{"id":13006,"date":"2026-07-20T16:48:33","date_gmt":"2026-07-20T14:48:33","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=13006"},"modified":"2026-07-20T16:48:41","modified_gmt":"2026-07-20T14:48:41","slug":"naklady-zamestnavatelu-a-stravovani-zamestnancu-od-1-1-2024","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/mzdy-a-personalistika\/naklady-zamestnavatelu-a-stravovani-zamestnancu-od-1-1-2024\/","title":{"rendered":"N\u00e1klady zam\u011bstnavatel\u016f a stravov\u00e1n\u00ed zam\u011bstnanc\u016f v roce 2026"},"content":{"rendered":"<h2>P\u0159\u00edsp\u011bvky na stravov\u00e1n\u00ed a n\u00e1klady zam\u011bstnavatel\u016f<\/h2>\n<p>Po legislativn\u00edch zm\u011bn\u00e1ch v roce 2024 st\u00e1le plat\u00ed, \u017ee <strong>zam\u011bstnanc\u016fm nevznik\u00e1 automaticky n\u00e1rok na p\u0159\u00edsp\u011bvky na stravov\u00e1n\u00ed<\/strong>. Toto je v kompetenci zam\u011bstnavatele, p\u0159\u00edpadn\u011b jeho odbor\u016f. Ka\u017ed\u00e1 firma (p\u0159ev\u00e1\u017en\u011b v soukrom\u00e9m sektoru) tak m\u016f\u017ee poskytovat jin\u00e9 formy stravov\u00e1n\u00ed a jinou v\u00fd\u0161i p\u0159\u00edsp\u011bvk\u016f na stravov\u00e1n\u00ed.<\/p>\n<h2>N\u00e1klady na stravov\u00e1n\u00ed zam\u011bstnanc\u016f<\/h2>\n<p><strong>Od roku 2024, kdy do\u0161lo ke sjednocen\u00ed pravidel v r\u00e1mci vl\u00e1dn\u00edho Konsolida\u010dn\u00edho bal\u00ed\u010dku, ji\u017e plat\u00ed ust\u00e1len\u00fd a zjednodu\u0161en\u00fd re\u017eim. P\u016fvodn\u00ed slo\u017eit\u00e1 ustanoven\u00ed<\/strong> \u00a7 24 odst. 2 p\u00edsm. j) bod 4 z\u00e1kona o dan\u00edch z p\u0159\u00edjm\u016f <strong>byla nahrazena jednotn\u00fdm konceptem<\/strong>.<\/p>\n<p><strong>V sou\u010dasn\u00e9 dob\u011b ji\u017e zam\u011bstnavatel nen\u00ed<\/strong> v p\u0159\u00edpad\u011b poskytov\u00e1n\u00ed nepen\u011b\u017eit\u00fdch p\u0159\u00edsp\u011bvk\u016f na stravov\u00e1n\u00ed \u010di u stravov\u00e1n\u00ed poskytovan\u00e9ho dodavatelsky <strong>omezen d\u0159\u00edv\u011bj\u0161\u00edm da\u0148ov\u00fdm limitem<\/strong> 55 % z hodnoty j\u00eddla \u010di 70 % horn\u00ed hranice stravn\u00e9ho p\u0159i pracovn\u00ed cest\u011b 5 a\u017e 12 hodin.<\/p>\n<p>V roce 2026 jsou u zam\u011bstnavatele da\u0148ov\u011b \u00fa\u010dinn\u00e9 ve\u0161ker\u00e9 v\u00fddaje (p\u0159\u00edsp\u011bvky) na stravov\u00e1n\u00ed, a\u0165 ji\u017e budou poskytnuty v jak\u00e9koliv podob\u011b (stravenky, stravovac\u00ed pau\u0161\u00e1l, firemn\u00ed kant\u00fdna) \u010di v\u00fd\u0161i. Nezbytnou podm\u00ednkou je, aby zam\u011bstnavatel zakomponoval tyto n\u00e1roky zam\u011bstnanc\u016f <strong>p\u00edsemn\u011b<\/strong> \u201ejako z\u00e1vazek zam\u011bstnavatele\u201c v kolektivn\u00ed smlouv\u011b, ve vnit\u0159n\u00edm p\u0159edpisu zam\u011bstnavatele, v pracovn\u00ed smlouv\u011b \u010di jin\u00e9 individu\u00e1ln\u00ed smlouv\u011b. Pokud by zam\u011bstnavatel takov\u00fd p\u0159edpis nezpracoval, mohly by b\u00fdt takov\u00e9 v\u00fddaje spr\u00e1vcem dan\u011b posouzeny jako da\u0148ov\u011b ne\u00fa\u010dinn\u00e9 n\u00e1klady.<\/p>\n<p><strong>K \u00a7 24 odst. 2 ZDP Pokynu D-59:<\/strong><\/p>\n<p>Pokyn GF\u0158 D-59 k\u00a0z\u00e1konu o dan\u00edch z\u00a0p\u0159\u00edjm\u016f \u0159e\u0161\u00ed tak\u00e9 situaci, kdy je zam\u011bstnanci na \u0161kolen\u00ed organizovan\u00e9m t\u0159et\u00ed stranou zaji\u0161t\u011bno stravov\u00e1n\u00ed. Pokud je p\u0159i \u0161kolen\u00edch zaji\u0161t\u011bno stravov\u00e1n\u00ed (ob\u011bd nebo ob\u010derstven\u00ed), je jeho cena bez ohledu na formu uvedenou na pozv\u00e1nce podle \u00a7 24 odst. 2 p\u00edsm. j) bod 3. z\u00e1kona v\u00fddajem zam\u011bstnavatele, kter\u00fd vyslal zam\u011bstnance na \u0161kolen\u00ed souvisej\u00edc\u00ed s <strong>p\u0159edm\u011btem \u010dinnosti<\/strong> zam\u011bstnavatele nebo s pracovn\u00edm za\u0159azen\u00edm zam\u011bstnance.<\/p>\n<h2><strong>Praktick\u00e9 p\u0159\u00edklady v\u00fdpo\u010dt\u016f<\/strong><\/h2>\n<p>Pro spr\u00e1vn\u00e9 pochopen\u00ed mzdov\u00e9 praxe si uk\u00e1\u017eeme, jak funguje da\u0148ov\u00fd re\u017eim<strong> u dvou r\u016fzn\u00fdch hodnot stravenek<\/strong> (p\u0159\u00edpadn\u011b stravovac\u00edho pau\u0161\u00e1lu). Zam\u011bstnavatel poskytuje stravov\u00e1n\u00ed pln\u011b na sv\u00e9 n\u00e1klady, zam\u011bstnanci na n\u011bj ze mzdy nic nep\u0159isp\u00edvaj\u00ed.<\/p>\n<h3><strong>P\u0159\u00edklad A: Mana\u017eersk\u00e1 nadstandardn\u00ed stravenka (250 K\u010d)<\/strong><\/h3>\n<p>Zam\u011bstnavatel poskytuje vybran\u00fdm pracovn\u00edk\u016fm stravenky v hodnot\u011b 250 K\u010d za odpracovanou sm\u011bnu. Z pohledu firmy se jedn\u00e1 o 100% da\u0148ov\u011b uznateln\u00fd n\u00e1klad. U zam\u011bstnance v\u0161ak hodnota p\u0159esahuje z\u00e1konn\u00fd limit pro osvobozen\u00ed (pro rok 2026: 129,50 K\u010d), a nadlimitn\u00ed \u010d\u00e1stka tak mus\u00ed b\u00fdt zdan\u011bna ve mzd\u011b.<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td><strong>Hodnota stravenky<\/strong><\/td>\n<td><strong>Po\u010det dn\u016f<\/strong><\/td>\n<td><strong>Finan\u010dn\u00ed v\u00fddaj zam\u011bstnavatele<\/strong><\/td>\n<td><strong>Da\u0148ov\u00fd n\u00e1klad firmy<\/strong><\/td>\n<td><strong>Neda\u0148ov\u00fd n\u00e1klad firmy<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>250 K\u010d<\/td>\n<td>20<\/td>\n<td>5 000 K\u010d<\/td>\n<td>5 000 K\u010d<\/td>\n<td>0 K\u010d<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>Jak se to prom\u00edtne do mzdy zam\u011bstnance:<\/strong><\/p>\n<ul>\n<li>Limit pro osvobozen\u00ed na 1 den: 129,50 K\u010d.<\/li>\n<li>Nadlimitn\u00ed \u010d\u00e1stka na 1 den: 250 K\u010d &#8211; 129,50 K\u010d = 120,50 K\u010d.<\/li>\n<li>Za 20 odpracovan\u00fdch dn\u016f se zam\u011bstnanci k jeho hrub\u00e9 mzd\u011b <strong>p\u0159i\u010dte \u010d\u00e1stka 2 410 K\u010d<\/strong> (20 \u00d7 120,50 K\u010d). Z t\u00e9to \u010d\u00e1stky se v r\u00e1mci m\u011bs\u00ed\u010dn\u00ed uz\u00e1v\u011brky standardn\u011b<strong> odvede da\u0148 z p\u0159\u00edjm\u016f i soci\u00e1ln\u00ed a zdravotn\u00ed poji\u0161t\u011bn\u00ed <\/strong>(jak na stran\u011b zam\u011bstnance, tak na stran\u011b zam\u011bstnavatele).<\/li>\n<\/ul>\n<h3><strong>P\u0159\u00edklad B: Standardn\u00ed stravenka (150 K\u010d)<\/strong><\/h3>\n<p>Zam\u011bstnavatel poskytuje \u0159adov\u00fdm zam\u011bstnanc\u016fm stravenky v hodnot\u011b 150 K\u010d. I v tomto p\u0159\u00edpad\u011b je pro firmu cel\u00fd v\u00fddaj <strong>da\u0148ov\u011b \u010dist\u00fdm n\u00e1kladem<\/strong>. U zam\u011bstnance dojde k drobn\u00e9mu p\u0159ekro\u010den\u00ed osvobozen\u00e9ho limitu.<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td><strong>Hodnota stravenky<\/strong><\/td>\n<td><strong>Po\u010det dn\u016f<\/strong><\/td>\n<td><strong>Finan\u010dn\u00ed v\u00fddaj zam\u011bstnavatele<\/strong><\/td>\n<td><strong>Da\u0148ov\u00fd n\u00e1klad firmy<\/strong><\/td>\n<td><strong>Neda\u0148ov\u00fd n\u00e1klad firmy<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>150 K\u010d<\/td>\n<td>20<\/td>\n<td>3 000 K\u010d<\/td>\n<td>3 000 K\u010d<\/td>\n<td>0 K\u010d<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>Dopad na mzdu zam\u011bstnance:<\/strong><\/p>\n<ul>\n<li>Limit pro osvobozen\u00ed na 1 den: 129,50 K\u010d.<\/li>\n<li>Nadlimitn\u00ed \u010d\u00e1stka na 1 den: 150 K\u010d &#8211; 129,50 K\u010d = 20,50 K\u010d.<\/li>\n<li>Za 20 odpracovan\u00fdch dn\u016f se zam\u011bstnanci ke zdan\u011bn\u00ed a odvod\u016fm <strong>ve mzd\u011b p\u0159ipo\u010dte pouze drobn\u00e1 \u010d\u00e1stka 410 K\u010d<\/strong> (20 \u00d7 20,50 K\u010d).<\/li>\n<\/ul>\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\/13006\">\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\/13006\">\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>Vzor vnit\u0159n\u00edho p\u0159edpisu zam\u011bstnavatele<\/h2>\n<p>Jak bylo uvedeno, aby se na stran\u011b zam\u011bstnavatele jednalo o da\u0148ov\u00fd v\u00fddaj (n\u00e1klad), je t\u0159eba m\u00edt tento z\u00e1vazek stanoven\u00fd p\u00edsemn\u011b.<\/p>\n<p><strong>Co by m\u011bl takov\u00fd vnit\u0159n\u00ed p\u0159edpis minim\u00e1ln\u011b obsahovat?<\/strong><\/p>\n<ul>\n<li>datum jeho vyd\u00e1n\u00ed a datum \u00fa\u010dinnosti<\/li>\n<li>identifikaci zam\u011bstnavatele<\/li>\n<li>popis p\u0159\u00edsp\u011bvk\u016f na stravov\u00e1n\u00ed (stravenky, stravenkov\u00fd pau\u0161\u00e1l, dodavatelsky, vlastn\u00ed j\u00eddelna atd.)<\/li>\n<li>v\u00fd\u0161i p\u0159\u00edsp\u011bvk\u016f na stravov\u00e1n\u00ed a stanoven\u00ed postupu p\u0159i p\u0159ekro\u010den\u00ed da\u0148ov\u00e9ho limitu u zam\u011bstnance,<\/li>\n<li>podm\u00ednky pro p\u0159izn\u00e1n\u00ed p\u0159\u00edsp\u011bvk\u016f na stravov\u00e1n\u00ed (nap\u0159. odpracov\u00e1n\u00edm 3,4,5 \u2026 8 hodin za den)<\/li>\n<li>podm\u00ednky pro p\u0159izn\u00e1n\u00ed dal\u0161\u00edho p\u0159\u00edsp\u011bvk\u016f na stravov\u00e1n\u00ed po 11 hodin\u00e1ch<\/li>\n<li>v\u00fdplata p\u0159edem nebo po skon\u010den\u00ed m\u011bs\u00edce<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>P\u0159\u00edsp\u011bvky na stravov\u00e1n\u00ed a n\u00e1klady zam\u011bstnavatel\u016f Po legislativn\u00edch zm\u011bn\u00e1ch v roce 2024 st\u00e1le plat\u00ed, \u017ee zam\u011bstnanc\u016fm nevznik\u00e1 automaticky n\u00e1rok na p\u0159\u00edsp\u011bvky na stravov\u00e1n\u00ed. Toto je &#8230;<\/p>\n","protected":false},"author":10,"featured_media":13007,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[17],"tags":[50,329,179],"class_list":["post-13006","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-mzdy-a-personalistika","tag-dan-z-prijmu-fyzickych-osob","tag-konsolidacni-balicek","tag-mzdova-evidence"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/13006","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\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=13006"}],"version-history":[{"count":11,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/13006\/revisions"}],"predecessor-version":[{"id":19092,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/13006\/revisions\/19092"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/13007"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=13006"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=13006"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=13006"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}