{"id":655,"date":"2026-01-01T01:00:05","date_gmt":"2026-01-01T00:00:05","guid":{"rendered":"https:\/\/www.e-cons.eu\/?p=655"},"modified":"2026-01-12T18:42:53","modified_gmt":"2026-01-12T17:42:53","slug":"cestovni-nahrady-na-slovensku-jak-na-to","status":"publish","type":"post","link":"https:\/\/www.e-cons.eu\/sk\/post\/cestovni-nahrady-na-slovensku-jak-na-to","title":{"rendered":"Pravidla cestovn\u00edch n\u00e1hrad na Slovensku a \u010d\u00e1stky pro rok 2026"},"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\/cestovni-nahrady-sk-1024x573.jpg\" alt=\"Pravidla cestovn\u00edch n\u00e1hrad na Slovensku a \u010d\u00e1stky pro rok 2024\" class=\"wp-image-1756\" srcset=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/05\/cestovni-nahrady-sk-1024x573.jpg 1024w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/05\/cestovni-nahrady-sk-300x168.jpg 300w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/05\/cestovni-nahrady-sk-768x430.jpg 768w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/05\/cestovni-nahrady-sk.jpg 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Zam\u011bstnanci vyslan\u00e9mu na pracovn\u00ed cestu n\u00e1le\u017e\u00ed n\u00e1hrady prok\u00e1zan\u00fdch cestovn\u00edch v\u00fddaj\u016f, stravn\u00e9 a&nbsp;dal\u0161\u00ed kompenzace.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Od roku 2025 se na Slovensku <strong>zm\u011bnila metodika v\u00fdpo\u010dtu<\/strong>. V\u00fd\u0161e n\u00e1hrad za stravn\u00e9 i&nbsp;pohonn\u00e9 hmoty (PHM) se nov\u011b upravuje na z\u00e1klad\u011b <strong>r\u016fstu cenov\u00fdch index\u016f<\/strong>. U&nbsp;n\u00e1hrad za PHM se zohled\u0148uje <strong>spot\u0159eba vozu <\/strong>s&nbsp;r\u016fzn\u00fdmi procentu\u00e1ln\u00edmi nav\u00fd\u0161en\u00edmi podle typu p\u0159edpisu, j\u00edzdn\u00edho cyklu, pohonu nebo&nbsp;zp\u016fsobu j\u00edzdy (mo\u017enost proplatit PHM na z\u00e1klad\u011b dokladu o&nbsp;koupi z\u016fst\u00e1v\u00e1 beze zm\u011bny).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Zorientujte se v\u00a0<strong>podm\u00ednk\u00e1ch slu\u017eebn\u00edch cest slovensk\u00fdch zam\u011bstnanc\u016f<\/strong> a\u00a0zjist\u011bte, jak\u00e9 \u010d\u00e1stky n\u00e1hrad plat\u00ed v\u00a0roce 2026.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>N\u00e1hrady za stravn\u00e9 na Slovensku<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">V\u00fdpo\u010det a n\u00e1rok na n\u00e1hrady stravn\u00e9ho se odv\u00edj\u00ed zejm\u00e9na od toho,&nbsp;<strong>kam zam\u011bstnanec vyr\u00e1\u017e\u00ed na pracovn\u00ed cestu a&nbsp;jak dlouho jeho cesta trv\u00e1<\/strong>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Tuzemsk\u00e1 pracovn\u00ed cesta<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Slovensk\u00fd zam\u011bstnanec m\u00e1 n\u00e1rok na stravn\u00e9<strong>&nbsp;za ka\u017ed\u00fd kalend\u00e1\u0159n\u00ed den<\/strong>&nbsp;pracovn\u00ed cesty v tuzemsku. S \u00fa\u010dinnost\u00ed <strong>od 1. 12. 2025<\/strong> jsou sumy tuzemsk\u00e9ho stravn\u00e9ho na Slovensku pro jednotliv\u00e1 p\u00e1sma stanoveny takto:<\/p>\n\n\n\n<figure class=\"wp-block-table aligncenter\"><table><tbody><tr><th>D\u00e9lka pracovn\u00ed cesty (p\u00e1smo)<\/th><th class=\"has-text-align-center\" data-align=\"center\">P\u016fvodn\u00ed tuzemsk\u00e9 stravn\u00e9 (do 30.&nbsp;11.&nbsp;2025)<\/th><td class=\"has-text-align-center\" data-align=\"center\"><strong>Aktu\u00e1ln\u00ed tuzemsk\u00e9 stravn\u00e9 (od 1.&nbsp;12.&nbsp;2025)<\/strong><\/td><\/tr><tr><td>5-12 hodin<\/td><td class=\"has-text-align-center\" data-align=\"center\">8,80 \u20ac<\/td><td class=\"has-text-align-center\" data-align=\"center\">9,30 \u20ac<\/td><\/tr><tr><td>12-18 hodin<\/td><td class=\"has-text-align-center\" data-align=\"center\">13,10 \u20ac<\/td><td class=\"has-text-align-center\" data-align=\"center\">13,80 \u20ac<\/td><\/tr><tr><td>18 a v\u00edce hodin<\/td><td class=\"has-text-align-center\" data-align=\"center\">19,50 \u20ac<\/td><td class=\"has-text-align-center\" data-align=\"center\">20,60 \u20ac<\/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\">Od roku 2025 plat\u00ed, \u017ee v\u00fd\u0161e p\u0159\u00edsp\u011bvk\u016f na stravov\u00e1n\u00ed pro \u010dasov\u00e1 p\u00e1sma uveden\u00e1 v\u202ftabulce se <strong>zvy\u0161uj\u00ed o procento zv\u00fd\u0161en\u00ed kumulativn\u00edho indexu cen j\u00eddel a nealkoholick\u00fdch n\u00e1poj\u016f v restaura\u010dn\u00edm stravov\u00e1n\u00ed zve\u0159ejn\u011bn\u00e9ho Statistick\u00fdm \u00fa\u0159adem za p\u0159\u00edslu\u0161n\u00fd kalend\u00e1\u0159n\u00ed m\u011bs\u00edc<\/strong> oproti kumulativn\u00edmu indexu cen j\u00eddel a nealkoholick\u00fdch n\u00e1poj\u016f v restaura\u010dn\u00edm stravov\u00e1n\u00ed zve\u0159ejn\u011bn\u00e9mu Statistick\u00fdm \u00fa\u0159adem za kalend\u00e1\u0159n\u00ed m\u011bs\u00edc, na jeho\u017e z\u00e1klad\u011b byly \u010d\u00e1stky stravn\u00e9ho naposledy zv\u00fd\u0161eny, <strong>pokud toto zv\u00fd\u0161en\u00ed \u010din\u00ed nejm\u00e9n\u011b ne\u017e 5 %<\/strong> (zv\u00fd\u0161en\u00e9 \u010d\u00e1stky stravn\u00e9ho se zaokrouhluj\u00ed na <strong>cel\u00e9 deseticenty nahoru<\/strong>).<\/p>\n\n\n<div class=\"c-orange-highlight\" style=\"\">\n            <div class=\"c-orange-highlight__image\">\n            <img decoding=\"async\" src=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/07\/lightbulb.svg\" alt=\"\">\n        <\/div>\n                    <div class=\"c-orange-highlight__text\">\n            <p style=\"margin-bottom: 1em\">Od roku 2025 za\u010d\u00e1n\u00e1 Ministerstvo financ\u00ed (MF) oznamovat zv\u00fd\u0161en\u00ed z\u00e1kladn\u00edch n\u00e1hrad stravn\u00e9ho <strong>s&nbsp;v\u011bt\u0161\u00edm p\u0159edstihem<\/strong> podobn\u011b jako nap\u0159. u&nbsp;minim\u00e1ln\u00ed mzdy. Zm\u011bny stravn\u00e9ho za\u010dnou platit v\u017edy <strong>od 1. dne 3. m\u011bs\u00edce po m\u011bs\u00edci, ve kter\u00e9m byla spln\u011bna podm\u00ednka zv\u00fd\u0161en\u00ed indexu<\/strong>.<\/p>\n<p style=\"margin-bottom: 1em\">P\u0159\u00edklad, jak nov\u00e1 pravidla funguj\u00ed:<\/p>\n<ul>\n<li>V \u00fanoru vzroste cenov\u00fd index o&nbsp;5&nbsp;% nebo v\u00edce.<\/li>\n<li>MF i&nbsp;ve\u0159ejnost se o r\u016fstu dozv\u00ed v&nbsp;druh\u00e9 polovin\u011b b\u0159ezna.<\/li>\n<li>MF vyhl\u00e1s\u00ed nov\u00e9 \u010d\u00e1stky a&nbsp;datum jejich platnosti v&nbsp;\u00da\u0159edn\u00edm v\u011bstn\u00edku.<\/li>\n<li>Nov\u00e1 v\u00fd\u0161e n\u00e1hrad za\u010dne platit od 1. kv\u011btna.<\/li>\n<\/ul>\n        <\/div>\n    <\/div>\n\n\n<p class=\"wp-block-paragraph\">Pokud pracovn\u00ed cesta trv\u00e1&nbsp;<strong>m\u00e9n\u011b ne\u017e 5 hodin<\/strong>, a z\u00e1rove\u0148 nen\u00ed zam\u011bstnanci umo\u017en\u011bno stravovat se obvykl\u00fdm zp\u016fsobem, m\u016f\u017eete mu poskytnout stravn\u00e9 a\u017e&nbsp;<strong>do sumy odpov\u00eddaj\u00edc\u00ed 1. p\u00e1smu<\/strong> <strong>do sumy odpov\u00eddaj\u00edc\u00ed 1. p\u00e1smu<\/strong> <strong>nebo poskytovat j\u00eddlo zdarma<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pokud zam\u011bstnanec, u n\u011bho\u017e <strong>\u010dast\u00e1 zm\u011bna pracovi\u0161t\u011b vypl\u00fdv\u00e1 ze zvl\u00e1\u0161tn\u00ed povahy jeho povol\u00e1n\u00ed<\/strong>, vykon\u00e1v\u00e1&#8230;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>&#8230;v pr\u016fb\u011bhu kalend\u00e1\u0159n\u00edho dne <strong>n\u011bkolik pracovn\u00edch cest<\/strong>, z nich\u017e ka\u017ed\u00e1 trv\u00e1 <strong>m\u00e9n\u011b ne\u017e 5 hodin <\/strong>a jejich\u017e celkov\u00e1 doba trv\u00e1n\u00ed je <strong>5 hodin nebo v\u00edce<\/strong>, n\u00e1le\u017e\u00ed zam\u011bstnanci stravn\u00e9 <strong>za celou dobu <\/strong>trv\u00e1n\u00ed t\u011bchto pracovn\u00edch cest.<\/li>\n\n\n\n<li>&#8230;pracovn\u00ed cesty trvaj\u00edc\u00ed <strong>2 kalend\u00e1\u0159n\u00ed dny<\/strong>, z nich\u017e ka\u017ed\u00e1 trv\u00e1 <strong>m\u00e9n\u011b ne\u017e 5 hodin<\/strong> a jejich\u017e celkov\u00e1 doba trv\u00e1n\u00ed je <strong>alespo\u0148 5 hodin<\/strong>, p\u0159\u00edslu\u0161\u00ed zam\u011bstnanci stravn\u00e9 <strong>ve v\u00fd\u0161i stanoven\u00e9 pro \u010dasov\u00e9 p\u00e1smo 5 a\u017e 12 hodin<\/strong>.<\/li>\n\n\n\n<li>&#8230;jednu sm\u011bnu v r\u00e1mci <strong>2 kalend\u00e1\u0159n\u00edch dn\u016f <\/strong>a<strong> v\u00edce pracovn\u00edch cest<\/strong>, z nich\u017e ka\u017ed\u00e1 trv\u00e1 <strong>m\u00e9n\u011b ne\u017e 5 hodin<\/strong> a jej\u00ed\u017e celkov\u00e1 doba trv\u00e1n\u00ed je <strong>nejm\u00e9n\u011b 5 hodin<\/strong>, n\u00e1le\u017e\u00ed zam\u011bstnanci stravn\u00e9 <strong>za celou dobu <\/strong>trv\u00e1n\u00ed t\u011bchto pracovn\u00edch cest.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Zahrani\u010dn\u00ed pracovn\u00ed cesta<\/strong><\/h3>\n<\/blockquote>\n\n\n\n<p class=\"wp-block-paragraph\">P\u0159i&nbsp;<strong>zahrani\u010dn\u00ed pracovn\u00ed cest\u011b&nbsp;<\/strong>se p\u0159izn\u00e1v\u00e1 stravn\u00e9 tak\u00e9 podle d\u00e9lky trv\u00e1n\u00ed cesty, ale p\u00e1sma jsou jin\u00e1. N\u00e1hrada vych\u00e1z\u00ed ze z\u00e1kladn\u00edch sazeb, kter\u00e9 ur\u010duje opat\u0159en\u00ed&nbsp;<a href=\"https:\/\/www.slov-lex.sk\/pravne-predpisy\/SK\/ZZ\/2012\/401\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>MF SR \u010d. 401\/2012 Z. z.<\/strong><\/a>&nbsp;pro ka\u017edou zemi zvl\u00e1\u0161\u0165. Z\u00e1kladn\u00ed sazba se pak kr\u00e1t\u00ed procentem podle p\u00e1sma, kam slu\u017eebn\u00ed cesta spad\u00e1.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><th>D\u00e9lka pracovn\u00ed cesty (p\u00e1smo)<\/th><th>Zahrani\u010dn\u00ed stravn\u00e9<\/th><\/tr><tr><td>do 6 hodin v\u010detn\u011b<\/td><td>25 % ze z\u00e1kladn\u00ed sazby stravn\u00e9ho<\/td><\/tr><tr><td>6-12 hodin<\/td><td>50 % ze z\u00e1kladn\u00ed sazby stravn\u00e9ho<\/td><\/tr><tr><td>12 a v\u00edce hodin<\/td><td>100 % = z\u00e1kladn\u00ed sazba stravn\u00e9ho<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Zam\u011bstnavatel sv\u00e9mu zam\u011bstnanci vypl\u00e1c\u00ed stravn\u00e9 v\u202fm\u011bn\u011b a ve v\u00fd\u0161i stanoven\u00e9&nbsp;<strong>pro st\u00e1t, kde pracovn\u00edk v\u202fdan\u00e9m kalend\u00e1\u0159n\u00edm dni str\u00e1vil nejv\u00edce hodin<\/strong>. Je-li po\u010det hodin v\u202fr\u016fzn\u00fdch st\u00e1tech stejn\u00fd, pak stravn\u00e9 poskytne v takov\u00e9 m\u011bn\u011b a v\u00fd\u0161i, kter\u00e1 je pro zam\u011bstnance&nbsp;<strong>v\u00fdhodn\u011bj\u0161\u00ed<\/strong>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Kr\u00e1cen\u00ed cestovn\u00edch n\u00e1hrad za poskytnut\u00ed bezplatn\u00e9ho j\u00eddla<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">P\u0159i v\u00fdpo\u010dtu n\u00e1roku na tuzemsk\u00e9 i zahrani\u010dn\u00ed stravn\u00e9 je t\u0159eba zohlednit&nbsp;<strong>bezplatn\u011b poskytnut\u00e9 j\u00eddlo<\/strong>.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>P\u0159i&nbsp;<strong>tuzemsk\u00e9&nbsp;<\/strong>cest\u011b se stravn\u00e9 kr\u00e1t\u00ed z hodnoty stravn\u00e9ho pro \u010dasov\u00e9 p\u00e1smo&nbsp;<strong>nad 18 hodin<\/strong>.<\/li>\n\n\n\n<li>P\u0159i&nbsp;<strong>zahrani\u010dn\u00ed&nbsp;<\/strong>cest\u011b se stravn\u00e9 kr\u00e1t\u00ed z hodnoty stravn\u00e9ho pro \u010dasov\u00e9 p\u00e1smo&nbsp;<strong>nad 12 hodin<\/strong>.<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><th>Typ bezplatn\u00e9ho j\u00eddla<\/th><th>Kr\u00e1cen\u00ed stravn\u00e9ho<\/th><\/tr><tr><td>sn\u00eddan\u011b<\/td><td>o 25 %<\/td><\/tr><tr><td>ob\u011bd<\/td><td>o 40 %<\/td><\/tr><tr><td>ve\u010de\u0159e<\/td><td>o 35 %<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"vozidla\">\u200d<strong>N\u00e1hrady za pou\u017eit\u00ed vlastn\u00edch motorov\u00fdch vozidel pro zam\u011bstnance p\u0159i pracovn\u00edch cest\u00e1ch<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Pokud slovensk\u00fd zam\u011bstnanec pou\u017eije p\u0159i pracovn\u00ed cest\u011b soukrom\u00e9 motorov\u00e9 vozidlo na \u017e\u00e1dost zam\u011bstnavatele, n\u00e1le\u017e\u00ed mu z\u00e1kladn\u00ed n\u00e1hrada za<strong>&nbsp;ka\u017ed\u00fd ujet\u00fd 1 km&nbsp;<\/strong>a k tomu i n\u00e1hrada za<strong>&nbsp;spot\u0159ebovan\u00e9 pohonn\u00e9 hmoty&nbsp;<\/strong>(PHM).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">V\u00fd\u0161i\u00a0<strong>z\u00e1kladn\u00ed n\u00e1hrady za 1 km<\/strong>\u00a0stanovuje opat\u0159en\u00ed MPSVR SR \u010d.\u00a0<strong><a href=\"https:\/\/www.slov-lex.sk\/ezbierky\/pravne-predpisy\/SK\/ZZ\/2025\/97\/20250426\" target=\"_blank\" rel=\"noreferrer noopener\">97\/2025 Z. z.<\/a><\/strong> a\u00a0<strong>od 1. 1. 2026\u00a0<\/strong>plat\u00ed tyto sumy:<\/p>\n\n\n\n<figure class=\"wp-block-table aligncenter\"><table><tbody><tr><th class=\"has-text-align-center\" data-align=\"center\">Typ motorov\u00e9ho vozidla<\/th><th class=\"has-text-align-center\" data-align=\"center\">P\u016fvodn\u00ed v\u00fd\u0161e n\u00e1hrady (do\u00a031.\u00a012. 2025)<\/th><td class=\"has-text-align-center\" data-align=\"center\"><strong>Aktu\u00e1ln\u00ed v\u00fd\u0161e n\u00e1hrady<\/strong> <strong>(od 1.\u00a01. 2026)<\/strong><\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">jednostop\u00e1 vozidla a&nbsp;trojkolky<\/td><td class=\"has-text-align-center\" data-align=\"center\">0,085 \u20ac<\/td><td class=\"has-text-align-center\" data-align=\"center\">0,090 \u20ac<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">osobn\u00ed motorov\u00e1 vozidla<\/td><td class=\"has-text-align-center\" data-align=\"center\">0,296 \u20ac<\/td><td class=\"has-text-align-center\" data-align=\"center\">0,313 \u20ac<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Stejn\u011b jako u stravn\u00e9ho se \u010d\u00e1stky n\u00e1hrad za pou\u017eit\u00ed vlastn\u00edho motorov\u00e9ho vozidla podle tabulky v\u00fd\u0161e nov\u011b <strong>zvy\u0161uj\u00ed o procentn\u00ed p\u0159\u00edr\u016fstek kumulativn\u00edho indexu cen polo\u017eek souvisej\u00edc\u00edch s provozem motorov\u00fdch vozidel zve\u0159ejn\u011bn\u00e9ho Statistick\u00fdm \u00fa\u0159adem za p\u0159\u00edslu\u0161n\u00fd kalend\u00e1\u0159n\u00ed m\u011bs\u00edc<\/strong> oproti kumulativn\u00edmu indexu cen polo\u017eek souvisej\u00edc\u00edch s provozem motorov\u00fdch vozidel zve\u0159ejn\u011bn\u00e9mu Statistick\u00fdm \u00fa\u0159adem za kalend\u00e1\u0159n\u00ed m\u011bs\u00edc, na jeho\u017e z\u00e1klad\u011b byly \u010d\u00e1stky z\u00e1kladn\u00edch n\u00e1hrad naposledy zv\u00fd\u0161eny, <strong>pokud tento p\u0159\u00edr\u016fstek \u010din\u00ed nejm\u00e9n\u011b 5 % <\/strong>(zv\u00fd\u0161en\u00e9 \u010d\u00e1stky z\u00e1kladn\u00edch n\u00e1hrad se zaokrouhluj\u00ed <strong>na 3 desetinn\u00e1 m\u00edsta).<\/strong><\/p>\n\n\n<div class=\"c-blog-highlight\" style=\"\">\r\n    <h2 class=\"c-blog-highlight__title\">\r\n            <\/h2>\r\n    <div class=\"c-blog-highlight__text\">\r\n        <p>Zv\u00fd\u0161en\u00e9 \u010d\u00e1stky z\u00e1kladn\u00ed n\u00e1hrady podle v\u011bty prvn\u00ed se pou\u017eij\u00ed <strong>od 1. dne 3. kalend\u00e1\u0159n\u00edho m\u011bs\u00edce<\/strong> n\u00e1sleduj\u00edc\u00edho po kalend\u00e1\u0159n\u00edm m\u011bs\u00edci, v n\u011bm\u017e byla spln\u011bna podm\u00ednka podle v\u011bty prvn\u00ed.<\/p>\n    <\/div>\r\n<\/div>\n\n\n<p class=\"wp-block-paragraph\">\u010c\u00e1stku n\u00e1hrady za spot\u0159ebovan\u00e9 pohonn\u00e9 hmoty pak ur\u010duje jejich&nbsp;<strong>cena v\u202fdob\u011b pou\u017eit\u00ed motorov\u00e9ho vozidla<\/strong>&nbsp;p\u0159epo\u010d\u00edtan\u00e1&nbsp;<strong>dle spot\u0159eby<\/strong>&nbsp;uveden\u00e9 v\u202ftechnick\u00e9m pr\u016fkazu vozidla, pop\u0159. v\u202fosv\u011bd\u010den\u00ed o evidenci vozidla.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Cenu PHM lze stanovit<strong> dv\u011bma zp\u016fsoby:<\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>dokladem o koupi PHM, kter\u00fd dolo\u017e\u00ed zam\u011bstnanec&nbsp;<\/strong>(mus\u00ed b\u00fdt z\u0159ejm\u00e1 souvislost s\u202fpracovn\u00ed cestou);<\/li>\n\n\n\n<li>nebo <strong>vyu\u017eit\u00edm ceny PHM<\/strong> platn\u00e9 v\u202f\u010dase n\u00e1stupu na pracovn\u00ed cestu&nbsp;(podle dat \u0160tatistick\u00e9ho \u00faradu SR) a spojen\u00edm <strong>technick\u00e9ho pr\u016fkazu o vozidle<\/strong>. Zde ale nast\u00e1vaj\u00ed n\u00e1sleduj\u00edc\u00ed varianty, kter\u00e9 je nutn\u00e9 do v\u00fdpo\u010dtu zahrnout:<br><br>Pokud je v&nbsp;dokladu od vozidla uvedena spot\u0159eba&#8230;\n<ul class=\"wp-block-list\">\n<li>a) &#8230;<strong>pouze <\/strong>podle p\u0159\u00edslu\u0161n\u00e9 <strong>slovensk\u00e9<\/strong> technick\u00e9 normy, pou\u017eije se spot\u0159eba podle t\u00e9to normy <strong>zv\u00fd\u0161en\u00e1 o 10 %, a pokud vozidlo jezd\u00ed ve m\u011bstech, zv\u00fd\u0161en\u00e1 o 40 %<\/strong>;<\/li>\n\n\n\n<li>b) &#8230;podle slovensk\u00e9 technick\u00e9 normy a p\u0159edpisu <strong>Evropsk\u00e9 hospod\u00e1\u0159sk\u00e9 komise<\/strong> nebo <strong>pouze <\/strong>podle p\u0159edpisu Evropsk\u00e9 hospod\u00e1\u0159sk\u00e9 komise, pou\u017eije se spot\u0159eba podle p\u0159edpisu Evropsk\u00e9 hospod\u00e1\u0159sk\u00e9 komise vypo\u010dten\u00e1 aritmetick\u00fdm pr\u016fm\u011brem <strong>zv\u00fd\u0161en\u00e1 o 10 %; p\u0159i j\u00edzd\u011b vozidla ve m\u011bst\u011b spot\u0159eba podle p\u0159edpisu Evropsk\u00e9 hospod\u00e1\u0159sk\u00e9 komise pro j\u00edzdu ve m\u011bst\u011b zv\u00fd\u0161en\u00e1 o 10 %<\/strong>;<\/li>\n\n\n\n<li>c) &#8230;<strong>v \u010dlen\u011bn\u00ed na m\u011bstsk\u00fd, mimom\u011bstsk\u00fd a kombinovan\u00fd cyklus<\/strong>, pou\u017eije se spot\u0159eba odpov\u00eddaj\u00edc\u00ed p\u0159\u00edslu\u0161n\u00e9mu dopravn\u00edmu cyklu <strong>zv\u00fd\u0161en\u00e1 o 10&nbsp;%<\/strong> nebo spot\u0159eba odpov\u00eddaj\u00edc\u00ed <strong>kombinaci jednotliv\u00fdch dopravn\u00edch cykl\u016f<\/strong> odvozen\u00e1 z konkr\u00e9tn\u00edho zp\u016fsobu j\u00edzdy vozidla <strong>zv\u00fd\u0161en\u00e1 o 10 %<\/strong>; v p\u0159\u00edpad\u011b kombinace jednotliv\u00fdch dopravn\u00edch cykl\u016f se <strong>na \u017e\u00e1dost zam\u011bstnance<\/strong> pou\u017eije pouze spot\u0159eba pro kombinovan\u00fd cyklus zv\u00fd\u0161en\u00e1 o 10&nbsp;%;<\/li>\n\n\n\n<li>d) &#8230;<strong>bez rozd\u011blen\u00ed podle j\u00edzdn\u00edch cykl\u016f<\/strong>, pou\u017eije se tato spot\u0159eba <strong>zv\u00fd\u0161en\u00e1 o&nbsp;10&nbsp;% a zv\u00fd\u0161en\u00e1 o 20&nbsp;% pro j\u00edzdu ve m\u011bst\u011b<\/strong>;<\/li>\n\n\n\n<li>e)&#8230;<strong>elekt\u0159iny<\/strong>, <strong>zvy\u0161uje <\/strong>se tato spot\u0159eba<strong> o 10&nbsp;% <\/strong>a p\u0159i j\u00edzd\u011b po <strong>rychlostn\u00edch silnic\u00edch a&nbsp;d\u00e1lnic\u00edch o&nbsp;20&nbsp;%<\/strong> (plat\u00ed pro vozidla, kter\u00e1 jsou poh\u00e1n\u011bna v\u00fdhradn\u011b elekt\u0159inou).<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Ostatn\u00ed cestovn\u00ed n\u00e1hrady<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Krom\u011b v\u00fd\u0161e uveden\u00fdch m\u00e1 zam\u011bstnanec n\u00e1rok na proplacen\u00ed&nbsp;<strong>dal\u0161\u00edch n\u00e1klad\u016f spojen\u00fdch s pracovn\u00ed cestou<\/strong>, a&nbsp;to po&nbsp;<strong>p\u0159edlo\u017een\u00ed p\u0159\u00edslu\u0161n\u00fdch doklad\u016f<\/strong>. Mezi nej\u010dast\u011bj\u0161\u00ed pat\u0159\u00ed nap\u0159\u00edklad:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>ubytov\u00e1n\u00ed;<\/li>\n\n\n\n<li>n\u00e1klady za pou\u017eit\u00ed ve\u0159ejn\u00e9 dopravy (l\u00edstky na MHD, j\u00edzdenky na autobus\/vlak, letenky, taxi);<\/li>\n\n\n\n<li>d\u00e1lni\u010dn\u00ed zn\u00e1mky;<\/li>\n\n\n\n<li>parkovn\u00e9;<\/li>\n\n\n\n<li>vstupenky na konference atp.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Se&nbsp;<strong>zahrani\u010dn\u00ed pracovn\u00ed cestou&nbsp;<\/strong>pak souvis\u00ed tyto dal\u0161\u00ed n\u00e1hrady:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Kapesn\u00e9.&nbsp;<\/strong>Zam\u011bstnavatel m\u016f\u017ee zam\u011bstnanci p\u0159i zahrani\u010dn\u00ed pracovn\u00ed cest\u011b poskytnout kapesn\u00e9 ve v\u00fd\u0161i maxim\u00e1ln\u011b 40 % ustanoven\u00e9ho stravn\u00e9ho.<\/li>\n\n\n\n<li><strong>Komer\u010dn\u00ed poji\u0161t\u011bn\u00ed.&nbsp;<\/strong>Zam\u011bstnanec m\u00e1 n\u00e1rok na proplacen\u00ed v\u00fddaj\u016f za poji\u0161t\u011bn\u00ed nevyhnuteln\u00fdch l\u00e9\u010debn\u00fdch n\u00e1klad\u016f v\u202fzahrani\u010d\u00ed. Z\u00e1rove\u0148 mu zam\u011bstnavatel m\u016f\u017ee proplatit i prok\u00e1zan\u00e9 n\u00e1klady za jin\u00fd druh poji\u0161t\u011bn\u00ed.<\/li>\n\n\n\n<li><strong>N\u00e1hrada za o\u010dkov\u00e1n\u00ed.&nbsp;<\/strong>Pokud je zam\u011bstnanec vysl\u00e1n na pracovn\u00ed cestu do st\u00e1tu nebo oblasti, na kterou se vztahuje povinn\u00e9 \u010di doporu\u010den\u00e9 o\u010dkov\u00e1n\u00ed, kter\u00e9 ur\u010duje bu\u010f Sv\u011btov\u00e1 zdravotnick\u00e1 organizace nebo \u00darad ve\u0159ejn\u00e9ho zdravotn\u00edctva SR, pak m\u00e1 n\u00e1rok na n\u00e1hradu vynalo\u017een\u00fdch n\u00e1klad\u016f.<\/li>\n\n\n\n<li>P\u0159i spln\u011bn\u00ed podm\u00ednek m\u00e1 zam\u011bstnanec n\u00e1rok tak\u00e9 na n\u00e1hrady v\u00fddaj\u016f za&nbsp;<strong>cesty na n\u00e1v\u0161t\u011bvu rodiny<\/strong>&nbsp;p\u0159i zahrani\u010dn\u00ed pracovn\u00ed cest\u011b a za&nbsp;<strong>pohonn\u00e9 hmoty<\/strong>.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Vylou\u010den\u00ed soub\u011bhu n\u00e1hrad<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Pokud zam\u011bstnanec p\u0159i zahrani\u010dn\u00ed pracovn\u00ed cest\u011b tr\u00e1v\u00ed ur\u010dit\u00fd \u010das na \u00fazem\u00ed Slovenska, n\u00e1le\u017e\u00ed mu stravn\u00e9 v p\u0159\u00edpad\u011b, \u017ee&nbsp;<strong>spln\u00ed podm\u00ednky tuzemsk\u00e9 pracovn\u00ed cesty<\/strong>&nbsp;(tj. na \u00fazem\u00ed tuzemska pob\u00fdv\u00e1 minim\u00e1ln\u011b 5 h). Sou\u010dasn\u011b m\u00e1 n\u00e1rok na zahrani\u010dn\u00ed stravn\u00e9 dle rozhodn\u00e9ho \u010dasu str\u00e1ven\u00e9ho mimo \u00fazem\u00ed Slovenska.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Kdy\u017e zahrani\u010dn\u00ed pracovn\u00ed cesta&nbsp;<strong>za\u010d\u00edn\u00e1 a kon\u010d\u00ed na \u00fazem\u00ed SR<\/strong>, mus\u00ed zam\u011bstnavatel v\u017edy&nbsp;<strong>individu\u00e1ln\u011b posoudit dobu<\/strong>, kterou pracovn\u00edk str\u00e1vil na \u00fazem\u00ed tuzemska a mimo tuzemsko. Rozhoduj\u00edc\u00edm krit\u00e9riem je \u010das p\u0159echodu st\u00e1tn\u00edch hranic \u010di odlet\/p\u0159\u00edlet letadla.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Jestli\u017ee zahrani\u010dn\u00ed pracovn\u00ed cesta&nbsp;<strong>za\u010d\u00edn\u00e1 i kon\u010d\u00ed mimo \u00fazem\u00ed SR<\/strong>, o vzniku n\u00e1roku na n\u00e1hrady poskytovan\u00e9 v\u202fEUR \u010di ciz\u00ed m\u011bn\u011b rozhoduje zejm\u00e9na:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>m\u00edsto n\u00e1stupu;<\/li>\n\n\n\n<li>m\u00edsto ukon\u010den\u00ed;<\/li>\n\n\n\n<li>\u010das trv\u00e1n\u00ed zahrani\u010dn\u00ed pracovn\u00ed cesty.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Tyto podm\u00ednky se \u0159\u00edd\u00ed \u00a7 16 ods. 3 z\u00e1kona o cestovn\u00fdch n\u00e1hrad\u00e1ch. Ve\u0161ker\u00e9 informace o&nbsp;slovensk\u00fdch cestovn\u00edch n\u00e1hrad\u00e1ch najdete tak\u00e9&nbsp;<a href=\"https:\/\/www.employment.gov.sk\/sk\/legislativa\/pracovna-legislativa\/cestovne-nahrady.html\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>na str\u00e1nk\u00e1ch Ministerstva pr\u00e1ce, soci\u00e1lnych vec\u00ed a rodiny Slovenskej republiky<\/strong><\/a>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Nev\u00edte si rady s \u00fa\u010dtov\u00e1n\u00edm pracovn\u00edch cest?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">P\u0159enechte \u00fa\u010detn\u00ed starosti odborn\u00edk\u016fm. Postar\u00e1me se za v\u00e1s o<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;nebo kompletn\u00ed&nbsp;<\/strong><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;<strong>v \u010cesku i na Slovensku<\/strong>. Napi\u0161te na&nbsp;<a href=\"mailto:info@e-cons.eu\" target=\"_blank\" rel=\"noreferrer noopener\">i<strong>nfo@e-cons.eu<\/strong><\/a><strong>&nbsp;<\/strong>a r\u00e1di s v\u00e1mi probereme mo\u017enosti spolupr\u00e1ce.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>","protected":false},"excerpt":{"rendered":"<p>Zam\u011bstnanci vyslan\u00e9mu na pracovn\u00ed cestu n\u00e1le\u017e\u00ed n\u00e1hrady prok\u00e1zan\u00fdch cestovn\u00edch v\u00fddaj\u016f, stravn\u00e9 a&nbsp;dal\u0161\u00ed kompenzace. Od roku 2025 se na Slovensku zm\u011bnila metodika v\u00fdpo\u010dtu. V\u00fd\u0161e n\u00e1hrad za stravn\u00e9 i&nbsp;pohonn\u00e9 hmoty (PHM) se nov\u011b upravuje na z\u00e1klad\u011b r\u016fstu cenov\u00fdch index\u016f. U&nbsp;n\u00e1hrad za PHM se zohled\u0148uje spot\u0159eba vozu s&nbsp;r\u016fzn\u00fdmi procentu\u00e1ln\u00edmi nav\u00fd\u0161en\u00edmi podle typu p\u0159edpisu, j\u00edzdn\u00edho cyklu, pohonu nebo&nbsp;zp\u016fsobu j\u00edzdy [&hellip;]<\/p>\n","protected":false},"author":19,"featured_media":1756,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[12,6],"tags":[],"class_list":["post-655","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sk","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>Pravidla cestovn\u00edch n\u00e1hrad na Slovensku a \u010d\u00e1stky pro rok 2026 | E-Consulting<\/title>\n<meta name=\"description\" content=\"Zorientujte se v\u00a0podm\u00ednk\u00e1ch 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