{"id":13798,"date":"2024-02-19T08:07:00","date_gmt":"2024-02-19T07:07:00","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=13798"},"modified":"2025-04-15T12:44:43","modified_gmt":"2025-04-15T10:44:43","slug":"zamestnanecke-benefity-2024","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/zamestnanecke-benefity-2024\/","title":{"rendered":"Zam\u011bstnaneck\u00e9 benefity 2024"},"content":{"rendered":"<h2><strong>Zru\u0161en\u00ed da\u0148ov\u00e9 \u00falevy p\u0159i prodeji jednotky zam\u011bstnavatele zam\u011bstnanci se slevou<\/strong><\/h2>\n<p>Dle pr\u00e1vn\u00ed \u00fapravy \u00fa\u010dinn\u00e9 do konce roku 2023 platilo a od roku 2024 st\u00e1le plat\u00ed, \u017ee p\u0159\u00edjmem zam\u011bstnance se rozum\u00ed rovn\u011b\u017e \u010d\u00e1stka, o kterou \u00fahrada zam\u011bstnance zam\u011bstnavateli za poskytnut\u00e9 pln\u011bn\u00ed, je ni\u017e\u0161\u00ed ne\u017e cena a) ur\u010den\u00e1 podle z\u00e1kona upravuj\u00edc\u00edho oce\u0148ov\u00e1n\u00ed majetku nebo cena, kterou \u00fa\u010dtuje jin\u00fdm osob\u00e1m, b) stanoven\u00e1 podle \u00a7 6 odst. 6 ZDP, tj. v\u202fp\u0159\u00edpad\u011b poskytnut\u00ed motorov\u00e9ho vozidla k\u202fpou\u017e\u00edv\u00e1n\u00ed pro slu\u017eebn\u00ed i soukrom\u00e9 \u00fa\u010dely.<\/p>\n<p>Dle pr\u00e1vn\u00ed \u00fapravy \u00fa\u010dinn\u00e9 do konce roku 2023 v\u0161ak byla definov\u00e1na v\u00fdjimka pro v\u00fd\u0161e uveden\u00e9, a sice p\u0159\u00edpad \u00fahrady zam\u011bstnance zam\u011bstnavateli za cenu ni\u017e\u0161\u00ed ne\u017e cenu v\u00fd\u0161e uvedenou, pokud se jednalo o jednotku, kter\u00e1 nezahrnuje nebytov\u00fd prostor jin\u00fd ne\u017e gar\u00e1\u017e, sklep nebo komoru, byt nebo rodinn\u00fd d\u016fm, v\u202fn\u011bm\u017e m\u011bl zam\u011bstnanec bydli\u0161t\u011b po dobu 2 let bezprost\u0159edn\u011b p\u0159ed jeho koup\u00ed. Od roku 2024 v\u0161ak existuje k\u202ftomuto ustanoven\u00ed z\u00e1kona p\u0159echodn\u00e9 ustanoven\u00ed. Tato v\u00fdjimka je od roku 2024 zru\u0161ena.<\/p>\n<h2><strong>Novelizace da\u0148ov\u00e9 \u00fapravy mo\u017enosti vyu\u017e\u00edv\u00e1n\u00ed vozidla zam\u011bstnavatele i pro soukrom\u00e9 \u00fa\u010dely zam\u011bstnance<\/strong><\/h2>\n<p>Od roku 2024 doznalo \u00fapravy ustanoven\u00ed \u00a7 6 odst. 6 ZDP t\u00fdkaj\u00edc\u00ed se mo\u017enosti vyu\u017e\u00edv\u00e1n\u00ed silni\u010dn\u00edho motorov\u00e9ho vozidla zam\u011bstnavatele i pro soukrom\u00e9 \u00fa\u010dely zam\u011bstnance.<\/p>\n<p>Poskytuje-li zam\u011bstnavatel zam\u011bstnanci bezplatn\u011b silni\u010dn\u00ed motorov\u00e9 vozidlo k\u202fpou\u017e\u00edv\u00e1n\u00ed pro slu\u017eebn\u00ed i soukrom\u00e9 \u00fa\u010dely, pova\u017euje se za p\u0159\u00edjem zam\u011bstnance \u010d\u00e1stka ve v\u00fd\u0161i ur\u010den\u00e9ho procenta vstupn\u00ed ceny tohoto vozidla za ka\u017ed\u00fd i zapo\u010dat\u00fd kalend\u00e1\u0159n\u00ed m\u011bs\u00edc poskytnut\u00ed vozidla. Jedn\u00e1-li se o silni\u010dn\u00ed motorov\u00e9 vozidlo najat\u00e9 nebo po\u0159\u00edzen\u00e9 na finan\u010dn\u00ed leasing, vych\u00e1z\u00ed se ze vstupn\u00ed ceny tohoto vozidla u p\u016fvodn\u00edho vlastn\u00edka, a to i v\u202fp\u0159\u00edpad\u011b, \u017ee dojde k\u202fn\u00e1sledn\u00e9 koupi vozidla.<\/p>\n<p>Pokud ve vstupn\u00ed cen\u011b nen\u00ed zahrnuta da\u0148 z\u202fp\u0159idan\u00e9 hodnoty, pro \u00fa\u010dely tohoto ustanoven\u00ed se o tuto da\u0148 zv\u00fd\u0161\u00ed. Je-li \u010d\u00e1stka, kter\u00e1 se posuzuje jako p\u0159\u00edjem zam\u011bstnance za ka\u017ed\u00fd i zapo\u010dat\u00fd kalend\u00e1\u0159n\u00ed m\u011bs\u00edc poskytnut\u00ed silni\u010dn\u00edho motorov\u00e9ho vozidla, ni\u017e\u0161\u00ed ne\u017e K\u010d 1.000,&#8211;, pova\u017euje se za p\u0159\u00edjem zam\u011bstnance \u010d\u00e1stka ve v\u00fd\u0161i K\u010d 1.000,&#8211;. Poskytne-li zam\u011bstnavatel zam\u011bstnanci bezplatn\u011b v\u202fpr\u016fb\u011bhu kalend\u00e1\u0159n\u00edho m\u011bs\u00edce postupn\u011b za sebou v\u00edce silni\u010dn\u00edch motorov\u00fdch vozidel k\u202fpou\u017e\u00edv\u00e1n\u00ed pro slu\u017eebn\u00ed i soukrom\u00e9 \u00fa\u010dely, pova\u017euje se za p\u0159\u00edjem zam\u011bstnance \u010d\u00e1stka ve v\u00fd\u0161i ur\u010den\u00e9ho procenta z\u202fnejvy\u0161\u0161\u00ed vstupn\u00ed ceny silni\u010dn\u00edho motorov\u00e9ho vozidla.<\/p>\n<p>Poskytne-li zam\u011bstnavatel zam\u011bstnanci bezplatn\u011b pro slu\u017eebn\u00ed i soukrom\u00e9 \u00fa\u010dely v\u202fpr\u016fb\u011bhu kalend\u00e1\u0159n\u00edho m\u011bs\u00edce v\u00edce silni\u010dn\u00edch motorov\u00fdch vozidel sou\u010dasn\u011b, pova\u017euje se za p\u0159\u00edjem zam\u011bstnance \u00fahrn \u010d\u00e1stek odpov\u00eddaj\u00edc\u00edch v\u00fd\u0161i ur\u010den\u00e9ho procenta vstupn\u00ed ceny ka\u017ed\u00e9ho sou\u010dasn\u011b poskytnut\u00e9ho vozidla. Ur\u010den\u00fdm procentem se pro \u00fa\u010dely tohoto ustanoven\u00ed rozum\u00ed:<\/p>\n<ol style=\"list-style-type: lower-alpha\">\n<li>0,25 %, jedn\u00e1-li se o bezemisn\u00ed vozidlo,<\/li>\n<li>0,5 %, jedn\u00e1-li se o n\u00edzkoemisn\u00ed vozidlo,<\/li>\n<li>1 %, jedn\u00e1-li se o silni\u010dn\u00ed motorov\u00e9 vozidlo, kter\u00e9 nen\u00ed n\u00edzkoemisn\u00edm ani bezemisn\u00edm vozidlem.<\/li>\n<\/ol>\n<h2><strong>Poskytov\u00e1n\u00ed p\u0159\u00edsp\u011bvk\u016f zam\u011bstnavatele na stravov\u00e1n\u00ed zam\u011bstnanc\u016f<\/strong><\/h2>\n<p>Zcela nov\u00e1 je pr\u00e1vn\u00ed \u00faprava od roku 2024 pro oblast poskytov\u00e1n\u00ed p\u0159\u00edsp\u011bvk\u016f zam\u011bstnavatele na stravov\u00e1n\u00ed zam\u011bstnanc\u016f.<\/p>\n<p>Dle nov\u00e9ho ustanoven\u00ed \u00a7 6 odst. 9 p\u00edsm. b) ZDP je od dan\u011b z\u202fp\u0159\u00edjm\u016f fyzick\u00fdch osob osvobozen\u00fd p\u0159\u00edjem zam\u011bstnance ve form\u011b p\u0159\u00edsp\u011bvku na stravov\u00e1n\u00ed poskytnut\u00e9ho zam\u011bstnavatelem za jednu sm\u011bnu podle jin\u00e9ho pr\u00e1vn\u00edho p\u0159edpisu, pokud b\u011bhem t\u00e9to sm\u011bny zam\u011bstnanec vykon\u00e1val pr\u00e1ci alespo\u0148 3 hodiny a nevznikl mu b\u011bhem t\u00e9to sm\u011bny n\u00e1rok na stravn\u00e9 v\u202fr\u00e1mci cestovn\u00edch n\u00e1hrad podle jin\u00e9ho pr\u00e1vn\u00edho p\u0159edpisu, a to v\u202f\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 5 a\u017e 12 hodin, a v\u202f\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\u202fr\u00e1mci stejn\u00e9 sm\u011bny, pokud jej\u00ed d\u00e9lka v\u202f\u00fahrnu s\u202fp\u0159est\u00e1vkou v\u202fpr\u00e1ci povinn\u011b poskytovanou zam\u011bstnavatelem podle jin\u00e9ho pr\u00e1vn\u00edho p\u0159edpisu je del\u0161\u00ed ne\u017e 11 hodin.<\/p>\n<p>V\u202fp\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 nen\u00ed rozvr\u017een na sm\u011bny podle jin\u00e9ho pr\u00e1vn\u00edho p\u0159edpisu, je p\u0159\u00edjem ve form\u011b p\u0159\u00edsp\u011bvku na stravov\u00e1n\u00ed poskytnut\u00e9ho zam\u011bstnavatelem od dan\u011b osvobozen, pokud b\u011bhem kalend\u00e1\u0159n\u00edho dne zam\u011bstnanec vykon\u00e1val pr\u00e1ci alespo\u0148 3 hodiny a nevznikl mu b\u011bhem tohoto dne n\u00e1rok na stravn\u00e9 v\u202fr\u00e1mci cestovn\u00edch n\u00e1hrad podle jin\u00e9ho pr\u00e1vn\u00edho p\u0159edpisu ani na stravn\u00e9 v\u202fr\u00e1mci cestovn\u00edch n\u00e1hrad na z\u00e1klad\u011b smlouvy, a to v\u202f\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 5 a\u017e 12 hodin, a v\u202f\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\u202fr\u00e1mci stejn\u00e9ho kalend\u00e1\u0159n\u00edho dne, pokud b\u011bhem tohoto dne zam\u011bstnanec vykon\u00e1val pr\u00e1ci alespo\u0148 11 hodin.<\/p>\n<p>P\u0159\u00edsp\u011bvkem na stravov\u00e1n\u00ed se pro \u00fa\u010dely ZDP rozum\u00ed 1) stravov\u00e1n\u00ed poskytovan\u00e9 jako nepen\u011b\u017en\u00ed pln\u011bn\u00ed ke spot\u0159eb\u011b na pracovi\u0161ti zam\u011bstnance nebo v\u202fr\u00e1mci stravov\u00e1n\u00ed zaji\u0161\u0165ovan\u00e9ho prost\u0159ednictv\u00edm jin\u00e9ho subjektu ne\u017e zam\u011bstnavatele a 2) pen\u011b\u017eit\u00fd p\u0159\u00edsp\u011bvek na stravov\u00e1n\u00ed.<\/p>\n<h2><strong>\u00da\u010dast zam\u011bstnance nebo jeho rodinn\u00e9ho p\u0159\u00edslu\u0161n\u00edka na sportovn\u00ed nebo kulturn\u00ed akci po\u0159\u00e1dan\u00e9 zam\u011bstnavatelem p\u0159i spln\u011bn\u00ed z\u00e1konn\u00fdch podm\u00ednek<\/strong><\/h2>\n<p>Nov\u00fdm ustanoven\u00edm dle \u00a7 6 odst. 9 p\u00edsm. g) ZDP je osvobozen\u00ed p\u0159\u00edjm\u016f plynouc\u00ed z\u202f\u00fa\u010dasti zam\u011bstnance nebo jeho rodinn\u00e9ho p\u0159\u00edslu\u0161n\u00edka na sportovn\u00ed nebo kulturn\u00ed akci po\u0159\u00e1dan\u00e9 zam\u011bstnavatelem pro omezen\u00fd okruh \u00fa\u010dastn\u00edk\u016f, pokud vzhledem k\u202fjej\u00ed povaze je po\u0159\u00e1d\u00e1n\u00ed takov\u00e9 akce zam\u011bstnavateli obvykl\u00e9 a jej\u00ed forma a rozsah jsou p\u0159im\u011b\u0159en\u00e9.<\/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    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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\/13798\">\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>Zru\u0161en\u00ed da\u0148ov\u00e9 \u00falevy p\u0159i poskytov\u00e1n\u00ed dar\u016f dle Vyhl\u00e1\u0161ky FKSP zam\u011bstnavatelem zam\u011bstnanc\u016fm<\/strong><\/h2>\n<p>Ustanoven\u00ed \u00a7 6 odst. 9 p\u00edsm. g) ZDP bylo zru\u0161eno, jako\u017e byla zru\u0161ena i Vyhl\u00e1\u0161ka FKSP. Od roku 2024 ji\u017e neplat\u00ed osvobozen\u00ed poskytnut\u00fdch dar\u016f zam\u011bstnavatelem zam\u011bstnanci do \u00fahrnn\u00e9 v\u00fd\u0161e K\u010d 2.000,&#8211; za kalend\u00e1\u0159n\u00ed rok, pokud byly spln\u011bny d\u016fvody dle Vyhl\u00e1\u0161ky FKSP.<\/p>\n<h2><strong>Zru\u0161en\u00ed da\u0148ov\u00e9 \u00falevy u soci\u00e1ln\u00ed v\u00fdpomoci zam\u011bstnavatele zam\u011bstnanc\u016fm<\/strong><\/h2>\n<p>Od roku 2024 je zru\u0161eno ustanoven\u00ed dle p\u016fvodn\u00edho \u00a7 6 odst. 9 p\u00edsm. o) ZDP ohledn\u011b soci\u00e1ln\u00ed v\u00fdpomoci v\u202fpodob\u011b p\u0159\u00edjmu do v\u00fd\u0161e K\u010d 500.000,&#8211; zam\u011bstnavatele zam\u011bstnanci.<\/p>\n<h2><strong>Pr\u00e1ce vykon\u00e1van\u00e1 na d\u00e1lku<\/strong><\/h2>\n<p>Zvl\u00e1\u0161tn\u00ed \u00fapravu z\u00edsk\u00e1v\u00e1 od roku 2024 zam\u011bstnaneck\u00fd benefit v\u202fp\u0159\u00edpad\u011b tzv. pr\u00e1ce na d\u00e1lku, jemu\u017e byl v\u011bnov\u00e1n samostatn\u00fd \u010dl\u00e1nek.<\/p>\n<p>Dle ustanoven\u00ed \u00a7 6 odst. 7 p\u00edsm. e) ZDP nen\u00ed p\u0159edm\u011btem dan\u011b z\u202fp\u0159\u00edjm\u016f fyzick\u00fdch osob pln\u011bn\u00ed zam\u011bstnavatele v\u016f\u010di zam\u011bstnanci, je-li pln\u011bn\u00ed poskytov\u00e1no v\u202fpodob\u011b pau\u0161\u00e1ln\u00ed \u010d\u00e1stky na \u00fahradu n\u00e1klad\u016f spojen\u00fdch s\u202fv\u00fdkonem pr\u00e1ce z\u202fjin\u00e9ho m\u00edsta dohodnut\u00e9ho se zam\u011bstnavatelem, ne\u017e je pracovi\u0161t\u011b zam\u011bstnavatele, a to do v\u00fd\u0161e pau\u0161\u00e1ln\u00ed \u010d\u00e1stky, kterou lze poskytnout zam\u011bstnanc\u016fm odm\u011b\u0148ovan\u00fdm platem.<\/p>\n<p>V\u202fz\u00e1sad\u011b rozli\u0161ujeme 4 mo\u017enosti v\u202foblasti tzv. pr\u00e1ce na d\u00e1lku: 1) je prok\u00e1zan\u00e1 skute\u010dn\u00e1 v\u00fd\u0161e n\u00e1klad\u016f zam\u011bstnancem, 2) je poskytov\u00e1na zam\u011bstnanci pau\u0161\u00e1ln\u00ed \u010d\u00e1stka dle Vyhl\u00e1\u0161ky Ministerstva pr\u00e1ce a soci\u00e1ln\u00edch v\u011bc\u00ed \u010cR, 3) je poskytov\u00e1na vy\u0161\u0161\u00ed n\u00e1hrada ne\u017e pau\u0161\u00e1ln\u00ed \u010d\u00e1stka dle ministersk\u00e9 vyhl\u00e1\u0161ky, 4) nen\u00ed n\u00e1hrada poskytov\u00e1na.<\/p>\n<h2><strong>P\u0159\u00edsp\u011bvky zam\u011bstnavatele na sport a kulturu, z\u00e1jezdy a rekreace<\/strong><\/h2>\n<p>Od roku 2024 se ru\u0161\u00ed horn\u00ed \u00fahrnn\u00fd limit ve v\u00fd\u0161i K\u010d 20.000,&#8211; pro osvobozen\u00ed poskytnut\u00e9 rekreace nebo z\u00e1jezdu od zam\u011bstnavatele zam\u011bstnanci za kalend\u00e1\u0159n\u00ed rok.<\/p>\n<p>Od roku 2024 se pro zam\u011bstnaneck\u00e9 benefity upraven\u00e9 v \u00a7 6 odst. 9 p\u00edsm. d) ZDP zav\u00e1d\u00ed \u00fahrnn\u00fd (celkov\u00fd) limit ve v\u00fd\u0161i poloviny pr\u016fm\u011brn\u00e9 mzdy.<\/p>\n<h2><strong>Z\u00e1v\u011br<\/strong><\/h2>\n<p>Mezi nejv\u011bt\u0161\u00ed novinky v\u202foblasti zam\u011bstnaneck\u00fdch benefit\u016f od roku 2024 pat\u0159\u00ed zejm\u00e9na: zru\u0161en\u00ed da\u0148ov\u00e9 \u00falevy p\u0159i prodeji jednotky zam\u011bstnavatele zam\u011bstnanci se slevou, novelizace da\u0148ov\u00e9 \u00fapravy mo\u017enosti vyu\u017e\u00edv\u00e1n\u00ed vozidla zam\u011bstnavatele i pro soukrom\u00e9 \u00fa\u010dely zam\u011bstnance, poskytov\u00e1n\u00ed p\u0159\u00edsp\u011bvk\u016f zam\u011bstnavatele na stravov\u00e1n\u00ed zam\u011bstnanc\u016f, \u00fa\u010dast zam\u011bstnance nebo jeho rodinn\u00e9ho p\u0159\u00edslu\u0161n\u00edka na sportovn\u00ed nebo kulturn\u00ed akci po\u0159\u00e1dan\u00e9 zam\u011bstnavatelem p\u0159i spln\u011bn\u00ed z\u00e1konn\u00fdch podm\u00ednek, zru\u0161en\u00ed da\u0148ov\u00e9 \u00falevy p\u0159i poskytov\u00e1n\u00ed dar\u016f dle Vyhl\u00e1\u0161ky FKSP zam\u011bstnavatelem zam\u011bstnanc\u016fm, zru\u0161en\u00ed da\u0148ov\u00e9 \u00falevy u soci\u00e1ln\u00ed v\u00fdpomoci zam\u011bstnavatele zam\u011bstnanc\u016fm, pr\u00e1ce vykon\u00e1van\u00e1 na d\u00e1lku.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Zru\u0161en\u00ed da\u0148ov\u00e9 \u00falevy p\u0159i prodeji jednotky zam\u011bstnavatele zam\u011bstnanci se slevou Dle pr\u00e1vn\u00ed \u00fapravy \u00fa\u010dinn\u00e9 do konce roku 2023 platilo a od roku 2024 st\u00e1le plat\u00ed, &#8230;<\/p>\n","protected":false},"author":12,"featured_media":13799,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[12,8],"tags":[50,269,98],"class_list":["post-13798","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-prijmu-fyzickych-osob","category-dane","tag-dan-z-prijmu-fyzickych-osob","tag-dan-z-prijmu-pravnickych-osob","tag-zavisla-cinnost"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/13798","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\/12"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=13798"}],"version-history":[{"count":4,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/13798\/revisions"}],"predecessor-version":[{"id":13804,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/13798\/revisions\/13804"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/13799"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=13798"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=13798"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=13798"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}