Pr\u00edslu\u0161n\u00e9 eur\u00f3pske nariadenie neumo\u017e\u0148uje situ\u00e1ciu, aby ste ako \u017eivnostn\u00edk podliehali s\u00fa\u010dasne dvom legislat\u00edvam. Pr\u00e1ve na to sl\u00fa\u017eia \u017eiadosti a formul\u00e1re PDA1, ktor\u00fdmi sa ur\u010duje pr\u00edslu\u0161nos\u0165 k pr\u00e1vnym predpisom, t.j. \u010dlensk\u00fd \u0161t\u00e1t a pr\u00e1vne predpisy, pod\u013ea ktor\u00fdch si maj\u00fa povinnos\u0165 plni\u0165 registrat\u00farne aj odvodov\u00e9 povinnosti zamestn\u00e1vate\u013e, ako aj SZ\u010cO.
\n\u010do podstatne u\u013eah\u010duje tento na \u010das relat\u00edvne komplikovan\u00fd proces je to, \u017ee o ur\u010denie pr\u00edslu\u0161nosti k pr\u00e1vnym predpisom, m\u00f4\u017eete po\u017eiada\u0165 aj so sp\u00e4tnou platnos\u0165ou a formul\u00e1r PDA1 bude ma\u0165 v danom retroakt\u00edvny \u00fa\u010dinok. Do ur\u010denia legislat\u00edvy a pr\u00edslu\u0161nosti k pr\u00e1vnym predpisom, maj\u00fa v\u0161ak povinnos\u0165 slovensk\u00fd zamestn\u00e1vate\u013e, ako aj rak\u00fasky \u017eivnostn\u00edk plni\u0165 si odvodov\u00e9 povinnosti pod\u013ea pr\u00edslu\u0161n\u00fdch pr\u00e1vnych predpisov, t.j. pod\u013ea miesta v\u00fdkonu pr\u00e1c, to znamen\u00e1 slovensk\u00fd zamestn\u00e1vate\u013e v SR a rak\u00fasky \u017eivnostn\u00edk v Rak\u00fasku.<\/p>\n
Ako n\u00e1hle bude ur\u010den\u00e1 pr\u00edslu\u0161nos\u0165 k pr\u00e1vnym predpisom a vydan\u00fd formul\u00e1r slovensk\u00fd formul\u00e1r PDA1, poistenec po\u017eiada rak\u00fasku in\u0161tit\u00faciu soci\u00e1lneho zabezpe\u010denia o zru\u0161enie doby poistenia ako \u017eivnostn\u00edka v Rak\u00fasku, pr\u00edpadne aj so sp\u00e4tnou platnos\u0165ou, ak bol tak vydan\u00fd formul\u00e1r PDA1 SK. Rak\u00fasky pois\u0165ovac\u00ed \u00farad zru\u0161\u00ed postavenie poistenca z titulu \u017eivnostn\u00edka v Rak\u00fasku a vr\u00e1ti sp\u00e4tne zaplaten\u00e9 odvody ako odveden\u00e9 bez pr\u00e1vneho d\u00f4vodu priamo poistencovi. N\u00e1sledne m\u00e1 uveden\u00fd poistenec povinnos\u0165 sp\u00e4tne zaplati\u0165 povinn\u00e9 odvody na soci\u00e1lne zabezpe\u010denie na \u00fazem\u00ed SR ako \u017eivnostn\u00edk v zdravotnej pois\u0165ovni, pr\u00edpadne aj soci\u00e1lnej pois\u0165ovni, ak mu na to vznikne povinnos\u0165 pod\u013ea z\u00e1kona.<\/p>\n
Vysporiadanie registr\u00e1cie a transfer odvodov medzi in\u0161tit\u00faciami soci\u00e1lneho zabezpe\u010denia v E\u00da \u017eia\u013e v s\u00fa\u010dasnosti nie je mo\u017en\u00fd a nerealizuje sa, povinnos\u0165 vykona\u0165 v\u0161etky uveden\u00e9 registrat\u00farne povinnosti a odvodov\u00e9 povinnosti m\u00e1 samotn\u00fd poistenec. Mnoh\u00ed \u017eivnostn\u00edci, ktor\u00ed nemaj\u00fa kontakt s \u00faradmi, resp. vybavovania a administrat\u00edvu nemaj\u00fa radi, vyu\u017e\u00edvaj\u00fa na to slu\u017eby person\u00e1lnych agent\u00far, ako je napr\u00edklad person\u00e1lna agent\u00fara ATENA – PERSONAL – CONSULTING s.r.o., ktor\u00e1 tento proces pre svojich klientov spracuje bezplatne.<\/p>\n","protected":false},"excerpt":{"rendered":"
Pr\u00edslu\u0161n\u00e9 eur\u00f3pske nariadenie neumo\u017e\u0148uje situ\u00e1ciu, aby ste ako \u017eivnostn\u00edk podliehali s\u00fa\u010dasne dvom legislat\u00edvam. Pr\u00e1ve na to sl\u00fa\u017eia \u017eiadosti a formul\u00e1re PDA1, ktor\u00fdmi sa ur\u010duje pr\u00edslu\u0161nos\u0165 k pr\u00e1vnym predpisom, t.j. \u010dlensk\u00fd \u0161t\u00e1t a pr\u00e1vne predpisy, pod\u013ea ktor\u00fdch si maj\u00fa povinnos\u0165 plni\u0165 registrat\u00farne aj odvodov\u00e9 povinnosti zamestn\u00e1vate\u013e, ako aj SZ\u010cO. \u010do podstatne u\u013eah\u010duje tento na \u010das relat\u00edvne […]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[7,1],"tags":[],"_links":{"self":[{"href":"https:\/\/rakuskopraca.sk\/pl\/wp-json\/wp\/v2\/posts\/283"}],"collection":[{"href":"https:\/\/rakuskopraca.sk\/pl\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/rakuskopraca.sk\/pl\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/rakuskopraca.sk\/pl\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/rakuskopraca.sk\/pl\/wp-json\/wp\/v2\/comments?post=283"}],"version-history":[{"count":2,"href":"https:\/\/rakuskopraca.sk\/pl\/wp-json\/wp\/v2\/posts\/283\/revisions"}],"predecessor-version":[{"id":301,"href":"https:\/\/rakuskopraca.sk\/pl\/wp-json\/wp\/v2\/posts\/283\/revisions\/301"}],"wp:attachment":[{"href":"https:\/\/rakuskopraca.sk\/pl\/wp-json\/wp\/v2\/media?parent=283"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/rakuskopraca.sk\/pl\/wp-json\/wp\/v2\/categories?post=283"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/rakuskopraca.sk\/pl\/wp-json\/wp\/v2\/tags?post=283"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}