn\u00e1 <\/span><a href=\"https:\/\/www.ip.gov.sk\/157486-2\/\"><span>minim\u00e1lna mzda<\/span><\/a><span> zvy\u0161uje na 915 \u20ac. Pre zamestn\u00e1vate\u013eov to v\u0161ak neznamen\u00e1 len \u00fapravu najni\u017e\u0161\u00edch platov, ale aj prepo\u010det v\u0161etk\u00fdch \u0161iestich stup\u0148ov n\u00e1ro\u010dnosti pr\u00e1ce.<\/span><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><b>Tabu\u013eka minim\u00e1lnych n\u00e1rokov pre rok 2026:<\/b><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><span>Stupe\u0148 n\u00e1ro\u010dnosti<\/span><\/td><td><span>Koeficient<\/span><\/td><td><span>Mesa\u010dn\u00e1 min. mzda<\/span><\/td><td><span>Hodinov\u00e1 mzda (40h)<\/span><\/td><\/tr><tr><td><span>1. stupe\u0148<\/span><\/td><td><span>1,0<\/span><\/td><td><span>915 \u20ac<\/span><\/td><td><span>5,259 \u20ac<\/span><\/td><\/tr><tr><td><span>2. stupe\u0148<\/span><\/td><td><span>1,126<\/span><\/td><td><span>1 031 \u20ac<\/span><\/td><td><span>5,925 \u20ac<\/span><\/td><\/tr><tr><td><span>3. stupe\u0148<\/span><\/td><td><span>1,253<\/span><\/td><td><span>1 147 \u20ac<\/span><\/td><td><span>6,591 \u20ac<\/span><\/td><\/tr><tr><td><span>4. stupe\u0148<\/span><\/td><td><span>1,38<\/span><\/td><td><span>1 263 \u20ac<\/span><\/td><td><span>7,259 \u20ac<\/span><\/td><\/tr><tr><td><span>5. stupe\u0148<\/span><\/td><td><span>1,507<\/span><\/td><td><span>1 379 \u20ac<\/span><\/td><td><span>7,925 \u20ac<\/span><\/td><\/tr><tr><td><span>6. stupe\u0148<\/span><\/td><td><span>1,633<\/span><\/td><td><span>1 495 \u20ac<\/span><\/td><td><span>8,591 \u20ac<\/span><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 id=\"2-rez-v-danovom-bonuse-na-dieta\" class=\"wp-block-heading\"><strong>2. Rez v da\u0148ovom bonuse na die\u0165a<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><span>Najcitlivej\u0161ou zmenou je nov\u00fd syst\u00e9m <\/span><a href=\"https:\/\/www.kros.sk\/blog\/danovy-bonus-na-dieta-v-roku-2026-ake-pravidla-je-dobre-poznat\/\"><span>da\u0148ov\u00e9ho bonusu<\/span><\/a><span>. \u0160t\u00e1t u\u017e nepodporuje \u0161tudentov na vysok\u00fdch \u0161kol\u00e1ch, ale zameriava sa na vek a v\u00fd\u0161ku pr\u00edjmu rodi\u010da.<\/span><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><span>Deti do 15 rokov: Maxim\u00e1lne 100 \u20ac mesa\u010dne.<\/span><\/li>\n\n\n\n<li><span>Deti od 15 do 18 rokov: Maxim\u00e1lne 50 \u20ac mesa\u010dne.<\/span><\/li>\n\n\n\n<li><span>Deti nad 18 rokov: N\u00e1rok zanik\u00e1 \u00faplne, aj ke\u010f die\u0165a \u010falej \u0161tuduje.<\/span><\/li>\n\n\n\n<li><span>Pr\u00edjmov\u00e1 brzda: Ak rodi\u010d zar\u00e1ba nad 2 480 \u20ac v hrubom, bonus sa za\u010d\u00edna kr\u00e1ti\u0165. Pri pr\u00edjmoch nad 3 600 \u2013 4 000 \u20ac (pod\u013ea po\u010dtu det\u00ed) m\u00f4\u017ee bonus klesn\u00fa\u0165 a\u017e na 0 \u20ac.<\/span><\/li>\n<\/ul>\n\n\n\n<h2 id=\"3-vyssie-odvody-a-dlhsia-pn-ka-na-pleciach-firmy\" class=\"wp-block-heading\"><strong>3. Vy\u0161\u0161ie odvody a dlh\u0161ia PN-ka na pleciach firmy<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><span>Konsolid\u00e1cia sa priamo dot\u00fdka ceny pr\u00e1ce. Zamestn\u00e1vatelia aj zamestnanci zaplatia viac na zdravotnom poisten\u00ed.<\/span><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><b>Preh\u013ead odvodov\u00fdch zmien:<\/b><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><span>Zdravotn\u00e9 poistenie: Zvy\u0161uje sa o 1 percentu\u00e1lny bod (Zamestnanec: 5 %, Zamestn\u00e1vate\u013e: 11 %).<\/span><\/li>\n\n\n\n<li><span>N\u00e1hrada pr\u00edjmu pri PN: Zamestn\u00e1vate\u013e po novom plat\u00ed chor\u00e9mu zamestnancovi prv\u00fdch 14 dn\u00ed (doteraz 10 dn\u00ed). Soci\u00e1lna pois\u0165ov\u0148a vypl\u00e1ca nemocensk\u00e9 a\u017e od 15. d\u0148a.<\/span><\/li>\n\n\n\n<li><span>Celkov\u00e1 cena pr\u00e1ce: K hrubej mzde si zamestn\u00e1vate\u013e mus\u00ed pripo\u010d\u00edta\u0165 36,2 % na odvodoch.<\/span><\/li>\n<\/ul>\n\n\n\n<h2 id=\"4-boj-proti-svarcsystemu\" class=\"wp-block-heading\"><strong>4. Boj proti \u201e\u0160varcsyst\u00e9mu\u201c<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><span>Z\u00e1konn\u00edk pr\u00e1ce men\u00ed defin\u00edciu z\u00e1vislej pr\u00e1ce. Zo znakov vypad\u00e1va podmienka \u201epracovn\u00e9ho \u010dasu ur\u010den\u00e9ho zamestn\u00e1vate\u013eom\u201c. \u010co to znamen\u00e1 v praxi? In\u0161pektor\u00e1t pr\u00e1ce bude m\u00f4c\u0165 \u013eah\u0161ie ozna\u010di\u0165 spolupr\u00e1cu so \u017eivnostn\u00edkom za neleg\u00e1lne zamestn\u00e1vanie, aj ke\u010f si \u017eivnostn\u00edk ur\u010duje \u010das pr\u00e1ce s\u00e1m. Ak rob\u00ed pr\u00e1cu, ktor\u00e1 m\u00e1 charakter zamestnania, mal by by\u0165 na TPP.<\/span><\/p>\n\n\n\n<h2 id=\"5-dane-nova-progresia-pre-manazerov\" class=\"wp-block-heading\"><strong>5. Dane: Nov\u00e1 progresia pre mana\u017e\u00e9rov<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><span>Zav\u00e1dzaj\u00fa sa nov\u00e9 da\u0148ov\u00e9 p\u00e1sma. K\u00fdm be\u017en\u00fd zamestnanec plat\u00ed 19 %, vysokopr\u00edjmov\u00ed zamestnanci (mana\u017ement) m\u00f4\u017eu spadn\u00fa\u0165 do p\u00e1siem 25 %, 30 % a\u017e 35 %.<\/span><\/p>\n\n\n\n<h2 id=\"6-kratenie-davky-v-nezamestnanosti-koniec-fixnej-podpory\" class=\"wp-block-heading\"><strong>6. Kr\u00e1tenie d\u00e1vky v nezamestnanosti: Koniec fixnej podpory<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><span>Od 1. janu\u00e1ra 2026 sa men\u00ed <\/span><a href=\"https:\/\/www.socpoist.sk\/news\/zmena-2026-vyska-davka-v-nezamestnanosti-sa-bude-postupne-znizovat\"><span>syst\u00e9m vypl\u00e1cania podpory v nezamestnanosti<\/span><\/a><span>. K\u00fdm doteraz ste dost\u00e1vali rovnak\u00fa sumu po\u010das cel\u00fdch 6 mesiacov, po novom bude d\u00e1vka po prvom \u0161tvr\u0165roku prudko klesa\u0165.<\/span><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><b>1. a\u017e 3. mesiac:<\/b><span> Dost\u00e1vate pln\u00fa v\u00fd\u0161ku d\u00e1vky, teda <\/span><b>50 %<\/b><span> denn\u00e9ho vymeriavacieho z\u00e1kladu (cca polovica hrubej mzdy).<\/span><\/li>\n\n\n\n<li><b>4. mesiac:<\/b><span> D\u00e1vka kles\u00e1 na <\/span><b>40 %<\/b><span>.<\/span><\/li>\n\n\n\n<li><b>5. mesiac:<\/b><span> D\u00e1vka kles\u00e1 na <\/span><b>30 %<\/b><span>.<\/span><\/li>\n\n\n\n<li><b>6. mesiac:<\/b><span> D\u00e1vka kles\u00e1 na <\/span><b>20 %<\/b><span>.<\/span><\/li>\n<\/ul>\n\n\n\n<blockquote class=\"wp-block-quote blockquote--tip is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\"><b>Praktick\u00fd dopad:<\/b><span> Ak ste zar\u00e1bali napr\u00edklad 1 500 \u20ac v hrubom, v prv\u00fdch troch mesiacoch dostanete podporu pribli\u017ene 764 \u20ac mesa\u010dne. Av\u0161ak v \u0161iestom mesiaci v\u00e1m Soci\u00e1lna pois\u0165ov\u0148a vyplat\u00ed u\u017e len pribli\u017ene <\/span><b>305 \u20ac<\/b><span>. Celkovo tak nezamestnan\u00fd s tak\u00fdmto pr\u00edjmom pr\u00edde po\u010das polroka o takmer <\/span><b>1 000 \u20ac<\/b><span> v porovnan\u00ed so star\u00fdmi pravidlami.<\/span><\/p>\n<\/blockquote>\n\n\n\n<h2 id=\"7-transparentne-odmenovanie-koniec-mzdovych-tajomstiev\" class=\"wp-block-heading\"><strong>7. Transparentn\u00e9 odme\u0148ovanie: Koniec mzdov\u00fdch tajomstiev<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><span>Od j\u00fana 2026 nadob\u00fada \u00fa\u010dinnos\u0165 nov\u00e1 legislat\u00edva o transparentnosti v odme\u0148ovan\u00ed (transpoz\u00edcia smernice E\u00da 2023\/970). Jej cie\u013eom je odstr\u00e1ni\u0165 neod\u00f4vodnen\u00e9 rozdiely v platoch, najm\u00e4 medzi mu\u017emi a \u017eenami.<\/span><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><b>Z\u00e1kaz ot\u00e1zky na predch\u00e1dzaj\u00faci plat:<\/b><span> Zamestn\u00e1vate\u013e sa v\u00e1s pri pohovore u\u017e nebude m\u00f4c\u0165 p\u00fdta\u0165 na va\u0161u predo\u0161l\u00fa mzdu. M\u00e1 sa t\u00fdm zamedzi\u0165 prenosu historicky n\u00edzkeho ohodnotenia do novej pr\u00e1ce.<\/span><\/li>\n\n\n\n<li><b>Povinn\u00e9 platov\u00e9 rozsahy:<\/b><span> Hoci je zverej\u0148ovanie sumy v inzer\u00e1te na Slovensku povinn\u00e9 u\u017e dlh\u0161ie, po novom bud\u00fa musie\u0165 by\u0165 mzdov\u00e9 \u0161trukt\u00fary zalo\u017een\u00e9 na objekt\u00edvnych a rodovo neutr\u00e1lnych krit\u00e9ri\u00e1ch.<\/span><\/li>\n\n\n\n<li><b>Pr\u00e1vo na inform\u00e1cie:<\/b><span> Ka\u017ed\u00fd zamestnanec bude ma\u0165 pr\u00e1vo po\u017eiada\u0165 o inform\u00e1cie o priemernej \u00farovni odme\u0148ovania zamestnancov, ktor\u00ed vykon\u00e1vaj\u00fa rovnak\u00fa alebo porovnate\u013en\u00fa pr\u00e1cu.<\/span><\/li>\n\n\n\n<li><b>Reporting pre v\u00e4\u010d\u0161ie firmy:<\/b><span> Spolo\u010dnosti nad 100 zamestnancov bud\u00fa musie\u0165 pravidelne reportova\u0165 rodov\u00e9 rozdiely v odme\u0148ovan\u00ed. Ak zistia rozdiel v\u00e4\u010d\u0161\u00ed ako 5 %, ktor\u00fd nie je objekt\u00edvne zd\u00f4vodnen\u00fd, bud\u00fa musie\u0165 vykona\u0165 n\u00e1pravn\u00e9 opatrenia.<\/span><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><span>Viac o tom, ako nastavi\u0165 spravodliv\u00fd syst\u00e9m a \u010do v\u0161etko t\u00e1to zmena v praxi obn\u00e1\u0161a, sa do\u010d\u00edtate v \u010dl\u00e1nku<\/span><a href=\"https:\/\/www.sloneek.com\/sk\/blog\/transparentne-odmenovanie-jun-2026\/\"> <span>Transparentn\u00e9 odme\u0148ovanie: \u010co firmy musia urobi\u0165 do j\u00fana 2026<\/span><\/a><span>.<\/span><\/p>\n\n\n\n<h2 id=\"8-pozitivne-novinky-rekreacia-aj-pre-vasich-rodicov\" class=\"wp-block-heading\"><strong>8. Pozit\u00edvne novinky: Rekre\u00e1cia aj pre va\u0161ich rodi\u010dov<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><span>Pr\u00edspevok na rekre\u00e1ciu (max. 275 \u20ac\/rok) z\u00edskava nov\u00fd rozmer. Zamestnanec ho po novom m\u00f4\u017ee uplatni\u0165 aj na rekrea\u010dn\u00fd pobyt svojich vlastn\u00fdch rodi\u010dov. Podmienkou zost\u00e1va firma nad 49 zamestnancov a trvanie pomeru aspo\u0148 24 mesiacov.<\/span><\/p>\n\n\n\n<h2 id=\"9-vyplacanie-vyssich-maximalnych-sum-na-nemocenske-materske-tehotenske-a-osetrovne\" class=\"wp-block-heading\"><strong>9. Vypl\u00e1canie vy\u0161\u0161\u00edch maxim\u00e1lnych s\u00fam na nemocensk\u00e9, matersk\u00e9, tehotensk\u00e9 a o\u0161etrovn\u00e9<\/strong><\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><b>Typ d\u00e1vky<\/b><\/td><td><b>Denn\u00e9 maximum<\/b><\/td><td><b>Max. mesa\u010dne (30 dn\u00ed)<\/b><\/td><td><b>Max. mesa\u010dne (31 dn\u00ed)<\/b><\/td><\/tr><tr><td><b>Nemocensk\u00e9 (PN)<\/b><\/td><td><b>55,11 \u20ac<\/b><\/td><td><span>1 653,50 \u20ac<\/span><\/td><td><span>1 708,60 \u20ac<\/span><\/td><\/tr><tr><td><b>Matersk\u00e9<\/b><\/td><td><b>75,16 \u20ac<\/b><\/td><td><span>2 254,70 \u20ac<\/span><\/td><td><span>2 329,90 \u20ac<\/span><\/td><\/tr><tr><td><b>Tehotensk\u00e9<\/b><\/td><td><b>15,03 \u20ac<\/b><\/td><td><span>451,00 \u20ac<\/span><\/td><td><span>466,00 \u20ac<\/span><\/td><\/tr><tr><td><b>O\u0161etrovn\u00e9 (O\u010cR)<\/b><\/td><td><b>55,11 \u20ac<\/b><\/td><td><span>771,70 \u20ac (za 14 dn\u00ed)<\/span><\/td><td><span>\u2014<\/span><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<ul class=\"wp-block-list\">\n<li><span>Nemocensk\u00e9 (PN): Ak ochoriete v roku 2026, Soci\u00e1lna pois\u0165ov\u0148a v\u00e1m vyplat\u00ed maxim\u00e1lne 1 708,60 \u20ac (pri 31-d\u0148ovom mesiaci). Pripom\u00edname, \u017ee prv\u00fdch 14 dn\u00ed po novom plat\u00ed zamestn\u00e1vate\u013e.<\/span><\/li>\n\n\n\n<li><span>Matersk\u00e9: Maxim\u00e1lne mesa\u010dn\u00e9 matersk\u00e9 presiahne hranicu 2 300 \u20ac za 31 dn\u00ed.<\/span><\/li>\n\n\n\n<li><span>Tehotensk\u00e9: Bud\u00face mami\u010dky m\u00f4\u017eu dosta\u0165 od 4. mesiaca tehotenstva maxim\u00e1lne 466 \u20ac mesa\u010dne.<\/span><\/li>\n\n\n\n<li><span>O\u0161etrovn\u00e9 (kr\u00e1tkodob\u00e9): Vypl\u00e1ca sa najviac 14 dn\u00ed, pri\u010dom maxim\u00e1lna suma za toto obdobie je 771,70 \u20ac.<\/span><\/li>\n\n\n\n<li><span>Dlhodob\u00e9 o\u0161etrovn\u00e9: Pri dlhodobom o\u0161etrovnom, ktor\u00e9 m\u00f4\u017ee Soci\u00e1lna pois\u0165ov\u0148a po splnen\u00ed z\u00e1konn\u00fdch podmienok vypl\u00e1ca\u0165 najviac 90 dn\u00ed, bude jeho maxim\u00e1lna v\u00fd\u0161ka 1 653,50 eura mesa\u010dne pri 30-d\u0148ovom kalend\u00e1rnom mesiaci, resp. 1 708,60 eura\u00a0 mesa\u010dne pri 31 d\u0148ovom kalend\u00e1rnom mesiaci.<\/span><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><span>Zdroj: <\/span><a href=\"https:\/\/www.socpoist.sk\/socialne-poistenie\/zmeny-v-socialnom-poisteni\/najdolezitejsie-zmeny-v-socialnom-poisteni-od-1-1\"><span>Soci\u00e1lna pois\u0165ov\u0148a<\/span><\/a><\/p>\n\n\n\n<blockquote class=\"wp-block-quote blockquote--tip is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\"><span>TIP: Manu\u00e1lne sledovanie zmien u desiatok \u010di stoviek zamestnancov pri takto komplexnej reforme zvy\u0161uje riziko ch\u00fdb a n\u00e1sledn\u00fdch pok\u00fat od In\u0161pektor\u00e1tu pr\u00e1ce alebo da\u0148ov\u00e9ho \u00faradu. <\/span><a href=\"https:\/\/www.sloneek.com\/sk\/\"><b>Sloneek<\/b><\/a><b> vie prebra\u0165 operat\u00edvu na seba<\/b><span>, aby sa HR t\u00edmy mohli s\u00fastredi\u0165 na strategickej\u0161ie veci, napr. komunik\u00e1ciu t\u00fdchto zmien smerom k \u013eu\u010fom.<\/span><\/p>\n<\/blockquote>\n\n\n\n<h2 id=\"zmeny-pre-szco\" class=\"wp-block-heading\"><strong>Zmeny pre SZ\u010cO<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><span>Pre \u017eivnostn\u00edkov (SZ\u010cO) je rok 2026 kritick\u00fd, preto\u017ee doch\u00e1dza k s\u00fabehu viacer\u00fdch zmien: rastie vymeriavac\u00ed z\u00e1klad, zvy\u0161uje sa sadzba zdravotn\u00fdch odvodov a zav\u00e1dza sa pr\u00edsnej\u0161ie kr\u00e1tenie da\u0148ov\u00e9ho bonusu pri vy\u0161\u0161\u00edch ziskoch.<\/span><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><span>Tu je podrobn\u00fd preh\u013ead zmien \u0161pecificky pre SZ\u010cO:<\/span><\/p>\n\n\n\n<h3 id=\"1-odvody-dvojite-zvysenie\" class=\"wp-block-heading\"><strong>1. Odvody: Dvojit\u00e9 zv\u00fd\u0161enie<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><span>\u017divnostn\u00edci poc\u00edtia n\u00e1rast odvodov najv\u00fdraznej\u0161ie. Minim\u00e1lne mesa\u010dn\u00e9 odvody (soci\u00e1lne + zdravotn\u00e9) st\u00fapnu z 344,27 \u20ac v roku 2025 na 425,03 \u20ac v roku 2026.<\/span><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><span>Zdravotn\u00e9 poistenie: Sadzba pre SZ\u010cO sa zvy\u0161uje z 15 % na 16 % (pre osoby so Z\u0164P zo 7,5 % na 8 %).<\/span><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><span>Minim\u00e1lny mesa\u010dn\u00fd preddavok: Zvy\u0161uje sa na 121,92 \u20ac (zo 107,25 \u20ac).<\/span><\/li>\n\n\n\n<li><span>T\u00fato sumu mus\u00edte v novej v\u00fd\u0161ke zaplati\u0165 prv\u00fdkr\u00e1t do 9. febru\u00e1ra 2026 (za janu\u00e1r).<\/span><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><span>Soci\u00e1lne poistenie: Tu doch\u00e1dza k z\u00e1sadnej syst\u00e9movej zmene. Minim\u00e1lny vymeriavac\u00ed z\u00e1klad sa u\u017e nebude po\u010d\u00edta\u0165 ako 50 %, ale ako 60 % z priemernej mzdy spred dvoch rokov.<\/span><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><span>Minim\u00e1lny mesa\u010dn\u00fd odvod: Zvy\u0161uje sa na 303,11 \u20ac (z 237,02 \u20ac).<\/span><\/li>\n\n\n\n<li><span>Maxim\u00e1lny vymeriavac\u00ed z\u00e1klad: St\u00fapa na 16 764 \u20ac mesa\u010dne (maxim\u00e1lny odvod je 5 557,26 \u20ac).<\/span><\/li>\n<\/ul>\n\n\n\n<h3 id=\"2-dane-a-prijmova-brzda-na-danovy-bonus\" class=\"wp-block-heading\"><strong>2. Dane a \"Pr\u00edjmov\u00e1 brzda\" na da\u0148ov\u00fd bonus<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><span>Pre SZ\u010cO platia rovnak\u00e9 sumy bonusu (100 \u20ac do 15 r. \/ 50 \u20ac do 18 r.), ale sp\u00f4sob, ak\u00fdm sa bonus kr\u00e1ti, je pri podnikan\u00ed \u0161pecifick\u00fd.<\/span><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><span>Percentu\u00e1lny limit: V\u00fd\u0161ka bonusu je obmedzen\u00e1 percentom z v\u00e1\u0161ho \u010diastkov\u00e9ho z\u00e1kladu dane (napr. pri 1 die\u0165ati je to 29 %, pri 2 de\u0165och 36 %). Ak m\u00e1te n\u00edzky z\u00e1klad dane, nedostanete pln\u00fd bonus.<\/span><\/li>\n\n\n\n<li><span>Kr\u00e1tenie pri vysokom zisku: Ak v\u00e1\u0161 ro\u010dn\u00fd z\u00e1klad dane presiahne cca 27 432 \u20ac (\u010do zodpoved\u00e1 priemernej mesa\u010dnej hrubej mzde cca 2 480 \u20ac v prepo\u010dte), bonus sa za\u010d\u00edna postupne zni\u017eova\u0165.<\/span><\/li>\n\n\n\n<li><span>V\u00fdpo\u010det kr\u00e1tenia: Za ka\u017ed\u00e9 euro nad limit sa bonus na ka\u017ed\u00e9 die\u0165a zn\u00ed\u017ei o 1\/10 rozdielu. Pri vysok\u00fdch pr\u00edjmoch (nad 40 000 \u20ac ro\u010dne) tak m\u00f4\u017eete o bonus pr\u00eds\u0165 \u00faplne.<\/span><\/li>\n<\/ul>\n\n\n\n<h3 id=\"3-koniec-dlhych-odvodovych-prazdnin\" class=\"wp-block-heading\"><strong>3. Koniec dlh\u00fdch \"Odvodov\u00fdch pr\u00e1zdnin\"<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><span>Toto je ve\u013ek\u00e1 zmena pre nov\u00fdch podnikate\u013eov. Doteraz za\u010d\u00ednaj\u00faci \u017eivnostn\u00edk spravidla neplatil soci\u00e1lne odvody minim\u00e1lne prv\u00fd rok (pod\u013ea d\u00e1tumu vzniku a v\u00fd\u0161ky pr\u00edjmu).<\/span><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><span>Nov\u00e9 pravidlo: Povinn\u00e9 soci\u00e1lne poistenie vznikne u\u017e od prv\u00e9ho d\u0148a 6. kalend\u00e1rneho mesiaca po za\u010dat\u00ed podnikania, a to bez oh\u013eadu na v\u00fd\u0161ku pr\u00edjmu.<\/span><\/li>\n\n\n\n<li><span>Soci\u00e1lny mikro-odvod: Pre t\u00fdch, ktor\u00ed za\u010dali podnika\u0165 v roku 2025 alebo 2026, vznik\u00e1 od 1. 7. 2026 povinnos\u0165 plati\u0165 minim\u00e1lne 131,34 \u20ac mesa\u010dne u\u017e po polroku podnikania.<\/span><\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-image\"><a href=\"https:\/\/www.sloneek.com\/sk\/trial\/\"><img loading=\"lazy\" decoding=\"async\" width=\"1200\" height=\"453\" src=\"https:\/\/www.sloneek.com\/wp-content\/uploads\/2024\/12\/sloneek-zvladne-hr-venujte-ludom.webp\" alt=\"Sloneek zvl\u00e1dne HR.\u2028Vy sa venujte \u013eu\u010fom.\" class=\"wp-image-38429\" srcset=\"https:\/\/www.sloneek.com\/wp-content\/uploads\/2024\/12\/sloneek-zvladne-hr-venujte-ludom.webp 1200w, https:\/\/www.sloneek.com\/wp-content\/uploads\/2024\/12\/sloneek-zvladne-hr-venujte-ludom-300x113.webp 300w, https:\/\/www.sloneek.com\/wp-content\/uploads\/2024\/12\/sloneek-zvladne-hr-venujte-ludom-1024x387.webp 1024w, https:\/\/www.sloneek.com\/wp-content\/uploads\/2024\/12\/sloneek-zvladne-hr-venujte-ludom-768x290.webp 768w, https:\/\/www.sloneek.com\/wp-content\/uploads\/2024\/12\/sloneek-zvladne-hr-venujte-ludom-119x45.webp 119w, https:\/\/www.sloneek.com\/wp-content\/uploads\/2024\/12\/sloneek-zvladne-hr-venujte-ludom-98x37.webp 98w, https:\/\/www.sloneek.com\/wp-content\/uploads\/2024\/12\/sloneek-zvladne-hr-venujte-ludom-576x217.webp 576w, https:\/\/www.sloneek.com\/wp-content\/uploads\/2024\/12\/sloneek-zvladne-hr-venujte-ludom-1040x393.webp 1040w, https:\/\/www.sloneek.com\/wp-content\/uploads\/2024\/12\/sloneek-zvladne-hr-venujte-ludom-200x76.webp 200w, https:\/\/www.sloneek.com\/wp-content\/uploads\/2024\/12\/sloneek-zvladne-hr-venujte-ludom-20x8.webp 20w, https:\/\/www.sloneek.com\/wp-content\/uploads\/2024\/12\/sloneek-zvladne-hr-venujte-ludom-30x11.webp 30w, https:\/\/www.sloneek.com\/wp-content\/uploads\/2024\/12\/sloneek-zvladne-hr-venujte-ludom-45x17.webp 45w, https:\/\/www.sloneek.com\/wp-content\/uploads\/2024\/12\/sloneek-zvladne-hr-venujte-ludom-65x25.webp 65w, https:\/\/www.sloneek.com\/wp-content\/uploads\/2024\/12\/sloneek-zvladne-hr-venujte-ludom-68x26.webp 68w, https:\/\/www.sloneek.com\/wp-content\/uploads\/2024\/12\/sloneek-zvladne-hr-venujte-ludom-240x91.webp 240w, https:\/\/www.sloneek.com\/wp-content\/uploads\/2024\/12\/sloneek-zvladne-hr-venujte-ludom-270x102.webp 270w, https:\/\/www.sloneek.com\/wp-content\/uploads\/2024\/12\/sloneek-zvladne-hr-venujte-ludom-180x68.webp 180w, https:\/\/www.sloneek.com\/wp-content\/uploads\/2024\/12\/sloneek-zvladne-hr-venujte-ludom-437x165.webp 437w, https:\/\/www.sloneek.com\/wp-content\/uploads\/2024\/12\/sloneek-zvladne-hr-venujte-ludom-63x24.webp 63w, https:\/\/www.sloneek.com\/wp-content\/uploads\/2024\/12\/sloneek-zvladne-hr-venujte-ludom-61x23.webp 61w, https:\/\/www.sloneek.com\/wp-content\/uploads\/2024\/12\/sloneek-zvladne-hr-venujte-ludom-400x151.webp 400w, https:\/\/www.sloneek.com\/wp-content\/uploads\/2024\/12\/sloneek-zvladne-hr-venujte-ludom-810x306.webp 810w, https:\/\/www.sloneek.com\/wp-content\/uploads\/2024\/12\/sloneek-zvladne-hr-venujte-ludom-690x260.webp 690w, https:\/\/www.sloneek.com\/wp-content\/uploads\/2024\/12\/sloneek-zvladne-hr-venujte-ludom-84x32.webp 84w, https:\/\/www.sloneek.com\/wp-content\/uploads\/2024\/12\/sloneek-zvladne-hr-venujte-ludom-1000x378.webp 1000w, https:\/\/www.sloneek.com\/wp-content\/uploads\/2024\/12\/sloneek-zvladne-hr-venujte-ludom-500x189.webp 500w, https:\/\/www.sloneek.com\/wp-content\/uploads\/2024\/12\/sloneek-zvladne-hr-venujte-ludom-800x302.webp 800w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/a><\/figure>\n\n\n\n<h3 id=\"rychly-prehlad-pre-szco-v-roku-2026\" class=\"wp-block-heading\"><strong>R\u00fdchly preh\u013ead pre SZ\u010cO v roku 2026:<\/strong><\/h3>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><span>Polo\u017eka<\/span><\/td><td><span>Rok 2025<\/span><\/td><td><span>Rok 2026<\/span><\/td><\/tr><tr><td><span>Min. zdravotn\u00e9 odvody<\/span><\/td><td><span>107,25 \u20ac<\/span><\/td><td><span>121,92 \u20ac<\/span><\/td><\/tr><tr><td><span>Min. soci\u00e1lne odvody<\/span><\/td><td><span>237,02 \u20ac<\/span><\/td><td><span>303,11 \u20ac<\/span><\/td><\/tr><tr><td><span>Spolu minim\u00e1lne<\/span><\/td><td><span>344,27 \u20ac<\/span><\/td><td><span>425,03 \u20ac<\/span><\/td><\/tr><tr><td><span>Odvodov\u00e9 pr\u00e1zdniny<\/span><\/td><td><span>cca 12-18 mesiacov<\/span><\/td><td><span>max. 6 mesiacov<\/span><\/td><\/tr><tr><td><span>Pau\u0161\u00e1lne v\u00fddavky<\/span><\/td><td><span>60 % (max. 20k)<\/span><\/td><td><span>60 % (max. 20k)<\/span><\/td><\/tr><\/tbody><\/table><\/figure>\n","protected":false},"featured_media":53517,"template":"","meta":{"_acf_changed":false,"_acf":"","inline_featured_image":false,"footnotes":""},"class_list":["post-53503","blog","type-blog","status-publish","has-post-thumbnail","hentry","blog_categories-zmeny-hr-zakonu-sk"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.8 (Yoast SEO v28.3) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Legislat\u00edvne zmeny 2026: dane, odvody a mzdy | Sloneek<\/title>\n<meta name=\"description\" content=\"Legislat\u00edvne zmeny 2026 prin\u00e1\u0161aj\u00fa 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