{"id":13021,"date":"2026-06-30T20:25:46","date_gmt":"2026-06-30T18:25:46","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=13021"},"modified":"2026-06-30T20:27:27","modified_gmt":"2026-06-30T18:27:27","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":"Da\u0148ov\u00e1 pravidla pro stravov\u00e1n\u00ed zam\u011bstnanc\u016f"},"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\u00e9 jsou obvykle limitov\u00e1ni dal\u0161\u00edmi pr\u00e1vn\u00edmi p\u0159edpisy. V na\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<\/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 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>V roce <strong>2026<\/strong> do\u0161lo k nav\u00fd\u0161en\u00ed horn\u00ed hranice stravn\u00e9ho na <strong>185 K\u010d<\/strong>, co\u017e automaticky zvy\u0161uje i limit pro da\u0148ov\u011b nejv\u00fdhodn\u011bj\u0161\u00ed (osvobozenou \u010d\u00e1st na stran\u011b zam\u011bstnance) p\u0159\u00edsp\u011bvek na stravov\u00e1n\u00ed (tzv. stravenkov\u00fd pau\u0161\u00e1l \u010di stravenky) na <strong>129,50 K\u010d<\/strong>.<\/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 2025<\/td>\n<td style=\"text-align: center;\">142 K\u010d a\u017e 172 K\u010d<\/td>\n<td style=\"text-align: center;\">120,40 K\u010d<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">rok 2026<\/td>\n<td style=\"text-align: center;\">155 a\u017e 185 K\u010d<\/td>\n<td style=\"text-align: center;\">129,50 K\u010d<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Podm\u00ednky pro doda\u0148ov\u00e1n\u00ed p\u0159\u00edsp\u011bvk\u016f na stravov\u00e1n\u00ed se od roku 2024 zp\u0159\u00edsnily. Zam\u011bstnanci zda\u0148uj\u00ed i tzv. \u201enadlimitn\u00ed stravenky\u201c. Z nadlimitn\u00edch \u201cby\u0165 osvobozen\u00fdch\u201d p\u0159\u00edjm\u016f odv\u00e1d\u00ed zam\u011bstnanec obvykle da\u0148 z p\u0159\u00edjm\u016f fyzick\u00fdch osob a d\u00e1le pojistn\u00e9 odvody.<\/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 = 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\/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<\/h3>\n<p><strong>Zam\u011bstnavatel v\u00a0soukrom\u00e9 sf\u00e9\u0159e poskytuje 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<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. 2026<\/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 129,50 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;\">2 590 K\u010d<\/td>\n<td style=\"text-align: center;\">17 410 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;\">2 590 K\u010d<\/td>\n<td style=\"text-align: center;\">3 410 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 (osvobozen\u00fd) p\u0159\u00edjem zam\u011bstnance podl\u00e9h\u00e1 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 v roce 2026 vy\u0161\u0161\u00ed ne\u017e 146 901 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(bez zohledn\u011bn\u00ed zaokrouhlen\u00ed<br \/>\nda\u0148ov\u00e9ho z\u00e1kladu)<br \/>\n<strong> 2026<\/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><\/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>17 410 K\u010d<\/strong><\/td>\n<td style=\"text-align: center;\">2 612 K\u010d<\/td>\n<td style=\"text-align: center;\">784 K\u010d<\/td>\n<td style=\"text-align: center;\">1 236 K\u010d<\/td>\n<td style=\"text-align: center;\">4 632 K\u010d<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><strong>3 410 K\u010d<\/strong><\/td>\n<td style=\"text-align: center;\">512 K\u010d<\/td>\n<td style=\"text-align: center;\">154 K\u010d<\/td>\n<td style=\"text-align: center;\">242 K\u010d<\/td>\n<td style=\"text-align: center;\">908 K\u010d<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Z modelov\u00e9ho p\u0159\u00edkladu vypl\u00fdv\u00e1, \u017ee zam\u011bstnanec (\u0159editel), kter\u00fd obdr\u017e\u00ed 20 stravenek v hodnot\u011b 1 000 K\u010d za kus, odvede v roce 2026 ze sv\u00fdch zdroj\u016f st\u00e1tu celkem 4 632 K\u010d. I p\u0159es ka\u017edoro\u010dn\u00ed zvy\u0161ov\u00e1n\u00ed limitu pro osvobozen\u00ed (pro rok 2026 \u010din\u00ed limit 129,50 K\u010d) p\u0159edstavuje zdan\u011bn\u00ed takto vysok\u00e9ho benefitu citeln\u00fd z\u00e1sah do \u010dist\u00e9 mzdy zam\u011bstnance.<\/p>\n<p>Z nadlimitn\u00edho nepen\u011b\u017eit\u00e9ho p\u0159\u00edjmu plat\u00ed pojistn\u00e9 odvody tak\u00e9 zam\u011bstnavatel, a to obvykle ve v\u00fd\u0161i 33,8 % (24,8 % soci\u00e1ln\u00ed a 9 % zdravotn\u00ed poji\u0161t\u011bn\u00ed). V p\u0159\u00edpad\u011b \u0159editele tak zam\u011bstnavatel zaplat\u00ed na odvodech nav\u00edc dal\u0161\u00edch 5 885 K\u010d m\u011bs\u00ed\u010dn\u011b. Celkov\u00e9 n\u00e1klady na tento benefit se tak zam\u011bstnavateli v\u00fdrazn\u011b zvy\u0161uj\u00ed o \u010d\u00e1stky, kter\u00e9 by u p\u0159\u00edsp\u011bvku v r\u00e1mci z\u00e1konn\u00e9ho limitu nemusel hradit.<\/p>\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":13,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/13021\/revisions"}],"predecessor-version":[{"id":19014,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/13021\/revisions\/19014"}],"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}]}}