{"id":120,"date":"2021-02-03T10:04:37","date_gmt":"2021-02-03T09:04:37","guid":{"rendered":"https:\/\/lejaaccount.cz\/?p=120"},"modified":"2021-02-03T10:09:36","modified_gmt":"2021-02-03T09:09:36","slug":"stravenkovy-pausal","status":"publish","type":"post","link":"https:\/\/lejaaccount.cz\/index.php\/2021\/02\/03\/stravenkovy-pausal\/","title":{"rendered":"STRAVENKOV\u00dd PAU\u0160\u00c1L"},"content":{"rendered":"\n<p>Zam\u011bstnaneck\u00fd stravenkov\u00fd benefit lze od leto\u0161n\u00edho roku poskytnout i pen\u011b\u017en\u00ed formou. Na to, jak\u00e9 jsou jeho v\u00fdhody se m\u016f\u017eeme pod\u00edvat v n\u00e1sleduj\u00edc\u00edm p\u0159ehledu:<\/p>\n\n\n\n<p>Pokud m\u00e1 spole\u010dnost zam\u011bstnaneck\u00e9 odm\u011bny formou stravenek zakotveny ve vnit\u0159n\u00edm p\u0159edpisu, za odpracovanou sm\u011bnu n\u00e1le\u017e\u00ed zam\u011bstnanci odm\u011bna ve v\u00fd\u0161i 100,- K\u010d. P\u0159i\u010dem\u017e p\u0159\u00edsp\u011bvek zam\u011bstnavatele ve v\u00fd\u0161i 55,- K\u010d, je pro zam\u011bstnance neda\u0148ov\u00fd p\u0159\u00edjem, pro zam\u011bstnavatele jde o da\u0148ov\u011b uznateln\u00fd n\u00e1klad. Stravenky pracovn\u00edk\u016fm n\u00e1le\u017e\u00ed za ka\u017edou odpracovanou sm\u011bnu, ov\u0161em za p\u0159edpokladu, \u017ee z n\u00ed odpracovali alespo\u0148 3 hodiny.<\/p>\n\n\n\n<p>Od ledna 2021 m\u016f\u017ee zam\u011bstnavatel vyu\u017e\u00edt tzv. stravenkov\u00e9ho pau\u0161\u00e1lu. Podm\u00ednka odpracovat minim\u00e1ln\u011b 3 hodiny ze sm\u011bny, za kterou pau\u0161\u00e1l n\u00e1le\u017e\u00ed pro zam\u011bstnance plat\u00ed nad\u00e1le. Da\u0148ov\u011b je pro zam\u011bstnavatele optim\u00e1ln\u00ed poskytnout 70% horn\u00ed hranice stravn\u00e9ho, kter\u00e1 pro leto\u0161n\u00ed rok \u010din\u00ed 108,- K\u010d. Maxim\u00e1ln\u00ed da\u0148ov\u011b optim\u00e1ln\u00ed p\u0159\u00edsp\u011bvek je tedy 75,60 K\u010d.<\/p>\n\n\n\n<p>Ale pozor, pokud zam\u011bstnanci vznikne n\u00e1rok na stravn\u00e9 v r\u00e1mci slu\u017eebn\u00ed cesty, nem\u00e1 ji\u017e n\u00e1rok na stravenku ani na stravenkov\u00fd pau\u0161\u00e1l!<\/p>\n\n\n\n<p>A jak je to da\u0148ov\u011b v\u00fdhodn\u00e9 pro zam\u011bstnance? Stravenkov\u00fd pau\u0161\u00e1l \u010derpan\u00fd do \u010d\u00e1stky 75,60 nevstupuje zam\u011bstnanci do hrub\u00e9 mzdy, neovliv\u0148uje \u010distou mzdu a p\u0159i\u010d\u00edt\u00e1 se a\u017e k \u010d\u00e1stce k v\u00fdplat\u011b. Pokud by v\u0161ak zam\u011bstnavatel poskytl zam\u011bstnanci vy\u0161\u0161\u00ed pau\u0161\u00e1l, \u010d\u00e1stka nad r\u00e1mec \u010d\u00e1stky 75,60 K\u010d ji\u017e nen\u00ed osvobozena od dan\u011b, ale vstupuje do hrub\u00e9 mzdy ke zdan\u011bn\u00ed. U zam\u011bstnavatele je v\u0161ak cel\u00e1 \u010d\u00e1stka da\u0148ov\u011b uznateln\u00e1.<\/p>\n\n\n\n<p>P\u0159ejeme V\u00e1m dobrou chu\u0165 k ob\u011bdu, a\u0165 u\u017e se stravenkou v ruce nebo se stravenkov\u00fdm pau\u0161\u00e1lem k v\u00fdplat\u011b.<\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"282\" height=\"249\" src=\"https:\/\/lejaaccount.cz\/wp-content\/uploads\/2021\/02\/lunch.jpg\" alt=\"\" class=\"wp-image-121\"\/><\/figure><\/div>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n\n\n\n<p> <\/p>\n","protected":false},"excerpt":{"rendered":"<p>Zam\u011bstnaneck\u00fd stravenkov\u00fd benefit lze od leto\u0161n\u00edho roku poskytnout i pen\u011b\u017en\u00ed formou. Na to, jak\u00e9 jsou jeho v\u00fdhody se m\u016f\u017eeme pod\u00edvat v n\u00e1sleduj\u00edc\u00edm p\u0159ehledu: Pokud m\u00e1 spole\u010dnost zam\u011bstnaneck\u00e9 odm\u011bny formou stravenek zakotveny ve vnit\u0159n\u00edm p\u0159edpisu, za odpracovanou sm\u011bnu n\u00e1le\u017e\u00ed zam\u011bstnanci odm\u011bna ve v\u00fd\u0161i 100,- K\u010d. P\u0159i\u010dem\u017e p\u0159\u00edsp\u011bvek zam\u011bstnavatele ve v\u00fd\u0161i 55,- K\u010d, je pro zam\u011bstnance neda\u0148ov\u00fd [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-120","post","type-post","status-publish","format-standard","hentry","category-nezarazene"],"_links":{"self":[{"href":"https:\/\/lejaaccount.cz\/index.php\/wp-json\/wp\/v2\/posts\/120","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/lejaaccount.cz\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/lejaaccount.cz\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/lejaaccount.cz\/index.php\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/lejaaccount.cz\/index.php\/wp-json\/wp\/v2\/comments?post=120"}],"version-history":[{"count":2,"href":"https:\/\/lejaaccount.cz\/index.php\/wp-json\/wp\/v2\/posts\/120\/revisions"}],"predecessor-version":[{"id":123,"href":"https:\/\/lejaaccount.cz\/index.php\/wp-json\/wp\/v2\/posts\/120\/revisions\/123"}],"wp:attachment":[{"href":"https:\/\/lejaaccount.cz\/index.php\/wp-json\/wp\/v2\/media?parent=120"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lejaaccount.cz\/index.php\/wp-json\/wp\/v2\/categories?post=120"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lejaaccount.cz\/index.php\/wp-json\/wp\/v2\/tags?post=120"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}