{"id":79145,"date":"2026-07-18T15:23:33","date_gmt":"2026-07-18T13:23:33","guid":{"rendered":"https:\/\/www.finalrushs.esecetudiant.fr\/?p=79145"},"modified":"2026-07-22T08:42:09","modified_gmt":"2026-07-22T06:42:09","slug":"danovy-bonus-na-dieta-od-1-1-2025","status":"publish","type":"post","link":"https:\/\/www.finalrushs.esecetudiant.fr\/index.php\/2026\/07\/18\/danovy-bonus-na-dieta-od-1-1-2025\/","title":{"rendered":"Da\u0148ov\u00fd bonus na die\u0165a od 1 1.2025"},"content":{"rendered":"<p>Da\u0148ov\u00fd bonus vo v\u00fd\u0161ke 50 eur mo\u017eno uplatni\u0165 posledn\u00fdkr\u00e1t v mesiaci, kedy die\u0165a ukon\u010d\u00ed povinn\u00fa \u0161kolsk\u00fa doch\u00e1dzku (do konca pr\u00edslu\u0161n\u00e9ho \u0161kolsk\u00e9ho roka) alebo v mesiaci, v ktorom dov\u0155\u0161i 18 rokov. Da\u0148ov\u00fd bonus vo v\u00fd\u0161ke 100 eur mo\u017eno uplatni\u0165 prv\u00fdkr\u00e1t za mesiac, v ktorom sa die\u0165a narodilo a posledn\u00fdkr\u00e1t za kalend\u00e1rny mesiac, <a href=\"https:\/\/chickenroad-play.sk\/\">chicken road slovensko recenzie<\/a> v ktorom die\u0165a dov\u0155\u0161i 15 rokov veku. V pr\u00edpade pr\u00edjmov zo zamestnania sa z\u00e1klad dane vypo\u010d\u00edta ako rozdiel medzi sumou vyplaten\u00fdch hrub\u00fdch miezd a zrazen\u00fdch odvodov na soci\u00e1lne a zdravotn\u00e9 poistenie z t\u00fdchto miezd. Uveden\u00fd postup plat\u00ed rovnako pre mesa\u010dne aj ro\u010dne vypl\u00e1can\u00fd da\u0148ov\u00fd bonus.<\/p>\n<p>Jedn\u00fdm z tak\u00fdchto \u00fa\u010dtovn\u00fdch syst\u00e9mov s modulom mzdovej agendy je syst\u00e9m Money S3 alebo Money S4, ktor\u00e9 po zadan\u00ed \u00fadajov do mzdovej agendy zamestnanca prepo\u010d\u00edtavaj\u00fa n\u00e1rok na da\u0148ov\u00fd bonus a jeho v\u00fd\u0161ku pod\u013ea dokumentov poskytnut\u00fdch zamestnancom. N\u00e1rok na da\u0148ov\u00fd bonus v\u0161ak mo\u017eno uplatni\u0165 najviac do v\u00fd\u0161ky ustanoven\u00e9ho percenta z\u00e1kladu dane (\u010diastkov\u00e9ho z\u00e1kladu dane) z pr\u00edjmov pod\u013ea \u00a7 5 z\u00e1kona o dani z pr\u00edjmov (pr\u00edjmy zo z\u00e1vislej \u010dinnosti) alebo do v\u00fd\u0161ky ustanoven\u00e9ho percenta z\u00e1kladu dane (\u010diastkov\u00e9ho z\u00e1kladu dane) z pr\u00edjmov pod\u013ea \u00a7 6 ods. Febru\u00e1ra po\u017eiada\u0165 o ro\u010dn\u00e9 z\u00fa\u010dtovanie dane a doda\u0165 podklady na uplatnenie da\u0148ov\u00e9ho bonusu, ak tak neurobil po\u010das roka. Ak si chce zamestnanec uplatni\u0165 da\u0148ov\u00fd bonus u zamestn\u00e1vate\u013ea naraz za cel\u00fd rok, m\u00e1 povinnos\u0165 do 15.<\/p>\n<p>Da\u0148ov\u00fd bonus bude mo\u017en\u00e9 uplatni\u0165 posledn\u00fdkr\u00e1t v kalend\u00e1rnom mesiaci, v ktorom die\u0165a dov\u0155\u0161i 18 rokov veku. O dani z pr\u00edjmov (\u010falej len \u201ez\u00e1kon o dani z pr\u00edjmov\u201c) si da\u0148ovn\u00edci uplat\u0148ovali po\u010das rokov 2023 a 2024 vy\u0161\u0161iu sumu da\u0148ov\u00e9ho bonusu na die\u0165a (\u010falej len \u201eda\u0148ov\u00fd bonus\u201c). Zmeny, ktor\u00e9 v da\u0148ovom bonuse na die\u0165a nast\u00e1vaj\u00fa od 1.<\/p>\n<ul>\n<li>Vzh\u013eadom na percentu\u00e1lny limit z\u00e1kladu dane (\u010diastkov\u00e9ho z\u00e1kladu dane) si nie ka\u017ed\u00fd da\u0148ovn\u00edk bude m\u00f4c\u0165 uplatni\u0165 da\u0148ov\u00fd bonus v plnej v\u00fd\u0161ke.<\/li>\n<li>V pr\u00edpade, \u017ee bude chcie\u0165 da\u0148ovn\u00edk vyu\u017ei\u0165 t\u00fato mo\u017enos\u0165, po\u017eiada svojho zamestn\u00e1vate\u013ea o vystavenie potvrdenia o pr\u00edjme za dan\u00e9 zda\u0148ovacie obdobie a zabezpe\u010d\u00ed si vypracovanie a podanie da\u0148ov\u00e9ho priznania vo vlastnej r\u00e9\u017ei\u00ed.<\/li>\n<li>V pr\u00edpade, \u017ee podmienky na uplatnenie da\u0148ov\u00e9ho bonusu sp\u013a\u0148a viac da\u0148ovn\u00edkov a ak sa nedohodn\u00fa inak, da\u0148ov\u00fd bonus na v\u0161etky vy\u017eivovan\u00e9 deti sa uplat\u0148uje alebo sa prizn\u00e1 v porad\u00ed matka, otec, in\u00e1 opr\u00e1vnen\u00e1 osoba.<\/li>\n<li>Uveden\u00fd postup plat\u00ed rovnako pre mesa\u010dne aj ro\u010dne vypl\u00e1can\u00fd da\u0148ov\u00fd bonus.<\/li>\n<\/ul>\n<p>Nov\u00e9 podmienky a sumy v \u010dl\u00e1nku.<\/p>\n<h2>Kontroly influencerov a tvorcov digit\u00e1lneho obsahu: finan\u010dn\u00e1 spr\u00e1va sa zameria na ich pr\u00edjmy<\/h2>\n<p>M\u00e1 otec die\u0165a\u0165a n\u00e1rok na da\u0148ov\u00fd bonus, ak bolo die\u0165a zveren\u00e9 s\u00fadom do starostlivosti matky? Da\u0148ov\u00fd bonus na die\u0165a (deti) si uplat\u0148uje v\u017edy iba jeden z rodi\u010dov. Da\u0148ov\u00fd bonus na die\u0165a si uplat\u0148uje rodi\u010d alebo osoba, ktor\u00e1 m\u00e1 zveren\u00e9 die\u0165a do starostlivosti.<\/p>\n<h3>Kto m\u00e1 n\u00e1rok na da\u0148ov\u00fd bonus na die\u0165a?<\/h3>\n<p>Tento postup nie je mo\u017en\u00e9 aplikova\u0165 pri uplat\u0148ovan\u00ed n\u00e1roku na da\u0148ov\u00fd bonus v mzde po\u010das roka ani v ro\u010dnom z\u00fa\u010dtovan\u00ed dane, ktor\u00e9 na \u017eiados\u0165 zamestnanca vykon\u00e1 zamestn\u00e1vate\u013e. Da\u0148ovn\u00edk bude ma\u0165 v roku 2025 n\u00e1rok na da\u0148ov\u00fd bonus na jedno die\u0165a vo veku 9 rokov a druh\u00e9 vo veku 16 rokov. A\u017e z\u00e1niku n\u00e1roku na da\u0148ov\u00fd bonus pre vysokopr\u00edjmov\u00fdch da\u0148ovn\u00edkov. Ak\u00fd vznik\u00e1 p\u00e1novi Petrovi mesa\u010dn\u00fd n\u00e1rok na da\u0148ov\u00fd bonus za mesiac janu\u00e1r 2025? V\u00fd\u0161ku da\u0148ov\u00e9ho bonusu na die\u0165a ur\u010duj\u00fa dve veli\u010diny, a to v prvom rade vek die\u0165a\u0165a a n\u00e1sledne v druhom rade v\u00fd\u0161ka z\u00e1kladu dane, resp. Da\u0148ovn\u00edk si m\u00f4\u017ee uplatni\u0165 da\u0148ov\u00fd bonus na ka\u017ed\u00e9 vy\u017eivovan\u00e9 die\u0165a \u017eij\u00face s n\u00edm v dom\u00e1cnosti, pri\u010dom prechodn\u00fd pobyt die\u0165a\u0165a mimo dom\u00e1cnosti nem\u00e1 vplyv na uplatnenie tohto da\u0148ov\u00e9ho bonusu.<\/p>\n<p>Marca a najnesk\u00f4r pri z\u00fa\u010dtovan\u00ed mzdy za apr\u00edl m\u00e1 povinnos\u0165 vyplati\u0165 zamestnancovi vypo\u010d\u00edtan\u00fd preplatok na dani a da\u0148ov\u00fd bonus. Ak sa rodi\u010dia dohodli na takomto uplatnen\u00ed da\u0148ov\u00e9ho bonusu, zamestn\u00e1vate\u013e prizn\u00e1 otcovi da\u0148ov\u00fd bonus na z\u00e1klade dokladu o tejto vz\u00e1jomnej dohode medzi rodi\u010dmi die\u0165a\u0165a. N\u00e1rok na da\u0148ov\u00fd bonus m\u00e1 aj da\u0148ovn\u00edk, ktor\u00fd si die\u0165a osvojil alebo prevzal do starostlivosti nahr\u00e1dzaj\u00facej starostlivos\u0165 rodi\u010dov, na z\u00e1klade rozhodnutia pr\u00edslu\u0161n\u00e9ho org\u00e1nu, a to od mesiaca, v ktorom bola die\u0165a osvojen\u00e9 alebo prevzat\u00e9 do starostlivosti nahr\u00e1dzaj\u00facej starostlivos\u0165 rodi\u010dov na z\u00e1klade rozhodnutia pr\u00edslu\u0161n\u00e9ho org\u00e1nu.<\/p>\n<h3>Percentu\u00e1lny limit z\u00e1kladu dane pre v\u00fdpo\u010det da\u0148ov\u00e9ho bonusu od 1.1.2025<\/h3>\n<p>Da\u0148ov\u00fd bonus je mo\u017en\u00e9 uplatni\u0165 za ka\u017ed\u00fd kalend\u00e1rny mesiac, na ktor\u00e9ho za\u010diatku boli splnen\u00e9 podmienky na jeho uplatnenie. Tieto podmienky si rozoberieme \u010falej v \u010dl\u00e1nku. Predpokladom pre vyplatenie da\u0148ov\u00e9ho bonusu \u010di u\u017e mesa\u010dne alebo ro\u010dne je splnenie v\u0161etk\u00fdch podmienok, ktor\u00e9 zakladaj\u00fa jeho n\u00e1rok. Suma da\u0148ov\u00e9ho bonusu zni\u017euje takejto fyzickej osobe v\u00fdsledn\u00fa da\u0148 z pr\u00edjmov alebo vypo\u010d\u00edtan\u00e9 preddavky na da\u0148.<\/p>\n<p>N\u00e1rok na da\u0148ov\u00fd bonus vznik\u00e1 ak\u00e9muko\u013evek da\u0148ovn\u00edkovi (fyzickej osobe), ak \u00fahrn jeho zdanite\u013en\u00fdch pr\u00edjmov zo zdrojov na \u00fazem\u00ed Slovenskej republiky v pr\u00edslu\u0161nom zda\u0148ovacom obdob\u00ed tvor\u00ed najmenej 90 % zo v\u0161etk\u00fdch jeho pr\u00edjmov, ktor\u00e9 mu plyn\u00fa zo zdrojov na \u00fazem\u00ed Slovenskej republiky a zo zdrojov v zahrani\u010d\u00ed. Schv\u00e1len\u00e1 novela z\u00e1kona o dani z pr\u00edjmov pri podmienkach uplatnenia da\u0148ov\u00e9ho bonusu u\u017e nerozli\u0161uje da\u0148ov\u00e9ho rezidenta alebo da\u0148ov\u00e9ho nerezidenta. Ak die\u0165a (deti) vy\u017eivuj\u00fa v dom\u00e1cnosti viacer\u00ed da\u0148ovn\u00edci, m\u00f4\u017ee si da\u0148ov\u00fd bonus uplatni\u0165 len jeden z nich. Da\u0148ov\u00fd bonus mo\u017eno uplatni\u0165 u\u017e v kalend\u00e1rnom mesiaci, v ktorom sa die\u0165a narodilo alebo v ktorom sa za\u010d\u00edna s\u00fastavn\u00e1 pr\u00edprava die\u0165a\u0165a na bud\u00face povolanie, alebo v ktorom bolo osvojen\u00e9 alebo prevzat\u00e9 do starostlivosti nahr\u00e1dzaj\u00facej starostlivos\u0165 rodi\u010dov na z\u00e1klade rozhodnutia pr\u00edslu\u0161n\u00e9ho org\u00e1nu.<\/p>\n<p>Schv\u00e1len\u00e1 novela z\u00e1kona o dani z pr\u00edjmov zav\u00e1dza novinku v podobe kr\u00e1tenia, resp. Ke\u010f\u017ee percentu\u00e1lny podiel p\u00e1na Petra je viac ako 200 eur, m\u00e1 n\u00e1rok na pln\u00fd mesa\u010dn\u00fd da\u0148ov\u00fd bonus. To m\u00e1 za n\u00e1sledok zv\u00fd\u0161enie da\u0148ov\u00e9ho bonusu pre da\u0148ovn\u00edkov s ni\u017e\u0161\u00edmi pr\u00edjmami.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Da\u0148ov\u00fd bonus vo v\u00fd\u0161ke 50 eur mo\u017eno uplatni\u0165 posledn\u00fdkr\u00e1t v mesiaci, kedy die\u0165a ukon\u010d\u00ed povinn\u00fa \u0161kolsk\u00fa doch\u00e1dzku (do konca pr\u00edslu\u0161n\u00e9ho \u0161kolsk\u00e9ho roka) alebo v mesiaci, v ktorom dov\u0155\u0161i 18 rokov. Da\u0148ov\u00fd bonus vo v\u00fd\u0161ke 100 eur mo\u017eno uplatni\u0165 prv\u00fdkr\u00e1t za mesiac, v ktorom sa die\u0165a narodilo a posledn\u00fdkr\u00e1t za kalend\u00e1rny&#8230;<\/p>\n<p> <a class=\"continue-reading-link\" href=\"https:\/\/www.finalrushs.esecetudiant.fr\/index.php\/2026\/07\/18\/danovy-bonus-na-dieta-od-1-1-2025\/\"><span>Continue reading<\/span><i class=\"crycon-right-dir\"><\/i><\/a> <\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-79145","post","type-post","status-publish","format-standard","hentry","category-non-classe"],"_links":{"self":[{"href":"https:\/\/www.finalrushs.esecetudiant.fr\/index.php\/wp-json\/wp\/v2\/posts\/79145","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.finalrushs.esecetudiant.fr\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.finalrushs.esecetudiant.fr\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.finalrushs.esecetudiant.fr\/index.php\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.finalrushs.esecetudiant.fr\/index.php\/wp-json\/wp\/v2\/comments?post=79145"}],"version-history":[{"count":1,"href":"https:\/\/www.finalrushs.esecetudiant.fr\/index.php\/wp-json\/wp\/v2\/posts\/79145\/revisions"}],"predecessor-version":[{"id":79146,"href":"https:\/\/www.finalrushs.esecetudiant.fr\/index.php\/wp-json\/wp\/v2\/posts\/79145\/revisions\/79146"}],"wp:attachment":[{"href":"https:\/\/www.finalrushs.esecetudiant.fr\/index.php\/wp-json\/wp\/v2\/media?parent=79145"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.finalrushs.esecetudiant.fr\/index.php\/wp-json\/wp\/v2\/categories?post=79145"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.finalrushs.esecetudiant.fr\/index.php\/wp-json\/wp\/v2\/tags?post=79145"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}<!-- BEGIN: X-Secure Data Flow -->
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