Novelizace z\u00e1kona o dan\u00edch z p\u0159\u00edjm\u016f od roku 2024 m\u011bn\u00ed pravidla pro osvobozen\u00ed \u010di zdan\u011bn\u00ed benefit\u016f na stran\u011b zam\u011bstnanc\u016f a z\u00e1rove\u0148 da\u0148ovou uznatelnost na stran\u011b zam\u011bstnavatele.<\/p>\n\n\n\n
Od roku 2024 se zav\u00e1d\u00ed hranice pro osvobozen\u00ed nepen\u011b\u017en\u00edch benefit\u016f ve v\u00fd\u0161i poloviny pr\u016fm\u011brn\u00e9 mzdy. Pro rok 2024 tak bude mo\u017en\u00e9 v \u00fahrnu osvobodit tyto benefity do \u010d\u00e1stky 21 983 K\u010d ro\u010dn\u011b. Jde o zbo\u017e\u00ed a slu\u017eby zdravotn\u00edho a l\u00e9\u010debn\u00e9ho charakteru, vzd\u011bl\u00e1vac\u00ed slu\u017eby, vstupn\u00e9 do sportovn\u00edch za\u0159\u00edzen\u00ed, vstupn\u00e9 na kulturn\u00ed akce, z\u00e1jezdy na dovolenou atd. Pokud benefity p\u0159es\u00e1hnout tento limit, bude jejich hodnota podl\u00e9hat dani ze z\u00e1visl\u00e9 \u010dinnosti a povinn\u00e9mu pojistn\u00e9mu. Nepen\u011b\u017en\u00ed benefity poskytnut\u00e9 do limitu budou da\u0148ov\u011b neuznateln\u00fdm n\u00e1kladem pro zam\u011bstnavatele, ale nad nadlimitn\u00ed n\u00e1klady budou pro zam\u011bstnavatele da\u0148ov\u011b uznateln\u00e9.<\/p>\n\n\n\n
Limit pro osvobozen\u00ed u stravenkov\u00e9ho pau\u0161\u00e1lu se uplatn\u00ed i na stravov\u00e1n\u00ed poskytovan\u00e9 formou stravenek, da\u0148ov\u00e9 zach\u00e1zen\u00ed se tak sjednot\u00ed.<\/p>\n\n\n\n
Ru\u0161\u00ed se osvobozen\u00ed u nepen\u011b\u017en\u00edho bez\u00faplatn\u00e9ho pln\u011bn\u00ed poskytovan\u00e9ho z fondu kulturn\u00edch a soci\u00e1ln\u00edch pot\u0159eb do hodnoty 2 000 K\u010d ro\u010dn\u011b.<\/p>\n","protected":false},"excerpt":{"rendered":"
Novelizace z\u00e1kona o dan\u00edch z p\u0159\u00edjm\u016f od roku 2024 m\u011bn\u00ed pravidla pro osvobozen\u00ed \u010di zdan\u011bn\u00ed benefit\u016f na stran\u011b zam\u011bstnanc\u016f a z\u00e1rove\u0148 da\u0148ovou uznatelnost na stran\u011b zam\u011bstnavatele. Od roku 2024 se zav\u00e1d\u00ed hranice pro osvobozen\u00ed nepen\u011b\u017en\u00edch benefit\u016f ve v\u00fd\u0161i poloviny pr\u016fm\u011brn\u00e9 mzdy. Pro rok 2024 tak bude mo\u017en\u00e9 v \u00fahrnu osvobodit tyto benefity do \u010d\u00e1stky 21 983 […]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_uag_custom_page_level_css":"","_view_id":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"footnotes":""},"doc_category":[12],"doc_tag":[],"class_list":["post-1032","docs","type-docs","status-publish","hentry","doc_category-mzdy"],"year_month":"2026-04","word_count":208,"total_views":0,"reactions":{"happy":0,"normal":0,"sad":0},"author_info":{"name":"Kamil Kr\u00e1sensk\u00fd","author_nicename":"admin","author_url":"https:\/\/www.vasucetni.cz\/?author=3"},"doc_category_info":[{"term_name":"Mzdy a personalistika","term_url":"https:\/\/www.vasucetni.cz\/?doc_category=mzdy"}],"doc_tag_info":[],"uagb_featured_image_src":{"full":false,"thumbnail":false,"medium":false,"medium_large":false,"large":false,"1536x1536":false,"2048x2048":false},"uagb_author_info":{"display_name":"Kamil Kr\u00e1sensk\u00fd","author_link":"https:\/\/www.vasucetni.cz\/?author=3"},"uagb_comment_info":0,"uagb_excerpt":"Novelizace z\u00e1kona o dan\u00edch z p\u0159\u00edjm\u016f od roku 2024 m\u011bn\u00ed pravidla pro osvobozen\u00ed \u010di zdan\u011bn\u00ed benefit\u016f na stran\u011b zam\u011bstnanc\u016f a z\u00e1rove\u0148 da\u0148ovou uznatelnost na stran\u011b zam\u011bstnavatele. Od roku 2024 se zav\u00e1d\u00ed hranice pro osvobozen\u00ed nepen\u011b\u017en\u00edch benefit\u016f ve v\u00fd\u0161i poloviny pr\u016fm\u011brn\u00e9 mzdy. Pro rok 2024 tak bude mo\u017en\u00e9 v \u00fahrnu osvobodit tyto benefity do \u010d\u00e1stky 21 983…","_links":{"self":[{"href":"https:\/\/www.vasucetni.cz\/index.php?rest_route=\/wp\/v2\/docs\/1032","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.vasucetni.cz\/index.php?rest_route=\/wp\/v2\/docs"}],"about":[{"href":"https:\/\/www.vasucetni.cz\/index.php?rest_route=\/wp\/v2\/types\/docs"}],"author":[{"embeddable":true,"href":"https:\/\/www.vasucetni.cz\/index.php?rest_route=\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.vasucetni.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1032"}],"version-history":[{"count":0,"href":"https:\/\/www.vasucetni.cz\/index.php?rest_route=\/wp\/v2\/docs\/1032\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.vasucetni.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1032"}],"wp:term":[{"taxonomy":"doc_category","embeddable":true,"href":"https:\/\/www.vasucetni.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fdoc_category&post=1032"},{"taxonomy":"doc_tag","embeddable":true,"href":"https:\/\/www.vasucetni.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fdoc_tag&post=1032"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}