{"id":14238,"date":"2024-01-10T09:07:29","date_gmt":"2024-01-10T08:07:29","guid":{"rendered":"https:\/\/www.money.sk\/novinky-a-tipy\/?p=14238"},"modified":"2024-01-15T15:55:49","modified_gmt":"2024-01-15T14:55:49","slug":"zvysene-sumy-stravneho-platne-od-1-oktobra-2023","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/mzdy-a-personalistika\/zvysene-sumy-stravneho-platne-od-1-oktobra-2023\/","title":{"rendered":"Zv\u00fd\u0161en\u00e9 sumy stravn\u00e9ho platn\u00e9 od 1. okt\u00f3bra 2023"},"content":{"rendered":"<h2>Nov\u00e9 sumy stravn\u00e9ho platn\u00e9 od 1. okt\u00f3bra 2023<\/h2>\n<p>Ministerstvo pr\u00e1ce, soci\u00e1lnych vec\u00ed a rodiny Slovenskej republiky vydalo opatrenie \u010d. 368\/2023 Z. z. o sum\u00e1ch stravn\u00e9ho, ktor\u00fdm sa sumy stravn\u00e9ho zvy\u0161uj\u00fa. K vydaniu tak\u00e9hoto opatrenia doch\u00e1dza zjednodu\u0161ene povedan\u00e9 v\u017edy vtedy, ak sa pod\u013ea \u00fadajov \u0160tatistick\u00e9ho \u00faradu Slovenskej republiky <strong>ceny jed\u00e1l a nealkoholick\u00fdch n\u00e1pojov v re\u0161taura\u010dnom stravovan\u00ed od posledn\u00e9ho zv\u00fd\u0161enia s\u00fam stravn\u00e9ho zv\u00fd\u0161ia aspo\u0148 o 5 %<\/strong>. T\u00e1to podmienka bola splnen\u00e1 a tak sa o pr\u00edslu\u0161n\u00e9 percento sumy stravn\u00e9ho s \u00fa\u010dinnos\u0165ou od 1. okt\u00f3bra 2023 zvy\u0161uj\u00fa a zaokr\u00fah\u013euj\u00fa na desa\u0165 eurocentov nahor.<\/p>\n<p>Nov\u00e9 <strong>sumy stravn\u00e9ho platn\u00e9 od 1. okt\u00f3bra 2023<\/strong> a tie, ktor\u00e9 boli platn\u00e9 od 1. j\u00fana 2023 do 30. septembra 2023, pre jednotliv\u00e9 \u010dasov\u00e9 p\u00e1sma uv\u00e1dzame v nasleduj\u00facej tabu\u013eke.<\/p>\n<table class=\"table table-zebra\" width=\"643\">\n<tbody>\n<tr>\n<td width=\"214\"><strong>\u010casov\u00e9 p\u00e1smo<\/strong><\/td>\n<td width=\"214\"><strong>Nov\u00e9 sumy stravn\u00e9ho platn\u00e9 od 1. okt\u00f3bra 2023<\/strong><\/td>\n<td width=\"214\"><strong>Star\u00e9 sumy stravn\u00e9ho platn\u00e9 od 1. j\u00fana 2023 do 30. septembra 2023<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"214\">5 a\u017e 12 hod\u00edn<\/td>\n<td width=\"214\">7,80 eura<\/td>\n<td width=\"214\">7,30 eura<\/td>\n<\/tr>\n<tr>\n<td width=\"214\">nad 12 hod\u00edn a\u017e 18 hod\u00edn<\/td>\n<td width=\"214\">11,60 eura<\/td>\n<td width=\"214\">10,90 eura<\/td>\n<\/tr>\n<tr>\n<td width=\"214\">nad 18 hod\u00edn<\/td>\n<td width=\"214\">17,40 eura<\/td>\n<td width=\"214\">16,40 eura<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>Zv\u00fd\u0161enie cestovn\u00fdch n\u00e1hrad vplyvom zv\u00fd\u0161en\u00fdch s\u00fam stravn\u00e9ho<\/h2>\n<p>Nov\u00e9 sumy stravn\u00e9ho v prvom rade ovplyv\u0148uj\u00fa cestovn\u00e9 n\u00e1hrady zamestnancov vyslan\u00fdch na <strong>pracovn\u00fa cestu v r\u00e1mci \u00fazemia Slovenskej republiky<\/strong>. Stravn\u00e9 je spolu s cestovn\u00fdmi v\u00fddavkami, v\u00fddavkami na ubytovanie, potrebn\u00fdmi ved\u013eaj\u0161\u00edmi v\u00fddavkami a cestovn\u00fdmi v\u00fddavkami za cesty na n\u00e1v\u0161tevu rodiny jednou zo zlo\u017eiek cestovn\u00fdch n\u00e1hrad. V z\u00e1vislosti od \u010dasu trvania pracovnej cesty v kalend\u00e1rnom dni patr\u00ed zamestnancovi stravn\u00e9 vo v\u00fd\u0161ke pod\u013ea pr\u00edslu\u0161n\u00e9ho \u010dasov\u00e9ho p\u00e1sma.<\/p>\n<p>Z jednotliv\u00fdch \u010dasov\u00fdch p\u00e1siem vypl\u00fdva, \u017ee zamestnanec vyslan\u00fd na pracovn\u00fa cestu m\u00e1 n\u00e1rok na stravn\u00e9 len vtedy, ak \u010das trvania jeho pracovnej cesty je najmenej 5 hod\u00edn. Ak ale zamestn\u00e1vate\u013e vyslan\u00edm na <strong>pracovn\u00fa cestu, ktor\u00e1 trv\u00e1 menej ako 5 hod\u00edn, neumo\u017en\u00ed zamestnancovi stravova\u0165 sa<\/strong> zvy\u010dajn\u00fdm sp\u00f4sobom (napr\u00edklad sa obvykle stravuje v podnikovej jed\u00e1lni, ale v \u010dase obed\u0148aj\u0161ej prest\u00e1vky je \u201eodcestovan\u00fd\u201c pr\u00edli\u0161 \u010faleko), m\u00f4\u017ee mu poskytn\u00fa\u0165 stravn\u00e9 a\u017e do sumy stravn\u00e9ho ustanovenej pre \u010dasov\u00e9 p\u00e1smo 5 a\u017e 12 hod\u00edn alebo zabezpe\u010di\u0165 bezplatn\u00e9 stravovanie.<\/p>\n<p>Ak m\u00e1 zamestnanec na pracovnej ceste <strong>preuk\u00e1zane zabezpe\u010den\u00e9 bezplatn\u00e9 stravovanie<\/strong> v celom rozsahu, tak sa mu stravn\u00e9 neposkytuje. Ak \u010diasto\u010dne, stravn\u00e9 sa zni\u017euje o 25 % za bezplatne poskytnut\u00e9 ra\u0148ajky, o 40 % za bezplatne poskytnut\u00fd obed a o 35 % za bezplatne poskytnut\u00fa ve\u010deru z ustanovenej sumy stravn\u00e9ho pre \u010dasov\u00e9 p\u00e1smo nad 18 hod\u00edn (\u010di\u017ee od 1. okt\u00f3bra 2023 zo sumy stravn\u00e9ho 17,40 eura). Rovnak\u00fdm sp\u00f4sobom sa stravn\u00e9 zni\u017euje aj v pr\u00edpade, ak m\u00e1 zamestnanec na pracovnej ceste v r\u00e1mci ubytovac\u00edch slu\u017eieb preuk\u00e1zane poskytnut\u00e9 ra\u0148ajky. Vypo\u010d\u00edtan\u00e1 suma stravn\u00e9ho sa v tak\u00fdchto pr\u00edpadoch zaokr\u00fah\u013euje na eurocenty nahor.<\/p>\n<p>Z\u00e1kon \u010d. 283\/2002 Z. z. o cestovn\u00fdch n\u00e1hrad\u00e1ch v znen\u00ed neskor\u0161\u00edch predpisov osobitne upravuje <strong>podmienky poskytovania stravn\u00e9ho zamestnancom, ktor\u00fdm \u010dast\u00e1 zmena pracoviska vypl\u00fdva z osobitnej povahy povolania<\/strong> (napr\u00edklad obchodn\u00ed z\u00e1stupcovia, mont\u00e1\u017eni pracovn\u00edci, profesion\u00e1lni vodi\u010di). Je mo\u017en\u00e9 s nimi dokonca dohodn\u00fa\u0165 a\u017e o 5 % ni\u017e\u0161ie sumy stravn\u00e9ho.<\/p>\n<h2>Zv\u00fd\u0161en\u00e9 sumy stravn\u00e9ho zvy\u0161uj\u00fa pr\u00edspevok zamestn\u00e1vate\u013ea na stravovanie<\/h2>\n<p>Suma stravn\u00e9ho ustanoven\u00e1 pre \u010dasov\u00e9 p\u00e1smo 5 a\u017e 12 hod\u00edn vo v\u00fd\u0161ke 7,80 eura m\u00e1 z\u00e1sadn\u00fd vplyv aj na <strong>pr\u00edspevok zamestn\u00e1vate\u013ea na stravovanie zamestnancov<\/strong>. Zamestn\u00e1vate\u013e m\u00e1 povinnos\u0165 prispieva\u0165 na stravovanie len t\u00fdm zamestnancom, ktor\u00ed u neho pracuj\u00fa na z\u00e1klade pracovn\u00e9ho pomeru a z\u00e1rove\u0148 v r\u00e1mci pracovnej zmeny vykon\u00e1vaj\u00fa pr\u00e1cu viac ako \u0161tyri hodiny. Vo vz\u0165ahu k zamestnancom pracuj\u00facim na z\u00e1klade dohody o pr\u00e1ci vykon\u00e1vanej mimo pracovn\u00e9ho pomeru t\u00fato povinnos\u0165 nem\u00e1, ale m\u00f4\u017ee sa rozhodn\u00fa\u0165 im na stravovanie prispieva\u0165 dobrovo\u013ene.<\/p>\n<p>Zamestn\u00e1vate\u013e nie je povinn\u00fd prispieva\u0165 na stravovanie ani zamestnancom vyslan\u00fdm na pracovn\u00fa cestu (dostan\u00fa stravn\u00e9 ako s\u00fa\u010das\u0165 cestovn\u00fdch n\u00e1hrad). V\u00fdnimkou je pr\u00edpad, ak zamestnanec <strong>vyslan\u00fd na pracovn\u00fa cestu<\/strong> v tomto dni e\u0161te stihne na svojom pravidelnom pracovisku odpracova\u0165 viac ako \u0161tyri hodiny. Vtedy m\u00e1 n\u00e1rok aj na pr\u00edspevok na stravovanie.<\/p>\n<p><strong>V\u00fd\u0161ka pr\u00edspevku zamestn\u00e1vate\u013ea na stravovanie zamestnancov<\/strong> z\u00e1vis\u00ed od toho, ak\u00fdm sp\u00f4sobom zamestn\u00e1vate\u013e rie\u0161i ot\u00e1zku stravovania zamestnancov:<\/p>\n<ul>\n<li>poskytuje tepl\u00e9 hlavn\u00e9 jedlo vr\u00e1tane vhodn\u00e9ho n\u00e1poja vo vlastnom stravovacom zariaden\u00ed alebo v stravovacom zariaden\u00ed in\u00e9ho zamestn\u00e1vate\u013ea,<\/li>\n<li>nezabezpe\u010duje stravovanie vo vlastnom stravovacom zariaden\u00ed alebo v stravovacom zariaden\u00ed in\u00e9ho zamestn\u00e1vate\u013ea a zamestnanci si vybrali stravovacie pouk\u00e1\u017eky,<\/li>\n<li>nezabezpe\u010duje stravovanie vo vlastnom stravovacom zariaden\u00ed alebo v stravovacom zariaden\u00ed in\u00e9ho zamestn\u00e1vate\u013ea a zamestnanci si vybrali finan\u010dn\u00fd pr\u00edspevok na stravovanie.<\/li>\n<\/ul>\n<h2>Ak zamestn\u00e1vate\u013e poskytuje jedlo, jeho pr\u00edspevok bude maxim\u00e1lne 4,29 eura<\/h2>\n<p>Ak zamestn\u00e1vate\u013e poskytuje jedlo vo vlastnom stravovacom zariaden\u00ed alebo v stravovacom zariaden\u00ed in\u00e9ho zamestn\u00e1vate\u013ea, je povinn\u00fd na\u0148 prispieva\u0165<strong> v sume najmenej 55 % ceny jedla, najviac v\u0161ak na ka\u017ed\u00e9 jedlo do sumy 55 % stravn\u00e9ho poskytovan\u00e9ho pri pracovnej ceste <\/strong>v trvan\u00ed 5 a\u017e 12 hod\u00edn (zaokr\u00fahlenie na eurocenty nahor). Nad r\u00e1mec t\u00fdchto limitov m\u00f4\u017ee zamestn\u00e1vate\u013e zamestnancom na stravovanie prispieva\u0165 aj z prostriedkov soci\u00e1lneho fondu.<\/p>\n<p>Vzh\u013eadom na to, \u017ee od 1. okt\u00f3bra 2023 do\u0161lo k zv\u00fd\u0161eniu stravn\u00e9ho poskytovan\u00e9ho pri pracovnej ceste v trvan\u00ed 5 a\u017e 12 hod\u00edn na 7,80 eura, <strong>tak v d\u00f4sledku toho do\u0161lo aj k zv\u00fd\u0161eniu maxim\u00e1lneho pr\u00edspevku zamestn\u00e1vate\u013ea na ka\u017ed\u00e9 jedlo na sumu 4,29 eura<\/strong>. Napr\u00edklad ak m\u00e1 jedlo poskytovan\u00e9 zamestn\u00e1vate\u013eom cenu 7 eur, tak zamestn\u00e1vate\u013e na\u0148 prispieva sumou najmenej 3,85 eura. Svoj pr\u00edspevok ale m\u00f4\u017ee nav\u00fd\u0161i\u0165 a\u017e na sumu 4,29 eura, aby zn\u00ed\u017eil zamestnancom doplatok za toto jedlo.<\/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\/14238\">\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=\"N\">\r\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14238\">\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>Ak zamestn\u00e1vate\u013e poskytuje stravn\u00e9 l\u00edstky, ich hodnota bude minim\u00e1lne 5,85 eura<\/h2>\n<p>Pri zabezpe\u010dovan\u00ed stravovania zamestnancov prostredn\u00edctvom stravn\u00fdch l\u00edstkov, ktor\u00e9 m\u00f4\u017eu ma\u0165 len elektronick\u00fa podobu, je minim\u00e1lna hodnota stravovacej pouk\u00e1\u017eky ustanoven\u00e1 ako 75 % stravn\u00e9ho poskytovan\u00e9ho pri pracovnej ceste v trvan\u00ed 5 a\u017e 12 hod\u00edn, \u010do je 7,80 eura. Uveden\u00e9 znamen\u00e1, \u017ee <strong>od 1. okt\u00f3bra 2023 mus\u00ed ma\u0165 stravn\u00fd l\u00edstok hodnotu najmenej 5,85 eura<\/strong>.<\/p>\n<p>Aj na gastrol\u00edstok je zamestn\u00e1vate\u013e povinn\u00fd zamestnancovi prispieva\u0165. Najmenej v sume 55 % hodnoty stravn\u00e9ho l\u00edstku, najviac v\u0161ak do sumy 55 % stravn\u00e9ho poskytovan\u00e9ho pri pracovnej ceste v trvan\u00ed 5 a\u017e 12 hod\u00edn (zaokr\u00fahlenie na eurocenty nahor). Nad r\u00e1mec t\u00fdchto limitov m\u00f4\u017ee zamestn\u00e1vate\u013e zamestnancom na gastrol\u00edstky prispieva\u0165 aj z prostriedkov soci\u00e1lneho fondu.<strong> Zv\u00fd\u0161en\u00edm stravn\u00e9ho sa od 1. okt\u00f3bra 2023 zv\u00fd\u0161ili limity zamestn\u00e1vate\u013eovho pr\u00edspevku na stravn\u00fd l\u00edstok zamestnanca. <\/strong>Minim\u00e1lna v\u00fd\u0161ka pr\u00edspevku zamestn\u00e1vate\u013ea na stravn\u00fd l\u00edstok (vych\u00e1dzaj\u00fac z jeho minim\u00e1lnej hodnoty 5,85 eura) je 3,22 eura a maxim\u00e1lna 4,29 eura.<\/p>\n<p>Maxim\u00e1lna hodnota stravn\u00e9ho l\u00edstku, pri ktorej e\u0161te pr\u00edspevok zamestn\u00e1vate\u013ea nepresahuje jeho maxim\u00e1lnu mo\u017en\u00fa sumu, sa <strong>od 1. okt\u00f3bra 2023 zv\u00fd\u0161ila na 7,80 eura<\/strong>. Z tejto hodnoty stravovacej pouk\u00e1\u017eky vypo\u010d\u00edtan\u00fd 55 % pr\u00edspevok zamestn\u00e1vate\u013ea je presne 4,29 eura, \u010do je maxim\u00e1lna mo\u017en\u00e1 suma, ktorou na\u0148 m\u00f4\u017ee zamestn\u00e1vate\u013e prispie\u0165.<\/p>\n<h2>Ak zamestn\u00e1vate\u013e poskytuje finan\u010dn\u00fd pr\u00edspevok, jeho suma je najmenej 3,22 eura<\/h2>\n<p>Finan\u010dn\u00fd pr\u00edspevok na stravovanie prich\u00e1dza do \u00favahy vtedy, ak zamestn\u00e1vate\u013e nezabezpe\u010duje stravovanie poskytnut\u00edm jedla vo vlastnom stravovacom zariaden\u00ed alebo v stravovacom zariaden\u00ed in\u00e9ho zamestn\u00e1vate\u013ea. Vtedy <strong>m\u00e1 zamestnanec pr\u00e1vo v\u00fdberu medzi stravovacou pouk\u00e1\u017ekou a finan\u010dn\u00fdm pr\u00edspevkom na stravovanie a je n\u00edm viazan\u00fd<\/strong> po\u010das nasleduj\u00facich 12 mesiacov.<\/p>\n<p>Zamestn\u00e1vate\u013e poskytuje finan\u010dn\u00fd pr\u00edspevok na stravovanie v sume, ktorou prispieva na stravovanie zamestnancom, ktor\u00ed si vybrali stravn\u00e9 l\u00edstky. Ak \u017eiadny zamestnanci zamestn\u00e1vate\u013ea nepoberaj\u00fa stravn\u00e9 l\u00edstky, suma finan\u010dn\u00e9ho pr\u00edspevku na stravovanie je najmenej 55 % minim\u00e1lnej hodnoty stravn\u00e9ho l\u00edstku, najviac v\u0161ak 55 % stravn\u00e9ho poskytovan\u00e9ho pri pracovnej ceste v trvan\u00ed 5 a\u017e 12 hod\u00edn, \u010do je 7,80 eura. Z toho vypl\u00fdva, \u017ee <strong>suma finan\u010dn\u00e9ho pr\u00edspevku na stravovanie od 1. okt\u00f3bra 2023 je minim\u00e1lne 3,22 eura a maxim\u00e1lne 4,29 eura<\/strong>. Nad r\u00e1mec t\u00fdchto limitov m\u00f4\u017ee aj v tomto pr\u00edpade zamestn\u00e1vate\u013e poskytova\u0165 zamestnancom pr\u00edspevok zo soci\u00e1lneho fondu.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Nov\u00e9 sumy stravn\u00e9ho platn\u00e9 od 1. okt\u00f3bra 2023 Ministerstvo pr\u00e1ce, soci\u00e1lnych vec\u00ed a rodiny Slovenskej republiky vydalo opatrenie \u010d. 368\/2023 Z. z. o sum\u00e1ch stravn\u00e9ho, &#8230;<\/p>\n","protected":false},"author":33,"featured_media":14239,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[17,18],"tags":[394,816,275],"class_list":["post-14238","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-mzdy-a-personalistika","category-odmenovanie","tag-cestovne-nahrady","tag-pracovne-cesty","tag-stravne"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14238","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\/33"}],"replies":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=14238"}],"version-history":[{"count":3,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14238\/revisions"}],"predecessor-version":[{"id":14267,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14238\/revisions\/14267"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/14239"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=14238"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=14238"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=14238"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}