510/2020 Sb.VYHLÁŠKAMinisterstva financíze dne 4. prosince 2020o stanovení výše základních sazeb zahraničního stravného pro rok 2021
Ministerstvo financí stanoví podle § 189 odst. 4 zákona č. 262/2006 Sb., zákoník práce:
§ 1
Základní sazby zahraničního stravného v cizí měně pro rok 2021 jsou stanoveny v příloze k této vyhlášce.
§ 2
Vyhláška č. 310/2019 Sb., o stanovení výše základních sazeb zahraničního stravného pro rok 2020, se zrušuje.
§ 3
Tato vyhláška nabývá účinnosti dnem 1. ledna 2021.
Ministryně financí:
JUDr. Schillerová, Ph.D., v. r.
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Příloha
Základní sazby zahraničního stravného pro rok 2021
+-------------------------------------------+--------------+--------------------+-----------------------+| Země | Měnový kód | Měna | Základní sazby || | | | zahraničního stravného|+-------------------------------------------+--------------+--------------------+-----------------------+| Afghánistán | EUR | euro | 45 |+-------------------------------------------+--------------+--------------------+-----------------------+| Albánie | EUR | euro | 40 |+-------------------------------------------+--------------+--------------------+-----------------------+| Alžírsko | EUR | euro | 45 |+-------------------------------------------+--------------+--------------------+-----------------------+| Andorra | EUR | euro | 45 |+-------------------------------------------+--------------+--------------------+-----------------------+| Angola | USD | americký dolar | 60 |+-------------------------------------------+--------------+--------------------+-----------------------+| Argentina | USD | americký dolar | 50 |+-------------------------------------------+--------------+--------------------+-----------------------+| Arménie | EUR | euro | 35 |+-------------------------------------------+--------------+--------------------+-----------------------+| Austrálie a Oceánie - ostrovní státy 1) | USD | americký dolar | 60 |+-------------------------------------------+--------------+--------------------+-----------------------+| Ázerbájdžán | EUR | euro | 40 |+-------------------------------------------+--------------+--------------------+-----------------------+| Bahamy | USD | americký dolar | 55 |+-------------------------------------------+--------------+--------------------+-----------------------+| Bahrajn | EUR | euro | 45 |+-------------------------------------------+--------------+--------------------+-----------------------+| Bangladéš | USD | americký dolar | 50 |+-------------------------------------------+--------------+--------------------+-----------------------+| Belgie | EUR | euro | 50 |+-------------------------------------------+--------------+--------------------+-----------------------+| Belize | USD | americký dolar | 50 |+-------------------------------------------+--------------+--------------------+-----------------------+| Benin | EUR | euro | 45 |+-------------------------------------------+--------------+--------------------+-----------------------+| Bermudy | USD | americký dolar | 50 |+-------------------------------------------+--------------+--------------------+-----------------------+| Bělorusko | EUR | euro | 45 |+-------------------------------------------+--------------+--------------------+-----------------------+| Bhútán | USD | americký dolar | 50 |+-------------------------------------------+--------------+--------------------+-----------------------+| Bolívie | USD | americký dolar | 50 |+-------------------------------------------+--------------+--------------------+-----------------------+| Bosna a Hercegovina | EUR | euro | 40 |+-------------------------------------------+--------------+--------------------+-----------------------+| Botswana | USD | americký dolar | 55 |+-------------------------------------------+--------------+--------------------+-----------------------+| Brazílie | USD | americký dolar | 55 |+-------------------------------------------+--------------+--------------------+-----------------------+| Brunej | USD | americký dolar | 40 |+-------------------------------------------+--------------+--------------------+-----------------------+| Bulharsko | EUR | euro | 40 |+-------------------------------------------+--------------+--------------------+-----------------------+| Burkina Faso | EUR | euro | 40 |+-------------------------------------------+--------------+--------------------+-----------------------+| Burundi | USD | americký dolar | 55 |+-------------------------------------------+--------------+--------------------+-----------------------+| Čad | EUR | euro | 50 |+-------------------------------------------+--------------+--------------------+-----------------------+| Černá Hora | EUR | euro | 35 |+-------------------------------------------+--------------+--------------------+-----------------------+| Čína | EUR | euro | 45 |+-------------------------------------------+--------------+--------------------+-----------------------+| Dánsko | EUR | euro | 55 |+-------------------------------------------+--------------+--------------------+-----------------------+| Džibutsko | EUR | euro | 50 |+-------------------------------------------+--------------+--------------------+-----------------------+| Egypt | EUR | euro | 35 |+-------------------------------------------+--------------+--------------------+-----------------------+| Ekvádor | USD | americký dolar | 50 |+-------------------------------------------+--------------+--------------------+-----------------------+| Eritrea | USD | americký dolar | 50 |+-------------------------------------------+--------------+--------------------+-----------------------+| Estonsko | EUR | euro | 40 |+-------------------------------------------+--------------+--------------------+-----------------------+| Etiopie | EUR | euro | 45 |+-------------------------------------------+--------------+--------------------+-----------------------+| Filipíny | EUR | euro | 40 |+-------------------------------------------+--------------+--------------------+-----------------------+| Finsko | EUR | euro | 50 |+-------------------------------------------+--------------+--------------------+-----------------------+| Francie | EUR | euro | 45 |+-------------------------------------------+--------------+--------------------+-----------------------+| Francouzská Guyana | EUR | euro | 45 |+-------------------------------------------+--------------+--------------------+-----------------------+| Gabon | EUR | euro | 50 |+-------------------------------------------+--------------+--------------------+-----------------------+| Gambie | EUR | euro | 45 |+-------------------------------------------+--------------+--------------------+-----------------------+| Ghana | EUR | euro | 50 |+-------------------------------------------+--------------+--------------------+-----------------------+| 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 | 45 |+-------------------------------------------+--------------+--------------------+-----------------------+| Chile | USD | americký dolar | 55 |+-------------------------------------------+--------------+--------------------+-----------------------+| Chorvatsko | EUR | euro | 35 |+-------------------------------------------+--------------+--------------------+-----------------------+| Indie | EUR | euro | 45 |+-------------------------------------------+--------------+--------------------+-----------------------+| Indonésie | EUR | euro | 40 |+-------------------------------------------+--------------+--------------------+-----------------------+| Irák | EUR | euro | 40 |+-------------------------------------------+--------------+--------------------+-----------------------+| Írán | EUR | euro | 40 |+-------------------------------------------+--------------+--------------------+-----------------------+| Irsko | EUR | euro | 50 |+-------------------------------------------+--------------+--------------------+-----------------------+| Island | EUR | euro | 60 |+-------------------------------------------+--------------+--------------------+-----------------------+| Itálie, Vatikán a San Marino | EUR | euro | 50 |+-------------------------------------------+--------------+--------------------+-----------------------+| Izrael | USD | americký dolar | 55 |+-------------------------------------------+--------------+--------------------+-----------------------+| Japonsko | USD | americký dolar | 65 |+-------------------------------------------+--------------+--------------------+-----------------------+| Jemen | EUR | euro | 35 |+-------------------------------------------+--------------+--------------------+-----------------------+| Jihoafrická republika | EUR | euro | 40 |+-------------------------------------------+--------------+--------------------+-----------------------+| Jižní Súdán | USD | americký dolar | 55 |+-------------------------------------------+--------------+--------------------+-----------------------+| Jordánsko | EUR | euro | 45 |+-------------------------------------------+--------------+--------------------+-----------------------+| Kambodža | USD | americký dolar | 45 |+-------------------------------------------+--------------+--------------------+-----------------------+| Kamerun | EUR | euro | 50 |+-------------------------------------------+--------------+--------------------+-----------------------+| Kanada | USD | americký dolar | 50 |+-------------------------------------------+--------------+--------------------+-----------------------+| Kapverdy | EUR | euro | 40 |+-------------------------------------------+--------------+--------------------+-----------------------+| Karibik - ostrovní státy 2) | USD | americký dolar | 55 |+-------------------------------------------+--------------+--------------------+-----------------------+| 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 (Brazzaville) | USD | americký dolar | 60 |+-------------------------------------------+--------------+--------------------+-----------------------+| Konžská demokratická republika (Kinshasa) | EUR | euro | 50 |+-------------------------------------------+--------------+--------------------+-----------------------+| Korejská lidově demokratická republika | EUR | euro | 45 |+-------------------------------------------+--------------+--------------------+-----------------------+| Korejská republika | EUR | euro | 50 |+-------------------------------------------+--------------+--------------------+-----------------------+| Kosovo | EUR | euro | 45 |+-------------------------------------------+--------------+--------------------+-----------------------+| Kostarika | USD | americký dolar | 50 |+-------------------------------------------+--------------+--------------------+-----------------------+| Kuba | EUR | euro | 55 |+-------------------------------------------+--------------+--------------------+-----------------------+| 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 | CHF | švýcarský frank | 60 |+-------------------------------------------+--------------+--------------------+-----------------------+| Litva | EUR | euro | 40 |+-------------------------------------------+--------------+--------------------+-----------------------+| Lotyšsko | EUR | euro | 40 |+-------------------------------------------+--------------+--------------------+-----------------------+| Lucembursko | EUR | euro | 50 |+-------------------------------------------+--------------+--------------------+-----------------------+| Macao | EUR | euro | 45 |+-------------------------------------------+--------------+--------------------+-----------------------+| Madagaskar | EUR | euro | 40 |+-------------------------------------------+--------------+--------------------+-----------------------+| Maďarsko | EUR | euro | 35 |+-------------------------------------------+--------------+--------------------+-----------------------+| Malajsie | USD | americký dolar | 45 |+-------------------------------------------+--------------+--------------------+-----------------------+| Malawi | USD | americký dolar | 45 |+-------------------------------------------+--------------+--------------------+-----------------------+| Maledivy | USD | americký dolar | 55 |+-------------------------------------------+--------------+--------------------+-----------------------+| Mali | EUR | euro | 45 |+-------------------------------------------+--------------+--------------------+-----------------------+| Malta | EUR | euro | 50 |+-------------------------------------------+--------------+--------------------+-----------------------+| Maroko | EUR | euro | 40 |+-------------------------------------------+--------------+--------------------+-----------------------+| Mauretánie | EUR | euro | 40 |+-------------------------------------------+--------------+--------------------+-----------------------+| Mauricius | USD | americký dolar | 55 |+-------------------------------------------+--------------+--------------------+-----------------------+| Mexiko | USD | americký dolar | 50 |+-------------------------------------------+--------------+--------------------+-----------------------+| Moldavsko | EUR | euro | 40 |+-------------------------------------------+--------------+--------------------+-----------------------+| Monako | EUR | euro | 45 |+-------------------------------------------+--------------+--------------------+-----------------------+| Mongolsko | EUR | euro | 40 |+-------------------------------------------+--------------+--------------------+-----------------------+| Mosambik | USD | americký dolar | 50 |+-------------------------------------------+--------------+--------------------+-----------------------+| Myanmar (Barma) | USD | americký dolar | 50 |+-------------------------------------------+--------------+--------------------+-----------------------+| Namibie | USD | americký dolar | 50 |+-------------------------------------------+--------------+--------------------+-----------------------+| Německo | EUR | euro | 45 |+-------------------------------------------+--------------+--------------------+-----------------------+| Nepál | USD | americký dolar | 50 |+-------------------------------------------+--------------+--------------------+-----------------------+| Niger | EUR | euro | 50 |+-------------------------------------------+--------------+--------------------+-----------------------+| Nigérie | EUR | euro | 50 |+-------------------------------------------+--------------+--------------------+-----------------------+| Nikaragua | USD | americký dolar | 45 |+-------------------------------------------+--------------+--------------------+-----------------------+| Nizozemsko | EUR | euro | 50 |+-------------------------------------------+--------------+--------------------+-----------------------+| Norsko | EUR | euro | 60 |+-------------------------------------------+--------------+--------------------+-----------------------+| Nový Zéland | USD | americký dolar | 60 |+-------------------------------------------+--------------+--------------------+-----------------------+| Omán | EUR | euro | 50 |+-------------------------------------------+--------------+--------------------+-----------------------+| Pákistán | EUR | euro | 35 |+-------------------------------------------+--------------+--------------------+-----------------------+| Panama | USD | americký dolar | 45 |+-------------------------------------------+--------------+--------------------+-----------------------+| Paraguay | USD | americký dolar | 45 |+-------------------------------------------+--------------+--------------------+-----------------------+| Peru | USD | americký dolar | 50 |+-------------------------------------------+--------------+--------------------+-----------------------+| Pobřeží Slonoviny | EUR | euro | 40 |+-------------------------------------------+--------------+--------------------+-----------------------+| Polsko | EUR | euro | 40 |+-------------------------------------------+--------------+--------------------+-----------------------+| Portugalsko a Azory | EUR | euro | 40 |+-------------------------------------------+--------------+--------------------+-----------------------+| Rakousko | EUR | euro | 45 |+-------------------------------------------+--------------+--------------------+-----------------------+| Rovníková Guinea | EUR | euro | 50 |+-------------------------------------------+--------------+--------------------+-----------------------+| 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 | 50 |+-------------------------------------------+--------------+--------------------+-----------------------+| Senegal | EUR | euro | 50 |+-------------------------------------------+--------------+--------------------+-----------------------+| Severní Makedonie | EUR | euro | 35 |+-------------------------------------------+--------------+--------------------+-----------------------+| Seychely | USD | americký dolar | 60 |+-------------------------------------------+--------------+--------------------+-----------------------+| Sierra Leone | EUR | euro | 40 |+-------------------------------------------+--------------+--------------------+-----------------------+| Singapur | USD | americký dolar | 60 |+-------------------------------------------+--------------+--------------------+-----------------------+| Spojené arabské emiráty | USD | americký dolar | 55 |+-------------------------------------------+--------------+--------------------+-----------------------+| Slovensko | EUR | euro | 35 |+-------------------------------------------+--------------+--------------------+-----------------------+| Slovinsko | EUR | euro | 40 |+-------------------------------------------+--------------+--------------------+-----------------------+| Somálsko | USD | americký dolar | 55 |+-------------------------------------------+--------------+--------------------+-----------------------+| Spojené státy americké | USD | americký dolar | 60 |+-------------------------------------------+--------------+--------------------+-----------------------+| Srbsko | EUR | euro | 35 |+-------------------------------------------+--------------+--------------------+-----------------------+| Srí Lanka | USD | americký dolar | 50 |+-------------------------------------------+--------------+--------------------+-----------------------+| Středoafrická republika | USD | americký dolar | 50 |+-------------------------------------------+--------------+--------------------+-----------------------+| Súdán | USD | americký dolar | 55 |+-------------------------------------------+--------------+--------------------+-----------------------+| Surinam | USD | americký dolar | 50 |+-------------------------------------------+--------------+--------------------+-----------------------+| Svatý Tomáš a Princův ostrov | EUR | euro | 40 |+-------------------------------------------+--------------+--------------------+-----------------------+| Svazijsko | USD | americký dolar | 55 |+-------------------------------------------+--------------+--------------------+-----------------------+| Sýrie | EUR | euro | 50 |+-------------------------------------------+--------------+--------------------+-----------------------+| Španělsko | EUR | euro | 45 |+-------------------------------------------+--------------+--------------------+-----------------------+| Švédsko | EUR | euro | 55 |+-------------------------------------------+--------------+--------------------+-----------------------+| Švýcarsko | CHF | švýcarský frank | 75 |+-------------------------------------------+--------------+--------------------+-----------------------+| Tádžikistán | EUR | euro | 40 |+-------------------------------------------+--------------+--------------------+-----------------------+| Tanzanie | USD | americký dolar | 55 |+-------------------------------------------+--------------+--------------------+-----------------------+| Thajsko | EUR | euro | 40 |+-------------------------------------------+--------------+--------------------+-----------------------+| Tchaj-wan | EUR | euro | 45 |+-------------------------------------------+--------------+--------------------+-----------------------+| Togo | EUR | euro | 40 |+-------------------------------------------+--------------+--------------------+-----------------------+| Tunisko | EUR | euro | 45 |+-------------------------------------------+--------------+--------------------+-----------------------+| Turecko | EUR | euro | 40 |+-------------------------------------------+--------------+--------------------+-----------------------+| Turkmenistán | EUR | euro | 45 |+-------------------------------------------+--------------+--------------------+-----------------------+| Uganda | USD | americký dolar | 55 |+-------------------------------------------+--------------+--------------------+-----------------------+| Ukrajina | EUR | euro | 45 |+-------------------------------------------+--------------+--------------------+-----------------------+| Uruguay | USD | americký dolar | 50 |+-------------------------------------------+--------------+--------------------+-----------------------+| Uzbekistán | EUR | euro | 40 |+-------------------------------------------+--------------+--------------------+-----------------------+| Velká Británie | GBP | anglická libra | 45 |+-------------------------------------------+--------------+--------------------+-----------------------+| Venezuela | USD | americký dolar | 65 |+-------------------------------------------+--------------+--------------------+-----------------------+| Vietnam | EUR | euro | 40 |+-------------------------------------------+--------------+--------------------+-----------------------+| Zambie | USD | americký dolar | 55 |+-------------------------------------------+--------------+--------------------+-----------------------+| Zimbabwe | USD | americký dolar | 50 |+-------------------------------------------+--------------+--------------------+-----------------------+| Ostatní země neuvedené v příloze | EUR | euro | 35 |+-------------------------------------------+--------------+--------------------+-----------------------+
1) Americká Samoa, Cookovy ostrovy, Fidži, Guam, Kiribati, Kokosové ostrovy, Marshallovy ostrovy, Midwayské ostrovy, Mikronésie, 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) Anguilla, Antigua a Barbuda, Aruba, Barbados, Curacao, Dominika, Dominikánská republika, Grenada, Haiti, Jamajka, Kajmanské ostrovy, Montserrat, Britské panenské ostrovy, Portoriko, Svatá Lucie, Svatý Kryštof a Nevis, Svatý Vincent a Grenadiny, Trinidad a Tobago.
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