{"id":1466,"date":"2019-09-26T20:00:00","date_gmt":"2019-09-26T20:00:00","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/prispevek-zamestnavatele-svemu-zamestnanci-dopravu-zamestnani-ze-zamestnani\/"},"modified":"2023-02-01T15:07:44","modified_gmt":"2023-02-01T14:07:44","slug":"prispevek-zamestnavatele-svemu-zamestnanci-dopravu-zamestnani-ze-zamestnani","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/mzdy-a-personalistika\/prispevek-zamestnavatele-svemu-zamestnanci-dopravu-zamestnani-ze-zamestnani\/","title":{"rendered":"P\u0159\u00edsp\u011bvek zam\u011bstnavatele sv\u00e9mu zam\u011bstnanci na dopravu do zam\u011bstn\u00e1n\u00ed a ze zam\u011bstn\u00e1n\u00ed"},"content":{"rendered":"

Pokud m\u00e1 b\u00fdt z pohledu z\u00e1kona o dan\u00edch z p\u0159\u00edjm\u016f (d\u00e1le jen \u201eZDP\u201c) \u0159e\u0161en p\u0159\u00edsp\u011bvek na dopravu do i ze zam\u011bstn\u00e1n\u00ed komplexn\u011b, mus\u00ed b\u00fdt na tuto problematiku nahl\u00ed\u017eeno ze dvou \u00fahl\u016f \u2013 z pohledu zam\u011bstnavatele a z pohledu zam\u011bstnance. Jak uvid\u00edme n\u00ed\u017ee, da\u0148ov\u00e9 dopady na ob\u011b skupiny jsou r\u016fzn\u00e9.<\/p>\n

Forma p\u0159\u00edsp\u011bvku m\u016f\u017ee b\u00fdt v praxi r\u016fzn\u00e1. Nap\u0159\u00edklad m\u016f\u017ee b\u00fdt propl\u00e1ceno j\u00edzdn\u00e9 hromadnou dopravou, doprava m\u016f\u017ee b\u00fdt zaji\u0161\u0165ov\u00e1na zam\u011bstnavatelem a to bu\u010f dopravn\u00edm prost\u0159edkem vlastn\u00edm nebo dopravn\u00edm prost\u0159edkem smluvn\u00edho p\u0159epravce anebo zam\u011bstnavatel propl\u00e1c\u00ed pohonn\u00e9 hmoty, kdy\u017e zam\u011bstnanec pou\u017eije sv\u00e9 vlastn\u00ed vozidlo. <\/p>\n

I. Pohled zam\u011bstnavatele<\/h2>\n

Z pohledu zam\u011bstnavatele je samoz\u0159ejm\u011b rozhoduj\u00edc\u00ed, zda se u n\u011bj bude jednat o da\u0148ov\u011b \u00fa\u010dinn\u00fd n\u00e1klad \u010di nikoliv. <\/p>\n

St\u011b\u017eejn\u00edm ustanoven\u00edm je \u00a7 24 odst. 2 p\u00edsm. j) ZDP, podle kter\u00e9ho se jedn\u00e1 o da\u0148ov\u011b uznateln\u00fd n\u00e1klad v p\u0159\u00edpad\u011b, \u017ee pr\u00e1vo na p\u0159\u00edsp\u011bvek vypl\u00fdv\u00e1 z kolektivn\u00ed smlouvy, vnit\u0159n\u00edho p\u0159edpisu zam\u011bstnavatele, pracovn\u00ed \u010di jin\u00e9 smlouvy<\/strong>.<\/p>\n

Lze tedy uzav\u0159\u00edt, \u017ee pokud m\u00e1 b\u00fdt p\u0159\u00edsp\u011bvek u zam\u011bstnavatele da\u0148ov\u011b relevantn\u00ed, nesm\u00ed opomenout pr\u00e1vo zam\u011bstnanc\u016f na p\u0159\u00edsp\u011bvek na dopravu do a ze zam\u011bstn\u00e1n\u00ed uv\u00e9st do sv\u00fdch vnit\u0159n\u00edch p\u0159edpis\u016f resp. do jednotliv\u00fdch pracovn\u00edch \u010di obdobn\u00fdch smluv<\/strong>.<\/p>\n

II. Pohled zam\u011bstnance<\/h2>\n

Na rozd\u00edl od zam\u011bstnavatele je situace pro zam\u011bstnance m\u00e9n\u011b p\u0159\u00edv\u011btiv\u00e1. D\u016fvodem je skute\u010dnost, \u017ee v \u00a7 6 ZDP nenajdeme ustanoven\u00ed, kter\u00e9 by p\u0159\u00edsp\u011bvek na dopravu vyj\u00edmalo ze z\u00e1kladu dan\u011b nebo by tento p\u0159\u00edsp\u011bvek osvobozovalo – a\u017e na jednu v\u00fdjimku. <\/p>\n

Touto v\u00fdjimkou jsou zam\u011bstnanci zam\u011bstnavatele, kter\u00fd provozuje ve\u0159ejnou dopravu osob<\/strong>. U t\u011bchto zam\u011bstnanc\u016f a jejich rodinn\u00fdch p\u0159\u00edslu\u0161n\u00edk\u016f jsou podle ustanoven\u00ed \u00a7 6 odst. 9 p\u00edsm. e) ZDP od dan\u011b osvobozen\u00e9 p\u0159\u00edsp\u011bvky ve form\u011b bezplatn\u00fdch nebo zlevn\u011bn\u00fdch j\u00edzdenek. <\/p>\n

U v\u0161ech ostatn\u00edch zam\u011bstnanc\u016f vstupuje p\u0159\u00edsp\u011bvek na dopravu zam\u011bstnanc\u016f do a ze zam\u011bstn\u00e1n\u00ed do d\u00edl\u010d\u00edho z\u00e1kladu dan\u011b z p\u0159\u00edjm\u016f ze z\u00e1visl\u00e9 \u010dinnosti a sou\u010dasn\u011b tak\u00e9 do vym\u011b\u0159ovac\u00edho z\u00e1kladu pro odvod pojistn\u00e9ho na soci\u00e1ln\u00ed a zdravotn\u00ed poji\u0161t\u011bn\u00ed<\/strong>. <\/p>\n

V z\u00e1sad\u011b se m\u016f\u017ee jednat o tyto typy p\u0159\u00edjm\u016f:<\/p>\n

    \n
  • pokud zam\u011bstnavatel poskytuje dopravu bezplatn\u011b<\/strong>, jedn\u00e1 se na stran\u011b zam\u011bstnance o nepen\u011b\u017eit\u00fd p\u0159\u00edjem ve v\u00fd\u0161i ceny obvykl\u00e9<\/strong>,<\/li>\n
  • pokud zam\u011bstnanec hrad\u00ed poskytnutou dopravu pouze \u010d\u00e1ste\u010dn\u011b<\/strong>, jedn\u00e1 se u n\u011bj o nepen\u011b\u017eit\u00fd p\u0159\u00edjem ve v\u00fd\u0161i rozd\u00edlu mezi cenou obvyklou a \u010d\u00e1stkou hrazenou zam\u011bstnancem<\/strong>,<\/li>\n
  • za situace, kdy hrad\u00ed zam\u011bstnavatel zam\u011bstnanci v\u00fddaje za spot\u0159ebovan\u00e9 pohonn\u00e9 hmoty<\/strong> soukrom\u00fdm vozidlem, jedn\u00e1 se pen\u011b\u017eit\u00fd p\u0159\u00edjem<\/strong> zam\u011bstnance.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"

    Pokud m\u00e1 b\u00fdt z pohledu z\u00e1kona o dan\u00edch z p\u0159\u00edjm\u016f (d\u00e1le jen \u201eZDP\u201c) \u0159e\u0161en p\u0159\u00edsp\u011bvek na dopravu do i ze zam\u011bstn\u00e1n\u00ed komplexn\u011b, mus\u00ed b\u00fdt na …<\/p>\n","protected":false},"author":2,"featured_media":1467,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[33,17],"tags":[128],"class_list":["post-1466","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-motivace-a-benefity","category-mzdy-a-personalistika","tag-zamestnanecke-benefity"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/1466","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\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=1466"}],"version-history":[{"count":1,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/1466\/revisions"}],"predecessor-version":[{"id":3836,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/1466\/revisions\/3836"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/1467"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=1466"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=1466"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=1466"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}