{"id":133,"date":"2015-03-06T11:09:47","date_gmt":"2015-03-06T11:09:47","guid":{"rendered":"https:\/\/rakuskopraca.sk\/?p=133"},"modified":"2015-03-17T17:03:48","modified_gmt":"2015-03-17T16:03:48","slug":"danove-bonusy-v-rakusku","status":"publish","type":"post","link":"https:\/\/rakuskopraca.sk\/hu\/danove-bonusy-v-rakusku\/","title":{"rendered":"Da\u0148ov\u00e9 bonusy v Rak\u00fasku"},"content":{"rendered":"<p>Ka\u017ed\u00fd zamestnanec v Rak\u00fasku ako aj samostatne z\u00e1robkovo \u010dinn\u00e9 osoby maj\u00fa za ur\u010dit\u00fdch podmienok n\u00e1rok na r\u00f4zne bonusy.<\/p>\n<p>Pre poberate\u013eov rodinn\u00fdch pr\u00eddavkov je to napr. da\u0148ov\u00fd bonus na die\u0165a-Kinderabsetzbetrag.\u00a0Od roku\u00a02009\u00a0je v\u00fd\u0161ka bonusu 58,40 Eur na mesiac na ka\u017ed\u00e9 die\u0165a. O tento nie je potrebn\u00e9 zvl\u00e1\u0161\u0165 po\u017eiada\u0165, preto\u017ee sa automaticky vypl\u00e1ca k rodinn\u00fdch pr\u00eddavkom, ako aj k doplateniu rodinn\u00fdch pr\u00eddavkov (Differenzzahlung).<\/p>\n<p>Okrem toho si m\u00f4\u017eu samo\u017eivitelia rod\u00edn (Alleinverdiener) a samo\u017eivitelia det\u00ed (Alleinerzieher) uplatni\u0165 \u010fal\u0161ie bonusy, ktor\u00fdch v\u00fd\u0161ka z\u00e1vis\u00ed od v\u00fd\u0161ky pr\u00edjmu a po\u010dtu vy\u017eivovan\u00fdch det\u00ed v spolo\u010dnej dom\u00e1cnosti. Tieto bonusy sa v pr\u00edpade pr\u00edjmov pod hranicou da\u0148ovej povinnosti vypl\u00e1caj\u00fa ako negat\u00edvna da\u0148.<\/p>\n<p>V\u00fd\u0161ka da\u0148ov\u00e9ho bonusu pre samo\u017eivite\u013eov rod\u00edn-Alleinverdiener:<\/p>\n<p>\u2013 ur\u010den\u00fd pre rodiny ak\u00a0je partner\/ka \u2013 man\u017eel\/man\u017eelka nezamestnan\u00fd\/\u00e1 pr\u00edp. pr\u00edjem neprekro\u010dil sumu 6.000eur za kalend\u00e1rny rok<\/p>\n<ul>\n<li>bonus s pr\u00edplatkom na jedno die\u0165a: 494,00\u20ac ro\u010dne<\/li>\n<li>bonus s pr\u00edplatkom na dve deti: 669,00\u20ac ro\u010dne<\/li>\n<li>bonus s pr\u00edplatkom na tretie die\u0165a: 889,00\u20ac ro\u010dne<\/li>\n<\/ul>\n<p>na ka\u017ed\u00e9 \u010fal\u0161ie die\u0165a +220,00\u20ac<\/p>\n<p>V\u00fd\u0161ka da\u0148ov\u00e9ho bonusu pre samo\u017eivite\u013eov det\u00ed- Alleinerzieher:<\/p>\n<p>\u2013\u00a0ur\u010den\u00fd pre osamoten\u00fdch rodi\u010dov a vy\u017eivovate\u013eov det\u00ed \u2013 slobodn\u00e9 a rozveden\u00e9 matky a otcovia a vdovy<\/p>\n<ul>\n<li>bonus s pr\u00edplatkom na jedno die\u0165a: 494,00\u20ac<\/li>\n<li>bonus s pr\u00edplatkom na dve deti: 669,00\u20ac<\/li>\n<li>bonus s pr\u00edplatkom na tri deti: 889,00\u20ac<\/li>\n<li>bonus s pr\u00edplatkom na \u0161tyri deti: 1 109,00\u20ac<\/li>\n<\/ul>\n<p>na ka\u017ed\u00e9 \u010fal\u0161ie die\u0165a +220,00\u20ac<\/p>\n<ul>\n<li>Poberatelia rodinn\u00fdch pr\u00eddavkov si m\u00f4\u017eu uplatni\u0165 e\u0161te zn\u00ed\u017eenie z\u00e1kladu dane a to o sumu vo v\u00fd\u0161ke 220\u20ac na ka\u017ed\u00e9 die\u0165a -Kinderfreibetrag, na ktor\u00e9 boli vypl\u00e1can\u00e9 rodinn\u00e9 pr\u00eddavky min. za 7 mesiacov v kalend\u00e1rnom roku \u2013 t\u00e1to podmienky plat\u00ed aj pre uplatnenie si n\u00e1roku na prv\u00e9 dva bonusy.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>Na Slovensku je mo\u017en\u00e9 takisto z\u00edska\u0165 da\u0148ov\u00fd bonus. N\u00e1rok na da\u0148ov\u00fd bonus maj\u00fa da\u0148ovn\u00edci, ktor\u00fd sp\u013a\u0148aj\u00fa podmienky pod\u013ea \u00a7 33 z\u00e1kona \u010d.595\/2003 Z.z. o dani z pr\u00edjmov.<\/p>\n<p>V\u00fd\u0161ka da\u0148ov\u00e9ho bonusu je do 31.6.2011 vo v\u00fd\u0161ke 20,02 \u20ac a od 1.7.2011 20,51 \u20ac mesa\u010dne na ka\u017ed\u00e9 vy\u017eivovan\u00e9 die\u0165a, \u017eij\u00face s da\u0148ovn\u00edkom v spolo\u010dnej dom\u00e1cnosti.<\/p>\n<p>Pre jednotliv\u00e9 mo\u017enosti uplatnenia si da\u0148ov\u00fdch bonusov v Rak\u00fasku a na Slovensku sa informujte osobne bu\u010f emailom alebo telefonicky.<\/p>\n<p>Upozor\u0148ujeme, \u017ee o \u00a0da\u0148ov\u00e9 bonusy je mo\u017en\u00e9 po\u017eiada\u0165 aj sp\u00e4tne<strong>.<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ka\u017ed\u00fd zamestnanec v Rak\u00fasku ako aj samostatne z\u00e1robkovo \u010dinn\u00e9 osoby maj\u00fa za ur\u010dit\u00fdch podmienok n\u00e1rok na r\u00f4zne bonusy. Pre poberate\u013eov rodinn\u00fdch pr\u00eddavkov je to napr. da\u0148ov\u00fd bonus na die\u0165a-Kinderabsetzbetrag.\u00a0Od roku\u00a02009\u00a0je v\u00fd\u0161ka bonusu 58,40 Eur na mesiac na ka\u017ed\u00e9 die\u0165a. O tento nie je potrebn\u00e9 zvl\u00e1\u0161\u0165 po\u017eiada\u0165, preto\u017ee sa automaticky vypl\u00e1ca k rodinn\u00fdch pr\u00eddavkom, ako aj [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":412,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"_links":{"self":[{"href":"https:\/\/rakuskopraca.sk\/hu\/wp-json\/wp\/v2\/posts\/133"}],"collection":[{"href":"https:\/\/rakuskopraca.sk\/hu\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/rakuskopraca.sk\/hu\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/rakuskopraca.sk\/hu\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/rakuskopraca.sk\/hu\/wp-json\/wp\/v2\/comments?post=133"}],"version-history":[{"count":1,"href":"https:\/\/rakuskopraca.sk\/hu\/wp-json\/wp\/v2\/posts\/133\/revisions"}],"predecessor-version":[{"id":134,"href":"https:\/\/rakuskopraca.sk\/hu\/wp-json\/wp\/v2\/posts\/133\/revisions\/134"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/rakuskopraca.sk\/hu\/wp-json\/wp\/v2\/media\/412"}],"wp:attachment":[{"href":"https:\/\/rakuskopraca.sk\/hu\/wp-json\/wp\/v2\/media?parent=133"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/rakuskopraca.sk\/hu\/wp-json\/wp\/v2\/categories?post=133"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/rakuskopraca.sk\/hu\/wp-json\/wp\/v2\/tags?post=133"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}