{"id":3535,"date":"2021-02-17T10:36:02","date_gmt":"2021-02-17T09:36:02","guid":{"rendered":"http:\/\/www.cechova.sk\/?p=3535"},"modified":"2021-02-17T12:19:07","modified_gmt":"2021-02-17T11:19:07","slug":"gastrolistky-po-novom","status":"publish","type":"post","link":"https:\/\/www.cechova.sk\/sk\/gastrolistky-po-novom\/","title":{"rendered":"Gastrol\u00edstky po novom"},"content":{"rendered":"

Jednou z podstatn\u00fdch zmien, ktor\u00e9 maj\u00fa by\u0165 zaveden\u00e9 v Z\u00e1konn\u00edku pr\u00e1ce od 1. marca 2021<\/u><\/b> (ak ned\u00f4jde k prezidentsk\u00e9mu vetu a jeho neprelomeniu), je mo\u017enos\u0165 vo\u013eby zamestnanca medzi stravovac\u00edmi pouk\u00e1\u017ekami, zn\u00e1mymi aj ako gastrol\u00edstky, alebo finan\u010dn\u00fdm pr\u00edspevkom na stravovanie zo strany zamestn\u00e1vate\u013ea.<\/span><\/i><\/span><\/p>\n

Ako m\u00f4\u017ee po novom zamestn\u00e1vate\u013e zabezpe\u010dova\u0165 stravovanie zamestnancov?<\/span><\/u><\/span><\/strong><\/p>\n

Na\u010falej zost\u00e1va zachovan\u00e9 pravidlo, \u017ee zamestn\u00e1vate\u013e prim\u00e1rne zabezpe\u010duje stravovanie svojich zamestnancov vo vlastnej jed\u00e1lni alebo v jed\u00e1lni zmluvn\u00e9ho partnera. Mo\u017enos\u0165 v\u00fdberu zamestnanca medzi gastrol\u00edstkami alebo finan\u010dn\u00fdm pr\u00edspevkom sa m\u00e1 vz\u0165ahova\u0165 len na zamestnancov t\u00fdch zamestn\u00e1vate\u013eov, ktor\u00ed nezabezpe\u010duj\u00fa stravovanie vo vlastnom stravovacom zariaden\u00ed alebo v inom (zmluvnom) stravovacom zariaden\u00ed. <\/span><\/p>\n

Alternat\u00edva poskytova\u0165 zamestnancom gastrol\u00edstky teda nebola zru\u0161en\u00e1, ale zamestnanec bude ma\u0165 pr\u00e1vo vybra\u0165 si, \u010di mu zamestn\u00e1vate\u013e na stravovanie prispeje vo forme gastrol\u00edstkov alebo finan\u010dn\u00fdm pr\u00edspevkom vypl\u00e1can\u00fdm spolu so mzdou. Zamestnanec bude svojim v\u00fdberom n\u00e1sledne viazan\u00fd 12 mesiacov, a to odo d\u0148a, ku ktor\u00e9mu sa v\u00fdber via\u017ee. Do uskuto\u010dnenia v\u00fdberu zamestnancom si zamestn\u00e1vate\u013e m\u00f4\u017ee na z\u00e1klade svojho rozhodnutia vybra\u0165 \u010di zabezpe\u010d\u00ed tomuto zamestnancovi stravovanie formou gastrol\u00edstkov alebo poskytne zamestnancovi finan\u010dn\u00fd pr\u00edspevok v pr\u00edslu\u0161nej v\u00fd\u0161ke. <\/span><\/p>\n

Odkedy je zamestn\u00e1vate\u013e povinn\u00fd umo\u017eni\u0165 zamestnancovi pr\u00e1vo v\u00fdberu?<\/span><\/u><\/b><\/span><\/p>\n

Mo\u017enos\u0165 v\u00fdberu zamestnancom by vo v\u0161eobecnosti mala by\u0165 mo\u017en\u00e1 u\u017e od 1. marca 2021, av\u0161ak ak zamestn\u00e1vate\u013e e\u0161te pred 1. marcom 2021 alebo aj v obdob\u00ed od 1. marca 2021 do 31. decembra 2021 uzatvoril s vydavate\u013eom gastrol\u00edstkov zmluvu o ich zabezpe\u010den\u00ed, m\u00f4\u017ee a\u017e do skon\u010denia \u00fa\u010dinnosti takejto zmluvy, najdlh\u0161ie do 31. decembra 2021, poskytova\u0165 zamestnancom gastrol\u00edstky. V takom pr\u00edpade jeho povinnos\u0165 umo\u017eni\u0165 zamestnancovi v\u00fdber medzi gastrol\u00edstkami a finan\u010dn\u00fdm pr\u00edspevkom vznikne a\u017e po uplynut\u00ed tohto obdobia.<\/span><\/p>\n

Kedy je zamestn\u00e1vate\u013e povinn\u00fd poskytova\u0165 len finan\u010dn\u00fd pr\u00edspevok?<\/span><\/u><\/b><\/span><\/p>\n

Z\u00e1konn\u00edk pr\u00e1ce upravuje aj pr\u00edpady, v ktor\u00fdch zamestnanec nebude ma\u0165 mo\u017enos\u0165 vo\u013eby medzi gastrol\u00edstkami a finan\u010dn\u00fdm pr\u00edspevkom a zamestn\u00e1vate\u013e mu poskytne len finan\u010dn\u00fd pr\u00edspevok. T\u00e1to \u00faprava je v z\u00e1sade podobn\u00e1 doteraj\u0161ej \u00faprave pr\u00edpadov v ktor\u00fdch zamestn\u00e1vate\u013e poskytoval tie\u017e len finan\u010dn\u00fd pr\u00edspevok pri\u010dom do\u0161lo k roz\u0161\u00edreniu aj o pr\u00edpad zamestnanca vykon\u00e1vaj\u00faceho dom\u00e1cku pr\u00e1cu alebo telepr\u00e1cu a zamestn\u00e1vate\u013e mu nezabezpe\u010d\u00ed stravovanie vo vlastnom stravovacom zariaden\u00ed alebo v stravovacom zariaden\u00ed in\u00e9ho zamestn\u00e1vate\u013ea alebo, ak by stravovanie vo vlastnej jed\u00e1lni\/jed\u00e1lni in\u00e9ho zamestn\u00e1vate\u013ea alebo prostredn\u00edctvom gastrol\u00edstkov bolo v rozpore s povahou vykon\u00e1vanej dom\u00e1ckej pr\u00e1ce alebo telepr\u00e1ce.<\/span><\/p>\n

\u010co sa zmenilo pri \u010fal\u0161om pou\u017e\u00edvan\u00ed gastrol\u00edstkov?<\/span><\/u><\/b><\/span><\/p>\n

\u010co sa t\u00fdka samotn\u00fdch gastrol\u00edstkov, ostatn\u00e9 pravidl\u00e1 uplat\u0148uj\u00face sa pri poskytovan\u00ed gastrol\u00edstkov (napr. kedy zamestnancovi vznik\u00e1 n\u00e1rok, hodnota gastrol\u00edstku, v\u00fd\u0161ka prispievania zo strany zamestn\u00e1vate\u013ea) zostali zachovan\u00e9 tak ako boli doteraz s t\u00fdm rozdielom, \u017ee od 1. janu\u00e1ra 2023 zamestn\u00e1vate\u013e bude povinn\u00fd poskytova\u0165 gastrol\u00edstky prim\u00e1rne v elektronickej podobe, pri\u010dom ak pre zamestnanca nie je mo\u017en\u00e9 pou\u017ei\u0165 elektronick\u00fa formu gastrol\u00edstkov po\u010das pracovnej doby na pracovisku alebo v jeho bl\u00edzkosti, je mo\u017en\u00e9 zamestnancovi poskytn\u00fa\u0165 gastrol\u00edstky na\u010falej v papierovej podobe aj po 1.1.2023. V d\u00f4sledku novely do\u0161lo aj k zn\u00ed\u017eeniu sprostredkovate\u013esk\u00e9ho poplatku z p\u00f4vodn\u00fdch maxim\u00e1lne 3% na maxim\u00e1lne 2% z hodnoty sumy uvedenej na gastrol\u00edstku.<\/span><\/p>\n

M\u00f4\u017ee si zamestn\u00e1vate\u013e upravi\u0165 podrobnosti v\u00fdberu?<\/span><\/u><\/b><\/span><\/p>\n

\u010eal\u0161ie podrobnosti v\u00fdberu a samotnej realiz\u00e1cie zabezpe\u010dovania stravovania si m\u00f4\u017ee zamestn\u00e1vate\u013e upravi\u0165 vo vn\u00fatornom predpise. Z\u00e1konn\u00edk pr\u00e1ce v tomto oh\u013eade predstavuje len z\u00e1kladn\u00fd r\u00e1mec minim\u00e1lnych pravidiel, vr\u00e1tane z\u00e1v\u00e4znej \u00fapravy v\u00fd\u0161ky poskytovan\u00e9ho finan\u010dn\u00e9ho pr\u00edspevku.<\/span> <\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Jednou z podstatn\u00fdch zmien, ktor\u00e9 maj\u00fa by\u0165 zaveden\u00e9 v Z\u00e1konn\u00edku pr\u00e1ce od 1. marca 2021 (ak ned\u00f4jde k prezidentsk\u00e9mu vetu…<\/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-3535","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":"\nGastrol\u00edstky po novom - \u010cechov\u00e1 & Partners<\/title>\n<meta name=\"description\" content=\"Gastrol\u00edstky po novom. 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