{"id":11158,"date":"2023-05-25T18:16:21","date_gmt":"2023-05-25T16:16:21","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=11158"},"modified":"2023-06-08T12:52:05","modified_gmt":"2023-06-08T10:52:05","slug":"velky-tahak-pro-mzdove-ucetni-aneb-jak-spravne-nastavit-zauctovani-mezd","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/mzdy-a-personalistika\/velky-tahak-pro-mzdove-ucetni-aneb-jak-spravne-nastavit-zauctovani-mezd\/","title":{"rendered":"Velk\u00fd tah\u00e1k pro mzdov\u00e9 \u00fa\u010detn\u00ed, aneb, jak spr\u00e1vn\u011b nastavit za\u00fa\u010dtov\u00e1n\u00ed mezd"},"content":{"rendered":"<h2>Sm\u011brn\u00e1 \u00fa\u010dtov\u00e1 osnova pro podnikatele<\/h2>\n<p>\u00dakolem sm\u011brn\u00e9 \u00fa\u010dtov\u00e9 osnovy je&nbsp;<strong>uspo\u0159\u00e1d\u00e1n\u00ed a&nbsp;ozna\u010den\u00ed \u00fa\u010dtov\u00fdch t\u0159\u00edd a&nbsp;\u00fa\u010dtov\u00fdch skupin<\/strong>&nbsp;pro&nbsp;\u00fa\u010dtov\u00e1n\u00ed o&nbsp;stavu a&nbsp;pohybu majetku, aktiv, pasiv, v\u00fdnos\u016f a&nbsp;n\u00e1klad\u016f \u00fa\u010detn\u00ed jednotky. \u00da\u010dty \u010dlen\u00edme na&nbsp;<strong>rozvahov\u00e9 a&nbsp;v\u00fdsledkov\u00e9<\/strong>. Rozvahov\u00e9 \u00fa\u010dty se&nbsp;d\u00e1le d\u011bl\u00ed na&nbsp;<strong>aktivn\u00ed a&nbsp;pasivn\u00ed<\/strong>. V\u00fdsledkov\u00e9 \u00fa\u010dty se&nbsp;d\u011bl\u00ed na&nbsp;<strong>\u00fa\u010dty n\u00e1klad\u016f a&nbsp;v\u00fdnos\u016f<\/strong><strong>. <\/strong><\/p>\n<p>Sm\u011brnou \u00fa\u010dtovou osnovu v&nbsp;jej\u00edm z\u00e1kladn\u00edm proveden\u00ed definuje P\u0159\u00edloha \u010d. 7 Vyhl\u00e1\u0161ky \u010d. 410\/2009 Sb., kterou se prov\u00e1d\u011bj\u00ed n\u011bkter\u00e1 ustanoven\u00ed z\u00e1kona \u010d. 563\/1991 Sb., o \u00fa\u010detnictv\u00ed, pro n\u011bkter\u00e9 vybran\u00e9 \u00fa\u010detn\u00ed jednotky. Pro podnikatelsk\u00e9 subjekty vymezuje z\u00e1kladn\u00ed rozsah \u00fa\u010dtov\u00e9 osnovy P\u0159\u00edloha \u010d. 4 Vyhl\u00e1\u0161ky \u010d. 500\/2002 Sb., pro podnikatele.<\/p>\n<h2>Doporu\u010den\u00e1 analytick\u00e1 evidence mzdov\u00fdch n\u00e1klad\u016f<\/h2>\n<p>Syntetick\u00e9 \u00fa\u010dty lze pro pot\u0159eby \u00fa\u010detn\u00ed jednotky d\u00e1le \u010dlenit na&nbsp;<strong>analytick\u00e9&nbsp;\u00fa\u010dty<\/strong>. V p\u0159\u00edpad\u011b, \u017ee \u00fa\u010detn\u00ed jednotka je povinna p\u0159ed\u00e1vat \u00fa\u010detn\u00ed z\u00e1znamy, v\u010detn\u011b \u00fa\u010detn\u00edch z\u00e1pis\u016f v \u00fa\u010detn\u00edch knih\u00e1ch a informac\u00ed pro \u00fa\u010dely monitorov\u00e1n\u00ed a \u0159\u00edzen\u00ed ve\u0159ejn\u00fdch financ\u00ed, v \u010dlen\u011bn\u00ed stanoven\u00e9m v technick\u00e9 vyhl\u00e1\u0161ce o \u00fa\u010detn\u00edch z\u00e1znamech, vytv\u00e1\u0159\u00ed \u010dlen\u011bn\u00ed syntetick\u00fdch \u00fa\u010dt\u016f na odpov\u00eddaj\u00edc\u00ed&nbsp;analytick\u00e9&nbsp;\u00fa\u010dty, pokud uveden\u00e9 povinnosti p\u0159enosu \u00fa\u010detn\u00edch z\u00e1znam\u016f nezajist\u00ed jin\u00fdm zp\u016fsobem.<\/p>\n<p>Podnikatele, zam\u011bstnavatele, \u010di jejich vedouc\u00ed pracovn\u00edky \u010dasto zaj\u00edmaj\u00ed podrobn\u011bj\u0161\u00ed informace o v\u00fd\u0161i <strong>vynalo\u017een\u00fdch mzdov\u00fdch n\u00e1klad\u016f<\/strong>. Toto lze zabezpe\u010dit nap\u0159\u00edklad prost\u0159ednictv\u00edm podrobn\u011bj\u0161\u00ed analytick\u00e9 evidence vybran\u00fdch n\u00e1kladov\u00fdch \u00fa\u010dt\u016f. Nastaven\u00ed je zcela na intern\u00edch pot\u0159eb\u00e1ch podniku.<\/p>\n<p>V&nbsp;praxi je vhodn\u00e9 podrobn\u011bj\u0161\u00ed \u010dlen\u011bn\u00ed \u00fa\u010dt\u016f 521 \u2013 Mzdov\u00e9 n\u00e1klady (521 <u>100<\/u>, 521 <u>200<\/u>, 521 <u>250<\/u> \u2026), nebo \u00fa\u010dtu 522 \u2013 P\u0159\u00edjmy spole\u010dn\u00edk\u016f obchodn\u00ed korporace ze z\u00e1visl\u00e9 \u010dinnosti, nap\u0159\u00edklad:<\/p>\n<ul>\n<li>dle jednotliv\u00fdch odd\u011blen\u00ed \u010di st\u0159edisek,<\/li>\n<li>dle pracovn\u00edch pozic (THP, d\u011bln\u00edci, vedouc\u00ed pracovn\u00edci),<\/li>\n<li>dle typu pracovn\u00edho pom\u011bru (HPP, DPP, DP\u010c, u\u010dni, autorsk\u00e9 honor\u00e1\u0159e),<\/li>\n<li>dle typu mzdy (m\u011bs\u00ed\u010dn\u00ed, \u010dasov\u00e1, \u00fakolov\u00e1, provizn\u00ed),<\/li>\n<li>pr\u00e9mie (\u010dtvrtletn\u00ed, pololetn\u00ed, ro\u010dn\u00ed) a r\u016fzn\u00e9 typy odm\u011bn,<\/li>\n<li>dle jednotliv\u00fdch slo\u017eek p\u0159\u00edplatk\u016f (za pr\u00e1ci p\u0159es\u010das, ve sv\u00e1tek, v&nbsp;sobotu a ned\u011bli),<\/li>\n<li>p\u0159\u00edplatky za zt\u00ed\u017een\u00e9 pracovn\u00ed prost\u0159ed\u00ed \u010di za pracovn\u00ed pohotovost,<\/li>\n<li>n\u00e1klady za vyplacenou do\u010dasnou pracovn\u00ed neschopnost \u010di karant\u00e9nu (prvn\u00edch 14 dn\u016f DPN),<\/li>\n<li>n\u00e1klady za dovolenou, dodatkovou dovolenou, \u010di benefity tytu sick days,<\/li>\n<li>n\u00e1klady na placen\u00e9 pracovn\u00ed volno p\u0159i p\u0159ek\u00e1\u017ek\u00e1ch v pr\u00e1ci na stran\u011b zam\u011bstnance,<\/li>\n<li>p\u0159ek\u00e1\u017eky na stran\u011b zam\u011bstnavatele, aj.<\/li>\n<\/ul>\n<p>Prost\u0159ednictv\u00edm \u00fa\u010dtu 523 se \u00fa\u010dtuj\u00ed Odm\u011bny \u010dlen\u016fm org\u00e1n\u016f obchodn\u00ed korporace. Pat\u0159\u00ed zde pouze odm\u011bny \u010dlen\u016fm p\u0159edstavenstva a dozor\u010d\u00edch rad (v\u010detn\u011b odm\u011bn jednatel\u016f s.r.o.), nikoliv v\u0161ak odm\u011bny, kter\u00e9 vypl\u00fdvaj\u00ed z jejich obchodn\u011bpr\u00e1vn\u00edch nebo jin\u00fdch smluv, kter\u00e9 nesouvisej\u00ed s v\u00fdkonem pr\u00e1ce v tomto org\u00e1nu. I tento \u00fa\u010det m\u016f\u017ee \u00fa\u010detn\u00ed jednotka d\u00e1le analyticky \u010dlenit dle vlastn\u00ed pot\u0159eby. Pozor v\u0161ak, aby nebyly v&nbsp;souladu s&nbsp;GDPR v&nbsp;n\u00e1zvech \u00fa\u010dtov\u00e9 osnovy uvedena konkr\u00e9tn\u00ed jm\u00e9na osob.<\/p>\n<p>Minim\u00e1ln\u00ed analytick\u00e9 \u010dlen\u011bn\u00ed \u00fa\u010dtu 524 \u2013 Z\u00e1konn\u00e9 poji\u0161t\u011bn\u00ed (doporu\u010deno p\u0159edev\u0161\u00edm pro pot\u0159eby kontrol jednotliv\u00fdch instituc\u00ed):<\/p>\n<ul>\n<li>soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed,<\/li>\n<li>analytika dle jednotliv\u00fdch zdravotn\u00edch poji\u0161\u0165oven.<\/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\/11158\">\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=\"S2\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/11158\">\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>Velk\u00fd tah\u00e1k pro mzdov\u00e9 \u00fa\u010detn\u00ed \u2013 mzdy zam\u011bstnanc\u016f<\/h2>\n<p><a href=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/05\/MZDY-Velky-tahak-2023-zamestnanci.pdf\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-11167 size-full\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/05\/MZDY-Velky-tahak-2023-zamestnanci-1.jpg\" alt=\"\" width=\"1362\" height=\"1920\" srcset=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/05\/MZDY-Velky-tahak-2023-zamestnanci-1.jpg 1362w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/05\/MZDY-Velky-tahak-2023-zamestnanci-1-213x300.jpg 213w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/05\/MZDY-Velky-tahak-2023-zamestnanci-1-726x1024.jpg 726w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/05\/MZDY-Velky-tahak-2023-zamestnanci-1-106x150.jpg 106w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/05\/MZDY-Velky-tahak-2023-zamestnanci-1-768x1083.jpg 768w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/05\/MZDY-Velky-tahak-2023-zamestnanci-1-1090x1536.jpg 1090w\" sizes=\"auto, (max-width: 1362px) 100vw, 1362px\" \/><\/a><\/p>\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-16018d1d wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button has-custom-font-size is-style-fill\" style=\"font-size:17px\"><a class=\"wp-block-button__link has-white-color has-text-color has-background wp-element-button\" href=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/05\/MZDY-Velky-tahak-2023-zamestnanci.pdf\" style=\"background-color:#2676ff\" target=\"_blank\" rel=\"noreferrer noopener\">St\u00e1hnout tah\u00e1k v PDF<\/a><\/div>\n<\/div>\n\n\n<p><\/p>\n<h2>Velk\u00fd tah\u00e1k pro mzdov\u00e9 \u00fa\u010detn\u00ed \u2013 mzdy spole\u010dn\u00edk\u016f<\/h2>\n<p><a href=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/05\/MZDY-Velky-tahak-2023-spolecnici.pdf\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-11168 size-full\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/05\/MZDY-Velky-tahak-2023-spolecnici-1.jpg\" alt=\"\" width=\"1364\" height=\"1920\" srcset=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/05\/MZDY-Velky-tahak-2023-spolecnici-1.jpg 1364w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/05\/MZDY-Velky-tahak-2023-spolecnici-1-213x300.jpg 213w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/05\/MZDY-Velky-tahak-2023-spolecnici-1-727x1024.jpg 727w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/05\/MZDY-Velky-tahak-2023-spolecnici-1-107x150.jpg 107w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/05\/MZDY-Velky-tahak-2023-spolecnici-1-768x1081.jpg 768w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/05\/MZDY-Velky-tahak-2023-spolecnici-1-1091x1536.jpg 1091w\" sizes=\"auto, (max-width: 1364px) 100vw, 1364px\" \/><\/a><\/p>\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-16018d1d wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button has-custom-font-size is-style-fill\" style=\"font-size:17px\"><a class=\"wp-block-button__link has-white-color has-text-color has-background wp-element-button\" href=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/05\/MZDY-Velky-tahak-2023-spolecnici.pdf\" style=\"background-color:#2676ff\" target=\"_blank\" rel=\"noreferrer noopener\">St\u00e1hnout tah\u00e1k v PDF<\/a><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Sm\u011brn\u00e1 \u00fa\u010dtov\u00e1 osnova pro podnikatele \u00dakolem sm\u011brn\u00e9 \u00fa\u010dtov\u00e9 osnovy je&nbsp;uspo\u0159\u00e1d\u00e1n\u00ed a&nbsp;ozna\u010den\u00ed \u00fa\u010dtov\u00fdch t\u0159\u00edd a&nbsp;\u00fa\u010dtov\u00fdch skupin&nbsp;pro&nbsp;\u00fa\u010dtov\u00e1n\u00ed o&nbsp;stavu a&nbsp;pohybu majetku, aktiv, pasiv, v\u00fdnos\u016f a&nbsp;n\u00e1klad\u016f \u00fa\u010detn\u00ed jednotky. \u00da\u010dty &#8230;<\/p>\n","protected":false},"author":10,"featured_media":11159,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[17],"tags":[51,116,98],"class_list":["post-11158","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-mzdy-a-personalistika","tag-fyzicka-osoba","tag-pravnicka-osoba","tag-zavisla-cinnost"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/11158","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\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=11158"}],"version-history":[{"count":9,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/11158\/revisions"}],"predecessor-version":[{"id":11288,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/11158\/revisions\/11288"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/11159"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=11158"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=11158"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=11158"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}