{"id":64686,"date":"2023-07-15T15:31:13","date_gmt":"2023-07-15T15:31:13","guid":{"rendered":"https:\/\/www.automakersnews.cz\/?p=64686"},"modified":"2023-07-15T15:31:13","modified_gmt":"2023-07-15T15:31:13","slug":"v4-group-zamestnavatel-muze-zprijemnit-leto","status":"publish","type":"post","link":"https:\/\/www.automakersnews.cz\/index.php\/2023\/07\/15\/v4-group-zamestnavatel-muze-zprijemnit-leto\/","title":{"rendered":"V4 GROUP: Zam\u011bstnavatel m\u016f\u017ee zp\u0159\u00edjemnit l\u00e9to"},"content":{"rendered":"

L\u00e9to v\u00e1m m\u016f\u017ee zp\u0159\u00edjemnit i zam\u011bstnavatel. Nap\u0159\u00edklad t\u00edm, \u017ee v\u00e1m p\u0159isp\u011bje na dovolenou nebo v\u00e1m dovol\u00ed vyu\u017e\u00edt slu\u017eebn\u00ed auto na pr\u00e1zdninovou cestu. Jak\u00e9 jsou ale podm\u00ednky pro uplatn\u011bn\u00ed t\u011bchto v\u00fdhod? <\/strong><\/p>\n

Mezi nejl\u00e1kav\u011bj\u0161\u00ed pr\u00e1zdninov\u00e9 zam\u011bstnaneck\u00e9 benefity pat\u0159\u00ed p\u0159\u00edsp\u011bvek na dovolenou. Nemus\u00ed j\u00edt p\u0159itom o p\u0159\u00edsp\u011bvek jen pro zam\u011bstnance, ale i pro jeho rodinn\u00e9ho p\u0159\u00edslu\u0161n\u00edka. Mo\u017enost poskytnut\u00ed tohoto p\u0159\u00edsp\u011bvku neovliv\u0148uj\u00ed ani r\u016fzn\u00e9 typy pracovn\u00edch pom\u011br\u016f. Je tedy mo\u017en\u00e9 poskytnout tento p\u0159\u00edsp\u011bvek jak zam\u011bstnanc\u016fm na hlavn\u00ed pracovn\u00ed pom\u011br, tak zam\u011bstnanc\u016fm pracuj\u00edc\u00edm na z\u00e1klad\u011b dohod konan\u00fdch mimo pracovn\u00ed pom\u011br.<\/p>\n

Z\u00a0pohledu zam\u011bstnance je p\u0159\u00edsp\u011bvek na dovolenou osvobozen jak od dan\u011b z\u00a0p\u0159\u00edjmu, tak od odvod\u016f na soci\u00e1ln\u00ed a zdravotn\u00ed poji\u0161t\u011bn\u00ed. To plat\u00ed a\u017e do v\u00fd\u0161e 20 tis\u00edc korun za rok. Jak to funguje v\u00a0praxi?<\/p>\n

\u201eZam\u011bstnavatel p\u0159isp\u011bje zam\u011bstnanci 40 000 korun na dovolenou. U zam\u011bstnance se p\u0159\u00edsp\u011bvek rozpadne na dv\u011b \u010d\u00e1sti. Prvn\u00ed \u010d\u00e1st bude tvo\u0159it pr\u00e1v\u011b t\u011bch osvobozen\u00fdch 20 000 K\u010d, ze kter\u00fdch zam\u011bstnanec neplat\u00ed da\u0148 z p\u0159\u00edjm\u016f ani odvody na soci\u00e1ln\u00ed a zdravotn\u00ed poji\u0161t\u011bn\u00ed. Druhou \u010d\u00e1st tvo\u0159\u00ed zb\u00fdvaj\u00edc\u00edch 20 000 K\u010d, kter\u00e9 ji\u017e budou zdaniteln\u00fdm p\u0159\u00edjmem zam\u011bstnance a budou rovn\u011b\u017e zahrnuty do vym\u011b\u0159ovac\u00edho z\u00e1kladu pro odvod pojistn\u00e9ho na soci\u00e1ln\u00ed a zdravotn\u00ed poji\u0161t\u011bn\u00ed,\u201c<\/em> vysv\u011btluje Michal Jel\u00ednek, partner V4 Group.<\/p>\n

U zam\u011bstnavatele se pak p\u0159\u00edsp\u011bvek tak\u00e9 rozlo\u017e\u00ed na dv\u011b \u010d\u00e1sti. Prvn\u00ed \u010d\u00e1st bude tvo\u0159it 20 000 K\u010d jako neda\u0148ov\u00fd n\u00e1klad zam\u011bstnavatele. Druh\u00e1 \u010d\u00e1st bude tvo\u0159it zbyl\u00fdch 20 000 K\u010d. \u201eTyto zbyl\u00e9 n\u00e1klady ji\u017e budou da\u0148ov\u011b uznateln\u00e9. Pojistn\u00e9, kter\u00e9 hrad\u00ed zam\u011bstnavatel z \u010d\u00e1stky nad limit 20 000 K\u010d, je\u017e zam\u011bstnanci zvy\u0161uje vym\u011b\u0159ovac\u00ed z\u00e1klad pro odvod pojistn\u00e9ho, bude op\u011bt jeho da\u0148ov\u00fdm n\u00e1kladem<\/em>,\u201c<\/em> dod\u00e1v\u00e1 Jel\u00ednek.<\/p>\n

Problematick\u00e1 u tohoto typu zam\u011bstnaneck\u00e9ho benefitu je v\u0161ak forma, v\u00a0jak\u00e9 mus\u00ed b\u00fdt poskytnut. Mus\u00ed se toti\u017e jednat o nepen\u011b\u017en\u00ed p\u0159\u00edsp\u011bvek, tedy je vylou\u010dena mo\u017enost, \u017ee by si zam\u011bstnanec s\u00e1m dovolenou zaplatil a zam\u011bstnavatel mu pen\u00edze a\u017e pot\u00e9 zaslal. T\u00edm, kdo takov\u00fdto z\u00e1jezd zakoup\u00ed, mus\u00ed b\u00fdt jednozna\u010dn\u011b zam\u011bstnavatel. Pen\u011b\u017en\u00ed p\u0159\u00edsp\u011bvek na dovolenou se automaticky st\u00e1v\u00e1 sou\u010d\u00e1st\u00ed mzdy a ve\u0161ker\u00e9 v\u00fdhody takov\u00e9hoto p\u0159\u00edsp\u011bvku jsou nen\u00e1vratn\u011b ztraceny.<\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

L\u00e9to v\u00e1m m\u016f\u017ee zp\u0159\u00edjemnit i zam\u011bstnavatel. Nap\u0159\u00edklad t\u00edm, \u017ee v\u00e1m p\u0159isp\u011bje na dovolenou nebo v\u00e1m dovol\u00ed vyu\u017e\u00edt slu\u017eebn\u00ed auto na pr\u00e1zdninovou cestu. Jak\u00e9 jsou ale […]<\/a><\/p>\n<\/div>","protected":false},"author":2,"featured_media":64687,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[21],"tags":[],"class_list":["post-64686","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legislativa"],"_links":{"self":[{"href":"https:\/\/www.automakersnews.cz\/index.php\/wp-json\/wp\/v2\/posts\/64686","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.automakersnews.cz\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.automakersnews.cz\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.automakersnews.cz\/index.php\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.automakersnews.cz\/index.php\/wp-json\/wp\/v2\/comments?post=64686"}],"version-history":[{"count":0,"href":"https:\/\/www.automakersnews.cz\/index.php\/wp-json\/wp\/v2\/posts\/64686\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.automakersnews.cz\/index.php\/wp-json\/wp\/v2\/media\/64687"}],"wp:attachment":[{"href":"https:\/\/www.automakersnews.cz\/index.php\/wp-json\/wp\/v2\/media?parent=64686"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.automakersnews.cz\/index.php\/wp-json\/wp\/v2\/categories?post=64686"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.automakersnews.cz\/index.php\/wp-json\/wp\/v2\/tags?post=64686"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}