{"id":615,"date":"2016-10-25T18:13:00","date_gmt":"2016-10-25T16:13:00","guid":{"rendered":"https:\/\/www.e-cons.eu\/?p=615"},"modified":"2024-06-02T23:33:16","modified_gmt":"2024-06-02T21:33:16","slug":"jak-na-penezni-a-nepenezni-benefity","status":"publish","type":"post","link":"https:\/\/www.e-cons.eu\/sk\/post\/jak-na-penezni-a-nepenezni-benefity","title":{"rendered":"Jak na pen\u011b\u017en\u00ed a nepen\u011b\u017en\u00ed benefity?"},"content":{"rendered":"
\"\"<\/figure>\n\n\n\n

Benefity jsou v sou\u010dasnosti b\u011b\u017enou sou\u010d\u00e1st\u00ed odm\u011b\u0148ov\u00e1n\u00ed zam\u011bstnanc\u016f a jsou i obl\u00edben\u00fdm n\u00e1strojem p\u0159i l\u00e1k\u00e1n\u00ed zam\u011bstnanc\u016f nov\u00fdch. Nab\u00eddka mo\u017en\u00fdch benefit\u016f je hodn\u011b \u0161irok\u00e1 a podm\u00ednky jejich vyu\u017eit\u00ed jsou rovn\u011b\u017e pom\u011brn\u011b r\u016fznorod\u00e9. Tento \u010dl\u00e1nek by V\u00e1m m\u011bl usnadnit Va\u0161e rozhodov\u00e1n\u00ed a objasnit V\u00e1m, jak\u00e9 benefity jsou pro zam\u011bstnavatele v\u00fdhodn\u00e9 poskytovat z hlediska da\u0148ov\u00e9 uznatelnosti a jak\u00fd dopad maj\u00ed i na zdan\u011bn\u00ed u zam\u011bstnance.<\/p>\n\n\n\n

V \u010dl\u00e1nku se vych\u00e1z\u00ed z n\u011bkolika z\u00e1kon\u016f: z\u00e1kon \u010d. 586\/1992 Sb., o dan\u00edch z p\u0159\u00edjm\u016f (\u00a76 odst. 9), z\u00e1kon \u010d. 589\/1992 Sb., o pojistn\u00e9m na soci\u00e1ln\u00ed zabezpe\u010den\u00ed a z\u00e1konem \u010d. 592\/1992 Sb., z\u00e1kon o pojistn\u00e9m na v\u0161eobecn\u00e9 zdravotn\u00ed poji\u0161t\u011bn\u00ed a dal\u0161\u00edch.<\/p>\n\n\n\n

\u200dPen\u011b\u017en\u00ed a nepen\u011b\u017en\u00ed benefit<\/strong><\/p>\n\n\n\n

Benefity mohou m\u00edt pen\u011b\u017en\u00ed a nepen\u011b\u017en\u00ed formu. Za pen\u011b\u017en\u00ed benefity<\/strong> pova\u017eujeme ty, kdy zam\u011bstnavatel poskytne zam\u011bstnanci n\u011bjak\u00fd finan\u010dn\u00ed obnos. Nej\u010dast\u011bji to jsou r\u016fzn\u00e9 p\u0159\u00edsp\u011bvky na kulturu, sport a rekreaci, p\u0159\u00edplatky na dopravu, vzd\u011bl\u00e1vac\u00ed kurzy a dary k \u017eivotn\u00edm v\u00fdro\u010d\u00edm. Pou\u017eit\u00ed pen\u011b\u017en\u00edho benefitu nen\u00ed v\u011bt\u0161inou p\u0159esn\u011b ur\u010deno (nen\u00ed nap\u0159\u00edklad stanoveno konkr\u00e9tn\u00ed divadeln\u00ed p\u0159edstaven\u00ed), ale je ur\u010dena jen oblast, za kterou m\u00e1 b\u00fdt tento pen\u011b\u017en\u00ed obnos vynalo\u017een. Jednodu\u0161e se jedn\u00e1 jen o pen\u011b\u017en\u00ed obnos, ne o poukazy, vstupenky apod.<\/p>\n\n\n\n

Nepen\u011b\u017en\u00ed benefity<\/strong> se vyzna\u010duj\u00ed t\u00edm, \u017ee se nejedn\u00e1 o finan\u010dn\u00ed obnos a \u010dasto se ned\u00e1 p\u0159esn\u011b ur\u010dit jejich finan\u010dn\u00ed hodnota<\/strong>. Jedn\u00e1 se \u010dasto o r\u016fzn\u00e9 individu\u00e1ln\u00ed \u00fapravy pracovn\u00ed doby (pru\u017en\u00e1 pracovn\u00ed doba, pr\u00e1ce z domova, sickdays), nav\u00fd\u0161en\u00ed po\u010dtu dn\u00ed dovolen\u00e9 nad r\u00e1mec z\u00e1kona, poukazy a vstupenky nebo poskytnut\u00ed firemn\u00edho automobilu pro soukrom\u00e9 \u00fa\u010dely. Nejzn\u00e1m\u011bj\u0161\u00edm nepen\u011b\u017en\u00edm benefitem jsou stravenky.<\/p>\n\n\n\n

Obecn\u011b se daj\u00ed benefity shrnout tak, \u017ee v\u011bt\u0161ina pen\u011b\u017en\u00edch pln\u011bn\u00ed je z pohledu zam\u011bstnavatele da\u0148ov\u011b neuznateln\u00fd n\u00e1klad a pro zam\u011bstnance je to zdaniteln\u00fd p\u0159\u00edjem podl\u00e9haj\u00edc\u00ed odvod\u016fm pojistn\u00e9ho.<\/p>\n\n\n\n

Naopak nepen\u011b\u017en\u00ed benefity lze \u010dasto zahrnout do da\u0148ov\u00fdch n\u00e1klad\u016f a nejsou zdaniteln\u00fdm p\u0159\u00edjmem pro zam\u011bstnance, tud\u00ed\u017e ani nepodl\u00e9haj\u00ed odvod\u016fm pojistn\u00e9ho. U nepen\u011b\u017en\u00edch pln\u011bn\u00ed se vykytuje tak\u00e9 mnoho omezen\u00ed a limit\u016f, kter\u00fdmi je nutno se \u0159\u00eddit.<\/p>\n\n\n\n

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

\u200d\u200dStravov\u00e1n\u00ed<\/strong><\/p>\n\n\n\n

Stravov\u00e1n\u00ed je jedn\u00edm z nejroz\u0161\u00ed\u0159en\u011bj\u0161\u00edch benefit\u016f. Stravov\u00e1n\u00ed pro zam\u011bstnance lze poskytnout bu\u010f zaveden\u00edm vlastn\u00ed podnikov\u00e9 j\u00eddelny<\/strong>, zaji\u0161t\u011bn\u00ed stravov\u00e1n\u00ed u jin\u00e9ho poskytovatele<\/strong> nebo poskytnut\u00edm stravenek<\/strong>.<\/p>\n\n\n\n

Pokud zam\u011bstnavatel provozuje vlastn\u00ed j\u00eddelnu<\/strong>, tak provoz t\u00e9to j\u00eddelny je u zam\u011bstnavatele da\u0148ov\u011b uznateln\u00fdm n\u00e1kladem<\/strong>. Av\u0161ak hodnota potravin<\/strong>pot\u0159ebn\u00fdch k p\u0159\u00edprav\u011b j\u00eddla je da\u0148ov\u011b uznateln\u00e1 jen do v\u00fd\u0161e p\u0159\u00edjm\u016f plynouc\u00edch z prodeje p\u0159ipraven\u00fdch j\u00eddel<\/strong>. Pokud tedy zam\u011bstnavatel poskytuje ve sv\u00e9 j\u00eddeln\u011b zam\u011bstnanc\u016fm j\u00eddlo bezplatn\u011b (nevznik\u00e1 \u017e\u00e1dn\u00fd p\u0159\u00edjem) jsou n\u00e1klady na po\u0159\u00edzen\u00ed potravin pro zam\u011bstnavatele neda\u0148ov\u00fdm n\u00e1kladem. Z pohledu zam\u011bstnance je toto bezplatn\u011b poskytovan\u00e9 j\u00eddlo neda\u0148ov\u00fd p\u0159\u00edjem (nemus\u00ed ho tedy danit).<\/p>\n\n\n\n

Jako dal\u0161\u00edm benefitem souvisej\u00edc\u00edm se stravov\u00e1n\u00edm je poskytov\u00e1n\u00ed stravenek<\/strong>. Pro zam\u011bstnance se jedn\u00e1 o nepen\u011b\u017en\u00ed p\u0159\u00edjem, kter\u00fd je v\u00fdhradn\u011b ur\u010den k n\u00e1kupu potravin (a\u0165 u\u017e hotov\u00fdch j\u00eddel v restaurac\u00edch nebo surov\u00fdch potravin v obchodech). Z hlediska da\u0148ov\u00e9 uznatelnosti pro zam\u011bstnance<\/strong> se jedn\u00e1 o pln\u011b osvobozen\u00fd p\u0159\u00edjem od dan\u011b z p\u0159\u00edjm\u016f<\/strong>. Z pohledu zam\u011bstnavatele<\/strong> lze jako da\u0148ov\u00fd<\/strong> n\u00e1klad uplatnit jen 55% z hodnoty stravenky<\/strong>, maxim\u00e1ln\u011b 58 K\u010d na jednu stravenku, co\u017e je z\u00e1konem stanoven\u00e1 hranice. Maxim\u00e1ln\u00ed hranice se vypo\u010d\u00edt\u00e1 jako 70% z horn\u00edho limitu z\u00e1konn\u00e9 sazby stravn\u00e9ho p\u0159\u00edslu\u0161ej\u00edc\u00edho zam\u011bstnanci p\u0159i pracovn\u00ed cest\u011b trvaj\u00edc\u00ed 5-12 hodin (v sou\u010dasn\u00e9 dob\u011b je limit 69 \u2013 82 K\u010d). Zb\u00fdvaj\u00edc\u00edch 45% bu\u010f zam\u011bstnavatel zahrne do neda\u0148ov\u00fdch n\u00e1klad\u016f nebo v \u010dast\u011bj\u0161\u00edch p\u0159\u00edpadech je p\u0159edep\u00ed\u0161e k \u00fahrad\u011b zam\u011bstnanci. Aby m\u011bl zam\u011bstnanec n\u00e1rok na tento benefit mus\u00ed za den odpracovat alespo\u0148 3 hodiny.<\/p>\n\n\n\n

N\u00e1rok na stravenky nebo bezplatn\u00e9 stravov\u00e1n\u00ed ve firemn\u00ed j\u00eddeln\u011b zam\u011bstnance nem\u00e1, pokud je na pracovn\u00ed cest\u011b. P\u0159i pracovn\u00edch cest\u00e1ch se v\u00fd\u0161e poskytovan\u00e9ho stravn\u00e9ho vym\u011b\u0159uje dle sazeb uveden\u00fdch v z\u00e1kon\u00edku pr\u00e1ce.<\/p>\n\n\n\n

P\u0159\u00edsp\u011bvky na penzijn\u00ed p\u0159ipoji\u0161t\u011bn\u00ed, dopl\u0148kov\u00e9 penzijn\u00ed spo\u0159en\u00ed a \u017eivotn\u00ed poji\u0161t\u011bn\u00ed<\/strong><\/p>\n\n\n\n

P\u0159\u00edsp\u011bvky od zam\u011bstnavatele na penzijn\u00ed poji\u0161t\u011bn\u00ed jsou pro zam\u011bstnance nezdaniteln\u00fdm p\u0159\u00edjmem max. do v\u00fd\u0161e 30 000 K\u010d ro\u010dn\u011b<\/strong> od t\u00e9ho\u017e zam\u011bstnavatele (tato \u010d\u00e1stka se vztahuje v souhrnu na v\u0161echny t\u0159i poji\u0161t\u011bn\u00ed). Pokud p\u0159\u00edsp\u011bvky v souhrnu p\u0159ev\u00fd\u0161\u00ed uvedenou hranici, mus\u00ed b\u00fdt \u010d\u00e1stka, o kterou je hranice p\u0159ekro\u010dena, zahrnuta zam\u011bstnancem do z\u00e1kladu dan\u011b z p\u0159\u00edjm\u016f a odv\u00e1d\u00ed se z n\u00ed soci\u00e1ln\u00ed a zdravotn\u00ed poji\u0161t\u011bn\u00ed.<\/p>\n\n\n\n

Pro osvobozen\u00ed tohoto p\u0159\u00edjmu je v\u0161ak v z\u00e1kon\u011b stanoveno je\u0161t\u011b n\u011bkolik podm\u00ednek<\/strong>. Hlavn\u00ed podm\u00ednkou je, \u017ee k v\u00fdplat\u011b<\/strong> pln\u011bn\u00ed z tohoto poji\u0161t\u011bn\u00ed mus\u00ed doj\u00edt a\u017e po 60 kalend\u00e1\u0159n\u00edch m\u011bs\u00edc\u00edch<\/strong> a sou\u010dasn\u011b nejd\u0159\u00edve v roce dovr\u0161en\u00ed 60 let poji\u0161t\u011bnce<\/strong>. Stejn\u00e9 podm\u00ednky plat\u00ed i u p\u0159\u00edsp\u011bvk\u016f na dopl\u0148kov\u00e9 penzijn\u00ed spo\u0159en\u00ed a \u017eivotn\u00ed poji\u0161t\u011bn\u00ed. V\u00fdplatou v\u0161ak v tomto p\u0159\u00edpad\u011b nen\u00ed my\u0161leno p\u0159\u00edpadn\u00e9 pojistn\u00e9 pln\u011bn\u00ed vypl\u00fdvaj\u00edc\u00ed z uzav\u0159en\u00e9 smlouvy, ale nap\u0159\u00edklad d\u00edl\u010d\u00ed \u010di pr\u016fb\u011b\u017en\u00e9 v\u00fdb\u011bry. V p\u0159\u00edpad\u011b p\u0159ed\u010dasn\u00e9 v\u00fdplaty nebo ukon\u010den\u00ed smlouvy osvobozen\u00ed p\u0159\u00edsp\u011bvku od dan\u011b na stran\u011b zam\u011bstnance zanik\u00e1 a cel\u00e1 \u010d\u00e1stka p\u0159\u00edsp\u011bvk\u016f poskytnut\u00fdch zam\u011bstnavatelem v uplynul\u00fdch 10 letech se st\u00e1v\u00e1 p\u0159\u00edjmem ze z\u00e1visl\u00e9 \u010dinnosti (v p\u0159izn\u00e1n\u00ed se uvede jako zvl\u00e1\u0161tn\u00ed p\u0159\u00edjem).<\/p>\n\n\n\n

Z pohledu zam\u011bstnavatele<\/strong> p\u0159\u00edsp\u011bvky lze zahrnout do da\u0148ov\u00fdch n\u00e1klad\u016f<\/strong>, pokud m\u00e1 zam\u011bstnanec p\u0159\u00edslu\u0161n\u00e9 poji\u0161t\u011bn\u00ed \u010di p\u0159ipoji\u0161t\u011bn\u00ed sjednan\u00e9 dle z\u00e1konem uveden\u00e9 formy (dle p\u0159\u00edslu\u0161n\u00e9ho z\u00e1kona \u2013 z\u00e1kona \u010d. 42\/1994 Sb., z\u00e1kona \u010d. 427\/2011 Sb., \u00a7 6 odst. 16 z\u00e1kona o dani z p\u0159\u00edjm\u016f).<\/p>\n\n\n\n

Vlastn\u00ed za\u0159\u00edzen\u00ed pro d\u011bti (mate\u0159sk\u00e9 \u0161kolky)<\/strong><\/p>\n\n\n\n

V nov\u00e9 \u00faprav\u011b z\u00e1kona m\u00e1 zam\u011bstnavatel na v\u00fdb\u011br<\/strong>, zda v\u00fddaje na provoz tohoto za\u0159\u00edzen\u00ed zahrne do da\u0148ov\u00fdch n\u00e1klad\u016f nebo bude za\u0159\u00edzen\u00ed financovat ze zisku po zdan\u011bn\u00ed (neda\u0148ov\u00e9 n\u00e1klady). Toto rozhodnut\u00ed n\u00e1sledn\u011b ovliv\u0148uje i zam\u011bstnance<\/strong>.<\/p>\n\n\n\n

V p\u0159\u00edpad\u011b, \u017ee zam\u011bstnavatel v\u00fddaje na provoz zahrnuje do da\u0148ov\u00fdch n\u00e1klad\u016f, je pro zam\u011bstnance hodnota nepen\u011b\u017en\u00edho p\u0159\u00edsp\u011bvku zdaniteln\u00fdm p\u0159\u00edjmem, kter\u00fd podl\u00e9h\u00e1 zdravotn\u00edmu a soci\u00e1ln\u00edmu poji\u0161t\u011bn\u00ed. Naopak, pokud zam\u011bstnavatel zahrne v\u00fddaje do neda\u0148ov\u00fdch n\u00e1klad\u016f, je to pro zam\u011bstnance v\u00fdhodn\u00e9. V tomto p\u0159\u00edpad\u011b je tento benefit pro zam\u011bstnance nezda\u0148ovan\u00fdm v\u00fdnosem a nepodl\u00e9h\u00e1 odvod\u016fm soci\u00e1ln\u00edho a zdravotn\u00edho poji\u0161t\u011bn\u00ed.<\/p>\n\n\n\n

Obdobn\u00fdmi pravidly se \u0159\u00edd\u00ed i nepen\u011b\u017en\u00ed p\u0159\u00edsp\u011bvky na slu\u017eby hl\u00eddan\u00ed d\u011bt\u00ed zaji\u0161\u0165ovan\u00e9 jin\u00fdmi poskytovateli. Jednodu\u0161e, pokud zam\u011bstnavatel p\u0159\u00edsp\u011bvek uv\u00e1d\u00ed v da\u0148ov\u00fdch n\u00e1kladech, je pro zam\u011bstnance zdaniteln\u00fdm p\u0159\u00edjmem a mus\u00ed doj\u00edt k odvodu soci\u00e1ln\u00edho a zdravotn\u00edho poji\u0161t\u011bn\u00ed. Naopak pokud je p\u0159\u00edsp\u011bvek pro zam\u011bstnavatele neda\u0148ov\u00fdm n\u00e1kladem, m\u016f\u017ee zam\u011bstnanec tento p\u0159\u00edsp\u011bvek zahrnout do nezdaniteln\u00fdch v\u00fdnos\u016f a nemus\u00ed odv\u00e1d\u011bt soci\u00e1ln\u00ed a zdravotn\u00ed poji\u0161t\u011bn\u00ed.<\/p>\n\n\n\n

Z uveden\u00e9ho vypl\u00fdv\u00e1, \u017ee p\u0159\u00edsp\u011bvek mus\u00ed b\u00fdt zdan\u011bn a to bu\u010f na stran\u011b zam\u011bstnavatele nebo na stran\u011b zam\u011bstnance.<\/p>\n\n\n\n

Dary a odm\u011bny zam\u011bstnanc\u016fm<\/strong><\/p>\n\n\n\n

Z pohledu zam\u011bstnavatele<\/strong> jsou jak\u00e9koli dary zam\u011bstnanc\u016fm (pen\u011b\u017en\u00ed i nepen\u011b\u017en\u00ed) neda\u0148ov\u00fdm n\u00e1kladem<\/strong>. V\u00fdjimku<\/strong> tvo\u0159\u00ed reklamn\u00ed a propaga\u010dn\u00ed p\u0159edm\u011bty<\/strong> do hodnoty 500 K\u010d. Tyto reklamn\u00ed p\u0159edm\u011bty mus\u00ed b\u00fdt ozna\u010deny jm\u00e9nem nebo ochrannou zn\u00e1mkou spole\u010dnosti a s v\u00fdjimkou tich\u00e9ho v\u00edna nesm\u00ed podl\u00e9hat spot\u0159ebn\u00ed dani.<\/p>\n\n\n\n

Dal\u0161\u00edmi n\u00e1klady na odm\u011bn\u011bn\u00ed zam\u011bstnanc\u016f, kter\u00e9 si m\u016f\u017ee zam\u011bstnavatel zahrnout do da\u0148ov\u011b uznateln\u00fdch n\u00e1klad\u016f, jsou v\u00fddaje souvisej\u00edc\u00ed s v\u00fdplatou odm\u011bn<\/strong> u p\u0159\u00edle\u017eitost\u00ed vyjmenovan\u00fdch v \u00a7 14 vyhl\u00e1\u0161ky<\/strong> \u010d. 114\/2002 Sb., o FKSP.<\/p>\n\n\n\n

Jedn\u00e1 se o v\u00fddaje<\/p>\n\n\n\n

    \n
  • za mimo\u0159\u00e1dnou aktivitu ve prosp\u011bch zam\u011bstnavatele (pomoc p\u0159i po\u017e\u00e1ru a jin\u00fdch \u017eiveln\u00fdch ud\u00e1lost\u00ed, za aktivitu humanit\u00e1rn\u00edho a soci\u00e1ln\u00edho charakteru),<\/li>\n\n\n\n
  • p\u0159i pracovn\u00edch v\u00fdro\u010d\u00edch 20 a ka\u017ed\u00fdch dal\u0161\u00edch 5 let,<\/li>\n\n\n\n
  • p\u0159i \u017eivotn\u00edm jubileu 50 a ka\u017ed\u00fdch dal\u0161\u00edch 5 let,<\/li>\n\n\n\n
  • p\u0159i prvn\u00edm odchodu do starobn\u00edho nebo invalidn\u00edho d\u016fchodu pro invaliditu t\u0159et\u00edho stupn\u011b.<\/li>\n<\/ul>\n\n\n\n

    Z pohledu zam\u011bstnance<\/strong> jsou pen\u011b\u017en\u00ed i nepen\u011b\u017en\u00ed odm\u011bny poskytnut\u00e9 v n\u00e1vaznosti na v\u00fd\u0161e uveden\u00e9 ud\u00e1losti zdaniteln\u00fdm p\u0159\u00edjmem<\/strong> a jsou zahrnuty do vym\u011b\u0159ovac\u00edho z\u00e1kladu pro soci\u00e1ln\u00ed a zdravotn\u00ed poji\u0161t\u011bn\u00ed, pokud byly zam\u011bstnavatelem evidov\u00e1ny jako da\u0148ov\u00fd v\u00fddaj.<\/p>\n\n\n\n

    Pro zam\u011bstnance jsou v\u0161ak osvobozena nepen\u011b\u017en\u00ed pln\u011bn\u00ed do celkov\u00e9 v\u00fd\u0161e 2 000 K\u010d za rok<\/strong>, pokud zam\u011bstnavatelem nebyly zahrnuty do da\u0148ov\u00fdch n\u00e1klad\u016f. Tedy nejednalo se o odm\u011bny dle v\u00fd\u0161e uveden\u00e9ho paragrafu.<\/p>\n\n\n\n

    Nepen\u011b\u017en\u00ed pln\u011bn\u00ed, kter\u00e1 jsou pro zam\u011bstnance osvobozena od dan\u00ed z p\u0159\u00edjm\u016f, nejsou zahrnov\u00e1ny do vym\u011b\u0159ovac\u00edho z\u00e1kladu dan\u011b pro v\u00fdpo\u010det soci\u00e1ln\u00edho a zdravotn\u00edho poji\u0161t\u011bn\u00ed. Naopak v\u0161echny dary a odm\u011bny podl\u00e9haj\u00edc\u00ed dani z p\u0159\u00edjm\u016f se do vym\u011b\u0159ovac\u00edho z\u00e1kladu zahrnuj\u00ed.<\/p>\n\n\n\n

    Pou\u017eit\u00ed firemn\u00edho automobilu pro soukrom\u00e9 \u00fa\u010dely<\/strong><\/p>\n\n\n\n

    N\u00e1klady souvisej\u00edc\u00ed s provozem automobilu jsou pro zam\u011bstnavatele da\u0148ov\u011b uznateln\u00e9<\/strong>. P\u0159\u00edjmem z pou\u017e\u00edv\u00e1n\u00ed firemn\u00edho auta pro soukrom\u00e9 \u00fa\u010dely je pro zam\u011bstnance<\/strong> dle z\u00e1kona 1% ze vstupn\u00ed ceny vozidla za ka\u017ed\u00fd zapo\u010dat\u00fd kalend\u00e1\u0159n\u00ed m\u011bs\u00edc poskytnut\u00ed vozidla. Tento p\u0159\u00edjem podl\u00e9h\u00e1 dani z p\u0159\u00edjm\u016f<\/strong> a zahrnuje se do vym\u011b\u0159ovac\u00edho z\u00e1kladu pro odvod pojistn\u00e9ho.<\/p>\n\n\n\n

    N\u00e1klady na \u010derp\u00e1n\u00ed pohonn\u00fdch hmot<\/strong> spot\u0159ebovan\u00fdch pro soukrom\u00e9 \u00fa\u010dely zam\u011bstnanc\u016f, pokud to vypl\u00fdv\u00e1 z kolektivn\u00ed, pracovn\u00ed nebo jin\u00e9 smlouvy pop\u0159\u00edpad\u011b vnit\u0159n\u00edho p\u0159edpisu a za p\u0159edpokladu, \u017ee jsou automobily vyu\u017e\u00edv\u00e1n\u00ed na zlep\u0161en\u00ed pracovn\u00edch a soci\u00e1ln\u00edch podm\u00ednek, m\u016f\u017ee zam\u011bstnavatel tyto n\u00e1klady zahrnout do da\u0148ov\u00fdch v\u00fddaj\u016f. Zlep\u0161en\u00edm soci\u00e1ln\u00edch a pracovn\u00edch podm\u00ednek je my\u0161leno pou\u017eit\u00ed vozidla na cestu z bydli\u0161t\u011b do zam\u011bstn\u00e1n\u00ed a zp\u011bt, doprava na rekreaci, atd \u2026<\/p>\n\n\n\n

    Z pohledu zam\u011bstnance je \u010derp\u00e1n\u00ed pohonn\u00fdch hmot na \u00fa\u010det zam\u011bstnavatele (nap\u0159. karty CCS) a jejich n\u00e1sledn\u00e9 neuhrazen\u00ed zam\u011bstnavateli pova\u017eov\u00e1no za zdaniteln\u00fd p\u0159\u00edjem, kter\u00fd se zahrnuje do vym\u011b\u0159ovac\u00edho z\u00e1kladu pro odvod pojistn\u00e9ho.<\/p>\n\n\n\n

    Veronika Kahounov\u00e1<\/strong>
    Accounting Consultant Assistant<\/p>","protected":false},"excerpt":{"rendered":"

    Benefity jsou v sou\u010dasnosti b\u011b\u017enou sou\u010d\u00e1st\u00ed odm\u011b\u0148ov\u00e1n\u00ed zam\u011bstnanc\u016f a jsou i obl\u00edben\u00fdm n\u00e1strojem p\u0159i l\u00e1k\u00e1n\u00ed zam\u011bstnanc\u016f nov\u00fdch. Nab\u00eddka mo\u017en\u00fdch benefit\u016f je hodn\u011b \u0161irok\u00e1 a podm\u00ednky jejich vyu\u017eit\u00ed jsou rovn\u011b\u017e pom\u011brn\u011b r\u016fznorod\u00e9. Tento \u010dl\u00e1nek by V\u00e1m m\u011bl usnadnit Va\u0161e rozhodov\u00e1n\u00ed a objasnit V\u00e1m, jak\u00e9 benefity jsou pro zam\u011bstnavatele v\u00fdhodn\u00e9 poskytovat z hlediska da\u0148ov\u00e9 uznatelnosti a jak\u00fd […]<\/p>\n","protected":false},"author":9,"featured_media":616,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[7,6],"tags":[],"class_list":["post-615","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cr","category-mzdy"],"acf":[],"yoast_head":"\nJak na pen\u011b\u017en\u00ed a nepen\u011b\u017en\u00ed benefity? | 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=\"Jak na pen\u011b\u017en\u00ed a nepen\u011b\u017en\u00ed benefity? | E-Consulting\" \/>\n<meta property=\"og:description\" content=\"Benefity jsou v sou\u010dasnosti b\u011b\u017enou sou\u010d\u00e1st\u00ed odm\u011b\u0148ov\u00e1n\u00ed zam\u011bstnanc\u016f a jsou i obl\u00edben\u00fdm n\u00e1strojem p\u0159i l\u00e1k\u00e1n\u00ed zam\u011bstnanc\u016f nov\u00fdch. 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