{"id":395,"date":"2023-12-04T13:40:52","date_gmt":"2023-12-04T12:40:52","guid":{"rendered":"https:\/\/www.e-cons.eu\/?p=395"},"modified":"2024-08-09T15:36:34","modified_gmt":"2024-08-09T13:36:34","slug":"pridaneni-sluzebnich-aut-pro-osobni-ucely-od-roku-2024","status":"publish","type":"post","link":"https:\/\/www.e-cons.eu\/sk\/post\/pridaneni-sluzebnich-aut-pro-osobni-ucely-od-roku-2024","title":{"rendered":"P\u0159idan\u011bn\u00ed slu\u017eebn\u00edch aut pro osobn\u00ed \u00fa\u010dely 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\/pridaneni-vozidel-1024x573.jpg\" alt=\"P\u0159idan\u011bn\u00ed slu\u017eebn\u00edch aut pro osobn\u00ed \u00fa\u010dely od roku 2024\" class=\"wp-image-1818\" srcset=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/05\/pridaneni-vozidel-1024x573.jpg 1024w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/05\/pridaneni-vozidel-300x168.jpg 300w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/05\/pridaneni-vozidel-768x430.jpg 768w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/05\/pridaneni-vozidel.jpg 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Od 1. 1. 2024 nastanou zm\u011bny ve zdan\u011bn\u00ed automobil\u016f, kter\u00e9 zam\u011bstnavatel\u00e9 poskytuj\u00ed sv\u00fdm zam\u011bstnanc\u016fm<strong>&nbsp;nejen ke slu\u017eebn\u00edm, ale i k soukrom\u00fdm \u00fa\u010del\u016fm<\/strong>. Ke dv\u011bma dosavadn\u00edm sazb\u00e1m zdan\u011bn\u00ed&nbsp;<strong>p\u0159ib\u00fdv\u00e1 sazba t\u0159et\u00ed<\/strong>. Tato zm\u011bna je sou\u010d\u00e1st\u00ed konsolida\u010dn\u00edho bal\u00ed\u010dku.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Sazby p\u0159idan\u011bn\u00ed slu\u017eebn\u00edch vozidel pro soukrom\u00e9 \u00fa\u010dely<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Kdy\u017e zam\u011bstnavatel bezplatn\u011b poskytuje sv\u00fdm zam\u011bstnanc\u016fm slu\u017eebn\u00ed motorov\u00e9 vozidlo i pro osobn\u00ed \u00fa\u010dely, pova\u017euje se tato mo\u017enost za\u00a0<strong>p\u0159\u00edjem zam\u011bstnance<\/strong>. Pro v\u00fdpo\u010det \u010d\u00e1stky p\u0159\u00edjmu podle\u00a0<strong>vstupn\u00ed ceny vozidla v\u010detn\u011b DPH<\/strong>\u00a0slou\u017e\u00ed z\u00e1konn\u00e9 sazby. Od roku 2024 dojde k zaveden\u00ed nov\u00e9 t\u0159et\u00ed sazby pro elektro a jin\u00e1 bezemisn\u00ed vozidla.<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table><thead><tr><th>Sazba ze vstupn\u00ed ceny vozidla<\/th><th>Typ vozidla<\/th><th>Platnost<\/th><\/tr><\/thead><tbody><tr><td>1 %<\/td><td>Vozidlo, kter\u00e9 nen\u00ed n\u00edzkoemisn\u00ed ani bezemisn\u00ed.<\/td><td>Ji\u017e platn\u00e1 sazba<\/td><\/tr><tr><td>0,5 %<\/td><td>Vozidlo kategorie M1, M2, N1 \u2013 n\u00edzkoemisn\u00ed (vozidlo nesm\u00ed p\u0159ekro\u010dit emisn\u00ed limit CO2 ve v\u00fd\u0161i 50 g\/km a 80 % emisn\u00edch limit\u016f pro l\u00e1tky zne\u010di\u0161\u0165uj\u00edc\u00ed ovzdu\u0161\u00ed p\u0159i re\u00e1ln\u00e9m provozu).<\/td><td>Ji\u017e platn\u00e1 sazba<\/td><\/tr><tr><td>0,25 %<\/td><td>Vozidlo, kter\u00e9 jako zdroj paliva vyu\u017e\u00edv\u00e1 pouze elektrickou energii nebo vod\u00edk \u010di jin\u00e9 vozidlo, kter\u00e9 nem\u00e1 \u017e\u00e1dn\u00e9 emise CO2, tzn. je bezemisn\u00ed.<\/td><td>Sazba platn\u00e1 od 1. 1. 2024<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\"><br>Rozd\u011blen\u00ed vozidel dle emis\u00ed se \u0159\u00edd\u00ed\u00a0<strong>z\u00e1konem upravuj\u00edc\u00ed podporu n\u00edzkoemisn\u00edch vozidel\u00a0<\/strong>prost\u0159ednictv\u00edm zad\u00e1v\u00e1n\u00ed ve\u0159ejn\u00fdch zak\u00e1zek a ve\u0159ejn\u00fdch slu\u017eeb v\u00a0p\u0159eprav\u011b cestuj\u00edc\u00edch.<\/p>\n<\/blockquote>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>P\u0159idan\u011bn\u00ed vozidel k soukrom\u00fdm \u00fa\u010del\u016fm ve mzd\u011b zam\u011bstnance<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Pokud zam\u011bstnanec bezplatn\u011b vyu\u017e\u00edv\u00e1 firemn\u00ed auto i k soukrom\u00fdm \u00fa\u010del\u016fm, p\u0159\u00edjem vypo\u010d\u00edtan\u00fd pomoc\u00ed sazeb v\u00fd\u0161e je t\u0159eba zahrnout do jeho mzdy, a to za&nbsp;<strong>ka\u017ed\u00fd i zapo\u010dat\u00fd kalend\u00e1\u0159n\u00ed m\u011bs\u00edc<\/strong>, kdy m\u00e1 vozidlo k dispozici.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Nez\u00e1le\u017e\u00ed tedy, zda ho m\u00e1 k dispozici ji\u017e 1. den v m\u011bs\u00edci, \u010di nap\u0159. a\u017e 20. den \u2013 ve mzd\u011b se v\u017edy zohledn\u00ed&nbsp;<strong>cel\u00e1 \u010d\u00e1stka<\/strong>&nbsp;ze vstupn\u00ed ceny vozidla.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u200d<strong>Minim\u00e1ln\u00ed v\u00fd\u0161e p\u0159idan\u011bn\u00ed je 1 000 K\u010d za m\u011bs\u00edc<\/strong>, a to i v p\u0159\u00edpad\u011b, \u017ee by vypo\u010dten\u00e1 \u010d\u00e1stka byla ni\u017e\u0161\u00ed.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Kdyby zam\u011bstnanec b\u011bhem jednoho kalend\u00e1\u0159n\u00edho m\u011bs\u00edce vyu\u017e\u00edval&nbsp;<strong>v\u00edce vozidel za sebou<\/strong>, tak se ve mzd\u011b p\u0159ida\u0148uje \u010d\u00e1stka vypo\u010dten\u00e1 z&nbsp;<strong>nejvy\u0161\u0161\u00ed vstupn\u00ed ceny<\/strong>&nbsp;vozidla.<\/li>\n\n\n\n<li>P\u0159i poskytnut\u00ed\u00a0<strong>n\u011bkolika vozidel sou\u010dasn\u011b<\/strong>\u00a0se zam\u011bstnanci p\u0159ida\u0148uj\u00ed \u010d\u00e1stky\u00a0<strong>v\u0161ech vstupn\u00edch cen<\/strong>\u00a0vozidel, kter\u00e9 m\u00e1 k dispozici.<\/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 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 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>P\u0159\u00edklad mzdy s\/bez vozidla k soukrom\u00fdm \u00fa\u010del\u016fm<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Vstupn\u00ed cena vozidla \u010din\u00ed\u00a0<strong>865 000 K\u010d v\u010detn\u011b DPH<\/strong>. Vozidlo nen\u00ed n\u00edzkoemisn\u00ed ani bezemisn\u00ed, tak\u017ee k \u00fa\u010del\u016fm p\u0159idan\u011bn\u00ed po\u010d\u00edt\u00e1me se\u00a0<strong>sazbou 1 %<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>Mzda a odvody zam\u011bstnance<\/em>:<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table><thead><tr><th>Polo\u017eka<\/th><th>Mzda s vozidlem<\/th><th>Mzda bez vozidla<\/th><\/tr><\/thead><tbody><tr><td>z\u00e1kladn\u00ed mzda<\/td><td>80 000 K\u010d<\/td><td>80 000 K\u010d<\/td><\/tr><tr><td>vozidlo<\/td><td>8 650 K\u010d<\/td><td>\u00d7<\/td><\/tr><tr><td>SP zam\u011bstnanec<\/td><td>5 763 K\u010d<\/td><td>5 200 K\u010d<\/td><\/tr><tr><td>ZP zam\u011bstnanec<\/td><td>3 990 K\u010d<\/td><td>3 600 K\u010d<\/td><\/tr><tr><td>vypo\u010dten\u00e1 z\u00e1lohov\u00e1 da\u0148<\/td><td>13 305 K\u010d<\/td><td>12 000 K\u010d<\/td><\/tr><tr><td>sleva 2 d\u011bti<\/td><td>3 127 K\u010d<\/td><td>3 127 K\u010d<\/td><\/tr><tr><td>sleva na poplatn\u00edka<\/td><td>2 570 K\u010d<\/td><td>2 570 K\u010d<\/td><\/tr><tr><td>z\u00e1lohov\u00e1 da\u0148 po slev\u00e1ch<\/td><td>7 608 K\u010d<\/td><td>6 303 K\u010d<\/td><\/tr><tr><td>\u010dist\u00e1 mzda<\/td><td>62 639 K\u010d<\/td><td>64 897 K\u010d<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>Odvody zam\u011bstnavatele<\/em>:<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table><thead><tr><th>Polo\u017eka<\/th><th>Mzda s vozidlem<\/th><th>Mzda bez vozidla<\/th><\/tr><\/thead><tbody><tr><td>SP zam\u011bstnavatel<\/td><td>21 985 K\u010d<\/td><td>19 840 K\u010d<\/td><\/tr><tr><td>ZP zam\u011bstnavatel<\/td><td>7 978 K\u010d<\/td><td>7 200 K\u010d<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Nev\u00edte si rady s p\u0159idan\u011bn\u00edm vozidel?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">P\u0159enechte da\u0148ov\u00e9 starosti odborn\u00edk\u016fm. R\u00e1di v\u00e1m porad\u00edme, nebo rovnou zajist\u00edme<strong>&nbsp;<\/strong><a href=\"https:\/\/www.e-cons.eu\/sk\/mzdy-a-personalistika\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>zpracov\u00e1n\u00ed mezd<\/strong><\/a><strong>&nbsp;<\/strong>i&nbsp;<a href=\"https:\/\/www.e-cons.eu\/sk\/ucetnictvi-a-reporting\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>veden\u00ed \u00fa\u010detnictv\u00ed<\/strong><\/a>&nbsp;v \u010cesku i na Slovensku. Ozv\u011bte se na&nbsp;<a href=\"mailto:info@e-cons.eu\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>info@e-cons.eu<\/strong><\/a><strong>&nbsp;<\/strong>a probereme s v\u00e1mi mo\u017enosti spolupr\u00e1ce.<\/p>","protected":false},"excerpt":{"rendered":"<p>Od 1. 1. 2024 nastanou zm\u011bny ve zdan\u011bn\u00ed automobil\u016f, kter\u00e9 zam\u011bstnavatel\u00e9 poskytuj\u00ed sv\u00fdm zam\u011bstnanc\u016fm&nbsp;nejen ke slu\u017eebn\u00edm, ale i k soukrom\u00fdm \u00fa\u010del\u016fm. Ke dv\u011bma dosavadn\u00edm sazb\u00e1m zdan\u011bn\u00ed&nbsp;p\u0159ib\u00fdv\u00e1 sazba t\u0159et\u00ed. Tato zm\u011bna je sou\u010d\u00e1st\u00ed konsolida\u010dn\u00edho bal\u00ed\u010dku. Sazby p\u0159idan\u011bn\u00ed slu\u017eebn\u00edch vozidel pro soukrom\u00e9 \u00fa\u010dely Kdy\u017e zam\u011bstnavatel bezplatn\u011b poskytuje sv\u00fdm zam\u011bstnanc\u016fm slu\u017eebn\u00ed motorov\u00e9 vozidlo i pro osobn\u00ed \u00fa\u010dely, pova\u017euje [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":1818,"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-395","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>P\u0159idan\u011bn\u00ed slu\u017eebn\u00edch aut pro osobn\u00ed \u00fa\u010dely 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=\"P\u0159idan\u011bn\u00ed slu\u017eebn\u00edch aut pro osobn\u00ed \u00fa\u010dely od roku 2024 | E-Consulting\" \/>\n<meta property=\"og:description\" content=\"Od 1. 1. 2024 nastanou zm\u011bny ve zdan\u011bn\u00ed automobil\u016f, kter\u00e9 zam\u011bstnavatel\u00e9 poskytuj\u00ed sv\u00fdm zam\u011bstnanc\u016fm&nbsp;nejen ke slu\u017eebn\u00edm, ale i k soukrom\u00fdm \u00fa\u010del\u016fm. Ke dv\u011bma dosavadn\u00edm sazb\u00e1m zdan\u011bn\u00ed&nbsp;p\u0159ib\u00fdv\u00e1 sazba t\u0159et\u00ed. Tato zm\u011bna je sou\u010d\u00e1st\u00ed konsolida\u010dn\u00edho bal\u00ed\u010dku. Sazby p\u0159idan\u011bn\u00ed slu\u017eebn\u00edch vozidel pro soukrom\u00e9 \u00fa\u010dely Kdy\u017e zam\u011bstnavatel bezplatn\u011b poskytuje sv\u00fdm zam\u011bstnanc\u016fm slu\u017eebn\u00ed motorov\u00e9 vozidlo i pro osobn\u00ed \u00fa\u010dely, pova\u017euje [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.e-cons.cz\/post\/pridaneni-sluzebnich-aut-pro-osobni-ucely-od-roku-2024\" \/>\n<meta property=\"og:site_name\" content=\"E-Consulting\" \/>\n<meta property=\"article:published_time\" content=\"2023-12-04T12:40:52+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-08-09T13:36:34+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.e-cons.cz\/wp-content\/uploads\/2024\/05\/pridaneni-vozidel.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=\"4 min\u00faty\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/pridaneni-sluzebnich-aut-pro-osobni-ucely-od-roku-2024#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/pridaneni-sluzebnich-aut-pro-osobni-ucely-od-roku-2024\"},\"author\":{\"name\":\"Ond\u0159ej Podehradsk\u00fd\",\"@id\":\"https:\\\/\\\/www.e-cons.eu\\\/#\\\/schema\\\/person\\\/be2d0acc709ea489b566c9e410bec9ae\"},\"headline\":\"P\u0159idan\u011bn\u00ed slu\u017eebn\u00edch aut pro osobn\u00ed \u00fa\u010dely od roku 2024\",\"datePublished\":\"2023-12-04T12:40:52+00:00\",\"dateModified\":\"2024-08-09T13:36:34+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/pridaneni-sluzebnich-aut-pro-osobni-ucely-od-roku-2024\"},\"wordCount\":628,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/www.e-cons.eu\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/pridaneni-sluzebnich-aut-pro-osobni-ucely-od-roku-2024#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.e-cons.eu\\\/wp-content\\\/uploads\\\/2024\\\/05\\\/pridaneni-vozidel.jpg\",\"articleSection\":[\"Mzdy\"],\"inLanguage\":\"sk-SK\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/pridaneni-sluzebnich-aut-pro-osobni-ucely-od-roku-2024#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/pridaneni-sluzebnich-aut-pro-osobni-ucely-od-roku-2024\",\"url\":\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/pridaneni-sluzebnich-aut-pro-osobni-ucely-od-roku-2024\",\"name\":\"P\u0159idan\u011bn\u00ed slu\u017eebn\u00edch aut pro osobn\u00ed \u00fa\u010dely od roku 2024 | E-Consulting\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.e-cons.eu\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/pridaneni-sluzebnich-aut-pro-osobni-ucely-od-roku-2024#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/pridaneni-sluzebnich-aut-pro-osobni-ucely-od-roku-2024#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.e-cons.eu\\\/wp-content\\\/uploads\\\/2024\\\/05\\\/pridaneni-vozidel.jpg\",\"datePublished\":\"2023-12-04T12:40:52+00:00\",\"dateModified\":\"2024-08-09T13:36:34+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/pridaneni-sluzebnich-aut-pro-osobni-ucely-od-roku-2024#breadcrumb\"},\"inLanguage\":\"sk-SK\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/pridaneni-sluzebnich-aut-pro-osobni-ucely-od-roku-2024\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"sk-SK\",\"@id\":\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/pridaneni-sluzebnich-aut-pro-osobni-ucely-od-roku-2024#primaryimage\",\"url\":\"https:\\\/\\\/www.e-cons.eu\\\/wp-content\\\/uploads\\\/2024\\\/05\\\/pridaneni-vozidel.jpg\",\"contentUrl\":\"https:\\\/\\\/www.e-cons.eu\\\/wp-content\\\/uploads\\\/2024\\\/05\\\/pridaneni-vozidel.jpg\",\"width\":1200,\"height\":672},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/pridaneni-sluzebnich-aut-pro-osobni-ucely-od-roku-2024#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Dom\u016f\",\"item\":\"https:\\\/\\\/www.e-cons.cz\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"P\u0159idan\u011bn\u00ed slu\u017eebn\u00edch aut pro osobn\u00ed \u00fa\u010dely 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":"P\u0159idan\u011bn\u00ed slu\u017eebn\u00edch aut pro osobn\u00ed \u00fa\u010dely 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":"P\u0159idan\u011bn\u00ed slu\u017eebn\u00edch aut pro osobn\u00ed \u00fa\u010dely od roku 2024 | E-Consulting","og_description":"Od 1. 1. 2024 nastanou zm\u011bny ve zdan\u011bn\u00ed automobil\u016f, kter\u00e9 zam\u011bstnavatel\u00e9 poskytuj\u00ed sv\u00fdm zam\u011bstnanc\u016fm&nbsp;nejen ke slu\u017eebn\u00edm, ale i k soukrom\u00fdm \u00fa\u010del\u016fm. Ke dv\u011bma dosavadn\u00edm sazb\u00e1m zdan\u011bn\u00ed&nbsp;p\u0159ib\u00fdv\u00e1 sazba t\u0159et\u00ed. Tato zm\u011bna je sou\u010d\u00e1st\u00ed konsolida\u010dn\u00edho bal\u00ed\u010dku. Sazby p\u0159idan\u011bn\u00ed slu\u017eebn\u00edch vozidel pro soukrom\u00e9 \u00fa\u010dely Kdy\u017e zam\u011bstnavatel bezplatn\u011b poskytuje sv\u00fdm zam\u011bstnanc\u016fm slu\u017eebn\u00ed motorov\u00e9 vozidlo i pro osobn\u00ed \u00fa\u010dely, pova\u017euje [&hellip;]","og_url":"https:\/\/www.e-cons.cz\/post\/pridaneni-sluzebnich-aut-pro-osobni-ucely-od-roku-2024","og_site_name":"E-Consulting","article_published_time":"2023-12-04T12:40:52+00:00","article_modified_time":"2024-08-09T13:36:34+00:00","og_image":[{"width":1200,"height":672,"url":"https:\/\/www.e-cons.cz\/wp-content\/uploads\/2024\/05\/pridaneni-vozidel.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":"4 min\u00faty"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.e-cons.cz\/post\/pridaneni-sluzebnich-aut-pro-osobni-ucely-od-roku-2024#article","isPartOf":{"@id":"https:\/\/www.e-cons.cz\/post\/pridaneni-sluzebnich-aut-pro-osobni-ucely-od-roku-2024"},"author":{"name":"Ond\u0159ej Podehradsk\u00fd","@id":"https:\/\/www.e-cons.eu\/#\/schema\/person\/be2d0acc709ea489b566c9e410bec9ae"},"headline":"P\u0159idan\u011bn\u00ed slu\u017eebn\u00edch aut pro osobn\u00ed \u00fa\u010dely od roku 2024","datePublished":"2023-12-04T12:40:52+00:00","dateModified":"2024-08-09T13:36:34+00:00","mainEntityOfPage":{"@id":"https:\/\/www.e-cons.cz\/post\/pridaneni-sluzebnich-aut-pro-osobni-ucely-od-roku-2024"},"wordCount":628,"commentCount":0,"publisher":{"@id":"https:\/\/www.e-cons.eu\/#organization"},"image":{"@id":"https:\/\/www.e-cons.cz\/post\/pridaneni-sluzebnich-aut-pro-osobni-ucely-od-roku-2024#primaryimage"},"thumbnailUrl":"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/05\/pridaneni-vozidel.jpg","articleSection":["Mzdy"],"inLanguage":"sk-SK","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.e-cons.cz\/post\/pridaneni-sluzebnich-aut-pro-osobni-ucely-od-roku-2024#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.e-cons.cz\/post\/pridaneni-sluzebnich-aut-pro-osobni-ucely-od-roku-2024","url":"https:\/\/www.e-cons.cz\/post\/pridaneni-sluzebnich-aut-pro-osobni-ucely-od-roku-2024","name":"P\u0159idan\u011bn\u00ed slu\u017eebn\u00edch aut pro osobn\u00ed \u00fa\u010dely od roku 2024 | E-Consulting","isPartOf":{"@id":"https:\/\/www.e-cons.eu\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.e-cons.cz\/post\/pridaneni-sluzebnich-aut-pro-osobni-ucely-od-roku-2024#primaryimage"},"image":{"@id":"https:\/\/www.e-cons.cz\/post\/pridaneni-sluzebnich-aut-pro-osobni-ucely-od-roku-2024#primaryimage"},"thumbnailUrl":"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/05\/pridaneni-vozidel.jpg","datePublished":"2023-12-04T12:40:52+00:00","dateModified":"2024-08-09T13:36:34+00:00","breadcrumb":{"@id":"https:\/\/www.e-cons.cz\/post\/pridaneni-sluzebnich-aut-pro-osobni-ucely-od-roku-2024#breadcrumb"},"inLanguage":"sk-SK","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.e-cons.cz\/post\/pridaneni-sluzebnich-aut-pro-osobni-ucely-od-roku-2024"]}]},{"@type":"ImageObject","inLanguage":"sk-SK","@id":"https:\/\/www.e-cons.cz\/post\/pridaneni-sluzebnich-aut-pro-osobni-ucely-od-roku-2024#primaryimage","url":"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/05\/pridaneni-vozidel.jpg","contentUrl":"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/05\/pridaneni-vozidel.jpg","width":1200,"height":672},{"@type":"BreadcrumbList","@id":"https:\/\/www.e-cons.cz\/post\/pridaneni-sluzebnich-aut-pro-osobni-ucely-od-roku-2024#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Dom\u016f","item":"https:\/\/www.e-cons.cz\/"},{"@type":"ListItem","position":2,"name":"P\u0159idan\u011bn\u00ed slu\u017eebn\u00edch aut pro osobn\u00ed \u00fa\u010dely 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\/395","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=395"}],"version-history":[{"count":19,"href":"https:\/\/www.e-cons.eu\/sk\/wp-json\/wp\/v2\/posts\/395\/revisions"}],"predecessor-version":[{"id":2219,"href":"https:\/\/www.e-cons.eu\/sk\/wp-json\/wp\/v2\/posts\/395\/revisions\/2219"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.e-cons.eu\/sk\/wp-json\/wp\/v2\/media\/1818"}],"wp:attachment":[{"href":"https:\/\/www.e-cons.eu\/sk\/wp-json\/wp\/v2\/media?parent=395"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.e-cons.eu\/sk\/wp-json\/wp\/v2\/categories?post=395"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.e-cons.eu\/sk\/wp-json\/wp\/v2\/tags?post=395"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}