{"iri": "/SK/ZZ/2003/461#paragraf-128", "predpis": {"iri": "/SK/ZZ/2003/461", "cislo": "461/2003 Z. z.", "nazov": "Zákon o sociálnom poistení", "skratka": null, "url": "https://www.kauzis.sk/judikatura/predpis/461-2003"}, "key": "paragraf-128", "oznacenie": "§ 128", "label": "§ 128", "nadpis": "Platitelia poistného na sociálne poistenie", "skupina": null, "cesta": ["DRUHÁ ČASŤ", "DRUHÁ HLAVA", "PRVÝ DIEL POISTNÉ NA SOCIÁLNE POISTENIE"], "znenie_ucinne_od": "2026-09-01", "verzia": "/SK/ZZ/2003/461/20260901", "text": "(1) Ak tento zákon neustanovuje inak, platí poistné\na) na nemocenské poistenie\n1. zamestnanec,\n2. zamestnávateľ,\n3. povinne nemocensky poistená samostatne zárobkovo činná osoba,\n4. dobrovoľne nemocensky poistená osoba,\nb) na starobné poistenie\n1. zamestnanec,\n2. zamestnávateľ,\n3. povinne dôchodkovo poistená samostatne zárobkovo činná osoba,\n4. dobrovoľne dôchodkovo poistená osoba,\n5. Sociálna poisťovňa,\nc) na invalidné poistenie\n1. zamestnanec,\n2. zamestnávateľ,\n3. povinne dôchodkovo poistená samostatne zárobkovo činná osoba,\n4. dobrovoľne dôchodkovo poistená osoba,\nd) na úrazové poistenie zamestnávateľ,\ne) na garančné poistenie zamestnávateľ, ktorý je povinne garančne poistený,\nf) na poistenie v nezamestnanosti\n1. zamestnanec, ak osobitný predpis 42 ) neustanovuje inak,\n2. zamestnávateľ, ak osobitný predpis 42 ) neustanovuje inak,\n3. dobrovoľne poistená osoba v nezamestnanosti,\ng) na financovanie podpory zamestnávateľ za zamestnanca v pracovnom pomere a v právnom vzťahu na základe zmluvy o profesionálnom vykonávaní športu,\nh) do rezervného fondu solidarity\n1. zamestnávateľ,\n2. povinne dôchodkovo poistená samostatne zárobkovo činná osoba,\n3. dobrovoľne dôchodkovo poistená osoba.\n(2) Sociálna poisťovňa platí poistné na starobné poistenie za poberateľov úrazovej renty priznanej podľa § 88 do dovŕšenia dôchodkového veku alebo do priznania predčasného starobného dôchodku zo základného fondu úrazového poistenia do základného fondu starobného poistenia.\n(3) Poistné na invalidné poistenie neplatí poistenec, ktorý je dôchodkovo poistený po priznaní starobného dôchodku alebo predčasného starobného dôchodku. Poistné na invalidné poistenie neplatí ani poistenec, ktorý je dôchodkovo poistený, je poberateľom výsluhového dôchodku podľa osobitného predpisu 2 ) a dovŕšil dôchodkový vek. Poistné na invalidné poistenie neplatí zamestnávateľ za zamestnanca, ktorý je poistenec podľa prvej a druhej vety.", "slovlex_url": "https://www.slov-lex.sk/pravne-predpisy/SK/ZZ/2003/461/20260901#paragraf-128", "pdf_url": "https://static.slov-lex.sk/static/pdf/SK/ZZ/2003/461/ZZ_2003_461_20260901.pdf", "url": "https://www.kauzis.sk/judikatura/predpis/461-2003/paragraf-128", "judikatura_url": "https://www.kauzis.sk/judikatura/predpis/461-2003/paragraf-128", "judikatura_api_url": "https://www.kauzis.sk/api/v1/judikatura/search?predpis=461/2003&paragraf=128", "rozhodnuti": 48, "judikatura": [{"guid": "fd2bcbf5-1edb-4894-a7b0-5a1ae30c84a5:68502e42-c601-4c63-80f0-9915e4d9abd3", "ecli": "ECLI:SK:NSSR:2021:8018200001.1", "spisova_znacka": "7Sžsk/68/2019", "nazov": "Rozsudok Najvyššieho súdu SR sp. zn. 7Sžsk/68/2019 z 12. 3. 2021", "sud": "Najvyšší súd SR", "datum_vydania": "2021-03-12", "citacie_n": 1, "url": "https://www.kauzis.sk/judikatura/r/ECLI:SK:NSSR:2021:8018200001.1"}, {"guid": 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