{"id":68981,"date":"2026-05-28T05:42:44","date_gmt":"2026-05-28T05:42:44","guid":{"rendered":"https:\/\/gsfproducts.in\/?p=68981"},"modified":"2026-05-28T05:42:44","modified_gmt":"2026-05-28T05:42:44","slug":"danove-bonusy-v-danovom-priznani-za-rok-2024","status":"publish","type":"post","link":"https:\/\/gsfproducts.in\/index.php\/2026\/05\/28\/danove-bonusy-v-danovom-priznani-za-rok-2024\/","title":{"rendered":"Da\u0148ov\u00e9 bonusy v da\u0148ovom priznan\u00ed za rok 2024"},"content":{"rendered":"<p>To znamen\u00e1, \u017ee da\u0148ovn\u00edk nebude ma\u0165 \u017eiadny da\u0148ov\u00fd bonus, ak <a href=\"https:\/\/orion-tip.sk\">orion tip<\/a> bol PN cel\u00fd mesiac. Mnoho \u013eud\u00ed sa p\u00fdta, \u010di dostan\u00fa da\u0148ov\u00fd bonus, ke\u010f s\u00fa PN. V\u010faka nemu si m\u00f4\u017ee rodi\u010d zn\u00ed\u017ei\u0165 vypo\u010d\u00edtan\u00fa da\u0148 z pr\u00edjmu fyzickej osoby. Nie je mo\u017en\u00e9 uplatni\u0165 si da\u0148ov\u00fd bonus na pr\u00edjem z materskej dovolenky. V pr\u00edpade, \u017ee to da\u0148ovn\u00edk nevie urobi\u0165 s\u00e1m, je dobr\u00e9 obr\u00e1ti\u0165 sa na finan\u010dn\u00e9ho poradcu. V\u00fdsledn\u00e1 suma sa v\u0161ak mus\u00ed spr\u00e1vne vypo\u010d\u00edta\u0165.<\/p>\n<h2>Novinky pri uplatnen\u00ed v\u00fdhod na die\u0165a: otcovsk\u00e9 od 1.11.2022 a da\u0148ov\u00fd bonus od 1.1.2023<\/h2>\n<ul>\n<li>V pr\u00edpade, \u017ee bol da\u0148ovn\u00edk PN len nejak\u00fa \u010das\u0165 mesiaca, da\u0148ov\u00fd bonus dostane, no m\u00f4\u017ee by\u0165 zn\u00ed\u017een\u00fd.<\/li>\n<li>Da\u0148ov\u00fd bonus sa uplat\u0148uje len za mesiace kalend\u00e1rneho roku, v ktor\u00fdch boli splnen\u00e9 z\u00e1konom stanoven\u00e9 podmienky.<\/li>\n<li>V pr\u00edpade, \u017ee podmienky na uplatnenie da\u0148ov\u00e9ho bonusu sp\u013a\u0148a viac da\u0148ovn\u00edkov a ak sa nedohodn\u00fa inak, da\u0148ov\u00fd bonus na v\u0161etky vy\u017eivovan\u00e9 deti sa uplat\u0148uje alebo sa prizn\u00e1 v porad\u00ed matka, otec, in\u00e1 opr\u00e1vnen\u00e1 osoba.<\/li>\n<li>Po naroden\u00ed die\u0165a\u0165a \u010di adopcii die\u0165a\u0165a si m\u00f4\u017ee rodi\u010d uplatni\u0165 da\u0148ov\u00fd bonus.<\/li>\n<li>V\u00fdpo\u010det pr\u00edspevku vych\u00e1dza z \u010diastkov\u00e9ho z\u00e1kladu dane rodi\u010da a z po\u010dtu det\u00ed.<\/li>\n<li>Je mo\u017en\u00e9 postupova\u0165 aj tak, \u017ee pomern\u00fa \u010das\u0165 da\u0148ov\u00e9ho bonusu po \u010das\u0165 roka si uplatn\u00ed jeden z rodi\u010dov na v\u0161etky vy\u017eivovan\u00e9 deti a po zost\u00e1vaj\u00facu \u010das\u0165 roka druh\u00fd z rodi\u010dov.<\/li>\n<\/ul>\n<p>N\u00e1rok na da\u0148ov\u00fd bonus na die\u0165a m\u00e1 da\u0148ovn\u00edk, ktor\u00fd m\u00e1 pod\u013ea z\u00e1kona zdanite\u013en\u00e9 pr\u00edjmy zo z\u00e1vislej \u010dinnosti \u2013 \u010di\u017ee zo zamestnania alebo SZ\u010cO. Zamestnanec si m\u00f4\u017ee uplatni\u0165 n\u00e1rok na da\u0148ov\u00fd bonus na ka\u017ed\u00e9 vy\u017eivovan\u00e9 die\u0165a, ktor\u00e9 s n\u00edm \u017eije v spolo\u010dnej dom\u00e1cnosti. Da\u0148ov\u00fd bonus na deti predstavuje sp\u00f4sob da\u0148ov\u00e9ho zv\u00fdhodnenia, ktor\u00e9 poskytuje \u0161t\u00e1t da\u0148ovn\u00edkovi, ktor\u00fd sa v spolo\u010dnej dom\u00e1cnosti star\u00e1 o nezaopatren\u00e9 die\u0165a. Na Slovensku da\u0148ov\u00fd bonus poskytuje nieko\u013eko r\u00f4znych \u0161t\u00e1tnych org\u00e1nov vr\u00e1tane ministerstva financi\u00ed. Mysl\u00edte si, \u017ee ke\u010f plat\u00edte dane a odvody na Slovensku, da\u0148ov\u00fd bonus na die\u0165a m\u00e1te ist\u00fd? \u00daradn\u00edci im do pr\u00edjmu nez\u00e1konne r\u00e1taj\u00fa da\u0148ov\u00fd bonus na die\u0165a.<\/p>\n<p>Zamestnanec vyzna\u010d\u00ed zmenu vo vyhl\u00e1sen\u00ed, na z\u00e1klade \u010doho zamestn\u00e1vate\u013e od nasleduj\u00faceho mesiaca nebude prihliada\u0165 na zv\u00fd\u0161en\u00fd da\u0148ov\u00fd bonus. Da\u0148ovn\u00edk vy\u017eivuj\u00faci die\u0165a vo veku od 6 do 15 rokov m\u00e1 mo\u017enos\u0165 sa rozhodn\u00fa\u0165, \u010di bude pobera\u0165 da\u0148ov\u00fd bonus v sume pod\u013ea \u00a7 52zzj ods. Zamestnanec nie je povinn\u00fd \u017eiada\u0165 o zv\u00fd\u0161en\u00fd da\u0148ov\u00fd bonus pod\u013ea \u00a7 52zzj ods. Zapo\u010d\u00edtanie pandemickej pomoci do pr\u00edjmov pre \u00fa\u010dely uplatnenia da\u0148ov\u00e9ho bonusu za rok 2021 N\u00e1rok na da\u0148ov\u00fd bonus vznik\u00e1 da\u0148ovn\u00edkovi \u2013 zamestnancovi za ka\u017ed\u00fd mesiac, na za\u010diatku ktor\u00e9ho s\u00fa splnen\u00e9 v\u0161etky podmienky na jeho uplatnenie.<\/p>\n<p>Pokia\u013e zamestnanec o ro\u010dn\u00e9 z\u00fa\u010dtovanie dane do dan\u00e9ho term\u00ednu nepo\u017eiadal, pod\u00e1 da\u0148ov\u00e9 priznanie fyzickej osoby typ A, v ktorom si uplatn\u00ed da\u0148ov\u00fd bonus na die\u0165a. Ak si chce zamestnanec uplatni\u0165 da\u0148ov\u00fd bonus u zamestn\u00e1vate\u013ea naraz za cel\u00fd rok, m\u00e1 povinnos\u0165 do 15. Jednou z podmienok je dosiahnutie v\u00fd\u0161ky akt\u00edvneho zdanite\u013en\u00e9ho pr\u00edjmu zo z\u00e1vislej \u010dinnosti \u2013 pr\u00edjmu zo zamestnania, a to aspo\u0148 v sume polovice sumy minim\u00e1lnej mzdy (platnej v aktu\u00e1lnom obdob\u00ed \u2013 mesiaci), t.j. Odpove\u010f Da\u0148ovn\u00edk \u2013 zamestnanec si m\u00f4\u017ee n\u00e1rok na da\u0148ov\u00fd bonus uplatni\u0165 aj v priebehu zda\u0148ovacieho obdobia \u2013 kalend\u00e1rneho roka, a to mesa\u010dne, ak s\u00fa splnen\u00e9 podmienky. 3 \u2013 Mo\u017enos\u0165 uplatnenia DB v priebehu roka (zda\u0148ovacieho obdobia) M\u00f4\u017ee si zamestnanec uplatni\u0165 da\u0148ov\u00fd bonus v priebehu roka, ak je to pre neho v\u00fdhodnej\u0161ie ? V pr\u00edpade, \u017ee uveden\u00fd zdanite\u013en\u00fd pr\u00edjem nedosiahol predmetn\u00fa sumu a mal vyplaten\u00fa pandemick\u00fa O\u010cR alebo vlastn\u00fa pandemick\u00fa PN, na \u00fa\u010dely uplatnenia da\u0148ov\u00e9ho bonusu sa suma vyplaten\u00fdch d\u00e1vok zapo\u010d\u00edta do sumy eur.<\/p>\n<h3>Dostanem da\u0148ov\u00fd bonus, ke\u010f som PN?<\/h3>\n<p>Pri uplatnen\u00ed da\u0148ov\u00e9ho bonusu na vy\u017eivovan\u00e9 die\u0165a za rok 2021 sa na \u00fa\u010dely splnenia podmienky dosiahnutia zdanite\u013en\u00fdch pr\u00edjmov aspo\u0148 vo v\u00fd\u0161ke \u20ac pova\u017euj\u00fa v s\u00falade s \u00a7 24ad ods. To, \u010di \u010dlovek dostane da\u0148ov\u00fd bonus, ke\u010f je PN, z\u00e1vis\u00ed od toho, \u010di m\u00e1 v mesiaci, v ktorom je PN, nejak\u00fd zdanite\u013en\u00fd pr\u00edjem. V pr\u00edpade, \u017ee bol da\u0148ovn\u00edk PN len nejak\u00fa \u010das\u0165 mesiaca, da\u0148ov\u00fd bonus dostane, no m\u00f4\u017ee by\u0165 zn\u00ed\u017een\u00fd. Po naroden\u00ed die\u0165a\u0165a \u010di adopcii die\u0165a\u0165a si m\u00f4\u017ee rodi\u010d uplatni\u0165 da\u0148ov\u00fd bonus. Matky maj\u00fa n\u00e1rok na da\u0148ov\u00fd bonus, ak maj\u00fa die\u0165a. V pr\u00edpade splnenia podmienok si m\u00f4\u017ee man\u017eel (man\u017eelka) uplatni\u0165 nezdanite\u013en\u00fa \u010das\u0165.<\/p>\n<p>Jedn\u00fdm z tak\u00fdchto \u00fa\u010dtovn\u00fdch syst\u00e9mov s modulom mzdovej agendy je syst\u00e9m Money S3 alebo Money S4, ktor\u00e9 po zadan\u00ed \u00fadajov do mzdovej agendy zamestnanca prepo\u010d\u00edtavaj\u00fa n\u00e1rok na da\u0148ov\u00fd bonus a jeho v\u00fd\u0161ku pod\u013ea dokumentov poskytnut\u00fdch zamestnancom. Vzh\u013eadom na percentu\u00e1lny limit z\u00e1kladu dane (\u010diastkov\u00e9ho z\u00e1kladu dane) si nie ka\u017ed\u00fd da\u0148ovn\u00edk bude m\u00f4c\u0165 uplatni\u0165 da\u0148ov\u00fd bonus v plnej v\u00fd\u0161ke. N\u00e1rok na da\u0148ov\u00fd bonus v\u0161ak mo\u017eno uplatni\u0165 najviac do v\u00fd\u0161ky ustanoven\u00e9ho percenta z\u00e1kladu dane (\u010diastkov\u00e9ho z\u00e1kladu dane) z pr\u00edjmov pod\u013ea \u00a7 5 z\u00e1kona o dani z pr\u00edjmov (pr\u00edjmy zo z\u00e1vislej \u010dinnosti) alebo do v\u00fd\u0161ky ustanoven\u00e9ho percenta z\u00e1kladu dane (\u010diastkov\u00e9ho z\u00e1kladu dane) z pr\u00edjmov pod\u013ea \u00a7 6 ods. V\u00fd\u0161ka da\u0148ov\u00e9ho bonusu pre die\u0165a, ktor\u00e9 dov\u0155\u0161i hranicu 15 rokov (resp. 18 rokov v pr\u00edpade da\u0148ov\u00e9ho bonusu za rok 2024), sa v uvedenej sume uplatn\u00ed naposledy v tom mesiaci, v ktorom die\u0165a dov\u0155\u0161i pr\u00edslu\u0161n\u00fd vek. Pri spracovan\u00ed ro\u010dn\u00e9ho z\u00fa\u010dtovanie zamestnancov, ale aj pri podan\u00ed da\u0148ov\u00e9ho priznania fyzickej osoby k dani z pr\u00edjmov, \u010di u\u017e typu A, ak da\u0148ov\u00e9 priznanie pod\u00e1va zamestnanec alebo typu B, ak da\u0148ov\u00e9 priznanie pod\u00e1va SZ\u010cO, je potrebn\u00e9 spr\u00e1vne vypo\u010d\u00edta\u0165 v\u00fd\u0161ku da\u0148ov\u00e9ho bonusu, ktor\u00fd sa men\u00ed pod\u013ea veku die\u0165a\u0165a.<\/p>\n<p>V\u010faka uplatnen\u00e9mu bonusu odv\u00e1dza z v\u00fdplaty dan\u00e9ho zamestnanca ni\u017e\u0161iu da\u0148, a tak m\u00f4\u017ee rovno vypl\u00e1ca\u0165 bonus s mesa\u010dnou mzdou. Na ot\u00e1zku, kto vypl\u00e1ca da\u0148ov\u00fd bonus, je odpove\u010f zamestn\u00e1vate\u013e. Obdobie, kedy sa vypl\u00e1ca da\u0148ov\u00fd bonus, je ka\u017ed\u00fd mesiac alebo jeden term\u00edn a\u017e po ro\u010dnom z\u00fa\u010dtovan\u00ed. Da\u0148ovn\u00edk sa m\u00f4\u017ee rozhodn\u00fa\u0165, ak\u00fdm sp\u00f4sobom si uplatn\u00ed da\u0148ov\u00fd bonus.<\/p>\n<h2>Kto vypl\u00e1ca da\u0148ov\u00fd bonus?<\/h2>\n<p>Napokon, da\u0148ov\u00fd bonus m\u00f4\u017ee ma\u0165 aj podobu da\u0148ov\u00fdch pr\u00e1zdnin. Slovensk\u00e9 z\u00e1kony napr\u00edklad umo\u017e\u0148uj\u00fa da\u0148ov\u00e9 \u00fa\u013eavy na ur\u010dit\u00e9 druhy v\u00fddavkov s\u00favisiacich s hypot\u00e9kou na b\u00fdvanie \u010di starostlivos\u0165ou o deti. Da\u0148ov\u00e1 \u00fa\u013eava, alebo inak \u2013 da\u0148ov\u00fd bonus, je suma, ktor\u00fa mo\u017eno uplatni\u0165 na zn\u00ed\u017eenie v\u00fd\u0161ky zaplaten\u00fdch dan\u00ed. Pravidl\u00e1 a krit\u00e9ri\u00e1 pre da\u0148ov\u00fd bonus sa l\u00ed\u0161ia v z\u00e1vislosti od sektora. Da\u0148ov\u00e9 bonusy pre podnikate\u013eov sa poskytuj\u00fa s cie\u013eom vytvori\u0165 pracovn\u00e9 miesta a stimulova\u0165 konkurenciu na dom\u00e1com trhu Slovenska. Da\u0148ov\u00fd bonus je v\u00fdznamn\u00fdm pr\u00edspevkom k celkovej hospod\u00e1rskej strat\u00e9gii Slovenska.<\/p>\n<p>Je mo\u017en\u00e9 postupova\u0165 aj tak, \u017ee pomern\u00fa \u010das\u0165 da\u0148ov\u00e9ho bonusu po \u010das\u0165 roka si uplatn\u00ed jeden z rodi\u010dov na v\u0161etky vy\u017eivovan\u00e9 deti a po zost\u00e1vaj\u00facu \u010das\u0165 roka druh\u00fd z rodi\u010dov. Osoba s pr\u00edjmami pod\u013ea \u00a7 5 z\u00e1kona o dani z pr\u00edjmov (tzv. z\u00e1visl\u00e1 \u010dinnos\u0165) a aj podnikate\u013e \u2013 fyzick\u00e1 osoba, resp. Da\u0148ov\u00fd bonus je upraven\u00fd v \u00a733 z\u00e1kona o dani z pr\u00edjmov \u010d. Limit v\u00fd\u0161ky zdanite\u013en\u00fdch pr\u00edjmov zamestnanca pre uplatnenie (celoro\u010dn\u00e9ho) da\u0148ov\u00e9ho bonusu za zda\u0148ovacie obdobie r. Odpove\u010f V pr\u00edpade tzv.<\/p>\n<p>P\u00e1n Peter je zamestnanec a da\u0148ov\u00fd bonus si uplat\u0148uje mesa\u010dne v mzde. Ur\u010denie hranice z\u00e1kladu dane pre v\u00fdpo\u010det n\u00e1roku na da\u0148ov\u00fd bonus na die\u0165a pod\u013ea po\u010dtu vy\u017eivovan\u00fdch det\u00ed pre\u0161lo rovnako zmenou prijat\u00edm novely. Uveden\u00fd postup plat\u00ed rovnako pre mesa\u010dne aj ro\u010dne vypl\u00e1can\u00fd da\u0148ov\u00fd bonus.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>To znamen\u00e1, \u017ee da\u0148ovn\u00edk nebude ma\u0165 \u017eiadny da\u0148ov\u00fd bonus, ak orion tip bol PN cel\u00fd mesiac. Mnoho \u013eud\u00ed sa p\u00fdta, \u010di dostan\u00fa da\u0148ov\u00fd bonus, ke\u010f&#8230;<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"_links":{"self":[{"href":"https:\/\/gsfproducts.in\/index.php\/wp-json\/wp\/v2\/posts\/68981"}],"collection":[{"href":"https:\/\/gsfproducts.in\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/gsfproducts.in\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/gsfproducts.in\/index.php\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/gsfproducts.in\/index.php\/wp-json\/wp\/v2\/comments?post=68981"}],"version-history":[{"count":1,"href":"https:\/\/gsfproducts.in\/index.php\/wp-json\/wp\/v2\/posts\/68981\/revisions"}],"predecessor-version":[{"id":68982,"href":"https:\/\/gsfproducts.in\/index.php\/wp-json\/wp\/v2\/posts\/68981\/revisions\/68982"}],"wp:attachment":[{"href":"https:\/\/gsfproducts.in\/index.php\/wp-json\/wp\/v2\/media?parent=68981"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gsfproducts.in\/index.php\/wp-json\/wp\/v2\/categories?post=68981"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gsfproducts.in\/index.php\/wp-json\/wp\/v2\/tags?post=68981"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}