{"id":12640,"date":"2022-06-30T14:46:21","date_gmt":"2022-06-30T12:46:21","guid":{"rendered":"https:\/\/testwp.money.sk\/novinky-a-tipy\/nezaradene\/tuzemske-a-zahranicne-stravne-ako-sa-pocita\/"},"modified":"2023-06-26T11:04:18","modified_gmt":"2023-06-26T09:04:18","slug":"tuzemske-a-zahranicne-stravne-ako-sa-pocita","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/mzdy-a-personalistika\/tuzemske-a-zahranicne-stravne-ako-sa-pocita\/","title":{"rendered":"Tuzemsk\u00e9 a zahrani\u010dn\u00e9 stravn\u00e9: ako sa po\u010d\u00edta"},"content":{"rendered":"<h2>Stravn\u00e9 je druh cestovnej n\u00e1hrady<\/h2>\n<p>Stravn\u00e9, hovorovo naz\u00fdvan\u00e9 aj di\u00e9ty, sl\u00fa\u017ei zamestnancom <strong>ako n\u00e1hrada v\u00fddavkov na stravovanie na slu\u017eobn\u00fdch cest\u00e1ch<\/strong>. Poskytovanie stravn\u00e9ho upravuj\u00fa:<\/p>\n<ul>\n<li><a href=\"https:\/\/www.slov-lex.sk\/pravne-predpisy\/SK\/ZZ\/2002\/283\/20200730\" target=\"_blank\" rel=\"noopener\">Z\u00e1kon \u010d. 283\/2002 Z. z. o\u00a0cestovn\u00fdch n\u00e1hrad\u00e1ch v\u00a0znen\u00ed neskor\u0161\u00edch predpisov<\/a><\/li>\n<li><a href=\"https:\/\/www.slov-lex.sk\/pravne-predpisy\/SK\/ZZ\/2012\/401\/\" target=\"_blank\" rel=\"noopener\">Opatrenie Ministerstva financi\u00ed Slovenskej republiky \u010d. 401\/2012 Z. z., ktor\u00fdm sa ustanovuj\u00fa z\u00e1kladn\u00e9 sadzby stravn\u00e9ho v\u00a0eur\u00e1ch alebo v\u00a0cudzej mene pri zahrani\u010dn\u00fdch pracovn\u00fdch cest\u00e1ch<\/a><\/li>\n<li><a href=\"https:\/\/www.slov-lex.sk\/pravne-predpisy\/SK\/ZZ\/2022\/116\/20220501\" target=\"_blank\" rel=\"noopener\">Opatrenie Ministerstva pr\u00e1ce, soci\u00e1lnych vec\u00ed a\u00a0rodiny Slovenskej republiky \u010d. 116\/2022 Z. z. o\u00a0sum\u00e1ch stravn\u00e9ho<\/a><\/li>\n<\/ul>\n<p>Stravn\u00e9 nie je mo\u017en\u00e9 zamie\u0148a\u0165 za stravn\u00fd l\u00edstok alebo finan\u010dn\u00fd pr\u00edspevok na stravovanie. Stravn\u00e9 je kompenz\u00e1cia za stravovanie sa na slu\u017eobnej ceste, stravovanie zamestnancov a\u00a0forma jeho vypl\u00e1cania je povinnos\u0165ou zamestn\u00e1vate\u013ea pod\u013ea Z\u00e1konn\u00edka pr\u00e1ce zabezpe\u010dova\u0165 stravovanie zamestnancom vo v\u0161etk\u00fdch zmen\u00e1ch.<\/p>\n<p><strong>Di\u00e9ty s\u00fa platen\u00e9 finan\u010dn\u00fdmi prostriedkami<\/strong> a je na zamestnancovi, \u010di \u00a0tieto peniaze re\u00e1lne vyu\u017eije na jedlo nebo nie. N\u00e1rok na zabezpe\u010denie stravovania m\u00e1 zamestnanec, ktor\u00fd odpracoval viac ako 4 hodiny po\u010das svojej zmeny a\u00a0m\u00f4\u017ee ma\u0165 formu finan\u010dn\u00e9ho pr\u00edspevku, stravn\u00e9ho l\u00edstka alebo sa zamestnanec stravuje v\u00a0jed\u00e1lni zamestn\u00e1vate\u013ea.<\/p>\n<p>Okrem toho, na stravn\u00e9 okrem zamestnancov maj\u00fa n\u00e1rok aj in\u00e9 osoby (z\u00e1kon o\u00a0cestovn\u00fdch n\u00e1hrad\u00e1ch):<\/p>\n<ul>\n<li>\u010dlenom dru\u017estiev, ak pod\u013ea stanov podmienkou \u010dlenstva je aj pracovn\u00fd vz\u0165ah,<\/li>\n<li>fyzick\u00fdm osob\u00e1m \u010dinn\u00fdm na z\u00e1klade doh\u00f4d o pr\u00e1cach vykon\u00e1van\u00fdch mimo pracovn\u00e9ho pomeru, ak je to v dohode o pr\u00e1ci vykon\u00e1vanej mimo pracovn\u00e9ho pomeru dohodnut\u00e9,<\/li>\n<li>ktor\u00e9 s\u00fa vymenovan\u00e9 alebo zvolen\u00e9 do org\u00e1nov pr\u00e1vnickej osoby a nie s\u00fa k pr\u00e1vnickej osobe v pracovnopr\u00e1vnom vz\u0165ahu,<\/li>\n<li>ktor\u00e9 plnia pre pr\u00e1vnick\u00fa osobu alebo fyzick\u00fa osobu \u00falohy a nie s\u00fa k pr\u00e1vnickej osobe alebo fyzickej osobe v pracovnopr\u00e1vnom vz\u0165ahu ani v inom pr\u00e1vnom vz\u0165ahu, ak je to dohodnut\u00e9.<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/05\/pexels-gustavo-fring-3885497.jpg\" alt=\"\" width=\"668\" height=\"445\" class=\"aligncenter size-single-post-thumb wp-image-100165\" \/><\/p>\n<h2>Tuzemsk\u00e9 stravn\u00e9 sa l\u00ed\u0161i od zahrani\u010dn\u00e9ho stravn\u00e9ho<\/h2>\n<p>Ak je v\u00fdkon va\u0161ej pr\u00e1ce v\u00a0Bratislave a\u00a0mierite na sch\u00f4dzku za klientom do Tren\u010d\u00edna, ste na pracovnej ceste. Ako zamestnanec ste vyslan\u00fd na \u010dasovo obmedzen\u00fa dobu, aby ste vykonali pr\u00e1cu mimo svoje dohodnut\u00e9 miesto v\u00fdkonu pr\u00e1ce.<\/p>\n<p><strong>Zahrani\u010dnou cestou<\/strong> je slu\u017eobn\u00e1 cesta mimo \u00fazemia Slovenskej republiky.<\/p>\n<p>Stravn\u00e9 sa po\u010d\u00edta inak pri tuzemskej a zahrani\u010dnej ceste. <strong>N\u00e1rok na zahrani\u010dn\u00e9 di\u00e9ty vznik\u00e1 u\u017e pri prekro\u010den\u00ed hran\u00edc.<\/strong> Pri zahrani\u010dnej pracovnej ceste nie je uveden\u00e9 minim\u00e1lna doba trvania cesty, ako pri tuzemskej pracovnej ceste.<\/p>\n<h2>Kedy vznik\u00e1 n\u00e1rok na tuzemsk\u00e9 stravn\u00e9<\/h2>\n<p>V\u00fd\u0161ku stravn\u00e9ho upravuje z\u00e1kon \u010d. 283\/2002 Z. z. o\u00a0cestovn\u00fdch n\u00e1hrad\u00e1ch. \u010ciastka ur\u010duje Opatrenie Ministerstva pr\u00e1ce, soci\u00e1lnych vec\u00ed a\u00a0rodiny SR, a\u00a0k\u00a0jeho poslednej zmene do\u0161lo s\u00a0\u00fa\u010dinnos\u0165ou od 1.5.2022.<\/p>\n<h3>Stravn\u00e9<\/h3>\n<p>Od 1.5.2022 do \u010fal\u0161ej zmeny Opatrenia Ministerstva pr\u00e1ce, soci\u00e1lnych vec\u00ed a\u00a0rodiny SR platia tieto sadzby:<\/p>\n<ul>\n<li><strong>6,00\u20ac \u00a0 <\/strong>(pracovn\u00e1 cesta 5 a\u017e 12 hod\u00edn),<\/li>\n<li><strong>9,00\u20ac \u00a0 <\/strong>(pracovn\u00e1 cesta 12 a\u017e 18 hod\u00edn),<\/li>\n<li><strong>13,70\u20ac<\/strong> (pracovn\u00e1 cesta dlh\u0161ia ne\u017e 18 hod\u00edn).<\/li>\n<\/ul>\n<h3>Kr\u00e1tenie tuzemsk\u00e9ho stravn\u00e9ho<\/h3>\n<p>Pokia\u013e zamestnanec dostane na pracovnej ceste <strong>bezplatne jedlo<\/strong>, napr. v r\u00e1mci uhraden\u00e9ho ubytovania, stravn\u00e9 <strong>sa kr\u00e1ti o\u00a0vypo\u010d\u00edtan\u00fa nomin\u00e1lnu hodnotu<\/strong>, ktor\u00e1 sa vypo\u010d\u00edta zo\u00a0stravn\u00e9ho pre\u00a0\u010dasov\u00e9 p\u00e1smo nad 18\u00a0hod\u00edn.<\/p>\n<ul>\n<li>za bezplatne <strong>zabezpe\u010den\u00e9 ra\u0148ajky o\u00a025\u2005%, \u010di\u017ee o<\/strong><strong>\u00a03,425\u00a0\u20ac<\/strong> (13,70\u00a0\u20ac x 25\u00a0% = 3,425\u00a0\u20ac)<\/li>\n<li>za bezplatne <strong>zabezpe\u010den\u00fd obed o\u00a040\u2005%, \u010di\u017ee <\/strong><strong>o\u00a0 5,48\u00a0\u20ac<\/strong> (13,70\u00a0\u20ac x 40\u00a0% = 5,48\u00a0\u20ac) a<\/li>\n<li>za bezplatne <strong>zabezpe\u010den\u00fa ve\u010deru o\u00a035\u2005%, \u010di\u017ee <\/strong><strong>o\u00a04,795\u00a0\u20ac<\/strong> (13,70\u00a0\u20ac x 35\u00a0% =\u00a04,795\u00a0\u20ac).<\/li>\n<\/ul>\n<p>Stravn\u00e9 sa v\u00a0pr\u00edpade bezplatne zabezpe\u010den\u00e9ho jedla nekr\u00e1ti, <strong>ak zamestnanec stravovanie nemohol vyu\u017ei\u0165 z\u00a0nejak\u00fdch v\u00e1\u017enych a\u00a0opodstatnen\u00fdch d\u00f4vodov<\/strong>, ktor\u00e9 nezavinil (napr. plnenie \u00faloh zamestn\u00e1vate\u013ea \u00a0\u010dase pod\u00e1vania bezplatn\u00e9ho stravovania a\u00a0pod).<\/p>\n<h3>Ako sa stravn\u00e9 vypl\u00e1ca<\/h3>\n<p>Stravn\u00e9 sa zamestnancom vypl\u00e1ca ako s\u00fa\u010das\u0165 mzdy \u010di odmeny. <strong>Nedan\u00ed sa a je osloboden\u00e9 od platieb do Soci\u00e1lnej pois\u0165ovne a\u00a0zdravotn\u00fdch pois\u0165ovn\u00ed<\/strong>, nako\u013eko o\u00a0ide o\u00a0n\u00e1hradu, nie pr\u00edjem zamestnanca. Zamestn\u00e1vate\u013e poskytuje na preddavok na tuzemsk\u00fa pracovn\u00fa cestu len na \u017eiados\u0165 zamestnanca.<\/p>\n<h2>Kedy vznik\u00e1 n\u00e1rok na stravn\u00e9 pri zahrani\u010dnej pracovnej ceste<\/h2>\n<p>Zahrani\u010dn\u00e9 stravn\u00e9 n\u00e1le\u017e\u00ed ka\u017ed\u00e9mu zamestnancovi, ktor\u00fd sa vyd\u00e1 na<strong> pracovn\u00fa cestu za hranice Slovenskej republiky<\/strong>. Tento typ di\u00e9t sa be\u017ene<strong> vypl\u00e1ca v cudzej mene<\/strong> a riadi sa konkr\u00e9tnymi sadzbami stravn\u00e9ho pre ka\u017ed\u00fd \u0161t\u00e1t zvl\u00e1\u0161\u0165, napr. stravn\u00e9 na de\u0148 pre Cyprus je 41\u20ac, pre Bulharsko 36\u20ac at\u010f.<\/p>\n<h3>Ako sa po\u010d\u00edta stravn\u00e9 na zahrani\u010dnej pracovnej ceste<\/h3>\n<p>Pre ka\u017ed\u00fa krajinu plat\u00ed pod\u013ea Opatrenia Ministerstva financi\u00ed SR in\u00e1 <strong>z\u00e1kladn\u00e1 sadzba stravn\u00e9ho<\/strong>.<\/p>\n<p>V\u00fd\u0161ka zahrani\u010dn\u00e9ho stravn\u00e9ho sa odv\u00edja od toho, ako dlho sa zamestnanec v zahrani\u010d\u00ed zdr\u017e\u00ed:<\/p>\n<ul>\n<li>do 6 hod\u00edn vr\u00e1tane,<\/li>\n<li>nad 6 hod\u00edn a\u017e 12 hod\u00edn a<\/li>\n<li>nad 12 hod\u00edn.<\/li>\n<\/ul>\n<p>Zamestnancovi patr\u00ed stravn\u00e9 vo\u00a0v\u00fd\u0161ke:<\/p>\n<ul>\n<li>z\u00e1kladnej sadzby stravn\u00e9ho, ak zahrani\u010dn\u00e1 pracovn\u00e1 cesta mimo \u00fazemia SR trvala v\u00a0r\u00e1mci kalend\u00e1rneho d\u0148a nad 12 hod\u00edn,<\/li>\n<li>50 % zo\u00a0z\u00e1kladnej sadzby stravn\u00e9ho, ak zahrani\u010dn\u00e1 pracovn\u00e1 cesta mimo \u00fazemia SR trvala v\u00a0r\u00e1mci kalend\u00e1rneho d\u0148a od\u00a06 hod\u00edn do\u00a012 hod\u00edn vr\u00e1tane,<\/li>\n<li>25 % zo\u00a0z\u00e1kladnej sadzby stravn\u00e9ho, ak zahrani\u010dn\u00e1 pracovn\u00e1 cesta mimo \u00fazemia SR trvala v\u00a0r\u00e1mci kalend\u00e1rneho d\u0148a do\u00a06 hod\u00edn vr\u00e1tane.<\/li>\n<\/ul>\n<p>Ak v\u00a0r\u00e1mci jedn\u00e9ho kalend\u00e1rneho d\u0148a zamestnanec vykon\u00e1 nieko\u013eko zahrani\u010dn\u00fdch pracovn\u00fdch ciest, n\u00e1rok na\u00a0stravn\u00e9 sa posudzuje za ka\u017ed\u00fa pracovn\u00fa cestu samostatne. (\u00a7 13 z\u00e1kona \u010d. 283\/2002 Z. z. o\u00a0cestovn\u00fdch n\u00e1hrad\u00e1ch)<\/p>\n<p>Pri ka\u017edej zahrani\u010dnej pracovnej ceste m\u00e1 zamestnanec n\u00e1rok na\u00a0stravn\u00e9 <strong>v eur\u00e1ch alebo v\u00a0cudzej mene<\/strong> bez oh\u013eadu na\u00a0d\u013a\u017eku jej trvania. (\u00a7 16 z\u00e1kona \u010d. 283\/2002 Z. z. o\u00a0cestovn\u00fdch n\u00e1hrad\u00e1ch).<\/p>\n<p>Zamestn\u00e1vate\u013e poskytne preddavok zamestnancovi v\u00a0mene krajiny, do ktorej je zamestnanec vyslan\u00fd. Ak zamestnanec cestuje na pracovn\u00fa cestu do \u010ceskej republiky, zamestn\u00e1vate\u013e je povinn\u00fd poskytn\u00fa\u0165 mu preddavok v\u00a0\u010desk\u00fdch korun\u00e1ch. Je v\u0161ak mo\u017en\u00e9 sa so zamestnancom dohodn\u00fa\u0165 na poskytnut\u00ed preddavku aj v\u00a0mene euro.<\/p>\n<p>Okrem preddavku v\u00a0hotovosti, m\u00f4\u017ee zamestn\u00e1vate\u013e vyu\u017ei\u0165 aj in\u00e9 sp\u00f4soby poskytnutia preddavku, ako je napr. zapo\u017ei\u010danie platobnej karty zamestn\u00e1vate\u013ea alebo prevod na \u00fa\u010det zamestnanca.<\/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\/12640\">\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\/12640\">\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>Kr\u00e1tenie stravn\u00e9ho na zahrani\u010dnej pracovnej ceste<\/h3>\n<p>Stravn\u00e9 sa kr\u00e1ti o\u00a0vypo\u010d\u00edtan\u00fa nomin\u00e1lnu hodnotu, ktor\u00e1 sa vypo\u010d\u00edta zo\u00a0stravn\u00e9ho pre\u00a0\u010dasov\u00e9 p\u00e1smo nad 12 hod\u00edn.<\/p>\n<ul>\n<li>Za bezplatne zabezpe\u010den\u00e9 ra\u0148ajky o\u00a025\u2005%.<\/li>\n<li>Za bezplatne zabezpe\u010den\u00fd obed o\u00a040\u2005% .<\/li>\n<li>Za bezplatne zabezpe\u010den\u00fa ve\u010deru o\u00a035\u2005%.<\/li>\n<\/ul>\n<h3>Vyplatenie stravn\u00e9ho v\u00a0zahrani\u010dnej mene<\/h3>\n<p><strong>Pri prepo\u010dte n\u00e1roku na stravn\u00e9 v\u00a0zahrani\u010dnej mene sa zamestn\u00e1vate\u013e riadi pod\u013ea \u00a7 36 ods. 6 z\u00e1kona o\u00a0cestovn\u00fdch n\u00e1hrad\u00e1ch<\/strong>. V\u00a0pr\u00edpade, ak zamestnanec \u00a0po\u017eaduje, aby mu bolo vy\u00fa\u010dtovan\u00e9 stravn\u00e9 v\u00a0eur\u00e1ch, pri prepo\u010dte z\u00a0CZK na eur\u00e1 sa pou\u017eije referen\u010dn\u00fd v\u00fdmenn\u00fd <strong>kurz<\/strong> ur\u010den\u00fd a\u00a0vyhl\u00e1sen\u00fd Eur\u00f3pskou centr\u00e1lnou bankou alebo NBS, ktor\u00fd je <strong>platn\u00fd k\u00a0prv\u00e9mu d\u0148u v\u00a0mesiaci, v\u00a0ktorom sa zahrani\u010dn\u00e1 pracovn\u00e1 cesta<\/strong> <strong>za\u010dala, <\/strong>napr. pracovn\u00e1 cesta v\u00a0\u010cech\u00e1ch trvala od 10.5.2022 do 12.5.2022, pri prepo\u010dte stravn\u00e9ho z\u00a0CZK na EUR sa pou\u017eije kurz platn\u00fd k\u00a01.5.2022).<\/p>\n<p>Pri v\u00fdpo\u010dte zahrani\u010dn\u00e9ho aj tuzemsk\u00e9ho stravn\u00e9ho v\u00e1m pom\u00f4\u017ee \u00fa\u010dtovn\u00fd syst\u00e9m Money S3 a <a href=\"https:\/\/www.money.sk\/vlastnosti\/kniha-jazd-s3\/\">software na evidenciu knihy j\u00e1zd a cestovn\u00fdch n\u00e1hrad<\/a>.<\/p>\n<p>Vysk\u00fa\u0161ajte si <a href=\"https:\/\/www.money.sk\/cennik-s3\/vyskusat-money-s3\/\">\u00fa\u010detn\u00ed program zdarma<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Stravn\u00e9 je druh cestovnej n\u00e1hrady Stravn\u00e9, hovorovo naz\u00fdvan\u00e9 aj di\u00e9ty, sl\u00fa\u017ei zamestnancom ako n\u00e1hrada v\u00fddavkov na stravovanie na slu\u017eobn\u00fdch cest\u00e1ch. Poskytovanie stravn\u00e9ho upravuj\u00fa: Z\u00e1kon \u010d. &#8230;<\/p>\n","protected":false},"author":2,"featured_media":12641,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[17,18],"tags":[275,571,573,572],"class_list":["post-12640","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-mzdy-a-personalistika","category-odmenovanie","tag-stravne","tag-tuzemske","tag-vypocet","tag-zahranicne"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12640","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=12640"}],"version-history":[{"count":1,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12640\/revisions"}],"predecessor-version":[{"id":12642,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12640\/revisions\/12642"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/12641"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=12640"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=12640"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=12640"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}