{"id":95,"date":"2012-02-02T22:00:00","date_gmt":"2012-02-02T22:00:00","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/snizeni-stravneho-pri-poskytnuti-bezplatneho-jidla-na-pracovni-ceste\/"},"modified":"2023-02-01T15:10:51","modified_gmt":"2023-02-01T14:10:51","slug":"snizeni-stravneho-pri-poskytnuti-bezplatneho-jidla-na-pracovni-ceste","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/mzdy-a-personalistika\/snizeni-stravneho-pri-poskytnuti-bezplatneho-jidla-na-pracovni-ceste\/","title":{"rendered":"Sn\u00ed\u017een\u00ed stravn\u00e9ho p\u0159i poskytnut\u00ed bezplatn\u00e9ho j\u00eddla na pracovn\u00ed cest\u011b"},"content":{"rendered":"

Pokud zam\u011bstnavatel poskytne zam\u011bstnanci p\u0159i pracovn\u00ed cest\u011b bezplatn\u011b j\u00eddlo maj\u00edc\u00ed charakter sn\u00eddan\u011b, ob\u011bda \u010di ve\u010de\u0159e, nelze ji\u017e zam\u011bstnanci vyplatit plnou v\u00fd\u0161i stravn\u00e9ho. Z\u00e1kon\u00edk pr\u00e1ce od 1. 1. 2012 stanov\u00ed povinnost sn\u00ed\u017eit stravn\u00e9.<\/em><\/strong><\/p>\n

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

I. Podnikatelsk\u00e1 sf\u00e9ra<\/h3>\n

Z\u00e1kon\u00edk pr\u00e1ce \u00fa\u010dinn\u00fd do konce roku 2011 umo\u017e\u0148oval zam\u011bstnavatel\u016fm kr\u00e1tit stravn\u00e9 poskytnut\u00e9 sv\u00fdm zam\u011bstnanc\u016fm v situaci, kdy jim bylo poskytnut\u00e9 bezplatn\u00e9 j\u00eddlo, kter\u00e9 m\u011blo charakter sn\u00eddan\u011b ob\u011bda \u010di ve\u010de\u0159e (d\u00e1le jen \u201ebezplatn\u00e9 j\u00eddlo\u201c).<\/p>\n

Od leto\u0161n\u00edho roku do\u0161lo ke zm\u011bn\u011b v tom, \u017ee zam\u011bstnavatel ji\u017e nen\u00ed opr\u00e1vn\u011bn, ale je povinen stravn\u00e9 sn\u00ed\u017eit, pokud je zam\u011bstnanci poskytnuto bezplatn\u00e9 j\u00eddlo.<\/strong><\/p>\n

Za ka\u017ed\u00e9 bezplatn\u00e9 j\u00eddlo p\u0159\u00edslu\u0161\u00ed zam\u011bstnanci stravn\u00e9 sn\u00ed\u017een\u00e9 a\u017e o hodnotu<\/strong>:<\/p>\n

    \n
  1. 70 % stravn\u00e9ho, trv\u00e1-li pracovn\u00ed cesta 5 a\u017e 12 hodin,<\/li>\n
  2. 35 % stravn\u00e9ho, trv\u00e1-li pracovn\u00ed cesta d\u00e9le ne\u017e 12 hodin, nejd\u00e9le v\u0161ak 18 hodin,<\/li>\n
  3. 25 % stravn\u00e9ho, trv\u00e1-li pracovn\u00ed cesta d\u00e9le ne\u017e 18 hodin.<\/li>\n<\/ol>\n

    Z\u00e1kon\u00edk pr\u00e1ce d\u00e1le \u0159\u00edk\u00e1, \u017ee nesjedn\u00e1-li zam\u011bstnavatel nebo neur\u010d\u00ed p\u0159ed vysl\u00e1n\u00edm zam\u011bstnance ni\u017e\u0161\u00ed hodnotu sn\u00ed\u017een\u00ed stravn\u00e9ho, p\u0159\u00edslu\u0161\u00ed zam\u011bstnanci stravn\u00e9 sn\u00ed\u017een\u00e9 o nejvy\u0161\u0161\u00ed hodnotu \u2013 tedy 70% resp. 35 % resp. 25 % dle d\u00e9lky trv\u00e1n\u00ed pracovn\u00ed cesty.<\/p>\n

    Pro \u00faplnost uv\u00e1d\u00edm, \u017ee zam\u011bstnanci v roce 2012 n\u00e1le\u017e\u00ed stravn\u00e9 nejm\u00e9n\u011b ve v\u00fd\u0161i<\/strong>:<\/p>\n

      \n
    1. 64 K\u010d, trv\u00e1-li pracovn\u00ed cesta 5 a\u017e 12 hodin,<\/li>\n
    2. 96 K\u010d, trv\u00e1-li pracovn\u00ed cesta 12 a\u017e 18 hodin,<\/li>\n
    3. 151 K\u010d, trv\u00e1-li pracovn\u00ed cesta d\u00e9le ne\u017e 18 hodin.<\/li>\n<\/ol>\n

      II. Rozpo\u010dtov\u00e1 sf\u00e9ra<\/h3>\n

      Rozpo\u010dtovou sf\u00e9rou je my\u0161lena situace, kdy zam\u011bstnavatelem je st\u00e1t, \u00fazemn\u00ed samospr\u00e1vn\u00fd celek, st\u00e1tn\u00ed fond, p\u0159\u00edsp\u011bvkov\u00e1 organizace nebo \u0161kolsk\u00e1 pr\u00e1vnick\u00e1 osoba z\u0159\u00edzen\u00e1 M\u0160MT, krajem, obc\u00ed.<\/p>\n

      Zam\u011bstnavatel\u016fm z rozpo\u010dtov\u00e9 sf\u00e9ry od 1. 1. 2012 ji\u017e nen\u00ed d\u00e1na mo\u017enost sn\u00ed\u017eit stravn\u00e9 \u201ea\u017e o hodnotu stravn\u00e9ho\u201c, ale je tam to sn\u00ed\u017een\u00ed stravn\u00e9ho uvedeno tzv. \u201enatvrdo\u201c (bez mo\u017enosti volby). Zde se li\u0161\u00ed rozpo\u010dtov\u00e1 sf\u00e9ra od podnikatelsk\u00e9.<\/p>\n

      Za ka\u017ed\u00e9 bezplatn\u00e9 j\u00eddlo p\u0159\u00edslu\u0161\u00ed zam\u011bstnanci stravn\u00e9 sn\u00ed\u017een\u00e9 o hodnotu:<\/p>\n

        \n
      1. 70 % stravn\u00e9ho, trv\u00e1-li pracovn\u00ed cesta 5 a\u017e 12 hodin,<\/li>\n
      2. 35 % stravn\u00e9ho, trv\u00e1-li pracovn\u00ed cesta d\u00e9le ne\u017e 12 hodin, nejd\u00e9le v\u0161ak 18 hodin,<\/li>\n
      3. 25 % stravn\u00e9ho, trv\u00e1-li pracovn\u00ed cesta d\u00e9le ne\u017e 18 hodin.<\/li>\n<\/ol>\n

        Nov\u011b stravn\u00e9 zam\u011bstnanci nep\u0159\u00edslu\u0161\u00ed za podm\u00ednky:<\/p>\n

          \n
        1. pokud pracovn\u00ed cesta trv\u00e1 5 a\u017e 12 hodin a byla zam\u011bstnanci poskytnuta dv\u011b bezplatn\u00e1 j\u00eddla,<\/li>\n
        2. pokud pracovn\u00ed cesta trv\u00e1 12 a\u017e 18 hodin a byla zam\u011bstnanci poskytnuta t\u0159i bezplatn\u00e1 j\u00eddla.<\/li>\n<\/ol>\n

          Zam\u011bstnanci v roce 2012 n\u00e1le\u017e\u00ed stravn\u00e9 ve v\u00fd\u0161i<\/strong>:<\/p>\n

            \n
          1. 64-76 K\u010d, trv\u00e1-li pracovn\u00ed cesta 5 a\u017e 12 hodin,<\/li>\n
          2. 96-116 K\u010d, trv\u00e1-li pracovn\u00ed cesta 12 a\u017e 18 hodin,<\/li>\n
          3. 151-181 K\u010d, trv\u00e1-li pracovn\u00ed cesta d\u00e9le ne\u017e 18 hodin.<\/li>\n<\/ol>\n

            Nesjedn\u00e1-li zam\u011bstnavatel nebo neur\u010d\u00ed p\u0159ed vysl\u00e1n\u00edm zam\u011bstnance na pracovn\u00ed cestu v\u00fd\u0161i stravn\u00e9ho, p\u0159\u00edslu\u0161\u00ed zam\u011bstnanci stravn\u00e9 ve v\u00fd\u0161i doln\u00ed sazby rozp\u011bt\u00ed.<\/p>\n

            III. Da\u0148ov\u00e9 dopady<\/h3>\n

            Na problematiku stravn\u00e9ho je z da\u0148ov\u00e9ho hlediska v\u017edy t\u0159eba nahl\u00ed\u017eet ze dvou pohled\u016f \u2013 z pohledu zam\u011bstnavatele a z pohledu zam\u011bstnance.<\/p>\n

            Zam\u011bstnavatel<\/h4>\n

            Z pohledu zam\u011bstnavatele je d\u016fle\u017eit\u00e9 posoudit, zda se jedn\u00e1 o da\u0148ov\u00fd n\u00e1klad \u010di nikoliv. Z\u00e1kon o dan\u00edch z p\u0159\u00edjm\u016f (d\u00e1le jen \u201eZDP\u201c) \u0159\u00edk\u00e1, \u017ee da\u0148ov\u011b uznateln\u00e9 jsou cestovn\u00ed n\u00e1hrady do v\u00fd\u0161e stanoven\u00e9 z\u00e1kon\u00edkem pr\u00e1ce. Ve srovn\u00e1n\u00ed s da\u0148ov\u00fdm posouzen\u00edm stravn\u00e9ho u zam\u011bstnanc\u016f (viz n\u00ed\u017ee) se jedn\u00e1 vcelku o benevolentn\u00ed ustanoven\u00ed.<\/p>\n

            Zam\u011bstnanec<\/h4>\n

            U zam\u011bstnance nen\u00ed p\u0159edm\u011btem dan\u011b z p\u0159\u00edjm\u016f, mimo jin\u00e9ho, tak\u00e9 stravn\u00e9 do v\u00fd\u0161e stanoven\u00e9 z\u00e1kon\u00edkem pr\u00e1ce pro zam\u011bstnance z rozpo\u010dtov\u00e9 sf\u00e9ry. Pokud by stravn\u00e9 p\u0159es\u00e1hlo horn\u00ed hranici stravn\u00e9ho ur\u010den\u00e9ho pro zam\u011bstnance z rozpo\u010dtov\u00e9 sf\u00e9ry, bylo by p\u0159edm\u011btem dan\u011b z p\u0159\u00edjm\u016f ze z\u00e1visl\u00e9 \u010dinnosti, a nav\u00edc by podl\u00e9halo odvod\u016fm na soci\u00e1ln\u00edm a zdravotn\u00edm poji\u0161t\u011bn\u00ed.<\/p>\n

            Z pohledu zam\u011bstnance je z\u0159ejm\u00e9, \u017ee pro v\u0161echny zam\u011bstnance \u2013 z podnikatelsk\u00e9 i rozpo\u010dtov\u00e9 sf\u00e9ry \u2013 jsou rozhoduj\u00edc\u00ed sazby a v\u00fd\u0161e komentovan\u00e1 sn\u00ed\u017een\u00ed stravn\u00e9ho stanov\u00e9 pro rozpo\u010dtovou sf\u00e9ru!<\/strong><\/p>\n

            \n <\/span>P\u0159e\u010dt\u011bte si: Cestovn\u00ed n\u00e1hrady 2022: kolik zaplat\u00edte, kdy\u017e zam\u011bstnance vy\u0161lete na slu\u017eebn\u00ed cestu<\/a><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

            Pokud zam\u011bstnavatel poskytne zam\u011bstnanci p\u0159i pracovn\u00ed cest\u011b bezplatn\u011b j\u00eddlo maj\u00edc\u00ed charakter sn\u00eddan\u011b, ob\u011bda \u010di ve\u010de\u0159e, nelze ji\u017e zam\u011bstnanci vyplatit plnou v\u00fd\u0161i stravn\u00e9ho. Z\u00e1kon\u00edk pr\u00e1ce od …<\/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":[74,75],"class_list":["post-95","post","type-post","status-publish","format-standard","hentry","category-mzdy-a-personalistika","tag-sazby-stravneho","tag-socialni-a-zdravotni-pojisteni"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/95","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=95"}],"version-history":[{"count":3,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/95\/revisions"}],"predecessor-version":[{"id":7385,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/95\/revisions\/7385"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=95"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=95"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=95"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}