{"id":12341,"date":"2021-03-23T15:00:48","date_gmt":"2021-03-23T14:00:48","guid":{"rendered":"https:\/\/testwp.money.sk\/novinky-a-tipy\/nezaradene\/ako-poskytovat-zamestnancom-rekreaciu-vo-vlastnom-rekreacnom-zariadeni-s-uplatnenim-danovych-nakladov\/"},"modified":"2023-06-26T11:03:27","modified_gmt":"2023-06-26T09:03:27","slug":"ako-poskytovat-zamestnancom-rekreaciu-vo-vlastnom-rekreacnom-zariadeni-s-uplatnenim-danovych-nakladov","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/mzdy-a-personalistika\/ako-poskytovat-zamestnancom-rekreaciu-vo-vlastnom-rekreacnom-zariadeni-s-uplatnenim-danovych-nakladov\/","title":{"rendered":"Ako poskytova\u0165 zamestnancom rekre\u00e1ciu vo vlastnom rekrea\u010dnom zariaden\u00ed s uplatnen\u00edm da\u0148ov\u00fdch n\u00e1kladov"},"content":{"rendered":"<p>Pozrieme sa na dve mo\u017enosti, ako umo\u017eni\u0165 zamestnancom rekre\u00e1ciu v\u00a0zariaden\u00ed zamestn\u00e1vate\u013ea za zv\u00fdhodnen\u00fdch podmienok, tak aby bola splnen\u00e1 litera z\u00e1kona:<\/p>\n<ol>\n<li>cez pr\u00edjem zo z\u00e1vislej \u010dinnosti, ktor\u00fd je osloboden\u00fd od dane z\u00a0pr\u00edjmu zamestnanca<\/li>\n<li>cez pr\u00edspevok na rekre\u00e1ciu vo vlastnom zariaden\u00ed pod\u013ea Z\u00e1konn\u00edka pr\u00e1ce<\/li>\n<\/ol>\n<h2>Pr\u00edspevok na pou\u017eitie rekrea\u010dn\u00e9ho zariadenia ako pr\u00edjem zo z\u00e1vislej \u010dinnosti osloboden\u00fd od dane z pr\u00edjmu<\/h2>\n<p>Pr\u00edjem zo z\u00e1vislej \u010dinnosti osloboden\u00fd do dane z\u00a0pr\u00edjmu zamestnanca<sup><a href=\"#_ftn1\" name=\"_ftnref1\" class=\"slideto\">[1]<\/a><\/sup> je charakterizovan\u00fd ako pr\u00edspevok na pou\u017eitie rekrea\u010dn\u00e9ho, zdravotn\u00edckeho, pred\u0161kolsk\u00e9ho, \u0161portov\u00e9ho alebo telov\u00fdchovn\u00e9ho\u00a0 zariadenia.<\/p>\n<p>Pou\u017eit\u00edm tak\u00e9hoto zariadenia sa rozumie <strong>pou\u017eitie zariadenia zamestn\u00e1vate\u013ea v jeho vlastn\u00edctve<\/strong> a zariadenia, ktor\u00e9 m\u00e1 zamestn\u00e1vate\u013e v pren\u00e1jme, t.j. ide o poskytnutie zariadenia, za ktor\u00e9 zamestn\u00e1vate\u013e zaplat\u00ed \u00fahradu za pren\u00e1jom (n\u00e1klady za prev\u00e1dzku a pou\u017eitie priestorov, zariadenia &#8211; pr\u00edstrojov), nie o n\u00e1kup slu\u017eieb ani zak\u00fapenie rekrea\u010dn\u00fdch poukazov prostredn\u00edctvom cestovn\u00fdch kancel\u00e1ri\u00ed. Od dane je osloboden\u00fd pe\u0148a\u017en\u00fd aj nepe\u0148a\u017en\u00fd pr\u00edjem zamestnanca poskytnut\u00fd formou pou\u017eitia rekrea\u010dn\u00e9ho, zdravotn\u00edckeho, vzdel\u00e1vacieho, pred\u0161kolsk\u00e9ho, telov\u00fdchovn\u00e9ho alebo \u0161portov\u00e9ho zariadenia.<\/p>\n<p>Rovnako je od dane osloboden\u00fd aj nepe\u0148a\u017en\u00fd pr\u00edjem v pr\u00edpade pou\u017eitia uveden\u00fdch zariaden\u00ed, ak je tak\u00e9to plnenie poskytnut\u00e9 man\u017eelovi (man\u017eelke) zamestnanca a de\u0165om, ktor\u00e9 sa na \u00fa\u010dely tohto z\u00e1kona pova\u017euj\u00fa za vy\u017eivovan\u00e9 osoby<sup><a href=\"#_ftn2\" name=\"_ftnref2\" class=\"slideto\">[2]<\/a><\/sup>. Oslobodenie sa vz\u0165ahuje na pr\u00edpady, ke\u010f zariadenie <strong>je majetkom<\/strong> <strong>zamestn\u00e1vate\u013ea<\/strong> alebo ho m\u00e1 zamestn\u00e1vate\u013e <strong>v pren\u00e1jme<\/strong> (zamestn\u00e1vate\u013e plat\u00ed n\u00e1jomn\u00e9 majite\u013eovi).<\/p>\n<h3>Pr\u00edklady<\/h3>\n<p><em>Zamestn\u00e1vate\u013e vlastn\u00ed fitnes centrum a poskytne toto zariadenie na vyu\u017eitie svojim zamestnancom a ich rodin\u00e1m za symbolick\u00fd poplatok. Nepe\u0148a\u017en\u00fd pr\u00edjem zamestnanca plyn\u00faci z cenov\u00e9ho rozdielu oproti be\u017enej cene vstupn\u00e9ho je osloboden\u00fd od dane. <\/em><\/p>\n<p><em>Zamestn\u00e1vate\u013e prenajme od majite\u013ea fitnes centrum a poskytne toto zariadenie na vyu\u017eitie svojim zamestnancom za symbolick\u00fd poplatok. Aj v tomto pr\u00edpade je nepe\u0148a\u017en\u00fd pr\u00edjem zamestnanca plyn\u00faci z cenov\u00e9ho rozdielu oproti be\u017enej cene osloboden\u00fd od dane.<\/em><\/p>\n<p><em>In\u00fd zamestn\u00e1vate\u013e postupuje tak, \u017ee zak\u00fapi vstupenky do fitnes centra, ktor\u00e9 d\u00e1 zamestnancom, resp. prepl\u00e1ca vstupenky, ktor\u00e9 si zamestnanci sami zak\u00fapia u prev\u00e1dzkovate\u013ea fitnes centra. Tento pr\u00edjem zamestnancov u\u017e nie je osloboden\u00fd od dane a mus\u00ed sa zamestnancom zahrn\u00fa\u0165 do ich zdanite\u013en\u00fdch pr\u00edjmov.<\/em><\/p>\n<p>Z\u00a0uveden\u00e9ho vypl\u00fdva, \u017ee ak bude rekre\u00e1cia v\u00a0zariaden\u00ed, ktor\u00e9 vlastn\u00ed zamestn\u00e1vate\u013e, poskytnut\u00e1 zamestnancovi hoci aj za symbolick\u00fa cenu, rozdiel z\u00a0be\u017enej ceny pobytu a\u00a0zamestnancom zaplatenej symbolickej ceny pobytu, nebude zamestnancovi \u201epripo\u010d\u00edtan\u00fd\u201c k\u00a0mzde ako nepe\u0148a\u017en\u00fd pr\u00edjem, lebo je od dane z\u00a0pr\u00edjmu osloboden\u00fd.<\/p>\n<p><strong>N\u00e1klady zamestn\u00e1vate\u013ea na prev\u00e1dzku tak\u00e9hoto zariadenia bud\u00fa da\u0148ov\u00fdmi n\u00e1kladmi pod\u013ea \u00a721 ods.1 p\u00edsm. f), \u010di\u017ee n\u00e1klady nad pr\u00edjmy od zamestnancov nie s\u00fa da\u0148ov\u00fdmi n\u00e1kladmi. Do t\u00fdchto n\u00e1kladov sa zah\u0155\u0148aj\u00fa aj odpisy vlastn\u00e9ho zariadenia. <\/strong><\/p>\n<p>Je vhodn\u00e9 zaradi\u0165 poskytovanie vlastn\u00e9ho zariadenia do soci\u00e1lnej politiky zamestn\u00e1vate\u013ea v jeho\u00a0internom predpise, kde s\u00fa ur\u010den\u00e9 podmienky za ak\u00fdch zamestn\u00e1vate\u013e poskytuje tento benefit a definuje ceny za pou\u017e\u00edvanie vlastn\u00e9ho zariadenia na rekre\u00e1ciu.<\/p>\n<p>Pr\u00edspevky zo Soci\u00e1lneho fondu na \u00fa\u010dely rekre\u00e1cie s\u00fa tie\u017e povolen\u00fdm sp\u00f4sobom \u010derpania Soci\u00e1lneho fondu pod\u013ea z\u00e1kona \u010d. 152\/1994 Z. z. \u00a77 ods. d) a\u00a0e), pri\u010dom plat\u00ed, \u017ee tak\u00fdto pr\u00edjem je pre zamestnanca osloboden\u00fd od dane z\u00a0pr\u00edjmu.<sup><a href=\"#_ftn3\" name=\"_ftnref3\" class=\"slideto\">[3]<\/a><\/sup><\/p>\n<p>Tvorba Soci\u00e1lneho fondu pod\u013ea z\u00e1kona o\u00a0Soci\u00e1lnom fonde \u010d 152\/1994 Z. z. je da\u0148ov\u00fdm n\u00e1kladom spolo\u010dnosti.<\/p>\n<h3>Pr\u00edklad<\/h3>\n<p><em>N\u00e1klady na jednu noc na osobu (po kalkulovan\u00ed n\u00e1kladov vr\u00e1tane odpisov) s\u00fa 12\u20ac\u00a0 vo vlastnom zariaden\u00ed zamestn\u00e1vate\u013ea. Na 5-d\u0148ov\u00fa rekre\u00e1ciu s\u00fa n\u00e1klady na ubytovanie 1 osoby 60\u20ac. Deti do 12 rokov platia polovi\u010dn\u00fa cenu<\/em>.<\/p>\n<p>V\u00a0internej smernici zamestn\u00e1vate\u013e m\u00f4\u017ee uvies\u0165, \u017ee zamestnanec m\u00e1 po odpracovan\u00ed 12 mesiacov n\u00e1rok na pr\u00edspevok na rekre\u00e1ciu vo vlastnom zariaden\u00ed zamestn\u00e1vate\u013ea na 5-d\u0148ov\u00fa rekre\u00e1ciu vo v\u00fd\u0161ke 50\u20ac na osobu, 50\u20ac na man\u017eelku a\u00a025\u20ac na ka\u017ed\u00e9 die\u0165a. Tento pr\u00edspevok poskytuje zamestn\u00e1vate\u013e zo Soci\u00e1lneho fondu.<\/p>\n<p>Zamestnanec m\u00e1 za 5-d\u0148ov\u00fa rekre\u00e1ciu pre seba, man\u017eelku a\u00a0dve deti v\u00a0zariaden\u00ed uhradi\u0165 60+60+30+30\u20ac =180\u20ac. Zamestnanec uhrad\u00ed za 5-d\u0148ov\u00fa rekre\u00e1ciu za seba, man\u017eelku a\u00a0dve deti 30\u20ac a\u00a0vy\u010derp\u00e1 si pr\u00edspevok na rekre\u00e1ciu vo vlastnom zariaden\u00ed zamestn\u00e1vate\u013ea v\u00a0sume 50+50+25+25=150\u20ac.<\/p>\n<p><strong>\u00da\u010dtovanie:<\/strong><\/p>\n<p>Tvorba soci\u00e1lneho fondu u\u00a0zamestn\u00e1vate\u013ea: 527\/427 &#8211; da\u0148ov\u00fd n\u00e1klad pre zamestn\u00e1vate\u013ea<\/p>\n<p><strong>Pou\u017eitie soci\u00e1lneho fondu:<\/strong><\/p>\n<p>Pou\u017eitie soci\u00e1lneho fondu na rekre\u00e1ciu vo vlastnom zariaden\u00ed: 427\/602\u00a0 &#8211; pr\u00edjem pre zamestn\u00e1vate\u013ea (d\u00f4le\u017eit\u00e9 na pos\u00fadenie n\u00e1kladov a\u00a0odpisov za zariadenie)<\/p>\n<p><strong>Vy\u00fa\u010dtovanie so zamestnancom:<\/strong><\/p>\n<p>Fakt\u00fara za pobyt zamestnanca: 335\/602 &#8211; poh\u013ead\u00e1vka vo\u010di zamestnancovi (d\u00f4le\u017eit\u00e9 na pos\u00fadenie n\u00e1kladov a\u00a0odpisov za zariadenie)<\/p>\n<p>\u00dahrada pobytu zamestnancom: 221\/335 &#8211; \u00fahrada zamestnancom na \u00fa\u010det<\/p>\n<p>Zamestnanec m\u00e1 pr\u00edspevok na rekre\u00e1ciu vo vlastnom zariaden\u00ed zamestn\u00e1vate\u013ea osloboden\u00fd od dane z pr\u00edjmu (aj od odvodov), pre zamestn\u00e1vate\u013ea je to da\u0148ov\u00fd n\u00e1klad cez Soci\u00e1lny fond, a\u00a0z\u00e1rove\u0148 je to pr\u00edjem pre zariadenie.<\/p>\n<p>Pod\u013ea v\u00fd\u0161ky celkov\u00fdch pr\u00edjmov za rok za ubytovanie zamestnancov sa pos\u00fadi da\u0148ov\u00e1 uznate\u013enos\u0165 n\u00e1kladov za prev\u00e1dzku rekrea\u010dn\u00e9ho zariadenia zamestn\u00e1vate\u013ea vr\u00e1tane odpisov.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/05\/ryan-stone-rlGQoBwwC90-unsplash.jpg\" alt=\"\" width=\"668\" height=\"445\" class=\"aligncenter size-single-post-thumb wp-image-90691\" \/><\/p>\n<h2>Vyu\u017eitie rekrea\u010dn\u00e9ho zariadenia zamestn\u00e1vate\u013ea cez pr\u00edspevok na rekre\u00e1ciu<\/h2>\n<p>Od 1.1.2019 s\u00fa da\u0148ov\u00fdm v\u00fddavkom zamestn\u00e1vate\u013ea \u00a0pod\u013ea \u00a0\u00a7 19 ods.2 p\u00edsm. c) bod 5 z\u00e1kona o dani z pr\u00edjmov\u00a0<strong>aj pr\u00edspevky na rekre\u00e1ciu zamestnancov<\/strong> poskytnut\u00e9 pod\u013ea \u00a7152a Z\u00e1konn\u00edka pr\u00e1ce (\u010falej len &#8222;\u00a7152a ZP&#8220;). Pod\u013ea Z\u00e1konn\u00edka pr\u00e1ce zamestn\u00e1vate\u013e, ktor\u00fd zamestn\u00e1va viac ako 49 zamestnancov <strong>m\u00e1 povinnos\u0165 <\/strong>poskytn\u00fa\u0165\u00a0zamestnancovi, ktor\u00e9ho pracovn\u00fd pomer trv\u00e1 nepretr\u017eite najmenej 24 mesiacov, na jeho \u017eiados\u0165 pr\u00edspevok na rekre\u00e1ciu v sume 55 % opr\u00e1vnen\u00fdch v\u00fddavkov, <strong>najviac v\u0161ak v sume 275 eur za kalend\u00e1rny rok<\/strong>. Pr\u00edspevok na rekre\u00e1ciu <strong>m\u00f4\u017ee<\/strong> za rovnak\u00fdch podmienok a v rovnakom rozsahu poskytn\u00fa\u0165 zamestnancovi aj zamestn\u00e1vate\u013e, ktor\u00fd zamestn\u00e1va menej ako 50 zamestnancov.\u00a0<\/p>\n<p><strong>Opr\u00e1vnen\u00fdmi v\u00fddavkami<\/strong> na rekre\u00e1ciu s\u00fa preuk\u00e1zan\u00e9 v\u00fddavky zamestnanca na:<\/p>\n<ul>\n<li>slu\u017eby cestovn\u00e9ho ruchu spojen\u00e9 s ubytovan\u00edm najmenej na dve prenocovania na \u00fazem\u00ed Slovenskej republiky,<\/li>\n<li>pobytov\u00fd bal\u00edk obsahuj\u00faci ubytovanie najmenej na dve prenocovania a stravovacie slu\u017eby alebo in\u00e9 slu\u017eby s\u00favisiace s rekre\u00e1ciou na \u00fazem\u00ed Slovenskej republiky,<\/li>\n<li>ubytovanie najmenej na dve prenocovania na \u00fazem\u00ed Slovenskej republiky, ktor\u00e9ho s\u00fa\u010das\u0165ou m\u00f4\u017eu by\u0165 stravovacie slu\u017eby,<\/li>\n<li>organizovan\u00e9 viacdenn\u00e9 aktivity a zotavovacie podujatia po\u010das \u0161kolsk\u00fdch pr\u00e1zdnin na \u00fazem\u00ed Slovenskej republiky pre die\u0165a zamestnanca nav\u0161tevuj\u00face z\u00e1kladn\u00fa \u0161kolu alebo niektor\u00fd z prv\u00fdch \u0161tyroch ro\u010dn\u00edkov gymn\u00e1zia s osemro\u010dn\u00fdm vzdel\u00e1vac\u00edm programom; za die\u0165a zamestnanca sa pova\u017euje aj die\u0165a zveren\u00e9 zamestnancovi do n\u00e1hradnej starostlivosti na z\u00e1klade rozhodnutia s\u00fadu alebo die\u0165a zveren\u00e9 zamestnancovi do starostlivosti pred rozhodnut\u00edm s\u00fadu o osvojen\u00ed alebo in\u00e9 die\u0165a \u017eij\u00face so zamestnancom v spolo\u010dnej dom\u00e1cnosti,<\/li>\n<\/ul>\n<p>Opr\u00e1vnen\u00fdmi v\u00fddavkami s\u00fa aj\u00a0vy\u0161\u0161ie uveden\u00e9 opr\u00e1vnen\u00e9\u00a0v\u00fddavky zamestnanca\u00a0 <strong>na man\u017eela, vlastn\u00e9 die\u0165a, die\u0165a zveren\u00e9 zamestnancovi do n\u00e1hradnej starostlivosti <\/strong>na z\u00e1klade rozhodnutia s\u00fadu alebo die\u0165a zveren\u00e9 zamestnancovi do starostlivosti pred rozhodnut\u00edm s\u00fadu o osvojen\u00ed a<strong> in\u00fa osobu \u017eij\u00facu so zamestnancom v spolo\u010dnej dom\u00e1cnosti<\/strong>, ktor\u00ed sa so zamestnancom z\u00fa\u010dast\u0148uj\u00fa na rekre\u00e1cii.<\/p>\n<p>U zamestnanca, ktor\u00fd m\u00e1 dohodnut\u00fd pracovn\u00fd pomer na krat\u0161\u00ed pracovn\u00fd \u010das, sa najvy\u0161\u0161ia suma pr\u00edspevku na rekre\u00e1ciu za kalend\u00e1rny rok zn\u00ed\u017ei v pomere zodpovedaj\u00facom krat\u0161iemu pracovn\u00e9mu \u010dasu.\u00a0Splnenie podmienok na poskytnutie pr\u00edspevku na rekre\u00e1ciu sa posudzuje ku d\u0148u za\u010datia rekre\u00e1cie. Po\u010det zamestn\u00e1van\u00fdch zamestnancov je priemern\u00fd eviden\u010dn\u00fd po\u010det zamestnancov za predch\u00e1dzaj\u00faci kalend\u00e1rny rok. Zamestnanec m\u00f4\u017ee za kalend\u00e1rny rok po\u017eiada\u0165 o pr\u00edspevok na rekre\u00e1ciu len u jedn\u00e9ho zamestn\u00e1vate\u013ea.<\/p>\n<p>Zamestn\u00e1vate\u013e m\u00f4\u017ee poskytn\u00fa\u0165 \u00a0zamestnancovi\u00a0\u00a0pr\u00edspevok na rekre\u00e1ciu\u00a0<strong>dvoma sp\u00f4sobmi:<\/strong><\/p>\n<ul>\n<li>na z\u00e1klade \u00fa\u010dtovn\u00fdch dokladov, <strong>opr\u00e1vnen\u00fdch\u00a0v\u00fddavkov, <\/strong>\u00a0predlo\u017een\u00fdch zamestnancom\u00a0 zamestn\u00e1vate\u013eovi najnesk\u00f4r do 30 dn\u00ed odo d\u0148a skon\u010denia rekre\u00e1cie\u00a0 ktor\u00fdch s\u00fa\u010das\u0165ou <strong>mus\u00ed by\u0165 ozna\u010denie zamestnanca<\/strong>, \u00a0\u00a0<\/li>\n<li><strong>rekrea\u010dn\u00fdm poukazom <\/strong>pod\u013ea osobitn\u00e9ho predpisu, pri\u010dom povinnos\u0165ou zamestn\u00e1vate\u013ea je evidova\u0165 d\u00e1tum za\u010datia rekre\u00e1cie a skuto\u010dn\u00e9 pou\u017eitie (\u010derpanie) poukazu zamestnancom pre \u00fa\u010dely\u00a0 zahrnutia\u00a0t\u00fdchto v\u00fddavkov (n\u00e1kladov) do da\u0148ov\u00fdch v\u00fddavkov.\u00a0\u00a0<\/li>\n<\/ul>\n<h3>Pr\u00edklad<\/h3>\n<p><em>Spolo\u010dnos\u0165 poskytuje ubytovanie vo vlastnom\u00a0 rekrea\u010dnom\u00a0 zariaden\u00ed v\u00fdhradne vlastn\u00fdm zamestnancom a ich rodinn\u00fdm pr\u00edslu\u0161n\u00edkom. Za pobyt\u00a0 zamestnanci platia na z\u00e1klade intern\u00e9ho cenn\u00edka.\u00a0M\u00f4\u017ee si spolo\u010dnos\u0165 zahrn\u00fa\u0165 do da\u0148ov\u00fdch v\u00fddavkov\u00a0 takto poskytnut\u00e9 pr\u00edspevky na rekre\u00e1ciu zamestnancov?<\/em><\/p>\n<p><strong>Odpove\u010f<\/strong><br \/> Ak vlastn\u00e9 rekrea\u010dn\u00e9 zariadenie zamestn\u00e1vate\u013ea sp\u013a\u0148a podmienky ustanoven\u00e9 v \u00a72 p\u00edsm. d) z\u00e1kona \u010d.91\/2010 Z. z. o podpore cestovn\u00e9ho ruchu v\u00a0znen\u00ed neskor\u0161\u00edch predpisov,<sup><a href=\"#_ftn4\" name=\"_ftnref4\" class=\"slideto\">[4]<\/a><\/sup> potom v\u00fddavky na pr\u00edspevok rekre\u00e1ciu po splnen\u00ed podmienok uveden\u00fdch v \u00a7152a Z\u00e1konn\u00edka pr\u00e1ce bud\u00fa u zamestn\u00e1vate\u013ea da\u0148ov\u00fdm v\u00fddavkom.<\/p>\n<p>\u010ci\u017ee, ak by chcel zamestn\u00e1vate\u013e poskytn\u00fa\u0165 pr\u00edspevok na rekre\u00e1ciu zamestnancom vo vlastnom ubytovacom zariaden\u00ed vo v\u00fd\u0161ke 55% z\u00a0hodnoty rekre\u00e1cie max. do sumy 275\u20ac, vlastne by to preplatil s\u00e1m sebe, mus\u00ed splni\u0165 podmienky pod\u013ea \u00a7152a Z\u00e1konn\u00edka pr\u00e1ce (vr\u00e1tane prev\u00e1dzkovania \u010dinnosti ubytovacie slu\u017eby a\u00a0\u00fahrady dane za ubytovanie). Tento pr\u00edspevok, ktor\u00fd je da\u0148ov\u00fdm v\u00fddavkom pre zamestn\u00e1vate\u013ea, a\u00a0z\u00e1rove\u0148 nezda\u0148ovan\u00fdm pr\u00edjmom pre zamestnanca, by bol pr\u00edjmom pre rekrea\u010dn\u00e9 zariadenie zamestn\u00e1vate\u013ea na pokrytie n\u00e1kladov z\u00a0prev\u00e1dzky.<\/p>\n<p><strong>Inou situ\u00e1ciou je kombin\u00e1cia<\/strong>, \u017ee by zamestn\u00e1vate\u013e za pobyt vo vlastnom rekrea\u010dnom zariaden\u00ed fakturoval pln\u00fa sumu, ktor\u00fa by zamestnanec zaplatil, av\u0161ak v\u00a0kombin\u00e1cii pr\u00edspevku na rekre\u00e1ciu pod\u013ea Z\u00e1konn\u00edka pr\u00e1ce a\u00a0pr\u00edspevku na vyu\u017eitie vlastn\u00e9ho zariadenia zamestn\u00e1vate\u013ea:<\/p>\n<ol>\n<li>zamestnanec si uplatn\u00ed pr\u00edspevok na rekre\u00e1ciu a\u00a0dostane benefit od zamestn\u00e1vate\u013ea, a z\u00e1rove\u0148<\/li>\n<li>zamestn\u00e1vate\u013e za\u00fa\u010dtuje do n\u00e1kladov pr\u00edspevok na rekre\u00e1ciu a\u00a0pr\u00edspevok na vyu\u017eitie vlastn\u00e9ho rekrea\u010dn\u00e9ho zariadenia, a z\u00e1rove\u0148<\/li>\n<li>zamestn\u00e1vate\u013e pokryje n\u00e1klady na prev\u00e1dzku rekrea\u010dn\u00e9ho zariadenia na z\u00e1klade kalkul\u00e1cie, ko\u013eko prev\u00e1dzkovanie rekrea\u010dn\u00e9ho zariadenia stoj\u00ed a\u00a0vypo\u010d\u00edtanej ceny za prenocovanie.<\/li>\n<\/ol>\n<link rel=\"stylesheet\" href=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-content\/themes\/money-blog\/shortcodes\/smartmailing-email-registration\/form.min.css\" \/>\r\n<script type=\"text\/javascript\">\r\n    var smFormInterval = null;\r\n\r\n    jQuery(document).ready(function() {\r\n        jQuery(\".shortcode-smartmailing-form .fheader p a.info\").click(function(e) {  \r\n            e.preventDefault();\r\n\r\n            \/*if (jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").is(\":visible\"))\r\n            {\r\n                jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").hide();\r\n            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jQuery.ajax({\r\n                url: \"\/novinky-a-tipy\/wp-content\/themes\/money-blog\/shortcodes\/smartmailing-email-registration\/service.php\",\r\n                type: \"POST\",\r\n                dataType: \"text\",\r\n                cache: false,\r\n                data: {\r\n                    \"email\": email,\r\n                    \"stdc\": jQuery(\"#shortcodeSmartmailingForm_stdc\").val(),\r\n                    \"current_url\": jQuery(\"#shortcodeSmartmailingForm_url\").val(),\r\n                    \"current_referrer\": jQuery(\"#shortcodeSmartmailingForm_referrer\").val()\r\n                }\r\n            }).done(function (response, textStatus, jqXHR)\r\n            {\r\n                jQuery(\".shortcodeSmartmailingForm_email\").hide();\r\n                jQuery(\"#shortcodeSmartmailingForm_submit\").hide();\r\n                jQuery(\"#shortcodeSmartmailingForm .smart-disclaimer\").hide();\r\n                jQuery(\"#shortcodeSmartmailingForm .success\").show();\r\n\t\t\t\tdataLayer.push({'event': 'newsletterSubscription', 'newsletterPosition': 'intext'});\r\n            }).fail(function( jqXHR, textStatus, errorThrown ) {\r\n                jQuery(\".shortcodeSmartmailingForm_email\").hide();\r\n                jQuery(\"#shortcodeSmartmailingForm_submit\").hide();\r\n                jQuery(\"#shortcodeSmartmailingForm .smart-disclaimer\").hide();\r\n                jQuery(\"#shortcodeSmartmailingForm .success\").show();\r\n            });\r\n\r\n            return false;\r\n        });\r\n    });\r\n\r\n    function shortcodeSmartmailingForm_validateEmail(email)\r\n    {\r\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,}))$\/;\r\n        return re.test(email);\r\n    }\r\n<\/script>\r\n<form method=\"post\" id=\"shortcodeSmartmailingForm\" class=\"shortcode-smartmailing-form\" action=\"\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12341\">\r\n\r\n    <div>\r\n        <div class=\"fheader\">\r\n            <h3>\r\n                Odoberajte \u00fa\u010dtovn\u00e9 a da\u0148ov\u00e9 novinky zrozumite\u013ene a v\u010das            <\/h3>\r\n            <div class=\"se-text\">\r\n                <p>\r\n                    Zadajte v\u00e1\u0161 e-mail a na\u0161e \u00fa\u010dtovn\u00e9 a da\u0148ov\u00e9 tipy v\u00e1m bud\u00fa chodi\u0165 priamo do e-mailu.                    <a class=\"info\" title=\"E-maily v\u00e1m bud\u00fa zasielan\u00e9 maxim\u00e1lne dvakr\u00e1t do mesiaca. Z odberu sa m\u00f4\u017eete kedyko\u013evek odhl\u00e1si\u0165.\">info<\/a>\r\n                <\/p>\r\n            <\/div>\r\n        <\/div>\r\n\r\n        <div class=\"ffooter\">\r\n            <div class=\"se-body\">\r\n                <input type=\"text\" id=\"shortcodeSmartmailingForm_email\" placeholder=\"Zadajte v\u00e1\u0161 e-mail\" \/>\r\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_stdc\" value=\"S1\">\r\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12341\">\r\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_referrer\" value=\"\">\r\n\r\n                <div class=\"se-submit\">\r\n                    <button type=\"submit\" id=\"shortcodeSmartmailingForm_submit\" value=\"Chcem by\u0165 v obraze\">Chcem by\u0165 v obraze<\/button>\r\n                                          <p class=\"mlctr success\" style=\"display: none;\">\u010eakujeme, <strong>skontrolujte Va\u0161u e-mailov\u00fa schr\u00e1nku<\/strong> pre potvrdenie odberu.<\/p>\r\n                                    <\/div>\r\n            <\/div>\r\n                          <p class=\"smart-disclaimer\">Odoslan\u00edm s\u00fahlas\u00edte s na\u0161imi\r\n                 <a href=\"\/ochrana-osobnych-udajov\/\" target=\"_blank\">z\u00e1sadami pre spracovanie osobn\u00fdch \u00fadajov<\/a>.\r\n              <\/p>\r\n                    <\/div>\r\n    <\/div>\r\n<\/form>\n<h3>Pr\u00edklad<\/h3>\n<p><em>Pobyt pre zamestnanca na 7 dn\u00ed na chate zamestn\u00e1vate\u013ea stoj\u00ed pre neho a\u00a0jeho man\u017eelku s\u00a0de\u0165mi 500\u20ac. Ako bude postupova\u0165 zamestn\u00e1vate\u013e, ak chce poskytn\u00fa\u0165 pr\u00edspevok na rekre\u00e1ciu a\u00a0zamestnanec vyu\u017eije aj pr\u00edspevok na pou\u017eitie rekrea\u010dn\u00e9ho zariadenia pod\u013ea intern\u00e9ho predpisu zamestn\u00e1vate\u013ea. <\/em><\/p>\n<p><strong>Odpove\u010f:<\/strong><\/p>\n<p>Zamestnanec dostane fakt\u00faru za pobyt v\u00a0rekrea\u010dnom zariaden\u00ed zamestn\u00e1vate\u013ea na 500\u20ac. Uhrad\u00ed 500\u20ac a\u00a0predlo\u017e\u00ed zamestn\u00e1vate\u013eovi na preplatenie formou pr\u00edspevku na rekre\u00e1ciu fakt\u00faru s\u00a0dokladom o\u00a0\u00fahrade. Zamestn\u00e1vate\u013e preplat\u00ed zamestnancovi 275\u20ac (55% z\u00a0500\u20ac) (nepodlieha dani, da\u0148ov\u00fd v\u00fddavok pre zamestn\u00e1vate\u013ea) pod\u013ea Z\u00e1konn\u00edka pr\u00e1ce. Z\u00e1rove\u0148 m\u00e1 zamestnanec n\u00e1rok na pr\u00edspevok na pou\u017eitie zariadenia zamestn\u00e1vate\u013ea pod\u013ea podmienok intern\u00e9ho predpisu soci\u00e1lnej politiky zamestn\u00e1vate\u013ea napr. v\u00a0sume 100, ktor\u00fd tie\u017e nepodlieha zdaneniu na strane zamestnanca a\u00a0je da\u0148ov\u00fdm v\u00fddavkom zamestn\u00e1vate\u013ea, napr. cez soci\u00e1lny fond. V\u00a0kone\u010dnom d\u00f4sledku zamestnanec zaplat\u00ed za rekre\u00e1ciu sumu 125\u20ac.<\/p>\n<div class=\"info-box\">\n<span class=\"fa fa-info\" aria-hidden=\"true\">\u00a0<\/span><\/p>\n<p>Na \u00fa\u010dely evidovania \u00fa\u010dtovn\u00fdch dokladov, vystavovania fakt\u00far, vedenia \u00fa\u010dtovn\u00edctva a\u00a0v\u00fdpo\u010dtu odpisov majetku vr\u00e1tane odpisov z\u00a0budov, je vhodn\u00e9 pou\u017ei\u0165 \u00fa\u010dtovn\u00fd syst\u00e9m <a href=\"https:\/\/www.money.sk\/\">Money S3<\/a> alebo <a href=\"https:\/\/moneyerp.com\/cs-cz\/money-s4\">Money S4<\/a> s\u00a0aktu\u00e1lnymi odpisov\u00fdmi skupinami a\u00a0modulmi na vedenie komplexn\u00e9ho \u00fa\u010dtovn\u00edctva pre mal\u00e9 aj ve\u013ek\u00e9 spolo\u010dnosti.<\/p>\n<\/div>\n<p>\u00a0<\/p>\n<p><a href=\"#_ftnref1\" name=\"_ftn1\" class=\"slideto\">[1]<\/a> \u00a75 ods. 7 p\u00edsm. d) z\u00e1kona o\u00a0dani z pr\u00edjmov<\/p>\n<p><a href=\"#_ftnref2\" name=\"_ftn2\" class=\"slideto\">[2]<\/a> v s\u00falade s \u00a7 33 z\u00e1kona si zamestnanec na tieto deti uplat\u0148uje, resp. mohol by si uplat\u0148ova\u0165 da\u0148ov\u00fd bonus<\/p>\n<p><a href=\"#_ftnref3\" name=\"_ftn3\" class=\"slideto\">[3]<\/a> pod\u013ea \u00a75 ods.7 p\u00edsm. d).<\/p>\n<p><a href=\"#_ftnref4\" name=\"_ftn4\" class=\"slideto\">[4]<\/a> Na \u00fa\u010dely tohto z\u00e1kona sa rozumie\u00a0 prenocovan\u00edm prenocovanie fyzickej osoby v zariaden\u00ed prev\u00e1dzkovanom ekonomick\u00fdm subjektom poskytuj\u00facim slu\u017eby prechodn\u00e9ho ubytovania, za ktor\u00e9 odviedol obci miestnu da\u0148 za ubytovanie, a m\u00e1 v predmete podnikania ubytovacie slu\u017eby<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Pozrieme sa na dve mo\u017enosti, ako umo\u017eni\u0165 zamestnancom rekre\u00e1ciu v\u00a0zariaden\u00ed zamestn\u00e1vate\u013ea za zv\u00fdhodnen\u00fdch podmienok, tak aby bola splnen\u00e1 litera z\u00e1kona: cez pr\u00edjem zo z\u00e1vislej \u010dinnosti, &#8230;<\/p>\n","protected":false},"author":2,"featured_media":12342,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[33,17],"tags":[363,695,463],"class_list":["post-12341","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-benefity-a-motivacia","category-mzdy-a-personalistika","tag-danove-naklady","tag-rekreacia","tag-zamestnanci"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12341","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=12341"}],"version-history":[{"count":1,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12341\/revisions"}],"predecessor-version":[{"id":12343,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12341\/revisions\/12343"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/12342"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=12341"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=12341"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=12341"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}