{"id":1583,"date":"2026-01-20T18:50:37","date_gmt":"2026-01-20T17:50:37","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/usetrete-pri-podnikani-diky-spolupracujici-osobe\/"},"modified":"2026-01-20T18:50:39","modified_gmt":"2026-01-20T17:50:39","slug":"usetrete-pri-podnikani-diky-spolupracujici-osobe","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/usetrete-pri-podnikani-diky-spolupracujici-osobe\/","title":{"rendered":"Spolupracuj\u00edc\u00ed osoba u OSV\u010c: jak\u00e9 jsou podm\u00ednky a jak ji nahl\u00e1sit?"},"content":{"rendered":"<p>Spolupracuj\u00edc\u00ed osoba pom\u00e1h\u00e1 \u017eivnostn\u00edkovi p\u0159i jeho samostatn\u00e9 v\u00fdd\u011ble\u010dn\u00e9 \u010dinnosti. Typicky zaji\u0161\u0165uje administrativu, objedn\u00e1v\u00e1 z\u00e1kazn\u00edky, komunikuje s dodavateli. \u017divnostn\u00edk pak m\u016f\u017ee <strong>\u010d\u00e1st sv\u00fdch p\u0159\u00edjm\u016f a v\u00fddaj\u016f<\/strong> p\u0159ev\u00e9st na spolupracuj\u00edc\u00ed osobu a t\u00edm sn\u00ed\u017eit svou da\u0148ovou z\u00e1t\u011b\u017e.<\/p>\n<p>Nej\u010dast\u011bji je spolupracuj\u00edc\u00ed osobou <strong>man\u017eel nebo man\u017eelka<\/strong>, mohou to v\u0161ak b\u00fdt i d\u011bti nebo rodi\u010de. D\u016fle\u017eit\u00e9 je, aby spolupracuj\u00edc\u00ed osoba \u017eila a hospoda\u0159ila ve spole\u010dn\u00e9 dom\u00e1cnosti nebo se \u00fa\u010dastnila spole\u010dn\u00e9ho rodinn\u00e9ho podnik\u00e1n\u00ed (takzvan\u00e9ho rodinn\u00e9ho z\u00e1vodu, jak ho definuje v \u00a7 700 <a href=\"https:\/\/www.noveaspi.cz\/products\/lawText\/1\/74907\/1\/2\" target=\"_blank\" rel=\"noopener noreferrer\">ob\u010dansk\u00fd z\u00e1kon\u00edk<\/a>).<\/p>\n<h2>Kdo m\u016f\u017ee b\u00fdt spolupracuj\u00edc\u00ed osoba u OSV\u010c<\/h2>\n<ul>\n<li>studuj\u00edc\u00ed d\u00edt\u011b,<\/li>\n<li>rodi\u010d v d\u016fchodu,<\/li>\n<li>man\u017eelka na rodi\u010dovsk\u00e9 dovolen\u00e9,<\/li>\n<li>man\u017eel s hlavn\u00edm pracovn\u00edm pom\u011brem u zam\u011bstnavatele.<\/li>\n<\/ul>\n<p>Pokud je spolupracuj\u00edc\u00ed osoba na rodi\u010dovsk\u00e9 dovolen\u00e9 nebo zam\u011bstnan\u00e1, pak je pro ni spolupr\u00e1ce s v\u00e1mi <strong>vedlej\u0161\u00ed samostatnou v\u00fdd\u011ble\u010dnou \u010dinnost\u00ed<\/strong>. Pokud m\u00e1 v\u00fdd\u011blek jen ze spolupr\u00e1ce s v\u00e1mi, pak jde o <strong>hlavn\u00ed samostatnou v\u00fdd\u011ble\u010dnou \u010dinnost<\/strong>. V\u00fdhodn\u00e1 je pro v\u00e1s kv\u016fli odvod\u016fm na zdravotn\u00ed a soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed typicky <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/navod-pro-osvc-na-vedlejsi-cinnost-jak-na-danove-priznani\/\">vedlej\u0161\u00ed OSV\u010c<\/a> \u2013 tedy zm\u00edn\u011bn\u00fd d\u016fchodce, student, \u010di man\u017eelka na rodi\u010dovsk\u00e9 dovolen\u00e9.<\/p>\n<h2>Jak\u00e9 podm\u00ednky mus\u00ed spolupracuj\u00edc\u00ed osoba splnit<\/h2>\n<p>Pro spolupracuj\u00edc\u00ed osobu plat\u00ed:<\/p>\n<ul>\n<li>Mus\u00ed m\u00edt <strong>alespo\u0148 18 let<\/strong> a b\u00fdt zp\u016fsobil\u00e1 k pr\u00e1vn\u00edm \u00fakon\u016fm.<\/li>\n<li>Z hlediska dan\u00ed se na ni nahl\u00ed\u017e\u00ed jako na OSV\u010c, ale nepot\u0159ebuje <strong><a href=\"https:\/\/money.cz\/novinky-a-tipy\/podnikani\/nez-zacnete-podnikat-kroky-nutne-k-zalozeni-zivnosti\/\">\u017eivnostensk\u00e9 opr\u00e1vn\u011bn\u00ed<\/a>.<\/strong><\/li>\n<li>Nem\u016f\u017eete na ni uplatnit <strong><a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/co-musite-splnit-pro-uplatneni-slevy-na-manzelku-v-roce-2022\/\">slevu na man\u017eelku \u010di man\u017eela<\/a> ani <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/danove-zvyhodneni-dite-roce-2020-ziskate-jako-rodice-slevu-dani\/\">na d\u00edt\u011b<\/a><\/strong>. Spolupracuj\u00edc\u00ed osoba ale slevu uplatnit m\u016f\u017ee.<\/li>\n<li>P\u0159\u00edjmy a v\u00fddaje mus\u00ed b\u00fdt mezi \u017eivnostn\u00edkem a jeho spolupracuj\u00edc\u00ed osobou rozd\u011blen\u00e9 podle toho, jak <strong>stanov\u00ed z\u00e1kon<\/strong> (vizte n\u00ed\u017ee v \u010dl\u00e1nku).<\/li>\n<li>Mus\u00ed splnit <strong>oznamovac\u00ed povinnost<\/strong>.<\/li>\n<\/ul>\n<h2>Nahl\u00e1\u0161en\u00ed spolupracuj\u00edc\u00ed osoby: co v\u0161echno mus\u00edte ud\u011blat<\/h2>\n<p>O tom, \u017ee k sob\u011b p\u0159ib\u00edr\u00e1te spolupracuj\u00edc\u00ed osobu, mus\u00edte informovat finan\u010dn\u00ed \u00fa\u0159ad, okresn\u00ed spr\u00e1vu soci\u00e1ln\u00edho zabezpe\u010den\u00ed i <strong>zdravotn\u00ed poji\u0161\u0165ovnu<\/strong>.<\/p>\n<p>Na <strong>finan\u010dn\u00edm \u00fa\u0159ad\u011b<\/strong> se mus\u00ed osoba spolupracuj\u00edc\u00ed zaregistrovat k dani z p\u0159\u00edjm\u016f a dostane vlastn\u00ed DI\u010c. Na <strong>spr\u00e1v\u011b soci\u00e1ln\u00edho zabezpe\u010den\u00ed<\/strong> pak obdr\u017e\u00ed variabiln\u00ed symbol pro platby z\u00e1loh. Z\u00e1lohy mus\u00ed platit i na zdravotn\u00ed poji\u0161t\u011bn\u00ed.<br \/>\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\/1583\">\n\n    <div>\n        <div class=\"fheader\">\n            <h3>\n                Dopl\u0148te si mezery v dan\u00edch a \u00fa\u010detnictv\u00ed            <\/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=\"S1\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/1583\">\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><\/p>\n<h2>Jak to funguje v praxi s p\u0159\u00edjmy a v\u00fddaji<\/h2>\n<p>Na osobu spolupracuj\u00edc\u00ed m\u016f\u017eete p\u0159ev\u00e9st \u010d\u00e1st sv\u00fdch p\u0159\u00edjm\u016f. Plat\u00ed p\u0159itom, \u017ee na osobu spolupracuj\u00edc\u00ed p\u0159ev\u00e1d\u00edte v\u017edy stejn\u00fd procentu\u00e1ln\u00ed pod\u00edl p\u0159\u00edjm\u016f a v\u00fddaj\u016f. Pokud tedy na man\u017eelku \u010di man\u017eela p\u0159evedete 45 % p\u0159\u00edjm\u016f, mus\u00edte p\u0159ev\u00e9st i 45 % v\u00fddaj\u016f.<\/p>\n<p><a href=\"https:\/\/money.cz\/novinky-a-tipy\/slovnik\/zakon-o-danich-z-prijmu\/\" target=\"_blank\" rel=\"noopener noreferrer\">Z\u00e1kon o dan\u00edch z p\u0159\u00edjm\u016f<\/a> v paragrafu 13 stanovuje maxim\u00e1ln\u00ed limity pro man\u017eela \u010di man\u017eelku a pro ostatn\u00ed spolupracuj\u00edc\u00ed osoby.<\/p>\n<p>V p\u0159\u00edpad\u011b, \u017ee je spolupracuj\u00edc\u00ed osobou <strong>pouze man\u017eel\/ka<\/strong>, p\u0159\u00edjmy a v\u00fddaje se rozd\u011bluj\u00ed tak, aby:<\/p>\n<ul>\n<li>pod\u00edl p\u0159\u00edjm\u016f a v\u00fddaj\u016f p\u0159ipadaj\u00edc\u00edch na man\u017eela \u010di man\u017eelku ne\u010dinil v\u00edce ne\u017e 50 %<\/li>\n<li>a \u010d\u00e1stka, o kterou p\u0159\u00edjmy p\u0159evy\u0161uj\u00ed v\u00fddaje, \u010dinila za zda\u0148ovac\u00ed obdob\u00ed nejv\u00fd\u0161e <strong>540 000 K\u010d<\/strong> (a za ka\u017ed\u00fd zapo\u010dat\u00fd kalend\u00e1\u0159n\u00ed m\u011bs\u00edc spolupr\u00e1ce nejv\u00fd\u0161e 45 000 K\u010d.)<\/li>\n<\/ul>\n<p>Pokud je va\u0161\u00ed <strong>spolupracuj\u00edc\u00ed osobou n\u011bkdo jin\u00fd<\/strong>, p\u0159\u00edjmy a v\u00fddaje se rozd\u011bluj\u00ed tak, aby:<\/p>\n<ul>\n<li>pod\u00edl p\u0159\u00edjm\u016f a v\u00fddaj\u016f p\u0159ipadaj\u00edc\u00ed na spolupracuj\u00edc\u00ed osoby ne\u010dinil v \u00fahrnu v\u00edce ne\u017e 30 %,<\/li>\n<li>a \u010d\u00e1stka, o kterou p\u0159\u00edjmy p\u0159evy\u0161uj\u00ed v\u00fddaje, \u010dinila za zda\u0148ovac\u00ed obdob\u00ed nejv\u00fd\u0161e <strong>180 000 K\u010d<\/strong> (a za ka\u017ed\u00fd zapo\u010dat\u00fd kalend\u00e1\u0159n\u00ed m\u011bs\u00edc spolupr\u00e1ce nejv\u00fd\u0161e 15 000 K\u010d.)<\/li>\n<\/ul>\n<p>Spolupracuj\u00edc\u00edch osob m\u016f\u017eete m\u00edt i v\u00edce. Pokud se rozhodnete, \u017ee budete podnikat nap\u0159\u00edklad s man\u017eelkou a dv\u011bma d\u011btmi, m\u016f\u017eete na n\u011b ale celkov\u011b p\u0159ev\u00e9st <strong>maxim\u00e1ln\u011b 30\u00a0% p\u0159\u00edjm\u016f a v\u00fddaj\u016f<\/strong>.<\/p>\n<p>P\u0159\u00edjmy a v\u00fddaje naopak <strong>nem\u016f\u017eete rozd\u011blovat na<\/strong>:<\/p>\n<ul>\n<li>d\u00edt\u011b, kter\u00e9 nem\u00e1 ukon\u010denou \u0161koln\u00ed doch\u00e1zku,<\/li>\n<li>d\u00edt\u011b v kalend\u00e1\u0159n\u00edch m\u011bs\u00edc\u00edch, ve kter\u00fdch je na n\u011bj uplat\u0148ov\u00e1no da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed na vy\u017eivovan\u00e9 d\u00edt\u011b,<\/li>\n<li><strong>na man\u017eela<\/strong>, je-li na n\u011bj uplatn\u011bna sleva na man\u017eela,<\/li>\n<li>na a od poplatn\u00edka, kter\u00fd zem\u0159el,<\/li>\n<li>na a od poplatn\u00edka, jeho\u017e da\u0148 je rovna pau\u0161\u00e1ln\u00ed dani.<\/li>\n<\/ul>\n<h2>Jednoduch\u00fd p\u0159\u00edklad z praxe<\/h2>\n<p>OSV\u010c Karel m\u00e1 ro\u010dn\u00ed p\u0159\u00edjem 800 000 K\u010d. V\u00fddaje po\u010d\u00edt\u00e1 procentem z p\u0159\u00edjm\u016f, p\u0159i uplatn\u011bn\u00ed 60% pau\u0161\u00e1lu tak \u010din\u00ed 480\u00a0000\u00a0K\u010d.<\/p>\n<p><strong>Pokud podnik\u00e1 s\u00e1m<\/strong>, m\u00e1 zisk (a tedy da\u0148ov\u00fd z\u00e1klad) 320 000 K\u010d. 15% da\u0148 z p\u0159\u00edjmu u n\u011bj d\u011bl\u00e1 48 000 K\u010d. Po uplatn\u011bn\u00ed z\u00e1kladn\u00ed slevy na poplatn\u00edka (30 840 K\u010d) <strong>na dan\u00edch odvede 17 160 K\u010d<\/strong>.<\/p>\n<p>Karel se ale rozhodl vyu\u017e\u00edt spolupracuj\u00edc\u00ed osoby a 50\u00a0% sv\u00fdch p\u0159\u00edjm\u016f a v\u00fddaj\u016f p\u0159evedl na man\u017eelku Irenu. To znamen\u00e1, \u017ee na ni p\u0159evedl 400\u00a0000\u00a0K\u010d p\u0159\u00edjm\u016f a 240\u00a0000\u00a0K\u010d v\u00fddaj\u016f.<\/p>\n<p>Da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed Karla pak vypad\u00e1 takto:<br \/>\nP\u0159\u00edjmy: 400 000 K\u010d<br \/>\nV\u00fddaje: 240 000 K\u010d<br \/>\nZisk (da\u0148ov\u00fd z\u00e1klad): 160 000 K\u010d<br \/>\n15% da\u0148 z p\u0159\u00edjmu: 24 000 K\u010d<br \/>\nDa\u0148ov\u00e1 povinnost po uplatn\u011bn\u00ed slev: 0 K\u010d<\/p>\n<p>Da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed Ireny by vypadalo \u00fapln\u011b stejn\u011b:<br \/>\nP\u0159\u00edjmy: 400 000 K\u010d<br \/>\nV\u00fddaje: 240 000 K\u010d<br \/>\nZisk (da\u0148ov\u00fd z\u00e1klad): 160 000 K\u010d<br \/>\n15% da\u0148 z p\u0159\u00edjmu: 24 000 K\u010d<br \/>\nDa\u0148ov\u00e1 povinnost po uplatn\u011bn\u00ed slev: 0 K\u010d<\/p>\n<p>Zat\u00edmco v prvn\u00edm p\u0159\u00edpad\u011b, kdy Karel podnik\u00e1 s\u00e1m, zaplat\u00ed na dan\u00edch 17 160 K\u010d, s vyu\u017eit\u00edm spolupracuj\u00edc\u00ed osoby \u2013 man\u017eelky Ireny \u2013 neodvedou na dan\u00edch nic.<\/p>\n<p>S pomoc\u00ed spolupracuj\u00edc\u00ed osoby si sn\u00ed\u017e\u00edte nejen dan\u011b z p\u0159\u00edjm\u016f, ale m\u016f\u017eete se v n\u011bkter\u00fdch p\u0159\u00edpadech <strong>vyhnout <\/strong><strong>vy\u0161\u0161\u00ed sazb\u011b dan\u011b z p\u0159\u00edjm\u016f<\/strong>.<\/p>\n<p>Standardn\u00ed da\u0148 z p\u0159\u00edjmu je pro OSV\u010c 15 %. Dejte ale pozor, pokud v\u00e1\u0161 da\u0148ov\u00fd z\u00e1klad p\u0159esahuje 36n\u00e1sobek pr\u016fm\u011brn\u00e9 mzdy (pro rok 2025 je to 1 676 052 K\u010d, pro rok 2026 je to 1 762 812 K\u010d). Pokud tuto \u010d\u00e1stku p\u0159es\u00e1hnete, zvy\u0161uje se va\u0161e sazba pro da\u0148 z p\u0159\u00edjmu na <strong>23 %<\/strong>.<\/p>\n<p>Vy\u0161\u0161\u00ed sazba dan\u011b z p\u0159\u00edjmu se nevztahuje na cel\u00fd da\u0148ov\u00fd z\u00e1klad, ale po\u010d\u00edt\u00e1 se pouze z t\u00e9 \u010d\u00e1sti, kter\u00e1 p\u0159esahuje maxim\u00e1ln\u00ed limit.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Spolupracuj\u00edc\u00ed osoba pom\u00e1h\u00e1 \u017eivnostn\u00edkovi p\u0159i jeho samostatn\u00e9 v\u00fdd\u011ble\u010dn\u00e9 \u010dinnosti. Typicky zaji\u0161\u0165uje administrativu, objedn\u00e1v\u00e1 z\u00e1kazn\u00edky, komunikuje s dodavateli. \u017divnostn\u00edk pak m\u016f\u017ee \u010d\u00e1st sv\u00fdch p\u0159\u00edjm\u016f a v\u00fddaj\u016f &#8230;<\/p>\n","protected":false},"author":2,"featured_media":1584,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[12,8],"tags":[50],"class_list":["post-1583","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-prijmu-fyzickych-osob","category-dane","tag-dan-z-prijmu-fyzickych-osob"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/1583","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=1583"}],"version-history":[{"count":11,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/1583\/revisions"}],"predecessor-version":[{"id":18482,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/1583\/revisions\/18482"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/1584"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=1583"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=1583"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=1583"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}