{"id":531,"date":"2016-01-13T22:00:00","date_gmt":"2016-01-13T22:00:00","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/zmeny-v-sazbach-pro-poskytovani-cestovnich-nahrad-v-roce-2016\/"},"modified":"2023-02-01T15:08:50","modified_gmt":"2023-02-01T14:08:50","slug":"zmeny-v-sazbach-pro-poskytovani-cestovnich-nahrad-v-roce-2016","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/zmeny-v-sazbach-pro-poskytovani-cestovnich-nahrad-v-roce-2016\/","title":{"rendered":"Zm\u011bny v sazb\u00e1ch pro poskytov\u00e1n\u00ed cestovn\u00edch n\u00e1hrad v roce 2016"},"content":{"rendered":"

Stejn\u011b jako ka\u017ed\u00fd rok tak tak\u00e9 letos doch\u00e1z\u00ed od 1. ledna 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 2016. Letos nav\u00edc do\u0161lo ke zm\u011bn\u011b v sazb\u011b z\u00e1kladn\u00ed n\u00e1hrady za pou\u017eit\u00ed silni\u010dn\u00edch motorov\u00fdch vozidel.<\/p>\n

<\/p>\n

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

Od 1. ledna 2016 byla zru\u0161ena vyhl\u00e1\u0161ka \u010d. 328\/2014 Sb., kter\u00e1 ur\u010dovala sazby pro rok 2015. Pro leto\u0161n\u00ed rok je \u00fa\u010dinn\u00e1 vyhl\u00e1\u0161ka \u010d. 385\/2015 Sb. <\/p>\n

U osobn\u00edch silni\u010dn\u00edch motorov\u00fdch vozidel doch\u00e1z\u00ed po dvou letech ke zv\u00fd\u0161en\u00ed sazby z\u00e1kladn\u00ed n\u00e1hrady a to z p\u016fvodn\u00edch 3,70 K\u010d na 3,80 K\u010d za 1 km j\u00edzdy. Naopak u jednostop\u00fdch vozidel a t\u0159\u00edkolek nedo\u0161lo ke zm\u011bn\u011b, st\u00e1le z\u016fst\u00e1v\u00e1 1,00 K\u010d za 1 km j\u00edzdy.<\/p>\n

Od nov\u00e9ho roku doch\u00e1z\u00ed k m\u00edrn\u00e9mu zv\u00fd\u0161en\u00ed tuzemsk\u00e9ho stravn\u00e9ho (o 1 a\u017e 3 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

K nejv\u00fdznamn\u011bj\u0161\u00edm meziro\u010dn\u00edm zm\u011bn\u00e1m doch\u00e1z\u00ed u pr\u016fm\u011brn\u00fdch cen pohonn\u00fdch hmot. Oproti roku 2015 jsou pr\u016fm\u011brn\u00e9 ceny pohonn\u00fdch hmot stanoveny v\u00fdrazn\u011b n\u00ed\u017ee a to v rozmez\u00ed od 5,30 K\u010d a\u017e 6,60 K\u010d za 1 litr. <\/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<\/strong>,<\/li>\n
  2. osobn\u00edch silni\u010dn\u00edch motorov\u00fdch vozidel 3,80 K\u010d.<\/strong><\/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. 70 K\u010d<\/strong>, trv\u00e1-li pracovn\u00ed cesta 5 a\u017e 12 hodin,<\/li>\n
    2. 106 K\u010d<\/strong>, trv\u00e1-li pracovn\u00ed cesta d\u00e9le ne\u017e 12 hodin, nejd\u00e9le v\u0161ak 18 hodin,<\/li>\n
    3. 166 K\u010d<\/strong>, 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\u0159esahuje zm\u00edn\u011bnou hranici, bude na stran\u011b zam\u011bstnanc\u016f podl\u00e9hat jak dani z p\u0159\u00edjm\u016f fyzick\u00fdch osob ze z\u00e1visl\u00e9 \u010dinnosti 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. 70 K\u010d a\u017e 83 K\u010d<\/strong>, trv\u00e1-li pracovn\u00ed cesta 5 a\u017e 12 hodin,<\/li>\n
      2. 106 K\u010d a\u017e 127 K\u010d<\/strong>, trv\u00e1-li pracovn\u00ed cesta d\u00e9le ne\u017e 12 hodin, nejd\u00e9le v\u0161ak 18 hodin,<\/li>\n
      3. 166 K\u010d a\u017e 198 K\u010d<\/strong>, 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. 29,70 K\u010d<\/strong> u benzinu automobilov\u00e9ho 95 oktan\u016f,<\/li>\n
        2. 33,00 K\u010d<\/strong> u benzinu automobilov\u00e9ho 98 oktan\u016f,<\/li>\n
        3. 29,50 K\u010d<\/strong> u motorov\u00e9 nafty.<\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"

          Stejn\u011b jako ka\u017ed\u00fd rok tak tak\u00e9 letos doch\u00e1z\u00ed od 1. ledna 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 …<\/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-531","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\/531","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=531"}],"version-history":[{"count":2,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/531\/revisions"}],"predecessor-version":[{"id":5472,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/531\/revisions\/5472"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=531"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=531"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=531"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}