{"id":6195,"date":"2023-07-26T17:42:55","date_gmt":"2023-07-26T15:42:55","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=6195"},"modified":"2024-07-09T16:42:14","modified_gmt":"2024-07-09T14:42:14","slug":"cestovni-nahrady-2022-kolik-zaplatite-kdyz-zamestnance-vyslete-na-sluzebni-cestu","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/mzdy-a-personalistika\/cestovni-nahrady-2022-kolik-zaplatite-kdyz-zamestnance-vyslete-na-sluzebni-cestu\/","title":{"rendered":"Cestovn\u00ed n\u00e1hrady: kolik zaplat\u00edte, kdy\u017e zam\u011bstnance vy\u0161lete na slu\u017eebn\u00ed cestu"},"content":{"rendered":"<p>V roce 2024 se podle <a href=\"https:\/\/www.mpsv.cz\/documents\/20142\/977760\/6.%29+Vyhl%C3%A1%C5%A1ka+%C4%8D.+398_2023+Sb..pdf\/a8834eda-f22b-b2c2-b1be-ecfa716610cc\" target=\"_blank\" rel=\"noopener\">vyhl\u00e1\u0161ky<\/a> zvy\u0161uj\u00ed sazby za diety, naopak klesaj\u00ed pr\u016fm\u011brn\u00e9 ceny pohonn\u00fdch hmot.<\/p>\n<p>Cestovn\u00ed n\u00e1hrady (hovorov\u011b ces\u0165\u00e1ky) zahrnuj\u00ed:<\/p>\n<ul>\n<li>stravn\u00e9,<\/li>\n<li>v\u00fddaje na pou\u017eit\u00ed vlastn\u00edho vozidla zam\u011bstnance,<\/li>\n<li>n\u00e1kup pohonn\u00fdch hmot,<\/li>\n<li>kapesn\u00e9 (nepovinn\u00e9),<\/li>\n<li>dal\u0161\u00ed nutn\u00e9 v\u00fddaje dolo\u017een\u00e9 dokladem o zaplacen\u00ed (nap\u0159. ubytov\u00e1n\u00ed, doprava hromadn\u00fdmi prost\u0159edky).<\/li>\n<\/ul>\n<h2>Propla\u0165te j\u00edzdn\u00ed v\u00fddaje<\/h2>\n<p>Kdy\u017e zam\u011bstnanec na pracovn\u00ed cestu vyraz\u00ed<strong> vlastn\u00edm autem<\/strong>, m\u00e1 od v\u00e1s n\u00e1rok na z\u00e1kladn\u00ed n\u00e1hradu za ka\u017ed\u00fd 1 km j\u00edzdy, kter\u00e1 v roce 2024 \u010din\u00ed<strong> 5,60 K\u010d<\/strong>.<\/p>\n<p><strong>Dvojn\u00e1sobn\u00e1 z\u00e1kladn\u00ed n\u00e1hrada (nejm\u00e9n\u011b 11,20 K\u010d)<\/strong> mu p\u0159\u00edslu\u0161\u00ed u pou\u017eit\u00ed vlastn\u00edch:<\/p>\n<ul>\n<li>n\u00e1kladn\u00edch automobil\u016f,<\/li>\n<li>autobus\u016f<\/li>\n<li>nebo traktor\u016f.<\/li>\n<\/ul>\n<p>Pokud pracovn\u00edk cestuje na <strong>motocyklu, jin\u00e9m jednostop\u00e9m vozidle<\/strong> nebo na t\u0159\u00edkolce, n\u00e1hrada za 1 km j\u00edzdy je 1,50 K\u010d.<\/p>\n<p>Krom\u011b toho m\u00e1te povinnost mu poskytnout n\u00e1hradu v\u00fddaj\u016f za <strong>spot\u0159ebovanou pohonnou hmotu<\/strong>. O vyplacen\u00ed v\u00e1s pracovn\u00edk m\u016f\u017ee po\u017e\u00e1dat 2 zp\u016fsoby.<\/p>\n<h3>1. Podle \u00fa\u010dtenky<\/h3>\n<p>Zam\u011bstnanec v\u00e1m po n\u00e1vratu ze slu\u017eebn\u00ed cesty <strong>p\u0159edlo\u017e\u00ed \u00fa\u010dtenku z n\u00e1kupu <\/strong>pohonn\u00fdch hmot.<\/p>\n<p>V tomto p\u0159\u00edpad\u011b mu proplat\u00edte pohonn\u00e9 hmoty v cen\u00e1ch, za jak\u00e9 je <strong>skute\u010dn\u011b zakoupil<\/strong>. Pokud tankoval v\u00edckr\u00e1t, cenu p\u0159i stanoven\u00ed cestovn\u00ed n\u00e1hrady ur\u010d\u00edte aritmetick\u00fdm pr\u016fm\u011brem.<\/p>\n<h3>2. Podle vyhl\u00e1\u0161ky<\/h3>\n<p>Pro ur\u010den\u00ed v\u00fd\u0161e n\u00e1hrady pou\u017eijete <strong>pr\u016fm\u011brnou cenu pohonn\u00e9 hmoty na 1 litr<\/strong>. Pro rok 2024 je z\u00e1konem stanovena n\u00e1sledovn\u011b:<\/p>\n<ul>\n<li>benz\u00edn s oktanov\u00fdm \u010d\u00edslem 95 \u2013 38,20 K\u010d za litr,<\/li>\n<li>benz\u00edn s oktanov\u00fdm \u010d\u00edslem 98 \u2013 42,60 K\u010d za litr,<\/li>\n<li>motorov\u00e1 nafta \u2013 38,70 K\u010d za litr,<\/li>\n<li>elekt\u0159ina \u2013 7,70 K\u010d za kilowatthodinu.<\/li>\n<\/ul>\n<p>Cenu pohonn\u00e9 hmoty vyn\u00e1sobte spot\u0159ebou uvedenou v technick\u00e9m pr\u016fkazu pou\u017eit\u00e9ho vozidla a po\u010dtem najet\u00fdch kilometr\u016f. Podle toho ur\u010d\u00edte n\u00e1hradu za celou slu\u017eebn\u00ed cestu.<\/p>\n<p>P\u0159i v\u00fdpo\u010dtu n\u00e1hrady za spot\u0159ebovan\u00e9 pohonn\u00e9 hmoty <strong>u auta, kter\u00e9 jezd\u00ed na LPG<\/strong>, mno\u017estv\u00ed spot\u0159ebovan\u00e9ho paliva (dle technick\u00e9ho pr\u016fkazu vozidla) vyn\u00e1sobte cenou paliva (dle dolo\u017een\u00e9ho dokladu o n\u00e1kupu).<\/p>\n<h2>Stravn\u00e9 na pracovn\u00edch cest\u00e1ch v \u010cR<\/h2>\n<p>Pen\u00edze, kter\u00e9 od v\u00e1s zam\u011bstnanec obdr\u017e\u00ed na stravov\u00e1n\u00ed b\u011bhem pracovn\u00ed cesty, se ur\u010duj\u00ed podle v\u00fd\u0161e z\u00e1kladn\u00ed denn\u00ed sazby stanoven\u00e9 vyhl\u00e1\u0161kou.<\/p>\n<figure id=\"attachment_6197\" aria-describedby=\"caption-attachment-6197\" style=\"width: 1024px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-large wp-image-6197\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/05\/briana-tozour-rUXh5USKfUQ-unsplash-1024x683.jpg\" alt=\"\" width=\"1024\" height=\"683\" srcset=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/05\/briana-tozour-rUXh5USKfUQ-unsplash-1024x683.jpg 1024w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/05\/briana-tozour-rUXh5USKfUQ-unsplash-300x200.jpg 300w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/05\/briana-tozour-rUXh5USKfUQ-unsplash-150x100.jpg 150w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/05\/briana-tozour-rUXh5USKfUQ-unsplash-768x512.jpg 768w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/05\/briana-tozour-rUXh5USKfUQ-unsplash-1536x1024.jpg 1536w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/05\/briana-tozour-rUXh5USKfUQ-unsplash.jpg 1920w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption id=\"caption-attachment-6197\" class=\"wp-caption-text\">Aby zam\u011bstnanec na stravn\u00e9 z\u00edskal pr\u00e1vo, mus\u00ed na slu\u017eebn\u00ed cest\u011b str\u00e1vit d\u00e9le ne\u017e 5 hodin. V\u00fd\u0161e stravn\u00e9ho se pak odv\u00edj\u00ed podle d\u00e9lky slu\u017eebn\u00ed cesty a sektoru, ve kter\u00e9m pracuje.<\/figcaption><\/figure>\n<h3>Stravn\u00e9 pro priv\u00e1tn\u00ed sektor<\/h3>\n<p>Za ka\u017ed\u00fd kalend\u00e1\u0159n\u00ed den pracovn\u00ed cesty zam\u011bstnanci v soukrom\u00e9 sf\u00e9\u0159e vznik\u00e1 n\u00e1rok na stravn\u00e9 podle\u00a0<a href=\"https:\/\/www.zakonyprolidi.cz\/cs\/2006-262\/#p163\" target=\"_blank\" rel=\"noopener\">\u00a7 163 odst. 1 z\u00e1kon\u00edku pr\u00e1ce<\/a> nejm\u00e9n\u011b ve v\u00fd\u0161i (dle platn\u00e9 prov\u00e1d\u011bc\u00ed vyhl\u00e1\u0161ky):<\/p>\n<ul>\n<li><strong>140 K\u010d<\/strong> p\u0159i pracovn\u00ed cest\u011b, kter\u00e1 trv\u00e1<strong> 5 a\u017e 12 hodin<\/strong>,<\/li>\n<li><strong>212 K\u010d<\/strong> p\u0159i pracovn\u00ed cest\u011b, kter\u00e1 trv\u00e1 <strong>12 a\u017e 18 hodin<\/strong>,<\/li>\n<li><strong>333 K\u010d<\/strong> p\u0159i pracovn\u00ed cest\u011b, kter\u00e1 trv\u00e1 <strong>d\u00e9le ne\u017e 18 hodin<\/strong>.<\/li>\n<\/ul>\n<p>Sazby sv\u00fdm zam\u011bstnanc\u016fm m\u016f\u017eete <strong>libovoln\u011b nav\u00fd\u0161it<\/strong> v r\u00e1mci ustanoven\u00ed nap\u0159\u00edklad v pracovn\u00ed smlouv\u011b.<\/p>\n<h3>Stravn\u00e9 pro ve\u0159ejn\u00fd sektor<\/h3>\n<p>Za ka\u017ed\u00fd kalend\u00e1\u0159n\u00ed den pracovn\u00ed cesty p\u0159\u00edslu\u0161\u00ed zam\u011bstnanc\u016fm ve st\u00e1tn\u00ed a p\u0159\u00edsp\u011bvkov\u00e9 sf\u00e9\u0159e stravn\u00e9 ve v\u00fd\u0161i:<\/p>\n<ul>\n<li><strong>140 K\u010d a\u017e 166 K\u010d<\/strong> p\u0159i pracovn\u00ed cest\u011b, kter\u00e1 trv\u00e1 <strong>5 a\u017e 12 hodin<\/strong>,<\/li>\n<li><strong>212 K\u010d a\u017e 256 K\u010d <\/strong>p\u0159i pracovn\u00ed cest\u011b, kter\u00e1 trv\u00e1 <strong>12 a\u017e 18 hodin<\/strong>,<\/li>\n<li><strong>333 K\u010d a\u017e 398 K\u010d<\/strong> p\u0159i pracovn\u00ed cest\u011b, kter\u00e1 trv\u00e1 <strong>d\u00e9le ne\u017e 18 hodin<\/strong>.<\/li>\n<\/ul>\n<p>Ve st\u00e1tn\u00edm sektoru musej\u00ed zam\u011bstnavatel\u00e9 p\u0159esn\u011b dodr\u017eovat v\u00fd\u0161e zm\u00edn\u011bn\u00e9 rozhran\u00ed sazeb.<\/p>\n<p>Pokud se p\u0159ed odjezdem na slu\u017eebn\u00ed cestu se zam\u011bstnancem nedohodnete na v\u00fd\u0161i stravn\u00e9ho, vyplat\u00edte mu n\u00e1hradu ve v\u00fd\u0161i <strong>doln\u00ed sazby <\/strong>rozp\u011bt\u00ed.<\/p>\n<h3>Kr\u00e1cen\u00ed stravn\u00e9ho v obou sf\u00e9r\u00e1ch<\/h3>\n<p>Pokud va\u0161emu zam\u011bstnanci b\u011bhem cesty obchodn\u00ed partner \u010di kdokoliv jin\u00fd <strong>poskytne bezplatn\u00e9 j\u00eddlo<\/strong>, stravn\u00e9 se mu pro tento den zkr\u00e1t\u00ed.<\/p>\n<p>A\u0165 u\u017e jde o sn\u00eddani, ob\u011bd \u010di ve\u010de\u0159i, p\u0159\u00edslu\u0161\u00ed mu sn\u00ed\u017een\u00e9 stravn\u00e9 a\u017e o hodnotu:<\/p>\n<ul>\n<li><strong>70 % stravn\u00e9ho<\/strong> p\u0159i pracovn\u00ed cest\u011b, kter\u00e1 trv\u00e1 <strong>5 a\u017e 12 hodin<\/strong>,<\/li>\n<li><strong>35 % stravn\u00e9ho<\/strong> p\u0159i pracovn\u00ed cest\u011b, kter\u00e1 trv\u00e1<strong> 12 a\u017e 18 hodin<\/strong>,<\/li>\n<li><strong>25 % stravn\u00e9ho<\/strong> p\u0159i pracovn\u00ed cest\u011b, kter\u00e1 trv\u00e1 <strong>d\u00e9le ne\u017e 18 hodin<\/strong>.<\/li>\n<\/ul>\n<p><strong>Stravn\u00e9 nevypl\u00e1c\u00edte<\/strong> zam\u011bstnanc\u016fm, jejich\u017e pracovn\u00ed cesta trvala:<\/p>\n<ul>\n<li aria-level=\"1\"><strong>5 a\u017e 12 hodin<\/strong> a obdr\u017eeli <strong>2 bezplatn\u00e1 j\u00eddla<\/strong>,<\/li>\n<li aria-level=\"1\"><strong>12 a\u017e 18 hodin<\/strong> a obdr\u017eeli <strong>3 bezplatn\u00e1 j\u00eddla<\/strong>.<\/li>\n<\/ul>\n<p><strong>P\u0159\u00edklad:<\/strong> Pokud zam\u011bstnanec dostane b\u011bhem cesty, kter\u00e1 trvala 15 hodin, od obchodn\u00edho partnera 3 bezplatn\u00e1 j\u00eddla, nem\u00e1 na stravn\u00e9 n\u00e1rok. Stravn\u00e9 toti\u017e bylo zkr\u00e1ceno 3kr\u00e1t o 35 %, co\u017e d\u00e1v\u00e1 v\u00edc ne\u017e 100 %.<\/p>\n<h2>Stravn\u00e9 na pracovn\u00edch cest\u00e1ch v zahrani\u010d\u00ed<\/h2>\n<p>Nov\u00e9 sazby se t\u00fdkaj\u00ed i zahrani\u010dn\u00edho stravn\u00e9ho. Po\u010d\u00edt\u00e1 se v ciz\u00ed m\u011bn\u011b, <strong>vypl\u00e1c\u00ed se ale v \u010desk\u00fdch korun\u00e1ch<\/strong>. Pro p\u0159epo\u010det vyu\u017eijete kurz \u010cNB platn\u00fd v den odjezdu na slu\u017eebn\u00ed cestu.<\/p>\n<p>V\u00fd\u0161i stravn\u00e9ho pro zahrani\u010dn\u00ed cesty ur\u010duje <a href=\"https:\/\/www.mfcr.cz\/cs\/kontrola-a-regulace\/legislativa\/legislativni-dokumenty\/2023\/vyhlaska-c-341-2023-sb-53892\" target=\"_blank\" rel=\"noopener\">aktu\u00e1ln\u00ed vyhl\u00e1\u0161ka<\/a>.<\/p>\n<table class=\"table table-zebra\">\n<tbody>\n<tr>\n<td colspan=\"2\">\n<p style=\"text-align: center;\"><strong>Denn\u00ed sazby pro zahrani\u010dn\u00ed stravn\u00e9 ve vybran\u00fdch zem\u00edch v roce 2024<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\">\n<p style=\"text-align: center;\"><strong>Evropa<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>Velk\u00e1 Brit\u00e1nie<\/td>\n<td>45 GBP<\/td>\n<\/tr>\n<tr>\n<td>Slovensko, Srbsko<\/td>\n<td>35 EUR<\/td>\n<\/tr>\n<tr>\n<td>\u0158ecko, Portugalsko, Litva, Turecko, Slovinsko, Bulharsko, Rumunsko<\/td>\n<td>40 EUR<\/td>\n<\/tr>\n<tr>\n<td>Estonsko, Chorvatsko, Loty\u0161sko, Ma\u010farsko, Polsko, Rakousko, N\u011bmecko, Ukrajina, Rusko<\/td>\n<td>45 EUR<\/td>\n<\/tr>\n<tr>\n<td>Belgie, Nizozemsko, It\u00e1lie, Francie, Irsko, Malta, \u0160pan\u011blsko<\/td>\n<td>50 EUR<\/td>\n<\/tr>\n<tr>\n<td>Finsko, Lucembursko<\/td>\n<td>55 EUR<\/td>\n<\/tr>\n<tr>\n<td>D\u00e1nsko<\/td>\n<td>60 EUR<\/td>\n<\/tr>\n<tr>\n<td>Island, Norsko, \u0160v\u00e9dsko<\/td>\n<td>65 EUR<\/td>\n<\/tr>\n<tr>\n<td>\u0160v\u00fdcarsko<\/td>\n<td>75 CHF<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\">\n<p style=\"text-align: center;\"><strong>Afrika<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>Jihoafrick\u00e1 republika<\/td>\n<td>40 EUR<\/td>\n<\/tr>\n<tr>\n<td>Al\u017e\u00edrsko, Egypt, Maroko, Tunisko<\/td>\n<td>50 EUR<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\">\n<p style=\"text-align: center;\"><strong>Asie<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>Thajsko, Vietnam, \u00cdr\u00e1n<\/td>\n<td>40 EUR<\/td>\n<\/tr>\n<tr>\n<td>\u010c\u00edna, Indie<\/td>\n<td>45 EUR<\/td>\n<\/tr>\n<tr>\n<td>Ir\u00e1k<\/td>\n<td>50 EUR<\/td>\n<\/tr>\n<tr>\n<td>Japonsko<\/td>\n<td>65 USD<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\">\n<p style=\"text-align: center;\"><strong>Amerika<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>Kanada<\/td>\n<td>50 USD<\/td>\n<\/tr>\n<tr>\n<td>Braz\u00edlie<\/td>\n<td>60 USD<\/td>\n<\/tr>\n<tr>\n<td>USA<\/td>\n<td>60 USD<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>K v\u00fdpo\u010dtu cestovn\u00edch n\u00e1hrad zahrani\u010dn\u00ed cesty m\u016f\u017eete vyu\u017e\u00edt tak\u00e9 <a href=\"https:\/\/www.uctovani.net\/kalkulacka-zahranicni-cesty-stravne-kapesne.php\" target=\"_blank\" rel=\"noopener\">on-line kalkula\u010dku<\/a>.<\/p>\n<h2>\u00da\u010dtov\u00e1n\u00ed cestovn\u00edch n\u00e1hrad<\/h2>\n<p>\u00da\u010dtov\u00e1n\u00ed cestovn\u00edch n\u00e1hrad je pom\u011brn\u011b jednoduch\u00e9. N\u00ed\u017ee uv\u00e1d\u00edme b\u011b\u017en\u00e9 \u00fa\u010detn\u00ed p\u0159\u00edpady souvisej\u00edc\u00ed s vy\u00fa\u010dtov\u00e1n\u00edm pracovn\u00edch cest a jejich z\u00e1pisy na \u00fa\u010dty MD (m\u00e1 d\u00e1ti) a D (dal) v \u00fa\u010detnictv\u00ed.<\/p>\n<p>\u00da\u010dtov\u00e1n\u00ed cestovn\u00ed n\u00e1hrady bez poskytnut\u00e9 z\u00e1lohy:<\/p>\n<ol>\n<li>n\u00e1rok na cestovn\u00ed n\u00e1hrady MD 512, D 333 (365),<\/li>\n<li>\u00fahrada cestovn\u00ed n\u00e1hrady MD 333 (365), D 211.<\/li>\n<\/ol>\n<p>\u00da\u010dtov\u00e1n\u00ed cestovn\u00ed n\u00e1hrady <strong>s poskytnutou z\u00e1lohou zam\u011bstnanci<\/strong>:<\/p>\n<ol>\n<li>z\u00e1loha na cestovn\u00ed v\u00fddaje MD 335 (365), D 211,<\/li>\n<li>n\u00e1rok na cestovn\u00ed n\u00e1hradu MD 512, D 333 (365),<\/li>\n<li>z\u00fa\u010dtov\u00e1n\u00ed z\u00e1lohy MD 333 (365), D335 (355),<\/li>\n<li>a) doplatek cestovn\u00edch n\u00e1hrad MD 333 (365), D 211,<br \/>\nb) vr\u00e1cen\u00ed nevyu\u017eit\u00e9 z\u00e1lohy MD 211, D 333 (365).<\/li>\n<\/ol>\n<p>U zahrani\u010dn\u00edch cest je nutn\u00e9 odli\u0161ovat <strong>pokladny v r\u016fzn\u00fdch m\u011bn\u00e1ch<\/strong> pomoc\u00ed analytick\u00fdch \u00fa\u010dt\u016f, nap\u0159\u00edklad:<\/p>\n<ul>\n<li>pokladna s \u010desk\u00fdmi korunami 211.100,<\/li>\n<li>pokladna s ciz\u00ed m\u011bnou 211.200.<\/li>\n<\/ul>\n<p>P\u0159i \u00fa\u010dtov\u00e1n\u00ed vznikaj\u00ed tak\u00e9<strong> kurzov\u00e9 rozd\u00edly<\/strong>, kter\u00e9 zachyt\u00edte na n\u00e1kladov\u00fd \u00fa\u010det 563 nebo v\u00fdnosov\u00fd \u00fa\u010det 663.<\/p>\n<p><strong>TIP<\/strong>: Pos\u00edl\u00e1te va\u0161eho obchodn\u00edho z\u00e1stupce na pracovn\u00ed cestu? P\u0159e\u010dt\u011bte si, <a href=\"https:\/\/money.cz\/novinky-a-tipy\/mzdy-a-personalistika\/cestovni-prikazy-k-cemu-jsou-a-jak-je-vyplnit\/\">jak spr\u00e1vn\u011b vyplnit cestovn\u00ed p\u0159\u00edkaz<\/a>.<\/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\/6195\">\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\/6195\">\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<h2>\u00da\u010detn\u00ed program za v\u00e1s spo\u010d\u00edt\u00e1 v\u00fd\u0161i cestovn\u00edch n\u00e1hrad<\/h2>\n<p>Po\u010d\u00edt\u00e1n\u00ed cestovn\u00edch n\u00e1hrad nen\u00ed \u017e\u00e1dn\u00e1 v\u011bda. Pokud v\u0161ak zam\u011bstnance vys\u00edl\u00e1te na slu\u017eebn\u00ed cesty \u010dasto, p\u016fjde v\u00e1m to sn\u00e1z od ruky, kdy\u017e za v\u00e1s ve\u0161ker\u00e9 v\u00fdpo\u010dty provede specializovan\u00fd \u00fa\u010detn\u00ed program.<\/p>\n<p>Nap\u0159\u00edklad v modulu <a href=\"https:\/\/money.cz\/vlastnosti\/kniha-jizd-a-cestovni-nahrady-s3\/\">Kniha j\u00edzd a cestovn\u00ed n\u00e1hrady<\/a> v Money S3 si napl\u00e1nujete nejv\u00fdhodn\u011bj\u0161\u00ed trasu, v\u010detn\u011b zp\u016fsobu dopravy a \u010dasu, kter\u00fd na cest\u011b zam\u011bstnanec str\u00e1v\u00ed. Na z\u00e1klad\u011b t\u011bchto \u00fadaj\u016f pak rovnou vystav\u00edte cestovn\u00ed p\u0159\u00edkazy, kter\u00e9 v\u00e1m usnadn\u00ed tak\u00e9 <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/kniha-jizd-srozumitelny-navod-i-zacatecniky\/\">veden\u00ed knihy j\u00edzd<\/a>.<\/p>\n<figure id=\"attachment_6198\" aria-describedby=\"caption-attachment-6198\" style=\"width: 966px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6198\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/05\/cestovni-nahrady-22_karta-cestovniho-prikazu.png\" alt=\"\" width=\"966\" height=\"640\" srcset=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/05\/cestovni-nahrady-22_karta-cestovniho-prikazu.png 966w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/05\/cestovni-nahrady-22_karta-cestovniho-prikazu-300x199.png 300w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/05\/cestovni-nahrady-22_karta-cestovniho-prikazu-150x99.png 150w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/05\/cestovni-nahrady-22_karta-cestovniho-prikazu-768x509.png 768w\" sizes=\"auto, (max-width: 966px) 100vw, 966px\" \/><figcaption id=\"caption-attachment-6198\" class=\"wp-caption-text\">Syst\u00e9m na kart\u011b cestovn\u00edho p\u0159\u00edkazu automaticky vypo\u010d\u00edt\u00e1 celkov\u00e9 n\u00e1klady tuzemsk\u00e9 \u010di zahrani\u010dn\u00ed slu\u017eebn\u00ed cesty.<\/figcaption><\/figure>\n","protected":false},"excerpt":{"rendered":"<p>V roce 2024 se podle vyhl\u00e1\u0161ky zvy\u0161uj\u00ed sazby za diety, naopak klesaj\u00ed pr\u016fm\u011brn\u00e9 ceny pohonn\u00fdch hmot. Cestovn\u00ed n\u00e1hrady (hovorov\u011b ces\u0165\u00e1ky) zahrnuj\u00ed: stravn\u00e9, v\u00fddaje na pou\u017eit\u00ed &#8230;<\/p>\n","protected":false},"author":2,"featured_media":6196,"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],"class_list":["post-6195","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-mzdy-a-personalistika","category-pracovnepravni-vztahy","tag-cestovni-nahrady"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/6195","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=6195"}],"version-history":[{"count":18,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/6195\/revisions"}],"predecessor-version":[{"id":15005,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/6195\/revisions\/15005"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/6196"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=6195"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=6195"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=6195"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}