Zatia\u013e \u010do da\u0148ovn\u00edci s ni\u017e\u0161\u00edmi pr\u00edjmami uplatnia 15 % sadzbu dane, da\u0148ovn\u00edci s vy\u0161\u0161\u00edmi pr\u00edjmami zdania svoje pr\u00edjmy 23 % sadzbou dane.<\/p>\n\n\n\n
V roku 2021 do\u0161lo k zru\u0161eniu solid\u00e1rnej dane, v\u010faka ktorej tzv. bohat\u0161\u00ed poplatn\u00edci odv\u00e1dzali \u0161t\u00e1tu zo svojho pr\u00edjmu vy\u0161\u0161iu da\u0148 ako ostatn\u00ed poplatn\u00edci. Pokia\u013e ale st\u00e1le patr\u00edte k t\u00fdm bohat\u0161\u00edm poplatn\u00edkom, m\u00f4\u017ee sa v\u00e1s t\u00fdka\u0165 zaveden\u00e1 progres\u00edvna sadzba dane z pr\u00edjmov.<\/p>\n\n\n\n
Z\u00e1kon o daniach z pr\u00edjmov okrem in\u00e9ho definuje sadzby a v\u00fdpo\u010det dane pre z\u00e1klad dane. Konkr\u00e9tne ustanovenie v \u00a7 16 sa zaober\u00e1 sadzbou a v\u00fdpo\u010dtom dane u fyzick\u00fdch os\u00f4b a ustanovuje, \u017ee sadzba dane je 15 % alebo 23 %, a to v z\u00e1vislosti od v\u00fd\u0161ky z\u00e1kladu dane.<\/p>\n\n\n\n
Sadzba dane vo v\u00fd\u0161ke 15 % sa t\u00fdka t\u00fdch poplatn\u00edkov, ktor\u00ed maj\u00fa pr\u00edjmy do 48-n\u00e1sobku priemernej mzdy. Len \u010do v\u0161ak bude da\u0148ovn\u00edk z\u00e1klad dane presahova\u0165 48-n\u00e1sobok priemernej mzdy, zdan\u00ed svoje pr\u00edjmy nad tento z\u00e1klad sadzbou dane vo v\u00fd\u0161ke 23 %.<\/p>\n\n\n\n
V\u00fdsledn\u00e1 da\u0148 sa n\u00e1sledne vypo\u010d\u00edta zo z\u00e1kladu dane, ktor\u00fd je zn\u00ed\u017een\u00fd o nezdanite\u013en\u00e9 sumy z\u00e1kladu dane ao odpo\u010d\u00edtate\u013en\u00e9 polo\u017eky od z\u00e1kladu dane. Z\u00e1klad dane sa zaokr\u00fah\u013euje na cel\u00e9 stokorun\u00e1\u010dky dole. Da\u0148 je n\u00e1sledne vypo\u010d\u00edtan\u00e1 ako s\u00fa\u010det s\u00fa\u010dinov pr\u00edslu\u0161nej \u010dasti tak\u00e9ho z\u00e1kladu dane a sadzby pre t\u00fato \u010das\u0165 z\u00e1kladu dane.<\/p>\n\n\n\n
Priemern\u00e1 mzda
Priemern\u00e1 mzda v roku 2021 bola 35 441 K\u010d. Pre pos\u00fadenie hranice 48-n\u00e1sobku sa tak mesa\u010dn\u00e1 priemern\u00e1 mzda vyn\u00e1sob\u00ed \u0161tyridsiatich \u00f4smich – teda 1 701 168 K\u010d. Pre rok 2022 bola stanoven\u00e1 priemern\u00e1 mzda vo v\u00fd\u0161ke 38 911 K\u010d, \u010do pri vyn\u00e1soben\u00ed \u0161tyridsiatich \u00f4smich vych\u00e1dza na 1 867 728 K\u010d.<\/p>\n\n\n\n
Zdanenie pr\u00edjmov v praxi
Zavedenie druhej sadzby dane na pr\u00edjmy fyzick\u00fdch os\u00f4b sa u da\u0148ovn\u00edkov prejav\u00ed tak, \u017ee pr\u00edjmy do stanoven\u00e9ho limitu bud\u00fa zdanen\u00e9 ni\u017e\u0161ou sadzbou dane, teda 15 %, a pr\u00edjmy, ktor\u00e9 stanoven\u00fa hranicu presiahnu, bud\u00fa zdanen\u00e9 sadzbou dane vo v\u00fd\u0161ke 23 %.<\/p>\n\n\n\n
Pokia\u013e teda da\u0148ovn\u00edk dosiahne tak\u00e9 pr\u00edjmy za rok 2022, kedy v\u00fdsledn\u00fdm z\u00e1kladom dane bude z\u00e1klad vo v\u00fd\u0161ke 2 500 000 Sk, rozdelia sa jeho pr\u00edjmy na zdanenie nasledovne. Z\u00e1klad dane do v\u00fd\u0161ky 1 867 728 Sk bude zda\u0148ovan\u00fd ni\u017e\u0161ou sadzbou dane a zost\u00e1vaj\u00faci rozdiel 632 272 Sk bude zdanen\u00fd vy\u0161\u0161ou sadzbou dane.<\/p>\n\n\n\n
Ak\u00e9 v\u0161etky pr\u00edjmy sa dan\u00ed vy\u0161\u0161ou sadzbou dane?
Zatia\u013e \u010do solid\u00e1rne zv\u00fd\u0161enie dane sa t\u00fdkalo hlavne pr\u00edjmov zo z\u00e1vislej a samostatnej \u010dinnosti, tj akt\u00edvnych pr\u00edjmov da\u0148ov\u00fdch poplatn\u00edkov, nov\u00e1 vy\u0161\u0161ia sadzba dane sa t\u00fdka v\u0161etk\u00fdch pr\u00edjmov. Do limitu 48-n\u00e1sobku priemernej mzdy sa tak zapo\u010d\u00edtavaj\u00fa aj pr\u00edjmy z kapit\u00e1lov\u00e9ho majetku, pr\u00edjmy z pren\u00e1jmu alebo ostatn\u00e9 pr\u00edjmy.<\/p>\n\n\n\n
Nov\u00e1 sadzba dane sa tak aplikuje na tak\u00fd z\u00e1klad dane, ktor\u00fd presahuje 48-n\u00e1sobok priemernej mzdy. Z\u00e1klad dane je potom stanoven\u00fd ako s\u00fa\u010det jednotliv\u00fdch \u010diastkov\u00fdch z\u00e1kladov dane \u2013 teda pr\u00edjmov spadaj\u00facich pod \u00a7 6 \u2013 \u00a7 10 z\u00e1kona o daniach z pr\u00edjmov.<\/p>\n\n\n\n
Vymeriavac\u00ed z\u00e1klad pre rok 2022
Ak patr\u00edte medzi t\u00fdch poplatn\u00edkov, ktor\u00ed maj\u00fa vysok\u00e9 pr\u00edjmy a n\u00e1sledne aj vysok\u00fd z\u00e1klad dane, m\u00f4\u017ee sa sta\u0165, \u017ee dosiahnete maxim\u00e1lny vymeriavac\u00ed z\u00e1klad pre soci\u00e1lne poistenie. Pre rok 2022 je maxim\u00e1lny vymeriavac\u00ed z\u00e1klad stanoven\u00fd na 1 867 728 K\u010d, \u010d\u00edm kop\u00edruje hranicu 48-n\u00e1sobku priemernej minim\u00e1lnej mzdy.<\/p>\n\n\n\n
Pre da\u0148ovn\u00edkov to tak znamen\u00e1, \u017ee neodv\u00e1dza soci\u00e1lne poistenie zo sumy nad stanoven\u00fd limit. \u00da\u013eava vo forme zastropovania maxim\u00e1lneho vymeriavacieho z\u00e1kladu m\u00e1 v\u0161ak vplyv na v\u00fd\u0161ku d\u00f4chodkov. Pokia\u013e nie je z pr\u00edjmov hraden\u00e9 soci\u00e1lne poistenie, nem\u00e1 tento pr\u00edjem vplyv na v\u00fdpo\u010det starobn\u00e9ho d\u00f4chodku, pr\u00edpadne invalidn\u00e9ho d\u00f4chodku.<\/p>\n\n\n\n
Pozor v\u0161ak na to, \u017ee pri zdravotnom poisten\u00ed \u017eiadny maxim\u00e1lny vymeriavac\u00ed z\u00e1klad nie je stanoven\u00fd. Odvod na zdravotn\u00e9 poistenie tak nem\u00e1 stanoven\u00fa horn\u00fa hranicu a je vypo\u010d\u00edtan\u00fd v\u017edy z rozdielu medzi pr\u00edjmami a v\u00fddavkami.<\/p>\n","protected":false},"excerpt":{"rendered":"
Zatia\u013e \u010do da\u0148ovn\u00edci s ni\u017e\u0161\u00edmi pr\u00edjmami uplatnia 15 % sadzbu dane, da\u0148ovn\u00edci s vy\u0161\u0161\u00edmi pr\u00edjmami zdania svoje pr\u00edjmy 23 % sadzbou dane. V roku 2021 do\u0161lo k zru\u0161eniu solid\u00e1rnej dane, v\u010faka ktorej tzv. bohat\u0161\u00ed poplatn\u00edci odv\u00e1dzali \u0161t\u00e1tu zo svojho pr\u00edjmu vy\u0161\u0161iu da\u0148 ako ostatn\u00ed poplatn\u00edci. Pokia\u013e ale st\u00e1le patr\u00edte k t\u00fdm bohat\u0161\u00edm poplatn\u00edkom, m\u00f4\u017ee sa […]<\/p>\n","protected":false},"author":2,"featured_media":1019,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_sitemap_exclude":false,"_sitemap_priority":"","_sitemap_frequency":"","tdm_status":"","tdm_grid_status":"","footnotes":""},"categories":[1],"tags":[],"class_list":["post-1021","post","type-post","status-publish","format-standard","has-post-thumbnail","category-financie"],"amp_enabled":false,"_links":{"self":[{"href":"https:\/\/ekonomickespravy.sk\/index.php?rest_route=\/wp\/v2\/posts\/1021","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ekonomickespravy.sk\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ekonomickespravy.sk\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ekonomickespravy.sk\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/ekonomickespravy.sk\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1021"}],"version-history":[{"count":0,"href":"https:\/\/ekonomickespravy.sk\/index.php?rest_route=\/wp\/v2\/posts\/1021\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ekonomickespravy.sk\/index.php?rest_route=\/wp\/v2\/media\/1019"}],"wp:attachment":[{"href":"https:\/\/ekonomickespravy.sk\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1021"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ekonomickespravy.sk\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1021"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ekonomickespravy.sk\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1021"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}