{"id":590,"date":"2016-09-05T20:00:00","date_gmt":"2016-09-05T20:00:00","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/vztah-mista-vykonu-prace-pravidelneho-pracoviste-pro-ucely-cestovnich-nahrad\/"},"modified":"2023-02-01T15:08:43","modified_gmt":"2023-02-01T14:08:43","slug":"vztah-mista-vykonu-prace-pravidelneho-pracoviste-pro-ucely-cestovnich-nahrad","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/vztah-mista-vykonu-prace-pravidelneho-pracoviste-pro-ucely-cestovnich-nahrad\/","title":{"rendered":"Vztah m\u00edsta v\u00fdkonu pr\u00e1ce a pravideln\u00e9ho pracovi\u0161t\u011b pro \u00fa\u010dely cestovn\u00edch n\u00e1hrad"},"content":{"rendered":"

Spr\u00e1vn\u011b vyplacen\u00e9 cestovn\u00ed n\u00e1hrady jsou d\u016fle\u017eit\u00e9 nejenom pro zam\u011bstnavatele a samotn\u00e9 zam\u011bstnance, ale je pot\u0159eba si uv\u011bdomit, \u017ee cestovn\u00ed n\u00e1hrady n\u00e1sledn\u011b m\u016f\u017eou podl\u00e9hat kontrole jak ze strany finan\u010dn\u00edho \u00fa\u0159adu tak tak\u00e9 inspektor\u00e1tu pr\u00e1ce. Co se rozum\u00ed pracovn\u00ed cestou a jak\u00fd je vztah mezi m\u00edstem v\u00fdkonu pr\u00e1ce a pravideln\u00fdm pracovi\u0161t\u011bm se zab\u00fdv\u00e1 n\u00e1sleduj\u00edc\u00ed \u010dl\u00e1nek.<\/strong><\/p>\n

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

Podle z\u00e1kona \u010d. 262\/2006 Sb., z\u00e1kon\u00edk pr\u00e1ce, ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f (d\u00e1le jen \u201eZP\u201c), vznik\u00e1 zam\u011bstnavateli povinnost sv\u00e9mu zam\u011bstnanci za ur\u010dit\u00fdch podm\u00ednek vypl\u00e1cet cestovn\u00ed n\u00e1hrady. Cestovn\u00ed n\u00e1hrady<\/strong> jsou vypl\u00e1ceny zam\u011bstnanc\u016fm jako n\u00e1hrada za jimi vynalo\u017een\u00e9 v\u00fddaje mimo jin\u00e9 p\u0159i pracovn\u00ed cest\u011b a p\u0159i cest\u011b mimo pravideln\u00e9 pracovi\u0161t\u011b<\/strong>. <\/p>\n

Pracovn\u00ed cesta a m\u00edsto v\u00fdkonu pr\u00e1ce<\/h2>\n

Pracovn\u00ed cestou<\/strong> se podle ZP rozum\u00ed \u010dasov\u011b omezen\u00e9 vysl\u00e1n\u00ed zam\u011bstnance zam\u011bstnavatelem k v\u00fdkonu pr\u00e1ce mimo sjednan\u00e9 m\u00edsto v\u00fdkonu pr\u00e1ce<\/strong>. Zam\u011bstnavatel m\u016f\u017ee vyslat zam\u011bstnance na dobu nezbytn\u00e9 pot\u0159eby na pracovn\u00ed cestu jen na z\u00e1klad\u011b dohody s n\u00edm. Zam\u011bstnanec na pracovn\u00ed cest\u011b kon\u00e1 pr\u00e1ci podle pokyn\u016f vedouc\u00edho zam\u011bstnance, kter\u00fd ho na pracovn\u00ed cestu vyslal. <\/p>\n

V ka\u017ed\u00e9 pracovn\u00ed smlouv\u011b mus\u00ed b\u00fdt sjedn\u00e1no m\u00edsto v\u00fdkonu pr\u00e1ce, pop\u0159. v\u00edce m\u00edst v\u00fdkonu pr\u00e1ce. M\u00edsto v\u00fdkonu pr\u00e1ce je povinnou n\u00e1le\u017eitost\u00ed pracovn\u00ed smlouvy<\/strong>. <\/p>\n

Pravideln\u00e9 pracovi\u0161t\u011b<\/h2>\n

Naproti tomu pravideln\u00e9 pracovi\u0161t\u011b pro \u00fa\u010dely poskytov\u00e1n\u00ed cestovn\u00edch n\u00e1hrad povinnou n\u00e1le\u017eitost\u00ed pracovn\u00ed smlouvy nen\u00ed<\/strong>. V ZP je uvedeno, \u017ee pokud nen\u00ed v pracovn\u00ed smlouv\u011b sjedn\u00e1no pravideln\u00e9 pracovi\u0161t\u011b<\/strong> pro \u00fa\u010dely poskytov\u00e1n\u00ed cestovn\u00edch n\u00e1hrad, plat\u00ed z\u00e1sada, \u017ee pravideln\u00fdm pracovi\u0161t\u011bm je m\u00edsto v\u00fdkonu pr\u00e1ce sjednan\u00e9 v pracovn\u00ed smlouv\u011b<\/strong>. Pokud je v\u0161ak m\u00edsto v\u00fdkonu pr\u00e1ce sjedn\u00e1no \u0161\u00ed\u0159eji ne\u017e \u00fazem\u00ed jedn\u00e9 obce, pova\u017euje se za pravideln\u00e9 pracovi\u0161t\u011b obec, ve kter\u00e9 nej\u010dast\u011bji pracovn\u00ed cesty za\u010d\u00ednaj\u00ed.<\/p>\n

P\u0159\u00edklad<\/h3>\n

Uve\u010fme si v\u00fd\u0161e popsan\u00e9 na p\u0159\u00edkladu. Zam\u011bstnanec \u2013 obchodn\u00ed z\u00e1stupce \u2013 m\u00e1 v pracovn\u00ed smlouv\u011b sjedn\u00e1no jako m\u00edsto v\u00fdkonu pr\u00e1ce \u00fazem\u00ed Jihomoravsk\u00e9ho kraje s t\u00edm, \u017ee pracovn\u00ed cesty za\u010d\u00ednaj\u00ed v Brn\u011b. Pravideln\u00e9 pracovi\u0161t\u011b pro \u00fa\u010dely cestovn\u00edch n\u00e1hrad ve smlouv\u011b sjedn\u00e1no nem\u00e1.<\/p>\n

    \n
  • \n Varianta A<\/strong><\/p>\n

    Pokud zam\u011bstnanec vykov\u00e1v\u00e1 svoji pr\u00e1ci pouze v teritoriu m\u011bsta Brna, nen\u00ed na pracovn\u00ed cest\u011b ani na cest\u011b mimo pravideln\u00e9 pracovi\u0161t\u011b \u2013 cestovn\u00ed n\u00e1hrada mu nep\u0159\u00edslu\u0161\u00ed.<\/p>\n<\/li>\n

  • \n Varianta B<\/strong><\/p>\n

    Jedn\u00e1n\u00ed se z\u00e1kazn\u00edky prob\u00edh\u00e1 na \u00fazem\u00ed Jihomoravsk\u00e9ho kraje mimo m\u011bsto Brno. Zam\u011bstnanec sice nen\u00ed na pracovn\u00ed cest\u011b, nebo\u0165 vykon\u00e1van\u00e1 pr\u00e1ce se odehr\u00e1v\u00e1 ve sjednan\u00e9m m\u00edst\u011b v\u00fdkonu pr\u00e1ce. <\/p>\n

    Cestovn\u00ed n\u00e1hrady mu v\u0161ak p\u0159esto n\u00e1le\u017e\u00ed, proto\u017ee zam\u011bstnanec je na cest\u011b mimo pravideln\u00e9 pracovi\u0161t\u011b, kter\u00fdm je v tomto p\u0159\u00edpad\u011b Brno. <\/p>\n<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"

    Spr\u00e1vn\u011b vyplacen\u00e9 cestovn\u00ed n\u00e1hrady jsou d\u016fle\u017eit\u00e9 nejenom pro zam\u011bstnavatele a samotn\u00e9 zam\u011bstnance, ale je pot\u0159eba si uv\u011bdomit, \u017ee cestovn\u00ed n\u00e1hrady n\u00e1sledn\u011b m\u016f\u017eou podl\u00e9hat kontrole jak …<\/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":[76,64],"class_list":["post-590","post","type-post","status-publish","format-standard","hentry","category-dan-z-prijmu-fyzickych-osob","category-dane","tag-cestovni-nahrady","tag-dan-z-prijmu"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/590","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=590"}],"version-history":[{"count":2,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/590\/revisions"}],"predecessor-version":[{"id":5503,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/590\/revisions\/5503"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=590"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=590"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=590"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}