{"id":62667,"date":"2025-01-20T10:26:21","date_gmt":"2025-01-20T09:26:21","guid":{"rendered":"https:\/\/news.autoskoly.sk\/?p=62667"},"modified":"2025-02-14T10:38:22","modified_gmt":"2025-02-14T09:38:22","slug":"ak-firma-pouziva-firemne-plug-in-hybridy-alebo-elektromobily-moze-rocne-usetrit-desiatky-tisic-eur-dovodom-su-nizsie-dane-a-nizsia-spotreba","status":"publish","type":"post","link":"https:\/\/www.autoskoly.sk\/news\/ak-firma-pouziva-firemne-plug-in-hybridy-alebo-elektromobily-moze-rocne-usetrit-desiatky-tisic-eur-dovodom-su-nizsie-dane-a-nizsia-spotreba\/","title":{"rendered":"Ak firma pou\u017e\u00edva firemn\u00e9 plug-in hybridy alebo elektromobily, m\u00f4\u017ee ro\u010dne u\u0161etri\u0165 desiatky tis\u00edc eur. D\u00f4vodom s\u00fa ni\u017e\u0161ie dane a ni\u017e\u0161ia spotreba."},"content":{"rendered":"

Od 1. janu\u00e1ra 2025 je pre firmy finan\u010dne v\u00fdhodnej\u0161ie, ak bud\u00fa ako slu\u017eobn\u00e9 aut\u00e1 pou\u017e\u00edva\u0165 plug-in hybridy alebo elektromobily. Pri vyu\u017e\u00edvan\u00ed auta aj na s\u00fakromn\u00e9 \u00fa\u010dely toti\u017e klesne takzvan\u00e1 da\u0148 z nepe\u0148a\u017en\u00e9ho pr\u00edjmu na polovicu doteraj\u0161ej hodnoty. Navy\u0161e plug-in hybridy aj elektromobily maj\u00fa men\u0161ie n\u00e1klady na prev\u00e1dzku, ke\u010f\u017ee spotrebuj\u00fa menej paliva a nahr\u00e1dzaj\u00fa ho lacnej\u0161ou elektrickou energiou. Ro\u010dn\u00e1 \u00faspora na jedno auto pri be\u017enom n\u00e1jazde m\u00f4\u017ee predstavova\u0165 viac ne\u017e 3 000 \u20ac, pri be\u017enej flotile desiatich \u00e1ut to predstavuje sumu vy\u0161etridsa\u0165tis\u00edc eur. Navy\u0161e plug-in hybridy aj elektromobily sa odpisuj\u00fa len 2 roky namiesto \u0161tandardn\u00fdch \u0161tyroch, \u010do zlep\u0161uje cash-flow firiem.<\/p>\n

Dvojit\u00fd benefit: Firma si zn\u00ed\u017ei n\u00e1klady a zamestnanca vyjde vyu\u017eitie firemn\u00e9ho auta menej<\/h2>\n

Ak firmy zva\u017euj\u00fa doplnenie firemnej flotily o nov\u00e9 slu\u017eobn\u00e9 aut\u00e1, je finan\u010dne v\u00fdhodnej\u0161ie zvoli\u0165 si plug-in hybrid alebo elektromobil. A to ako pre firmu samotn\u00fa, tak aj pre jej zamestnancov. To znamen\u00e1, \u017ee firemn\u00fd plug-in hybrid alebo elektromobil nielen zni\u017euje n\u00e1klady samotnej firme, ale funguje aj ako dodato\u010dn\u00fd benefit pre zamestnancov t\u00fdm, \u017ee ich vyu\u017e\u00edvanie auta vyjde odteraz lacnej\u0161ie.<\/p>\n

Od 1. 1. 2025 sa da\u0148 z nepe\u0148a\u017en\u00e9ho pr\u00edjmu, ktor\u00fa mus\u00ed plati\u0165 zamestnanec aj firma za pou\u017e\u00edvanie firemn\u00e9ho auta na slu\u017eobn\u00e9 \u00fa\u010dely, po\u010d\u00edta z 0,5 % obstar\u00e1vacej ceny auta namiesto dne\u0161n\u00e9ho 1 %. Pri cene plug-in hybridu 36 490 eur dosahuje ro\u010dn\u00fd rozdiel na daniach a odvodoch, ktor\u00e9 mus\u00ed zamestnanec plati\u0165 za mo\u017enos\u0165 vyu\u017e\u00edva\u0165 firemn\u00e9 auto, a\u017e 558 eur. Dane a odvody z nepe\u0148a\u017en\u00e9ho pr\u00edjmu, ktor\u00e9 plat\u00ed samotn\u00e1 firma, sa rovnako zni\u017euj\u00fa na polovicu, \u010do v tomto pr\u00edpade znamen\u00e1 \u00fasporu \u010fal\u0161\u00edch 623 eur ro\u010dne. Navy\u0161e pri n\u00e1jazde 30-tis\u00edc kilometrov ro\u010dne na palive firma u\u0161etr\u00ed \u010fal\u0161\u00edch 747 eur v z\u00e1vislosti od tarify pri odbere elektriny. To znamen\u00e1 celkov\u00fa \u00fasporu takmer 2 000 eur. Nehovoriac o tom, \u017ee \u010fal\u0161ie stovky eur u\u0161etr\u00ed na palive aj zamestnanec pri jeho s\u00fakromn\u00fdch cest\u00e1ch.<\/p>\n

Modelov\u00fd pr\u00edklad: Hybridn\u00fd pohon <\/em>Toyota C-HR Stylevs. jeho plug-in hybrid verzia<\/em><\/p>\n\n\n\n\n\n\n\n\n
Toyota C-HR Style<\/em><\/strong><\/td>\nAkciov\u00e1 cena k
\n1.1.2025<\/td>\n		Da\u0148 z\u00a0nepe\u0148a\u017en\u00e9ho pr\u00edjmu<\/td>\nDa\u0148 a\u00a0odvody zamestnanec<\/strong>
\n32,4 %<\/td>\n		\u00a0<\/strong>\u00daspora mesa\u010dne<\/strong><\/td>\n\u00daspora
\nro\u010dne <\/strong>\u00a0<\/strong><\/td>\n<\/tr>\n
2,0 HEV FWD<\/strong><\/td>\n32 590 \u20ac<\/td>\n1 %<\/td>\n325,90 \u20ac<\/td>\n32,40 %<\/td>\n105,59 \u20ac<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
PHEV<\/strong><\/td>\n36 490 \u20ac<\/td>\n0,50 %<\/td>\n182,45 \u20ac<\/td>\n32,40 %<\/td>\n59,11 \u20ac<\/td>\n46,48 \u20ac<\/strong><\/td>\n557,76 \u20ac<\/strong><\/td>\n<\/tr>\n
<\/td>\n<\/td>\n<\/td>\n<\/td>\nDa\u0148 a odvody zamestn\u00e1vate\u013e
\n<\/strong>36,2 %<\/td>\n		\u00daspora mesa\u010dne<\/strong><\/p>\n

\u00a0<\/strong><\/td>\n

\u00daspora
\nro\u010dne<\/strong><\/td>\n<\/tr>\n
<\/td>\n<\/td>\n<\/td>\n<\/td>\n36,2 %<\/td>\n117,98 \u20ac<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
<\/td>\n<\/td>\n<\/td>\n<\/td>\n36,2 %<\/td>\n66,05 \u20ac<\/td>\n51,93 \u20ac<\/strong><\/td>\n623,16 \u20ac<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

N\u00e1klady na pohonn\u00e9 hmoty pri 30 000 km ro\u010dne (spotreba 100 km denne, z toho 60 km EV)
\n<\/em>*Orienta\u010dn\u00e1 suma za 1 l benz\u00ednu
\n<\/em>**Vyr\u00e1tan\u00e9 pri nab\u00edjan\u00ed doma za be\u017en\u00fa dom\u00e1cu sadzbu<\/em><\/p>\n\n\n\n\n\n\n
Toyota C-HR Style<\/em><\/strong><\/td>\nSpotreba benz\u00ednu na 100 km<\/td>\nSpotreba kwh na
\n100 km<\/td>\n		Cena za 1l benz\u00ednu<\/td>\nCena kwh<\/td>\nN\u00e1klady na 100 km\/de\u0148<\/td>\nN\u00e1klady\/rok<\/td>\n\u00daspora ro\u010dne<\/td>\n<\/tr>\n
2,0 HEV FWD<\/strong><\/td>\n4,9<\/td>\n0<\/td>\n1,5 \u20ac*<\/td>\n0<\/td>\n7,35 \u20ac<\/td>\n2\u00a0205 \u20ac<\/td>\n<\/td>\n<\/tr>\n
PHEV<\/strong><\/td>\n1,96<\/td>\n12<\/td>\n1,5 \u20ac*<\/td>\n0,16 \u20ac**<\/td>\n4,86 \u20ac<\/td>\n1\u00a0458 \u20ac<\/td>\n747,00 \u20ac<\/strong><\/td>\n<\/tr>\n
<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\nCelkom \u00faspora ro\u010dne<\/em><\/strong><\/td>\n1 928 \u20ac<\/em><\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Pri elektromobile je \u00faspora e\u0161te vy\u0161\u0161ia<\/h2>\n

Da\u0148ov\u00fa \u00fasporu m\u00f4\u017eu firmy vyu\u017ei\u0165 naplno hne\u010f od 1. janu\u00e1ra 2025 pre v\u0161etky plug-in hybridy a elektromobily vo flotile. Pri plne elektrickom vozidle je pritom finan\u010dn\u00fd benefit najvy\u0161\u0161\u00ed. Ak firma nahrad\u00ed SUV na hybridn\u00fd pohon jeho plne elektrickou verziou, m\u00f4\u017ee predstavova\u0165 \u00faspora na pohonn\u00fdch hmot\u00e1ch takmer 1800 eur ro\u010dne (pri 30-tis\u00edc km) a spolu s ni\u017e\u0161\u00edmi da\u0148ami a odvodmi z nepe\u0148a\u017en\u00e9ho pr\u00edjmu sa finan\u010dn\u00e1 v\u00fdhoda pre firmu a zamestnanca spolu \u0161plh\u00e1 na vy\u0161e 3400 eur. Navy\u0161e zamestnanec pri elektromobile u\u0161etr\u00ed na spotrebe e\u0161te viac ako pri plug-in hybride.<\/p>\n

Modelov\u00fd pr\u00edklad: RAV4 v\u00a0hybridnej verzii vs. bZ4x s\u00a0plne elektrifikovan\u00fdm pohonom<\/em><\/p>\n

 <\/p>\n\n\n\n\n\n\n\n\n
RAV4 vs. bZ4x<\/em><\/strong><\/td>\nCena<\/em><\/td>\nDa\u0148 z\u00a0nepe\u0148a\u017en\u00e9ho pr\u00edjmu<\/td>\nDa\u0148 a\u00a0odvody zamestnanec<\/strong>
\n32,4 %<\/td>\n		\u00a0<\/strong>\u00daspora mesa\u010dne<\/strong><\/td>\n\u00daspora
\nro\u010dne <\/strong>\u00a0<\/strong><\/td>\n<\/tr>\n
RAV4 HEV AWD Executive<\/strong><\/td>\n45\u00a0790 \u20ac<\/td>\n1 %<\/td>\n457,9 \u20ac<\/td>\n32,4 %<\/td>\n148,36 \u20ac<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
bZ4x BEV AWD Executive<\/strong><\/td>\n51\u00a0590 \u20ac<\/td>\n0,5 %<\/td>\n257,95 \u20ac<\/td>\n32,4 %<\/td>\n83,58 \u20ac<\/td>\n64,78 \u20ac<\/strong><\/td>\n777,36 \u20ac<\/strong><\/td>\n<\/tr>\n
<\/td>\n<\/td>\n<\/td>\n<\/td>\nDa\u0148 a odvody zamestn\u00e1vate\u013e <\/strong>
\n36,2 %<\/td>\n		\u00a0<\/strong>\u00daspora mesa\u010dne<\/strong><\/td>\n\u00daspora
\nro\u010dne <\/strong>\u00a0<\/strong><\/td>\n<\/tr>\n
<\/td>\n<\/td>\n<\/td>\n<\/td>\n36,2 %<\/td>\n165,75 \u20ac<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
<\/td>\n<\/td>\n<\/td>\n<\/td>\n36,2 %<\/td>\n93,38 \u20ac<\/td>\n72,37 \u20ac<\/strong><\/td>\n868,44 \u20ac<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

N\u00e1klady na pohonn\u00e9 hmoty pri 30\u00a0000 km ro\u010dne
\n*Orienta\u010dn\u00e1 suma za 1 l benz\u00ednu
\n<\/em>**Vyr\u00e1tan\u00e9 pri nab\u00edjan\u00ed doma za be\u017en\u00fa dom\u00e1cu sadzbu<\/em><\/p>\n\n\n\n\n\n\n
RAV4 vs bZ4x<\/em><\/strong><\/p>\n

 <\/td>\n

Spotreba benz\u00ednu na 100 km<\/td>\nSpotreba kwh na
\n100 km<\/td>\n		Cena za 1l benz\u00ednu*<\/td>\nCena kwh<\/td>\nN\u00e1klady na 100 km\/de\u0148<\/td>\nN\u00e1klady\/rok<\/td>\n\u00daspora ro\u010dne<\/td>\n<\/tr>\n
RAV4 HEV AWD Executive<\/strong><\/td>\n5,9<\/td>\n0<\/td>\n1,5 \u20ac*<\/td>\n0 \u20ac<\/td>\n8,85<\/td>\n2655<\/td>\n<\/td>\n<\/tr>\n
bZ4x BEV AWD Executive<\/strong><\/td>\n0<\/td>\n18,1<\/td>\n0 \u20ac<\/td>\n0,16 \u20ac**<\/td>\n2,896<\/td>\n868,80<\/td>\n1\u00a0786,20 \u20ac<\/strong><\/td>\n<\/tr>\n
<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\nCelkom \u00faspora ro\u010dne<\/em><\/strong><\/td>\n3 432 \u20ac<\/em><\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Ako vznik\u00e1 \u00faspora pri vyu\u017e\u00edvan\u00ed plug-in hybridu alebo elektromobilu<\/h2>\n

Vyu\u017e\u00edvanie slu\u017eobn\u00e9ho auta na s\u00fakromn\u00e9 \u00fa\u010dely predstavuje pre zamestnanca nepe\u0148a\u017en\u00fd pr\u00edjem, ktor\u00fd sa v\u0161ak zda\u0148uje rovnak\u00fdm princ\u00edpom ako samotn\u00e1 v\u00fdplata. Tento nepe\u0148a\u017en\u00fd pr\u00edjem, po\u010d\u00edtan\u00fd z obstar\u00e1vacej ceny auta, vstupuje do v\u00fdpo\u010dtu vymeriavacieho z\u00e1kladu pre v\u00fdpo\u010det dane z pr\u00edjmu aj odvodov do Soci\u00e1lnej aj zdravotnej pois\u0165ovne. Pri zamestnancovi to znamen\u00e1 19 % da\u0148 z pr\u00edjmu a 13,4 % odvody do Soci\u00e1lnej aj zdravotnej pois\u0165ovne, \u010di\u017ee spolu 32,4 %. Firma ako zamestn\u00e1vate\u013e mus\u00ed z rovnak\u00e9ho z\u00e1kladu uhradi\u0165 36,2 % odvody do Soci\u00e1lnej aj zdravotnej pois\u0165ovne.<\/p>\n","protected":false},"excerpt":{"rendered":"

Od 1. janu\u00e1ra 2025 je pre firmy finan\u010dne v\u00fdhodnej\u0161ie, ak bud\u00fa ako slu\u017eobn\u00e9 aut\u00e1 pou\u017e\u00edva\u0165 plug-in hybridy alebo elektromobily. Pri vyu\u017e\u00edvan\u00ed auta aj na s\u00fakromn\u00e9 … <\/p>\n","protected":false},"author":1,"featured_media":62668,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[634],"tags":[1019,831,1023,1017,1022,1021,1018,833,396,1020],"class_list":["post-62667","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-auto-moto","tag-dan-z-nepenazneho-prijmu","tag-elektromobily","tag-esg","tag-firemne-auta","tag-firemne-benefity","tag-flotila-aut","tag-plug-in-hybridy","tag-prevadzkove-naklady","tag-toyota","tag-uspora-nakladov"],"yoast_head":"\nAk firma pou\u017e\u00edva firemn\u00e9 plug-in hybridy alebo elektromobily, m\u00f4\u017ee ro\u010dne u\u0161etri\u0165 desiatky tis\u00edc eur. 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