{"id":389,"date":"2023-12-20T13:38:00","date_gmt":"2023-12-20T12:38:00","guid":{"rendered":"https:\/\/www.e-cons.eu\/?p=389"},"modified":"2024-08-09T16:11:29","modified_gmt":"2024-08-09T14:11:29","slug":"zamestnanecke-benefity-co-se-meni-od-roku-2024","status":"publish","type":"post","link":"https:\/\/www.e-cons.eu\/sk\/post\/zamestnanecke-benefity-co-se-meni-od-roku-2024","title":{"rendered":"Zam\u011bstnaneck\u00e9 benefity: co se zm\u011bn\u00ed od roku 2024?"},"content":{"rendered":"<figure class=\"wp-block-image size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"573\" src=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/05\/benefity-1024x573.jpg\" alt=\"Zam\u011bstnaneck\u00e9 benefity: co se zm\u011bn\u00ed od roku 2024?\" class=\"wp-image-1816\" srcset=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/05\/benefity-1024x573.jpg 1024w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/05\/benefity-300x168.jpg 300w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/05\/benefity-768x430.jpg 768w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/05\/benefity.jpg 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Konsolida\u010dn\u00ed bal\u00ed\u010dek p\u0159in\u00e1\u0161\u00ed zm\u011bny, kter\u00e9 se dotknou benefit\u016f&nbsp;<strong>ze strany zam\u011bstnance i zam\u011bstnavatele<\/strong>. P\u016fvodn\u011b se da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed benefit\u016f m\u011blo zcela zru\u0161it, nicm\u00e9n\u011b vl\u00e1da po velk\u00e9 kritice zru\u0161en\u00ed p\u0159ehodnotila.&nbsp;<strong>Jak\u00e1 pravidla tedy plat\u00ed od roku 2024?<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Nov\u00fd limit pro osvobozen\u00ed nepen\u011b\u017en\u00edch benefit\u016f<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Od 1. 1. 2024 budou benefity nov\u011b osvobozeny od dan\u011b z p\u0159\u00edjmu zam\u011bstnance pouze&nbsp;<strong>do v\u00fd\u0161e poloviny pr\u016fm\u011brn\u00e9 mzdy<\/strong>. Pr\u016fm\u011brn\u00e1 mzda pro rok 2024 je stanovena na 43 967 K\u010d a jej\u00ed polovina \u010din\u00ed&nbsp;<strong>21 983 K\u010d<\/strong>. Do t\u00e9to \u010d\u00e1stky se tedy benefity danit nebudou. &nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">V p\u0159\u00edpad\u011b&nbsp;<strong>p\u0159ekro\u010den\u00ed<\/strong>&nbsp;hranice ji\u017e benefity&nbsp;<strong>podl\u00e9haj\u00ed dani z p\u0159\u00edjmu a tak\u00e9 odvod\u016fm pojistn\u00e9ho.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Na stran\u011b&nbsp;<strong>zam\u011bstnavatele<\/strong>&nbsp;za\u010dne platit pravidlo, \u017ee:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>hodnota benefit\u016f&nbsp;<strong>do limitu<\/strong>&nbsp;bude pova\u017eov\u00e1na za&nbsp;<strong>da\u0148ov\u011b neuznateln\u00fd n\u00e1klad<\/strong>;<\/li>\n\n\n\n<li>a naopak hodnota benefit\u016f&nbsp;<strong>nad limit<\/strong>&nbsp;bude pova\u017eov\u00e1na za&nbsp;<strong>da\u0148ov\u011b uznateln\u00fd n\u00e1klad<\/strong>.<\/li>\n<\/ul>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\">Pro spr\u00e1vn\u00e9 zdan\u011bn\u00ed benefit\u016f bude kl\u00ed\u010dov\u00e9 ur\u010dit&nbsp;<strong>okam\u017eik, kdy dan\u00fd benefit vznikl<\/strong>. Jestli\u017ee nap\u0159. zam\u011bstnavatel \u201enabije\u201c zam\u011bstnanci benefitn\u00ed kartu v roce 2023, ale zam\u011bstnanec tyto body vyu\u017eije a\u017e v roce 2024, budou vyu\u017eit\u00e9 body ji\u017e podl\u00e9hat&nbsp;<strong>nov\u00e9mu re\u017eimu dan\u011bn\u00ed<\/strong>.<\/p>\n<\/blockquote>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\"><\/p>\n<\/blockquote>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Zru\u0161en\u00ed dosavadn\u00edch osvobozen\u00ed &nbsp;<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Zm\u011bna ovlivn\u00ed i poskytov\u00e1n\u00ed nepen\u011b\u017en\u00edho pln\u011bn\u00ed u&nbsp;<strong>rekreace a z\u00e1jezdu<\/strong>, kter\u00e9 je moment\u00e1ln\u011b na stran\u011b zam\u011bstnance osvobozeno do \u010d\u00e1stky 20 000 K\u010d ro\u010dn\u011b. Limit v t\u00e9to v\u00fd\u0161i kon\u010d\u00ed a nov\u011b bude i tento benefit omezen stejn\u011b jako ostatn\u00ed, tedy&nbsp;<strong>polovinou platn\u00e9 pr\u016fm\u011brn\u00e9 mzdy.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Konsolida\u010dn\u00ed bal\u00ed\u010dek tak\u00e9 ru\u0161\u00ed n\u011bkter\u00e1&nbsp;<strong>dal\u0161\u00ed osvobozen\u00ed od dan\u011b:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>dary od zam\u011bstnavatele do v\u00fd\u0161e 2 000 K\u010d ro\u010dn\u011b;<\/li>\n\n\n\n<li>soci\u00e1ln\u00ed v\u00fdpomoc na p\u0159eklenut\u00ed mimo\u0159\u00e1dn\u011b obt\u00ed\u017en\u00fdch pom\u011br\u016f;<\/li>\n\n\n\n<li>mana\u017eersk\u00e9 byty;<\/li>\n\n\n\n<li>nadlimitn\u00ed stravenky;<\/li>\n\n\n\n<li>dary v nepen\u011b\u017en\u00ed form\u011b (nap\u0159. pouk\u00e1zky do obchod\u016f, d\u00e1rkov\u00e9 karty, zbo\u017e\u00ed apod.).<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Pokud tedy zam\u011bstnanec obdr\u017e\u00ed od sv\u00e9ho zam\u011bstnavatele nap\u0159.&nbsp;<strong>pouk\u00e1zku na n\u00e1kup<\/strong>&nbsp;v drogerii, tak bude hodnota pouk\u00e1zky (bez ohledu na v\u00fd\u0161i) podl\u00e9hat dani a odvodu na soci\u00e1ln\u00ed i zdravotn\u00ed poji\u0161t\u011bn\u00ed.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Akce pro zam\u011bstnance bez limitu<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Rovn\u011b\u017e bylo vy\u0159e\u0161eno omezen\u00ed t\u00fdkaj\u00edc\u00ed se&nbsp;<strong>po\u0159\u00e1d\u00e1n\u00ed akc\u00ed pro zam\u011bstnance<\/strong>&nbsp;(zam\u011bstnaneck\u00e9 ve\u010d\u00edrky, sportovn\u00ed akce apod.). Tyto ud\u00e1losti ji\u017e&nbsp;<strong>nebudou limitov\u00e1ny,&nbsp;<\/strong>tak\u017ee se na n\u011b nov\u011b nevztahuje omezen\u00ed polovinou pr\u016fm\u011brn\u00e9 mzdy.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Do novely se dostalo\u00a0<strong>speci\u00e1ln\u00ed ustanoven\u00ed,<\/strong>\u00a0kter\u00e9 vysv\u011btluje, \u017ee na stran\u011b zam\u011bstnance jsou <em>osvobozeny p\u0159\u00edjmy plynouc\u00ed z \u00fa\u010dasti zam\u011bstnance nebo jeho rodinn\u00e9ho p\u0159\u00edslu\u0161n\u00edka na\u00a0<\/em><strong><em>sportovn\u00ed nebo kulturn\u00ed akci<\/em><\/strong><em>, kterou po\u0159\u00e1d\u00e1 zam\u011bstnavatel\u00a0<\/em><strong><em>pro omezen\u00fd okruh \u00fa\u010dastn\u00edk\u016f<\/em><\/strong><em>, pokud vzhledem k jej\u00ed povaze je po\u0159\u00e1d\u00e1n\u00ed takov\u00e9 akce obvykl\u00e9 a jej\u00ed forma a rozsah jsou p\u0159im\u011b\u0159en\u00e9. Tak\u00e9 se mus\u00ed jednat o akci\u00a0<\/em><strong><em>neve\u0159ejnou<\/em>\u00a0<\/strong>(jen pro zam\u011bstnance a jejich rodinn\u00e9 p\u0159\u00edslu\u0161n\u00edky),\u00a0<em>po\u0159\u00e1danou za\u00a0<\/em><strong><em>p\u0159im\u011b\u0159en\u00fdch okolnost\u00ed\u00a0<\/em><\/strong><em>a tak\u00e9\u00a0<\/em><strong><em>nikoliv pravidelnou<\/em><\/strong>\u00a0(nap\u0159. t\u00fddn\u011b, m\u011bs\u00ed\u010dn\u011b).<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Nov\u00e1 pravidla stravenek &nbsp;<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Velmi obl\u00edben\u00fdm benefitem jsou&nbsp;<strong>stravenky<\/strong>. U nich konsolida\u010dn\u00ed bal\u00ed\u010dek zav\u00e1d\u00ed zcela nov\u00fd pojem, a to&nbsp;<strong>p\u0159\u00edsp\u011bvek na stravov\u00e1n\u00ed<\/strong>. Pod t\u00edmto pojmem se rozum\u00ed:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>stravov\u00e1n\u00ed poskytovan\u00e9 jako&nbsp;<strong>nepen\u011b\u017en\u00ed pln\u011bn\u00ed<\/strong>&nbsp;ur\u010den\u00e9 ke spot\u0159eb\u011b na pracovi\u0161ti anebo je v r\u00e1mci stravov\u00e1n\u00ed zaji\u0161t\u011bn\u00e9 jin\u00fdm subjektem (tj. stravenky, z\u00e1vodn\u00ed stravov\u00e1n\u00ed);<\/li>\n\n\n\n<li><strong>pen\u011b\u017eit\u00fd p\u0159\u00edsp\u011bvek&nbsp;<\/strong>na stravov\u00e1n\u00ed.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">T\u00edm doch\u00e1z\u00ed ke sjednocen\u00ed podm\u00ednek obou kategori\u00ed. Ani poskytov\u00e1n\u00ed stravov\u00e1n\u00ed zam\u011bstnanc\u016fm na pracovi\u0161ti tedy nov\u011b&nbsp;<strong>nebude da\u0148ov\u011b neomezen\u00e9<\/strong>, ale bude pro n\u011bj&nbsp;<strong>platit stejn\u00fd limit<\/strong>&nbsp;jako pro stravenkov\u00fd pau\u0161\u00e1l.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">V roce 2023 je u stravenkov\u00e9ho pau\u0161\u00e1lu da\u0148ov\u011b uznateln\u00e1 \u010d\u00e1stka 107,10 K\u010d. M\u00e1 n\u00e1vaznost na z\u00e1kon o&nbsp;dan\u00edch z&nbsp;p\u0159\u00edjmu, kde je toto osvobozen\u00ed od dan\u011b omezeno limitem ve v\u00fd\u0161i<strong>&nbsp;70 % horn\u00ed hranice stravn\u00e9ho<\/strong>, kter\u00e9 lze poskytnout zam\u011bstnanc\u016fm p\u0159i pracovn\u00ed cest\u011b trvaj\u00edc\u00ed 5\u201312 hodin.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Z\u00e1rove\u0148 je dle nov\u00e9 \u00fapravy mo\u017en\u00e9 poskytnout<strong>&nbsp;dal\u0161\u00ed p\u0159\u00edsp\u011bvek na stravov\u00e1n\u00ed<\/strong>&nbsp;v r\u00e1mci stejn\u00e9 sm\u011bny, a to zam\u011bstnanc\u016fm, jejich\u017e d\u00e9lka sm\u011bny&nbsp;<strong>p\u0159es\u00e1hne 11 hodin<\/strong>&nbsp;v\u010detn\u011b p\u0159est\u00e1vky.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Z toho tedy vypl\u00fdv\u00e1, \u017ee:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>U zam\u011bstnanc\u016f je p\u0159\u00edsp\u011bvek na stravov\u00e1n\u00ed&nbsp;<strong>osvobozen\u00fd od dan\u011b a odvod\u016f pouze do uveden\u00e9ho limitu cestovn\u00ed n\u00e1hrady za stravn\u00e9<\/strong>. Nad limit ji\u017e podl\u00e9h\u00e1 zdan\u011bn\u00ed a odvod\u016fm na SP a ZP.<\/li>\n\n\n\n<li>Naopak u zam\u011bstnavatele p\u016fjde\u00a0<strong>v\u017edy o da\u0148ov\u011b uznateln\u00fd n\u00e1klad,<\/strong>\u00a0a to i v p\u0159\u00edpad\u011b, kdy p\u0159\u00edsp\u011bvek na stravov\u00e1n\u00ed p\u0159es\u00e1hne\u00a0<strong>uveden\u00fd limit<\/strong>.<\/li>\n<\/ul>\n\n\n<div class=\"c-blog-highlight\" style=\"\">\r\n    <h2 class=\"c-blog-highlight__title\">\r\n        Zjist\u011bte, jak daleko jste v&nbsp;digitalizaci \u00fa\u010detnictv\u00ed    <\/h2>\r\n    <div class=\"c-blog-highlight__text\">\r\n        <p>M\u00e1te ve firm\u011b \u00fa\u010detn\u00ed a&nbsp;mzdov\u00e9 technologie pod palcem, nebo se s&nbsp;nimi teprve seznamujete? Nev\u00edte, jak za\u010d\u00edt, nebo se chcete posunout d\u00e1l? <strong>St\u00e1hn\u011bte si zdarma <a href=\"https:\/\/www.e-cons.eu\/sk\/#checklist\">checklist digitalizace \u00fa\u010detnictv\u00ed a&nbsp;mezd<\/a><\/strong>. \u2714\ufe0f<\/p>\n    <\/div>\r\n<\/div>\n\n\n<h2 class=\"wp-block-heading\"><strong>T\u0159et\u00ed sazba p\u0159idan\u011bn\u00ed slu\u017eebn\u00edch aut pro osobn\u00ed \u00fa\u010dely &nbsp;<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Dal\u0161\u00ed zm\u011bna se t\u00fdk\u00e1 i slu\u017eebn\u00edch aut, kter\u00e9 zam\u011bstnavatel poskytnul zam\u011bstnanci i\u00a0<strong>k soukrom\u00fdm \u00fa\u010del\u016fm<\/strong>. Ke st\u00e1vaj\u00edc\u00edm dv\u011bma sazb\u00e1m p\u0159ib\u00fdv\u00e1 t\u0159et\u00ed.\u00a0Podrobnosti najdete <strong>v \u010dl\u00e1nku o\u00a0<\/strong><a href=\"https:\/\/www.e-cons.eu\/sk\/post\/pridaneni-sluzebnich-aut-pro-osobni-ucely-od-roku-2024\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>p\u0159idan\u011bn\u00ed firemn\u00edch vozidel od roku 2024<\/strong><\/a><strong>.<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Nov\u00e9 mo\u017enosti p\u0159\u00edsp\u011bvk\u016f: DIP a poji\u0161t\u011bn\u00ed dlouhodob\u00e9 p\u00e9\u010de<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Jedin\u00fd benefit, u kter\u00e9ho&nbsp;<strong>nedoch\u00e1z\u00ed<\/strong>&nbsp;k \u017e\u00e1dn\u00e9 zm\u011bn\u011b z pohledu zam\u011bstnavatele, je&nbsp;<strong>p\u0159\u00edsp\u011bvek na penzijn\u00ed \u010di \u017eivotn\u00ed poji\u0161t\u011bn\u00ed.<\/strong>&nbsp;St\u00e1le plat\u00ed da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed&nbsp;<strong>a\u017e do v\u00fd\u0161e 50 000 K\u010d.<\/strong>&nbsp;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Naopak doch\u00e1z\u00ed k&nbsp;<strong>roz\u0161\u00ed\u0159en\u00ed o dal\u0161\u00ed dva produkty<\/strong>, na kter\u00e9 budete moci zam\u011bstnanc\u016fm p\u0159isp\u00edvat:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>poji\u0161t\u011bn\u00ed dlouhodob\u00e9 p\u00e9\u010de;<\/li>\n\n\n\n<li>DIP \u2013 dlouhodob\u00fd investi\u010dn\u00ed produkt.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Poji\u0161t\u011bn\u00ed dlouhodob\u00e9 p\u00e9\u010de<\/strong>&nbsp;m\u00e1 zajistit v\u00fdplatu pen\u011bz v p\u0159\u00edpad\u011b, pokud se \u010dlov\u011bk stane kv\u016fli zdravotn\u00edmu stavu z\u00e1visl\u00fdm na pomoci druh\u00fdch. Bude mo\u017en\u00e9 pojistit jak sebe, tak osobou bl\u00edzkou. O v\u00fdplatu z t\u00e9to pojistky bude moci poji\u0161t\u011bn\u00e1 osoba za\u017e\u00e1dat, kdy\u017e se stane<strong>&nbsp;z\u00e1vislou na pomoci jin\u00e9 osoby&nbsp;<\/strong>ve stupni III. nebo IV. (stupn\u011b upravuje z\u00e1kon o soci\u00e1ln\u00edch slu\u017eb\u00e1ch).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Aby poji\u0161t\u011bn\u00ed splnilo podm\u00ednky pro da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed, mus\u00ed b\u00fdt nastaven\u00e9 tak, aby poji\u0161\u0165ovna vypl\u00e1cela&nbsp;<strong>m\u011bs\u00ed\u010dn\u00ed pojistn\u00e9 po celou dobu<\/strong>, kdy bude poji\u0161t\u011bn\u00fd odk\u00e1z\u00e1n na pomoci jin\u00e9ho \u010dlov\u011bka. Tak\u00e9 je nutn\u00e9, aby poji\u0161\u0165ovna, kter\u00e1 pojistku sjednala, m\u011bla&nbsp;<strong>opr\u00e1vn\u011bn\u00ed<\/strong>&nbsp;<strong>k provozov\u00e1n\u00ed poji\u0161\u0165ovac\u00ed \u010dinnosti&nbsp;<\/strong>na \u00fazem\u00ed \u010dlensk\u00e9ho st\u00e1tu EU nebo st\u00e1tu tvo\u0159\u00edc\u00edho EHP (Evropsk\u00fd hospod\u00e1\u0159sk\u00fd prostor).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>DIP<\/strong>&nbsp;<strong>(dlouhodob\u00fd investi\u010dn\u00ed produkt)<\/strong>&nbsp;pak m\u00e1 vedle penzijn\u00edho spo\u0159en\u00ed slou\u017eit jako dal\u0161\u00ed&nbsp;<strong>n\u00e1stroj pro zaji\u0161t\u011bn\u00ed na st\u00e1\u0159\u00ed.<\/strong>&nbsp;P\u016fjde o investice do akci\u00ed, dluhopis\u016f anebo pod\u00edlov\u00fdch fond\u016f. Stejn\u011b jako u penzijn\u00edho a \u017eivotn\u00edho poji\u0161t\u011bn\u00ed bude m\u00edt zam\u011bstnanec mo\u017enost si tyto p\u0159\u00edsp\u011bvky \u010di pojistn\u00e9&nbsp;<strong>ode\u010d\u00edst ze z\u00e1kladu dan\u011b<\/strong>&nbsp;p\u0159i ro\u010dn\u00edm z\u00fa\u010dtov\u00e1n\u00ed dan\u00ed, a&nbsp;to a\u017e ve v\u00fd\u0161i&nbsp;<strong>48 000 K\u010d ro\u010dn\u011b&nbsp;<\/strong>(dohromady za v\u0161echny t\u0159i produkty \u2013 penzijko, investi\u010dn\u00ed \u017eivotn\u00ed poji\u0161t\u011bn\u00ed, DIP).<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Jak zvl\u00e1dnout zm\u011bny? U\u0161et\u0159ete na zpracov\u00e1n\u00ed mezd<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Zm\u011bny z\u00e1kon\u016f jako jednotlivci neovlivn\u00edme. Jin\u00e9 v\u011bci ale ovlivnit m\u016f\u017eete \u2013&nbsp;<strong>d\u00edky&nbsp;<\/strong><a href=\"https:\/\/www.e-cons.eu\/sk\/mzdy-a-personalistika\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>automatizaci zpracov\u00e1n\u00ed mezd<\/strong><\/a><strong>&nbsp;nap\u0159\u00edklad u\u0161et\u0159\u00edte a\u017e 30 % n\u00e1klad\u016f!<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pokud je\u0161t\u011b zpracov\u00e1v\u00e1te mzdy ru\u010dn\u011b,\u00a0<a href=\"https:\/\/www.e-cons.eu\/sk\/kontakt\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>obra\u0165te se na n\u00e1s<\/strong><\/a>. R\u00e1di v\u00e1m pom\u016f\u017eeme s\u00a0p\u0159eveden\u00edm do onlinu, mzdov\u00fdm auditem i samotn\u00fdm \u00fa\u010dtov\u00e1n\u00edm.<\/p>","protected":false},"excerpt":{"rendered":"<p>Konsolida\u010dn\u00ed bal\u00ed\u010dek p\u0159in\u00e1\u0161\u00ed zm\u011bny, kter\u00e9 se dotknou benefit\u016f&nbsp;ze strany zam\u011bstnance i zam\u011bstnavatele. P\u016fvodn\u011b se da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed benefit\u016f m\u011blo zcela zru\u0161it, nicm\u00e9n\u011b vl\u00e1da po velk\u00e9 kritice zru\u0161en\u00ed p\u0159ehodnotila.&nbsp;Jak\u00e1 pravidla tedy plat\u00ed od roku 2024? Nov\u00fd limit pro osvobozen\u00ed nepen\u011b\u017en\u00edch benefit\u016f Od 1. 1. 2024 budou benefity nov\u011b osvobozeny od dan\u011b z p\u0159\u00edjmu zam\u011bstnance pouze&nbsp;do v\u00fd\u0161e poloviny [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":1816,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[6],"tags":[],"class_list":["post-389","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-mzdy"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Zam\u011bstnaneck\u00e9 benefity: co se zm\u011bn\u00ed od roku 2024? | E-Consulting<\/title>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"sk_SK\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Zam\u011bstnaneck\u00e9 benefity: co se zm\u011bn\u00ed od roku 2024? | E-Consulting\" \/>\n<meta property=\"og:description\" content=\"Konsolida\u010dn\u00ed bal\u00ed\u010dek p\u0159in\u00e1\u0161\u00ed zm\u011bny, kter\u00e9 se dotknou benefit\u016f&nbsp;ze strany zam\u011bstnance i zam\u011bstnavatele. P\u016fvodn\u011b se da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed benefit\u016f m\u011blo zcela zru\u0161it, nicm\u00e9n\u011b vl\u00e1da po velk\u00e9 kritice zru\u0161en\u00ed p\u0159ehodnotila.&nbsp;Jak\u00e1 pravidla tedy plat\u00ed od roku 2024? Nov\u00fd limit pro osvobozen\u00ed nepen\u011b\u017en\u00edch benefit\u016f Od 1. 1. 2024 budou benefity nov\u011b osvobozeny od dan\u011b z p\u0159\u00edjmu zam\u011bstnance pouze&nbsp;do v\u00fd\u0161e poloviny [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.e-cons.cz\/post\/zamestnanecke-benefity-co-se-meni-od-roku-2024\" \/>\n<meta property=\"og:site_name\" content=\"E-Consulting\" \/>\n<meta property=\"article:published_time\" content=\"2023-12-20T12:38:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-08-09T14:11:29+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.e-cons.cz\/wp-content\/uploads\/2024\/05\/benefity.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"672\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Ond\u0159ej Podehradsk\u00fd\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Autor\" \/>\n\t<meta name=\"twitter:data1\" content=\"Ond\u0159ej Podehradsk\u00fd\" \/>\n\t<meta name=\"twitter:label2\" content=\"Predpokladan\u00fd \u010das \u010d\u00edtania\" \/>\n\t<meta name=\"twitter:data2\" content=\"6 min\u00fat\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/zamestnanecke-benefity-co-se-meni-od-roku-2024#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/zamestnanecke-benefity-co-se-meni-od-roku-2024\"},\"author\":{\"name\":\"Ond\u0159ej Podehradsk\u00fd\",\"@id\":\"https:\\\/\\\/www.e-cons.eu\\\/#\\\/schema\\\/person\\\/be2d0acc709ea489b566c9e410bec9ae\"},\"headline\":\"Zam\u011bstnaneck\u00e9 benefity: co se zm\u011bn\u00ed od roku 2024?\",\"datePublished\":\"2023-12-20T12:38:00+00:00\",\"dateModified\":\"2024-08-09T14:11:29+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/zamestnanecke-benefity-co-se-meni-od-roku-2024\"},\"wordCount\":1386,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/www.e-cons.eu\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/zamestnanecke-benefity-co-se-meni-od-roku-2024#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.e-cons.eu\\\/wp-content\\\/uploads\\\/2024\\\/05\\\/benefity.jpg\",\"articleSection\":[\"Mzdy\"],\"inLanguage\":\"sk-SK\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/zamestnanecke-benefity-co-se-meni-od-roku-2024#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/zamestnanecke-benefity-co-se-meni-od-roku-2024\",\"url\":\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/zamestnanecke-benefity-co-se-meni-od-roku-2024\",\"name\":\"Zam\u011bstnaneck\u00e9 benefity: co se zm\u011bn\u00ed od roku 2024? | E-Consulting\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.e-cons.eu\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/zamestnanecke-benefity-co-se-meni-od-roku-2024#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/zamestnanecke-benefity-co-se-meni-od-roku-2024#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.e-cons.eu\\\/wp-content\\\/uploads\\\/2024\\\/05\\\/benefity.jpg\",\"datePublished\":\"2023-12-20T12:38:00+00:00\",\"dateModified\":\"2024-08-09T14:11:29+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/zamestnanecke-benefity-co-se-meni-od-roku-2024#breadcrumb\"},\"inLanguage\":\"sk-SK\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/zamestnanecke-benefity-co-se-meni-od-roku-2024\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"sk-SK\",\"@id\":\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/zamestnanecke-benefity-co-se-meni-od-roku-2024#primaryimage\",\"url\":\"https:\\\/\\\/www.e-cons.eu\\\/wp-content\\\/uploads\\\/2024\\\/05\\\/benefity.jpg\",\"contentUrl\":\"https:\\\/\\\/www.e-cons.eu\\\/wp-content\\\/uploads\\\/2024\\\/05\\\/benefity.jpg\",\"width\":1200,\"height\":672},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/zamestnanecke-benefity-co-se-meni-od-roku-2024#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Dom\u016f\",\"item\":\"https:\\\/\\\/www.e-cons.cz\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Zam\u011bstnaneck\u00e9 benefity: co se zm\u011bn\u00ed od roku 2024?\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.e-cons.eu\\\/#website\",\"url\":\"https:\\\/\\\/www.e-cons.eu\\\/\",\"name\":\"E-Consulting\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.e-cons.eu\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.e-cons.eu\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"sk-SK\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.e-cons.eu\\\/#organization\",\"name\":\"E-Eonsulting\",\"url\":\"https:\\\/\\\/www.e-cons.eu\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"sk-SK\",\"@id\":\"https:\\\/\\\/www.e-cons.eu\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.e-cons.eu\\\/wp-content\\\/uploads\\\/2024\\\/04\\\/logo.svg\",\"contentUrl\":\"https:\\\/\\\/www.e-cons.eu\\\/wp-content\\\/uploads\\\/2024\\\/04\\\/logo.svg\",\"width\":125,\"height\":48,\"caption\":\"E-Eonsulting\"},\"image\":{\"@id\":\"https:\\\/\\\/www.e-cons.eu\\\/#\\\/schema\\\/logo\\\/image\\\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.e-cons.eu\\\/#\\\/schema\\\/person\\\/be2d0acc709ea489b566c9e410bec9ae\",\"name\":\"Ond\u0159ej Podehradsk\u00fd\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"sk-SK\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/0e0f013d17c5a4e9f047ebb3d0d189df125d9e6bc5000cc3922ffe9509a5dbee?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/0e0f013d17c5a4e9f047ebb3d0d189df125d9e6bc5000cc3922ffe9509a5dbee?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/0e0f013d17c5a4e9f047ebb3d0d189df125d9e6bc5000cc3922ffe9509a5dbee?s=96&d=mm&r=g\",\"caption\":\"Ond\u0159ej Podehradsk\u00fd\"},\"description\":\"Senior Payroll Consultant\",\"sameAs\":[\"https:\\\/\\\/cz.linkedin.com\\\/in\\\/ond%C5%99ej-podehradsk%C3%BD-94226624a\"]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Zam\u011bstnaneck\u00e9 benefity: co se zm\u011bn\u00ed od roku 2024? | E-Consulting","robots":{"index":"noindex","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"og_locale":"sk_SK","og_type":"article","og_title":"Zam\u011bstnaneck\u00e9 benefity: co se zm\u011bn\u00ed od roku 2024? | E-Consulting","og_description":"Konsolida\u010dn\u00ed bal\u00ed\u010dek p\u0159in\u00e1\u0161\u00ed zm\u011bny, kter\u00e9 se dotknou benefit\u016f&nbsp;ze strany zam\u011bstnance i zam\u011bstnavatele. P\u016fvodn\u011b se da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed benefit\u016f m\u011blo zcela zru\u0161it, nicm\u00e9n\u011b vl\u00e1da po velk\u00e9 kritice zru\u0161en\u00ed p\u0159ehodnotila.&nbsp;Jak\u00e1 pravidla tedy plat\u00ed od roku 2024? Nov\u00fd limit pro osvobozen\u00ed nepen\u011b\u017en\u00edch benefit\u016f Od 1. 1. 2024 budou benefity nov\u011b osvobozeny od dan\u011b z p\u0159\u00edjmu zam\u011bstnance pouze&nbsp;do v\u00fd\u0161e poloviny [&hellip;]","og_url":"https:\/\/www.e-cons.cz\/post\/zamestnanecke-benefity-co-se-meni-od-roku-2024","og_site_name":"E-Consulting","article_published_time":"2023-12-20T12:38:00+00:00","article_modified_time":"2024-08-09T14:11:29+00:00","og_image":[{"width":1200,"height":672,"url":"https:\/\/www.e-cons.cz\/wp-content\/uploads\/2024\/05\/benefity.jpg","type":"image\/jpeg"}],"author":"Ond\u0159ej Podehradsk\u00fd","twitter_card":"summary_large_image","twitter_misc":{"Autor":"Ond\u0159ej Podehradsk\u00fd","Predpokladan\u00fd \u010das \u010d\u00edtania":"6 min\u00fat"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.e-cons.cz\/post\/zamestnanecke-benefity-co-se-meni-od-roku-2024#article","isPartOf":{"@id":"https:\/\/www.e-cons.cz\/post\/zamestnanecke-benefity-co-se-meni-od-roku-2024"},"author":{"name":"Ond\u0159ej Podehradsk\u00fd","@id":"https:\/\/www.e-cons.eu\/#\/schema\/person\/be2d0acc709ea489b566c9e410bec9ae"},"headline":"Zam\u011bstnaneck\u00e9 benefity: co se zm\u011bn\u00ed od roku 2024?","datePublished":"2023-12-20T12:38:00+00:00","dateModified":"2024-08-09T14:11:29+00:00","mainEntityOfPage":{"@id":"https:\/\/www.e-cons.cz\/post\/zamestnanecke-benefity-co-se-meni-od-roku-2024"},"wordCount":1386,"commentCount":0,"publisher":{"@id":"https:\/\/www.e-cons.eu\/#organization"},"image":{"@id":"https:\/\/www.e-cons.cz\/post\/zamestnanecke-benefity-co-se-meni-od-roku-2024#primaryimage"},"thumbnailUrl":"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/05\/benefity.jpg","articleSection":["Mzdy"],"inLanguage":"sk-SK","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.e-cons.cz\/post\/zamestnanecke-benefity-co-se-meni-od-roku-2024#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.e-cons.cz\/post\/zamestnanecke-benefity-co-se-meni-od-roku-2024","url":"https:\/\/www.e-cons.cz\/post\/zamestnanecke-benefity-co-se-meni-od-roku-2024","name":"Zam\u011bstnaneck\u00e9 benefity: co se zm\u011bn\u00ed od roku 2024? | E-Consulting","isPartOf":{"@id":"https:\/\/www.e-cons.eu\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.e-cons.cz\/post\/zamestnanecke-benefity-co-se-meni-od-roku-2024#primaryimage"},"image":{"@id":"https:\/\/www.e-cons.cz\/post\/zamestnanecke-benefity-co-se-meni-od-roku-2024#primaryimage"},"thumbnailUrl":"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/05\/benefity.jpg","datePublished":"2023-12-20T12:38:00+00:00","dateModified":"2024-08-09T14:11:29+00:00","breadcrumb":{"@id":"https:\/\/www.e-cons.cz\/post\/zamestnanecke-benefity-co-se-meni-od-roku-2024#breadcrumb"},"inLanguage":"sk-SK","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.e-cons.cz\/post\/zamestnanecke-benefity-co-se-meni-od-roku-2024"]}]},{"@type":"ImageObject","inLanguage":"sk-SK","@id":"https:\/\/www.e-cons.cz\/post\/zamestnanecke-benefity-co-se-meni-od-roku-2024#primaryimage","url":"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/05\/benefity.jpg","contentUrl":"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/05\/benefity.jpg","width":1200,"height":672},{"@type":"BreadcrumbList","@id":"https:\/\/www.e-cons.cz\/post\/zamestnanecke-benefity-co-se-meni-od-roku-2024#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Dom\u016f","item":"https:\/\/www.e-cons.cz\/"},{"@type":"ListItem","position":2,"name":"Zam\u011bstnaneck\u00e9 benefity: co se zm\u011bn\u00ed od roku 2024?"}]},{"@type":"WebSite","@id":"https:\/\/www.e-cons.eu\/#website","url":"https:\/\/www.e-cons.eu\/","name":"E-Consulting","description":"","publisher":{"@id":"https:\/\/www.e-cons.eu\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.e-cons.eu\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"sk-SK"},{"@type":"Organization","@id":"https:\/\/www.e-cons.eu\/#organization","name":"E-Eonsulting","url":"https:\/\/www.e-cons.eu\/","logo":{"@type":"ImageObject","inLanguage":"sk-SK","@id":"https:\/\/www.e-cons.eu\/#\/schema\/logo\/image\/","url":"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/logo.svg","contentUrl":"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/logo.svg","width":125,"height":48,"caption":"E-Eonsulting"},"image":{"@id":"https:\/\/www.e-cons.eu\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/www.e-cons.eu\/#\/schema\/person\/be2d0acc709ea489b566c9e410bec9ae","name":"Ond\u0159ej Podehradsk\u00fd","image":{"@type":"ImageObject","inLanguage":"sk-SK","@id":"https:\/\/secure.gravatar.com\/avatar\/0e0f013d17c5a4e9f047ebb3d0d189df125d9e6bc5000cc3922ffe9509a5dbee?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/0e0f013d17c5a4e9f047ebb3d0d189df125d9e6bc5000cc3922ffe9509a5dbee?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/0e0f013d17c5a4e9f047ebb3d0d189df125d9e6bc5000cc3922ffe9509a5dbee?s=96&d=mm&r=g","caption":"Ond\u0159ej Podehradsk\u00fd"},"description":"Senior Payroll Consultant","sameAs":["https:\/\/cz.linkedin.com\/in\/ond%C5%99ej-podehradsk%C3%BD-94226624a"]}]}},"_links":{"self":[{"href":"https:\/\/www.e-cons.eu\/sk\/wp-json\/wp\/v2\/posts\/389","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.e-cons.eu\/sk\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.e-cons.eu\/sk\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.e-cons.eu\/sk\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/www.e-cons.eu\/sk\/wp-json\/wp\/v2\/comments?post=389"}],"version-history":[{"count":6,"href":"https:\/\/www.e-cons.eu\/sk\/wp-json\/wp\/v2\/posts\/389\/revisions"}],"predecessor-version":[{"id":2237,"href":"https:\/\/www.e-cons.eu\/sk\/wp-json\/wp\/v2\/posts\/389\/revisions\/2237"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.e-cons.eu\/sk\/wp-json\/wp\/v2\/media\/1816"}],"wp:attachment":[{"href":"https:\/\/www.e-cons.eu\/sk\/wp-json\/wp\/v2\/media?parent=389"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.e-cons.eu\/sk\/wp-json\/wp\/v2\/categories?post=389"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.e-cons.eu\/sk\/wp-json\/wp\/v2\/tags?post=389"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}