{"id":10357,"date":"2023-03-27T07:00:00","date_gmt":"2023-03-27T05:00:00","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=10357"},"modified":"2023-03-24T17:58:09","modified_gmt":"2023-03-24T16:58:09","slug":"poskytovani-zvyhodneneho-ubytovani-rodinnym-prislusnikum-ukrajinskeho-zamestnance","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/poskytovani-zvyhodneneho-ubytovani-rodinnym-prislusnikum-ukrajinskeho-zamestnance\/","title":{"rendered":"Poskytov\u00e1n\u00ed zv\u00fdhodn\u011bn\u00e9ho ubytov\u00e1n\u00ed rodinn\u00fdm p\u0159\u00edslu\u0161n\u00edk\u016fm ukrajinsk\u00e9ho zam\u011bstnance"},"content":{"rendered":"<p>P\u0159i \u0159e\u0161en\u00ed problematiky da\u0148ov\u00e9ho o\u0161et\u0159en\u00ed zv\u00fdhodn\u011bn\u00e9ho ubytov\u00e1n\u00ed z&nbsp;hlediska ZDP a ZUK je nutn\u00e9 rozli\u0161ovat, zda se jedn\u00e1 o poskytnut\u00ed tzv. p\u0159echodn\u00e9ho ubytov\u00e1n\u00ed ukrajinsk\u00e9mu zam\u011bstnanci, nebo o poskytnut\u00ed zv\u00fdhodn\u011bn\u00e9ho ubytov\u00e1n\u00ed rodinn\u00fdm p\u0159\u00edslu\u0161n\u00edk\u016fm tohoto ukrajinsk\u00e9ho zam\u011bstnance.<\/p>\n<h2>Poskytnut\u00ed tzv. p\u0159echodn\u00e9ho ubytov\u00e1n\u00ed zam\u011bstnanci ze strany zam\u011bstnavatele<\/h2>\n<p>V&nbsp;p\u0159\u00edpad\u011b poskytnut\u00ed tzv. p\u0159echodn\u00e9ho ubytov\u00e1n\u00ed zam\u011bstnanci ze strany zam\u011bstnavatele se pro da\u0148ov\u00e9 \u0159e\u0161en\u00ed na stran\u011b zam\u011bstnance pou\u017eije ustanoven\u00ed \u00a7 6 odst. 9 p\u00edsm. i) ZDP, zat\u00edmco na stran\u011b zam\u011bstnavatele ustanoven\u00ed \u00a7 24 odst. 2 p\u00edsm. j) bod 5 ZDP.<\/p>\n<p>Na stran\u011b zam\u011bstnance je osvobozena hodnota p\u0159echodn\u00e9ho ubytov\u00e1n\u00ed, nejde-li o ubytov\u00e1n\u00ed p\u0159i pracovn\u00ed cest\u011b, poskytovan\u00e1 jako nepen\u011b\u017en\u00ed pln\u011bn\u00ed zam\u011bstnavatelem zam\u011bstnanci v&nbsp;souvislosti s&nbsp;v\u00fdkonem pr\u00e1ce, pokud obec p\u0159echodn\u00e9ho ubytov\u00e1n\u00ed nen\u00ed shodn\u00e1 s&nbsp;obc\u00ed, kde m\u00e1 zam\u011bstnanec bydli\u0161t\u011b, a to maxim\u00e1ln\u011b do v\u00fd\u0161e K\u010d 3.500,&#8211; m\u011bs\u00ed\u010dn\u011b.<\/p>\n<p>V&nbsp;souladu s&nbsp;Pokynem GF\u0158 D-59, k&nbsp;jednotn\u00e9mu postupu p\u0159i uplat\u0148ov\u00e1n\u00ed n\u011bkter\u00fdch ustanoven\u00ed ZDP, v\u0161ak plat\u00ed, \u017ee se toto da\u0148ov\u00e9 osvobozen\u00ed vztahuje za podm\u00ednek stanoven\u00fdch ZDP tak\u00e9 na zam\u011bstnance, kter\u00fd je v&nbsp;\u010cesk\u00e9 republice (d\u00e1le jen \u010cR) da\u0148ov\u00fdm nerezidentem. Podm\u00ednka p\u0159echodn\u00e9ho ubytov\u00e1n\u00ed v&nbsp;\u010cR nebude spln\u011bna, pokud by pro \u00fa\u010dely z\u00edsk\u00e1n\u00ed da\u0148ov\u00e9 rezidentury v&nbsp;\u010cR m\u011bla takov\u00e1 fyzick\u00e1 osoba v&nbsp;m\u00edst\u011b pobytu (ubytov\u00e1n\u00ed) v&nbsp;\u010cR st\u00e1l\u00fd byt s&nbsp;\u00famyslem se trvale zdr\u017eovat. V&nbsp;tomto kontextu by pak m\u00edsto poskytnut\u00e9ho ubytov\u00e1n\u00ed v&nbsp;\u010cR m\u011blo pro da\u0148ov\u00e9 \u00fa\u010dely charakter jeho bydli\u0161t\u011b (st\u00e1l\u00e9ho bytu), nikoliv m\u00edsta jeho p\u0159echodn\u00e9ho ubytov\u00e1n\u00ed.<\/p>\n<p>V&nbsp;p\u0159\u00edpad\u011b hodnoty p\u0159echodn\u00e9ho ubytov\u00e1n\u00ed se jedn\u00e1 o \u010d\u00e1stku v\u010detn\u011b dan\u011b z&nbsp;p\u0159idan\u00e9 hodnoty.<\/p>\n<p>Na stran\u011b zam\u011bstnavatele je hodnota poskytnut\u00e9ho tzv. p\u0159echodn\u00e9ho ubytov\u00e1n\u00ed zam\u011bstnanci da\u0148ov\u011b uznateln\u00fdm n\u00e1kladem (v\u00fddajem) z&nbsp;hlediska ZDP, pokud dan\u00e9 pr\u00e1vo zam\u011bstnance vypl\u00fdv\u00e1 z&nbsp;kolektivn\u00ed smlouvy, vnit\u0159n\u00edho p\u0159edpisu zam\u011bstnavatele, pracovn\u00ed nebo jin\u00e9 smlouvy, pokud ZDP nebo zvl\u00e1\u0161tn\u00ed pr\u00e1vn\u00ed p\u0159edpis nestanov\u00ed jinak.<\/p>\n<h2>Poskytnut\u00ed zv\u00fdhodn\u011bn\u00e9ho ubytov\u00e1n\u00ed rodinn\u00fdm p\u0159\u00edslu\u0161n\u00edk\u016fm ukrajinsk\u00e9ho zam\u011bstnance ze strany zam\u011bstnavatele<\/h2>\n<p>Pokud poskytne zam\u011bstnavatel zv\u00fdhodn\u011bn\u00e9 ubytov\u00e1n\u00ed rodinn\u00fdm p\u0159\u00edslu\u0161n\u00edk\u016fm ukrajinsk\u00e9ho zam\u011bstnance, postupujeme dle ustanoven\u00ed \u00a7 2 odst. 1 p\u00edsm. a) ZUK. Dle tohoto z\u00e1kona mus\u00ed b\u00fdt spln\u011bna podm\u00ednka, \u017ee se jedn\u00e1 o nepen\u011b\u017en\u00ed p\u0159\u00edjem poskytovan\u00fd zam\u011bstnavatelem a ubytov\u00e1n\u00ed je poskytnuto rodinn\u00fdm p\u0159\u00edslu\u0161n\u00edk\u016fm zam\u011bstnance, kte\u0159\u00ed m\u011bli bydli\u0161t\u011b na Ukrajin\u011b a ode\u0161li z&nbsp;Ukrajiny v&nbsp;d\u016fsledku v\u00e1le\u010dn\u00e9ho konfliktu. Toto osvobozen\u00ed je bezlimitn\u00ed, av\u0161ak nelze jej uplat\u0148ovat na st\u00e1vaj\u00edc\u00edho ukrajinsk\u00e9ho zam\u011bstnance s&nbsp;tzv. p\u0159echodn\u00fdm ubytov\u00e1n\u00edm.&nbsp;<\/p>\n<link rel=\"stylesheet\" href=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/themes\/money-blog\/shortcodes\/smartmailing-email-registration\/form.min.css\" \/>\n<script type=\"text\/javascript\">\n    var smFormInterval = null;\n\n    jQuery(document).ready(function() {\n        jQuery(\".shortcode-smartmailing-form .fheader p a.info\").click(function(e) {  \n            e.preventDefault();\n\n            \/*if (jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").is(\":visible\"))\n            {\n                jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").hide();\n            }\n            else\n            {\n                jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").show();\n            }*\/\n\n            return false;\n        });\n\n        jQuery(\"#shortcodeSmartmailingForm\").submit(function(e) {\n            e.preventDefault();\n            return false;\n        });\n\n        jQuery(\"#shortcodeSmartmailingForm button[type='submit']\").click(function(e) {\n            e.preventDefault();\n            \n            var email = jQuery(\"#shortcodeSmartmailingForm_email\").val();\n\n            if (email.length == 0)\n            {\n                alert(\"Pros\u00edm zadejte v\u00e1\u0161 e-mail.\");\n                return false;\n            }\n            if (!shortcodeSmartmailingForm_validateEmail(email))\n            {\n                alert(\"Zadan\u00fd e-mail m\u00e1 neplatn\u00fd form\u00e1t.\");\n                return false;\n            }\n\n            jQuery.ajax({\n                url: \"\/novinky-a-tipy\/wp-content\/themes\/money-blog\/shortcodes\/smartmailing-email-registration\/service.php\",\n                type: \"POST\",\n                dataType: \"text\",\n                cache: false,\n                data: {\n                    \"email\": email,\n                    \"stdc\": jQuery(\"#shortcodeSmartmailingForm_stdc\").val(),\n                    \"current_url\": jQuery(\"#shortcodeSmartmailingForm_url\").val(),\n                    \"current_referrer\": jQuery(\"#shortcodeSmartmailingForm_referrer\").val()\n                }\n            }).done(function (response, textStatus, jqXHR)\n            {\n                jQuery(\".shortcodeSmartmailingForm_email\").hide();\n                jQuery(\"#shortcodeSmartmailingForm_submit\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .smart-disclaimer\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .success\").show();\n\t\t\t\tdataLayer.push({'event': 'newsletterSubscription', 'newsletterPosition': 'intext'});\n            }).fail(function( jqXHR, textStatus, errorThrown ) {\n                jQuery(\".shortcodeSmartmailingForm_email\").hide();\n                jQuery(\"#shortcodeSmartmailingForm_submit\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .smart-disclaimer\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .success\").show();\n            });\n\n            return false;\n        });\n    });\n\n    function shortcodeSmartmailingForm_validateEmail(email)\n    {\n        var re = \/^(([^<>()[\\]\\\\.,;:\\s@\\\"]+(\\.[^<>()[\\]\\\\.,;:\\s@\\\"]+)*)|(\\\".+\\\"))@((\\[[0-9]{1,3}\\.[0-9]{1,3}\\.[0-9]{1,3}\\.[0-9]{1,3}\\])|(([a-zA-Z\\-0-9]+\\.)+[a-zA-Z]{2,}))$\/;\n        return re.test(email);\n    }\n<\/script>\n<form method=\"post\" id=\"shortcodeSmartmailingForm\" class=\"shortcode-smartmailing-form\" action=\"\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/10357\">\n\n    <div>\n        <div class=\"fheader\">\n            <h3>\n                Dopl\u0148te si mezery ve mzd\u00e1ch a personalistice            <\/h3>\n            <div class=\"se-text\">\n                <p>\n                    P\u0159ihlaste se k n\u011bkolikad\u00edln\u00e9mu e-mailov\u00e9mu seri\u00e1lu a z\u00edskejte to nejlep\u0161\u00ed z blogu Money.cz.                    <a class=\"info\" title=\"E-maily v\u00e1m budou zas\u00edl\u00e1ny maxim\u00e1ln\u011b dvakr\u00e1t do m\u011bs\u00edce. Z odb\u011bru se m\u016f\u017eete kdykoliv odhl\u00e1sit.\">info<\/a>\n                <\/p>\n            <\/div>\n        <\/div>\n\n        <div class=\"ffooter\">\n            <div class=\"se-body\">\n                <input type=\"text\" id=\"shortcodeSmartmailingForm_email\" placeholder=\"Zadejte v\u00e1\u0161 e-mail\" \/>\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_stdc\" value=\"S2\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/10357\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_referrer\" value=\"\">\n\n                <div class=\"se-submit\">\n                    <button type=\"submit\" id=\"shortcodeSmartmailingForm_submit\" value=\"Chci b\u00fdt v obraze\">Chci b\u00fdt v obraze<\/button>\n                                          <p class=\"mlctr success\" style=\"display: none;\">D\u011bkujeme, <strong>zkontrolujte Va\u0161i e-mailovou schr\u00e1nku<\/strong> pro potvrzen\u00ed odb\u011bru.<\/p>\n                                    <\/div>\n            <\/div>\n                          <p class=\"smart-disclaimer\">Odesl\u00e1n\u00edm souhlas\u00edte s na\u0161imi\n                <a href=\"https:\/\/money.cz\/ochrana-osobnich-udaju\/#zzvou\" target=\"_blank\">z\u00e1sadami pro zpracov\u00e1n\u00ed osobn\u00edch \u00fadaj\u016f<\/a>.\n              <\/p>\n                    <\/div>\n    <\/div>\n<\/form>\n<h2>Z\u00e1v\u011br<\/h2>\n<p>V&nbsp;souvislosti s&nbsp;v\u00e1le\u010dn\u00fdm konfliktem na Ukrajin\u011b m\u016f\u017ee poskytovat zam\u011bstnavatel rodinn\u00fdm p\u0159\u00edslu\u0161n\u00edk\u016fm ukrajinsk\u00e9ho zam\u011bstnance zv\u00fdhodn\u011bn\u00e9 ubytov\u00e1n\u00ed, kter\u00e9 se v\u0161ak posuzuje z&nbsp;da\u0148ov\u00e9ho hlediska nikoliv podle ustanoven\u00ed \u00a7 6 odst. 9 p\u00edsm. i) ZDP, n\u00fdbr\u017e dle ustanoven\u00ed \u00a7 2 odst. 1 p\u00edsm. a) ZUK. Pokud jsou spln\u011bny podm\u00ednky podle ZUK, jedn\u00e1 se na stran\u011b zam\u011bstnance o bezlimitn\u00ed osvobozen\u00ed od dan\u011b z&nbsp;p\u0159\u00edjm\u016f fyzick\u00fdch osob ze z\u00e1visl\u00e9 \u010dinnosti, kter\u00e9 v\u0161ak nelze zam\u011b\u0148ovat s&nbsp;da\u0148ov\u00fdm \u0159e\u0161en\u00edm zam\u011bstnaneck\u00e9ho benefitu v&nbsp;podob\u011b tzv. p\u0159echodn\u00e9ho ubytov\u00e1n\u00ed, kter\u00e9 poskytuje zam\u011bstnavatel samotn\u00e9mu ukrajinsk\u00e9mu zam\u011bstnanci. &nbsp;&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>P\u0159i \u0159e\u0161en\u00ed problematiky da\u0148ov\u00e9ho o\u0161et\u0159en\u00ed zv\u00fdhodn\u011bn\u00e9ho ubytov\u00e1n\u00ed z&nbsp;hlediska ZDP a ZUK je nutn\u00e9 rozli\u0161ovat, zda se jedn\u00e1 o poskytnut\u00ed tzv. p\u0159echodn\u00e9ho ubytov\u00e1n\u00ed ukrajinsk\u00e9mu zam\u011bstnanci, nebo &#8230;<\/p>\n","protected":false},"author":12,"featured_media":10358,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[12,8],"tags":[150,77,51],"class_list":["post-10357","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-prijmu-fyzickych-osob","category-dane","tag-danova-rezidentura","tag-danove-priznani","tag-fyzicka-osoba"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/10357","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/users\/12"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=10357"}],"version-history":[{"count":3,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/10357\/revisions"}],"predecessor-version":[{"id":10361,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/10357\/revisions\/10361"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/10358"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=10357"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=10357"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=10357"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}