[{"@context":"https:\/\/schema.org\/","@type":"Article","@id":"https:\/\/www.ror.sk\/zivnostnici-na-slovensku\/#Article","mainEntityOfPage":"https:\/\/www.ror.sk\/zivnostnici-na-slovensku\/","headline":"\u017divnostn\u00edci  na Slovensku","name":"\u017divnostn\u00edci  na Slovensku","description":"Be\u017en\u00fd \u017eivnostn\u00edk to na Slovensku nem\u00e1 jednoduch\u00e9. D\u00f4kazom s\u00fa aj neust\u00e1le narastaj\u00face sumy odvodov do<a href=\"https:\/\/www.ror.sk\/zivnostnici-na-slovensku\/\" class=\"bizfit-read-more\">Continue Reading<i class=\"fa fa-long-arrow-right\" aria-hidden=\"true\"><\/i><\/a>","datePublished":"2023-06-30","dateModified":"2024-05-30","author":{"@type":"Person","@id":"https:\/\/www.ror.sk\/author\/#Person","name":"","url":"https:\/\/www.ror.sk\/author\/","identifier":1,"image":{"@type":"ImageObject","@id":"https:\/\/secure.gravatar.com\/avatar\/212a6ea425a80cff3df937dbbc230f07127cee4fead311d1e3d946308365d666?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/212a6ea425a80cff3df937dbbc230f07127cee4fead311d1e3d946308365d666?s=96&d=mm&r=g","height":96,"width":96}},"publisher":{"@type":"Organization","name":"ror.sk","logo":{"@type":"ImageObject","@id":"\/logo.png","url":"\/logo.png","width":600,"height":60}},"image":{"@type":"ImageObject","@id":"https:\/\/www.ror.sk\/wp-content\/uploads\/job-5382501_640_4.jpg","url":"https:\/\/www.ror.sk\/wp-content\/uploads\/job-5382501_640_4.jpg","height":0,"width":0},"url":"https:\/\/www.ror.sk\/zivnostnici-na-slovensku\/","about":["Ekonomika"],"wordCount":374,"articleBody":"Be\u017en\u00fd \u017eivnostn\u00edk to na Slovensku nem\u00e1 jednoduch\u00e9. D\u00f4kazom s\u00fa aj neust\u00e1le narastaj\u00face sumy odvodov do zdravotnej a soci\u00e1lnej pois\u0165ovne. Tak ako ka\u017ed\u00fd rok aj tento prin\u00e1\u0161a zmeny vo v\u00fd\u0161kach s\u00fam platn\u00fdch pre odvody do soci\u00e1lnej a zdravotnej pois\u0165ovne. R\u00e1tanie ich najni\u017e\u0161ej v\u00fd\u0161ky ovplyv\u0148uje v\u00fd\u0161ka vymeriavacieho z\u00e1kladu. Pre soci\u00e1lnu pois\u0165ov\u0148u sa pou\u017e\u00edva 33,15%.\u00a0Tak\u017ee pre rok 2024 je platn\u00e1 minim\u00e1lna suma\u00a0216,13 eur. Do soci\u00e1lnej pois\u0165ovne aktu\u00e1lne odv\u00e1dza minim\u00e1lnu v\u00fd\u0161ku odvodov a\u017e 80% \u017eivnostn\u00edkov. \u010co je rozhodne zauj\u00edmav\u00fdm poznatkom. V pr\u00edpade zdravotn\u00fdch odvodov postupuje \u017eivnostn\u00edk ve\u013emi podobne.Tak isto ako tie soci\u00e1lne, sa ka\u017ed\u00fdm rokom menia a je potrebn\u00e9 preto sledova\u0165 aktu\u00e1lnu situ\u00e1ciu. Napr\u00edklad od 1.1.2024 prin\u00e1\u0161a novela z\u00e1kona v r\u00e1mci konsolida\u010dn\u00e9ho bal\u00ed\u010dka nav\u00fd\u0161enie. To znamen\u00e1 zv\u00fd\u0161enie platieb poistn\u00e9ho v prechodnom obdob\u00ed rokov 2024 a\u017e 2027. Predpoklad\u00e1 sa, \u017ee do\u010dasn\u00e9 zv\u00fd\u0161enie zdravotn\u00fdch odvodov prispeje k stabiliz\u00e1cii ekonomiky Slovenska. Rozli\u0161ujeme ale r\u00f4zne platby zdravotn\u00e9ho poistenia. Nako\u013eko osoby so zdravotn\u00fdm postihnut\u00edm maj\u00fa rozdielne sadzby platieb. Teda oproti klasick\u00fdm 15% je to iba polovica. Ch\u00e1peme ako 7,5%.V praxi to teda vyzer\u00e1 pre be\u017en\u00e9ho \u017eivnostn\u00edka na povinnos\u0165 odvies\u0165 minim\u00e1lnu sumu 97,80eur ako odvod do zdravotnej pois\u0165ovne. Av\u0161ak pre zdravotne znev\u00fdhodnen\u00e9 osoby je toto suma 48,90 eur. Pre rekapitul\u00e1ciu teda minim\u00e1lne odvody SZ\u010cO pre rok 2024 predstavuj\u00fa spolu 313,93 eur. Ak je SZ\u010cO zdravotne znev\u00fdhodnen\u00e1 je t\u00e1to suma spolu 265,03 eur. Minim\u00e1lne odvody pre SZ\u010cO teda oproti minul\u00e9mu roku st\u00fapli o 28,44 eur. Nesmieme ale zab\u00fada\u0165 ani na d\u00e1tum splatnosti, ktor\u00fd tieto odvody maj\u00fa. A to do 8. d\u0148a po skon\u010den\u00ed kalend\u00e1rneho mesiaca, za predch\u00e1dzaj\u00faci kalend\u00e1rny mesiac.\u00a0By\u0165 \u017eivnostn\u00edkom teda nie je tak\u00e9 jednoduch\u00e9 a \u010dasto je n\u00e1ro\u010dn\u00e9 obh\u00e1ji\u0165 si svoj zisk. Treba preto po\u010d\u00edta\u0165 po\u010das podnikania nielen s n\u00e1kladmi na podnikanie ale aj s odvodmi a poplatkami, ktor\u00e9 neodmyslite\u013ene k \u017eivnosti patria                                                                                                                                                                                                                                                                                                                                                                                        4.4\/5 - (17 votes)        "},{"@context":"https:\/\/schema.org\/","@type":"BreadcrumbList","itemListElement":[{"@type":"ListItem","position":1,"name":"\u017divnostn\u00edci  na Slovensku","item":"https:\/\/www.ror.sk\/zivnostnici-na-slovensku\/#breadcrumbitem"}]}]