z nudy predbieham udalosti
Návrh novely vyhlášky Ministerstva zdravotníctva Slovenskej republiky o podrobnostiach o vykazovaní preddavkov na poistné na verejné zdravotné poistenie, o ročnom zúčtovaní poistného a povinnostiach pri ročnom zúčtovaní poistného a o vzoroch tlačív ročného zúčtovania poistného na verejné zdravotné poistenie je vykonávacím predpisom k § 19 ods. 22 a § 20 ods. 4 zákonač. 580/2004 Z. z. o zdravotnom poistení a o zmene zákona č. 95/2002 Z. z. o poisťovníctve a o zmene a doplnení niektorých zákonov v znení neskorších predpisov.fficeffice" /><?xml:namespace prefix = o ns = "urn:schemas-microsoft-comNávrh novely vyhlášky obsahuje oproti minulému roku iba zmeny v tlačivách ročného zúčtovania: konkrétne sa rok 2008 zmenil na rok 2009, vypustil sa riadok o prepočítaní slovenskej koruny na euro a zmeny v súvislosti so zmenou čísiel, ktoré korešpondujú pre rok 2009 ako napríklad minimálna mzda, vymeriavací základ pre poistencov štátu a pod. <o:p></o:p> Najväčšou zmenou oproti minulým rokom je termín na podanie ročného zúčtovania poistného za rok 2009, ten vychádza z § 19 citovaného zákona č. 580/2004 Z. z., podľa ktorého ročné zúčtovanie zdravotného poistenia za rok 2009 bude mať platiteľ poistného povinnosť podať do 31. marca 2010, teda v rovnakom termíne ako daňové priznania. Každoročne sa tento termín posúval, prvýkrát chce Ministerstvo zdravotníctva SR zachovať lehoty stanovené zákonom.<o:p></o:p> <o:p></o:p> Najdôležitejšou informáciou pre poistencov a zamestnávateľov v súvislosti s ročným zúčtovaním poistného za rok 2009 je ustanovenie § 19 zákona, podľa ktorého sú termíny pre ročné zúčtovanie za rok 2009 nasledovné:<o:p></o:p> ▪ do 31. marca 2010 – lehota dokedy sa musívykonať a podať ročné zúčtovanie v zdravotnej poisťovni, v ktorej boli platitelia poistení v roku 2009,<o:p></o:p> ▪ do 15. februára 2010 – lehota dokedy môžuzamestnanci požiadať posledného zamestnávateľa o vykonanie ročného zúčtovania za rok 2009, resp. o vystavenie dokladu o príjmoch a preddavkoch, ak si budú ročné zúčtovanie robiť sami, alebo požiadajú o vykonanie ročného zúčtovania iného zamestnávateľa, <o:p></o:p> ▪ do 7. februára 2010 – lehota dokedy musízamestnávateľ vydať zamestnancovi (ak o to požiadal) doklad o príjmoch a zaplatených preddavkoch, resp. ak zamestnanec požiada neskôr o vydanie dokladu, tak zamestnávateľ je povinný ho vydať do 15 kalendárnych dní,<o:p></o:p> ▪ do 30. apríla 2010 – lehota dokedy musípoistenec alebo zamestnávateľ, ktorý vykonal ročné zúčtovanie, oznámiť ostatným platiteľom poistného výsledok (preplatok/nedoplatok) z ročného zúčtovania za rok 2009, pokiaľ dosiahol sumu najmenej 3,- eur, <o:p></o:p> ▪ do 31. mája 2010 – lehota na odovzdanie tlačiva „oznámenie zamestnávateľa o preplatkoch a nedoplatkoch, kde zamestnávateľ uvedie výsledný preplatok alebo nedoplatok zamestnávateľaza zamestnancov konkrétnej zdravotnej poisťovne.<o:p></o:p> ▪ do 30. júna 2010 - lehota dokedyplatitelia poistného zaplatia zdravotnej poisťovni nedoplatok z ročného zúčtovania, zdravotná poisťovňa vráti platiteľom preplatky z ročného zúčtovania, ak ich výška dosiahla sumu najmenej 3,- eur. <o:p></o:p> K čl. I<o:p></o:p> <o:p></o:p> K bodu 1<o:p></o:p> Navrhuje sa úprava vymeriavacieho základu pre platiteľa poistného podľa § 11 ods. 2 pre rok 2009.<o:p></o:p> <o:p></o:p> K bodu 2<o:p></o:p> Vydávajú sa nové tlačivá určené na ročné zúčtovanie zdravotného poistenia za rok 2009 len pre rok 2009.<o:p></o:p> <o:p></o:p> Zmeny oproti minulému roku sú nasledovné:<o:p></o:p> 1. Rok 2008 sa zmenil na rok 2009.<o:p></o:p> 2. Zmeny čísiel korešpondujúcich pre rok 2009 sú uvedené v tabuľke:<o:p></o:p> <o:p></o:p>
<TABLE style="BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; MARGIN: auto auto auto 5.4pt; WIDTH: 450pt; BORDER-COLLAPSE: collapse; BORDER-TOP: medium none; BORDER-RIGHT: medium none; mso-border-alt: solid black .5pt; mso-yfti-tbllook: 160; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-border-insideh: .5pt solid black; mso-border-insidev: .5pt solid black" class=MsoNormalTable border=1 cellSpacing=0 cellPadding=0 width=600><TBODY><TR style="mso-yfti-irow: 0; mso-yfti-firstrow: yes"><TD style="BORDER-BOTTOM: black 1pt solid; BORDER-LEFT: black 1pt solid; PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 33.2pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: black 1pt solid; BORDER-RIGHT: black 1pt solid; PADDING-TOP: 0cm; mso-border-alt: solid black .5pt" vAlign=top width=44>
p. č.<o:p></o:p>
</TD><TD style="BORDER-BOTTOM: black 1pt solid; BORDER-LEFT: #ece9d8; PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 83.8pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: black 1pt solid; BORDER-RIGHT: black 1pt solid; PADDING-TOP: 0cm; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt" vAlign=top width=112>
Rok 2008<o:p></o:p>
</TD><TD style="BORDER-BOTTOM: black 1pt solid; BORDER-LEFT: #ece9d8; PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 135pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: black 1pt solid; BORDER-RIGHT: black 1pt solid; PADDING-TOP: 0cm; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt" vAlign=top width=180>
Rok 2009<o:p></o:p>
</TD><TD style="BORDER-BOTTOM: black 1pt solid; BORDER-LEFT: #ece9d8; PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 198pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: black 1pt solid; BORDER-RIGHT: black 1pt solid; PADDING-TOP: 0cm; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt" vAlign=top width=264>
<o:p></o:p>
</TD></TR><TR style="mso-yfti-irow: 1"><TD style="BORDER-BOTTOM: black 1pt solid; BORDER-LEFT: black 1pt solid; PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 33.2pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; BORDER-RIGHT: black 1pt solid; PADDING-TOP: 0cm; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt" vAlign=top width=44>
1<o:p></o:p>
</TD><TD style="BORDER-BOTTOM: black 1pt solid; BORDER-LEFT: #ece9d8; PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 83.8pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; BORDER-RIGHT: black 1pt solid; PADDING-TOP: 0cm; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt" vAlign=top width=112>
97 200,- Sk<o:p></o:p>
</TD><TD style="BORDER-BOTTOM: black 1pt solid; BORDER-LEFT: #ece9d8; PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 135pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; BORDER-RIGHT: black 1pt solid; PADDING-TOP: 0cm; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt" vAlign=top width=180>
3546 € (295,50 x 12)<o:p></o:p>
</TD><TD style="BORDER-BOTTOM: black 1pt solid; BORDER-LEFT: #ece9d8; PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 198pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; BORDER-RIGHT: black 1pt solid; PADDING-TOP: 0cm; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt" vAlign=top width=264>
Minimálny ročný vymeriavací základ<o:p></o:p>
</TD></TR><TR style="mso-yfti-irow: 2"><TD style="BORDER-BOTTOM: black 1pt solid; BORDER-LEFT: black 1pt solid; PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 33.2pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; BORDER-RIGHT: black 1pt solid; PADDING-TOP: 0cm; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt" vAlign=top width=44>
2<o:p></o:p>
</TD><TD style="BORDER-BOTTOM: black 1pt solid; BORDER-LEFT: #ece9d8; PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 83.8pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; BORDER-RIGHT: black 1pt solid; PADDING-TOP: 0cm; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt" vAlign=top width=112>
675 396,- Sk<o:p></o:p>
</TD><TD style="BORDER-BOTTOM: black 1pt solid; BORDER-LEFT: #ece9d8; PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 135pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; BORDER-RIGHT: black 1pt solid; PADDING-TOP: 0cm; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt" vAlign=top width=180>
24074,08 € (36 x 20146)<o:p></o:p>
</TD><TD style="BORDER-BOTTOM: black 1pt solid; BORDER-LEFT: #ece9d8; PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 198pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; BORDER-RIGHT: black 1pt solid; PADDING-TOP: 0cm; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt" vAlign=top width=264>
Maximálny ročný vymeriavací základ pre všetkých<o:p></o:p>
</TD></TR><TR style="mso-yfti-irow: 3"><TD style="BORDER-BOTTOM: black 1pt solid; BORDER-LEFT: black 1pt solid; PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 33.2pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; BORDER-RIGHT: black 1pt solid; PADDING-TOP: 0cm; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt" vAlign=top width=44>
3<o:p></o:p>
</TD><TD style="BORDER-BOTTOM: black 1pt solid; BORDER-LEFT: #ece9d8; PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 83.8pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; BORDER-RIGHT: black 1pt solid; PADDING-TOP: 0cm; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt" vAlign=top width=112>
5 361,- Sk<o:p></o:p>
</TD><TD style="BORDER-BOTTOM: black 1pt solid; BORDER-LEFT: #ece9d8; PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 135pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; BORDER-RIGHT: black 1pt solid; PADDING-TOP: 0cm; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt" vAlign=top width=180>
191,07 € (295,50 x 0,6466)<o:p></o:p>
</TD><TD style="BORDER-BOTTOM: black 1pt solid; BORDER-LEFT: #ece9d8; PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 198pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; BORDER-RIGHT: black 1pt solid; PADDING-TOP: 0cm; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt" vAlign=top width=264>
Mesačný minimálny vymeriavací základ pre poistenca štátu a pre samoplatiteľa<o:p></o:p>
</TD></TR><TR style="mso-yfti-irow: 4"><TD style="BORDER-BOTTOM: black 1pt solid; BORDER-LEFT: black 1pt solid; PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 33.2pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; BORDER-RIGHT: black 1pt solid; PADDING-TOP: 0cm; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt" vAlign=top width=44>
4<o:p></o:p>
</TD><TD style="BORDER-BOTTOM: black 1pt solid; BORDER-LEFT: #ece9d8; PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 83.8pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; BORDER-RIGHT: black 1pt solid; PADDING-TOP: 0cm; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt" vAlign=top width=112>
8 100,- Sk<o:p></o:p>
</TD><TD style="BORDER-BOTTOM: black 1pt solid; BORDER-LEFT: #ece9d8; PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 135pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; BORDER-RIGHT: black 1pt solid; PADDING-TOP: 0cm; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt" vAlign=top width=180>
295,50<o:p></o:p>
</TD><TD style="BORDER-BOTTOM: black 1pt solid; BORDER-LEFT: #ece9d8; PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 198pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; BORDER-RIGHT: black 1pt solid; PADDING-TOP: 0cm; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt" vAlign=top width=264>
Minimálna mzda<o:p></o:p>
</TD></TR><TR style="mso-yfti-irow: 5"><TD style="BORDER-BOTTOM: black 1pt solid; BORDER-LEFT: black 1pt solid; PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 33.2pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; BORDER-RIGHT: black 1pt solid; PADDING-TOP: 0cm; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt" vAlign=top width=44>
5<o:p></o:p>
</TD><TD style="BORDER-BOTTOM: black 1pt solid; BORDER-LEFT: #ece9d8; PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 83.8pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; BORDER-RIGHT: black 1pt solid; PADDING-TOP: 0cm; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt" vAlign=top width=112>
64 332,- Sk<o:p></o:p>
</TD><TD style="BORDER-BOTTOM: black 1pt solid; BORDER-LEFT: #ece9d8; PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 135pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; BORDER-RIGHT: black 1pt solid; PADDING-TOP: 0cm; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt" vAlign=top width=180>
2292,84 € (191,07 x 12) <o:p></o:p>
</TD><TD style="BORDER-BOTTOM: black 1pt solid; BORDER-LEFT: #ece9d8; PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 198pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; BORDER-RIGHT: black 1pt solid; PADDING-TOP: 0cm; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt" vAlign=top width=264>
Maximálna ročná suma pre poistencov štátu a samoplatiteľov <o:p></o:p>
</TD></TR><TR style="mso-yfti-irow: 6"><TD style="BORDER-BOTTOM: black 1pt solid; BORDER-LEFT: black 1pt solid; PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 33.2pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; BORDER-RIGHT: black 1pt solid; PADDING-TOP: 0cm; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt" vAlign=top width=44>
6<o:p></o:p>
</TD><TD style="BORDER-BOTTOM: black 1pt solid; BORDER-LEFT: #ece9d8; PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 83.8pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; BORDER-RIGHT: black 1pt solid; PADDING-TOP: 0cm; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt" vAlign=top width=112>
56 283 Sk<o:p></o:p>
</TD><TD style="BORDER-BOTTOM: black 1pt solid; BORDER-LEFT: #ece9d8; PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 135pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; BORDER-RIGHT: black 1pt solid; PADDING-TOP: 0cm; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt" vAlign=top width=180>
60438 Sk (20146 x 3) <o:p></o:p>
</TD><TD style="BORDER-BOTTOM: black 1pt solid; BORDER-LEFT: #ece9d8; PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 198pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; BORDER-RIGHT: black 1pt solid; PADDING-TOP: 0cm; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt" vAlign=top width=264>
3-násobok priemernej mesačnej mzdy z roku 2007<o:p></o:p>
</TD></TR><TR style="mso-yfti-irow: 7"><TD style="BORDER-BOTTOM: black 1pt solid; BORDER-LEFT: black 1pt solid; PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 33.2pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; BORDER-RIGHT: black 1pt solid; PADDING-TOP: 0cm; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt" vAlign=top width=44>
7<o:p></o:p>
</TD><TD style="BORDER-BOTTOM: black 1pt solid; BORDER-LEFT: #ece9d8; PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 83.8pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; BORDER-RIGHT: black 1pt solid; PADDING-TOP: 0cm; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt" vAlign=top width=112>
6 075,- Sk<o:p></o:p>
</TD><TD style="BORDER-BOTTOM: black 1pt solid; BORDER-LEFT: #ece9d8; PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 135pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; BORDER-RIGHT: black 1pt solid; PADDING-TOP: 0cm; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt" vAlign=top width=180>
-<o:p></o:p>
</TD><TD style="BORDER-BOTTOM: black 1pt solid; BORDER-LEFT: #ece9d8; PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 198pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; BORDER-RIGHT: black 1pt solid; PADDING-TOP: 0cm; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt" vAlign=top width=264>
<o:p></o:p>
</TD></TR><TR style="mso-yfti-irow: 8"><TD style="BORDER-BOTTOM: black 1pt solid; BORDER-LEFT: black 1pt solid; PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 33.2pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; BORDER-RIGHT: black 1pt solid; PADDING-TOP: 0cm; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt" vAlign=top width=44>
8<o:p></o:p>
</TD><TD style="BORDER-BOTTOM: black 1pt solid; BORDER-LEFT: #ece9d8; PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 83.8pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; BORDER-RIGHT: black 1pt solid; PADDING-TOP: 0cm; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt" vAlign=top width=112>
4 050,- Sk<o:p></o:p>
</TD><TD style="BORDER-BOTTOM: black 1pt solid; BORDER-LEFT: #ece9d8; PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 135pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; BORDER-RIGHT: black 1pt solid; PADDING-TOP: 0cm; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt" vAlign=top width=180>
-<o:p></o:p>
</TD><TD style="BORDER-BOTTOM: black 1pt solid; BORDER-LEFT: #ece9d8; PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 198pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; BORDER-RIGHT: black 1pt solid; PADDING-TOP: 0cm; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt" vAlign=top width=264>
<o:p></o:p>
</TD></TR><TR style="mso-yfti-irow: 9"><TD style="BORDER-BOTTOM: black 1pt solid; BORDER-LEFT: black 1pt solid; PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 33.2pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; BORDER-RIGHT: black 1pt solid; PADDING-TOP: 0cm; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt" vAlign=top width=44>
<o:p></o:p>
</TD><TD style="BORDER-BOTTOM: black 1pt solid; BORDER-LEFT: #ece9d8; PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 83.8pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; BORDER-RIGHT: black 1pt solid; PADDING-TOP: 0cm; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt" vAlign=top width=112>
0,6618<o:p></o:p>
</TD><TD style="BORDER-BOTTOM: black 1pt solid; BORDER-LEFT: #ece9d8; PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 135pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; BORDER-RIGHT: black 1pt solid; PADDING-TOP: 0cm; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt" vAlign=top width=180>
0,6466<o:p></o:p>
</TD><TD style="BORDER-BOTTOM: black 1pt solid; BORDER-LEFT: #ece9d8; PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 198pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; BORDER-RIGHT: black 1pt solid; PADDING-TOP: 0cm; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt" vAlign=top width=264>
Koeficient samoplatiteľa<o:p></o:p>
</TD></TR><TR style="mso-yfti-irow: 10"><TD style="BORDER-BOTTOM: black 1pt solid; BORDER-LEFT: black 1pt solid; PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 33.2pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; BORDER-RIGHT: black 1pt solid; PADDING-TOP: 0cm; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt" vAlign=top width=44>
<o:p></o:p>
</TD><TD style="BORDER-BOTTOM: black 1pt solid; BORDER-LEFT: #ece9d8; PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 83.8pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; BORDER-RIGHT: black 1pt solid; PADDING-TOP: 0cm; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt" vAlign=top width=112>
<o:p></o:p>
</TD><TD style="BORDER-BOTTOM: black 1pt solid; BORDER-LEFT: #ece9d8; PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 135pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; BORDER-RIGHT: black 1pt solid; PADDING-TOP: 0cm; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt" vAlign=top width=180>
Rok 2010 pre szčo<o:p></o:p>
</TD><TD style="BORDER-BOTTOM: black 1pt solid; BORDER-LEFT: #ece9d8; PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 198pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; BORDER-RIGHT: black 1pt solid; PADDING-TOP: 0cm; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt" vAlign=top width=264>
<o:p></o:p>
</TD></TR><TR style="mso-yfti-irow: 11"><TD style="BORDER-BOTTOM: black 1pt solid; BORDER-LEFT: black 1pt solid; PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 33.2pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; BORDER-RIGHT: black 1pt solid; PADDING-TOP: 0cm; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt" vAlign=top width=44>
9<o:p></o:p>
</TD><TD style="BORDER-BOTTOM: black 1pt solid; BORDER-LEFT: #ece9d8; PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 83.8pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; BORDER-RIGHT: black 1pt solid; PADDING-TOP: 0cm; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt" vAlign=top width=112>
<o:p></o:p>
</TD><TD style="BORDER-BOTTOM: black 1pt solid; BORDER-LEFT: #ece9d8; PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 135pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; BORDER-RIGHT: black 1pt solid; PADDING-TOP: 0cm; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt" vAlign=top width=180>
21782 Sk <o:p></o:p>
</TD><TD style="BORDER-BOTTOM: black 1pt solid; BORDER-LEFT: #ece9d8; PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 198pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; BORDER-RIGHT: black 1pt solid; PADDING-TOP: 0cm; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt" vAlign=top width=264>
Priemerná mesačná mzda z roku 2008 <o:p></o:p>
</TD></TR><TR style="mso-yfti-irow: 12"><TD style="BORDER-BOTTOM: black 1pt solid; BORDER-LEFT: black 1pt solid; PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 33.2pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; BORDER-RIGHT: black 1pt solid; PADDING-TOP: 0cm; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt" vAlign=top width=44>
10<o:p></o:p>
</TD><TD style="BORDER-BOTTOM: black 1pt solid; BORDER-LEFT: #ece9d8; PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 83.8pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; BORDER-RIGHT: black 1pt solid; PADDING-TOP: 0cm; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt" vAlign=top width=112>
280,86 €<o:p></o:p>
</TD><TD style="BORDER-BOTTOM: black 1pt solid; BORDER-LEFT: #ece9d8; PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 135pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; BORDER-RIGHT: black 1pt solid; PADDING-TOP: 0cm; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt" vAlign=top width=180>
319,57 €<o:p></o:p>
</TD><TD style="BORDER-BOTTOM: black 1pt solid; BORDER-LEFT: #ece9d8; PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 198pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; BORDER-RIGHT: black 1pt solid; PADDING-TOP: 0cm; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt" vAlign=top width=264>
Vymeriavací základ pre szčo pre rok <?xml:namespace prefix = u1 /><u1:metricconverter ProductID="2010 a">ffice:smarttags" /><?xml:namespace prefix = st1 ns = "urn:schemas-microsoft-com</st1:metricconverter>2010 a</u1:metricconverter> 2011 <o:p></o:p>
</TD></TR><TR style="mso-yfti-irow: 13"><TD style="BORDER-BOTTOM: black 1pt solid; BORDER-LEFT: black 1pt solid; PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 33.2pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; BORDER-RIGHT: black 1pt solid; PADDING-TOP: 0cm; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt" vAlign=top width=44>
11<o:p></o:p>
</TD><TD style="BORDER-BOTTOM: black 1pt solid; BORDER-LEFT: #ece9d8; PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 83.8pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; BORDER-RIGHT: black 1pt solid; PADDING-TOP: 0cm; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt" vAlign=top width=112>
140,43 €<o:p></o:p>
</TD><TD style="BORDER-BOTTOM: black 1pt solid; BORDER-LEFT: #ece9d8; PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 135pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; BORDER-RIGHT: black 1pt solid; PADDING-TOP: 0cm; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt" vAlign=top width=180>
159,78 €<o:p></o:p>
</TD><TD style="BORDER-BOTTOM: black 1pt solid; BORDER-LEFT: #ece9d8; PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 198pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; BORDER-RIGHT: black 1pt solid; PADDING-TOP: 0cm; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt" vAlign=top width=264>
Polovica z p. 10 pre ZŤP<o:p></o:p>
</TD></TR><TR style="mso-yfti-irow: 14"><TD style="BORDER-BOTTOM: black 1pt solid; BORDER-LEFT: black 1pt solid; PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 33.2pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; BORDER-RIGHT: black 1pt solid; PADDING-TOP: 0cm; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt" vAlign=top width=44>
12<o:p></o:p>
</TD><TD style="BORDER-BOTTOM: black 1pt solid; BORDER-LEFT: #ece9d8; PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 83.8pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; BORDER-RIGHT: black 1pt solid; PADDING-TOP: 0cm; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt" vAlign=top width=112>
41,37 €<o:p></o:p>
</TD><TD style="BORDER-BOTTOM: black 1pt solid; BORDER-LEFT: #ece9d8; PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 135pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; BORDER-RIGHT: black 1pt solid; PADDING-TOP: 0cm; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt" vAlign=top width=180>
44,73 €<o:p></o:p>
</TD><TD style="BORDER-BOTTOM: black 1pt solid; BORDER-LEFT: #ece9d8; PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 198pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; BORDER-RIGHT: black 1pt solid; PADDING-TOP: 0cm; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt" vAlign=top width=264>
14% z p. 10 minimálny mesačný preddavok<o:p></o:p>
</TD></TR><TR style="mso-yfti-irow: 15"><TD style="BORDER-BOTTOM: black 1pt solid; BORDER-LEFT: black 1pt solid; PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 33.2pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; BORDER-RIGHT: black 1pt solid; PADDING-TOP: 0cm; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt" vAlign=top width=44>
13<o:p></o:p>
</TD><TD style="BORDER-BOTTOM: black 1pt solid; BORDER-LEFT: #ece9d8; PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 83.8pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; BORDER-RIGHT: black 1pt solid; PADDING-TOP: 0cm; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt" vAlign=top width=112>
20,68 €<o:p></o:p>
</TD><TD style="BORDER-BOTTOM: black 1pt solid; BORDER-LEFT: #ece9d8; PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 135pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; BORDER-RIGHT: black 1pt solid; PADDING-TOP: 0cm; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt" vAlign=top width=180>
22,36 €<o:p></o:p>
</TD><TD style="BORDER-BOTTOM: black 1pt solid; BORDER-LEFT: #ece9d8; PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 198pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; BORDER-RIGHT: black 1pt solid; PADDING-TOP: 0cm; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt" vAlign=top width=264>
7% z p. 10 minimálny mesačný preddavok pre ZŤP<o:p></o:p>
</TD></TR><TR style="mso-yfti-irow: 16; mso-yfti-lastrow: yes"><TD style="BORDER-BOTTOM: black 1pt solid; BORDER-LEFT: black 1pt solid; PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 33.2pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; BORDER-RIGHT: black 1pt solid; PADDING-TOP: 0cm; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt" vAlign=top width=44>
14<o:p></o:p>
</TD><TD style="BORDER-BOTTOM: black 1pt solid; BORDER-LEFT: #ece9d8; PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 83.8pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; BORDER-RIGHT: black 1pt solid; PADDING-TOP: 0cm; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt" vAlign=top width=112>
<o:p></o:p>
</TD><TD style="BORDER-BOTTOM: black 1pt solid; BORDER-LEFT: #ece9d8; PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 135pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; BORDER-RIGHT: black 1pt solid; PADDING-TOP: 0cm; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt" vAlign=top width=180>
303,66 € ((21782 x 3) x 14%)<o:p></o:p>
</TD><TD style="BORDER-BOTTOM: black 1pt solid; BORDER-LEFT: #ece9d8; PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 198pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; BORDER-RIGHT: black 1pt solid; PADDING-TOP: 0cm; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt" vAlign=top width=264>
Maximálny mesačný preddavok <o:p></o:p>
</TD></TR></TBODY></TABLE>
<o:p></o:p> Výpočet pre samostatne zárobkov činnú osobu na roky 2010 až 2011 - Priemerná mesačná mzda za rok 2008 je 21782. <o:p></o:p> 21 782/ 30,1260 = 723,02 <o:p></o:p> 44,2 % z 723,02 = 319,57<o:p></o:p> <o:p></o:p> Tieto zmeny sa premietli vo vysvetlivkách k jednotlivým tlačivám.<o:p></o:p> <o:p></o:p> K čl. II<o:p></o:p> Navrhuje sa účinnosť vyhlášky. tlačivá RZZP 2009 si otvorte klik:<o:p></o:p> <o:p></o:p>
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https://lt.justice.gov.sk/Attachment...91214131248450</o:p>
zdroj: portál právnych predpisov