{"id":1276,"date":"2023-10-20T16:03:02","date_gmt":"2023-10-20T14:03:02","guid":{"rendered":"https:\/\/boomandsmart.com\/aky-je-rozdiel-medzi-evidovanym-a-registrovanym-rodinnym-podnikom\/"},"modified":"2023-10-20T16:03:02","modified_gmt":"2023-10-20T14:03:02","slug":"aky-je-rozdiel-medzi-evidovanym-a-registrovanym-rodinnym-podnikom","status":"publish","type":"post","link":"https:\/\/boomandsmart.com\/sk\/aky-je-rozdiel-medzi-evidovanym-a-registrovanym-rodinnym-podnikom\/","title":{"rendered":"Ak\u00fd je rozdiel medzi evidovan\u00fdm a registrovan\u00fdm rodinn\u00fdm podnikom?"},"content":{"rendered":"

 <\/p>\n

Novela z\u00e1kona \u010d. 112\/2018 Z. z. o\u00a0soci\u00e1lnej ekonomike a\u00a0soci\u00e1lnych podnikoch zaviedla nov\u00fd in\u0161tit\u00fat pr\u00e1vnick\u00fdch os\u00f4b, ktor\u00fdmi s\u00fa tzv. rodinn\u00e9 podniky (\u010falej aj \u201eRP\u201c<\/strong>). Pod\u013ea ich charakteru rozli\u0161ujeme medzi evidovan\u00fdmi a\u00a0registrovan\u00fdmi rodinn\u00fdmi podnikmi. Ak\u00fd je v\u0161ak medzi nimi rozdiel?<\/p>\n

Defini\u010dn\u00e9 znaky rodinn\u00e9ho podniku<\/strong><\/p>\n

V\u00a0prvom rade je potrebn\u00e9 uvies\u0165, \u017ee rodinn\u00fdm podnikom m\u00f4\u017eu by\u0165 tak obchodn\u00e9 spolo\u010dnosti, ako aj dru\u017estv\u00e1 \u010di fyzick\u00e9 osoby \u2013 podnikatelia. V\u017edy v\u0161ak mus\u00ed \u00eds\u0165 o\u00a0podnikate\u013eov pod\u013ea \u00a7 2 ods. 2 Obchodn\u00e9ho z\u00e1konn\u00edka.<\/strong><\/p>\n

Aby obchodn\u00e1 spolo\u010dnos\u0165 sp\u013a\u0148ala defini\u010dn\u00e9 znaky rodinn\u00e9ho podniku, mus\u00ed by\u0165 splnen\u00fd nasledovn\u00fd vz\u0165ah \u010dlenov rodiny k podniku:<\/p>\n

    \n
  1. najmenej dvaja \u010dlenovia spolo\u010dnej rodiny vykon\u00e1vaj\u00fa v\u00e4\u010d\u0161inu hlasovac\u00edch pr\u00e1v a najmenej jeden \u010dlen spolo\u010dnej rodiny je \u0161tatut\u00e1rnym org\u00e1nom alebo \u010dlenom \u0161tatut\u00e1rneho org\u00e1nu,<\/li>\n
  2. najmenej dvaja \u010dlenovia spolo\u010dnej rodiny maj\u00fa hospod\u00e1rsky prospech z podnikania obchodnej spolo\u010dnosti spolu viac ako 50 % zo zisku po zdanen\u00ed alebo<\/li>\n
  3. jeden \u010dlen spolo\u010dnej rodiny je jedin\u00fdm spolo\u010dn\u00edkom alebo jedin\u00fdm akcion\u00e1rom obchodnej spolo\u010dnosti a s\u00fa\u010dasne je jej \u0161tatut\u00e1rnym org\u00e1nom alebo \u010dlenom \u0161tatut\u00e1rneho org\u00e1nu a najmenej jeden in\u00fd \u010dlen spolo\u010dnej rodiny je \u0161tatut\u00e1rnym org\u00e1nom, \u010dlenom \u0161tatut\u00e1rneho org\u00e1nu, prokuristom alebo \u010dlenom dozornej rady tejto obchodnej spolo\u010dnosti alebo je v pracovnopr\u00e1vnom vz\u0165ahu s touto obchodnou spolo\u010dnos\u0165ou.<\/li>\n<\/ol>\n

    V\u00a0pr\u00edpade dru\u017estva s\u00fa po\u017eiadavky pre rodinn\u00fd podnik nasledovn\u00e9:<\/p>\n

      \n
    1. najmenej dvaja \u010dlenovia spolo\u010dnej rodiny vykon\u00e1vaj\u00fa v\u00e4\u010d\u0161inu hlasovac\u00edch pr\u00e1v a najmenej jeden \u010dlen spolo\u010dnej rodiny je \u0161tatut\u00e1rnym org\u00e1nom alebo \u010dlenom \u0161tatut\u00e1rneho org\u00e1nu alebo<\/li>\n
    2. najmenej dvaja \u010dlenovia spolo\u010dnej rodiny maj\u00fa hospod\u00e1rsky prospech z podnikania dru\u017estva spolu viac ako 50 % zo zisku po zdanen\u00ed.<\/li>\n<\/ol>\n

      Rodinn\u00fdm podnikom m\u00f4\u017ee by\u0165 aj fyzick\u00e1 osoba \u2013 podnikate\u013e, ak najmenej jeden \u010dlen spolo\u010dnej rodiny je s\u00a0t\u00fdmto podnikate\u013eom v pracovnopr\u00e1vnom vz\u0165ahu.<\/p>\n

      Z\u00e1kon samozrejme definuje aj to, ktor\u00ed \u010dlenovia rodiny sa pova\u017euj\u00fa za \u010dlenov spolo\u010dnej rodiny.<\/strong> S\u00fa nimi:<\/p>\n

        \n
      1. man\u017eelia,<\/li>\n
      2. pr\u00edbuzn\u00ed v priamom rade,<\/li>\n
      3. s\u00farodenci,<\/li>\n
      4. osoby navz\u00e1jom pr\u00edbuzn\u00e9 a\u017e do \u0161tvrt\u00e9ho stup\u0148a a ich man\u017eelia.<\/li>\n<\/ol>\n

        \u00a0<\/strong><\/p>\n

        Evidovan\u00fd rodinn\u00fd podnik<\/strong><\/p>\n

        Evidovan\u00fd rodinn\u00fd podnik predstavuje ak\u00fasi ni\u017e\u0161iu a form\u00e1lne menej n\u00e1ro\u010dn\u00fa formu rodinn\u00fdch podnikov. Ak teda podnik sp\u013a\u0148a defini\u010dn\u00e9 znaky rodinn\u00e9ho podniku, m\u00f4\u017ee by\u0165 z\u00a0vlastnej iniciat\u00edvy zaraden\u00fd do evidencie rodinn\u00fdch podnikov, ktor\u00fa vedie Ministerstvo pr\u00e1ce a\u00a0soci\u00e1lnych vec\u00ed Slovenskej republiky (\u010falej aj \u201eministerstvo pr\u00e1ce\u201c<\/strong>).<\/p>\n

        Pre \u00fa\u010del evidencie sl\u00fa\u017ei \u0161trukt\u00farovan\u00fd formul\u00e1r, ktor\u00fd pripravilo ministerstvo pr\u00e1ce a\u00a0ktor\u00fd mus\u00ed \u017eiadate\u013e doru\u010di\u0165 ministerstvu spolu s\u00a0pr\u00edslu\u0161n\u00fdmi pr\u00edlohami.\u00a0 Formul\u00e1r je dostupn\u00fd TU.<\/strong><\/a><\/p>\n

        Ministerstvo pr\u00e1ce n\u00e1sledne zarad\u00ed rodinn\u00fd podnik do evidencie rodinn\u00fdch podnikov odo d\u0148a podania \u00faplnej \u017eiadosti. Od tohto momentu je evidovan\u00fd rodinn\u00fd podnik opr\u00e1vnen\u00fd v p\u00edsomnom styku uv\u00e1dza\u0165 ozna\u010denie „rodinn\u00fd podnik“ alebo skratku „r. p.“ (napr\u00edklad XY, s.r.o., r.p.).<\/p>\n

        Ozna\u010denie \u201erodinn\u00fd podnik\u201c m\u00f4\u017ee by\u0165 na \u017eiados\u0165 subjektu zap\u00edsan\u00e9 do obchodn\u00e9ho registra. Nie je to v\u0161ak povinnos\u0165ou.<\/p>\n

         <\/p>\n

        Registrovan\u00fd rodinn\u00fd podnik<\/strong><\/p>\n

        Ak m\u00e1 podnikate\u013e chu\u0165 pusti\u0165 sa do boja s\u00a0byrokraciou, m\u00f4\u017ee svoj rodinn\u00fd podnik aj registrova\u0165. Registrovan\u00fd rodinn\u00fd podnik je teda podnik, ktor\u00fd prostredn\u00edctvom \u0161trukt\u00farovan\u00e9ho formul\u00e1ra ministerstva pr\u00e1ce po\u017eiada ministerstvo o\u00a0priznanie \u0161tat\u00fatu registrovan\u00e9ho rodinn\u00e9ho podniku. Formul\u00e1r je dostupn\u00fd TU.<\/strong><\/a><\/p>\n

        Podmienky na z\u00edskanie ako aj udr\u017eanie tohto \u0161tat\u00fatu, s\u00fa pr\u00edsnej\u0161ie, ako v\u00a0pr\u00edpade evidovan\u00fdch rodinn\u00fdch podnikov. \u017diadate\u013e o\u00a0registr\u00e1ciu napr\u00edklad mus\u00ed:<\/p>\n

          \n
        1. sp\u013a\u0148a\u0165 defini\u010dn\u00e9 znaky rodinn\u00e9ho podniku,<\/li>\n
        2. akt\u00edvne vykon\u00e1va\u0165 hospod\u00e1rsku \u010dinnos\u0165 a\u00a0o\u00a0tejto aktivite predlo\u017ei\u0165 pr\u00edslu\u0161n\u00e9 doklady,<\/li>\n
        3. ma\u0165 obligat\u00f3rne zriaden\u00fa radu rodinn\u00e9ho podniku<\/strong>, ktor\u00e1 je kolekt\u00edvnym org\u00e1nom rodinn\u00e9ho podniku a\u00a0ktorej vn\u00fatorn\u00fa organiz\u00e1ciu a fungovanie upravuje osobitn\u00fd dokument – \u0161tat\u00fat rady<\/strong> rodinn\u00e9ho podniku,<\/li>\n
        4. rada rodinn\u00e9ho podniku zasad\u00e1 najmenej jedenkr\u00e1t za kalend\u00e1rny rok; zo zasadnutia rady rodinn\u00e9ho podniku sa vyhotovuje z\u00e1pisnica, ktor\u00fa rodinn\u00fd podnik na po\u017eiadanie poskytne ministerstvu pr\u00e1ce,<\/li>\n
        5. ma\u0165 s\u00eddlo\/miesto podnikania na \u00fazem\u00ed Slovenskej republiky,<\/li>\n
        6. ma\u0165 z\u00e1kladn\u00fd dokument, ktor\u00fd obsahuje:<\/li>\n<\/ol>\n

          a) ur\u010denie percentu\u00e1lnej \u010dasti zisku po zdanen\u00ed, ktor\u00fa sa \u017eiadate\u013e zav\u00e4zuje pou\u017ei\u0165 pod\u013ea \u00a7 15f ods. 2 z\u00e1kona o soci\u00e1lnej ekonomike a soci\u00e1lnych podnikoch; toti\u017e registrovan\u00fd rodinn\u00fd podnik je povinn\u00fd najmenej 12% zo zisku po zdanen\u00ed pou\u017ei\u0165 na \u201eposilnenie svojich vn\u00fatorn\u00fdch vz\u0165ahov a vonkaj\u0161\u00edch vz\u0165ahov\u201c v obdob\u00ed do jedn\u00e9ho roka odo d\u0148a schv\u00e1lenia riadnej \u00fa\u010dtovnej z\u00e1vierky, ktorou bol preuk\u00e1zan\u00fd kladn\u00fd v\u00fdsledok hospod\u00e1renia, a to najm\u00e4 na<\/p>\n

            \n
          • vzdel\u00e1vanie \u010dlenov spolo\u010dnej rodiny,<\/li>\n
          • d\u00f4chodkov\u00e9 zabezpe\u010denie \u010dlenov spolo\u010dnej rodiny,<\/li>\n
          • rekrea\u010dn\u00e9 pobyty \u010dlenov spolo\u010dnej rodiny a zamestnancov registrovan\u00e9ho rodinn\u00e9ho podniku,<\/li>\n
          • zdravotn\u00fa starostlivos\u0165 o \u010dlenov spolo\u010dnej rodiny a zamestnancov registrovan\u00e9ho rodinn\u00e9ho podniku,<\/li>\n<\/ul>\n

            soci\u00e1lnu pomoc a starostlivos\u0165 o \u010dlenov spolo\u010dnej rodiny.<\/p>\n

            b) z\u00e1v\u00e4zok zos\u00fala\u010fovania riadiacich, obchodn\u00fdch, vlastn\u00edckych a rodinn\u00fdch vz\u0165ahov sp\u00f4sobom smeruj\u00facim k udr\u017eiavaniu a rozv\u00edjaniu rodinn\u00fdch v\u00e4zieb, k posil\u0148ovaniu rodinn\u00fdch hodn\u00f4t a kvality rodinn\u00e9ho \u017eivota a v\u0161estrann\u00e9ho rozvoja rodinnej hmotnej kult\u00fary a trad\u00edcie,<\/p>\n

            Registrovan\u00fd rodinn\u00fd podnik je povinn\u00fd v p\u00edsomnom styku uv\u00e1dza\u0165 ozna\u010denie „registrovan\u00fd rodinn\u00fd podnik“ alebo skratku „r.r.p.“.\u00a0Uveden\u00e9 ozna\u010denie si mus\u00ed registrovan\u00fd rodinn\u00fd podnik zap\u00edsa\u0165 do obchodn\u00e9ho registra, pri\u010dom n\u00e1vrh mus\u00ed poda\u0165 do troch mesiacov od priznania \u0161tat\u00fatu r.r.p.<\/p>\n

             <\/p>\n

            Zhrnutie:<\/strong><\/p>\n\n\n\n\n\n\n\n\n\n\n
            \u00a0<\/strong><\/td>\nPodnik<\/strong><\/td>\nEvidovan\u00fd rodinn\u00fd podnik<\/strong><\/td>\nRegistrovan\u00fd rodinn\u00fd podnik<\/strong><\/td>\n<\/tr>\n
            Povinnos\u0165 sp\u013a\u0148a\u0165 defini\u010dn\u00e9 znaky RP<\/td>\nNie<\/td>\n\u00c1no<\/td>\n\u00c1no<\/td>\n<\/tr>\n
            Povinnos\u0165 pou\u017e\u00edva\u0165 ozna\u010denie \u00a0RP v\u00a0p\u00edsomnom styku<\/td>\nNie, pou\u017e\u00edva len ozna\u010denie pr\u00e1vnej formy (napr. s.r.o.)<\/td>\nNie. Okrem pr\u00e1vnej formy sa m\u00f4\u017ee pou\u017e\u00edva\u0165 aj ozna\u010denie \u201er.p.\u201c<\/td>\n\u00c1no. Okrem pr\u00e1vnej formy sa mus\u00ed pou\u017e\u00edva\u0165 aj ozna\u010denie \u201er.r.p.\u201c<\/td>\n<\/tr>\n
            Povinnos\u0165 zap\u00edsa\u0165 ozna\u010denie \u00a0RP do obchodn\u00e9ho registra<\/td>\nNie<\/td>\nNie<\/td>\n\u00c1no<\/td>\n<\/tr>\n
            Lehota na z\u00e1pis ozna\u010denia RP do obchodn\u00e9ho registra<\/td>\nNie<\/td>\nNie<\/td>\n3 mesiace od priznania \u0161tat\u00fatu RP<\/td>\n<\/tr>\n
            Povinnos\u0165 zriadi\u0165 radu RP<\/td>\nNie<\/td>\nNie (je to mo\u017enos\u0165)<\/td>\n\u00c1no<\/td>\n<\/tr>\n
            Povinnos\u0165 na po\u017eiadanie predklada\u0165 ministerstvu z\u00e1pisnicu zo zasadnutia rady RP<\/td>\nNie<\/td>\n\u00c1no v\u00a0pr\u00edpade, ak je rada zriaden\u00e1<\/td>\n\u00c1no<\/td>\n<\/tr>\n
            Povinnos\u0165 pou\u017ei\u0165 zisk na z\u00e1konom stanoven\u00e9 \u00fa\u010dely<\/td>\nNie<\/td>\nNie<\/td>\n\u00c1no, vo v\u00fd\u0161ke najmenej 12 %<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

             <\/p>\n

            Z\u00e1ver:<\/strong><\/p>\n

            Za n\u00e1s m\u00f4\u017eeme uvies\u0165, \u017ee od pr\u00e1vnej \u00fapravy rodinn\u00fdch podnikov by sme \u010dakali viac. A\u00a0to z\u00a0toho d\u00f4vodu, \u017ee okrem form\u00e1lnych povinnost\u00ed \u0161tat\u00fat rodinn\u00e9ho podniku neprinesie podnikate\u013esk\u00fdm subjektom prakticky ni\u010d. Rodinn\u00e9 podniky nemaj\u00fa \u017eiadne \u00fa\u013eavy na daniach \u010di odvodoch, ani \u017eiadne v\u00fdnimky zo z\u00e1kazu neleg\u00e1lneho zamestn\u00e1vania a\u00a0neleg\u00e1lnej pr\u00e1ce (okrem v\u0161eobecn\u00e9ho ustanovenia \u00a7 2a z\u00e1kona \u010d. 82\/2005 Z. z. o\u00a0neleg\u00e1lnej pr\u00e1ci\u00a0 neleg\u00e1lnom zamestn\u00e1van\u00ed).<\/p>\n

            Motiv\u00e1cia subjektov evidova\u0165\/registrova\u0165 sa ako rodinn\u00fd podnik je a\u00a0pod\u013ea n\u00e1\u0161ho n\u00e1zoru aj bude ve\u013emi obmedzen\u00e1. Sved\u010d\u00ed o\u00a0tom aj skuto\u010dnos\u0165, \u017ee inform\u00e1cie o\u00a0po\u010dte registrovan\u00fdch \u010di evidovan\u00fdch podnikate\u013eov ako rodinn\u00fdch podnikov, by ste na str\u00e1nke ministerstva pr\u00e1ce h\u013eadali m\u00e1rne.<\/p>\n","protected":false},"excerpt":{"rendered":"

              Novela z\u00e1kona \u010d. 112\/2018 Z. z. o\u00a0soci\u00e1lnej ekonomike a\u00a0soci\u00e1lnych podnikoch zaviedla nov\u00fd in\u0161tit\u00fat pr\u00e1vnick\u00fdch os\u00f4b, ktor\u00fdmi s\u00fa tzv. rodinn\u00e9 podniky (\u010falej aj \u201eRP\u201c). Pod\u013ea ich charakteru rozli\u0161ujeme medzi evidovan\u00fdmi a\u00a0registrovan\u00fdmi rodinn\u00fdmi podnikmi. Ak\u00fd je v\u0161ak medzi nimi rozdiel? Defini\u010dn\u00e9 znaky rodinn\u00e9ho podniku V\u00a0prvom rade je potrebn\u00e9 uvies\u0165, \u017ee rodinn\u00fdm podnikom m\u00f4\u017eu by\u0165 tak obchodn\u00e9…<\/p>\n","protected":false},"author":3,"featured_media":1277,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1276","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized-sk"],"yoast_head":"Ak\u00fd je rozdiel medzi evidovan\u00fdm a registrovan\u00fdm rodinn\u00fdm podnikom? - BOOM & SMART<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/boomandsmart.com\/aky-je-rozdiel-medzi-evidovanym-a-registrovanym-rodinnym-podnikom\/\" \/>\n<meta property=\"og:locale\" content=\"sk_SK\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Ak\u00fd je rozdiel medzi evidovan\u00fdm a registrovan\u00fdm rodinn\u00fdm podnikom? - BOOM & SMART\" \/>\n<meta property=\"og:description\" content=\"  Novela z\u00e1kona \u010d. 112\/2018 Z. z. o\u00a0soci\u00e1lnej ekonomike a\u00a0soci\u00e1lnych podnikoch zaviedla nov\u00fd in\u0161tit\u00fat pr\u00e1vnick\u00fdch os\u00f4b, ktor\u00fdmi s\u00fa tzv. rodinn\u00e9 podniky (\u010falej aj \u201eRP\u201c). Pod\u013ea ich charakteru rozli\u0161ujeme medzi evidovan\u00fdmi a\u00a0registrovan\u00fdmi rodinn\u00fdmi podnikmi. Ak\u00fd je v\u0161ak medzi nimi rozdiel? 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