{"id":12429,"date":"2026-09-21T10:06:15","date_gmt":"2026-09-21T08:06:15","guid":{"rendered":"https:\/\/testwp.money.sk\/novinky-a-tipy\/nezaradene\/ako-vypocitat-stravne-a-cestovne-nahrady-v-roku-2021\/"},"modified":"2026-09-21T10:08:53","modified_gmt":"2026-09-21T08:08:53","slug":"cestovne-nahrady-ako-vypocitat-diety-a-stravne","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/mzdy-a-personalistika\/cestovne-nahrady-ako-vypocitat-diety-a-stravne\/","title":{"rendered":"Cestovn\u00e9 n\u00e1hrady v roku 2026: ako vypo\u010d\u00edta\u0165 di\u00e9ty a stravn\u00e9"},"content":{"rendered":"<h2>Cestovn\u00e9 n\u00e1hrady a stravn\u00e9 pri tuzemsk\u00fdch pracovn\u00fdch cest\u00e1ch<\/h2>\n<p>Stravn\u00e9 dostanete za ka\u017ed\u00fd de\u0148 pracovnej cesty, ak slu\u017eobn\u00e1 cesta trv\u00e1 <strong>aspo\u0148 5 hod\u00edn<\/strong>. V\u00fd\u0161ka stravn\u00e9ho je ur\u010den\u00e1 <a href=\"https:\/\/www.slov-lex.sk\/ezbierky\/pravne-predpisy\/SK\/ZZ\/2025\/280\/20251028\" target=\"_blank\" rel=\"noopener\">Ozn\u00e1men\u00edm Ministerstva pr\u00e1ce, soci\u00e1lnych vec\u00ed a rodiny<\/a> Slovenskej republiky \u010d. 280\/2025 Z. z. o sum\u00e1ch stravn\u00e9ho, ktor\u00e9 je \u00fa\u010dinn\u00e9 od 1. 12. 2025 a ktor\u00e9 stanovuje tieto \u010diastky:<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td>\u010casov\u00e9 p\u00e1smo tuzemskej pracovnej cesty<\/td>\n<td>V\u00fd\u0161ka stravn\u00e9ho<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>od 5 do 12 hod\u00edn<\/td>\n<td>9,30 \u20ac<\/td>\n<\/tr>\n<tr>\n<td>nad 12 do 18 hod\u00edn<\/td>\n<td>13,80 \u20ac<\/td>\n<\/tr>\n<tr>\n<td>nad 18 hod\u00edn<\/td>\n<td>20,60 \u20ac<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Tieto sumy sa uplat\u0148uj\u00fa pri ka\u017edom dni slu\u017eobnej cesty zvl\u00e1\u0161\u0165 a s\u00fa platn\u00e9 pre v\u0161etk\u00fdch zamestnancov vyslan\u00fdch na pracovn\u00fa cestu na \u00fazem\u00ed Slovenska.<\/p>\n<h3>Zn\u00ed\u017een\u00e9 stravn\u00e9 pri tuzemskej pracovnej ceste<\/h3>\n<p>N\u00e1rok na \u010das\u0165 stravn\u00e9ho m\u00e1te aj v pr\u00edpade, kedy dostanete na pracovnej ceste jedlo zdarma. Za ka\u017ed\u00e9 bezplatn\u00e9 jedlo je <strong>stravn\u00e9 zn\u00ed\u017een\u00e9<\/strong> z hodnoty stravn\u00e9ho pre pracovn\u00fa cestu trvaj\u00facu <strong>nad 18 hod\u00edn<\/strong>. Kr\u00e1tenie sa teda vypo\u010d\u00edta z hodnoty 20,60 \u20ac nasledovne:<\/p>\n<ul>\n<li>25 % z \u010diastky 20,60 \u20ac, ak boli bezplatne poskytnut\u00e9 ra\u0148ajky,<\/li>\n<li>40 % z \u010diastky 20,60 \u20ac, ak bol bezplatne poskytnut\u00fd obed,<\/li>\n<li>35 % z \u010diastky 20,60 \u20ac, ak bola bezplatne poskytnut\u00e1 ve\u010dera.<\/li>\n<\/ul>\n<p>Ak boli spolu s ubytovan\u00edm poskytnut\u00e9 ra\u0148ajky, stravn\u00e9 sa kr\u00e1ti o 25 % zo sumy 20,60 \u20ac. Kr\u00e1ten\u00edm upraven\u00e1 suma stravn\u00e9ho sa zaokr\u00fahli na najbli\u017e\u0161\u00ed eurocent nahor.<\/p>\n<h3>N\u00e1hrady za pou\u017e\u00edvanie vlastn\u00e9ho motorov\u00e9ho vozidla na tuzemskej pracovnej ceste<\/h3>\n<p>Pokia\u013e na pracovnej ceste pou\u017eijete vlastn\u00e9 auto, dostanete okrem stravn\u00e9ho aj n\u00e1hradu za spotrebovan\u00e9 pohonn\u00e9 hmoty a z\u00e1kladn\u00fa n\u00e1hradu za ka\u017ed\u00fd prejden\u00fd kilometer jazdy.<\/p>\n<p><strong>N\u00e1hradu za spotrebovan\u00e9 pohonn\u00e9 hmoty<\/strong> si vypo\u010d\u00edtate ako s\u00fa\u010din jednotkovej ceny pohonnej hmoty a spotreby pohonn\u00fdch hm\u00f4t za ka\u017ed\u00fd aj za\u010dat\u00fd 1 km jazdy:<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-16320\" src=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2025\/01\/vzorec-nahrada-za-phm.png\" alt=\"\" width=\"784\" height=\"92\" srcset=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2025\/01\/vzorec-nahrada-za-phm.png 784w, https:\/\/www.money.sk\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2025\/01\/vzorec-nahrada-za-phm-300x35.png 300w, https:\/\/www.money.sk\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2025\/01\/vzorec-nahrada-za-phm-150x18.png 150w, https:\/\/www.money.sk\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2025\/01\/vzorec-nahrada-za-phm-768x90.png 768w\" sizes=\"auto, (max-width: 784px) 100vw, 784px\" \/><\/p>\n<p>Jednotkov\u00fa cenu pohonn\u00fdch hm\u00f4t <strong>preukazujete dokladom<\/strong> o k\u00fape pohonn\u00fdch hm\u00f4t pred cestou alebo po\u010das cesty. Ak je pohonnou hmotou elektrick\u00e1 energia, za doklad o k\u00fape sa pova\u017euje aj doklad, z ktor\u00e9ho mo\u017eno odvodi\u0165 jednotkov\u00fa sadzbu za elektrick\u00fa energiu pre dom\u00e1cnos\u0165, v ktorej ste vozidlo nab\u00edjali.<\/p>\n<p>Ak m\u00e1te viacero dokladov, urob\u00edte z viacer\u00fdch cien aritmetick\u00fd priemer. Pokia\u013e jednotkov\u00fa cenu pohonn\u00fdch hm\u00f4t neviete preuk\u00e1za\u0165 dokladom o k\u00fape, tak sa na v\u00fdpo\u010det pou\u017eije jednotkov\u00e1 cena pohonnej hmoty, ktor\u00e1 platila v \u010dase n\u00e1stupu na pracovn\u00fa cestu, zisten\u00e1 \u0161tatistick\u00fdm \u00faradom.<\/p>\n<p>Okrem n\u00e1hrady za pohonn\u00e9 hmoty m\u00e1te n\u00e1rok aj na <strong>z\u00e1kladn\u00fa n\u00e1hradu za ka\u017ed\u00fd aj za\u010dat\u00fd 1 km jazdy<\/strong> vo v\u00fd\u0161ke:<\/p>\n<ul>\n<li><strong>0,313 \u20ac<\/strong> za km pri osobnom motorovom vozidle,<\/li>\n<li><strong>0,090 \u20ac<\/strong> za km pre dvojkolesov\u00e9 vozidl\u00e1, trojkolesov\u00e9 vozidl\u00e1 a \u0161tvorkolky.<\/li>\n<\/ul>\n<p>Ak je k vozidlu pripojen\u00fd <strong>pr\u00edves<\/strong>, z\u00e1kladn\u00e1 n\u00e1hrada sa zvy\u0161uje o <strong>15\u202f%<\/strong> pod\u013ea z\u00e1kona o cestovn\u00fdch n\u00e1hrad\u00e1ch.<\/p>\n<p>V pr\u00edpade, \u017ee vozidlo vlastn\u00ed <strong>zamestnanec, konate\u013e alebo SZ\u010cO<\/strong>, za pou\u017e\u00edvanie vozidla na pracovn\u00e9 alebo podnikate\u013esk\u00e9 \u00fa\u010dely je povinn\u00fd zamestn\u00e1vate\u013e\/SZ\u010cO <strong>zaplati\u0165 da\u0148 z motorov\u00fdch vozidiel<\/strong> za ka\u017ed\u00fd mesiac, v ktorom bolo vozidlo na slu\u017eobn\u00e9 cesty pou\u017e\u00edvan\u00e9.<\/p>\n<h2>Cestovn\u00e9 n\u00e1hrady a stravn\u00e9 v zahrani\u010d\u00ed<\/h2>\n<p>Na cestovn\u00e9 n\u00e1hrady m\u00e1te n\u00e1rok aj <strong>pri zahrani\u010dnej slu\u017eobnej ceste<\/strong>. Stravn\u00e9 sa pri zahrani\u010dnej pracovnej ceste poskytuje za ka\u017ed\u00fd kalend\u00e1rny de\u0148 bez oh\u013eadu na d\u013a\u017eku trvania d\u0148a. V\u00fd\u0161ka stravn\u00e9ho z\u00e1vis\u00ed od toho, ako dlho ste boli v zahrani\u010d\u00ed v danom dni.<\/p>\n<p>Ministerstvo financi\u00ed SR vydalo Opatrenie \u010d. 401\/2012 Z. z., ktor\u00fdm sa ur\u010duje <strong>z\u00e1kladn\u00e1 sadzba stravn\u00e9ho<\/strong> pre jeden de\u0148 pobytu na zahrani\u010dnej pracovnej ceste za <strong>jeden de\u0148 pobytu<\/strong>.<\/p>\n<p>Trvanie zahrani\u010dnej pracovnej cesty je rovnako rozdelen\u00e9 na tri \u010dasov\u00e9 p\u00e1sma a t\u00fdmto p\u00e1smam s\u00fa priraden\u00e9 jednotliv\u00e9 v\u00fd\u0161ky stravn\u00e9ho.<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td>\u010casov\u00e9 p\u00e1smo zahrani\u010dnej pracovnej cesty<\/td>\n<td>V\u00fd\u0161ka stravn\u00e9ho pre \u010dasov\u00e9 p\u00e1smo<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>do 6 hod\u00edn vr\u00e1tane<\/td>\n<td>25 % zo z\u00e1kladnej sadzby stravn\u00e9ho v cie\u013eovej krajine<\/td>\n<\/tr>\n<tr>\n<td>od 6 do 12 hod\u00edn vr\u00e1tane<\/td>\n<td>50 % zo z\u00e1kladnej sadzby stravn\u00e9ho<\/td>\n<\/tr>\n<tr>\n<td>nad 12 hod\u00edn<\/td>\n<td>100\u202f% z\u00e1kladnej sadzby stravn\u00e9ho pod\u013ea danej krajiny<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Z\u00e1kladn\u00e1 sadzba sa l\u00ed\u0161i v z\u00e1vislosti od cie\u013eovej krajiny (ka\u017ed\u00fd \u0161t\u00e1t m\u00e1 vlastn\u00fa sadzbu).<\/p>\n<h3>Novinka 2026: osobitn\u00e1 sadzba stravn\u00e9ho pri zahrani\u010dn\u00fdch pracovn\u00fdch cest\u00e1ch<\/h3>\n<p>Od 30. janu\u00e1ra 2026 vst\u00fapil do platnosti nov\u00fd \u00a7\u202f1a opatrenia Ministerstva financi\u00ed \u010d.\u202f401\/2012\u202fZ.\u202fz., ktor\u00fd dop\u013a\u0148a p\u00f4vodn\u00e9 ustanovenia o z\u00e1kladn\u00fdch sadzb\u00e1ch stravn\u00e9ho pri zahrani\u010dn\u00fdch pracovn\u00fdch cest\u00e1ch. Tento nov\u00fd paragraf zav\u00e1dza <strong>tzv. osobitn\u00e9 z\u00e1kladn\u00e9 sadzby<\/strong> stravn\u00e9ho pre <strong>mobiln\u00fdch zamestnancov v cestnej doprave<\/strong> (napr. vodi\u010di a \u010dlenovia pos\u00e1dky), ktor\u00ed \u010dasto cestuj\u00fa za pr\u00e1cou do zahrani\u010dia.<\/p>\n<p>Hlavn\u00fdm d\u00f4vodom je, \u017ee vodi\u010di a \u010fal\u0161\u00ed pracovn\u00edci v cestnej doprave tr\u00e1via dlh\u0161\u00ed \u010das na cest\u00e1ch a re\u00e1lne \u010delia vy\u0161\u0161\u00edm n\u00e1kladom na stravu v zahrani\u010d\u00ed ne\u017e be\u017en\u00ed zamestnanci. Osobitn\u00e9 sadzby tak lep\u0161ie odr\u00e1\u017eaj\u00fa <strong>skuto\u010dn\u00e9 n\u00e1klady na stravu v dan\u00fdch \u0161t\u00e1toch<\/strong> bez toho, aby sa plo\u0161ne menili z\u00e1kladn\u00e9 sadzby pre v\u0161etk\u00fdch.<\/p>\n<p>Vybrali sme do tabu\u013eky stravn\u00e9 pre niektor\u00e9 krajiny. Kompletn\u00fd zoznam z\u00e1kladn\u00fdch sadzieb stravn\u00e9ho obsahuje spom\u00ednan\u00e9 <a href=\"https:\/\/www.zakonypreludi.sk\/zz\/2012-401?\">Opatrenie MF SR \u010d. 401\/2021 Z. z.<\/a><\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td>krajina<\/td>\n<td>z\u00e1kladn\u00e1 sadzba stravn\u00e9ho<\/td>\n<td>osobitn\u00e1 sadzba pre vodi\u010dov<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u010cesko<\/td>\n<td>600 CZK<\/td>\n<td>1 200 CZK<\/td>\n<\/tr>\n<tr>\n<td>Nemecko<\/td>\n<td>45 \u20ac<\/td>\n<td>63 \u20ac<\/td>\n<\/tr>\n<tr>\n<td>Rak\u00fasko<\/td>\n<td>45 \u20ac<\/td>\n<td>63 \u20ac<\/td>\n<\/tr>\n<tr>\n<td>Holandsko<\/td>\n<td>45 \u20ac<\/td>\n<td>63 \u20ac<\/td>\n<\/tr>\n<tr>\n<td>Franc\u00fazsko<\/td>\n<td>45 \u20ac<\/td>\n<td>63 \u20ac<\/td>\n<\/tr>\n<tr>\n<td>Ukrajina<\/td>\n<td>37 \u20ac<\/td>\n<td>52 \u20ac<\/td>\n<\/tr>\n<tr>\n<td>Po\u013esko<\/td>\n<td>37 \u20ac<\/td>\n<td>52 \u20ac<\/td>\n<\/tr>\n<tr>\n<td>Ma\u010farsko<\/td>\n<td>39 \u20ac<\/td>\n<td>55 \u20ac<\/td>\n<\/tr>\n<tr>\n<td>Belgicko<\/td>\n<td>45 \u20ac<\/td>\n<td>63 \u20ac<\/td>\n<\/tr>\n<tr>\n<td>\u0160v\u00e9dsko<\/td>\n<td>455 SEK<\/td>\n<td>637 SEK<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Pr\u00edklad: Pred novelou by vodi\u010d cestuj\u00faci do Nemecka dostal z\u00e1kladn\u00fa stravn\u00fa sadzbu 45\u202f\u20ac za de\u0148. Od 30.\u202f1.\u202f2026, ak ide o vodi\u010da alebo in\u00e9ho mobiln\u00e9ho zamestnanca v cestnej doprave a Nemecko je v zozname \u00a7\u202f1a, dostane osobitn\u00fa sadzbu 63\u202f\u20ac za de\u0148, teda vy\u0161\u0161iu n\u00e1hradu. Ostatn\u00ed zamestnanci, ktor\u00ed nie s\u00fa vodi\u010di alebo pos\u00e1dka, na\u010falej na zahrani\u010dnej ceste do Nemecka dostan\u00fa z\u00e1kladn\u00fa sadzbu 45\u202f\u20ac.<\/p>\n\n    <div class=\"promoboxs3\">\n      <div class=\"promoboxs3__content\">\n        <div class=\"promoboxs3__content-label\">\n          Tip redakcie\n        <\/div>\n        <div class=\"promoboxs3__content-heading\">\n          Vysk\u00fa\u0161ajte si zadarmo \u00fa\u010dtovn\u00fd program Money&nbsp;S3\n        <\/div>\n        <div class=\"promoboxs3__content-text\">\n          S&nbsp;n\u00edm m\u00f4\u017eete jednoducho <strong>vies\u0165 \u00fa\u010dtovn\u00edctvo, vystavova\u0165 fakt\u00fary \u010di evidova\u0165 sklad<\/strong> pre kamenn\u00fd i&nbsp;online predaj\n        <\/div>\n        <div class=\"promoboxs3__content-cta\">\n          <a href=\"\/cennik-s3\/vyskusat-money-s3\/\" class=\"c-btn--large\">Stiahnu\u0165 sk\u00fa\u0161obn\u00fa verziu<\/a>\n        <\/div>\n      <\/div>\n      <div class=\"promoboxs3__illustration\">\n        <img decoding=\"async\" src=\"\/wp-content\/themes\/money-blog\/inc\/assets\/img\/promobox-s3.png\" alt=\"Money S3\">\n      <\/div>\n\t\t<\/div>\n  \n<h3>Stravn\u00e9 pri prechode viacer\u00fdch kraj\u00edn v jednom dni<\/h3>\n<p>Ak zamestnanec po\u010das <strong>jedn\u00e9ho kalend\u00e1rneho d\u0148a<\/strong> prech\u00e1dza cez viacer\u00e9 krajiny, stravn\u00e9 sa poskytuje pod\u013ea nasleduj\u00facich pravidiel:<\/p>\n<ol>\n<li><strong>Hlavn\u00e1 krajina pod\u013ea \u010dasu pobytu.<\/strong> Stravn\u00e9 sa poskytne v mene a v\u00fd\u0161ke stravn\u00e9ho pre krajinu, v ktorej zamestnanec str\u00e1vi najviac hod\u00edn v danom kalend\u00e1rnom dni.<\/li>\n<li><strong>Rovnak\u00fd \u010das v r\u00f4znych krajin\u00e1ch.<\/strong> Ak zamestnanec str\u00e1vi rovnak\u00fd po\u010det hod\u00edn vo viacer\u00fdch krajin\u00e1ch, zamestn\u00e1vate\u013e poskytne stravn\u00e9 v mene a v\u00fd\u0161ke, ktor\u00e9 je pre zamestnanca v\u00fdhodnej\u0161ie.<\/li>\n<li><strong>Dodr\u017eanie \u010dasov\u00fdch p\u00e1siem.<\/strong> Pri poskytovan\u00ed stravn\u00e9ho v eur\u00e1ch alebo cudzej mene mus\u00ed zamestn\u00e1vate\u013e dodr\u017ea\u0165 z\u00e1sadu \u010dasov\u00e9ho p\u00e1sma, t. j. stravn\u00e9 sa poskytuje len pod\u013ea konkr\u00e9tneho \u010dasov\u00e9ho p\u00e1sma trvania pracovnej cesty, bez oh\u013eadu na to, v ktor\u00fdch krajin\u00e1ch sa zamestnanec po\u010das d\u0148a zdr\u017eiaval.<\/li>\n<\/ol>\n<h3>Zn\u00ed\u017een\u00e9 stravn\u00e9 pri zahrani\u010dnej pracovnej ceste<\/h3>\n<p>Aj pri zahrani\u010dnej pracovnej ceste sa kr\u00e1ti stravn\u00e9, pokia\u013e bolo poskytnut\u00e9 bezplatn\u00e9 stravovanie. Stravn\u00e9 sa ale <strong>kr\u00e1ti zo z\u00e1kladnej sadzby stravn\u00e9ho<\/strong> pre pracovn\u00fa cestu trvaj\u00facu nad 12 hod\u00edn pre dan\u00fa krajinu.<\/p>\n<p>Pr\u00edklad: ak boli spolu s ubytovan\u00edm poskytnut\u00e9 ra\u0148ajky v Rak\u00fasku, stravn\u00e9 sa kr\u00e1ti o 25 % zo sumy 45 \u20ac. Kr\u00e1ten\u00edm upraven\u00e1 suma stravn\u00e9ho sa zaokr\u00fahli na najbli\u017e\u0161\u00ed eurocent nahor. Rovnak\u00e9 pravidl\u00e1 platia aj pre osobitn\u00e9 sadzby.<\/p>\n<h3>Vreckov\u00e9 na zahrani\u010dnej ceste zamestnanca<\/h3>\n<p>Na zahrani\u010dnej cestu m\u00f4\u017ee zamestnanec dosta\u0165 aj vreckov\u00e9, ktor\u00e9 sl\u00fa\u017ei na <strong>pokrytie mal\u00fdch osobn\u00fdch v\u00fddavkov<\/strong> po\u010das pobytu.<\/p>\n<p>Pod\u013ea <strong>\u00a7\u202f14 z\u00e1kona \u010d.\u202f283\/2002\u202fZ.\u202fz. o cestovn\u00fdch n\u00e1hrad\u00e1ch<\/strong> sa v\u00fd\u0161ka vreckov\u00e9ho poskytuje a\u017e do <strong>40\u202f% zo stravn\u00e9ho<\/strong> zamestnanca v eur\u00e1ch alebo v cudzej mene, ktor\u00e9 mu patr\u00ed na dan\u00fa pracovn\u00fa cestu.<\/p>\n<p><strong>Vreckov\u00e9 nie je povinn\u00e1 n\u00e1hrada<\/strong> \u2013 jeho poskytnutie z\u00e1vis\u00ed od rozhodnutia zamestn\u00e1vate\u013ea a zamestnanec ho m\u00f4\u017ee dosta\u0165, ale nemus\u00ed.<\/p>\n<p>Z\u00e1rove\u0148 plat\u00ed, \u017ee vreckov\u00e9 je <strong>zdanite\u013en\u00fdm pr\u00edjmom zamestnanca<\/strong>, \u010do znamen\u00e1, \u017ee sa pripo\u010d\u00edta k hrubej mzde pri v\u00fdpo\u010dte odvodov do zdravotnej pois\u0165ovne, soci\u00e1lnej pois\u0165ovne a pri v\u00fdpo\u010dte dane zo mzdy.<\/p>\n<p>Ako vystav\u00edte cestovn\u00fd pr\u00edkaz sa dozviete v osobitnom \u010dl\u00e1nku <a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/mzdy-a-personalistika\/cestovne-prikazy-naco-sluzia-a-ako-ich-vyplnit\/\">Cestovn\u00e9 pr\u00edkazy: na\u010do sl\u00fa\u017eia a ako ich vyplni\u0165<\/a>.<\/p>\n<h2>V\u00fdpo\u010det cestovn\u00fdch n\u00e1hrad v Money S3<\/h2>\n<p>V\u00fdpo\u010det cestovn\u00fdch n\u00e1hrad a vedenie knihy j\u00e1zd m\u00f4\u017ee zabra\u0165 ve\u013ea \u010dasu. Ak potrebujete pomocn\u00fa ruku, vysk\u00fa\u0161ajte <a href=\"https:\/\/www.money.sk\/\">ekonomick\u00fd syst\u00e9m Money S3<\/a>, ktor\u00e9ho s\u00fa\u010das\u0165ou je <a href=\"https:\/\/www.money.sk\/vlastnosti\/kniha-jazd-a-cestovne-nahrady-s3\/\">modul Kniha j\u00e1zd a cestovn\u00e9 n\u00e1hrady<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Cestovn\u00e9 n\u00e1hrady a stravn\u00e9 pri tuzemsk\u00fdch pracovn\u00fdch cest\u00e1ch Stravn\u00e9 dostanete za ka\u017ed\u00fd de\u0148 pracovnej cesty, ak slu\u017eobn\u00e1 cesta trv\u00e1 aspo\u0148 5 hod\u00edn. V\u00fd\u0161ka stravn\u00e9ho je &#8230;<\/p>\n","protected":false},"author":2,"featured_media":12430,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[17,18],"tags":[394,1048,1046,816,275,1047],"class_list":["post-12429","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-mzdy-a-personalistika","category-odmenovanie","tag-cestovne-nahrady","tag-cestovne-nahrady-v-zahranici","tag-nahrady-za-auto","tag-pracovne-cesty","tag-stravne","tag-vypocet-nahrad"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12429","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=12429"}],"version-history":[{"count":11,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12429\/revisions"}],"predecessor-version":[{"id":16323,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12429\/revisions\/16323"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/12430"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=12429"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=12429"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=12429"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}