Cestovn nhrady podle zkonku prce 2026 praktick prvodce Pfeilerov Jaroslava (2026)

This practical guide explains employee travel allowances in both the business and non-business sectors. It offers advice, recommendations and procedures for specific situations, covering employers obligations when sending employees on business trips and providing meal, transport, accommodation and incidental allowances. It also addresses unusual cases such as an employee falling ill during a business trip, teambuilding, interrupted business trips, working from home, transfers or assignments to another employer, allowances agreed when entering employment, overlapping meal allowances with meal vouchers or a meal allowance, the use of electric vehicles, lump-sum allowances and travel allowances for members of corporate bodies. The book provides detailed procedures and examples for assessing the place of work and regular workplace, whose correct determination is essential when establishing an employees entitlement to travel allowances, and offers guidance for dealing with problematic situations. It covers the accounting of travel allowances, currency conversions, accounting exchange rates and rates set by the Labour Code, as well as allowances for long-term foreign business trips and their related tax implications for employees and employers. It also explains how to assess time spent on a business trip and discusses tax-deductible travel allowances for self-employed persons and partners in various types of partnerships. The book is in Czech and includes numerous examples, answers to frequently asked questions, conclusions of coordination committees and related decisions of the Supreme Administrative Court, while highlighting possible employer errors and ways to avoid them.