242/2014 Sb.VYHLÁŠKAMinisterstva financíze dne 4. listopadu 2014o stanovení výše základních sazeb zahraničního stravného pro rok 2015
Ministerstvo financí stanoví podle § 189 odst. 4 zákona č. 262/2006 Sb., zákoník práce:
§ 1
Základní sazby zahraničního stravného v cizí měně pro rok 2015 jsou stanoveny v příloze k této vyhlášce.
§ 2
Vyhláška č. 354/2013 Sb., o stanovení výše základních sazeb zahraničního stravného pro rok 2014, se zrušuje.
§ 3
Tato vyhláška nabývá účinnosti dnem 1. ledna 2015.
Ministr:
Ing. Babiš v. r.
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PřílohaZákladní sazby zahraničního stravného pro rok 2015
+------------------------+--------+-----------------+--------------+| Země | Měnový | Měna | Základní || | kód | | sazby || | | | zahraničního || | | | stravného |+------------------------+--------+-----------------+--------------+| Afghánistán | EUR | euro | 35 |+------------------------+--------+-----------------+--------------+| Albánie | EUR | euro | 35 |+------------------------+--------+-----------------+--------------+| Alžírsko | EUR | euro | 40 |+------------------------+--------+-----------------+--------------+| Andorra | EUR | euro | 40 |+------------------------+--------+-----------------+--------------+| Angola | USD | americký dolar | 60 |+------------------------+--------+-----------------+--------------+| Argentina | USD | americký dolar | 40 |+------------------------+--------+-----------------+--------------+| Arménie | EUR | euro | 35 |+------------------------+--------+-----------------+--------------+| Austrálie a Oceánie | USD | americký dolar | 50 || - ostrovní státy 1) | | | |+------------------------+--------+-----------------+--------------+| Ázerbájdžán | EUR | euro | 40 |+------------------------+--------+-----------------+--------------+| Bahamy | USD | americký dolar | 50 |+------------------------+--------+-----------------+--------------+| Bahrajn | EUR | euro | 40 |+------------------------+--------+-----------------+--------------+| Bangladéš | USD | americký dolar | 50 |+------------------------+--------+-----------------+--------------+| Belgie | EUR | euro | 45 |+------------------------+--------+-----------------+--------------+| Belize | USD | americký dolar | 50 |+------------------------+--------+-----------------+--------------+| Benin | EUR | euro | 40 |+------------------------+--------+-----------------+--------------+| Bermudy | USD | americký dolar | 50 |+------------------------+--------+-----------------+--------------+| Bělorusko | EUR | euro | 45 |+------------------------+--------+-----------------+--------------+| Bhútán | USD | americký dolar | 50 |+------------------------+--------+-----------------+--------------+| Bolívie | USD | americký dolar | 40 |+------------------------+--------+-----------------+--------------+| Bosna a Hercegovina | EUR | euro | 35 |+------------------------+--------+-----------------+--------------+| Botswana | USD | americký dolar | 55 |+------------------------+--------+-----------------+--------------+| Brazílie | USD | americký dolar | 55 |+------------------------+--------+-----------------+--------------+| Brunej | USD | americký dolar | 40 |+------------------------+--------+-----------------+--------------+| Bulharsko | EUR | euro | 35 |+------------------------+--------+-----------------+--------------+| Burkina Faso | EUR | euro | 40 |+------------------------+--------+-----------------+--------------+| Burundi | USD | americký dolar | 55 |+------------------------+--------+-----------------+--------------+| Čad | EUR | euro | 45 |+------------------------+--------+-----------------+--------------+| Černá Hora | EUR | euro | 35 |+------------------------+--------+-----------------+--------------+| Čína | EUR | euro | 40 |+------------------------+--------+-----------------+--------------+| Dánsko | EUR | euro | 50 |+------------------------+--------+-----------------+--------------+| Džibuti | EUR | euro | 45 |+------------------------+--------+-----------------+--------------+| Egypt | EUR | euro | 35 |+------------------------+--------+-----------------+--------------+| Ekvádor | USD | americký dolar | 45 |+------------------------+--------+-----------------+--------------+| Eritrea | USD | americký dolar | 50 |+------------------------+--------+-----------------+--------------+| Estonsko | EUR | euro | 40 |+------------------------+--------+-----------------+--------------+| Etiopie | EUR | euro | 40 |+------------------------+--------+-----------------+--------------+| Filipíny | EUR | euro | 35 |+------------------------+--------+-----------------+--------------+| Finsko | EUR | euro | 45 |+------------------------+--------+-----------------+--------------+| Francie | EUR | euro | 45 |+------------------------+--------+-----------------+--------------+| Francouzská Guayana | EUR | euro | 45 |+------------------------+--------+-----------------+--------------+| Gabon | EUR | euro | 45 |+------------------------+--------+-----------------+--------------+| Gambie | EUR | euro | 45 |+------------------------+--------+-----------------+--------------+| Ghana | EUR | euro | 45 |+------------------------+--------+-----------------+--------------+| Gibraltar | EUR | euro | 40 |+------------------------+--------+-----------------+--------------+| Gruzie | EUR | euro | 35 |+------------------------+--------+-----------------+--------------+| Guatemala | USD | americký dolar | 45 |+------------------------+--------+-----------------+--------------+| Guinea | EUR | euro | 45 |+------------------------+--------+-----------------+--------------+| Guinea-Bissau | EUR | euro | 45 |+------------------------+--------+-----------------+--------------+| Guyana | USD | americký dolar | 50 |+------------------------+--------+-----------------+--------------+| Honduras | USD | americký dolar | 45 |+------------------------+--------+-----------------+--------------+| Hongkong | EUR | euro | 40 |+------------------------+--------+-----------------+--------------+| Chile | USD | americký dolar | 50 |+------------------------+--------+-----------------+--------------+| Chorvatsko | EUR | euro | 35 |+------------------------+--------+-----------------+--------------+| Indie | EUR | euro | 40 |+------------------------+--------+-----------------+--------------+| Indonésie | EUR | euro | 35 |+------------------------+--------+-----------------+--------------+| Irák | EUR | euro | 40 |+------------------------+--------+-----------------+--------------+| Írán | EUR | euro | 35 |+------------------------+--------+-----------------+--------------+| Irsko | EUR | euro | 45 |+------------------------+--------+-----------------+--------------+| Island | EUR | euro | 55 |+------------------------+--------+-----------------+--------------+| Itálie včetně Vatikánu | EUR | euro | 45 || a San Marina | | | |+------------------------+--------+-----------------+--------------+| Izrael | USD | americký dolar | 55 |+------------------------+--------+-----------------+--------------+| Japonsko | USD | americký dolar | 65 |+------------------------+--------+-----------------+--------------+| Jemen | EUR | euro | 35 |+------------------------+--------+-----------------+--------------+| Jihoafrická republika | EUR | euro | 40 |+------------------------+--------+-----------------+--------------+| Jordánsko | EUR | euro | 35 |+------------------------+--------+-----------------+--------------+| Kambodža | USD | americký dolar | 45 |+------------------------+--------+-----------------+--------------+| Kamerun | EUR | euro | 40 |+------------------------+--------+-----------------+--------------+| Kanada | USD | americký dolar | 45 |+------------------------+--------+-----------------+--------------+| Kapverdy | EUR | euro | 40 |+------------------------+--------+-----------------+--------------+| Karibik - ostrovní | USD | americký dolar | 50 || státy 2) | | | |+------------------------+--------+-----------------+--------------+| Katar | USD | americký dolar | 50 |+------------------------+--------+-----------------+--------------+| Kazachstán | EUR | euro | 45 |+------------------------+--------+-----------------+--------------+| Keňa | EUR | euro | 45 |+------------------------+--------+-----------------+--------------+| Kolumbie | USD | americký dolar | 45 |+------------------------+--------+-----------------+--------------+| Komory | USD | americký dolar | 55 |+------------------------+--------+-----------------+--------------+| Konžská republika | USD | americký dolar | 60 || (Brazzaville) | | | |+------------------------+--------+-----------------+--------------+| Konžská demokratická | USD | americký dolar | 60 || republika (Kinshasa) | | | |+------------------------+--------+-----------------+--------------+| Korejská lidově | EUR | euro | 40 || demokratická republika | | | |+------------------------+--------+-----------------+--------------+| Korejská republika | EUR | euro | 45 |+------------------------+--------+-----------------+--------------+| Kosovo | EUR | euro | 45 |+------------------------+--------+-----------------+--------------+| Kostarika | USD | americký dolar | 50 |+------------------------+--------+-----------------+--------------+| Kuba | EUR | euro | 45 |+------------------------+--------+-----------------+--------------+| Kuvajt | EUR | euro | 40 |+------------------------+--------+-----------------+--------------+| Kypr | EUR | euro | 40 |+------------------------+--------+-----------------+--------------+| Kyrgyzstán | EUR | euro | 40 |+------------------------+--------+-----------------+--------------+| Laos | USD | americký dolar | 45 |+------------------------+--------+-----------------+--------------+| Lesotho | USD | americký dolar | 50 |+------------------------+--------+-----------------+--------------+| Libanon | USD | americký dolar | 55 |+------------------------+--------+-----------------+--------------+| Libérie | EUR | euro | 45 |+------------------------+--------+-----------------+--------------+| Libye | EUR | euro | 45 |+------------------------+--------+-----------------+--------------+| Lichtenštejnsko | EUR | euro | 45 |+------------------------+--------+-----------------+--------------+| Litva | EUR | euro | 40 |+------------------------+--------+-----------------+--------------+| Lotyšsko | EUR | euro | 40 |+------------------------+--------+-----------------+--------------+| Lucembursko | EUR | euro | 45 |+------------------------+--------+-----------------+--------------+| Macao | EUR | euro | 40 |+------------------------+--------+-----------------+--------------+| Madagaskar | EUR | euro | 40 |+------------------------+--------+-----------------+--------------+| Maďarsko | EUR | euro | 35 |+------------------------+--------+-----------------+--------------+| Makedonie | EUR | euro | 35 |+------------------------+--------+-----------------+--------------+| Malajsie | USD | americký dolar | 40 |+------------------------+--------+-----------------+--------------+| Malawi | USD | americký dolar | 45 |+------------------------+--------+-----------------+--------------+| Maledivy | USD | americký dolar | 55 |+------------------------+--------+-----------------+--------------+| Mali | EUR | euro | 40 |+------------------------+--------+-----------------+--------------+| Malta | EUR | euro | 45 |+------------------------+--------+-----------------+--------------+| Maroko | EUR | euro | 35 |+------------------------+--------+-----------------+--------------+| Mauretánie | EUR | euro | 35 |+------------------------+--------+-----------------+--------------+| Mauricius | USD | americký dolar | 55 |+------------------------+--------+-----------------+--------------+| Mexiko | USD | americký dolar | 50 |+------------------------+--------+-----------------+--------------+| Moldavsko | EUR | euro | 40 |+------------------------+--------+-----------------+--------------+| Monako | EUR | euro | 45 |+------------------------+--------+-----------------+--------------+| Mongolsko | EUR | euro | 35 |+------------------------+--------+-----------------+--------------+| Mozambik | USD | americký dolar | 50 |+------------------------+--------+-----------------+--------------+| Myanmar (Barma) | USD | americký dolar | 45 |+------------------------+--------+-----------------+--------------+| Namibie | USD | americký dolar | 50 |+------------------------+--------+-----------------+--------------+| Německo | EUR | euro | 45 |+------------------------+--------+-----------------+--------------+| Nepál | USD | americký dolar | 50 |+------------------------+--------+-----------------+--------------+| Niger | EUR | euro | 40 |+------------------------+--------+-----------------+--------------+| Nigérie | EUR | euro | 45 |+------------------------+--------+-----------------+--------------+| Nikaragua | USD | americký dolar | 45 |+------------------------+--------+-----------------+--------------+| Nizozemsko | EUR | euro | 45 |+------------------------+--------+-----------------+--------------+| Norsko | EUR | euro | 55 |+------------------------+--------+-----------------+--------------+| Nový Zéland | USD | americký dolar | 50 |+------------------------+--------+-----------------+--------------+| Omán | EUR | euro | 40 |+------------------------+--------+-----------------+--------------+| Pákistán | EUR | euro | 35 |+------------------------+--------+-----------------+--------------+| Panama | USD | americký dolar | 45 |+------------------------+--------+-----------------+--------------+| Paraguay | USD | americký dolar | 40 |+------------------------+--------+-----------------+--------------+| Peru | USD | americký dolar | 50 |+------------------------+--------+-----------------+--------------+| Pobřeží Slonoviny | EUR | euro | 40 |+------------------------+--------+-----------------+--------------+| Polsko | EUR | euro | 35 |+------------------------+--------+-----------------+--------------+| Portugalsko a Azory | EUR | euro | 40 |+------------------------+--------+-----------------+--------------+| Rakousko | EUR | euro | 45 |+------------------------+--------+-----------------+--------------+| Rovníková Guinea | EUR | euro | 40 |+------------------------+--------+-----------------+--------------+| Rumunsko | EUR | euro | 35 |+------------------------+--------+-----------------+--------------+| Rusko | EUR | euro | 45 |+------------------------+--------+-----------------+--------------+| Rwanda | USD | americký dolar | 55 |+------------------------+--------+-----------------+--------------+| Řecko | EUR | euro | 40 |+------------------------+--------+-----------------+--------------+| Salvador | USD | americký dolar | 45 |+------------------------+--------+-----------------+--------------+| Saúdská Arábie | EUR | euro | 40 |+------------------------+--------+-----------------+--------------+| Senegal | EUR | euro | 40 |+------------------------+--------+-----------------+--------------+| Seychely | USD | americký dolar | 60 |+------------------------+--------+-----------------+--------------+| Sierra Leone | EUR | euro | 40 |+------------------------+--------+-----------------+--------------+| Singapur | USD | americký dolar | 50 |+------------------------+--------+-----------------+--------------+| Spojené arabské | USD | americký dolar | 55 || emiráty | | | |+------------------------+--------+-----------------+--------------+| Slovensko | EUR | euro | 35 |+------------------------+--------+-----------------+--------------+| Slovinsko | EUR | euro | 35 |+------------------------+--------+-----------------+--------------+| Somálsko | USD | americký dolar | 55 |+------------------------+--------+-----------------+--------------+| Spojené státy americké | USD | americký dolar | 50 |+------------------------+--------+-----------------+--------------+| Srbsko | EUR | euro | 35 |+------------------------+--------+-----------------+--------------+| Srí Lanka | USD | americký dolar | 50 |+------------------------+--------+-----------------+--------------+| Středoafrická | USD | americký dolar | 45 || republika | | | |+------------------------+--------+-----------------+--------------+| Súdán | USD | americký dolar | 55 |+------------------------+--------+-----------------+--------------+| Surinam | USD | americký dolar | 50 |+------------------------+--------+-----------------+--------------+| Svatý Tomáš a | EUR | euro | 35 || Princův ostrov | | | |+------------------------+--------+-----------------+--------------+| Svazijsko | USD | americký dolar | 55 |+------------------------+--------+-----------------+--------------+| Sýrie | EUR | euro | 35 |+------------------------+--------+-----------------+--------------+| Španělsko | EUR | euro | 40 |+------------------------+--------+-----------------+--------------+| Švédsko | EUR | euro | 50 |+------------------------+--------+-----------------+--------------+| Švýcarsko | CHF | švýcarský frank | 75 |+------------------------+--------+-----------------+--------------+| Tádžikistán | EUR | euro | 40 |+------------------------+--------+-----------------+--------------+| Tanzanie | USD | americký dolar | 55 |+------------------------+--------+-----------------+--------------+| Thajsko | EUR | euro | 35 |+------------------------+--------+-----------------+--------------+| Tchaj-wan | EUR | euro | 40 |+------------------------+--------+-----------------+--------------+| Togo | EUR | euro | 40 |+------------------------+--------+-----------------+--------------+| Tunisko | EUR | euro | 40 |+------------------------+--------+-----------------+--------------+| Turecko | EUR | euro | 40 |+------------------------+--------+-----------------+--------------+| Turkmenistán | EUR | euro | 40 |+------------------------+--------+-----------------+--------------+| Uganda | USD | americký dolar | 55 |+------------------------+--------+-----------------+--------------+| Ukrajina | EUR | euro | 45 |+------------------------+--------+-----------------+--------------+| Uruguay | USD | americký dolar | 50 |+------------------------+--------+-----------------+--------------+| Uzbekistán | EUR | euro | 40 |+------------------------+--------+-----------------+--------------+| Velká Británie | GBP | anglická libra | 40 |+------------------------+--------+-----------------+--------------+| Venezuela | USD | americký dolar | 60 |+------------------------+--------+-----------------+--------------+| Vietnam | EUR | euro | 35 |+------------------------+--------+-----------------+--------------+| Zambie | USD | americký dolar | 55 |+------------------------+--------+-----------------+--------------+| Zimbabwe | USD | americký dolar | 50 |+------------------------+--------+-----------------+--------------+| ostatní neuvedené země | EUR | euro | 35 |+------------------------+--------+-----------------+--------------+
1) Například Americká Samoa, Cookovy ostrovy, Fidži, Guam, Kiribati, Kokosové ostrovy, Marshallovy ostrovy, Midwayské ostrovy, Mikronesie, Nauru, Niue, Nová Kaledonie, Norfolk, Palau, Papua Nová Guinea, Pitcairnův ostrov, Šalamounovy ostrovy, Společenství Severních Marian, Tahiti, Tokelau, Tonga, Tuvalu, Vanuatu, Velikonoční ostrov, Východní Timor, Ostrov Wake, Walis a Futuna, Západní Samoa.
2) Například Anguila, Antigua a Barbuda, Aruba, Barbados, Curacao, Dominika, Dominikánská republika, Grenada, Haiti, Jamajka, Kajmanské ostrovy, Monserrat, Britské panenské ostrovy, Portoriko, Svatá Lucie, Svatý Kryštof a Nevis, Svatý Vincent a Grenadiny, Trinidad a Tobago..
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