BRATISLAVA – Profesion\u00e1lnych \u0161portovcov \u010dak\u00e1 od za\u010diatku roka 2027 v\u00fdznamn\u00e1 zmena v platen\u00ed soci\u00e1lnych odvodov. \u0160t\u00e1t pre nich zav\u00e1dza nov\u00fd strop vymeriavacieho z\u00e1kladu, ktor\u00fd obmedz\u00ed sumu, z ktorej bud\u00fa odv\u00e1dza\u0165 poistn\u00e9. Zmena sa dotkne najm\u00e4 \u0161portovcov s vy\u0161\u0161\u00edmi pr\u00edjmami.<\/p>\n
Od 1. janu\u00e1ra 2027 sa pre zamestnancov vykon\u00e1vaj\u00facich \u0161port na z\u00e1klade zmluvy o\u00a0profesion\u00e1lnom vykon\u00e1van\u00ed \u0161portu pod\u013ea z\u00e1kona o\u00a0\u0161porte zav\u00e1dza osobitn\u00e1 \u00faprava maxim\u00e1lneho mesa\u010dn\u00e9ho vymeriavacieho z\u00e1kladu. „Pre t\u00fdchto zamestnancov bude pre platenie poistn\u00e9ho na soci\u00e1lne poistenie plati\u0165 maxim\u00e1lny mesa\u010dn\u00fd vymeriavac\u00ed z\u00e1klad vo v\u00fd\u0161ke 3-n\u00e1sobku jednej dvan\u00e1stiny v\u0161eobecn\u00e9ho vymeriavacieho z\u00e1kladu, platn\u00e9ho v\u00a0kalend\u00e1rnom roku, ktor\u00fd dva roky predch\u00e1dza kalend\u00e1rnemu roku, za ktor\u00fd zamestnanec plat\u00ed poistn\u00e9, t. j. v roku 2027 bude \u00a0maxim\u00e1lny mesa\u010dn\u00fd vymeriavac\u00ed z\u00e1klad vo v\u00fd\u0161ke 4\u00a0860 eur,“ informuje Soci\u00e1lna pois\u0165ov\u0148a.<\/p>\n
V praxi to bude znamen\u00e1\u0165 to, \u017ee ak zamestnanec – profesion\u00e1lny \u0161portovec dosiahne pr\u00edjem ni\u017e\u0161\u00ed alebo rovn\u00fd ako suma 4\u00a0860 eur, zaplat\u00ed poistn\u00e9 zo skuto\u010dne dosiahnut\u00e9ho pr\u00edjmu. Av\u0161ak v\u00a0pr\u00edpade,\u00a0ak dosiahne pr\u00edjem vy\u0161\u0161\u00ed ako 4\u00a0860 eur, zaplat\u00ed poistn\u00e9 len z\u00a0vymeriavacieho z\u00e1kladu 4\u00a0860 eur.\u00a0Vymeriavac\u00ed z\u00e1klad zamestn\u00e1vate\u013ea na \u00farazov\u00e9 poistenie ost\u00e1va nezmenen\u00fd.<\/p>\n
\u010co m\u00e1 \u0161portovec viacero zml\u00fav?<\/p>\n
Ak m\u00e1 fyzick\u00e1 osoba uzatvoren\u00fdch viacero zml\u00fav o\u00a0profesion\u00e1lnom vykon\u00e1van\u00ed \u0161portu pod\u013ea z\u00e1kona o \u0161porte, tento\u00a0nov\u00fd maxim\u00e1lny vymeriavac\u00ed z\u00e1klad plat\u00ed na ka\u017ed\u00fd tak\u00fdto pr\u00e1vny vz\u0165ah.<\/p>\n
„V\u00a0pr\u00edpade existencie viacer\u00fdch pr\u00e1vnych vz\u0165ahov na\u010falej plat\u00ed, \u017ee maxim\u00e1lny vymeriavac\u00ed z\u00e1klad, z\u00a0ktor\u00e9ho bude zamestnanec plati\u0165 poistn\u00e9, je\u00a0v\u00a0\u00fahrne mesa\u010dne\u00a0vo v\u00fd\u0161ke 11-n\u00e1sobku jednej dvan\u00e1stiny v\u0161eobecn\u00e9ho vymeriavacieho z\u00e1kladu, platn\u00e9ho v\u00a0kalend\u00e1rnom roku, ktor\u00fd dva roky predch\u00e1dza kalend\u00e1rnemu roku, za ktor\u00fd zamestnanec plat\u00ed poistn\u00e9, t. j.\u00a0v roku 2027 v\u00a0\u00fahrne mesa\u010dne najviac 17\u00a0820 eur,“ vysvet\u013euje Soci\u00e1lna pois\u0165ov\u0148a.<\/p>\n
Pr\u00edklad<\/p>\n
Zamestnanec m\u00e1 uzatvoren\u00e9 tri pr\u00e1vne vz\u0165ahy:<\/p>\n
\n\tPracovn\u00fd pomer \u2013 pr\u00edjem 10 000 eur
\n\tProfesion\u00e1lny \u0161portovec \u2013 pr\u00edjem 5 000 eur
\n\tDohoda o\u00a0vykonan\u00ed pr\u00e1ce – dohod\u00e1r s PP \u2013 pr\u00edjem 3 800 eur
<\/p>\n
Z\u00a0pr\u00e1vneho vz\u0165ahu pracovn\u00fd pomer bude zamestnanec plati\u0165 poistn\u00e9 z\u00a0vymeriavacieho z\u00e1kladu (VZ) 10\u00a0000 eur (nepresiahol max. mesa\u010dn\u00fd VZ 17\u00a0820 eur).\u00a0<\/p>\n
Z\u00a0pr\u00e1vneho vz\u0165ahu zmluva o\u00a0profesion\u00e1lnom vykon\u00e1van\u00ed \u0161portu bude zamestnanec plati\u0165 poistn\u00e9 z VZ 4 860 eur (presiahol max. mesa\u010dn\u00fd VZ pre profesion\u00e1lneho \u0161portovca).\u00a0<\/p>\n
Z\u00a0pr\u00e1vneho vz\u0165ahu dohoda o\u00a0vykonan\u00ed pr\u00e1ce bude zamestnanec plati\u0165 poistn\u00e9 z VZ 2\u00a0960 eur (aby sa nepresiahol \u00fahrn mesa\u010dn\u00e9ho VZ = 17\u00a0820 eur \u2013 10\u00a0000 eur \u2013 4 860 eur = 2\u00a0960 eur).<\/p>\n
Soci\u00e1lna pois\u0165ov\u0148a z\u00e1rove\u0148 pripom\u00edna, \u017ee zamestn\u00e1vate\u013e pri prihlasovan\u00ed zamestnanca – profesion\u00e1lneho \u0161portovca, vo v\u00fdkaze Registra\u010dn\u00fd list fyzickej osoby (RLFO) v\u00a0oddiele 5 vyzna\u010d\u00ed typ pr\u00e1vneho vz\u0165ahu „Zmluva o\u00a0profesion\u00e1lnom vykon\u00e1van\u00ed \u0161portu“.<\/p>\n","protected":false},"excerpt":{"rendered":"BRATISLAVA – Profesion\u00e1lnych \u0161portovcov \u010dak\u00e1 od za\u010diatku roka 2027 v\u00fdznamn\u00e1 zmena v platen\u00ed soci\u00e1lnych odvodov. \u0160t\u00e1t pre nich…\n","protected":false},"author":2,"featured_media":138767,"comment_status":"","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","_share_on_mastodon":"0"},"categories":[13],"tags":[43155,43156,43,40,39,42,41,696,69,68,29472,17629],"class_list":["post-138766","post","type-post","status-publish","format-standard","has-post-thumbnail","category-sport","tag-poistne","tag-profesionalny-sportovec","tag-sk","tag-slovak","tag-slovakia","tag-slovencina","tag-slovensko","tag-socialna-poistovna","tag-sport","tag-sports","tag-ulava","tag-zamestnanec"],"share_on_mastodon":{"url":"https:\/\/pubeurope.com\/@sk\/117018683238561975","error":""},"_links":{"self":[{"href":"https:\/\/www.europesays.com\/sk\/wp-json\/wp\/v2\/posts\/138766","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.europesays.com\/sk\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.europesays.com\/sk\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.europesays.com\/sk\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.europesays.com\/sk\/wp-json\/wp\/v2\/comments?post=138766"}],"version-history":[{"count":0,"href":"https:\/\/www.europesays.com\/sk\/wp-json\/wp\/v2\/posts\/138766\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.europesays.com\/sk\/wp-json\/wp\/v2\/media\/138767"}],"wp:attachment":[{"href":"https:\/\/www.europesays.com\/sk\/wp-json\/wp\/v2\/media?parent=138766"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.europesays.com\/sk\/wp-json\/wp\/v2\/categories?post=138766"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.europesays.com\/sk\/wp-json\/wp\/v2\/tags?post=138766"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}