{"id":12499,"date":"2021-10-07T06:00:37","date_gmt":"2021-10-07T04:00:37","guid":{"rendered":"https:\/\/testwp.money.sk\/novinky-a-tipy\/nezaradene\/prispevok-zamestnavatela-svojmu-zamestnancovi-na-dopravu-do-zamestnania-a-zo-zamestnania\/"},"modified":"2023-06-26T11:03:52","modified_gmt":"2023-06-26T09:03:52","slug":"prispevok-zamestnavatela-svojmu-zamestnancovi-na-dopravu-do-zamestnania-a-zo-zamestnania","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/mzdy-a-personalistika\/prispevok-zamestnavatela-svojmu-zamestnancovi-na-dopravu-do-zamestnania-a-zo-zamestnania\/","title":{"rendered":"Pr\u00edspevok zamestn\u00e1vate\u013ea svojmu zamestnancovi na dopravu do zamestnania a zo zamestnania"},"content":{"rendered":"<p>Z\u00a0poh\u013eadu z\u00e1kona \u010d. 595\/2003 Z. z o\u00a0dani z\u00a0pr\u00edjmov (\u010falej len \u201eZDP\u201c) je potrebn\u00e9 pozera\u0165 na pr\u00edspevok na dopravu zamestnanca do a\u00a0zo zamestnania komplexne, a\u00a0to z\u00a0poh\u013eadu zamestn\u00e1vate\u013ea aj zamestnanca.<\/p>\n<h2>Z\u00e1konn\u00e1 \u00faprava pre zamestn\u00e1vate\u013ea<\/h2>\n<p>ZDP v \u00a719 ods.2 p\u00edsm. s) definuje da\u0148ov\u00e9 v\u00fddavky nasledovne: na dopravu zamestnanca na miesto v\u00fdkonu pr\u00e1ce a sp\u00e4\u0165 z d\u00f4vodu, \u017ee verejn\u00fdm poskytovate\u013eom pravidelnej dopravy nie je doprava preuk\u00e1zate\u013ene vykon\u00e1van\u00e1 v\u00f4bec alebo v rozsahu zodpovedaj\u00facom potreb\u00e1m zamestn\u00e1vate\u013ea a zamestn\u00e1vate\u013e na tento \u00fa\u010del vyu\u017e\u00edva motorov\u00e9 vozidl\u00e1 zatrieden\u00e9 do k\u00f3du Klasifik\u00e1cie produktov 29.10.3, \u010do s\u00fa motorov\u00e9 vozidl\u00e1 na prepravu 10 a\u00a0viac os\u00f4b &#8211; autobusy, trolejbusy a\u00a0elektrobusy.<\/p>\n<p>Z\u00e1rove\u0148 \u017eiadny osobitn\u00fd predpis bli\u017e\u0161ie ne\u0161pecifikuje, \u010do sa rozumie pod slovn\u00fdm spojen\u00edm \u201everejn\u00fdm poskytovate\u013eom pravidelnej dopravy nie je doprava preuk\u00e1zate\u013ene vykon\u00e1van\u00e1 v\u00f4bec alebo v rozsahu zodpovedaj\u00facom potreb\u00e1m zamestn\u00e1vate\u013ea\u201c. S\u00e1m zamestn\u00e1vate\u013e hodnot\u00ed skuto\u010dnosti pod\u013ea svojej \u00favahy a prihliada na v\u0161etko, \u010do m\u00e1 vplyv na pos\u00fadenie, \u010di doprava v danej oblasti vykon\u00e1van\u00e1 verejn\u00fdm poskytovate\u013eom pravidelnej dopravy zodpoved\u00e1 jeho potreb\u00e1m alebo nie.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/05\/pexels-joe-ambrogio-5485554.jpg\" alt=\"\" width=\"668\" height=\"533\" class=\"aligncenter size-single-post-thumb wp-image-94550\" \/><\/p>\n<p>Od 1.1.2021 plat\u00ed nov\u00e1 \u00faprava, kde sa definuje maxim\u00e1lna v\u00fd\u0161ka nepe\u0148a\u017en\u00e9ho plnenia \u00a0osloboden\u00e1 pre zamestnanca od dane z\u00a0pr\u00edjmu pre zamestnanca za dopravu do a\u00a0z\u00a0pr\u00e1ce, ktor\u00fa mu zabezpe\u010duje zamestn\u00e1vate\u013e, na 60 \u20ac mesa\u010dne. Ak je t\u00e1to suma vy\u0161\u0161ia, nepe\u0148a\u017en\u00fd pr\u00edspevok nad t\u00fato sumu mus\u00ed zamestn\u00e1vate\u013e zamestnancovi zdani\u0165 v\u00a0mesa\u010dnej mzde.<\/p>\n<p><em>Pr\u00edklad:<\/em><\/p>\n<p>Zamestn\u00e1vate\u013e, ktor\u00fd zabezpe\u010duje dopravu do zamestnania a sp\u00e4\u0165 pre svojich zamestnancov pracuj\u00facich na dvoch zmen\u00e1ch, zabezpe\u010duje prevoz zamestnancov autobusmi, pri\u010dom v jednom autobuse je 42 miest na sedenie. Zamestn\u00e1vate\u013e na dopravu zamestnancov vynalo\u017eil mesa\u010dne 20\u00a0000\u20ac.<\/p>\n<p>Ako sa vypo\u010d\u00edta nepe\u0148a\u017en\u00e9 plnenie na jedn\u00e9ho zamestnanca mesa\u010dne? Zapo\u010d\u00edtavaj\u00fa sa do po\u010dtu miest v motorovom vozidle aj miesta na st\u00e1tie ?<\/p>\n<p>V\u00fdpo\u010det hodnoty nepe\u0148a\u017en\u00e9ho plnenia za janu\u00e1r 2021 mo\u017eno vypo\u010d\u00edta\u0165 ako podiel mesa\u010dne vynalo\u017een\u00fdch prostriedkov zamestn\u00e1vate\u013ea na dopravu 20 000 \u20ac a po\u010det miest v autobusoch 420 (420 = po\u010det autobusov 5 x 42 miest na sedenie v autobuse x 2 zmeny). Hodnota nepe\u0148a\u017en\u00e9ho plnenia na jedn\u00e9ho zamestnanca predstavuje sumu 47,62 \u20ac, ktor\u00e1 je osloboden\u00e1 od dane.<\/p>\n<p>Z\u00e1kon definuje, \u017ee zamestn\u00e1vate\u013e m\u00f4\u017ee pou\u017ei\u0165 na prepravu zamestnancov motorov\u00e9 vozidl\u00e1 r\u00f4znych ve\u013ekost\u00ed, a\u00a0preto by mal zamestn\u00e1vate\u013e s dopravcom dohodn\u00fa\u0165 odhadovan\u00fd po\u010det cestuj\u00facich a kapacitu miest na prepravu os\u00f4b v motorovom vozidle. Kapacita motorov\u00e9ho vozidla z\u00e1vis\u00ed od toho, \u010di dopravca bude poskytova\u0165 motorov\u00e9 vozidlo ur\u010den\u00e9 len pre sediacich cestuj\u00facich alebo aj stojacich cestuj\u00facich. Obsadite\u013enos\u0165 sediacich a stojacich cestuj\u00facich v \u00a0motorovom vozidle mo\u017eno preveri\u0165, napr. v osved\u010den\u00ed o evidencii vozidla.<\/p>\n<p>Pod\u013ea stanoviska da\u0148ov\u00e9ho \u00faradu, do po\u010dtu miest motorov\u00e9ho vozidla, ktor\u00e9 prepravuje aj stojacich zamestnancov, mo\u017eno \u00a0zahrn\u00fa\u0165 aj miesta na st\u00e1tie, t. j. je na dopravcovi, aby sa v s\u00falade s osobitn\u00fdmi predpismi a bezpe\u010dnos\u0165ou prem\u00e1vky dohodol so zamestn\u00e1vate\u013eom, \u010di motorov\u00e9 vozidlo m\u00f4\u017ee by\u0165 vyu\u017e\u00edvan\u00e9 aj pre stojacich cestuj\u00facich.<\/p>\n<p>V\u00fdpo\u010det nepe\u0148a\u017en\u00e9ho plnenia je spr\u00e1vny, ak po\u010det miest v motorov\u00fdch vozidl\u00e1ch je vyn\u00e1soben\u00fd aj po\u010dtom dvoch zmien, a to z d\u00f4vodu, \u017ee preprava zamestnancov je zabezpe\u010den\u00e1 v obidvoch zmen\u00e1ch. \u00a0<\/p>\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            }\r\n            else\r\n            {\r\n                jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").show();\r\n            }*\/\r\n\r\n            return false;\r\n        });\r\n\r\n        jQuery(\"#shortcodeSmartmailingForm\").submit(function(e) {\r\n            e.preventDefault();\r\n            return false;\r\n        });\r\n\r\n        jQuery(\"#shortcodeSmartmailingForm button[type='submit']\").click(function(e) {\r\n            e.preventDefault();\r\n            \r\n            var email = jQuery(\"#shortcodeSmartmailingForm_email\").val();\r\n\r\n            if (email.length == 0)\r\n            {\r\n                alert(\"Pros\u00edm zadajte v\u00e1\u0161 e-mail.\");\r\n                return false;\r\n            }\r\n            if (!shortcodeSmartmailingForm_validateEmail(email))\r\n            {\r\n                alert(\"Zadan\u00fd e-mail m\u00e1 neplatn\u00fd form\u00e1t.\");\r\n                return false;\r\n            }\r\n\r\n            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\/12499\">\r\n\r\n    <div>\r\n        <div class=\"fheader\">\r\n            <h3>\r\n                Zaistite si v\u017edy aktu\u00e1lne novinky zo sveta miezd a personalistiky            <\/h3>\r\n            <div class=\"se-text\">\r\n                <p>\r\n                    Zadajte v\u00e1\u0161 e-mail a na\u0161e tipy z oblasti miezd a personalistiky 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=\"S2\">\r\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12499\">\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<h2>Z\u00e1konn\u00e1 \u00faprava pre zamestnanca<\/h2>\n<p>ZDP jednozna\u010dne upravuje pr\u00edjem osloboden\u00fd od dane pre zamestnanca, ktor\u00e9ho zamestn\u00e1vate\u013e zabezpe\u010duje dopravu do a\u00a0zo zamestnania v \u00a75 ods. 7 p\u00edsm. m) nasledovne: od dane je osloboden\u00fd pr\u00edjem: nepe\u0148a\u017en\u00e9 plnenie poskytnut\u00e9 zamestnancovi zamestn\u00e1vate\u013eom za \u00fa\u010delom zabezpe\u010denia dopravy zamestnanca na miesto v\u00fdkonu pr\u00e1ce a sp\u00e4\u0165 pod\u013ea \u00a7 19 ods. 2 p\u00edsm. s) prv\u00e9ho bodu v \u00fahrnnej sume najviac 60 eur mesa\u010dne; ak nepe\u0148a\u017en\u00e9 plnenie vypo\u010d\u00edtan\u00e9 z prostriedkov preuk\u00e1zate\u013ene vynalo\u017een\u00fdch zamestn\u00e1vate\u013eom prepo\u010d\u00edtan\u00fdch na jedno miesto v motorovom vozidle pod\u013ea \u00a7 19 ods. 2 p\u00edsm. s) prv\u00e9ho bodu presiahne sumu 60 eur, do z\u00e1kladu dane (\u010diastkov\u00e9ho z\u00e1kladu dane) sa zahrnie len plnenie nad takto ustanoven\u00fa sumu,<\/p>\n<p>Z\u00a0uveden\u00e9ho vypl\u00fdva, \u017ee je potrebn\u00e9, aby zamestn\u00e1vate\u013e splnil podmienky dopravy zamestnancov pod\u013ea \u00a719 ods. 2 p\u00edsm. s), aby bol nepe\u0148a\u017en\u00fd pr\u00edjem pre zamestnanca osloboden\u00fd od dane, a\u00a0z\u00e1rove\u0148 od soci\u00e1lneho a\u00a0zdravotn\u00e9ho poistenia.<\/p>\n<p>Ak zamestn\u00e1vate\u013e zvol\u00ed in\u00fa formu sp\u00f4sobu podpory dopravy zamestnancov do a\u00a0zo zamestnania, alebo nedodr\u017e\u00ed podmienky \u00a719 ods. 2 p\u00edsm. s) m\u00f4\u017ee zvoli\u0165 in\u00fd sp\u00f4sob financovania, napr. prostredn\u00edctvom soci\u00e1lnej politiky alebo zamestnaneck\u00fdch benefitov financovan\u00edm zo Soci\u00e1lneho fondu, av\u0161ak tak\u00fdto pr\u00edjem bude pre zamestnanca zda\u0148ovan\u00fdm pr\u00edjmom a\u00a0bude podlieha\u0165 odvodom na soci\u00e1lne a\u00a0zdravotn\u00e9 poistenie.<\/p>\n<p>Cesta do pr\u00e1ce a\u00a0sp\u00e4\u0165 nie je pracovnou cestou v\u00a0zmysle z\u00e1kona \u010d.283\/2002 Z. z. o\u00a0cestovn\u00fdch n\u00e1hrad\u00e1ch.<\/p>\n<p>&nbsp;<\/p>\n<p>Autorom \u010dl\u00e1nku je Katar\u00edna Serinov\u00e1<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Z\u00a0poh\u013eadu z\u00e1kona \u010d. 595\/2003 Z. z o\u00a0dani z\u00a0pr\u00edjmov (\u010falej len \u201eZDP\u201c) je potrebn\u00e9 pozera\u0165 na pr\u00edspevok na dopravu zamestnanca do a\u00a0zo zamestnania komplexne, a\u00a0to z\u00a0poh\u013eadu &#8230;<\/p>\n","protected":false},"author":2,"featured_media":12500,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[33,17],"tags":[636,635,592],"class_list":["post-12499","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-benefity-a-motivacia","category-mzdy-a-personalistika","tag-doprava","tag-prispevok-zamestnavatela","tag-zamestnanec"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12499","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=12499"}],"version-history":[{"count":1,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12499\/revisions"}],"predecessor-version":[{"id":12501,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12499\/revisions\/12501"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/12500"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=12499"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=12499"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=12499"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}