{"id":13021,"date":"2023-12-22T13:04:37","date_gmt":"2023-12-22T12:04:37","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=13021"},"modified":"2023-12-23T15:20:57","modified_gmt":"2023-12-23T14:20:57","slug":"stravovani-zamestnancu-nova-danova-pravidla-od-1-1-2024","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/mzdy-a-personalistika\/stravovani-zamestnancu-nova-danova-pravidla-od-1-1-2024\/","title":{"rendered":"Stravov\u00e1n\u00ed zam\u011bstnanc\u016f \u2013 nov\u00e1 da\u0148ov\u00e1 pravidla od 1.1.2024"},"content":{"rendered":"<h2>Stravov\u00e1n\u00ed jako zam\u011bstnaneck\u00fd benefit<\/h2>\n<p>Z\u00e1kon\u00edk pr\u00e1ce \u010d. 262\/2006 Sb., v\u00a0platn\u00e9m zn\u011bn\u00ed, stanovuje zam\u011bstnavatel\u016fm pouze povinnost poskytnou sv\u00fdm zam\u011bstnanc\u016fm <strong>p\u0159est\u00e1vku<\/strong> na j\u00eddlo a oddech, a to nejpozd\u011bji po 6 hodin\u00e1ch v\u00fdkonu pr\u00e1ce a u mladistv\u00fdch zam\u011bstnanc\u016f pak nejpozd\u011bji po 4,5 hodin\u00e1ch v\u00fdkonu pr\u00e1ce. Nestanovuje v\u0161ak povinnost p\u0159isp\u00edvat na jak\u00fdkoliv druh stravov\u00e1n\u00ed.<\/p>\n<p>Zam\u011bstnavatel\u00e9 v podnikatelsk\u00e9 sf\u00e9\u0159e mohou zam\u011bstnanc\u016fm poskytovat p\u0159\u00edsp\u011bvky na stravov\u00e1n\u00ed v neomezen\u00e9 v\u00fd\u0161i. Ostatn\u00ed zam\u011bstnavatel\u016f jsou obvykle limitov\u00e1ni dal\u0161\u00edmi pr\u00e1vn\u00edmi p\u0159edpisy. V\u00a0na\u0161em \u010dl\u00e1nku se budeme d\u00e1le zab\u00fdvat soukromou sf\u00e9rou, abychom si mohli na p\u0159\u00edkladech uk\u00e1zat p\u0159\u00edpadn\u00e9 dodan\u011bn\u00ed nadlimitn\u00edch p\u0159\u00edsp\u011bvk\u016f zam\u011bstnavatele.<\/p>\n<h2>P\u0159\u00edsp\u011bvky na stravov\u00e1n\u00ed u zam\u011bstnanc\u016f od roku 2024<\/h2>\n<p>Podm\u00ednky pro osvobozen\u00ed p\u0159\u00edsp\u011bvk\u016f na stravov\u00e1n\u00ed na stran\u011b zam\u011bstnance jsou zakotveny v \u00a7 6 odst. 9 p\u00edsmeno b), kter\u00fd od 1. 1. 2024 nov\u011b zn\u00ed:<\/p>\n<p><strong>P\u0159\u00edjem zam\u011bstnance<\/strong> ve form\u011b p\u0159\u00edsp\u011bvku na stravov\u00e1n\u00ed poskytnut\u00e9ho zam\u011bstnavatelem za <u>jednu sm\u011bnu<\/u> podle jin\u00e9ho pr\u00e1vn\u00edho p\u0159edpisu, <strong><u>pokud<\/u><\/strong> b\u011bhem t\u00e9to sm\u011bny zam\u011bstnanec vykon\u00e1val pr\u00e1ci <u>alespo\u0148 3 hodiny<\/u> a nevznikl mu b\u011bhem t\u00e9to sm\u011bny n\u00e1rok na stravn\u00e9 v r\u00e1mci cestovn\u00edch n\u00e1hrad podle jin\u00e9ho pr\u00e1vn\u00edho p\u0159edpisu (z\u00e1kon\u00edku pr\u00e1ce), a to:<\/p>\n<ul>\n<li>v \u00fahrnu 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 <strong>5 a\u017e 12 hodin<\/strong>,<\/li>\n<li>a v \u00fahrnu do v\u00fd\u0161e 70 % t\u00e9to hranice, je-li p\u0159\u00edsp\u011bvek poskytnut jako dal\u0161\u00ed p\u0159\u00edsp\u011bvek v r\u00e1mci stejn\u00e9 sm\u011bny, pokud jej\u00ed d\u00e9lka v \u00fahrnu s p\u0159est\u00e1vkou v pr\u00e1ci povinn\u011b poskytovanou zam\u011bstnavatelem podle jin\u00e9ho pr\u00e1vn\u00edho p\u0159edpisu je <u>del\u0161\u00ed ne\u017e 11 hodin<\/u><\/li>\n<\/ul>\n<p>V p\u0159\u00edpad\u011b zam\u011bstnance vykon\u00e1vaj\u00edc\u00edho \u010dinnost, ze kter\u00e9 plyne p\u0159\u00edjem ze z\u00e1visl\u00e9 \u010dinnosti, jej\u00ed\u017e v\u00fdkon <strong>nen\u00ed rozvr\u017een na sm\u011bny<\/strong> podle jin\u00e9ho pr\u00e1vn\u00edho p\u0159edpisu (z\u00e1kon\u00edku pr\u00e1ce), je p\u0159\u00edjem ve form\u011b p\u0159\u00edsp\u011bvku na stravov\u00e1n\u00ed poskytnut\u00e9ho zam\u011bstnavatelem od dan\u011b osvobozen, <strong><u>pokud<\/u><\/strong> b\u011bhem <strong>kalend\u00e1\u0159n\u00edho dne<\/strong> (nikoliv sm\u011bny) zam\u011bstnanec vykon\u00e1val pr\u00e1ci <u>alespo\u0148 3 hodiny<\/u> a nevznikl mu b\u011bhem tohoto dne n\u00e1rok na stravn\u00e9 v r\u00e1mci cestovn\u00edch n\u00e1hrad podle jin\u00e9ho pr\u00e1vn\u00edho p\u0159edpisu ani na stravn\u00e9 v r\u00e1mci cestovn\u00edch n\u00e1hrad na z\u00e1klad\u011b smlouvy, a to:<\/p>\n<ul>\n<li>v \u00fahrnu 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 <strong>5 a\u017e 12 hodin<\/strong>,<\/li>\n<li>a v \u00fahrnu do v\u00fd\u0161e 70 % t\u00e9to hranice, je-li p\u0159\u00edsp\u011bvek poskytnut jako dal\u0161\u00ed p\u0159\u00edsp\u011bvek v r\u00e1mci stejn\u00e9ho kalend\u00e1\u0159n\u00edho dne, pokud b\u011bhem tohoto dne zam\u011bstnanec vykon\u00e1val pr\u00e1ci <u>alespo\u0148 11 hodin<\/u><\/li>\n<\/ul>\n<p><u>P\u0159\u00edsp\u011bvkem na stravov\u00e1n\u00ed se pro \u00fa\u010dely dan\u00ed z p\u0159\u00edjm\u016f rozum\u00ed: <\/u><\/p>\n<ol>\n<li>stravov\u00e1n\u00ed poskytovan\u00e9 jako <strong>nepen\u011b\u017en\u00ed<\/strong> pln\u011bn\u00ed ke spot\u0159eb\u011b na pracovi\u0161ti zam\u011bstnance nebo v r\u00e1mci stravov\u00e1n\u00ed zaji\u0161\u0165ovan\u00e9ho prost\u0159ednictv\u00edm jin\u00e9ho subjektu ne\u017e zam\u011bstnavatele a<\/li>\n<li><strong>pen\u011b\u017eit\u00fd <\/strong>p\u0159\u00edsp\u011bvek na stravov\u00e1n\u00ed<\/li>\n<\/ol>\n<p>Pro rok 2024 bylo tuzemsk\u00e9 stravn\u00e9 op\u011bt nav\u00fd\u0161eno, pro rozmez\u00ed 5-12 hodin \u010din\u00ed horn\u00ed limit 166 K\u010d. V nejbli\u017e\u0161\u00edch dnech vyjdou nov\u00e9 sazby ve Sb\u00edrce z\u00e1kon\u016f.<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td style=\"text-align: center;\"><strong>Zda\u0148ovac\u00ed obdob\u00ed<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Tuzemsk\u00e9 stravn\u00e9 p\u0159i pracovn\u00ed cest\u011b <\/strong><br \/>\n<strong>5 a\u017e 12 hodin<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Limit 70 % horn\u00ed hranice stravn\u00e9ho <\/strong><br \/>\n<strong>5 a\u017e 12 hodin<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: center;\">rok 2023<\/td>\n<td style=\"text-align: center;\">129 K\u010d a\u017e 153 K\u010d<\/td>\n<td style=\"text-align: center;\">107,10 K\u010d<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">rok 2024<\/td>\n<td style=\"text-align: center;\">140 a\u017e 166 K\u010d<\/td>\n<td style=\"text-align: center;\">116,20 K\u010d<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>Tabulka: srovn\u00e1n\u00ed legislativy 2023 vs. 2024<\/h3>\n<p>S\u00a0\u00fa\u010dinnost\u00ed od 1. 1. 2024 doch\u00e1z\u00ed v\u00a0r\u00e1mci \u00a7 6 odst. 9 p\u00edsm. b) z\u00e1kona o dan\u00edch z p\u0159\u00edjm\u016f ke zp\u0159\u00edsn\u011bn\u00ed podm\u00ednek pro doda\u0148ov\u00e1n\u00ed p\u0159\u00edsp\u011bvk\u016f na stravov\u00e1n\u00ed. Nov\u011b budou zam\u011bstnanci zda\u0148ovat tzv. \u201enadlimitn\u00ed stravenky\u201c. Z\u00a0t\u011bchto nadlimitn\u00edch p\u0159\u00edjm\u016f pak odvedou nejen da\u0148 z\u00a0p\u0159\u00edjm\u016f fyzick\u00fdch osob, ale tak\u00e9 pojistn\u00e9 odvody.<\/p>\n<p>Rozd\u00edly ve zda\u0148ov\u00e1n\u00ed p\u0159\u00edjm\u016f zam\u011bstnanc\u016f dle jednotliv\u00fdch ustanoven\u00ed p\u0159\u00edslu\u0161n\u00fdch z\u00e1kon\u016f zn\u00e1zor\u0148uj\u00ed n\u00e1sleduj\u00edc\u00ed tabulky, v\u00a0porovn\u00e1n\u00ed legislativy 2023 vs. 2024.<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td style=\"text-align: center;\"><strong>Zam\u011bstnanec<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Da\u0148 z p\u0159\u00edjm\u016f<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Sazba dan\u011b u p\u0159\u00edjm\u016f nad limit<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Zdravotn\u00ed poji\u0161t\u011bn\u00ed u p\u0159\u00edjm\u016f nad limit<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed u p\u0159\u00edjm\u016f nad limit<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: center;\" rowspan=\"2\">\u00a0do<br \/>\n31.12.2023<\/td>\n<td style=\"text-align: center;\" rowspan=\"2\"><strong>\u00a7 6 odst. 9 p\u00edsm. b ZDP <\/strong><br \/>\nOd dan\u011b z p\u0159\u00edjm\u016f je osvobozena hodnota stravov\u00e1n\u00ed poskytovan\u00e9ho jako <span style=\"text-decoration: underline;\">nepen\u011b\u017en\u00ed<\/span> pln\u011bn\u00ed ke spot\u0159eb\u011b na pracovi\u0161ti nebo v r\u00e1mci stravov\u00e1n\u00ed zaji\u0161\u0165ovan\u00e9ho prost\u0159ednictv\u00edm jin\u00fdch subjekt\u016f. Nebo <span style=\"text-decoration: underline;\">pen\u011b\u017eit\u00fd<\/span> p\u0159\u00edsp\u011bvek na stravov\u00e1n\u00ed do v\u00fd\u0161e 70 % horn\u00ed hranice stravn\u00e9ho 5 a\u017e 12 hodin.<\/td>\n<td style=\"text-align: center;\" rowspan=\"2\">15 % do m\u011bs\u00ed\u010dn\u00edho limitu 4n\u00e1sobku pr\u016fm\u011brn\u00e9 mzdy, tj. do \u010d\u00e1stky<br \/>\n<strong>161 296 K\u010d<\/strong><\/td>\n<td style=\"text-align: center;\">\u00a7 2 + \u00a7 3<br \/>\nz\u00e1k. \u010d. 592\/1992 Sb.<\/td>\n<td style=\"text-align: center;\">\u00a7 5 + \u00a7 7<br \/>\nz\u00e1k. \u010d. 589\/1992 Sb.<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">4,5 %<\/td>\n<td style=\"text-align: center;\">6,5 %<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\" rowspan=\"2\">od<br \/>\n1. 1. 2024<\/td>\n<td style=\"text-align: center;\" rowspan=\"2\"><strong>\u00a7 6 odst. 9 p\u00edsm. b bod 1 a 2 ZDP <\/strong><br \/>\nNov\u011b definuje podm\u00ednky pro osvobozen\u00ed u zam\u011bstnance. Stejn\u011b pro nepen\u011b\u017en\u00ed i pen\u011b\u017eit\u00fd p\u0159\u00edsp\u011bvek. D\u00e9lka pr\u00e1ce min. 3 hodiny a v\u00fd\u0161e p\u0159\u00edsp\u011bvku max. 70 % tuzemsk\u00e9ho stravn\u00e9ho 5-12 hodin. Nov\u011b p\u0159izn\u00e1v\u00e1 osvobozen\u00ed pro dal\u0161\u00ed p\u0159\u00edsp\u011bvek u pr\u00e1ce del\u0161\u00ed ne\u017e 11 hodin (v\u010d. p\u0159est\u00e1vky v\u00a0pr\u00e1ci).<\/td>\n<td style=\"text-align: center;\" rowspan=\"2\">15 % do m\u011bs\u00ed\u010dn\u00edho limitu 3n\u00e1sobku pr\u016fm\u011brn\u00e9 mzdy, tj. do \u010d\u00e1stky<br \/>\n<strong>131 901 K\u010d<\/strong><\/td>\n<td style=\"text-align: center;\">\u00a7 2 z\u00e1k. \u010d. 592\/1992 Sb.<br \/>\n\u00a7 9 z\u00e1k. \u010d. 48\/1997 Sb.<\/td>\n<td style=\"text-align: center;\">\u00a7 7 z\u00e1k. \u010d. 589\/1992 Sb.<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">4,5 %<\/td>\n<td style=\"text-align: center;\"><strong>nov\u011b 7,1 %<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td style=\"text-align: center;\" rowspan=\"2\"><strong>Druh p\u0159\u00edsp\u011bvku <\/strong><br \/>\n<strong>2023<\/strong><\/td>\n<td style=\"text-align: center;\" colspan=\"2\"><strong>P\u0159\u00edjem zam\u011bstnance (\u00a7 6 odst. 9 p\u00edsm. b) ZDP)<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><strong>osvobozeno<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>neosvobozeno<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: center;\">Stravenka, stravov\u00e1n\u00ed dodavatelsky (restaurace), z\u00e1vodn\u00ed stravov\u00e1n\u00ed<\/td>\n<td style=\"text-align: center;\">cel\u00e1 hodnota stravenky<\/td>\n<td style=\"text-align: center;\">xxx<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">stravenkov\u00fd pau\u0161\u00e1l<\/td>\n<td style=\"text-align: center;\">max. 70 % horn\u00edho limitu pro stravn\u00e9 pro cestovn\u00ed n\u00e1hrady 5-12 hod<\/td>\n<td style=\"text-align: center;\">v\u0161e nad horn\u00ed limit 70 %: 107,10 K\u010d<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td style=\"text-align: center;\" rowspan=\"2\"><strong>Druh p\u0159\u00edsp\u011bvku <\/strong><br \/>\n<strong>2024<\/strong><\/td>\n<td style=\"text-align: center;\" colspan=\"2\"><strong>P\u0159\u00edjem zam\u011bstnance (\u00a7 6 odst. 9 p\u00edsm. b) bod 1 a bod 2 ZDP)<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><strong>osvobozeno<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>neosvobozeno<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: center;\">Stravenka, stravov\u00e1n\u00ed dodavatelsky (restaurace), z\u00e1vodn\u00ed stravov\u00e1n\u00ed, stravenkov\u00fd pau\u0161\u00e1l<\/td>\n<td style=\"text-align: center;\">max. 70 % horn\u00edho limitu pro stravn\u00e9 pro cestovn\u00ed n\u00e1hrady 5-12 hod<\/td>\n<td style=\"text-align: center;\">v\u0161e nad horn\u00ed limit 70 %: 116,20 K\u010d<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>P\u0159\u00edklad: stravenky a jejich da\u0148ov\u00fd re\u017eim 2023<\/h3>\n<p><strong>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<p>Cel\u00e1 hodnota stravenky je v\u00a0tomto p\u0159\u00edpad\u011b finan\u010dn\u00edm v\u00fddajem zam\u011bstnavatele. Na stran\u011b zam\u011bstnance je dle legislativy platn\u00e9 do 31. 12. 2023 hodnota stravenky osvobozena v\u00a0pln\u00e9 v\u00fd\u0161i, tedy bez jak\u00e9hokoliv limitu.<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td style=\"text-align: center;\"><strong>Stravenka \/ ks <\/strong><br \/>\n<strong>do 31. 12. 2023<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Po\u010det dn\u016f<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Finan\u010dn\u00ed v\u00fddaj<br \/>\nzam\u011bstnavatele<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Zam\u011bstnanec <\/strong><br \/>\n<strong>osvobozeno <\/strong><br \/>\n<strong>(bez limitu)<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Zam\u011bstnanec <\/strong><br \/>\n<strong>nepen\u011b\u017eit\u00fd p\u0159\u00edjem <\/strong><br \/>\n<strong>(zda\u0148ov\u00e1no)<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><strong>1 000 K\u010d<\/strong><\/td>\n<td style=\"text-align: center;\">20<\/td>\n<td style=\"text-align: center;\">20 000 K\u010d<\/td>\n<td style=\"text-align: center;\">20 000 K\u010d<\/td>\n<td style=\"text-align: center;\">0 K\u010d<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><strong>300 K\u010d<\/strong><\/td>\n<td style=\"text-align: center;\">20<\/td>\n<td style=\"text-align: center;\">6 000 K\u010d<\/td>\n<td style=\"text-align: center;\">6 000 K\u010d<\/td>\n<td style=\"text-align: center;\">0 K\u010d<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><strong>100 K\u010d<\/strong><\/td>\n<td style=\"text-align: center;\">20<\/td>\n<td style=\"text-align: center;\">2 000 K\u010d<\/td>\n<td style=\"text-align: center;\">2 000 K\u010d<\/td>\n<td style=\"text-align: center;\">0 K\u010d<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<link rel=\"stylesheet\" 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     });\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\/13021\">\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\/13021\">\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<h3>P\u0159\u00edklad: stravenky a jejich da\u0148ov\u00fd re\u017eim 2024<\/h3>\n<p><strong>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<p>Na stran\u011b zam\u011bstnance se nov\u011b od 1. 1. 2024 m\u011bn\u00ed da\u0148ov\u00fd re\u017eim u poskytovan\u00fdch stravenek (nepen\u011b\u017eit\u00fd p\u0159\u00edsp\u011bvek). U zam\u011bstnance bude nov\u011b osvobozena pouze takov\u00e1 v\u00fd\u0161e stravenek poskytovan\u00fdch za jeden den, a to do horn\u00edho limitu pro stravn\u00e9 p\u0159i tuzemsk\u00e9 cest\u011b 5-12 hodin. S\u00a0touto zm\u011bnou se tak\u00e9 m\u011bn\u00ed da\u0148ov\u00e1 \u00fa\u010dinnost na stran\u011b zam\u011bstnavatele. V\u00edce se do\u010dtete v\u00a0\u010dl\u00e1nku: <a href=\"https:\/\/money.cz\/novinky-a-tipy\/mzdy-a-personalistika\/naklady-zamestnavatelu-a-stravovani-zamestnancu-od-1-1-2024\/\">N\u00e1klady zam\u011bstnavatel\u016f a stravov\u00e1n\u00ed zam\u011bstnanc\u016f od 1. 1. 2024<\/a>.<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td style=\"text-align: center;\"><strong>Stravenka \/ ks <\/strong><br \/>\n<strong>od 1. 1. 2024<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Po\u010det dn\u016f<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Finan\u010dn\u00ed v\u00fddaj <\/strong><br \/>\n<strong>zam\u011bstnavatele<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Zam\u011bstnanec <\/strong><br \/>\n<strong>osvobozeno <\/strong><br \/>\n<strong>(limit 116,20 K\u010d)<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Zam\u011bstnanec <\/strong><br \/>\n<strong>nepen\u011b\u017eit\u00fd p\u0159\u00edjem <\/strong><br \/>\n<strong>(zda\u0148ov\u00e1no)<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><strong>1 000 K\u010d<\/strong><\/td>\n<td style=\"text-align: center;\">20<\/td>\n<td style=\"text-align: center;\">20 000 K\u010d<\/td>\n<td style=\"text-align: center;\">2 324 K\u010d<\/td>\n<td style=\"text-align: center;\">17 676 K\u010d<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><strong>300 K\u010d<\/strong><\/td>\n<td style=\"text-align: center;\">20<\/td>\n<td style=\"text-align: center;\">6 000 K\u010d<\/td>\n<td style=\"text-align: center;\">2 324 K\u010d<\/td>\n<td style=\"text-align: center;\">3 676 K\u010d<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><strong>100 K\u010d<\/strong><\/td>\n<td style=\"text-align: center;\">20<\/td>\n<td style=\"text-align: center;\">2 000 K\u010d<\/td>\n<td style=\"text-align: center;\">2 000 K\u010d<\/td>\n<td style=\"text-align: center;\">0 K\u010d<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Nadlimitn\u00ed p\u0159\u00edjem zam\u011bstnance bude podl\u00e9hat dani z\u00a0p\u0159\u00edjm\u016f. P\u0159edpokl\u00e1dejme, \u017ee zam\u011bstnanec m\u00e1 slevu na poplatn\u00edka ji\u017e zohledn\u011bnou z\u00a0p\u0159\u00edjm\u016f za pr\u00e1ci a jeho celkov\u00e9 m\u011bs\u00ed\u010dn\u00ed p\u0159\u00edjmy nebudou spole\u010dn\u011b s\u00a0nadlimitn\u00edm p\u0159\u00edjmem vy\u0161\u0161\u00ed ne\u017e 131\u00a0901 K\u010d (od t\u00e9to \u010d\u00e1stky by se aplikovala 23 % da\u0148 z\u00a0p\u0159\u00edjm\u016f).<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td style=\"text-align: center;\"><strong>Nepen\u011b\u017en\u00ed p\u0159\u00edjem\u00a0<\/strong><br \/>\n<strong> zam\u011bstnance\u00a0<\/strong><br \/>\n<strong> 2024<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Da\u0148 z p\u0159\u00edjm\u016f\u00a0<\/strong><br \/>\n<strong> (15 %)<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Zdravotn\u00ed poji\u0161t\u011bn\u00ed\u00a0<\/strong><br \/>\n<strong> (zam\u011bstnanec)<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed\u00a0<\/strong><br \/>\n<strong>(nov\u011b + 0,6 % nemoc)<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Celkem odvody\u00a0<\/strong><br \/>\n<strong>(zam\u011bstnanec)<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><strong>17 676 K\u010d<\/strong><\/td>\n<td style=\"text-align: center;\">2 651 K\u010d<\/td>\n<td style=\"text-align: center;\">795 K\u010d<\/td>\n<td style=\"text-align: center;\">1 255 K\u010d<\/td>\n<td style=\"text-align: center;\">4 702 K\u010d<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><strong>3 676 K\u010d<\/strong><\/td>\n<td style=\"text-align: center;\">551 K\u010d<\/td>\n<td style=\"text-align: center;\">165 K\u010d<\/td>\n<td style=\"text-align: center;\">261 K\u010d<\/td>\n<td style=\"text-align: center;\">978 K\u010d<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Z\u00a0modelov\u00e9ho p\u0159\u00edkladu vypl\u00fdv\u00e1, \u017ee zam\u011bstnanec, kter\u00fd obdr\u017e\u00ed 20 stravenek v\u00a0hodnot\u011b 1\u00a0000 K\u010d za kus, odvede oproti roku 2023 ze sv\u00fdch zdroj\u016f st\u00e1tu celkem 4 702 K\u010d. Pozor v\u0161ak, z vym\u011b\u0159ovac\u00edho z\u00e1kladu zam\u011bstnance plat\u00ed pojistn\u00e9 odvody tak\u00e9 zam\u011bstnavatel (33,8 %)! T\u00edm se zam\u011bstnavateli tento benefit oproti roku 2023 finan\u010dn\u011b prodra\u017e\u00ed.<\/p>\n<div class=\"info-box\"><span class=\"fa fa-info\" aria-hidden=\"true\">\u00a0<\/span>Spole\u010dnost Seyfor, a.s. p\u0159ipravila ve spolupr\u00e1ci s\u00a0da\u0148ovou poradkyn\u00ed Monikou Dole\u017eelovou t\u00e9m\u011b\u0159 4hodinnov\u00fd webin\u00e1\u0159 na t\u00e9ma D\u016fle\u017eit\u00e9 novinky ve mzdov\u00e9 \u00fa\u010dt\u00e1rn\u011b 2023\/2024. V\u00a0r\u00e1mci webin\u00e1\u0159e je tak\u00e9 kr\u00e1tk\u00e1 uk\u00e1zka, jak lze v\u00a0programu Money S3 nastavit n\u00e1rok dohod\u00e1\u0159\u016f na dovolenou (od 1. 1. 2024). Objednat z\u00e1znam webin\u00e1\u0159e m\u016f\u017eete zde: <a href=\"https:\/\/money.cz\/novinky-ve-mzdove-uctarne\/\">https:\/\/money.cz\/novinky-ve-mzdove-uctarne\/<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Stravov\u00e1n\u00ed jako zam\u011bstnaneck\u00fd benefit Z\u00e1kon\u00edk pr\u00e1ce \u010d. 262\/2006 Sb., v\u00a0platn\u00e9m zn\u011bn\u00ed, stanovuje zam\u011bstnavatel\u016fm pouze povinnost poskytnou sv\u00fdm zam\u011bstnanc\u016fm p\u0159est\u00e1vku na j\u00eddlo a oddech, a to &#8230;<\/p>\n","protected":false},"author":10,"featured_media":13022,"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-13021","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\/13021","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=13021"}],"version-history":[{"count":11,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/13021\/revisions"}],"predecessor-version":[{"id":13197,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/13021\/revisions\/13197"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/13022"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=13021"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=13021"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=13021"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}