{"id":2334,"date":"2025-11-05T15:24:16","date_gmt":"2025-11-05T14:24:16","guid":{"rendered":"https:\/\/www.dobry-uctovnik.sk\/?p=2334"},"modified":"2025-11-12T11:18:59","modified_gmt":"2025-11-12T10:18:59","slug":"stravne-od-1-12-2025","status":"publish","type":"post","link":"https:\/\/www.dobry-uctovnik.sk\/en\/stravne-od-1-12-2025\/","title":{"rendered":"Meals from 1.12.2025"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"2334\" class=\"elementor elementor-2334\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-234718d8 e-flex e-con-boxed e-con e-parent\" data-id=\"234718d8\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-2d66299b e-flex e-con-boxed e-con e-child\" data-id=\"2d66299b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7fb50b9 elementor-widget elementor-widget-jkit_post_terms\" data-id=\"7fb50b9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_post_terms.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-post-terms jeg_module___6a3ff9a020a85\" ><span class=\"post-terms\"><span class=\"term-list \">\u00da\u010dtovn\u00edctvo a dane<\/span><\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1a7f431c elementor-widget__width-inherit elementor-widget elementor-widget-jkit_post_title\" data-id=\"1a7f431c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_post_title.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-post-title jeg_module__1_6a3ff9a0222ff\" ><h1 class=\"post-title style-color \">Stravn\u00e9 od 1.12.2025<\/h1><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4e087a0b e-flex e-con-boxed e-con e-parent\" data-id=\"4e087a0b\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-75c9b4c2 e-con-full e-flex e-con e-child\" data-id=\"75c9b4c2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-a8025f7 e-flex e-con-boxed e-con e-child\" data-id=\"a8025f7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a28c269 elementor-widget elementor-widget-jkit_post_featured_image\" data-id=\"a28c269\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_post_featured_image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-post-featured-image jeg_module__2_6a3ff9a0234c3\" ><div class=\"post-featured-image \"><img fetchpriority=\"high\" decoding=\"async\" width=\"2560\" height=\"1703\" src=\"https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/11\/chicken-steak-with-lemon-tomato-chili-carrot-white-plate-scaled.jpg\" class=\"attachment-full size-full wp-post-image\" alt=\"\" srcset=\"https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/11\/chicken-steak-with-lemon-tomato-chili-carrot-white-plate-scaled.jpg 2560w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/11\/chicken-steak-with-lemon-tomato-chili-carrot-white-plate-300x200.jpg 300w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/11\/chicken-steak-with-lemon-tomato-chili-carrot-white-plate-1024x681.jpg 1024w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/11\/chicken-steak-with-lemon-tomato-chili-carrot-white-plate-768x511.jpg 768w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/11\/chicken-steak-with-lemon-tomato-chili-carrot-white-plate-1536x1022.jpg 1536w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/11\/chicken-steak-with-lemon-tomato-chili-carrot-white-plate-2048x1363.jpg 2048w\" sizes=\"(max-width: 2560px) 100vw, 2560px\" \/><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-45a96f8e e-flex e-con-boxed e-con e-child\" data-id=\"45a96f8e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-6401bd4 e-con-full e-flex e-con e-child\" data-id=\"6401bd4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-524f555 elementor-widget elementor-widget-heading\" data-id=\"524f555\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Autor<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-169174b8 elementor-widget-tablet__width-auto elementor-widget elementor-widget-jkit_post_author\" data-id=\"169174b8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_post_author.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-post-author jeg_module__3_6a3ff9a024622\" ><p class=\"post-author \">Dobryuctovnik<\/p><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-743255a4 e-con-full e-flex e-con e-child\" data-id=\"743255a4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-29d08e17 elementor-widget elementor-widget-heading\" data-id=\"29d08e17\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Publikovan\u00e9<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3d15bb7c elementor-widget__width-auto elementor-widget elementor-widget-jkit_post_date\" data-id=\"3d15bb7c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_post_date.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-post-date jeg_module__4_6a3ff9a0255d6\" ><p class=\"post-date \">5. November 2025<\/p><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5e94d66d e-con-full e-flex e-con e-child\" data-id=\"5e94d66d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6cb28ac5 elementor-widget elementor-widget-heading\" data-id=\"6cb28ac5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Zdie\u013eajte \u010dl\u00e1nok<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-69f637cc jkit-social-shape shape-none elementor-widget elementor-widget-jkit_social_share\" data-id=\"69f637cc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_social_share.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-social-share jeg_module__5_6a3ff9a0274d0\" ><ul class=\"social-share-list\"><li class=\"elementor-repeater-item-1c57925\" data-social=\"facebook\">\n\t\t\t\t<a href=\"#\" class=\"facebook social-icon\" aria-label=\"social-share\"><i aria-hidden=\"true\" class=\"jki jki-facebook-light\"><\/i><\/a>\n\t\t\t<\/li><li class=\"elementor-repeater-item-5b7460c\" data-social=\"twitter\">\n\t\t\t\t<a href=\"#\" class=\"twitter social-icon\" aria-label=\"social-share\"><i aria-hidden=\"true\" class=\"jki jki-twitter-light\"><\/i><\/a>\n\t\t\t<\/li><li class=\"elementor-repeater-item-3dfe5c2\" data-social=\"whatsapp\">\n\t\t\t\t<a href=\"#\" class=\"whatsapp social-icon\" aria-label=\"social-share\"><i aria-hidden=\"true\" class=\"jki jki-whatsapp-1-light\"><\/i><\/a>\n\t\t\t<\/li><li class=\"elementor-repeater-item-724ad86\" data-social=\"linkedin\">\n\t\t\t\t<a href=\"#\" class=\"linkedin social-icon\" aria-label=\"social-share\"><i aria-hidden=\"true\" class=\"jki jki-linkedin-light\"><\/i><\/a>\n\t\t\t<\/li><\/ul><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6abf0aff e-con-full e-flex e-con e-child\" data-id=\"6abf0aff\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-85b82e9 elementor-widget elementor-widget-jkit_heading\" data-id=\"85b82e9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-heading  align-left align-tablet- align-mobile- jeg_module__6_6a3ff9a02a924\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\"><\/h2><\/div><div class=\"heading-section-description\"><p>Od <strong>1. decembra 2025<\/strong> sa zvy\u0161uj\u00fa <strong>sumy stravn\u00e9ho (di\u00e9t)<\/strong> pri <strong>tuzemsk\u00fdch pracovn\u00fdch cest\u00e1ch<\/strong>. \u00daprava automaticky men\u00ed aj <strong>maxim\u00e1lny pr\u00edspevok zamestn\u00e1vate\u013ea na stravovanie<\/strong>, <strong>minim\u00e1lnu hodnotu stravovacej pouk\u00e1\u017eky<\/strong> a <strong>da\u0148ovo uznate\u013en\u00e9 stravn\u00e9 u SZ\u010cO<\/strong>. Zmena vypl\u00fdva z ozn\u00e1menia MPSVaR SR zo d\u0148a <strong>28.10.2025<\/strong> pod\u013ea <strong>\u00a7 8 ods. 1 z\u00e1kona \u010d. 283\/2002 Z. z. o cestovn\u00fdch n\u00e1hrad\u00e1ch<\/strong>.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7a093cd elementor-widget elementor-widget-jkit_heading\" data-id=\"7a093cd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-heading  align-left align-tablet- align-mobile- jeg_module__7_6a3ff9a02bc7f\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Tuzemsk\u00e9 pracovn\u00e9 cesty \u2013 nov\u00e9 sadzby stravn\u00e9ho od 1.12.2025<\/h2><\/div><div class=\"heading-section-description\"><p>Stravn\u00e9 patr\u00ed za ka\u017ed\u00fd <strong>kalend\u00e1rny de\u0148<\/strong> pracovnej cesty pod\u013ea <strong>d\u013a\u017eky trvania<\/strong>:<\/p><ul><li><strong>5 a\u017e 12 hod\u00edn:<\/strong> <strong>9,30 \u20ac<\/strong><\/li><li><strong>nad 12 a\u017e 18 hod\u00edn:<\/strong> <strong>13,80 \u20ac<\/strong><\/li><li><strong>nad 18 hod\u00edn:<\/strong> <strong>20,60 \u20ac<\/strong><\/li><\/ul><h5><strong>Porovnanie priebehu roka 2025<\/strong><\/h5><table><thead><tr><td><strong>\u010casov\u00e9 p\u00e1smo<\/strong><\/td><td><strong>od 1.12.2025<\/strong><\/td><td><strong>1.4.\u201330.11.2025<\/strong><\/td><td><strong>1.1.\u201331.3.2025<\/strong><\/td><\/tr><\/thead><tbody><tr><td>5\u201312 h<\/td><td><strong>9,30 \u20ac<\/strong><\/td><td>8,80 \u20ac<\/td><td>8,30 \u20ac<\/td><\/tr><tr><td>&gt;12\u201318 h<\/td><td><strong>13,80 \u20ac<\/strong><\/td><td>13,10 \u20ac<\/td><td>12,30 \u20ac<\/td><\/tr><tr><td>&gt;18 h<\/td><td><strong>20,60 \u20ac<\/strong><\/td><td>19,50 \u20ac<\/td><td>18,40 \u20ac<\/td><\/tr><\/tbody><\/table><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1bfa4f5 elementor-widget elementor-widget-jkit_heading\" data-id=\"1bfa4f5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-heading  align-left align-tablet- align-mobile- jeg_module__8_6a3ff9a02d0d4\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">\u00da\u010dtovn\u00e9 a da\u0148ov\u00e9 s\u00favislosti<\/h2><\/div><div class=\"heading-section-description\"><p>Prechod prin\u00e1\u0161a preklopenie na <strong data-start=\"852\" data-end=\"876\">podvojn\u00e9 \u00fa\u010dtovn\u00edctvo<\/strong>. Je potrebn\u00e9 jasne <strong data-start=\"896\" data-end=\"940\">zdokumentova\u0165 a oceni\u0165 majetok a z\u00e1v\u00e4zky<\/strong>, nastavi\u0165 <strong data-start=\"951\" data-end=\"961\">odpisy<\/strong> a ur\u010di\u0165 <strong data-start=\"970\" data-end=\"1000\">v\u00fdchodiskov\u00e9 hodnoty z\u00e1sob<\/strong>. Pri prenose \u010dinnosti pos\u00fa\u010fte <strong data-start=\"1031\" data-end=\"1044\">re\u017eim DPH<\/strong> (<strong data-start=\"1046\" data-end=\"1080\">prenesenie hospod\u00e1rskeho celku<\/strong> verzus <strong data-start=\"1088\" data-end=\"1111\">\u0161tandardn\u00e9 zdanenie<\/strong>). Zabezpe\u010dte plynul\u00e9 nadviazanie <strong data-start=\"1145\" data-end=\"1169\">da\u0148ov\u00fdch registr\u00e1ci\u00ed<\/strong> a vysporiadanie <strong data-start=\"1186\" data-end=\"1209\">posledn\u00fdch priznan\u00ed<\/strong> \u017eivnostn\u00edka.<\/p><p><strong>Zn\u00ed\u017eenie pri poskytnutom jedle (tuzemsko):<\/strong> ak zamestnancovi zamestn\u00e1vate\u013e zabezpe\u010d\u00ed jedlo <strong>bez finan\u010dnej spolu\u00fa\u010dasti<\/strong>, stravn\u00e9 sa <strong>kr\u00e1ti<\/strong>:<\/p><ul><li><strong>ra\u0148ajky 25 %<\/strong>, <strong>obed 40 %<\/strong>, <strong>ve\u010dera 35 %<\/strong> z pr\u00edslu\u0161nej sadzby d\u0148a.<br \/>(Plat\u00ed aj pri ubytovan\u00ed s ra\u0148ajkami; zoh\u013ead\u0148ujte skuto\u010dne poskytnut\u00e9 jedl\u00e1.)<\/li><\/ul><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-323f594 e-con-full e-flex e-con e-child\" data-id=\"323f594\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-489c134 e-con-full e-flex e-con e-child\" data-id=\"489c134\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-eace1d2 e-flex e-con-boxed e-con e-child\" data-id=\"eace1d2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7f0137b elementor-widget elementor-widget-heading\" data-id=\"7f0137b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Zalo\u017ete si s.r.o. v\u00fdhodnej\u0161ie<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cd641cb elementor-widget elementor-widget-heading\" data-id=\"cd641cb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Do 31.12.2025 zalo\u017eenie s.r.o. so z\u013eavou 20 % + 1. mesiac \u00fa\u010dtovn\u00edctva zadarmo.<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3484a70 elementor-widget-mobile__width-inherit elementor-widget elementor-widget-jkit_button\" data-id=\"3484a70\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-button  icon-position-after jeg_module__9_6a3ff9a02ea47\" ><a href=\"https:\/\/www.dobry-uctovnik.sk\/zalozenie-sro\/\" class=\"jkit-button-wrapper\">Chcem s.r.o. v\u00fdhodnej\u0161ie<\/a><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0b87bbf elementor-widget elementor-widget-jkit_heading\" data-id=\"0b87bbf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-heading  align-left align-tablet- align-mobile- jeg_module__10_6a3ff9a02f695\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Zahrani\u010dn\u00e9 pracovn\u00e9 cesty \u2013 princ\u00edpy zost\u00e1vaj\u00fa<\/h2><\/div><div class=\"heading-section-description\"><p>Za \u010das <strong>mimo \u00fazemia SR<\/strong> patr\u00ed stravn\u00e9 pod\u013ea <strong>percent zo z\u00e1kladnej sadzby<\/strong> pre konkr\u00e9tny \u0161t\u00e1t (Opatrenie MF SR \u010d. 401\/2012):<\/p><ul><li>do 6 h vr\u00e1tane: <strong>25 %<\/strong>,<\/li><li>nad 6 h a\u017e 12 h: <strong>50 %<\/strong>,<\/li><li>nad 12 h: <strong>100 %<\/strong>.<\/li><\/ul><p><strong>Konsolida\u010dn\u00fd bal\u00ed\u010dek<\/strong> z\u00e1rove\u0148 zav\u00e1dza mo\u017enos\u0165, aby <strong>MF SR operat\u00edvne upravilo vy\u0161\u0161ie sadzby<\/strong> pre vybran\u00e9 skupiny\/krajiny <strong>pri z\u00e1va\u017enej disproporcii<\/strong> medzi sadzbami a re\u00e1lnymi cenami.<\/p><p><strong>Zn\u00ed\u017eenie pri jedl\u00e1ch v zahrani\u010d\u00ed:<\/strong> rovnako sa uplat\u0148uje kr\u00e1tenie <strong>25\/40\/35 %<\/strong> pod\u013ea poskytnut\u00fdch jed\u00e1l z <strong>z\u00e1kladnej sadzby dan\u00e9ho \u0161t\u00e1tu<\/strong>.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8033dc5 elementor-widget elementor-widget-jkit_heading\" data-id=\"8033dc5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-heading  align-left align-tablet- align-mobile- jeg_module__11_6a3ff9a03054c\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Pr\u00edspevok zamestn\u00e1vate\u013ea na stravovanie<\/h2><\/div><div class=\"heading-section-description\"><p>Zamestn\u00e1vate\u013e je povinn\u00fd zabezpe\u010di\u0165 zamestnancom <strong>jedno tepl\u00e9 hlavn\u00e9 jedlo s n\u00e1pojom<\/strong> v ka\u017edej zmene \u2013 <strong>na pracovisku<\/strong>, u <strong>in\u00e9ho zamestn\u00e1vate\u013ea<\/strong>, cez <strong>sprostredkovate\u013ea<\/strong> (pouk\u00e1\u017eky\/karta) alebo formou <strong>finan\u010dn\u00e9ho pr\u00edspevku<\/strong>. N\u00e1rok vznik\u00e1 pri v\u00fdkone pr\u00e1ce <strong>viac ako 4 hodiny<\/strong> v r\u00e1mci zmeny (mo\u017eno roz\u0161\u00edri\u0165 aj na dohod\u00e1rov intern\u00fdm predpisom).<\/p><p><strong>Limity a prepo\u010dty od 1.12.2025<\/strong><\/p><ul><li><strong>Maxim\u00e1lny z\u00e1konn\u00fd pr\u00edspevok zamestn\u00e1vate\u013ea<\/strong>: <strong>5,12 \u20ac<\/strong> za jedlo<br \/><em>(55 % zo stravn\u00e9ho pri p\u00e1sme 5\u201312 h; 55 % z 9,30 \u20ac = 5,115 \u2192 zaokr. <strong>5,12 \u20ac<\/strong>)<\/em><\/li><li><strong>Minim\u00e1lna hodnota stravovacej pouk\u00e1\u017eky (gastrol\u00edstka)<\/strong>: <strong>6,98 \u20ac<\/strong><br \/><em>(75 % z 9,30 \u20ac = 6,975 \u2192 zaokr. <strong>6,98 \u20ac<\/strong>)<\/em><\/li><li><strong>Minim\u00e1lny pr\u00edspevok zamestn\u00e1vate\u013ea<\/strong>, ak poskytuje <strong>pouk\u00e1\u017eku\/kartu<\/strong> alebo <strong>finan\u010dn\u00fd pr\u00edspevok<\/strong>: <strong>3,84 \u20ac<\/strong><br \/><em>(55 % z 6,98 \u20ac = 3,839 \u2192 zaokr. <strong>3,84 \u20ac<\/strong>)<\/em><\/li><\/ul><table><thead><tr><td><p><strong>\u00da\u010dinnos\u0165<\/strong><\/p><\/td><td><strong>Min. hodnota pouk\u00e1\u017eky<\/strong><\/td><td><strong>Min. pr\u00edspevok\u00a0<\/strong><\/td><td><strong>Max. pr\u00edspevok pod\u013ea ZP<\/strong><\/td><\/tr><\/thead><tbody><tr><td><strong>1.12.2025<\/strong><\/td><td><strong>6,98 \u20ac<\/strong><\/td><td><strong>3,84 \u20ac<\/strong><\/td><td><strong>5,12 \u20ac<\/strong><\/td><\/tr><tr><td>1.4.-30.11.2025<\/td><td>6,60 \u20ac<\/td><td>3,63 \u20ac<\/td><td>4,84 \u20ac<\/td><\/tr><\/tbody><\/table><p><strong>Forma:<\/strong> \u0161tandard je <strong>elektronick\u00e1 karta<\/strong>; papier je mo\u017en\u00fd iba ak <strong>elektronick\u00e9 vyu\u017eitie nie je objekt\u00edvne mo\u017en\u00e9<\/strong>.<\/p><p><strong>Kedy vypl\u00e1ca\u0165 pr\u00edspevok:<\/strong> <strong>vopred<\/strong> (dobitie karty \/ vyplatenie pr\u00edspevku pred za\u010diatkom obdobia). Pr\u00edspevok vyplaten\u00fd <strong>sp\u00e4tne<\/strong> m\u00f4\u017ee by\u0165 posudzovan\u00fd ako <strong>zdanite\u013en\u00fd pr\u00edjem<\/strong> so <strong>zdravotn\u00fdm a soci\u00e1lnym poistn\u00fdm<\/strong>.<\/p><p><strong>Da\u0148ovo\u2013odvodov\u00fd r\u00e1mec:<\/strong><\/p><ul><li>pr\u00edspevok zamestn\u00e1vate\u013ea <strong>do z\u00e1konn\u00fdch limitov<\/strong> je na strane zamestnanca <strong>spravidla osloboden\u00fd<\/strong>, u zamestn\u00e1vate\u013ea <strong>da\u0148ovo uznate\u013en\u00fd<\/strong> (vr\u00e1tane potenci\u00e1lneho pr\u00edspevku zo soci\u00e1lneho fondu pod\u013ea internej smernice),<\/li><li><strong>nad limit<\/strong> ide u zamestnanca o <strong>zdanite\u013en\u00fd pr\u00edjem<\/strong> a vstupuje do <strong>SP\/ZP<\/strong>; u zamestn\u00e1vate\u013ea nadlimit nie je <strong>da\u0148ovo uznate\u013en\u00fd<\/strong>.<\/li><\/ul><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cb40541 elementor-widget elementor-widget-jkit_heading\" data-id=\"cb40541\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-heading  align-left align-tablet- align-mobile- jeg_module__12_6a3ff9a031e73\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">SZ\u010cO \u2013 stravn\u00e9 v da\u0148ov\u00fdch v\u00fddavkoch od 1.12.2025<\/h2><\/div><div class=\"heading-section-description\"><p>SZ\u010cO, ktor\u00e9 uplat\u0148uj\u00fa <strong>preuk\u00e1zate\u013en\u00e9 v\u00fddavky<\/strong>, si m\u00f4\u017eu za <strong>ka\u017ed\u00fd odpracovan\u00fd de\u0148<\/strong> zahrn\u00fa\u0165 do n\u00e1kladov <strong>55 % zo stravn\u00e9ho<\/strong> pre p\u00e1smo 5\u201312 h, <strong>ak<\/strong> v ten de\u0148 nemali stravu ako zamestnanci a nemaj\u00fa n\u00e1rok na stravn\u00e9 z pracovnej cesty.<\/p><ul><li><strong>od 1.12.2025:<\/strong> <strong>5,12 \u20ac<\/strong> \/ de\u0148<\/li><li>1.4.\u201330.11.2025: 4,84 \u20ac<\/li><li>1.1.\u201331.3.2025: 4,57 \u20ac<\/li><\/ul><p><strong>Pozor:<\/strong> Pri <strong>pau\u0161\u00e1lnych v\u00fddavkoch<\/strong> je stravn\u00e9 v pau\u0161\u00e1li <strong>u\u017e zahrnut\u00e9<\/strong> \u2013 <strong>neuplat\u0148uje sa osobitne<\/strong>. \u201eOdpracovan\u00fd de\u0148\u201c je de\u0148, v ktorom SZ\u010cO <strong>preuk\u00e1zate\u013ene vykon\u00e1vala podnikanie<\/strong> (vedenie evidencie je vhodn\u00e9 \u2013 pracovn\u00fd kalend\u00e1r, mesa\u010dn\u00fd preh\u013ead).<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9f6c05f elementor-widget elementor-widget-jkit_heading\" data-id=\"9f6c05f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-heading  align-left align-tablet- align-mobile- jeg_module__13_6a3ff9a032c7d\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Evidencia, doklady a \u00fa\u010dtovanie<\/h2><\/div><div class=\"heading-section-description\"><p><strong>Pracovn\u00e9 cesty (zamestnanci):<\/strong><\/p><ul><li><strong>p\u00edsomn\u00fd pr\u00edkaz na pracovn\u00fa cestu<\/strong>, \u00fa\u010del, trvanie, miesto;<\/li><li><strong>vy\u00fa\u010dtovanie<\/strong> s uveden\u00edm \u010dasov a poskytnut\u00fdch jed\u00e1l;<\/li><li><strong>doklady<\/strong> o dopravnom a ubytovan\u00ed (ak sa prepl\u00e1caj\u00fa); stravn\u00e9 je <strong>pau\u0161\u00e1l<\/strong>, doklad nie je potrebn\u00fd;<\/li><li>v\u00fdplata do <strong>10 pracovn\u00fdch dn\u00ed<\/strong> po predlo\u017een\u00ed vy\u00fa\u010dtovania (\u0161tandard intern\u00fdch smern\u00edc).<\/li><\/ul><p><strong>Stravovanie na pracovisku:<\/strong><\/p><ul><li><strong>intern\u00e1 smernica<\/strong> k stravovaniu, hodnot\u00e1m a pr\u00edspevkom;<\/li><li><strong>zmluva<\/strong> so stravovacou spolo\u010dnos\u0165ou \/ poskytovate\u013eom karty;<\/li><li>pravidl\u00e1 pre <strong>home office<\/strong>, pobo\u010dky a \u0161pecifik\u00e1 prev\u00e1dzky.<\/li><\/ul><p><strong>\u00da\u010dtovanie:<\/strong><\/p><ul><li>tuzemsk\u00e9 a zahrani\u010dn\u00e9 stravn\u00e9 \u2013 <strong>neda\u0148ov\u00fd pr\u00edjem zamestnanca<\/strong> v z\u00e1konnom rozsahu, u firmy <strong>da\u0148ovo uznate\u013en\u00fd v\u00fddavok<\/strong>;<\/li><li>nadlimitn\u00e9 \u010dasti \u2013 <strong>zdanite\u013en\u00e9<\/strong> na strane zamestnanca; u firmy <strong>neda\u0148ov\u00e9<\/strong>;<\/li><li>pr\u00edspevky zo soci\u00e1lneho fondu pod\u013ea smernice \u2013 <strong>\u00fa\u010dtovn\u00e1 evidencia SF<\/strong>.<\/li><\/ul><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3694a5b e-flex e-con-boxed e-con e-parent\" data-id=\"3694a5b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-55342d6 elementor-widget elementor-widget-shortcode\" data-id=\"55342d6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><script id=\"mcjs\">!function(c,h,i,m,p){m=c.createElement(h),p=c.getElementsByTagName(h)[0],m.async=1,m.src=i,p.parentNode.insertBefore(m,p)}(document,\"script\",\"https:\/\/chimpstatic.com\/mcjs-connected\/js\/users\/ca41a6c1e0805c4d799bec8ae\/fabc377635da2f79608f6b656.js\");<\/script><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>\u00da\u010dtovn\u00edctvo a dane Stravn\u00e9 od 1.12.2025 Autor Dobryuctovnik Publikovan\u00e9 5. novembra 2025 Zdie\u013eajte \u010dl\u00e1nok Od 1. decembra 2025 sa zvy\u0161uj\u00fa sumy stravn\u00e9ho (di\u00e9t) pri tuzemsk\u00fdch pracovn\u00fdch cest\u00e1ch. \u00daprava automaticky men\u00ed aj maxim\u00e1lny pr\u00edspevok zamestn\u00e1vate\u013ea na stravovanie, minim\u00e1lnu hodnotu stravovacej pouk\u00e1\u017eky a da\u0148ovo uznate\u013en\u00e9 stravn\u00e9 u SZ\u010cO. Zmena vypl\u00fdva z ozn\u00e1menia MPSVaR SR zo d\u0148a 28.10.2025 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":2347,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-2334","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uctovnictvo-a-dane"],"_links":{"self":[{"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/posts\/2334","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/comments?post=2334"}],"version-history":[{"count":19,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/posts\/2334\/revisions"}],"predecessor-version":[{"id":2357,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/posts\/2334\/revisions\/2357"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/media\/2347"}],"wp:attachment":[{"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/media?parent=2334"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/categories?post=2334"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/tags?post=2334"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}