{"id":10704,"date":"2023-04-17T08:00:00","date_gmt":"2023-04-17T06:00:00","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=10704"},"modified":"2023-04-17T15:27:34","modified_gmt":"2023-04-17T13:27:34","slug":"poskytujete-zamestnancum-benefity-ze-socialniho-fondu","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/poskytujete-zamestnancum-benefity-ze-socialniho-fondu\/","title":{"rendered":"Poskytujete zam\u011bstnanc\u016fm benefity ze soci\u00e1ln\u00edho fondu?"},"content":{"rendered":"<h2>Co je to vlastn\u011b zam\u011bstnaneck\u00fd benefit?<\/h2>\n<p>Je to ur\u010dit\u00e1 v\u00fdhoda poskytnut\u00e1 zam\u011bstnanci, kter\u00e1 ale nen\u00ed odm\u011bnou za vykonanou pr\u00e1ci. Ve spole\u010dnostech b\u00fdvaj\u00ed zpracov\u00e1ny rozs\u00e1hl\u00e9 soci\u00e1ln\u00ed programy s&nbsp;\u0159adou r\u016fzn\u00fdch benefit\u016f. Zdrojem kryt\u00ed t\u011bchto benefit\u016f b\u00fdv\u00e1 u podnikatelsk\u00fdch subjekt\u016f soci\u00e1ln\u00ed fond.<\/p>\n<p><strong>St\u00e1tn\u00ed podniky, organiza\u010dn\u00ed slo\u017eky st\u00e1tu a p\u0159\u00edsp\u011bvkov\u00e9 organizace<\/strong> maj\u00ed tak\u00e9 zpracov\u00e1ny soci\u00e1ln\u00ed programy a poskytuj\u00ed zam\u011bstnanc\u016fm r\u016fzn\u00e9 benefity. Pro jejich kryt\u00ed slou\u017e\u00ed Fond kulturn\u00edch a soci\u00e1ln\u00edch pot\u0159eb (d\u00e1le jen FKSP). &nbsp;Pro tyto \u00fa\u010detn\u00ed jednotky upravuje tvorbu a \u010derp\u00e1n\u00ed FKSP Vyhl\u00e1\u0161ka Ministerstva financ\u00ed \u010d.114\/2002 Sb. o fondu kulturn\u00edch a soci\u00e1ln\u00edch pot\u0159eb.<\/p>\n<p><strong>Podnikatelsk\u00e9 subjekty<\/strong> vy\u010dle\u0148uj\u00ed \u010d\u00e1st sv\u00fdch finan\u010dn\u00edch prost\u0159edk\u016f na poskytnut\u00ed benefit\u016f a ostatn\u00edch soci\u00e1ln\u00edch program\u016f pro zam\u011bstnance a za t\u00edmto \u00fa\u010delem vytv\u00e1\u0159ej\u00ed soci\u00e1ln\u00ed fond. Pojem soci\u00e1ln\u00ed fond nen\u00ed v&nbsp;\u017e\u00e1dn\u00e9m pr\u00e1vn\u00edm p\u0159edpise p\u0159esn\u011b vymezen. Soci\u00e1ln\u00ed fond je \u00fa\u010delov\u011b vytvo\u0159en\u00fd fond ur\u010den\u00fd ke kryt\u00ed kulturn\u00edch, soci\u00e1ln\u00edch a dal\u0161\u00edch benefit\u016f pro zam\u011bstnance v&nbsp;podnikatelsk\u00e9 sf\u00e9\u0159e.<\/p>\n<p>N\u011bkter\u00e9 spole\u010dnosti maj\u00ed tvorbu soci\u00e1ln\u00edho fondu upravenu p\u0159\u00edmo ve statut\u00e1rn\u00edch dokumentech jako je spole\u010densk\u00e1 smlouva nebo stanovy.<\/p>\n<p>Tvorbu a \u010derp\u00e1n\u00ed prost\u0159edk\u016f ze soci\u00e1ln\u00edho fondu neupravuje pro podnikatelsk\u00e9 subjekty \u017e\u00e1dn\u00fd pr\u00e1vn\u00ed p\u0159edpis. Nakl\u00e1d\u00e1n\u00ed s&nbsp;prost\u0159edky ze soci\u00e1ln\u00edho fondu mus\u00ed m\u00edt \u00fa\u010detn\u00ed jednotka upraveno intern\u00ed sm\u011brnic\u00ed, kter\u00e1 popisuje celou oblast soci\u00e1ln\u00edho programu a metody poskytov\u00e1n\u00ed benefit\u016f zam\u011bstnanc\u016fm. &nbsp;Pokud ve spole\u010dnosti p\u016fsob\u00ed odborov\u00e1 organizace, je \u010derp\u00e1n\u00ed fondu projedn\u00e1v\u00e1no rovn\u011b\u017e s&nbsp;p\u0159edstaviteli t\u00e9to organizace.<\/p>\n<p>O p\u0159\u00edd\u011blu prost\u0159edk\u016f do soci\u00e1ln\u00edho fondu zpravidla rozhodne valn\u00e1 hromada, kter\u00e1 schvaluje rozd\u011blen\u00ed zisku po schv\u00e1len\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brky.<\/p>\n<h2>Jak spr\u00e1vn\u011b za\u00fa\u010dtovat tvorbu a \u010derp\u00e1n\u00ed soci\u00e1ln\u00edho fondu?<\/h2>\n<p>Aby byla tvorba a \u010derp\u00e1n\u00ed fondu spr\u00e1vn\u011b vyk\u00e1z\u00e1na v&nbsp;\u00fa\u010detn\u00ed z\u00e1v\u011brce spole\u010dnosti, byla vyd\u00e1na interpretace N\u00daR I-8, kter\u00e1 popisuje metodiku \u00fa\u010dtov\u00e1n\u00ed soci\u00e1ln\u00edho fondu.<\/p>\n<p>V&nbsp;p\u0159\u00edpad\u011b, \u017ee <strong>nem\u00e1 spole\u010dnost p\u0159\u00edslib poskytnut\u00ed prost\u0159edk\u016f na soci\u00e1ln\u00ed program<\/strong> zam\u011bstnanc\u016f <strong>upraven statut\u00e1rn\u00edmi dokumenty<\/strong> tzn. stanovami nebo spole\u010denskou smlouvou, je tento p\u0159\u00edslib podm\u00edn\u011bn\u00fdm z\u00e1vazkem spole\u010dnosti v\u016f\u010di zam\u011bstnanc\u016fm. Poskytnut\u00ed tohoto benefitu se st\u00e1v\u00e1 osobn\u00edm n\u00e1kladem, kter\u00fd je vyk\u00e1z\u00e1n ve v\u00fdsledovce. V&nbsp;p\u0159\u00edpad\u011b, \u017ee nen\u00ed ke konci \u00fa\u010detn\u00edho obdob\u00ed tento podm\u00edn\u011bn\u00fd z\u00e1vazek vypo\u0159\u00e1d\u00e1n, vytvo\u0159\u00ed spole\u010dnost v r\u00e1mci z\u00e1v\u011brkov\u00fdch operac\u00ed rezervu nebo dohadnou polo\u017eku pasivn\u00ed ve v\u00fd\u0161i tohoto podm\u00edn\u011bn\u00e9ho z\u00e1vazku.&nbsp; Pokud spole\u010dnost poskytne n\u00e1vratnou p\u016fj\u010dku zam\u011bstnanci, \u00fa\u010dtuje tuto p\u016fj\u010dku do rozvahy jako pohled\u00e1vku za zam\u011bstnancem.<\/p>\n<p>Pokud <strong>m\u00e1 spole\u010dnost tvorbu a \u010derp\u00e1n\u00ed prost\u0159edk\u016f ze soci\u00e1ln\u00edho fondu definov\u00e1nu ve sv\u00fdch statut\u00e1rn\u00edch dokumentech<\/strong>, je tvo\u0159en soci\u00e1ln\u00ed fond v&nbsp;souladu se z\u00e1konem o obchodn\u00edch korporac\u00edch. V&nbsp;tomto p\u0159\u00edpad\u011b je tvorba soci\u00e1ln\u00edho fondu je z\u00e1visl\u00e1 na zisku spole\u010dnosti. Soci\u00e1ln\u00ed fond se tak st\u00e1v\u00e1 sou\u010d\u00e1st\u00ed vlastn\u00edho kapit\u00e1lu. \u010cerp\u00e1n\u00ed prost\u0159edk\u016f ze soci\u00e1ln\u00edho fondu je v&nbsp;pln\u011b v&nbsp;rozhodnut\u00ed spole\u010dnosti a t\u0159et\u00ed osoby tzn. zam\u011bstnanci se nemohou dom\u00e1hat v\u00fdplaty.<\/p>\n<p>Pro zachycen\u00ed soci\u00e1ln\u00edho fondu v&nbsp;\u00fa\u010detnictv\u00ed pou\u017eije \u00fa\u010detn\u00ed jednotka v&nbsp;souladu se sm\u011brnou \u00fa\u010dtovou osnovou \u00fa\u010detn\u00ed skupinu 42 \u2013 kapit\u00e1lov\u00e9 fondy. Nej\u010dast\u011bji je pro tento \u00fa\u010del pou\u017e\u00edv\u00e1n syntetick\u00fd \u00fa\u010det 423.<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td colspan=\"3\">\n<p style=\"text-align: center;\"><strong>P\u0159\u00edklad \u00fa\u010dtov\u00e1n\u00ed o tvorb\u011b soci\u00e1ln\u00edho fondu<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td><strong>&nbsp;<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>MD <\/strong><\/td>\n<td style=\"text-align: center;\"><strong>DAL<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>P\u0159\u00edd\u011bl ze zisku minul\u00fdch let<\/td>\n<td style=\"text-align: center;\">428<\/td>\n<td style=\"text-align: center;\">423<\/td>\n<\/tr>\n<tr>\n<td>P\u0159\u00edd\u011bl z disponibiln\u00edho zisku b\u011b\u017en\u00e9ho obdob\u00ed<\/td>\n<td style=\"text-align: center;\">431<\/td>\n<td style=\"text-align: center;\">423<\/td>\n<\/tr>\n<tr>\n<td>P\u0159evod z kapit\u00e1lov\u00fdch fond\u016f<\/td>\n<td style=\"text-align: center;\">413<\/td>\n<td style=\"text-align: center;\">423<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Na z\u00e1klad\u011b schv\u00e1len\u00e9&nbsp;Interpretace N\u00e1rodn\u00ed \u00fa\u010detn\u00ed rady I-8 m\u016f\u017ee \u00fa\u010detn\u00ed jednotka pou\u017e\u00edt pro za\u00fa\u010dtov\u00e1n\u00ed \u010derp\u00e1n\u00ed prost\u0159edk\u016f ze soci\u00e1ln\u00edho fondu jeden ze dvou zp\u016fsob\u016f:<\/p>\n<h3>V\u00fdsledkov\u00e9 \u00fa\u010dtov\u00e1n\u00ed<\/h3>\n<p>\u00da\u010detn\u00ed jednotka \u00fa\u010dtuje v&nbsp;pr\u016fb\u011bhu roku v\u0161echny n\u00e1klady vynalo\u017een\u00e9 na soci\u00e1ln\u00ed zam\u011bstnaneck\u00fd program na vrub osobn\u00edch n\u00e1klad\u016f. Na konci \u00fa\u010detn\u00edho obdob\u00ed pak provede&nbsp;tzv. z\u00fa\u010dtov\u00e1n\u00ed soci\u00e1ln\u00edho fondu a za\u00fa\u010dtuje \u010derp\u00e1n\u00ed soci\u00e1ln\u00edho fondu a souvzta\u017en\u011b jako sn\u00ed\u017een\u00ed osobn\u00edch n\u00e1klad\u016f. Pokud bylo vynalo\u017eeno v\u00edce prost\u0159edk\u016f ne\u017e \u010din\u00ed hodnota soci\u00e1ln\u00edho fondu, pak toto \u201ep\u0159e\u010derp\u00e1n\u00ed\u201c sni\u017euje v\u00fdsledek hospoda\u0159en\u00ed b\u011b\u017en\u00e9ho roku. Sou\u010d\u00e1st\u00ed schvalov\u00e1n\u00ed v\u00fdsledku hospoda\u0159en\u00ed by m\u011bla valn\u00e1 hromada rozhodnout o \u00fahrad\u011b \u201enekryt\u00e9ho \u010derp\u00e1n\u00ed soci\u00e1ln\u00edho fondu\u201c z&nbsp;jin\u00fdch slo\u017eek vlastn\u00edho kapit\u00e1lu nap\u0159. p\u0159esunem prost\u0159edk\u016f z&nbsp;ostatn\u00edch kapit\u00e1lov\u00fdch fond\u016f tak, aby byl soci\u00e1ln\u00ed fond vyrovn\u00e1n a nevykazoval negativn\u00ed z\u016fstatek.<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td colspan=\"3\">\n<p style=\"text-align: center;\"><strong>P\u0159\u00edklad \u00fa\u010dtov\u00e1n\u00ed \u010derp\u00e1n\u00ed soci\u00e1ln\u00edho fondu &#8211; v\u00fdsledkov\u00fd zp\u016fsob<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td><strong>&nbsp;<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>MD <\/strong><\/td>\n<td style=\"text-align: center;\"><strong>DAL<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Benefit souvisej\u00edc\u00ed se soci\u00e1ln\u00edm programem<\/td>\n<td style=\"text-align: center;\">527<\/td>\n<td style=\"text-align: center;\">321<\/td>\n<\/tr>\n<tr>\n<td>Z\u00fa\u010dtov\u00e1n\u00ed soci\u00e1ln\u00edho fondu<\/td>\n<td style=\"text-align: center;\">423<\/td>\n<td style=\"text-align: center;\">527<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>Bilan\u010dn\u00ed \u00fa\u010dtov\u00e1n\u00ed<\/h3>\n<p>v&nbsp;pr\u016fb\u011bhu roku jsou v\u0161echny transakce t\u00fdkaj\u00edc\u00ed se \u010derp\u00e1n\u00ed soci\u00e1ln\u00edho fondu \u00fa\u010dtov\u00e1ny rozvahov\u011b na vrub soci\u00e1ln\u00edho fondu. Tyto transakce se tak neprom\u00edtnou v&nbsp;n\u00e1kladech spole\u010dnosti. Tzn. prost\u0159edky poskytnut\u00e9 zam\u011bstnanc\u016fm nejsou v\u016fbec prom\u00edtnuty do v\u00fdsledovky, co\u017e m\u016f\u017ee zp\u016fsobovat nep\u0159ehlednost v&nbsp;\u0159\u00edzen\u00ed spole\u010dnosti. Pokud jsou ze soci\u00e1ln\u00edho fondu poskytov\u00e1ny zam\u011bstnanc\u016fm n\u00e1vratn\u00e9 p\u016fj\u010dky, vykazuje spole\u010dnost aktu\u00e1ln\u00ed stav t\u011bchto p\u016fj\u010dek v&nbsp;podrozvahov\u00e9 evidenci.<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td colspan=\"3\">\n<p style=\"text-align: center;\"><strong>P\u0159\u00edklad \u00fa\u010dtov\u00e1n\u00ed \u010derp\u00e1n\u00ed soci\u00e1ln\u00edho fondu &#8211; bilan\u010dn\u00ed zp\u016fsob \u00fa\u010dtov\u00e1n\u00ed<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td><strong>&nbsp;<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>MD<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>DAL<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Benefit souvisej\u00edc\u00ed se soci\u00e1ln\u00edm programem<\/td>\n<td style=\"text-align: center;\">423<\/td>\n<td style=\"text-align: center;\">321<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\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\/10704\">\n\n    <div>\n        <div class=\"fheader\">\n            <h3>\n                Dopl\u0148te si mezery v dan\u00edch a \u00fa\u010detnictv\u00ed            <\/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=\"S1\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/10704\">\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>Shrnut\u00ed<\/h2>\n<p>V&nbsp;p\u0159\u00edloze \u00fa\u010detn\u00ed z\u00e1v\u011brky by m\u011bla \u00fa\u010detn\u00ed jednotka uv\u00e9st, zda byl pro \u00fa\u010dtov\u00e1n\u00ed \u010derp\u00e1n\u00ed soci\u00e1ln\u00edho fondu pou\u017eit v\u00fdsledkov\u00fd nebo bilan\u010dn\u00ed zp\u016fsob \u00fa\u010dtov\u00e1n\u00ed. Rovn\u011b\u017e je nutn\u00e9 zve\u0159ejnit p\u0159ehled o v\u00fdvoji vlastn\u00edho kapit\u00e1lu a u\u017eivatel\u016fm \u00fa\u010detn\u00ed z\u00e1v\u011brky vy\u010d\u00edslit p\u0159\u00edr\u016fstky a \u00fabytky vlastn\u00edho kapit\u00e1lu. Pro spr\u00e1vnou prezentaci \u00fa\u010detn\u00ed z\u00e1v\u011brky je vhodn\u00e9 popsat pou\u017eit\u00fd zp\u016fsob \u00fa\u010dtov\u00e1n\u00ed soci\u00e1ln\u00edho fondu.<\/p>\n<p>\u010cerp\u00e1n\u00ed prost\u0159edk\u016f je pln\u011b v&nbsp;kompetenci veden\u00ed spole\u010dnosti, ale mus\u00ed b\u00fdt respektov\u00e1no ustanoven\u00ed Z\u00e1kona 90\/2012 Sb. o obchodn\u00edch korporac\u00edch. kter\u00e9 v \u00a740 omezuje v\u00fdplatu zisku nebo jin\u00fdch vlastn\u00edch zdroj\u016f. Obchodn\u00ed korporace nesm\u00ed vyplatit zisk nebo prost\u0159edky z&nbsp;jin\u00fdch vlastn\u00edch zdroj\u016f, ani na n\u011b vypl\u00e1cet z\u00e1lohy, pokud by si t\u00edm p\u0159ivodila \u00fapadek. Tzn. \u017ee pokud by to vedlo k&nbsp;\u00fapadku spole\u010dnosti nesm\u00ed \u010derpat ani prost\u0159edky ze soci\u00e1ln\u00edho fondu, kter\u00fd je sou\u010d\u00e1st\u00ed vlastn\u00edho kapit\u00e1lu spole\u010dnosti.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Co je to vlastn\u011b zam\u011bstnaneck\u00fd benefit? Je to ur\u010dit\u00e1 v\u00fdhoda poskytnut\u00e1 zam\u011bstnanci, kter\u00e1 ale nen\u00ed odm\u011bnou za vykonanou pr\u00e1ci. Ve spole\u010dnostech b\u00fdvaj\u00ed zpracov\u00e1ny rozs\u00e1hl\u00e9 soci\u00e1ln\u00ed &#8230;<\/p>\n","protected":false},"author":28,"featured_media":10705,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[6,35],"tags":[311,129,99],"class_list":["post-10704","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ucetnictvi-2","category-ucetnictvi","tag-fondy","tag-ucetni-zaverka","tag-ucetnictvi"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/10704","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\/28"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=10704"}],"version-history":[{"count":6,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/10704\/revisions"}],"predecessor-version":[{"id":10729,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/10704\/revisions\/10729"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/10705"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=10704"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=10704"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=10704"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}