{"id":427,"date":"2015-01-08T22:00:00","date_gmt":"2015-01-08T22:00:00","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/zmeny-sazbach-poskytovani-cestovnich-nahrad-roce-2015\/"},"modified":"2023-02-01T15:09:59","modified_gmt":"2023-02-01T14:09:59","slug":"zmeny-sazbach-poskytovani-cestovnich-nahrad-roce-2015","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/zmeny-sazbach-poskytovani-cestovnich-nahrad-roce-2015\/","title":{"rendered":"Zm\u011bny v sazb\u00e1ch pro poskytov\u00e1n\u00ed cestovn\u00edch n\u00e1hrad v roce 2015"},"content":{"rendered":"

Od 1. ledna 2015 doch\u00e1z\u00ed ke zm\u011bn\u00e1m v sazb\u00e1ch stravn\u00e9ho p\u0159i tuzemsk\u00fdch pracovn\u00edch cest\u00e1ch a ji\u017e tradi\u010dn\u011b jsou tak\u00e9 stanoveny nov\u00e9 pr\u016fm\u011brn\u00e9 ceny pohonn\u00fdch hmot pro rok 2015.<\/strong><\/p>\n

<\/p>\n

Autor: Mgr. Zden\u011bk Zral\u00fd<\/a>, da\u0148ov\u00fd poradce \u010d. 3177<\/strong><\/p>\n

Dnem 1. ledna 2015 nabyla \u00fa\u010dinnosti vyhl\u00e1\u0161ka \u010d. 328\/2014 Sb., kterou doch\u00e1z\u00ed ke zm\u011bn\u00e1m v sazb\u00e1ch d\u016fle\u017eit\u00fdch pro cestovn\u00ed n\u00e1hrady a to nejen u zam\u011bstnanc\u016f. U osobn\u00edch silni\u010dn\u00edch motorov\u00fdch vozidel z\u016fst\u00e1vaj\u00ed sazby z\u00e1kladn\u00ed n\u00e1hrady stejn\u00e9, jako byly v roce 2014. Takt\u00e9\u017e u jednostop\u00fdch vozidel a t\u0159\u00edkolek nedo\u0161lo ke zm\u011bn\u011b.<\/p>\n

V\u00fd\u0161e stravn\u00e9ho se m\u00edrn\u011b zvy\u0161uje (o 2 a\u017e 4 K\u010d) a to jak u zam\u011bstnanc\u016f pracuj\u00edc\u00edch pro soukrom\u00e9 firmy tak pro zam\u011bstnance pracuj\u00edc\u00ed pro \u201eve\u0159ejn\u00fd\u201c sektor. <\/p>\n

Od 1. ledna 2015 byly nov\u011b stanoveny pr\u016fm\u011brn\u00e9 ceny pohonn\u00fdch hmot pro ur\u010den\u00ed v\u00fd\u0161e n\u00e1hrady za spot\u0159ebovan\u00e9 pohonn\u00e9 hmoty – oproti roku 2014 doch\u00e1z\u00ed k jejich m\u00edrn\u00e9mu zv\u00fd\u0161en\u00ed. <\/p>\n

Sazba z\u00e1kladn\u00ed n\u00e1hrady za pou\u017e\u00edv\u00e1n\u00ed silni\u010dn\u00edch motorov\u00fdch vozidel<\/h2>\n

Sazba z\u00e1kladn\u00ed n\u00e1hrady za 1 km j\u00edzdy podle \u00a7 157 odst. 4 z\u00e1kon\u00edku pr\u00e1ce \u010din\u00ed nejm\u00e9n\u011b u<\/p>\n

    \n
  1. jednostop\u00fdch vozidel a t\u0159\u00edkolek 1,00 K\u010d,<\/li>\n
  2. osobn\u00edch silni\u010dn\u00edch motorov\u00fdch vozidel 3,70 K\u010d<\/li>\n<\/ol>\n

    Stravn\u00e9 \u2013 \u201esoukrom\u00fd\u201c sektor<\/h2>\n

    Za ka\u017ed\u00fd kalend\u00e1\u0159n\u00ed den pracovn\u00ed cesty poskytne zam\u011bstnavatel zam\u011bstnanci stravn\u00e9 podle \u00a7 163 odst. 1 z\u00e1kon\u00edku pr\u00e1ce nejm\u00e9n\u011b ve v\u00fd\u0161i<\/p>\n

      \n
    1. 69 K\u010d, trv\u00e1-li pracovn\u00ed cesta 5 a\u017e 12 hodin<\/li>\n
    2. 104 K\u010d, trv\u00e1-li pracovn\u00ed cesta d\u00e9le ne\u017e 12 hodin, nejd\u00e9le v\u0161ak 18 hodin,<\/li>\n
    3. 163 K\u010d, trv\u00e1-li pracovn\u00ed cesta d\u00e9le ne\u017e 18 hodin.<\/li>\n<\/ol>\n

      Zde bych cht\u011bl upozornit, \u017ee se jedn\u00e1 o minim\u00e1ln\u00ed \u010d\u00e1stky. Pokud by bylo zam\u011bstnanci vyplaceno stravn\u00e9 maxim\u00e1ln\u011b do v\u00fd\u0161e horn\u00ed hranice stravn\u00e9ho stanoven\u00e9ho pro \u201cve\u0159ejn\u00fd\u201d sektor, tak to nebude na stran\u011b zam\u011bstnance p\u0159edm\u011btem dan\u011b z p\u0159\u00edjm\u016f ze z\u00e1visl\u00e9 \u010dinnosti a ani sou\u010d\u00e1st\u00ed vym\u011b\u0159ovac\u00edch z\u00e1klad\u016f pro zdravotn\u00ed a soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed. Pokud by v\u0161ak toto stravn\u00e9 p\u0159es\u00e1hlo horn\u00ed hranici stravn\u00e9ho stanoven\u00e9ho pro \u201cve\u0159ejn\u00fd\u201d sektor, tak u\u017e tato \u010d\u00e1st, kter\u00e1 p\u0159eshuje zm\u00edn\u011bnou hranici, bude na stran\u011b zam\u011bstnanc\u016f podl\u00e9hat jak dani z p\u0159\u00edjm\u016f tak pojistn\u00e9mu. <\/p>\n

      Stravn\u00e9 \u2013 \u201eve\u0159ejn\u00fd\u201c sektor<\/h2>\n

      Za ka\u017ed\u00fd kalend\u00e1\u0159n\u00ed den pracovn\u00ed cesty poskytne zam\u011bstnavatel zam\u011bstnanci stravn\u00e9 podle \u00a7 176 odst. 1 z\u00e1kon\u00edku pr\u00e1ce ve v\u00fd\u0161i<\/p>\n

        \n
      1. 69 K\u010d a\u017e 82 K\u010d, trv\u00e1-li pracovn\u00ed cesta 5 a\u017e 12 hodin,<\/li>\n
      2. 104 K\u010d a\u017e 125 K\u010d, trv\u00e1-li pracovn\u00ed cesta d\u00e9le ne\u017e 12 hodin, nejd\u00e9le v\u0161ak 18 hodin,<\/li>\n
      3. 163 K\u010d a\u017e 195 K\u010d, trv\u00e1-li pracovn\u00ed cesta d\u00e9le ne\u017e 18 hodin. <\/li>\n<\/ol>\n

        Pr\u016fm\u011brn\u00e1 cena pohonn\u00fdch hmot<\/h2>\n

        V\u00fd\u0161e pr\u016fm\u011brn\u00e9 ceny za 1 litr pohonn\u00e9 hmoty podle \u00a7 158 odst. 3 v\u011bty t\u0159et\u00ed z\u00e1kon\u00edku pr\u00e1ce \u010din\u00ed<\/p>\n

          \n
        1. 35,90 K\u010d u benzinu automobilov\u00e9ho 95 oktan\u016f,<\/li>\n
        2. 38,30 K\u010d u benzinu automobilov\u00e9ho 98 oktan\u016f,<\/li>\n
        3. 36,10 K\u010d u motorov\u00e9 nafty. <\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"

          Od 1. ledna 2015 doch\u00e1z\u00ed ke zm\u011bn\u00e1m v sazb\u00e1ch stravn\u00e9ho p\u0159i tuzemsk\u00fdch pracovn\u00edch cest\u00e1ch a ji\u017e tradi\u010dn\u011b jsou tak\u00e9 stanoveny nov\u00e9 pr\u016fm\u011brn\u00e9 ceny pohonn\u00fdch hmot …<\/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":[12,8],"tags":[76,50],"class_list":["post-427","post","type-post","status-publish","format-standard","hentry","category-dan-z-prijmu-fyzickych-osob","category-dane","tag-cestovni-nahrady","tag-dan-z-prijmu-fyzickych-osob"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/427","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=427"}],"version-history":[{"count":2,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/427\/revisions"}],"predecessor-version":[{"id":5423,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/427\/revisions\/5423"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=427"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=427"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=427"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}