{"id":620,"date":"2017-01-05T22:00:00","date_gmt":"2017-01-05T22:00:00","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/zmeny-v-sazbach-pro-poskytovani-cestovnich-nahrad-v-roce-2017\/"},"modified":"2023-02-01T15:08:39","modified_gmt":"2023-02-01T14:08:39","slug":"zmeny-v-sazbach-pro-poskytovani-cestovnich-nahrad-v-roce-2017","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/mzdy-a-personalistika\/zmeny-v-sazbach-pro-poskytovani-cestovnich-nahrad-v-roce-2017\/","title":{"rendered":"Zm\u011bny v sazb\u00e1ch pro poskytov\u00e1n\u00ed cestovn\u00edch n\u00e1hrad v roce 2017"},"content":{"rendered":"

S p\u0159\u00edchodem nov\u00e9ho roku doch\u00e1z\u00ed k legislativn\u00edm zm\u011bn\u00e1m v mnoha oborech. Jednou z tradi\u010dn\u00edch oblast\u00ed, kter\u00e9 ka\u017ed\u00fdm rokem dozn\u00e1vaj\u00ed ur\u010dit\u00fdch zm\u011bn, je oblast poskytov\u00e1n\u00ed cestovn\u00edch n\u00e1hrad. Pro rok 2017 doch\u00e1z\u00ed oproti lo\u0148sk\u00e9mu roku ke zm\u011bn\u00e1m ve v\u0161ech parametrech \u2013 zm\u011bnily se sazby z\u00e1kladn\u00ed n\u00e1hrady, sazby stravn\u00e9ho p\u0159i tuzemsk\u00fdch pracovn\u00edch cest\u00e1ch a tak\u00e9 byly stanoveny nov\u00e9 pr\u016fm\u011brn\u00e9 ceny pohonn\u00fdch hmot. <\/strong><\/p>\n

<\/p>\n

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

Zm\u011bny jsou vyvol\u00e1ny nabyt\u00edm \u00fa\u010dinnosti vyhl\u00e1\u0161ky \u010d. 440\/2016 Sb. a to k 1. lednu 2017. Nov\u00e1 vyhl\u00e1\u0161ka zru\u0161ila vyhl\u00e1\u0161ku \u010d. 385\/2015, kter\u00e1 ur\u010dovala parametry cestovn\u00edch n\u00e1hrad roku 2016. <\/p>\n

Pro leto\u0161n\u00ed rok doch\u00e1z\u00ed ke zv\u00fd\u0161en\u00ed sazby z\u00e1kladn\u00ed n\u00e1hrady o \u010d\u00e1stku 0,10 K\u010d na 1 km j\u00edzdy a to u obou skupin vozidel \u2013 jak u osobn\u00edch silni\u010dn\u00edch motorov\u00fdch vozidel, tak u jednostop\u00fdch vozidel a t\u0159\u00edkolek. <\/p>\n

Spodn\u00ed hranice tuzemsk\u00e9ho stravn\u00e9ho se od leto\u0161n\u00edho roku m\u00edrn\u011b zvy\u0161uje a to v rozmez\u00ed 2 a\u017e 5 K\u010d. Zm\u011bna se t\u00fdk\u00e1 jak 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

Oproti v\u00fdrazn\u00e9mu sn\u00ed\u017een\u00ed pr\u016fm\u011brn\u00fdch cen pohonn\u00fdch hmot mezi roky 2015 a 2016, nen\u00ed rozd\u00edl mezi cenami let 2016 a 2017 rozhodn\u011b tak v\u00fdrazn\u00fd \u2013 meziro\u010dn\u011b doch\u00e1z\u00ed ke sn\u00ed\u017een\u00ed cen od 0,20 K\u010d do 0,90 K\u010d za jeden litr dan\u00e9 pohonn\u00e9 hmoty. <\/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 1,10 K\u010d<\/strong>,<\/li>\n
  2. osobn\u00edch silni\u010dn\u00edch motorov\u00fdch vozidel 3,90 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. 72 K\u010d<\/strong>, trv\u00e1-li pracovn\u00ed cesta 5 a\u017e 12 hodin,<\/li>\n
    2. 109 K\u010d<\/strong>, trv\u00e1-li pracovn\u00ed cesta d\u00e9le ne\u017e 12 hodin, nejd\u00e9le v\u0161ak 18 hodin,<\/li>\n
    3. 171 K\u010d<\/strong>, trv\u00e1-li pracovn\u00ed cesta d\u00e9le ne\u017e 18 hodin.<\/li>\n<\/ol>\n

      Na tomto m\u00edst\u011b bych r\u00e1d zd\u016fraznil, \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. 72 K\u010d a\u017e 86 K\u010d<\/strong>, trv\u00e1-li pracovn\u00ed cesta 5 a\u017e 12 hodin,<\/li>\n
      2. 109 K\u010d a\u017e 132 K\u010d<\/strong>, trv\u00e1-li pracovn\u00ed cesta d\u00e9le ne\u017e 12 hodin, nejd\u00e9le v\u0161ak 18 hodin,<\/li>\n
      3. 171 K\u010d a\u017e 205 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. 29,50 K\u010d<\/strong> u benzinu automobilov\u00e9ho 95 oktan\u016f,<\/li>\n
        2. 32,50 K\u010d<\/strong> u benzinu automobilov\u00e9ho 98 oktan\u016f,<\/li>\n
        3. 28,60 K\u010d<\/strong> u motorov\u00e9 nafty.<\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"

          S p\u0159\u00edchodem nov\u00e9ho roku doch\u00e1z\u00ed k legislativn\u00edm zm\u011bn\u00e1m v mnoha oborech. Jednou z tradi\u010dn\u00edch oblast\u00ed, kter\u00e9 ka\u017ed\u00fdm rokem dozn\u00e1vaj\u00ed ur\u010dit\u00fdch zm\u011bn, je oblast poskytov\u00e1n\u00ed cestovn\u00edch …<\/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":[17],"tags":[74],"class_list":["post-620","post","type-post","status-publish","format-standard","hentry","category-mzdy-a-personalistika","tag-sazby-stravneho"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/620","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=620"}],"version-history":[{"count":2,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/620\/revisions"}],"predecessor-version":[{"id":5518,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/620\/revisions\/5518"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=620"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=620"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=620"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}