{"id":13513,"date":"2024-01-26T07:53:00","date_gmt":"2024-01-26T06:53:00","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=13513"},"modified":"2024-01-22T09:59:04","modified_gmt":"2024-01-22T08:59:04","slug":"vyuziti-fksp-v-prikladech-a-jeho-uctovani","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/vyuziti-fksp-v-prikladech-a-jeho-uctovani\/","title":{"rendered":"Vyu\u017eit\u00ed FKSP v p\u0159\u00edkladech a jeho \u00fa\u010dtov\u00e1n\u00ed"},"content":{"rendered":"<h2><strong>Komu je FKSP ur\u010den<\/strong><\/h2>\n<p>V\u202fminul\u00e9m \u010dl\u00e1nku jsme se sezn\u00e1mili se z\u00e1kladn\u00edmi informaci v\u011bnuj\u00edc\u00ed se FKSP. Jenom pro p\u0159ipomenut\u00ed v\u202fp\u0159\u00edpad\u011b FKSP je t\u0159eba se \u0159\u00eddit z\u00e1konem \u010d. 218\/2000 Sb.<em> Z\u00e1kon o rozpo\u010dtov\u00fdch pravidlech a o zm\u011bn\u011b n\u011bkter\u00fdch souvisej\u00edc\u00edch z\u00e1kon\u016f (rozpo\u010dtov\u00e1 pravidla), <\/em>d\u00e1le z\u00e1konem \u010d.\u202f250\/2000 Sb.<em> Z\u00e1kon o rozpo\u010dtov\u00fdch pravidlech \u00fazemn\u00edch rozpo\u010dt\u016f<\/em> a vyhl\u00e1\u0161kou \u010d. 114\/2002 Sb.<em> Vyhl\u00e1\u0161ka Ministerstva financ\u00ed o fondu kulturn\u00edch a soci\u00e1ln\u00edch pot\u0159eb<\/em>. P\u0159i\u010dem\u017e pr\u00e1v\u011b vyhl\u00e1\u0161ka <strong>\u010d. 114\/2002 ur\u010duje v \u00a7 3, odst. 3<\/strong> okruh mo\u017en\u00fd u\u017eivatel\u016f finan\u010dn\u00edch prost\u0159edk\u016f z\u202fFKSP. Jedn\u00e1 se\u202fo:<\/p>\n<ul>\n<li>zam\u011bstnanci v pracovn\u00edm pom\u011bru,<\/li>\n<li>st\u00e1tn\u00ed zam\u011bstnanci podle z\u00e1kona o st\u00e1tn\u00ed slu\u017eb\u011b,<\/li>\n<li>p\u0159\u00edslu\u0161n\u00edci ve slu\u017eebn\u00edm pom\u011bru,<\/li>\n<li>soudci,<\/li>\n<li>d\u016fchodci, 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 organizace, z\u202f\u010deho\u017e tak\u00e9 vypl\u00fdv\u00e1, \u017ee pro invalidn\u00ed d\u016fchodce pro invaliditu prvn\u00edho a druh\u00e9ho stupn\u011b fond ur\u010den nen\u00ed,<\/li>\n<li>rodinn\u00ed p\u0159\u00edslu\u0161n\u00edci zam\u011bstnanc\u016f, tj. jejich man\u017eel\u00e9, man\u017eelky, partne\u0159i, partnerky, druzi, dru\u017eky a nezaopat\u0159en\u00e9 d\u011bti, tj. vlastn\u00ed d\u011bti 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.<\/li>\n<\/ul>\n<p>Nicm\u00e9n\u011b <strong>\u00a7 14<\/strong> t\u00e9\u017e vyhl\u00e1\u0161ky poskytuje dv\u011b v\u00fdjimky prost\u0159ednictv\u00edm <strong>dar\u016f<\/strong>, kter\u00e9 je mo\u017en\u00e9 poskytnou bu\u010f ve form\u011b pen\u011b\u017eit\u00e9 \u010di v\u011bcn\u00e9. Prvn\u00ed v\u00fdjimku, jsou osoby, kter\u00e9 <strong>nemus\u00ed m\u00edt<\/strong> pracovn\u011b pr\u00e1vn\u00ed vztah se zam\u011bstnavatelem, tzn. ostatn\u00ed (jin\u00e9) fyzick\u00e9 osoby. Tyto osoby <strong>mus\u00ed<\/strong> splnit podm\u00ednku \u201emimo\u0159\u00e1dn\u00e9 aktivity\u201c ve prosp\u011bch dan\u00e9 organizace. Jedn\u00e1 se nap\u0159\u00edklad osobn\u00ed pomoc p\u0159i po\u017e\u00e1ru, \u017eiveln\u00e9 ud\u00e1losti \u010di jin\u00fdch mimo\u0159\u00e1dn\u00fdch p\u0159\u00edpadech, pop\u0159\u00edpad\u011b za aktivitu humanit\u00e1rn\u00edho a soci\u00e1ln\u00edho charakteru \u010di p\u00e9\u010di o zam\u011bstnance organizace pota\u017emo jejich rodinn\u00e9 p\u0159\u00edslu\u0161n\u00edky. V\u202ftomto p\u0159\u00edpad\u011b je ov\u0161em nutn\u00e9 dodr\u017eet limit v\u00fd\u0161e dar\u016f v\u202fpodob\u011b nejv\u00fd\u0161e 15 % ze z\u00e1kladn\u00edho p\u0159\u00edd\u011blu dle <strong>odst. 3 \u00a7 14.<\/strong><\/p>\n<p>Druh\u00e1 v\u00fdjimka jsou pot\u00e9 fyzick\u00e9 osoby nebo p\u0159\u00edsp\u011bvkov\u00e9 organizace, kter\u00e9 byly posti\u017een\u00e9 \u017eiveln\u00ed pohromou, ekologickou \u010di pr\u016fmyslovou hav\u00e1ri\u00ed na \u00fazem\u00ed, kde byl vyhl\u00e1\u0161en nouzov\u00ed stav nebo nebezpe\u010d\u00ed. V\u202ftomto p\u0159\u00edpad\u011b nen\u00ed stanoveno omezen\u00ed dle odst. 3.<\/p>\n<p>Dary ov\u0161em zcela samoz\u0159ejm\u011b zahrnuj\u00ed i pracovn\u00ed v\u00fdro\u010d\u00ed, dle p\u00edsmena b, odst. 3, a to bu\u010f pracovn\u00ed (po 20 odpracovan\u00fdch letech a ka\u017ed\u00fdch dal\u0161\u00edch 5) nebo \u017eivotn\u00ed v\u00fdro\u010d\u00ed (dosa\u017een\u00ed v\u011bku 50 let a n\u00e1sledn\u011b po 5 letech). Dar z\u202fFKSP je rovn\u011b\u017e mo\u017en\u00e9 poskytnou v\u202fp\u0159\u00edpad\u011b p\u0159izn\u00e1n\u00ed starobn\u00edho \u010di invalidn\u00edho d\u016fchody, ov\u0161em pouze v\u202fp\u0159\u00edpad\u011b je-li p\u0159izn\u00e1na invalidita t\u0159et\u00edho stupn\u011b.<\/p>\n<p>Za zam\u011bstnance, z\u202fpohledu FKSP, nelze pova\u017eovat osoby pracuj\u00edc\u00ed u organizace na z\u00e1klad\u011b dohod konan\u00fdch mimo pracovn\u00ed pom\u011br, tedy dohod o proveden\u00ed pr\u00e1ce a dohod o pracovn\u00ed \u010dinnosti. Z\u00e1rove\u0148 je t\u0159eba vn\u00edmat skute\u010dnost, \u017ee ne v\u0161echna pln\u011bn\u00ed jsou ur\u010den\u00e1 v\u0161em skupin\u00e1m osob, proto je nutn\u00ed vych\u00e1zet z\u202f\u00fapravy konkr\u00e9tn\u00edho pln\u011bn\u00ed. Organizace m\u00e1 sama v\u202fkompetenci volbu p\u0159\u00edsp\u011bvk\u016f FKSP, stejn\u011b jako jejich formu.<\/p>\n<p>Jak bylo zm\u00edn\u011bno v\u202fp\u0159edchoz\u00edm \u010dl\u00e1nku, na poskytnut\u00e1 pln\u011bn\u00ed z\u202fFKSP nen\u00ed pr\u00e1vn\u00ed n\u00e1rok, tud\u00ed\u017e jej nen\u00ed mo\u017en\u00e9 pr\u00e1vn\u011b vym\u00e1hat, nicm\u00e9n\u011b by m\u011bly b\u00fdt specifikov\u00e1ny podm\u00ednky, za kter\u00fdch je p\u0159\u00edsp\u011bvek poskytnut. Jeli p\u0159\u00edsp\u011bvek poskytnut, pak mus\u00ed b\u00fdt v\u017edy fakturov\u00e1n v\u00fdhradn\u011b na organizaci, ne na zam\u011bstnance jako takov\u00e9, tedy zam\u011bstnanec nem\u016f\u017ee organizaci p\u0159edat fakturu k\u202fjej\u00edmu uhrazen\u00ed.<\/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\/13513\">\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\/13513\">\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><strong>Na co je mo\u017en\u00e9 FKSP vyu\u017e\u00edt<\/strong><\/h2>\n<p>I v\u202ftomto p\u0159\u00edpad\u011b je t\u0159eba vych\u00e1zet v\u00fdhradn\u011b z\u202fvyhl\u00e1\u0161ky <strong>\u010d. 114\/2002<\/strong>, kter\u00e1 p\u0159esn\u011b vymezuje mo\u017enosti \u010derp\u00e1n\u00ed fondu kulturn\u00edch a soci\u00e1ln\u00edch pot\u0159eb.<\/p>\n<p>Dle <strong>\u00a7 4 odst. 1 <\/strong>vyhl\u00e1\u0161ky lze z\u202ffondu p\u0159isp\u00edvat na n\u00e1klady spojen\u00e9 s\u202fprovozem mate\u0159sk\u00e9 \u0161koly podle \u0161kolsk\u00e9ho z\u00e1kona, za\u0159\u00edzen\u00ed poskytuj\u00edc\u00ed slu\u017eby p\u00e9\u010de o d\u00edt\u011b v\u202fd\u011btsk\u00e9 skupin\u011b. Rovn\u011b\u017e mohou b\u00fdt prost\u0159edky pou\u017eity na takov\u00e1 za\u0159\u00edzen\u00ed, kter\u00e9 jsou ur\u010dena pro kulturn\u00edmu a soci\u00e1ln\u00edmu rozvoji, \u010di jin\u00fdch z\u00e1jmov\u00fdch \u010dinnost\u00ed, v\u010detn\u011b rehabilita\u010dn\u00ed za\u0159\u00edzen\u00ed \u010di mas\u00e1\u017e\u00ed. Finan\u010dn\u00ed prost\u0159edky je mo\u017en\u00e9 vyu\u017e\u00edt i na provoz autobusu, ov\u0161em mus\u00ed slou\u017eit za \u00fa\u010delem napln\u011bn\u00ed v\u00fd\u0161e uveden\u00fdch \u010dinnost\u00ed. preventivn\u00ed p\u00e9\u010di na \u00faseku dent\u00e1ln\u00ed hygieny a zubn\u00ed prevenci poskytovan\u00e9 dent\u00e1ln\u00ed hygienistkou a preventivn\u00ed, l\u00e9\u010debnou a diagnostickou p\u00e9\u010di na \u00faseku zubn\u00edho l\u00e9ka\u0159stv\u00ed v\u010detn\u011b ortodontick\u00e9 p\u00e9\u010de,<\/p>\n<p>Prost\u0159edky je mo\u017en\u00e9 vyu\u017e\u00edt na z\u00e1klad\u011b <strong>\u00a7 4 odst. 2<\/strong> i na p\u0159\u00edsp\u011bvek zam\u011bstnanc\u016fm na:<\/p>\n<ul>\n<li>vitaminov\u00e9 dopl\u0148ky,<\/li>\n<li>dioptrick\u00e9 br\u00fdle, kontaktn\u00ed \u010do\u010dky \u010di speci\u00e1ln\u00ed optick\u00e9 pom\u016fcky,<\/li>\n<li>preventivn\u00ed p\u00e9\u010di na \u00faseku dent\u00e1ln\u00ed hygieny a zubn\u00ed prevenci poskytovan\u00e9 dent\u00e1ln\u00ed hygienistkou a preventivn\u00ed, l\u00e9\u010debnou a diagnostickou p\u00e9\u010di na \u00faseku zubn\u00edho l\u00e9ka\u0159stv\u00ed v\u010detn\u011b ortodontick\u00e9 p\u00e9\u010de,<\/li>\n<li>na o\u010dkov\u00e1n\u00ed proti infek\u010dn\u00edm onemocn\u011bn\u00edm.<\/li>\n<\/ul>\n<p>Je zde ov\u0161em podm\u00ednka, kter\u00e1 stanovuje, \u017ee pln\u011bn\u00ed je mo\u017en\u00e9 poskytnout, nen\u00ed-li pln\u011bn\u00ed ani \u010d\u00e1ste\u010dn\u011b hrazeno z\u202fve\u0159ejn\u00e9ho zdravotn\u00edho poji\u0161t\u011bn\u00ed \u010di jinou osobou na z\u00e1klad\u011b povinnosti stanoven\u00fdch jin\u00fdm pr\u00e1vn\u00edm p\u0159edpisem.<\/p>\n<p>Podle <strong>odstavce 3 \u00a7 4<\/strong> je mo\u017en\u00e9 p\u0159isp\u011bt i na vybaven\u00ed vedouc\u00ed ke lep\u0161en\u00ed pracovn\u00edch podm\u00ednek, na pracovn\u00ed od\u011bvy a obuv nad povinn\u00e9 vybaven\u00ed, na jednotn\u00e9 oble\u010den\u00ed a na vybaven\u00ed pro sportovn\u00ed a z\u00e1jmovou aktivitu, kter\u00e9 je p\u016fj\u010dov\u00e1no zam\u011bstnanc\u016fm. A pr\u00e1v\u011b zde je okam\u017eit\u00e1 n\u00e1vaznost na <strong>odstavec 5 \u00a7 4<\/strong>, kter\u00fd \u0159\u00edk\u00e1 je-li za\u0159\u00edzen\u00ed slou\u017e\u00edc\u00ed kulturn\u00edmu a soci\u00e1ln\u00edmu rozvoji zam\u011bstnanc\u016f vyu\u017eito i pro jin\u00e9 \u00fa\u010dely, pak je nutno pom\u011brnou \u010d\u00e1st n\u00e1klad\u016f uhradit z\u202fprovozn\u00edch n\u00e1klad\u016f ze zdroj\u016f stanoven\u00fdch pro tuto \u010dinnost pr\u00e1vn\u00edmi p\u0159edpisy. M\u016f\u017ee se jednat nap\u0159\u00edklad o vzd\u011bl\u00e1v\u00e1n\u00ed zam\u011bstnanc\u016f. Bezprost\u0159edn\u011b navazuj\u00edc\u00ed <strong>odst. 6 \u00a7 14<\/strong> tak\u00e9 stanovuje, \u017ee z fondu lze p\u0159isp\u00edvat na n\u00e1klady za do\u010dasn\u00e9 u\u017e\u00edv\u00e1n\u00ed za\u0159\u00edzen\u00ed jin\u00fdch organiza\u010dn\u00edch slo\u017eek st\u00e1tu nebo osob, pokud se jedn\u00e1 o kulturn\u00edmu a soci\u00e1ln\u00edmu rozvoj zam\u011bstnanc\u016f a rodinn\u00fdch p\u0159\u00edslu\u0161n\u00edk\u016f.<\/p>\n<p>Podle <strong>odstavce 7 \u00a7 4 <\/strong>je mo\u017en\u00e9 p\u0159isp\u011bt zam\u011bstnanc\u016fm rovn\u011b\u017e na ti\u0161t\u011bn\u00e9 knihy, v\u010detn\u011b obr\u00e1zkov\u00fdch knih pro d\u011bti, za podm\u00ednky, \u017ee reklama v\u202fknih\u00e1ch nep\u0159es\u00e1hne 50 % plochy dan\u00e9 knihy.<\/p>\n<p>Dle <strong>\u00a7 4a<\/strong> lze z fondu zam\u011bstnanc\u016fm p\u0159isp\u00edvat na n\u00e1klady za pou\u017eit\u00ed mate\u0159sk\u00e9 \u0161koly podle \u0161kolsk\u00e9ho z\u00e1kona a za\u0159\u00edzen\u00ed poskytuj\u00edc\u00edho slu\u017eby p\u00e9\u010de o d\u00edt\u011b v d\u011btsk\u00e9 skupin\u011b. Pro \u00fa\u010dely tohoto ustanoven\u00ed se \u00a7 3 odst. 4 nepou\u017eije.<\/p>\n<p>Zam\u011bstnanci mohou dle <strong>\u00a7 5 <\/strong>vyu\u017e\u00edt fond na po\u0159\u00edzen\u00ed hmotn\u00e9ho majetku, kter\u00fd slou\u017e\u00ed kulturn\u00edm a soci\u00e1ln\u00edm pot\u0159eb\u00e1m. Pokud zam\u011bstnanci vyu\u017e\u00edvaj\u00ed k\u202fp\u0159eprav\u011b do zam\u011bstn\u00e1n\u00ed prost\u0159edky pravideln\u00e9 hromadn\u00e9 dopravy, pak na z\u00e1klad\u011b <strong>\u00a7 5a<\/strong> m\u016f\u017ee zam\u011bstnavatel zam\u011bstnanci p\u0159isp\u00edvat na dopravu, jde-li o pravidelnou hromadnou dopravu podle z\u00e1kona.<\/p>\n<p>Rovn\u011b\u017e m\u016f\u017ee zam\u011bstnavatel dle <strong>\u00a7 6<\/strong> poskytnou zam\u011bstnanci z\u00e1p\u016fj\u010dku na bytov\u00e9 \u00fa\u010dely. Nicm\u00e9n\u011b z\u00e1p\u016fj\u010dky nelze poskytnout na \u00fahradu n\u00e1klad\u016f, kter\u00e9 ji\u017e byly kryty z\u00e1p\u016fj\u010dkou nebo \u00fav\u011brem od bank nebo pobo\u010dek zahrani\u010dn\u00edch bank nebo jin\u00e9 osoby. Z\u00e1p\u016fj\u010dku nelze d\u00e1le poskytnout na vypo\u0159\u00e1d\u00e1n\u00ed spole\u010dn\u00e9ho jm\u011bn\u00ed man\u017eel\u016f, vypo\u0159\u00e1d\u00e1n\u00ed d\u011bdic\u016f a jin\u00e9 majetkopr\u00e1vn\u00ed vypo\u0159\u00e1d\u00e1n\u00ed.<\/p>\n<p>D\u00e1le je mo\u017en\u00e9 prost\u0159edky fondu vyu\u017e\u00edt dle <strong>\u00a7 7<\/strong> na nepen\u011b\u017eit\u00fd p\u0159\u00edsp\u011bvek na stravov\u00e1n\u00ed v\u202fmaxim\u00e1ln\u00ed v\u00fd\u0161i 45 % p\u0159\u00edsp\u011bvku dle pr\u00e1vn\u00edch p\u0159edpis\u016f. Vyhl\u00e1\u0161ka vn\u00edm\u00e1 i pot\u0159eby rekreace, konkr\u00e9tn\u011b v <strong>\u00a7\u202f8<\/strong>, p\u0159i\u010dem\u017e je rekreac\u00ed my\u0161len pobyt ve vlastn\u00edch za\u0159\u00edzen\u00edch nebo po\u0159\u00edzen\u00fd od jin\u00fdch organiza\u010dn\u00edch slo\u017eek st\u00e1nu nebo od pr\u00e1vnick\u00fdch \u010di fyzick\u00fdch osob a na z\u00e1jezdy, a to v\u202ftuzemsku a zahrani\u010d\u00ed. Rehabilitac\u00ed jsou dle <strong>\u00a7 8<\/strong> i rehabilitace a l\u00e1ze\u0148sk\u00e9 l\u00e9\u010dby.<\/p>\n<p>Zam\u011bstnanc\u016fm a rodinn\u00fdm p\u0159\u00edslu\u0161n\u00edk\u016fm je mo\u017en\u00e9 dle <strong>\u00a7 9 <\/strong>p\u0159isp\u011bt na kulturu, vzd\u011bl\u00e1v\u00e1n\u00ed, t\u011blov\u00fdchovu a sport, konkr\u00e9tn\u011b pak na:<\/p>\n<ul>\n<li>vstupenky na kulturn\u00ed, t\u011blov\u00fdchovn\u00e9 a sportovn\u00ed akce a na dopravu na tyto akce,<\/li>\n<li>n\u00e1klady na kulturn\u00ed, t\u011blov\u00fdchovn\u00e9 a sportovn\u00ed akce po\u0159\u00e1dan\u00e9 organiza\u010dn\u00ed slo\u017ekou st\u00e1tu, st\u00e1tn\u00edm podnikem nebo p\u0159\u00edsp\u011bvkovou organizac\u00ed,<\/li>\n<li>n\u00e1klady na um\u011bleck\u00e9, jazykov\u00e9 a z\u00e1jmov\u00e9 vzd\u011bl\u00e1v\u00e1n\u00ed, kter\u00e9 nen\u00ed odborn\u00fdm rozvojem, prohlubov\u00e1n\u00edm vzd\u011bl\u00e1n\u00ed nebo kvalifikace, soustavn\u00fdm vzd\u011bl\u00e1v\u00e1n\u00edm nebo zdokonalov\u00e1n\u00edm odborn\u00e9 zp\u016fsobilosti zam\u011bstnance.<\/li>\n<\/ul>\n<p>D\u00e1le je mo\u017en\u00e9 prost\u0159edky vyu\u017e\u00edt na <strong>v\u00fdm\u011bnn\u00e9 akce<\/strong> (<strong>\u00a7 10<\/strong>), <strong>soci\u00e1ln\u00ed v\u00fdpomoci a z\u00e1p\u016fj\u010dky<\/strong> (<strong>\u00a7\u202f11<\/strong>), <strong>na penzijn\u00ed poji\u0161t\u011bn\u00ed, v\u010detn\u011b dopl\u0148kov\u00e9ho penzijn\u00edho spo\u0159en\u00ed a na \u00fa\u010det dlouhodob\u00fdch investic<\/strong> (<strong>\u00a7 12<\/strong>)<strong>,<\/strong> <strong>pojistn\u00e9 na soukrom\u00e9 \u017eivotn\u00ed poji\u0161t\u011bn\u00ed<\/strong> (<strong>\u00a7 12a<\/strong>), <strong>p\u0159\u00edsp\u011bvky odborov\u00e9 organizaci <\/strong>(<strong>\u00a7 13<\/strong>), v\u00fd\u0161e zm\u00edn\u011bn\u00e9 <strong>dary <\/strong>(<strong>\u00a7 14<\/strong>) a <strong>jin\u00e9 \u00fahrady z\u202ffondu <\/strong>(<strong>\u00a7 14a<\/strong>).<\/p>\n<p><strong>Prost\u0159edky fondu nelze \u010derpat<\/strong> na veden\u00ed b\u011b\u017en\u00e9ho \u00fa\u010det u FKSP (v\u010detn\u011b poplatku za polo\u017eky), stejn\u011b na n\u00e1klady spojen\u00e9 s\u202frealizac\u00ed p\u016fj\u010dku (z\u00e1p\u016fj\u010dky) z\u202fFKSP, \u00fahrady soci\u00e1ln\u00edho a zdravotn\u00edho poji\u0161t\u011bn\u00ed v\u202fp\u0159\u00edm\u00e9 souvislosti s\u202fposkytnut\u00edm pln\u011bn\u00ed plynouc\u00edho z\u202fFKSP a na n\u00e1klady spojen\u00e9 s\u202fn\u00e1kupem hygienick\u00fdch pot\u0159eb \u010di n\u00e1pln\u00ed (nap\u0159. s\u00e1\u010dky do speci\u00e1ln\u00edho vysava\u010de, \u010di n\u00e1pln\u011b do v\u00fddejn\u00edch n\u00e1pojov\u00fdch automat\u016f).<\/p>\n<p>Jak bylo ji\u017e nazna\u010deno, je t\u0159eba zohlednit poskytnut\u00ed p\u0159\u00edsp\u011bvku \u010di dal\u0161\u00edch pln\u011bn\u00ed FKSP, z\u202fhlediska dan\u011b z\u202fp\u0159\u00edjm\u016f fyzick\u00fdch osob, kter\u00fdm je p\u0159\u00edsp\u011bvek poskytov\u00e1n. N\u011bkter\u00e9 p\u0159\u00edsp\u011bvky jsou v\u202fsou\u010dasnosti od dan\u011b z\u202fp\u0159\u00edjm\u016f osvobozeny, ov\u0161em pouze za podm\u00ednky stanoven\u00fdch z\u00e1konem 586\/1992 Sb. o dan\u00edch z\u202fp\u0159\u00edjm\u016f, ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f<\/p>\n<h2><strong>Z\u00e1v\u011br<\/strong><\/h2>\n<p>Fondy kulturn\u00edch a soci\u00e1ln\u00edch pot\u0159eb jsou v\u00fdznamn\u00fdm benefitem, kter\u00fd mohou zam\u011bstnavatel\u00e9 vyu\u017e\u00edt v\u016f\u010di sv\u00fdm zam\u011bstnanc\u016fm, jejich rodinn\u00fdm p\u0159\u00edslu\u0161n\u00edk\u016fm a ve v\u00fdjime\u010dn\u00fdch p\u0159\u00edpadech i dal\u0161\u00edm osob\u00e1m \u010di organizac\u00edm. Spektrum, kter\u00e9 FKSP poskytuje napl\u0148uje v\u0161echny aspekty vedouc\u00ed ke zlep\u0161en\u00ed pracovn\u00edch podm\u00ednek p\u0159\u00edmo na pracovi\u0161ti a z\u00e1rove\u0148 maj\u00ed p\u0159\u00edm\u00fd dopad na ment\u00e1ln\u00ed a fyzick\u00e9 zdrav\u00ed zam\u011bstnance. Fond je bezesporu v\u00fdhodn\u00fdm n\u00e1strojem, jak pomoc\u00ed vn\u011bj\u0161\u00edch vliv\u016f stimulovat zam\u011bstnance a pos\u00edlit tak jeho motivaci v\u202fpracovn\u00edm i osobn\u00edm \u017eivot\u011b.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Komu je FKSP ur\u010den V\u202fminul\u00e9m \u010dl\u00e1nku jsme se sezn\u00e1mili se z\u00e1kladn\u00edmi informaci v\u011bnuj\u00edc\u00ed se FKSP. Jenom pro p\u0159ipomenut\u00ed v\u202fp\u0159\u00edpad\u011b FKSP je t\u0159eba se \u0159\u00eddit z\u00e1konem &#8230;<\/p>\n","protected":false},"author":18,"featured_media":13514,"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-13513","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\/13513","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=13513"}],"version-history":[{"count":2,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/13513\/revisions"}],"predecessor-version":[{"id":13516,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/13513\/revisions\/13516"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/13514"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=13513"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=13513"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=13513"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}