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6.12.2017 }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \b\f0\fs24\ul\cf6\insrsid8784722 schv\'e1lila noveliz\'e1ciu z\'e1kona \'e8. 580/2004 Z. z., na z\'e1klade ktorej s\~\'fa\'e8innos\'9dou od 1. janu\'e1ra 2018 doch \'e1dza k\~ukon\'e8eniu uplat\'f2ovania odpo\'e8\'edtate\'benej polo\'9eky na vymeriavac\'ed z\'e1klad zamestn\'e1vate\'bea. Odpo\'e8\'edtate\'ben\'e1 polo\'9eka sa na}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \b\f0\fs24\ul\cf6\insrsid14291755 \'efa}{ \rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \b\f0\fs24\ul\cf6\insrsid8784722 lej uplat\'f2uje na vymeriavac\'ed z\'e1klad zamestnanca. \par Zmeny s\'favisiace s}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \b\f0\fs24\ul\cf6\insrsid12484380 \~vy\'9a\'9aie uveden\'fdm s\'fa v\~texte usmernenia vyzna\'e8en\'e9 \'e8ervenou farbou. \par }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \b\f0\fs24\ul\cf6\insrsid8784722 }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \b\f0\fs24\ul\cf6\insrsid8784722\charrsid8784722 \par }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \b\f0\fs24\ul\insrsid13450825\charrsid12482504 Odpo\'e8\'edtate\'ben\'e1 polo\'9eka zo zdravotn\'fdch odvodov \par }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13450825\charrsid12482504 \par Odpo\'e8\'edtate\'ben\'e1 polo\'9eka (\'efalej len \'84OP\'93) z\~vymeriavacieho z\'e1kladu (\'efalej len \'84VZ\'93) zamestnanca, ktor\'fd m\'e1 pr\'edjem iba z\~pracovnopr\'e1vneho }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9180052\charrsid12482504 pomeru}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13450825\charrsid12482504 , \'9at\'e1tnozamestnaneck\'e9ho }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9180052\charrsid12482504 pomeru}{ \rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13450825\charrsid12482504 , slu\'9eobn\'e9ho pomeru alebo obdobn\'e9ho pracovn\'e9ho vz\'9dahu}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9180052\charrsid12482504 .}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13450825\charrsid12482504 \par }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9180052\charrsid12482504 OP sa neuplatn\'ed na pr\'edjem za pr\'e1ce vykon\'e1van\'e9 na z\'e1klade dohody o\~pr\'e1cach mimo pracovn\'e9ho pomeru, na pr\'edjem za pr\'e1ce vykon\'e1van\'e9 na z\'e1 klade pr\'edkaznej zmluvy, na pr\'edjem \'9eiakov a\~\'9atudentov na odbornej praxi, a\~pod. \par OP sa neuplatn\'ed pri zamestnancoch pod\'bea \'a7 11 ods. 7 p\'edsm. v) z\'e1kona \'e8. 580/2004 Z. z. (tzv. odvodov\'e1 \'fa\'beava pre dlhodobo nezamestnan\'e9 osoby).}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9180052 \par }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\cf6\insrsid14291755 Od 1. janu\'e1ra 2018 sa OP neuplat\'f2uje vymeriavac\'ed z\'e1klad zamestn\'e1vate\'bea}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\cf6\insrsid8420935 , teda}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\cf6\insrsid5523864 nebude uplatnen\'e1 ani na preddavkoch a\~taktie\'9e ani v ro\'e8nom z\'fa\'e8tovan\'ed za }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\cf6\insrsid8067295 rok 2018 }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\cf6\insrsid5523864 ktor\'e9 bude vykonan\'e9 zdravotnou pois\'9dov\'f2ou v\~roku 2019)}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\cf6\insrsid14291755 . }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\cf6\insrsid5523864 \par }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\cf6\insrsid14291755 V\~ro\'e8nom z\'fa\'e8tovan\'ed }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\cf6\insrsid5523864 za }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\cf6\insrsid14291755 rok 2017 (ktor \'e9 bude vykonan\'e9 zdravotnou pois\'9dov\'f2ou v\~roku 2018) bude e\'9ate OP uplatnen\'e1 aj na vymeriavac\'ed z\'e1klad zamestn\'e1vate\'bea.}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\cf6\insrsid14291755\charrsid14291755 \par }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid8784722\charrsid12482504 \par }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13450825\charrsid12482504 \par }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\ul\insrsid13450825\charrsid12482504 pri mesa\'e8nom VZ: \par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \ai\af0 \ltrch\fcs0 \f10\lang1051\langfe1033\langfenp1033\insrsid13450825\charrsid12482504 \loch\af10\dbch\af0\hich\f10 \'a7\tab}}\pard\plain \ltrpar \s15\qj \fi-360\li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin720\itap0\pararsid13450825\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f37\fs22\lang1051\langfe1033\cgrid\langnp1051\langfenp1033 { \rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid13450825\charrsid12482504 380 eur a\~menej}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13450825\charrsid12482504 sa uplatn\'ed OP na cel\'fd VZ (t. j. zdravotn\'e9 odvody bud\'fa 0 eur) \par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \ai\af0 \ltrch\fcs0 \f10\lang1051\langfe1033\langfenp1033\insrsid13450825\charrsid12482504 \loch\af10\dbch\af0\hich\f10 \'a7\tab}}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid13450825\charrsid12482504 od 380 eur do 570 eur}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13450825\charrsid12482504 sa uplatn\'ed OP na \'e8as\'9d VZ, pri\'e8om jej v\'fd\'9aka bude klesa\'9d dvojn\'e1sobne oproti rastu VZ \par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \ai\af0 \ltrch\fcs0 \f10\lang1051\langfe1033\langfenp1033\insrsid13450825\charrsid12482504 \loch\af10\dbch\af0\hich\f10 \'a7\tab}}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid13450825\charrsid12482504 570 eur a\~viac}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13450825\charrsid12482504 sa OP neuplatn\'ed \par }\pard\plain \ltrpar\qj \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13450825 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f37\fs22\lang1051\langfe1033\cgrid\langnp1051\langfenp1033 {\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6125090\charrsid12482504 \par }\pard \ltrpar\qj \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6125090 {\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6125090\charrsid12482504 - }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6125090\charrsid8273202 in\'e9 pr\'edjmy u\~toho ist\'e9ho zamestn\'e1vate\'bea, napr. pr\'edjmy z doh\'f4d vykon\'e1van\'fdch mimo pracovn\'e9ho pomeru, ktor\'e9 vstupuj\'fa do celkov\'e9ho VZ zni\'9euj\'fa mesa\'e8n\'fd n\'e1rok na OP}{ \rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6125090\charrsid12482504 , \par }\pard \ltrpar\qj \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13450825 {\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13450825\charrsid8273202 \par - }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6125090\charrsid8273202 \'efal\'9aie}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13450825\charrsid8273202 pr\'edjmy}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14300032\charrsid8273202 ,}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6125090\charrsid8273202 ktor\'e9 vstupuj\'fa do celkov\'e9ho VZ}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13450825\charrsid8273202 , napr. pr \'edjmy z doh\'f4d vykon\'e1van\'fdch mimo pracovn\'e9ho pomeru}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6125090\charrsid8273202 u\~in\'e9ho zamestn\'e1vate\'bea}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13450825\charrsid8273202 , pr\'edjmy zo }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid10364792\charrsid8273202 samostatnej z\'e1robkovej \'e8innosti}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13450825\charrsid8273202 , dividendy, kapit\'e1lov\'e9 pr\'edjmy a\~ostatn\'e9 pr\'edjmy, zni\'9euj\'fa }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6125090\charrsid8273202 ro\'e8n\'fd n\'e1rok na }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13450825\charrsid8273202 OP}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6125090\charrsid8273202 ; toto sa prejav\'ed a\'9e v\~ro\'e8nom z\'fa\'e8tovan\'ed poistn\'e9ho}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid10364792\charrsid8273202 ,}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13450825\charrsid8273202 \par }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13450825\charrsid12482504 \par }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13450825\charrsid8273202 - OP sa alikvotne zni\'9euje pod\'bea odpracovan\'e9ho obdobia a\~v\~ro\'e8nom z\'fa\'e8tovan\'ed }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9180052\charrsid8273202 poistn\'e9ho }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13450825\charrsid8273202 sa pomerne rozpo\'e8\'edta medzi v\'9aetk\'fdch zamestn\'e1vate\'beov, ktor\'ed vypl\'e1caj\'fa pr\'edjem vstupuj\'fa ci do VZ, na ktor\'fd je mo\'9en\'e9 uplatni\'9d\~}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9180052\charrsid8273202 OP}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid10364792\charrsid8273202 ,}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13450825\charrsid8273202 \par \par - maxim\'e1lna ro\'e8n\'e1 OP }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9180052\charrsid8273202 je}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13450825\charrsid8273202 vo v\'fd\'9ake 4560 eur a\~t\'e1to suma sa }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9180052\charrsid8273202 zni\'9euje}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13450825\charrsid8273202 o\~dvojn\'e1sobok sumy zv\'fd\'9aenia VZ z\~pracovn\'e9ho pomeru ako aj in\'e9ho \'e8iastkov\'e9 ho VZ (napr. dohody, vymeriavac\'ed z\'e1klad samostatne z\'e1robkovo \'e8innej osoby a\~\'efal\'9aie pr\'edjmy zo z\'e1robkovej \'e8innosti vstupuj\'face do VZ)}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid10364792\charrsid8273202 ,}{ \rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13450825\charrsid8273202 \par \par }\pard \ltrpar\qj \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9180052 {\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13450825\charrsid8273202 - zamestnanec}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9180052\charrsid8273202 s n\'e1rokom na uplatnenie OP pri mesa\'e8n\'fdch preddavkoch, }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13450825\charrsid8273202 je povinn\'fd ozn\'e1mi\'9d zamestn\'e1vate\'beovi, \'9ee m\'e1 n \'e1rok na uplatnenie OP}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid10364792\charrsid8273202 a\~chce si ju uplatni\'9d po\'e8as roka}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9180052\charrsid8273202 ; vzor tla\'e8iva je zverejnen \'fd na webovom s\'eddle Ministerstva zdravotn\'edctva SR,}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13450825\charrsid8273202 \par }\pard \ltrpar\qj \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13450825 {\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13450825\charrsid8273202 \par - pri platen\'ed preddavkov na poistn\'e9 sa OP bude m\'f4c\'9d uplatni\'9d iba u\~jedn\'e9ho zamestn\'e1vate\'bea. Ak m\'e1 zamestnanec }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9180052\charrsid8273202 v\~kalend\'e1rnom mesiaci s\'fa\'e8 asne }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13450825\charrsid8273202 viacer\'fdch zamestn\'e1vate\'beov alebo je samostatne z\'e1robkovo \'e8innou osobou, OP sa uplatn\'ed a\'9e v\~ro\'e8nom z\'fa\'e8tovan\'ed poistn\'e9ho. \par \par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13450825 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\ul\insrsid13450825\charrsid8273202 Pr\'edklady v\'fdpo\'e8tu OP \par }\pard \ltrpar\qj \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6125090 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid6125090\charrsid8273202 Pozn.: Pri v\'9aetk\'fdch pr\'edkladoch sa uva\'9e uje poistenec bez zdravotn\'e9ho postihnutia. Ak by sa jednalo o\~poistenca so zdravotn\'fdm postihnut\'edm, je potrebn\'e9 nahradi\'9d sadzby poistn\'e9ho 14%, 10% a\~4% sadzbami poistn\'e9ho 7%, 5% a\~2%. \par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13450825 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13450825\charrsid12482504 \par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13450825\charrsid8273202 Pri mesa\'e8nom pr\'edjme (pr\'edjem z\~pracovn\'e9ho pomeru) 380 eur a menej je OP vo v\'fd\'9ake 100 % pr\'edjmu.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13450825 \par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12482504\charrsid8273202 \par }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid13450825\charrsid8273202 Pr\'edklad: \par pr\'edjem: 380 eur \par OP: 380 eur \par }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid9180052\charrsid8273202 VZ}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid13450825\charrsid8273202 \endash OP = 380 eur \endash 380 eur = 0 eur \par }\pard \ltrpar\ql \li0\ri0\widctlpar\tx1843\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15611104 {\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid13450825\charrsid8273202 odvod poistn\'e9ho: }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid15611104\charrsid8273202 \tab }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid16057704\charrsid8273202 zamestn\'e1vate\'be 10}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid13450825\charrsid8273202 % z\~ 0 eur = 0 eur}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid12484380 }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\cf6\insrsid12484380\charrsid12484380 ;}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\cf6\insrsid12484380 od 1.1.2018 10% z\~380 eur = 38 eur}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\cf6\insrsid13450825\charrsid12484380 \par }\pard \ltrpar\ql \fi708\li0\ri0\widctlpar\tx1843\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15611104 {\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid15611104\charrsid8273202 \tab }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid16057704\charrsid8273202 zamestnanec 4% z\~0 eur = 0 eur \par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13450825 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13450825\charrsid8273202 \par OP sa nepriamo \'famerne (dvojn\'e1sobne) zni\'9euje s\~rastom pr\'edjmu nad 380 eur; pri pr\'edjme 570 eur\~ je OP vo v\'fd\'9ake 0 eur (a teda odvod poistn\'e9ho sa vykon\'e1 z\~celej sumy pr\'edjmu). \par }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid13450825\charrsid8273202 Pr\'edklad: \par pr\'edjem: 570 eur \par n\'e1rast nad 380 eur:\~ 570 \endash 380 = 190 eur \par zn\'ed\'9eenie OP: 2 x 190 = 380 eur \par OP: 380 eur \endash zn\'ed\'9eenie = 380 \endash 380 = 0 eur \par }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid13980409\charrsid8273202 VZ}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid13450825\charrsid8273202 \endash OP = 570 \endash 0 = 570 eur \par }\pard \ltrpar\ql \li0\ri0\widctlpar\tx1843\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15611104 {\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid13450825\charrsid8273202 odvod poistn\'e9ho: }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid15611104\charrsid8273202 \tab }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid16057704\charrsid8273202 zamestn\'e1vate\'be }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid13450825\charrsid8273202 1}{ \rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid16057704\charrsid8273202 0}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid13450825\charrsid8273202 % z\~570 eur}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid16057704\charrsid8273202 =57 eur}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid13450825\charrsid8273202 \par }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid15611104\charrsid8273202 \tab }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid16057704\charrsid8273202 zamestnanec 4% z\~570 eur= 22,80 eur \par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13450825 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13450825\charrsid8273202 \par Ak je pr\'edjem v\~intervale od 380 eur do 570 eur, OP sa zni\'9euje vy\'9a\'9aie uveden\'fdm sp\'f4sobom \par }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid13450825\charrsid8273202 Pr\'edklad: \par pr\'edjem: 420 eur \par n\'e1rast nad 380 eur: 420 \endash 380 = 40 eur \par zn\'ed\'9eenie OP: 2 x 40 = 80 eur \par OP: 380 eur \endash 80 eur = 300 eur \par }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid13980409\charrsid8273202 VZ}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid13450825\charrsid8273202 \endash OP = 420 eur \endash 300 eur = 120 eur \par }\pard \ltrpar\ql \li0\ri0\widctlpar\tx1843\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15611104 {\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid13450825\charrsid8273202 odvod poistn\'e9ho: }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid15611104\charrsid8273202 \tab }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid16057704\charrsid8273202 zamestn\'e1vate\'be 10% }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid13450825\charrsid8273202 z}{ \rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid16057704\charrsid8273202 o}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid13450825\charrsid8273202 \~120 eur}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid16057704\charrsid8273202 =12eur}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid12484380 }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\cf6\insrsid12484380\charrsid12484380 ;}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\cf6\insrsid12484380 od 1.1.2018 10% zo\~420 eur = 42 eur}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid13450825\charrsid8273202 \par }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid15611104\charrsid8273202 \tab }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid16057704\charrsid8273202 zamestnanec 4% zo 120 eur=4,80 eur \par }\pard \ltrpar\qj \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13450825 {\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13450825\charrsid8273202 \par \par }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \b\f0\fs24\ul\insrsid13450825\charrsid8273202 OP \endash ot\'e1zky a\~odpovede \par \par }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid13450825\charrsid8273202 Ot\'e1zka}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid15018268\charrsid8273202 1}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid13450825\charrsid8273202 : Je mo\'9en\'e9 OP uplatni\'9d aj na in\'e9 pr\'edjmy, ktor\'e9 s\'fa zda\'f2ovan\'e9 v \'a7 5 z\'e1kona o\~dani z\~pr\'edjmov? Napr. dohody? \par }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13450825\charrsid8273202 Odpove\'ef: Pod\'bea z\'e1konnej defin\'edcie sa }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13980409\charrsid8273202 OP}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13450825\charrsid8273202 nem\'e1 uplatni\'9d na VZ ka\'9ed\'e9ho zamestnanca, ale iba tak\'e9ho zamestnanca, ktor\'fd vykon\'e1va z\'e1robkov\'fa \'e8innos\'9d v\~pracovnom pomere, \'9at\'e1tnozamestnaneckom pomere, slu\'9e obnom pomere alebo obdobnom pracovnom vz\'9dahu. \par Odkaz 51) k\~pojmu \'84obdobn\'fd pracovn\'fd vz\'9dah\'93 odkazuje pr\'edkladmo na viacer\'e9 z\'e1kony, ktor\'e9 definuj\'fa obdobn\'e9 vz\'9dahy, ako je pracovnopr\'e1vny vz\'9dah (t\'fdkaj\'faci sa napr. pr\'edslu\'9an\'edkov PZ SR, SIS, \'e8lenov v \'e4zenskej a\~justi\'e8nej str\'e1\'9ee, prokur\'e1torov, hasi\'e8ov a\~pod.). \par VZ, ktor\'fd tvor\'ed pr\'edjem z\~dohody o\~pr\'e1cach vykon\'e1van\'fdch mimo pracovn\'e9ho pomeru t\'fato defin\'edciu nesp\'e5\'f2a a\~OP sa na tak\'fdto VZ neuplatn\'ed. \par }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid13450825\charrsid8273202 \par Ot\'e1zka}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid15018268\charrsid8273202 2}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid13450825\charrsid8273202 : Je mo\'9en\'e9 OP uplatni\'9d na pr\'edjmy z\~pr\'e1ce obvinen\'fdch a\~ods \'faden\'fdch pod\'bea z\'e1kona \'e8. 211/2006 Z. z. o\~v\'fdkone v\'e4zby a\~z\'e1kona \'e8. 475/2005 Z. z. o v\'fdkone trestu od\'f2atia slobody? \par }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13450825\charrsid8273202 Odpove\'ef: Uveden\'e9 pr\'e1vne normy definuj\'fa v\'fdkon takejto pr\'e1ce ako v\'fdkon pr\'e1ce na z\'e1klade osobitn\'e9ho vz\'9dahu medzi \'fastavom a ods\'faden\'fd m, ktor\'fdm nevznik\'e1 pracovn\'fd pomer ani in\'fd obdobn\'fd pracovnopr\'e1vny vz\'9dah. \par }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13980409\charrsid8273202 Na}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13450825\charrsid8273202 VZ tvoren\'fd t\'fdmito pr\'edjmami nie je mo\'9en\'e9 uplatni\'9d OP. \par \par }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid13450825\charrsid8273202 Ot\'e1zka}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid15018268\charrsid8273202 3}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid13450825\charrsid8273202 : Som zamestn\'e1vate\'be a\~m\'f4j zamestnanec mi odmietol podp\'edsa\'9d Ozn\'e1menie zamestnanca na uplatnenie n\'e1roku na odpo\'e8\'edtate\'ben\'fa polo\'9eku. Vypl\'e1cam mu v\~tomto mesiaci mzdu vo v\'fd \'9ake 400 eur. Nem\'e1m vedomos\'9d o\~tom, \'e8i je SZ\'c8O, pr\'edpadne \'e8i je zamestnan\'fd aj u\~in\'e9ho zamestn\'e1vate\'bea. M\'e1m na jeho pr\'edjem pri v\'fdpo\'e8te mesa\'e8n\'fdch preddavkov uplatni\'9d OP? \par }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13450825\charrsid8273202 Odpove\'ef: Bez ozn\'e1menia }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13980409\charrsid8273202 podp\'edsan\'e9ho zamestnancom }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13450825\charrsid8273202 nie je mo\'9en\'e9 uplatni\'9d OP na mesa\'e8n\'e9 preddavky.}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid1729704\charrsid8273202 V\~tomto pr\'edpade bude n\'e1rok na OP posudzovan\'fd v\~r \'e1mci ro\'e8n\'e9ho z\'fa\'e8tovania}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12452768\charrsid8273202 poistn\'e9ho}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid1729704\charrsid8273202 . }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13450825\charrsid8273202 \par \par }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid13450825\charrsid8273202 Ot\'e1zka}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid15018268\charrsid8273202 4}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid13450825\charrsid8273202 : Som zamestnanec. Je potrebn\'e9 podp\'edsa\'9d ozn\'e1menie, aby mi bola OP uplatnen\'e1 v\~ro\'e8nom z\'fa\'e8tovan\'ed poistn\'e9ho? \par }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13450825\charrsid8273202 Odpove\'ef: Ozn\'e1menie sl\'fa\'9ei na oznamovanie n\'e1roku na uplatnenie OP v\~mesa\'e8n\'fdch preddavkoch. Ak V\'e1m v\~ro\'e8nom z\'fa\'e8tovan\'ed poistn\'e9 ho vznikne n\'e1rok na OP, t\'fato vy\'e8\'edsli priamo zdravotn\'e1 pois\'9dov\'f2a, ktor\'e1 ro\'e8n\'e9 z\'fa\'e8tovanie poistn\'e9ho vykon\'e1va bez oh\'beadu na to, \'e8i ste u\~zamestn\'e1vate\'bea podp\'edsali alebo nepodp\'edsali ozn\'e1menie. \par \par }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid13450825\charrsid8273202 Ot\'e1zka}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid15018268\charrsid8273202 5}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid13450825\charrsid8273202 : Som zamestnanec. M\'e1m mesa\'e8n\'fd pr\'edjem 380 eur. Uplatnil som si u\~zamestn\'e1vate\'bea po\'e8as roka 2015 n\'e1rok na mesa\'e8n\'e9 uplatnenie OP a\~teda som preddavky na poistn\'e9 na verejn\'e9 zdravotn\'e9 poistenie neplatil. \par V\~mesiaci december 2015 som mal pr\'edjem 7000 eur z\~predaja pozemku. Vzh\'beadom k\~tomu, \'9ee som pozemok vlastnil iba 1 rok, pr\'edjem z\~jeho predaja podliehal dani z\~pr\'edjmov, da\'f2 som zo sumy 7000 eur (z\'e1klad dane pod\'bea \'a7 8 z\'e1 kona o\~dani z\~pr\'edjmov) riadne priznal a\~odviedol. Bude ma\'9d toto vplyv pri ro\'e8nom z\'fa\'e8tovan\'ed poistn\'e9ho aj na odvodov\'fa povinnos\'9d? Bude mi poistn\'e9 dodato\'e8ne vyruben\'e9}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid12452768\charrsid8273202 a\~ovplyvn\'ed tento pr\'edjem v\'fd\'9aku OP}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid13450825\charrsid8273202 ? \par }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13450825\charrsid8273202 Odpove\'ef: \'c1no, z\~VZ 7000 eur V\'e1m bude }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13980409\charrsid8273202 vypo\'e8\'edtan\'e9}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13450825\charrsid8273202 poistn\'e9 14%. Z\'e1rove\'f2 prekro\'e8\'edte maxim\'e1lnu sumu VZ, pri ktorom je n\'e1rok na OP, a\~teda budete musie\'9d v\~r\'e1mci ro\'e8n\'e9ho z\'fa\'e8tovania }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13980409\charrsid8273202 poistn\'e9ho }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13450825\charrsid8273202 doplati\'9d aj poistn\'e9 z\~V\'e1\'9aho VZ zamestnanca vo v\'fd\'9ake 4%. Z\'e1rove\'f2 aj zamestn\'e1vate\'be bude musie\'9d v\~r\'e1mci ro\'e8n\'e9ho z\'fa\'e8tovania dopla\'9d 10% z\~VZ. }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\cf6\insrsid12484380 (pri uplat\'f2ovan\'ed OP od 1. 1. 2018 si zamestn\'e1vate\'be na svoj VZ neuplat \'f2uje OP, a\~preto z\~tohto titulu mu u\'9e nedoplatok }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\cf6\insrsid7019862 z\~ro\'e8n\'e9ho z\'fa\'e8tovania }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\cf6\insrsid8420935 vo v\'fd\'9ake}{ \rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\cf6\insrsid7019862 }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\cf6\insrsid12484380 10%}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\cf6\insrsid8420935 z VZ}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\cf6\insrsid12484380 nevznikne).}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\cf6\insrsid13450825\charrsid12484380 \par }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13450825\charrsid8273202 \par V\'fdpo\'e8et: \par VZ zo zamestnania (12 mesiacov po 380 eur) = 12 x 380 eur = 4560 eur \par OP uplatnen\'e1 v\~mesa\'e8n\'fdch preddavkoch vo v\'fd\'9ake 380 eur, t. j. \'fahrn preddavkov: 0 eur \par VZ z pr\'edjmu pod\'bea \'a7 8 z\'e1kona o\~dani z pr\'edjmov: 7000 eur \par \par V\'fd\'9aka OP v\~ro\'e8nom z\'fa\'e8tovan\'ed poistn\'e9ho: \par VZ zo zamestnania: 4560 eur \par VZ z ostatn\'fdch pr\'edjmov: 7000 eur \par VZ celkom: 11 560 eur \par \par VZ prekro\'e8il sumu 6840 eur, n\'e1rok na OP }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13980409\charrsid8273202 nevznik\'e1.}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13450825\charrsid8273202 \par \par Poistn\'e9 v\~ro\'e8nom z\'fa\'e8tovan\'ed}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3282168\charrsid8273202 poistn\'e9ho}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5790316\charrsid8273202 za poistenca}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13450825\charrsid8273202 : \par poistn\'e9 z\~VZ zo zamestnania: 4% z\~4560 eur = 182,40 eur \par poistn\'e9 z\~VZ z ostatn\'fdch pr\'edjmov: }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3282168\charrsid8273202 14% z\~7000 eur = }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13450825\charrsid8273202 980 eur \par \par v\'fdsledok: nedoplatok}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3282168\charrsid8273202 poistenca}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13450825\charrsid8273202 182,40 + 980 = 1162,40 eur. \par \par Poistn\'e9 }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3282168\charrsid8273202 vypo\'e8\'edtan\'e9 }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13450825\charrsid8273202 v\~ro\'e8nom z\'fa\'e8tovan\'ed }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3282168\charrsid8273202 poistn\'e9ho }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13450825\charrsid8273202 zamestn\'e1vate\'bea: \par Zamestn\'e1vate\'be bude musie\'9d v\~ro\'e8nom z\'fa\'e8tovan\'ed }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5790316\charrsid8273202 poistn\'e9ho }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13450825\charrsid8273202 za zamestnan ca doplati\'9d: \par Nedoplatok zamestn\'e1vate\'bea}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3282168\charrsid8273202 za zamestnanca: 10% z 4560 eur =}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13450825\charrsid8273202 456 eur.}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12484380 }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\cf6\insrsid12484380 ;}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\cf6\insrsid12484380\charrsid12484380 }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\cf6\insrsid12484380 pri uplat\'f2ovan\'ed OP od 1. 1. 2018 nedoplatok zamestn\'e1vate\'beovi nevznikne.}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\cf6\insrsid13450825\charrsid12484380 \par }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13450825\charrsid8273202 \par }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid13450825\charrsid8273202 Ot\'e1zka}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid15018268\charrsid8273202 6}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid13450825\charrsid8273202 : Rovnak\'e1 situ\'e1cia ako v\~predch\'e1dzaj\'facej ot\'e1zke, ale }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid15611104\charrsid8273202 z\'e1klad dane pod\'bea \'a7 8 z\'e1kona o\~dani z\~pr\'ed jmov }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid13450825\charrsid8273202 je iba 1000 eur. T\'fdka sa aj m\'f2a odvodov\'e1 povinnos\'9d a\~zn\'ed\'9eenie n\'e1roku na OP? \par }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13450825\charrsid8273202 Odpove\'ef: \'c1no. Povinnos\'9d odvies\'9d poistn\'e9 v\~sadzbe 14% sa t\'fdka ak\'e9hoko\'bevek pr\'edjmu, ktor\'fd vstupuje do VZ. \par Suma 1000 eur z\'e1rove\'f2 zni\'9euje aj sumu n\'e1roku na OP, pri\'e8om zn\'ed\'9eenie je v\~dvojn\'e1sobnej v\'fd\'9ake. \par \par V\'fdpo\'e8et: \par VZ zo zamestnania (12 mesiacov po 380 eur) = 12 x 380 eur = 4560 eur \par OP uplatnen\'e1 v\~mesa\'e8n\'fdch preddavkoch vo v\'fd\'9ake 380 eur, t. j. \'fahrn preddavkov: 0 eur \par VZ z\~pr\'edjmov pod\'bea \'a7 8 z\'e1kona o\~dani z pr\'edjmov: 1000 eur \par \par V\'fd\'9aka OP v\~ro\'e8nom z\'fa\'e8tovan\'ed poistn\'e9ho: \par VZ zo zamestnania: 4560 eur \par VZ z ostatn\'fdch pr\'edjmov: 1000 eur \par VZ celkom: 5560 eur \par \par zn\'ed\'9eenie n\'e1roku na OP: 4560 eur \endash ( 2 x 1000 eur) = 2560 eur \par \par Poistn\'e9 v\~ro\'e8nom z\'fa\'e8tovan\'ed}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5790316\charrsid8273202 poistn\'e9ho za poistenca}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13450825\charrsid8273202 : \par pr\'edjem zo zamestnania, zn\'ed\'9een\'fd o\~OP: 4560 eur \endash 2560 eur = 2000 eur \par poistn\'e9 z\~VZ zo zamestnania: 4% z\~2000 eur = 80 eur \par poistn\'e9 z\~VZ z\~ostatn\'fdch pr\'edjmov: }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5790316\charrsid8273202 14% z\~1000 eur = }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13450825\charrsid8273202 140 eur \par \par v\'fdsledok: nedoplatok}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5790316\charrsid8273202 poistenca}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13450825\charrsid8273202 80 + 140 = 220 eur. \par \par Poistn\'e9 v\~ro\'e8nom z\'fa\'e8tovan\'ed }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5790316\charrsid8273202 poistn\'e9ho}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13450825\charrsid8273202 zamestn\'e1vate\'bea: \par Zamestn\'e1vate\'be bude musie\'9d}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5790316\charrsid8273202 v\~ro\'e8nom z\'fa\'e8tovan\'ed poistn\'e9ho}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13450825\charrsid8273202 za zamestnanca doplati\'9d: \par }\pard \ltrpar\qj \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5790316 {\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5790316\charrsid8273202 Nedoplatok zamestn\'e1vate\'be a za zamestnanca: 10% z 2000 eur = 200 eur.}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12484380 }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\cf6\insrsid12484380 ;}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\cf6\insrsid12484380\charrsid12484380 }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\cf6\insrsid12484380 pri uplat\'f2ovan\'ed OP od 1. 1. 2018 nedoplatok zamestn\'e1vate\'beovi nevznikne.}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5790316\charrsid8273202 \par }\pard \ltrpar\qj \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13450825 {\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13450825\charrsid8273202 \par }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid13450825\charrsid8273202 Ot\'e1zka}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid15018268\charrsid8273202 7}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid13450825\charrsid8273202 : Som zamestnanec. Z\~d\'f4vodu prek\'e1\'9eky na strane zamestn\'e1vate\'bea moment\'e1lne nepracujem, som na 60% mzdy. Nie som zamestnan\'fd u\~in\'e9ho zamestn\'e1vate\'bea, nie som SZ\'c8O. M\'e1m n\'e1 rok na uplatnenie OP? \par }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13450825\charrsid8273202 Odpove\'ef: Pokia\'be je Vami uv\'e1dzan\'e1 suma 60% mzdy ni\'9e\'9aia ako 570 eur, n\'e1rok na OP m\'e1te. Konkr\'e9tna v\'fd\'9aka n\'e1roku}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12452768\charrsid8273202 OP}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13450825\charrsid8273202 z\'e1vis\'ed od konkr\'e9tnej }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5790316\charrsid8273202 v\'fd \'9aky Va\'9aej mzdy}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13450825\charrsid8273202 . \par \par }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid13450825\charrsid8273202 Ot\'e1zka}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid15018268\charrsid8273202 8}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid13450825\charrsid8273202 : Som zamestnanec. M\'e1m mzdu ni\'9e\'9aiu ako 250 eur mesa\'e8ne (polovi\'e8n\'fd \'fav\'e4zok). M\'e1m n\'e1rok na OP v\~alikvotnej v\'fd\'9ake, pod\'bea rozsahu \'fav\'e4zku, alebo je d\'f4le\'9eit\'e1 iba suma? V\~pracovnom pomere som cel\'fd mesiac. \par }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13450825\charrsid8273202 Odpove\'ef: V\~pr\'edpade trvania pracovn\'e9ho pomeru po\'e8as cel\'e9ho }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5790316\charrsid8273202 kalend\'e1 rneho mesiaca}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13450825\charrsid8273202 sa posudzuje iba v\'fd\'9aka sumy, nie rozsah \'fav\'e4zku. \par N\'e1rok by sa alikvotne zni\'9eoval, ak by V\'e1\'9a pracovn\'fd pomer trval iba \'e8as\'9d }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5790316\charrsid8273202 kalend\'e1rneho mesiaca}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13450825\charrsid8273202 . \par Vo Va\'9aom pr\'edpade si teda v\~mesa\'e8n\'fdch preddavkoch uplatn\'edte OP vo v\'fd\'9ake 250 eur (cel\'e1 suma). \par \par }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid13450825\charrsid8273202 Ot\'e1zka}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid15018268\charrsid8273202 }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid12482504\charrsid8273202 9}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid13450825\charrsid8273202 : Som zamestn\'e1vate\'be, zamestn\'e1val som \'e8as\'9d roka (od 1. 1. 2015 do 30. 6. 2015) zamestnanca s\~mesa\'e8 nou mzdou 380 eur. K\~skon\'e8eniu pracovn\'e9ho pomeru do\'9alo k\~1. j\'falu 2015. \par Je mo\'9en\'e9, \'9ee v\~ro\'e8nom z\'fa\'e8tovan\'ed poistn\'e9ho, ak si tento zamestnanec n\'e1jde lep\'9aie platen\'fa pr\'e1cu, mi vznikne povinnos\'9d doplati\'9d 10% z\~VZ? Ak\'fdm sp\'f4sobom sa ako zamestn\'e1vate\'be dozviem o\~ takejto povinnosti? \par }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13450825\charrsid8273202 Odpove\'ef: V\~z\'e1vislosti od ostatn\'fdch pr\'edjmov zamestnanca v\~kalend\'e1rnom roku V\'e1m skuto\'e8ne m\'f4\'9ee vznikn\'fa\'9d povinnos\'9d po ro\'e8nom z\'fa\'e8 tovan\'ed poistn\'e9ho doplati\'9d \'e8as\'9d alebo cel\'fa sumu poistn\'e9ho za zamestn\'e1vate\'bea (10% z\~VZ, na ktor\'fd bola uplatnen\'e1 OP). T\'fato povinnos\'9d V\'e1m ozn\'e1mi pr\'edslu\'9an\'e1 zdravotn\'e1 pois\'9dov\'f2a po vykonan\'ed ro \'e8n\'e9ho z\'fa\'e8tovania poistn\'e9ho}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15085561\charrsid8273202 za zamestnanca}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13450825\charrsid8273202 .}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13450825 \par }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\cf6\insrsid12484380 Pri uplat\'f2ovan\'ed OP od 1. 1. 2018 nedoplatok zamestn\'e1vate\'beovi nevznikne, nako\'beko zamestn\'e1vate\'be si na svoj VZ nemohol uplatni\'9d OP.}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12484380\charrsid8273202 \par }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13450825\charrsid8273202 \par }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid13450825\charrsid8273202 Ot\'e1zka}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid15018268\charrsid8273202 }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid12482504\charrsid8273202 10}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid13450825\charrsid8273202 : M\'e1m n\'e1rok na OP ak som zamestnan\'fd v\~pracovnom pomere u\~tohto ist\'e9ho zamestn\'e1vate\'bea na viacero pracovn\'fd ch \'fav\'e4zkov ? M\'e1m n\'e1rok na mesa\'e8n\'e9 uplat\'f2ovanie OP, ke\'ef m\'f4j pr\'edjem z\~t\'fdchto pracovn\'fdch \'fav\'e4zkov nepresiahne sumu 570 Eur? \par }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13450825\charrsid8273202 Odpove\'ef: \'c1no, pokia\'be sa jedn\'e1 o\~pracovn\'e9 \'fav\'e4zky u\~toho ist\'e9ho zamestn\'e1vate\'bea, m\'e1te n\'e1rok na mesa\'e8n\'e9 uplat\'f2ovanie odpo\'e8\'ed tate\'benej polo\'9eky na \'fahrn pr\'edjmov z\~pracovn\'e9ho pomeru}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15085561\charrsid8273202 (s\'fa\'e8et viacer\'fdch pracovn\'fdch \'fav\'e4zkov)}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13450825\charrsid8273202 . \par \par }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid13450825\charrsid8273202 Ot\'e1zka}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid15018268\charrsid8273202 }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid12482504\charrsid8273202 11}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid13450825\charrsid8273202 : M\'e1m n\'e1rok na mesa\'e8n\'e9 uplat\'f2ovanie OP}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid13450825\delrsid11413010\charrsid8273202 }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid13450825\charrsid8273202 ak som zamestnan\'fd v\~pracovnom pomere u\~toho ist\'e9ho zamestn\'e1vate\'bea a\~z\'e1rove\'f2 som u\~ tohto zamestn\'e1vate\'bea aj konate\'beom s\~pravideln\'fdm pr\'edjmom}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid15085561\charrsid8273202 ,}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid13450825\charrsid8273202 ale m\'f4j pr \'edjem nepresiahne 570 }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid1402529\charrsid8273202 e}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid13450825\charrsid8273202 ur}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid1402529\charrsid8273202 (pr\'edjem zo zamestnania: 350 eur, pr\'edjem za \'e8innos\'9d konate\'bea: 70 eur, spolu: 420 eur)}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid13450825\charrsid8273202 ? \par }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13450825\charrsid8273202 Odpove\'ef: \'c1no, m\'e1te n\'e1rok na mesa\'e8n\'e9 uplat\'f2ovanie odpo\'e8\'edtate\'benej polo\'9eky. T\'fato je mo\'9en\'e9 uplatni\'9d iba na pr\'edjem z\~pracovn\'e9 ho pomeru, pri\'e8om pre pr\'edpadn\'e9 zn\'ed\'9eenie OP sa bude posudzova\'9d celkov\'fd VZ (t. j. aj vr\'e1tane pr\'edjmu za \'e8innos\'9d konate\'bea). \par Zamestn\'e1vate\'be n\'e1sledne uveden\'fa skuto\'e8nos\'9d vyk\'e1\'9ee }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid1402529\charrsid8273202 vo v\'fdkaze preddavkov na poistn\'e9 na verejn\'e9 zdravotn\'e9 poistenie (tzv. mesa\'e8nom v\'fdk aze) }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13450825\charrsid8273202 nasledovne: \par }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid1402529\charrsid8273202 \par n\'e1rast VZ nad sumu 380 eur: 420 \endash 380 = 40 eur \par OP = 3}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3169460\charrsid8273202 8}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid1402529\charrsid8273202 0 \endash ( 2 x 40 ) = }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3169460\charrsid8273202 30}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid1402529\charrsid8273202 0 eur \par celkov\'fd VZ: }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3169460\charrsid8273202 (350 eur \endash 300 eur ) }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid1402529\charrsid8273202 + 70 eur = }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3169460\charrsid8273202 12}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid1402529\charrsid8273202 0 eur. \par }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13450825\charrsid8273202 \par \ltrrow}\trowd \irow0\irowband0\ltrrow\ts11\trgaph108\trrh358\trleft-108\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 \tpvpara\tphmrg\tposnegx-353\tposy33\tdfrmtxtLeft141\tdfrmtxtRight141\trftsWidth3\trwWidth10598\trftsWidthB3\trftsWidthA3\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid12484380\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \tblind0\tblindtype3 \clvmgf\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth534\clshdrawnil\clhidemark \cellx426\clvmgf\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl \brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth850\clshdrawnil\clhidemark \cellx1276\clvmgf\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil\clhidemark \cellx1843\clvmgf\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth709\clshdrawnil\clhidemark \cellx2552 \clvmgf\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth850\clshdrawnil\clhidemark \cellx3402\clvmgf\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb \brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth841\clshdrawnil\clhidemark \cellx4243\clvmgf\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth469\clshdrawnil \cellx4712\clvmgf\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth993\clshdrawnil\clhidemark \cellx5705\clvertalc\clbrdrt \brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth1666\clshdrawnil\clhidemark \cellx7371\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth1877\clshdrawnil\clhidemark \cellx9248\clvmgf\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth1242\clshdrawnil\clhidemark \cellx10490 \pard \ltrpar\qc \li0\ri0\sa200\sl276\slmult1\widctlpar\intbl\tx5010\tx5475\pvpara\phmrg\posnegx-353\posy33\dxfrtext141\dfrmtxtx141\dfrmtxty0\wraparound\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid1402529 {\rtlch\fcs1 \af1\afs16 \ltrch\fcs0 \f39\fs16\lang1024\langfe1024\noproof\insrsid1402529\charrsid8273202 Por.\line \'e8\'eds.\cell Rodn\'e9 \'e8\'edslo poistenca\cell Po\'e8et dn\'ed\cell Celkov\'e1 v\'fd\'9aka pr\'edjmu\cell Celkov\'e1 v\'fd\'9aka pr\'edjmu pre uplatnenie OP\cell Celkov \'e1 v\'fd\'9aka \'efal\'9a\'edch pr\'edjmov\cell \par OP\cell Vymeriavac\'ed\line z\'e1klad\cell Sadzba preddavku v %\cell Suma preddavku v }{\rtlch\fcs1 \ab\af1\afs16 \ltrch\fcs0 \f39\fs16\lang1024\langfe1024\noproof\insrsid1402529\charrsid8273202 eur\'e1ch}{\rtlch\fcs1 \af1\afs16 \ltrch\fcs0 \f39\fs16\lang1024\langfe1024\noproof\insrsid1402529\charrsid8273202 \cell }\pard \ltrpar\qj \li0\ri0\sa200\sl276\slmult1\widctlpar\intbl \tx5010\tx5475\pvpara\phmrg\posnegx-353\posy33\dxfrtext141\dfrmtxtx141\dfrmtxty0\wraparound\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid1402529 {\rtlch\fcs1 \af1\afs16 \ltrch\fcs0 \f39\fs16\lang1024\langfe1024\noproof\insrsid1402529\charrsid8273202 Preddavok spolu\cell }\pard \ltrpar\ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1402529\charrsid8273202 \trowd \irow0\irowband0\ltrrow\ts11\trgaph108\trrh358\trleft-108\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 \tpvpara\tphmrg\tposnegx-353\tposy33\tdfrmtxtLeft141\tdfrmtxtRight141\trftsWidth3\trwWidth10598\trftsWidthB3\trftsWidthA3\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid12484380\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \tblind0\tblindtype3 \clvmgf\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth534\clshdrawnil\clhidemark \cellx426\clvmgf\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl \brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth850\clshdrawnil\clhidemark \cellx1276\clvmgf\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil\clhidemark \cellx1843\clvmgf\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth709\clshdrawnil\clhidemark \cellx2552 \clvmgf\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth850\clshdrawnil\clhidemark \cellx3402\clvmgf\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb \brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth841\clshdrawnil\clhidemark \cellx4243\clvmgf\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth469\clshdrawnil \cellx4712\clvmgf\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth993\clshdrawnil\clhidemark \cellx5705\clvertalc\clbrdrt \brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth1666\clshdrawnil\clhidemark \cellx7371\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth1877\clshdrawnil\clhidemark \cellx9248\clvmgf\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth1242\clshdrawnil\clhidemark \cellx10490\row \ltrrow}\trowd \irow1\irowband1\ltrrow\ts11\trgaph108\trrh-602\trleft-108\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 \tpvpara\tphmrg\tposnegx-353\tposy33\tdfrmtxtLeft141\tdfrmtxtRight141\trftsWidth3\trwWidth10598\trftsWidthB3\trftsWidthA3\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid12484380\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \tblind0\tblindtype3 \clvmrg\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth534\clshdrawnil\clhidemark \cellx426\clvmrg\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl \brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth850\clshdrawnil\clhidemark \cellx1276\clvmrg\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil\clhidemark \cellx1843\clvmrg\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth709\clshdrawnil\clhidemark \cellx2552 \clvmrg\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth850\clshdrawnil\clhidemark \cellx3402\clvmrg\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb \brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth841\clshdrawnil\clhidemark \cellx4243\clvmrg\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth469\clshdrawnil\clhidemark \cellx4712\clvmrg\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth993\clshdrawnil\clhidemark \cellx5705\clvertalc \clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth708\clshdrawnil\clhidemark \cellx6413\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr \brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth958\clshdrawnil\clhidemark \cellx7371\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth851\clshdrawnil\clhidemark \cellx8222 \clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth1026\clshdrawnil\clhidemark \cellx9248\clvmrg\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb \brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth1242\clshdrawnil\clhidemark \cellx10490\pard \ltrpar\ql \li0\ri0\sa200\sl276\slmult1 \widctlpar\intbl\pvpara\phmrg\posnegx-353\posy33\dxfrtext141\dfrmtxtx141\dfrmtxty0\wraparound\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid1402529 {\rtlch\fcs1 \af1\afs16 \ltrch\fcs0 \f39\fs16\lang1024\langfe1024\noproof\insrsid1402529\charrsid8273202 \cell \cell \cell \cell \cell \cell \cell \cell }\pard \ltrpar\qc \li0\ri0\sa200\sl276\slmult1\widctlpar\intbl \tx5010\tx5475\pvpara\phmrg\posnegx-353\posy33\dxfrtext141\dfrmtxtx141\dfrmtxty0\wraparound\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid1402529 {\rtlch\fcs1 \af1\afs16 \ltrch\fcs0 \f39\fs16\lang1024\langfe1024\noproof\insrsid1402529\charrsid8273202 Zamest-n\'e1vate\'be\cell Zamest-nanec\cell Zamest-n\'e1vate\'be\cell Zamest-nanec\cell }\pard \ltrpar\ql \li0\ri0\sa200\sl276\slmult1 \widctlpar\intbl\pvpara\phmrg\posnegx-353\posy33\dxfrtext141\dfrmtxtx141\dfrmtxty0\wraparound\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid1402529 {\rtlch\fcs1 \af1\afs16 \ltrch\fcs0 \f39\fs16\lang1024\langfe1024\noproof\insrsid1402529\charrsid8273202 \cell }\pard \ltrpar\ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1402529\charrsid8273202 \trowd \irow1\irowband1\ltrrow\ts11\trgaph108\trrh-602\trleft-108\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 \tpvpara\tphmrg\tposnegx-353\tposy33\tdfrmtxtLeft141\tdfrmtxtRight141\trftsWidth3\trwWidth10598\trftsWidthB3\trftsWidthA3\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid12484380\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \tblind0\tblindtype3 \clvmrg\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth534\clshdrawnil\clhidemark \cellx426\clvmrg\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl \brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth850\clshdrawnil\clhidemark \cellx1276\clvmrg\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil\clhidemark \cellx1843\clvmrg\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth709\clshdrawnil\clhidemark \cellx2552 \clvmrg\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth850\clshdrawnil\clhidemark \cellx3402\clvmrg\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb \brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth841\clshdrawnil\clhidemark \cellx4243\clvmrg\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth469\clshdrawnil\clhidemark \cellx4712\clvmrg\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth993\clshdrawnil\clhidemark \cellx5705\clvertalc \clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth708\clshdrawnil\clhidemark \cellx6413\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr \brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth958\clshdrawnil\clhidemark \cellx7371\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth851\clshdrawnil\clhidemark \cellx8222 \clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth1026\clshdrawnil\clhidemark \cellx9248\clvmrg\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb \brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth1242\clshdrawnil\clhidemark \cellx10490\row \ltrrow}\trowd \irow2\irowband2\lastrow \ltrrow\ts11\trgaph108\trrh-1262\trleft-108\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb \brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 \tpvpara\tphmrg\tposnegx-353\tposy33\tdfrmtxtLeft141\tdfrmtxtRight141\trftsWidth3\trwWidth10598\trftsWidthB3\trftsWidthA3\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid12484380\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \tblind0\tblindtype3 \clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth534\clshdrawnil\clhidemark \cellx426\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb \brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth850\clshdrawnil \cellx1276\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx1843 \clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth709\clshdrawnil \cellx2552\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr \brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth850\clshdrawnil \cellx3402\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth841\clshdrawnil \cellx4243\clvertalc\clbrdrt \brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth469\clshdrawnil \cellx4712\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth993\clshdrawnil \cellx5705\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth708\clshdrawnil \cellx6413\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl \brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth958\clshdrawnil \cellx7371\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth851\clshdrawnil \cellx8222\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth1026\clshdrawnil \cellx9248\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth1242\clshdrawnil \cellx10490\pard \ltrpar\ql \li0\ri0\sa200\sl276\slmult1\widctlpar\intbl \tx5010\tx5475\pvpara\phmrg\posnegx-353\posy33\dxfrtext141\dfrmtxtx141\dfrmtxty0\wraparound\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid1402529 {\rtlch\fcs1 \af1\afs16 \ltrch\fcs0 \f39\fs16\lang1024\langfe1024\noproof\insrsid1402529\charrsid8273202 1\cell XY\cell 31\cell 420\cell }\pard \ltrpar\qc \li0\ri0\sa200\sl276\slmult1\widctlpar\intbl \tx5010\tx5475\pvpara\phmrg\posnegx-353\posy33\dxfrtext141\dfrmtxtx141\dfrmtxty0\wraparound\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid1402529 {\rtlch\fcs1 \af1\afs16 \ltrch\fcs0 \f39\fs16\lang1024\langfe1024\noproof\insrsid1402529\charrsid8273202 350\cell 70\cell }{\rtlch\fcs1 \af1\afs16 \ltrch\fcs0 \f39\fs16\lang1024\langfe1024\noproof\insrsid3169460\charrsid8273202 300}{\rtlch\fcs1 \af1\afs16 \ltrch\fcs0 \f39\fs16\lang1024\langfe1024\noproof\insrsid1402529\charrsid8273202 \cell }\pard \ltrpar\ql \li0\ri0\sa200\sl276\slmult1\widctlpar\intbl \tx5010\tx5475\pvpara\phmrg\posnegx-353\posy33\dxfrtext141\dfrmtxtx141\dfrmtxty0\wraparound\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid3169460 {\rtlch\fcs1 \af1\afs16 \ltrch\fcs0 \f39\fs16\lang1024\langfe1024\noproof\insrsid3169460\charrsid8273202 120}{\rtlch\fcs1 \af1\afs16 \ltrch\fcs0 \f39\fs16\lang1024\langfe1024\noproof\insrsid1402529\charrsid8273202 \cell }{\rtlch\fcs1 \af1\afs16 \ltrch\fcs0 \f39\fs16\lang1024\langfe1024\noproof\insrsid3169460\charrsid8273202 10}{\rtlch\fcs1 \af1\afs16 \ltrch\fcs0 \f39\fs16\lang1024\langfe1024\noproof\insrsid1402529\charrsid8273202 \cell }\pard \ltrpar\ql \li0\ri0\sa200\sl276\slmult1\widctlpar\intbl \tx5010\tx5475\pvpara\phmrg\posnegx-353\posy33\dxfrtext141\dfrmtxtx141\dfrmtxty0\wraparound\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid1402529 {\rtlch\fcs1 \af1\afs16 \ltrch\fcs0 \f39\fs16\lang1024\langfe1024\noproof\insrsid3169460\charrsid8273202 4}{\rtlch\fcs1 \af1\afs16 \ltrch\fcs0 \f39\fs16\lang1024\langfe1024\noproof\insrsid1402529\charrsid8273202 \cell }\pard \ltrpar\ql \li0\ri0\sa200\sl276\slmult1\widctlpar\intbl \tx5010\tx5475\pvpara\phmrg\posnegx-353\posy33\dxfrtext141\dfrmtxtx141\dfrmtxty0\wraparound\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid3169460 {\rtlch\fcs1 \af1\afs16 \ltrch\fcs0 \f39\fs16\lang1024\langfe1024\noproof\insrsid3169460\charrsid8273202 12}{\rtlch\fcs1 \af1\afs16 \ltrch\fcs0 \f39\fs16\lang1024\langfe1024\noproof\insrsid1402529 \par }{\rtlch\fcs1 \af1\afs16 \ltrch\fcs0 \f39\fs16\cf6\lang1024\langfe1024\noproof\insrsid12484380 od 1.1.2018 suma 42}{\rtlch\fcs1 \af1\afs16 \ltrch\fcs0 \f39\fs16\cf6\lang1024\langfe1024\noproof\insrsid12484380\charrsid12484380 \cell }\pard \ltrpar \ql \li0\ri0\sa200\sl276\slmult1\widctlpar\intbl\tx5010\tx5475\pvpara\phmrg\posnegx-353\posy33\dxfrtext141\dfrmtxtx141\dfrmtxty0\wraparound\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid1402529 {\rtlch\fcs1 \af1\afs16 \ltrch\fcs0 \f39\fs16\lang1024\langfe1024\noproof\insrsid3169460\charrsid8273202 4,80}{\rtlch\fcs1 \af1\afs16 \ltrch\fcs0 \f39\fs16\lang1024\langfe1024\noproof\insrsid1402529\charrsid8273202 \cell }{\rtlch\fcs1 \af1\afs16 \ltrch\fcs0 \f39\fs16\lang1024\langfe1024\noproof\insrsid3169460\charrsid8273202 16,80}{\rtlch\fcs1 \af1\afs16 \ltrch\fcs0 \f39\fs16\lang1024\langfe1024\noproof\insrsid1402529 \par }{\rtlch\fcs1 \af1\afs16 \ltrch\fcs0 \f39\fs16\cf6\lang1024\langfe1024\noproof\insrsid12484380 od 1.1.2018 suma 46,80}{\rtlch\fcs1 \af1\afs16 \ltrch\fcs0 \f39\fs16\lang1024\langfe1024\noproof\insrsid12484380\charrsid8273202 \cell }\pard \ltrpar \ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1402529\charrsid8273202 \trowd \irow2\irowband2\lastrow \ltrrow\ts11\trgaph108\trrh-1262\trleft-108\trbrdrt\brdrs\brdrw10 \trbrdrl \brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 \tpvpara\tphmrg\tposnegx-353\tposy33\tdfrmtxtLeft141\tdfrmtxtRight141\trftsWidth3\trwWidth10598\trftsWidthB3\trftsWidthA3\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid12484380\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \tblind0\tblindtype3 \clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth534\clshdrawnil\clhidemark \cellx426\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb \brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth850\clshdrawnil \cellx1276\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx1843 \clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth709\clshdrawnil \cellx2552\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr \brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth850\clshdrawnil \cellx3402\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth841\clshdrawnil \cellx4243\clvertalc\clbrdrt \brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth469\clshdrawnil \cellx4712\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth993\clshdrawnil \cellx5705\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth708\clshdrawnil \cellx6413\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl \brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth958\clshdrawnil \cellx7371\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth851\clshdrawnil \cellx8222\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth1026\clshdrawnil \cellx9248\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth1242\clshdrawnil \cellx10490\row }\pard \ltrpar\qj \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13450825 { \rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid15085561\charrsid8273202 \par }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid1402529\charrsid8273202 \par \par }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid13450825\charrsid8273202 Ot\'e1zka}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid15018268\charrsid8273202 }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid12482504\charrsid8273202 12}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid13450825\charrsid8273202 : M\'e1m n\'e1rok na mesa\'e8n\'e9 uplat\'f2ovanie OP}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid3169460\charrsid8273202 ?}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid13450825\charrsid8273202 }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid3169460\charrsid8273202 S}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid13450825\charrsid8273202 om zamestnan\'fd v\~pracovnom pomere u\~ zamestn\'e1vate\'bea a\~z\'e1rove\'f2 som u}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid3169460\charrsid8273202 \~}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid13450825\charrsid8273202 tohto}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid3169460\charrsid8273202 ist\'e9ho}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid13450825\charrsid8273202 zamestn\'e1vate\'bea zamestnan \'fd aj na dohodu o\~vykonan\'ed pr\'e1ce}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid15085561\charrsid8273202 ,}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid13450825\charrsid8273202 ale m\'f4j pr\'edjem z\~oboch t\'fdchto \'e8 innost\'ed nepresiahne 570 }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid3169460\charrsid8273202 e}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid13450825\charrsid8273202 u}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid3169460\charrsid8273202 r (pr\'edjem zo zamestnania: 400 eur, pr\'edjem z\~dohody: 50 eur).}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid13450825\charrsid8273202 \par }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13450825\charrsid8273202 Odpove\'ef: \'c1no, m\'e1te n\'e1rok na mesa\'e8n\'e9 uplat\'f2ovanie odpo\'e8\'edtate\'benej polo\'9eky. T\'fato je mo\'9en\'e9 uplatni\'9d iba na pr\'edjem z\~pracovn\'e9 ho pomeru, pri\'e8om pre pr\'edpadn\'e9 zn\'ed\'9eenie OP sa bude posudzova\'9d celkov\'fd VZ (t. j. aj vr\'e1tane pr\'edjmu z dohody). \par Zamestn\'e1vate\'be n\'e1sledne uveden\'fa skuto\'e8nos\'9d vyk\'e1\'9ee }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3169460\charrsid8273202 vo v\'fdkaze preddavkov na poistn\'e9 na verejn\'e9 zdravotn\'e9 poistenie (tzv. mesa\'e8nom v\'fd kaze) }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13450825\charrsid8273202 nasledovne: \par }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3169460\charrsid8273202 \par }\pard \ltrpar\qj \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3169460 {\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3169460\charrsid8273202 n\'e1rast VZ nad sumu 380 eur: 450 \endash 380 = 70 eur \par OP = 380 \endash ( 2 x 70 ) = 240 eur \par celkov\'fd VZ: (400 eur \endash 240 eur ) + 50 eur = 210 eur. \par }\pard \ltrpar\qj \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13450825 {\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3169460\charrsid8273202 \par \ltrrow}\trowd \irow0\irowband0\ltrrow\ts11\trgaph108\trrh358\trleft-108\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 \tpvpara\tphmrg\tposnegx-319\tposy590\tdfrmtxtLeft141\tdfrmtxtRight141\trftsWidth3\trwWidth10598\trftsWidthB3\trftsWidthA3\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid12484380\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \tblind0\tblindtype3 \clvmgf\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth534\clshdrawnil\clhidemark \cellx426\clvmgf\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl \brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth850\clshdrawnil\clhidemark \cellx1276\clvmgf\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil\clhidemark \cellx1843\clvmgf\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth709\clshdrawnil\clhidemark \cellx2552 \clvmgf\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth850\clshdrawnil\clhidemark \cellx3402\clvmgf\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb \brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth807\clshdrawnil\clhidemark \cellx4209\clvmgf\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth449\clshdrawnil \cellx4658\clvmgf\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth1012\clshdrawnil\clhidemark \cellx5670\clvertalc\clbrdrt \brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth1687\clshdrawnil\clhidemark \cellx7357\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth1857\clshdrawnil\clhidemark \cellx9214\clvmgf\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth1276\clshdrawnil\clhidemark \cellx10490 \pard \ltrpar\qc \li0\ri0\sa200\sl276\slmult1\widctlpar\intbl\tx5010\tx5475\pvpara\phmrg\posnegx-319\posy590\dxfrtext141\dfrmtxtx141\dfrmtxty0\wraparound\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid3169460 {\rtlch\fcs1 \af1\afs16 \ltrch\fcs0 \f39\fs16\lang1024\langfe1024\noproof\insrsid13450825\charrsid8273202 Por.\line \'e8\'eds.\cell Rodn\'e9 \'e8\'edslo poistenca\cell Po\'e8et dn\'ed\cell Celkov\'e1 v\'fd\'9aka pr\'edjmu\cell Celkov\'e1 v\'fd\'9aka pr\'edjmu pre uplatnenie OP\cell Celkov \'e1 v\'fd\'9aka \'efal\'9a\'edch pr\'edjmov\cell \par OP\cell Vymeriavac\'ed\line z\'e1klad\cell Sadzba preddavku v %\cell Suma preddavku v }{\rtlch\fcs1 \ab\af1\afs16 \ltrch\fcs0 \f39\fs16\lang1024\langfe1024\noproof\insrsid13450825\charrsid8273202 eur\'e1ch}{\rtlch\fcs1 \af1\afs16 \ltrch\fcs0 \f39\fs16\lang1024\langfe1024\noproof\insrsid13450825\charrsid8273202 \cell }\pard \ltrpar\qj \li0\ri0\sa200\sl276\slmult1\widctlpar\intbl \tx5010\tx5475\pvpara\phmrg\posnegx-319\posy590\dxfrtext141\dfrmtxtx141\dfrmtxty0\wraparound\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid3169460 {\rtlch\fcs1 \af1\afs16 \ltrch\fcs0 \f39\fs16\lang1024\langfe1024\noproof\insrsid13450825\charrsid8273202 Preddavok spolu\cell }\pard \ltrpar\ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13450825\charrsid8273202 \trowd \irow0\irowband0\ltrrow\ts11\trgaph108\trrh358\trleft-108\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 \tpvpara\tphmrg\tposnegx-319\tposy590\tdfrmtxtLeft141\tdfrmtxtRight141\trftsWidth3\trwWidth10598\trftsWidthB3\trftsWidthA3\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid12484380\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \tblind0\tblindtype3 \clvmgf\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth534\clshdrawnil\clhidemark \cellx426\clvmgf\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl \brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth850\clshdrawnil\clhidemark \cellx1276\clvmgf\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil\clhidemark \cellx1843\clvmgf\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth709\clshdrawnil\clhidemark \cellx2552 \clvmgf\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth850\clshdrawnil\clhidemark \cellx3402\clvmgf\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb \brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth807\clshdrawnil\clhidemark \cellx4209\clvmgf\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth449\clshdrawnil \cellx4658\clvmgf\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth1012\clshdrawnil\clhidemark \cellx5670\clvertalc\clbrdrt \brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth1687\clshdrawnil\clhidemark \cellx7357\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth1857\clshdrawnil\clhidemark \cellx9214\clvmgf\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth1276\clshdrawnil\clhidemark \cellx10490\row \ltrrow}\trowd \irow1\irowband1\ltrrow\ts11\trgaph108\trrh-602\trleft-108\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 \tpvpara\tphmrg\tposnegx-319\tposy590\tdfrmtxtLeft141\tdfrmtxtRight141\trftsWidth3\trwWidth10598\trftsWidthB3\trftsWidthA3\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid12484380\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \tblind0\tblindtype3 \clvmrg\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth534\clshdrawnil\clhidemark \cellx426\clvmrg\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl \brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth850\clshdrawnil\clhidemark \cellx1276\clvmrg\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil\clhidemark \cellx1843\clvmrg\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth709\clshdrawnil\clhidemark \cellx2552 \clvmrg\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth850\clshdrawnil\clhidemark \cellx3402\clvmrg\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb \brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth807\clshdrawnil\clhidemark \cellx4209\clvmrg\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth449\clshdrawnil\clhidemark \cellx4658\clvmrg\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth1012\clshdrawnil\clhidemark \cellx5670\clvertalc \clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth709\clshdrawnil\clhidemark \cellx6379\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr \brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth978\clshdrawnil\clhidemark \cellx7357\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth865\clshdrawnil\clhidemark \cellx8222 \clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth992\clshdrawnil\clhidemark \cellx9214\clvmrg\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth1276\clshdrawnil\clhidemark \cellx10490\pard \ltrpar\ql \li0\ri0\sa200\sl276\slmult1 \widctlpar\intbl\pvpara\phmrg\posnegx-319\posy590\dxfrtext141\dfrmtxtx141\dfrmtxty0\wraparound\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid3169460 {\rtlch\fcs1 \af1\afs16 \ltrch\fcs0 \f39\fs16\lang1024\langfe1024\noproof\insrsid13450825\charrsid8273202 \cell \cell \cell \cell \cell \cell \cell \cell }\pard \ltrpar\qc \li0\ri0\sa200\sl276\slmult1\widctlpar\intbl \tx5010\tx5475\pvpara\phmrg\posnegx-319\posy590\dxfrtext141\dfrmtxtx141\dfrmtxty0\wraparound\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid3169460 {\rtlch\fcs1 \af1\afs16 \ltrch\fcs0 \f39\fs16\lang1024\langfe1024\noproof\insrsid13450825\charrsid8273202 Zamest-n\'e1vate\'be\cell Zamest-nanec\cell Zamest-n\'e1vate\'be\cell Zamest-nanec\cell }\pard \ltrpar\ql \li0\ri0\sa200\sl276\slmult1 \widctlpar\intbl\pvpara\phmrg\posnegx-319\posy590\dxfrtext141\dfrmtxtx141\dfrmtxty0\wraparound\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid3169460 {\rtlch\fcs1 \af1\afs16 \ltrch\fcs0 \f39\fs16\lang1024\langfe1024\noproof\insrsid13450825\charrsid8273202 \cell }\pard \ltrpar\ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13450825\charrsid8273202 \trowd \irow1\irowband1\ltrrow\ts11\trgaph108\trrh-602\trleft-108\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 \tpvpara\tphmrg\tposnegx-319\tposy590\tdfrmtxtLeft141\tdfrmtxtRight141\trftsWidth3\trwWidth10598\trftsWidthB3\trftsWidthA3\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid12484380\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \tblind0\tblindtype3 \clvmrg\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth534\clshdrawnil\clhidemark \cellx426\clvmrg\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl \brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth850\clshdrawnil\clhidemark \cellx1276\clvmrg\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil\clhidemark \cellx1843\clvmrg\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth709\clshdrawnil\clhidemark \cellx2552 \clvmrg\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth850\clshdrawnil\clhidemark \cellx3402\clvmrg\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb \brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth807\clshdrawnil\clhidemark \cellx4209\clvmrg\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth449\clshdrawnil\clhidemark \cellx4658\clvmrg\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth1012\clshdrawnil\clhidemark \cellx5670\clvertalc \clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth709\clshdrawnil\clhidemark \cellx6379\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr \brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth978\clshdrawnil\clhidemark \cellx7357\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth865\clshdrawnil\clhidemark \cellx8222 \clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth992\clshdrawnil\clhidemark \cellx9214\clvmrg\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth1276\clshdrawnil\clhidemark \cellx10490\row \ltrrow}\trowd \irow2\irowband2\lastrow \ltrrow\ts11\trgaph108\trrh-1261\trleft-108\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 \tpvpara\tphmrg\tposnegx-319\tposy590\tdfrmtxtLeft141\tdfrmtxtRight141\trftsWidth3\trwWidth10598\trftsWidthB3\trftsWidthA3\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid12484380\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \tblind0\tblindtype3 \clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth534\clshdrawnil\clhidemark \cellx426\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb \brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth850\clshdrawnil \cellx1276\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx1843 \clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth709\clshdrawnil \cellx2552\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr \brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth850\clshdrawnil \cellx3402\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth807\clshdrawnil \cellx4209\clvertalc\clbrdrt \brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth449\clshdrawnil \cellx4658\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth1012\clshdrawnil \cellx5670\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth709\clshdrawnil \cellx6379\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth978\clshdrawnil \cellx7357\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth865\clshdrawnil \cellx8222\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth992\clshdrawnil \cellx9214\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl \brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth1276\clshdrawnil \cellx10490\pard \ltrpar\ql \li0\ri0\sa200\sl276\slmult1\widctlpar\intbl \tx5010\tx5475\pvpara\phmrg\posnegx-319\posy590\dxfrtext141\dfrmtxtx141\dfrmtxty0\wraparound\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid3169460 {\rtlch\fcs1 \af1\afs16 \ltrch\fcs0 \f39\fs16\lang1024\langfe1024\noproof\insrsid13450825\charrsid8273202 1\cell XY\cell 31\cell 450\cell }\pard \ltrpar\qc \li0\ri0\sa200\sl276\slmult1\widctlpar\intbl \tx5010\tx5475\pvpara\phmrg\posnegx-319\posy590\dxfrtext141\dfrmtxtx141\dfrmtxty0\wraparound\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid3169460 {\rtlch\fcs1 \af1\afs16 \ltrch\fcs0 \f39\fs16\lang1024\langfe1024\noproof\insrsid13450825\charrsid8273202 400\cell 50\cell }{\rtlch\fcs1 \af1\afs16 \ltrch\fcs0 \f39\fs16\lang1024\langfe1024\noproof\insrsid3169460\charrsid8273202 2}{\rtlch\fcs1 \af1\afs16 \ltrch\fcs0 \f39\fs16\lang1024\langfe1024\noproof\insrsid13450825\charrsid8273202 40\cell }\pard \ltrpar\ql \li0\ri0\sa200\sl276\slmult1\widctlpar\intbl \tx5010\tx5475\pvpara\phmrg\posnegx-319\posy590\dxfrtext141\dfrmtxtx141\dfrmtxty0\wraparound\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid3169460 {\rtlch\fcs1 \af1\afs16 \ltrch\fcs0 \f39\fs16\lang1024\langfe1024\noproof\insrsid3169460\charrsid8273202 21}{\rtlch\fcs1 \af1\afs16 \ltrch\fcs0 \f39\fs16\lang1024\langfe1024\noproof\insrsid13450825\charrsid8273202 0\cell 10\cell 4\cell }{\rtlch\fcs1 \af1\afs16 \ltrch\fcs0 \f39\fs16\lang1024\langfe1024\noproof\insrsid11825091\charrsid8273202 2}{\rtlch\fcs1 \af1\afs16 \ltrch\fcs0 \f39\fs16\lang1024\langfe1024\noproof\insrsid13450825\charrsid8273202 1}{\rtlch\fcs1 \af1\afs16 \ltrch\fcs0 \f39\fs16\lang1024\langfe1024\noproof\insrsid13450825 \par }{\rtlch\fcs1 \af1\afs16 \ltrch\fcs0 \f39\fs16\cf6\lang1024\langfe1024\noproof\insrsid12484380 od 1.1.2018 suma 45}{\rtlch\fcs1 \af1\afs16 \ltrch\fcs0 \f39\fs16\lang1024\langfe1024\noproof\insrsid12484380\charrsid8273202 \cell }{\rtlch\fcs1 \af1\afs16 \ltrch\fcs0 \f39\fs16\lang1024\langfe1024\noproof\insrsid11825091\charrsid8273202 8}{\rtlch\fcs1 \af1\afs16 \ltrch\fcs0 \f39\fs16\lang1024\langfe1024\noproof\insrsid13450825\charrsid8273202 ,40\cell }{\rtlch\fcs1 \af1\afs16 \ltrch\fcs0 \f39\fs16\lang1024\langfe1024\noproof\insrsid11825091\charrsid8273202 29}{\rtlch\fcs1 \af1\afs16 \ltrch\fcs0 \f39\fs16\lang1024\langfe1024\noproof\insrsid13450825\charrsid8273202 ,40}{\rtlch\fcs1 \af1\afs16 \ltrch\fcs0 \f39\fs16\lang1024\langfe1024\noproof\insrsid13450825 \par }{\rtlch\fcs1 \af1\afs16 \ltrch\fcs0 \f39\fs16\cf6\lang1024\langfe1024\noproof\insrsid12484380 od 1.1.2018 suma 53,40}{\rtlch\fcs1 \af1\afs16 \ltrch\fcs0 \f39\fs16\lang1024\langfe1024\noproof\insrsid12484380\charrsid8273202 \cell }\pard \ltrpar \ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13450825\charrsid8273202 \trowd \irow2\irowband2\lastrow \ltrrow\ts11\trgaph108\trrh-1261\trleft-108\trbrdrt\brdrs\brdrw10 \trbrdrl \brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 \tpvpara\tphmrg\tposnegx-319\tposy590\tdfrmtxtLeft141\tdfrmtxtRight141\trftsWidth3\trwWidth10598\trftsWidthB3\trftsWidthA3\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid12484380\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \tblind0\tblindtype3 \clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth534\clshdrawnil\clhidemark \cellx426\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb \brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth850\clshdrawnil \cellx1276\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx1843 \clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth709\clshdrawnil \cellx2552\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr \brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth850\clshdrawnil \cellx3402\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth807\clshdrawnil \cellx4209\clvertalc\clbrdrt \brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth449\clshdrawnil \cellx4658\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth1012\clshdrawnil \cellx5670\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth709\clshdrawnil \cellx6379\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth978\clshdrawnil \cellx7357\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth865\clshdrawnil \cellx8222\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth992\clshdrawnil \cellx9214\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl \brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth1276\clshdrawnil \cellx10490\row }\pard \ltrpar\qj \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13450825 {\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13450825\charrsid8273202 \par }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3169460\charrsid8273202 \par \par }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid3169460\charrsid8273202 \par }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid13450825\charrsid8273202 Ot\'e1zka}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid15018268\charrsid8273202 }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid12482504\charrsid8273202 13}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid13450825\charrsid8273202 : M\'e1m n\'e1rok na mesa\'e8n\'e9 uplat\'f2ovanie OP za mesiac 5/2015 ak som zamestnan\'fd v\~pracovnom pomere u\~jedn\'e9 ho zamestn\'e1vate\'bea m\'f4j pr\'edjem v\~tomto mesiaci je 390 Eur a\~v\~mesiaci 5/2015 mi in\'fd zamestn\'e1vate\'be vyplat\'ed n\'e1hodil\'fd pr\'edjem v\~sume 80 Eur a teda }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid12482504\charrsid8273202 ma }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid13450825\charrsid8273202 na jeden de\'f2 prihl\'e1si ako zamestnanca k\'f3dom 2Y ? \par }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13450825\charrsid8273202 Odpove\'ef: Nako\'beko v\~danom mesiaci sa pre \'fa\'e8ely z\'e1kona \'e8. 580/2004 Z. z. poklad\'e1te za zamestnanca u\~viacer\'fdch zamestn\'e1vate\'beov, na mesa\'e8n\'e9 uplatnenie OP n\'e1rok nem\'e1te. \par V\~r\'e1mci ro\'e8n\'e9ho z\'fa\'e8tovania poistn\'e9ho ale OP budete ma\'9d uplatnen\'fa (ak spln\'edte podmienku v\'fd\'9aky VZ). \par \par \par }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid13450825\charrsid8273202 Ot\'e1zka}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid15018268\charrsid8273202 }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid12482504\charrsid8273202 14}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid13450825\charrsid8273202 : Poistenec je zamestnan\'fd od 1.1.2015 pri\'e8om zamestnanie st\'e1le trv\'e1, S\'fa\'e8asne za\'e8ne podnika\'9d od 15.5.2015. Bude si m\'f4c\'9d v\~r\'e1mci mesiaca 5/2015 uplatni\'9d OOP ? \par }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13450825\charrsid8273202 Odpove\'ef: Nie, OP v}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid1729704\charrsid8273202 \~5. }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13450825\charrsid8273202 mesiaci nem\'f4\'9ee by\'9d uplatnen\'e1. Ak zamestnanec bol v\~kalend\'e1rnom mesiaci s\'fa\'e8asne samostatne z\'e1robkovo \'e8innou osobou, odpo\'e8\'edtate\'ben\'e1 polo\'9eka sa uplatn\'ed a\'9e v\~ro\'e8nom z \'fa\'e8tovan\'ed poistn\'e9ho}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15085561\charrsid8273202 .}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13450825\charrsid8273202 \par }\pard \ltrpar\ql \li0\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13450825 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13450825\charrsid8273202 \~ \par }\pard \ltrpar\qj \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13450825 {\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid13450825\charrsid8273202 Ot\'e1zka}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid15018268\charrsid8273202 }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid12482504\charrsid8273202 15}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid13450825\charrsid8273202 : Poistenec je zamestnan\'fd u\~jedn\'e9 ho zamestn\'e1vate\'bea od 1.1.2015 do 14.5.2015. U\~}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid11825091\charrsid8273202 in\'e9ho}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid13450825\charrsid8273202 zamestn\'e1vate\'be a sa zamestn\'e1 15.5.2015. Bude si m\'f4c\'9d v\~r\'e1mci mesiaca 5/2015 uplatni\'9d OP ? }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid11825091\charrsid8273202 A}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid13450825\charrsid8273202 k \'e1no ako sa bude po\'e8\'edta\'9d OP za mesiac 5/2015 ak u}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid11825091\charrsid8273202 \~}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid13450825\charrsid8273202 prv\'e9ho}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid11825091\charrsid8273202 zamestn\'e1vate\'bea}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid13450825\charrsid8273202 za 14 dn\'ed zarobil 200 eur a\~u\~druh\'e9ho }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid11825091\charrsid8273202 zamestn\'e1vate\'bea }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid15085561\charrsid8273202 za 17 dn\'ed}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid11825091\charrsid8273202 zarobil}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid15085561\charrsid8273202 }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid13450825\charrsid8273202 300 eur? \par }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13450825\charrsid8273202 \~Odpove\'ef: \'c1no, v\~r\'e1mci }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid1729704\charrsid8273202 5. }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13450825\charrsid8273202 mesiaca si OP m\'f4\'9ee uplatni\'9d. Ak poistenec nebol zamestnancom pod\'bea prvej vety po\'e8as cel\'e9ho kalend\'e1rneho mesiaca, odpo\'e8\'edtate\'ben\'e1 polo\'9eka sa alikvotne zni\'9euje v\~z\'e1vislosti od \~po\'e8tu kalend\'e1rnych dn\'ed mesiaca, kedy poistenec nebol zamestnancom pod\'bea prvej vety. \par V\~uvedenom pr\'edpade pracoval u\~prv\'e9ho zamestn\'e1vate\'bea 14 dn\'ed. \par N\'e1rok na mesa\'e8n\'e9 uplatnenie OP u\~prv\'e9ho zamestn\'e1vate\'bea: \par (postup pod\'bea \'a7 16 ods. 18}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15085561\charrsid8273202 z\'e1kona \'e8. 580/2004 Z. z.}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13450825\charrsid8273202 ) \par }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid13450825\charrsid8273202 Ak je pr\'edjem u\~zamestnanca }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid1729704\charrsid8273202 za kalend\'e1rny mesiac }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid13450825\charrsid8273202 ni\'9e\'9a\'ed ako 380 eur, odpo\'e8\'edtate\'ben\'e1 polo\'9eka je vo v\'fd\'9ake tohto pr\'edjmu}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13450825\charrsid8273202 : t.j. OP je vo v\'fd \'9ake 200 eur \par }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid13450825\charrsid8273202 Ak poistenec nebol zamestnancom pod\'bea po\'e8as cel\'e9ho kalend\'e1rneho mesiaca, OP sa alikvotne zni\'9euje v\~z\'e1vislosti od\~po\'e8tu kalend\'e1rnych dn\'ed mesiaca, kedy poistenec nebol zamestnancom pod\'bea prvej vety}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13450825\charrsid8273202 : t. j. mesa\'e8ne uplatnen\'e1 OP sa zni\'9euje: 200 / 31 }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11825091\charrsid8273202 x }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13450825\charrsid8273202 14 = }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid12482504\charrsid8273202 90,33}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid12651944\charrsid8273202 }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid13450825\charrsid8273202 eur}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13450825\charrsid8273202 . \par Rovnak\'fdm postupom u\~druh\'e9ho zamestn\'e1vate\'bea sa mesa\'e8ne uplatnen\'e1 OP ur\'e8\'ed nasledovne: \par }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid13450825\charrsid8273202 300}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid11825091\charrsid8273202 }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid13450825\charrsid8273202 /} {\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid11825091\charrsid8273202 }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid13450825\charrsid8273202 31}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid11825091\charrsid8273202 x } {\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid13450825\charrsid8273202 17= 164,52 eur \par }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13450825\charrsid8273202 \par \par }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid13450825\charrsid8273202 Ot\'e1zka}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid15018268\charrsid8273202 }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid12482504\charrsid8273202 16}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid13450825\charrsid8273202 : Poistenec je zamestnan\'fd u\~jedn\'e9ho zamestn\'e1vate\'bea od 1.1.2015 do 14.5.2015. Od 15.5.2015 je starobn\'fd d\'f4 chodca. Bude si m\'f4c\'9d v\~r\'e1mci mesiaca 5/2015 uplatni\'9d OOP? \par }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13450825\charrsid8273202 Odpove\'ef: \'c1no, OP si m\'f4\'9ee uplatni\'9d aj v\~mesiaci m\'e1j. S\'fabe\'9en\'e1 alebo n\'e1sledn\'e1 existencia platenia poistn\'e9ho \'9at\'e1tom nie je d\'f4 vod na neuplatnenie n\'e1roku na OP v\~mesiaci. \par V\~danom pr\'edklade ale d\'f4jde k\~alikvotn\'e9mu zn\'ed\'9eeniu n\'e1roku na OP, nako\'beko je zamestnancom len do 14. 5. \par \par }\pard \ltrpar\qj \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15611104 {\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid15557784\charrsid8273202 Ot\'e1zka}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid15018268\charrsid8273202 }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid12482504\charrsid8273202 17}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid15557784\charrsid8273202 : Poistenec je zamestnan\'fd u\~jedn\'e9 ho zamestn\'e1vate\'bea od 01.01.2015 do 31.01.2015. Od 10.01.2015 do 15.01.2015 je pr\'e1ceneschopn\'fd (teda je pova\'9eovan\'fd za osobu pod\'bea \'a711 ods. 7 p\'edsm. m) z\'e1kona \'e8. 580/2004 Z. z.) pr\'edjem za dan\'fd mesiac je v\~ sume 280 Eur. Ako sa v\~tomto pr\'edpade vypo\'e8\'edta odpo\'e8\'edtate\'ben\'e1 polo\'9eka?}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid14439522\charrsid8273202 Bud\'fa sa dni PN odpo\'e8\'edtava\'9d od po\'e8tu dn\'ed v\~kalend\'e1 rnom mesiaci ?}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid15557784\charrsid8273202 \par }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15557784\charrsid8273202 Odpove\'ef: V\~pr\'edpade, ak je zamestnanec pova\'9eovan\'fd za osobu pod\'bea \'a711 ods.7 p\'edsm. m) a\~s) z\'e1kona \'e8. 580/2004 Z. z. po\'e8as t\'fdchto dn\'ed sa na \'efalej }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14439522\charrsid8273202 v\~s\'falade so z\'e1konom \'e8. 580/2004 Z. z. (\'a711 ods.}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15611104\charrsid8273202 }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14439522\charrsid8273202 3) }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15557784\charrsid8273202 pova\'9euje za zamestnanca}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14439522\charrsid8273202 ,}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15557784\charrsid8273202 tak\'9ee n\'e1rok}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14439522\charrsid8273202 na OP sa nebude kr\'e1ti\'9d a \~v\'fdpo\'e8et OP }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15557784\charrsid8273202 bude nasleduj\'faci: \par }\pard \ltrpar\qj \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6236747 {\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15557784\charrsid8273202 pr\'edjem: 280 eur \par OP: 280 eur \par pr\'edjem \endash OP = 280 eur \endash 280 eur = 0 eur \par }\pard \ltrpar\qj \li0\ri0\widctlpar\tx1985\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15611104 {\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15557784\charrsid8273202 odvod poistn\'e9ho: }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15611104\charrsid8273202 \tab }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15557784\charrsid8273202 zamestn\'e1vate\'be 10% z\~0 eur = 0 eur}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12484380 }{ \rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\cf6\insrsid12484380 ; od 1. 1. 2018 10% z\~280 eur = 28 eur}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\cf6\insrsid15557784\charrsid12484380 \par }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15611104\charrsid8273202 \tab }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15557784\charrsid8273202 zamestnanec 4% z\~0 eur = 0 eur \par }\pard \ltrpar\ql \li0\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15557784\charrsid8273202 \par }\pard \ltrpar\qj \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3045085 {\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid3045085\charrsid8273202 Ot\'e1zka}{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid15018268\charrsid8273202 }{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid12482504\charrsid8273202 18:}{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid15018268\charrsid8273202 A}{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid6125090\charrsid8273202 ko postupova\'9d}{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid3045085\charrsid8273202 pri v\'fdpo\'e8te}{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid14300032\charrsid8273202 mesa\'e8 nej OP}{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid6125090\charrsid8273202 ; }{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid15018268\charrsid8273202 uprav\'ed sa}{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid6125090\charrsid8273202 OP}{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid3045085\charrsid8273202 najprv pod\'bea }{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid6125090\charrsid8273202 \'a7 16 ods.}{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid3045085\charrsid8273202 17 a\~a\'9e n\'e1sledne pod\'bea ods}{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid6125090\charrsid8273202 .}{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid3045085\charrsid8273202 18 (najprv pod\'bea prvej vety a n\'e1sledne druhej vety odseku 18)}{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid15018268\charrsid8273202 ?}{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid3045085\charrsid8273202 \par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3045085\charrsid8273202 \par }\pard\plain \ltrpar\s24\qj \fi284\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\nosnaplinegrid\adjustright\rin0\lin0\itap0\pararsid3045085 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \caps\fs22\lang1051\langfe1051\cgrid\langnp1051\langfenp1051 { \rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \caps0\fs20\insrsid3045085\charrsid8273202 \'84(16) Na \'fa\'e8ely v\'fdpo\'e8tu preddavku na poistn\'e9 sa pr\'edjem u zamestnanca, ktor\'fd vykon\'e1va z\'e1robkov\'fa \'e8innos\'9d v\~pracovnom pomere, \'9at\'e1 tnozamestnaneckom pomere, slu\'9eobnom pomere alebo obdobnom pracovnom vz\'9dahu,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \caps0\fs20\super\insrsid3045085\charrsid8273202 51}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \caps0\fs20\insrsid3045085\charrsid8273202 ) zni \'9euje o\~odpo\'e8\'edtate\'ben\'fa polo\'9eku, ak si zamestnanec uplatnil n\'e1rok na odpo\'e8\'edtate\'ben\'fa polo\'9eku pod\'bea \'a7 23 ods. 6. Odpo\'e8\'edtate\'ben\'e1 polo\'9eka je 380 eur mesa\'e8ne, ak v\~odsekoch 17 a\~18 nie je ustanoven\'e9 inak. \par \par (17) Odpo\'e8\'edtate\'ben\'e1 polo\'9eka sa s rastom pr\'edjmu pod\'bea \'a7 13 ods. 1 dosiahnut\'e9ho v\~pr\'edslu\'9anom kalend\'e1rnom mesiaci zni\'9euje o\~dvojn\'e1sobok \'e8asti tohto pr\'edjmu, ktor\'e1 prevy\'9auje 380 eur. Ak je pr\'edjem pod \'bea \'a7 13 ods. 1 vo v\'fd\'9ake najmenej 570 eur, odpo\'e8\'edtate\'ben\'e1 polo\'9eka je 0 eur. \par }\pard \ltrpar\s24\qj \fi426\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\nosnaplinegrid\adjustright\rin0\lin0\itap0\pararsid3045085 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \caps0\fs20\insrsid3045085\charrsid8273202 \par }\pard \ltrpar\s24\qj \fi284\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\nosnaplinegrid\adjustright\rin0\lin0\itap0\pararsid3045085 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \caps0\fs20\insrsid3045085\charrsid8273202 (18) Ak je pr\'ed jem u zamestnanca, ktor\'fd vykon\'e1va z\'e1robkov\'fa \'e8innos\'9d v\~pracovnom pomere, \'9at\'e1tnozamestnaneckom pomere, slu\'9eobnom pomere alebo obdobnom pracovnom vz\'9dahu,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \caps0\fs20\super\insrsid3045085\charrsid8273202 51}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \caps0\fs20\insrsid3045085\charrsid8273202 ) ni\'9e\'9a\'ed ako 380 eur, odpo\'e8\'edtate\'ben\'e1 polo\'9eka je vo v\'fd\'9ake tohto pr\'edjmu. Ak poistenec nebol zamestnancom pod\'bea prvej vety po\'e8as cel\'e9ho kalend\'e1rneho mesiaca, odpo\'e8\'edtate\'ben\'e1 polo\'9eka sa alikvotne zni\'9euje v\~z\'e1vislosti od\~po\'e8tu kalend\'e1rnych dn\'ed mesiaca, kedy poistenec nebol zamestnancom pod \'bea prvej vety. Ak zamestnanec pod\'bea prvej vety mal v\~kalend\'e1rnom mesiaci s\'fa\'e8asne viacer\'fdch zamestn\'e1vate\'beov alebo bol s\'fa\'e8asne samostatne z\'e1robkovo \'e8innou osobou, odpo\'e8\'edtate\'ben\'e1 polo\'9eka sa uplatn\'ed a\'9e v\~ro\'e8nom z\'fa\'e8tovan\'ed poistn\'e9ho pod\'bea \'a7 19.\'93. \par }\pard\plain \ltrpar\qj \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3045085 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f37\fs22\lang1051\langfe1033\cgrid\langnp1051\langfenp1033 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3045085\charrsid8273202 \par Odpove\'ef:}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3688066\charrsid8273202 }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3045085\charrsid8273202 Pri v\'fdpo\'e8te }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15018268\charrsid8273202 OP}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3045085\charrsid8273202 m\'e1 by\'9d dodr\'9ean\'fd postup stanoven\'fd jednotliv\'fdmi odsekmi. Najprv sa }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15018268\charrsid8273202 OP}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3045085\charrsid8273202 upravuje pod\'bea pr\'edjmu }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15018268\charrsid8273202 z }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3045085\charrsid8273202 \'a7 13 ods. 1 (odsek 17) a\~a\'9e n\'e1sledne sa porovn\'e1va na v\'fd\'9aku pr\'edjmu z\~pracovn\'e9ho pomeru (odsek 18). \par Dovo\'beujeme si ale upozorni\'9d, \'9ee prv\'fa vetu odseku 18 je nutn\'e9 ch\'e1pa\'9d nie samostatne, ale vo v\'e4zbe na ostatn\'e9 ustanovenia, s\'favisiace s\~ur\'e8en\'edm v\'fd\'9aky }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15018268\charrsid8273202 OP}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3045085\charrsid8273202 . \par Preto ak nastane situ\'e1cia, \'9ee }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15018268\charrsid8273202 OP}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3045085\charrsid8273202 po \'faprav\'e1ch pod\'bea odseku 17 bude ur\'e8en\'e1 v\~ni \'9e\'9aej sume, ako je suma pr\'edjmu z\~pracovn\'e9ho pomeru, je nutn\'e9 v\~tomto kontexte postupova\'9d aj pod\'bea prvej vety v\~odseku 18 a\~teda sumu }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15018268\charrsid8273202 OP}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3045085\charrsid8273202 nenavy\'9aova\'9d znova na sumu pr\'edjmu (nako\'beko by sa jednalo o\~rozpor s\~odsekom 17}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15018268\charrsid8273202 )}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3045085\charrsid8273202 , ale ponecha\'9d ju vo v\'fd\'9ake, vypo\'e8\'edtanej pod\'bea odseku 17. \par Prv\'e1 veta odseku 18 je ustanoven\'e1 vo v\'e4zbe na skuto\'e8nos\'9d, kedy }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15018268\charrsid8273202 OP}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3045085\charrsid8273202 je vo v\'fd\'9a ke 380 eur (odsek 16) a\~pr\'edjem pre uplatnenie }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15018268\charrsid8273202 OP}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3045085\charrsid8273202 je ni\'9e\'9a\'ed. \par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3045085 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3045085\charrsid12482504 \par }\pard \ltrpar\qj \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14300032 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3045085\charrsid12482504 Pr\'edklad}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14300032\charrsid12482504 }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12482504\charrsid12482504 18}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14300032\charrsid12482504 -1}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3045085\charrsid8273202 :}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14300032\charrsid8273202 \par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3045085\charrsid8273202 Poistenec bol zamestnanec 20 dn\'ed v\~mesiaci apr\'edl. Pr\'edjem z pracovn\'e9ho pomeru je 120 }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14300032\charrsid8273202 eur }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3045085\charrsid8273202 a celkov\'fd pr\'edjem 500 }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14300032\charrsid8273202 e}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3045085\charrsid8273202 ur. \par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3045085 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\ul\insrsid3045085\charrsid8273202 Odsek }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\ul\lang1033\langfe1033\langnp1033\insrsid3045085\charrsid8273202 (}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\ul\insrsid3045085\charrsid8273202 17)\line }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3045085\charrsid8273202 Celkov\'fd pr \'edjem je 500}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15018268\charrsid8273202 eur je vy\'9a\'9a\'ed ako 380 eur: \par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3045085\charrsid8273202 380}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15018268\charrsid8273202 \endash }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3045085\charrsid8273202 2}{ \rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15018268\charrsid8273202 x }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3045085\charrsid8273202 (500}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15018268\charrsid8273202 \endash }{ \rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3045085\charrsid8273202 380) = 380}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15018268\charrsid8273202 \endash }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3045085\charrsid8273202 240 = 140 \par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\ul\insrsid3045085\charrsid8273202 Odsek }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\ul\lang1033\langfe1033\langnp1033\insrsid3045085\charrsid8273202 (}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\ul\insrsid3045085\charrsid8273202 18 1.veta)\line }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3045085\charrsid8273202 Pr\'edjem z\~pracovn\'e9ho pomeru 120}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15018268\charrsid8273202 eur }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3045085\charrsid8273202 je ni\'9e\'9a\'ed ako 380}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15018268\charrsid8273202 eur}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14300032\charrsid8273202 a\~ni\'9e\'9a\'ed ako 140 eur (ods. 17)}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15018268\charrsid8273202 :}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3045085\charrsid8273202 \~}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15018268\charrsid8273202 \par OP}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3045085\charrsid8273202 }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15018268\charrsid8273202 sa zni\'9euje}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3045085\charrsid8273202 na 120 }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15018268\charrsid8273202 eur}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3045085\charrsid8273202 \par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\ul\insrsid3045085\charrsid8273202 Odsek }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\ul\lang1033\langfe1033\langnp1033\insrsid3045085\charrsid8273202 (}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\ul\insrsid3045085\charrsid8273202 18 2.veta)\line }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3045085\charrsid8273202 Poistenec bol zamestnancom 20 dn\'ed \~\~}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14300032\charrsid8273202 \par OP}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3045085\charrsid8273202 sa prepo\'e8\'edta pod\'bea dn\'ed: }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14300032\charrsid8273202 (}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3045085\charrsid8273202 120}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14300032\charrsid8273202 }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3045085\charrsid8273202 /}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14300032\charrsid8273202 }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3045085\charrsid8273202 30}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14300032\charrsid8273202 ) x }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3045085\charrsid8273202 20 = }{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid3045085\charrsid8273202 80}{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid14300032\charrsid8273202 eur}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3045085\charrsid8273202 . \par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14300032\charrsid8273202 \par }\pard \ltrpar\qj \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14300032 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14300032\charrsid12482504 Pr\'edklad }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12482504\charrsid12482504 18-2}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14300032\charrsid12482504 : \par Poistenec bol zamestnanec 20 dn\'ed v\~mesiaci apr\'edl. Pr\'edjem z pracovn\'e9ho pomeru je 200 eur a celkov\'fd pr\'edjem 500 eur. \par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14300032 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\ul\insrsid14300032\charrsid12482504 Odsek }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\ul\lang1033\langfe1033\langnp1033\insrsid14300032\charrsid12482504 (}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\ul\insrsid14300032\charrsid12482504 17)\line }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14300032\charrsid12482504 Celkov \'fd pr\'edjem je 500 eur je vy\'9a\'9a\'ed ako 380 eur: \par 380 \endash 2 x (500 \endash 380) = 380 \endash 240 = 140 \par }\pard \ltrpar\qj \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14300032 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\ul\insrsid14300032\charrsid12482504 Odsek }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\ul\lang1033\langfe1033\langnp1033\insrsid14300032\charrsid12482504 (}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\ul\insrsid14300032\charrsid12482504 18 1.veta) \par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14300032\charrsid12482504 Pr\'edjem z\~pracovn\'e9ho pomeru 200 eur je ni\'9e\'9a\'ed ako 380 eur, ale pod\'bea ods. 17 je OP ur\'e8en\'e1 v\~sume 140 eur (ni\'9e\'9aia ako 200 eur) \par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14300032 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14300032\charrsid12482504 OP ost\'e1va vo v\'fd\'9ake 140 eur. \par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\ul\insrsid14300032\charrsid12482504 Odsek }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\ul\lang1033\langfe1033\langnp1033\insrsid14300032\charrsid12482504 (}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\ul\insrsid14300032\charrsid12482504 18 2.veta)\line }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14300032\charrsid12482504 Poistenec bol zamestnancom 20 dn\'ed \~\~ \par OP sa prepo\'e8\'edta pod\'bea dn\'ed: (140 / 30) x 20 = }{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid14300032\charrsid12482504 93,}{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid12651944\charrsid12482504 34 }{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid14300032\charrsid12482504 eur}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14300032\charrsid12482504 . \par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3045085 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14300032\charrsid12482504 \par }\pard \ltrpar\qj \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7436254 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid5853010\charrsid12482504 Ot\'e1zka }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid12482504\charrsid12482504 19}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid5853010\charrsid12482504 : }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid3688066\charrsid12482504 Je mo\'9en\'e9 uplatni\'9d v\~mesiaci OP u\~ zamestnanca, ktor\'fd sa \'e8as\'9d roka pova\'9eoval za zamestnanca s\~n\'e1rokom na nulov\'fa sadzbu poistn\'e9ho (\'a7 11 ods. 7 p\'edsm. v/ z\'e1kona \'e8. 580/2004 Z. z.)? V\~\'e8ase mo\'9en\'e9ho uplatnenia sadzby u\'9e t\'fato \'fa\'beavu ne\'e8erp \'e1 (u\'9e nie je pova\'9eovan\'fd za osobu pod\'bea \'a7 11 ods. 7 p\'edsm. v/). \par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3045085 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3688066\charrsid12482504 Odpove\'ef: }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5853010\charrsid12482504 \~}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3688066\charrsid12482504 V}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5853010\charrsid12482504 \~mesiacoch, kedy sa zamestnanec nepova\'9e oval za zamestnanca pod\'bea \'a7 11 ods. 7 p\'edsm. v) z\'e1kona \'e8. 580/2004 Z. z., a ak sp\'e5\'f2a aj \'efal\'9aie podmienky uveden\'e9 v\~\'a7 16 ods. 16 a\'9e 18 z\'e1kona \'e8. 580/2004 Z. z., si m\'f4\'9ee uplatni\'9d }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3688066\charrsid12482504 OP}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5853010\charrsid12482504 .}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14300032\charrsid12482504 \par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3688066\charrsid12482504 \par }\pard \ltrpar\qj \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3688066 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid3688066\charrsid12482504 Ot\'e1zka }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid12482504\charrsid12482504 20}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid3688066\charrsid12482504 : Zamestnanec mal vyplaten\'e9 v\~kalend\'e1rnom mesiaci dividendy; je mo\'9en\'e9 v\~tomto mesiaci uplatnenie OP?}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3688066\charrsid12482504 \par Odpove\'ef: Ak s\'fa zamestnancovi vyplaten\'e9 aj podiely na zisku v\~niektorom kalend\'e1rnom mesiaci, je mo\'9en\'e9 za tento mesiac uplatni\'9d OP, ak s\'fa splnen\'e9 ostatn\'e9 podmienky pod\'bea z\'e1kona}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7483109\charrsid12482504 . \par }\pard \ltrpar\qj \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2031936 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7483109\charrsid12482504 Upozor\'f2ujeme}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3688066\charrsid12482504 , \'9ee v\~ro\'e8nom z\'fa\'e8tovan\'ed poistn\'e9ho sa tento pr\'edjem z\'fa\'e8tuje a}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7483109\charrsid12482504 \~v z\'e1vislosti}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3688066\charrsid12482504 od v\'fd\'9aky podielov na zisku}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7483109\charrsid12482504 m\'f4\'9ee nasta\'9d situ\'e1cia, kedy}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3688066\charrsid12482504 }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7483109\charrsid12482504 OP}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3688066\charrsid12482504 nebude m\'f4c\'9d by\'9d uplatnen\'e1 a\~zamestn\'e1 vate\'be }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7483109\charrsid12482504 a\~zamestnanec }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3688066\charrsid12482504 bud}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7483109\charrsid12482504 \'fa}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3688066\charrsid12482504 musie\'9d doplati\'9d poistn\'e9.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2031936 }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\cf6\insrsid2031936 Pri uplat\'f2ovan\'ed OP od 1. 1. 2018 nedoplatok zamestn\'e1vate\'beovi nevznikne, nako\'beko zamestn\'e1vate\'be si na svoj VZ nemohol uplatni\'9d OP.}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2031936\charrsid8273202 \par }\pard \ltrpar\qj \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3688066 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2031936 }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3688066\charrsid12482504 \par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3045085 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14300032\charrsid12482504 \par }\pard \ltrpar\qj \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7483109 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid7483109\charrsid12482504 Ot\'e1zka }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid12482504\charrsid12482504 21:}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid7483109\charrsid12482504 Ako sa postavi\'9d k\~pr\'edjmom, vyplaten\'fdch zamestnancovi po skon\'e8en\'ed pracovn\'e9ho pomeru? Vz\'9dahuje sa na ne OP? }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3045085\charrsid12482504 \par }\pard \ltrpar\qj \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14098242 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7483109\charrsid12482504 Odpove\'ef: V\~pr\'edpade, ak je zamestnancovi vyplaten\'fd pr\'edjem po skon\'e8en\'ed pracovn\'e9ho pomeru nie je mo\'9en\'e9 na tak\'fdto pr\'edjem uplatni\'9d OP, nako\'beko sa v\~\'e8ase vyplatenia pr\'edjmu u\'9e nejedn\'e1 o zamestnanca, ktor\'fd vykon\'e1va z\'e1robkov\'fa \'e8innos\'9d v pracovnom pomere, \'9at\'e1tnozamestnaneckom pomere, slu\'9eobnom pomere alebo obdobnom pracovnom vz\'9dahu. \par }\pard \ltrpar\qj \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7483109 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs10\insrsid14098242\charrsid12482504 \par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7483109\charrsid12482504 Jedinou v\'fdnimkou je situ\'e1cia, kedy je tak\'fdto pr\'edjem vypl\'e1can\'fd zamestnancovi po skon\'e8en\'ed predch\'e1dzaj\'faceho pracovn\'e9ho pomeru a\~po\'e8 as trvania nov\'e9ho pracovn\'e9ho pomeru u\~toho ist\'e9ho zamestn\'e1vate\'bea, vtedy OP je mo\'9en\'e9 na tento pr\'edjem uplatni\'9d. \par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14098242\charrsid12482504 \par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid14098242\charrsid12482504 Ot\'e1zka }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid12482504\charrsid12482504 22}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid14098242\charrsid12482504 : Ako vyplni\'9d v\'fdkaz preddavkov na poistn\'e9 pri osobe, ktorej nevznikne n\'e1rok na OP (napr. z\~d\'f4vodu, \'9ee jej pr\'edjem je vy\'9a\'9a\'ed ako 570 eur mesa\'e8ne)? Vyplni\'9d aj kol\'f3nku Celkov\'e1 v\'fd\'9aka pr\'edjmu pre uplatnenie OP? \par Ako vyplni\'9d kol\'f3nku Celkov\'e1 v\'fd\'9aka \'efal\'9a\'edch pr\'edjmov? Uvies\'9d do nej aj pr\'edjmy, ktor\'e9 nevstupuj\'fa do vymeriavacieho z\'e1kladu (napr. pr\'edjem z\~dohody o\~vykonan\'ed pr\'e1ce poberate\'bea starobn\'e9ho d\'f4chodku)? \par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14098242\charrsid12482504 Odpove\'ef: Kol\'f3nka Celkov\'e1 v\'fd\'9aka pr\'edjmu pre uplatnenie OP sa vypln\'ed; uvedie sa celkov\'e1 v\'fd\'9aka pr\'edjmu z pracovn\'e9ho pomeru, \'9at\'e1 tnozamestnaneck\'e9ho pomeru, slu\'9eobn\'e9ho pomeru alebo obdobn\'e9ho pracovn\'e9ho vz\'9dahu. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid944405\charrsid12482504 \par Kol\'f3nka OP \endash a}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14098242\charrsid12482504 k}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid944405\charrsid12482504 }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14098242\charrsid12482504 osobe nevznikne n\'e1rok na OP (napr. z\~d\'f4vodu pr\'edjmu vy\'9a\'9aieho ako 570 eur), do kol\'f3nky }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5650450\charrsid12482504 OP sa uvedie 0.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14098242\charrsid12482504 \par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5650450\charrsid12482504 Kol\'f3nka Celkov\'e1 v\'fd\'9aka \'efal\'9a\'edch pr\'edjmov m\'e1 zah\'e0\'f2a\'9d iba \'efal\'9aie pr\'edjmy zamestnanca, ktor\'e9 vstupuj\'fa do VZ a\~nie je na ne mo\'9en \'e9 uplatni\'9d OP. Ak m\'e1 zamestnanec pr\'edjmy, ktor\'e9 nevstupuj\'fa do VZ, tie sa neuv\'e1dzaj\'fa. \par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7483109\charrsid12482504 {\*\bkmkstart _GoBack}{\*\bkmkend _GoBack} \par }{\*\themedata 504b030414000600080000002100e9de0fbfff0000001c020000130000005b436f6e74656e745f54797065735d2e786d6cac91cb4ec3301045f748fc83e52d4a 9cb2400825e982c78ec7a27cc0c8992416c9d8b2a755fbf74cd25442a820166c2cd933f79e3be372bd1f07b5c3989ca74aaff2422b24eb1b475da5df374fd9ad 5689811a183c61a50f98f4babebc2837878049899a52a57be670674cb23d8e90721f90a4d2fa3802cb35762680fd800ecd7551dc18eb899138e3c943d7e503b6 b01d583deee5f99824e290b4ba3f364eac4a430883b3c092d4eca8f946c916422ecab927f52ea42b89a1cd59c254f919b0e85e6535d135a8de20f20b8c12c3b0 0c895fcf6720192de6bf3b9e89ecdbd6596cbcdd8eb28e7c365ecc4ec1ff1460f53fe813d3cc7f5b7f020000ffff0300504b030414000600080000002100a5d6 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