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Poradca 11-12/2026 - Zákon o sociálnom poistení – zákon s komentárom


Zákon o sociálnom poistení prechádza pravidelnými úpravami, ktoré reagujú na ekonomický vývoj, infláciu a potreby trhu práce. Najvýznamnejšie zmeny účinné od roku 2026 sa dotýkajú najmä výšky odvodov, postavenia SZČO a vyplácania dávok. Jednou z hlavných zmien je zvýšenie maximálneho vymeriavacieho základu, z ktorého sa platia odvody. Titul obsahuje úplné znenie zákona po novelách s komentárom: Zákon o sociálnom poistení – zákon s komentárom V roku 2026 sa táto hranica maximálneho vymeriavacieho základu zvýšila, čo znamená vyššie maximálne odvody pre zamestnancov, zamestnávateľov aj SZČO. Novinkou je zavedenie novej oznamovacej povinnosti pre niektoré SZČO, ktoré musia oznámiť začatie alebo ukončenie činnosti Sociálnej poisťovni v stanovenej lehote. V oblasti zamestnancov došlo k zrušeniu výnimiek z platenia poistného v určitých situáciách. Po novom sa poistné platí aj v prípadoch, keď zamestnanec dosahuje príjem počas niektorých sociálnych udalostí. Dôležitou zmenou je aj valorizácia dôchodkov, ktoré sa v roku 2026 zvýšili o 3,7 % v závislosti od inflácie. Okrem toho sa modernizuje systém dávok, napríklad digitalizáciou žiadostí o ošetrovné (OČR), čo zjednodušuje komunikáciu medzi lekárom, zamestnávateľom a poisťovňou. Celkovo tieto zmeny smerujú k zvýšeniu príjmov systému sociálneho poistenia, zjednodušeniu administratívy a prispôsobeniu systému aktuálnym ekonomickým podmienkam. Na druhej strane však znamenajú aj vyššie finančné zaťaženie najmä pre živnostníkov a osoby s vyššími príjmami.
Na sklade 3Ks
36,49 €

Zasít vítr


Karolína Suková si odjíždí odpočinout do rodných Jeseníků. Setkává se zde mimo jiné i s bývalým kriminalistou Josefem Vahalou, jemuž dodnes nedá spát případ, který před lety řešil – jednalo se o sebevraždy tří mladých dívek a nevysvětlitelné zmizení čtvrté. Těla se navíc našla na kopci opředeném tajemnými pověstmi. Josef svými pochybnostmi o správnosti postupu tehdejšího vyšetřování nakazí i Karolínu, která se záhadným úmrtím snaží přijít na kloub. Navíc jsou nalezena těla dalších dvou dívek. Je možné, že se historie opakuje? Opravdu magická Hromovka přitahuje mladé sebevražedkyně? Nebo je v pozadí někdo, kdo má dívky na svědomí?
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19,99 €

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Collected Poems


For the first time, this volume gathers together all Tobias Hill’s poems from his four full-length collections in one beautiful and collectable paperback edition, introduced by Maura Dooley. The Collected Poems marks an important moment in British poetry, drawing together Hill’s work from his Eric Gregory Award-winning debut, Year of the Dog (1995), to the bestselling Nocturne in Chrome & Sunset Yellow (2006). Hill’s celebrated ‘urban pastoral’ was decadent yet austere, driven through radical visual desire. Here in one volume we can see the extent of his imaginative journey, travelling through towns and cityscapes, presenting a simmering world of captured lives, haunting, but filled with charm and wit. The early work is dominated by Japan, where Hill lived for two years, yet it is his beloved London that becomes the imaginative centre of his work, filled with the sensuous intensity of that great city. Tobias Hill was selected as one of the country’s Next Generation poets in 2004, shortlisted for the 2004 Sunday Times Young Writer of the Year and named by the TLS as one of the best young writers in the country.
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17,99 €

Kynuté


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67,49 €

Tanks and Armour at Kursk 1943


In the summer of 1943, Hitler set his sights on a decisive blow that he believed would turn the tide of war on the Eastern Front. That blow would be dealt at Kursk – site of a huge Soviet salient measuring some 120 miles wide and 75 miles deep, and the stage for what would become the largest tank battle in history. Fuelled by confidence in his elite Panzerwaffe and Waffen-SS divisions, Hitler launched Operation Citadel, unaware that the Red Army was not only prepared, but vastly superior in numbers, firepower, and defensive depth – they outnumbered their opponents by approximately 2.5 to 1. What followed was a brutal clash of steel and strategy, where German ambition collided with Soviet resilience. Tanks and Armour at Kursk 1943 presents a vivid and richly illustrated account of the German armoured forces that spearheaded this historic assault. With in-depth analysis, detailed captions and a wealth of rare and unpublished photographs, this book brings to life the machines, units, and men behind the last great German offensive on the Eastern Front.
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22,99 €

A kis vaják


Ríviai Geralt egy átlagos, szörnyekre vadászó apuka, aki próbálja felnevelni a kis Cirit és beavatni a vajákok cseppet sem szokványos életébe. A szerzők teljes listája: A The Witcher játékok alkotói (Rafal Babraj * Nadia Gasik * Katarzyna Grzyb * Sebastian Kalemba * Katarzyna Krainska * Lukasz Ludkowski * Tomasz Matera * Krzysztof Muciak * Jacek Rembis * Alex Sutton * Milena Zajac * Marcin Zwierzchowski * Bartosz Sztybor)
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11,24 €

A History of Romance Novels


When you pick up the latest Emily Henry novel, or settle in for an evening with the newest volume of your favorite romantasy, you are taking part in a process stretching back two millennia. The ancient Greeks considered it a highlight of one's life to hear with one's own ears the words of the great romantic poets of their day. The Romans enjoyed sprawling romantic epics that only reunited their lovers after continent-spanning struggles against foreign armies, pirates, and treacherous monarchs. The Middle Ages sung hushed stories of lust far from the ears of the Church, while its great poets probed the darker boundaries of courtly love, and the writers of the seventeenth century delighted in giving young women ten-volume romances, delivered over the course of a decade, to fill their bookshelves and lonely hours. Writing about love, its complexities, and resolutions, has been a part of the literary tradition since its inception, but it is only in the last three centuries that the format has grown into the publishing juggernaut we know today. From the intensely observed novels of Jane Austen, through the great Sensation Novels of the 1860s that fused romance and mystery, and into the great industrial and marketing machine that was Mills & Boon and Harlequin at their height, new developments in publishing have linked up with new ideas about womanhood, sex, and romance, to produce an ever-evolving approach to the romance novel, culminating in our own modern Golden Age, where more people from more backgrounds are writing more types of romance than ever before for a readership than is larger than it has ever been, and is consuming its favourite literary form in convenient new formats. A History of Romance Novels: From Trembling Innocents to Hunky Werewolves explores the long story of our love affair with love stories, during both its eras of creative flourishing, and the long periods of industrially motivated stagnation, to give even the most dedicated romance reader a few new veins to mine, and a few more characters to fall in love with.
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29,49 €

In The Footsteps of Marco Polo


In the summer of 1961, Stanley Johnson, accompanied by Tim Severin and Michael de Larrabeiti, set out from Oxford on two BSA 500cc Shooting Star motorcycles to follow Marco Polo’s route from Venice to Beijing. Although they came tantalizingly close to the Chinese frontier, they were forced to divert to India. With one motorcycle out of action, the three of them rode the remaining machine down the Grand Truck Road from Kabul to Calcutta. In 2023, Stanley set off again with his fourth son, Max, to finish the journey he had started sixty-two years earlier. With a brilliant camera-crew in tow, they followed Marco Polo's precise route across China, all the way to the Summer Palace of Kubla Khan in Xanadu and on to Beijing itself. This book tells the tale of an extraordinary dream come true.
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39,49 €

Bohatí musejí zemřít


Někdejší hvězdný fotbalista a podnikatel zemře v luxusní kryosauně. Zdá se, že smrt Jesúse Martíneze uvnitř milánského mrakodrapu způsobila technická závada. Jenže vyšetřovatelka Colomba Caselliová ví, že náhody ve světě bohatých neexistují. Spolu s Dantem Torrem, expertem na myšlenkové pochody sériových vrahů, se vydává po stopách enigmatického zabijáka s přezdívkou Hliníkový muž. Ten si vybírá oběti z řad finanční a společenské elity a pokaždé je o krok napřed. Jakou cenu má vlastně lidský život?
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19,99 € 21,99€

dostupné aj ako:

Hrbačka


Napadlo vás někdy, jaké máte štěstí, že v ruce udržíte tištěnou knihu? Šákja si o něčem takovém může nechat jen zdát. Žije v chráněném bydlení uvězněná ve vlastním těle, závislá na pomoci pečovatelů i na přesném plánování každého pohybu. Kvůli vrozené nemoci jí postupně ochabují všechny svaly. Své frustrace i touhy si ventiluje na sociálních sítích. Když napíše, že by si přála otěhotnět, aby mohla jít na potrat jako normální žena, spustí sérii dramatických událostí, které otřesou jejím životem.
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14,99 € 16,49€

dostupné aj ako:

The Colonial First Ladies


The first three First Ladies were born decades long before the United States became “states”.  As mature women, married to arguably the most prominent men of their generation, they became political figures whether they liked it or not. All three were among the most consequential First Ladies in American history. Martha Dandridge Washington, the quintessential domestic lady, gladly went wherever her husband asked - including regular sojourns encamped with the army during wartime. She also spent eight years in New York and Philadelphia, supervising comfort in the then-executive mansions, setting the tone for the office itself. Abigail Smith Adams, the brilliant and intellectual lady, endured long separations from her politically and diplomatically active husband, survived a harrowing ocean voyage and awakened to a European sophistication she could never have imagined. Her intelligence and insights set a benchmark for what a First Lady could achieve. Dolley Payne Madison, the delightful and socially talented lady, became the most famous American woman of her time. She lifted her reticent and intellectual husband to a prominence he might never have achieved alone. She put the role on the map forever. In their own ways, they are our collective national great-grandmothers, deserving of our admiration and affection. Treasure them.
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29,49 €

Large Tank Locomotive Classes of the Southern Railway


The three main constituent companies of the Southern Railway had different policies for tank engine design. The London & South Western built tank engines for suburban, branch and heavy goods work, the London, Brighton and South Coast had many designs for express passenger, mixed traffic and goods work as their main routes were short enough to be resourced by tank engines with limited water capacity and the South Eastern and Chatham ventured into a similar policy in its last days with the ‘River’ class only for the Southern Railway to be dissuaded from further development following the disastrous Sevenoaks accident in 1927. Unlike the other three post-Grouping railways, the Southern made no further effort to adopt the tank engine design for passenger or mixed traffic purposes apart from Maunsells ‘W’ and ‘Z’ for freight and shunting until Bulleid’s revolutionary (and unsuccessful) ‘Leader’ class. This book describes the design, construction, operation and performance of all these pre- and post-Grouping classes and the final adoption of the LMS and BR Standard 2-6-4 and 2-6-2 tank engines to fill the void in the Southern Region’s locomotive fleet.
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39,49 €

The Full Story of the Air and Sea Battles of the Falklands War


Despite the Falklands War between Argentina and the UK lasting only ten weeks, it still had an enduring impact on military technology worldwide. Not since the Second World War had two capable navies and air forces clashed in open ocean. In a logistical master class, the British mustered 115 ships with no warning and sent them 8,000 miles south within days/ weeks. They initiated their campaign by sinking a large Argentine warship with a nuclear-powered submarine (SSN); the only time this has happened. It was also the first time that sea-skimming anti-ship missiles dominated naval tactics. In addition to this, the British launched an amphibious landing in the jet era, with only 28 serviceable Harrier fighters against 112 fighter jets – it was also the first time air-to-air combat depended entirely on a fighter aircraft capable of vertical take-off and landing (the Harrier). On the first day of Britain’s recovery effort, an RAF Vulcan bomber dropped twenty-one bombs to get one on target. After considerable ‘research under fire’, on the war’s last full day an RAF Harrier dropped a single laser guided bomb and scored a bullseye. As such, the war marks an important transition in British aviation technology. While both sides had six ships sunk, the British use of SSNs forced the entire Argentine navy to retreat to port. High British ship losses remain controversial, and they are compared here with losses in Operation Pedestal, the long-range naval action on a similar scale to save Malta in the Second World War. Losses were overall lower in the Falklands War, and the reasons behind this are discussed. The book also reveals what might have happened if the Argentine dictators had launched their war several months later, as originally considered.
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33,49 €

The Edwardians


In January 1901, Edward VII, then the longest-waiting monarch to ascend to the British throne, succeeded his mother, Queen Victoria, who had reigned over a growing empire for 63 years.Edward’s reign would be much shorter – only nine years – but it was a period of British history that saw life change rapidly for those who now lived in the Edwardian Era.It began when Britain was at war in South Africa, and it lasted longer than the monarch whose name it took. It would be brought to its end by the advent of a much greater and more terrible conflictThe Edwardians: Life and Times of the Golden Age takes us on a journey through those first few years of the 20th century, when it can be said that modern Britain began to take shape.New technology – new modes of transport, new labour-saving devices – affected everyday life. There were new attitudes to social welfare, and reforms were introduced in a bid to improve the lot of even the poorest in society – albeit the picture often painted of Edwardian tea parties on the lawn on lazy summer days was still reserved for relatively few people in a Britain, which many now regard as the last great hurrah of the aristocracy in their so-called Golden Age.The Edwardians: Life and Times of the Golden Age tells the story of life in Britain – at the beginning of Edward’s reign over the most powerful nation on Earth – through the events, great and small, of what has also been known as the ‘Age of Optimism’.
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33,49 €

Football's Full English Puzzle Book


Test your football knowledge and brush up on your sports trivia with Football’s Full English Puzzle Book, a compendium of football fun covering every team that has played in the Football League, including a dedicated section on each of the 65 clubs that have tasted football at the top table of England’s beautiful game. If you know your Arsenal from your Accrington and your Loughborough from your Liverpool, give your brain cells a run out!The footy fun doesn’t stop there; as well as crosswords, there are Codewords, Hidden in Plain View, Transformers, Identity Crisis, Word Spiral, Fantasy Five-a-side, Read All About It, Name Drop, Lions & Lionesses, Name Link, Who’s Driving The Bus? Mixed Bag & True or False?
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19,99 €

What was that Bang?!?


BANG!!’… "What was that sound?!" asks an inquisitive 9-year-old Bean. "It was a balloon bursting" responds his seemingly sure-footed father Meabo. "Was there a bang inside the balloon?" responds the now even more confused child. As is often the case with children, a simple question can easily lead a conversation down a rabbit hole of what, why, when, and how. So begins a journey deeper (both physiologically and intellectually) than Bean had ever thought possible. In a world where information is literally at our fingertips, it’s easy to just respond with an answer to an ostensibly basic question from a child. Simple factual answers often lack context, and abstract analogies can provide even further confusion. The graphic educational fiction novel ‘What was that BANG?!’ is a dialogue between two characters Meabo, and his son Bean. Through playful conversation, the characters take readers through the journey a sound can take from source to conscious perception. Beyond leaving children with just scientific facts, the story encourages active questioning, developing logical thought processes, and instilling a growth mindset.
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14,99 €

Miracles Cost Extra


‘If I can’t get off – get me out – at any price!’ When millionaire property tycoon Billy Danvers is arrested and awaiting trial for murdering his wife’s lover, his best friend – a respectable city banker – turns to London’s most powerful criminal to pull off the ultimate escape. But when it comes down to huge sums of money, the line between loyalty and betrayal begins to blur. Miracles Cost Extra is a razor-sharp thriller that delivers a stunningly authentic look at how justice can be bent, bought, or broken. It takes readers deep inside the world of high-stakes prison breaks, underworld fixers, and the shadowy border between law and crime. Written by Henry Milner, a legal heavyweight who has defended some of Britain's most notorious criminals. With decades of firsthand courtroom experience, the author crafts a story so true-to-life, it could have been ripped from his case files. ‘Drawing on a lifetime defending crime, Milner writes with elegant, compelling clarity; a novel that’s simply a joy to read.’ Judge Rinder‘A well plotted and thoroughly entertaining tale of lust, murder, bribery, loyalty, betrayal and revenge.' James Morton, Author of Krays: The Final Word
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13,49 €

Marsh, Weald and Downs


All is not as it seems in the bucolic Sussex countryside. Throw another log on the fire and listen as the mysterious Uncle Franklin tells his tales of ghosts, strange beasts, murderous Morris dancers and other bizarre characters. This entrancingly dark collection of stories set in the forests of the Weald, the lonely marshes of the Pevensey levels and the South Downs of a hundred years ago conjures up a vivid description of the Sussex countryside on the cusp of the modern age. With references to real villages and local folklore, these linked stories are interspersed with authentic Sussex recipes. Open the pages and be transported to the top of the Downs on Midsummer’s Eve, a snug cowshed in the early hours of Christmas morning, or to a Maypole dance in a beautiful village... but what will happen next?
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14,99 €

Street Sweeper


“Really beautiful and vivid detailing in the storytelling.” – Chris Gribble, Former Head of The National Centre for WritingLondon, 2002. When Almir, a twenty-one-year-old Kosovan ex-boy soldier, is relocated to London with a new identity, flashbacks undermine his ability to keep his job as a street sweeper. Then he meets Roland, a forty-year-old British Jamaican, a Council surveyor trying to escape his Pentecostal upbringing, and failed relationship with Shirl with whom he has a fifteen-year-old son. Roland and Almir become closer as Roland offers first friendship, then sex, yet Almir remains secretive about his past, and struggles to identify as gay, forcing Roland to question their relationship. And who is Muzzafer, the name Almir repeatedly shouts out during frequent nightmares? As tension builds, Almir confronts his involvement in a war atrocity, which threatens to destabilise his sanity and his new UK life. But, against all these powerful obstacles, Almir and Roland’s love for each other continues to grow. Is it strong enough to last?
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14,99 €

Najpredávanejší autori v tejto kategórii: Dominik Dán, Joanne K. Rowling, Elle Kennedy, Freida McFadden, Sarah J. Maasová.