{"id":7868,"date":"2022-08-27T09:38:53","date_gmt":"2022-08-27T07:38:53","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=7868"},"modified":"2023-02-01T15:05:08","modified_gmt":"2023-02-01T14:05:08","slug":"tuzemske-cestovni-nahrady-za-rok-2022-se-opet-zvysuji","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/tuzemske-cestovni-nahrady-za-rok-2022-se-opet-zvysuji\/","title":{"rendered":"Tuzemsk\u00e9 cestovn\u00ed n\u00e1hrady za rok 2022 se op\u011bt zvy\u0161uj\u00ed!"},"content":{"rendered":"<h2>Nov\u00e1 maxim\u00e1ln\u00ed da\u0148ov\u00e1 uznatelnost u poskytovan\u00fdch stravenek<\/h2>\n<p><strong>Zv\u00fd\u0161en\u00ed tuzemsk\u00e9ho stravn\u00e9ho m\u00e1 u zam\u011bstnavatele vliv na maxim\u00e1ln\u00ed da\u0148ovou uznatelnost hodnoty jedn\u00e9 stravenky. <\/strong><\/p>\n<p>V&nbsp;p\u0159\u00edpad\u011b poskytovan\u00fdch stravenek na\u0161im zam\u011bstnanc\u016fm se posune sm\u011brem nahoru pouze limit pro da\u0148ov\u011b uznateln\u00fd n\u00e1klad u zam\u011bstnavatele za jeden kus stravenky, pop\u0159\u00edpad\u011b da\u0148ov\u011b uznateln\u00fd n\u00e1klad za hodnotu jednoho hlavn\u00edho j\u00eddla, kter\u00e9 zaji\u0161\u0165uje zam\u011bstnavatel pro sv\u00e9 zam\u011bstnance dodavatelsky. Nen\u00ed v\u0161ak automaticky povinnost\u00ed zam\u011bstnavatele zvy\u0161ovat n\u011bjak\u00e1 dal\u0161\u00ed pln\u011bn\u00ed (nen\u00ed automaticky povinen poskytovat zam\u011bstnanc\u016fm dra\u017e\u0161\u00ed stravenky, ani vy\u0161\u0161\u00ed p\u0159\u00edsp\u011bvek na stravov\u00e1n\u00ed). Zcela tedy z\u00e1le\u017e\u00ed na v\u016fli zam\u011bstnavatele, zda od 20. 8. 2022, nebo nap\u0159\u00edklad a\u017e od 1. 9. 2022 p\u0159istoup\u00ed k&nbsp;nav\u00fd\u0161en\u00ed t\u011bchto zam\u011bstnaneck\u00fdch benefit\u016f.&nbsp;<\/p>\n<p><strong>Optim\u00e1ln\u00ed hodnota stravenky od 20. 8. 2022 \u010din\u00ed 180 K\u010d<\/strong>, resp. 182,72 K\u010d (pozor, do hodnoty stravenky je nutno zapo\u010d\u00edst tak\u00e9 zprost\u0159edkovatelskou provizi, kterou plat\u00ed zam\u011bstnavatel p\u0159i jejich po\u0159\u00edzen\u00ed).<\/p>\n<p>Pro srovn\u00e1n\u00ed si vypo\u010d\u00edt\u00e1me oba da\u0148ov\u00e9 limity:<\/p>\n<p>55 % * 180 K\u010d = 99 K\u010d<\/p>\n<p>70 % * 142 K\u010d = 99,40 K\u010d<\/p>\n<p><strong>Da\u0148ov\u00fdm n\u00e1kladem firmy m\u016f\u017ee b\u00fdt maxim\u00e1ln\u011b \u010d\u00e1stka 99,40 K\u010d. &nbsp;<\/strong>Zjednodu\u0161en\u011b, je to v\u017edy ta \u010d\u00e1stka, kter\u00e1 vyjde m\u00e9n\u011b.<\/p>\n<link rel=\"stylesheet\" 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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=\"S1\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/7868\">\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>Nov\u00e1 optim\u00e1ln\u00ed hodnota tzv. stravenkov\u00e9ho pau\u0161\u00e1lu<\/h2>\n<p>Zv\u00fd\u0161en\u00ed tuzemsk\u00e9ho stravn\u00e9ho od 20. 8. 2022 ovlivnilo tak\u00e9 <strong>nejoptim\u00e1ln\u011bj\u0161\u00ed v\u00fd\u0161i<\/strong> pen\u011b\u017eit\u00e9ho p\u0159\u00edsp\u011bvku, tzv. stravenkov\u00e9ho pau\u0161\u00e1lu, a to z&nbsp;p\u016fvodn\u00ed hodnoty 82,60 K\u010d a\u017e <strong>na \u010d\u00e1stku<\/strong> <strong>99,40&nbsp;K\u010d<\/strong>&nbsp;(70&nbsp;% z&nbsp;hodnoty stravn\u00e9ho v&nbsp;rozmez\u00ed 5 a\u017e 12 hodin, tj. z \u010d\u00e1stky 142&nbsp;K\u010d).<\/p>\n<p>Pokud zam\u011bstnavatel poskytne od 20. 8. 2022 vy\u0161\u0161\u00ed pen\u011b\u017eit\u00fd p\u0159\u00edsp\u011bvek na stravov\u00e1n\u00ed ne\u017e 99,40 K\u010d, pak bude tento rozd\u00edl u zam\u011bstnance podl\u00e9hat zdan\u011bn\u00ed, a to jak dan\u00ed z&nbsp;p\u0159\u00edjm\u016f, tak pojistn\u00fdm odvod\u016fm. U zam\u011bstnavatele se bude jednat o da\u0148ov\u00fd n\u00e1klad (nezbytnou podm\u00ednkou v\u0161ak bude zakotvit v\u00fd\u0161i tohoto p\u0159\u00edsp\u011bvku do vnit\u0159n\u00edho p\u0159edpisu zam\u011bstnavatele, pop\u0159\u00edpad\u011b do pracovn\u00ed smlouvy \u010di kolektivn\u00ed smlouvy).<\/p>\n<p>Stravenkov\u00fd pau\u0161\u00e1l p\u0159ipadaj\u00edc\u00ed na jenu odpracovanou sm\u011bnu nijak nezaokrouhlujeme. Na konci m\u011bs\u00edce spo\u010d\u00edt\u00e1me po\u010det odpracovan\u00fdch dn\u016f (sm\u011bn) a a\u017e v\u00fdsledn\u00fd rozd\u00edl m\u016f\u017eeme zaokrouhlit <strong>na cel\u00e9 koruny nahoru <\/strong>(pokud nen\u00ed v&nbsp;z\u00e1kon\u011b uvedeno jinak, bude zaokrouhlen\u00ed ve prosp\u011bch zam\u011bstnance).<\/p>\n<h2>Nov\u00e1 v\u00fd\u0161e cestovn\u00edch n\u00e1hrad v&nbsp;souhrnn\u00e9 tabulce<\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-7869\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/08\/tuzemske-cestovni-nahrady-2022.jpg\" alt=\"\" width=\"1357\" height=\"1920\" srcset=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/08\/tuzemske-cestovni-nahrady-2022.jpg 1357w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/08\/tuzemske-cestovni-nahrady-2022-212x300.jpg 212w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/08\/tuzemske-cestovni-nahrady-2022-724x1024.jpg 724w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/08\/tuzemske-cestovni-nahrady-2022-768x1087.jpg 768w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/08\/tuzemske-cestovni-nahrady-2022-1086x1536.jpg 1086w\" sizes=\"auto, (max-width: 1357px) 100vw, 1357px\" \/><\/p>\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button aligncenter has-custom-font-size is-style-outline is-style-outline--1\" style=\"font-size:16px\"><a class=\"wp-block-button__link has-white-background-color has-text-color has-background\" href=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/08\/Cestovni-nahrady-od-20-8-2022.pdf\" style=\"border-radius:50px;color:#015ffe\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>PDF ke sta\u017een\u00ed zde<\/strong><\/a><\/div>\n<\/div>\n\n\n<p>&nbsp;<\/p>\n<div class=\"info-box\"><span class=\"fa fa-info\" aria-hidden=\"true\">&nbsp;<\/span>\n<p>Vyznejte se v turbulentn\u00edch zm\u011bn\u00e1ch. On-line semin\u00e1\u0159 na t\u00e9ma &#8222;<strong>Silni\u010dn\u00ed da\u0148 a cestovn\u00ed n\u00e1hrady 2022<\/strong>&#8220; se kon\u00e1 ji\u017e <strong>12. z\u00e1\u0159\u00ed od 9:00<\/strong>. <a href=\"https:\/\/money.cz\/webinar-silnicni-dan\/\">Rezervujte si sv\u00e9 m\u00edsto<\/a>.<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Nov\u00e1 maxim\u00e1ln\u00ed da\u0148ov\u00e1 uznatelnost u poskytovan\u00fdch stravenek Zv\u00fd\u0161en\u00ed tuzemsk\u00e9ho stravn\u00e9ho m\u00e1 u zam\u011bstnavatele vliv na maxim\u00e1ln\u00ed da\u0148ovou uznatelnost hodnoty jedn\u00e9 stravenky. V&nbsp;p\u0159\u00edpad\u011b poskytovan\u00fdch stravenek na\u0161im &#8230;<\/p>\n","protected":false},"author":10,"featured_media":7874,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[12,8],"tags":[76,199,128],"class_list":["post-7868","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-prijmu-fyzickych-osob","category-dane","tag-cestovni-nahrady","tag-zakonik-prace","tag-zamestnanecke-benefity"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/7868","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\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=7868"}],"version-history":[{"count":15,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/7868\/revisions"}],"predecessor-version":[{"id":7926,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/7868\/revisions\/7926"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/7874"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=7868"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=7868"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=7868"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}