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\linex0\headery708\footery708\colsx708\endnhere\sectdefaultcl\sftnbj {\rtlch\fcs1 \af31507 \ltrch\fcs0 \insrsid6046104 }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \insrsid10817282 
\par }\pard \ltrpar\s25\qj \li0\ri0\widctlpar\tqc\tx4536\tqr\tx9072\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 {\rtlch\fcs1 \af31507 \ltrch\fcs0 \insrsid10823683 
\par }}{\*\pnseclvl1\pnucrm\pnstart1\pnindent720\pnhang {\pntxta .}}{\*\pnseclvl2\pnucltr\pnstart1\pnindent720\pnhang {\pntxta .}}{\*\pnseclvl3\pndec\pnstart1\pnindent720\pnhang {\pntxta .}}{\*\pnseclvl4\pnlcltr\pnstart1\pnindent720\pnhang {\pntxta )}}
{\*\pnseclvl5\pndec\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl6\pnlcltr\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl7\pnlcrm\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl8
\pnlcltr\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl9\pnlcrm\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}\pard\plain \ltrpar\qc \li0\ri0\sa200\sl276\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1969232 \rtlch\fcs1 \af31507\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang1051\langfe1033\cgrid\langnp1051\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\b\f0\fs24\insrsid1969232 Uplatnenie \'a7 3 ods. 3 p\'edsm. a) z\'e1kona \'e8. 580/2004 Z. z. v\~obdob\'ed po 1. janu\'e1ri 2018}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\f0\fs24\insrsid8798214 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\f0\fs24\insrsid1969232 
\par }\pard \ltrpar\qj \li0\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1969232 {\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid1969232\charrsid1969232 NR SR schv\'e1lila z\'e1kon, ktor\'fd }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid1969232 o. i. novelizuje z\'e1kon \'e8. 580/2004 Z. z. o\~zdravotnom poisten\'ed v \'a7 3 ods. 3 p\'edsm. a). Navrhovan\'e1 \'fa\'e8innos\'9d je od 1. janu\'e1ra 2018.
\par Nov\'e9 znenie \'a7 3 ods. 3 p\'edsm. a): }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\f0\fs24\insrsid1969232\charrsid1969232 Verejne zdravotne poisten\'e1 je aj fyzick\'e1 osoba, ktor\'e1 nem\'e1 trval\'fd pobyt 3) na \'fazem\'ed
 Slovenskej republiky, ak nie je zdravotne poisten\'e1 v inom \'e8lenskom \'9at\'e1te Eur\'f3pskej \'fanie alebo v zmluvnom \'9at\'e1te Dohody o Eur\'f3pskom hospod\'e1rskom priestore a vo \'8avaj\'e8iarskej konfeder\'e1cii (\'efalej len "\'e8lensk\'fd 
\'9at\'e1t") a }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \i\f0\insrsid1969232\charrsid1969232 vykon\'e1va u zamestn\'e1vate\'bea, ktor\'fd m\'e1 s\'eddlo alebo st\'e1lu prev\'e1dzkare\'f2 na \'fazem\'ed Slovenskej republiky alebo je organiza\'e8nou zlo\'9e
kou podniku zahrani\'e8nej osoby na \'fazem\'ed Slovenskej republiky, z\'e1robkov\'fa \'e8innos\'9d pod\'bea \'a7 10b ods. 1 p\'edsm. a) dohodnut\'fa s mesa\'e8n\'fdm pr\'edjmom z tejto \'e8innosti najmenej v sume ur\'e8enej osobitn\'fdm predpisom}{
\rtlch\fcs1 \af31507 \ltrch\fcs0 \i\f0\super\insrsid1969232\charrsid1969232 3aa}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \i\f0\insrsid1969232\charrsid1969232 ) pre zamestnanca odme\'f2ovan\'e9ho mesa\'e8nou mzdou; to neplat\'ed, ak je zamestnan\'e1
 v Slovenskej republike u zamestn\'e1vate\'bea, ktor\'fd po\'9e\'edva diplomatick\'e9 v\'fdsady a imunity pod\'bea medzin\'e1rodn\'e9ho pr\'e1va}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f0\insrsid1969232 .
\par Osobitn\'fdm predpisom je }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f0\insrsid1969232\charrsid14880277 \'a7 2 ods. 1 z\'e1kona \'e8. 663/2007 Z. z. o\~minim\'e1lnej mzde.}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f0\insrsid1969232 
\par Z\'e1rove\'f2 bolo do z\'e1kona}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f0\insrsid16022068  \'e8. 580/2004 Z. z. }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f0\insrsid1969232 doplnen\'e9 prechodn\'e9 ustanovenie \'a7 38el ods. 1: }{\rtlch\fcs1 \af31507 \ltrch\fcs0 
\i\f0\insrsid1969232\charrsid1969232 Fyzickej osobe, ktorej vzniklo verejn\'e9 zdravotn\'e9 poistenie pod\'bea \'a7 3 ods. 3 p\'edsm. a) v znen\'ed \'fa\'e8innom do 31. decembra 2017 a ktor\'e1 nem\'e1 dohodnut\'fd mesa\'e8n\'fd pr\'edjem zo z\'e1
robkovej \'e8innosti pod\'bea \'a710b ods.1 p\'edsm. a) najmenej v sume ur\'e8enej osobitn\'fdm predpisom}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \i\f0\super\insrsid1969232\charrsid1969232 3aa}{\rtlch\fcs1 \af31507 \ltrch\fcs0 
\i\f0\insrsid1969232\charrsid1969232 ) pre zamestnanca odme\'f2ovan\'e9ho mesa\'e8nou mzdou, zanik\'e1 verejn\'e9 zdravotn\'e9 poistenie ku 31. decembru 2017}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f0\insrsid1969232 .
\par 
\par Uveden\'e9 ustanovenie \'a7 3 ods. 3 p\'edsm. a) sa v\~praxi t\'fdka os\'f4b, ktor\'e9 vykon\'e1vaj\'fa z\'e1robkov\'fa \'e8innos\'9d pod\'bea \'a7 10b ods. 1 p\'edsm. a) }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f0\insrsid5326730 (ako}{\rtlch\fcs1 \af31507 
\ltrch\fcs0 \f0\insrsid16022068  }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f0\insrsid1969232 zamestnanci}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f0\insrsid5326730 )}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f0\insrsid1969232  a\~z\'e1rove\'f2 tu nie je in\'fd d\'f4
vod pre vznik verejn\'e9ho zdravotn\'e9ho poistenia v\~SR (nie s\'fa osoby samostatne z\'e1robkovo \'e8inn\'e9, nie s\'fa \'9atudenti z\~in\'e9ho \'e8lensk\'e9ho \'9at\'e1tu, nemaj\'fa v\~SR trval\'fd pobyt at\'ef}{\rtlch\fcs1 \af31507 \ltrch\fcs0 
\f0\insrsid16214637 .}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f0\insrsid1969232 ).
\par Toto ustanovenie nemen\'ed ur\'e8enie uplatnite\'benej legislat\'edvy E\'da pre osoby, na ktor\'e9 sa vz\'9dahuje Nariadenie}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f0\insrsid1969232\charrsid1969232  (ES) }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f0\insrsid1969232 
Eur\'f3pskeho parlamentu a Rady}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f0\insrsid1969232\charrsid1969232  883/2004}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f0\insrsid1969232  }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f0\insrsid1969232\charrsid1969232 z 29. apr\'edla 2004
}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f0\insrsid1969232  }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f0\insrsid1969232\charrsid1969232 o koordin\'e1cii syst\'e9mov soci\'e1lneho zabezpe\'e8enia}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f0\insrsid1969232 . }{\rtlch\fcs1 
\af31507 \ltrch\fcs0 \f0\insrsid7274893 Ustanovenie }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f0\insrsid5797907 \'a7 3 ods. 3 p\'edsm. a) }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f0\insrsid7274893 z\'e1kona}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f0\insrsid5797907  \'e8
. 580/2004 Z. z. }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f0\insrsid7274893  nenahr\'e1dza ur\'e8enie uplatnite\'benej legislat\'edvy. Na\'efalej plat\'ed, \'9ee pokia\'be nie je pre tak\'fato osobu ur\'e8en\'e1 uplatnite\'ben\'e1 legislat\'ed
va SR, nepodlieha ustanoveniam z\'e1kona \'e8. 580/2004 Z. z. }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f0\insrsid1969232 
\par }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f0\insrsid7274893 Ak je ur\'e8en\'e1 uplatnite\'ben\'e1 legislat\'edva SR, potom v\~z\'e1vislosti od splnenia}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f0\insrsid4468277 ,}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f0\insrsid7274893  
resp. nesplnenia podmienok v \'a7 3}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f0\insrsid1521856  z\'e1kona \'e8. 580/2004 Z. z.}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f0\insrsid4468277 ,}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f0\insrsid7274893  vznik\'e1 alebo nevznik
\'e1 \'fa\'e8as\'9d }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f0\insrsid1521856 na }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f0\insrsid7274893 verejnom zdravotnom poisten\'ed}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f0\insrsid4468277  v\~SR}{\rtlch\fcs1 \af31507 
\ltrch\fcs0 \f0\insrsid7274893  ako na jednom z\~cel\'e9ho bal\'edka poisten\'ed, poskytuj\'facich pr\'edstup }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f0\insrsid1586386 d}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f0\insrsid7274893 o syst\'e9mu soci\'e1lneho zabezpe
\'e8enia v\~SR.}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f0\insrsid16214637  Tak\'e1to osoba nebude verejne zdravotne poisten\'e1 na \'fazem\'ed SR. }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f0\insrsid7274893 
\par Ak  nev}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f0\insrsid8667445 z}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f0\insrsid7274893 nikne \'fa\'e8as\'9d }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f0\insrsid1586386  v}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f0\insrsid7274893  syst
\'e9me verejn\'e9ho zdravotn\'e9ho poistenia, }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f0\insrsid1586386 t. j. nebude splnen\'e1 \'9eiadna z\~podmienok osobn\'e9ho rozsahu verejn\'e9ho zdravotn\'e9ho poistenia pod\'bea \'a7 3}{\rtlch\fcs1 \af31507 \ltrch\fcs0 
\f0\insrsid1521856  z\'e1kona \'e8. 580/2004 Z. z.}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f0\insrsid1586386 , }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f0\insrsid7274893 nem\'f4\'9ee to znamena\'9d, \'9ee prich\'e1dza k\~zmene (z\'e1niku) uplat\'f2ovania legislat
\'edvy SR.
\par Ustanovenie \'a7 3 ods. 3 p\'edsm. a) }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f0\insrsid1521856 z\'e1kona \'e8. 580/2004 Z. z. }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f0\insrsid7274893 sa  }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f0\insrsid1721511 uplatn\'ed}{
\rtlch\fcs1 \af31507 \ltrch\fcs0 \f0\insrsid7274893  aj na osoby z\~cudziny, na ktor\'e9 sa koordina\'e8n\'e9 nariadenia E\'da nevz\'9dahuj\'fa.
\par 
\par Pri posudzovan\'ed splnenia / nesplnenia podmienky pod\'bea \'a7 3 ods. 3 p\'edsm. a}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f0\insrsid16325638 ) \~z\'e1kona \'e8. 580/2004 Z. z.  }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f0\insrsid7274893 m\'f4\'9eu vo v\'9a
eobecnosti nasta\'9d dve odli\'9an\'e9 modelov\'e9 situ\'e1cie \endash  osoba v\~pracovnom pomere a\~osoba, vykon\'e1vaj\'faca \'e8innos\'9d na z\'e1klade doh\'f4d o\~pr\'e1cach vykon\'e1van\'fdch mimo pracovn\'e9ho pomeru. 
\par Vzh\'beadom k}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f0\insrsid1586386 u}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f0\insrsid7274893 \~skuto\'e8nosti, \'9ee }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f0\insrsid16325638 prihlasovanie }{\rtlch\fcs1 \af31507 \ltrch\fcs0 
\f0\insrsid7274893  sa }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f0\insrsid9392262  v\~s\'fa\'e8asnosti v\~oblasti zdravotn\'e9ho poistenia pre oba tieto okruhy os\'f4b odli\'9auje, v\~\'efal\'9aom texte sa toto usmernenie bude venova\'9d ka\'9edej skupine}{
\rtlch\fcs1 \af31507 \ltrch\fcs0 \f0\insrsid9392262\charrsid9392262  }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f0\insrsid9392262 osobitne.}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f0\insrsid7274893 
\par }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f0\insrsid9392262 
\par }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \b\f0\insrsid9392262\charrsid9392262 Pracovn\'fd pomer
\par }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f0\insrsid9392262 V\~s\'falade s\~ustanoven\'edm \'a7 3 ods. 3 p\'edsm. a) }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f0\insrsid16325638 z\'e1kona \'e8. 580/2004 Z. z. }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f0\insrsid9392262 doch
\'e1dza k\~porovnaniu dohodnutej mzdy a\~sumy pod\'bea }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f0\insrsid9392262\charrsid14880277 \'a7 2 ods. 1 z\'e1kona \'e8. 663/2007 Z. z. o\~minim\'e1lnej mzde}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f0\insrsid9392262 .
\par Minim\'e1lna mesa\'e8n\'e1 mzda pre rok 2018 je 480 eur.
\par }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f0\insrsid7081112 Nie je podstatn\'e1 v\'fd\'9aka \'fav\'e4zku; jedn\'e1 sa iba o\~pomocn\'fd \'fadaj pri prepo\'e8te hodinovej mzdy.
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af31507\afs22 \ltrch\fcs0 \f3\fs22\insrsid9392262\charrsid9244031 \loch\af3\dbch\af31506\hich\f3 \'b7\tab}}\pard\plain \ltrpar\s15\qj \fi-360\li426\ri0\sa200\sl276\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin426\itap0\pararsid9244031\contextualspace \rtlch\fcs1 \af31507\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang1051\langfe1033\cgrid\langnp1051\langfenp1033 {\rtlch\fcs1 \af31507 
\ltrch\fcs0 \f0\ul\insrsid9392262\charrsid9244031 Ak je zamestnanec odme\'f2ovan\'fd mesa\'e8nou mzdou}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f0\insrsid9392262\charrsid9244031 , je potrebn\'e9 porovna\'9d v\'fd\'9aku dohodnutej mzdy v\~
zmluve so sumou 480 eur (pre rok 2018). Ak je to suma 480 eur a\~viac, \'fa\'e8as\'9d na zdravotnom poisten\'ed tejto osobe vznik\'e1.
\par }\pard\plain \ltrpar\qj \li0\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7081112 \rtlch\fcs1 \af31507\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang1051\langfe1033\cgrid\langnp1051\langfenp1033 {
\rtlch\fcs1 \af31507 \ltrch\fcs0 \i\f0\insrsid7081112\charrsid7081112 Pr\'edklad 1:
\par }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \i\f0\insrsid7081112 dohodnut\'e1}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \i\f0\insrsid7081112\charrsid7081112  }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \i\f0\insrsid7081112 mesa\'e8n\'e1}{\rtlch\fcs1 \af31507 \ltrch\fcs0 
\i\f0\insrsid7081112\charrsid7081112  mzd}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \i\f0\insrsid7081112 a}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \i\f0\insrsid7081112\charrsid7081112  }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \i\f0\insrsid7081112 350}{\rtlch\fcs1 \af31507 
\ltrch\fcs0 \i\f0\insrsid7081112\charrsid7081112  eur, }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \i\f0\insrsid7081112 bez oh\'beadu na v\'fd\'9aku \'fav\'e4zku}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \i\f0\insrsid7081112\charrsid7081112 :
\par }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \i\f0\insrsid7081112 350}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \i\f0\insrsid7081112\charrsid7081112  eur  < }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \i\f0\insrsid8324353 4}{\rtlch\fcs1 \af31507 \ltrch\fcs0 
\i\f0\insrsid8324353\charrsid7081112 80 }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \i\f0\insrsid7081112\charrsid7081112 eur
\par osobe verejn\'e9 zdravotn\'e9 poistenie nevznikne. 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\f0\fs24\insrsid7081112\charrsid7081112 Pr\'edklad 2:
\par }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \i\f0\insrsid7081112 dohodnut\'e1}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \i\f0\insrsid7081112\charrsid7081112  }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \i\f0\insrsid7081112 mesa\'e8n\'e1}{\rtlch\fcs1 \af31507 \ltrch\fcs0 
\i\f0\insrsid7081112\charrsid7081112  mzd}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \i\f0\insrsid7081112 a }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \i\f0\insrsid8324353 500}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \i\f0\insrsid8324353\charrsid7081112  }{\rtlch\fcs1 \af31507 
\ltrch\fcs0 \i\f0\insrsid7081112\charrsid7081112 eur, }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \i\f0\insrsid7081112 bez oh\'beadu na v\'fd\'9aku \'fav\'e4zku}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \i\f0\insrsid7081112\charrsid7081112 :
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\f0\fs24\insrsid8324353 500}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\f0\fs24\insrsid8324353\charrsid7081112  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\f0\fs24\insrsid7081112\charrsid7081112 eur > }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\f0\fs24\insrsid8324353 4}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\f0\fs24\insrsid8324353\charrsid7081112 80 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\f0\fs24\insrsid7081112\charrsid7081112 eur.
\par osobe verejn\'e9 zdravotn\'e9 poistenie vznikne.
\par }\pard \ltrpar\qj \li426\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin426\itap0\pararsid9244031 {\rtlch\fcs1 \af31507 \ltrch\fcs0 \f0\ul\insrsid9244031 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af31507\afs22 \ltrch\fcs0 \f3\fs22\insrsid9392262\charrsid9244031 \loch\af3\dbch\af31506\hich\f3 \'b7\tab}}\pard\plain \ltrpar\s15\qj \fi-360\li426\ri0\sa200\sl276\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin426\itap0\pararsid1969232\contextualspace \rtlch\fcs1 \af31507\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang1051\langfe1033\cgrid\langnp1051\langfenp1033 {\rtlch\fcs1 \af31507 
\ltrch\fcs0 \f0\ul\insrsid9392262\charrsid9244031 Ak je zamestnanec odme\'f2ovan\'fd hodinovou mzdou}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f0\insrsid9392262\charrsid9244031 , je potrebn\'e9 z\~tejto mzdy ur\'e8i\'9d sumu, ktor\'e1 sa m\'e1 porovna\'9d
 so sumou 480 eur (pre rok 2018).}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f0\insrsid9244031\charrsid9244031  }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f0\insrsid9392262\charrsid9244031 V\~s\'falade s \'a7 2 }{\rtlch\fcs1 \af31507 \ltrch\fcs0 
\f0\insrsid9244031\charrsid9244031 ods. 2 z\'e1kona o\~minim\'e1lnej mzde suma minim\'e1lnej mzdy za ka\'9ed\'fa hodinu odpracovan\'fa zamestnancom predstavuje 1/174 zo sumy mesa\'e8nej minim\'e1lnej mzdy.}{\rtlch\fcs1 \af31507 \ltrch\fcs0 
\f0\insrsid9392262\charrsid9244031  
\par }\pard\plain \ltrpar\qj \li0\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1969232 \rtlch\fcs1 \af31507\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang1051\langfe1033\cgrid\langnp1051\langfenp1033 {
\rtlch\fcs1 \af31507 \ltrch\fcs0 \f0\insrsid9244031 Prepo\'e8et sa pri pou\'9eit\'ed \'a7 2 ods. 2 z\'e1kona o\~minim\'e1lnej mzde vykon\'e1 nasledovne:
\par }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f0\ul\insrsid9244031\charrsid9790550 hodinov\'e1 mzda }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \ul\insrsid9244031\charrsid9790550 x}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f0\ul\insrsid9244031\charrsid9790550  174 }{\rtlch\fcs1 
\af31507 \ltrch\fcs0 \ul\insrsid9244031\charrsid9790550 x}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f0\ul\insrsid9244031\charrsid9790550  hodnota \'fav\'e4zku
\par }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \i\f0\insrsid9244031\charrsid9790550 Pr\'edklad}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \i\f0\insrsid9790550\charrsid9790550  1}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \i\f0\insrsid9244031\charrsid9790550 :
\par osoba odme\'f2ovan\'e1 hodinovou mzdou 3,50 eur, polovi\'e8n\'fd pracovn\'fd \'fav\'e4zok:
\par }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \i\f0\insrsid9790550\charrsid9790550 3,50 x 174 x 0,5 = 304,50 eur}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \i\f0\insrsid9244031\charrsid9790550 
\par }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \i\f0\insrsid9790550\charrsid9790550 304,50 eur  < }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \i\f0\insrsid8324353 4}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \i\f0\insrsid8324353\charrsid9790550 80 }{\rtlch\fcs1 \af31507 \ltrch\fcs0 
\i\f0\insrsid9790550\charrsid9790550 eur
\par osobe verejn\'e9 zdravotn\'e9 poistenie }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \i\f0\insrsid9790550 nevznikne.}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \i\f0\insrsid9790550\charrsid9790550  
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\f0\fs24\insrsid9790550\charrsid9790550 Pr\'edklad 2:}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\f0\fs24\insrsid7274893\charrsid9790550 
\par }\pard \ltrpar\qj \li0\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9790550 {\rtlch\fcs1 \af31507 \ltrch\fcs0 \i\f0\insrsid9790550\charrsid9790550 osoba odme\'f2ovan\'e1 hodinovou mzdou }{
\rtlch\fcs1 \af31507 \ltrch\fcs0 \i\f0\insrsid9790550 10}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \i\f0\insrsid9790550\charrsid9790550  eur,}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \i\f0\insrsid9790550  }{\rtlch\fcs1 \af31507 \ltrch\fcs0 
\i\f0\insrsid9790550\charrsid9790550  pracovn\'fd \'fav\'e4zok}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \i\f0\insrsid9790550  50 hod\'edn mesa\'e8ne}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \i\f0\insrsid9790550\charrsid9790550 :
\par }\pard \ltrpar\qj \li0\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1969232 {\rtlch\fcs1 \af0 \ltrch\fcs0 \i\f0\fs24\insrsid9790550 10 x 174 x (50/174) = 500 eur}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\f0\fs24\insrsid9790550\charrsid9790550 
\par }\pard \ltrpar\qj \li0\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 {\rtlch\fcs1 \af0 \ltrch\fcs0 \i\f0\fs24\insrsid9790550 500 eur > }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\f0\fs24\insrsid8324353 480 }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \i\f0\fs24\insrsid9790550 eur.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\f0\fs24\insrsid1969232 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\f0\fs24\insrsid9790550 osobe verejn\'e9 zdravotn\'e9 poistenie vznikne.
\par 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\ul\insrsid9790550\charrsid14835453 Pracovn\'fd pomer \endash  ot\'e1zky a\~odpovede:
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid9790550 ot\'e1zka 1: }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid9790550\charrsid9790550 Ak\'fdm sp\'f4sobom bude zdravotn\'e1 pois\'9dov\'f2a posudzova\'9d, \'e8i zamestnanec dosahuje v\'fd\'9aku minim
\'e1lnej mzdy ? Vznik\'e1 zamest}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid10817282 n\'e1vate\'beom nejak\'e1 nov\'e1 povinnos\'9d}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid9790550\charrsid9790550 ?}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\f0\fs24\insrsid9790550 
\par stanovisko: }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid9790550\charrsid9790550 Rozhoduj\'faca bude v\'fd\'9aka mzdy, dohodnut\'e1 v pracovnej zmluve}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid9790550 . Zdravotn\'e1 pois\'9dov\'f2a m\'e1 z\'e1konn
\'fa mo\'9enos\'9d na v\'fdkon kontroly u}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid1586386 \~}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid9790550 zamestn\'e1vate\'bea}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid1586386 ,}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \f0\fs24\insrsid9790550  a\~teda m\'e1 mo\'9enos\'9d kontroly spr\'e1vnosti postupu zamestn\'e1vate\'bea. Nov\'e1 vykazovacia povinnos\'9d pre zamestn\'e1vate\'bea nevznik\'e1.
\par 
\par ot\'e1zka 2: }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid9790550\charrsid9790550 V pr\'edpade ak bude ma\'9d zamestnanec dohodnut\'fd krat\'9a\'ed \'fav\'e4zok, bude musie\'9d by\'9d v\'fd\'9aka dohodnutej  mzdy  st\'e1le na \'farovni 480 }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid9790550 eur}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid9790550\charrsid9790550  alebo sa bude prepo\'e8\'edtava\'9d v z\'e1vislosti od v\'fd\'9aky \'fav\'e4zku?}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\f0\fs24\insrsid9790550 
\par stanovisko: Suma minim\'e1lnej mesa\'e8nej mzdy (pre rok 2018 suma 480 eur) je pevne ur\'e8en\'e1 suma, }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid7081112 vo\'e8i ktorej sa porovn\'e1va suma dohodnutej mesa\'e8nej mzdy.
\par V\'fd\'9aka \'fav\'e4zku sa pou\'9eije iba ako pomocn\'fd \'fadaj pri prepo\'e8te hodinovej mzdy; pre vznik verejn\'e9ho zdravotn\'e9ho poistenia mus\'ed by\'9d dohodnut\'e1 suma minim\'e1lne na \'farovni minim\'e1lnej mesa\'e8nej mzdy}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \f0\fs24\insrsid15405116  (vi\'ef pr\'edklady \'e8. 1 a\~2).}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid7081112 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid16214637 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid10510062 ot\'e1zka 3: }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid10510062\charrsid10510062 V pr\'edpade, ak bude ma\'9d }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid10510062 v\~r. 2018 }{\rtlch\fcs1 
\af0 \ltrch\fcs0 \f0\fs24\insrsid10510062\charrsid10510062 zamestnanec zmluvne dohodnut\'fa mzdu vo v\'fd\'9ake 450 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid10510062 eur}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid10510062\charrsid10510062 
  + 50 % pr\'e9mie, bude sa toto posudzova\'9d, \'9ee v\'fd\'9aka minim\'e1lneho pr\'edjmu je splnen\'e1 ? \'c8o v pr\'edpade, verejnej spr\'e1vy, kde s\'fa tarifn\'e9 platy zamestnancov ni\'9e\'9aie ako minim\'e1lna mzda a poskytuje sa im dopla
tok do minim\'e1lnej mzdy \endash  bud\'fa t\'edto sp\'e5\'f2a\'9d podmienku minim\'e1lneho pr\'edjmu pre vstup do s}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid10817282 yst\'e9mu zdravotn\'e9ho poistenia SR}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\f0\fs24\insrsid10510062\charrsid10510062 ?}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid10510062 
\par }\pard \ltrpar\qj \li0\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid10510062 {\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid10510062 stanovisko: }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\f0\fs24\insrsid10510062\charrsid10510062 Rozhoduj\'faca bude v\'fd\'9aka mzdy, dohodnut\'e1 v pracovnej zmluve, teda v tomto pr\'edpade podmienka pre vstup nie je splnen\'e1 ( 450 < 480)}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid10510062 .}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid10510062\charrsid10510062 
\par V pr\'edpade verejnej spr\'e1vy,  skuto\'e8n\'fd dohodnut\'fd pr\'edjem (t. j. aj vr\'e1tane doplatku) je v sume ur\'e8enej osobitn\'fdm predpisom (}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid10510062 minim\'e1lna mesa\'e8n\'e1 mzda}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \f0\fs24\insrsid10510062\charrsid10510062 ), a preto do syst\'e9mu verejn\'e9ho zdravotn\'e9ho poistenia v SR t\'e1to osoba vstupuje}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid10510062 .
\par 
\par ot\'e1zka 4: }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid10510062\charrsid10510062 Bude sa v\'fd\'9aka pr\'edjmu sledova\'9d aj mesa\'e8ne? Ak \'e1no, pod\'bea \'e8oho bude toto }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid10510062 z}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \f0\fs24\insrsid10510062\charrsid10510062 dravotn\'e1 pois\'9dov\'f2a sledova\'9d? }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid10510062 
\par A}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid10510062\charrsid10510062 k d\'f4jde v priebehu zamestnania k zmene platov\'fdch podmienok, napr. bude dohodnut\'e1 ni\'9e\'9aia mzda ako 480 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid10510062 eur}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid10510062\charrsid10510062 , je toto povinn\'fd }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid10817282 zamestn\'e1vate\'be nejako ozn\'e1mi\'9d ZP}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\f0\fs24\insrsid10510062\charrsid10510062 ?}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid10510062 
\par stanovisko: }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid10510062\charrsid10510062 Rozhoduj\'faca je v\'fd\'9aka dohodnut\'e1 v pracovnej zmluve. V realite m\'f4\'9ee v niektor\'fdch mesiacoch (}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid10510062 
neodpracovanie niektor\'fdch dn\'ed z\~d\'f4vodu }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid10510062\charrsid10510062 napr. PN, }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid16214637 matersk\'e9}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\f0\fs24\insrsid10510062\charrsid10510062 ...) d\'f4js\'9d k tomu, \'9ee vyplaten\'e1 suma bude ni\'9e\'9aia,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid10817282  ako je zmluvne dohodnut\'e1 suma.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\f0\fs24\insrsid10510062\charrsid10510062 
\par Ak  d\'f4jde k zmene v\'fd\'9aky mzdy }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\ul\insrsid3222104\charrsid3222104 dohodnutej }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\ul\insrsid10510062\charrsid3222104 v}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\f0\fs24\ul\insrsid3222104\charrsid3222104  pracovnej}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\ul\insrsid10510062\charrsid3222104  zmluve}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid10510062\charrsid10510062 
 a suma mzdy poklesne pod hranicu 480 eur, zamestn\'e1vate\'be je }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid10510062\charrsid16214637 povinn\'fd }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid10510062\charrsid10510062 odhl\'e1si\'9d tak\'e9hoto }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid8324353\charrsid10510062 zamestn}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid8324353 anca}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid10510062\charrsid10510062 , nako\'beko prest\'e1va sp\'e5\'f2a\'9d
 podmienku \'fa\'e8asti }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid8324353 v\~}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid10510062\charrsid10510062 syst\'e9me}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid8324353  verejn\'e9ho zdravotn\'e9
ho poistenia}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid10510062\charrsid10510062 .}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid3222104  Zdravotn\'e1 pois\'9dov\'f2a m\'e1 z\'e1konn\'fa mo\'9enos\'9d na v\'fdkon kontroly u}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \f0\fs24\insrsid15405116 \~}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid3222104 zamestn\'e1vate\'bea}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid15405116 ,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid3222104  a\~teda m\'e1 mo\'9enos\'9d
 kontroly spr\'e1vnosti postupu zamestn\'e1vate\'bea.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid10510062 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid3222104 
\par ot\'e1zka 5: }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid3222104\charrsid3222104 V pr\'edpade, ak si bude }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid3222104 tak\'fdto zamestnane}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid8324353 c}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \f0\fs24\insrsid3222104\charrsid3222104  \'e8erpa\'9d}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid3222104  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid3222104\charrsid3222104 cel\'fd mesiac neplaten\'e9 vo\'beno (v\'fd\'9a
ka jeho mzdy bude 0,00 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid3222104 eur}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid3222104\charrsid3222104 ) bude vyraden\'fd zo s}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid3222104 yst\'e9mu zdravotn\'e9
ho poistenia SR}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid3222104\charrsid3222104 ? Ak by v nasleduj\'facom mesiaci jeho pr\'edjem op\'e4\'9d dosiahol pr\'edjem nad 480 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid15405116  eur}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \f0\fs24\insrsid3222104\charrsid3222104 , op\'e4\'9d bude zaraden\'fd do syst\'e9mu ZP SR?}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid3222104 
\par stanovisko: Ak v\~danom mesiaci nebude pokladan\'fd za zamestnanca, jeho \'fa\'e8as\'9d na zdravotnom poisten\'ed bude ukon\'e8en\'e1 (ak nie je \'fa\'e8astn\'edkom syst\'e9mu verejn\'e9ho zdravotn\'e9ho poistenia aj z\~in\'e9ho d\'f4vodu).
\par V\~mesiaci, kedy sa stane op\'e4\'9d zamestnancom}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid8324353 ,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid3222104  sa bude jeho dohodnut\'e1 mzda op\'e4\'9d posudzova\'9d v\~zmysle vy\'9a\'9aie uveden\'fd
ch pravidiel; ak podmienky pre vstup do syst\'e9mu spln\'ed, tak sa poistencom verejn\'e9ho zdravotn\'e9ho poistenia stane op\'e4\'9d.
\par 
\par ot\'e1zka 6: }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid3222104\charrsid3222104 \'c8o v pr\'edpade zamestnancov, ktor\'fdm bude k 31.12.2017 pod\'bea prechodn\'e9ho ustanovenia \'a7 38}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid3222104 el ukon\'e8
en\'e9 zdravotn\'e9 poistenie}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid3222104\charrsid3222104 ? Ke\'ef\'9ee im bola ur\'e8en\'e1 uplatnite\'ben\'e1 legislat\'edva SR (a mali by plati\'9d odvody iba v jednom \'9at\'e1te), to znamen\'e1, \'9ee nebud
\'fa odvody na zdravotn\'e9 poistenie pla}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid3222104 ti\'9d v \'9eiadnom \'9at\'e1te}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid3222104\charrsid3222104 ?}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid3222104 

\par }\pard \ltrpar\qj \li0\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3222104 {\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid3222104 stanovisko: }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\f0\fs24\insrsid3222104\charrsid3222104 T\'e1to osoba}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid14774449  od 1.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid5326730  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid14774449 1.}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \f0\fs24\insrsid5326730  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid14774449 2018 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid3222104\charrsid3222104  nesp\'e5\'f2a podmienky }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid15405116 \~
pre vstup d}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid3222104\charrsid3222104 o syst\'e9mu verejn\'e9ho zdravotn\'e9ho poistenia v SR. 
\par Samotn\'e1 skuto\'e8nos\'9d straty n\'e1roku }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid15405116 pre vstup do verejn\'e9ho zdravotn\'e9ho poistenia }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid3222104\charrsid3222104 nem\'e1 vplyv na d\'e1vky z in
\'fdch poisten\'ed}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid3222104  v\~SR (ak je pre osobu ur\'e8en\'e1 uplatnite\'ben\'e1 legislat\'edva SR)}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid3222104\charrsid3222104 .
\par Pokia\'be }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid8324353 sa na }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid3222104\charrsid3222104 osobu }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid8324353\charrsid3222104 ne}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\f0\fs24\insrsid8324353 za\'e8ne}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid8324353\charrsid3222104  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid8324353 vz\'9dahova\'9d}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid8324353\charrsid3222104  }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid3222104\charrsid3222104 uplatnite\'ben\'e1 legislat\'edva in\'e9ho \'e8lensk\'e9ho \'9at\'e1tu,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid11368851  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid5326730 
teda}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid11368851  na\'efalej bude podlieha\'9d legislat\'edve SR, ale}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid3222104\charrsid3222104  v s\'falade so z\'e1konom \'e8. 580/2004 Z. z. nebude ma\'9d n\'e1
rok na }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid11368851 vstup do}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid3222104\charrsid3222104  syst\'e9mu verejn\'e9ho zdravotn\'e9ho poistenia}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid11368851  v SR}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid11494712 ,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid5326730  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid3222104\charrsid3222104 poistn\'e9 na zdravotn\'e9 poistenie plati\'9d nebude.}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \f0\fs24\insrsid11368851  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid3222104 
\par }\pard \ltrpar\qj \li0\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid10510062 {\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid3222104 
\par ot\'e1zka 7: }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid3222104\charrsid3222104 Ak nebude dohodnut\'e1}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid3222104  aspo\'f2}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid3222104\charrsid3222104  minim\'e1
lna mzda - kde bude zamestnanec zdravotne poisten\'fd a bude zamestn\'e1vate\'be plati\'9d poistn\'e9 do zahrani\'e8ia alebo nebude plati\'9d v\'f4bec?}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid3222104 
\par }\pard \ltrpar\qj \li0\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3222104 {\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid3222104 stanovisko: }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\f0\fs24\insrsid3222104\charrsid3222104 Ak zamestnanec nespln\'ed podmienky pre }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid7747350 vstup do syst\'e9mu }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid11494712 verejn\'e9ho}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\f0\fs24\insrsid3222104\charrsid3222104  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid7747350\charrsid3222104 zdravotn}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid7747350 \'e9ho}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid7747350\charrsid3222104 
 poisteni}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid7747350 a}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid7747350\charrsid3222104  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid3222104\charrsid3222104 pod\'bea \'a7 3 ods. 3 p\'edsm. a) z\'e1kona 
\'e8. 580/2004 Z. z. a nevznik\'e1 mu n\'e1rok na zdravotn\'e9 poistenie z in\'e9ho d\'f4vodu, zdravotne poisten\'fd v SR nebude.
\par Ak je pre neho ur\'e8en\'e1 uplatnite\'ben\'e1 legislat\'edva SR,  nie je \'fa\'e8astn\'edkom syst\'e9mu zdravotn\'e9ho poistenia v s\'falade s \'a7 3 ods. 3 p\'edsm. a) z\'e1kona \'e8. 580/2004 Z. z.
\par Ak je pre neho ur\'e8en\'e1 uplatnite\'ben\'e1 legislat\'edva in\'e9ho \'e8lensk\'e9ho \'9at\'e1tu, \'fa\'e8as\'9d resp. ne\'fa\'e8as\'9d na zdravotnom zabezpe\'e8en\'ed v inom \'e8lenskom \'9at\'e1te}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\f0\fs24\insrsid15405116 ,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid3222104\charrsid3222104  z\'e1vis\'ed od legislat\'edvy}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid5326730  in\'e9ho \'e8lensk\'e9ho \'9at\'e1tu}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\f0\fs24\insrsid3222104\charrsid3222104 .
\par Ak zamestn\'e1vate\'be vypl\'e1ca pr\'edjmy osobe, ktor\'e1 v \'e8ase ich vyplatenia a  v obdob\'ed, do ktor\'e9ho je pr\'edjem \'fa\'e8tovan\'fd nie je \'fa\'e8astn\'edkom  syst\'e9mu verejn\'e9ho zdravotn\'e9ho poistenia}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\f0\fs24\insrsid15405116  v\~SR,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid3222104\charrsid3222104  (a ani z titulu vyplatenia pr\'edjmu nevznik\'e1 nov\'e1 \'fa\'e8as\'9d }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid15405116  v}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \f0\fs24\insrsid3222104\charrsid3222104  syst\'e9me verejn\'e9ho zdravotn\'e9ho poistenia v SR), tieto pr\'edjmy nepodliehaj\'fa odvodu poistn\'e9ho na verejn\'e9 zdravotn\'e9 poistenie v SR.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\f0\fs24\insrsid3222104 
\par 
\par ot\'e1zka 8: }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid3222104\charrsid3222104 Neuplat\'f2uje sa rovnak\'fd postup aj na soci\'e1lne poistenie?}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid3222104 
\par stanovisko: }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid3222104\charrsid3222104 Uveden\'e9 ustanovenie sa net\'fdka ur\'e8enia uplatnite\'benej legislat\'edvy. T\'fdka sa iba n\'e1roku \'fa\'e8asti na jednom z poisten\'ed, ktor\'e9 s\'fa s\'fa\'e8as
\'9dou cel\'e9ho bal\'edka }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid2235972 soci\'e1lneho zabezpe\'e8enia}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid15405116 ,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid2235972  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\f0\fs24\insrsid3222104\charrsid3222104 \endash  a to zdravotn\'e9ho poistenia.
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid2235972 V\~pr\'edpade }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid3222104\charrsid3222104 \'efal\'9a\'edch }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid2235972 oblast\'ed }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\f0\fs24\insrsid2235972\charrsid3222104 soci\'e1ln}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid2235972 eho zabezpe\'e8enia (napr. d\'f4chodkov\'e9 poistenie, }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid5726688 \'farazov\'e9 poistenie}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \f0\fs24\insrsid2235972 , poistenie v\~nezamestnanosti a\~pod.)}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid3222104\charrsid3222104  k zmene t\'fdmto nedoch\'e1dza. Platia doposia\'be platn\'e9 pravidl\'e1 na \'fa\'e8as\'9d}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid15405116 ,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid3222104\charrsid3222104  resp. ne\'fa\'e8as\'9d na jednotliv\'fdch druhoch poistenia.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid3222104  
\par 
\par ot\'e1zka 9: }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid14835453\charrsid14835453 Ak pracovnopr\'e1vny vz\'9dah uzavret\'fd pred 1.1.2018 nesp\'e5\'f2a v\'fd\'9aku dohodnutej minim\'e1lnej mzdy}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid15405116 ,}
{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid14835453\charrsid14835453  je potrebn\'e9 zamestnancov zo zdravotn\'fdch pois\'9dovn\'ed odhl\'e1si\'9d, a \'e8o \'efalej?}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid3222104 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid14835453 stanovisko: }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid14835453\charrsid14835453 Zamestn\'e1vate\'be zamestnancov zo zdravotnej pois\'9dovne odhl\'e1si. \'cfal\'9aie povinnosti zamestn\'e1vate
\'be nem\'e1.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid14835453  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid5726688 Zamestnanec  by z\'e1rove\'f2 mal poda\'9d odhl\'e1\'9aku zo zdravotnej pois\'9dovne. }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\f0\fs24\insrsid14835453 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid795314 
\par ot\'e1zka 10: Pracovn\'fd pomer bol dohodnut\'fd s\~mesa\'e8nou mzdou 500 eur. Po 3 d\'f2och do\'9alo k\~okam\'9eit\'e9mu ukon\'e8eniu pracovn\'e9ho pomeru v\~sk\'fa\'9aobnej dobe. Zamestnancovi bola vyplaten\'e1 alikvotn\'e1 \'e8as\'9d
 mzdy. Ako postupova\'9d vo\'e8i zdravotnej pois\'9dovni?
\par stanovisko: Zamestnanec pri vzniku pracovn\'e9ho pomeru sp\'e5\'f2al n\'e1rok na vstup pod\'bea \'a7 3 ods. 3 p\'edsm. a). Tieto podmienky prestal sp\'e5\'f2a\'9d skon\'e8en\'edm pracovn\'e9ho pomeru.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\f0\fs24\insrsid15796755  
\par }\pard \ltrpar\qj \li0\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid16406520 {\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid795314 Zamestn\'e1vate\'be zamestnanca odhl\'e1si zo zdravotnej pois\'9d
ovne. Za dan\'fd mesiac (za 3 dni) vykon\'e1 odvod zo skuto\'e8ne dosiahnutej mzdy (alikvotnej \'e8asti) a\~zamestnanca aj vyk\'e1\'9ee na mesa\'e8nom v\'fdkaze.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid16406520\charrsid16406520  }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \f0\fs24\insrsid16406520 Zamestnanec  by z\'e1rove\'f2 mal poda\'9d odhl\'e1\'9aku zo zdravotnej pois\'9dovne. 
\par }\pard \ltrpar\qj \li0\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15796755 {\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid15796755 Po\'e8as odpracovan\'fdch troch dn\'ed  do ukon\'e8enia pracovn
\'e9ho pomeru bol zamestnanec verejne zdravotne poisten\'fd.
\par }\pard \ltrpar\qj \li0\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3222104 {\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid15796755 
\par }\pard \ltrpar\qj \li0\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1721511 {\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid1721511 ot\'e1zka 11: }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\f0\fs24\insrsid15796755 So }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid1721511 zamestnancom je uzatvoren\'fd pracovn\'fd pomer na dobu ur\'e8it\'fa na obdobie od }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid15796755 \line }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \f0\fs24\insrsid1721511 1. 1. do 15. 1. s\~dohodnutou mzdou 300 eur za cel\'e9 obdobie (15 dn\'ed). Sp\'e5\'f2a tento zamestnanec podmienky na vstup do syst\'e9mu pod\'bea \'a7 3 ods. 3 p\'edsm. a) z\'e1kona \'e8. 580/2004 Z. z.?
\par stanovisko: Jedn\'e1 sa (z poh\'beadu vstupu do syst\'e9mu) o\~obdobn\'fa situ\'e1ciu, ako je uveden\'e9 v\~ot\'e1zke \'e8. 10. Pracovn\'fd pomer trv\'e1 iba \'e8as\'9d mesiaca, dohodnut\'e1 mzda na alikvotn\'fa \'e8as\'9d mesiaca je vy\'9a\'9a
ia, ako alikvotn\'e1 \'e8as\'9d mesa\'e8nej minim\'e1lnej mzdy, zamestnanec po\'e8as 15 dn\'ed spln\'ed podmienku pre vstup do syst\'e9mu verejn\'e9ho zdravotn\'e9ho poistenia.
\par }\pard \ltrpar\qj \li0\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3222104 {\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid1721511 
\par }\pard \ltrpar\qj \li0\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid10510062 {\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid3222104 
\par }\pard \ltrpar\qj \li0\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 {\rtlch\fcs1 \af0 \ltrch\fcs0 \b\f0\fs24\insrsid14835453 Dohody o\~pr\'e1cach vykon\'e1van\'fdch mimo pracovn\'e9ho pomeru}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \b\f0\fs24\insrsid9790550 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid795314 Vykazovanie zamestnancov, prebieha iba v\~d\'f2och, kedy prebieha re\'e1lny v\'fdkon pr\'e1ce (nie po\'e8as cel\'e9ho obdobia, na ktor\'e9 je dohoda uzatvoren\'e1).}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\f0\fs24\insrsid14835453 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid6228942 Ak je celkov\'e1 suma dohodnutej odmeny vo vz\'9dahu k\~obdobiu, na ktor\'e9 je dohoda uzatvoren\'e1, ni\'9e\'9aia, ako je \'fahrn mesa\'e8n\'fdch minim\'e1lnych miezd, do syst\'e9mu nevstupuje.}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid795314 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\f0\fs24\insrsid6228942\charrsid6228942 Pr\'edklad:
\par dohoda o\~vykonan\'ed pr\'e1ce na obdobie od 1. 1. 2018 do 31. 3. 2018, dohodnut\'e1 odmena 1000 eur.
\par \'fahrn minim\'e1lnych miezd za 3 mesiace. 3 x 480 = 1440 eur.
\par 1440 eur }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\f0\fs24\insrsid11018358 >}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\f0\fs24\insrsid6228942\charrsid6228942  1000 eur.
\par }\pard \ltrpar\qj \li0\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6228942 {\rtlch\fcs1 \af31507 \ltrch\fcs0 \i\f0\insrsid6228942\charrsid9790550 osobe verejn\'e9 zdravotn\'e9 poistenie }{
\rtlch\fcs1 \af31507 \ltrch\fcs0 \i\f0\insrsid6228942 nevznikne.}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \i\f0\insrsid6228942\charrsid9790550  
\par }\pard \ltrpar\qj \li0\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 {\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid6228942 
\par Ak celkov\'e1 suma dohodnutej odmeny nie je ni\'9e\'9aia ako \'fahrn minim\'e1lnych s\'fam (alebo ak nie je mo\'9en\'e9 vykona\'9d vy\'9a\'9aie uveden\'e9 porovnanie), osoba do syst\'e9mu vst\'fapi.
\par Je ale potrebn\'e9 zd\'f4razni\'9d u\'9e existuj\'facu skuto\'e8nos\'9d, \'9ee v\~\'e8ase, kedy je osoba \'fa\'e8astn\'edkom syst\'e9mu verejn\'e9ho zdravotn\'e9ho poistenia, nie je pokladan\'e1 za zamestnanca a\~nie je ur\'e8en\'fd in\'fd platite\'be
 poistn\'e9ho (napr. \'9at\'e1t), m\'e1 povinnos\'9d plati\'9d si poistn\'e9 na verejn\'e9 zdravotn\'e9 poistenie sama,   }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid11018358 v\~s\'falade s \'a7 11 ods. 2 z\'e1kona \'e8
. 580/2004 Z. z. (tzv. samoplatite\'be).}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid6228942 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid11018358 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\f0\fs24\insrsid11018358\charrsid11018358 Pr\'edklad:
\par }\pard \ltrpar\qj \li0\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11018358 {\rtlch\fcs1 \af0 \ltrch\fcs0 \i\f0\fs24\insrsid11018358\charrsid6228942 dohoda o\~vykonan\'ed pr\'e1
ce na obdobie od 1. 1. 2018 do 31. 3. 2018, dohodnut\'e1 odmena }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\f0\fs24\insrsid11018358 2}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\f0\fs24\insrsid11018358\charrsid6228942 000 eur.
\par \'fahrn minim\'e1lnych miezd za 3 mesiace. 3 x 480 = 1440 eur.
\par 1440 eur < }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\f0\fs24\insrsid11018358 2}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\f0\fs24\insrsid11018358\charrsid6228942 000 eur.
\par }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \i\f0\insrsid11018358\charrsid9790550 osobe verejn\'e9 zdravotn\'e9 poistenie }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \i\f0\insrsid11018358 vznikne.}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \i\f0\insrsid11018358\charrsid9790550  }{
\rtlch\fcs1 \af31507 \ltrch\fcs0 \i\f0\insrsid11018358 
\par Zamestn\'e1vate\'be vyk\'e1\'9ee re\'e1lny v\'fdkon pr\'e1ce v\~\'e8ase od 25. 3. 2018 do 31. 3. 2018. Na toto obdobie osobu prihl\'e1si ako zamestnanca a\~vykon\'e1 odvod zo skuto\'e8ne poskytnut\'e9ho plnenia.
\par Na zvy\'9aok obdobia je osoba pokladan\'e1 za platite\'bea pod\'bea \'a7 11 ods. 2 a\~poistn\'e9 si plat\'ed sama.}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \i\f0\insrsid11018358\charrsid9790550 
\par }\pard \ltrpar\qj \li0\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 {\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid11018358 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid12205763 Z\'e1rove\'f2 je potrebn\'e9 uvies\'9d, \'9ee vo v\'9aeobecnosti plat\'ed, \'9ee v\~pr\'edpade, ak je splnen\'e1 podmienka na vstup do syst\'e9mu verejn\'e9ho zdravotn\'e9ho poistenie, je potrebn\'e9
 poda\'9d  prihl\'e1\'9aku do zdravotnej pois\'9dovne a\~v\~pr\'edpade z\'e1niku povinn\'e9ho verejn\'e9ho zdravotn\'e9ho poistenie je potrebn\'e9 poda\'9d odhl\'e1\'9aku zo zdravotnej pois\'9dovne. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid5467069 

\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid5467069\charrsid14835453 
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