{"id":13054,"date":"2026-06-12T12:48:30","date_gmt":"2026-06-12T12:48:30","guid":{"rendered":"https:\/\/podpora.nuggetsw.cz\/?post_type=lsvr_kba&p=13054"},"modified":"2026-06-12T13:47:27","modified_gmt":"2026-06-12T13:47:27","slug":"zamestnanec-stravenky-stravenkovy-pausal-zavodni-stravovani","status":"publish","type":"lsvr_kba","link":"https:\/\/podpora.nuggetsw.cz\/index.php\/knowledge-base\/zamestnanec-stravenky-stravenkovy-pausal-zavodni-stravovani\/","title":{"rendered":"Zam\u011bstnanec: Stravenky, stravenkov\u00fd pau\u0161\u00e1l, z\u00e1vodn\u00ed stravov\u00e1n\u00ed"},"content":{"rendered":"\n

Zam\u011bstnavatel m\u016f\u017ee zam\u011bstnanc\u016fm poskytovat p\u0159\u00edsp\u011bvek na stravov\u00e1n\u00ed r\u016fzn\u00fdmi zp\u016fsoby. Nej\u010dast\u011bji se jedn\u00e1 o stravenky, stravenkov\u00fd pau\u0161\u00e1l nebo z\u00e1vodn\u00ed stravov\u00e1n\u00ed. P\u0159esto\u017ee se jednotliv\u00e9 formy li\u0161\u00ed zp\u016fsobem poskytov\u00e1n\u00ed, z pohledu da\u0148ov\u00fdch p\u0159edpis\u016f se na n\u011b vztahuj\u00ed obdobn\u00e1 pravidla.<\/p>\n\n\n\n

P\u0159\u00edsp\u011bvek na stravov\u00e1n\u00ed p\u0159edstavuje zam\u011bstnaneck\u00fd benefit, jeho\u017e c\u00edlem je podpora stravov\u00e1n\u00ed zam\u011bstnanc\u016f b\u011bhem pracovn\u00ed sm\u011bny. Zam\u011bstnavatel m\u016f\u017ee podm\u00ednky poskytov\u00e1n\u00ed upravit nap\u0159\u00edklad intern\u00edm p\u0159edpisem, kolektivn\u00ed smlouvou nebo jin\u00fdm vnit\u0159n\u00edm p\u0159edpisem.<\/p>\n\n\n\n

Tento \u010dl\u00e1nek se v\u011bnuje p\u0159\u00edsp\u011bvk\u016fm na stravov\u00e1n\u00ed zam\u011bstnanc\u016f. Problematika stravn\u00e9ho poskytovan\u00e9ho p\u0159i pracovn\u00edch cest\u00e1ch nen\u00ed p\u0159edm\u011btem tohoto n\u00e1vodu. Aktu\u00e1ln\u00ed sazby stravn\u00e9ho stanovuje ka\u017edoro\u010dn\u011b vyhl\u00e1\u0161ka Ministerstva pr\u00e1ce a soci\u00e1ln\u00edch v\u011bc\u00ed vydan\u00e1 pro oblast cestovn\u00edch n\u00e1hrad.<\/p>\n\n\n\n

Formy p\u0159\u00edsp\u011bvku na stravov\u00e1n\u00ed<\/h3>\n\n\n\n
Stravenky<\/strong><\/summary>\n

<\/p>\n\n\n\n

Stravenky p\u0159edstavuj\u00ed nepen\u011b\u017eit\u00fd p\u0159\u00edsp\u011bvek zam\u011bstnavatele na stravov\u00e1n\u00ed zam\u011bstnance. Mohou b\u00fdt poskytov\u00e1ny v pap\u00edrov\u00e9 nebo elektronick\u00e9 podob\u011b. Zam\u011bstnavatel zpravidla hrad\u00ed \u010d\u00e1st hodnoty stravenky a p\u0159\u00edpadn\u00fd doplatek je sra\u017een zam\u011bstnanci ze mzdy.<\/p>\n<\/details>\n\n\n\n

<\/div>\n\n\n\n
Stravenkov\u00fd pau\u0161\u00e1l<\/strong><\/summary>\n

<\/p>\n\n\n\n

Stravenky p\u0159edstavuj\u00ed nepen\u011b\u017eit\u00fd p\u0159\u00edsp\u011bvek zam\u011bstnavatele na stravov\u00e1n\u00ed zam\u011bstnance. Mohou b\u00fdt poskytov\u00e1ny v pap\u00edrov\u00e9 nebo elektronick\u00e9 podob\u011b. Zam\u011bstnavatel zpravidla hrad\u00ed \u010d\u00e1st hodnoty stravenky a p\u0159\u00edpadn\u00fd doplatek je sra\u017een zam\u011bstnanci ze mzdy.<\/p>\n\n\n\n

P\u0159esto\u017ee pr\u00e1vn\u00ed p\u0159edpisy ji\u017e nestanovuj\u00ed povinn\u00fd pom\u011br mezi p\u0159\u00edsp\u011bvkem zam\u011bstnavatele a \u00fahradou zam\u011bstnance, v praxi se st\u00e1le \u010dasto vyu\u017e\u00edv\u00e1 model, kdy zam\u011bstnavatel hrad\u00ed 55 % hodnoty stravenky a zam\u011bstnanec dopl\u00e1c\u00ed zb\u00fdvaj\u00edc\u00edch 45 %.<\/p>\n\n\n\n

P\u0159\u00edklad:<\/strong><\/p>\n\n\n\n

    \n
  • hodnota stravenky: 200 K\u010d,<\/li>\n\n\n\n
  • p\u0159\u00edsp\u011bvek zam\u011bstnavatele: 110 K\u010d (55 %),<\/li>\n\n\n\n
  • \u00fahrada zam\u011bstnance: 90 K\u010d (45 %).<\/li>\n<\/ul>\n\n\n\n

    N\u011bkte\u0159\u00ed zam\u011bstnavatel\u00e9 nastavuj\u00ed hodnotu stravenky tak, aby p\u0159\u00edsp\u011bvek zam\u011bstnavatele odpov\u00eddal maxim\u00e1ln\u00ed \u010d\u00e1stce osvobozen\u00e9 od dan\u011b a pojistn\u00e9ho.<\/p>\n\n\n\n

    P\u0159\u00edklad pro rok 2026:<\/strong><\/p>\n\n\n\n

      \n
    • hodnota stravenky: 235 K\u010d,<\/li>\n\n\n\n
    • p\u0159\u00edsp\u011bvek zam\u011bstnavatele: 129,50 K\u010d,<\/li>\n\n\n\n
    • \u00fahrada zam\u011bstnance: 105,50 K\u010d.<\/li>\n<\/ul>\n\n\n\n

      P\u0159i tomto nastaven\u00ed odpov\u00edd\u00e1 p\u0159\u00edsp\u011bvek zam\u011bstnavatele maxim\u00e1ln\u00ed \u010d\u00e1stce osvobozen\u00e9 od dan\u011b z p\u0159\u00edjm\u016f a odvod\u016f soci\u00e1ln\u00edho a zdravotn\u00edho poji\u0161t\u011bn\u00ed v roce 2026.<\/p>\n<\/details>\n\n\n\n

      <\/div>\n\n\n\n
      Z\u00e1vodn\u00ed stravov\u00e1n\u00ed<\/strong><\/summary>\n

      <\/p>\n\n\n\n

      Z\u00e1vodn\u00ed stravov\u00e1n\u00ed je zaji\u0161\u0165ov\u00e1no prost\u0159ednictv\u00edm vlastn\u00edho stravovac\u00edho za\u0159\u00edzen\u00ed zam\u011bstnavatele nebo prost\u0159ednictv\u00edm smluvn\u00edho dodavatele. Zam\u011bstnavatel obvykle hrad\u00ed \u010d\u00e1st ceny j\u00eddla a zam\u011bstnanec dopl\u00e1c\u00ed pouze stanovenou \u010d\u00e1stku.<\/p>\n\n\n\n

      P\u0159\u00edklad:<\/p>\n\n\n\n

        \n
      • cena ob\u011bda: 80 K\u010d,<\/li>\n\n\n\n
      • p\u0159\u00edsp\u011bvek zam\u011bstnavatele: 60 K\u010d,<\/li>\n\n\n\n
      • \u00fahrada zam\u011bstnance: 20 K\u010d.<\/li>\n<\/ul>\n<\/details>\n\n\n\n
        <\/div>\n\n\n\n
        Nepen\u011b\u017en\u00ed p\u0159\u00edsp\u011bvek<\/strong><\/summary>\n

        <\/p>\n\n\n\n

        Nepen\u011b\u017en\u00ed p\u0159\u00edsp\u011bvek p\u0159edstavuje zp\u016fsob evidence p\u0159\u00edsp\u011bvku zam\u011bstnavatele na stravov\u00e1n\u00ed, kdy je zam\u011bstnanci poskytov\u00e1n p\u0159\u00edsp\u011bvek hrazen\u00fd zam\u011bstnavatelem a tento p\u0159\u00edsp\u011bvek je vykazov\u00e1n jako nepen\u011b\u017en\u00ed p\u0159\u00edjem zam\u011bstnance.<\/p>\n\n\n\n

        P\u0159\u00edsp\u011bvek zam\u011bstnavatele se prom\u00edt\u00e1 do mzdov\u00e9ho listu prost\u0159ednictv\u00edm mzdov\u00e9 slo\u017eky 9692 \u2013 P\u0159\u00edsp\u011bvek zam\u011bstnavatele na stravov\u00e1n\u00ed<\/strong>.<\/p>\n\n\n\n

        Pokud v\u00fd\u0161e p\u0159\u00edsp\u011bvku p\u0159ekro\u010d\u00ed z\u00e1konn\u00fd limit osvobozen\u00ed, program automaticky rozd\u011bl\u00ed p\u0159\u00edsp\u011bvek na osvobozenou a zdanitelnou \u010d\u00e1st.<\/p>\n\n\n\n

        Nastaven\u00ed nepen\u011b\u017en\u00edho p\u0159\u00edsp\u011bvku lze prov\u00e9st:<\/p>\n\n\n\n

          \n
        • hromadn\u011b v z\u00e1kladn\u00edm parametrick\u00e9m souboru organizace,<\/li>\n\n\n\n
        • individu\u00e1ln\u011b na kart\u011b zam\u011bstnance prost\u0159ednictv\u00edm \u00fadaje L4136 Forma stravov\u00e1n\u00ed<\/strong>.<\/li>\n<\/ul>\n<\/details>\n\n\n\n
          <\/div>\n\n\n\n

          Da\u0148ov\u00fd re\u017eim p\u0159\u00edsp\u011bvku na stravov\u00e1n\u00ed<\/h3>\n\n\n\n

          P\u0159\u00edsp\u011bvek na stravov\u00e1n\u00ed je p\u0159i spln\u011bn\u00ed z\u00e1konn\u00fdch podm\u00ednek na stran\u011b zam\u011bstnance osvobozen od dan\u011b z p\u0159\u00edjm\u016f fyzick\u00fdch osob a nevstupuje do vym\u011b\u0159ovac\u00edho z\u00e1kladu pro soci\u00e1ln\u00ed a zdravotn\u00ed poji\u0161t\u011bn\u00ed.<\/p>\n\n\n\n

          Osvobozen\u00ed je omezeno maxim\u00e1ln\u00edm limitem stanoven\u00fdm z\u00e1konem o dan\u00edch z p\u0159\u00edjm\u016f. Tento limit je nav\u00e1z\u00e1n na v\u00fd\u0161i stravn\u00e9ho stanoven\u00e9ho pro \u00fa\u010dely cestovn\u00edch n\u00e1hrad.<\/p>\n\n\n\n

          V roce 2026 \u010din\u00ed limit osvobozen\u00e9ho p\u0159\u00edsp\u011bvku na stravov\u00e1n\u00ed 129,50 K\u010d za jednu sm\u011bnu<\/strong>.<\/p>\n\n\n\n

          Pokud zam\u011bstnavatel poskytne vy\u0161\u0161\u00ed p\u0159\u00edsp\u011bvek, \u010d\u00e1stka p\u0159evy\u0161uj\u00edc\u00ed z\u00e1konn\u00fd limit podl\u00e9h\u00e1 na stran\u011b zam\u011bstnance zdan\u011bn\u00ed a vstupuje do vym\u011b\u0159ovac\u00edch z\u00e1klad\u016f pro soci\u00e1ln\u00ed a zdravotn\u00ed poji\u0161t\u011bn\u00ed.<\/p>\n\n\n\n

          Legislativn\u00ed r\u00e1mec<\/h3>\n\n\n\n

          Problematiku p\u0159\u00edsp\u011bvk\u016f na stravov\u00e1n\u00ed upravuj\u00ed zejm\u00e9na:<\/p>\n\n\n\n

            \n
          • z\u00e1kon \u010d. 586\/1992 Sb., o dan\u00edch z p\u0159\u00edjm\u016f,<\/li>\n\n\n\n
          • z\u00e1kon \u010d. 262\/2006 Sb., z\u00e1kon\u00edk pr\u00e1ce,<\/li>\n\n\n\n
          • ka\u017edoro\u010dn\u011b vyd\u00e1van\u00e1 vyhl\u00e1\u0161ka Ministerstva pr\u00e1ce a soci\u00e1ln\u00edch v\u011bc\u00ed stanovuj\u00edc\u00ed sazby stravn\u00e9ho pro \u00fa\u010dely cestovn\u00edch n\u00e1hrad.<\/li>\n<\/ul>\n\n\n\n

            Zpracov\u00e1n\u00ed v programu Nugget<\/h2>\n\n\n\n
            Funkce 2-7-1 „Z\u00e1kladn\u00ed parametrick\u00fd soubor“ – z\u00e1lo\u017eka „Sr\u00e1\u017eky“<\/strong><\/summary>\n

            <\/p>\n\n\n

            \n
            \"\"<\/figure><\/div>\n\n\n

            Sekce „Stravn\u00e9 (\/1kus) <\/h4>\n\n\n\n

            Sekce slou\u017e\u00ed pro nastaven\u00ed zp\u016fsobu stravov\u00e1n\u00ed a ur\u010den\u00ed hodnot v K\u010d hrazen\u00fdch zam\u011bstnancem a zam\u011bstnavatelem. Pokud nen\u00ed ozna\u010den parametr „Stravenkov\u00fd pau\u0161\u00e1l<\/strong>“ ani „Nepen\u011b\u017en\u00ed p\u0159\u00edsp\u011bvek<\/strong>„, m\u016f\u017ee tato situace znamenat:<\/p>\n\n\n\n

              \n
            1. V\u0161ichni zam\u011bstnanci pob\u00edraj\u00ed stravenky<\/strong>\n
                \n
              • V tomto p\u0159\u00edpad\u011b se zadan\u00e9 hodnoty pou\u017eij\u00ed pro v\u0161echny zam\u011bstnance organizace.<\/li>\n<\/ul>\n<\/li>\n\n\n\n
              • Organizace vyu\u017e\u00edv\u00e1 v\u00edce forem stravov\u00e1n\u00ed<\/strong>\n
                  \n
                • Nap\u0159\u00edklad \u010d\u00e1st zam\u011bstnanc\u016f pob\u00edr\u00e1 stravenky a \u010d\u00e1st zam\u011bstnanc\u016f stravenkov\u00fd pau\u0161\u00e1l. V takov\u00e9m p\u0159\u00edpad\u011b se do t\u00e9to sekce zad\u00e1vaj\u00ed hodnoty stravov\u00e1n\u00ed a konkr\u00e9tn\u00ed forma stravov\u00e1n\u00ed se ur\u010duje individu\u00e1ln\u011b na kart\u011b zam\u011bstnance v \u00fadaji L4136 Forma stravov\u00e1n\u00ed<\/strong>. <\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<\/details>\n\n\n\n
                  <\/div>\n\n\n\n
                  Karta zam\u011bstnance – z\u00e1lo\u017eka „Dopl\u0148uj\u00edc\u00ed \u00fadaje“ – \u00fadaj L4136 „Forma stravn\u00e9ho“<\/strong><\/summary>\n

                  <\/p>\n\n\n

                  \n
                  \"\"<\/figure><\/div>\n\n\n

                  \u00dadaj L4136 „Forma stravov\u00e1n\u00ed“<\/strong> je pot\u0159eba nastavovat pouze v p\u0159\u00edpad\u011b, pokud organizace poskytuje zam\u011bstnanc\u016fm v\u00edce forem p\u0159\u00edsp\u011bvku na stravov\u00e1n\u00ed.<\/p>\n\n\n\n

                  Typick\u00fdm p\u0159\u00edkladem je situace, kdy \u010d\u00e1st zam\u011bstnanc\u016f pob\u00edr\u00e1 stravenky a \u010d\u00e1st zam\u011bstnanc\u016f stravenkov\u00fd pau\u0161\u00e1l. V takov\u00e9m p\u0159\u00edpad\u011b je nutn\u00e9 u ka\u017ed\u00e9ho zam\u011bstnance ur\u010dit formu stravov\u00e1n\u00ed prost\u0159ednictv\u00edm \u00fadaje L4136.<\/p>\n\n\n\n

                  Pokud v\u0161ichni zam\u011bstnanci vyu\u017e\u00edvaj\u00ed stejnou formu stravov\u00e1n\u00ed, doporu\u010dujeme nastaven\u00ed prov\u00e9st hromadn\u011b v z\u00e1kladn\u00edm parametrick\u00e9m souboru organizace a \u00fadaj L4136 nen\u00ed nutn\u00e9 vypl\u0148ovat. <\/p>\n<\/details>\n\n\n\n

                  <\/div>\n\n\n\n
                  Mzdov\u00e9 slo\u017eky, funkce mzdy 2-4-1 „Mzdov\u00e9 slo\u017eky – u\u017eivatelsk\u00e9 n\u00e1zvy“ a 2-4-2 „Mzdov\u00e9 slo\u017eky – atributy“<\/strong><\/summary>\n

                  <\/p>\n\n\n

                  \n
                  \"\"<\/figure><\/div>\n\n\n

                  Pro jednotliv\u00e9 formy stravov\u00e1n\u00ed doporu\u010dujeme pou\u017e\u00edvat n\u00ed\u017ee uveden\u00e9 mzdov\u00e9 slo\u017eky.<\/p>\n\n\n\n

                  Ve funkci 2-4-1 \u201eMzdov\u00e9 slo\u017eky – u\u017eivatelsk\u00e9 n\u00e1zvy\u201c<\/strong> zkontrolujte, zda jsou po\u017eadovan\u00e9 mzdov\u00e9 slo\u017eky aktivn\u00ed, p\u0159\u00edpadn\u011b upravte jejich n\u00e1zvy podle intern\u00edch pot\u0159eb organizace.<\/p>\n\n\n\n

                  Ve funkci 2-4-2 \u201eMzdov\u00e9 slo\u017eky – atributy\u201c<\/strong> zkontrolujte zejm\u00e9na:<\/p>\n\n\n\n

                    \n
                  • zapo\u010ditatelnost mzdov\u00e9 slo\u017eky,<\/li>\n\n\n\n
                  • nastaven\u00ed odvod\u016f,<\/li>\n\n\n\n
                  • stranu MD a D pro \u00fa\u010dtov\u00e1n\u00ed.<\/li>\n<\/ul>\n\n\n\n

                    Pozn\u00e1mka:<\/strong> Mzdov\u00e1 slo\u017eka 5<\/strong> je pouze pomocn\u00e1 mzdov\u00e1 slo\u017eka ur\u010den\u00e1 pro zad\u00e1n\u00ed n\u00e1roku na stravov\u00e1n\u00ed Tato mzdov\u00e1 slo\u017eka se ne\u00fa\u010dtuje.<\/p>\n\n\n\n

                    Mzdov\u00e9 slo\u017eky<\/h2>\n\n\n\n

                    Pomocn\u00e1 mzdov\u00e1 slo\u017eka 5<\/h4>\n\n\n\n
                      \n
                    • Pomocn\u00e1 mzdov\u00e1 slo\u017eka slou\u017e\u00ed pro zad\u00e1n\u00ed n\u00e1roku na stravov\u00e1n\u00ed v \u010dasov\u00e9m fondu (pro po\u010det kus\u016f stravenek \u010di po\u010dtu n\u00e1rok\u016f pro stravenkov\u00fd pau\u0161\u00e1l \u010di nepen\u011b\u017en\u00ed p\u0159\u00edjem).<\/li>\n<\/ul>\n\n\n\n

                      Mzdov\u00e1 slo\u017eka 5407 \u2013 Dodan\u011bn\u00ed p\u0159\u00edsp\u011bvku na stravn\u00e9<\/h4>\n\n\n\n
                        \n
                      • Mzdov\u00e1 slo\u017eka se generuje automaticky v p\u0159\u00edpad\u011b, \u017ee p\u0159\u00edsp\u011bvek zam\u011bstnavatele na stravov\u00e1n\u00ed p\u0159ekro\u010d\u00ed z\u00e1konn\u00fd limit.<\/li>\n\n\n\n
                      • Obsahuje \u010d\u00e1stku, kter\u00e1 p\u0159evy\u0161uje limit osvobozen\u00e9ho p\u0159\u00edsp\u011bvku na stravov\u00e1n\u00ed a vstupuje do z\u00e1kladu dan\u011b i do vym\u011b\u0159ovac\u00edch z\u00e1klad\u016f pro soci\u00e1ln\u00ed a zdravotn\u00ed poji\u0161t\u011bn\u00ed.<\/li>\n\n\n\n
                      • Pou\u017e\u00edv\u00e1 se u:\n
                          \n
                        • stravenek,<\/li>\n\n\n\n
                        • nepen\u011b\u017en\u00edho p\u0159\u00edsp\u011bvku.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n

                          Mzdov\u00e1 slo\u017eka 5410 \u2013 Stravenkov\u00fd pau\u0161\u00e1l do limitu<\/h4>\n\n\n\n
                            \n
                          • Obsahuje \u010d\u00e1st stravenkov\u00e9ho pau\u0161\u00e1lu, kter\u00e1 nep\u0159ekra\u010duje z\u00e1konn\u00fd limit. <\/li>\n\n\n\n
                          • Tato \u010d\u00e1stka nepodl\u00e9h\u00e1 dani z p\u0159\u00edjm\u016f a nevstupuje do vym\u011b\u0159ovac\u00edho z\u00e1kladu pro soci\u00e1ln\u00ed ani zdravotn\u00ed poji\u0161t\u011bn\u00ed.<\/li>\n<\/ul>\n\n\n\n

                            Mzdov\u00e1 slo\u017eka 5409 \u2013 Stravenkov\u00fd pau\u0161\u00e1l nad limit<\/h4>\n\n\n\n
                              \n
                            • Obsahuje \u010d\u00e1st stravenkov\u00e9ho pau\u0161\u00e1lu p\u0159evy\u0161uj\u00edc\u00ed z\u00e1konn\u00fd limit.<\/li>\n\n\n\n
                            • Tato \u010d\u00e1stka podl\u00e9h\u00e1 zdan\u011bn\u00ed a vstupuje do vym\u011b\u0159ovac\u00edch z\u00e1klad\u016f pro soci\u00e1ln\u00ed a zdravotn\u00ed poji\u0161t\u011bn\u00ed.<\/li>\n<\/ul>\n\n\n\n

                              Mzdov\u00e1 slo\u017eka 9692 \u2013 P\u0159\u00edsp\u011bvek zam\u011bstnavatele na stravov\u00e1n\u00ed<\/h4>\n\n\n\n
                                \n
                              • Mzdov\u00e1 slo\u017eka se generuje automaticky p\u0159i pou\u017eit\u00ed pomocn\u00e9 mzdov\u00e9 slo\u017eky 5 a pro vybranou formu stravov\u00e1n\u00ed „stravenky“ a „nepen\u011b\u017en\u00ed p\u0159\u00edsp\u011bvek“.<\/li>\n<\/ul>\n\n\n\n
                                  \n
                                1. P\u0159i zvolen\u00ed formy stravov\u00e1n\u00ed „Stravenky“ program vytvo\u0159\u00ed dv\u011b nebo t\u0159i mzdov\u00e9 slo\u017eky:<\/strong>\n
                                    \n
                                  • 7692 \u2013 Sr\u00e1\u017eka za stravov\u00e1n\u00ed (pod\u00edl hrazen\u00fd zam\u011bstnancem), zobrazuje se na v\u00fdplatn\u00ed p\u00e1sce a mzdov\u00e9m listu,<\/li>\n\n\n\n
                                  • 9692 \u2013 P\u0159\u00edsp\u011bvek zam\u011bstnavatele na stravov\u00e1n\u00ed (pod\u00edl hrazen\u00fd zam\u011bstnavatelem), zobrazuje se pouze na mzdov\u00e9m listu.<\/li>\n\n\n\n
                                  • p\u0159\u00edp. 5407 \u2013 Dodan\u011bn\u00ed p\u0159\u00edsp\u011bvku na stravn\u00e9 (pokud \u010d\u00e1stka p\u0159ekro\u010d\u00ed z\u00e1konn\u00fd limit), zobrazuje se na v\u00fdplatn\u00ed p\u00e1sce a mzdov\u00e9m listu.<\/li>\n<\/ul>\n<\/li>\n\n\n\n
                                  • P\u0159i zvolen\u00ed formy stravov\u00e1n\u00ed „Nepen\u011b\u017en\u00ed p\u0159\u00edsp\u011bvek“ program vytvo\u0159\u00ed jednu nebo dv\u011b mzdov\u00e9 slo\u017eky:<\/strong>\n
                                      \n
                                    • 9692 \u2013 P\u0159\u00edsp\u011bvek zam\u011bstnavatele na stravov\u00e1n\u00ed <\/strong>(pod\u00edl hrazen\u00fd zam\u011bstnavatelem), zobrazuje se na v\u00fdplatn\u00ed p\u00e1sce a mzdov\u00e9m listu.<\/li>\n\n\n\n
                                    • p\u0159\u00edp. 5407 \u2013 Dodan\u011bn\u00ed p\u0159\u00edsp\u011bvku na stravn\u00e9 (pokud \u010d\u00e1stka p\u0159ekro\u010d\u00ed z\u00e1konn\u00fd limit), zobrazuje se na v\u00fdplatn\u00ed p\u00e1sce a mzdov\u00e9m listu.<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<\/details>\n\n\n\n
                                      <\/div>\n\n\n\n

                                      P\u0159\u00edklady <\/h2>\n\n\n\n
                                      Firma poskytuje jako formu stravov\u00e1n\u00ed STRAVENKY do limitu<\/summary>\n
                                        <\/ol>\n\n\n\n

                                        <\/p>\n\n\n\n

                                        Funkce 2-7-1 bude nastavena n\u00e1sledovn\u011b<\/strong><\/summary>\n

                                        <\/p>\n\n\n

                                        \n
                                        \"\"<\/figure><\/div><\/details>\n\n\n\n
                                        <\/div>\n\n\n\n
                                        \u010casov\u00fd fond a simulace v\u00fdpo\u010dtu<\/strong><\/summary>\n

                                        <\/p>\n\n\n\n

                                        \"\"<\/figure>\n<\/details>\n<\/details>\n\n\n\n
                                        <\/div>\n\n\n\n
                                        Firma poskytuje jako formu stravov\u00e1n\u00ed STRAVENKY nad limit<\/summary>\n

                                        <\/p>\n\n\n\n

                                        Funkce 2-7-1 bude nastavena n\u00e1sledovn\u011b<\/strong><\/summary>\n

                                        <\/p>\n\n\n

                                        \n
                                        \"\"<\/figure><\/div><\/details>\n\n\n\n
                                        <\/div>\n\n\n\n
                                        \u010casov\u00fd fond a simulace v\u00fdpo\u010dtu<\/strong><\/summary>\n

                                        <\/p>\n\n\n\n

                                        \"\"<\/figure>\n\n\n\n
                                        <\/div>\n<\/details>\n<\/details>\n\n\n\n
                                        <\/div>\n\n\n\n
                                        Firma poskytuje jako formu stravov\u00e1n\u00ed STRAVENKOV\u00dd PAU\u0160\u00c1L do limitu<\/summary>\n

                                        <\/p>\n\n\n\n

                                        Funkce 2-7-1 bude nastavena n\u00e1sledovn\u011b<\/strong><\/summary>\n

                                        <\/p>\n\n\n

                                        \n
                                        \"\"<\/figure><\/div><\/details>\n\n\n\n
                                        <\/div>\n\n\n\n
                                        \u010casov\u00fd fond a simulace v\u00fdpo\u010dtu<\/strong><\/summary>\n

                                        <\/p>\n\n\n\n

                                        \"\"<\/figure>\n<\/details>\n\n\n\n

                                        <\/p>\n<\/details>\n\n\n\n

                                        <\/div>\n\n\n\n
                                        Firma poskytuje jako formu stravov\u00e1n\u00ed STRAVENKOV\u00dd PAU\u0160\u00c1L nad limit<\/summary>\n

                                        <\/p>\n\n\n\n

                                        Funkce 2-7-1 bude nastavena n\u00e1sledovn\u011b<\/strong><\/summary>\n

                                        <\/p>\n\n\n

                                        \n
                                        \"\"<\/figure><\/div><\/details>\n\n\n\n
                                        <\/div>\n\n\n\n
                                        \u010casov\u00fd fond a simulace v\u00fdpo\u010dtu<\/strong><\/summary>\n

                                        <\/p>\n\n\n

                                        \n
                                        \"\"<\/figure><\/div><\/details>\n<\/details>\n\n\n\n
                                        <\/div>\n\n\n\n
                                        Firma poskytuje jako formu stravov\u00e1n\u00ed NEPEN\u011a\u017dN\u00cd P\u0158\u00cdSP\u011aVEK do limitu<\/summary>\n

                                        <\/p>\n\n\n\n

                                        Funkce 2-7-1 bude nastavena n\u00e1sledovn\u011b<\/strong><\/summary>\n

                                        <\/p>\n\n\n

                                        \n
                                        \"\"<\/figure><\/div><\/details>\n\n\n\n
                                        <\/div>\n\n\n\n
                                        \u010casov\u00fd fond a simulace v\u00fdpo\u010dtu<\/strong><\/summary>\n

                                        <\/p>\n\n\n

                                        \n
                                        \"\"<\/figure><\/div><\/details>\n\n\n\n

                                        <\/p>\n<\/details>\n\n\n\n

                                        <\/div>\n\n\n\n
                                        Firma poskytuje jako formu stravov\u00e1n\u00ed NEPEN\u011a\u017dN\u00cd P\u0158\u00cdSP\u011aVEK nad limit<\/summary>\n

                                        <\/p>\n\n\n\n

                                        Funkce 2-7-1 bude nastavena n\u00e1sledovn\u011b<\/strong><\/summary>\n

                                        <\/p>\n\n\n

                                        \n
                                        \"\"<\/figure><\/div><\/details>\n\n\n\n
                                        <\/div>\n\n\n\n
                                        \u010casov\u00fd fond a simulace v\u00fdpo\u010dtu<\/strong><\/summary>\n

                                        <\/p>\n\n\n

                                        \n
                                        \"\"<\/figure><\/div><\/details>\n\n\n\n

                                        <\/p>\n<\/details>\n\n\n\n

                                        <\/div>\n\n\n\n
                                        Firma poskytuje STRAVENKY a STRAVENKOV\u00dd PAU\u0160\u00c1L do limitu<\/summary>\n

                                        <\/p>\n\n\n\n

                                        Funkce 2-7-1 bude nastavena n\u00e1sledovn\u011b<\/strong><\/summary>\n

                                        <\/p>\n\n\n

                                        \n
                                        \"\"<\/figure><\/div><\/details>\n\n\n\n
                                        <\/div>\n\n\n\n
                                        Karta zam\u011bstnance u dvou zam\u011bstnanc\u016f<\/strong> s rozd\u00edln\u00fdm zad\u00e1n\u00edm formy stravov\u00e1n\u00ed<\/strong><\/summary>\n

                                        <\/p>\n\n\n\n

                                        \"\"<\/figure>\n\n\n\n
                                        \"\"<\/figure>\n<\/details>\n\n\n\n
                                        <\/div>\n\n\n\n
                                        \u010casov\u00fd fond u dvou zam\u011bstnanc\u016f<\/strong> s rozd\u00edln\u00fdm zad\u00e1n\u00edm formy stravov\u00e1n\u00ed<\/strong><\/summary>\n

                                        <\/p>\n\n\n\n

                                        \"\"<\/figure>\n\n\n\n
                                        \"\"<\/figure>\n<\/details>\n<\/details>\n\n\n\n
                                        <\/div>\n","protected":false},"excerpt":{"rendered":"

                                        Zam\u011bstnavatel m\u016f\u017ee zam\u011bstnanc\u016fm poskytovat p\u0159\u00edsp\u011bvek na stravov\u00e1n\u00ed r\u016fzn\u00fdmi zp\u016fsoby. Nej\u010dast\u011bji se jedn\u00e1 o stravenky, stravenkov\u00fd pau\u0161\u00e1l nebo z\u00e1vodn\u00ed stravov\u00e1n\u00ed. P\u0159esto\u017ee se jednotliv\u00e9 formy li\u0161\u00ed zp\u016fsobem poskytov\u00e1n\u00ed, z pohledu da\u0148ov\u00fdch p\u0159edpis\u016f se na n\u011b vztahuj\u00ed obdobn\u00e1 pravidla. P\u0159\u00edsp\u011bvek na stravov\u00e1n\u00ed p\u0159edstavuje zam\u011bstnaneck\u00fd benefit, jeho\u017e c\u00edlem je podpora stravov\u00e1n\u00ed zam\u011bstnanc\u016f b\u011bhem pracovn\u00ed sm\u011bny. Zam\u011bstnavatel m\u016f\u017ee podm\u00ednky poskytov\u00e1n\u00ed […]<\/p>\n","protected":false},"author":3,"featured_media":0,"template":"","format":"standard","meta":{"footnotes":""},"lsvr_kba_cat":[24,916,949],"lsvr_kba_tag":[],"class_list":["post-13054","lsvr_kba","type-lsvr_kba","status-publish","format-standard","hentry","lsvr_kba_cat-zakladni-nastaveni-firmy","lsvr_kba_cat-casovy-fond","lsvr_kba_cat-karta-zamestnance"],"_links":{"self":[{"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/lsvr_kba\/13054","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/lsvr_kba"}],"about":[{"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/types\/lsvr_kba"}],"author":[{"embeddable":true,"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/users\/3"}],"version-history":[{"count":16,"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/lsvr_kba\/13054\/revisions"}],"predecessor-version":[{"id":13103,"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/lsvr_kba\/13054\/revisions\/13103"}],"wp:attachment":[{"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/media?parent=13054"}],"wp:term":[{"taxonomy":"lsvr_kba_cat","embeddable":true,"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/lsvr_kba_cat?post=13054"},{"taxonomy":"lsvr_kba_tag","embeddable":true,"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/lsvr_kba_tag?post=13054"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}