{"id":2361,"date":"2015-04-20T13:10:19","date_gmt":"2015-04-20T11:10:19","guid":{"rendered":"http:\/\/www.domelia.sk\/blog\/?p=2361"},"modified":"2015-04-20T13:10:19","modified_gmt":"2015-04-20T11:10:19","slug":"privyrabate-si-na-domelii-kedy-musite-zaplatit-dan","status":"publish","type":"post","link":"https:\/\/www.domelia.sk\/blog\/privyrabate-si-na-domelii-kedy-musite-zaplatit-dan\/","title":{"rendered":"Privyr\u00e1bate si na Domelii? Kedy mus\u00edte zaplati\u0165 da\u0148?"},"content":{"rendered":"

Privyr\u00e1bate si na port\u00e1li Domelia.sk? Ur\u010dite v\u00e1s zauj\u00edma, \u010di v\u00e1m z tak\u00fdchto pr\u00edjmov vypl\u00fdva povinnos\u0165 plati\u0165 da\u0148. Odpovie v\u00e1m odborn\u00ed\u010dka na dane a odvody.
\n<\/p>\n

Ste\u00a0mami\u010dka \u010di otecko na rodi\u010dovskej, \u0161tudentka, nezamestnan\u00fd \u010di na d\u00f4chodku a zar\u00e1bate si na Domelii? Alebo ste zamestnan\u00fd, no popri pr\u00e1ci si chcete privyrobi\u0165\u00a0nejak\u00e9 to euro naviac, a\u00a0tak poskytujete pomoc v dom\u00e1cnosti<\/a>\u00a0na Domelia.sk? \u010ci u\u017e sa zameriavate na upratovanie<\/a>, dou\u010dovanie<\/a>,\u00a0opatrovanie det\u00ed<\/a>\u00a0\u010di\u00a0seniorov<\/a>, iste v\u00e1m u\u017e\u00a0napadlo, \u010di v\u00e1m z\u00a0tak\u00fdchto pr\u00edjmov vypl\u00fdva povinnos\u0165 plati\u0165 da\u0148, alebo \u010di si dokonca mus\u00edte zalo\u017ei\u0165 \u017eivnos\u0165.\u00a0Rozl\u00fa\u010dte sa s\u00a0pochybnos\u0165ami a nezodpovedan\u00fdmi ot\u00e1zkami. Odborn\u00ed\u010dka na dane a\u00a0odvody Jarka Luka\u010dovi\u010dov\u00e1<\/strong> v\u00e1m v\u00a0tomto \u010dl\u00e1nku prezrad\u00ed, ako je to s\u00a0privyr\u00e1ban\u00edm cez\u00a0port\u00e1li Domelia.sk<\/a>.<\/p>\n

SOM \u0160TUDENT\/KA<\/strong><\/p>\n

Privyr\u00e1bam si babysittingom, opatrovan\u00edm seniorov, dou\u010dovan\u00edm alebo upratovan\u00edm v\u00a0dom\u00e1cnosti. Mus\u00edm z\u00a0tohto z\u00e1robku odvies\u0165 da\u0148? Ak\u00e1 povinnos\u0165 mi zo z\u00e1kona vypl\u00fdva?<\/strong><\/p>\n

T\u00fato ot\u00e1zku m\u00f4\u017eeme rozdeli\u0165 na dve podt\u00e9my. Jedna sa t\u00fdka povinnosti poda\u0165 po skon\u010den\u00ed zda\u0148ovacieho obdobia da\u0148ov\u00e9 priznanie k dani z pr\u00edjmov a druh\u00e1 n\u00e1sledne, \u010di aj napriek povinnosti poda\u0165 da\u0148ov\u00e9 priznanie, vznikne aj povinnos\u0165 uhradi\u0165 da\u0148 z pr\u00edjmov.<\/p>\n

Povinnos\u0165 poda\u0165 da\u0148ov\u00e9 priznanie m\u00e1 da\u0148ovn\u00edk, (bez oh\u013eadu na to \u010di je \u0161tudent, zamestnanec, d\u00f4chodca alebo \u017eivnostn\u00edk) ak jeho pr\u00edjmy za predch\u00e1dzaj\u00faci rok prekro\u010dili polovicu nezdanite\u013enej \u010dasti z\u00e1kladu dane. Pre rok 2015 to je suma pr\u00edjmov vy\u0161\u0161ia ako 1901,67 eur\/rok. \u010ci\u017ee, ak \u0161tudent dosiahol po\u010das roka pr\u00edjmy vy\u0161\u0161ie ako 1901,67 eur, je povinn\u00fd poda\u0165 da\u0148ov\u00e9 priznanie.<\/p>\n

Druh\u00e1 podt\u00e9ma zodpovie odpove\u010f na ot\u00e1zku, \u010di je aj pri povinnosti poda\u0165 da\u0148ov\u00e9 priznanie povinn\u00fd plati\u0165 da\u0148. Ka\u017ed\u00fd da\u0148ovn\u00edk m\u00e1 po splnen\u00ed podmienok n\u00e1rok na tzv. nezdanite\u013en\u00fa \u010das\u0165 z\u00e1kladu dane. V praktickom vysvetlen\u00ed je to \u010diastka, na ktor\u00fa mu \u0161t\u00e1t nesiahne, \u010do sa t\u00fdka dan\u00ed. O t\u00fato \u010diastku (pre rok 2015 = 3803,33 eur) je mo\u017en\u00e9 si zn\u00ed\u017ei\u0165 z\u00e1klad dane. To znamen\u00e1 rozdiel pr\u00edjmov a\u00a0v\u00fddavkov, alebo iba samotn\u00e9 pr\u00edjmy – ak k nim da\u0148ovn\u00edk nem\u00e1 \u017eiadne v\u00fddavky.<\/p>\n

V\u00a0na\u0161om pr\u00edpade plat\u00ed, \u017ee \u0161tudent, ktor\u00fd prekro\u010d\u00ed sumu pr\u00edjmov vo v\u00fd\u0161ke 1901,67 eur, je povinn\u00fd poda\u0165 po skon\u010den\u00ed roka da\u0148ov\u00e9 priznanie, ale povinnos\u0165 plati\u0165 da\u0148 z pr\u00edjmov mu vznikne a\u017e v pr\u00edpade pr\u00edjmov vy\u0161\u0161\u00edch ako 3803,33 eur.<\/p>\n

SOM D\u00d4CHODCA\/D\u00d4CHODKY\u0147A<\/strong><\/p>\n

Privyr\u00e1bam si babysittingom, opatrovan\u00edm seniorov, dou\u010dovan\u00edm alebo upratovan\u00edm v\u00a0dom\u00e1cnosti. Mus\u00edm z\u00a0tohto z\u00e1robku odvies\u0165 da\u0148? Ak\u00e1 povinnos\u0165 mi zo z\u00e1kona vypl\u00fdva?<\/strong><\/p>\n

Tu je situ\u00e1cia ve\u013emi podobn\u00e1 ako v pr\u00edpade \u0161tudentov. Povinnos\u0165 poda\u0165 da\u0148ov\u00e9 priznanie m\u00e1 aj d\u00f4chodca, ak jeho pr\u00edjmy za predch\u00e1dzaj\u00faci rok prekro\u010dili polovicu nezdanite\u013enej \u010dasti z\u00e1kladu dane. \u010ci\u017ee ak dosiahol po\u010das roka pr\u00edjmy vy\u0161\u0161ie ako 1901,67 eur.<\/p>\n

O tom, \u010di m\u00e1 d\u00f4chodca n\u00e1rok si v da\u0148ovom priznan\u00ed odpo\u010d\u00edta\u0165 nezdanite\u013en\u00fa \u010das\u0165 z\u00e1kladu dane, rozhoduje fakt, \u010di sa stal d\u00f4chodcom po\u010das roka alebo n\u00edm u\u017e bol k 1.1.<\/p>\n

Ak bol starobn\u00fdm d\u00f4chodcom k 1.1. dan\u00e9ho roka, z nezdanite\u013enej \u010dasti z\u00e1kladu dane (3\u00a0803,33 eur) si odpo\u010d\u00edta v\u00fd\u0161ku vyplaten\u00fdch d\u00f4chodkov. Uplatni\u0165 si m\u00f4\u017ee len rozdiel alebo ni\u010d, ak je v\u00fd\u0161ka vyplaten\u00fdch d\u00f4chodkov vy\u0161\u0161ia ako nezdanite\u013en\u00e1 \u010das\u0165 z\u00e1kladu dane.
\nAk sa stal d\u00f4chodcom po\u010das roka, m\u00f4\u017ee si uplatni\u0165 cel\u00fa v\u00fd\u0161ku nezdanite\u013enej \u010dasti z\u00e1kladu dane (3\u00a0803,33 eur).<\/p>\n

V\u00a0na\u0161om pr\u00edpade plat\u00ed, \u017ee d\u00f4chodca, ktor\u00fd prekro\u010d\u00ed sumu pr\u00edjmov vo v\u00fd\u0161ke 1901,67 eur, je povinn\u00fd poda\u0165 po skon\u010den\u00ed roka da\u0148ov\u00e9 priznanie. D\u00f4chodca, ktor\u00fd n\u00edm bol u\u017e k 1.1. dan\u00e9ho roka, plat\u00ed da\u0148\u00a0 z cel\u00e9ho pr\u00edjmu, ktor\u00fd dosiahol – teda ak jeho d\u00f4chodok vy\u0161\u0161\u00ed ako 3803,33 eur\/rok.<\/p>\n

D\u00f4chodca, ktor\u00fd sa n\u00edm stal po\u010das roka, plat\u00ed da\u0148 a\u017e v pr\u00edpade pr\u00edjmov vy\u0161\u0161\u00edch ako 3803,33 eur.<\/p>\n

SOM MAMI\u010cKA\/OTECKO NA MATERSKEJ<\/strong><\/p>\n

Privyr\u00e1bam si babysittingom, opatrovan\u00edm seniorov, dou\u010dovan\u00edm alebo upratovan\u00edm v\u00a0dom\u00e1cnosti. Mus\u00edm z\u00a0tohto z\u00e1robku odvies\u0165 da\u0148? Ak\u00e1 povinnos\u0165 mi zo z\u00e1kona vypl\u00fdva?<\/strong><\/p>\n

Mami\u010dka na materskej dovolenke je poberate\u013eka d\u00e1vky matersk\u00e9 z nemocensk\u00e9ho poistenia. To znamen\u00e1, \u017ee ak nechce pr\u00eds\u0165 o\u00a0matersk\u00e9, nem\u00f4\u017ee ma\u0165 pr\u00edjem, ktor\u00fd jej zaklad\u00e1 vznik nemocensk\u00e9ho poistenia. Nem\u00f4\u017ee teda pracova\u0165 ani na z\u00e1klade pracovn\u00e9ho pomeru ,ani na z\u00e1klade dohody vykon\u00e1vanej mimo pracovn\u00e9ho pomeru. Obidva sp\u00f4soby toti\u017e zakladaj\u00fa vznik nemocensk\u00e9ho poistenia.<\/p>\n

Mami\u010dka v\u0161ak m\u00f4\u017ee vyu\u017ei\u0165 mo\u017enos\u0165 privyrobi\u0165 si – na z\u00e1klade zmluvy uzatvorenej pod\u013ea Ob\u010dianskeho z\u00e1konn\u00edka (mand\u00e1tna zmluva, zmluva o dielo, inak nepomenovan\u00e1 zmluva…), preto\u017ee tieto nezakladaj\u00fa vznik nemocensk\u00e9ho poistenia. Navy\u0161e, tak\u00fdto pr\u00edjem sa v r\u00e1mci da\u0148ov\u00e9ho priznania zara\u010fuje pod\u013ea \u00a7 8 medzi tzv. ostatn\u00e9 pr\u00edjmy, a tie je mo\u017en\u00e9 vo v\u00fd\u0161ke 500 eur oslobodi\u0165 od dane.<\/p>\n

Ak si mami\u010dka na materskej ob\u010dasne privyrob\u00ed str\u00e1\u017een\u00edm det\u00ed a zarob\u00ed si napr\u00edklad 1200 eur (ide teda o\u00a0pr\u00edle\u017eitostn\u00fd pr\u00edjem), t\u00fato sumu si m\u00f4\u017ee oslobodi\u0165 o\u00a0500 eur. Rozdiel \u2013 700 eur, uv\u00e1dza do da\u0148ov\u00e9ho priznania a plat\u00ed z neho da\u0148 z pr\u00edjmov iba v pr\u00edpade, ak m\u00e1 s\u00fahrn celkov\u00fdch pr\u00edjmov za dan\u00fd rok vy\u0161\u0161\u00ed ako 3803,33 eur. Ak je toto jej jedin\u00fd vlastn\u00fd pr\u00edjem za dan\u00fd rok, uplatn\u00ed si nezdanite\u013en\u00fa \u010das\u0165 z\u00e1kladu dane a da\u0148 neplat\u00ed.<\/p>\n

SOM ZAMESTNAN\u00c1\/\u00dd<\/strong><\/p>\n

Privyr\u00e1bam si babysittingom, opatrovan\u00edm seniorov, dou\u010dovan\u00edm alebo upratovan\u00edm v\u00a0dom\u00e1cnosti. Mus\u00edm z\u00a0tohto z\u00e1robku odvies\u0165 da\u0148? Ak\u00e1 povinnos\u0165 mi zo z\u00e1kona vypl\u00fdva?<\/strong><\/p>\n

Pokia\u013e takto zamestnan\u00fd da\u0148ovn\u00edk nechce pracova\u0165 na z\u00e1klade Z\u00e1konn\u00edka pr\u00e1ce, alebo si zalo\u017ei\u0165 \u017eivnos\u0165 \u010di obchodn\u00fa spolo\u010dnos\u0165, m\u00f4\u017ee vyu\u017ei\u0165 mo\u017enos\u0165 privyrobi\u0165 si na z\u00e1klade zmluvy uzatvorenej pod\u013ea Ob\u010dianskeho z\u00e1konn\u00edka (mand\u00e1tna zmluva, zmluva o dielo, inak nepomenovan\u00e1 zmluva…). Tento pr\u00edjem sa v r\u00e1mci da\u0148ov\u00e9ho priznania zara\u010fuje medzi pr\u00edjmy pod\u013ea \u00a7 8, tzv. ostatn\u00e9 pr\u00edjmy a tie je mo\u017en\u00e9 vo v\u00fd\u0161ke 500 eur oslobodi\u0165 od dane. Takto dosiahnut\u00e9 pr\u00edjmy uveden\u00e9 v da\u0148ovom priznan\u00ed po osloboden\u00ed o 500 eur vstupuj\u00fa da\u0148ovn\u00edkovi do ro\u010dn\u00e9ho z\u00fa\u010dtovania zdravotn\u00e9ho poistenia.<\/p>\n

SOM NEZAMESTNAN\u00c1\/\u00dd<\/strong><\/p>\n

Privyr\u00e1bam si babysittingom, opatrovan\u00edm seniorov, dou\u010dovan\u00edm alebo upratovan\u00edm v\u00a0dom\u00e1cnosti. Mus\u00edm z\u00a0tohto z\u00e1robku odvies\u0165 da\u0148? Ak\u00e1 povinnos\u0165 mi zo z\u00e1kona vypl\u00fdva?<\/strong><\/p>\n

Nezamestnan\u00fd, evidovan\u00fd na \u00farade pr\u00e1ce v evidencii nezamestnan\u00fdch, si m\u00f4\u017ee ka\u017ed\u00fd mesiac privyrobi\u0165 do v\u00fd\u0161ky 75% \u017eivotn\u00e9ho minima bez toho, aby pri\u0161iel o d\u00e1vku v nezamestnanosti alebo bol vyraden\u00fd z evidencie uch\u00e1dza\u010dov o zamestnanie. M\u00f4\u017ee si tak privyrobi\u0165 na z\u00e1klade pracovn\u00e9ho pomeru alebo dohody vykon\u00e1vanej mimo pracovn\u00e9ho pomeru, pri\u010dom mus\u00ed donies\u0165 po skon\u010den\u00ed kalend\u00e1rneho mesiaca potvrdenie o pr\u00edjme. Nezamestnan\u00fd tie\u017e m\u00f4\u017ee vyu\u017ei\u0165 mo\u017enos\u0165 privyrobi\u0165 si na z\u00e1klade zmluvy uzatvorenej pod\u013ea Ob\u010dianskeho z\u00e1konn\u00edka a vyu\u017ei\u0165 oslobodenie pr\u00edjmu do v\u00fd\u0161ky 500 eur\/rok.<\/p>\n

Oplat\u00ed sa mi zalo\u017ei\u0165 si \u017eivnos\u0165, ak si privyr\u00e1bam na Domelii? Ak \u00e1no, kedy a\u00a0za ak\u00fdch podmienok?<\/strong><\/p>\n

\u017divnos\u0165 sa oplat\u00ed z titulu privyrobenia iba v pr\u00edpade, \u017ee nezaklad\u00e1 vznik povinn\u00e9ho nemocensk\u00e9ho poistenia. To znamen\u00e1, \u017ee pr\u00edjem zo \u017eivnosti je do hranice pr\u00edjmov, od ktorej sa platia odvody do Soci\u00e1lnej pois\u0165ovne – za rok 2014 je to suma 4 944 eur\/rok<\/strong>.<\/p>\n

\u00a0<\/strong>Ak sa rozhodnem zalo\u017ei\u0165 si \u017eivnos\u0165, ak\u00fd proces ma \u010dak\u00e1?<\/strong><\/p>\n

Z\u00e1js\u0165 na obvodn\u00fd \u00farad na jednotn\u00e9 kontaktn\u00e9 miesto a tam vyplni\u0165 tla\u010divo, po\u017eiada\u0165 o v\u00fdpis z registra trestov a do t\u00fd\u017ed\u0148a si pr\u00eds\u0165 vyzdvihn\u00fa\u0165 opr\u00e1vnenie na \u017eivnostensk\u00e9 podnikanie, alebo tento proces zada\u0165 spolo\u010dnosti, ktor\u00e1 sa na zakladanie \u017eivnost\u00ed \u0161pecializuje. V \u017eiadosti je mo\u017en\u00e9 uvies\u0165, \u010di m\u00e1 obvodn\u00fd \u00farad t\u00fato skuto\u010dnos\u0165 nahl\u00e1si\u0165 aj da\u0148ov\u00e9mu \u00faradu a zdravotnej pois\u0165ovni. Povinnos\u0165 registr\u00e1cie v Soci\u00e1lnej pois\u0165ovni vznikne a\u017e po podan\u00ed prv\u00e9ho da\u0148ov\u00e9ho priznania k dani z pr\u00edjmov.<\/p>\n

Chcete sa v\u017edy rad\u0161ej poisti\u0165\u00a0 a\u00a0ma\u0165 va\u0161e povinnosti a\u00a0pr\u00e1va kryt\u00e9 zmluvou? Stiahnite si vzor zmluvy o dielo pod\u013ea Ob\u010dianskeho z\u00e1konn\u00edka:\u00a0<\/strong>Vzorov\u00e1 zmluva o dielo<\/a><\/p>\n

\"IMG_1683-e1429527909254\"<\/p>\n

 <\/p>\n

Jaroslava Luka\u010dovi\u010dov\u00e1<\/strong><\/p>\n

U\u017e roky sa venuje boju s\u00a0byrokratick\u00fdmi nezmyslami. O\u00a0ich odstr\u00e1nenie sa akt\u00edvne sna\u017e\u00ed z\u00a0poz\u00edcie poradkyne Zdru\u017eenia podnikate\u013eov Slovenska a tie\u017e\u00a0ako prezidentka Slovenskej asoci\u00e1cie \u00fa\u010dtovn\u00edkov neziskov\u00fdch organiz\u00e1ci\u00ed.\u00a0Poskytuje ekonomick\u00e9 a\u00a0da\u0148ov\u00e9 poradenstvo, jej srdcovou z\u00e1le\u017eitos\u0165ou je t\u00e9ma vytvorenia lep\u0161\u00edch podmienok pre sk\u013abenie pracovn\u00e9ho a rodi\u010dovsk\u00e9ho \u017eivota. Venuje sa jej aj ako podpredsedn\u00ed\u010dka Platformy \u017eien Slovenska.<\/p>\n","protected":false},"excerpt":{"rendered":"

Privyr\u00e1bate si na port\u00e1li Domelia.sk? Ur\u010dite v\u00e1s zauj\u00edma, \u010di v\u00e1m z tak\u00fdchto pr\u00edjmov vypl\u00fdva povinnos\u0165 plati\u0165 da\u0148. Odpovie v\u00e1m odborn\u00ed\u010dka na dane a odvody.<\/p>\n","protected":false},"author":1,"featured_media":2414,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"neve_meta_sidebar":"","neve_meta_container":"","neve_meta_enable_content_width":"","neve_meta_content_width":0,"neve_meta_title_alignment":"","neve_meta_author_avatar":"","neve_post_elements_order":"","neve_meta_disable_header":"","neve_meta_disable_footer":"","neve_meta_disable_title":"","footnotes":""},"categories":[5,8],"tags":[],"class_list":["post-2361","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-domelia-radi","category-pomocnici"],"yoast_head":"\nPrivyr\u00e1bate si na Domelii? 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