{"id":9746,"date":"2026-03-07T09:56:44","date_gmt":"2026-03-07T09:56:44","guid":{"rendered":"https:\/\/global-business-recruiting.de\/?page_id=9746"},"modified":"2026-03-29T12:38:50","modified_gmt":"2026-03-29T12:38:50","slug":"vyhybanie-sa-fiktivnemu-zamestnaniu","status":"publish","type":"page","link":"https:\/\/global-business-recruiting.de\/sk\/wissen\/scheinselbstaendigkeit-vermeiden\/","title":{"rendered":"Zamestn\u00e1vanie subdod\u00e1vate\u013eov: Ako sa vyhn\u00fa\u0165 fikt\u00edvnej samostatnej z\u00e1robkovej \u010dinnosti"},"content":{"rendered":"<section class=\"l-section wpb_row height_custom\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_grid cols_1 laptops-cols_inherit tablets-cols_inherit mobiles-cols_1 valign_top type_default stacking_default\"><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><article>Klienti, ktor\u00ed vyu\u017e\u00edvaj\u00fa subdod\u00e1vate\u013eov na z\u00e1klade zmluvy o dielo alebo extern\u00fdch poskytovate\u013eov slu\u017eieb, by sa mali za ka\u017ed\u00fa cenu vyhn\u00fa\u0165 takzvanej fikt\u00edvnej samostatnej z\u00e1robkovej \u010dinnosti. \u010casto sa st\u00e1va, \u017ee spolo\u010dnosti poveria v\u00fdkonom ur\u010dit\u00fdch \u010dinnost\u00ed extern\u00fa spolo\u010dnos\u0165 ako subdod\u00e1vate\u013ea namiesto vlastn\u00fdch zamestnancov. Je d\u00f4le\u017eit\u00e9, aby klienti od za\u010diatku organizovali spolupr\u00e1cu tak, aby sa vyl\u00fa\u010dila fikt\u00edvna samostatn\u00e1 z\u00e1robkov\u00e1 \u010dinnos\u0165.<\/p>\n<h2>Ako je definovan\u00e1 fikt\u00edvna samostatn\u00e1 z\u00e1robkov\u00e1 \u010dinnos\u0165?<\/h2>\n<p>Pojem \"fikt\u00edvna samostatn\u00e1 z\u00e1robkov\u00e1 \u010dinnos\u0165\" sa pou\u017e\u00edva vtedy, ke\u010f sa zmluvn\u00fd vz\u0165ah s \u00fadajne samostatne z\u00e1robkovo \u010dinnou osobou v skuto\u010dnosti uk\u00e1\u017ee ako samostatn\u00e1 z\u00e1robkov\u00e1 \u010dinnos\u0165.<span>\u00a0<\/span><strong>z\u00e1visl\u00e1 pr\u00e1ca<\/strong><span>\u00a0<\/span>sa uk\u00e1\u017ee, \u017ee ide o z\u00e1visl\u00e9 zamestnanie. Je to tak v\u017edy, ak \u0161pecifick\u00e1 povaha skuto\u010dnej spolupr\u00e1ce sp\u013a\u0148a znaky z\u00e1vislej pr\u00e1ce, ak sa na \u0148u pozer\u00e1 ako na celok.<\/p>\n<p>Rozhoduj\u00facim krit\u00e9riom na rozl\u00ed\u0161enie samostatnej z\u00e1robkovej \u010dinnosti od fikt\u00edvnej samostatnej z\u00e1robkovej \u010dinnosti je<span>\u00a0<\/span><strong>Skuto\u010dn\u00e9 vykon\u00e1vanie spolupr\u00e1ce<\/strong>. Aby bolo mo\u017en\u00e9 pos\u00fadi\u0165, \u010di ide o samostatn\u00fa z\u00e1robkov\u00fa \u010dinnos\u0165 alebo fikt\u00edvnu samostatn\u00fa z\u00e1robkov\u00fa \u010dinnos\u0165, mus\u00ed sa \u010dinnos\u0165 pos\u00fadi\u0165 ako celok.<\/p>\n<div><strong>D\u00f4le\u017eit\u00e9:<\/strong><span>\u00a0<\/span>Ak existuj\u00fa dostato\u010dn\u00e9 n\u00e1znaky fikt\u00edvnej samostatnej z\u00e1robkovej \u010dinnosti, zmluvn\u00e9 ozna\u010denie ako samostatn\u00e1 z\u00e1robkov\u00e1 spolupr\u00e1ca nie je rozhoduj\u00face. Ak skuto\u010dn\u00e1 spolupr\u00e1ca obsahuje dostato\u010dn\u00e9 znaky fikt\u00edvnej samostatnej z\u00e1robkovej \u010dinnosti, objedn\u00e1vate\u013e sa nem\u00f4\u017ee odvol\u00e1va\u0165 na skuto\u010dnos\u0165, \u017ee pr\u00e1ca bola zmluvne dohodnut\u00e1 ako samostatn\u00e1.<\/div>\n<h2>Krit\u00e9ri\u00e1: Samostatne z\u00e1robkovo \u010dinn\u00e9 osoby vs. fikt\u00edvne samostatne z\u00e1robkovo \u010dinn\u00e9 osoby<\/h2>\n<table>\n<tbody>\n<tr>\n<th>\u2705 Krit\u00e9ri\u00e1 pre samostatn\u00fa z\u00e1robkov\u00fa \u010dinnos\u0165<\/th>\n<th>\u26a0\ufe0f Charakteristika fikt\u00edvnej samostatnej z\u00e1robkovej \u010dinnosti<\/th>\n<\/tr>\n<tr>\n<td>Zhotovite\u013e nie je viazan\u00fd pokynmi pre Objedn\u00e1vate\u013ea<\/td>\n<td>\u00dapln\u00e1 integr\u00e1cia do obchodnej organiz\u00e1cie klienta<\/td>\n<\/tr>\n<tr>\n<td>Klient neur\u010duje pevn\u00fd pracovn\u00fd \u010das<\/td>\n<td>Trval\u00e1 \u010dinnos\u0165 len pre jedn\u00e9ho klienta<\/td>\n<\/tr>\n<tr>\n<td>Dod\u00e1vate\u013e nie je alebo je len \u0165a\u017eko integrovan\u00fd do obchodnej organiz\u00e1cie objedn\u00e1vate\u013ea<\/td>\n<td>Povinnos\u0165 dodr\u017eiava\u0165 pokyny klienta<\/td>\n<\/tr>\n<tr>\n<td>Dod\u00e1vate\u013e pracuje aj pre in\u00fdch klientov<\/td>\n<td>\u0160pecifik\u00e1cia konkr\u00e9tneho pracovn\u00e9ho \u010dasu zo strany klienta<\/td>\n<\/tr>\n<tr>\n<td>Dod\u00e1vate\u013e kon\u00e1 externe ako nez\u00e1visl\u00fd dod\u00e1vate\u013e<\/td>\n<td>Zhotovite\u013e bude nosi\u0165 pracovn\u00fd odev Objedn\u00e1vate\u013ea<\/td>\n<\/tr>\n<tr>\n<td>Zhotovite\u013e zn\u00e1\u0161a vlastn\u00e9 podnikate\u013esk\u00e9 riziko<\/td>\n<td>Zhotovite\u013e nesmie navonok vystupova\u0165 ako nez\u00e1visl\u00e1 spolo\u010dnos\u0165<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td>Zhotovite\u013e nenesie \u017eiadne vlastn\u00e9 podnikate\u013esk\u00e9 riziko<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Oba zoznamy krit\u00e9ri\u00ed by sa nemali pova\u017eova\u0165 za vy\u010derp\u00e1vaj\u00face - m\u00f4\u017eu sa doplni\u0165 \u010fal\u0161ie charakteristiky. \u010cinnos\u0165 sa m\u00e1 klasifikova\u0165 ako samostatne z\u00e1robkov\u00e1 \u010dinnos\u0165 alebo fikt\u00edvna samostatne z\u00e1robkov\u00e1 \u010dinnos\u0165, ak je to zrejm\u00e9 z<span>\u00a0<\/span><strong>Celkov\u00e9 hodnotenie krit\u00e9ri\u00ed<\/strong><span>\u00a0<\/span>v\u00fdsledky.<\/p>\n<h2>Mo\u017enos\u0165 presk\u00famania prostredn\u00edctvom postupu ur\u010denia stavu<\/h2>\n<p>Na kontrolu, \u010di ide o samostatn\u00fa z\u00e1robkov\u00fa \u010dinnos\u0165 alebo z\u00e1visl\u00fa pr\u00e1cu, je mo\u017en\u00e9 vypracova\u0165 tzv.<span>\u00a0<\/span><strong>Postup ur\u010denia stavu<\/strong><span>\u00a0<\/span>s nemeck\u00fdm feder\u00e1lnym syst\u00e9mom d\u00f4chodkov\u00e9ho poistenia. V tomto konan\u00ed sa objas\u0148uje status soci\u00e1lneho poistenia. Ak objedn\u00e1vate\u013e alebo zhotovite\u013e nes\u00fahlas\u00ed s rozhodnut\u00edm prijat\u00fdm v konan\u00ed o ur\u010den\u00ed statusu, je mo\u017en\u00e9 proti nemu poda\u0165 n\u00e1mietku.<\/p>\n<h2>Ak\u00e9 s\u00fa d\u00f4sledky fikt\u00edvnej samostatnej z\u00e1robkovej \u010dinnosti?<\/h2>\n<p>Ak sa n\u00e1sledne uk\u00e1\u017ee, \u017ee dod\u00e1vate\u013e nie je \u201eskuto\u010dnou\" samostatne z\u00e1robkovo \u010dinnou osobou, ale fikt\u00edvnou samostatne z\u00e1robkovo \u010dinnou osobou, potom mus\u00ed by\u0165 \u00fadajne samostatne z\u00e1robkovo \u010dinn\u00e1 osoba uznan\u00e1 za<span>\u00a0<\/span><strong>Zamestnanec<\/strong><span>\u00a0<\/span>klienta a bude<span>\u00a0<\/span><strong>podliehaj\u00fa pr\u00edspevkom na soci\u00e1lne zabezpe\u010denie<\/strong>. Klientovi preto hrozia vysok\u00e9 sp\u00e4tn\u00e9 platby v r\u00e1mci soci\u00e1lneho zabezpe\u010denia. \u00damyseln\u00e9 neplatenie pr\u00edspevkov na soci\u00e1lne zabezpe\u010denie je dokonca nez\u00e1konn\u00e9 pod\u013ea<span>\u00a0<\/span><strong>\u00a7 266a StGB trestn\u00e9<\/strong>.<\/p>\n<p>Oddelene od klasifik\u00e1cie pod\u013ea pr\u00e1va soci\u00e1lneho zabezpe\u010denia je potrebn\u00e9 pos\u00fadi\u0165, \u010di si fikt\u00edvna samostatne z\u00e1robkovo \u010dinn\u00e1 osoba m\u00f4\u017ee n\u00e1rokova\u0165 aj pr\u00e1va zamestnanca, ako je platen\u00e1 dovolenka, pokra\u010dovanie vypl\u00e1cania mzdy v pr\u00edpade choroby alebo ochrana pred prepusten\u00edm. V pr\u00edpade pochybnost\u00ed mus\u00ed o tom rozhodn\u00fa\u0165 s\u00fad.<\/p>\n<h2>Kontroln\u00fd zoznam: Ako sa m\u00f4\u017eete vyhn\u00fa\u0165 fikt\u00edvnej samostatnej z\u00e1robkovej \u010dinnosti hne\u010f od za\u010diatku?<\/h2>\n<p>Ak na ur\u010dit\u00e9 \u010dinnosti vyu\u017e\u00edvate subdod\u00e1vate\u013eov alebo extern\u00fdch pracovn\u00edkov, mali by ste na to dba\u0165 od za\u010diatku a organizova\u0165 spolupr\u00e1cu tak, aby i\u0161lo o \u201eskuto\u010dn\u00fa\" samostatn\u00fa z\u00e1robkov\u00fa \u010dinnos\u0165.<\/p>\n<p><strong>Z\u00e1kazn\u00edk by nemal diktova\u0165 dod\u00e1vate\u013eovi:<\/strong><\/p>\n<ul>\n<li>Nestanovujte pevn\u00fd pracovn\u00fd \u010das<\/li>\n<li>Nepride\u013eujte trval\u00e9 pracovn\u00e9 miesto v spolo\u010dnosti<\/li>\n<li>Nevypl\u00e1cajte pevn\u00fd mesa\u010dn\u00fd plat, ale odme\u0148te ho pod\u013ea jeho slu\u017eby alebo pracovn\u00e9ho v\u00fdkonu.<\/li>\n<\/ul>\n<p><strong>Objedn\u00e1vatelia by tie\u017e nemali zav\u00e4zova\u0165 dod\u00e1vate\u013eov, aby tak robili:<\/strong><\/p>\n<ul>\n<li>\u017ee mus\u00ed dodr\u017eiava\u0165 v\u0161etky pokyny klienta<\/li>\n<li>\u017ee m\u00f4\u017ee pracova\u0165 len pre jedn\u00e9ho klienta<\/li>\n<li>\u017ee svoju pr\u00e1cu mus\u00ed vykon\u00e1va\u0165 v odeve z\u00e1kazn\u00edka<\/li>\n<\/ul>\n<p>Vo v\u0161eobecnosti by klienti mali zabezpe\u010di\u0165, aby dod\u00e1vate\u013e nebol za\u010dlenen\u00fd do organiz\u00e1cie spolo\u010dnosti ako zamestnanec a aby navonok nevystupoval ako zamestnanec klienta.<\/p>\n<h2>Z\u00e1ver<\/h2>\n<p>Ak sa uk\u00e1\u017ee, \u017ee spolupr\u00e1ca so subdod\u00e1vate\u013eom je pseudo samostatnou z\u00e1robkovou \u010dinnos\u0165ou, objedn\u00e1vate\u013e sa nem\u00f4\u017ee odvol\u00e1va\u0165 na skuto\u010dnos\u0165, \u017ee v zmluve so subdod\u00e1vate\u013eom sa uv\u00e1dza, \u017ee pr\u00e1ca bola vykonan\u00e1 nez\u00e1visle. Rozhoduj\u00face je, \u010di sa skuto\u010dn\u00e1 spolupr\u00e1ca ako celok m\u00e1 posudzova\u0165 ako z\u00e1visl\u00e1 pr\u00e1ca.<\/p>\n<p>Falo\u0161n\u00e9 samostatne z\u00e1robkovo \u010dinn\u00e9 osoby sa maj\u00fa klasifikova\u0165 ako z\u00e1visl\u00ed zamestnanci, za ktor\u00fdch mus\u00ed klient plati\u0165 pr\u00edspevky na soci\u00e1lne zabezpe\u010denie. Za ur\u010dit\u00fdch okolnost\u00ed si fikt\u00edvna samostatne z\u00e1robkovo \u010dinn\u00e1 osoba m\u00f4\u017ee dokonca uplat\u0148ova\u0165 \u010fal\u0161ie pr\u00e1va zamestnanca.<\/p>\n<div><strong>Takto Global Business Recruiting chr\u00e1ni svojich klientov:<\/strong><span>\u00a0<\/span>V\u0161etci subdod\u00e1vatelia sa zamestn\u00e1vaj\u00fa na z\u00e1klade pr\u00e1vne vyhovuj\u00facich zml\u00fav o dielo a pracovnej zmluve, ktor\u00e9 vyprac\u00favaj\u00fa pr\u00e1vnici. \u0160trukt\u00fara zmluvy zabezpe\u010duje, aby skuto\u010dn\u00e1 spolupr\u00e1ca sp\u013a\u0148ala znaky skuto\u010dnej samostatnej z\u00e1robkovej \u010dinnosti - a aby nedoch\u00e1dzalo k pseudosamozamestn\u00e1vaniu.<span>\u00a0<\/span><a href=\"https:\/\/global-business-recruiting.de\/sk\/dopyt\/\">Op\u00fdtajte sa teraz nez\u00e1v\u00e4zne \u2192<\/a><\/div>\n<h2>S\u00favisiace \u010dl\u00e1nky<\/h2>\n<ul>\n<li><a href=\"https:\/\/global-business-recruiting.de\/sk\/poznat\/prenajom-pracovnej-sily-vs-subdodavky\/\">Do\u010dasn\u00e9 zamestn\u00e1vanie vs. subdod\u00e1vky - rozdiely a diferencie<\/a><\/li>\n<li><a href=\"https:\/\/global-business-recruiting.de\/sk\/poznat\/generalny-dodavatel-subdodavatel\/\">Gener\u00e1lny dod\u00e1vate\u013e vs. subdod\u00e1vate\u013e - pr\u00e1va a povinnosti<\/a><\/li>\n<li><a href=\"https:\/\/global-business-recruiting.de\/sk\/poznat\/certifikat-a1\/\">Certifik\u00e1t A1 - povinn\u00fd pri vyslan\u00ed do zahrani\u010dia<\/a><\/li>\n<li><a href=\"https:\/\/global-business-recruiting.de\/sk\/sluzby\/pracovna-zmluva\/\">Na\u0161e slu\u017eby: zmluvy o dielo v s\u00falade s pr\u00e1vnymi predpismi<\/a><\/li>\n<li><a href=\"https:\/\/global-business-recruiting.de\/sk\/sluzby\/umiestnenie-subdodavatela\/\">Na\u0161e slu\u017eby: umiestnenie subdod\u00e1vate\u013ea<\/a><\/li>\n<\/ul>\n<\/article>\n<div><\/div>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/section>","protected":false},"excerpt":{"rendered":"Auftraggeber, die Subunternehmer auf Werkvertragsbasis oder externe Dienstleister einsetzen, sollten eine sogenannte Scheinselbstst\u00e4ndigkeit unbedingt vermeiden. H\u00e4ufig kommt es vor, dass Betriebe f\u00fcr die Ausf\u00fchrung bestimmter T\u00e4tigkeiten statt eigenem Personal eine Fremdfirma als Subunternehmer beauftragen. Dabei ist es wichtig, dass Auftraggeber die Zusammenarbeit von Beginn an so gestalten, dass eine Scheinselbstst\u00e4ndigkeit ausgeschlossen ist. Wie wird Scheinselbstst\u00e4ndigkeit...","protected":false},"author":1,"featured_media":10534,"parent":9347,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-9746","page","type-page","status-publish","has-post-thumbnail","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/global-business-recruiting.de\/sk\/wp-json\/wp\/v2\/pages\/9746","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/global-business-recruiting.de\/sk\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/global-business-recruiting.de\/sk\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/global-business-recruiting.de\/sk\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/global-business-recruiting.de\/sk\/wp-json\/wp\/v2\/comments?post=9746"}],"version-history":[{"count":7,"href":"https:\/\/global-business-recruiting.de\/sk\/wp-json\/wp\/v2\/pages\/9746\/revisions"}],"predecessor-version":[{"id":11090,"href":"https:\/\/global-business-recruiting.de\/sk\/wp-json\/wp\/v2\/pages\/9746\/revisions\/11090"}],"up":[{"embeddable":true,"href":"https:\/\/global-business-recruiting.de\/sk\/wp-json\/wp\/v2\/pages\/9347"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/global-business-recruiting.de\/sk\/wp-json\/wp\/v2\/media\/10534"}],"wp:attachment":[{"href":"https:\/\/global-business-recruiting.de\/sk\/wp-json\/wp\/v2\/media?parent=9746"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}