Mgr. Zden\u011bk Zral\u00fd<\/a>, da\u0148ov\u00fd poradce \u010d. 3177<\/strong><\/em><\/p>\nDnem 1. ledna 2011 nabyla \u00fa\u010dinnost vyhl\u00e1\u0161ka \u010d. 377\/2010 Sb., kterou doch\u00e1z\u00ed ke zm\u011bn\u00e1m v sazb\u00e1ch, kter\u00e9 jsou d\u016fle\u017eit\u00e9 pro cestovn\u00ed n\u00e1hrady nejen zam\u011bstnanc\u016f. Od 1. ledna 2011 doch\u00e1z\u00ed k m\u00edrn\u00e9mu zv\u00fd\u0161en\u00ed stravn\u00e9ho a to jak u zam\u011bstnanc\u016f pracuj\u00edc\u00edch pro soukrom\u00e9 firmy tak pro zam\u011bstnance pracuj\u00edc\u00ed pro \u201eve\u0159ejn\u00fd\u201c sektor. Od 1. ledna 2011 byly nov\u011b stanoveny pr\u016fm\u011brn\u00e9 ceny pohonn\u00fdch hmot pro ur\u010den\u00ed v\u00fd\u0161e n\u00e1hrady za spot\u0159ebovan\u00e9 pohonn\u00e9 hmoty – oproti roku 2010 do\u0161lo k jejich zv\u00fd\u0161en\u00ed. Naopak u sazeb z\u00e1kladn\u00ed n\u00e1hrady za pou\u017e\u00edv\u00e1n\u00ed silni\u010dn\u00edch motorov\u00fdch vozidel do\u0161lo oproti roku 2010 k jejich sn\u00ed\u017een\u00ed. Vyhl\u00e1\u0161ka \u010d. 377\/2010 Sb. zru\u0161ila vyhl\u00e1\u0161ku \u010d. 462\/2009 Sb., kterou se stanovily sazby pro rok 2010.<\/p>\n
Sazba z\u00e1kladn\u00ed n\u00e1hrady za pou\u017e\u00edv\u00e1n\u00ed silni\u010dn\u00edch motorov\u00fdch vozidel<\/h3>\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
a) jednostop\u00fdch vozidel a t\u0159\u00edkolek 1,00 K\u010d,
\nb) osobn\u00edch silni\u010dn\u00edch motorov\u00fdch vozidel 3,70 K\u010d.<\/p>\n
Stravn\u00e9 \u2013 \u201esoukrom\u00fd\u201c sektor<\/h3>\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
a) 63 K\u010d, trv\u00e1-li pracovn\u00ed cesta 5 a\u017e 12 hodin,
\nb) 95 K\u010d, trv\u00e1-li pracovn\u00ed cesta d\u00e9le ne\u017e 12 hodin, nejd\u00e9le v\u0161ak 18 hodin,
\nc) 149 K\u010d, trv\u00e1-li pracovn\u00ed cesta d\u00e9le ne\u017e 18 hodin.<\/p>\n
Zde bych cht\u011bl upozornit, \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\u0159eshuje zm\u00edn\u011bnou hranici, bude na stran\u011b zam\u011bstnanc\u016f podl\u00e9hat jak dani z p\u0159\u00edjm\u016f tak pojistn\u00e9mu.<\/p>\n
Stravn\u00e9 \u2013 \u201eve\u0159ejn\u00fd\u201c sektor<\/h3>\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
a) 63 K\u010d a\u017e 74 K\u010d, trv\u00e1-li pracovn\u00ed cesta 5 a\u017e 12 hodin,
\nb) 95 K\u010d a\u017e 114 K\u010d, trv\u00e1-li pracovn\u00ed cesta d\u00e9le ne\u017e 12 hodin, nejd\u00e9le v\u0161ak 18 hodin,
\nc) 149 K\u010d a\u017e 178 K\u010d, trv\u00e1-li pracovn\u00ed cesta d\u00e9le ne\u017e 18 hodin.<\/p>\n
Pr\u016fm\u011brn\u00e1 cena pohonn\u00fdch hmot<\/h3>\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
a) 31,40 K\u010d u benzinu automobilov\u00e9ho 91 oktan\u016f,
\nb) 31,60 K\u010d u benzinu automobilov\u00e9ho 95 oktan\u016f,
\nc) 33,40 K\u010d u benzinu automobilov\u00e9ho 98 oktan\u016f,
\nd) 30,80 K\u010d u motorov\u00e9 nafty.<\/p>\n","protected":false},"excerpt":{"rendered":"
Od 1. ledna 2011 doch\u00e1z\u00ed ke zm\u011bn\u00e1m v sazb\u00e1ch stravn\u00e9ho p\u0159i tuzemsk\u00fdch pracovn\u00edch cest\u00e1ch a nov\u011b jsou tak\u00e9 stanoveny pr\u016fm\u011brn\u00e9 ceny pohonn\u00fdch hmot pro …<\/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":[12,8],"tags":[76,50],"class_list":["post-850","post","type-post","status-publish","format-standard","hentry","category-dan-z-prijmu-fyzickych-osob","category-dane","tag-cestovni-nahrady","tag-dan-z-prijmu-fyzickych-osob"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/850","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=850"}],"version-history":[{"count":2,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/850\/revisions"}],"predecessor-version":[{"id":5640,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/850\/revisions\/5640"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=850"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=850"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=850"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}