309/2015 Sb.VYHLÁŠKAMinisterstva financíze dne 16. listopadu 2015o stanovení výše základních sazeb zahraničního stravného pro rok 2016
Ministerstvo financí stanoví podle § 189 odst. 4 zákona č. 262/2006 Sb., zákoník práce:
§ 1
Základní sazby zahraničního stravného v cizí měně pro rok 2016 jsou stanoveny v příloze k této vyhlášce.
§ 2
Vyhláška č. 242/2014 Sb., o stanovení výše základních sazeb zahraničního stravného pro rok 2015, se zrušuje.
§ 3
Tato vyhláška nabývá účinnosti dnem 1. ledna 2016.
Ministr:
Ing. Babiš v. r.
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PřílohaZákladní sazby zahraničního stravného pro rok 2016
+---------------------+--------+-----------------+-----------------+| Země | Měnový | Měna | Základní sazby || | kód | | zahraničního || | | | stravného |+---------------------+--------+-----------------+-----------------+| Afghánistán | EUR | euro | 40 |+---------------------+--------+-----------------+-----------------+| Albánie | EUR | euro | 35 |+---------------------+--------+-----------------+-----------------+| Alžírsko | EUR | euro | 40 |+---------------------+--------+-----------------+-----------------+| Andorra | EUR | euro | 40 |+---------------------+--------+-----------------+-----------------+| Angola | USD | americký dolar | 60 |+---------------------+--------+-----------------+-----------------+| Argentina | USD | americký dolar | 45 |+---------------------+--------+-----------------+-----------------+| 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 | 45 |+---------------------+--------+-----------------+-----------------+| 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 | 45 |+---------------------+--------+-----------------+-----------------+| 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 | 45 |+---------------------+--------+-----------------+-----------------+| 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 | 45 |+---------------------+--------+-----------------+-----------------+| Chile | USD | americký dolar | 50 |+---------------------+--------+-----------------+-----------------+| Chorvatsko | EUR | euro | 35 |+---------------------+--------+-----------------+-----------------+| Indie | EUR | euro | 40 |+---------------------+--------+-----------------+-----------------+| Indonésie | EUR | euro | 35 |+---------------------+--------+-----------------+-----------------+| Irák | EUR | euro | 40 |+---------------------+--------+-----------------+-----------------+| Írán | EUR | euro | 40 |+---------------------+--------+-----------------+-----------------+| Irsko | EUR | euro | 45 |+---------------------+--------+-----------------+-----------------+| Island | EUR | euro | 55 |+---------------------+--------+-----------------+-----------------+| Itálie včetně | EUR | euro | 45 || Vatikánu | | | || a San Marina | | | |+---------------------+--------+-----------------+-----------------+| Izrael | USD | americký dolar | 55 |+---------------------+--------+-----------------+-----------------+| Japonsko | USD | americký dolar | 65 |+---------------------+--------+-----------------+-----------------+| Jemen | EUR | euro | 35 |+---------------------+--------+-----------------+-----------------+| Jihoafrická | EUR | euro | 40 || republika | | | |+---------------------+--------+-----------------+-----------------+| Jordánsko | EUR | euro | 40 |+---------------------+--------+-----------------+-----------------+| Kambodža | USD | americký dolar | 45 |+---------------------+--------+-----------------+-----------------+| Kamerun | EUR | euro | 40 |+---------------------+--------+-----------------+-----------------+| Kanada | USD | americký dolar | 50 |+---------------------+--------+-----------------+-----------------+| Kapverdy | EUR | euro | 40 |+---------------------+--------+-----------------+-----------------+| Karibik - | USD | americký dolar | 55 || ostrovní 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 | USD | americký dolar | 60 || demokratická | | | || 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 | CHF | švýcarský frank | 60 |+---------------------+--------+-----------------+-----------------+| 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 | 45 |+---------------------+--------+-----------------+-----------------+| 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 | 40 |+---------------------+--------+-----------------+-----------------+| 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 | 45 |+---------------------+--------+-----------------+-----------------+| 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 | USD | americký dolar | 55 || americké | | | |+---------------------+--------+-----------------+-----------------+| 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 | EUR | euro | 35 || a 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 | 40 |+---------------------+--------+-----------------+-----------------+| 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 | 40 |+---------------------+--------+-----------------+-----------------+| Zambie | USD | americký dolar | 55 |+---------------------+--------+-----------------+-----------------+| Zimbabwe | USD | americký dolar | 50 |+---------------------+--------+-----------------+-----------------+| ostatní neuvedené | EUR | euro | 35 || země | | | |+---------------------+--------+-----------------+-----------------+
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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