{"id":719,"date":"2018-01-03T22:00:00","date_gmt":"2018-01-03T22:00:00","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/zmeny-v-sazbach-pro-poskytovani-cestovnich-nahrad-v-roce-2018\/"},"modified":"2023-02-01T15:08:28","modified_gmt":"2023-02-01T14:08:28","slug":"zmeny-v-sazbach-pro-poskytovani-cestovnich-nahrad-v-roce-2018","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/zmeny-v-sazbach-pro-poskytovani-cestovnich-nahrad-v-roce-2018\/","title":{"rendered":"Zm\u011bny v sazb\u00e1ch pro poskytov\u00e1n\u00ed cestovn\u00edch n\u00e1hrad  v roce 2018"},"content":{"rendered":"<p>\n<strong>S\u00a0p\u0159\u00edchodem nov\u00e9ho roku doch\u00e1z\u00ed ji\u017e tradi\u010dn\u011b ke zm\u011bn\u00e1m v\u00a0sazb\u00e1ch u cestovn\u00edch n\u00e1hrad. V\u00a0roce 2018 doch\u00e1z\u00ed ke zm\u011bn\u00e1m ve v\u0161ech parametrech \u2013 zm\u011bnila se sazba 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>\n<\/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>\nPro rok 2018 je rozhoduj\u00edc\u00ed vyhl\u00e1\u0161ka \u010d. 463\/2017 Sb., kter\u00e1 nabyla \u00fa\u010dinnosti k 1. lednu 2018. Nov\u00e1 vyhl\u00e1\u0161ka zru\u0161ila vyhl\u00e1\u0161ku \u010d. 440\/2016 Sb., kter\u00e1 ur\u010dovala parametry cestovn\u00edch n\u00e1hrad v\u00a0roce 2017.\n<\/p>\n<p>\nPro 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 u osobn\u00edch silni\u010dn\u00edch motorov\u00fdch vozidel. U jednostop\u00fdch vozidel a t\u0159\u00edkolek z\u016fst\u00e1v\u00e1 sazba stejn\u00e1 jako v\u00a0roce 2017.\n<\/p>\n<p>\nKe vcelku v\u00fdrazn\u011bj\u0161\u00edmu zv\u00fd\u0161en\u00ed do\u0161lo u spodn\u00ed hranice tuzemsk\u00e9ho stravn\u00e9ho \u2013 zvy\u0161uje se v\u00a0rozmez\u00ed od 6 do 15 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. Ke zv\u00fd\u0161en\u00ed horn\u00ed hranice u \u201eve\u0159ejn\u00e9ho\u201c sektoru doch\u00e1z\u00ed v\u00a0rozmez\u00ed od 7 do 18 K\u010d.\n<\/p>\n<p>\nU pr\u016fm\u011brn\u00fdch cen pohonn\u00fdch hmot doch\u00e1z\u00ed k\u00a0m\u00edrn\u00e9mu zv\u00fd\u0161en\u00ed o cca 1 K\u010d na litr. \u00a0U benz\u00ednu 98 je zv\u00fd\u0161en\u00ed ve v\u00fd\u0161i 0,30 K\u010d za litr.\n<\/p>\n<h2>Sazba z\u00e1kladn\u00ed n\u00e1hrady za pou\u017e\u00edv\u00e1n\u00ed silni\u010dn\u00edch motorov\u00fdch vozidel<\/h2>\n<p>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<ol style=\"list-style-type:lower-alpha\">\n<li>jednostop\u00fdch vozidel a t\u0159\u00edkolek <strong>1,10 K\u010d<\/strong>,<\/li>\n<li>osobn\u00edch silni\u010dn\u00edch motorov\u00fdch vozidel <strong>4,00 K\u010d<\/strong>.<\/li>\n<\/ol>\n<h2>Stravn\u00e9 \u2013 \u201esoukrom\u00fd\u201c sektor<\/h2>\n<p>\nZa 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\n<\/p>\n<ol style=\"list-style-type:lower-alpha\">\n<li><strong>78 K\u010d<\/strong>, trv\u00e1-li pracovn\u00ed cesta 5 a\u017e 12 hodin,<\/li>\n<li><strong>119 K\u010d<\/strong>, trv\u00e1-li pracovn\u00ed cesta d\u00e9le ne\u017e 12 hodin, nejd\u00e9le v\u0161ak 18 hodin,<\/li>\n<li><strong>186 K\u010d<\/strong>, trv\u00e1-li pracovn\u00ed cesta d\u00e9le ne\u017e 18 hodin.<\/li>\n<\/ol>\n<p>\n\tP\u0159ipome\u0148me si, \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.\n<\/p>\n<h2>Stravn\u00e9 \u2013 \u201eve\u0159ejn\u00fd\u201c sektor<\/h2>\n<p>\n\tZa 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\n<\/p>\n<ol style=\"list-style-type:lower-alpha\">\n<li><strong>78 K\u010d a\u017e 93 K\u010d<\/strong>, trv\u00e1-li pracovn\u00ed cesta 5 a\u017e 12 hodin,<\/li>\n<li><strong>119 K\u010d a\u017e 143 K\u010d<\/strong>, trv\u00e1-li pracovn\u00ed cesta d\u00e9le ne\u017e 12 hodin, nejd\u00e9le v\u0161ak 18 hodin,<\/li>\n<li><strong>186 K\u010d a\u017e 223 K\u010d<\/strong>, trv\u00e1-li pracovn\u00ed cesta d\u00e9le ne\u017e 18 hodin.<\/li>\n<\/ol>\n<h2>Pr\u016fm\u011brn\u00e1 cena pohonn\u00fdch hmot<\/h2>\n<p>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<ol>\n<li><strong>30,50 K\u010d<\/strong> u benzinu automobilov\u00e9ho 95 oktan\u016f,<\/li>\n<li><strong>32,80 K\u010d<\/strong> u benzinu automobilov\u00e9ho 98 oktan\u016f,<\/li>\n<li><strong>29,80 K\u010d<\/strong> u motorov\u00e9 nafty.<\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"<p>S\u00a0p\u0159\u00edchodem nov\u00e9ho roku doch\u00e1z\u00ed ji\u017e tradi\u010dn\u011b ke zm\u011bn\u00e1m v\u00a0sazb\u00e1ch u cestovn\u00edch n\u00e1hrad. V\u00a0roce 2018 doch\u00e1z\u00ed ke zm\u011bn\u00e1m ve v\u0161ech parametrech \u2013 zm\u011bnila se sazba z\u00e1kladn\u00ed &#8230;<\/p>\n","protected":false},"author":2,"featured_media":720,"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":[76,52,98],"class_list":["post-719","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-prijmu-fyzickych-osob","category-dane","tag-cestovni-nahrady","tag-osoba-samostatne-vydelecne-cinna-osvc","tag-zavisla-cinnost"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/719","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=719"}],"version-history":[{"count":2,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/719\/revisions"}],"predecessor-version":[{"id":5567,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/719\/revisions\/5567"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/720"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=719"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=719"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=719"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}