{"id":15651,"date":"2024-10-16T07:00:00","date_gmt":"2024-10-16T05:00:00","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=15651"},"modified":"2024-10-04T12:01:52","modified_gmt":"2024-10-04T10:01:52","slug":"firemni-materska-skola-jako-nepenezni-benefit","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/mzdy-a-personalistika\/firemni-materska-skola-jako-nepenezni-benefit\/","title":{"rendered":"Firemn\u00ed mate\u0159sk\u00e1 \u0161kola jako nepen\u011b\u017en\u00ed benefit"},"content":{"rendered":"<h2>\u0160kolkovn\u00e9 pro d\u011bti zam\u011bstnanc\u016f<\/h2>\n<p>Z\u00e1konem \u010d. 163\/2024 Sb., kter\u00fdm se m\u011bn\u00ed z\u00e1kon \u010d. 240\/2013 Sb., o investi\u010dn\u00edch spole\u010dnostech a investi\u010dn\u00edch fondech, byl mimo jin\u00e9 s\u00a0\u00fa\u010dinnost\u00ed od 1.7.2024 novelizov\u00e1n z\u00e1kon \u010d. 586\/1992 Sb., o dan\u00edch z\u00a0p\u0159\u00edjm\u016f (d\u00e1le jen \u201eZDP\u201c).<\/p>\n<p><strong>V \u00a7 6 ZDP se na konci odstavce 3 dopl\u0148uje nov\u00e9 p\u00edsmeno c). <\/strong><\/p>\n<p>Zdaniteln\u00fdm p\u0159\u00edjmem zam\u011bstnance se tak nov\u011b rozum\u00ed rovn\u011b\u017e \u010d\u00e1stka, o kterou je \u00fahrada zam\u011bstnance zam\u011bstnavateli za poskytnut\u00e9 pln\u011bn\u00ed <strong>ni\u017e\u0161\u00ed,<\/strong> ne\u017e je cena obvykl\u00e1 (stanoven\u00e1 podle \u00a7 6 odstavce 17 ZDP) v p\u0159\u00edpad\u011b pou\u017eit\u00ed za\u0159\u00edzen\u00ed p\u00e9\u010de o d\u011bti p\u0159ed\u0161koln\u00edho v\u011bku v\u010detn\u011b mate\u0159sk\u00e9 \u0161koly podle \u0161kolsk\u00e9ho z\u00e1kona. U zam\u011bstnance je ro\u010dn\u011b osvobozena pouze \u010d\u00e1stka rovnaj\u00edc\u00ed se polovin\u011b pr\u016fm\u011brn\u00e9 mzdy (viz \u00a7 6 odst. 9 p\u00edsm. d) bod 2). Pro rok 2024 \u010din\u00ed polovina pr\u016fm\u011brn\u00e9 mzdy \u010d\u00e1stku <strong>21\u00a0983,50 K\u010d.<\/strong> Pokud benefity uveden\u00e9 v \u00a7 6 odst. 9 p\u00edsm. d) ZDP <strong>p\u0159es\u00e1hnout tento limit<\/strong>, podl\u00e9h\u00e1 jejich hodnota dani z\u00a0p\u0159\u00edjm\u016f ze z\u00e1visl\u00e9 \u010dinnosti a pojistn\u00fdm odvod\u016fm.<\/p>\n<p>Jak ale tento benefit ocenit? Na tuto ot\u00e1zku najdeme odpov\u011b\u010f v\u00a0nov\u00e9m odstavci 17 (\u00a7 6 ZDP), kter\u00fd definuje ocen\u011bn\u00ed tohoto <strong>nepen\u011b\u017en\u00edho<\/strong> p\u0159\u00edjmu (\u010d\u00e1stka, kterou zam\u011bstnanec s\u00e1m nehrad\u00ed, nebo je pro n\u011bj v\u00fdhodou, slevou).<\/p>\n<p>Za <strong>nepen\u011b\u017en\u00ed<\/strong> p\u0159\u00edjem zam\u011bstnance ve form\u011b pou\u017eit\u00ed za\u0159\u00edzen\u00ed p\u00e9\u010de o d\u011bti p\u0159ed\u0161koln\u00edho v\u011bku v\u010detn\u011b mate\u0159sk\u00e9 \u0161koly podle \u0161kolsk\u00e9ho z\u00e1kona rodinn\u00fdm p\u0159\u00edslu\u0161n\u00edkem tohoto zam\u011bstnance se <strong>ocen\u00ed:<\/strong><\/p>\n<ul>\n<li>v m\u00edst\u011b a \u010dase <strong>obvyklou cenou<\/strong> za pou\u017eit\u00ed mate\u0159sk\u00e9 \u0161koly z\u0159\u00edzen\u00e9 st\u00e1tem, krajem, obc\u00ed nebo dobrovoln\u00fdm svazkem obc\u00ed,<\/li>\n<li><strong>nebo<\/strong> nejvy\u0161\u0161\u00ed m\u011bs\u00ed\u010dn\u00ed \u00faplatou za p\u0159ed\u0161koln\u00ed vzd\u011bl\u00e1v\u00e1n\u00ed podle vyhl\u00e1\u0161ky upravuj\u00edc\u00ed p\u0159ed\u0161koln\u00ed vzd\u011bl\u00e1v\u00e1n\u00ed,<\/li>\n<li>a to za ka\u017ed\u00fd kalend\u00e1\u0159n\u00ed m\u011bs\u00edc <strong>pom\u011brn\u011b<\/strong> podle doby pou\u017e\u00edv\u00e1n\u00ed tohoto za\u0159\u00edzen\u00ed rodinn\u00fdm p\u0159\u00edslu\u0161n\u00edkem v dan\u00e9m m\u011bs\u00edci (dle skute\u010dn\u00e9 doch\u00e1zky v\u00a0dan\u00e9m m\u011bs\u00edci).<\/li>\n<\/ul>\n<p>Rozhodnut\u00ed o zp\u016fsobu ocen\u011bn\u00ed je na zam\u011bstnavateli.<\/p>\n<p>GF\u0158 vydalo dne 1. 2. 2024 k ot\u00e1zce oce\u0148ov\u00e1n\u00ed poskytovan\u00e9ho zam\u011bstnaneck\u00e9ho benefitu ve form\u011b pou\u017eit\u00ed za\u0159\u00edzen\u00ed p\u00e9\u010de o d\u011bti p\u0159ed\u0161koln\u00edho v\u011bku v\u010detn\u011b mate\u0159sk\u00e9 \u0161koly podle \u0161kolsk\u00e9ho z\u00e1kona <strong>Metodiku zdan\u011bn\u00ed firemn\u00edch \u0161kolek coby nepen\u011b\u017en\u00edho benefitu. <\/strong>Tento <a href=\"https:\/\/www.financnisprava.cz\/cs\/financni-sprava\/novinky\/novinky-2024\/metodika-zdaneni-firemnich-skolek-coby-nepenezniho-benefitu\" target=\"_blank\" rel=\"noopener\">metodick\u00fd p\u0159\u00edstup<\/a> se bude uplat\u0148ovat ji\u017e od ledna 2024.<\/p>\n<h3>P\u0159\u00edklad: zdan\u011bn\u00ed benefitu u zam\u011bstnance<\/h3>\n<p><strong><em>Syn pana Nov\u00e1ka nav\u0161t\u011bvuje firemn\u00ed \u0161kolku. Rodi\u010de hrad\u00ed pouze stravn\u00e9. Jak\u00e1 hodnota se bude ka\u017ed\u00fd m\u011bs\u00edc zapo\u010d\u00edt\u00e1vat pro \u00fa\u010dely sledov\u00e1n\u00ed, zda limit poloviny pr\u016fm\u011brn\u00e9 mzdy byl ji\u017e dosa\u017een?<\/em><\/strong><\/p>\n<p><em>Podle stanoviska Finan\u010dn\u00ed spr\u00e1vy se m\u00e1 vych\u00e1zet z ceny obecn\u00edch \u0161kolek v p\u0159\u00edslu\u0161n\u00e9 lokalit\u011b. Je-li obvykl\u00e1 cena obecn\u00ed \u0161kolky v m\u00edst\u011b a \u010dase 1 500 K\u010d, do limitu pro osvobozen\u00ed benefit\u016f se mu zapo\u010d\u00edt\u00e1 1 500 K\u010d. Pokud bude syn zam\u011bstnance nav\u0161t\u011bvovat \u0161kolku 12 m\u011bs\u00edc\u016f v\u00a0roce, \u010din\u00ed celkov\u00fd ro\u010dn\u00ed benefit 18\u00a0000 K\u010d. Pokud nebude m\u00edt pan Nov\u00e1k jin\u00e9 v\u00fdhody dle \u00a7 6 odst. 9 p\u00edsm. d) ZDP, pak nebude dani z\u00a0p\u0159\u00edjm\u016f ani pojistn\u00fdm odvod\u016fm podl\u00e9hat \u017e\u00e1dn\u00e1 \u010d\u00e1stka (ve\u0161el se do ro\u010dn\u00edho limitu 21\u00a0983,50 K\u010d). Pokud by pan Nov\u00e1k platil za \u0161kolkovn\u00e9 1 500 K\u010d a v\u00edce, do limitu se nezapo\u010d\u00edt\u00e1 nic.<\/em><\/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\/15651\">\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\/15651\">\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>Da\u0148ov\u00e1 uznatelnost n\u00e1klad\u016f spojen\u00fdch s\u00a0p\u0159ed\u0161koln\u00edm za\u0159\u00edzen\u00edm<\/h2>\n<p>Odpov\u011b\u010f na ot\u00e1zku, zda se bude p\u0159i provozov\u00e1n\u00ed firemn\u00ed \u0161kolky jednat na stran\u011b zam\u011bstnavatele o da\u0148ov\u011b \u00fa\u010dinn\u00fd n\u00e1klad nalezneme s\u00a0\u00fa\u010dinnost\u00ed od 1. 1. 2024 v \u00a7 24 odst. 2 p\u00edsm. zs) ZDP, v\u00a0n\u011bm\u017e je uvedeno, \u017ee za v\u00fddaje (n\u00e1klady) vynalo\u017een\u00e9 na dosa\u017een\u00ed, zaji\u0161t\u011bn\u00ed a udr\u017een\u00ed zdaniteln\u00fdch p\u0159\u00edjm\u016f jsou pova\u017eov\u00e1ny tak\u00e9 v\u00fddaje v podob\u011b:<\/p>\n<ol>\n<li>v\u00fddaj\u016f na provoz vlastn\u00edho za\u0159\u00edzen\u00ed p\u00e9\u010de o d\u011bti p\u0159ed\u0161koln\u00edho v\u011bku nebo mate\u0159sk\u00e9 \u0161koly, <strong>nebo<\/strong><\/li>\n<li>p\u0159\u00edsp\u011bvku na provoz za\u0159\u00edzen\u00ed p\u00e9\u010de o d\u011bti p\u0159ed\u0161koln\u00edho v\u011bku nebo mate\u0159sk\u00e9 \u0161koly zaji\u0161\u0165ovan\u00fd jin\u00fdmi subjekty pro d\u011bti vlastn\u00edch zam\u011bstnanc\u016f.<\/li>\n<\/ol>\n<p>Pokud se zam\u011bstnavatel rozhodne vyu\u017e\u00edt ustanoven\u00ed \u00a7 24 odst. 2 p\u00edsm. zs) ZDP a uplatn\u00ed v\u00fddaje na provoz vlastn\u00edho za\u0159\u00edzen\u00ed nebo mate\u0159sk\u00e9 \u0161koly zaji\u0161\u0165ovan\u00fd jin\u00fdmi subjekty jako \u201e<strong>da\u0148ov\u00fd n\u00e1klad<\/strong>\u201c, pak se na zam\u011bstnance nebude vztahovat v\u00fd\u0161e uveden\u00e9 osvobozen\u00ed od dan\u011b dle \u00a7 6 odst. 9 p\u00edsm. d) bod 2 ZDP.<\/p>\n<p>Pokud se zam\u011bstnavatel rozhodne vyk\u00e1zat tyto v\u00fddaje jako \u201e<strong>neda\u0148ov\u00fd n\u00e1klad<\/strong>\u201c, pak bude mo\u017en\u00e9 u zam\u011bstnance aplikovat do ro\u010dn\u00edho limitu 21\u00a0983,50 K\u010d osvobozen\u00ed od dan\u011b v\u00a0souladu s \u00a7 6 odst. 9 p\u00edsm. d) bod 2 ZDP.<\/p>\n<p>Jak\u00e9 jsou tedy varianty:<\/p>\n<ol>\n<li><strong>da\u0148ov\u00fd n\u00e1klad<\/strong> + u zam\u011bstnance nebude osvobozeno v\u016fbec nic,<\/li>\n<li><strong>neda\u0148ov\u00fd n\u00e1klad<\/strong> + u zam\u011bstnance bude pln\u011bn\u00ed osvobozeno do limitu dle \u00a7 6 odst. 9 p\u00edsm. d) 2 ZDP,<\/li>\n<li>kombinace <strong>neda\u0148ov\u00fd n\u00e1klad<\/strong> + osvobozen\u00fd p\u0159\u00edjem u zam\u011bstnance do limitu a <strong>da\u0148ov\u00fd n\u00e1klad<\/strong> u nadlimitn\u00ed (neosvobozen\u00e9) \u010d\u00e1stky u zam\u011bstnance<\/li>\n<\/ol>\n<h3>P\u0159\u00edklad 1: v\u00fddaje na provoz \u0161kolky jako n\u00e1klad zam\u011bstnavatele<\/h3>\n<p><strong><em>Syn pana Nov\u00e1ka nav\u0161t\u011bvuje firemn\u00ed \u0161kolku. Rodi\u010de hrad\u00ed pouze stravn\u00e9. V\u00fddaje na provoz mate\u0159sk\u00e9 \u0161koly uplat\u0148uje zam\u011bstnavatel do sv\u00fdch da\u0148ov\u00fdch n\u00e1klad\u016f.<\/em><\/strong><\/p>\n<p><em>Pokud zam\u011bstnavatel uplatn\u00ed v\u00fddaje na provoz mate\u0159sk\u00e9 \u0161koly jako \u201e<strong>da\u0148ov\u00fd n\u00e1klad\u201c<\/strong> (v\u00fddaj), pak nelze u pana Nov\u00e1ka uplatnit osvobozen\u00ed podle \u00a7 6 odst. 9 p\u00edsm. d) bod 2 ZDP. Nepen\u011b\u017en\u00ed p\u0159\u00edjem zam\u011bstnance se ocen\u00ed ve smyslu \u00a7 6 odst. 17 ZDP, nap\u0159\u00edklad ve v\u00fd\u0161i 1\u00a0500 K\u010d m\u011bs\u00ed\u010dn\u011b, a tato hodnota bude u zam\u011bstnance podl\u00e9hat zdan\u011bn\u00ed, a to, jak dan\u00ed z\u00a0p\u0159\u00edjm\u016f, tak pojistn\u00fdm odvod\u016fm (\u010d\u00e1stka 1\u00a0500 K\u010d bude ka\u017ed\u00fd m\u011bs\u00edc zahrnuta do vym\u011b\u0159ovac\u00edho z\u00e1kladu pro stanoven\u00ed pojistn\u00e9ho na zdravotn\u00ed a soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed).<\/em><\/p>\n<h3>P\u0159\u00edklad 2: zv\u00fdhodn\u011bn\u00e9 \u0161kolkovn\u00e9 pro zam\u011bstnance<\/h3>\n<p><strong><em>Dcera pan\u00ed Kope\u010dkov\u00e9 nav\u0161t\u011bvuje firemn\u00ed \u0161kolku, zam\u011bstnankyn\u011b plat\u00ed za pobyt d\u00edt\u011bte (bez stravy) sn\u00ed\u017eenou \u010d\u00e1stku ve v\u00fd\u0161i 300 K\u010d. Ciz\u00ed d\u011bti plat\u00ed m\u011bs\u00ed\u010dn\u011b 1\u00a0300 K\u010d, co\u017e odpov\u00edd\u00e1 cen\u011b, za kterou je poskytov\u00e1na &#8222;obecn\u00ed mate\u0159sk\u00e1 \u0161kola&#8220; v\u00a0dan\u00e9 lokalit\u011b.<\/em><\/strong><\/p>\n<p><em>Pokud zam\u011bstnavatel postupuje dle \u00a7 24 odst. 2 p\u00edsm. zs) ZDP a v\u00fddaje na provoz mate\u0159sk\u00e9 \u0161koly uplatn\u00ed jako \u201e<strong>da\u0148ov\u00e9 n\u00e1klady<\/strong>\u201c (v\u00fddaje), pak se na zam\u011bstnance nebude vztahovat osvobozen\u00ed od dan\u011b dle \u00a7 6 odst. 9 p\u00edsm. d) bod 2 ZDP. Nepen\u011b\u017en\u00ed p\u0159\u00edjem zam\u011bstnance ve v\u00fd\u0161i rozd\u00edlu mezi \u00faplatou za pobyt d\u00edt\u011bte v mate\u0159sk\u00e9 \u0161kole a cenou obvyklou, tedy ve v\u00fd\u0161i 1\u00a0000 K\u010d m\u011bs\u00ed\u010dn\u011b, bude podl\u00e9hat u zam\u011bstnance zdan\u011bn\u00ed a pojistn\u00fdm odvod\u016fm. <\/em><\/p>\n<h3>P\u0159\u00edklad 3: p\u0159\u00edsp\u011bvek zam\u011bstnavatele na \u0161kolkovn\u00e9<\/h3>\n<p><strong><em>Zam\u011bstnavatel p\u0159isp\u00edv\u00e1 pan\u00ed Kr\u00e1sn\u00e9 na pobyt d\u00edt\u011bte zam\u011bstnance v za\u0159\u00edzen\u00ed p\u00e9\u010de o d\u011bti p\u0159ed\u0161koln\u00edho v\u011bku provozovan\u00e9 jin\u00fdm subjektem. \u010c\u00e1stku 1\u00a0400 K\u010d hrad\u00ed p\u0159\u00edmo \u0161kolce, jedn\u00e1 se tak o nepen\u011b\u017en\u00ed pln\u011bn\u00ed na stran\u011b zam\u011bstnance. <\/em><\/strong><\/p>\n<p><em>Pokud zam\u011bstnavatel vyu\u017eije \u00a7 24 odst. 2 p\u00edsm. zs) ZDP a poskytnut\u00fd p\u0159\u00edsp\u011bvek za pobyt d\u00edt\u011bte jeho zam\u011bstnance v za\u0159\u00edzen\u00ed p\u00e9\u010de o d\u011bti p\u0159ed\u0161koln\u00edho v\u011bku provozovan\u00e9 jin\u00fdm subjektem uplatn\u00ed jako \u201e<strong>da\u0148ov\u00fd n\u00e1klad<\/strong>\u201c, pak bude nepen\u011b\u017en\u00ed p\u0159\u00edjem zam\u011bstnance ve v\u00fd\u0161i 1 400 K\u010d m\u011bs\u00ed\u010dn\u011b podl\u00e9hat u zam\u011bstnance zdan\u011bn\u00ed a pojistn\u00fdm odvod\u016fm. <\/em><\/p>\n<p><em>Pokud zam\u011bstnavatel tento p\u0159\u00edsp\u011bvek hradil ze soci\u00e1ln\u00edho fondu nebo jako \u201e<strong>neda\u0148ov\u00fd n\u00e1klad<\/strong>\u201c, pak by na stran\u011b zam\u011bstnance jednalo p\u0159\u00edjem osvobozen\u00fd od dan\u011b dle pravidel uveden\u00fdch v \u00a7 6 odst. 9 p\u00edsm. d) bod 2 ZDP. \u00a0(v roce 2024 do celkov\u00e9 ro\u010dn\u00ed v\u00fd\u0161e 21 983,50 K\u010d). Celkov\u011b za tento benefit uhrad\u00ed zam\u011bstnavatel pan\u00ed Kr\u00e1sn\u00e9 za rok 2024 celkem 16\u00a0800 K\u010d. <\/em><\/p>\n<p><em>Rozhodnut\u00ed o zp\u016fsobu zdan\u011bn\u00ed je tedy na zam\u011bstnavateli. <\/em><\/p>\n\n    <div class=\"promoboxs3\">\n      <div class=\"promoboxs3__content\">\n        <div class=\"promoboxs3__content-label\">\n          Tip redakce\n        <\/div>\n        <div class=\"promoboxs3__content-heading\">\n          Vyzkou\u0161ejte si zdarma \u00fa\u010detn\u00ed program Money&nbsp;S3\n        <\/div>\n        <div class=\"promoboxs3__content-text\">\n          S&nbsp;n\u00edm m\u016f\u017eete snadno <strong>v\u00e9st \u00fa\u010detnictv\u00ed, da\u0148ovou evidenci, vystavovat faktury a&nbsp;evidovat sklad<\/strong> pro kamenn\u00fd i&nbsp;online prodej.\n        <\/div>\n        <div class=\"promoboxs3__content-cta\">\n          <a href=\"\/cenik-s3\/vyzkouset-money-s3-start\/\" class=\"c-btn--large\">St\u00e1hnout zku\u0161ebn\u00ed verzi<\/a>\n        <\/div>\n      <\/div>\n      <div class=\"promoboxs3__illustration\">\n        <img decoding=\"async\" src=\"\/wp-content\/themes\/money-blog\/inc\/assets\/img\/promobox-s3.png\" alt=\"Money S3\">\n      <\/div>\n\t\t<\/div>\n  \n<h2>\u00daplata za p\u0159ed\u0161koln\u00ed vzd\u011bl\u00e1v\u00e1n\u00ed 2024\/2025<\/h2>\n<p>Od 1. ledna 2024 doch\u00e1z\u00ed v souvislosti s novelou \u00a7 123 odst. 4 z\u00e1kona \u010d. 561\/2004 Sb., o p\u0159ed\u0161koln\u00edm, z\u00e1kladn\u00edm, st\u0159edn\u00edm, vy\u0161\u0161\u00edm odborn\u00e9m a jin\u00e9m vzd\u011bl\u00e1v\u00e1n\u00ed (\u0161kolsk\u00fd z\u00e1kon), ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f, ke zm\u011bn\u00e1m pravidel p\u0159i stanoven\u00ed \u00faplaty v mate\u0159sk\u00fdch \u0161kol\u00e1ch, \u0161koln\u00edch dru\u017ein\u00e1ch a \u0161koln\u00edch klubech z\u0159izovan\u00fdch st\u00e1tem, krajem, obc\u00ed nebo svazkem obc\u00ed. Na z\u00e1klad\u011b t\u00e9to novely bude v t\u011bchto \u0161kol\u00e1ch a \u0161kolsk\u00fdch za\u0159\u00edzen\u00edch nov\u011b stanovovat v\u00fd\u0161i \u00faplaty <strong>z\u0159izovatel.<\/strong><\/p>\n<p><strong>Co se zm\u011bnilo? <\/strong><\/p>\n<ul>\n<li>o v\u00fd\u0161i \u0161kolkovn\u00e9ho ve ve\u0159ejn\u00fdch \u0161kolk\u00e1ch budou nov\u011b rozhodovat jejich z\u0159izovatel\u00e9,<\/li>\n<li>od platby budou osvobozeni rodi\u010de a z\u00e1konn\u00ed z\u00e1stupci, kte\u0159\u00ed pob\u00edraj\u00ed p\u0159\u00eddavek na d\u00edt\u011b podle z\u00e1kona o st\u00e1tn\u00ed soci\u00e1ln\u00ed podpo\u0159e (z\u00e1kon \u010d. 117\/1995 Sb.),<\/li>\n<li>nov\u011b m\u011bs\u00ed\u010dn\u00ed v\u00fd\u0161e \u0161kolkovn\u00e9ho nesm\u00ed p\u0159es\u00e1hnout <strong>8 %<\/strong> minim\u00e1ln\u00ed mzdy (pro rok 2024 nesm\u00ed b\u00fdt vy\u0161\u0161\u00ed ne\u017e <strong>1 512 K\u010d za m\u011bs\u00edc<\/strong>),<\/li>\n<li>ve \u0161koln\u00edch dru\u017ein\u00e1ch a \u0161koln\u00edch klubech bude \u010dinit m\u011bs\u00ed\u010dn\u00ed strop 756 K\u010d,<\/li>\n<li>zm\u011bny plat\u00ed a\u017e od \u0161koln\u00edho roku 2024\/2025.<\/li>\n<\/ul>\n<p>Nad\u00e1le z\u016fst\u00e1v\u00e1 v\u00a0platnosti, \u017ee d\u011btem star\u0161\u00edm 5 let, pro kter\u00e9 je p\u0159ed\u0161koln\u00ed vzd\u011bl\u00e1v\u00e1n\u00ed povinn\u00e9 nebo kter\u00e9 maj\u00ed odklad povinn\u00e9 \u0161koln\u00ed doch\u00e1zky, je p\u0159ed\u0161koln\u00ed vzd\u011bl\u00e1v\u00e1n\u00ed poskytov\u00e1no bez\u00faplatn\u011b.<\/p>\n<div class=\"info-box\"><span class=\"fa fa-info\" aria-hidden=\"true\">\u00a0<\/span>Program <a href=\"https:\/\/money.cz\/cenik-s3\/vyzkouset-money-s3\/\">Money S3<\/a> v\u011bt\u0161inou poskytuje sv\u00e9 slu\u017eby pro obchody, e-shopy, slu\u017eby, \u00fa\u010detn\u00ed kancel\u00e1\u0159e, a dokonce i pro neziskov\u00e9 organizace.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>\u0160kolkovn\u00e9 pro d\u011bti zam\u011bstnanc\u016f Z\u00e1konem \u010d. 163\/2024 Sb., kter\u00fdm se m\u011bn\u00ed z\u00e1kon \u010d. 240\/2013 Sb., o investi\u010dn\u00edch spole\u010dnostech a investi\u010dn\u00edch fondech, byl mimo jin\u00e9 s\u00a0\u00fa\u010dinnost\u00ed &#8230;<\/p>\n","protected":false},"author":10,"featured_media":15652,"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":[64,186,340,75,86,297],"class_list":["post-15651","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-mzdy-a-personalistika","tag-dan-z-prijmu","tag-mzdy","tag-pracovni-pravo","tag-socialni-a-zdravotni-pojisteni","tag-socialni-pojisteni","tag-zdravotni-pojisteni"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/15651","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=15651"}],"version-history":[{"count":4,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/15651\/revisions"}],"predecessor-version":[{"id":15657,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/15651\/revisions\/15657"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/15652"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=15651"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=15651"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=15651"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}