{"id":13006,"date":"2023-12-19T14:25:39","date_gmt":"2023-12-19T13:25:39","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=13006"},"modified":"2023-12-23T15:22:18","modified_gmt":"2023-12-23T14:22:18","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 od 1. 1. 2024"},"content":{"rendered":"

P\u0159\u00edsp\u011bvky na stravov\u00e1n\u00ed a\u00a0n\u00e1klady zam\u011bstnavatel\u016f od 2024<\/h2>\n

Jak jsme ji\u017e uvedli v\u00a0p\u0159edchoz\u00edm \u010dl\u00e1nku Stravov\u00e1n\u00ed zam\u011bstnanc\u016f \u2013 nov\u00e1 da\u0148ov\u00e1 pravidla od 1. 1. 2024<\/a>, zam\u011bstnanc\u016fm nevznik\u00e1 automaticky n\u00e1rok na p\u0159\u00edsp\u011bvky na stravov\u00e1n\u00ed. Toto je v\u00a0kompetenci zam\u011bstnavatele, p\u0159\u00edpadn\u011b jeho odbor\u016f. Ka\u017ed\u00e1 firma (p\u0159ev\u00e1\u017en\u011b v\u00a0soukrom\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

N\u00e1klady na stravov\u00e1n\u00ed zam\u011bstnanc\u016f od 1. 1. 2024<\/h2>\n

P\u0159\u00edsp\u011bvky zam\u011bstnavatel\u016f sv\u00fdm zam\u011bstnanc\u016fm na stravov\u00e1n\u00ed po da\u0148ov\u00e9 str\u00e1nce \u0159e\u0161\u00ed do konce roku 2023 ustanoven\u00ed \u00a7 24 odst. 2 p\u00edsm. j) bod 4<\/strong> z\u00e1kona o dan\u00edch z p\u0159\u00edjm\u016f. Od\u00a01. 1. 2024 se p\u016fvodn\u00ed ustanoven\u00ed \u00a7 24 odst. 2 p\u00edsm. j) bod 4<\/strong> ru\u0161\u00ed a nov\u011b bude nahrazen dne\u0161n\u00edm bodem 5<\/strong> (kter\u00fd se po silvestru 2023 stane nov\u00fdm bodem 4<\/strong>).<\/p>\n

Od roku 2024 nebude zam\u011bstnavatel 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 da\u0148ov\u011b limitem 55 % z hodnoty j\u00eddla \u010di 70 % horn\u00ed hranice stravn\u00e9ho p\u0159i pracovn\u00ed cest\u011b 5 a\u017e 12 hodin<\/strong>.<\/p>\n

Nov\u011b mohou b\u00fdt u zam\u011bstnavatele od 1. 1. 2024 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\u00a0jak\u00e9koliv podob\u011b \u010di v\u00fd\u0161i. Nezbytnou podm\u00ednkou je, aby zam\u011bstnavatel zakomponoval tyto n\u00e1roky zam\u011bstnanc\u016f p\u00edsemn\u011b<\/strong> \u201ejako z\u00e1vazek zam\u011bstnavatele\u201c v\u00a0kolektivn\u00ed smlouv\u011b, ve vnit\u0159n\u00edm p\u0159edpisu zam\u011bstnavatele, v\u00a0pracovn\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

K \u00a7 24 odst. 2 ZDP Pokynu D-59:<\/strong><\/p>\n

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 p\u0159edm\u011btem \u010dinnosti<\/strong> zam\u011bstnavatele nebo s pracovn\u00edm za\u0159azen\u00edm zam\u011bstnance.<\/p>\n

Tabulka: srovn\u00e1n\u00ed legislativy 2023 vs. 2024<\/h2>\n\n\n\n\n\n\n\n\n\n\n\n\n
Druh p\u0159\u00edsp\u011bvku<\/strong>
\n 2023<\/strong><\/td>\n		Zam\u011bstnanec<\/strong><\/td>\nZam\u011bstnavatel (\u00a7 24\/2\/j\/4)<\/strong><\/td>\n<\/tr>\n
osvobozeno<\/strong><\/td>\nneosvobozeno<\/strong><\/td>\nda\u0148ov\u00fd n\u00e1klad<\/strong><\/td>\nneda\u0148ov\u00fd<\/strong><\/td>\n<\/tr>\n<\/thead>\n
stravenka<\/td>\nv\u0161e<\/td>\n_<\/td>\n55 % hodnoty j\u00eddla a max. 70 % limitu CN<\/td>\nv\u0161e nad tuto hranici<\/td>\n<\/tr>\n
stravovac\u00ed pau\u0161\u00e1l<\/td>\nmax. 70 % limitu CN<\/td>\nv\u0161e nad tuto hranici<\/td>\nv\u0161e (sm\u011brnice)<\/td>\n_<\/td>\n<\/tr>\n<\/tbody>\n
Druh p\u0159\u00edsp\u011bvku
\n2024<\/strong><\/td>\n		Zam\u011bstnanec<\/strong><\/td>\nZam\u011bstnavatel (\u00a7 24\/2\/j\/ nov\u00fd bod 4)<\/strong><\/td>\n<\/tr>\n
osvobozeno<\/strong><\/td>\nneosvobozeno<\/strong><\/td>\nda\u0148ov\u00fd n\u00e1klad<\/strong><\/td>\nneda\u0148ov\u00fd<\/strong><\/td>\n<\/tr>\n<\/thead>\n
stravenka
\nstravovac\u00ed pau\u0161\u00e1l<\/td>\n		max. 70 % limitu CN<\/td>\nv\u0161e nad tuto hranici<\/td>\nv\u0161e (sm\u011brnice)<\/td>\n_<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

P\u0159\u00edklad: stravenky a jejich da\u0148ov\u00fd re\u017eim 2023<\/h3>\n

Zam\u011bstnavatel v\u00a0soukrom\u00e9 sf\u00e9\u0159e poskytuje v\u00a0roce 2023 sv\u00fdm zam\u011bstnanc\u016fm stravenky. \u0158editel\u016fm podniku v\u00a0hodnot\u011b 1\u00a0000 K\u010d za den, vedouc\u00edm zam\u011bstnanc\u016fm 300 K\u010d na den a ostatn\u00edm zam\u011bstnanc\u016fm v\u00a0hodnot\u011b 100 K\u010d na den. Zam\u011bstnanci za stravenky nic nep\u0159isp\u00edvaj\u00ed. <\/strong><\/p>\n

Cel\u00e1 hodnota stravenky je v\u00a0tomto p\u0159\u00edpad\u011b finan\u010dn\u00edm v\u00fddajem zam\u011bstnavatele. Da\u0148ov\u00fdm n\u00e1kladem v\u0161ak budou tyto v\u00fddaje jen v\u00a0omezen\u00e9 z\u00e1konn\u00e9 v\u00fd\u0161i, a to v\u00a0souladu s \u00a7 24 odst. 2 p\u00edsm. j) bod 4 ve zn\u011bn\u00ed do 31. 12. 2023, kdy da\u0148ov\u00fdm n\u00e1kladem jsou p\u0159\u00edsp\u011bvky na stravov\u00e1n\u00ed zaji\u0161\u0165ovan\u00e9 prost\u0159ednictv\u00edm jin\u00fdch subjekt\u016f a poskytovan\u00e9 jako nepen\u011b\u017en\u00ed pln\u011bn\u00ed a\u017e do v\u00fd\u0161e 55 % ceny jednoho j\u00eddla za jednu sm\u011bnu podle z\u00e1kon\u00edku pr\u00e1ce, maxim\u00e1ln\u011b v\u0161ak do v\u00fd\u0161e 70 % horn\u00ed hranice stravn\u00e9ho, kter\u00e9 lze poskytnout zam\u011bstnanc\u016fm odm\u011b\u0148ovan\u00fdm platem p\u0159i pracovn\u00ed cest\u011b trvaj\u00edc\u00ed 5 a\u017e 12 hodin, nebo na pen\u011b\u017eit\u00fd p\u0159\u00edsp\u011bvek na stravov\u00e1n\u00ed. V\u00a0roce 2023 \u010din\u00ed maxim\u00e1ln\u00ed limit 70 % stravn\u00e9ho 107,10 K\u010d<\/strong>.<\/p>\n\n\n\n\n\n\n\n
Stravenka \/ ks <\/strong>
\ndo 31. 12. 2023<\/strong><\/td>\n		Po\u010det dn\u016f<\/strong><\/td>\nFinan\u010dn\u00ed v\u00fddaj
\nzam\u011bstnavatele<\/strong><\/td>\n		Da\u0148ov\u00fd n\u00e1klad <\/strong>
\n(v\u00fddaj)\u00a0<\/strong><\/td>\n		Neda\u0148ov\u00fd n\u00e1klad <\/strong>
\n(v\u00fddaj)<\/strong><\/td>\n<\/tr>\n<\/thead>\n
1 000 K\u010d<\/strong><\/td>\n20<\/td>\n20 000 K\u010d<\/td>\n2 142 K\u010d<\/td>\n17 858 K\u010d<\/td>\n<\/tr>\n
300 K\u010d<\/strong><\/td>\n20<\/td>\n6 000 K\u010d<\/td>\n2 142 K\u010d<\/td>\n3 858 K\u010d<\/td>\n<\/tr>\n
100 K\u010d<\/strong><\/td>\n20<\/td>\n2 000 K\u010d<\/td>\n2 000 K\u010d<\/td>\n0 K\u010d<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

P\u0159\u00edklad: stravenky a jejich da\u0148ov\u00fd re\u017eim 2024<\/h3>\n

Zam\u011bstnavatel v\u00a0soukrom\u00e9 sf\u00e9\u0159e poskytuje nad\u00e1le v\u00a0roce 2024 sv\u00fdm zam\u011bstnanc\u016fm stravenky. \u0158editel\u016fm podniku v\u00a0hodnot\u011b 1\u00a0000 K\u010d za den, vedouc\u00edm zam\u011bstnanc\u016fm 300 K\u010d na den a ostatn\u00edm zam\u011bstnanc\u016fm v\u00a0hodnot\u011b 100 K\u010d na den. Zam\u011bstnanci za stravenky nic nep\u0159isp\u00edvaj\u00ed. <\/strong><\/p>\n

Na stran\u011b zam\u011bstnavatele se nov\u011b od 1. 1. 2024 m\u011bn\u00ed da\u0148ov\u00fd re\u017eim u poskytovan\u00fdch stravenek (stravenka = nepen\u011b\u017eit\u00fd p\u0159\u00edsp\u011bvek). U zam\u011bstnavatele se nov\u011b bude jednat o pln\u011b da\u0148ov\u00fd n\u00e1klad v\u00a0souladu s\u00a0novelizovan\u00fdm ustanoven\u00edm \u00a7 24 odst. 2 p\u00edsm. j bod 4. Pozor na existenci p\u00edsemn\u00e9ho dokumentu (vnit\u0159n\u00ed p\u0159edpis, kolektivn\u00ed smlouva, pracovn\u00ed smlouva \u010di jin\u00e1 dohoda).<\/p>\n\n\n\n\n\n\n\n
Stravenka \/ ks <\/strong>
\nod 1. 1. 2024<\/strong><\/td>\n		Po\u010det dn\u016f<\/strong><\/td>\nFinan\u010dn\u00ed v\u00fddaj
\nzam\u011bstnavatele<\/strong><\/td>\n		Da\u0148ov\u00fd n\u00e1klad <\/strong>
\n(v\u00fddaj)<\/strong><\/td>\n		Neda\u0148ov\u00fd n\u00e1klad <\/strong>
\n(v\u00fddaj)<\/strong><\/td>\n<\/tr>\n<\/thead>\n
1 000 K\u010d<\/strong><\/td>\n20<\/td>\n20 000 K\u010d<\/td>\n20 000 K\u010d<\/td>\n0 K\u010d<\/td>\n<\/tr>\n
300 K\u010d<\/strong><\/td>\n20<\/td>\n6 000 K\u010d<\/td>\n6 000 K\u010d<\/td>\n0 K\u010d<\/td>\n<\/tr>\n
100 K\u010d<\/strong><\/td>\n20<\/td>\n2 000 K\u010d<\/td>\n2 000 K\u010d<\/td>\n0 K\u010d<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n