{"id":13931,"date":"2023-08-14T08:00:00","date_gmt":"2023-08-14T06:00:00","guid":{"rendered":"https:\/\/www.money.sk\/novinky-a-tipy\/?p=13931"},"modified":"2023-08-04T12:00:45","modified_gmt":"2023-08-04T10:00:45","slug":"nove-sumy-stravneho-platne-od-1-juna-2023-detaily-a-dopad-na-zamestnavatelov","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/mzdy-a-personalistika\/nove-sumy-stravneho-platne-od-1-juna-2023-detaily-a-dopad-na-zamestnavatelov\/","title":{"rendered":"Nov\u00e9 sumy stravn\u00e9ho platn\u00e9 od 1. j\u00fana 2023: Detaily a dopad na zamestn\u00e1vate\u013eov"},"content":{"rendered":"<h2>Sumy stravn\u00e9ho platn\u00e9 od 1. j\u00fana 2023<\/h2>\n<p><strong>Sumy stravn\u00e9ho platn\u00e9 od 1. j\u00fana 2023 pre \u010dasov\u00e9 p\u00e1sma s\u00fa:<\/strong><\/p>\n<ul>\n<li>7,30 eura pre \u010dasov\u00e9 p\u00e1smo 5 a\u017e 12 hod\u00edn (do 31. m\u00e1ja to bolo 6,80 eura),<\/li>\n<li>10,90 eura pre \u010dasov\u00e9 p\u00e1smo nad 12 hod\u00edn a\u017e 18 hod\u00edn (do 31. m\u00e1ja to bolo 10,10 eura),<\/li>\n<li>16,40 eura pre \u010dasov\u00e9 p\u00e1smo nad 18 hod\u00edn (do 31. m\u00e1ja to bolo 15,30 eura).<\/li>\n<\/ul>\n<p>Vy\u0161\u0161ie uveden\u00e9 sumy prim\u00e1rne ovplyv\u0148uj\u00fa stravn\u00e9 poskytovan\u00e9 zamestn\u00e1vate\u013eom zamestnancovi <strong>za ka\u017ed\u00fd kalend\u00e1rny de\u0148 <\/strong><strong>tuzemskej pracovnej cesty<\/strong> na Slovensku za podmienok ustanoven\u00fdch z\u00e1konom \u010d. 283\/2002 Z. z. o cestovn\u00fdch n\u00e1hrad\u00e1ch v znen\u00ed neskor\u0161\u00edch predpisov. Suma stravn\u00e9ho je ustanoven\u00e1 v z\u00e1vislosti od \u010dasu trvania pracovnej cesty v kalend\u00e1rnom dni, pri\u010dom \u010das trvania pracovnej cesty je rozdelen\u00fd na tri \u010dasov\u00e9 p\u00e1sma.<\/p>\n<p>Av\u0161ak suma stravn\u00e9ho 7,30 eura pre pracovn\u00e9 cesty trvaj\u00face v \u010dasovom p\u00e1sme 5 a\u017e 12 hod\u00edn m\u00e1 z\u00e1sadn\u00fd vplyv na v\u00fd\u0161ku <strong>pr\u00edspevku zamestn\u00e1vate\u013ea na stravovanie zamestnanca<\/strong>, resp. na v\u00fd\u0161ku finan\u010dn\u00e9ho pr\u00edspevku na stravovanie zamestnanca. Pr\u00e1ve o tom, ako sa tieto sumy od 1. j\u00fana 2023 zmenia, bude tento \u010dl\u00e1nok. Pre \u00faplnos\u0165 e\u0161te pripom\u00edname, \u017ee zamestnanec m\u00e1 n\u00e1rok na zabezpe\u010denie stravovania, resp. finan\u010dn\u00fd pr\u00edspevok na stravovanie len vtedy, ak v r\u00e1mci pracovnej zmeny <strong>vykon\u00e1val pr\u00e1cu viac ako \u0161tyri hodiny<\/strong>. Zamestn\u00e1vate\u013e m\u00e1 t\u00fato povinnos\u0165 len vo vz\u0165ahu k zamestnancom pracuj\u00facim na <a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/mzdy-a-personalistika\/vznik-pracovneho-pomeru-a-nalezitosti-pracovnej-zmluvy\/\">z\u00e1klade pracovn\u00e9ho pomeru<\/a> (pracovnej zmluvy). Dohod\u00e1rom nie je povinn\u00fd prispieva\u0165 na stravovanie, ale m\u00f4\u017ee tak urobi\u0165 dobrovo\u013ene.<\/p>\n<div class=\"info-box\">\n<span class=\"fa fa-info\" aria-hidden=\"true\">&nbsp;<\/span>S v\u00fdpo\u010dtom stravn\u00e9ho v\u00e1m pom\u00f4\u017ee modul <a href=\"https:\/\/www.money.sk\/vlastnosti\/mzdy-a-personalistika-s3\/\">Mzdy a Personalistika<\/a> priamo v \u00fa\u010dtovnom programe Money S3. Modul si m\u00f4\u017eete vysk\u00fa\u0161a\u0165 v <a href=\"https:\/\/www.money.sk\/cennik-s3\/vyskusat-money-s3\/\">\u00fa\u010dtovnom softv\u00e9ri zadarmo<\/a>.<\/p>\n<\/div>\n<h2>Pr\u00edspevok na stravovanie, ak zamestn\u00e1vate\u013e poskytuje jedlo<\/h2>\n<p>\u201eKlasickou\u201c mo\u017enos\u0165ou zamestn\u00e1vate\u013ea, ako si m\u00f4\u017ee splni\u0165 svoju povinnos\u0165 zabezpe\u010di\u0165 pre zamestnanca stravovanie, je <strong>poskytnutie hotov\u00e9ho jedla<\/strong>. M\u00f4\u017ee to by\u0165 vo vlastnom stravovacom zariaden\u00ed alebo v stravovacom zariaden\u00ed in\u00e9ho zamestn\u00e1vate\u013ea. Ak zamestnanec dostane od zamestn\u00e1vate\u013ea hotov\u00fd obed, tak zamestn\u00e1vate\u013e je povinn\u00fd na\u0148 prispie\u0165 v sume najmenej 55 % ceny jedla, najviac v\u0161ak <strong>na ka\u017ed\u00e9 jedlo do sumy 55 % stravn\u00e9ho<\/strong> poskytovan\u00e9ho pri pracovnej ceste v trvan\u00ed 5 a\u017e 12 hod\u00edn. Pr\u00edspevok zamestn\u00e1vate\u013ea sa zaokr\u00fah\u013euje na najbli\u017e\u0161\u00ed eurocent nahor.<\/p>\n<p>Vych\u00e1dzaj\u00fac z novej sumy stravn\u00e9ho 7,30 eura pre \u010dasov\u00e9 p\u00e1smo 5 a\u017e 12 hod\u00edn je pr\u00edspevok zamestn\u00e1vate\u013ea <strong>od 1. j\u00fana 2023 na ka\u017ed\u00e9 jedlo maxim\u00e1lne 4,02 eura<\/strong>. Ak by sme si to mali predstavi\u0165 na konkr\u00e9tnych \u010d\u00edslach, ak je cena jedla 7 eur, tak zamestn\u00e1vate\u013e na\u0148 mus\u00ed prispie\u0165 najmenej sumou 3,85 eura, ale ak sa tak rozhodne, m\u00f4\u017ee a\u017e sumou 4,02 eura.<\/p>\n<h2>Pr\u00edspevok na stravovanie, ak zamestn\u00e1vate\u013e poskytuje stravn\u00e9 l\u00edstky<\/h2>\n<p>Ob\u013e\u00faben\u00fdm sp\u00f4sobom zabezpe\u010denia stravovanie pre zamestnancov je e\u0161te st\u00e1le aj poskytovanie <strong>stravn\u00fdch l\u00edstkov<\/strong> alebo inak povedan\u00e9 gastrol\u00edstkov \u010di stravovac\u00edch pouk\u00e1\u017eok, aj ke\u010f u\u017e len v elektronickej podobe. V tomto pr\u00edpade pod\u013ea <a href=\"https:\/\/www.slov-lex.sk\/pravne-predpisy\/SK\/ZZ\/2001\/311\/#paragraf-152.odsek-4\" target=\"_blank\" rel=\"noopener\">\u00a7 152 ods. 4 z\u00e1kona<\/a> \u010d. 311\/2001 Z. z. Z\u00e1konn\u00edk pr\u00e1ce v znen\u00ed neskor\u0161\u00edch predpisov (\u010falej len \u201eZ\u00e1konn\u00edk pr\u00e1ce\u201c) mus\u00ed by\u0165 hodnota stravovacej pouk\u00e1\u017eky najmenej 75 % stravn\u00e9ho poskytovan\u00e9ho pri pracovnej ceste v trvan\u00ed 5 a\u017e 12 hod\u00edn. To znamen\u00e1, \u017ee na zabezpe\u010denie stravovania po\u010dn\u00fac 1. j\u00fanom 2023 mus\u00ed zamestn\u00e1vate\u013e da\u0165 zamestnancovi <strong>stravn\u00fd l\u00edstok v hodnote najmenej 5,48 eura<\/strong>. Jeho maxim\u00e1lna hodnota nie je ustanoven\u00e1.<\/p>\n<p>Je v\u0161ak ustanoven\u00e9 to, \u017ee na stravn\u00fd l\u00edstok je zamestn\u00e1vate\u013e povinn\u00fd prispie\u0165 v sume najmenej 55 % jeho hodnoty, najviac v\u0161ak na ka\u017ed\u00fd stravn\u00fd l\u00edstok do sumy 55 % stravn\u00e9ho poskytovan\u00e9ho pri pracovnej ceste v trvan\u00ed 5 a\u017e 12 hod\u00edn, \u010di\u017ee od 1. j\u00fana 2023 <strong>maxim\u00e1lne sumou 4,02 eura<\/strong>.<\/p>\n<p>Ak sa zamestn\u00e1vate\u013e rozhodne po\u010dn\u00fac 1. j\u00fanom 2023 da\u0165 zamestnancovi stravn\u00fd l\u00edstok v minim\u00e1lnej hodnote 5,48 eura, bude m\u00f4c\u0165 na\u0148 prispie\u0165 sumou v rozmedz\u00ed od 3,02 eura (55 % z 5,48 eura) a\u017e 4,02 eura. Mnoh\u00fdch zamestn\u00e1vate\u013eov v\u0161ak zauj\u00edma ot\u00e1zka, <strong>ak\u00fa maxim\u00e1lnu hodnotu m\u00f4\u017ee ma\u0165 gastrol\u00edstok, aby e\u0161te cel\u00e1 suma ich z\u00e1konn\u00e9ho pr\u00edspevku bola da\u0148ov\u00fdm v\u00fddavkom<\/strong>. Je to gastrol\u00edstok s hodnotou 7,30 eura, pri ktorom 55 % pr\u00edspevku zamestn\u00e1vate\u013ea zodpoved\u00e1 maxim\u00e1lnej sume pr\u00edspevku zamestn\u00e1vate\u013ea 4,02 eura na gastrol\u00edstok.<\/p>\n<h2>Suma finan\u010dn\u00e9ho pr\u00edspevku na stravovanie od 1. j\u00fana 2023<\/h2>\n<p>Poskytovanie finan\u010dn\u00e9ho pr\u00edspevku na stravovanie prich\u00e1dza ako mo\u017enos\u0165 na rad vtedy, ke\u010f zamestn\u00e1vate\u013e <strong>nezabezpe\u010duje zamestnancom stravovanie<\/strong> vo vlastnom stravovacom zariaden\u00ed alebo v stravovacom zariaden\u00ed in\u00e9ho zamestn\u00e1vate\u013ea. In\u00fdmi slovami povedan\u00e9, finan\u010dn\u00fd pr\u00edspevok na stravovanie je mo\u017en\u00e9 pou\u017ei\u0165 len tam, kde zamestnanec od zamestn\u00e1vate\u013ea nedost\u00e1va jedlo (okrem toho existuj\u00fa aj osobitn\u00e9 v\u00fdnimky z tohto pravidla). Vtedy m\u00e1 ma\u0165 zamestnanec na v\u00fdber <strong>medzi stravn\u00fdm l\u00edstkom a finan\u010dn\u00fdm pr\u00edspevkom na stravovanie<\/strong>. Z h\u013eadiska \u010dist\u00e9ho finan\u010dn\u00e9ho dopadu musia by\u0165 obe mo\u017enosti pre zamestnanca rovnocenn\u00e9.<\/p>\n<p>Zamestn\u00e1vate\u013e toti\u017eto pod\u013ea <a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/podnikanie\/zakonnik-prace-co-v-nom-najdete-a-preco-je-dobre-ho-mat-po-ruke\/\">Z\u00e1konn\u00edka pr\u00e1ce<\/a> mus\u00ed zamestnancovi poskytova\u0165 finan\u010dn\u00fd pr\u00edspevok na stravovanie v takej <strong>sume, akou prispieva na stravovanie zamestnancom so stravn\u00fdmi l\u00edstkami<\/strong>. To znamen\u00e1, \u017ee v\u00fd\u0161ka finan\u010dn\u00e9ho pr\u00edspevku na stravovanie od 1. j\u00fana 2023 je najmenej 3,02 eura (55 % minim\u00e1lnej hodnoty stravovacej pouk\u00e1\u017eky) a najviac 4,02 eura (55 % stravn\u00e9ho poskytovan\u00e9ho pri pracovnej ceste v trvan\u00ed 5 a\u017e 12 hod\u00edn). Ak u zamestn\u00e1vate\u013ea nikto nepober\u00e1 stravn\u00e9 l\u00edstky, tak sa pri ur\u010dovan\u00ed v\u00fd\u0161ky finan\u010dn\u00e9ho pr\u00edspevku na stravovanie logicky nem\u00f4\u017ee vych\u00e1dza\u0165 z v\u00fd\u0161ky pr\u00edspevku zamestn\u00e1vate\u013ea na stravn\u00fd l\u00edstok. V tomto pr\u00edpade zamestn\u00e1vate\u013e ur\u010d\u00ed v\u00fd\u0161ku finan\u010dn\u00e9ho pr\u00edspevku na stravovanie v rozmedz\u00ed od 3,02 eura do 4,02 eura.<\/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\/13931\">\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\/13931\">\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>Ako m\u00f4\u017ee zamestn\u00e1vate\u013e prispieva\u0165 aj nad z\u00e1konn\u00fd limit<\/h2>\n<p>\u017diadny predpis nezakazuje zamestn\u00e1vate\u013eovi to, aby v z\u00e1vislosti od sp\u00f4sobu zabezpe\u010denia stravovania prispieval zamestnancovi na hotov\u00e9 jedlo, stravn\u00fd l\u00edstok alebo mu poskytoval finan\u010dn\u00fd pr\u00edspevok na stravovanie vo v\u00fd\u0161ke vy\u0161\u0161ej ako je maximum pod\u013ea Z\u00e1konn\u00edka pr\u00e1ce. Z poh\u013eadu zamestn\u00e1vate\u013ea aj zamestnanca je d\u00f4le\u017eit\u00fd potom zdroj pe\u0148az\u00ed pou\u017eit\u00fdch na tento pr\u00edspevok.<\/p>\n<p>Ak bude zamestn\u00e1vate\u013e poskytova\u0165<strong> pr\u00edspevky na stravovanie nad limit zo soci\u00e1lneho fondu<\/strong>, p\u00f4jde nepriamo o da\u0148ov\u00fd v\u00fddavok zamestn\u00e1vate\u013ea (tvorba soci\u00e1lneho fondu bola da\u0148ov\u00fdm v\u00fddavkom). Z poh\u013eadu zamestnanca p\u00f4jde o pr\u00edjem, ktor\u00fd je osloboden\u00fd od dane z pr\u00edjmov.<\/p>\n<p>Ak bude zamestn\u00e1vate\u013e poskytova\u0165 <strong>pr\u00edspevky na stravovanie nad limit z vlastn\u00fdch prostriedkov<\/strong> ako zamestnaneck\u00fd benefit, p\u00f4jde z poh\u013eadu zamestnanca o zdanite\u013en\u00fd pr\u00edjem, ktor\u00fd sa mu zdan\u00ed. Z poh\u013eadu zamestn\u00e1vate\u013ea z\u00e1le\u017e\u00ed na tom, \u010di tento zamestnaneck\u00fd benefit bol dohodnut\u00fd so zamestnancom v pracovnej zmluve, v kolekt\u00edvnej zmluve alebo je poskytovan\u00fd pod\u013ea intern\u00e9ho predpisu zamestn\u00e1vate\u013ea. Ak \u00e1no, tak p\u00f4jde u zamestn\u00e1vate\u013ea o da\u0148ov\u00fd v\u00fddavok. V opa\u010dnom pr\u00edpade nemo\u017eno tento zamestnaneck\u00fd benefit pova\u017eova\u0165 za da\u0148ov\u00fd v\u00fddavok.<\/p>\n<h2>Pr\u00edklad na pr\u00edspevky na stravovanie<\/h2>\n<p><em>Zamestn\u00e1vate\u013e poskytuje od 1. j\u00fana 2023 prvej \u010dasti zamestnancov stravn\u00e9 l\u00edstky (v elektronickej podobe) v hodnote 6 eur. Z tejto sumy prispieva zamestn\u00e1vate\u013e zamestnancovi sumou 3,30 eura (55 % z hodnoty stravn\u00e9ho l\u00edstku ako z\u00e1konn\u00e9 minimum), 0,50 eura tvor\u00ed pr\u00edspevok zamestn\u00e1vate\u013ea zo soci\u00e1lneho fondu a 0,20 eura tvor\u00ed pr\u00edspevok zamestn\u00e1vate\u013ea z jeho vlastn\u00fdch prostriedkov ako zamestnaneck\u00fd benefit dohodnut\u00fd v pracovnej zmluve. Zvy\u0161n\u00e9 2 eur\u00e1 z hodnoty stravn\u00e9ho l\u00edstku si plat\u00ed s\u00e1m zamestnanec. Suma 4 eur\u00e1 (3,30 eura + 0,50 eura + 0,20 eura) je da\u0148ov\u00fdm v\u00fddavkom zamestn\u00e1vate\u013ea. Z poh\u013eadu zamestnanca je suma z\u00e1konn\u00e9ho pr\u00edspevku zamestn\u00e1vate\u013ea a pr\u00edspevku zamestn\u00e1vate\u013ea zo soci\u00e1lneho fondu spolu vo v\u00fd\u0161ke 3,80 eura pr\u00edjmom osloboden\u00fdm od dane z pr\u00edjmov. Pr\u00edspevok zamestn\u00e1vate\u013ea 0,20 eura poskytovan\u00fd z jeho vlastn\u00fdch finan\u010dn\u00fdch prostriedkov v\u0161ak bude zamestnancovi zdanen\u00fd podobne ako mzda.<\/em><\/p>\n<p><em>Druh\u00e1 \u010das\u0165 zamestnancov, ktor\u00e1 sa namiesto stravn\u00fdch l\u00edstkov rozhodla pre finan\u010dn\u00fd pr\u00edspevok na stravovanie, dostane v \u010distom od zamestn\u00e1vate\u013ea 3,80 eura. Bude zah\u0155\u0148a\u0165 sumu 3,30 eura, akou prispieva zamestn\u00e1vate\u013e na stravovanie zamestnancom so stravn\u00fdmi l\u00edstkami, a pr\u00edspevok zamestn\u00e1vate\u013ea zo soci\u00e1lneho fondu v sume 0,50 eura. Pr\u00edspevok zamestn\u00e1vate\u013ea 0,20 eura poskytovan\u00fd z jeho vlastn\u00fdch prostriedkov ako zamestnaneck\u00fd benefit dohodnut\u00fd v pracovnej zmluve bude zamestnancovi zdanen\u00fd ako mzda a zamestnanec tak z neho obdr\u017e\u00ed a\u017e \u010dist\u00fd pr\u00edjem. Da\u0148ov\u00fdm v\u00fddavkom zamestn\u00e1vate\u013ea bude cel\u00e1 suma 4 eur\u00e1 (3,30 eura + 0,50 eura + 0,20 eura).<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Sumy stravn\u00e9ho platn\u00e9 od 1. j\u00fana 2023 Sumy stravn\u00e9ho platn\u00e9 od 1. j\u00fana 2023 pre \u010dasov\u00e9 p\u00e1sma s\u00fa: 7,30 eura pre \u010dasov\u00e9 p\u00e1smo 5 a\u017e &#8230;<\/p>\n","protected":false},"author":2,"featured_media":13932,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[17],"tags":[1034,394,816],"class_list":["post-13931","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-mzdy-a-personalistika","tag-cestovne","tag-cestovne-nahrady","tag-pracovne-cesty"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/13931","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=13931"}],"version-history":[{"count":3,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/13931\/revisions"}],"predecessor-version":[{"id":13935,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/13931\/revisions\/13935"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/13932"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=13931"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=13931"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=13931"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}