Zamestnanci, ktor\u00ed nemali \u017eiadny in\u00fd pr\u00edjem okrem pr\u00edjmu z pr\u00e1ce pre svojho zamestn\u00e1vate\u013ea, namiesto da\u0148ov\u00e9ho priznania m\u00f4\u017eu po\u017eiada\u0165 zamestn\u00e1vate\u013ea o ro\u010dn\u00e9 z\u00fa\u010dtovanie preddavkov na da\u0148. Stihn\u00fa\u0165 to musia do 15. febru\u00e1ra.
\nO ro\u010dn\u00e9 z\u00fa\u010dtovanie preddavkov na da\u0148 z pr\u00edjmov treba po\u017eiada\u0165, ak ste mali v predo\u0161lom roku pr\u00edjmy zo z\u00e1vislej \u010dinnosti (napr. trval\u00fd pracovn\u00fd pomer, skr\u00e1ten\u00fd pracovn\u00fd pomer) a popri pr\u00e1ci ste nemali \u017eiadny in\u00fd pr\u00edjem (napr. \u017eivnos\u0165, slu\u017eby, predaj). Zanikne V\u00e1m tak povinnos\u0165 poda\u0165 da\u0148ov\u00e9 priznanie, preto\u017ee v\u00fdpo\u010det dane za V\u00e1s urob\u00ed zamestn\u00e1vate\u013e.
\nPo\u017eiada\u0165 treba posledn\u00e9ho zamestn\u00e1vate\u013ea u ktor\u00e9ho ste pracovali v roku 2014 a ktor\u00fd je z\u00e1rove\u0148 platite\u013eom dane. Ak ste si ako zamestnanec neuplat\u0148ovala nezdanite\u013en\u00fa \u010das\u0165 z\u00e1kladu dane na da\u0148ovn\u00edka a da\u0148ov\u00fd bonus u \u017eiadneho zamestn\u00e1vate\u013ea, ktor\u00fd je platite\u013eom dane, m\u00f4\u017eete po\u017eiada\u0165 o vykonanie ro\u010dn\u00e9ho z\u00fa\u010dtovania ktor\u00e9hoko\u013evek z nich.
\nZamestn\u00e1vate\u013e alebo jeho \u00fa\u010dtovn\u00edk ti povedia ako postupova\u0165 v pr\u00edpade nejasnost\u00ed. Z\u00e1kladn\u00e9 inform\u00e1cie m\u00f4\u017eete taktie\u017e z\u00edska\u0165 aj na infolinke Finan\u010dn\u00e9ho riadite\u013estva SR.
\nPo\u017eiada\u0165 zamestn\u00e1vate\u013ea o ro\u010dn\u00e9 z\u00fa\u010dtovanie preddavkov na da\u0148 m\u00f4\u017eete najnesk\u00f4r do 15. febru\u00e1ra 2013.
\nV\u00fdpo\u010det dane mus\u00ed zamestn\u00e1vate\u013e stihn\u00fa\u0165 do 31. marca 2013. N\u00e1sledne, ak sa zist\u00ed, \u017ee \u00fahrn zrazen\u00fdch preddavkov na da\u0148 bol vy\u0161\u0161\u00ed ne\u017e vypo\u010d\u00edtan\u00e1 da\u0148, zamestn\u00e1vate\u013e je povinn\u00fd vyplati\u0165 rozdiel sp\u00e4\u0165. Malo by sa tak sta\u0165 do konca m\u00e1ja.
\nV pr\u00edpade, \u017ee V\u00e1\u0161 zamestn\u00e1vate\u013e u\u017e neexistuje (firma zanikla, \u017eivnostn\u00edk ukon\u010dil \u017eivnos\u0165) a neexistuje ani jeho pr\u00e1vny n\u00e1stupca, potom ste povinn\u00e1 vyplni\u0165 a poda\u0165 da\u0148ov\u00e9 priznanie s\u00e1m.<\/p>\n
Formul\u00e1r na stiahntie tu:
\nrocne-zuctovanie-preddavkov-na-dan-2013<\/p>\n","protected":false},"excerpt":{"rendered":"
Zamestnanci, ktor\u00ed nemali \u017eiadny in\u00fd pr\u00edjem okrem pr\u00edjmu z pr\u00e1ce pre svojho zamestn\u00e1vate\u013ea, namiesto da\u0148ov\u00e9ho priznania m\u00f4\u017eu po\u017eiada\u0165 zamestn\u00e1vate\u013ea o ro\u010dn\u00e9 z\u00fa\u010dtovanie preddavkov na da\u0148. Stihn\u00fa\u0165 to musia do 15. febru\u00e1ra. O ro\u010dn\u00e9 z\u00fa\u010dtovanie preddavkov na da\u0148 z pr\u00edjmov treba po\u017eiada\u0165, ak ste mali v predo\u0161lom roku pr\u00edjmy zo z\u00e1vislej \u010dinnosti (napr. trval\u00fd pracovn\u00fd pomer, […]<\/p>\n","protected":false},"author":1,"featured_media":410,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"_links":{"self":[{"href":"https:\/\/rakuskopraca.sk\/cs\/wp-json\/wp\/v2\/posts\/196"}],"collection":[{"href":"https:\/\/rakuskopraca.sk\/cs\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/rakuskopraca.sk\/cs\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/rakuskopraca.sk\/cs\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/rakuskopraca.sk\/cs\/wp-json\/wp\/v2\/comments?post=196"}],"version-history":[{"count":1,"href":"https:\/\/rakuskopraca.sk\/cs\/wp-json\/wp\/v2\/posts\/196\/revisions"}],"predecessor-version":[{"id":197,"href":"https:\/\/rakuskopraca.sk\/cs\/wp-json\/wp\/v2\/posts\/196\/revisions\/197"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/rakuskopraca.sk\/cs\/wp-json\/wp\/v2\/media\/410"}],"wp:attachment":[{"href":"https:\/\/rakuskopraca.sk\/cs\/wp-json\/wp\/v2\/media?parent=196"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/rakuskopraca.sk\/cs\/wp-json\/wp\/v2\/categories?post=196"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/rakuskopraca.sk\/cs\/wp-json\/wp\/v2\/tags?post=196"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}