{"id":359,"date":"2024-06-16T17:34:06","date_gmt":"2024-06-16T15:34:06","guid":{"rendered":"https:\/\/www.entax.sk\/?p=359"},"modified":"2024-06-16T17:34:06","modified_gmt":"2024-06-16T15:34:06","slug":"ma-konatel-ktory-nie-je-zamestnancom-narok-na-stravne-gastrolistky","status":"publish","type":"post","link":"https:\/\/www.entax.sk\/index.php\/2024\/06\/16\/ma-konatel-ktory-nie-je-zamestnancom-narok-na-stravne-gastrolistky\/","title":{"rendered":"M\u00e1 konate\u013e, ktor\u00fd nie je zamestnancom, n\u00e1rok na stravn\u00e9 (gastrol\u00edstky)?"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Zamestn\u00e1vate\u013e, ktor\u00fd zamestn\u00e1va aspo\u0148 jednu osobu v pracovnopr\u00e1vnom vz\u0165ahu, m\u00f4\u017ee v pr\u00edpade, ak v spolo\u010dnosti nep\u00f4sobia z\u00e1stupcovia zamestnancov, kona\u0165 samostatne a postupova\u0165 pod\u013ea \u00a7 152 ods. 8 p\u00edsm. c) Z\u00e1konn\u00edka pr\u00e1ce, t.j. roz\u0161\u00edri\u0165 okruh fyzick\u00fdch os\u00f4b, ktor\u00fdm zabezpe\u010d\u00ed stravovanie aj na spolo\u010dn\u00edka (konate\u013ea) bez pracovnej\u00a0zmluvy, ktor\u00e9mu m\u00f4\u017ee prispieva\u0165 na stravovanie pod\u013ea \u00a7 152 ods. 3 ZP. Vzh\u013eadom k tomu, \u017ee v predmetnom ustanoven\u00ed ZP okruh t\u00fdchto os\u00f4b nevymedzuje,\u00a0 z mo\u017enosti roz\u0161\u00edri\u0165 poskytovanie stravovania za rovnak\u00fdch podmienok ako vlastn\u00fdm zamestnancom nie s\u00fa vyl\u00fa\u010den\u00e9 ani in\u00e9 osoby, ktor\u00e9 s\u00fa k zamestn\u00e1vate\u013eovi v inom pr\u00e1vnom vz\u0165ahu. N\u00e1rok na poskytnutie stravy spolo\u010dn\u00edkovi vznik\u00e1 (rovnako ako zamestnancom) v d\u0148och, kedy v r\u00e1mci pracovnej zmeny vykon\u00e1va pr\u00e1cu dlh\u0161ie ako 4 hodiny. Ak za podmienok uveden\u00fdch vy\u0161\u0161ie ide o poskytnutie pr\u00edspevkov v s\u00falade so ZP ako osobitn\u00fdm predpisom, potom tieto pr\u00edspevky na \u00fa\u010dely z\u00e1kona o dani z pr\u00edjmov m\u00f4\u017eu by\u0165 akceptovan\u00e9 ako da\u0148ov\u00e9 v\u00fddavky.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Zamestn\u00e1vate\u013e, ktor\u00fd zamestn\u00e1va aspo\u0148 jednu osobu v pracovnopr\u00e1vnom vz\u0165ahu, m\u00f4\u017ee v pr\u00edpade, ak v spolo\u010dnosti nep\u00f4sobia z\u00e1stupcovia zamestnancov, kona\u0165 samostatne a postupova\u0165 pod\u013ea \u00a7 152 ods. 8 p\u00edsm. c) Z\u00e1konn\u00edka pr\u00e1ce, t.j. roz\u0161\u00edri\u0165 okruh fyzick\u00fdch os\u00f4b, ktor\u00fdm zabezpe\u010d\u00ed stravovanie aj na spolo\u010dn\u00edka (konate\u013ea) bez pracovnej\u00a0zmluvy, ktor\u00e9mu m\u00f4\u017ee prispieva\u0165 na stravovanie pod\u013ea \u00a7 152 ods. 3 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":68,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-359","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-nezaradene"],"_links":{"self":[{"href":"https:\/\/www.entax.sk\/index.php\/wp-json\/wp\/v2\/posts\/359","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.entax.sk\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.entax.sk\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.entax.sk\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.entax.sk\/index.php\/wp-json\/wp\/v2\/comments?post=359"}],"version-history":[{"count":1,"href":"https:\/\/www.entax.sk\/index.php\/wp-json\/wp\/v2\/posts\/359\/revisions"}],"predecessor-version":[{"id":360,"href":"https:\/\/www.entax.sk\/index.php\/wp-json\/wp\/v2\/posts\/359\/revisions\/360"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.entax.sk\/index.php\/wp-json\/wp\/v2\/media\/68"}],"wp:attachment":[{"href":"https:\/\/www.entax.sk\/index.php\/wp-json\/wp\/v2\/media?parent=359"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.entax.sk\/index.php\/wp-json\/wp\/v2\/categories?post=359"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.entax.sk\/index.php\/wp-json\/wp\/v2\/tags?post=359"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}