{"id":7916,"date":"2022-09-06T08:00:00","date_gmt":"2022-09-06T06:00:00","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=7916"},"modified":"2023-02-01T15:05:06","modified_gmt":"2023-02-01T14:05:06","slug":"stravovani-zamestnancu-z-danoveho-pohledu","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/stravovani-zamestnancu-z-danoveho-pohledu\/","title":{"rendered":"Stravov\u00e1n\u00ed zam\u011bstnanc\u016f z pohledu dan\u00ed"},"content":{"rendered":"<p>Stravov\u00e1n\u00ed zam\u011bstnanc\u016f je <strong>nej\u010dast\u011bji upraveno v kolektivn\u00ed smlouv\u011b \u010di ve vnit\u0159n\u00edm p\u0159edpise zam\u011bstnavatele<\/strong>. Kolektivn\u00ed smlouva \u010di vnit\u0159n\u00ed p\u0159edpis mohou obsahovat dal\u0161\u00ed podm\u00ednky pro vznik pr\u00e1va na toto stravov\u00e1n\u00ed nap\u0159. v\u00fd\u0161e p\u0159\u00edsp\u011bvku, forma p\u0159\u00edsp\u011bvku \u010di organizace, kter\u00e1 stravov\u00e1n\u00ed zaji\u0161\u0165uje \u010di financov\u00e1n\u00ed zam\u011bstnavatelem.<\/p>\n<p>Zam\u011bstnavatel\u00e9 sv\u00fdm zam\u011bstnanc\u016fm p\u0159isp\u00edvaj\u00ed na stravov\u00e1n\u00ed nej\u010dast\u011bji n\u00e1sleduj\u00edc\u00edmi formami:<\/p>\n<ol>\n<li>Stravenky<\/li>\n<li>Stravenkov\u00fd pau\u0161\u00e1l<\/li>\n<li>P\u0159\u00edsp\u011bvek na stravov\u00e1n\u00ed ve vlastn\u00ed j\u00eddeln\u011b \u010di jin\u00e9ho zprost\u0159edkovatele<\/li>\n<\/ol>\n<h2>Stravenky<\/h2>\n<p>Nomin\u00e1ln\u00ed v\u00fd\u0161e hodnoty stravenky poskytnut\u00e9 zam\u011bstnanci nen\u00ed nijak upravena ani omezena z\u00e1konem. Jej\u00ed v\u00fd\u0161e je \u010dist\u011b v kompetenci zam\u011bstnavatele. Stejn\u011b tak nen\u00ed z\u00e1konem stanoveno jakou v\u00fd\u0161i by m\u011bl p\u0159isp\u00edvat zam\u011bstnavatel a jakou zam\u011bstnanec. V praxi se setk\u00e1v\u00e1me s p\u0159\u00edpady, kdy zam\u011bstnavatel hrad\u00ed celou nomin\u00e1ln\u00ed hodnotu stravenky. Poskytov\u00e1n\u00ed stravenek je z pohledu z\u00e1kona o dani z p\u0159\u00edjm\u016f pova\u017eov\u00e1no za poskytnut\u00ed nepen\u011b\u017en\u00edho pln\u011bn\u00ed.<\/p>\n<h3>Da\u0148ov\u00e1 uznatelnost na stran\u011b zam\u011bstnavatele<\/h3>\n<p>Za da\u0148ov\u011b uznateln\u00e9 n\u00e1klady se pova\u017euj\u00ed n\u00e1klady poskytnut\u00e9 jako nepen\u011b\u017en\u00ed pln\u011bn\u00ed a to a\u017e do v\u00fd\u0161e 55 % ceny jednoho j\u00eddla za jednu sm\u011bnu podle <a href=\"https:\/\/money.cz\/novinky-a-tipy\/podnikani\/zamestnavate-lidi-zjistete-proc-mit-po-ruce-zakonik-prace\/\">z\u00e1kon\u00edku pr\u00e1ce<\/a>, maxim\u00e1ln\u011b v\u0161ak do v\u00fd\u0161e 70 % horn\u00ed hranice stravn\u00e9ho, kter\u00e9 je poskytov\u00e1no zam\u011bstnanc\u016fm p\u0159i pracovn\u00ed cest\u011b trvaj\u00edc\u00ed 5 a\u017e 12 hodin.<\/p>\n<h3>Zdan\u011bn\u00ed na stran\u011b zam\u011bstnance<\/h3>\n<p>Na stran\u011b zam\u011bstnance se hodnota stravov\u00e1n\u00ed poskytovan\u00e9ho jako nepen\u011b\u017en\u00ed pln\u011bn\u00ed zam\u011bstnavatele pova\u017euje za osvobozen\u00fd p\u0159\u00edjem ze z\u00e1visl\u00e9 \u010dinnosti, a to bez ohledu na da\u0148ovou uznatelnost n\u00e1klad\u016f na stran\u011b zam\u011bstnavatele.<\/p>\n<h2>Stravenkov\u00fd pau\u0161\u00e1l<\/h2>\n<p>Zam\u011bstnavatel m\u016f\u017ee zam\u011bstnanci poskytnou tzv. stravenkov\u00fd pau\u0161\u00e1l, kter\u00fd p\u0159edstavuje pen\u011b\u017en\u00ed p\u0159\u00edsp\u011bvek zam\u011bstnavatele na stravov\u00e1n\u00ed zam\u011bstnanc\u016f. Stejn\u011b tak jako nen\u00ed omezena nomin\u00e1ln\u00ed hodnota stravenky, tak nen\u00ed omezen pen\u011b\u017en\u00ed p\u0159\u00edsp\u011bvek na stravov\u00e1n\u00ed zam\u011bstnanc\u016f poskytnut\u00fd zam\u011bstnavatelem.<\/p>\n<h3>Da\u0148ov\u00e1 uznatelnost na stran\u011b zam\u011bstnavatele<\/h3>\n<p>Za da\u0148ov\u011b uznateln\u00fd n\u00e1klad se pova\u017euje cel\u00e1 v\u00fd\u0161e poskytnut\u00e9ho pen\u011b\u017en\u00edho p\u0159\u00edsp\u011bvku zam\u011bstnavatelem zam\u011bstnanci na stravov\u00e1n\u00ed.<\/p>\n<h3>Zdan\u011bn\u00ed na stran\u011b zam\u011bstnance<\/h3>\n<p>Na stran\u011b zam\u011bstnance se jedn\u00e1 o osvobozen\u00fd p\u0159\u00edjem za p\u0159edpokladu, \u017ee se jedn\u00e1 o pen\u011b\u017eit\u00fd p\u0159\u00edsp\u011bvek na stravov\u00e1n\u00ed za jednu sm\u011bnu podle z\u00e1kon\u00edku pr\u00e1ce do v\u00fd\u0161e 70 % horn\u00ed hranice stravn\u00e9ho, kter\u00fd lze poskytnou p\u0159i pracovn\u00ed cest\u011b trvaj\u00edc\u00ed 5 a\u017e 12 hodin. Do uveden\u00e9ho limitu je p\u0159\u00edjem osvobozen a nepodl\u00e9h\u00e1 ani zdravotn\u00edmu a soci\u00e1ln\u00edmu poji\u0161t\u011bn\u00ed.<\/p>\n<p>V\u00edce o pou\u017eit\u00ed stravenek a stravenkov\u00e9ho pau\u0161\u00e1lu se dozv\u00edte v \u010dl\u00e1nku <a href=\"https:\/\/money.cz\/novinky-a-tipy\/mzdy-a-personalistika\/stravenky-versus-stravenkovy-pausal-srovnani-a-pouziti-v-praxi\/\">zde<\/a>.<\/p>\n<p>Zjist\u011bte, jak\u00fd je <a href=\"https:\/\/money.cz\/novinky-a-tipy\/mzdy-a-personalistika\/stravenky-versus-stravenkovy-pausal-srovnani-a-pouziti-v-praxi\/\">rozd\u00edl p\u0159i vyu\u017eit\u00ed stravenek a stravenkov\u00e9ho pau\u0161\u00e1lu v praxi<\/a>.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-large wp-image-7918\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/08\/pexels-andrea-piacquadio-761854-1024x687.jpg\" alt=\"\" width=\"1024\" height=\"687\" srcset=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/08\/pexels-andrea-piacquadio-761854-1024x687.jpg 1024w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/08\/pexels-andrea-piacquadio-761854-300x201.jpg 300w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/08\/pexels-andrea-piacquadio-761854-768x515.jpg 768w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/08\/pexels-andrea-piacquadio-761854-1536x1030.jpg 1536w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/08\/pexels-andrea-piacquadio-761854.jpg 1920w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/p>\n<h2>Stravov\u00e1n\u00ed ve vlastn\u00edm stravovac\u00edm za\u0159\u00edzen\u00ed<\/h2>\n<p>Za vlastn\u00ed stravovac\u00ed za\u0159\u00edzen\u00ed zam\u011bstnavatele lze pova\u017eovat nap\u0159. z\u00e1vodn\u00ed kuchy\u0148 s j\u00eddelnou \u010di kant\u00fdna, provozovan\u00e1 zam\u011bstnavatelem (slu\u017eby jsou zabezpe\u010dov\u00e1ny zam\u011bstnanci zam\u011bstnavatele).<\/p>\n<h3>Da\u0148ov\u00e1 uznatelnost na stran\u011b zam\u011bstnavatele<\/h3>\n<p>V p\u0159\u00edpad\u011b z\u00e1vodn\u00edho stravov\u00e1n\u00ed zaji\u0161\u0165ovan\u00e9m ve vlastn\u00edm za\u0159\u00edzen\u00ed lze jako da\u0148ov\u011b \u00fa\u010dinn\u00e9 n\u00e1klady pova\u017eovat n\u00e1klady na provoz tohoto za\u0159\u00edzen\u00ed nap\u0159. spot\u0159eba energie, opravy a udr\u017eov\u00e1n\u00ed, kuchy\u0148sk\u00e9 vybaven\u00ed, <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/ucetni-vs-danovy-odpis-cem-se-lisi-spocitate\/\">da\u0148ov\u00e9 odpisy<\/a> kuchy\u0148sk\u00e9ho vybaven\u00ed a <a href=\"https:\/\/money.cz\/novinky-a-tipy\/mzdy-a-personalistika\/minimalni-a-zarucena-mzda-v-roce-2022-koho-se-tyka-a-jaka-je-jeji-vyse\/\">mzdy pracovn\u00edk\u016f<\/a>. Naopak za da\u0148ov\u011b uznateln\u00e9 n\u00e1klady nelze pova\u017eovat hodnotu potravin. Hodnota potravin je v\u011bt\u0161inou hrazena zam\u011bstnanci p\u0159\u00edpadn\u011b s finan\u010dn\u00ed pomoc\u00ed zam\u011bstnavatele a to z fondu kulturn\u00edch a soci\u00e1ln\u00edch pot\u0159eb \u010di ze zisku po zdan\u011bn\u00ed. Pokud si zam\u011bstnanci z\u010d\u00e1sti p\u0159isp\u00edvaj\u00ed na stravov\u00e1n\u00ed, pak se z pohledu zam\u011bstnavatele bude jednat o v\u00fdnosy podl\u00e9haj\u00edc\u00ed dani z p\u0159\u00edjmu a v takov\u00e9m p\u0159\u00edpad\u011b lze \u010d\u00e1st n\u00e1klad\u016f souvisej\u00edc\u00edch se spot\u0159ebou potravin pova\u017eovat za da\u0148ov\u011b uznatelnou av\u0161ak pouze do v\u00fd\u0161e p\u0159\u00edjm\u016f z prodeje.<\/p>\n<h3>Zdan\u011bn\u00ed na stran\u011b zam\u011bstnance<\/h3>\n<p>Na stran\u011b zam\u011bstnance se hodnota stravov\u00e1n\u00ed poskytovan\u00e9ho jako nepen\u011b\u017en\u00ed pln\u011bn\u00ed zam\u011bstnavatelem zam\u011bstnanc\u016fm ke spot\u0159eb\u011b na pracovi\u0161ti nebo v r\u00e1mci stravov\u00e1n\u00ed zaji\u0161\u0165ovan\u00e9ho prost\u0159ednictv\u00edm jin\u00fdch subjekt\u016f pova\u017euje za osvobozen\u00fd p\u0159\u00edjem ze z\u00e1visl\u00e9 \u010dinnosti.<\/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\/7916\">\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\/7916\">\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>Stravn\u00e9 p\u0159i pracovn\u00ed cest\u011b<\/h2>\n<p>Na stravn\u00e9 m\u00e1 zam\u011bstnanec na slu\u017eebn\u00ed cest\u011b n\u00e1rok op\u011bt dle podle z\u00e1kon\u00edku pr\u00e1ce, a to u\u017e v okam\u017eiku, kdy slu\u017eebn\u00ed cesta p\u0159es\u00e1hne 5 hodin. <a href=\"https:\/\/money.cz\/novinky-a-tipy\/mzdy-a-personalistika\/cestovni-nahrady-2022-kolik-zaplatite-kdyz-zamestnance-vyslete-na-sluzebni-cestu\/\">V\u00fd\u0161e cestovn\u00edch n\u00e1hrad<\/a> je stanovena vyhl\u00e1\u0161kou Ministerstva pr\u00e1ce a soci\u00e1ln\u00edch v\u011bc\u00ed, kter\u00e1 b\u00fdv\u00e1 ka\u017ed\u00fd rok zve\u0159ejn\u011bna.<\/p>\n<h3>Da\u0148ov\u00e1 uznatelnost na stran\u011b zam\u011bstnavatele<\/h3>\n<p>Stravn\u00e9 p\u0159i pracovn\u00ed cest\u011b pat\u0159\u00ed mezi tzv. povinn\u00e9 cestovn\u00ed n\u00e1hrady, kter\u00e9 jsou da\u0148ov\u011b uznateln\u00e9 v souladu s \u00a7 24 odst. 2 p\u00edsm. k) ZDP.<\/p>\n<p>D\u00e1le se posouzen\u00edm <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/jak-legalne-snizite-zaklad-dane-pomoci-danove-uznatelnych-nakladu\/\">da\u0148ov\u00e9 uznatelnost n\u00e1klad\u016f<\/a> zam\u011bstnavatele na zaji\u0161t\u011bn\u00ed stravov\u00e1n\u00ed zam\u011bstnanc\u016f p\u0159i v\u00fdkonu pr\u00e1ce p\u0159i pracovn\u00ed cest\u011b a p\u0159i cest\u011b mimo pravideln\u00e9 pracovi\u0161t\u011b nap\u0159. u v\u00edcedenn\u00edch prezenta\u010dn\u00edch akc\u00ed, zab\u00fdval i p\u0159\u00edsp\u011bvek Koordina\u010dn\u00edho v\u00fdboru komory da\u0148ov\u00fdch poradc\u016f \u010d. 593\/18.05.22.<\/p>\n<p>V\u00fdsledkem v\u00fd\u0161e zm\u00edn\u011bn\u00e9ho p\u0159\u00edsp\u011bvku bylo, \u017ee na stran\u011b zam\u011bstnavatele jsou da\u0148ov\u011b uznateln\u00e9 n\u00e1klady na zaji\u0161t\u011bn\u00ed stravov\u00e1n\u00ed zam\u011bstnanc\u016f na pracovn\u00ed cest\u011b nebo cest\u011b mimo pravideln\u00e9 pracovi\u0161t\u011b pod\u00e1van\u00e9 formou sn\u00eddan\u011b, ob\u011bda nebo ve\u010de\u0159e, pokud poplatn\u00edk prok\u00e1\u017ee opr\u00e1vn\u011bn\u00ed v\u00fd\u0161e uplatn\u011bn\u00e9ho da\u0148ov\u00e9ho n\u00e1kladu a za p\u0159edpokladu, \u017ee jsou vylou\u010deny n\u00e1klady, u kter\u00fdch je z\u0159ejm\u00e9, \u017ee maj\u00ed charakter odm\u011b\u0148ov\u00e1n\u00ed zam\u011bstnance zam\u011bstnavatelem.<\/p>\n<h3>Zdan\u011bn\u00ed na stran\u011b zam\u011bstnance<\/h3>\n<p>N\u00e1hrady cestovn\u00edch v\u00fddaj\u016f, kter\u00e9 jsou poskytovan\u00e9 v souvislosti s v\u00fdkonem \u010dinnost, ze kter\u00e9 plynou p\u0159\u00edjmy ze z\u00e1visl\u00e9 \u010dinnosti v\u010detn\u011b hodnoty bezplatn\u00e9ho stravov\u00e1n\u00ed poskytovan\u00e1 zam\u011bstnavatelem na pracovn\u00edch cest\u00e1ch nejsou p\u0159edm\u011bt dan\u011b z p\u0159\u00edjm\u016f dle \u00a7 6 odst. 7 p\u00edsm. a) ZDP.<\/p>\n<p>V\u00edce o cestovn\u00edch n\u00e1hrad\u00e1ch poskytovan\u00e9 zam\u011bstnanci p\u0159i pracovn\u00ed cest\u011b naleznete v \u010dl\u00e1nku <a href=\"https:\/\/money.cz\/novinky-a-tipy\/mzdy-a-personalistika\/cestovni-nahrady-2022-kolik-zaplatite-kdyz-zamestnance-vyslete-na-sluzebni-cestu\/\">zde<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Stravov\u00e1n\u00ed zam\u011bstnanc\u016f je nej\u010dast\u011bji upraveno v kolektivn\u00ed smlouv\u011b \u010di ve vnit\u0159n\u00edm p\u0159edpise zam\u011bstnavatele. Kolektivn\u00ed smlouva \u010di vnit\u0159n\u00ed p\u0159edpis mohou obsahovat dal\u0161\u00ed podm\u00ednky pro vznik pr\u00e1va &#8230;<\/p>\n","protected":false},"author":19,"featured_media":7917,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[16,8],"tags":[171,199,128],"class_list":["post-7916","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-prijmu-pravnickych-osob","category-dane","tag-prispevek-na-stravovani","tag-zakonik-prace","tag-zamestnanecke-benefity"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/7916","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\/19"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=7916"}],"version-history":[{"count":3,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/7916\/revisions"}],"predecessor-version":[{"id":8141,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/7916\/revisions\/8141"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/7917"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=7916"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=7916"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=7916"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}