{"id":11899,"date":"2019-08-26T09:13:41","date_gmt":"2019-08-26T07:13:41","guid":{"rendered":"https:\/\/testwp.money.sk\/novinky-a-tipy\/nezaradene\/tuzemske-pracovne-cesty-zamestnancov-cestovne-nahrady-2-cast-cestovne-vydavky-a-ubytovanie\/"},"modified":"2023-06-26T11:02:32","modified_gmt":"2023-06-26T09:02:32","slug":"tuzemske-pracovne-cesty-zamestnancov-cestovne-nahrady-2-cast-cestovne-vydavky-a-ubytovanie","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/mzdy-a-personalistika\/tuzemske-pracovne-cesty-zamestnancov-cestovne-nahrady-2-cast-cestovne-vydavky-a-ubytovanie\/","title":{"rendered":"Tuzemsk\u00e9 pracovn\u00e9 cesty zamestnancov &#8211; cestovn\u00e9 n\u00e1hrady (2. \u010das\u0165: cestovn\u00e9 v\u00fddavky a ubytovanie)"},"content":{"rendered":"<p>V\u00a0nadv\u00e4znosti na <a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/mzdy-a-personalistika\/tuzemske-pracovne-cesty-zamestnancov-cestovne-nahrady-1-cast\/\" target=\"_blank\" rel=\"noopener noreferrer\">prv\u00fa \u010das\u0165 \u010dl\u00e1nku<\/a> zameran\u00e9ho na v\u0161eobecn\u00e9 ustanovenia o\u00a0tuzemskej pracovnej ceste zamestnancov si v\u00a0dne\u0161nej \u010dasti bli\u017e\u0161ie rozoberieme n\u00e1hrady cestovn\u00fdch v\u00fddavkov a\u00a0n\u00e1hrady za ubytovanie. V\u00a0obidvoch pr\u00edpadoch ide o\u00a0preuk\u00e1zan\u00e9 v\u00fddavky, t. z. je potrebn\u00e9 ich preuk\u00e1za\u0165 dokladom.<\/p>\n<p><!--more--><\/p>\n<h2>N\u00e1hrada preuk\u00e1zan\u00fdch cestovn\u00fdch v\u00fddavkov<\/h2>\n<p>Na pracovn\u00fa cestu je mo\u017en\u00e9 vyu\u017ei\u0165 viacer\u00e9 druhy dopravy (autobus, vlak, lietadlo, motorov\u00e9 vozidlo), d\u00f4le\u017eit\u00e9 v\u0161ak je, ako sa zamestnanec dohodol so zamestn\u00e1vate\u013eom na sp\u00f4sobe dopravy, resp. doprava, ktor\u00fa zamestn\u00e1vate\u013e ur\u010dil v\u00a0cestovnom pr\u00edkaze. Ak zamestn\u00e1vate\u013e neur\u010d\u00ed<strong> sp\u00f4sob dopravy<\/strong>, tak zamestnancovi patria cestovn\u00e9 v\u00fddavky vo v\u00fd\u0161ke preuk\u00e1zan\u00fdch v\u00fddavkov.<\/p>\n<p><em>Ako <strong>pr\u00edklad<\/strong> mo\u017eno uvies\u0165, \u017ee ak zamestn\u00e1vate\u013e ur\u010d\u00ed v\u00a0<a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/mzdy-a-personalistika\/cestovne-prikazy-naco-sluzia-a-ako-ich-vyplnit\/\">cestovnom pr\u00edkaze<\/a> sp\u00f4sob dopravy vlak 2. triedy a\u00a0zamestnanec pou\u017eije in\u00fd dopravn\u00fd prostriedok (napr. vlastn\u00e9 motorov\u00e9 vozidlo), tak mu vznik\u00e1 n\u00e1rok na n\u00e1hradu cestovn\u00fdch v\u00fddavkov len do v\u00fd\u0161ky ceny cestovn\u00e9ho l\u00edstka vlaku 2. triedy. <\/em><\/p>\n<p><em>Ako <strong>\u010fal\u0161\u00ed pr\u00edklad<\/strong> mo\u017eno uvies\u0165 opa\u010dn\u00fa situ\u00e1ciu, ak zamestn\u00e1vate\u013e ur\u010d\u00ed v\u00a0cestovnom pr\u00edkaze sp\u00f4sob dopravy lietadlo a\u00a0zamestnanec pou\u017eije autobus, tak v\u00a0takomto pr\u00edpade mu vznik\u00e1 n\u00e1rok na cestovn\u00e9 v\u00fddavky vo v\u00fd\u0161ke preuk\u00e1zan\u00fdch cestovn\u00fdch v\u00fddavkov, \u010di\u017ee ceny vo v\u00fd\u0161ke l\u00edstku na autobus za predpokladu, \u017ee cena prepravy autobusom je ni\u017e\u0161ia ako cena letenky.<\/em><\/p>\n<h2>Motorov\u00e9 vozidlo vyu\u017eit\u00e9 na pracovnej ceste<\/h2>\n<p>V\u00a0pr\u00edpade motorov\u00e9ho vozidla m\u00e1 zamestnanec mo\u017enos\u0165 vyu\u017ei\u0165 <strong>firemn\u00e9 vozidlo<\/strong> (vozidlo zamestn\u00e1vate\u013ea), ale v\u00a0tomto pr\u00edpade si <strong><u>ne\u00fa\u010dtuje<\/u><\/strong> n\u00e1hradu pohonn\u00fdch hm\u00f4t, alebo m\u00f4\u017ee vyu\u017ei\u0165 in\u00e9 motorov\u00e9 vozidlo (s\u00fakromn\u00e9 motorov\u00e9 vozidlo alebo in\u00e9 motorov\u00e9 vozidlo, napr. patriace man\u017eelke).<\/p>\n<p>Problematikou pou\u017e\u00edvania motorov\u00fdch vozidiel pri pracovn\u00fdch cest\u00e1ch sa zaober\u00e1 <strong>\u00a7 7 z\u00e1kona o\u00a0cestovn\u00fdch n\u00e1hrad\u00e1ch<\/strong>. V\u00a0zmysle uveden\u00e9ho paragrafu je zamestn\u00e1vate\u013e povinn\u00fd so zamestnancom uzavrie\u0165 p\u00edsomn\u00fa dohodu, \u017ee pri pracovnej ceste bude pou\u017eit\u00e9 motorov\u00e9 vozidlo in\u00e9, ako motorov\u00e9 vozidlo zamestn\u00e1vate\u013ea. Tak\u00e1to dohoda m\u00f4\u017ee by\u0165 uzavret\u00e1 bu\u010f samostatne alebo ako s\u00fa\u010das\u0165 cestovn\u00e9ho pr\u00edkazu.<\/p>\n<p>Zamestnancovi v\u00a0pr\u00edpade, ak na pracovn\u00fa cestu <strong>vyu\u017eije motorov\u00e9 vozidlo in\u00e9, ako motorov\u00e9 vozidlo zamestn\u00e1vate\u013ea<\/strong>, tak mu prin\u00e1le\u017e\u00ed:<\/p>\n<ul>\n<li><strong>a) z\u00e1kladn\u00e1 n\u00e1hrada za ka\u017ed\u00fd kilometer jazdy<\/strong> (z\u00e1kladn\u00e1 n\u00e1hrada),\u00a0ktor\u00e1 je od 1.6.2019 pri pou\u017eit\u00ed jednostopov\u00e9ho vozidla alebo trojkolky vo v\u00fd\u0161ke 0,053 eur\/km a\u00a0pri pou\u017eit\u00ed osobn\u00e9ho motorov\u00e9ho vozidla vo v\u00fd\u0161ke 0,193 eur\/km; ak zamestnanec pou\u017eije pri pracovnej ceste aj pr\u00edves, tak sa z\u00e1kladn\u00e1 n\u00e1hrada zvy\u0161uje o\u00a015 %. Suma z\u00e1kladnej n\u00e1hrady pri pou\u017eit\u00ed n\u00e1kladn\u00e9ho automobilu, autobusu alebo traktoru sa ur\u010d\u00ed dohodou zamestn\u00e1vate\u013ea a\u00a0zamestnanca.<\/li>\n<li><strong>b) n\u00e1hrada za spotrebovan\u00e9 pohonn\u00e9 hmoty<\/strong>,\u00a0ur\u010d\u00ed sa v\u00a0z\u00e1vislosti od cien pohonn\u00fdch l\u00e1tok prepo\u010d\u00edtan\u00fdch pod\u013ea spotreby pohonn\u00fdch l\u00e1tok (uvedenej v\u00a0technickom preukaze alebo v\u00a0osved\u010den\u00ed o\u00a0evidencii motorov\u00e9ho vozidla).Z\u00e1kon o cestovn\u00fdch n\u00e1hrad\u00e1ch neuklad\u00e1 zamestnancovi povinnos\u0165 vies\u0165 tzv. knihu j\u00e1zd.<\/li>\n<\/ul>\n<h2>Sp\u00f4sob preuk\u00e1zania po\u010dtu najazden\u00fdch kilometrov<\/h2>\n<p>Sp\u00f4sob preuk\u00e1zania po\u010dtu najazden\u00fdch kilometrov <strong>stanovuje zamestn\u00e1vate\u013e vo vn\u00fatornom predpise<\/strong>. Sp\u00f4sob preuk\u00e1zania m\u00f4\u017ee ur\u010di\u0165 napr.:<\/p>\n<ul>\n<li>uveden\u00edm stavu tachometra na za\u010diatku a\u00a0na konci pracovnej cesty,<\/li>\n<li>z\u00e1znamom o\u00a0po\u010dte najazden\u00fdch kilometrov, v\u00a0ktorom sa kilometre roz\u010dlenia pod\u013ea jednotliv\u00fdch re\u017eimov, resp. cyklov, pod\u013ea konkr\u00e9tnej normy spotreby motorov\u00e9ho vozidla.<\/li>\n<\/ul>\n<h2>Cena pohonnej l\u00e1tky<\/h2>\n<p>Cena pohonnej l\u00e1tky <strong>sa stanovuje nasledovne:<\/strong><\/p>\n<ul>\n<li><strong>a)<\/strong> zamestnanec <strong>preuk\u00e1\u017ee n\u00e1kup pohonn\u00fdch hm\u00f4t dokladom<\/strong> o k\u00fape, pri\u010dom z\u00a0tohto dokladu by mala by\u0165 zrejm\u00e1 s\u00favislos\u0165 s\u00a0pracovnou cestou, t. j. doklad o\u00a0k\u00fape pohonn\u00fdch hm\u00f4t by nemal by\u0165 datovan\u00fd napr\u00edklad mesiac pred pracovnou cestou;<\/li>\n<li><strong>b)<\/strong> ak zamestnanec predlo\u017e\u00ed <strong>viacer\u00e9 doklady o\u00a0k\u00fape pohonn\u00fdch hm\u00f4t<\/strong>, tak cena sa ur\u010d\u00ed aritmetick\u00fdm priemerom z\u00a0predlo\u017een\u00fdch dokladov o\u00a0k\u00fape pohonn\u00fdch hm\u00f4t;<\/li>\n<li><strong>c)<\/strong> ak zamestnanec <strong>nepreuk\u00e1\u017ee n\u00e1kup pohonn\u00fdch hm\u00f4t dokladom<\/strong>, tak sa pou\u017eije cena pohonnej hmoty pod\u013ea \u0160tatistick\u00e9ho \u00faradu SR, ktor\u00e1 platila v\u00a0\u010dase n\u00e1stupu zamestnanca na pracovn\u00fa cestu.<\/li>\n<\/ul>\n<h2>Pou\u017eitie spotreby pod\u013ea technick\u00e9ho preukazu<\/h2>\n<p><strong>V\u00a0zmysle z\u00e1kona o\u00a0cestovn\u00fdch n\u00e1hrad\u00e1ch<\/strong> sa spotreba pod\u013ea technick\u00e9ho preukazu\u00a0pou\u017eije nasledovne:<\/p>\n<ul>\n<li>ak je v\u00a0technickom preukaze uveden\u00e1 <strong>len spotreba pod\u013ea pr\u00edslu\u0161nej slovenskej technickej normy,<\/strong> na v\u00fdpo\u010det sa pou\u017eije spotreba pod\u013ea tejto normy, pri jazde cestn\u00e9ho motorov\u00e9ho vozidla v\u00a0meste sa t\u00e1to spotreba zv\u00fd\u0161i o\u00a040 %,<br \/>\n<em><strong>Pr\u00edklad<\/strong>: zamestnanec pou\u017eil na pracovn\u00fa cestu po dohode so zamestn\u00e1vate\u013eom osobn\u00e9 motorov\u00e9 vozidlo, ktor\u00e9 m\u00e1 v\u00a0technickom preukaze uveden\u00fa spotrebu pod\u013ea slovenskej technickej normy 8,1 l\/100 km.<\/em> Zamestnanec pre\u0161iel na pracovnej ceste 120 km mimo mesta a\u00a020 km v\u00a0meste. Na dolo\u017eenom doklade o\u00a0k\u00fape pohonn\u00fdch hm\u00f4t bola uveden\u00e9 suma 1,5 eur\/liter. V\u00a0tomto pr\u00edpade sa n\u00e1hrada za spotrebovan\u00e9 pohonn\u00e9 hmoty vypo\u010d\u00edta nasledovne: mimo mesta: (120 x 8,1)\/100 x 1,5 = 14,58 eur; v\u00a0meste: (20&#215;11,34)\/100 x 1,5 = 3,40 eur, spolu n\u00e1hrada za spotrebovan\u00e9 pohonn\u00e9 hmoty: 14,58 + 3,40 = 17,98 eur. Zamestnancovi patr\u00ed aj z\u00e1kladn\u00e1 n\u00e1hrada za ka\u017ed\u00fd kilometer cesty, a\u00a0to: 140 km x 0,193 eur = 27,02 eur.<\/li>\n<li>ak je v\u00a0technickom preukaze uveden\u00e1 spotreba<strong> pod\u013ea slovenskej technickej normy\u00a0aj pod\u013ea predpisu Eur\u00f3pskej hospod\u00e1rskej komisie (EHK) alebo len pod\u013ea predpisu EHK,<\/strong> na v\u00fdpo\u010det sa pou\u017eije norma pod\u013ea predpisu EHK vypo\u010d\u00edtan\u00e1 aritmetick\u00fdm priemerom, pri jazde cestn\u00e9ho motorov\u00e9ho vozidla v\u00a0meste sa pou\u017eije spotreba ur\u010den\u00e1 na jazdu v\u00a0meste,<br \/>\n<em><strong>Pr\u00edklad<\/strong>: zamestnanec pou\u017eil na pracovn\u00fa cestu po dohode so zamestn\u00e1vate\u013eom osobn\u00e9 motorov\u00e9 vozidlo, ktor\u00e9 m\u00e1 v\u00a0technickom preukaze uveden\u00fa spotrebu pod\u013ea EHK v\u00a0meste 9,8 l\/100 km, pri r\u00fdchlosti 90 km\/h spotrebu 6,7 l\/100 km a\u00a0pri r\u00fdchlosti 120 km\/h spotreba 7,8 l\/100 km.<\/em> Zamestnanec pre\u0161iel 120 km mimo mesta a\u00a020 km v\u00a0meste. Na dolo\u017eenom doklade o\u00a0k\u00fape pohonn\u00fdch hm\u00f4t bola uveden\u00e1 suma 1,5 eur\/liter. V\u00a0tomto pr\u00edpade sa n\u00e1hrada za spotrebovan\u00e9 pohonn\u00e9 hmoty vypo\u010d\u00edta nasledovne: v\u00a0meste (20 x 9,8)\/100 x 1,5 = 2,94 eur, mimo mesta spotreba vypo\u010d\u00edtan\u00e1 aritmetick\u00fdm priemerom nasledovne: (9,8+6,7+7,8)\/3 = 8,1 l\/100 km, t. j. (120&#215;8,1)\/100 x 1,5 = 14,58 eur. Spolu n\u00e1hrada za spotrebovan\u00e9 pohonn\u00e9 hmoty je 17,52 eur. Zamestnancovi patr\u00ed aj z\u00e1kladn\u00e1 n\u00e1hrada za ka\u017ed\u00fd kilometer cesty, a\u00a0to: 140 km x 0,193 eur = 27,02 eur.<\/li>\n<li>ak je v\u00a0technickom preukaze uveden\u00e1 spotreba <strong>pod\u013ea osobitn\u00e9ho predpisu <\/strong>(Nariadenie Eur\u00f3pskeho parlamentu a\u00a0Rady (ES) \u010d. 715\/2007) <strong>v\u00a0\u010dlenen\u00ed<\/strong> na mestsk\u00fd cyklus, mimomestsk\u00fd cyklus a\u00a0kombinovan\u00fd cyklus, na v\u00fdpo\u010det sa pou\u017eije spotreba zodpovedaj\u00faca pr\u00edslu\u0161n\u00e9mu cyklu prem\u00e1vky alebo kombin\u00e1cii jednotliv\u00fdch cyklov prem\u00e1vky, odvoden\u00fdch od konkr\u00e9tneho re\u017eimu jazdy cestn\u00e9ho motorov\u00e9ho vozidla \u2013 <strong>na v\u00fdpo\u010det spotreby za v\u00a0\u017eiadnom pr\u00edpade nem\u00f4\u017ee pou\u017ei\u0165 aritmetick\u00fd priemer uveden\u00fdch spotrieb.<\/strong><br \/>\n<em><strong>Pr\u00edklad<\/strong>: zamestnanec pou\u017eil na pracovn\u00fa cestu po dohode so zamestn\u00e1vate\u013eom osobn\u00e9 motorov\u00e9 vozidlo, ktor\u00e9 m\u00e1 v\u00a0technickom preukaze uveden\u00fa spotrebu pod\u013ea nariadenia EP v\u00a0meste 9,8 l\/100 km, mimo mesta 6,3 l\/100 km a\u00a0kombinovan\u00fa 7,7 l\/100 km.<\/em> Zamestnanec pre\u0161iel 120 km mimo mesta a\u00a020 km v\u00a0meste. Na dolo\u017eenom doklade o\u00a0k\u00fape pohonn\u00fdch hm\u00f4t bola uveden\u00e1 suma 1,5 eur\/liter. N\u00e1hrada za spotrebovan\u00e9 pohonn\u00e9 hmoty sa vypo\u010d\u00edta takto: v\u00a0meste (20 x 9,8)\/100 x 1,5 = 2,94 eur, mimo mesta (120 x 6,3)\/100 x 1,5 = 11,34 eur. Spolu n\u00e1hrada za spotrebovan\u00e9 pohonn\u00e9 hmoty je 14,28 eur. Zamestnancovi patr\u00ed aj z\u00e1kladn\u00e1 n\u00e1hrada za ka\u017ed\u00fd kilometer cesty, a\u00a0to: 140 km x 0,193 eur = 27,02 eur. Kombinovan\u00e1 spotreba sa pou\u017eije iba v\u00a0pr\u00edpade, ak je v\u00a0cestovnom pr\u00edkaze deklarovan\u00e1 dlh\u00e1 trasa, napr. Bratislava \u2013 Ko\u0161ice.<\/li>\n<li>ak je v\u00a0technickom preukaze uveden\u00e1 spotreba <strong>pod\u013ea osobitn\u00e9ho predpisu <\/strong>(Nariadenie Eur\u00f3pskeho parlamentu a\u00a0Rady (ES) \u010d. 715\/2007)<strong> bez \u010dlenenia<\/strong> na cykly, na v\u00fdpo\u010det sa pou\u017eije spotreba pod\u013ea tohto predpisu, pri jazde cestn\u00e9ho motorov\u00e9ho vozidla v\u00a0meste sa spotreba zv\u00fd\u0161i o\u00a020 %.<br \/>\n<em><strong>Pr\u00edklad<\/strong>: zamestnanec pou\u017eil na pracovn\u00fa cestu po dohode so zamestn\u00e1vate\u013eom osobn\u00e9 motorov\u00e9 vozidlo, ktor\u00e9 m\u00e1 v\u00a0technickom preukaze uveden\u00fa spotrebu pod\u013ea nariadenia EP 7,8 l\/100 km.<\/em> Zamestnanec pre\u0161iel 120 km mimo mesta a\u00a020 km v\u00a0meste. Na dolo\u017eenom doklade o\u00a0k\u00fape pohonn\u00fdch hm\u00f4t bola uveden\u00e1 suma 1,5 eur\/liter. Zamestnanec pou\u017eil na pracovn\u00fa cestu aj pr\u00edves. N\u00e1hrada za spotrebovan\u00e9 pohonn\u00e9 hmoty sa vypo\u010d\u00edta takto: v\u00a0meste (20 x 9,36)\/100 x 1,5 = 2,8 eur, mimo mesta (120 x 7,8)\/100 x 1,5 = 14,04 eur. Spolu n\u00e1hrada za spotrebovan\u00e9 pohonn\u00e9 hmoty je 16,84 eur. Zamestnancovi patr\u00ed aj z\u00e1kladn\u00e1 n\u00e1hrada za ka\u017ed\u00fd kilometer cesty, a\u00a0to: 140 km x 0,222 eur = 31,08 eur (z\u00e1kladn\u00e1 n\u00e1hrada zv\u00fd\u0161en\u00e1 o\u00a015 % z\u00a0d\u00f4vodu pou\u017eitia pr\u00edvesu).<\/li>\n<\/ul>\n<h2>V\u00fdpo\u010det spotreby pohonn\u00fdch l\u00e1tok bez uvedenia v technickom preukaze<\/h2>\n<p>Ak spotreba v\u00a0technickom preukaze <strong>nie je uveden\u00e1<\/strong> alebo ak spotreba v\u00a0technickom preukaze <strong>sa nezhoduje<\/strong> so skuto\u010dnou spotrebou na v\u00fdpo\u010det n\u00e1hrady za spotrebovan\u00e9 pohonn\u00e9 l\u00e1tky sa m\u00f4\u017ee pou\u017ei\u0165:<\/p>\n<ul>\n<li>spotreba pod\u013ea technick\u00e9ho preukazu cestn\u00e9ho motorov\u00e9ho vozidla rovnak\u00e9ho typu, s\u00a0rovnak\u00fdm objemom valcov motora a\u00a0s\u00a0rovnak\u00fdm druhom pohonnej l\u00e1tky,<\/li>\n<li>alebo spotreba preuk\u00e1zan\u00e1 dokladom vydan\u00fdm osobou, ktorej bola udelen\u00e1 autoriz\u00e1cia pod\u013ea \u00a7 23 z\u00e1kona 142\/200 Z. z. o metrol\u00f3gii (autorizovan\u00e9 osoby napr. V\u00fdskumn\u00fd \u00fastav dopravn\u00fd \u017dilina, Slovdekra Bratislava a\u00a0pod.),<\/li>\n<li>alebo sa m\u00f4\u017eu pou\u017ei\u0165 dopl\u0148uj\u00face \u00fadaje v\u00fdrobcu, dovozcu alebo predajcu preukazuj\u00face spotrebu.<\/li>\n<\/ul>\n<h2>Havarijn\u00e1 poistka na s\u00fakromn\u00e9 motorov\u00e9 vozidlo pou\u017eit\u00e9 na pracovn\u00fa cestu<\/h2>\n<p>Je nutn\u00e9 upozorni\u0165, \u017ee pri uzatvoren\u00ed dohody o\u00a0pou\u017eit\u00ed s\u00fakromn\u00e9ho motorov\u00e9ho vozidla na pracovn\u00fa cestu <strong>nie je<\/strong> v\u00a0zmysle z\u00e1kona o\u00a0<a href=\"https:\/\/www.money.sk\/vlastnosti\/kniha-jazd-a-cestovne-nahrady-s3\/\">cestovn\u00fdch n\u00e1hrad\u00e1ch<\/a> <strong>podmienka<\/strong>, aby mal zamestnanec uzatvoren\u00fa havarijn\u00fa poistku na motorov\u00e9 vozidlo. Je na rozhodnut\u00ed zamestn\u00e1vate\u013ea, \u010di pri uzatvoren\u00ed dohody o\u00a0pou\u017eit\u00ed s\u00fakromn\u00e9ho motorov\u00e9ho vozidla na pracovn\u00fa cestu bude vy\u017eadova\u0165 podmienku, aby malo vozidlo havarijn\u00fa poistku.<\/p>\n<h2>N\u00e1hrada preuk\u00e1zan\u00fdch v\u00fddavkov na ubytovanie<\/h2>\n<p>Zamestnanec m\u00e1 pr\u00e1vo na n\u00e1hradu v\u00fddavkov za ubytovanie na z\u00e1klade preuk\u00e1zan\u00fdch v\u00fddavkov, ktor\u00e9 <strong>dolo\u017e\u00ed dokladom z\u00a0ubytovacieho zariadenia<\/strong> (hotela, penzi\u00f3nu a\u00a0pod.).<\/p>\n<p>V\u00a0pr\u00edpade, ak m\u00e1 zamestnanec bezplatn\u00e9 ubytovanie, nem\u00e1 n\u00e1rok na n\u00e1hradu v\u00fddavkov za ubytovanie. To znamen\u00e1, \u017ee n\u00e1hrada v\u00fddavkov za ubytovanie m\u00f4\u017ee by\u0165 zamestnancovi poskytnut\u00e1 iba v\u00a0pr\u00edpade, ak predlo\u017e\u00ed zamestn\u00e1vate\u013eovi doklad z\u00a0ubytovacieho zariadenia takej kateg\u00f3rie, ako ur\u010dil zamestn\u00e1vate\u013e v\u00a0<a href=\"https:\/\/www.money.sk\/vlastnosti\/kniha-jazd-a-cestovne-nahrady-s3\/\">cestovnom pr\u00edkaze<\/a>. Ak sa zamestn\u00e1vate\u013e rozhodne zamestnancovi poskytn\u00fa\u0165 n\u00e1hradu za ubytovanie bez predlo\u017een\u00e9ho dokladu, je t\u00e1to <strong>n\u00e1hrada predmetom dane zamestnanca.<\/strong><\/p>\n<p style=\"text-align: right\"><span style=\"text-align: right\"><span style=\"text-decoration: underline\"><strong>Autor:<\/strong><\/span> <em>Ing.<\/em><\/span><em style=\"text-align: right\">\u00a0Petra Kri\u0161kov\u00e1, PhD.<\/em><\/p>\n<p><em>1. \u010das\u0165 \u010dl\u00e1nku:<\/em> <a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/mzdy-a-personalistika\/tuzemske-pracovne-cesty-zamestnancov-cestovne-nahrady-1-cast\/\" target=\"_blank\" rel=\"noopener noreferrer\">Tuzemsk\u00e9 pracovn\u00e9 cesty zamestnancov &#8211; cestovn\u00e9 n\u00e1hrady<\/a>.<\/p>\n<p><em>3. \u010das\u0165 \u010dl\u00e1nku:<\/em>\u00a0Tuzemsk\u00e9 pracovn\u00e9 cesty zamestnancov &#8211; cestovn\u00e9 n\u00e1hrady, stravn\u00e9 a \u010fal\u0161ie v\u00fddavky; vypublikujeme u\u017e \u010doskoro.<\/p>\n<p class=\"text-center\"><a class=\"c-btn--medium\" href=\"https:\/\/www.money.sk\/cennik-s3\/vyskusat-money-s3\/\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>Vysk\u00fa\u0161ajte \u00fa\u010dtovanie cestovn\u00fdch n\u00e1hrad v Money S3 zadarmo<\/strong><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>V\u00a0nadv\u00e4znosti na prv\u00fa \u010das\u0165 \u010dl\u00e1nku zameran\u00e9ho na v\u0161eobecn\u00e9 ustanovenia o\u00a0tuzemskej pracovnej ceste zamestnancov si v\u00a0dne\u0161nej \u010dasti bli\u017e\u0161ie rozoberieme n\u00e1hrady cestovn\u00fdch v\u00fddavkov a\u00a0n\u00e1hrady za ubytovanie. V\u00a0obidvoch &#8230;<\/p>\n","protected":false},"author":2,"featured_media":11900,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[17,18],"tags":[394,816,819,463],"class_list":["post-11899","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-mzdy-a-personalistika","category-odmenovanie","tag-cestovne-nahrady","tag-pracovne-cesty","tag-ubytovanie","tag-zamestnanci"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/11899","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=11899"}],"version-history":[{"count":1,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/11899\/revisions"}],"predecessor-version":[{"id":13264,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/11899\/revisions\/13264"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/11900"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=11899"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=11899"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=11899"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}