{"id":12439,"date":"2023-11-01T08:00:00","date_gmt":"2023-11-01T07:00:00","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=12439"},"modified":"2023-10-26T09:22:47","modified_gmt":"2023-10-26T07:22:47","slug":"fond-kulturnich-a-socialnich-potreb","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/fond-kulturnich-a-socialnich-potreb\/","title":{"rendered":"Fond kulturn\u00edch a soci\u00e1ln\u00edch pot\u0159eb"},"content":{"rendered":"<h2>Co je Fond kulturn\u00edch a soci\u00e1ln\u00edch pot\u0159eb?<\/h2>\n<p>Jednodu\u0161e \u0159e\u010deno m\u016f\u017eeme \u0159\u00edci, \u017ee fond kulturn\u00edch a soci\u00e1ln\u00edch pot\u0159eb (d\u00e1le jen \u201eFKSP\u201c) je principi\u00e1ln\u011b ur\u010den k\u00a0zabezpe\u010den\u00ed kulturn\u00edch a soci\u00e1ln\u00edch pot\u0159eb zam\u011bstnanc\u016f a jejich rodinn\u00fdch p\u0159\u00edslu\u0161n\u00edk\u016f, p\u0159i\u010dem\u017e je fond zalo\u017een na principu solidarity. Jak\u00fd je ov\u0161em pohled z\u00e1kona? Definov\u00e1n\u00ed FKSP nen\u00ed jednozna\u010dn\u00e9, nebo\u0165 je rozhoduj\u00ed organizace, kter\u00e1 fond z\u0159izuje. V\u00a0prvn\u00ed ze dvou variant je z\u00e1kon \u010d. 218\/2000 Sb. o rozpo\u010dtov\u00fdch pravidlech a o zm\u011bn\u011b n\u011bkter\u00fdch souvisej\u00edc\u00edch z\u00e1kon\u016f (rozpo\u010dtov\u00e1 pravidla), kter\u00fd je sm\u011brodatn\u00fd ve chv\u00edli jedn\u00e1-li se o organiza\u010dn\u00ed slo\u017eky st\u00e1tu \u010di st\u00e1tn\u00ed p\u0159\u00edsp\u011bvkov\u00e9 organizace. Druh\u00fdm z\u00e1konem je pak z\u00e1kon \u010d.\u00a0250\/2000 Sb. o rozpo\u010dtov\u00fdch pravidlech \u00fazemn\u00edch rozpo\u010dt\u016f a to, v\u00a0p\u0159\u00edpad\u011b jedn\u00e1-li se o\u00a0p\u0159\u00edsp\u011bvkov\u00e9 organizace z\u0159izovan\u00e9 krajem a obcemi.<\/p>\n<p>Spole\u010dn\u00fdm jmenovatelem je vyhl\u00e1\u0161ka ministerstva financ\u00ed \u010d. 114\/2002 Sb. o fondu kulturn\u00edch a soci\u00e1ln\u00edch pot\u0159eb. Tato zahrnuje st\u00e1tn\u00ed podniky, organiza\u010dn\u00ed slo\u017eky st\u00e1tu, st\u00e1tn\u00ed p\u0159\u00edsp\u011bvkov\u00e9 organice a p\u0159\u00edsp\u011bvkov\u00e9 organizace z\u0159\u00edzen\u00e9 \u00fazemn\u00edmi samospr\u00e1vn\u00edmi celky.\u00a0 Nicm\u00e9n\u011b vyhl\u00e1\u0161ka je pr\u00e1v\u011b pod\u0159\u00edzena normami vy\u0161\u0161\u00ed pr\u00e1vn\u00ed s\u00edly, tedy z\u00e1kony v\u00fd\u0161e uveden\u00fdmi.<\/p>\n<p>Definice vzniku, pln\u011bn\u00ed a \u010derp\u00e1n\u00ed najdeme v\u00a0z\u00e1kon\u011b \u010d. 218\/2002 Sb. v \u00a7 60 a v\u00a0z\u00e1kon\u011b \u010d.\u00a0250\/2002 Sb. v \u00a7 33. Oba z\u00e1kony stanovuj\u00ed pravidla a normy pro jejich vytvo\u0159en\u00ed, \u010derp\u00e1n\u00ed a u\u017eit\u00ed obdob\u011b, nicm\u00e9n\u011b je zde patrn\u00fd pr\u00e1v\u011b druh organizace tvo\u0159\u00edc\u00ed FKSP.<\/p>\n<p>Z\u00e1kon 218\/2002 SB. v \u00a7 60 hovo\u0159\u00ed, \u017ee je FKSP tvo\u0159en z\u00e1kladn\u00edm p\u0159\u00edd\u011blem <strong>z rozpo\u010dtu organiza\u010dn\u00ed slo\u017eky st\u00e1tu<\/strong> z ro\u010dn\u00edho objemu n\u00e1klad\u016f z\u00fa\u010dtovan\u00fdch plat\u016f (mezd), n\u00e1hrad a\u00a0odm\u011bn. Zahrnuj\u00ed rovn\u011b\u017e ostatn\u00ed pln\u011bn\u00ed za pr\u00e1ci vykon\u00e1vanou v r\u00e1mci odborn\u00e9ho v\u00fdcviku na produktivn\u00edch \u010dinnostech \u017e\u00e1k\u016fm u\u010dili\u0161\u0165 a na stipendia zam\u011bstnanc\u016fm na studijn\u00edch pobytech.<\/p>\n<p>Dle \u00a7 33 z\u00e1kona \u010d. 250\/2002 Sb., je FKSP tvo\u0159en z\u00e1kladn\u00edm p\u0159\u00edd\u011blem na <strong>vrub n\u00e1klad\u016f p\u0159\u00edsp\u011bvkov\u00e9 organizace<\/strong> z ro\u010dn\u00edho objemu n\u00e1klad\u016f z\u00fa\u010dtovan\u00fdch na platy (mzdy) a n\u00e1hrady plat\u016f (mezd), odm\u011bny za pracovn\u00ed pohotovost, na odm\u011bny a ostatn\u00ed pln\u011bn\u00ed za vykon\u00e1vanou pr\u00e1ci.<\/p>\n<p>Spole\u010dn\u00fdm prvkem spojuj\u00edc\u00ed oba uveden\u00e9 z\u00e1kony je napl\u0148ov\u00e1n\u00ed FKPS a to, z ro\u010dn\u00ed pl\u00e1novan\u00e9 v\u00fd\u0161e v souladu s jeho schv\u00e1len\u00fdm rozpo\u010dtem. Vy\u00fa\u010dtov\u00e1n\u00ed skute\u010dn\u00e9ho z\u00e1kladn\u00edho p\u0159\u00edd\u011blu se provede v r\u00e1mci \u00fa\u010detn\u00ed z\u00e1v\u011brky. Stejn\u011b tak spole\u010dn\u00fdm jmenovatelem je d\u016fvod tvo\u0159en\u00ed, tedy zabezpe\u010dov\u00e1n\u00ed kulturn\u00edch, soci\u00e1ln\u00edch a dal\u0161\u00edch pot\u0159eb zam\u011bstnanc\u016f v\u00a0pracovn\u00edm pom\u011bru k\u00a0zam\u011bstnavateli. Nicm\u00e9n\u011b dal\u0161\u00ed u\u017eivatel\u00e9 FKSP se li\u0161\u00ed dle p\u0159\u00edslu\u0161n\u00e9ho z\u00e1kona.<\/p>\n<p>Zat\u00edmco \u00a7 60 z\u00e1kona \u010d. 218\/2002 Sb. d\u00e1le zahrnuje st\u00e1tn\u00ed zam\u011bstnance podle z\u00e1kona o st\u00e1tn\u00ed slu\u017eb\u011b, p\u0159\u00edslu\u0161n\u00edky ve slu\u017eebn\u00edm pom\u011bru, soudce, \u017e\u00e1ky st\u0159edn\u00edch odborn\u00fdch u\u010dili\u0161\u0165 a u\u010dili\u0161\u0165, seniory, kte\u0159\u00ed p\u0159i prv\u00e9m odchodu do starobn\u00edho d\u016fchodu nebo invalidn\u00edho d\u016fchodu pro invaliditu t\u0159et\u00edho stupn\u011b pracovali u zam\u011bstnavatele, p\u0159\u00edpadn\u011b rodinn\u00e9 p\u0159\u00edslu\u0161n\u00edky zam\u011bstnanc\u016f a jin\u00e9 pr\u00e1vnick\u00e9 nebo fyzick\u00e9 osoby.<\/p>\n<p>Z\u00e1kon \u010d. 250\/2002 Sb. dle odst. 3 \u00a7 33 hovo\u0159\u00ed, \u017ee\u00a0 Fond kulturn\u00edch a soci\u00e1ln\u00edch pot\u0159eb je tvo\u0159en k zabezpe\u010dov\u00e1n\u00ed kulturn\u00edch, soci\u00e1ln\u00edch a dal\u0161\u00edch pot\u0159eb a je ur\u010den zam\u011bstnanc\u016fm v pracovn\u00edm pom\u011bru k p\u0159\u00edsp\u011bvkov\u00e9 organizaci, \u017e\u00e1k\u016fm st\u0159edn\u00edch odborn\u00fdch u\u010dili\u0161\u0165 a u\u010dili\u0161\u0165, intern\u00edm v\u011bdeck\u00fdm aspirant\u016fm, d\u016fchodc\u016fm, kte\u0159\u00ed p\u0159i prv\u00e9m odchodu do starobn\u00edho d\u016fchodu nebo invalidn\u00edho d\u016fchodu pro invaliditu t\u0159et\u00edho stupn\u011b pracovali u p\u0159\u00edsp\u011bvkov\u00e9 organizace, p\u0159\u00edpadn\u011b rodinn\u00fdm p\u0159\u00edslu\u0161n\u00edk\u016fm zam\u011bstnanc\u016f a jin\u00fdm fyzick\u00fdm nebo i pr\u00e1vnick\u00fdm osob\u00e1m.<\/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 = 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St\u00e1tn\u00ed podnik krom\u011b 2 % ro\u010dn\u00edho objemu mzdov\u00fdch n\u00e1klad\u016f m\u016f\u017ee do fondu vlo\u017eit dal\u0161\u00ed p\u0159\u00edd\u011bly, kter\u00e9 jsou tvo\u0159eny ziskem. St\u00e1tn\u00ed podnik z\u00e1rove\u0148 m\u016f\u017ee dle \u00a7 19 z\u00e1kona o st\u00e1tn\u00edm podniku vytvo\u0159it fond i v ni\u017e\u0161\u00ed v\u00fd\u0161i, ne\u017e jsou zm\u00edn\u011bn\u00e1 2 %. P\u0159\u00edsp\u011bvkov\u00e9 organizace vyu\u017e\u00edvaj\u00ed tak\u00e9 p\u0159\u00edjmy z\u00a0pron\u00e1jmu na jejich\u017e provoz p\u0159\u00edsp\u011bvkov\u00e1 organizace p\u0159isp\u00edv\u00e1 z\u00a0fondu. Mezi dal\u0161\u00ed p\u0159\u00edjmy je mo\u017en\u00e9 za\u0159adit n\u00e1hradu \u0161kod, pojistn\u00e1 pln\u011bn\u00ed poji\u0161\u0165ovny vztahuj\u00edc\u00ed se k\u00a0majetku po\u0159\u00edzen\u00e9mu z\u00a0fondu, pen\u011b\u017en\u00ed a jin\u00e9 dary ur\u010den\u00ed do fondu.<\/p>\n<h3>Hospoda\u0159en\u00ed s\u00a0fondem<\/h3>\n<p>Rozpo\u010det fondu a zp\u016fsob jeho \u010derp\u00e1n\u00ed sestavuj\u00ed organiza\u010dn\u00ed slo\u017eky st\u00e1tu, st\u00e1tn\u00ed podniky a p\u0159\u00edsp\u011bvkov\u00e9 organizace. \u010cerp\u00e1n\u00ed fondu podl\u00e9h\u00e1 v\u00a0souladu se schv\u00e1len\u00fdm rozpo\u010dtem, p\u0159i\u010dem\u017e je mo\u017eno \u010derpat pouze na v\u00fddaje dle \u00a7 4\u201314 a.<\/p>\n<p>P\u0159\u00edsp\u011bvkov\u00e9 organizace z\u0159\u00edzen\u00e9 \u00fazemn\u00edmi samospr\u00e1vn\u00fdmi celky ukl\u00e1daj\u00ed prost\u0159edky fondu na samostatn\u00fd bankovn\u00ed \u00fa\u010det bank. Organiza\u010dn\u00ed slo\u017eky st\u00e1tu a st\u00e1tn\u00ed p\u0159\u00edsp\u011bvkov\u00e9 organizace ukl\u00e1daj\u00ed prost\u0159edky fondu v\u00a0\u010cesk\u00e9 n\u00e1rodn\u00ed bance na \u00fa\u010dtech pod\u0159\u00edzen\u00fdch st\u00e1tn\u00ed pokladn\u011b. Transfery pen\u011b\u017en\u00edch prost\u0159edk\u016f na z\u00e1lohy je mo\u017en\u00e9 realizovat nejpozd\u011bji do konce m\u011bs\u00edce n\u00e1sleduj\u00edc\u00edho po m\u011bs\u00edci, v n\u011bm\u017e k tvorb\u011b fondu do\u0161lo.<\/p>\n<p>Dle \u00a7 3 vyhl\u00e1\u0161ky\u00a0organiza\u010dn\u00ed slo\u017eka st\u00e1tu, st\u00e1tn\u00ed podnik a p\u0159\u00edsp\u011bvkov\u00e1 organizace m\u016f\u017ee p\u0159isp\u00edvat pouze na pln\u011bn\u00ed a \u010dinnosti, kter\u00e9 organizuje nebo spoluorganizuje nebo po\u0159\u00edd\u00ed od jin\u00e9 organiza\u010dn\u00ed slo\u017eky st\u00e1tu nebo pr\u00e1vnick\u00e9 anebo fyzick\u00e9 osoby. Zam\u011bstnanc\u016fm v pracovn\u00edm pom\u011bru, st\u00e1tn\u00edm zam\u011bstnanc\u016fm podle z\u00e1kona o st\u00e1tn\u00ed slu\u017eb\u011b, p\u0159\u00edslu\u0161n\u00edk\u016fm ve slu\u017eebn\u00edm pom\u011bru, soudc\u016fm a d\u016fchodc\u016fm, kte\u0159\u00ed p\u0159i prvn\u00edm p\u0159izn\u00e1n\u00ed starobn\u00edho nebo invalidn\u00edho d\u016fchodu pro invaliditu t\u0159et\u00edho stupn\u011b pracovali u organiza\u010dn\u00ed slo\u017eky st\u00e1tu, st\u00e1tn\u00edho podniku nebo p\u0159\u00edsp\u011bvkov\u00e9 organizace a jejich man\u017eel\u016fm, man\u017eelk\u00e1m, partner\u016fm, partnerk\u00e1m, druh\u016fm, dru\u017ek\u00e1m a nezaopat\u0159en\u00fdm d\u011btem v\u010detn\u011b d\u011bt\u00ed sv\u011b\u0159en\u00fdch do p\u011bstounsk\u00e9 nebo poru\u010dnick\u00e9 p\u00e9\u010de a d\u011bt\u00ed sv\u011b\u0159en\u00fdch soudem do p\u00e9\u010de zam\u011bstnance se poskytne pln\u011bn\u00ed nebo \u010dinnost podle v\u011bty prvn\u00ed za cenu sn\u00ed\u017eenou o p\u0159\u00edsp\u011bvek z fondu.<\/p>\n<p>P\u0159\u00edsp\u011bvek m\u016f\u017ee dle vyhl\u00e1\u0161ky, nen\u00ed-li stanovena jeho v\u00fd\u0161e, pln\u011b pokr\u00fdt dan\u00e9 n\u00e1klady. Z\u00e1rove\u0148 ve\u0161ker\u00e1 pln\u011bn\u00ed z fondu, s v\u00fdjimkou pen\u011b\u017eit\u00e9ho p\u0159\u00edsp\u011bvku na stravov\u00e1n\u00ed, soci\u00e1ln\u00edch v\u00fdpomoc\u00ed, soci\u00e1ln\u00edch z\u00e1p\u016fj\u010dek a dar\u016f, jsou zam\u011bstnanc\u016fm poskytov\u00e1na nepen\u011b\u017en\u00ed formou. Prost\u0159edky mohou b\u00fdt \u010derp\u00e1ny zam\u011bstnanci v\u00a0n\u011bkolika v\u00a0rovin\u011b:<\/p>\n<ul>\n<li>zdravotn\u00ed: nap\u0159. vitam\u00edny, dioptrick\u00e9 br\u00fdle, kontaktn\u00ed \u010do\u010dky, preventivn\u00ed zdravotn\u00ed p\u00e9\u010di v\u010detn\u011b o\u010dkov\u00e1n\u00ed,<\/li>\n<li>kulturn\u00ed a soci\u00e1ln\u00ed: nap\u0159. divadlo, kino, vzd\u011bl\u00e1v\u00e1n\u00ed, knihy,<\/li>\n<li>materi\u00e1ln\u00ed: vybaven\u00ed ke zlep\u0161en\u00ed pracovn\u00edch podm\u00ednek, pracovn\u00ed od\u011bvy a obuv nad povinn\u00e9 vybaven\u00ed, oble\u010den\u00ed a obuv na sportovn\u00ed a z\u00e1jmovou \u010dinnost.<\/li>\n<\/ul>\n<p>D\u00e1le mohou b\u00fdt finan\u010dn\u00ed prost\u0159edky fondu vyu\u017eity jako: p\u0159\u00edsp\u011bvek na pou\u017eit\u00ed za\u0159\u00edzen\u00ed p\u00e9\u010de o d\u011bti, hmotn\u00fd majetek kulturn\u00edho \u010di soci\u00e1ln\u00edho charakteru, forma p\u0159\u00edsp\u011bvku na dopravu, z\u00e1p\u016fj\u010dky na bytov\u00e9 \u00fa\u010dely, stravov\u00e1n\u00ed, rekreace, soci\u00e1ln\u00ed v\u00fdpomoci a z\u00e1p\u016fj\u010dky, soukrom\u00e9 \u017eivotn\u00ed poji\u0161t\u011bn\u00ed \u010di zam\u011bstnaneck\u00e9 dary.<\/p>\n<h2>Z\u00e1v\u011br<\/h2>\n<p>Fondy umo\u017e\u0148uj\u00ed \u0161irok\u00e9 spektrum vyu\u017eit\u00ed finan\u010dn\u00edch prost\u0159edk\u016f tvo\u0159\u00edc\u00ed benefity zam\u011bstnanc\u016f a\u00a0jejich rodinn\u00fdch p\u0159\u00edslu\u0161n\u00edk\u016f. V\u00fd\u0161e \u010derp\u00e1n\u00ed ani zp\u016fsob \u010derp\u00e1n\u00ed ov\u0161em nen\u00ed n\u00e1rokov\u00fd, p\u0159i\u010dem\u017e mohou b\u00fdt finan\u010dn\u00ed prost\u0159edky pou\u017eity v\u00fdhradn\u011b na pln\u011bn\u00ed dle stanoven\u00e9 vyhl\u00e1\u0161ky.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Co je Fond kulturn\u00edch a soci\u00e1ln\u00edch pot\u0159eb? Jednodu\u0161e \u0159e\u010deno m\u016f\u017eeme \u0159\u00edci, \u017ee fond kulturn\u00edch a soci\u00e1ln\u00edch pot\u0159eb (d\u00e1le jen \u201eFKSP\u201c) je principi\u00e1ln\u011b ur\u010den k\u00a0zabezpe\u010den\u00ed kulturn\u00edch &#8230;<\/p>\n","protected":false},"author":18,"featured_media":12440,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[8,38],"tags":[250],"class_list":["post-12439","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dane","category-neziskove-organizace","tag-verejne-prospesny-poplatnik"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12439","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\/18"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=12439"}],"version-history":[{"count":3,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12439\/revisions"}],"predecessor-version":[{"id":12443,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12439\/revisions\/12443"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/12440"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=12439"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=12439"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=12439"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}