{"id":6636,"date":"2022-10-17T09:51:29","date_gmt":"2022-10-17T07:51:29","guid":{"rendered":"https:\/\/www.moore-bdr.sk\/?p=6636"},"modified":"2022-10-31T10:58:20","modified_gmt":"2022-10-31T08:58:20","slug":"pri-zapojeni-pribuznych-do-podnikania-je-potrebny-racionalny-pristup-5-cast","status":"publish","type":"post","link":"https:\/\/www.moore-bdr.sk\/de\/pri-zapojeni-pribuznych-do-podnikania-je-potrebny-racionalny-pristup-5-cast\/","title":{"rendered":"Pri zapojen\u00ed pr\u00edbuzn\u00fdch do podnikania je potrebn\u00fd racion\u00e1lny pr\u00edstup (5. \u010das\u0165)"},"content":{"rendered":"

[vc_row][vc_column][vc_column_text]<\/p>\n

S\u00fa\u010das\u0165ou genera\u010dnej v\u00fdmeny v rodinnej firme je zamestn\u00e1vanie rodinn\u00fdch pr\u00edslu\u0161n\u00edkov, ktor\u00e9 \u010dasto ovplyv\u0148uj\u00fa aj em\u00f3cie.<\/p>\n

\"\"<\/p>\n

Ma\u0165 rodinn\u00fdch pr\u00edslu\u0161n\u00edkov na \u201ev\u00fdplatnej p\u00e1ske\u201c je nesmierna zodpovednos\u0165, ktor\u00e1 pri spr\u00e1vne nastavenom syst\u00e9me a\u00a0dobr\u00fdch rodinn\u00fdch vz\u0165ahoch m\u00f4\u017ee by\u0165 ve\u013ekou v\u00fdhodou, ale aj ve\u013ekou nev\u00fdhodou a\u00a0z\u00e1\u0165a\u017eou.<\/p>\n

Je potrebn\u00e9 rozli\u0161ova\u0165 a\u00a0n\u00e1js\u0165 hranicu medzi rodinn\u00fdmi a\u00a0pracovn\u00fdmi vz\u0165ahmi.\u00a0<\/strong>\u00a0Ide o\u00a0dve \u00faplne odli\u0161n\u00e9 \u201ein\u0161tit\u00facie\u201c, ktor\u00e9 funguj\u00fa na rozdielnych princ\u00edpoch. Ak napr\u00edklad syn oklame otca v\u00a0r\u00e1mci rodiny, z\u00a0poz\u00edcie rodinn\u00e9ho pr\u00edslu\u0161n\u00edka je potrebn\u00e9 k\u00a0tomu pristupova\u0165 rozdielne, ako ke\u010f syn oklame otca v\u00a0r\u00e1mci podniku z\u00a0poz\u00edcie zamestnanca alebo spolo\u010dn\u00edka.<\/p>\n

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<\/div>\n<\/div>\n

Tie\u017e sa m\u00f4\u017ee sta\u0165, \u017ee zakladate\u013e rodinn\u00e9ho podniku bude nato\u013eko oddan\u00fd svojej v\u00edzii anga\u017eovanosti svojich potomkov do rodinn\u00e9ho podnikania, \u017ee dan\u00e9 rozhodnutie vykon\u00e1 z poz\u00edcie rodi\u010da bez zv\u00e1\u017eenia v\u0161etk\u00fdch racion\u00e1lnych faktorov ako by to urobil pri cudzej osobe z poz\u00edcie podnikate\u013ea. Napr\u00edklad potomkovia z\u00edskaj\u00fa pr\u00edli\u0161 r\u00fdchlo vysok\u00e9 postavenie v rodinnej firme bez ich adekv\u00e1tnych sk\u00fasenost\u00ed. Z toho d\u00f4vodu je potrebn\u00e9, aby sa zakladate\u013e v z\u00e1ujme rodinn\u00e9ho podnikania odosobnil od rodinn\u00fdch vz\u0165ahov, ale z\u00e1rove\u0148 \u00a0bol v pr\u00edpade z\u00e1ujmu potomkov pripraven\u00fd aj na zmeny, ktor\u00e9 nov\u00e1 gener\u00e1cia do rodinnej firmy prinesie.<\/p>\n

Ur\u010dit\u00fa flexibilitu do zamestn\u00e1vania rodinn\u00fdch pr\u00edslu\u0161n\u00edkov prin\u00e1\u0161aj\u00fa aj\u00a0zmeny v\u00a0aktu\u00e1lnej legislat\u00edve<\/strong>. Z\u00a0da\u0148ov\u00e9ho poh\u013eadu Ministerstvo financi\u00ed SR vydalo usmernenie, pod\u013ea ktor\u00e9ho sa za kontrolovan\u00fa transakciu v\u0161eobecne nepova\u017euje z\u00e1visl\u00e1 \u010dinnos\u0165, z ktorej pr\u00edjmy s\u00fa pr\u00edjmami pod\u013ea \u00a7 5 z\u00e1kona o dani z pr\u00edjmov. A to bez oh\u013eadu na to, \u010di je vykon\u00e1van\u00e1 zamestnancom z\u00e1vislej osoby, spolo\u010dn\u00edkom alebo konate\u013eom. V\u00a0tom istom znen\u00ed sa toto opatrenie \u00a0dostalo aj do n\u00e1vrhu novely z\u00e1kona o\u00a0dani z\u00a0pr\u00edjmov\u00a0 s\u00a0\u00fa\u010dinnos\u0165ou od 1. 1. 2023.<\/p>\n

Ak rodinn\u00fd pr\u00edslu\u0161n\u00edk \u201evypom\u00e1ha\u201c v rodinnej firme bez pracovnej zmluvy, po novom to pre rodinn\u00fd podnik nemus\u00ed by\u0165 probl\u00e9m. Pod\u013ea z\u00e1kona o neleg\u00e1lnej pr\u00e1ci a neleg\u00e1lnom zamestn\u00e1van\u00ed od 1. 1. 2020 plat\u00ed, \u017ee neleg\u00e1lnou pr\u00e1cou nie je, ak pre pr\u00e1vnick\u00fa osobu, ktor\u00e1 je spolo\u010dnos\u0165ou s ru\u010den\u00edm obmedzen\u00fdm, a m\u00e1 najviac jedn\u00e9ho spolo\u010dn\u00edka, ktor\u00fd je fyzickou osobou, vykon\u00e1va pr\u00e1cu pr\u00edbuzn\u00fd v priamom rade, s\u00farodenec alebo man\u017eel tejto fyzickej osoby alebo tohto spolo\u010dn\u00edka, ak tento pr\u00edbuzn\u00fd v priamom rade, s\u00farodenec alebo man\u017eel je d\u00f4chodkovo poisten\u00fd, je poberate\u013eom d\u00f4chodku alebo je \u017eiakom alebo \u0161tudentom do 26 rokov veku.<\/p>\n

Od 1. 1. 2023 sa t\u00e1to v\u00fdnimka roz\u0161iruje aj na spolo\u010dnosti s ru\u010den\u00edm obmedzen\u00fdm s dvomi spolo\u010dn\u00edkmi, av\u0161ak t\u00edto spolo\u010dn\u00edci musia by\u0165 pr\u00edbuzn\u00fdmi v priamom rade, s\u00farodencami alebo man\u017eelmi.<\/p>\n

[\/vc_column_text][vc_column_text]\u010cl\u00e1nok vy\u0161iel aj na blogu SME: https:\/\/blog.sme.sk\/kino\/ekonomika\/rodinne-firmy-pri-zapojeni-pribuznych-do-podnikania-je-potrebny-racionalny-pristup-5-cast<\/a>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text el_class=“biele“ css=“.vc_custom_1647589141373{padding-top: 20px !important;padding-right: 20px !important;padding-bottom: 20px !important;padding-left: 20px !important;background-color: #004c6c !important;}“]<\/i> V pr\u00edpade ot\u00e1zok n\u00e1s nev\u00e1hajte kontaktova\u0165<\/a><\/span>[\/vc_column_text][vc_empty_space][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"

[vc_row][vc_column][vc_column_text] S\u00fa\u010das\u0165ou genera\u010dnej v\u00fdmeny v rodinnej firme je zamestn\u00e1vanie rodinn\u00fdch pr\u00edslu\u0161n\u00edkov, ktor\u00e9 \u010dasto ovplyv\u0148uj\u00fa aj em\u00f3cie. Ma\u0165 rodinn\u00fdch pr\u00edslu\u0161n\u00edkov na \u201ev\u00fdplatnej p\u00e1ske\u201c je nesmierna zodpovednos\u0165, ktor\u00e1 pri spr\u00e1vne nastavenom syst\u00e9me a\u00a0dobr\u00fdch rodinn\u00fdch vz\u0165ahoch m\u00f4\u017ee by\u0165 ve\u013ekou v\u00fdhodou, ale aj ve\u013ekou nev\u00fdhodou a\u00a0z\u00e1\u0165a\u017eou. Je potrebn\u00e9 rozli\u0161ova\u0165 a\u00a0n\u00e1js\u0165 hranicu medzi rodinn\u00fdmi a\u00a0pracovn\u00fdmi vz\u0165ahmi.\u00a0\u00a0Ide o\u00a0dve \u00faplne odli\u0161n\u00e9 \u201ein\u0161tit\u00facie\u201c,…<\/p>\n","protected":false},"author":1,"featured_media":6637,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[39,20,9],"tags":[],"class_list":{"0":"post-6636","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","6":"hentry","7":"category-39","8":"category-aktualnezdielneprf","9":"category-novinky","11":"category-20","12":"category-9","13":"description-off"},"yoast_head":"\nPri zapojen\u00ed pr\u00edbuzn\u00fdch do podnikania je potrebn\u00fd racion\u00e1lny pr\u00edstup<\/title>\n<meta name=\"description\" content=\"S\u00fa\u010das\u0165ou genera\u010dnej v\u00fdmeny v rodinnej firme je zamestn\u00e1vanie 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