{"id":3047,"date":"2026-05-19T13:40:30","date_gmt":"2026-05-19T11:40:30","guid":{"rendered":"https:\/\/www.dobry-uctovnik.sk\/?p=3047"},"modified":"2026-05-20T09:37:00","modified_gmt":"2026-05-20T07:37:00","slug":"stravne-v-roku-2026","status":"publish","type":"post","link":"https:\/\/www.dobry-uctovnik.sk\/en\/stravne-v-roku-2026\/","title":{"rendered":"Stravn\u00e9 a pr\u00edspevok na stravovanie v roku 2026"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"3047\" class=\"elementor elementor-3047\" 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___6ac8882159f01\" ><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_6ac888215b6ad\" ><h1 class=\"post-title style-color \">Stravn\u00e9 a pr\u00edspevok na stravovanie v roku 2026<\/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_6ac888215c4a2\" ><div class=\"post-featured-image \"><img fetchpriority=\"high\" decoding=\"async\" width=\"2560\" height=\"1707\" src=\"https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/05\/salad-with-grilled-chicken-breas-fillet-with-fresh-arugula-tomatoes-olives-black-plate-old-wooden-dark-background-chicken-meat-with-salad-ketogenic-lunch-healthy-food-top-view-scaled.jpg\" class=\"attachment-full size-full wp-post-image\" alt=\"\" srcset=\"https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/05\/salad-with-grilled-chicken-breas-fillet-with-fresh-arugula-tomatoes-olives-black-plate-old-wooden-dark-background-chicken-meat-with-salad-ketogenic-lunch-healthy-food-top-view-scaled.jpg 2560w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/05\/salad-with-grilled-chicken-breas-fillet-with-fresh-arugula-tomatoes-olives-black-plate-old-wooden-dark-background-chicken-meat-with-salad-ketogenic-lunch-healthy-food-top-view-300x200.jpg 300w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/05\/salad-with-grilled-chicken-breas-fillet-with-fresh-arugula-tomatoes-olives-black-plate-old-wooden-dark-background-chicken-meat-with-salad-ketogenic-lunch-healthy-food-top-view-1024x683.jpg 1024w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/05\/salad-with-grilled-chicken-breas-fillet-with-fresh-arugula-tomatoes-olives-black-plate-old-wooden-dark-background-chicken-meat-with-salad-ketogenic-lunch-healthy-food-top-view-768x512.jpg 768w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/05\/salad-with-grilled-chicken-breas-fillet-with-fresh-arugula-tomatoes-olives-black-plate-old-wooden-dark-background-chicken-meat-with-salad-ketogenic-lunch-healthy-food-top-view-1536x1024.jpg 1536w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/05\/salad-with-grilled-chicken-breas-fillet-with-fresh-arugula-tomatoes-olives-black-plate-old-wooden-dark-background-chicken-meat-with-salad-ketogenic-lunch-healthy-food-top-view-2048x1365.jpg 2048w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/05\/salad-with-grilled-chicken-breas-fillet-with-fresh-arugula-tomatoes-olives-black-plate-old-wooden-dark-background-chicken-meat-with-salad-ketogenic-lunch-healthy-food-top-view-18x12.jpg 18w\" 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_6ac888215d4be\" ><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_6ac888215e1b8\" ><p class=\"post-date \">19. May 2026<\/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_6ac888216002b\" ><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-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__6_6ac88821633bc\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\"><\/h2><\/div><div class=\"heading-section-description\"><p data-start=\"214\" data-end=\"526\">Pravidl\u00e1 pre stravn\u00e9 sa t\u00fdkaj\u00fa troch oblast\u00ed: povinnosti zamestn\u00e1vate\u013ea zabezpe\u010di\u0165 stravu zamestnancom, n\u00e1roku na n\u00e1hrady pri pracovn\u00fdch cest\u00e1ch a mo\u017enosti SZ\u010cO uplatni\u0165 stravn\u00e9 v da\u0148ov\u00fdch v\u00fddavkoch. Ka\u017ed\u00e1 oblas\u0165 m\u00e1 vlastn\u00e9 pravidl\u00e1 a vlastn\u00e9 sumy. V \u010dl\u00e1nku n\u00e1jdete preh\u013ead v\u0161etk\u00fdch limitov platn\u00fdch v roku 2026.<\/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-211e2b8 elementor-widget elementor-widget-jkit_heading\" data-id=\"211e2b8\" 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_6ac88821641c3\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Aktu\u00e1lne sumy platia od decembra 2025<\/h2><\/div><div class=\"heading-section-description\"><p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\">Sumy stravn\u00e9ho sa naposledy menili 1. decembra 2025. Zmena vych\u00e1dza z \u00fadajov o v\u00fdvoji cien, ktor\u00e9 sleduje \u0160tatistick\u00fd \u00farad SR. Pre rok 2026 zatia\u013e \u017eiadna \u010fal\u0161ia \u00faprava nepri\u0161la \u2013 v\u0161etky \u010d\u00edsla v tomto \u010dl\u00e1nku platia pre z\u00e1ver roka 2025 aj pre cel\u00fd rok 2026.<\/p><p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\">Z\u00e1kladn\u00e1 suma je <strong>9,30 \u20ac<\/strong> \u2013 stravn\u00e9 pri tuzemskej pracovnej ceste v p\u00e1sme 5 a\u017e 12 hod\u00edn. Z tejto sumy sa po\u010d\u00edtaj\u00fa aj \u010fal\u0161ie limity:<\/p><ul class=\"[li_&amp;]:mb-0 [li_&amp;]:mt-1 [li_&amp;]:gap-1 [&amp;:not(:last-child)_ul]:pb-1 [&amp;:not(:last-child)_ol]:pb-1 list-disc flex flex-col gap-1 pl-8 mb-3\"><li class=\"font-claude-response-body whitespace-normal break-words pl-2\">minim\u00e1lna hodnota stravovacej pouk\u00e1\u017eky,<\/li><li class=\"font-claude-response-body whitespace-normal break-words pl-2\">maxim\u00e1lny pr\u00edspevok zamestn\u00e1vate\u013ea na stravovanie,<\/li><li class=\"font-claude-response-body whitespace-normal break-words pl-2\">maxim\u00e1lny da\u0148ov\u00fd v\u00fddavok na stravn\u00e9 pre SZ\u010cO.<\/li><\/ul><p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\">Pri zmene sumy 9,30 \u20ac sa automaticky zmenia aj v\u0161etky s\u00favisiace limity.<\/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-cb52668 elementor-widget elementor-widget-jkit_heading\" data-id=\"cb52668\" 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_6ac8882165164\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Povinnos\u0165 zamestn\u00e1vate\u013ea zabezpe\u010di\u0165 stravovanie<\/h2><\/div><div class=\"heading-section-description\"><p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\">Zamestn\u00e1vate\u013e mus\u00ed zabezpe\u010di\u0165 stravovanie ka\u017ed\u00e9mu zamestnancovi, ktor\u00fd odpracuje na zmene viac ako <strong>\u0161tyri hodiny<\/strong>. Strava sa poskytuje priamo na pracovisku alebo v jeho okol\u00ed a m\u00e1 zodpoveda\u0165 z\u00e1sad\u00e1m spr\u00e1vnej v\u00fd\u017eivy.<\/p><p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\">Povinnos\u0165 sa <strong>net\u00fdka dohod\u00e1rov<\/strong> (brig\u00e1dnikov pracuj\u00facich na dohody mimo pracovn\u00e9ho pomeru). Zamestn\u00e1vate\u013e im m\u00f4\u017ee prispieva\u0165 dobrovo\u013ene.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ac33ab1 e-con-full e-flex e-con e-child\" data-id=\"ac33ab1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-634495c e-con-full e-flex e-con e-child\" data-id=\"634495c\" 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-91ce21a e-flex e-con-boxed e-con e-child\" data-id=\"91ce21a\" 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-764abba elementor-widget elementor-widget-heading\" data-id=\"764abba\" 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\">Potrebujete zalo\u017ei\u0165 s.r.o.?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-912d055 elementor-widget elementor-widget-heading\" data-id=\"912d055\" 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\">Postar\u00e1me sa o cel\u00fd proces zalo\u017eenia s.r.o. vr\u00e1tane \u00favodnej konzult\u00e1cie.<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ac7ba32 elementor-widget-mobile__width-inherit elementor-widget elementor-widget-jkit_button\" data-id=\"ac7ba32\" 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_6ac8882166d18\" ><a href=\"https:\/\/www.dobry-uctovnik.sk\/zalozenie-sro\/\" class=\"jkit-button-wrapper\">M\u00e1m z\u00e1ujem o zalo\u017eenie s.r.o.<\/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-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__10_6ac888216787f\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Tri sp\u00f4soby, ako m\u00f4\u017ee zamestn\u00e1vate\u013e stravu zabezpe\u010di\u0165<\/h2><\/div><div class=\"heading-section-description\"><ul><li class=\"font-claude-response-body whitespace-normal break-words pl-2\"><strong>vlastn\u00e1 z\u00e1vodn\u00e1 jed\u00e1le\u0148<\/strong> \u2013 firma prev\u00e1dzkuje stravovacie zariadenie sama,<\/li><li class=\"font-claude-response-body whitespace-normal break-words pl-2\"><strong>extern\u00e9 stravovacie zariadenie<\/strong> \u2013 vyu\u017e\u00edva sa jed\u00e1le\u0148 in\u00e9ho zamestn\u00e1vate\u013ea,<\/li><li class=\"font-claude-response-body whitespace-normal break-words pl-2\"><strong>stravovacie pouk\u00e1\u017eky alebo finan\u010dn\u00fd pr\u00edspevok<\/strong> \u2013 naj\u010dastej\u0161\u00ed sp\u00f4sob v men\u0161\u00edch firm\u00e1ch.<\/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-3f1094c elementor-widget elementor-widget-jkit_heading\" data-id=\"3f1094c\" 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_6ac8882168459\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Pr\u00edspevok zamestn\u00e1vate\u013ea v roku 2026<\/h2><\/div><div class=\"heading-section-description\"><p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\">Zamestn\u00e1vate\u013e m\u00e1 povinn\u00fa spodn\u00fa aj horn\u00fa hranicu pr\u00edspevku. Spodn\u00fd limit je <strong>55 % z ceny jedla<\/strong>, horn\u00fd strop sa po\u010d\u00edta zo sumy 9,30 \u20ac.<\/p><div class=\"overflow-x-auto w-full px-2 mb-6\"><table class=\"min-w-full border-collapse text-sm leading-[1.7] whitespace-normal\"><thead class=\"text-left\"><tr><th class=\"text-text-100 border-b-0.5 border-border-300\/60 py-2 pr-4 align-top font-bold\" scope=\"col\">Sp\u00f4sob zabezpe\u010denia stravy<\/th><th class=\"text-text-100 border-b-0.5 border-border-300\/60 py-2 pr-4 align-top font-bold\" scope=\"col\">Minim\u00e1lny pr\u00edspevok<\/th><th class=\"text-text-100 border-b-0.5 border-border-300\/60 py-2 pr-4 align-top font-bold\" scope=\"col\">Maxim\u00e1lny pr\u00edspevok<\/th><\/tr><\/thead><tbody><tr><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\">Vlastn\u00e9 zariadenie alebo zariadenie in\u00e9ho zamestn\u00e1vate\u013ea<\/td><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\">55 % z ceny jedla<\/td><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\">55 % zo sumy 9,30 \u20ac = <strong>5,12 \u20ac<\/strong><\/td><\/tr><tr><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\">Stravovacie pouk\u00e1\u017eky alebo finan\u010dn\u00fd pr\u00edspevok<\/td><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\">55 % zo sumy 6,98 \u20ac = <strong>3,84 \u20ac<\/strong><\/td><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\">55 % zo sumy 9,30 \u20ac = <strong>5,12 \u20ac<\/strong><\/td><\/tr><\/tbody><\/table><\/div><p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\">Zamestn\u00e1vate\u013e m\u00f4\u017ee prispie\u0165 aj nad horn\u00fd limit, napr\u00edklad zo soci\u00e1lneho fondu. Na tak\u00fdto dodato\u010dn\u00fd pr\u00edspevok sa horn\u00fd strop nevz\u0165ahuje.<\/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-fca597a elementor-widget elementor-widget-jkit_heading\" data-id=\"fca597a\" 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_6ac888216930f\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Minim\u00e1lna hodnota gastrol\u00edstka<\/h2><\/div><div class=\"heading-section-description\"><p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\">Hodnota stravovacej pouk\u00e1\u017eky mus\u00ed dosiahnu\u0165 aspo\u0148 <strong>75 % zo stravn\u00e9ho<\/strong> pre tuzemsk\u00fa pracovn\u00fa cestu v p\u00e1sme 5 a\u017e 12 hod\u00edn.<\/p><div class=\"overflow-x-auto w-full px-2 mb-6\"><table class=\"min-w-full border-collapse text-sm leading-[1.7] whitespace-normal\"><thead class=\"text-left\"><tr><th class=\"text-text-100 border-b-0.5 border-border-300\/60 py-2 pr-4 align-top font-bold\" scope=\"col\">Stravovacie pouk\u00e1\u017eky pre rok 2026<\/th><th class=\"text-text-100 border-b-0.5 border-border-300\/60 py-2 pr-4 align-top font-bold\" scope=\"col\">Suma<\/th><\/tr><\/thead><tbody><tr><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\">Stravn\u00e9 (5 a\u017e 12 hod\u00edn)<\/td><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\">9,30 \u20ac<\/td><\/tr><tr><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\">Minim\u00e1lna hodnota gastrol\u00edstka (75 %)<\/td><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\"><strong>6,98 \u20ac<\/strong><\/td><\/tr><\/tbody><\/table><\/div><p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\">Stravovacie pouk\u00e1\u017eky sa \u0161tandardne poskytuj\u00fa v <strong>elektronickej forme<\/strong>. Papierov\u00e9 gastrol\u00edstky s\u00fa povolen\u00e9 len v\u00fdnimo\u010dne, ak elektronick\u00e1 forma objekt\u00edvne nie je mo\u017en\u00e1. Dobitie karty alebo pouk\u00e1zanie pr\u00edspevku sa mus\u00ed udia\u0165 <strong>vopred<\/strong>, nie sp\u00e4tne.<\/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-f65cc27 elementor-widget elementor-widget-jkit_heading\" data-id=\"f65cc27\" 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_6ac888216a0d4\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Stravn\u00e9 pri pracovn\u00fdch cest\u00e1ch na Slovensku<\/h2><\/div><div class=\"heading-section-description\"><p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\">Pri tuzemskej pracovnej ceste z\u00e1vis\u00ed v\u00fd\u0161ka stravn\u00e9ho od d\u013a\u017eky trvania cesty.<\/p><div class=\"overflow-x-auto w-full px-2 mb-6\"><table class=\"min-w-full border-collapse text-sm leading-[1.7] whitespace-normal\"><thead class=\"text-left\"><tr><th class=\"text-text-100 border-b-0.5 border-border-300\/60 py-2 pr-4 align-top font-bold\" scope=\"col\">\u010casov\u00e9 p\u00e1smo<\/th><th class=\"text-text-100 border-b-0.5 border-border-300\/60 py-2 pr-4 align-top font-bold\" scope=\"col\">Stravn\u00e9 v roku 2026<\/th><\/tr><\/thead><tbody><tr><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\">5 a\u017e 12 hod\u00edn<\/td><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\"><strong>9,30 \u20ac<\/strong><\/td><\/tr><tr><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\">12 a\u017e 18 hod\u00edn<\/td><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\"><strong>13,80 \u20ac<\/strong><\/td><\/tr><tr><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\">nad 18 hod\u00edn<\/td><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\"><strong>20,60 \u20ac<\/strong><\/td><\/tr><\/tbody><\/table><\/div><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a0681c2 elementor-widget elementor-widget-jkit_heading\" data-id=\"a0681c2\" 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__14_6ac888216aee7\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Stravn\u00e9 pri zahrani\u010dn\u00fdch pracovn\u00fdch cest\u00e1ch<\/h2><\/div><div class=\"heading-section-description\"><p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\">Pri zahrani\u010dnej pracovnej ceste z\u00e1vis\u00ed v\u00fd\u0161ka stravn\u00e9ho od d\u013a\u017eky pobytu v zahrani\u010d\u00ed a od <strong>z\u00e1kladnej sadzby pre konkr\u00e9tnu krajinu<\/strong>. Z\u00e1kladn\u00e9 sadzby ur\u010duje <strong>Opatrenie Ministerstva financi\u00ed SR \u010d. 401\/2012 Z. z.<\/strong><\/p><p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\">V roku 2026 pre\u0161lo opatrenie noveliz\u00e1ciou, ktor\u00e1 zaviedla <strong>osobitn\u00e9 z\u00e1kladn\u00e9 sadzby di\u00e9t pre zamestnancov v cestnej doprave<\/strong> pri pracovn\u00fdch cest\u00e1ch do vybran\u00fdch kraj\u00edn.<\/p><p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\">Pod\u013ea d\u013a\u017eky pobytu v zahrani\u010d\u00ed po\u010das jedn\u00e9ho kalend\u00e1rneho d\u0148a sa ur\u010d\u00ed, ak\u00fa \u010das\u0165 zo z\u00e1kladnej sadzby zamestnanec dostane:<\/p><div class=\"overflow-x-auto w-full px-2 mb-6\"><table class=\"min-w-full border-collapse text-sm leading-[1.7] whitespace-normal\"><thead class=\"text-left\"><tr><th class=\"text-text-100 border-b-0.5 border-border-300\/60 py-2 pr-4 align-top font-bold\" scope=\"col\">\u010casov\u00e9 p\u00e1smo<\/th><th class=\"text-text-100 border-b-0.5 border-border-300\/60 py-2 pr-4 align-top font-bold\" scope=\"col\">V\u00fd\u0161ka stravn\u00e9ho (% zo z\u00e1kladnej sadzby)<\/th><\/tr><\/thead><tbody><tr><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\">do 6 hod\u00edn vr\u00e1tane<\/td><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\"><strong>25 %<\/strong><\/td><\/tr><tr><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\">nad 6 hod\u00edn a\u017e 12 hod\u00edn<\/td><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\"><strong>50 %<\/strong><\/td><\/tr><tr><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\">nad 12 hod\u00edn<\/td><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\"><strong>100 %<\/strong><\/td><\/tr><\/tbody><\/table><\/div><p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\">Konkr\u00e9tne sumy pre jednotliv\u00e9 krajiny aj osobitn\u00e9 sadzby pre vodi\u010dov v cestnej doprave n\u00e1jdete v \u010dl\u00e1nku <em>Di\u00e9ty (stravn\u00e9) pri zahrani\u010dn\u00fdch pracovn\u00fdch cest\u00e1ch v roku 2026<\/em>.<\/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-f876c21 elementor-widget elementor-widget-jkit_heading\" data-id=\"f876c21\" 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__15_6ac888216bdf6\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Stravn\u00e9 ako da\u0148ov\u00fd v\u00fddavok pre SZ\u010cO<\/h2><\/div><div class=\"heading-section-description\"><p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\">\u017divnostn\u00edci a SZ\u010cO si m\u00f4\u017eu stravn\u00e9 zahrn\u00fa\u0165 do da\u0148ov\u00fdch v\u00fddavkov <strong>bez dokladovania konkr\u00e9tneho n\u00e1kupu<\/strong>. Rozhoduj\u00face je, \u017ee dan\u00fd de\u0148 skuto\u010dne vykon\u00e1vali \u010dinnos\u0165.<\/p><h4>Kto si stravn\u00e9 uplatni\u0165 m\u00f4\u017ee a kto nie<\/h4><ul class=\"[li_&amp;]:mb-0 [li_&amp;]:mt-1 [li_&amp;]:gap-1 [&amp;:not(:last-child)_ul]:pb-1 [&amp;:not(:last-child)_ol]:pb-1 list-disc flex flex-col gap-1 pl-8 mb-3\"><li class=\"font-claude-response-body whitespace-normal break-words pl-2\">pri uplat\u0148ovan\u00ed <strong>preuk\u00e1zate\u013en\u00fdch v\u00fddavkov<\/strong> \u2013 SZ\u010cO si m\u00f4\u017ee stravn\u00e9 odpo\u010d\u00edta\u0165 za ka\u017ed\u00fd odpracovan\u00fd de\u0148,<\/li><li class=\"font-claude-response-body whitespace-normal break-words pl-2\">pri uplat\u0148ovan\u00ed <strong>pau\u0161\u00e1lnych v\u00fddavkov<\/strong> \u2013 stravn\u00e9 si samostatne uplatni\u0165 nemo\u017eno, je s\u00fa\u010das\u0165ou pau\u0161\u00e1lu.<\/li><\/ul><h4 class=\"text-text-100 mt-2 -mb-1 text-base font-bold\">V\u00fd\u0161ka da\u0148ov\u00e9ho v\u00fddavku v roku 2026<\/h4><p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\">Maximum, ktor\u00e9 si SZ\u010cO m\u00f4\u017ee za jeden odpracovan\u00fd de\u0148 zahrn\u00fa\u0165 do v\u00fddavkov, predstavuje 55 % zo sumy 9,30 \u20ac:<\/p><div class=\"overflow-x-auto w-full px-2 mb-6\"><table class=\"min-w-full border-collapse text-sm leading-[1.7] whitespace-normal\"><thead class=\"text-left\"><tr><th class=\"text-text-100 border-b-0.5 border-border-300\/60 py-2 pr-4 align-top font-bold\" scope=\"col\">Obdobie<\/th><th class=\"text-text-100 border-b-0.5 border-border-300\/60 py-2 pr-4 align-top font-bold\" scope=\"col\">Da\u0148ov\u00fd v\u00fddavok na stravn\u00e9 SZ\u010cO<\/th><\/tr><\/thead><tbody><tr><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\">od 1.12.2025 (plat\u00ed aj pre rok 2026)<\/td><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\"><strong>5,12 \u20ac \/ de\u0148<\/strong><\/td><\/tr><\/tbody><\/table><\/div><p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\"><em>Zdroj: Vlastn\u00e9 spracovanie<\/em><\/p><h4 class=\"text-text-100 mt-2 -mb-1 text-base font-bold\">Kedy si stravn\u00e9 nemo\u017eno uplatni\u0165<\/h4><ul class=\"[li_&amp;]:mb-0 [li_&amp;]:mt-1 [li_&amp;]:gap-1 [&amp;:not(:last-child)_ul]:pb-1 [&amp;:not(:last-child)_ol]:pb-1 list-disc flex flex-col gap-1 pl-8 mb-3\"><li class=\"font-claude-response-body whitespace-normal break-words pl-2\">v de\u0148, ke\u010f si SZ\u010cO <strong>uplat\u0148uje di\u00e9ty z pracovnej cesty<\/strong>,<\/li><li class=\"font-claude-response-body whitespace-normal break-words pl-2\">v de\u0148, ke\u010f m\u00e1 SZ\u010cO <strong>n\u00e1rok na pr\u00edspevok na stravovanie ako zamestnanec<\/strong> (typicky pri s\u00fabehu zamestnania a \u017eivnosti).<\/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 a pr\u00edspevok na stravovanie v roku 2026 Autor Dobryuctovnik Publikovan\u00e9 19. May 2026 Zdie\u013eajte \u010dl\u00e1nok Pravidl\u00e1 pre stravn\u00e9 sa t\u00fdkaj\u00fa troch oblast\u00ed: povinnosti zamestn\u00e1vate\u013ea zabezpe\u010di\u0165 stravu zamestnancom, n\u00e1roku na n\u00e1hrady pri pracovn\u00fdch cest\u00e1ch a mo\u017enosti SZ\u010cO uplatni\u0165 stravn\u00e9 v da\u0148ov\u00fdch v\u00fddavkoch. Ka\u017ed\u00e1 oblas\u0165 m\u00e1 vlastn\u00e9 pravidl\u00e1 a vlastn\u00e9 sumy. V \u010dl\u00e1nku [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":3052,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-3047","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\/3047","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=3047"}],"version-history":[{"count":5,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/posts\/3047\/revisions"}],"predecessor-version":[{"id":3054,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/posts\/3047\/revisions\/3054"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/media\/3052"}],"wp:attachment":[{"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/media?parent=3047"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/categories?post=3047"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/tags?post=3047"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}