{"id":14,"date":"2024-01-01T13:46:23","date_gmt":"2024-01-01T13:46:23","guid":{"rendered":"https:\/\/uctovnictvo.eckari.sk\/?p=14"},"modified":"2024-01-01T13:46:23","modified_gmt":"2024-01-01T13:46:23","slug":"ostatne-zavazky","status":"publish","type":"post","link":"https:\/\/uctovnictvo.eckari.sk\/index.php\/2024\/01\/01\/ostatne-zavazky\/","title":{"rendered":"Ostatn\u00e9 z\u00e1v\u00e4zky"},"content":{"rendered":"\n

\u00da\u010dtov\u00e1 trieda 3 \u2013 Z\u00fa\u010dtovacie vz\u0165ahy<\/strong><\/p>\n\n\n\n

Ekonomick\u00fd obsah \u00fa\u010dtovnej triedy 3: <\/em><\/strong>\u00fa\u010dtujeme poh\u013ead\u00e1vky a z\u00e1v\u00e4zky, ktor\u00e9 vznikaj\u00fa pri \u010dinnosti, na ktor\u00fa bola \u00fa\u010dtovn\u00e1 jednotka zariaden\u00e1:<\/p>\n\n\n\n

    \n
  1. <\/em>poh\u013ead\u00e1vky a z\u00e1v\u00e4zky z obchodn\u00e9ho styku vo\u010di <\/u><\/em>odberate\u013eom (31) a vo\u010di dod\u00e1vate\u013eom<\/u><\/em> (32)
    1. <\/em>poh\u013ead\u00e1vky a z\u00e1v\u00e4zky vo\u010di zamestnancom a org\u00e1nom soci\u00e1lneho poistenia a zdravotn\u00e9ho poistenia<\/u><\/em> (33)<\/li><\/ol>
      1. <\/em>poh\u013ead\u00e1vky a z\u00e1v\u00e4zky vo\u010di \u0161t\u00e1tnym organiz\u00e1ci\u00e1m z titulu dan\u00ed<\/u><\/em> (34)<\/li><\/ol>
        1. <\/em>poh\u013ead\u00e1vky a z\u00e1v\u00e4zky vo\u010di spolo\u010dn\u00edkom<\/u><\/em> (35,36)<\/li><\/ol>\n
            \n
          1. <\/em> r\u00f4zne in\u00e9 poh\u013ead\u00e1vky a z\u00e1v\u00e4zky<\/u><\/em> (37)<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n\n\n\n

            \u00da\u010dtovn\u00e1 skupina 33 \u2013 Za\u00fa\u010dtovanie so zamestnancami a org\u00e1nmi Soci\u00e1lneho a Zdravotn\u00e9ho poistenia<\/strong><\/p>\n\n\n\n

            Ekonomick\u00fd obsah: <\/em><\/strong>\u00fa\u010dtujeme tu:<\/p>\n\n\n\n

              \n
            • Z\u00e1v\u00e4zky z titulu miezd<\/em>
              • In\u00e9 poh\u013ead\u00e1vky a z\u00e1v\u00e4zky vo\u010di zamestnancom<\/em><\/li><\/ul>\n
                  \n
                • Poh\u013ead\u00e1vky a z\u00e1v\u00e4zky vo\u010di org\u00e1nom SP a ZP vypl\u00fdvaj\u00facich z miezd<\/em><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n

                  \u00da\u010dtovn\u00e1 skupina 33 m\u00e1 p\u00e1rov\u00fa n\u00e1kladov\u00fa skupinu 52 \u2013 Ostatn\u00e9 n\u00e1klady<\/em><\/p>\n\n\n\n

                  331 \u2013 Zamestnanci<\/em><\/strong><\/p>\n\n\n\n

                    \n
                  • \u00da\u010dtujeme tu mzdov\u00e9 n\u00e1roky zamestnancov, ktor\u00e9 vypl\u00fdvaj\u00fa z pracovno \u2013 pr\u00e1vnych vz\u0165ahov (mzdy a povinnosti zamestnanca vypl\u00fdvaj\u00face z jeho mzdy \u2013 odvody, dane. PN, in\u00e9)<\/li>\n\n\n\n
                  • \u00da\u010dtovn\u00fdm dokladom je Z\u00fa\u010dtovacia a v\u00fdplatn\u00e1 listina (ZVL)<\/em><\/li>\n<\/ul>\n\n\n\n
                    MD                                                    331 \u2013 Zamestnanci                                                     D<\/strong><\/td><\/tr>
                     <\/td>ZS                                                         xxx<\/td><\/tr>
                    -odvody zamestnanca 13,4% -preddavky na da\u0148 -zr\u00e1\u017eky -\u00fahrada mzdy na \u00fa\u010det zamestnanca<\/td>+ hrub\u00e9 mzdy + da\u0148ov\u00fd bonus + PN do 10 dn\u00ed<\/td><\/tr>
                    KZ                                                            xxx<\/td> <\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

                    \u00da\u010dtovn\u00e9 pr\u00edpady:<\/u><\/em><\/p>\n\n\n\n

                    P. \u010d.<\/strong><\/td>Doklad<\/strong><\/td>Text \u00fa\u010dtovn\u00e9ho pr\u00edpadu<\/strong><\/td>Suma<\/strong><\/td>MD<\/strong><\/td>D<\/strong><\/td><\/tr>
                    1.<\/td>ZVL<\/td>Priznan\u00e9 hrub\u00e9 mzdy<\/td>  5 000,-\u20ac<\/td>521<\/td>331<\/td><\/tr>
                    2.<\/td>ZVL<\/td>Odvody zamestnanca 19,4% do ZP a SP<\/td>       670,-\u20ac<\/td>  331<\/td>  336<\/td><\/tr>
                    3.<\/td>ZVL<\/td>Odvody zamestn\u00e1vate\u013ea 35,2% do ZP a SP<\/td>     1760,-\u20ac<\/td>  524<\/td>  336<\/td><\/tr>
                    4.<\/td>ZVL<\/td>Preddavky na da\u0148 19% zo ZD (\u010cZD) (5000 \u2013 670) \/ 0,19<\/td>    822,70\u20ac<\/td>  331<\/td>  342<\/td><\/tr>
                    5.<\/td>ZVL<\/td>N\u00e1rok na da\u0148ov\u00fd bonus<\/td>      52,-\u20ac<\/td>342<\/td>331<\/td><\/tr>
                    6.<\/td>ZVL<\/td>PN do 10 dn\u00ed<\/td>    150,-\u20ac<\/td>527<\/td>331<\/td><\/tr>
                    7.<\/td>ZVL<\/td>Zr\u00e1\u017eky zo mzdy (stravn\u00e9, sporenie,…)<\/td>    500,-\u20ac<\/td>331<\/td>379<\/td><\/tr>
                    8.<\/td>VB\u00da<\/td>V\u00fdplata mzdy (5000 \u2013 670 \u2013 822,70 – + 52 \u2013 150 \u2013 500)<\/td>  2 909,30\u20ac<\/td>  331<\/td>  221<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

                    333 \u2013 Ostatn\u00e9 z\u00e1v\u00e4zky vo\u010di zamestnancom<\/em><\/strong><\/p>\n\n\n\n

                      \n
                    • Mo\u017en\u00e9 z\u00e1v\u00e4zky a poh\u013ead\u00e1vky, ktor\u00e9 vypl\u00fdvaj\u00fa z pracovno \u2013 pr\u00e1vnych vz\u0165ahov, ale net\u00fdkaj\u00fa sa vypl\u00e1cania miezd<\/li>\n\n\n\n
                    • Je \u00fa\u010dtom Pas\u00edv<\/em><\/li>\n\n\n\n
                    • \u00da\u010dtuj\u00fa sa tu:
                      •  n\u00e1roky zamestnancov, na n\u00e1hradu cestovn\u00fdch n\u00e1kladov<\/li><\/ul>
                        •  n\u00e1roky zamestnancov z titulu n\u00e1hrady \u0161kody sp\u00f4sobenej zamestn\u00e1vate\u013eom<\/li><\/ul>\n
                            \n
                          •  bolestn\u00e9, vernostn\u00e9, \u0161tipendi\u00e1 a pod.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n

                            335 \u2013 Poh\u013ead\u00e1vky vo\u010di zamestnancom<\/em><\/strong><\/p>\n\n\n\n

                              \n
                            • \u00da\u010dtuj\u00fa sa tu r\u00f4zne poh\u013ead\u00e1vky vypl\u00fdvaj\u00face z pracovno \u2013 pr\u00e1vnych vz\u0165ahov<\/li>\n\n\n\n
                            • \u00da\u010det Akt\u00edv<\/em><\/li>\n\n\n\n
                            • S\u00fa to r\u00f4zne preddavky poskytnut\u00e9 zamestnancovi, n\u00e1hrada \u0161kody a mank\u00e1 sp\u00f4soben\u00e9 zamestnancom<\/li>\n<\/ul>\n\n\n\n

                              336 \u2013 Z\u00fa\u010dtovanie s org\u00e1nmi soci\u00e1lneho a zdravotn\u00e9ho poistenia<\/em><\/strong><\/p>\n\n\n\n

                                \n
                              • \u00da\u010det s premenliv\u00fdm zostatkom (Akt\u00edva\/Pas\u00edva)<\/li>\n\n\n\n
                              • \u00da\u010dtuj\u00fa sa tu:
                                •  odvody poistn\u00e9ho z hrubej mzdy zamestnanca \u2013 13,4% z HM (4% ZP a 9,4% SP)<\/li><\/ul>\n
                                    \n
                                  •  pr\u00edspevky zamestn\u00e1vate\u013ea na ZP a SP \u2013 35,2% z objemu HM (10% ZP a 25,2% SP)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n

                                    Z\u00fa\u010dtovanie dan\u00ed a dot\u00e1ci\u00ed<\/strong><\/p>\n\n\n\n

                                      \n
                                    • \u00fa\u010dtujeme o poh\u013ead\u00e1vkach a z\u00e1v\u00e4zkoch z titulu dan\u00ed a tie\u017e o prijat\u00fdch dot\u00e1ci\u00e1ch z verejn\u00e9ho rozpo\u010dtu alebo inej organiz\u00e1cie<\/li>\n<\/ul>\n\n\n\n

                                      Da\u0148<\/em><\/strong> \u2013 je z\u00e1klonom ur\u010den\u00e1 povinn\u00e1 platba do verejn\u00e9ho rozpo\u010dtu (\u0161t\u00e1tny rozpo\u010det SR, rozpo\u010det samospr\u00e1vy)<\/p>\n\n\n\n

                                      Da\u0148ov\u00fd syst\u00e9m<\/em><\/strong><\/p>\n\n\n\n

                                        \n
                                      • s\u00fabor dan\u00ed vyberan\u00fdch na ur\u010ditom \u00fazem\u00ed<\/li>\n\n\n\n
                                      • da\u0148ov\u00fd syst\u00e9m SR:
                                        • Priame dane:<\/u><\/em> za\u0165a\u017euj\u00fa da\u0148ov\u00fd subjekt priamo, t. j. \u017ee zda\u0148uj\u00fa n\u00e1\u0161 pr\u00edjem alebo majetok. Priame dane s\u00fa n\u00e1kladom \u00fa\u010dtovnej jednotky. Pozn\u00e1me:
                                          • Da\u0148 z pr\u00edjmov<\/em> (FO, PO)<\/li><\/ul>
                                            • Majetkov\u00e9 dane<\/em>: da\u0148 z nehnute\u013enost\u00ed, da\u0148 z motorov\u00fdch vozidiel, r\u00f4zne miestne dane (da\u0148 za psa, za ubytovanie, za pou\u017e\u00edvanie verejn\u00e9ho priestranstva, da\u0148 z jadra,…)<\/li><\/ul><\/li><\/ul>\n
                                                \n
                                              • Nepriame dane:<\/u><\/em> za\u0165a\u017euj\u00fa da\u0148ov\u00fd subjekt nepriamo tak, \u017ee s\u00fa s\u00fa\u010das\u0165ou ceny spotrebovan\u00fdch (nak\u00fapen\u00fdch) tovarov, v\u00fdrobkov a\u00a0slu\u017eieb. Tieto dane sa ne\u00fa\u010dtuj\u00fa do n\u00e1kladov, mechanizmus platenia a\u00a0v\u00fdberu sa riadi z\u00e1konom.
                                                Pozn\u00e1mka: s\u00fa n\u00e1kladom iba v osobitn\u00fdch pr\u00edpadoch pod\u013ea z\u00e1kona.<\/em><\/strong> Pozn\u00e1me:
                                                • Da\u0148 z pridanej hodnoty<\/em><\/li><\/ul>\n
                                                    \n
                                                  • Spotrebn\u00e9 dane:<\/em> da\u0148 z alkoholick\u00fdch n\u00e1pojov, da\u0148 z tabakov\u00fdch v\u00fdrobkov, da\u0148 z miner\u00e1lnych olejov (pohonn\u00e9 hmoty), da\u0148 z uhlia<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n

                                                    \u00da\u010dtovanie priamych dan\u00ed<\/strong><\/p>\n\n\n\n

                                                      \n
                                                    1. Da\u0148 z pr\u00edjmov:<\/em><\/strong> rozli\u0161ujeme za koho plat\u00ed \u00fa\u010dtovn\u00e1 jednotka\n
                                                        \n
                                                      1. Da\u0148 z pr\u00edjmov \u00fa\u010dtovnej jednotky<\/u><\/em> (zo zisku) \u00fa\u010dtujeme na \u00fa\u010dte 341 \u2013 Da\u0148 z pr\u00edjmov.<\/em> \u00da\u010dtovn\u00e1 jednotka je da\u0148ovn\u00edkom. Ide o da\u0148 z pr\u00edjmov PO. Sadzba dane 21%, zn\u00ed\u017een\u00e1 sadzba dane 15%. Je akt\u00edvno \u2013 pas\u00edvny \u00fa\u010det.<\/em><\/li>\n<\/ol>\n<\/li>\n<\/ol>\n\n\n\n
                                                        MD                                                 341 \u2013 Da\u0148 z pr\u00edjmov                                                      D<\/strong><\/td><\/tr>
                                                        Da\u0148ov\u00e1 poh\u013ead\u00e1vka<\/em><\/td>Da\u0148ov\u00fd z\u00e1v\u00e4zok<\/em><\/td><\/tr>
                                                        -preddavky na da\u0148 -\u00fahrada dane -vr\u00e1tenie dane (da\u0148ov\u00e9 vratky)<\/td>-da\u0148ov\u00e1 povinnos\u0165 (plat\u00edme da\u0148) -domeranie dan\u00ed v nasleduj\u00facom roku<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

                                                        \u00da\u010dtovn\u00e9 pr\u00edpady:<\/em><\/p>\n\n\n\n

                                                        P. \u010d.<\/strong><\/td>Doklad<\/strong><\/td>Text \u00fa\u010dtovn\u00e9ho pr\u00edpadu<\/strong><\/td>Suma<\/strong><\/td>MD<\/strong><\/td>D<\/strong><\/td><\/tr>
                                                        1.<\/td>VB\u00da<\/td>\u00dahrada preddavku na da\u0148 z pr\u00edjmov \u00fa\u010dtovnej jednotky<\/td>    100,-\u20ac<\/td>  341<\/td>  221<\/td><\/tr>
                                                        2.<\/td>ID<\/td>Z\u00e1v\u00e4zok zo splatnej dane (da\u0148ov\u00e1 povinnos\u0165)<\/td>       500,-\u20ac<\/td>  591<\/td>  341<\/td><\/tr>
                                                        3.  <\/td>VB\u00da<\/td>a) \u00dahrada z\u00e1v\u00e4zku z titulu dane b)Vr\u00e1tenie poplatku dane<\/td>  200,-\u20ac    50,-\u20ac<\/td>341 221<\/td>221 341<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n
                                                          \n
                                                        • Da\u0148 z pr\u00edjmov zamestnancov<\/u><\/em> \u00fa\u010dtujeme na \u00fa\u010dte 342 \u2013 Ostatn\u00e9 priame dane.<\/em> \u00da\u010dtovn\u00e1 jednotka je platite\u013eom dane. Zamestnanec je da\u0148ovn\u00edk. Sadzba dane 19%, zv\u00fd\u0161en\u00e1 sadzba dane 25%. <\/em>T\u00e1to da\u0148 nie je n\u00e1kladom \u00fa\u010dtovnej jednotky.<\/em><\/li>\n<\/ul>\n\n\n\n
                                                          MD                                         342 \u2013 Ostatn\u00e9 priame dane                                                  <\/strong> D<\/strong><\/td><\/tr>
                                                          Da\u0148ov\u00e1 poh\u013ead\u00e1vka<\/em><\/td>Da\u0148ov\u00fd z\u00e1v\u00e4zok<\/em><\/td><\/tr>
                                                          -\u00fahrada preddavku na da\u0148 z pr\u00edjmov -poplatky dane<\/td>-z\u00e1v\u00e4zok dane za zamestnancov resp. spolo\u010dn\u00edkov (pri v\u00fdpo\u010dte mzdy) (preddavky zamestnancov na da\u0148 z pr\u00edjmov) -nedoplatky dane zamestnancov<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

                                                          \u00da\u010dtovn\u00e9 pr\u00edpady:<\/em><\/p>\n\n\n\n

                                                          P. \u010d.<\/strong><\/td>Doklad<\/strong><\/td>Text \u00fa\u010dtovn\u00e9ho pr\u00edpadu<\/strong><\/td>Suma<\/strong><\/td>MD<\/strong><\/td>D<\/strong><\/td><\/tr>
                                                          1.<\/td>ZVL<\/td>Preddavky na da\u0148 z pr\u00edjmov a)zamestnanec b)spolo\u010dn\u00edk<\/td>    800,-\u20ac   800,-\u20ac<\/td>  331 336<\/td>  342 342<\/td><\/tr>
                                                          2.<\/td>VB\u00da<\/td>\u00dahrada preddavkov dane z pr\u00edjmov zamestnancov a spolo\u010dn\u00edkov<\/td>       500,-\u20ac<\/td>  342<\/td>  221<\/td><\/tr>
                                                          3.  <\/td>ZVL<\/td>Ro\u010dn\u00e9 z\u00fa\u010dtovanie dane z pr\u00edjmov zamestnancov a)da\u0148ov\u00fd preplatok (preddavok > da\u0148 z pr\u00edjmov) b)da\u0148ov\u00fd nedoplatok (preddavok <  da\u0148 z pr\u00edjmov)<\/td>       200,-\u20ac      50,-\u20ac<\/td>      342   331<\/td>      331   342<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n