{"id":2253,"date":"2021-04-30T04:00:06","date_gmt":"2021-04-30T04:00:06","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/stravenky-versus-stravenkovy-pausal-srovnani-a-pouziti-v-praxi\/"},"modified":"2023-02-01T15:06:38","modified_gmt":"2023-02-01T14:06:38","slug":"stravenky-versus-stravenkovy-pausal-srovnani-a-pouziti-v-praxi","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/mzdy-a-personalistika\/stravenky-versus-stravenkovy-pausal-srovnani-a-pouziti-v-praxi\/","title":{"rendered":"Stravenky versus stravenkov\u00fd pau\u0161\u00e1l: srovn\u00e1n\u00ed a pou\u017eit\u00ed v praxi"},"content":{"rendered":"<h2>Stravenky<\/h2>\n<p>Stravenky v&nbsp;minulosti platily za nejobl\u00edben\u011bj\u0161\u00ed benefit, kter\u00fd sv\u00fdm zam\u011bstnanc\u016fm poskytovala nejen \u0159ada firem, ale i st\u00e1tn\u00edch instituc\u00ed.&nbsp;<\/p>\n<h3>Da\u0148ov\u00e1 uznatelnost stravenek<\/h3>\n<p>V&nbsp;p\u0159\u00edpad\u011b stravenek je<strong> da\u0148ov\u011b uznateln\u00fd n\u00e1klad zam\u011bstnavatele<\/strong> do v\u00fd\u0161e 55 % ceny jednoho j\u00eddla za jednu sm\u011bnu, maxim\u00e1ln\u011b v\u0161ak do v\u00fd\u0161e 70 % stravn\u00e9ho vymezen\u00e9ho pro zam\u011bstnance, kter\u00e9mu jsou poskytov\u00e1ny cestovn\u00ed n\u00e1hrady p\u0159i trv\u00e1n\u00ed pracovn\u00ed cesty 5 a\u017e 12 hodin. Pro zam\u011bstnavatele je v roce 2021 da\u0148ov\u011b nejv\u00fdhodn\u011bj\u0161\u00ed na stravenku p\u0159isp\u00edvat <strong>maxim\u00e1ln\u011b<\/strong> <strong>75,60 K\u010d<\/strong> (tj. 70 % z hodnoty stravn\u00e9ho na jednodenn\u00ed pracovn\u00ed cest\u011b, pro rok 2021 ve v\u00fd\u0161i 108 K\u010d), co\u017e odpov\u00edd\u00e1 hodnot\u011b stravenky do 137 K\u010d.<\/p>\n<p><strong>Z pohledu zam\u011bstnance<\/strong> jsou stravenky (stejn\u011b jako z\u00e1vodn\u00ed stravov\u00e1n\u00ed) da\u0148ov\u011b <strong>osvobozen\u00fdm p\u0159\u00edjmem do 100 % jejich hodnoty<\/strong> a nevstupuj\u00ed ani do vym\u011b\u0159ovac\u00edho z\u00e1kladu pro odvod soci\u00e1ln\u00edho a zdravotn\u00edho poji\u0161t\u011bn\u00ed.<\/p>\n<h2>Stravenkov\u00fd pau\u0161\u00e1l<\/h2>\n<p>Hned z&nbsp;po\u010d\u00e1tku je t\u0159eba zd\u016fraznit, \u017ee stravenkov\u00fd pau\u0161\u00e1l dopl\u0148uje dosavadn\u00ed dv\u011b mo\u017enosti da\u0148ov\u011b zv\u00fdhodn\u011bn\u00e9ho stravov\u00e1n\u00ed, nenahrazuje je, jak bylo n\u011bkdy zcela myln\u011b uv\u00e1d\u011bno. Nov\u011b mohou tedy zam\u011bstnavatel\u00e9 vedle z\u00e1vodn\u00edho stravov\u00e1n\u00ed a stravenek poskytovat p\u0159\u00edsp\u011bvek tak\u00e9 p\u0159\u00edmo v pen\u011b\u017en\u00ed form\u011b.<\/p>\n<h3>Da\u0148ov\u00e1 uznatelnost stravenkov\u00e9ho pau\u0161\u00e1lu<\/h3>\n<p><strong>Da\u0148ovou uznatelnost stravenkov\u00e9ho pau\u0161\u00e1lu z&nbsp;pohledu zam\u011bstnavatele<\/strong> \u0159e\u0161\u00ed stejn\u011b jako u stravenek <a href=\"https:\/\/businesscenter.podnikatel.cz\/pravo\/zakony\/dprij\/f1459243\/\" target=\"_blank\" rel=\"noopener\">\u00a7 24 odst. 2 p\u00edsm. j) bod 4) z\u00e1kona o dan\u00edch z&nbsp;p\u0159\u00edjmu<\/a>. Podle n\u011bj si zam\u011bstnavatel m\u016f\u017ee uplatnit poskytnut\u00fd p\u0159\u00edsp\u011bvek na stravov\u00e1n\u00ed jako da\u0148ov\u011b uznateln\u00fd <strong>n\u00e1klad v pln\u00e9 v\u00fd\u0161i<\/strong>.<\/p>\n<p>Z&nbsp;pohledu zam\u011bstnance je situace pon\u011bkud slo\u017eit\u011bj\u0161\u00ed. Stravenkov\u00fd pau\u0161\u00e1l je sice na stran\u011b zam\u011bstnance osvobozen od dan\u011b z p\u0159\u00edjm\u016f fyzick\u00fdch osob a nevstupuje ani<br \/>\ndo vym\u011b\u0159ovac\u00edch z\u00e1klad\u016f pro odvod soci\u00e1ln\u00edho a zdravotn\u00edho poji\u0161t\u011bn\u00ed, existuje v\u0161ak omezen\u00ed, jeho\u017e hranici (zastropov\u00e1n\u00ed) p\u0159edstavuje da\u0148ov\u011b a odvodov\u011b maxim\u00e1ln\u011b zv\u00fdhodn\u011bn\u00fd p\u0159\u00edsp\u011bvek na stravov\u00e1n\u00ed. Ten toti\u017e mus\u00ed b\u00fdt poskytnut na jednu sm\u011bnu v souladu s ustanoven\u00edm <a href=\"https:\/\/businesscenter.podnikatel.cz\/pravo\/zakony\/zakonik-prace\/f3053735\/\" target=\"_blank\" rel=\"noopener\">\u00a7 78 odst. 1 p\u00edsm. c) z\u00e1kon\u00edku pr\u00e1ce<\/a> 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, tedy v&nbsp;roce 2021 do v\u00fd\u0161e maxim\u00e1ln\u011b 75,60 K\u010d.<\/p>\n<p>Na n\u00e1sleduj\u00edc\u00edch praktick\u00fdch p\u0159\u00edkladech m\u016f\u017eete vid\u011bt, jak se se stravenkov\u00fdm pau\u0161\u00e1lem vypo\u0159\u00e1dat. Jen pro up\u0159esn\u011bn\u00ed uve\u010fme, \u017ee se bude jednat o v\u00fdpo\u010det za duben 2021, kdy by m\u011blo b\u00fdt odpracov\u00e1no celkem 20 sm\u011bn.<\/p>\n<p><strong><em>P\u0159\u00edklad \u010d. 1: Zam\u011bstnavatel poskytuje sv\u00fdm zam\u011bstnanc\u016fm stravenkov\u00fd pau\u0161\u00e1l v&nbsp;hodnot\u011b 75,60 K\u010d za odpracovanou sm\u011bnu. <\/em><\/strong><\/p>\n<p>Stravenkov\u00fd pau\u0161\u00e1l pro duben 2021: 20 odpracovan\u00fdch sm\u011bn x 75,60 K\u010d = 1 512 K\u010d.<\/p>\n<p><em>P\u0159\u00edsp\u011bvek na stravov\u00e1n\u00ed ve v\u00fd\u0161i 1 512 K\u010d nevstupuje do hrub\u00e9 mzdy zam\u011bstnance a ani do vym\u011b\u0159ovac\u00edho z\u00e1kladu pro soci\u00e1ln\u00ed a zdravotn\u00ed poji\u0161t\u011bn\u00ed, tzn. \u017ee neovliv\u0148uje \u010distou mzdu. \u010c\u00e1stka 1&nbsp;512 K\u010d bude jednodu\u0161e p\u0159i\u010dtena k&nbsp;\u010dist\u00e9 mzd\u011b.<\/em><\/p>\n<p><strong><em>P\u0159\u00edklad \u010d. 2: Zam\u011bstnavatel poskytuje sv\u00fdm zam\u011bstnanc\u016fm stravenkov\u00fd pau\u0161\u00e1l v&nbsp;hodnot\u011b 90 K\u010d za odpracovanou sm\u011bnu. <\/em><\/strong><\/p>\n<p>Stravenkov\u00fd pau\u0161\u00e1l pro duben 2021: 20 odpracovan\u00fdch sm\u011bn x 90 K\u010d = 1 800 K\u010d.<\/p>\n<p>Od dan\u011b a odvod\u016f na soci\u00e1ln\u00ed a zdravotn\u00ed poji\u0161t\u011bn\u00ed je osvobozena pouze \u010d\u00e1stka 1&nbsp;512 K\u010d. Zb\u00fdvaj\u00edc\u00ed \u010d\u00e1st ve v\u00fd\u0161i 288 K\u010d (vypo\u010dteno: 1&nbsp;800 \u2013 20 x 75,60) vstupuje do hrub\u00e9 mzdy, tzn. i do vym\u011b\u0159ovac\u00edho z\u00e1kladu pro soci\u00e1ln\u00ed a zdravotn\u00ed poji\u0161t\u011bn\u00ed.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/01\/spencer-davis-vJsj-hgOEG0-unsplash.jpg\" alt=\"\" width=\"668\" height=\"445\" class=\"aligncenter size-single-post-thumb wp-image-100095\"><\/p>\n<h3>Stravenkov\u00fd pau\u0161\u00e1l u dohod konan\u00fdch mimo pracovn\u00ed pom\u011br<\/h3>\n<p>Stejn\u011b jako u stravenek lze poskytov\u00e1n\u00ed stravenkov\u00e9ho pau\u0161\u00e1lu zam\u011bstnanc\u016fm pracuj\u00edc\u00edm na dohodu o pracovn\u00ed \u010dinnosti nebo dohodu o proveden\u00ed pr\u00e1ce ustanovit bu\u010f ve vnit\u0159n\u00edm p\u0159edpise, kolektivn\u00ed smlouv\u011b nebo p\u0159\u00edmo v&nbsp;dohod\u011b. Je v\u0161ak nezbytn\u00e9 sledovat odpracovan\u00e9 sm\u011bny a spln\u011bn\u00ed z\u00e1konn\u00fdch podm\u00ednek pro da\u0148ovou uznatelnost poskytov\u00e1n\u00ed p\u0159\u00edsp\u011bvku na stravu, tj. odpracov\u00e1n\u00ed alespo\u0148 3 hodin za sm\u011bnu.<\/p>\n<h3>Omezen\u00ed stravenkov\u00e9ho pau\u0161\u00e1lu v&nbsp;prost\u0159ed\u00ed st\u00e1tn\u00ed spr\u00e1vy<\/h3>\n<p>P\u0159\u00edsp\u011bvek na stravov\u00e1n\u00ed v&nbsp;podob\u011b stravenkov\u00e9ho pau\u0161\u00e1lu je oproti podnikatelsk\u00e9 sf\u00e9\u0159e pro leto\u0161n\u00ed rok limitov\u00e1n maxim\u00e1ln\u00ed \u010d\u00e1stkou ve&nbsp;v\u00fd\u0161i 75,60&nbsp;K\u010d za&nbsp;odpracovanou sm\u011bnu. <strong>Nad <\/strong>tento<strong> limit nelze<\/strong> zam\u011bstnanc\u016fm st\u00e1tn\u00ed spr\u00e1vy p\u0159\u00edsp\u011bvek na&nbsp;stravov\u00e1n\u00ed poskytovat.<\/p>\n<h3>Zam\u011bstnanci v&nbsp;exekuci<\/h3>\n<p>Stravenkov\u00fd pau\u0161\u00e1l nem\u016f\u017ee b\u00fdt p\u0159edm\u011btem soudn\u00edho v\u00fdkonu rozhodnut\u00ed ani exekuce.&nbsp;Stejn\u011b jako stravenka je i pen\u011b\u017eit\u00fd p\u0159\u00edsp\u011bvek na stravov\u00e1n\u00ed samostatn\u00fdm nen\u00e1rokov\u00fdm benefitem, kter\u00fd m\u016f\u017ee zam\u011bstnavatel poskytovat zam\u011bstnanci&nbsp;nad r\u00e1mec mzdy.&nbsp;Sr\u00e1\u017ek\u00e1m ze mzdy podl\u00e9h\u00e1 pouze mzda a tak\u00e9 p\u0159\u00edjmy, kter\u00e9 nahrazuj\u00ed mzdu jako odm\u011bnu za pr\u00e1ci nebo kter\u00e9 jsou poskytov\u00e1ny vedle mzdy a jsou z\u00e1rove\u0148 vyjmenov\u00e1ny v \u00a7 299 ob\u010dansk\u00e9ho soudn\u00edho \u0159\u00e1du.&nbsp;Stravenkov\u00fd pau\u0161\u00e1l ale nen\u00ed mzda a ani nen\u00ed uveden ve v\u00fd\u010dtu ob\u010dansk\u00e9ho soudn\u00edho \u0159\u00e1du.<\/p>\n<h2>Rozd\u00edl ve zdan\u011bn\u00ed stravenek a stravenkov\u00e9ho pau\u0161\u00e1lu<\/h2>\n<p>N\u00e1sleduj\u00edc\u00ed tabulka zachycuje porovn\u00e1n\u00ed zdan\u011bn\u00ed stravenek a stravenkov\u00e9ho pau\u0161\u00e1lu jak ze strany zam\u011bstnavatele, tak i zam\u011bstnance (platn\u00e9 dle aktu\u00e1ln\u00ed legislativy, 4\/2021).<\/p>\n<table class=\"table table-zebra only-desktop-table\">\n<thead>\n<tr>\n<td rowspan=\"2\"><\/td>\n<td rowspan=\"2\"><strong>Hodnota<\/strong><\/td>\n<td colspan=\"2\"><strong>Zam\u011bstnanec<\/strong><\/td>\n<td><strong>Zam\u011bstnavatel<\/strong><\/td>\n<\/tr>\n<tr>\n<td><strong>Osvobozen\u00ed<br \/>\nod dan\u011b<\/strong><\/td>\n<td><strong>Zdaniteln\u00fd p\u0159\u00edjem<\/strong><\/td>\n<td><strong>Da\u0148ov\u011b uznateln\u00fd n\u00e1klad<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td><strong>Stravenka<\/strong><\/td>\n<td>100 K\u010d \/ 1 stravenka<\/td>\n<td>100 K\u010d<\/td>\n<td>0 K\u010d<\/td>\n<td>55 K\u010d<\/td>\n<\/tr>\n<tr>\n<td><strong>Stravenkov\u00fd pau\u0161\u00e1l<\/strong><\/td>\n<td>100 K\u010d \/ 1 sm\u011bna<\/td>\n<td>75,60 K\u010d<\/td>\n<td>24,40 K\u010d<\/td>\n<td>100 K\u010d<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div class=\"table only-mobile-table\">\n<img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/01\/stravenkavspausal.jpg\" alt=\"\" width=\"668\" height=\"183\" class=\"aligncenter size-single-post-thumb wp-image-100102\"><\/div>\n<h2>V\u00fdhody stravenkov\u00e9ho pau\u0161\u00e1lu oproti stravenk\u00e1m<\/h2>\n<p>Stravenkov\u00fd pau\u0161\u00e1l lze jednodu\u0161e popsat jako pen\u00edze, kter\u00e9 \u201emaj\u00ed b\u00fdt pou\u017eity\u201c na stravov\u00e1n\u00ed zam\u011bstnanc\u016f. Z\u00e1m\u011brn\u011b je zde uvedena formulace \u201emaj\u00ed b\u00fdt pou\u017eity\u201c, proto\u017ee na rozd\u00edl od stravenek, za kter\u00e9 nic jin\u00e9ho krom\u011b potravin a nealko n\u00e1poj\u016f nepo\u0159\u00edd\u00edte, nikdo nekontroluje \u00fa\u010delov\u00e9 vynalo\u017een\u00ed stravenkov\u00e9ho pau\u0161\u00e1lu. Zam\u011bstnanci nav\u00edc u\u017e nebudou muset zji\u0161\u0165ovat, zda restaurace \u010di obchod p\u0159ij\u00edm\u00e1 pr\u00e1v\u011b jimi dr\u017een\u00e9 stravenky, co\u017e jim v\u00fdrazn\u011b roz\u0161\u00ed\u0159\u00ed i mo\u017enosti vyu\u017eit\u00ed. A dal\u0161\u00ed v\u00fdznamnou v\u00fdhodou pro zam\u011bstnance je, \u017ee nemaj\u00ed v\u00e1z\u00e1ny sv\u00e9 vlastn\u00ed pen\u00edze \u2013 o celkov\u00e9 hodnot\u011b stravenky toti\u017e rozhoduje zam\u011bstnavatel, kter\u00fd zpravidla p\u0159isp\u00edv\u00e1 v\u00fd\u0161e zm\u00edn\u011bn\u00fdch 55 %, tzn. \u017ee zbyl\u00fdch 45 % hodnoty stravenky je sr\u00e1\u017eeno\/hrazeno ze mzdy. V&nbsp;p\u0159\u00edpad\u011b 100 K\u010d stravenek by zam\u011bstnanec dopl\u00e1cel 45 K\u010d, co\u017e by za m\u011bs\u00edc s&nbsp;20 sm\u011bnami (stravenkami) znamenalo, \u017ee zam\u011bstnanci mus\u00ed ze sv\u00e9ho ve stravenk\u00e1ch v\u00e1zat 900 K\u010d. V&nbsp;neposledn\u00ed \u0159ad\u011b je t\u0159eba zm\u00ednit i skute\u010dnost, \u017ee pen\u011bz\u016fm ze stravenkov\u00e9ho pau\u0161\u00e1lu nepropad\u00e1 platnost jako u stravenek, kdy zpravidla na p\u0159elomu roku \u0159ada lid\u00ed nestihne sv\u00e9 stravenky vyu\u017e\u00edt, a tak dojde k&nbsp;propadnut\u00ed nejen benefitn\u00ed \u010d\u00e1sti od zam\u011bstnavatele, ale i sv\u00fdch vlastn\u00edch financ\u00ed.<\/p>\n<p>Pro poskytovatele benefitu formou stravenkov\u00e9ho pau\u0161\u00e1lu pak doch\u00e1z\u00ed ke sn\u00ed\u017een\u00e9 administrativn\u00ed z\u00e1t\u011b\u017ei. Zam\u011bstnavatel\u016fm, kte\u0159\u00ed doposud benefit v&nbsp;podob\u011b stravenek neposkytovali nap\u0159. z&nbsp;d\u016fvodu, \u017ee v&nbsp;bezprost\u0159edn\u00edm okol\u00ed firmy neexistovala restaurace, kter\u00e1 stravenky akceptuje, p\u0159\u00edpadn\u011b kv\u016fli poplatk\u016fm za stravenky apod., se t\u00edmto nab\u00edz\u00ed nov\u00e1 mo\u017enost benefitu pro zam\u011bstnance.<\/p>\n<p>Budeme-li uva\u017eovat, \u017ee pen\u00edze v&nbsp;podob\u011b stravenkov\u00e9ho pau\u0161\u00e1lu zam\u011bstnanec skute\u010dn\u011b vyu\u017eije na stravu, pak pro poskytovatele stravovac\u00edch slu\u017eeb a pro obchody s&nbsp;potravinami p\u0159in\u00e1\u0161\u00ed pen\u00edze oproti stravenk\u00e1m z\u00e1sadn\u00ed v\u00fdhodu v&nbsp;tom, \u017ee nemus\u00ed odv\u00e1d\u011bt stravenkov\u00fdm firm\u00e1m provizi, kter\u00e1 se obecn\u011b pohybuje mezi 5 a\u017e 7 %. Dal\u0161\u00ed v\u00fdhodou pak je, \u017ee pen\u00edze od z\u00e1kazn\u00edka obdr\u017e\u00ed ihned, nikoliv a\u017e po odesl\u00e1n\u00ed stravenek, co\u017e je zpravidla po ukon\u010den\u00ed kalend\u00e1\u0159n\u00edho m\u011bs\u00edce a neposkytuje tak stravenkov\u00fdm firm\u00e1m do\u010dasnou bez\u00faro\u010dnou p\u016fj\u010dku.<\/p>\n<h2>Nev\u00fdhody stravenkov\u00e9ho pau\u0161\u00e1lu oproti stravenk\u00e1m<\/h2>\n<p>Zam\u011bstnanc\u016fm, kte\u0159\u00ed pracuj\u00ed na del\u0161\u00ed sm\u011bny, m\u016f\u017ee vzniknout n\u00e1rok na dal\u0161\u00ed stravenku. V&nbsp;p\u0159\u00edpad\u011b stravenkov\u00e9ho pau\u0161\u00e1lu je v\u0161ak n\u00e1rok jen na jeden p\u0159\u00edsp\u011bvek na sm\u011bnu.<\/p>\n<p>Dal\u0161\u00ed nev\u00fdhodou pro zam\u011bstnance m\u016f\u017ee b\u00fdt skute\u010dnost, \u017ee stravenky se zpravidla vyd\u00e1vaj\u00ed dop\u0159edu, stravenkov\u00fd pau\u0161\u00e1l se naopak vypl\u00e1c\u00ed zp\u011btn\u011b spolu se mzdou\/v\u00fdplatou.<\/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\/2253\">\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\/2253\">\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>Z\u00e1v\u011brem<\/h2>\n<p>Zam\u011bstnavateli ukl\u00e1d\u00e1 povinnost umo\u017enit zam\u011bstnanc\u016fm stravov\u00e1n\u00ed p\u0159\u00edmo <a href=\"https:\/\/businesscenter.podnikatel.cz\/pravo\/zakony\/zakonik-prace\/f3053735\/\" target=\"_blank\" rel=\"noopener\">Z\u00e1kon\u00edk pr\u00e1ce<\/a>. To v\u0161ak znamen\u00e1, \u017ee zam\u011bstnavatel mus\u00ed stravov\u00e1n\u00ed umo\u017enit, nikoliv ho poskytnout. P\u0159\u00edsp\u011bvky na stravov\u00e1n\u00ed zam\u011bstnanc\u016f tak p\u0159edstavuj\u00ed benefit pro zam\u011bstnance, nikoliv n\u00e1rok v\u016f\u010di zam\u011bstnavateli.<\/p>\n<p>P\u0159\u00edsp\u011bvky na stravov\u00e1n\u00ed jsou nej\u010dast\u011bji poskytovan\u00fdm benefitem, kter\u00fd je obl\u00edben\u00fd jak ve st\u00e1tn\u00ed spr\u00e1v\u011b, tak i v&nbsp;soukrom\u00e9m sektoru. Od 1. 1. 2021 m\u016f\u017ee b\u00fdt tento p\u0159\u00edsp\u011bvek kone\u010dn\u011b poskytov\u00e1n i formou pen\u011bz, nikoliv jen formou stravenek \u010di j\u00eddelnou.&nbsp;Firmy, kter\u00fdm vyhovoval dosavadn\u00ed model zv\u00fdhodn\u011bn\u00e9ho stravov\u00e1n\u00ed, u n\u011bj mohou z\u016fstat a nic se pro n\u011b nem\u011bn\u00ed. Firmy, kter\u00fdm by v\u00edce vyhovoval syst\u00e9m stravenkov\u00e9ho pau\u0161\u00e1lu na n\u011bj nyn\u00ed mohou kdykoliv p\u0159ej\u00edt. Dokonce existuje mo\u017enost, aby firma vyu\u017e\u00edvala kombinaci jednotliv\u00fdch forem p\u0159\u00edsp\u011bvku na stravov\u00e1n\u00ed \u2013 pro ka\u017edou skupinu zam\u011bstnanc\u016f jinou formu. Toto je v\u0161ak t\u0159eba upravit vnit\u0159n\u00edm p\u0159edpisem \u010di kolektivn\u00ed smlouvou.<\/p>\n<div class=\"info-box\">\n<span class=\"fa fa-info\" aria-hidden=\"true\">&nbsp;<\/span><\/p>\n<p>N\u00e1vod na \u0159e\u0161en\u00ed stravenkov\u00e9ho pau\u0161\u00e1lu v&nbsp;Money S3 naleznete <a href=\"https:\/\/money.cz\/navod\/stravenkovy-pausal\/\">zde<\/a>.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Stravenky Stravenky v&nbsp;minulosti platily za nejobl\u00edben\u011bj\u0161\u00ed benefit, kter\u00fd sv\u00fdm zam\u011bstnanc\u016fm poskytovala nejen \u0159ada firem, ale i st\u00e1tn\u00edch instituc\u00ed.&nbsp; Da\u0148ov\u00e1 uznatelnost stravenek V&nbsp;p\u0159\u00edpad\u011b stravenek je da\u0148ov\u011b &#8230;<\/p>\n","protected":false},"author":13,"featured_media":2254,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[17,18],"tags":[64,169,171,128],"class_list":["post-2253","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-mzdy-a-personalistika","category-odmenovani","tag-dan-z-prijmu","tag-mzda-a-plat","tag-prispevek-na-stravovani","tag-zamestnanecke-benefity"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2253","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\/13"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=2253"}],"version-history":[{"count":5,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2253\/revisions"}],"predecessor-version":[{"id":9593,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2253\/revisions\/9593"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/2254"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=2253"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=2253"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=2253"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}