{"id":52,"date":"2017-11-20T23:25:02","date_gmt":"2017-11-20T22:25:02","guid":{"rendered":"http:\/\/klubcf.sk\/?p=52"},"modified":"2017-11-20T23:25:02","modified_gmt":"2017-11-20T22:25:02","slug":"odvody-z-dohod-pre-mamicky-s-malymi-detmi-opatrovatelov-a-osobnych-asistentov","status":"publish","type":"post","link":"https:\/\/klubcf.sk\/index.php\/2017\/11\/20\/odvody-z-dohod-pre-mamicky-s-malymi-detmi-opatrovatelov-a-osobnych-asistentov\/","title":{"rendered":"Odvody z doh\u00f4d pre mami\u010dky s mal\u00fdmi de\u0165mi, opatrovate\u013eov a osobn\u00fdch asistentov"},"content":{"rendered":"

O<\/strong><\/span><\/span><\/span>dvody z doh\u00f4d pre mami\u010dky s mal\u00fdmi de\u0165mi, opatrovate\u013eov a\u00a0osobn\u00fdch asistentov<\/strong><\/span><\/span><\/span><\/p>\n

<\/span><\/span>Pod\u013ea z\u00e1kona o soci\u00e1lnom poisten\u00ed \u0161t\u00e1t plat\u00ed poistn\u00e9 na d\u00f4chodkov\u00e9 poistenie za osoby:<\/span><\/span><\/span>
\n<\/span><\/span>– staraj\u00face sa o die\u0165a vo veku do 6 rokov,<\/span><\/span><\/span>
\n<\/span><\/span>– staraj\u00face sa o die\u0165a s dlhodobo nepriazniv\u00fdm zdravotn\u00fdm stavom vo veku do 18 rokov,<\/span><\/span><\/span>
\n<\/span><\/span>– poberaj\u00face pe\u0148a\u017en\u00fd pr\u00edspevok na opatrovanie,<\/span><\/span><\/span>
\n<\/span><\/span>– vykon\u00e1vaj\u00face osobn\u00fa asistenciu osobe s \u0165a\u017ek\u00fdm zdravotn\u00fdm postihnut\u00edm najmenej 140 hod\u00edn mesa\u010dne.<\/span><\/span><\/span><\/p>\n

<\/span><\/span>Podmienkou v\u0161ak je, \u017ee tak\u00e9to osoby nie s\u00fa sami d\u00f4chodkovo poisten\u00e9 ako zamestnanci ani ako SZ\u010cO.<\/span><\/span><\/span><\/p>\n

<\/span><\/span>Soci\u00e1lna pois\u0165ov\u0148a upozor\u0148uje poistencov \u0161t\u00e1tu, \u017ee ak pracuj\u00fa na dohodu, od 1. janu\u00e1ra 2013 nebud\u00fa sp\u013a\u0148a\u0165 jednu z podmienok by\u0165 poistencom \u0161t\u00e1tu, preto\u017ee bud\u00fa d\u00f4chodkovo poisten\u00ed ako zamestnanci z tohto pr\u00e1vneho vz\u0165ahu (z dohody).<\/span><\/span><\/span><\/p>\n

<\/span><\/span>Vymeriavac\u00ed z\u00e1klad, z ktor\u00e9ho \u0161t\u00e1t plat\u00ed poistn\u00e9 na d\u00f4chodkov\u00e9 poistenie za osoby, poberaj\u00face pe\u0148a\u017en\u00fd pr\u00edspevok na opatrovanie, resp. vykon\u00e1vaj\u00face osobn\u00fa asistenciu, je mesa\u010dne vo v\u00fd\u0161ke 50 % priemernej mesa\u010dnej mzdy spred dvoch rokov. Pre rok 2013 to znamen\u00e1, \u017ee \u0161t\u00e1t plat\u00ed poistn\u00e9 na d\u00f4chodkov\u00e9 poistenie zo z\u00e1kladu dan\u00e9ho ako 50% z 786 eur, \u010do je 393 eur.<\/span><\/span><\/span>
\n<\/span><\/span>Pre mami\u010dky na rodi\u010dovsk\u00fdch dovolenk\u00e1ch, ktor\u00e9 si pr\u00e1cou na dohodu zlep\u0161ovali svoj rodinn\u00fd rozpo\u010det, to znamen\u00e1, \u017ee od 1.1.2013 za ne u\u017e \u0161t\u00e1t d\u00f4chodkov\u00e9 poistenie plati\u0165 nebude.<\/span><\/span><\/span>
\n<\/span><\/span>To ist\u00e9 sa t\u00fdka os\u00f4b, ktor\u00e9 opatruj\u00fa bl\u00edzku osobu, respekt\u00edve vykon\u00e1vaj\u00fa osobn\u00fa asistenciu inej \u0165a\u017eko zdravotne postihnutej osobe \u2013 a pritom si prilep\u0161uj\u00fa pr\u00e1cou na dohodu. \u0160t\u00e1t za nich u\u017e nebude plati\u0165 d\u00f4chodkov\u00e9 poistenie.<\/span><\/span><\/span><\/p>\n

<\/span><\/span>Mami\u010dky, opatrovatelia a osobn\u00ed asistenti sa musia do 8-mich dn\u00ed od za\u010datia pr\u00e1ce na dohodu odhl\u00e1si\u0165 v Soci\u00e1lnej pois\u0165ovni ako poistenci \u0161t\u00e1tu. Ak pracuj\u00fa na dohodu e\u0161te spred 1.1.2013 a t\u00e1to dohoda im pokra\u010duje aj po 1.1.2013, bolo potrebn\u00e9 sa v Soci\u00e1lnej pois\u0165ovni odhl\u00e1si\u0165 do 9. janu\u00e1ra 2013. Ak ste tak neurobili do dan\u00e9ho d\u00e1tumu, m\u00e1te povinnos\u0165 odhl\u00e1si\u0165 sa najsk\u00f4r, ako je to mo\u017en\u00e9.<\/span><\/span><\/span><\/p>\n

<\/span><\/span>T\u00ed, ktor\u00ed vykon\u00e1vaj\u00fa len osobn\u00fa asistenciu alebo len opatruj\u00fa a nepracuj\u00fa na dohody t\u00fdch sa zmena net\u00fdka.<\/span><\/span><\/span><\/p>\n

<\/span><\/span>Z\u00e1kon o soci\u00e1lnom poisten\u00ed hovor\u00ed, \u017ee:\u00a0<\/span><\/span><\/span><\/p>\n

<\/span><\/span>5) \u0160t\u00e1t plat\u00ed poistn\u00e9 na starobn\u00e9 poistenie, invalidn\u00e9 poistenie a poistn\u00e9 do rezervn\u00e9ho fondu solidarity za<\/span><\/span><\/span><\/p>\n

<\/span><\/span>– fyzick\u00fa osobu s trval\u00fdm pobytom na \u00fazem\u00ed SR, ktor\u00e1 sa riadne star\u00e1 o die\u0165a do \u0161iestich rokov jeho veku s trval\u00fdm pobytom na \u00fazem\u00ed SR a podala prihl\u00e1\u0161ku na d\u00f4chodkov\u00e9 poistenie z d\u00f4vodu tejto starostlivosti,<\/span><\/span><\/span>
\n<\/span><\/span>– fyzick\u00fa osobu s trval\u00fdm pobytom na \u00fazem\u00ed SR, ktor\u00e1 sa riadne star\u00e1 o die\u0165a s dlhodobo nepriazniv\u00fdm zdravotn\u00fdm stavom po dov\u0155\u0161en\u00ed \u0161iestich rokov jeho veku s trval\u00fdm pobytom na \u00fazem\u00ed SR najdlh\u0161ie do 18 rokov jeho veku a podala prihl\u00e1\u0161ku na d\u00f4chodkov\u00e9 poistenie z d\u00f4vodu tejto starostlivosti,<\/span><\/span><\/span>
\n<\/span><\/span>– fyzick\u00fa osobu s trval\u00fdm pobytom na \u00fazem\u00ed SR, ktorej sa poskytuje pe\u0148a\u017en\u00fd pr\u00edspevok na opatrovanie a fyzick\u00fa osobu, ktor\u00e1 m\u00e1 pod\u013ea zmluvy o v\u00fdkone osobnej asistencie vykon\u00e1va\u0165 osobn\u00fa asistenciu fyzickej osobe s \u0165a\u017ek\u00fdm zdravotn\u00fdm postihnut\u00edm najmenej 140 hod\u00edn mesa\u010dne, v rozsahu najviac 12 rokov a podala prihl\u00e1\u0161ku na d\u00f4chodkov\u00e9 poistenie z d\u00f4vodu tohto opatrovania alebo v\u00fdkonu osobnej asistencie,<\/span><\/span><\/span>
\n<\/span><\/span>– zamestnanca povinne nemocensky poisten\u00e9ho, povinne d\u00f4chodkovo poisten\u00e9ho a povinne poisten\u00e9ho v nezamestnanosti, zamestnanca povinne d\u00f4chodkovo poisten\u00e9ho a povinne nemocensky poisten\u00fa a povinne d\u00f4chodkovo poisten\u00fa SZ\u010cO v obdob\u00ed, v ktorom sa im poskytuje matersk\u00e9.<\/span><\/span><\/span><\/p>\n

<\/span><\/span>http:\/\/www.socpoist.sk\/tabulka-platenia-poistneho-od-1-januara-2013\/924s\u00a0<\/span><\/span><\/span><\/p>\n

oci\u00e1lna pois\u0165ov\u0148a rad\u00ed: zmeny pod\u013ea \u017eivotn\u00fdch situ\u00e1ci\u00ed<\/strong><\/span><\/span><\/span><\/p>\n

\u00a0<\/span><\/p>\n

Zmeny v soci\u00e1lnom poisten\u00ed od 1. janu\u00e1ra 2013: Soci\u00e1lna pois\u0165ov\u0148a prin\u00e1\u0161a pre ob\u010danov praktick\u00fa pom\u00f4cku. Zameriava sa na term\u00edny a povinnosti jednotlivcov, pod\u013ea ich aktu\u00e1lnej \u017eivotnej situ\u00e1cie, napr\u00edklad pracuj\u00faci d\u00f4chodcovia, \u0161tudenti, pracuj\u00faci na dohodu, \u017eivnostn\u00edci, matky na rodi\u010dovskej dovolenke, osobn\u00ed asistenti, poberatelia opatrovate\u013esk\u00e9ho pr\u00edspevku a podobne. T\u00edto v\u0161etci maj\u00fa term\u00ednovan\u00e9 povinnosti na jednej strane vo\u010di Soci\u00e1lnej pois\u0165ovni, pr\u00edpadne vo\u010di svojmu zamestn\u00e1vate\u013eovi. V pr\u00edpade nedodr\u017eania niektor\u00fdch term\u00ednov im zo strany Soci\u00e1lnej pois\u0165ovne hrozia sankcie.<\/span><\/span><\/span><\/p>\n

Soci\u00e1lna pois\u0165ov\u0148a mala za obdobie janu\u00e1r a\u017e november 2012 pr\u00edjmy z pok\u00fat a pen\u00e1le za nesplnenie z\u00e1konn\u00fdch povinnost\u00ed 15,25 mili\u00f3na eur.<\/span><\/span><\/span><\/p>\n

Zmeny pod\u013ea \u017eivotn\u00fdch situ\u00e1ci\u00ed<\/strong><\/span><\/span><\/span><\/p>\n\n\n\n\n<\/colgroup>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Koho sa t\u00fdka<\/strong><\/span><\/span><\/span><\/td>\n\u010co sa men\u00ed<\/strong><\/span><\/span><\/span><\/td>\n\u010co mus\u00ed spravi\u0165<\/strong><\/span><\/span><\/span><\/td>\n<\/tr>\n
zamestnanec<\/strong><\/span><\/span><\/span><\/td>\nni\u010d sa nemen\u00ed<\/strong><\/span><\/span><\/span><\/td>\nni\u010d<\/strong><\/span><\/span><\/span><\/td>\n<\/tr>\n
SZ\u010cO + dobrovo\u013ene poisten\u00fd<\/strong><\/span><\/span><\/span><\/td>\nnov\u00e9 sumy minim\u00e1lneho a maxim\u00e1lneho vymeriavacieho z\u00e1kladu<\/strong><\/span><\/span><\/span>
\nminim\u00e1lny 393 eur
\nmaxim\u00e1lny 3 930 eur<\/span><\/span><\/span><\/td>\n		zmeni\u0165 trval\u00fd pr\u00edkaz v banke\u00a0<\/strong><\/span><\/span><\/span>(poistn\u00e9 za janu\u00e1r je splatn\u00e9 najnesk\u00f4r 8. febru\u00e1ra 2013)<\/span><\/span><\/span><\/td>\n<\/tr>\n
\u00a0<\/span><\/td>\nnov\u00e9 sumy minim\u00e1lneho a maxim\u00e1lneho poistn\u00e9ho<\/strong><\/span><\/span><\/span>
\nminim\u00e1lne 130,27 eur
\nmaxim\u00e1lne 1 302,79 eur<\/span><\/span><\/span><\/td>\n		zmeni\u0165 trval\u00fd pr\u00edkaz v banke\u00a0<\/strong><\/span><\/span><\/span>(poistn\u00e9 za janu\u00e1r je splatn\u00e9 najnesk\u00f4r 8. febru\u00e1ra 2013)<\/span><\/span><\/span><\/td>\n<\/tr>\n
pracuj\u00faci na dohodu<\/strong><\/span><\/span><\/span><\/td>\ns pravideln\u00fdm pr\u00edjmom na dohodu:<\/strong><\/span><\/span><\/span>\u00a0nov\u00e1 povinnos\u0165 plati\u0165 poistn\u00e9 na nemocensk\u00e9 poistenie, d\u00f4chodkov\u00e9 poistenie, poistenie v nezamestnanosti
\n<\/span><\/span><\/span>s nepravideln\u00fdm pr\u00edjmom:<\/strong><\/span><\/span><\/span>\u00a0povinnos\u0165 plati\u0165 d\u00f4chodkov\u00e9 poistenie<\/span><\/span><\/span><\/td>\n		ni\u010d<\/strong><\/span><\/span><\/span>, poistn\u00e9 odv\u00e1dza zamestn\u00e1vate\u013e<\/span><\/span><\/span><\/td>\n<\/tr>\n
pracuj\u00faci na dohodu s nepravideln\u00fdm pr\u00edjmom<\/strong><\/span><\/span><\/span><\/td>\nur\u010denie vymeriavacieho z\u00e1kladu<\/strong><\/span><\/span><\/span>: vo v\u00fd\u0161ke priemern\u00e9ho mesa\u010dn\u00e9ho pr\u00edjmu za obdobie trvania dohody<\/span><\/span><\/span><\/td>\nni\u010d<\/strong><\/span><\/span><\/span>, je to inform\u00e1cia pre zamestn\u00e1vate\u013ea<\/span><\/span><\/span><\/td>\n<\/tr>\n
\u0161tudent pracuj\u00faci na dohodu (s viacer\u00fdmi dohodami)<\/strong><\/span><\/span><\/span><\/td>\nmo\u017enos\u0165 ur\u010di\u0165 si jednu dohodu na neplatenie poistn\u00e9ho na d\u00f4chodkov\u00e9 poistenie<\/strong><\/span><\/span><\/span>, ak mesa\u010dn\u00fd\/priemern\u00fd mesa\u010dn\u00fd pr\u00edjem z nej nepresiahne sumu 66 eur (do veku 18 r.), alebo sumu 155 eur \u2013 (nad 18 r. \u0161tudenta). Ak je tento pr\u00edjem vy\u0161\u0161\u00ed, mus\u00ed plati\u0165 z ur\u010denej dohody d\u00f4chodkov\u00e9 poistenie. (vymeriavac\u00ed z\u00e1klad na platenie d\u00f4chodkov\u00e9ho poistenia sa zni\u017euje o hrani\u010dn\u00fa sumu 66 eur, resp. 155 eur)<\/span><\/span><\/span><\/td>\nnahl\u00e1si\u0165 zamestn\u00e1vate\u013eovi\u00a0<\/strong><\/span><\/span><\/span>s vybranou dohodou, \u017ee z tejto nebude plati\u0165 d\u00f4chodkov\u00e9 poistenie (najnesk\u00f4r v de\u0148 vzniku dohody, inak sa v\u00fdnimka uplatn\u00ed a\u017e od nasleduj\u00faceho mesiaca)<\/span><\/span><\/span><\/td>\n<\/tr>\n
\u017eiadate\u013e o d\u00f4chodok<\/strong><\/span><\/span><\/span><\/td>\nsp\u00f4sob ur\u010denia sumy<\/strong><\/span><\/span><\/span>\u00a0starobn\u00e9ho d\u00f4chodku a pred\u010dasn\u00e9ho starobn\u00e9ho\u00a0<\/span><\/span><\/span>d\u00f4chodku<\/strong><\/span><\/span><\/span>\u00a0poistenca, ktor\u00fd je\u00a0<\/span><\/span><\/span>sporite\u013e<\/strong><\/span><\/span><\/span><\/td>\nni\u010d,<\/strong><\/span><\/span><\/span>\u00a0sumu d\u00f4chodku ur\u010d\u00ed Soci\u00e1lna pois\u0165ov\u0148a<\/span><\/span><\/span><\/td>\n<\/tr>\n
\u00a0<\/span><\/td>\npercento,<\/strong><\/span><\/span><\/span>\u00a0o ktor\u00e9 sa upravuje hodnota priemern\u00e9ho osobn\u00e9ho mzdov\u00e9ho bodu<\/span><\/span><\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
poberate\u013e d\u00f4chodku<\/strong><\/span><\/span><\/span><\/td>\nzvy\u0161ovanie d\u00f4chodku o pevn\u00fa sumu<\/strong><\/span><\/span><\/span><\/td>\nni\u010d,<\/strong><\/span><\/span><\/span>\u00a0zv\u00fd\u0161en\u00fd d\u00f4chodok spolu s rozhodnut\u00edm o zv\u00fd\u0161en\u00ed d\u00f4chodku dostane z SP automaticky<\/span><\/span><\/span><\/td>\n<\/tr>\n
pred\u010dasn\u00fd d\u00f4chodca pracuj\u00faci na dohodu<\/strong><\/span><\/span><\/span><\/td>\npr\u00e1ca na dohodu zastav\u00ed pred\u010dasn\u00fd<\/strong><\/span><\/span><\/span>\u00a0starobn\u00fd\u00a0<\/span><\/span><\/span>d\u00f4chodok<\/strong><\/span><\/span><\/span><\/td>\ndo 28. febru\u00e1ra 2013 sa mus\u00ed rozhodn\u00fa\u0165<\/strong><\/span><\/span><\/span>, \u010di chce na\u010falej pobera\u0165 pred\u010dasn\u00fd starobn\u00fd d\u00f4chodok alebo pracova\u0165 na dohodu; ohlasovaciu povinnos\u0165 m\u00e1 zamestn\u00e1vate\u013e<\/span><\/span><\/span><\/td>\n<\/tr>\n
poistenci \u0161t\u00e1tu<\/strong><\/span><\/span><\/span><\/td>\nzmena v\u00fd\u0161ky vymeriavac\u00edch z\u00e1kladov, z ktor\u00fdch \u0161t\u00e1t plat\u00ed poistn\u00e9 na d\u00f4chodkov\u00e9 poistenie<\/strong><\/span><\/span><\/span><\/td>\nni\u010d<\/strong><\/span><\/span><\/span>\u00a0(ak je osoba na d\u00f4chodkov\u00e9 poistenie prihl\u00e1sen\u00e1), poistn\u00e9 plat\u00ed \u0161t\u00e1t<\/span><\/span><\/span><\/td>\n<\/tr>\n
matka na rodi\u010dovskej dovolenke, poberate\u013e opatrovate\u013esk\u00e9ho pr\u00edspevku, osobn\u00fd asistent<\/strong><\/span><\/span><\/span><\/td>\nak s\u00fa prihl\u00e1sen\u00ed na d\u00f4chodkov\u00e9 poistenie z d\u00f4vodu starostlivosti o die\u0165a, poberania opatrovate\u013esk\u00e9ho pr\u00edspevku alebo v\u00fdkonu osobnej asistencie a pracuj\u00fa na dohodu,\u00a0<\/strong><\/span><\/span><\/span>od 01.01.2013 im vznik\u00e1 povinnos\u0165 odhl\u00e1si\u0165 sa z tohto d\u00f4chodkov\u00e9ho poistenia<\/span><\/span><\/span><\/td>\nodhl\u00e1si\u0165 sa z d\u00f4chodkov\u00e9ho poistenia<\/strong><\/span><\/span><\/span>v pobo\u010dke Soci\u00e1lnej pois\u0165ovne v mieste trval\u00e9ho bydliska (do 8 dn\u00ed od vzniku dohody, ak dohoda vznikla v roku 2012, povinnos\u0165 bola do 9. janu\u00e1ra 2013)<\/span><\/span><\/span><\/td>\n<\/tr>\n
nezamestnan\u00fd<\/strong><\/span><\/span><\/span><\/td>\nobmedzenie maxim\u00e1lnej v\u00fd\u0161ky d\u00e1vky v nezamestnanosti<\/strong><\/span><\/span><\/span>\u00a0(v mesiaci, ktor\u00fd m\u00e1 30 dn\u00ed, je 775,30 eur a v mesiaci, ktor\u00fd m\u00e1 31 dn\u00ed, je 801,10 eur)<\/span><\/span><\/span><\/td>\nni\u010d<\/strong><\/span><\/span><\/span><\/td>\n<\/tr>\n
ostatn\u00ed<\/strong><\/span><\/span><\/span><\/td>\nzmena sp\u00f4sobu v\u00fdpo\u010dtu vymeriavac\u00edch z\u00e1kladov<\/strong><\/span><\/span><\/span>\u00a0a<\/span><\/span><\/span>minim\u00e1lneho vymeriavacieho z\u00e1kladu pre dodato\u010dn\u00e9 zaplatenie poistn\u00e9ho<\/strong><\/span><\/span><\/span>\u00a0na d\u00f4chodkov\u00e9 poistenie<\/span><\/span><\/span><\/td>\npri dodato\u010dnom platen\u00ed poisten\u00e9ho na d\u00f4chodkov\u00e9 poistenie\u00a0<\/span><\/span><\/span>si ur\u010di\u0165 vymeriavac\u00ed z\u00e1klad<\/strong><\/span><\/span><\/span>pod\u013ea nov\u00fdch pravidiel<\/span><\/span><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/span><\/p>\n

Zdroj:\u00a0<\/span><\/span><\/span>http:\/\/www.socpoist.sk\/aktuality-socialna-poistovna-radi–zmeny-podla-zivotnych-situacii-\/48411s54759c<\/a><\/span><\/span><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Odvody z doh\u00f4d pre mami\u010dky s mal\u00fdmi de\u0165mi, opatrovate\u013eov a\u00a0osobn\u00fdch asistentov Pod\u013ea z\u00e1kona o soci\u00e1lnom poisten\u00ed \u0161t\u00e1t plat\u00ed poistn\u00e9 na d\u00f4chodkov\u00e9 poistenie za osoby: – staraj\u00face sa o die\u0165a vo veku do 6 rokov, – staraj\u00face sa o die\u0165a s dlhodobo nepriazniv\u00fdm zdravotn\u00fdm stavom vo veku do 18 rokov, – poberaj\u00face pe\u0148a\u017en\u00fd pr\u00edspevok na opatrovanie, […]<\/p>\n","protected":false},"author":1,"featured_media":44,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"ngg_post_thumbnail":0,"footnotes":""},"categories":[3],"tags":[],"class_list":["post-52","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-klub-cf-2009-2016"],"yoast_head":"\nOdvody z doh\u00f4d pre mami\u010dky s mal\u00fdmi de\u0165mi, opatrovate\u013eov a osobn\u00fdch asistentov - klubcf.sk<\/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:\/\/klubcf.sk\/index.php\/2017\/11\/20\/odvody-z-dohod-pre-mamicky-s-malymi-detmi-opatrovatelov-a-osobnych-asistentov\/\" \/>\n<meta property=\"og:locale\" content=\"sk_SK\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Odvody z doh\u00f4d pre mami\u010dky s mal\u00fdmi de\u0165mi, opatrovate\u013eov a osobn\u00fdch asistentov - 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