Nepen\u011b\u017en\u00ed benefity, kter\u00e9 jsou na stran\u011b zam\u011bstnance osvobozeny od dan\u011b z p\u0159\u00edjmu i od odvod\u016f zdravotn\u00edho a soci\u00e1ln\u00edho poji\u0161t\u011bn\u00ed, m\u011bly b\u00fdt p\u016fvodn\u011b \u00fapln\u011b zru\u0161eny. Od toho se upustilo, a m\u00edsto toho bude zaveden ro\u010dn\u00ed limit 50% pr\u016fm\u011brn\u00e9 mzdy, do kter\u00e9ho osvobozen\u00ed pro zam\u011bstnance trv\u00e1 (pro rok 2023 je pr\u016fm\u011brn\u00e1 mzda 43 967 K\u010d, K\u010d, polovina tedy 21 984 K\u010d). Jedn\u00e1 se p\u0159edev\u0161\u00edm o p\u0159\u00edsp\u011bvky na volno\u010dasov\u00e9 aktivity, poukazy do l\u00e9k\u00e1ren, knihy, p\u0159\u00edsp\u011bvek na rekreaci. Nad r\u00e1mec ro\u010dn\u00edho limitu zam\u011bstnanec tento p\u0159\u00edjem zdan\u00ed a odvede se z n\u011bj zdravotn\u00ed a soci\u00e1ln\u00ed, stejn\u011b jako u mzdy.<\/p>\n\n\n\n
Do tohoto limitu se nepo\u010d\u00edt\u00e1 p\u0159\u00edsp\u011bvek na stravov\u00e1n\u00ed do limitu.<\/p>\n\n\n\n
A jak to bude se stravenkami?<\/p>\n\n\n\n
Do konce roku 2023 platilo, \u017ee stravenky i stravov\u00e1n\u00ed na pracovi\u0161ti jsou pro zam\u011bstnance osvobozeny bez limitu. I kdyby zam\u011bstnavatel rozd\u00e1val za sm\u011bnu stravenky v hodnot\u011b nap\u0159. 500 K\u010d, zam\u011bstnanec z nich nic neodvede. Od nov\u00e9ho roku ov\u0161em toto zv\u00fdhodn\u011bn\u00ed kon\u010d\u00ed, a doch\u00e1z\u00ed ke slad\u011bn\u00ed re\u017eimu u stravenek a stravenkov\u00e9ho pau\u0161\u00e1lu. Nov\u00fd limit pro oba typy benefit\u016f je 116, 20 K\u010d na sm\u011bnu. Pokud zam\u011bstnanec dost\u00e1v\u00e1 stravenky nap\u0159. v hodnot\u011b 150 K\u010d, rozd\u00edl zdan\u00ed a odvede z n\u011bj zdravotn\u00ed i soci\u00e1ln\u00ed.<\/p>\n\n\n\n
Pro v\u00edce aktualit ze sv\u011bta dan\u00ed a \u00fa\u010detnictv\u00ed sledujte n\u00e1\u0161 Facebook <\/a>a Linkedin<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":" Nepen\u011b\u017en\u00ed benefity, kter\u00e9 jsou na stran\u011b zam\u011bstnance osvobozeny od dan\u011b z p\u0159\u00edjmu i od odvod\u016f zdravotn\u00edho a soci\u00e1ln\u00edho poji\u0161t\u011bn\u00ed, m\u011bly b\u00fdt p\u016fvodn\u011b \u00fapln\u011b zru\u0161eny. Od toho se upustilo,…<\/p>\n","protected":false},"author":3,"featured_media":1174,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[1],"tags":[],"acf":[],"_links":{"self":[{"href":"https:\/\/www.kratkyaudit.cz\/en\/wp-json\/wp\/v2\/posts\/1156"}],"collection":[{"href":"https:\/\/www.kratkyaudit.cz\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.kratkyaudit.cz\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.kratkyaudit.cz\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.kratkyaudit.cz\/en\/wp-json\/wp\/v2\/comments?post=1156"}],"version-history":[{"count":2,"href":"https:\/\/www.kratkyaudit.cz\/en\/wp-json\/wp\/v2\/posts\/1156\/revisions"}],"predecessor-version":[{"id":1676,"href":"https:\/\/www.kratkyaudit.cz\/en\/wp-json\/wp\/v2\/posts\/1156\/revisions\/1676"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.kratkyaudit.cz\/en\/wp-json\/wp\/v2\/media\/1174"}],"wp:attachment":[{"href":"https:\/\/www.kratkyaudit.cz\/en\/wp-json\/wp\/v2\/media?parent=1156"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.kratkyaudit.cz\/en\/wp-json\/wp\/v2\/categories?post=1156"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.kratkyaudit.cz\/en\/wp-json\/wp\/v2\/tags?post=1156"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}