{"id":11860,"date":"2016-11-28T08:10:01","date_gmt":"2016-11-28T07:10:01","guid":{"rendered":"https:\/\/testwp.money.sk\/novinky-a-tipy\/nezaradene\/zmeny-vo-vyske-stravneho-a-stravnych-listkov\/"},"modified":"2023-06-26T11:02:23","modified_gmt":"2023-06-26T09:02:23","slug":"zmeny-vo-vyske-stravneho-a-stravnych-listkov","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/mzdy-a-personalistika\/zmeny-vo-vyske-stravneho-a-stravnych-listkov\/","title":{"rendered":"Nov\u00e1 v\u00fd\u0161ka stravn\u00e9ho pri pracovnej ceste od decembra 2016"},"content":{"rendered":"<p style=\"text-align: justify\">V\u00a0s\u00favislosti so zmenou Opatrenia MF SR o\u00a0v\u00fd\u0161ke stravn\u00e9ho sa <strong>od 1. decembra 2016 menia sumy pr\u00edspevku na stravu pri tuzemsk\u00fdch pracovn\u00fdch cest\u00e1ch.<\/strong> V\u00a0s\u00fa\u010dasnosti je ur\u010den\u00e1 len minim\u00e1lna sadzba stravn\u00e9ho, ktor\u00fa m\u00f4\u017ee zamestn\u00e1vate\u013e pod\u013ea vlastn\u00e9ho uv\u00e1\u017eenia zv\u00fd\u0161i\u0165.\u00a0 Pri prem\u00fd\u0161\u013ean\u00ed o\u00a0zv\u00fd\u0161en\u00ed sadzby stravn\u00e9ho pravdepodobne vezme zamestn\u00e1vate\u013e do \u00favahy aj fakt, \u017ee peniaze nad r\u00e1mec stanoven\u00fd z\u00e1konom s\u00fa pre neho neda\u0148ov\u00fdm v\u00fddavkom.<\/p>\n<p style=\"text-align: justify\"><!--more--><\/p>\n<p style=\"text-align: justify\">V\u00fd\u0161ka stravn\u00e9ho pri tuzemsk\u00fdch pracovn\u00fdch cest\u00e1ch od 1.12.2016 je nasledovn\u00e1:<\/p>\n<ul>\n<li style=\"text-align: justify\"><strong>4,50 \u20ac<\/strong> pri pracovnej ceste, ktor\u00e1 trv\u00e1 <strong>5 \u2013 12 hod\u00edn<\/strong>,<\/li>\n<li style=\"text-align: justify\"><strong>6,70 \u20ac<\/strong> pri pracovnej ceste, ktor\u00e1 trv\u00e1 <strong>12 \u2013 18 hod\u00edn<\/strong>,<\/li>\n<li style=\"text-align: justify\"><strong>10,30 \u20ac <\/strong>pri pracovnej ceste, ktor\u00e1 trv\u00e1 <strong>viac ako 18 hod\u00edn<\/strong>.<\/li>\n<\/ul>\n<p style=\"text-align: justify\">Zv\u00fd\u0161enie sumy stravn\u00e9ho pri tuzemskej pracovnej ceste m\u00e1 za n\u00e1sledok aj <strong>zv\u00fd\u0161enie<\/strong> minim\u00e1lnej <strong>hodnoty stravn\u00e9ho l\u00edstka.<\/strong>\u00a0Zo sumy 3,15 \u20ac na sumu <strong>3,38 \u20ac.<\/strong> Zamestn\u00e1vate\u013e si bude m\u00f4c\u0165 za\u00fa\u010dtova\u0165 do da\u0148ov\u00fdch v\u00fddavkov maxim\u00e1lny v\u00fddavok na stravn\u00fd l\u00edstok, pre sadzbu 5-12 hod\u00edn, to znamen\u00e1 55 % zo sumy 4,50 \u20ac, t.j. 2,48 \u20ac.<\/p>\n<p style=\"text-align: justify\">\u017divnostn\u00edk m\u00e1 n\u00e1rok na stravn\u00fd l\u00edstok v\u00a0hodnote 4,50 \u20ac\/de\u0148.<\/p>\n<h2 style=\"text-align: justify\">Pr\u00edklady \u00fa\u010dtovania stravn\u00fdch l\u00edstkov v\u00a0podvojnom \u00fa\u010dtovn\u00edctve<\/h2>\n<p style=\"text-align: justify\">Firma ABC, s.r.o. nak\u00fapila v\u00a0novembri 2016 100 ks stravn\u00fdch l\u00edstkov u\u017e na obdobie december 2016, tzn. v\u00a0najbli\u017e\u0161ej mo\u017enej zv\u00fd\u0161enej hodnote. Najbli\u017e\u0161ia hodnota stravn\u00fdch l\u00edstkov k\u00a0sume 3,38 \u20ac je 3,40 \u20ac. Firma za\u00fa\u010dtuje fakt\u00faru s\u00a0VS 2016078 medzi prijat\u00e9 fakt\u00fary, na prijatej fakt\u00fare s\u00fa uveden\u00e9 nasledovn\u00e9 sumy:<\/p>\n<p style=\"text-align: justify\">Cena stravn\u00fdch l\u00edstkov: 100 ks po 3,40 \u20ac = 340 \u20ac<\/p>\n<p style=\"text-align: justify\">Zmluvn\u00e1 odmena pre poskytovate\u013ea stravn\u00fdch l\u00edstkov: 8 \u20ac<\/p>\n<p style=\"text-align: justify\">DPH 20 % k\u00a0odmene pre poskytovate\u013ea: 1,60 \u20ac<\/p>\n<p style=\"text-align: justify\">Celkov\u00e1 fakturovan\u00e1 suma: 349,60 \u20ac<\/p>\n<p style=\"text-align: justify\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-59049\" src=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/05\/uctovny-dennik-zauctovana-odmena-pre-poskytovatela.jpg\" alt=\"\u00da\u010dtovn\u00fd denn\u00edk za\u00fa\u010dtovan\u00e1 odmena\" width=\"695\" height=\"189\" \/><\/p>\n<p style=\"text-align: justify\">Firma ABC, s.r.o. poskytuje svoj\u00edm zamestnancom stravn\u00e9 l\u00edstky za obdobie s\u00a0ktor\u00fdm s\u00favisia. To znamen\u00e1, \u017ee v\u00a0decembri s\u00fa im poskytovan\u00e9 stravn\u00e9 l\u00edstky pod\u013ea po\u010dtu pracovn\u00fdch dn\u00ed za december, kr\u00e1ten\u00e9 pod\u013ea dovolenky \u010derpanej v\u00a0novembri. Firma ABC, s.r.o. prispieva svojim zamestnancom okrem 55 % hodnoty e\u0161te 1 % zo soci\u00e1lneho fondu. Zamestnanci si tak hradia stravn\u00e9 l\u00edstky v\u00a0sume 44 % z\u00a0ich hodnoty.<\/p>\n<p style=\"text-align: justify\">V\u00a0mesiaci december je 21 pracovn\u00fdch dn\u00ed, firma m\u00e1 2 zamestnancov a\u00a0preto celkov\u00fd n\u00e1rok na stravn\u00e9 l\u00edstky bude 2&#215;21 = 42 stravn\u00fdch l\u00edstkov.<\/p>\n<p style=\"text-align: justify\">42 stravn\u00fdch l\u00edstkov v\u00a0hodnote: 42&#215;3,40 = 142,80 \u20ac<\/p>\n<p style=\"text-align: justify\">Pr\u00edspevok zamestn\u00e1vate\u013ea, pova\u017eovan\u00fd za da\u0148ov\u00fd n\u00e1klad: 55 % z\u00a0142,80 = 78,54 \u20ac<\/p>\n<p style=\"text-align: justify\">Pr\u00edspevok zamestn\u00e1vate\u013ea nad z\u00e1konom stanoven\u00fd limit, 1 % zo soci\u00e1lneho fondu: 1 % z\u00a0142,80 = 1,43 \u20ac<\/p>\n<p style=\"text-align: justify\">Zr\u00e1\u017eka zamestnancom zo mzdy: 44 % z\u00a0142,80 = 62,83 \u20ac<\/p>\n<p style=\"text-align: justify\">Kontrola: 78,54+1,43+62,83 = 142,80 \u20ac<\/p>\n<p style=\"text-align: justify\">Z\u00fa\u010dtovanie \u010derpania stravn\u00fdch l\u00edstkov sa \u00fa\u010dtuje prostredn\u00edctvom intern\u00e9ho dokladu.<\/p>\n<p style=\"text-align: justify\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-59050\" src=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/05\/uctovny-dennik-zauctovanie-stravnych-listkov.jpg\" alt=\"\u00da\u010dtovn\u00fd denn\u00edk za\u00fa\u010dtovanie stravn\u00fdch l\u00edstkov\" width=\"695\" height=\"157\" \/><\/p>\n<p style=\"text-align: justify\">V\u00a0pr\u00edpade, \u017ee zamestn\u00e1vate\u013e prispieva zamestnancom nad z\u00e1konom stanoven\u00fd limit a\u00a0tento pr\u00edspevok ne\u00fa\u010dtuje ako pr\u00edspevok zo soci\u00e1lneho fondu, za\u00fa\u010dtuje sa nad limit cez n\u00e1kladov\u00fd \u00fa\u010det 528 \u2013 Ostatn\u00e9 soci\u00e1lne n\u00e1klady.<\/p>\n<h2 style=\"text-align: justify\">4 naj\u010dastej\u0161ie chyby v\u00a0s\u00favislosti so stravn\u00fdmi l\u00edstkami<\/h2>\n<ol style=\"text-align: justify\">\n<li><strong>N\u00e1kup stravn\u00fdch l\u00edstkov za uplynul\u00e9 obdobie.<\/strong> Pri v\u00fddavkoch na stravn\u00e9 l\u00edstky u\u00a0\u017eivnostn\u00edkov si obvykle \u017eivnostn\u00edci nak\u00fapia stravn\u00e9 l\u00edstky a\u017e koncom roka za cel\u00e9 predch\u00e1dzaj\u00face obdobie. Takto zak\u00fapen\u00e9 stravn\u00e9 l\u00edstky nie je mo\u017en\u00e9 zahrn\u00fa\u0165 do da\u0148ov\u00fdch v\u00fddavkov a\u00a0zn\u00ed\u017ei\u0165 nimi z\u00e1klad dane. \u017divnostn\u00edk si mus\u00ed zaobstara\u0165 stravn\u00e9 l\u00edstky v\u017edy na obdobie dopredu, teda koncom novembra si objedn\u00e1 stravn\u00e9 l\u00edstky na december, at\u010f. Odpor\u00fa\u010dame \u017eivnostn\u00edkom zak\u00fapi\u0165 si stravn\u00e9 l\u00edstky v\u017edy aspo\u0148 na 3 mesiace dopredu. Pri\u010dom u\u00a0\u017eivnostn\u00edka je mo\u017en\u00e9 da\u0165 do da\u0148ov\u00fdch v\u00fddavkov stravn\u00fd l\u00edstok aj za sobotu \u010di nede\u013eu, ak vie preuk\u00e1za\u0165 \u017ee v\u00a0dan\u00fd de\u0148 pracoval.<\/li>\n<li><strong>\u00da\u010dtovanie n\u00e1kupu stravn\u00fdch l\u00edstkov na \u00fa\u010det 518 \u2013 Ostatn\u00e9 slu\u017eby.\u00a0<\/strong>Tento postup nie je v\u00a0s\u00falade s\u00a0postupmi \u00fa\u010dtovania v\u00a0P\u00da. N\u00e1kup stravn\u00fdch l\u00edstkov je potrebn\u00e9 \u00fa\u010dtova\u0165 v\u017edy cez \u00fa\u010det 213, na ktorom priebe\u017ene sledujeme stav stravn\u00fdch l\u00edstkov v\u00a0\u00fa\u010dtovn\u00edctve a\u00a0v\u00a0skuto\u010dnosti. Stravn\u00e9 l\u00edstky s\u00fa pova\u017eovan\u00e9 za ceniny, ked\u017ee patria medzi finan\u010dn\u00fd majetok, ktor\u00fd je obstar\u00e1van\u00fd za odplatu a\u00a0m\u00e1 stanoven\u00fa menovit\u00fa hodnotu.<\/li>\n<li><strong>Za\u00fa\u010dtovanie cel\u00e9ho pr\u00edspevku zamestn\u00e1vate\u013ea do da\u0148ov\u00fdch v\u00fddavkov.\u00a0<\/strong>Pri \u00fa\u010dtovan\u00ed stravn\u00fdch l\u00edstkov v\u00a0<a href=\"https:\/\/www.money.sk\/vlastnosti\/podvojne-uctovnictvo-s3\/\">podvojnom \u00fa\u010dtovn\u00edctve<\/a> je potrebn\u00e9 za ka\u017ed\u00fd po\u010d\u00edta\u0165 55 % n\u00e1klad a\u00a0ten \u00fa\u010dtova\u0165 medzi da\u0148ov\u00e9 v\u00fddavky. Zvy\u0161n\u00fd pr\u00edspevok ak nie je pr\u00eddelom zo soci\u00e1lneho fondu, \u00fa\u010dtujeme na \u00fa\u010det 528 a\u00a0pri zostavovan\u00ed da\u0148ov\u00e9ho priznania ho pripo\u010d\u00edtame k\u00a0z\u00e1kladu dane.<\/li>\n<li><strong>Zr\u00e1\u017eka zo mzdy zamestnancov \u00fa\u010dtovan\u00e1 priamo na \u00fa\u010det 331 &#8211; Zamestnanci.\u00a0<\/strong>Tento postup op\u00e4\u0165 nie je v\u00a0s\u00falade s\u00a0postupmi \u00fa\u010dtovania v\u00a0P\u00da. Pri \u00fa\u010dtovan\u00ed \u010derpania stravn\u00fdch l\u00edstkov v\u00a0\u00fa\u010dtovn\u00edctve vznik\u00e1 poh\u013ead\u00e1vka vo\u010di zamestnancovi, ktor\u00fd n\u00e1m m\u00e1 uhradi\u0165 \u010das\u0165 n\u00e1kladov na stravn\u00e9 l\u00edstky. Kv\u00f4li tomu vyu\u017e\u00edvame \u00fa\u010det 335 \u2013 Poh\u013ead\u00e1vka vo\u010di zamestnancom.<\/li>\n<\/ol>\n<h2 style=\"text-align: justify\">Pred vykonan\u00edm \u00fa\u010dtovnej z\u00e1vierky \u010di zostaven\u00edm da\u0148ov\u00e9ho priznania odpor\u00fa\u010dame:<\/h2>\n<ol>\n<li style=\"text-align: justify\"><strong>skontrolova\u0165 stav \u00fa\u010dtu 213<\/strong>, zostatok na \u00fa\u010dte sa odpor\u00fa\u010da kontrolova\u0165 priebe\u017ene po vydan\u00ed stravn\u00fdch l\u00edstkov. V pr\u00edpade ve\u013ek\u00e9ho mno\u017estva je mo\u017en\u00e9 kontrolu vykon\u00e1va\u0165 aspo\u0148 pred n\u00e1kupom nov\u00fdch stravn\u00fdch l\u00edstkov,<\/li>\n<li style=\"text-align: justify\"><strong>skontrolova\u0165 stav \u00fa\u010dtu 335<\/strong>, \u010di skuto\u010dne v\u0161etky poh\u013ead\u00e1vky za stravn\u00e9 l\u00edstky boli aj zrazen\u00e9 zamestnancom zo mzdy,<\/li>\n<li style=\"text-align: justify\"><strong>kontrolu \u00fa\u010dtu 527<\/strong>, \u010di bolo za\u00fa\u010dtovan\u00fdch pr\u00e1ve 55 % do da\u0148ov\u00fdch n\u00e1kladov, kontrolu vieme vykona\u0165 aj v\u00fdpo\u010dtom z\u00a0\u00fa\u010dtu 213 kedy si sumu vydan\u00fdch stravn\u00fdch l\u00edstkov vyn\u00e1sob\u00edme 0,55 a\u00a0v\u00fdsledok mus\u00ed sedie\u0165 so stavom \u00fa\u010dtu 527,<\/li>\n<li style=\"text-align: justify\"><strong>pri zostavovan\u00ed da\u0148ov\u00e9ho priznania pr\u00e1vnickej osoby<\/strong> pripo\u010d\u00edta\u0165 k\u00a0z\u00e1kladu dane pr\u00edspevky zamestn\u00e1vate\u013ea nad limit, \u00fa\u010dtovan\u00e9 na \u00fa\u010dte 528,<\/li>\n<li style=\"text-align: justify\"><strong>pri zostavovan\u00ed da\u0148ov\u00e9ho priznania pre fyzick\u00fa osobu<\/strong> \u2013 \u017eivnostn\u00edka, odpor\u00fa\u010dame skontrolova\u0165 fakt\u00faru za stravn\u00e9 l\u00edstky s\u00a0po\u010dtom za dan\u00e9 obdobie, aby sa omylom nedali do v\u00fddavkov aj stravn\u00e9 l\u00edstky, ktor\u00e9 zaobstaral \u017eivnostn\u00edk sp\u00e4tne.<\/li>\n<\/ol>\n<p style=\"text-align: justify\"><em>Pozn.:\u00a0<\/em><em>Zamestn\u00e1vate\u013e v s\u00falade so z\u00e1konn\u00edkom pr\u00e1ce mus\u00ed zamestnancom prepl\u00e1ca\u0165 minim\u00e1lne 55 % z hodnoty stravn\u00fdch l\u00edstkov a maxim\u00e1lne m\u00f4\u017ee prepl\u00e1ca\u0165 55 % zo z\u00e1kladnej sadzby stravn\u00e9ho pre pracovn\u00fa s \u010dasov\u00fdm p\u00e1smom 5 &#8211; 12 hod\u00edn bez oh\u013eadu na v\u00fd\u0161ku stravn\u00e9ho l\u00edstku.<\/em><\/p>\n<p>Autor: Ing. Eva Mihal\u00edkov\u00e1<\/p>\n","protected":false},"excerpt":{"rendered":"<p>V\u00a0s\u00favislosti so zmenou Opatrenia MF SR o\u00a0v\u00fd\u0161ke stravn\u00e9ho sa od 1. decembra 2016 menia sumy pr\u00edspevku na stravu pri tuzemsk\u00fdch pracovn\u00fdch cest\u00e1ch. V\u00a0s\u00fa\u010dasnosti je ur\u010den\u00e1 &#8230;<\/p>\n","protected":false},"author":2,"featured_media":11280,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[33,17],"tags":[275,899,696],"class_list":["post-11860","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-benefity-a-motivacia","category-mzdy-a-personalistika","tag-stravne","tag-stravne-listky","tag-zmeny"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/11860","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=11860"}],"version-history":[{"count":1,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/11860\/revisions"}],"predecessor-version":[{"id":11863,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/11860\/revisions\/11863"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/11280"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=11860"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=11860"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=11860"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}