Poskytov\u00e1n\u00ed z\u00e1loh na zahrani\u010dn\u00ed pracovn\u00ed cesty zam\u011bsntnanc\u016f a jejich vy\u00fa\u010dtov\u00e1n\u00ed mus\u00ed b\u00fdt v\u017edy provedeno v souladu se z\u00e1kon\u00edkem pr\u00e1ce. Ov\u0161em \u00fa\u010detn\u00ed jednotka sou\u010dasn\u011b mus\u00ed za\u00fa\u010dtov\u00e1n\u00ed cestovn\u00edch n\u00e1hrad prov\u00e9st dle \u0159\u00e1dn\u00fdch \u00fa\u010detn\u00edch p\u0159edpis\u016f a sv\u00fdch sm\u011brnic. <\/p>\n
Podle \u00a7 183 odst. 1 z\u00e1kon\u00edku pr\u00e1ce je zam\u011bstnavatel povinen zam\u011bstnanci poskytnout z\u00e1lohu na pracovn\u00ed cestu a\u017e do p\u0159edpokl\u00e1dan\u00e9 v\u00fd\u0161e cestovn\u00edch n\u00e1hrad, pokud se spolu nedohodnou jinak.P\u0159i zahrani\u010dn\u00ed pracovn\u00ed cest\u011b m\u016f\u017ee b\u00fdt tato z\u00e1loha poskytnuta v m\u011bn\u011b st\u00e1tu, kam byl zam\u011bstnanec vysl\u00e1n na pracovn\u00ed cestu. <\/span><\/p>\n P\u0159i vy\u00fa\u010dtov\u00e1n\u00ed cestovn\u00edho p\u0159\u00edkazu v\u0161ak mus\u00edme d\u00e1t pozor na to, \u017ee zde vznik\u00e1 rozd\u00edl v pou\u017eit\u00ed kurz\u016f pro p\u0159epo\u010det n\u00e1roku zam\u011bsntance na n\u00e1hrady cestovn\u00edch v\u00fddaj\u016f a pou\u017eit\u00ed kurz\u016f pro \u00fa\u010dtov\u00e1n\u00ed o pracovn\u00ed cest\u011b, resp. o cestovn\u00edch n\u00e1hrad\u00e1ch. <\/span><\/p>\n V\u00fdpo\u010det doplatku nebo p\u0159eplatku vy\u00fa\u010dtov\u00e1n\u00ed z\u00e1lohy toti\u017e nen\u00ed \u00fa\u010detn\u00edm p\u0159\u00edpadem. <\/span><\/p>\n Z pohledu zam\u011bstnance se tak pro zji\u0161t\u011bn\u00ed v\u00fd\u0161e cestovn\u00edch n\u00e1hrad p\u0159i poskytnut\u00ed z\u00e1loh v ciz\u00ed m\u011bn\u011b pou\u017eije kurz platn\u00fd v den poskytnut\u00ed z\u00e1lohy. T\u00edmto kurzem bude vypo\u0159\u00e1d\u00e1no vy\u00fa\u010dtov\u00e1n\u00ed cestovn\u00edho p\u0159\u00edkazu v\u016f\u010di zam\u011bstnanci. <\/span><\/p>\n Z pohledu \u00fa\u010detn\u00ed jednoty je pro za\u00fa\u010dtov\u00e1n\u00ed v\u00fd\u0161e cestovn\u00edch n\u00e1hrad d\u016fle\u017eit\u00fd okam\u017eik uskute\u010dn\u011bn\u00ed \u00fa\u010detn\u00edho p\u0159\u00edpadu. Kdy p\u0159esn\u011b nastane v\u0161ak nen\u00ed nikde pevn\u011b stanoveno. \u00da\u010detn\u00ed jednotka si ho sama ur\u010d\u00ed vit\u0159n\u00ed sm\u011brnic\u00ed. <\/span><\/p>\n M\u016f\u017ee to b\u00fdt nap\u0159.: – den, kdy zam\u011bstnanec ukon\u010dil pracovn\u00ed cestu, – den, kdy zam\u011btnanec p\u0159edlo\u017eil zam\u011bstnavateli doklady k vy\u00fa\u010dtov\u00e1n\u00ed, – den p\u0159ed\u00e1n\u00ed vy\u00fa\u010dtov\u00e1n\u00ed na \u00fa\u010detn\u00ed odd\u011blen\u00ed, – den vyplacen\u00ed doplatku nebo p\u0159ijet\u00ed p\u0159eplatku z\u00e1loh . <\/span><\/p>\n Nicm\u00e9n\u011b nejvhodn\u011bj\u0161\u00edm zp\u016fsobem b\u00fdv\u00e1 stanovit tento den jako posledn\u00ed den pracovn\u00ed cesty. <\/span><\/p>\n Z toho tedy vypl\u00fdv\u00e1, \u017ee pro finan\u010dn\u00ed vyrovn\u00e1n\u00ed se zam\u011bstnancem bude pou\u017eit kurz platn\u00fd ke dni vyplacen\u00ed z\u00e1lohy, av\u0161ak do \u00fa\u010detnictv\u00ed se bude \u00fa\u010dtovat kurzem platn\u00fdm v den \u00fa\u010detn\u00edho p\u0159\u00edpadu. Z\u00e1loha tak bude za\u00fa\u010dtov\u00e1na jin\u00fdm kurzem ne\u017e samotn\u00e9 vy\u00fa\u010dtov\u00e1n\u00ed, \u010d\u00edm\u017e u\u010detn\u00ed jednotce (zam\u011bstnavateli) vznikne kurzov\u00fd rozd\u00edl.<\/span><\/p>\n Zdroj: Z\u00e1kon\u00edk pr\u00e1ce<\/p>\n","protected":false},"excerpt":{"rendered":" Poskytov\u00e1n\u00ed z\u00e1loh na zahrani\u010dn\u00ed pracovn\u00ed cesty zam\u011bsntnanc\u016f a jejich vy\u00fa\u010dtov\u00e1n\u00ed mus\u00ed b\u00fdt v\u017edy provedeno v souladu se z\u00e1kon\u00edkem pr\u00e1ce. Ov\u0161em \u00fa\u010detn\u00ed jednotka sou\u010dasn\u011b mus\u00ed za\u00fa\u010dtov\u00e1n\u00ed cestovn\u00edch n\u00e1hrad prov\u00e9st dle \u0159\u00e1dn\u00fdch \u00fa\u010detn\u00edch p\u0159edpis\u016f a sv\u00fdch sm\u011brnic. Podle \u00a7 183 odst. 1 z\u00e1kon\u00edku pr\u00e1ce je zam\u011bstnavatel povinen zam\u011bstnanci poskytnout z\u00e1lohu na pracovn\u00ed cestu a\u017e do p\u0159edpokl\u00e1dan\u00e9 v\u00fd\u0161e […]<\/p>\n","protected":false},"author":1,"featured_media":5465,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[78],"tags":[79],"class_list":["post-6834","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bnt","tag-czech"],"acf":[],"_links":{"self":[{"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/posts\/6834","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/comments?post=6834"}],"version-history":[{"count":0,"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/posts\/6834\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/media\/5465"}],"wp:attachment":[{"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/media?parent=6834"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/categories?post=6834"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/tags?post=6834"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}