{"id":4377,"date":"2022-03-31T06:00:00","date_gmt":"2022-03-31T06:00:00","guid":{"rendered":"http:\/\/3.72.177.72\/novinky-a-tipy\/tuzemske-cestovni-nahrady-a-stravne-v-roce-2022\/"},"modified":"2023-02-01T15:05:32","modified_gmt":"2023-02-01T14:05:32","slug":"tuzemske-cestovni-nahrady-a-stravne-v-roce-2022","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/mzdy-a-personalistika\/tuzemske-cestovni-nahrady-a-stravne-v-roce-2022\/","title":{"rendered":"Zm\u011bny sazeb v roce 2022 u tuzemsk\u00fdch cestovn\u00edch n\u00e1hrad a stravn\u00e9ho"},"content":{"rendered":"<h2>Zm\u011bny sazeb u tuzemsk\u00e9ho stravn\u00e9ho<\/h2>\n<p>N\u00e1hradu v\u00fddaj\u016f v\u00a0souvislosti s\u00a0pracovn\u00ed cestou zam\u011bstnance a v\u00fd\u0161i stravn\u00e9ho zakotvuje ve sv\u00fdch ustanoven\u00edch <a href=\"https:\/\/money.cz\/novinky-a-tipy\/podnikani\/zamestnavate-lidi-zjistete-proc-mit-po-ruce-zakonik-prace\/\">z\u00e1kon\u00edk pr\u00e1ce<\/a> (d\u00e1le jen ZP), konkr\u00e9tn\u011b \u00a7176. U podnikatel\u016f umo\u017e\u0148uje vyu\u017e\u00edt tyto sazby z\u00e1kon o dan\u00edch z\u00a0p\u0159\u00edjm\u016f ve sv\u00e9m ustanoven\u00ed \u00a7 24 odst. 2 p\u00edsm. k), ale <strong>pouze u pracovn\u00edch cest trvaj\u00edc\u00edch d\u00e9le ne\u017e 12 hodin.<\/strong><\/p>\n<h3>Tuzemsk\u00e9 stravn\u00e9<\/h3>\n<p>V\u00a0podnikatelsk\u00e9 (soukrom\u00e9) sf\u00e9\u0159e se v\u00fd\u0161e stravn\u00e9ho pro zam\u011bstnance a podm\u00ednky jeho poskytov\u00e1n\u00ed \u0159\u00edd\u00ed \u00a7 163 odst. 1 ZP. Stravn\u00e9 je omezeno spodn\u00ed hranic\u00ed, p\u0159i\u010dem\u017e maxim\u00e1ln\u00ed v\u00fd\u0161e stravn\u00e9ho nen\u00ed limitov\u00e1na. Tzn., \u017ee zam\u011bstnavatel v\u00a0soukrom\u00e9 sf\u00e9\u0159e m\u016f\u017ee poskytovat stravn\u00e9 v\u00a0neomezen\u00e9 v\u00fd\u0161i. Podm\u00ednkou pro da\u0148ovou uznatelnost takov\u00e9ho v\u00fddaje je zapracov\u00e1n\u00ed konkr\u00e9tn\u00ed horn\u00ed v\u00fd\u0161e stravn\u00e9ho do vnitropodnikov\u00e9 sm\u011brnice.<\/p>\n<p><strong>TIP: <\/strong>P\u0159e\u010dt\u011bte si, <a href=\"https:\/\/money.cz\/novinky-a-tipy\/mzdy-a-personalistika\/tuzemske-a-zahranicni-stravne-jak-se-pocita\/\">jak se tuzemsk\u00e9 a zahrani\u010dn\u00ed stravn\u00e9 po\u010d\u00edt\u00e1<\/a>.<\/p>\n<p>Ve st\u00e1tn\u00ed a p\u0159\u00edsp\u011bvkov\u00e9 sf\u00e9\u0159e nalezneme tyto podm\u00ednky v \u00a7 176 odst. 1 ZP. U t\u011bchto subjekt\u016f je stravn\u00e9 omezeno jak spodn\u00ed hranic\u00ed, tak i horn\u00ed hranic\u00ed. Nelze tedy zam\u011bstnanci ve \u201est\u00e1tn\u00ed sf\u00e9\u0159e\u201c v\u00a0\u017e\u00e1dn\u00e9m p\u0159\u00edpad\u011b vyplatit v\u00edce, ne\u017e \u010din\u00ed horn\u00ed hranice stravn\u00e9ho.<\/p>\n<p>Zm\u011bny oproti roku 2021 zn\u00e1zor\u0148uje tabulka.<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td><strong>Stravn\u00e9<\/strong><\/td>\n<td><strong>2021<\/strong><\/td>\n<td><strong>2022<\/strong><\/td>\n<\/tr>\n<tr>\n<td><strong>trv\u00e1-li pracovn\u00ed cesta<\/strong><\/td>\n<td><strong>soukrom\u00e1 \/ st\u00e1tn\u00ed sf\u00e9ra<\/strong><\/p>\n<p><strong>\u00a7 176 ZP<\/strong><\/td>\n<td><strong>soukrom\u00e1 \/ st\u00e1tn\u00ed sf\u00e9ra<\/strong><\/p>\n<p><strong>\u00a7 176 ZP<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>5 a\u017e 12 hodin<\/td>\n<td>91 K\u010d\u00a0 \/\u00a0 91 &#8211; 108 K\u010d<\/td>\n<td>99 K\u010d\u00a0 \/\u00a0 99 &#8211; 118 K\u010d<\/td>\n<\/tr>\n<tr>\n<td>d\u00e9le ne\u017e 12 a\u017e 18 hodin<\/td>\n<td>138 K\u010d\u00a0 \/\u00a0 138 &#8211; 167 K\u010d<\/td>\n<td>151 K\u010d\u00a0 \/\u00a0 151 &#8211; 182 K\u010d<\/td>\n<\/tr>\n<tr>\n<td>d\u00e9le ne\u017e 18 hodin<\/td>\n<td>217 K\u010d\u00a0 \/\u00a0 217 &#8211; 259 K\u010d<\/td>\n<td>237 K\u010d\u00a0 \/\u00a0 237 &#8211; 283 K\u010d<\/td>\n<\/tr>\n<tr>\n<td>stravenkov\u00fd pau\u0161\u00e1l (optim\u00e1ln\u00ed hodnota)<\/td>\n<td>75.60 K\u010d<\/td>\n<td>82.60 K\u010d<\/td>\n<\/tr>\n<tr>\n<td>stravenky (maxim\u00e1ln\u00ed da\u0148ov\u00e1 \u010d\u00e1st)<\/td>\n<td>75.60 K\u010d<\/td>\n<td>82.60 K\u010d<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Zv\u00fd\u0161en\u00ed stravn\u00e9ho v\u00a0roce 2022\u00a0bude m\u00edt rovn\u011b\u017e dopady do da\u0148ov\u011b \u00fa\u010dinn\u00fdch n\u00e1klad\u016f zam\u011bstnavatele v\u00a0p\u0159\u00edpad\u011b poskytov\u00e1n\u00ed stravov\u00e1n\u00ed jako <a href=\"https:\/\/money.cz\/novinky-a-tipy\/mzdy-a-personalistika\/kam-smeruji-zamestnanecke-benefity-v-roce-2021-a-jake-je-jejich-danove-hledisko\/\">zam\u011bstnaneck\u00fd benefit<\/a>. U poskytovan\u00fdch stravenek se posune sm\u011brem nahoru pouze limit pro da\u0148ov\u011b uznateln\u00fd n\u00e1klad za jeden kus stravenky. Pokud se zam\u011bstnavatel rozhodne zam\u011bstnanc\u016fm poskytovat tzv. <a href=\"https:\/\/money.cz\/novinky-a-tipy\/mzdy-a-personalistika\/stravenky-versus-stravenkovy-pausal-srovnani-a-pouziti-v-praxi\/\">stravenkov\u00fd pau\u0161\u00e1l<\/a> a rozhodne se v\u00a0roce 2022 pen\u011b\u017eit\u00fd p\u0159\u00edsp\u011bvek na stravov\u00e1n\u00ed nav\u00fd\u0161it, z\u00edsk\u00e1 zam\u011bstnanec v\u00fdhodn\u011bj\u0161\u00ed benefit, kter\u00fd nemus\u00ed zda\u0148ovat. Pen\u011b\u017eit\u00fd p\u0159\u00edsp\u011bvek na stravov\u00e1n\u00ed za jednu sm\u011bnu je <strong>na stran\u011b zam\u011bstnance osvobozen<\/strong> od dan\u011b z\u00a0p\u0159\u00edjm\u016f, a to a\u017e do v\u00fd\u0161e 70\u00a0% horn\u00edho limitu stravn\u00e9ho p\u0159i pracovn\u00ed cest\u011b trvaj\u00edc\u00ed 5\u00a0a\u017e 12\u00a0hodin stanoven\u00e9ho pro zam\u011bstnance odm\u011b\u0148ovan\u00e9ho platem (zjednodu\u0161en\u011b d\u00e1le \u201est\u00e1tn\u00ed sf\u00e9ra\u201c). V\u00a0roce 2022\u00a0se tak bude jednat o \u010d\u00e1stku 82,60 K\u010d (v roce 2021 \u010dinil tento limit 75,60 K\u010d). Do t\u00e9to \u010d\u00e1stky nepodl\u00e9h\u00e1 stravenkov\u00fd pau\u0161\u00e1l u zam\u011bstnance ani pojistn\u00fdm odvod\u016fm.<\/p>\n<h3>Praktick\u00fd p\u0159\u00edklad \u2013 da\u0148ov\u00fd re\u017eim u poskytnut\u00fdch stravenek<\/h3>\n<p><strong>Zam\u011bstnavatel poskytuje v\u00a0roce 2022 sv\u00fdm zam\u011bstnanc\u016fm stravenky v hodnot\u011b 100 K\u010d. Nyn\u00ed zva\u017euje, \u017ee by tento benefit nav\u00fd\u0161il na 200 K\u010d. Zam\u011bstnanci nic nedopl\u00e1c\u00ed. Kolik si m\u016f\u017ee d\u00e1t firma do n\u00e1klad\u016f za jednu takto poskytnutou stravenku? Bude zam\u011bstnanec n\u011bco zda\u0148ovat?<\/strong><\/p>\n<p>V\u00a0p\u0159\u00edpad\u011b stravenky 100 K\u010d si vypo\u010d\u00edt\u00e1me dva z\u00e1konem dan\u00e9 limity:<\/p>\n<p>55 % * 100 K\u010d = 55 K\u010d<\/p>\n<p>70 % * 118 K\u010d = 82,60 K\u010d<\/p>\n<p>Da\u0148ov\u00fdm n\u00e1kladem firmy m\u016f\u017ee b\u00fdt maxim\u00e1ln\u011b 55 K\u010d.<\/p>\n<p>V\u00a0p\u0159\u00edpad\u011b stravenky ve v\u00fd\u0161i 200 K\u010d vypo\u010d\u00edt\u00e1me op\u011bt oba dva limity:<\/p>\n<p>55 % * 200 K\u010d = 110 K\u010d<\/p>\n<p>70 % * 118 K\u010d = 82,60 K\u010d<\/p>\n<p>Da\u0148ov\u00fdm n\u00e1kladem firmy m\u016f\u017ee b\u00fdt maxim\u00e1ln\u011b 82,60 K\u010d.<\/p>\n<p>Zjednodu\u0161en\u011b, co vyjde m\u00e9n\u011b z\u00a0t\u011bchto dvou v\u00fdpo\u010dt\u016f, je maxim\u00e1ln\u00ed da\u0148ov\u00fd n\u00e1klad zam\u011bstnavatele.<\/p>\n<p>V\u00a0p\u0159\u00edpad\u011b poskytov\u00e1n\u00ed stravov\u00e1n\u00ed zam\u011bstnanc\u016fm nepen\u011b\u017en\u00ed formou, tedy i formou stravenek, zam\u011bstnanec nic nezdan\u00ed (v\u00a0souladu s \u00a7 6 odst. 9 z\u00e1kona o dan\u00edch z\u00a0p\u0159\u00edjm\u016f). Ani kdy\u017e po n\u011bm zam\u011bstnavatel nebude po\u017eadovat \u017e\u00e1dnou \u00fahradu.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-large wp-image-7875\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/2022\/03\/towfiqu-barbhuiya-JhevWHCbVyw-unsplash-1024x683.jpg\" alt=\"\" width=\"1024\" height=\"683\" \/><\/p>\n<h3>Praktick\u00fd p\u0159\u00edklad \u2013 da\u0148ov\u00fd re\u017eim u stravenkov\u00e9ho pau\u0161\u00e1lu<\/h3>\n<p><strong>Zam\u011bstnavatel poskytuje v\u00a0roce 2022 sv\u00fdm zam\u011bstnanc\u016fm p\u0159\u00edsp\u011bvek na stravov\u00e1n\u00ed ve v\u00fd\u0161i 70 K\u010d. Nyn\u00ed zva\u017euje, \u017ee by tento benefit nav\u00fd\u0161il na 100 K\u010d. Kolik si m\u016f\u017ee uplatnit firma do da\u0148ov\u00fdch n\u00e1klad\u016f? Bude zam\u011bstnanec n\u011bco zda\u0148ovat?<\/strong><\/p>\n<p>Stravenkov\u00fd pau\u0161\u00e1l ve v\u00fd\u0161i 70 K\u010d \u2013 maxim\u00e1ln\u00ed limit pro osvobozen\u00ed u zam\u011bstnance je 82,60 K\u010d. Zam\u011bstnanec tedy nic nedan\u00ed a u zam\u011bstnavatele se jedn\u00e1 pln\u011b o da\u0148ov\u00fd n\u00e1klad (p\u0159i spln\u011bn\u00ed dal\u0161\u00edch z\u00e1konem dan\u00fdch podm\u00ednek, jako je nap\u0159\u00edklad d\u00e9lka sm\u011bny).<\/p>\n<p>Stravenkov\u00fd pau\u0161\u00e1l ve v\u00fd\u0161i 100 K\u010d \u2013 maxim\u00e1ln\u00ed limit pro osvobozen\u00ed u zam\u011bstnance \u010din\u00ed 82,60 K\u010d, rozd\u00edl ve v\u00fd\u0161i 17,40 K\u010d bude podl\u00e9hat zdan\u011bn\u00ed, a to jak dan\u00ed z\u00a0p\u0159\u00edjm\u016f, tak pojistn\u00fdm odvod\u016fm. U zam\u011bstnavatele se bude jednat o da\u0148ov\u00fd n\u00e1klad ve v\u00fd\u0161i 100 K\u010d, za jeden takto poskytnut\u00fd p\u0159\u00edsp\u011bvek. Nezbytnou podm\u00ednkou je ale, zakotvit v\u00fd\u0161i tohoto p\u0159\u00edsp\u011bvku do vnit\u0159n\u00edho p\u0159edpisu zam\u011bstnavatele, pop\u0159\u00edpad\u011b do <a href=\"https:\/\/money.cz\/novinky-a-tipy\/mzdy-a-personalistika\/zalozeni-a-vznik-pracovniho-pomeru-jak-zbytecne-nechybovat\/\">pracovn\u00ed smlouvy<\/a> \u010di kolektivn\u00ed smlouvy.<\/p>\n<h2>Zm\u011bny sazeb z\u00e1kladn\u00edch n\u00e1hrad j\u00edzdn\u00edch v\u00fddaj\u016f<\/h2>\n<p>Od 1. 1. 2022 se tak\u00e9 nav\u00fd\u0161ily n\u00e1hrady v\u00a0souvislosti s pou\u017eit\u00edm vozidla pro slu\u017eebn\u00ed \u00fa\u010dely. Pouze u elektromobil\u016f do\u0161lo ke sn\u00ed\u017een\u00ed n\u00e1hrady za jednu kilowatthodinu.<\/p>\n<p>Zm\u011bny oproti roku 2021 zn\u00e1zor\u0148uje tabulka.<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td><strong>N\u00e1hrada za PHM<\/strong><\/td>\n<td><strong>2021<\/strong><\/td>\n<td><strong>2022<\/strong><\/td>\n<\/tr>\n<tr>\n<td><strong>pr\u016fm\u011brn\u00e1 cena<\/strong><\/td>\n<td><strong>\u00a7 158 odst. 3 ZP<\/strong><\/td>\n<td><strong>\u00a7 158 odst. 3 ZP<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>B 95<\/td>\n<td>33.8 K\u010d (do 18. 10. 2021 cena 27.80 K\u010d)<\/td>\n<td>37.10 K\u010d<\/td>\n<\/tr>\n<tr>\n<td>B 98<\/td>\n<td>31.50 K\u010d<\/td>\n<td>40.50 K\u010d<\/td>\n<\/tr>\n<tr>\n<td>nafta<\/td>\n<td>27.20 K\u010d<\/td>\n<td>36.10 K\u010d<\/td>\n<\/tr>\n<tr>\n<td>1 kWh elekt\u0159iny<\/td>\n<td>5.00 K\u010d<\/td>\n<td>4.10 K\u010d<\/td>\n<\/tr>\n<tr>\n<td><strong>N\u00e1hrada za 1 km<\/strong><\/td>\n<td><strong>2021<\/strong><\/td>\n<td><strong>2022<\/strong><\/td>\n<\/tr>\n<tr>\n<td><strong>z\u00e1kladn\u00ed n\u00e1hrada<\/strong><\/td>\n<td><strong>\u00a7 157 odst. 4 ZP<\/strong><\/td>\n<td><strong>\u00a7 157 odst. 4 ZP<\/strong><\/td>\n<\/tr>\n<tr>\n<td>silni\u010dn\u00ed motorov\u00e9 vozidlo<\/td>\n<td>4.40 K\u010d<\/td>\n<td>4.70 K\u010d<\/td>\n<\/tr>\n<tr>\n<td>p\u0159i pou\u017eit\u00ed p\u0159\u00edv\u011bsu<\/td>\n<td>nejm\u00e9n\u011b + 15%<\/td>\n<td>nejm\u00e9n\u011b + 15%<\/td>\n<\/tr>\n<tr>\n<td>jednostop\u00e9 vozidlo nebo t\u0159\u00edkolka<\/td>\n<td>1.20 K\u010d<\/td>\n<td>1.30 K\u010d<\/td>\n<\/tr>\n<tr>\n<td>n\u00e1kladn\u00ed vozidlo, autobus, traktor<\/td>\n<td>8.80 K\u010d<\/td>\n<td>9.40 K\u010d<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>V\u00fdpo\u010det cestovn\u00edch n\u00e1hrad bez uveden\u00ed spot\u0159eby PHM ve velk\u00e9m technick\u00e9m pr\u016fkazu<\/h2>\n<p>V\u00fdpo\u010det cestovn\u00edch n\u00e1hrad se prov\u00e1d\u00ed za pomoc\u00ed \u00fadaj\u016f uveden\u00fdch ve velk\u00e9m technick\u00e9m pr\u016fkazu. Pokud v\u0161ak ve velk\u00e9m TP nen\u00ed spot\u0159eba uvedena, m\u00e1me dv\u011b mo\u017enosti. V\u00a0prv\u00e9 \u0159ad\u011b se pr\u016fm\u011brn\u00e1 spot\u0159eba zji\u0161\u0165uje u v\u00fdrobce, nebo autorizovan\u00e9ho prodejce. Pokud by toto nebylo re\u00e1ln\u011b provediteln\u00e9, m\u016f\u017ee poplatn\u00edk vyu\u017e\u00edt tabulku z <strong>Pokynu GF\u0158 D-22<\/strong> (k z\u00e1konu o dan\u00edch z\u00a0p\u0159\u00edjm\u016f). Tyto \u00fadaje lze vyu\u017e\u00edt pouze u osobn\u00edch automobil\u016f a n\u00e1kladn\u00edch automobil\u016f typu N1.<\/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\/4377\">\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\/4377\">\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<h3>Praktick\u00fd p\u0159\u00edklad \u2013 v\u00fdpo\u010det cestovn\u00edch n\u00e1hrad bez poskytnut\u00fdch \u00fadaj\u016f z velk\u00e9ho technick\u00e9ho pr\u016fkazu<\/h3>\n<p><strong>Zam\u011bstnavatel vyslal v\u00a0lednu 2022 pana Nov\u00e1\u010dka na pracovn\u00ed cestu z\u00a0Brna do Prahy a zp\u011bt. Jako dopravn\u00ed prost\u0159edek odsouhlasil zam\u011bstnavatel osobn\u00ed vozidlo \u201ezam\u011bstnance\u201c. Pan Nov\u00e1\u010dek v\u0161ak \u017e\u00e1dn\u00e9 auto nevlastn\u00ed a tak si zap\u016fj\u010dil na tuto slu\u017eebn\u00ed cestu vozidlo sv\u00e9ho tch\u00e1na. P\u0159i vy\u00fa\u010dtov\u00e1n\u00ed pracovn\u00ed cesty uvedl SPZ vozidla, 550 ujet\u00fdch kilometr\u016f, palivo benz\u00edn 95 a dobu str\u00e1venou na pracovn\u00ed cest\u011b 8 hodin. Doklad o n\u00e1kupu PHM ani velk\u00fd technick\u00fd pr\u016fkaz zam\u011bstnavateli nep\u0159edlo\u017eil. Jak bude \u00fa\u010detn\u00ed p\u0159i v\u00fdpo\u010dtu cestovn\u00edch n\u00e1hrad postupovat? Zam\u011bstnavatel \u017e\u00e1dn\u00fd vnit\u0159n\u00ed p\u0159edpis pro v\u00fd\u0161i cestovn\u00edch n\u00e1hrad nezpracoval. <\/strong><\/p>\n<p>P\u0159i v\u00fdpo\u010dtu cestovn\u00edch n\u00e1hrad u zam\u011bstnanc\u016f nezkoum\u00e1me vlastnictv\u00ed vozidla, kter\u00e9 bylo pou\u017eito na pracovn\u00ed cestu. Snad jen pro \u00fa\u010dely <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/silnicni-dan-kdy-ji-musite-platit-a-jak-se-pocita\/\">silni\u010dn\u00ed dan\u011b<\/a>, zda ji\u017e nevznikla povinnost platit tuto da\u0148 jin\u00e9mu poplatn\u00edkovi.<\/p>\n<p>V\u00fdpo\u010det cestovn\u00edch n\u00e1hrad provedeme n\u00e1sledovn\u011b:<\/p>\n<p>Po\u010det ujet\u00fdch kilometr\u016f: 550<\/p>\n<p>Pr\u016fm\u011brn\u00e1 cena PHM za 1 litr: 37,10 K\u010d<\/p>\n<p><a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/amortizace-odectete-si-dani-opotrebeni-vozidla\/\">Amortizace vozidla<\/a> za 1km: 4,70 K\u010d<\/p>\n<p>Spot\u0159eba dle Pokynu D-22 (viz tabulka v\u00fd\u0161e): 6,7 l\/100 km<\/p>\n<p>N\u00e1hrada PHM za 1 km: cena PHM 37,10 K\u010d * spot\u0159eba 6,7 \/ 100 = 2,49 K\u010d<\/p>\n<p>N\u00e1hrada PHM za 550 km: 1 369,50 K\u010d<\/p>\n<p>Amortizace za 550 km: 2 585 K\u010d<\/p>\n<p>N\u00e1hrady za pou\u017eit\u00ed vozidla celkem: 3 954,50 K\u010d<\/p>\n<p>Tuzemsk\u00e9 stravn\u00e9 (5-12hod): 99 K\u010d<\/p>\n<p>Vzhledem k\u00a0tomu, \u017ee zam\u011bstnavatel nestanovil vnit\u0159n\u00edm p\u0159edpisem v\u00fd\u0161i stravn\u00e9ho pro rok 2022, n\u00e1le\u017e\u00ed zam\u011bstnanci v\u017edy alespo\u0148 minim\u00e1ln\u00ed hodnota ur\u010den\u00e1 z\u00e1kon\u00edkem pr\u00e1ce, v\u00a0tomto p\u0159\u00edpad\u011b 99 K\u010d.<\/p>\n<p>Pokud za\u0161le zam\u011bstnavatel cestovn\u00ed n\u00e1hrady na \u00fa\u010det zam\u011bstnance, bude v\u00fd\u0161e n\u00e1hrad \u010dinit 4053,50 K\u010d.<\/p>\n<p>P\u0159i v\u00fdplat\u011b v\u00a0hotovosti zaokrouhlujeme celkovou n\u00e1hradu ne matematicky na cel\u00e9 koruny nahoru, zam\u011bstnanec tedy obdr\u017e\u00ed \u010d\u00e1stku 4 054 K\u010d.<\/p>\n<p>V \u00fa\u010detn\u00edm syst\u00e9mu Money S3 je p\u0159ipraven modul <a href=\"https:\/\/money.cz\/vlastnosti\/kniha-jizd-a-cestovni-nahrady-s3\/\">Kniha j\u00edzd a cestovn\u00ed n\u00e1hrady<\/a>, kter\u00fd pom\u016f\u017ee vy\u0159e\u0161it pl\u00e1nov\u00e1n\u00ed cest a vystavit cestovn\u00ed p\u0159\u00edkazy. Vyzkou\u0161et si m\u016f\u017eete <a href=\"https:\/\/money.cz\/cenik-s3\/vyzkouset-money-s3\/\">\u00fa\u010detn\u00ed syst\u00e9m bezplatn\u011b<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Zm\u011bny sazeb u tuzemsk\u00e9ho stravn\u00e9ho N\u00e1hradu v\u00fddaj\u016f v\u00a0souvislosti s\u00a0pracovn\u00ed cestou zam\u011bstnance a v\u00fd\u0161i stravn\u00e9ho zakotvuje ve sv\u00fdch ustanoven\u00edch z\u00e1kon\u00edk pr\u00e1ce (d\u00e1le jen ZP), konkr\u00e9tn\u011b \u00a7176. &#8230;<\/p>\n","protected":false},"author":10,"featured_media":4379,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[17,21],"tags":[76,275,199],"class_list":["post-4377","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-mzdy-a-personalistika","category-pracovnepravni-vztahy","tag-cestovni-nahrady","tag-stravne","tag-zakonik-prace"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/4377","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\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=4377"}],"version-history":[{"count":7,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/4377\/revisions"}],"predecessor-version":[{"id":8122,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/4377\/revisions\/8122"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/4379"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=4377"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=4377"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=4377"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}