{"id":9005,"date":"2025-01-03T10:24:07","date_gmt":"2025-01-03T10:24:07","guid":{"rendered":"https:\/\/podpora.nuggetsw.cz\/?post_type=lsvr_kba&#038;p=9005"},"modified":"2026-02-23T13:05:30","modified_gmt":"2026-02-23T13:05:30","slug":"zamestnanec-nepenezni-benefity","status":"publish","type":"lsvr_kba","link":"https:\/\/podpora.nuggetsw.cz\/index.php\/knowledge-base\/zamestnanec-nepenezni-benefity\/","title":{"rendered":"Zam\u011bstnanec: Nepen\u011b\u017en\u00ed benefity"},"content":{"rendered":"\n<p>Zam\u011bstnaneck\u00e9 benefity jsou d\u016fle\u017eit\u00fdm firemn\u00edm n\u00e1strojem, kter\u00fd se vyu\u017e\u00edv\u00e1 pro motivaci a spokojenost zam\u011bstnanc\u016f. Pokud se zam\u011bstnavatel rozhodne poskytnout zam\u011bstnanc\u016fm pen\u011b\u017eit\u00fd \u010di nepen\u011b\u017eit\u00fd benefit, m\u011bl by tak\u00e9 stanovit jasn\u00e9 podm\u00ednky, za jak\u00fdch na n\u011b vznikne zam\u011bstnanci n\u00e1rok. <\/p>\n\n\n\n<p>U ka\u017ed\u00e9ho benefitu se posuzuje, zda jde o da\u0148ov\u011b uznateln\u00fd n\u00e1klad zam\u011bstnavatele, zdaniteln\u00fd p\u0159\u00edjem zam\u011bstnance, a zda vstupuje do vym\u011b\u0159ovac\u00edho z\u00e1kladu pro odvod pojistn\u00e9ho.<\/p>\n\n\n\n<p>Mezi nejb\u011b\u017en\u011bj\u0161\u00ed finan\u010dn\u00ed benefity pat\u0159\u00ed p\u0159\u00edsp\u011bvek na kulturu, sport, dovolenou, dopravu, vzd\u011bl\u00e1vac\u00ed kurzy nebo bonus k&nbsp;\u017eivotn\u00edmu \u010di firemn\u00edmu v\u00fdro\u010d\u00ed, kter\u00e9 jsou poskytnuty ji\u017e ze zdan\u011bn\u00e9ho zisku zam\u011bstnavatele. Zam\u011bstnavatel zam\u011bstnanci poskytne ur\u010dit\u00fd finan\u010dn\u00ed obnos (vznikne-li zam\u011bstnanci na n\u011bj n\u00e1rok) a n\u00e1sledn\u011b z\u00e1le\u017e\u00ed \u010dist\u011b na zam\u011bstnanci, na co obdr\u017een\u00e9 pen\u00edze pou\u017eije.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Pen\u011b\u017eit\u00fd benefit<\/h3>\n\n\n\n<p>Pen\u011b\u017en\u00ed benefity zahrnuj\u00ed finan\u010dn\u00ed obnosy poskytovan\u00e9 zam\u011bstnanc\u016fm bez ur\u010den\u00ed konkr\u00e9tn\u00edho \u00fa\u010delu, jako je p\u0159\u00edsp\u011bvek na kulturu, sport nebo dovolenou. Tyto benefity navy\u0161uj\u00ed zdaniteln\u00fd p\u0159\u00edjem zam\u011bstnance, podl\u00e9haj\u00ed z\u00e1konn\u00fdm odvod\u016fm a mohou b\u00fdt pova\u017eov\u00e1ny za da\u0148ov\u011b uznateln\u00fd n\u00e1klad, pokud jsou zahrnuty ve vnit\u0159n\u00edch p\u0159edpisech zam\u011bstnavatele. P\u0159esto\u017ee mohou b\u00fdt pro zam\u011bstnavatele finan\u010dn\u011b n\u00e1ro\u010dn\u011bj\u0161\u00ed, zam\u011bstnanci je \u010dasto oce\u0148uj\u00ed d\u00edky mo\u017enosti zv\u00fd\u0161en\u00ed sv\u00e9ho p\u0159\u00edjmu nad r\u00e1mec b\u011b\u017en\u00e9 mzdy.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Nepen\u011b\u017en\u00ed benefit<\/h3>\n\n\n\n<p>Nepen\u011b\u017en\u00ed benefity zahrnuj\u00ed konkr\u00e9tn\u00ed v\u011bci, slu\u017eby nebo poukazy, kter\u00e9 maj\u00ed jasn\u011b stanoven\u00fd \u00fa\u010del vyu\u017eit\u00ed, nap\u0159\u00edklad vstupenky, rekreace, zdravotnick\u00e9 slu\u017eby \u010di flexibiln\u00ed pracovn\u00ed dobu. Od 1. 1. 2024 p\u0159inesl konsolida\u010dn\u00ed bal\u00ed\u010dek zm\u011bny v jejich zdan\u011bn\u00ed: zdravotn\u00ed a volno\u010dasov\u00e9 benefity jsou nov\u011b osvobozeny od dan\u011b pouze do v\u00fd\u0161e poloviny pr\u016fm\u011brn\u00e9 mzdy (pro rok 2024 je to 21 983,50 K\u010d). Benefity nad tento limit podl\u00e9haj\u00ed zdan\u011bn\u00ed a odvod\u016fm. Da\u0148ov\u00e1 uznatelnost na stran\u011b zam\u011bstnavatele z\u00e1vis\u00ed na p\u0159ekro\u010den\u00ed limitu a na \u00faprav\u011b podm\u00ednek ve vnit\u0159n\u00edch p\u0159edpisech, kolektivn\u00ed smlouv\u011b nebo individu\u00e1ln\u00ed dohod\u011b.<\/p>\n\n\n\n<p>Od roku 2025 se st\u00e1vaj\u00edc\u00ed volno\u010dasov\u00e9 benefity nov\u011b rozd\u011bl\u00ed na dv\u011b skupiny: <strong>volno\u010dasov\u00e9 aktivity<\/strong> a <strong>zdravotn\u00ed benefity<\/strong>. Ka\u017ed\u00e1 z t\u011bchto skupin bude m\u00edt vlastn\u00ed limit osvobozen\u00ed od dan\u011b \u2013 <strong>volno\u010dasov\u00e9 aktivity do 23 278,50 K\u010d<\/strong> (polovina pr\u016fm\u011brn\u00e9 mzdy) a <strong>zdravotn\u00ed benefity do 46 557 K\u010d<\/strong> (ro\u010dn\u00ed v\u00fd\u0161e pr\u016fm\u011brn\u00e9 mzdy). Toto rozd\u011blen\u00ed umo\u017en\u00ed zam\u011bstnavatel\u016fm poskytnout zam\u011bstnanc\u016fm v\u00edce benefit\u016f v r\u00e1mci osvobozen\u00ed, a to a\u017e do celkov\u00e9 v\u00fd\u0161e 69 835,50 K\u010d ro\u010dn\u011b.<\/p>\n\n\n\n<p>Pro rok 2026 je limit osvobozen\u00ed od dan\u011b n\u00e1sleduj\u00edc\u00ed: <\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>volno\u010dasov\u00e9 benefity do 24 483,50 K\u010d<\/strong> (polovina pr\u016fm\u011brn\u00e9 mzdy), <\/li>\n\n\n\n<li><strong>zdravotn\u00ed benefity do 48 967,- K\u010d<\/strong> (ro\u010dn\u00ed v\u00fd\u0161e pr\u016fm\u011brn\u00e9 mzdy).<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Benefity v Nuggetu<\/h3>\n\n\n\n<p>Dosud se do z\u00e1konn\u00e9 v\u00fd\u0161e nepen\u011b\u017en\u00edch benefit\u016f na\u010d\u00edtaly <strong>mzdov\u00e9 slo\u017eky 9266 &#8211; 9275 P\u0159\u00edjmy osvobozen\u00e9 od dan\u011b<\/strong>. Nyn\u00ed si m\u016f\u017eete sami ur\u010dit libovolnou mzdovou slo\u017eku (zapo\u010ditatelnost, do \u010deho vstupuje\/nevstupuje je na u\u017eivateli) a pomoc\u00ed konkr\u00e9tn\u00edho nastaven\u00ed rozhodnout, zda jde o b\u011b\u017en\u00fd nebo zdravotn\u00ed nepen\u011b\u017en\u00ed benefit.<\/p>\n\n\n\n<p>Pro nastaven\u00ed benefitu p\u0159ejd\u011bte do funkce <strong>Mzdy 2-4-2 Mzdov\u00e9 slo\u017eky \u2013 atributy<\/strong>. Ve spodn\u00ed \u010d\u00e1sti okna najdete \u00fadaj <strong>\u201eAlgoritmus 2\u201c<\/strong>, kde si m\u016f\u017eete vybrat:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>NBB = Nepen\u011b\u017en\u00ed benefit b\u011b\u017en\u00fd<\/li>\n\n\n\n<li>NBZ = Nepen\u011b\u017en\u00ed benefit zdravotn\u00ed<\/li>\n<\/ul>\n\n\n\n<p>T\u00edm zajist\u00edte spr\u00e1vn\u00e9 za\u0159azen\u00ed mzdov\u00e9 slo\u017eky k odpov\u00eddaj\u00edc\u00edmu typu benefitu a dodr\u017een\u00ed z\u00e1konn\u00e9ho limitu.<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"490\" height=\"716\" src=\"https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2025\/01\/image-1.png\" alt=\"\" class=\"wp-image-9008\" srcset=\"https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2025\/01\/image-1.png 490w, https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2025\/01\/image-1-205x300.png 205w\" sizes=\"auto, (max-width: 490px) 100vw, 490px\" \/><\/figure><\/div>\n\n\n<p>Celkovou v\u00fd\u0161i t\u011bchto benefit\u016f m\u016f\u017eete sledovat p\u0159\u00edmo na kart\u011b zam\u011bstnance, a to na z\u00e1lo\u017ece &#8222;Pr\u016fm\u011bry a \u00fahrny&#8220;, \u00fadaje:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>L4699 &#8222;\u00dahrn m\u011bs\u00ed\u010dn\u00edch nepen\u011b\u017en\u00edch benefit\u016f&#8220;<\/li>\n\n\n\n<li>L4697 &#8222;\u00dahrn zdravotn\u00edch nepen\u011b\u017en\u00edch benefit\u016f&#8220;<\/li>\n<\/ul>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"862\" height=\"469\" src=\"https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2025\/01\/image-2.png\" alt=\"\" class=\"wp-image-9009\" srcset=\"https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2025\/01\/image-2.png 862w, https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2025\/01\/image-2-300x163.png 300w, https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2025\/01\/image-2-768x418.png 768w\" sizes=\"auto, (max-width: 862px) 100vw, 862px\" \/><\/figure><\/div>\n\n\n<h3 class=\"wp-block-heading has-text-align-center\">Zobrazen\u00ed na v\u00fdplatn\u00ed p\u00e1sce<\/h3>\n\n\n\n<p>Mzdov\u00e1 slo\u017eka 9274 a 9275 se zobraz\u00ed na v\u00fdplatn\u00ed p\u00e1sce. <\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Zam\u011bstnaneck\u00e9 benefity jsou d\u016fle\u017eit\u00fdm firemn\u00edm n\u00e1strojem, kter\u00fd se vyu\u017e\u00edv\u00e1 pro motivaci a spokojenost zam\u011bstnanc\u016f. Pokud se zam\u011bstnavatel rozhodne poskytnout zam\u011bstnanc\u016fm pen\u011b\u017eit\u00fd \u010di nepen\u011b\u017eit\u00fd benefit, m\u011bl by tak\u00e9 stanovit jasn\u00e9 podm\u00ednky, za jak\u00fdch na n\u011b vznikne zam\u011bstnanci n\u00e1rok. U ka\u017ed\u00e9ho benefitu se posuzuje, zda jde o da\u0148ov\u011b uznateln\u00fd n\u00e1klad zam\u011bstnavatele, zdaniteln\u00fd p\u0159\u00edjem zam\u011bstnance, a zda vstupuje [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":0,"template":"","format":"standard","meta":{"footnotes":""},"lsvr_kba_cat":[24,949],"lsvr_kba_tag":[],"class_list":["post-9005","lsvr_kba","type-lsvr_kba","status-publish","format-standard","hentry","lsvr_kba_cat-zakladni-nastaveni-firmy","lsvr_kba_cat-karta-zamestnance"],"_links":{"self":[{"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/lsvr_kba\/9005","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":13,"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/lsvr_kba\/9005\/revisions"}],"predecessor-version":[{"id":11258,"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/lsvr_kba\/9005\/revisions\/11258"}],"wp:attachment":[{"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/media?parent=9005"}],"wp:term":[{"taxonomy":"lsvr_kba_cat","embeddable":true,"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/lsvr_kba_cat?post=9005"},{"taxonomy":"lsvr_kba_tag","embeddable":true,"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/lsvr_kba_tag?post=9005"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}