{"id":7933,"date":"2022-12-01T03:45:40","date_gmt":"2022-12-01T02:45:40","guid":{"rendered":"https:\/\/www.euroekonom.sk\/?p=7933"},"modified":"2024-05-13T14:58:27","modified_gmt":"2024-05-13T12:58:27","slug":"socialny-fond-tvorba-a-pouzitie-socialneho-fondu","status":"publish","type":"post","link":"https:\/\/www.vrtulniky.sk\/news\/socialny-fond-tvorba-a-pouzitie-socialneho-fondu\/","title":{"rendered":"Soci\u00e1lny fond, tvorba a pou\u017eitie soci\u00e1lneho fondu"},"content":{"rendered":"

Soci\u00e1lny fond (SF) je zamestn\u00e1vate\u013e povinn\u00fd tvori\u0165 na financovanie soci\u00e1lnej politiky zamestnancov v zmysle z\u00e1kona \u010d. 152\/1994 Z. z. o soci\u00e1lnom fonde v znen\u00ed neskor\u0161\u00edch predpisov.
\nPovinnos\u0165 ho tvori\u0165 m\u00e1 ka\u017ed\u00fd zamestn\u00e1vate\u013e bez oh\u013eadu na to, \u010di je PO alebo FO, ak zamestn\u00e1va aspo\u0148 jedn\u00e9ho zamestnanca v pracovnom pomere alebo obdobnom pracovnom vz\u0165ahu (napr. z\u00e1kon \u010d. 312\/2001 Z. z. o \u0161t\u00e1tnej slu\u017ebe, z\u00e1kon \u010d. 73\/1998 Z.z. o \u0161t\u00e1tnej slu\u017ebe pr\u00edslu\u0161n\u00edkov Policajn\u00e9ho zboru, SIS, at\u010f.). ,
\nPokia\u013e u zamestn\u00e1vate\u013ea vykon\u00e1vaj\u00fa pr\u00e1ce zamestnanci na z\u00e1klade doh\u00f4d o pr\u00e1cach vykon\u00e1van\u00fdch mimo pracovn\u00e9ho pomeru (dohody o vykonan\u00ed pr\u00e1ce, dohoda o pracovnej \u010dinnosti a dohody o brig\u00e1dnickej pr\u00e1ci \u0161tudentov), alebo zml\u00fav (zmluva o vytvoren\u00ed diela \u2013 pod\u013ea autorsk\u00e9ho z\u00e1kona), ich odmeny nie s\u00fa z\u00e1kladom pre v\u00fdpo\u010det pr\u00eddelu prostriedkov do soci\u00e1lneho fondu.<\/p>\n

Tvorba soci\u00e1lneho fondu<\/h2>\n

Soci\u00e1lny fond sa tvor\u00ed ako \u00fahrn povinn\u00e9ho a \u010fal\u0161ieho pr\u00eddelu, pri\u010dom predstavuje da\u0148ovo uznate\u013en\u00fd n\u00e1klad s v\u00fdnimkou pr\u00edpadn\u00e9ho pr\u00eddelu z pou\u017eite\u013en\u00e9ho zisku.
\nTvorba povinn\u00e9ho pr\u00eddelu do fondu sa v praxi diferencuje pod\u013ea toho, \u010di m\u00e1 zamestn\u00e1vate\u013e uzavret\u00fa kolekt\u00edvnu zmluvu, alebo nie. V pr\u00edpade zamestn\u00e1vate\u013eov s uzavretou kolekt\u00edvnou zmluvou je tvorba a pou\u017eitie soci\u00e1lneho fondu predov\u0161etk\u00fdm predmetom kolekt\u00edvneho vyjedn\u00e1vania medzi odborovou organiz\u00e1ciou a zamestn\u00e1vate\u013eom v rozsahu danom z\u00e1konom. V pr\u00edpade zamestn\u00e1vate\u013eov kde nep\u00f4sob\u00ed odborov\u00e1 organiz\u00e1cia, je tvorba i pou\u017eitie soci\u00e1lneho fondu vymedzen\u00e9 vn\u00fatorn\u00fdm predpisom op\u00e4\u0165 v rozsahu danom ustanoveniami ZP.
\nSoci\u00e1lny fond sa tvor\u00ed ako \u00fahrn:<\/p>\n

    \n
  1. povinn\u00e9ho pr\u00eddelu vo v\u00fd\u0161ke 0,6 % a\u017e 1 % zo z\u00e1kladu, ktor\u00fdm je s\u00fahrn hrub\u00fdch miezd z\u00fa\u010dtovan\u00fdch zamestnancom na v\u00fdplatu za be\u017en\u00fd rok, z ktor\u00fdch sa zis\u0165uje priemern\u00fd z\u00e1robok na pracovnopr\u00e1vne \u00fa\u010dely,<\/li>\n
  2. \u010fal\u0161ieho pr\u00eddelu vo v\u00fd\u0161ke dohodnutej v kolekt\u00edvnej zmluve alebo vo vn\u00fatornom predpise, najviac vo v\u00fd\u0161ke 0,5 % zo z\u00e1kladu, alebo<\/li>\n
  3. sumy potrebnej na poskytnutie pr\u00edspevkov na \u00fahradu v\u00fddavkov na dopravu do zamestnania a sp\u00e4\u0165 zamestnancom, ktor\u00fdch priemern\u00fd mesa\u010dn\u00fd z\u00e1robok nepresahuje 50 % priemernej nomin\u00e1lnej mesa\u010dnej mzdy zamestnanca v NH za kalend\u00e1rny rok predch\u00e1dzaj\u00faci 2 roky kalend\u00e1rneho roku, za ktor\u00fd sa fond tvor\u00ed, najviac v\u0161ak vo v\u00fd\u0161ke 0,5 % zo z\u00e1kladu,<\/li>\n
  4. \u010fal\u0161\u00edch zdrojov ako s\u00fa napr\u00edklad dary, dot\u00e1cie a pr\u00edspevky poskytnut\u00e9 zamestn\u00e1vate\u013eovi do fondu, mo\u017en\u00fd je aj pr\u00eddel z pou\u017eite\u013en\u00e9ho zisku.<\/li>\n<\/ol>\n

    Povinn\u00fd z\u00e1kladn\u00fd pr\u00eddel do SF<\/h2>\n

    Povinn\u00fd z\u00e1kladn\u00fd pr\u00eddel vo v\u00fd\u0161ke 0,6 % zo z\u00e1kladu musia tvori\u0165 v\u0161etci zamestn\u00e1vatelia bez oh\u013eadu na hospod\u00e1rsky v\u00fdsledok, teda aj v pr\u00edpade straty. Tento povinn\u00fd z\u00e1kladn\u00fd pr\u00eddel m\u00f4\u017eu zv\u00fd\u0161i\u0165(maxim\u00e1lne v\u0161ak do v\u00fd\u0161ky 1 %) iba t\u00ed zamestn\u00e1vatelia, ktor\u00ed v predch\u00e1dzaj\u00facom roku dosiahli zisk a maj\u00fa splnen\u00e9 v\u0161etky da\u0148ov\u00e9 povinnosti vo\u010di \u0161t\u00e1tu, obci, V\u00daC a odvodov\u00e9 povinnosti vo\u010di zdravotn\u00fdm pois\u0165ovniam a Soci\u00e1lnej pois\u0165ovni.<\/p>\n

    \u010cerpanie zo soci\u00e1lneho fondu a pr\u00edspevky<\/h2>\n

    Zo soci\u00e1lneho fondu sa v r\u00e1mci realiz\u00e1cie soci\u00e1lnej politiky podniku poskytuje zamestnancom pr\u00edspevok na:<\/p>\n

      \n
    • stravovanie zamestnancov nad rozsah stanoven\u00fd Z\u00e1konn\u00edkom pr\u00e1ce,<\/li>\n
    • na dopravu do zamestnania a sp\u00e4\u0165,<\/li>\n
    • \u00fa\u010das\u0165 na kult\u00farnych a \u0161portov\u00fdch podujatiach,<\/li>\n
    • na rekre\u00e1ciu a slu\u017eby, ktor\u00e9 zamestnanec vyu\u017e\u00edva na regener\u00e1ciu,<\/li>\n
    • zdravotn\u00fa starostlivos\u0165,<\/li>\n
    • soci\u00e1lnu v\u00fdpomoc a pe\u0148a\u017en\u00e9 p\u00f4\u017ei\u010dky,<\/li>\n
    • na doplnkov\u00e9 d\u00f4chodkov\u00e9 poistenie ,<\/li>\n
    • na \u010fal\u0161iu realiz\u00e1ciu podnikovej soci\u00e1lnej politiky v oblasti starostlivosti o zamestnancov.<\/li>\n<\/ul>\n

      V\u00fdnimky z \u010derpania SF<\/h2>\n

      Uveden\u00e9 pr\u00edspevky mo\u017eno poskytn\u00fa\u0165 zamestnancom, ale aj ich rodinn\u00fdm pr\u00edslu\u0161n\u00edkom (man\u017eel, man\u017eelka, nezaopatren\u00e9 deti) a poberate\u013eom najm\u00e4 starobn\u00fdch a invalidn\u00fdch d\u00f4chodkov, ak boli ku d\u0148u odchodu do d\u00f4chodku u zamestn\u00e1vate\u013ea v pracovnopr\u00e1vnom vz\u0165ahu.
      \nPod\u013ea novely \u00fa\u010dinnej od 1.1. 2008 je mo\u017en\u00e9 v KZ dohodn\u00fa\u0165 aj pr\u00edspevok na \u00fahradu n\u00e1kladov odborovej organiz\u00e1cie vynalo\u017een\u00fdch na spracovanie anal\u00fdz a expert\u00edz alebo in\u00fdch slu\u017eieb nevyhnutn\u00fdch na realiz\u00e1ciu kolekt\u00edvneho vyjedn\u00e1vania (max. 0,05 % zo z\u00e1kladu).
      \nProstriedky soci\u00e1lneho fondu nem\u00f4\u017eu by\u0165 pou\u017eit\u00e9 na \u00fa\u010dely odme\u0148ovania za pr\u00e1cu.<\/p>\n

      Soci\u00e1lny fond a da\u0148 z pr\u00edjmov<\/h2>\n

      Pr\u00edjmy zo soci\u00e1lneho fondu s\u00fa pova\u017eovan\u00e9 pod\u013ea z\u00e1kona o dani z pr\u00edjmov za pr\u00edjmy zo z\u00e1vislej \u010dinnosti, a preto sa zda\u0148uj\u00fa preddavkov\u00fdm sp\u00f4sobom tak ako in\u00e9 pr\u00edjmy zo z\u00e1vislej \u010dinnosti. Oslobodenie od dane sa t\u00fdka len tak\u00fdch plnen\u00ed zo SF, ktor\u00e9 aj vo v\u0161eobecnosti pod\u013ea z\u00e1kona o dani z pr\u00edjmov nie s\u00fa predmetom dane. Ide napr\u00edklad o hodnotu stravy poskytovanej zamestn\u00e1vate\u013eom zamestnancovi na spotrebu na pracovisku \u2013 t\u00fdka sa teda aj pr\u00edspevku zo SF.<\/p>\n","protected":false},"excerpt":{"rendered":"

      Soci\u00e1lny fond (SF) je zamestn\u00e1vate\u013e povinn\u00fd tvori\u0165 na financovanie soci\u00e1lnej politiky zamestnancov v zmysle z\u00e1kona \u010d. 152\/1994 Z. z. o soci\u00e1lnom fonde v znen\u00ed neskor\u0161\u00edch … <\/p>\n","protected":false},"author":14,"featured_media":24980,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[551,52],"tags":[],"class_list":["post-7933","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-podnikam","category-podnikanie"],"yoast_head":"\nSoci\u00e1lny fond, tvorba a pou\u017eitie soci\u00e1lneho fondu<\/title>\n<meta name=\"description\" content=\"Tvorba soci\u00e1lneho fondu, pou\u017eitie a \u010derpanie fondu a realiz\u00e1cia soci\u00e1lnej politiky. 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