{"id":10795,"date":"2026-04-16T15:34:38","date_gmt":"2026-04-16T13:34:38","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=10795"},"modified":"2026-04-16T15:34:40","modified_gmt":"2026-04-16T13:34:40","slug":"co-jsou-srazky-ze-mzdy-a-jak-se-uctuji","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/mzdy-a-personalistika\/co-jsou-srazky-ze-mzdy-a-jak-se-uctuji\/","title":{"rendered":"Co jsou sr\u00e1\u017eky ze mzdy a jak se \u00fa\u010dtuj\u00ed"},"content":{"rendered":"<p>Jako sr\u00e1\u017eky ze mzdy ozna\u010dujeme dobrovoln\u00e9 \u010di nedobrovoln\u00e9 odvody \u010d\u00e1sti mzdy, kter\u00e9 se obvykle vypl\u00e1c\u00ed t\u0159et\u00ed stran\u011b. Existuj\u00ed \u010dty\u0159i z\u00e1kladn\u00ed typy sr\u00e1\u017eek:<\/p>\n<ul>\n<li aria-level=\"1\">na z\u00e1klad\u011b <strong>z\u00e1kon\u00edku pr\u00e1ce<\/strong> nebo zvl\u00e1\u0161tn\u00edho <strong>z\u00e1kona<\/strong>,<\/li>\n<li aria-level=\"1\">na z\u00e1klad\u011b <strong>dohody<\/strong>,<\/li>\n<li aria-level=\"1\"><strong>na\u0159\u00edzen\u00e9<\/strong>,<\/li>\n<li aria-level=\"1\">k <strong>\u00fahrad\u011b \u010dlensk\u00fdch p\u0159\u00edsp\u011bvk\u016f<\/strong> v odborov\u00fdch organizac\u00edch.<\/li>\n<\/ul>\n<h2>Z\u00e1konn\u00e9 sr\u00e1\u017eky ze mzdy<\/h2>\n<p>Jsou to jedin\u00e9 sr\u00e1\u017eky, kter\u00e9 m\u016f\u017ee zam\u011bstnavatel prov\u00e1d\u011bt <strong>i<\/strong> <strong>bez souhlasu zam\u011bstnance<\/strong>. Pat\u0159\u00ed sem:<\/p>\n<ul>\n<li aria-level=\"1\">da\u0148 z p\u0159\u00edjm\u016f fyzick\u00fdch osob,<\/li>\n<li aria-level=\"1\">pojistn\u00e9 na soci\u00e1ln\u00ed a zdravotn\u00ed poji\u0161t\u011bn\u00ed,<\/li>\n<li aria-level=\"1\">p\u0159\u00edsp\u011bvek na politiku zam\u011bstnanosti,<\/li>\n<li aria-level=\"1\">tak\u00e9 pohled\u00e1vky zam\u011bstnavatele, nap\u0159. za z\u00e1lohu na mzdu, kterou je zam\u011bstnanec povinen vr\u00e1tit, proto\u017ee na ni nem\u011bl n\u00e1rok a jin\u00e9.<\/li>\n<\/ul>\n<p>Tyto sr\u00e1\u017eky se ode\u010d\u00edtaj\u00ed <strong>u\u017e z hrub\u00e9 mzdy<\/strong>. T\u00edm se z n\u00ed st\u00e1v\u00e1 mzda \u010dist\u00e1 a dal\u0161\u00ed sr\u00e1\u017eky u\u017e se po\u010d\u00edtaj\u00ed z n\u00ed.<\/p>\n<div class=\"info-box\"><span class=\"fa fa-info\" aria-hidden=\"true\">\u00a0<\/span><strong>&gt;&gt; TIP: <\/strong>\u010ct\u011bte, jak zam\u011bstnanc\u016fm <a href=\"https:\/\/money.cz\/novinky-a-tipy\/mzdy-a-personalistika\/jak-zamestnancum-spocitate-hrubou-a-cistou-mzdu\/\">spo\u010d\u00edt\u00e1te hrubou a \u010distou mzdu<\/a>.<\/div>\n<h2>Sr\u00e1\u017eky ze mzdy na z\u00e1klad\u011b dohody<\/h2>\n<p>Jak ozna\u010den\u00ed napov\u00edd\u00e1, o t\u011bchto sr\u00e1\u017ek\u00e1ch se mus\u00ed zam\u011bstnavatel se zam\u011bstnancem <strong>p\u00edsemn\u011b dohodnout<\/strong>. Obvykle slou\u017e\u00ed ke splacen\u00ed dluhu zam\u011bstnavateli.<\/p>\n<p>Nap\u0159\u00edklad to jsou:<\/p>\n<ul>\n<li aria-level=\"1\"><a href=\"https:\/\/money.cz\/novinky-a-tipy\/mzdy-a-personalistika\/skoda-zpusobena-zamestnancem-co-muze-zamestnavatel-pozadovat\/\">n\u00e1hrada \u0161kody<\/a>, kterou zam\u011bstnanec zam\u011bstnavateli zp\u016fsobil,<\/li>\n<li aria-level=\"1\">ale tak\u00e9 sr\u00e1\u017eky na stravn\u00e9, \u0161kolen\u00ed \u010di u\u017e\u00edv\u00e1n\u00ed slu\u017eebn\u00edho bytu.<\/li>\n<\/ul>\n<h2>Na\u0159\u00edzen\u00e9 sr\u00e1\u017eky ze mzdy<\/h2>\n<p>Jakmile zam\u011bstnavateli do datov\u00e9 schr\u00e1nky doraz\u00ed exeku\u010dn\u00ed p\u0159\u00edkaz nebo usnesen\u00ed soudu, st\u00e1v\u00e1 se prov\u00e1d\u011bn\u00ed sr\u00e1\u017eek jeho <strong>z\u00e1konnou povinnost\u00ed<\/strong>.<\/p>\n<p>V t\u011bchto p\u0159\u00edpadech se <strong>nevy\u017eaduje souhlas<\/strong> zam\u011bstnance ani zam\u011bstnavatele. Naopak, pokud by zam\u011bstnavatel sr\u00e1\u017eky ignoroval, hroz\u00ed firm\u011b pokuta od exekutora nebo \u017ealoba ze strany v\u011b\u0159itele.<\/p>\n<p>Mezi na\u0159\u00edzen\u00e9 sr\u00e1\u017eky pat\u0159\u00ed:<\/p>\n<ul>\n<li><a href=\"https:\/\/money.cz\/novinky-a-tipy\/mzdy-a-personalistika\/mate-zamestnance-v-exekuci-ctete-jak-vyridit-srazky-ze-mzdy-a-dalsi-povinnosti\/\">sr\u00e1\u017eky ze mzdy p\u0159i exekuci<\/a> (na\u0159\u00edzen\u00e9 soudn\u00edm exekutorem),<\/li>\n<li>spl\u00e1cen\u00ed v\u00fd\u017eivn\u00e9ho na d\u00edt\u011b (stanoven\u00e9 soudem).<\/li>\n<\/ul>\n<h2>Sr\u00e1\u017eky ze mzdy k \u00fahrad\u011b \u010dlensk\u00fdch p\u0159\u00edsp\u011bvk\u016f<\/h2>\n<p>Pokud je zam\u011bstnanec<strong> \u010dlenem odborov\u00e9 organizace<\/strong>, m\u016f\u017ee souhlasit se strh\u00e1v\u00e1n\u00edm \u010dlensk\u00e9ho p\u0159\u00edsp\u011bvku ze mzdy. Prov\u00e1d\u011bt se sm\u00ed pouze, kdy\u017e to stanov\u00ed kolektivn\u00ed smlouva nebo p\u00edsemn\u00e1 dohoda zam\u011bstnavatele s organizac\u00ed \u2013 a v\u017edy se souhlasem zam\u011bstnance.<\/p>\n<p>Tyto sr\u00e1\u017eky ze mzdy se ode\u010d\u00edtaj\u00ed z \u010dist\u00e9 mzdy. Po jejich ode\u010dten\u00ed vznik\u00e1 \u010d\u00e1stka k vyplacen\u00ed zam\u011bstnanci.<\/p>\n<h2>\u00da\u010dtov\u00e1n\u00ed sr\u00e1\u017eky ze mzdy<\/h2>\n<p>Prov\u00e1d\u011bn\u00ed sr\u00e1\u017eek m\u00e1 na starosti <strong>mzdov\u00e1 \u00fa\u010dt\u00e1rna zam\u011bstnavatele<\/strong>, kter\u00e9 mus\u00ed zam\u011bstnanec sd\u011blit v\u0161echny pot\u0159ebn\u00e9 informace \u2013 t\u0159eba to, \u017ee mu sr\u00e1\u017eky ze mzdy na\u0159\u00eddil soud (nap\u0159. v p\u0159\u00edpad\u011b exekuce \u010di spl\u00e1cen\u00ed v\u00fd\u017eivn\u00e9ho).<\/p>\n<div class=\"info-box\"><span class=\"fa fa-info\" aria-hidden=\"true\">\u00a0<\/span>V\u00fdpo\u010det a \u00fa\u010dtov\u00e1n\u00ed sr\u00e1\u017eek ze mzdy v\u00e1m usnadn\u00ed <a href=\"https:\/\/money.cz\">\u00fa\u010detn\u00ed program Money S3<\/a>. Pro ka\u017ed\u00e9ho zam\u011bstnance nastav\u00edte sr\u00e1\u017eky, kter\u00e9 se maj\u00ed ze mzdy ode\u010d\u00edtat a ka\u017ed\u00fd m\u011bs\u00edc je software vypo\u010d\u00edt\u00e1 za v\u00e1s. <a href=\"https:\/\/money.cz\/cenik-s3\/vyzkouset-money-s3\/\">Vyzkou\u0161ejte si program zdarma<\/a>.<\/div>\n<p>D\u016fle\u017eit\u00e9 je, \u017ee sr\u00e1\u017eky lze uplat\u0148ovat nejen ze mzdy, ale z jak\u00e9hokoliv p\u0159\u00edjmu \u2013 tedy i z odstupn\u00e9ho, d\u016fchodu, rodi\u010dovsk\u00e9ho p\u0159\u00edsp\u011bvku \u010di podpory v nezam\u011bstnanosti.<\/p>\n<p>Zam\u011bstnanci ale v\u017edy mus\u00ed z\u016fstat minim\u00e1ln\u011b tzv. <strong>nezabaviteln\u00e1 \u010d\u00e1stka<\/strong>. Stanovuje ji na\u0159\u00edzen\u00ed vl\u00e1dy a pro rok 2026 je to <strong>14 101,5 K\u010d<\/strong>. \u010c\u00e1stka se navy\u0161uje za ka\u017edou vy\u017eivovanou osobu dlu\u017en\u00edka (man\u017eela\/ku \u010di d\u011bti).<\/p>\n<figure id=\"attachment_10797\" aria-describedby=\"caption-attachment-10797\" style=\"width: 1920px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-10797\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/04\/pexels-karolina-grabowska-4386325.jpg\" alt=\"\" width=\"1920\" height=\"1280\" srcset=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/04\/pexels-karolina-grabowska-4386325.jpg 1920w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/04\/pexels-karolina-grabowska-4386325-300x200.jpg 300w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/04\/pexels-karolina-grabowska-4386325-1024x683.jpg 1024w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/04\/pexels-karolina-grabowska-4386325-150x100.jpg 150w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/04\/pexels-karolina-grabowska-4386325-768x512.jpg 768w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/04\/pexels-karolina-grabowska-4386325-1536x1024.jpg 1536w\" sizes=\"auto, (max-width: 1920px) 100vw, 1920px\" \/><figcaption id=\"caption-attachment-10797\" class=\"wp-caption-text\">P\u0159i v\u00fdpo\u010dtu se rozli\u0161uj\u00ed p\u0159ednostn\u00ed a nep\u0159ednostn\u00ed sr\u00e1\u017eky ze mzdy.<\/figcaption><\/figure>\n<h2>V\u00fdpo\u010det sr\u00e1\u017eek ze mzdy<\/h2>\n<p>P\u0159i v\u00fdpo\u010dtu sr\u00e1\u017eek ze mzdy postupuje mzdov\u00e1 \u00fa\u010detn\u00ed n\u00e1sledovn\u011b:<\/p>\n<ol>\n<li aria-level=\"1\">Z hrub\u00e9 mzdy ode\u010dte z\u00e1konn\u00e9 sr\u00e1\u017eky ze mzdy, \u010d\u00edm\u017e vznikne \u010dist\u00e1 mzda.<\/li>\n<li aria-level=\"1\">Z \u010dist\u00e9 mzdy ode\u010dte<strong> nezabavitelnou \u010d\u00e1stka<\/strong>, kterou mus\u00ed zam\u011bstnanec dostat.<\/li>\n<li aria-level=\"1\">Pokud je zbytek \u010dist\u00e9 mzdy vy\u0161\u0161\u00ed ne\u017e 31 521 K\u010d (jeden a p\u016fl n\u00e1sobek sou\u010dtu \u017eivotn\u00edho minima a normativn\u00edch n\u00e1klad\u016f na bydlen\u00ed), je \u010d\u00e1stka nad tuto hodnotu <strong>pln\u011b zabaviteln\u00e1<\/strong>.<\/li>\n<li aria-level=\"1\">Zb\u00fdvaj\u00edc\u00ed \u010distou mzdu (tedy jej\u00ed \u010d\u00e1st do 31 521 K\u010d) zaokrouhl\u00ed dol\u016f na \u010d\u00e1stku d\u011blitelnou t\u0159emi a rozd\u011bl\u00ed na <strong>t\u0159etiny<\/strong>.<\/li>\n<li aria-level=\"1\">Prvn\u00ed a druh\u00e1 t\u0159etina i pln\u011b zabaviteln\u00e1 \u010d\u00e1stka se pou\u017eij\u00ed na sr\u00e1\u017eky, t\u0159et\u00ed t\u0159etina z\u016fst\u00e1v\u00e1 zam\u011bstnanci.<\/li>\n<\/ol>\n<p>P\u0159i ode\u010d\u00edt\u00e1n\u00ed sr\u00e1\u017eek se rozli\u0161uj\u00ed <strong>p\u0159ednostn\u00ed a nep\u0159ednostn\u00ed sr\u00e1\u017eky<\/strong>. Ty p\u0159ednostn\u00ed definuje z\u00e1kon a jde nap\u0159\u00edklad o <a href=\"https:\/\/money.cz\/novinky-a-tipy\/mzdy-a-personalistika\/exekuce-kvuli-alimentum-jak-na-srazky-ze-mzdy\/\">sr\u00e1\u017eky za v\u00fd\u017eivn\u00e9<\/a>, n\u00e1hradu \u0161kody ubl\u00ed\u017een\u00edm na zdrav\u00ed nebo \u00famysln\u00fdm trestn\u00fdm \u010dinem. Ostatn\u00ed jsou nep\u0159ednostn\u00ed. Plat\u00ed pro n\u011b odli\u0161n\u00e1 pravidla p\u0159i v\u00fdpo\u010dtu:<\/p>\n<ul>\n<li aria-level=\"1\"><strong>p\u0159ednostn\u00ed sr\u00e1\u017eky <\/strong>se ode\u010d\u00edtaj\u00ed z prvn\u00ed i druh\u00e9 t\u0159etiny \u010dist\u00e9 mzdy i z pln\u011b zabaviteln\u00e9 \u010d\u00e1stky,<\/li>\n<li aria-level=\"1\"><strong>nep\u0159ednostn\u00ed sr\u00e1\u017eky <\/strong>se ode\u010d\u00edtaj\u00ed pouze z prvn\u00ed t\u0159etiny mzdy a pln\u011b zabaviteln\u00e9 \u010d\u00e1stky (pokud tedy nem\u00e1 zam\u011bstnanec p\u0159ednostn\u00ed sr\u00e1\u017eky, z\u016fst\u00e1v\u00e1 mu i druh\u00e1 t\u0159etina mzdy).<\/li>\n<\/ul>\n<link rel=\"stylesheet\" href=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/themes\/money-blog\/shortcodes\/smartmailing-email-registration\/form.min.css\" \/>\n<script type=\"text\/javascript\">\n    var smFormInterval = null;\n\n    jQuery(document).ready(function() {\n        jQuery(\".shortcode-smartmailing-form .fheader p a.info\").click(function(e) {  \n            e.preventDefault();\n\n            \/*if (jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").is(\":visible\"))\n            {\n                jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").hide();\n            }\n            else\n            {\n                jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").show();\n            }*\/\n\n            return false;\n        });\n\n        jQuery(\"#shortcodeSmartmailingForm\").submit(function(e) {\n            e.preventDefault();\n            return false;\n        });\n\n        jQuery(\"#shortcodeSmartmailingForm button[type='submit']\").click(function(e) {\n            e.preventDefault();\n            \n            var email = jQuery(\"#shortcodeSmartmailingForm_email\").val();\n\n            if (email.length == 0)\n            {\n                alert(\"Pros\u00edm zadejte v\u00e1\u0161 e-mail.\");\n                return false;\n            }\n            if (!shortcodeSmartmailingForm_validateEmail(email))\n            {\n                alert(\"Zadan\u00fd e-mail m\u00e1 neplatn\u00fd form\u00e1t.\");\n                return false;\n            }\n\n            jQuery.ajax({\n                url: \"\/novinky-a-tipy\/wp-content\/themes\/money-blog\/shortcodes\/smartmailing-email-registration\/service.php\",\n                type: \"POST\",\n                dataType: \"text\",\n                cache: false,\n                data: {\n                    \"email\": email,\n                    \"stdc\": jQuery(\"#shortcodeSmartmailingForm_stdc\").val(),\n                    \"current_url\": jQuery(\"#shortcodeSmartmailingForm_url\").val(),\n                    \"current_referrer\": jQuery(\"#shortcodeSmartmailingForm_referrer\").val()\n                }\n            }).done(function (response, textStatus, jqXHR)\n            {\n                jQuery(\".shortcodeSmartmailingForm_email\").hide();\n                jQuery(\"#shortcodeSmartmailingForm_submit\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .smart-disclaimer\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .success\").show();\n\t\t\t\tdataLayer.push({'event': 'newsletterSubscription', 'newsletterPosition': 'intext'});\n            }).fail(function( jqXHR, textStatus, errorThrown ) {\n                jQuery(\".shortcodeSmartmailingForm_email\").hide();\n                jQuery(\"#shortcodeSmartmailingForm_submit\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .smart-disclaimer\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .success\").show();\n            });\n\n            return false;\n        });\n    });\n\n    function shortcodeSmartmailingForm_validateEmail(email)\n    {\n        var re = \/^(([^<>()[\\]\\\\.,;:\\s@\\\"]+(\\.[^<>()[\\]\\\\.,;:\\s@\\\"]+)*)|(\\\".+\\\"))@((\\[[0-9]{1,3}\\.[0-9]{1,3}\\.[0-9]{1,3}\\.[0-9]{1,3}\\])|(([a-zA-Z\\-0-9]+\\.)+[a-zA-Z]{2,}))$\/;\n        return re.test(email);\n    }\n<\/script>\n<form method=\"post\" id=\"shortcodeSmartmailingForm\" class=\"shortcode-smartmailing-form\" action=\"\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/10795\">\n\n    <div>\n        <div class=\"fheader\">\n            <h3>\n                Dopl\u0148te si mezery ve mzd\u00e1ch a personalistice            <\/h3>\n            <div class=\"se-text\">\n                <p>\n                    P\u0159ihlaste se k n\u011bkolikad\u00edln\u00e9mu e-mailov\u00e9mu seri\u00e1lu a z\u00edskejte to nejlep\u0161\u00ed z blogu Money.cz.                    <a class=\"info\" title=\"E-maily v\u00e1m budou zas\u00edl\u00e1ny maxim\u00e1ln\u011b dvakr\u00e1t do m\u011bs\u00edce. Z odb\u011bru se m\u016f\u017eete kdykoliv odhl\u00e1sit.\">info<\/a>\n                <\/p>\n            <\/div>\n        <\/div>\n\n        <div class=\"ffooter\">\n            <div class=\"se-body\">\n                <input type=\"text\" id=\"shortcodeSmartmailingForm_email\" placeholder=\"Zadejte v\u00e1\u0161 e-mail\" \/>\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_stdc\" value=\"T2\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/10795\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_referrer\" value=\"\">\n\n                <div class=\"se-submit\">\n                    <button type=\"submit\" id=\"shortcodeSmartmailingForm_submit\" value=\"Chci b\u00fdt v obraze\">Chci b\u00fdt v obraze<\/button>\n                                          <p class=\"mlctr success\" style=\"display: none;\">D\u011bkujeme, <strong>zkontrolujte Va\u0161i e-mailovou schr\u00e1nku<\/strong> pro potvrzen\u00ed odb\u011bru.<\/p>\n                                    <\/div>\n            <\/div>\n                          <p class=\"smart-disclaimer\">Odesl\u00e1n\u00edm souhlas\u00edte s na\u0161imi\n                <a href=\"https:\/\/money.cz\/ochrana-osobnich-udaju\/#zzvou\" target=\"_blank\">z\u00e1sadami pro zpracov\u00e1n\u00ed osobn\u00edch \u00fadaj\u016f<\/a>.\n              <\/p>\n                    <\/div>\n    <\/div>\n<\/form>\n<h2>Sr\u00e1\u017eky ze mzdy v Money S3<\/h2>\n<p>Pokud pou\u017e\u00edv\u00e1te <a href=\"https:\/\/money.cz\/vlastnosti\/mzdy-a-personalistika-s3\/\">mzdov\u00fd software<\/a>, v\u00fdrazn\u011b v\u00e1m p\u0159i po\u010d\u00edt\u00e1n\u00ed sr\u00e1\u017eek ze mzdy usnadn\u00ed pr\u00e1ci. Zam\u011bstn\u00e1v\u00e1te-li nap\u0159\u00edklad \u010dlov\u011bka, kter\u00fd je <strong>v exekuci<\/strong> nebo spl\u00e1c\u00ed v\u00fd\u017eivn\u00e9 na d\u011bti, program s\u00e1m vypo\u010d\u00edt\u00e1 hodnotu a zohledn\u00ed p\u0159i tom nezabavitelnou \u010d\u00e1stku.<\/p>\n<p>V \u00fa\u010detn\u00edm programu Money S3 k tomu slou\u017e\u00ed modul <a href=\"https:\/\/money.cz\/vlastnosti\/mzdy-a-personalistika-plus-s3\/\">Mzdy a personalistika PLUS<\/a>, kter\u00fd umo\u017e\u0148uje v\u00fdpo\u010det exekuc\u00ed a hromadn\u00e9 zad\u00e1v\u00e1n\u00ed sr\u00e1\u017eek ze mzdy.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Jako sr\u00e1\u017eky ze mzdy ozna\u010dujeme dobrovoln\u00e9 \u010di nedobrovoln\u00e9 odvody \u010d\u00e1sti mzdy, kter\u00e9 se obvykle vypl\u00e1c\u00ed t\u0159et\u00ed stran\u011b. Existuj\u00ed \u010dty\u0159i z\u00e1kladn\u00ed typy sr\u00e1\u017eek: na z\u00e1klad\u011b z\u00e1kon\u00edku &#8230;<\/p>\n","protected":false},"author":2,"featured_media":10796,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[32,17],"tags":[169,179,188,99],"class_list":["post-10795","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-mzdova-evidence","category-mzdy-a-personalistika","tag-mzda-a-plat","tag-mzdova-evidence","tag-srazky-ze-mzdy","tag-ucetnictvi"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/10795","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=10795"}],"version-history":[{"count":3,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/10795\/revisions"}],"predecessor-version":[{"id":18807,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/10795\/revisions\/18807"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/10796"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=10795"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=10795"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=10795"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}