{"id":465,"date":"2015-06-30T20:00:00","date_gmt":"2015-06-30T20:00:00","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/poskytnuti-prispevku-zamestnanci-na-rekreaci\/"},"modified":"2023-02-01T15:09:55","modified_gmt":"2023-02-01T14:09:55","slug":"poskytnuti-prispevku-zamestnanci-na-rekreaci","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/mzdy-a-personalistika\/poskytnuti-prispevku-zamestnanci-na-rekreaci\/","title":{"rendered":"Poskytnut\u00ed p\u0159\u00edsp\u011bvku zam\u011bstnanci na rekreaci"},"content":{"rendered":"<p><strong>S p\u0159ich\u00e1zej\u00edc\u00edmi pr\u00e1zdninami a letn\u00edmi dovolen\u00fdmi mo\u017en\u00e1 n\u011bkte\u0159\u00ed zam\u011bstnavatel\u00e9 budou \u0159e\u0161it, jak\u00fdm zp\u016fsobem mohou sv\u00fdm zam\u011bstnanc\u016fm p\u0159isp\u011bt na jejich rekreaci.<\/strong><\/p>\n<p><!--more--><\/p>\n<p style=\"text-align: left;\"><strong>Autor: <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>Standardn\u011b plat\u00ed, \u017ee ka\u017ed\u00e9 pln\u011bn\u00ed, kter\u00e9 poskytuje zam\u011bstnavatel sv\u00fdm zam\u011bstnanc\u016fm ze z\u00e1visl\u00e9 \u010dinnosti, podl\u00e9h\u00e1 u zam\u011bstnanc\u016f zdan\u011bn\u00ed a odvod\u016fm zdravotn\u00edho a soci\u00e1ln\u00edho poji\u0161t\u011bn\u00ed. N\u011bkter\u00e1 pln\u011bn\u00ed v\u0161ak u zam\u011bstnanc\u016f nejsou p\u0159edm\u011btem dan\u011b z p\u0159\u00edjm\u016f ze z\u00e1visl\u00e9 \u010dinnosti (nap\u0159. n\u00e1hrady cestovn\u00edch v\u00fddaj\u016f \u010di hodnota osobn\u00edch ochrann\u00fdch pracovn\u00edch prost\u0159edk\u016f) nebo jsou od t\u00e9to dan\u011b osvobozen\u00e9. Pr\u00e1v\u011b do kategorie osvobozen\u00fdch p\u0159\u00edjm\u016f ze z\u00e1visl\u00e9 \u010dinnosti pat\u0159\u00ed p\u0159\u00edsp\u011bvky zam\u011bstnanci na rekreaci.<\/p>\n<p>Aby byl tento p\u0159\u00edsp\u011bvek u zam\u011bstnance osvobozen, mus\u00ed b\u00fdt spln\u011bny z\u00e1konn\u00e9 podm\u00ednky uveden\u00e9 v \u00a76 odst. 9 ZDP, kter\u00e9 jsou n\u00e1sleduj\u00edc\u00ed:<\/p>\n<ul>\n<li>mus\u00ed se jednat o <strong>nepen\u011b\u017en\u00ed pln\u011bn\u00ed<\/strong>, <\/li>\n<li>mus\u00ed se jednat o p\u0159\u00edsp\u011bvek z FKSP, ze soci\u00e1ln\u00edho fondu, ze zisku (p\u0159\u00edjmu) po jeho zdan\u011bn\u00ed anebo se mus\u00ed jednat o p\u0159\u00edsp\u011bvek, o kter\u00e9m je \u00fa\u010dtov\u00e1no <strong>na vrub neda\u0148ov\u00fdch n\u00e1klad\u016f<\/strong>,<\/li>\n<li>mus\u00ed se jednat se o p\u0159\u00edsp\u011bvek ve <strong>form\u011b pou\u017eit\u00ed zdravotnick\u00fdch, vzd\u011bl\u00e1vac\u00edch, rekrea\u010dn\u00edch, t\u011blov\u00fdchovn\u00fdch a sportovn\u00edch za\u0159\u00edzen\u00ed<\/strong>.<\/li>\n<\/ul>\n<p>Posledn\u00edm omezen\u00edm u rekreac\u00ed a z\u00e1jezd\u016f je \u010d\u00e1stka nepen\u011b\u017en\u00edho pln\u011bn\u00ed \u2013 osvobozeno je <strong>nejv\u00fd\u0161e 20 000 K\u010d za zda\u0148ovac\u00ed obdob\u00ed<\/strong>.<\/p>\n<p>ZDP d\u00e1le stanov\u00ed, \u017ee obdobn\u011b se pohl\u00ed\u017e\u00ed tak\u00e9 na p\u0159\u00edsp\u011bvky pro rodinn\u00e9 p\u0159\u00edslu\u0161n\u00edky zam\u011bstnance. Podle Pokynu GF\u0158 D-22 se za rodinn\u00e9 p\u0159\u00edslu\u0161n\u00edky zam\u011bstnance pova\u017euj\u00ed osoby:<\/p>\n<ul>\n<li>v p\u0159\u00edbuzensk\u00e9m vztahu,<\/li>\n<li>v man\u017eelsk\u00e9m svazku,<\/li>\n<li>ale i nap\u0159. zalo\u017een\u00e9 na faktick\u00e9m sou\u017eit\u00ed.<\/li>\n<\/ul>\n<p>Pokud by nebyly spln\u011bny podm\u00ednky pro osvobozen\u00ed p\u0159\u00edsp\u011bvku na rekreaci, tak by toto pln\u011bn\u00ed podl\u00e9halo nejenom zdan\u011bn\u00ed dan\u00ed z p\u0159\u00edjm\u016f ze z\u00e1visl\u00e9 \u010dinnosti ale tak\u00e9 pojistn\u00e9mu. T\u00edmto by p\u0159\u00edsp\u011bvek samoz\u0159ejm\u011b ztratil v\u00fdhodu oproti standardn\u00ed mzd\u011b. <\/p>\n","protected":false},"excerpt":{"rendered":"<p>S p\u0159ich\u00e1zej\u00edc\u00edmi pr\u00e1zdninami a letn\u00edmi dovolen\u00fdmi mo\u017en\u00e1 n\u011bkte\u0159\u00ed zam\u011bstnavatel\u00e9 budou \u0159e\u0161it, jak\u00fdm zp\u016fsobem mohou sv\u00fdm zam\u011bstnanc\u016fm p\u0159isp\u011bt na jejich rekreaci.<\/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":[33,17],"tags":[128],"class_list":["post-465","post","type-post","status-publish","format-standard","hentry","category-motivace-a-benefity","category-mzdy-a-personalistika","tag-zamestnanecke-benefity"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/465","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=465"}],"version-history":[{"count":2,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/465\/revisions"}],"predecessor-version":[{"id":5444,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/465\/revisions\/5444"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=465"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=465"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=465"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}