{"id":2067,"date":"2025-11-02T00:59:58","date_gmt":"2025-11-01T23:59:58","guid":{"rendered":"https:\/\/www.e-cons.eu\/?p=2067"},"modified":"2026-01-02T09:38:01","modified_gmt":"2026-01-02T08:38:01","slug":"navysenie-stravneho-sk","status":"publish","type":"post","link":"https:\/\/www.e-cons.eu\/sk\/post\/navysenie-stravneho-sk","title":{"rendered":"Nav\u00fd\u0161enie s\u00fam stravn\u00e9ho na Slovensku od 1. 12. 2025"},"content":{"rendered":"
\"Nav\u00fd\u0161enie<\/figure>\n\n\n\n

V nadv\u00e4znosti na n\u00e1rast cien jed\u00e1l a nealkoholick\u00fdch n\u00e1pojov v re\u0161taura\u010dnom stravovan\u00ed doch\u00e1dza na Slovensku op\u00e4\u0165 k \u00faprave s\u00fam stravn\u00e9ho<\/strong> \u2013 a to v zmysle vydan\u00e9ho Ozn\u00e1menia ministerstva pr\u00e1ce a soci\u00e1lnych vec\u00ed<\/a>, pri\u010dom nov\u00e9 sadzby nadob\u00fadaj\u00fa \u00fa\u010dinnos\u0165 1. decembra 2025<\/strong>.<\/p>\n\n\n\n

Preh\u013ead zmien v sum\u00e1ch stravn\u00e9ho pri tuzemskej pracovnej ceste v priebehu roka 2025<\/strong><\/strong><\/h2>\n\n\n\n
D\u013a\u017eka pracovnej cesty<\/strong>
(p\u00e1smo)<\/strong><\/td>		Do 31. 3. 2025 <\/strong><\/td>Do 1. 11. 2025<\/strong> <\/td>Od 1. 12. 2025<\/strong><\/td><\/tr>
5-12 hod\u00edn <\/td>8,30 \u20ac<\/td>8,80 \u20ac <\/td>9,30 \u20ac<\/td><\/tr>
12-18 hod\u00edn <\/td>12,30 \u20ac<\/td>13,10 \u20ac <\/td>13,80 \u20ac<\/td><\/tr>
18 a viac hod\u00edn <\/td>18,40 \u20ac<\/td>19,50 \u20ac <\/td>20,60 \u20ac<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n
\n
\n \"\"\n <\/div>\n
\n

Ako sa vypo\u010d\u00edta v\u00fd\u0161ka n\u00e1hrady za slu\u017eobn\u00fa cestu doma a v zahrani\u010d\u00ed<\/strong>? Ak\u00e9 n\u00e1hrady prin\u00e1le\u017eia za pou\u017eitie s\u00fakromn\u00e9ho vozidla<\/strong> na slu\u017eobn\u00fa cestu? Odpovede a \u010fal\u0161ie podrobnosti n\u00e1jdete v \u010dl\u00e1nku o pravidl\u00e1ch poskytovania cestovn\u00fdch n\u00e1hrad na Slovensku<\/a><\/strong>.<\/p>\n <\/div>\n <\/div>\n\n\n

Ktor\u00e9 \u010fal\u0161ie sumy nav\u00fd\u0161enie stravn\u00e9ho ovplyv\u0148uje?<\/strong> <\/h2>\n\n\n\n

Od sumy stravn\u00e9ho (di\u00e9ty) pri tuzemskej pracovnej ceste v prvom \u010dasovom p\u00e1sme <\/strong>sa odv\u00edjaj\u00fa viacer\u00e9 \u010fal\u0161ie<\/strong>, napr\u00edklad:<\/p>\n\n\n\n

    \n
  • maxim\u00e1lny da\u0148ov\u00fd v\u00fddavok na stravn\u00e9,<\/li>\n\n\n\n
  • minim\u00e1lna hodnota stravovacej pouk\u00e1\u017eky (gastrol\u00edstka),<\/li>\n\n\n\n
  • finan\u010dn\u00fd pr\u00edspevok zamestn\u00e1vate\u013ea na stravovanie zamestnanca.<\/li>\n<\/ul>\n\n\n\n

    Pr\u00edspevky na stravovanie<\/strong> <\/h3>\n\n\n\n

    V zmysle Z\u00e1konn\u00edka pr\u00e1ce m\u00e1 zamestn\u00e1vate\u013e povinnos\u0165 poskytn\u00fa\u0165 zamestnancovi pr\u00edspevok na stravn\u00e9 vo v\u00fd\u0161ke najmenej 55 % z ceny jedla, maxim\u00e1lne v\u0161ak 55 % zo sumy stravn\u00e9ho<\/strong> pri pracovnej ceste trvaj\u00facej 5\u201312 hod\u00edn \u2013 t. j. od 1. 12. 2025 maxim\u00e1lne 5,12 EUR<\/strong> (ide o da\u0148ovo uznate\u013en\u00fd v\u00fddavok pre zamestn\u00e1vatela). <\/p>\n\n\n\n

    Stravn\u00e9 l\u00edstky<\/strong> <\/h3>\n\n\n\n

    Z\u00e1kon\u00edk pr\u00e1ce stanovuje minim\u00e1lnu hodnotu stravenky, kter\u00e1 mus\u00ed by\u0165 najmenej 75 % stravn\u00e9ho <\/strong>(z n\u00e1hrady pri pracovnej ceste, ktor\u00e1 trv\u00e1 5\u201312 hod\u00edn), teda od 1. 12. 2025 sa minim\u00e1lna hodnota zvy\u0161uje zo 6,60 EUR na 6,98 EUR<\/strong>. <\/p>\n\n\n\n

    Finan\u010dn\u00fd pr\u00edspevok na stravovanie<\/strong> <\/h3>\n\n\n\n

    Ak zamestn\u00e1vate\u013e poskytuje finan\u010dn\u00fd pr\u00edspevok na stravovanie, minim\u00e1lna suma pr\u00edspevku \u010din\u00ed 55 % z hodnoty stravn\u00e9ho l\u00edstka<\/strong>, t. j. od 1. 12. 2025 bude minim\u00e1lna hodnota 3,84 EUR<\/strong>. <\/p>\n\n\n\n

    Finan\u010dn\u00fd pr\u00edspevok na stravn\u00e9 sa poskytuje v\u017edy dopredu<\/strong>, aby zamestnanec mal k dispoz\u00edcii finan\u010dn\u00e9 prostriedky prv\u00fd pracovn\u00fd de\u0148 nasleduj\u00faceho mesiaca. Preto je potrebn\u00e9 zoh\u013eadni\u0165 zmeny u\u017e na konci novembra 2025<\/strong>, dokedy by mali ma\u0165 zamestnanci vyplaten\u00e9 pr\u00edspevky na stravovanie na mesiac december.<\/p>\n\n\n\n

    Polo\u017eka<\/strong> <\/td>Do 31. 3. 2025<\/strong><\/td>Do 30. 11. 2025<\/strong><\/td>Od 1. 12. 2025<\/strong><\/td><\/tr>
    Minim\u00e1lna hodnota <\/strong>stravovacej pouk\u00e1\u017eky <\/td>6,23 \u20ac<\/td>6,60 \u20ac <\/td>6,98 \u20ac<\/td><\/tr>
    Minim\u00e1lny pr\u00edspevok<\/strong> zamestn\u00e1vate\u013ea na gastrol\u00edstky \/ finan\u010dn\u00fd pr\u00edspevok na stravovanie<\/td>3,43 \u20ac<\/td>3,63 \u20ac <\/td>3,84 \u20ac<\/td><\/tr>
    Maxim\u00e1lny pr\u00edspevok zamestn\u00e1vate\u013ea pod\u013ea Z\u00e1konn\u00edka pr\u00e1ce <\/td>4,57 \u20ac<\/td>4,84 \u20ac <\/td>5,12 \u20ac<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

    <\/p>","protected":false},"excerpt":{"rendered":"

    V nadv\u00e4znosti na n\u00e1rast cien jed\u00e1l a nealkoholick\u00fdch n\u00e1pojov v re\u0161taura\u010dnom stravovan\u00ed doch\u00e1dza na Slovensku op\u00e4\u0165 k \u00faprave s\u00fam stravn\u00e9ho \u2013 a to v zmysle vydan\u00e9ho Ozn\u00e1menia ministerstva pr\u00e1ce a soci\u00e1lnych vec\u00ed, pri\u010dom nov\u00e9 sadzby nadob\u00fadaj\u00fa \u00fa\u010dinnos\u0165 1. decembra 2025. Preh\u013ead zmien v sum\u00e1ch stravn\u00e9ho pri tuzemskej pracovnej ceste v priebehu roka 2025 D\u013a\u017eka pracovnej cesty(p\u00e1smo) Do 31. 3. 2025  Do 1. […]<\/p>\n","protected":false},"author":5,"featured_media":2085,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[12],"tags":[],"class_list":["post-2067","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sk"],"acf":[],"yoast_head":"\nNav\u00fd\u0161enie s\u00fam stravn\u00e9ho na Slovensku od 1. 12. 2025<\/title>\n<meta name=\"description\" content=\"Cestovn\u00e9 n\u00e1hrady na Slovensku sa od 1. decembra 2025 menia. 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