{"id":17499,"date":"2025-06-20T07:00:00","date_gmt":"2025-06-20T05:00:00","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=17499"},"modified":"2025-06-18T17:49:37","modified_gmt":"2025-06-18T15:49:37","slug":"zamestnanecke-benefity-od-roku-2025","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/zamestnanecke-benefity-od-roku-2025\/","title":{"rendered":"Zam\u011bstnaneck\u00e9 benefity od roku 2025"},"content":{"rendered":"<h2>Stravov\u00e1n\u00ed zam\u011bstnanc\u016f a b\u00fdval\u00fdch zam\u011bstnanc\u016f<\/h2>\n<p>Od roku 2024 do\u0161lo ke zm\u011bn\u011b v\u00a0da\u0148ov\u00e9 oblasti p\u0159\u00edsp\u011bvk\u016f zam\u011bstnavatele poskytovan\u00fdch zam\u011bstnanc\u016fm ke stravov\u00e1n\u00ed na pracovi\u0161ti.<\/p>\n<p>Dle ZDP jsou od dan\u011b z\u00a0p\u0159\u00edjm\u016f fyzick\u00fdch osob osvobozeny p\u0159\u00edjmy zam\u011bstnance ve form\u011b p\u0159\u00edsp\u011bvku na stravov\u00e1n\u00ed poskytnut\u00e9ho zam\u011bstnavatelem za jednu sm\u011bnu podle jin\u00e9ho (pracovn\u011bpr\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\u00a0r\u00e1mci cestovn\u00edch n\u00e1hrad podle jin\u00e9ho (pracovn\u011bpr\u00e1vn\u00edho) p\u0159edpisu, a to v\u00a0\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\u00a0\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\u00a0r\u00e1mci stejn\u00e9 sm\u011bny, pokud jej\u00ed d\u00e9lka v\u00a0\u00fahrnu s\u00a0p\u0159est\u00e1vkou v\u00a0pr\u00e1ci povinn\u011b poskytovanou zam\u011bstnavatelem podle jin\u00e9ho (pracovn\u011bpr\u00e1vn\u00edho) p\u0159edpisu je del\u0161\u00ed ne\u017e 11 hodin.<\/p>\n<p>V\u00a0p\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 (pracovn\u011bpr\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\u00a0r\u00e1mci cestovn\u00edch n\u00e1hrad podle jin\u00e9ho (pracovn\u011bpr\u00e1vn\u00edho) p\u0159edpisu ani na stravn\u00e9 v\u00a0r\u00e1mci cestovn\u00edch n\u00e1hrad na z\u00e1klad\u011b smlouvy, a to v\u00a0\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\u00a0\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\u00a0r\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 dan\u011b z\u00a0p\u0159\u00edjm\u016f rozum\u00ed:<\/p>\n<ul>\n<li>stravov\u00e1n\u00ed poskytovan\u00e9 jako nepen\u011b\u017en\u00ed pln\u011bn\u00ed ke spot\u0159eb\u011b na pracovi\u0161ti zam\u011bstnance nebo v\u00a0r\u00e1mci stravov\u00e1n\u00ed zaji\u0161\u0165ovan\u00e9ho prost\u0159ednictv\u00edm jin\u00e9ho subjektu ne\u017e zam\u011bstnavatele a<\/li>\n<li>pen\u011b\u017eit\u00fd p\u0159\u00edsp\u011bvek na stravov\u00e1n\u00ed.<\/li>\n<\/ul>\n<p>Na stran\u011b zam\u011bstnavatele doch\u00e1z\u00ed od roku 2024 ke zru\u0161en\u00ed ustanoven\u00ed \u00a7 24 odst. 2 p\u00edsm. j) bod 5 ZDP a naopak k\u00a0\u00faprav\u011b ustanoven\u00ed \u00a7 24 odst. 2 p\u00edsm. j) bod 4. Za da\u0148ov\u011b uznateln\u00fd v\u00fddaj (n\u00e1klad) zam\u011bstnavatele se pova\u017euj\u00ed pr\u00e1va zam\u011bstnanc\u016f vypl\u00fdvaj\u00edc\u00ed z\u00a0kolektivn\u00ed smlouvy, vnit\u0159n\u00edho p\u0159edpisu zam\u011bstnavatele, pracovn\u00ed nebo jin\u00e9 smlouvy, pokud ZDP nebo zvl\u00e1\u0161tn\u00ed z\u00e1kon nestanov\u00ed jinak.<\/p>\n<p>Jin\u00fdmi slovy doch\u00e1z\u00ed k\u00a0limitaci osvobozen\u00ed p\u0159\u00edsp\u011bvku na stravov\u00e1n\u00ed poskytovan\u00e9ho zam\u011bstnavatelem zam\u011bstnanc\u016fm do v\u00fd\u0161e uveden\u00e9ho limitu bez ohledu na formu poskytnut\u00ed tohoto p\u0159\u00edsp\u011bvku (nepen\u011b\u017eit\u00fd, pen\u011b\u017eit\u00fd, stravov\u00e1n\u00ed ve vlastn\u00edm stravovac\u00edm za\u0159\u00edzen\u00ed zam\u011bstnavatele).<\/p>\n<p>Od 1. \u010dervence 2024 s\u00a0p\u0159echodn\u00fdm ustanoven\u00edm, \u017ee lze pou\u017e\u00edt ji\u017e od 1. ledna 2024 se objevuje v\u00a0ZDP pr\u00e1vn\u00ed \u00faprava, kter\u00e1 se t\u00fdk\u00e1 osvobozen\u00ed nepen\u011b\u017en\u00edho pln\u011bn\u00ed poskytovan\u00e9ho zam\u011bstnavatelem v\u016f\u010di starobn\u00edm nebo invalidn\u00edm d\u016fchodc\u016fm, kter\u00fd u dan\u00e9ho zam\u011bstnavatele vykon\u00e1val z\u00e1vislou \u010dinnost. Dan\u00e9 ustanoven\u00ed pro da\u0148ov\u00e9 o\u0161et\u0159en\u00ed na stran\u011b zam\u011bstnance se nach\u00e1z\u00ed v \u00a7 6 odst. 9 p\u00edsm. t) ZDP.<\/p>\n<p>Od dan\u011b z\u00a0p\u0159\u00edjm\u016f je osvobozen p\u0159\u00edjem zam\u011bstnance ve form\u011b stravov\u00e1n\u00ed poskytovan\u00e9ho jako nepen\u011b\u017en\u00ed pln\u011bn\u00ed ur\u010den\u00e9 k\u00a0p\u0159\u00edm\u00e9 spot\u0159eb\u011b na pracovi\u0161ti zam\u011bstnavatele nebo k\u00a0p\u0159\u00edm\u00e9 spot\u0159eb\u011b v\u00a0r\u00e1mci stravov\u00e1n\u00ed zaji\u0161\u0165ovan\u00e9ho prost\u0159ednictv\u00edm jin\u00e9ho subjektu ne\u017e zam\u011bstnavatele poskytnut\u00e9ho zam\u011bstnavatelem, u kter\u00e9ho tento zam\u011bstnanec do sv\u00e9ho odchodu do starobn\u00edho d\u016fchodu nebo invalidn\u00edho d\u016fchodu pro invaliditu t\u0159et\u00edho stupn\u011b vykon\u00e1val \u010dinnost, ze kter\u00e9 plynul p\u0159\u00edjem ze z\u00e1visl\u00e9 \u010dinnosti, a to v\u00a0\u00fahrnu za kalend\u00e1\u0159n\u00ed den 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, sn\u00ed\u017een\u00e9 o v\u00fd\u0161i p\u0159\u00edjmu poskytnut\u00e9ho t\u00edmto zam\u011bstnavatelem osvobozen\u00e9ho podle ustanoven\u00ed \u00a7 6 odst. 9 p\u00edsm. b) ZDP.\u00a0 D\u016fle\u017eit\u00e9 je tedy zd\u016fraznit, \u017ee se mus\u00ed jednat o nepen\u011b\u017en\u00ed pln\u011bn\u00ed, kter\u00e9 je ur\u010den\u00e9 a) k\u00a0p\u0159\u00edm\u00e9 spot\u0159eb\u011b na pracovi\u0161ti zam\u011bstnavatele nebo b) k\u00a0p\u0159\u00edm\u00e9 spot\u0159eb\u011b v\u00a0r\u00e1mci stravov\u00e1n\u00ed zaji\u0161\u0165ovan\u00e9ho prost\u0159ednictv\u00edm jin\u00e9ho subjektu ne\u017e zam\u011bstnavatele. V\u00fdznamn\u00e9 je tak\u00e9 v\u00fd\u0161e uveden\u00e9 p\u0159echodn\u00e9 ustanoven\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\/17499\">\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\/17499\">\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>Poskytovan\u00e9 pln\u011bn\u00ed zam\u011bstnavatelem v\u00a0oblasti kultury, sportu a zdrav\u00ed<\/h2>\n<p>V\u00a0t\u00e9to oblasti doch\u00e1z\u00ed od roku 2025 k\u00a0z\u00e1sadn\u00ed novelizaci ustanoven\u00ed \u00a7 6 odst. 9 p\u00edsm. d) ZDP na stran\u011b zam\u011bstnance. Od roku 2025 budou tyto zam\u011bstnaneck\u00e9 benefity pro \u00fa\u010dely da\u0148ov\u00e9ho posouzen\u00ed rozd\u011bleny do dvou skupin. Spole\u010dn\u00fdm jmenovatelem je pro ob\u011b skupiny je skute\u010dnost, \u017ee se jedn\u00e1 o nepen\u011b\u017en\u00ed pln\u011bn\u00ed poskytovan\u00e1 zam\u011bstnavatelem zam\u011bstnanci nebo jeho rodinn\u00e9mu p\u0159\u00edslu\u0161n\u00edkovi z\u00a0fondu kulturn\u00edch a soci\u00e1ln\u00edch pot\u0159eb, ze soci\u00e1ln\u00edho fondu, ze zisku (p\u0159\u00edjmu) po jeho zdan\u011bn\u00ed anebo na vrub v\u00fddaj\u016f (n\u00e1klad\u016f), kter\u00e9 nejsou v\u00fddaji (n\u00e1klady) na dosa\u017een\u00ed, zaji\u0161t\u011bn\u00ed a udr\u017een\u00ed p\u0159\u00edjm\u016f.<\/p>\n<p>a) Prvn\u00ed skupina pln\u011bn\u00ed je osvobozena v\u00a0\u00fahrnu do v\u00fd\u0161e pr\u016fm\u011brn\u00e9 mzdy za zda\u0148ovac\u00ed obdob\u00ed. Jedn\u00e1 se o: po\u0159\u00edzen\u00ed zbo\u017e\u00ed nebo slu\u017eeb zdravotn\u00edho, l\u00e9\u010debn\u00e9ho, hygienick\u00e9ho a obdobn\u00e9ho charakteru od zdravotnick\u00fdch za\u0159\u00edzen\u00ed nebo po\u0159\u00edzen\u00ed zdravotnick\u00fdch prost\u0159edk\u016f na l\u00e9ka\u0159sk\u00fd p\u0159edpis.<\/p>\n<p>b) Druh\u00e1 skupina pln\u011bn\u00ed je osvobozena v\u00a0\u00fahrnu do v\u00fd\u0161e poloviny pr\u016fm\u011brn\u00e9 mzdy za zda\u0148ovac\u00ed obdob\u00ed. Jedn\u00e1 se o: pou\u017eit\u00ed vzd\u011bl\u00e1vac\u00edch nebo rekrea\u010dn\u00edch za\u0159\u00edzen\u00ed, poskytnut\u00ed rekreace nebo z\u00e1jezdu, 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, knihovny zam\u011bstnavatele nebo t\u011blov\u00fdchovn\u00fdch a sportovn\u00edch za\u0159\u00edzen\u00ed nebo poskytnut\u00ed p\u0159\u00edsp\u011bvku na kulturn\u00ed nebo sportovn\u00ed akce nebo p\u0159\u00edsp\u011bvku na ti\u0161t\u011bn\u00e9 knihy, v\u010detn\u011b obr\u00e1zkov\u00fdch knih pro d\u011bti, mimo knih, ve kter\u00fdch reklama p\u0159esahuje 50 % plochy.<\/p>\n<p>Z\u00a0pohledu zam\u011bstnavatele je da\u0148ov\u00e9 o\u0161et\u0159en\u00ed obsa\u017eeno v\u00a0ustanoven\u00ed \u00a7 25 odst. 1 p\u00edsm. h) ZDP, kde se za da\u0148ov\u011b neuznateln\u00fd v\u00fddaj (n\u00e1klad) pova\u017euje nepen\u011b\u017en\u00ed pln\u011bn\u00ed poskytovan\u00e1 zam\u011bstnanci, pokud je toto pln\u011bn\u00ed u zam\u011bstnance osvobozeno od dan\u011b ve form\u011b:<\/p>\n<ul>\n<li>p\u0159\u00edsp\u011bvku na kulturn\u00ed po\u0159ady, z\u00e1jezdy, sportovn\u00ed akce, spole\u010densk\u00e9 akce, v\u010detn\u011b t\u011bch s\u00a0kulturn\u00edm nebo sportovn\u00edm prvkem, a ti\u0161t\u011bn\u00e9 knihy, v\u010detn\u011b obr\u00e1zkov\u00fdch knih pro d\u011bti, mimo knih, ve kter\u00fdch reklama p\u0159esahuje 50 % plochy,<\/li>\n<li>mo\u017enosti pou\u017e\u00edvat rekrea\u010dn\u00ed, zdravotnick\u00e1 a vzd\u011bl\u00e1vac\u00ed za\u0159\u00edzen\u00ed, z\u00e1vodn\u00ed knihovny, t\u011blov\u00fdchovn\u00e1 a sportovn\u00ed za\u0159\u00edzen\u00ed, s\u00a0v\u00fdjimkou za\u0159\u00edzen\u00ed uveden\u00fdch v \u00a7 24 odst. 2 p\u00edsm. j) bodech 1 a\u017e 3 ZDP.<\/li>\n<\/ul>\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>Nepen\u011b\u017en\u00ed 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<\/h2>\n<p>Nepen\u011b\u017en\u00ed 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 ocen\u00ed v\u00a0m\u00edst\u011b a \u010dase obvyklou cenou za pou\u017eit\u00ed mate\u0159sk\u00e9 \u0161koly z\u0159\u00edzen\u00e9 st\u00e1tem, krajem, obc\u00ed nebo dobrovoln\u00fdm svazkem obc\u00ed, nebo 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, a to za ka\u017ed\u00fd kalend\u00e1\u0159n\u00ed m\u011bs\u00edc pom\u011brn\u011b podle doby pou\u017e\u00edv\u00e1n\u00ed tohoto za\u0159\u00edzen\u00ed rodinn\u00fdm p\u0159\u00edslu\u0161n\u00edkem v\u00a0dan\u00e9m m\u011bs\u00edci. Zp\u016fsob ocen\u011bn\u00ed zvol\u00ed zam\u011bstnavatel.<\/p>\n<p>Z\u00a0hlediska zam\u011bstnavatele doch\u00e1z\u00ed v\u00a0tomto ohledu k\u00a0dopln\u011bn\u00ed ustanoven\u00ed \u00a7 25 odst. 1 p\u00edsm. k) ZDP ve v\u011bci neda\u0148ov\u00e9 ztr\u00e1ty v\u00a0za\u0159\u00edzen\u00ed k\u00a0uspokojov\u00e1n\u00ed pot\u0159eb zam\u011bstnanc\u016f t\u00edm, \u017ee v\u00fddaje (n\u00e1klady) i p\u0159\u00edjmy se posuzuj\u00ed za ka\u017ed\u00e9 za\u0159\u00edzen\u00ed k\u00a0uspokojov\u00e1n\u00ed pot\u0159eb zam\u011bstnanc\u016f nebo jin\u00fdch osob, samostatn\u011b a nezohled\u0148uj\u00ed se v\u00fddaje, kter\u00e9 nelze uznat za v\u00fddaje (n\u00e1klady) vynalo\u017een\u00e9 k\u00a0dosa\u017een\u00ed, zaji\u0161t\u011bn\u00ed a udr\u017een\u00ed p\u0159\u00edjm\u016f pro da\u0148ov\u00e9 \u00fa\u010dely podle jin\u00fdch ustanoven\u00ed ZDP.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Stravov\u00e1n\u00ed zam\u011bstnanc\u016f a b\u00fdval\u00fdch zam\u011bstnanc\u016f Od roku 2024 do\u0161lo ke zm\u011bn\u011b v\u00a0da\u0148ov\u00e9 oblasti p\u0159\u00edsp\u011bvk\u016f zam\u011bstnavatele poskytovan\u00fdch zam\u011bstnanc\u016fm ke stravov\u00e1n\u00ed na pracovi\u0161ti. Dle ZDP jsou od &#8230;<\/p>\n","protected":false},"author":12,"featured_media":17500,"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":[169,68,171],"class_list":["post-17499","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-prijmu-fyzickych-osob","category-dane","tag-mzda-a-plat","tag-osvobozeni-od-dane","tag-prispevek-na-stravovani"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/17499","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=17499"}],"version-history":[{"count":2,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/17499\/revisions"}],"predecessor-version":[{"id":17502,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/17499\/revisions\/17502"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/17500"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=17499"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=17499"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=17499"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}