{"id":64,"date":"2020-03-06T17:41:42","date_gmt":"2020-03-06T16:41:42","guid":{"rendered":"https:\/\/www.accube.co\/?page_id=64"},"modified":"2020-03-07T22:17:21","modified_gmt":"2020-03-07T21:17:21","slug":"dpfo","status":"publish","type":"page","link":"https:\/\/www.accube.co\/?page_id=64","title":{"rendered":"DPFO"},"content":{"rendered":"\n<p><strong>Spracovanie da\u0148ov\u00e9ho priznania k dani z pr\u00edjmov fyzick\u00fdch os\u00f4b<\/strong><\/p>\n\n\n\n<p> V\u00a0prvom rade je dobr\u00e9 vedie\u0165, ak\u00e9 typy da\u0148ov\u00fdch priznan\u00ed na Slovensku pod\u00e1vame. Rozli\u0161ujeme\u00a0<a rel=\"noreferrer noopener\" aria-label=\" (otvor\u00ed sa v novej karte)\" href=\"https:\/\/www.financnasprava.sk\/sk\/obcania\/dane\/dan-z-prijmov\/danove-priznanie-dan-prijem#DanovePriznanieTypA\" target=\"_blank\">da\u0148ov\u00e9 priznanie typu A<\/a>\u00a0alebo typu B. Da\u0148ov\u00e9 priznanie typu B pod\u00e1vaj\u00fa ob\u010dania vtedy, ak v\u00a0zda\u0148ovacom obdob\u00ed dosiahli aj in\u00e9 pr\u00edjmy okrem pr\u00edjmu zo\u00a0z\u00e1vislej \u010dinnosti (pod\u013ea \u00a7 5), teda pod\u013ea \u00a7 6, \u00a7 71 alebo \u00a7 8 Z\u00e1kona \u010d. 595\/2003 Z. z. o dani z\u00a0pr\u00edjmov. <\/p>\n\n\n\n<p>Pre laikov <\/p>\n\n\n\n<p><em>Da\u0148ov\u00e9 priznanie typ A\u00a0pod\u00e1vaj\u00fa fyzick\u00e9 osoby, ktor\u00e9 po\u010das roka mali viacer\u00fdch zamestn\u00e1vate\u013eov a nepo\u017eiadali posledn\u00e9ho zamestn\u00e1vate\u013ea o\u00a0ro\u010dn\u00e9 z\u00fa\u010dtovanie <\/em> <\/p>\n\n\n\n<p><em>Da\u0148ov\u00e9 priznanie typ B pod\u00e1vaj\u00fa fyzick\u00e9 osoby, ktor\u00e9 po\u010das roka mali pr\u00edjem od zamestnava\u013ea\/\u013eov a in\u00e9 pr\u00edjmy napr. prenaj\u00edmaj\u00fa nehnute\u013enos\u0165.<\/em><\/p>\n\n\n\n<p><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Zv\u00fd\u0161enie nezdanite\u013enej \u010dasti z\u00e1kladu dane\nna da\u0148ovn\u00edka od roku 2020<\/strong><\/h2>\n\n\n\n<p>\u010eal\u0161\u00edm opatren\u00edm zo soci\u00e1lneho bal\u00ed\u010dka, odhlasovan\u00fdm a\u017e po\nschv\u00e1len\u00ed novely z\u00e1kona o&nbsp;dani z&nbsp;pr\u00edjmov je zv\u00fd\u0161enie nezdanite\u013enej\n\u010dasti z\u00e1kladu dane. Pr\u00e1ve t\u00e1 v&nbsp;posledn\u00fdch rokoch ost\u00e1vala na rovnak\u00fdch,\nresp. ve\u013emi podobn\u00fdch \u010d\u00edslach. V\u00fd\u0161ka nezdanite\u013enej \u010dasti je naviazan\u00e1 na sumu\nplatn\u00e9ho \u017eivotn\u00e9ho minima. Od roku 2020 sa v\u0161ak jej v\u00fd\u0161ka u\u017e nebude po\u010d\u00edta\u0165 ako\n19,2 n\u00e1sobok \u017eivotn\u00e9ho minima, ale&nbsp;<strong>st\u00fapne a\u017e na 21 n\u00e1sobok. Suma\nnezdanite\u013enej \u010dasti z\u00e1kladu dane na da\u0148ovn\u00edka bude v&nbsp;roku 2020 vo v\u00fd\u0161ke 4\n414,20 \u20ac, oproti s\u00fa\u010dasnej v\u00fd\u0161ke 3 937,35 \u20ac platnej v&nbsp;roku 2019.<\/strong><\/p>\n\n\n\n<p>Opatrenie viac poc\u00edtia n\u00edzkopr\u00edjmov\u00ed zamestnanci, naopak, t\u00ed,\nktor\u00fdch pr\u00edjmy s\u00fa ve\u013emi vysok\u00e9 a&nbsp;nemaj\u00fa n\u00e1rok na \u017eiadnu nezdanite\u013en\u00fa \u010das\u0165,\ntoto vylep\u0161enie vo svojich v\u00fdplat\u00e1ch neuvidia.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Spracovanie da\u0148ov\u00e9ho priznania k dani z pr\u00edjmov fyzick\u00fdch os\u00f4b V\u00a0prvom rade je dobr\u00e9 vedie\u0165, ak\u00e9 typy da\u0148ov\u00fdch priznan\u00ed na Slovensku pod\u00e1vame. Rozli\u0161ujeme\u00a0da\u0148ov\u00e9 priznanie typu A\u00a0alebo typu B. Da\u0148ov\u00e9 priznanie typu B pod\u00e1vaj\u00fa ob\u010dania vtedy, ak v\u00a0zda\u0148ovacom obdob\u00ed dosiahli aj in\u00e9 pr\u00edjmy okrem pr\u00edjmu zo\u00a0z\u00e1vislej \u010dinnosti (pod\u013ea \u00a7 5), teda pod\u013ea \u00a7 6, \u00a7 71 alebo &hellip; <\/p>\n<p class=\"link-more\"><a href=\"https:\/\/www.accube.co\/?page_id=64\" class=\"more-link\">Pokra\u010dova\u0165 v \u010d\u00edtan\u00ed<span class=\"screen-reader-text\"> &#8222;DPFO&#8220;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"class_list":["post-64","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.accube.co\/index.php?rest_route=\/wp\/v2\/pages\/64","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.accube.co\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.accube.co\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.accube.co\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.accube.co\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=64"}],"version-history":[{"count":3,"href":"https:\/\/www.accube.co\/index.php?rest_route=\/wp\/v2\/pages\/64\/revisions"}],"predecessor-version":[{"id":107,"href":"https:\/\/www.accube.co\/index.php?rest_route=\/wp\/v2\/pages\/64\/revisions\/107"}],"wp:attachment":[{"href":"https:\/\/www.accube.co\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=64"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}