{"id":311,"date":"2013-07-24T20:00:00","date_gmt":"2013-07-24T20:00:00","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/zahranicni-stravne\/"},"modified":"2023-02-01T15:10:13","modified_gmt":"2023-02-01T14:10:13","slug":"zahranicni-stravne","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/mzdy-a-personalistika\/zahranicni-stravne\/","title":{"rendered":"Zahrani\u010dn\u00ed stravn\u00e9"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong>Zahrani\u010dn\u00ed stravn\u00e9 poskytnut\u00e9 zam\u011bstnavatelem p\u0159i zahrani\u010dn\u00ed pracovn\u00ed cest\u011b m\u016f\u017ee u zam\u011bstnance \u010dinit nezanedbateln\u00fd p\u0159\u00edjem. Na zahrani\u010dn\u00ed stravn\u00e9 je\u0161t\u011b nav\u00edc m\u016f\u017ee b\u00fdt nav\u00e1z\u00e1no tak\u00e9 kapesn\u00e9. Podm\u00ednkami vypl\u00e1cen\u00ed zahrani\u010dn\u00edho stravn\u00e9ho se zab\u00fdv\u00e1 tento \u010dl\u00e1nek.<\/strong><!--more--><\/p>\n<p style=\"text-align: justify;\"><strong>Autor:&nbsp;<a href=\"https:\/\/money.cz\/novinky-a-tipy\/autor\/autor-zraly\/\">Mgr. Zden\u011bk Zral\u00fd<\/a>, da\u0148ov\u00fd poradce \u010d. 3177<\/strong><\/p>\n<p style=\"text-align: justify;\">Jednou z&nbsp;cestovn\u00edch n\u00e1hrad, kter\u00e9 p\u0159\u00edslu\u0161\u00ed zam\u011bstnanci p\u0159i zahrani\u010dn\u00ed pracovn\u00ed cest\u011b, je zahrani\u010dn\u00ed stravn\u00e9 v&nbsp;ciz\u00ed m\u011bn\u011b. Sjedn\u00e1-li zam\u011bstnavatel nebo ur\u010d\u00ed-li p\u0159ed vysl\u00e1n\u00edm zam\u011bstnance na zahrani\u010dn\u00ed pracovn\u00ed cestu z\u00e1kladn\u00ed sazbu zahrani\u010dn\u00edho stravn\u00e9ho (v cel\u00fdch m\u011bnov\u00fdch jednotk\u00e1ch), s&nbsp;p\u0159ihl\u00e9dnut\u00edm k&nbsp;podm\u00ednk\u00e1m zahrani\u010dn\u00ed pracovan\u00ed cesty a zp\u016fsobu stravov\u00e1n\u00ed, mus\u00ed \u010dinit tato z\u00e1kladn\u00ed sazba stravn\u00e9ho nejm\u00e9n\u011b 75 % a u \u010dlen\u016f pos\u00e1dek plavidel vnitrozemsk\u00e9 plavby nejm\u00e9n\u011b 50 % z\u00e1kladn\u00ed sazby zahrani\u010dn\u00edho stravn\u00e9ho stanoven\u00e9 pro p\u0159\u00edslu\u0161n\u00fd st\u00e1t. Pokud nen\u00ed sjedn\u00e1na \u010di ur\u010dena v\u00fd\u0161e stravn\u00e9ho dle p\u0159edchoz\u00ed v\u011bty, n\u00e1le\u017e\u00ed zam\u011bstnanci zahrani\u010dn\u00ed stravn\u00e9 ve v\u00fd\u0161i z\u00e1kladn\u00ed sazby zahrani\u010dn\u00edho stravn\u00e9ho ur\u010den\u00e9ho pro dan\u00fd kalend\u00e1\u0159n\u00ed rok vyhl\u00e1\u0161kou Ministerstva financ\u00ed. Pro leto\u0161n\u00ed rok plat\u00ed vyhl\u00e1\u0161ka \u010d. 392\/2012 Sb.<\/p>\n<p style=\"text-align: justify;\">V\u00fd\u0161e zahrani\u010dn\u00edho stravn\u00e9ho je ur\u010dena dle z\u00e1kladn\u00ed sazby zahrani\u010dn\u00edho stravn\u00e9ho stanoven\u00e9ho pro st\u00e1t, ve kter\u00e9m zam\u011bstnanec str\u00e1v\u00ed v&nbsp;kalend\u00e1\u0159n\u00edm dni nejv\u00edce \u010dasu.<\/p>\n<p style=\"text-align: justify;\">V\u00fd\u0161e stravn\u00e9ho je z\u00e1visl\u00e1 na d\u00e9lce pobytu zam\u011bstnance mimo \u00fazem\u00ed \u010cesk\u00e9 republiky v&nbsp;pr\u016fb\u011bhu kalend\u00e1\u0159n\u00edho dne:<\/p>\n<ul style=\"text-align: justify;\">\n<li>d\u00e9le ne\u017e 18 hodin \u2013 n\u00e1le\u017e\u00ed ve v\u00fd\u0161i z\u00e1kladn\u00ed sazby,<\/li>\n<li>d\u00e9le ne\u017e 12 hodin, nejv\u00fd\u0161e v\u0161ak 18 hodin \u2013 stravn\u00e9 \u010din\u00ed dv\u011b t\u0159etiny z\u00e1kladn\u00ed sazby,<\/li>\n<li>alespo\u0148 1 hodina a\u017e 12 hodin \u2013 stravn\u00e9 \u010din\u00ed jednu t\u0159etinu z\u00e1kladn\u00ed sazby,<\/li>\n<li>m\u00e9n\u011b ne\u017e 1 hodina \u2013 zahrani\u010dn\u00ed stravn\u00e9 se neposkytuje.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Doby str\u00e1ven\u00e9 mimo \u00fazem\u00ed \u010cR, kter\u00e9 trvaj\u00ed jednu hodinu a d\u00e9le p\u0159i v\u00edce zahrani\u010dn\u00edch pracovn\u00edch cest\u00e1ch v&nbsp;jednom kalend\u00e1\u0159n\u00edm dni, se pro \u00fa\u010dely zahrani\u010dn\u00edho stravn\u00e9ho s\u010d\u00edtaj\u00ed. Doby krat\u0161\u00ed ne\u017e jedna hodina se p\u0159i\u010d\u00edtaj\u00ed k&nbsp;tuzemsk\u00e9mu stravn\u00e9mu.<\/p>\n<p style=\"text-align: justify;\"><strong>Zam\u011bstnavatel m\u016f\u017ee zam\u011bstnanci poskytnout kapesn\u00e9 do v\u00fd\u0161e 40 % zahrani\u010dn\u00edho stravn\u00e9ho poskytnut\u00e9ho zam\u011bstnanci.<\/strong><\/p>\n<p style=\"text-align: justify;\">D\u00e1le je dobr\u00e9 si p\u0159ipomenout problematiku kr\u00e1cen\u00ed zahrani\u010dn\u00edho stravn\u00e9ho. Pokud bylo zam\u011bstnanci b\u011bhem zahrani\u010dn\u00ed pracovn\u00ed cesty poskytnuto bezplatn\u00e9 j\u00eddlo, sni\u017euje se zam\u011bstnanci zahrani\u010dn\u00ed stravn\u00e9 ve v\u00fd\u0161i z\u00e1kladn\u00ed sazby za ka\u017ed\u00e9 bezplatn\u00e9 j\u00eddlo a\u017e o hodnotu:<\/p>\n<ol style=\"list-style-type: lower-alpha; text-align: justify;\">\n<li>70 % zahrani\u010dn\u00edho stravn\u00e9ho, jde-li o zahrani\u010dn\u00ed stravn\u00e9 v t\u0159etinov\u00e9 v\u00fd\u0161i z\u00e1kladn\u00ed sazby,<\/li>\n<li>35 % zahrani\u010dn\u00edho stravn\u00e9ho, jde-li o zahrani\u010dn\u00ed stravn\u00e9 ve dvout\u0159etinov\u00e9 v\u00fd\u0161i z\u00e1kladn\u00ed sazby,<\/li>\n<li>25 % zahrani\u010dn\u00edho stravn\u00e9ho, jde-li o zahrani\u010dn\u00ed stravn\u00e9 ve v\u00fd\u0161i z\u00e1kladn\u00ed sazby.<\/li>\n<\/ol>\n<p style=\"text-align: justify;\">Z\u00e1kon\u00edk pr\u00e1ce ke kr\u00e1cen\u00ed d\u00e1le uv\u00e1d\u00ed, \u017ee nesjedn\u00e1-li \u010di neur\u010d\u00ed-li p\u0159ed vysl\u00e1n\u00edm zam\u011bstnance na zahrani\u010dn\u00ed pracovn\u00ed cestu ni\u017e\u0161\u00ed sn\u00ed\u017een\u00ed (kr\u00e1cen\u00ed) zahrani\u010dn\u00edho stravn\u00e9ho, plat\u00ed sn\u00ed\u017een\u00ed uveden\u00e1 pod p\u00edsmeny a) a\u017e c).<\/p>\n<p style=\"text-align: justify;\">Po dobu n\u00e1v\u0161t\u011bvy \u010dlena rodiny nebo pod dobu dohodnut\u00e9ho p\u0159eru\u0161en\u00ed zahrani\u010dn\u00ed pracovn\u00ed cesty z&nbsp;d\u016fvod\u016f na stran\u011b zam\u011bstnance zahrani\u010dn\u00ed stravn\u00e9 zam\u011bstnanci nep\u0159\u00edslu\u0161\u00ed.<\/p>\n<h2 style=\"text-align: justify;\">Z\u00e1lohy<\/h2>\n<p style=\"text-align: justify;\">Zam\u011bstnavatel je povinen poskytnout zam\u011bstnanci z\u00fa\u010dtovatelnou z\u00e1lohu a\u017e do p\u0159edpokl\u00e1dan\u00e9 v\u00fd\u0161e cestovn\u00edch n\u00e1hrad, pokud se se zam\u011bstnancem nedohodne, \u017ee z\u00e1loha nebude poskytnuta. P\u0159i zahrani\u010dn\u00ed pracovn\u00ed cest\u011b m\u016f\u017ee zam\u011bstnavatel po dohod\u011b se zam\u011bstnancem poskytnout z\u00e1lohu v ciz\u00ed m\u011bn\u011b nebo jej\u00ed \u010d\u00e1st t\u00e9\u017e cestovn\u00edm \u0161ekem nebo zap\u016fj\u010den\u00edm platebn\u00ed karty zam\u011bstnavatele. Zam\u011bstnavatel se m\u016f\u017ee se zam\u011bstnancem dohodnout na poskytnut\u00ed z\u00e1lohy na zahrani\u010dn\u00ed stravn\u00e9 v \u010desk\u00e9 m\u011bn\u011b nebo v jin\u00e9 ne\u017e ve vyhl\u00e1\u0161ce MF stanoven\u00e9 ciz\u00ed m\u011bn\u011b pro p\u0159\u00edslu\u0161n\u00fd st\u00e1t, pokud je k t\u00e9to m\u011bn\u011b \u010ceskou n\u00e1rodn\u00ed bankou vyhla\u0161ov\u00e1n kurz. P\u0159i ur\u010den\u00ed v\u00fd\u0161e zahrani\u010dn\u00edho stravn\u00e9ho v dohodnut\u00e9 m\u011bn\u011b se nejprve zjist\u00ed korunov\u00e1 hodnota zahrani\u010dn\u00edho stravn\u00e9ho, kter\u00e1 se p\u0159epo\u010d\u00edt\u00e1 na dohodnutou m\u011bnu. Pro ur\u010den\u00ed korunov\u00e9 hodnoty zahrani\u010dn\u00edho stravn\u00e9ho a \u010d\u00e1stky zahrani\u010dn\u00edho stravn\u00e9ho v dohodnut\u00e9 m\u011bn\u011b se <strong>pou\u017eij\u00ed kurzy vyhl\u00e1\u0161en\u00e9 \u010ceskou n\u00e1rodn\u00ed bankou a platn\u00e9 v den vyplacen\u00ed z\u00e1lohy.<\/strong><\/p>\n<p style=\"text-align: justify;\">Pokud se zam\u011bstnanec se zam\u011bstnavetelem nedohodnou jinak, mus\u00ed zam\u011bstanec <strong>do deseti dn\u016f<\/strong> po ukon\u010den\u00ed zahrani\u010dn\u00ed pracovn\u00ed cesty p\u0159edlo\u017eit zam\u011bstanvateli vy\u00fa\u010dtov\u00e1n\u00ed pracovn\u00ed cesty a vr\u00e1tit nevy\u00fa\u010dtovanou z\u00e1lohu. N\u00e1sledn\u011b je ve lh\u016ft\u011b <strong>deset dn\u016f<\/strong> (pokud nen\u00ed dohodnuto jinak) od p\u0159edlo\u017een\u00ed vy\u00fa\u010dtov\u00e1n\u00ed zam\u011bstnancem povinen zam\u011bstnavatel uspokojit pr\u00e1va zam\u011bstnance z vy\u00fa\u010dtov\u00e1n\u00ed pracovn\u00ed cesty.<\/p>\n<p style=\"text-align: justify;\">Pokud byl poskytnut\u00e1 z\u00e1loha vy\u0161\u0161\u00ed ne\u017e samotn\u00e9 cestovn\u00ed n\u00e1hrady, vrac\u00ed zam\u011bstnanec tento p\u0159eplatek zam\u011bstnavateli v m\u011bn\u011b, kterou zam\u011btsnavatel poskytl, nebo v m\u011bn\u011b, na kterou byla z\u00e1loha sm\u011bn\u011bna, anebo v \u010desk\u00e9 m\u011bn\u011b. Naopak pokud byla z\u00e1loha ni\u017e\u0161\u00ed ne\u017e vy\u00fa\u010dtovan\u00e9 cestovn\u00ed n\u00e1hrady, dopl\u00e1c\u00ed zam\u011bstnavatel zam\u011bstnaci rozd\u00edl v \u010desk\u00e9 m\u011bn\u011b, nen\u00ed-li dohodnuto jinak.<\/p>\n<p style=\"text-align: justify;\">P\u0159i poskytnut\u00ed cestovn\u00edch n\u00e1hrad, na kter\u00e9 nebyla poskytnuta z\u00e1loha, se pro p\u0159ep\u010det m\u011bn pou\u017eij\u00ed kurzy vyhl\u00e1\u0161en\u00e9 \u010cNB a platn\u00e9 pro den n\u00e1stupu zahrani\u010dn\u00ed pracovn\u00ed cesty.<\/p>\n<div class=\"info-box\">\n<span class=\"fa fa-info\" aria-hidden=\"true\">&nbsp;<\/span>P\u0159e\u010dt\u011bte si: <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 2022: kolik zaplat\u00edte, kdy\u017e zam\u011bstnance vy\u0161lete na slu\u017eebn\u00ed cestu<\/a><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Zahrani\u010dn\u00ed stravn\u00e9 poskytnut\u00e9 zam\u011bstnavatelem p\u0159i zahrani\u010dn\u00ed pracovn\u00ed cest\u011b m\u016f\u017ee u zam\u011bstnance \u010dinit nezanedbateln\u00fd p\u0159\u00edjem. Na zahrani\u010dn\u00ed stravn\u00e9 je\u0161t\u011b nav\u00edc m\u016f\u017ee b\u00fdt nav\u00e1z\u00e1no tak\u00e9 kapesn\u00e9. Podm\u00ednkami &#8230;<\/p>\n","protected":false},"author":2,"featured_media":0,"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-311","post","type-post","status-publish","format-standard","hentry","category-mzdy-a-personalistika","tag-sazby-stravneho"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/311","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=311"}],"version-history":[{"count":3,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/311\/revisions"}],"predecessor-version":[{"id":7373,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/311\/revisions\/7373"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=311"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=311"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=311"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}