{"id":2549,"date":"2026-03-11T18:47:36","date_gmt":"2026-03-11T17:47:36","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/tuzemske-a-zahranicni-stravne-jak-se-pocita\/"},"modified":"2026-03-11T18:47:38","modified_gmt":"2026-03-11T17:47:38","slug":"tuzemske-a-zahranicni-stravne-jak-se-pocita","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/mzdy-a-personalistika\/tuzemske-a-zahranicni-stravne-jak-se-pocita\/","title":{"rendered":"Jak se po\u010d\u00edt\u00e1 tuzemsk\u00e9 a zahrani\u010dn\u00ed stravn\u00e9"},"content":{"rendered":"<h2>Stravn\u00e9 je druh cestovn\u00ed n\u00e1hrady<\/h2>\n<p>Stravn\u00e9 nebo tak\u00e9<strong> tzv. diety<\/strong> slou\u017e\u00ed zam\u011bstnanc\u016fm jako <strong>pen\u011b\u017en\u00ed <\/strong><strong>n\u00e1hrada v\u00fddaj\u016f na stravov\u00e1n\u00ed <\/strong>na slu\u017eebn\u00edch cest\u00e1ch. Vedle stravn\u00e9ho m\u00e1 zam\u011bstnanec n\u00e1rok tak\u00e9 na dal\u0161\u00ed cestovn\u00ed n\u00e1hrady, nap\u0159\u00edklad za j\u00edzdn\u00e9, ubytov\u00e1n\u00ed nebo nutn\u00e9 vedlej\u0161\u00ed v\u00fddaje.<\/p>\n<p>Stravn\u00e9<strong> nelze zam\u011b\u0148ovat za stravenku<\/strong>. Zat\u00edmco stravn\u00e9 kompenzuje zam\u011bstnanci stravovac\u00ed v\u00fddaje b\u011bhem pracovn\u00ed cesty a je druhem <a href=\"https:\/\/money.cz\/novinky-a-tipy\/mzdy-a-personalistika\/cestovni-nahrady-2022-kolik-zaplatite-kdyz-zamestnance-vyslete-na-sluzebni-cestu\/\">cestovn\u00ed n\u00e1hrady<\/a>, stravenka je zam\u011bstnaneck\u00fd benefit v podob\u011b pouk\u00e1zky do restaurace nebo supermarketu, kter\u00fd zam\u011bstnavatel poskytuje dobrovoln\u011b.<\/p>\n<p><strong>TIP: <\/strong><a href=\"https:\/\/money.cz\/novinky-a-tipy\/mzdy-a-personalistika\/stravovani-zamestnancu-nova-danova-pravidla-od-1-1-2024\/\">P\u0159e\u010dt\u011bte si v\u00edc o stravov\u00e1n\u00ed zam\u011bstnanc\u016f.<\/a><\/p>\n<p><strong>Diety jsou hrazeny finan\u010dn\u011b<\/strong> a je na zam\u011bstnanci, jestli je re\u00e1ln\u011b vyu\u017eije na j\u00eddlo nebo nikoliv. Stravenkou se stravn\u00e9 nehrad\u00ed.<\/p>\n<h2>Tuzemsk\u00e9 stravn\u00e9 se li\u0161\u00ed od zahrani\u010dn\u00edho<\/h2>\n<p>Pokud b\u011b\u017en\u011b pracujete v Hradci Kr\u00e1lov\u00e9 a m\u00ed\u0159\u00edte na sch\u016fzku za klientem do Prahy, vyd\u00e1v\u00e1te se na <strong>pracovn\u00ed cestu<\/strong>. Jste jako zam\u011bstnanec vysl\u00e1n na \u010dasov\u011b omezenou dobu, abyste vykonal pracovn\u00ed povinnosti mimo sjednan\u00e9 m\u00edsto v\u00fdkonu pr\u00e1ce.<\/p>\n<p><strong>Zahrani\u010dn\u00ed cestou<\/strong> je m\u00edn\u011bna slu\u017eebn\u00ed cesta mimo \u00fazem\u00ed \u010ceska.<\/p>\n<p>Stravn\u00e9 se po\u010d\u00edt\u00e1 jinak u tuzemsk\u00e9 a zahrani\u010dn\u00ed cesty. Z\u00e1rove\u0148 je mo\u017en\u00e9, \u017ee zam\u011bstnanci vznikne n\u00e1rok na tuzemsk\u00e9 a zahrani\u010dn\u00ed stravn\u00e9 najednou.<\/p>\n<h2>Kdy vznik\u00e1 n\u00e1rok na tuzemsk\u00e9 stravn\u00e9<\/h2>\n<p>Pokud zam\u011bstnavatel vy\u0161le zam\u011bstnance na pracovn\u00ed cestu, mus\u00ed mu zaplatit cestovn\u00ed v\u00fddaje \u2013 pokud je zam\u011bstnanec plat\u00ed z vlastn\u00edho. Kdy\u017e mu zam\u011bstnavatel poskytne nap\u0159\u00edklad firemn\u00ed platebn\u00ed kartu, zam\u011bstnanec u\u017e n\u00e1rok na stravn\u00e9 nem\u00e1.<\/p>\n<p>V\u00fd\u0161i stravn\u00e9ho upravuje Z\u00e1kon\u00edk pr\u00e1ce. \u010c\u00e1stka se m\u011bn\u00ed na z\u00e1klad\u011b <a href=\"https:\/\/www.mpsv.cz\/vyhlasky-2\" target=\"_blank\" rel=\"noopener\">vyhl\u00e1\u0161ek<\/a> Ministerstva pr\u00e1ce a soci\u00e1ln\u00edch v\u011bc\u00ed, kter\u00e9 reaguj\u00ed na zm\u011bny cen.<\/p>\n<h3>Stravn\u00e9 v roce 2026<\/h3>\n<p>Konkr\u00e9tn\u00ed sazby stravn\u00e9ho se li\u0161\u00ed podle d\u00e9lky pracovn\u00ed cesty a podle toho, zda zam\u011bstnanec pracuje v <strong>soukrom\u00e9, nebo st\u00e1tn\u00ed sf\u00e9\u0159e<\/strong>. Zam\u011bstnavatel v soukrom\u00e9 sf\u00e9\u0159e mus\u00ed zam\u011bstnanci poskytnout alespo\u0148 minim\u00e1ln\u00ed stanovenou \u010d\u00e1stku, ve st\u00e1tn\u00ed sf\u00e9\u0159e mus\u00ed dodr\u017eet stanoven\u00e9 rozp\u011bt\u00ed.<\/p>\n<p>Pro rok 2026 plat\u00ed pro stravn\u00e9 v soukrom\u00e9 sf\u00e9\u0159e tyto \u010d\u00e1stky:<\/p>\n<ul>\n<li aria-level=\"1\"><strong>155 K\u010d<\/strong> (pracovn\u00ed cesta 5 a\u017e 12 hodin),<\/li>\n<li aria-level=\"1\"><strong>236 K\u010d<\/strong> (pracovn\u00ed cesta 12 a\u017e 18 hodin),<\/li>\n<li aria-level=\"1\"><strong>370 K\u010d<\/strong> (pracovn\u00ed cesta del\u0161\u00ed ne\u017e 18 hodin).<\/li>\n<\/ul>\n<p>Zam\u011bstnanci ve st\u00e1tn\u00ed a p\u0159\u00edsp\u011bvkov\u00e9 sf\u00e9\u0159e maj\u00ed n\u00e1rok na:<\/p>\n<ul>\n<li aria-level=\"1\"><strong>155 a\u017e 185 K\u010d <\/strong>(pracovn\u00ed cesta 5 a\u017e 12 hodin),<\/li>\n<li aria-level=\"1\"><strong>236 a\u017e 284 K\u010d <\/strong>(pracovn\u00ed cesta 12 a\u017e 18 hodin),<\/li>\n<li aria-level=\"1\"><strong>370 a\u017e 442 K\u010d<\/strong> (pracovn\u00ed cesta del\u0161\u00ed ne\u017e 18 hodin).<\/li>\n<\/ul>\n<h3>Kr\u00e1cen\u00ed tuzemsk\u00e9ho stravn\u00e9ho<\/h3>\n<p>Minim\u00e1ln\u00ed stravn\u00e9 mus\u00ed b\u00fdt ve v\u00fd\u0161i 75 % z\u00e1kladn\u00ed sazby, u \u010dlen\u016f vnitrozemsk\u00fdch pos\u00e1dek je to 50 %.<\/p>\n<p>Pokud zam\u011bstnanec na pracovn\u00ed cest\u011b dostane<strong> bezplatn\u011b j\u00eddlo<\/strong>, nap\u0159\u00edklad v r\u00e1mci hrazen\u00e9ho ubytov\u00e1n\u00ed, m\u016f\u017ee b\u00fdt sazba stravn\u00e9ho sn\u00ed\u017eena a\u017e o 70 %. J\u00eddlo v\u0161ak mus\u00ed b\u00fdt v podob\u011b sn\u00eddan\u011b, ob\u011bda nebo ve\u010de\u0159e. Sva\u010dina nesta\u010d\u00ed.<\/p>\n<p>Stravn\u00e9 se kr\u00e1t\u00ed podle d\u00e9lky pracovn\u00ed cesty a\u017e o:<\/p>\n<ul>\n<li aria-level=\"1\"><strong>70 %<\/strong> (pracovn\u00ed cesta 5 a\u017e 12 hodin),<\/li>\n<li aria-level=\"1\"><strong>35 %<\/strong> (pracovn\u00ed cesta 12 a\u017e 18 hodin),<\/li>\n<li aria-level=\"1\"><strong>25 %<\/strong> (pracovn\u00ed cesta del\u0161\u00ed ne\u017e 18 hodin).<\/li>\n<\/ul>\n<p>Kdy\u017e zam\u011bstnanci b\u011bhem pracovn\u00ed cesty, kter\u00e1 trv\u00e1 5 a\u017e 12 hodin zam\u011bstnavatel zajist\u00ed 2 j\u00eddla, zam\u011bstnanec nem\u00e1 n\u00e1rok na stravn\u00e9.<\/p>\n<h3>Jak se stravn\u00e9 vypl\u00e1c\u00ed<\/h3>\n<p>Stravn\u00e9 se zam\u011bstnanc\u016fm vypl\u00e1c\u00ed jako sou\u010d\u00e1st mzdy \u010di v\u00fdplaty. <strong>Nedan\u00ed se a je osvobozeno od odvod\u016f<\/strong> na soci\u00e1ln\u00ed a zdravotn\u00ed poji\u0161t\u011bn\u00ed. Stravn\u00e9 se dan\u00ed ve chv\u00edli, kdy ho zam\u011bstnavatel vypl\u00e1c\u00ed ve vy\u0161\u0161\u00ed hodnot\u011b, ne\u017e ur\u010duje z\u00e1kon.<\/p>\n<p>Pokud podnik\u00e1te a m\u00e1te zam\u011bstnance, m\u016f\u017eete jim stanoven\u00e9 sazby stravn\u00e9ho nav\u00fd\u0161it. \u010c\u00e1stku nad stanoven\u00e9 minimum se ale zam\u011bstnanci dan\u00ed.<\/p>\n<figure id=\"attachment_7039\" aria-describedby=\"caption-attachment-7039\" style=\"width: 1024px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-large wp-image-7039\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/2021\/12\/jakub-kapusnak-4hgYULBzVEE-unsplash-1024x683.jpg\" alt=\"\" width=\"1024\" height=\"683\" \/><figcaption id=\"caption-attachment-7039\" class=\"wp-caption-text\">Pokud je sou\u010d\u00e1st\u00ed slu\u017eebn\u00ed cesty poskytnut\u00ed sn\u00eddan\u011b, ob\u011bda nebo ve\u010de\u0159e, kter\u00e9 zam\u011bstnanec nehrad\u00ed, m\u016f\u017ee mu b\u00fdt stravn\u00e9 sn\u00ed\u017eeno. V \u010cesku i zahrani\u010d\u00ed.<\/figcaption><\/figure>\n<h2>Kdy vznik\u00e1 n\u00e1rok na zahrani\u010dn\u00ed stravn\u00e9<\/h2>\n<p>Zahrani\u010dn\u00ed stravn\u00e9 n\u00e1le\u017e\u00ed ka\u017ed\u00e9mu zam\u011bstnanci, kter\u00fd se vyd\u00e1v\u00e1 na<strong> pracovn\u00ed cestu za hranice \u010ceska<\/strong>. N\u00e1rok na n\u011bj m\u00e1 u\u017e p\u0159i p\u0159ekro\u010den\u00ed hranic na 1 hodinu. Tento typ diet se b\u011b\u017en\u011b<strong> vypl\u00e1c\u00ed v ciz\u00ed m\u011bn\u011b<\/strong> a \u0159\u00edd\u00ed se konkr\u00e9tn\u00edmi sazbami stravn\u00e9ho pro ka\u017ed\u00fd st\u00e1t zvl\u00e1\u0161\u0165.<\/p>\n<p>Minim\u00e1ln\u00ed sazba stravn\u00e9ho je 75 % stravn\u00e9ho, kter\u00e9 se uplat\u0148uje v dan\u00e9 zemi. Pro \u010dleny plavebn\u00edch pos\u00e1dek se jedn\u00e1 o minim\u00e1ln\u011b 50 % m\u00edstn\u00edho stravn\u00e9ho.<\/p>\n<h3>Jak se po\u010d\u00edt\u00e1 zahrani\u010dn\u00ed stravn\u00e9<\/h3>\n<p>Pro ka\u017edou zemi plat\u00ed podle <a href=\"https:\/\/www.mfcr.cz\/cs\/kontrola-a-regulace\/legislativa\/legislativni-dokumenty\/2024\/vyhlaska-c-373-2024-sb-58105\" target=\"_blank\" rel=\"noopener\">vyhl\u00e1\u0161ky Ministerstva financ\u00ed<\/a> jin\u00e1 <strong>z\u00e1kladn\u00ed sazba stravn\u00e9ho<\/strong>. V roce 2026 je to nap\u0159\u00edklad 65 euro ve Finsku, 45 britsk\u00fdch liber ve Velk\u00e9 Brit\u00e1nii nebo 50 euro v N\u011bmecku.<\/p>\n<p>V\u00fd\u0161e zahrani\u010dn\u00edho stravn\u00e9ho se odv\u00edj\u00ed od toho, jak dlouho se zam\u011bstnanec v zahrani\u010d\u00ed zdr\u017e\u00ed:<\/p>\n<ul>\n<li aria-level=\"1\">m\u00e9n\u011b ne\u017e 1 hodinu \u2013 stravn\u00e9 mu nen\u00e1le\u017e\u00ed,<\/li>\n<li aria-level=\"1\">1 a\u017e 12 hodin \u2013 stravn\u00e9 je<strong> \u2153 z\u00e1kladn\u00ed sazby<\/strong>,<\/li>\n<li aria-level=\"1\">12 a\u017e 18 hodin \u2013 stravn\u00e9 \u010din\u00ed<strong> \u2154 z\u00e1kladn\u00ed sazby<\/strong>,<\/li>\n<li aria-level=\"1\">d\u00e9le ne\u017e 18 hodin (v 1 kalend\u00e1\u0159n\u00edm dni) \u2013 <strong>pln\u00e1 v\u00fd\u0161e z\u00e1kladn\u00ed sazby<\/strong>.<\/li>\n<\/ul>\n<p><strong>P\u0159\u00edklad:<\/strong> Pokud zam\u011bstnanec let\u00ed na <strong>slu\u017eebn\u00ed cestu do Lond\u00fdna<\/strong>, kter\u00e1 mu zabere 15 hodin, n\u00e1le\u017e\u00ed mu \u2154 ze z\u00e1kladn\u00ed sazby pro Velkou Brit\u00e1nii (45 liber). Dostane tedy 30 liber.<\/p>\n<p><strong>TIP<\/strong>: Odpov\u00eddaj\u00edc\u00ed sazbu si m\u016f\u017eete vypo\u010d\u00edtat na <a href=\"https:\/\/www.uctovani.net\/kalkulacka-zahranicni-cesty-stravne-kapesne.php\" target=\"_blank\" rel=\"noopener\">kalkula\u010dce zahrani\u010dn\u00edho stravn\u00e9ho<\/a>. Nyn\u00ed vych\u00e1z\u00ed z aktu\u00e1ln\u00ed sazeb zahrani\u010dn\u00edho stravn\u00e9ho pro rok 2026.<\/p>\n<h3>V\u00fdpo\u010det stravn\u00e9ho, kdy\u017e nav\u0161t\u00edv\u00edte v\u00edce zem\u00ed za den<\/h3>\n<p>Jestli\u017ee b\u011bhem jednoho kalend\u00e1\u0159n\u00edho dne nav\u0161t\u00edv\u00edte pracovn\u011b v\u00edce ne\u017e jeden st\u00e1t, n\u00e1le\u017e\u00ed v\u00e1m zahrani\u010dn\u00ed stravn\u00e9 <strong>podle t\u00e9 zem\u011b, ve kter\u00e9 str\u00e1v\u00edte nejv\u00edce \u010dasu<\/strong>. Tato doba se po\u010d\u00edt\u00e1 od okam\u017eiku p\u0159echodu st\u00e1tn\u00ed hranice \u2013 \u010dasy p\u0159echod\u016f hranic je d\u016fle\u017eit\u00e9 sledovat a ozn\u00e1mit je zam\u011bstnavateli.<\/p>\n<p>Jako p\u0159\u00edklad uve\u010fme \u0159idi\u010de kamionu, kter\u00fd b\u011bhem jednoho dne projel \u010dty\u0159mi st\u00e1ty: N\u011bmeckem, Franci\u00ed, Belgi\u00ed a Nizozemskem. \u010casy p\u0159echod\u016f hranic a doby str\u00e1ven\u00e9 v jednotliv\u00fdch st\u00e1tech jsou n\u00e1sleduj\u00edc\u00ed (pouze pro uk\u00e1zku):<\/p>\n<ul>\n<li><strong>N\u011bmecko<\/strong>: p\u0159echod hranice v 6:00, odjezd v 9:00 (3 hodiny)<\/li>\n<li><strong>Francie<\/strong>: p\u0159echod hranice v 9:30, odjezd v 11:30 (2 hodiny)<\/li>\n<li><strong>Belgie<\/strong>: p\u0159echod hranice v 12:00, odjezd v 14:00 (2 hodiny)<\/li>\n<li><strong>Nizozemsko<\/strong>: p\u0159echod hranice v 14:30, odjezd v 17:00 (2,5 hodiny)<\/li>\n<\/ul>\n<p>Pro v\u00fdpo\u010det \u010d\u00e1stky, na kterou m\u00e1 \u0159idi\u010d na stravn\u00e9m n\u00e1rok, se doby str\u00e1ven\u00e9 v zahrani\u010dn\u00ed v r\u016fzn\u00fdch zem\u00edch s\u010d\u00edtaj\u00ed dohromady. Celkov\u00fd \u010das str\u00e1ven\u00fd v zahrani\u010d\u00ed je tedy 9,5 hodin. Podle platn\u00fdch pravidel spad\u00e1 do rozmez\u00ed 1\u201312 hodin str\u00e1ven\u00fdch v zahrani\u010d\u00ed, kdy \u0159idi\u010di n\u00e1le\u017e\u00ed zahrani\u010dn\u00ed stravn\u00e9 ve v\u00fd\u0161i jedn\u00e9 t\u0159etiny z\u00e1kladn\u00ed sazby pro st\u00e1t, ve kter\u00e9m str\u00e1vil nejv\u00edce \u010dasu. V tomto p\u0159\u00edpad\u011b je to <strong>N\u011bmecko<\/strong>, kde str\u00e1vil 3 hodiny. Z\u00e1kladn\u00ed sazba pro N\u011bmecko je 50 euro, tak\u017ee n\u00e1rok na stravn\u00e9 je 16,7 euro.<\/p>\n<h3>Kr\u00e1cen\u00ed zahrani\u010dn\u00edho stravn\u00e9ho<\/h3>\n<p>Stravn\u00e9 se sni\u017euje, kdy\u017e zam\u011bstnavatel za\u0159\u00edd\u00ed zam\u011bstnanci b\u011bhem pracovn\u00ed cesty <strong>j\u00eddlo <\/strong>(sn\u00eddani, ob\u011bd nebo ve\u010de\u0159i). Za ka\u017ed\u00e9 poskytnut\u00e9 j\u00eddlo se stravn\u00e9 kr\u00e1t\u00ed, a to podle sazby, ze kter\u00e9 se po\u010d\u00edt\u00e1:<\/p>\n<ul>\n<li aria-level=\"1\">stravn\u00e9 je \u2153 z\u00e1kladn\u00ed sazby \u2013 sn\u00ed\u017een\u00ed a\u017e <strong>o 70 %<\/strong>,<\/li>\n<li aria-level=\"1\">stravn\u00e9 \u010din\u00ed \u2154 z\u00e1kladn\u00ed sazby \u2013 sn\u00ed\u017een\u00ed a\u017e <strong>o 35 %<\/strong>,<\/li>\n<li aria-level=\"1\">pln\u00e1 v\u00fd\u0161e z\u00e1kladn\u00ed sazby (v 1 kalend\u00e1\u0159n\u00edm dni) \u2013 sn\u00ed\u017een\u00ed a\u017e <strong>o 25 %<\/strong>.<\/li>\n<\/ul>\n<h3>Vypl\u00e1cen\u00ed stravn\u00e9ho v zahrani\u010dn\u00ed m\u011bn\u011b<\/h3>\n<p>Zahrani\u010dn\u00ed stravn\u00e9 zam\u011bstnavatel d\u00e1v\u00e1 v m\u011bn\u011b, kter\u00e1 je uveden\u00e1 ve vyhl\u00e1\u0161ce. M\u016f\u017ee se ale se zam\u011bstnancem dohodnout i na \u010desk\u00e9 m\u011bn\u011b. P\u0159edt\u00edm, ne\u017e se zam\u011bstnanec vyd\u00e1 na zahrani\u010dn\u00ed pracovn\u00ed cestu, m\u016f\u017ee se s zam\u011bstnavatelem domluvit na <strong>poskytnut\u00ed z\u00e1lohy na stravn\u00e9<\/strong>.<\/p>\n<p>Pokud je m\u011bna vybran\u00e9 zem\u011b v \u010cesku h\u016f\u0159 dostupn\u00e1, lze zam\u011bstnance vybavit nap\u0159\u00edklad eury nebo americk\u00fdmi dolary \u2013 ty pak snadno sm\u011bn\u00ed v b\u011b\u017en\u00e9 bance nebo sm\u011bn\u00e1rn\u011b.<\/p>\n<p><strong>P\u0159\u00edklad:<\/strong> Pokud zam\u011bstnanec cestuje za prac\u00ed nap\u0159\u00edklad do Indon\u00e9sie, <strong>vybav\u00ed se americk\u00fdmi dolary<\/strong> a ty po p\u0159ist\u00e1n\u00ed na ostrovech sm\u011bn\u00ed za m\u00edstn\u00ed rupie. Pro p\u0159epo\u010det se v tomto p\u0159\u00edpad\u011b pou\u017e\u00edv\u00e1 <a href=\"https:\/\/www.cnb.cz\/cs\/financni-trhy\/devizovy-trh\/kurzy-devizoveho-trhu\/kurzy-devizoveho-trhu\/\" target=\"_blank\" rel=\"noopener\">sm\u011bnn\u00fd kurz deviz<\/a>, kter\u00fd vyhla\u0161uje \u010cesk\u00e1 n\u00e1rodn\u00ed banka.<\/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\/2549\">\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\/2549\">\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>N\u00e1rok na tuzemsk\u00e9 a zahrani\u010dn\u00ed stravn\u00e9 z\u00e1rove\u0148<\/h2>\n<p>N\u011bkdy se stane, \u017ee zam\u011bstnanci vznikne n\u00e1rok na tuzemsk\u00e9 a zahrani\u010dn\u00ed stravn\u00e9 najednou. Pro v\u00fdpo\u010det plat\u00ed stejn\u00e1 pravidla a podm\u00ednky.<\/p>\n<p>V \u010cesku v\u0161ak mus\u00ed zam\u011bstnanci zabrat pracovn\u00ed cesta <strong>alespo\u0148 5 hodin<\/strong>, jinak n\u00e1rok na stravn\u00e9 nem\u00e1. Pokud zam\u011bstnanec str\u00e1v\u00ed cestou na leti\u0161t\u011b a \u010dek\u00e1n\u00edm na letadlo 3 hodiny (v\u017edy po\u010d\u00edt\u00e1no v 1 dni), podm\u00ednku nesplnil.<\/p>\n<h2>V\u00fd\u0161i stravn\u00e9ho za v\u00e1s spo\u010d\u00edt\u00e1 \u00fa\u010detn\u00ed program<\/h2>\n<p>Pokud vys\u00edl\u00e1te sv\u00e9 zam\u011bstnance na slu\u017eebn\u00ed cesty, pr\u00e1ci s v\u00fdpo\u010dtem cestovn\u00edch n\u00e1hrad v\u00e1m usnadn\u00ed \u00fa\u010detn\u00ed program.<\/p>\n<p>Nap\u0159\u00edklad Money S3 m\u00e1 modul <a href=\"https:\/\/money.cz\/vlastnosti\/kniha-jizd-a-cestovni-nahrady-s3\/\">Kniha j\u00edzd a cestovn\u00ed n\u00e1hrady<\/a>, kde zad\u00e1te kam, jak\u00fdm zp\u016fsobem dopravy a na jak dlouho zam\u011bstnanec cestuje. Money S3 si m\u016f\u017eete vyzkou\u0161et <a href=\"https:\/\/money.cz\/cenik-s3\/vyzkouset-money-s3-start\/\">zdarma ve verzi Start<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Stravn\u00e9 je druh cestovn\u00ed n\u00e1hrady Stravn\u00e9 nebo tak\u00e9 tzv. diety slou\u017e\u00ed zam\u011bstnanc\u016fm jako pen\u011b\u017en\u00ed n\u00e1hrada v\u00fddaj\u016f na stravov\u00e1n\u00ed na slu\u017eebn\u00edch cest\u00e1ch. Vedle stravn\u00e9ho m\u00e1 zam\u011bstnanec &#8230;<\/p>\n","protected":false},"author":2,"featured_media":2551,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[17],"tags":[74],"class_list":["post-2549","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-mzdy-a-personalistika","tag-sazby-stravneho"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2549","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=2549"}],"version-history":[{"count":11,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2549\/revisions"}],"predecessor-version":[{"id":18697,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2549\/revisions\/18697"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/2551"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=2549"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=2549"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=2549"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}