{"id":2506,"date":"2019-11-29T13:44:49","date_gmt":"2019-11-29T12:44:49","guid":{"rendered":"http:\/\/www.cechova.sk\/?p=2506"},"modified":"2019-11-29T13:48:29","modified_gmt":"2019-11-29T12:48:29","slug":"prispevok-na-sportovu-cinnost-dietata","status":"publish","type":"post","link":"https:\/\/www.cechova.sk\/sk\/prispevok-na-sportovu-cinnost-dietata\/","title":{"rendered":"Pr\u00edspevok na \u0161portov\u00fa \u010dinnos\u0165 die\u0165a\u0165a"},"content":{"rendered":"<p>1. janu\u00e1ra 2020 nadobudne \u00fa\u010dinnos\u0165 novela Z\u00e1konn\u00edka pr\u00e1ce (z\u00e1kon \u010d. 319\/2019 Z.z. z 18. septembra 2019, ktor\u00fdm sa dop\u013a\u0148a z\u00e1kon \u010d. 311\/2001 Z.z. Z\u00e1konn\u00edk pr\u00e1ce v znen\u00ed neskor\u0161\u00edch predpisov). Novela predstavuje nov\u00fd typ benefitu upraven\u00e9ho z\u00e1konom \u2013 pr\u00edspevok na \u0161portov\u00fa \u010dinnos\u0165. Viac o tomto benefite sa m\u00f4\u017eete do\u010d\u00edta\u0165 ni\u017e\u0161ie.<\/p>\n<p><span style=\"font-size: 14pt;\"><strong>Dobrovo\u013enos\u0165 pr\u00edspevku<\/strong><\/span><\/p>\n<p>\u0160trukt\u00fara, koncept a v\u00fd\u0161ka pr\u00edspevku na \u0161portov\u00fa \u010dinnos\u0165 s\u00fa ve\u013emi podobn\u00e9 rekrea\u010dn\u00e9mu pr\u00edspevku, ktor\u00fd bol na Slovensku zaveden\u00fd na za\u010diatku roka 2019. Rozdielom v\u0161ak je, \u017ee pr\u00edspevok na \u0161portov\u00fa \u010dinnos\u0165 die\u0165a\u0165a m\u00f4\u017ee zamestn\u00e1vate\u013e poskytn\u00fa\u0165 zamestnancom na dobrovo\u013enej b\u00e1ze. Nejde teda o povinnos\u0165 zamestn\u00e1vate\u013ea.<\/p>\n<p><span style=\"font-size: 14pt;\"><strong>Oslobodenie od dane<\/strong><\/span><\/p>\n<p>Zamestn\u00e1vate\u013eov by vraj k poskytovaniu tohto nov\u00e9ho benefitu mal motivova\u0165 priazniv\u00fd pr\u00edstup k\u00a0zda\u0148ovaniu tohto pr\u00edspevku. Ten je osloboden\u00fd od dane (na rozdiel od in\u00fdch \u0161tandardn\u00fdch benefitov poskytovan\u00fdch zamestnancom) a\u00a0je takisto da\u0148ov\u00fdm v\u00fddavkom zamestn\u00e1vate\u013ea.<\/p>\n<p><span style=\"font-size: 14pt;\"><strong>Opr\u00e1vnen\u00ed zamestnanci<\/strong><\/span><\/p>\n<p>Zamestnanci, ktor\u00fdch pracovn\u00fd pomer u zamestn\u00e1vate\u013ea trv\u00e1 nepretr\u017eite (bez ak\u00e9hoko\u013evek preru\u0161enia) najmenej 24 mesiacov, m\u00f4\u017eu z\u00edska\u0165 pr\u00edspevok na \u0161portov\u00fa \u010dinnos\u0165 v priaznivom da\u0148ovom re\u017eime (ak sa ho zamestn\u00e1vate\u013e rozhodne poskytn\u00fa\u0165). Samozrejme, zamestn\u00e1vate\u013e m\u00f4\u017ee poskytn\u00fa\u0165 podobn\u00fd benefit aj ostatn\u00fdm zamestnancom (t.j. ktor\u00ed s\u00fa zamestnan\u00ed krat\u0161ie ako 24 mesiacov), ale v tom pr\u00edpade bude tento benefit zda\u0148ovan\u00fd v \u0161tandardnom re\u017eime \u2013 tak na strane zamestn\u00e1vate\u013ea, ako aj na strane zamestnanca.<\/p>\n<p><strong><span style=\"font-size: 14pt;\">V\u00fd\u0161ka<\/span><\/strong><\/p>\n<p>V\u00fd\u0161ka pr\u00edspevku na \u0161portov\u00fa \u010dinnos\u0165 je 55% opr\u00e1vnen\u00fdch v\u00fddavkov, najviac v\u0161ak 275 eur na jedn\u00e9ho zamestnanca v \u00fahrne na v\u0161etky deti zamestnanca za jeden kalend\u00e1rny rok. Opr\u00e1vnen\u00e9 v\u00fddavky s\u00fa v\u00fddavky, ktor\u00e9 zamestnancom vznikaj\u00fa v\u00a0s\u00favislosti so \u0161portovou \u010dinnos\u0165ou ich det\u00ed vykon\u00e1vanou v \u0161portovej organiz\u00e1cii zap\u00edsanej v pr\u00edslu\u0161nom registri pr\u00e1vnick\u00fdch os\u00f4b v\u00a0\u0161porte. Zamestnanec predklad\u00e1 zamestn\u00e1vate\u013eovi pr\u00edslu\u0161n\u00e9 dokumenty vydan\u00e9 \u0161portovou organiz\u00e1ciou, obsahuj\u00face meno a\u00a0priezvisko die\u0165a\u0165a a\u00a0\u010dasov\u00e9 obdobie, ktor\u00e9 tieto dokumenty pokr\u00fdvaj\u00fa, do 30 dn\u00ed od ich vydania \u0161portovou organiz\u00e1ciou a\u00a0t\u00fdm preukazuje vzniknut\u00e9 opr\u00e1vnen\u00e9 v\u00fddavky zamestnanca. Zamestn\u00e1vate\u013e nahrad\u00ed opr\u00e1vnen\u00e9 v\u00fddavky zamestnancovi v\u00a0najbli\u017e\u0161om v\u00fdplatnom term\u00edne, pokia\u013e sa so zamestnancom nedohodne inak.<\/p>\n<p>***<\/p>\n<p>Tento pr\u00e1vny preh\u013ead bol pripraven\u00fd v novembri 2019 v\u00fdlu\u010dne pre \u00fa\u010dely poskytnutia v\u0161eobecnej inform\u00e1cie a nem\u00e1 by\u0165 pova\u017eovan\u00fd za pr\u00e1vne poradenstvo. Vy\u0161\u0161ie uveden\u00fd preh\u013ead nie je komplexn\u00fd a iba stru\u010dne sumarizuje pr\u00edslu\u0161n\u00e9 zmeny pr\u00e1vnej \u00fapravy.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>1. janu\u00e1ra 2020 nadobudne \u00fa\u010dinnos\u0165 novela Z\u00e1konn\u00edka pr\u00e1ce (z\u00e1kon \u010d. 319\/2019 Z.z. z 18. septembra 2019, ktor\u00fdm sa dop\u013a\u0148a z\u00e1kon&#8230;<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"episode_type":"","audio_file":"","cover_image":"","cover_image_id":"","duration":"","filesize":"","date_recorded":"","explicit":"","block":"","itunes_episode_number":"","itunes_title":"","itunes_season_number":"","itunes_episode_type":"","filesize_raw":"","footnotes":""},"categories":["1","2","11","12","20","21","32","33"],"class_list":{"0":"post-2506","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"hentry","6":"category-dalsie-publikacie","8":"category-financial-law-news","9":"category-european-community-law-news","10":"category-aktuality","11":"category-pravne-novinky"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Pr\u00edspevok na \u0161portov\u00fa \u010dinnos\u0165 die\u0165a\u0165a - \u010cechov\u00e1 &amp; 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