{"id":16059,"date":"2025-01-02T07:45:00","date_gmt":"2025-01-02T06:45:00","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=16059"},"modified":"2025-01-05T20:54:15","modified_gmt":"2025-01-05T19:54:15","slug":"navod-jak-se-prihlasit-do-pausalniho-rezimu","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/mzdy-a-personalistika\/navod-jak-se-prihlasit-do-pausalniho-rezimu\/","title":{"rendered":"N\u00e1vod, jak se p\u0159ihl\u00e1sit do pau\u0161\u00e1ln\u00edho re\u017eimu"},"content":{"rendered":"<h2>Podm\u00ednky pau\u0161\u00e1ln\u00edho re\u017eimu 2025<\/h2>\n<p>Osoby samostatn\u011b v\u00fdd\u011ble\u010dn\u011b \u010dinn\u00e9 (OSV\u010c) si mohou zcela dobrovoln\u011b zvolit tzv. pau\u0161\u00e1ln\u00ed re\u017eim, ve kter\u00e9m se zas\u00edl\u00e1 na p\u0159\u00edslu\u0161n\u00fd finan\u010dn\u00ed \u00fa\u0159ad pouze jedna \u010d\u00e1stka (obsahuj\u00edc\u00ed z\u00e1lohu na da\u0148, soci\u00e1ln\u00ed a zdravotn\u00ed poji\u0161t\u011bn\u00ed). P\u0159i dodr\u017een\u00ed v\u0161ech z\u00e1konn\u00fdch podm\u00ednek tak podnikatel po skon\u010den\u00ed kalend\u00e1\u0159n\u00edho roku nen\u00ed povinen podat ani p\u0159izn\u00e1n\u00ed k\u00a0dani z\u00a0p\u0159\u00edjm\u016f fyzick\u00fdch osob, ani pojistn\u00e9 p\u0159ehledy.<\/p>\n<p>Podm\u00ednky pro vstup \u010di ukon\u010den\u00ed pau\u0161\u00e1ln\u00edho re\u017eimu \u0159e\u0161\u00ed z\u00e1kon \u010d. 586\/1992 Sb., o dan\u00edch z\u00a0p\u0159\u00edjm\u016f (d\u00e1le jen \u201eZDP\u201c). N\u00ed\u017ee stru\u010dn\u011b uv\u00e1d\u00edme z\u00e1kladn\u00ed ustanoven\u00ed t\u00fdkaj\u00edc\u00ed se pau\u0161\u00e1ln\u00edho re\u017eimu a pau\u0161\u00e1ln\u00ed dan\u011b.<\/p>\n<p><strong>\u00a7 2a: poplatn\u00edk v pau\u0161\u00e1ln\u00edm re\u017eimu <\/strong><\/p>\n<ul>\n<li>\u00faprava podm\u00ednek pro vstup do pau\u0161\u00e1ln\u00edho re\u017eimu<\/li>\n<li>podm\u00ednky pro setrv\u00e1v\u00e1n\u00ed v pau\u0161\u00e1ln\u00edm re\u017eimu<\/li>\n<\/ul>\n<p><strong>\u00a7 7a: pau\u0161\u00e1ln\u00ed da\u0148<\/strong><\/p>\n<ul>\n<li>podm\u00ednky, za kter\u00fdch je da\u0148 fyzick\u00e9 osoby pro dan\u00fd rok rovna pau\u0161\u00e1ln\u00ed dani<\/li>\n<li>podm\u00ednky, kter\u00e9 je nutn\u00e9 splnit pro kalend\u00e1\u0159n\u00ed rok<\/li>\n<\/ul>\n<p>\u00a7 23 odst. 8: \u00fapravy p\u0159i p\u0159echodu na pau\u0161\u00e1ln\u00ed da\u0148<\/p>\n<ul>\n<li>p\u0159i p\u0159echodu do pau\u0161\u00e1ln\u00edho re\u017eimu je nutno prov\u00e9st \u00fapravy dan\u011b<\/li>\n<li>p\u0159i p\u0159echodu z\u00a0pau\u0161\u00e1ln\u00edho re\u017eimu se \u00fapravy neprov\u00e1d\u00ed<\/li>\n<\/ul>\n<p>\u00a7 38la a\u017e \u00a7 38lq ZDP: dal\u0161\u00ed podm\u00ednky (pau\u0161\u00e1ln\u00ed ve\u0159ejn\u00e9 pojistn\u00e9, registra\u010dn\u00ed povinnosti, formy ozn\u00e1men\u00ed a lh\u016fty, potvrzen\u00ed, \u017ee se nemus\u00ed pod\u00e1vat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed, splatnosti, p\u0159eplatky a nedoplatky, informa\u010dn\u00ed povinnosti org\u00e1n\u016f atd.).<\/p>\n<h2>Pau\u0161\u00e1ln\u00ed da\u0148 2025<\/h2>\n<p>Pravideln\u00e9 m\u011bs\u00ed\u010dn\u00ed z\u00e1lohy jsou splatn\u00e9 do 20. dne aktu\u00e1ln\u00edho kalend\u00e1\u0159n\u00edho m\u011bs\u00edce (za leden 2025 do 20.1.2025 atd.). S\u00a0\u00fa\u010dinnost\u00ed od 1.1.2023 do\u0161lo k\u00a0nav\u00fd\u0161en\u00ed rozhodn\u00fdch p\u0159\u00edjm\u016f z\u00a0maxim\u00e1ln\u00edho limitu 1 mil. K\u010d na 2 mil. K\u010d a k\u00a0rozd\u011blen\u00ed pau\u0161\u00e1ln\u00edho re\u017eimu na 3 p\u00e1sma. Pr\u00e1v\u011b na z\u00e1klad\u011b zvolen\u00e9ho p\u00e1sma se n\u00e1sledn\u011b plat\u00ed jedna pau\u0161\u00e1ln\u00ed da\u0148. Pro rok 2025 se navy\u0161uje oproti roku 2024 z\u00e1loha jen pro 1. p\u00e1smo, viz tabulka n\u00ed\u017ee.<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td style=\"text-align: center;\" rowspan=\"2\"><strong>Rok<\/strong><\/td>\n<td style=\"text-align: center;\" rowspan=\"2\"><strong>M\u011bs\u00ed\u010dn\u00ed pau\u0161\u00e1ln\u00ed da\u0148<\/strong><\/td>\n<td style=\"text-align: center;\" colspan=\"3\"><strong>Z toho \u010din\u00ed<\/strong><\/td>\n<td style=\"text-align: center;\" rowspan=\"2\"><strong>Za rok<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><strong>zdravotn\u00ed<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>soci\u00e1ln\u00ed<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>da\u0148<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: center;\">1. p\u00e1smo 2025<\/td>\n<td style=\"text-align: center;\">8 716 K\u010d<\/td>\n<td style=\"text-align: center;\">3 143 K\u010d<\/td>\n<td style=\"text-align: center;\">5 473 K\u010d<\/td>\n<td style=\"text-align: center;\">100 K\u010d<\/td>\n<td style=\"text-align: center;\">104 592 K\u010d<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">2. p\u00e1smo 2025<\/td>\n<td style=\"text-align: center;\">16 745 K\u010d<\/td>\n<td style=\"text-align: center;\">3 591 K\u010d<\/td>\n<td style=\"text-align: center;\">8 191 K\u010d<\/td>\n<td style=\"text-align: center;\">4 963 K\u010d<\/td>\n<td style=\"text-align: center;\">200 940 K\u010d<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">3. p\u00e1smo 2025<\/td>\n<td style=\"text-align: center;\">27 139 K\u010d<\/td>\n<td style=\"text-align: center;\">5 292 K\u010d<\/td>\n<td style=\"text-align: center;\">12 527 K\u010d<\/td>\n<td style=\"text-align: center;\">9 320 K\u010d<\/td>\n<td style=\"text-align: center;\">325 668 K\u010d<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\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 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     });\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\/16059\">\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\/16059\">\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>Do kdy se mohou OSV\u010c do pau\u0161\u00e1ln\u00edho re\u017eimu p\u0159ihl\u00e1sit?<\/h2>\n<p>Pro registraci do tohoto re\u017eimu mus\u00ed podnikatel\u00e9 splnit n\u011bkolik podm\u00ednek. Rozd\u00edl bude ve skute\u010dnosti, zda se bude jednat o OSV\u010c, kter\u00e1 ji\u017e podnikala v\u00a0p\u0159edch\u00e1zej\u00edc\u00edm roce (star\u00e1 OSV\u010c), nebo zda se bude jednat o nov\u011b za\u010d\u00ednaj\u00edc\u00edho podnikatele (nov\u00e1 OSV\u010c).<\/p>\n<p><strong>Podm\u00ednky registrace star\u00e9 OSV\u010c (\u00a7 2a odst. 1 ZDP):<\/strong><\/p>\n<ul>\n<li>ve zda\u0148ovac\u00edm obdob\u00ed 2024 nep\u0159es\u00e1hl rozhodn\u00e9 p\u0159\u00edjmy pro zvolen\u00e9 p\u00e1smo pau\u0161\u00e1ln\u00edho re\u017eimu<\/li>\n<li>p\u0159i\u010dem\u017e se do rozhodn\u00fdch p\u0159\u00edjm\u016f nepo\u010d\u00edtaj\u00ed p\u0159\u00edjmy od dan\u011b osvobozen\u00e9, p\u0159\u00edjmy, kter\u00e9 nejsou p\u0159edm\u011btem dan\u011b nebo p\u0159\u00edjmy zdan\u011bn\u00e9 sr\u00e1\u017ekov\u00e1 dan\u00ed a p\u0159\u00edjmy z pod\u00edlu spole\u010dn\u00edka ve\u0159ejn\u00e9 obchodn\u00ed spole\u010dnosti a komplement\u00e1\u0159e komanditn\u00ed spole\u010dnosti na zisku<\/li>\n<li>k 1. 1. 2025 je osobou samostatn\u011b v\u00fdd\u011ble\u010dn\u011b \u010dinnou podle z\u00e1kona upravuj\u00edc\u00edho d\u016fchodov\u00e9 poji\u0161t\u011bn\u00ed, na kterou se vztahuj\u00ed pr\u00e1vn\u00ed p\u0159edpisy upravuj\u00edc\u00ed d\u016fchodov\u00e9 poji\u0161t\u011bn\u00ed,<\/li>\n<li>k 1. 1. 2025 je osobou samostatn\u011b v\u00fdd\u011ble\u010dn\u011b \u010dinnou podle z\u00e1kona upravuj\u00edc\u00edho ve\u0159ejn\u00e9 zdravotn\u00ed poji\u0161t\u011bn\u00ed, na kterou se vztahuj\u00ed pr\u00e1vn\u00ed p\u0159edpisy upravuj\u00edc\u00ed ve\u0159ejn\u00e9 zdravotn\u00ed poji\u0161t\u011bn\u00ed a kter\u00e1 nen\u00ed vy\u0148ata z povinnosti platit pojistn\u00e9 na ve\u0159ejn\u00e9 zdravotn\u00ed poji\u0161t\u011bn\u00ed z d\u016fvodu dlouhodob\u00e9ho pobytu v cizin\u011b,<\/li>\n<li>nen\u00ed pl\u00e1tcem DPH (m\u016f\u017ee b\u00fdt identifikovanou osobou)<\/li>\n<li>nen\u00ed spole\u010dn\u00edkem v.o.s. a nen\u00ed komplement\u00e1\u0159em k.s.<\/li>\n<li>nen\u00ed dlu\u017en\u00edkem, v\u016f\u010di n\u011bmu\u017e bylo zah\u00e1jeno insolven\u010dn\u00ed \u0159\u00edzen\u00ed<\/li>\n<li>nevykon\u00e1v\u00e1 \u010dinnost, ze kter\u00e9 plynou p\u0159\u00edjmy ze z\u00e1visl\u00e9 \u010dinnosti, s v\u00fdjimkou p\u0159\u00edjm\u016f, z nich\u017e je da\u0148 vyb\u00edr\u00e1na sr\u00e1\u017ekou podle zvl\u00e1\u0161tn\u00ed sazby dan\u011b (nap\u0159. DPP a DP\u010c do limitu)<\/li>\n<li>v\u010das pod\u00e1 spr\u00e1vci dan\u011b na F\u00da \u201eOzn\u00e1men\u00ed o vstupu do pau\u0161\u00e1ln\u00edho re\u017eimu\u201c, ve kter\u00e9m si zvol\u00ed p\u00e1smo pau\u0161\u00e1ln\u00edho re\u017eimu, pro rok 2025 tedy <strong>do 10.1.2025.<\/strong><\/li>\n<\/ul>\n<p><strong>Podm\u00ednky registrace nov\u00e9 OSV\u010c (\u00a7 2a odst. 2 ZDP):<\/strong><\/p>\n<p>Podnikatel\u00e9, kte\u0159\u00ed budou nov\u011b zahajovat podnikatelskou \u010dinnost (v dan\u00e9m kalend\u00e1\u0159n\u00edm roce je\u0161t\u011b nepodnikali) se mohou do tohoto re\u017eimu p\u0159ihl\u00e1sit nejpozd\u011bji v\u00a0den, <strong>kdy zah\u00e1jily OSV\u010c<\/strong>. Poplatn\u00edkem v\u00a0pau\u0161\u00e1ln\u00edm re\u017eimu se m\u016f\u017ee st\u00e1t poplatn\u00edk, kter\u00fd ke dni zah\u00e1jen\u00ed \u010dinnosti spl\u0148uje stejn\u00e9 podm\u00ednky jako v\u00fd\u0161e uveden\u00e9 \u201estar\u00e9\u201c OSV\u010c, p\u0159i\u010dem\u017e v\u00fd\u0161e uveden\u00e9 podm\u00ednky mus\u00ed b\u00fdt spln\u011bny nam\u00edsto k prvn\u00edmu dni rozhodn\u00e9ho zda\u0148ovac\u00edho obdob\u00ed ke dni zah\u00e1jen\u00ed t\u00e9to \u010dinnosti, a:<\/p>\n<ul>\n<li>nem\u011bl v\u00a0dan\u00e9m roce p\u0159\u00edjmy dle \u00a7 7 ZDP (p\u0159\u00edjmy podnik\u00e1n\u00ed)<\/li>\n<li>m\u011bl v\u00a0dan\u00e9m roce (nebo \u010d\u00e1sti roku) pouze p\u0159\u00edjmy osvobozen\u00e9 nebo kter\u00e9 nejsou p\u0159edm\u011btem dan\u011b nebo ze kter\u00fdch je vyb\u00edr\u00e1na sr\u00e1\u017ekov\u00e1 da\u0148 a ze zda\u0148ovan\u00fdch p\u0159\u00edjm\u016f m\u011bl jen p\u0159\u00edjmy podle \u00a7 8 ZDP, \u00a7 9 ZDP a \u00a7 10 ZDP v \u00fahrnu do 50 000 K\u010d.<\/li>\n<\/ul>\n<div class=\"info-box\"><span class=\"fa fa-info\" aria-hidden=\"true\">\u00a0<\/span>Pozor: ve\u0161ker\u00e1 v\u00fd\u0161e uveden\u00e1 ozn\u00e1men\u00ed podan\u00e1 po lh\u016ft\u011b budou ne\u00fa\u010dinn\u00e1, lh\u016ftu nelze navr\u00e1tit v p\u0159edchoz\u00ed stav, poplatn\u00edk by tak mohl \u017e\u00e1dat o vstup do tohoto re\u017eimu a\u017e na p\u0159\u00ed\u0161t\u00ed rok do 10.1.2026.<\/p>\n<\/div>\n<p><strong>Obnoven\u00ed \u010dinnosti OSV\u010c v pau\u0161\u00e1ln\u00edm re\u017eimu (\u00a7 2a odst. 3 ZDP):<\/strong><\/p>\n<p>Obnovuje-li OSV\u010c \u010dinnost po p\u0159eru\u0161en\u00ed podnik\u00e1n\u00ed ve stejn\u00e9m kalend\u00e1\u0159n\u00edm roce, mus\u00ed tak\u00e9 v\u010das podat Ozn\u00e1men\u00ed, a to nejpozd\u011bji do dne <strong>obnoven\u00ed t\u00e9to \u010dinnosti <\/strong>(\u00a7 2a odst. 3 ZDP). Poplatn\u00edk je sice povinen toto ozn\u00e1mit spr\u00e1vci dan\u011b, aby F\u00da v\u011bd\u011bl, \u017ee m\u00e1 poplatn\u00edk znovu za\u010d\u00edt platit pau\u0161\u00e1ln\u00ed z\u00e1lohy, ov\u0161em absence tohoto ozn\u00e1men\u00ed neznamen\u00e1, \u017ee poplatn\u00edk znovu do pau\u0161\u00e1ln\u00edho re\u017eimu nevstupuje. Poplatn\u00edk je ve stejn\u00e9m p\u00e1smu pau\u0161\u00e1ln\u00edho re\u017eimu, jako byl v p\u0159edch\u00e1zej\u00edc\u00ed \u010d\u00e1sti zda\u0148ovac\u00edho obdob\u00ed.<\/p>\n<div class=\"info-box\"><span class=\"fa fa-info\" aria-hidden=\"true\">\u00a0<\/span>Pozor: ve\u0161ker\u00e1 v\u00fd\u0161e uveden\u00e1 ozn\u00e1men\u00ed podan\u00e1 po lh\u016ft\u011b budou ne\u00fa\u010dinn\u00e1, lh\u016ftu nelze navr\u00e1tit v p\u0159edchoz\u00ed stav, poplatn\u00edk by tak mohl \u017e\u00e1dat o vstup do tohoto re\u017eimu a\u017e na p\u0159\u00ed\u0161t\u00ed rok do 10.1.2026.<\/p>\n<\/div>\n<h2>Jak se mohou OSV\u010c do pau\u0161\u00e1ln\u00edho re\u017eimu p\u0159ihl\u00e1sit?<\/h2>\n<p>Ozn\u00e1men\u00ed se provede m\u00edstn\u011b p\u0159\u00edslu\u0161n\u00e9mu spr\u00e1vci dan\u011b (finan\u010dn\u00edmu \u00fa\u0159adu) na <strong>povinn\u00e9m<\/strong> tiskopisu vydan\u00e9m Ministerstvem financ\u00ed. M\u00e1-li \u017eivnostn\u00edk zp\u0159\u00edstupn\u011bnou datovou schr\u00e1nku, mus\u00ed ozn\u00e1men\u00ed ze z\u00e1kona doru\u010dit v\u00fdhradn\u011b elektronicky. Elektronick\u00e9 pod\u00e1n\u00ed lze u\u010dinit datovou schr\u00e1nkou \u010di prost\u0159ednictv\u00edm interaktivn\u00edho formul\u00e1\u0159e v port\u00e1lu MOJE dan\u011b.<\/p>\n<p>Nov\u011b za\u010d\u00ednaj\u00edc\u00ed OSV\u010c maj\u00ed mo\u017enost podat uveden\u00e9 ozn\u00e1men\u00ed pro F\u00da skrze \u017eivnostensk\u00fd \u00fa\u0159ad spole\u010dn\u011b s ohl\u00e1\u0161en\u00edm \u017eivnosti nebo \u017e\u00e1dost\u00ed o koncesi. Vstup do pau\u0161\u00e1ln\u00edho re\u017eimu mus\u00ed rovn\u011b\u017e hl\u00e1sit i na spr\u00e1v\u011b soci\u00e1ln\u00edho zabezpe\u010den\u00ed a na zdravotn\u00ed poji\u0161\u0165ovnu (viz \u00a7 38ld ZDP: spole\u010dn\u00e9 ozn\u00e1men\u00ed). Od roku 2024 nem\u00e1 nov\u011b podnikaj\u00edc\u00ed OSV\u010c p\u0159ed vstupem do pau\u0161\u00e1ln\u00edho re\u017eimu povinnost registrovat se k dani z p\u0159\u00edjm\u016f fyzick\u00fdch osob u spr\u00e1vce dan\u011b.<\/p>\n<p>Spr\u00e1vce dan\u011b na finan\u010dn\u00edm \u00fa\u0159adu do 5 pracovn\u00edch dn\u016f ode dne p\u0159ijet\u00ed ozn\u00e1men\u00ed o zah\u00e1jen\u00ed \u010dinnosti v\u00a0pau\u0161\u00e1ln\u00edm re\u017eimu p\u0159ed\u00e1 elektronicky tyto informace na p\u0159\u00edslu\u0161nou spr\u00e1vu soci\u00e1ln\u00edho zabezpe\u010den\u00ed, na zdravotn\u00ed poji\u0161\u0165ovnu a ode\u0161le tak\u00e9 \u00fadaje pro p\u0159\u00edpadnou dobrovolnou p\u0159ihl\u00e1\u0161ku k nemocensk\u00e9mu poji\u0161t\u011bn\u00ed (pro p\u0159\u00edpad nemoci OSV\u010c).<\/p>\n<p><strong>Ozn\u00e1men\u00ed o vstupu do pau\u0161\u00e1ln\u00edho re\u017eimu od zda\u0148ovac\u00edho obdob\u00ed (kalend\u00e1\u0159n\u00edho roku)<\/strong><\/p>\n<p>Tiskopis MF 25 5255 &#8211; vzor \u010d. 2<\/p>\n<p>Jedn\u00e1 se o <strong>povinn\u00fd tiskopis<\/strong> (Vyhl\u00e1\u0161ka \u010d. 525\/2020 Sb., o formul\u00e1\u0159ov\u00fdch pod\u00e1n\u00edch pro dan\u011b z\u00a0p\u0159\u00edjm\u016f).<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-16061\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/12\/5255_2_page-0001.jpg\" alt=\"\" width=\"1920\" height=\"1357\" srcset=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/12\/5255_2_page-0001.jpg 1920w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/12\/5255_2_page-0001-300x212.jpg 300w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/12\/5255_2_page-0001-1024x724.jpg 1024w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/12\/5255_2_page-0001-150x106.jpg 150w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/12\/5255_2_page-0001-768x543.jpg 768w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/12\/5255_2_page-0001-1536x1086.jpg 1536w\" sizes=\"auto, (max-width: 1920px) 100vw, 1920px\" \/><\/p>\n<p>Ke sta\u017een\u00ed <a href=\"https:\/\/financnisprava.gov.cz\/assets\/tiskopisy\/5255_2.pdf?202412071520\" target=\"_blank\" rel=\"noopener\">zde<\/a>.<\/p>\n<h2>Jak\u00fdm zp\u016fsobem lze od roku 2025 zm\u011bnit zvolen\u00e9 p\u00e1smo?<\/h2>\n<p>Pokud poplatn\u00edk p\u0159edpokl\u00e1d\u00e1, \u017ee v\u00a0p\u0159\u00ed\u0161t\u00edm zda\u0148ovac\u00edm obdob\u00ed budou jeho rozhodn\u00e9 p\u0159\u00edjmy pro zvolen\u00e9 p\u00e1smo pau\u0161\u00e1ln\u00edho re\u017eimu ni\u017e\u0161\u00ed, nebo vy\u0161\u0161\u00ed, pak m\u016f\u017ee pro nast\u00e1vaj\u00edc\u00ed kalend\u00e1\u0159n\u00ed rok p\u0159ej\u00edt do jin\u00e9ho p\u00e1sma pau\u0161\u00e1ln\u00edho re\u017eimu a platit tak v\u00a0n\u00e1sleduj\u00edc\u00edm roce ni\u017e\u0161\u00ed \u010di vy\u0161\u0161\u00ed z\u00e1lohy na pau\u0161\u00e1ln\u00ed da\u0148. Tabulka zn\u00e1zor\u0148uje mo\u017enost v\u00fdb\u011bru p\u00e1sma pau\u0161\u00e1ln\u00edho re\u017eimu.<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td colspan=\"3\">\n<p style=\"text-align: center;\"><strong>Rozhodn\u00e9 p\u0159\u00edjmy za kalend\u00e1\u0159n\u00ed rok<\/strong><\/p>\n<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: center;\" rowspan=\"3\">I. p\u00e1smo<\/td>\n<td style=\"text-align: center;\">1 000 000 K\u010d<\/td>\n<td style=\"text-align: center;\">bez rozli\u0161en\u00ed druhu p\u0159\u00edjm\u016f (dle uplatn\u011bn\u00ed % v\u00fddaj\u016f pau\u0161\u00e1ln\u00ed \u010d\u00e1stkou z p\u0159\u00edjm\u016f)<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">1 500 000 K\u010d<\/td>\n<td style=\"text-align: center;\">z toho alespo\u0148 75 % tvo\u0159\u00ed p\u0159\u00edjmy s pau\u0161\u00e1lem 80 % nebo 60 %<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">2 000 000 K\u010d<\/td>\n<td style=\"text-align: center;\">z toho alespo\u0148 75 % tvo\u0159\u00ed p\u0159\u00edjmy s pau\u0161\u00e1lem 80 %<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\" rowspan=\"2\">II. p\u00e1smo<\/td>\n<td style=\"text-align: center;\">1 500 000 K\u010d<\/td>\n<td style=\"text-align: center;\">bez rozli\u0161en\u00ed druhu p\u0159\u00edjm\u016f (dle uplatn\u011bn\u00ed % v\u00fddaj\u016f pau\u0161\u00e1ln\u00ed \u010d\u00e1stkou z p\u0159\u00edjm\u016f)<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">2 000 000 K\u010d<\/td>\n<td style=\"text-align: center;\">z toho alespo\u0148 75 % tvo\u0159\u00ed p\u0159\u00edjmy s pau\u0161\u00e1lem 80 % nebo 60 %<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">III. p\u00e1smo<\/td>\n<td style=\"text-align: center;\">2 000 000 K\u010d<\/td>\n<td style=\"text-align: center;\">bez rozli\u0161en\u00ed druhu p\u0159\u00edjm\u016f (dle uplatn\u011bn\u00ed % v\u00fddaj\u016f pau\u0161\u00e1ln\u00ed \u010d\u00e1stkou z p\u0159\u00edjm\u016f)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table class=\"table table-zebra\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\" rowspan=\"3\">Pau\u0161\u00e1ln\u00ed v\u00fddaje OSV\u010c<br \/>\n% z p\u0159\u00edjm\u016f<\/td>\n<td style=\"text-align: center;\">80 %<\/td>\n<td style=\"text-align: center;\">\u017eivnosti \u0159emesln\u00e9, zem\u011bd\u011blsk\u00e1 v\u00fdroba, vodn\u00ed nebo lesn\u00ed hospoda\u0159en\u00ed<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">60 %<\/td>\n<td style=\"text-align: center;\">p\u0159\u00edjmy z ostatn\u00edch \u017eivnost\u00ed na z\u00e1klad\u011b \u017eivnostensk\u00e9ho z\u00e1kona (\u017eivnostensk\u00fd list)<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">40 %<\/td>\n<td style=\"text-align: center;\">p\u0159\u00edjmy z ostatn\u00edch \u010dinnost\u00ed (podnik\u00e1n\u00ed na z\u00e1klad\u011b jin\u00e9ho p\u0159edpisu, bez \u017eivnostensk\u00e9ho listu)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>V\u00a0souladu s <strong>\u00a7 38lda ZDP<\/strong> lze ozn\u00e1men\u00ed <strong>o zm\u011bn\u011b zvolen\u00e9ho p\u00e1sma<\/strong> pau\u0161\u00e1ln\u00edho re\u017eimu podat na F\u00da nejpozd\u011bji <strong>do 10.1.2025.<\/strong> Ozn\u00e1men\u00ed po lh\u016ft\u011b je ne\u00fa\u010dinn\u00e9, tuto lh\u016ftu nelze navr\u00e1tit v p\u0159ede\u0161l\u00fd stav.<\/p>\n<p><strong><em>P\u0159\u00edklad: p\u0159echod do ni\u017e\u0161\u00edho p\u00e1sma<\/em><\/strong><\/p>\n<p><strong><em>Pan Petr byl v roce 2024 jako OSV\u010c registrov\u00e1n ve 2. p\u00e1smu pro placen\u00ed pau\u0161\u00e1ln\u00ed dan\u011b. Od roku 2025 p\u0159edpokl\u00e1d\u00e1 ni\u017e\u0161\u00ed p\u0159\u00edjmy, kter\u00e9 by spl\u0148ovaly podm\u00ednky pro p\u0159echod do 1. p\u00e1sma. <\/em><\/strong><\/p>\n<p><em>Pan Petr <u>m\u016f\u017ee<\/u> do 10.1.2025 ozn\u00e1mit na F\u00da zm\u011bnu p\u00e1sma pro rok 2025. Spln\u00ed-li v\u0161echny z\u00e1konn\u00e9 podm\u00ednky pro p\u0159estup do 1. p\u00e1sma, bude od roku 2025 poplatn\u00edkem v\u00a01. p\u00e1smu pau\u0161\u00e1ln\u00edho re\u017eimu. Ji\u017e od ledna 2025 za\u010dne platit sn\u00ed\u017een\u00e9 z\u00e1lohy pro 1. p\u00e1smo ve v\u00fd\u0161i 8 716 K\u010d. <\/em><\/p>\n<p><strong><em>P\u0159\u00edklad: <\/em><\/strong><\/p>\n<p><strong><em>Advok\u00e1t Pavel byl v roce 2024 jako OSV\u010c registrov\u00e1n v 1. p\u00e1smu pau\u0161\u00e1ln\u00edho re\u017eimu. Od roku 2025 p\u0159edpokl\u00e1d\u00e1 vy\u0161\u0161\u00ed p\u0159\u00edjmy, kter\u00e9 by spl\u0148ovaly podm\u00ednky pro 3. p\u00e1smo. <\/em><\/strong><\/p>\n<p><em>Pan Pavel <u>mus\u00ed<\/u> nejpozd\u011bji do 10.1.2025 ozn\u00e1mit na F\u00da zm\u011bnu p\u00e1sma pro rok 2025. Od ledna 2025 za\u010dne platit z\u00e1lohy pro 3. p\u00e1smo ve v\u00fd\u0161i 27\u00a0139 K\u010d. <\/em><\/p>\n<p>Pro Ozn\u00e1men\u00ed lze vyu\u017e\u00edt <strong>nepovinn\u00fd<\/strong> formul\u00e1\u0159 MFin 5260 &#8211; vzor \u010d. 1.<\/p>\n<p>Ke sta\u017een\u00ed <a href=\"https:\/\/financnisprava.gov.cz\/assets\/tiskopisy\/5260_1.pdf?202412071520\" target=\"_blank\" rel=\"noopener\">zde<\/a>.<\/p>\n\n    <div class=\"promoboxs3\">\n      <div class=\"promoboxs3__content\">\n        <div class=\"promoboxs3__content-label\">\n          Tip redakce\n        <\/div>\n        <div class=\"promoboxs3__content-heading\">\n          Vyzkou\u0161ejte si zdarma \u00fa\u010detn\u00ed program Money&nbsp;S3\n        <\/div>\n        <div class=\"promoboxs3__content-text\">\n          S&nbsp;n\u00edm m\u016f\u017eete snadno <strong>v\u00e9st \u00fa\u010detnictv\u00ed, da\u0148ovou evidenci, vystavovat faktury a&nbsp;evidovat sklad<\/strong> pro kamenn\u00fd i&nbsp;online prodej.\n        <\/div>\n        <div class=\"promoboxs3__content-cta\">\n          <a href=\"\/cenik-s3\/vyzkouset-money-s3-start\/\" class=\"c-btn--large\">St\u00e1hnout zku\u0161ebn\u00ed verzi<\/a>\n        <\/div>\n      <\/div>\n      <div class=\"promoboxs3__illustration\">\n        <img decoding=\"async\" src=\"\/wp-content\/themes\/money-blog\/inc\/assets\/img\/promobox-s3.png\" alt=\"Money S3\">\n      <\/div>\n\t\t<\/div>\n  \n<h2>Jak postupovat p\u0159i p\u0159ekro\u010den\u00ed rozhodn\u00fdch p\u0159\u00edjm\u016f zvolen\u00e9ho p\u00e1sma?<\/h2>\n<p>Pokud poplatn\u00edk p\u0159ekro\u010dil rozhodn\u00e9 p\u0159\u00edjmy pro sv\u00e9 zvolen\u00e9 p\u00e1smo pau\u0161\u00e1ln\u00edho re\u017eimu, ale st\u00e1le spl\u0148uje podm\u00ednku, \u017ee jeho celoro\u010dn\u00ed p\u0159\u00edjmy (mimo p\u0159\u00edjmy osvobozen\u00e9 a p\u0159\u00edjmy, kter\u00e9 nejsou p\u0159edm\u011btem dan\u011b a mimo p\u0159\u00edjmy dle \u00a7 8 a\u017e \u00a7 10 nep\u0159esahuj\u00edc\u00ed 50\u00a0000 K\u010d) nep\u0159es\u00e1hly 2 mil. K\u010d, pod\u00e1 sv\u00e9mu spr\u00e1vci dan\u011b ozn\u00e1men\u00ed o jin\u00e9 v\u00fd\u0161i pau\u0161\u00e1ln\u00ed dan\u011b.<\/p>\n<p>V\u00a0souladu s <strong>\u00a7 38ldb ZDP<\/strong> lze ozn\u00e1men\u00ed <strong>o jin\u00e9 v\u00fd\u0161i pau\u0161\u00e1ln\u00ed dan\u011b<\/strong> podat na F\u00da nejpozd\u011bji do 10.1.2025. Ozn\u00e1men\u00ed po lh\u016ft\u011b je ne\u00fa\u010dinn\u00e9, tuto lh\u016ftu nelze navr\u00e1tit v p\u0159ede\u0161l\u00fd stav.<\/p>\n<p><strong><em>P\u0159\u00edklad: <\/em><\/strong><\/p>\n<p><strong><em>Advok\u00e1t Pavel byl v roce 2024 jako OSV\u010c registrov\u00e1n v 1. p\u00e1smu pau\u0161\u00e1ln\u00edho re\u017eimu. Po skon\u010den\u00ed roku zjistil, \u017ee jeho skute\u010dn\u00e9 p\u0159\u00edjmy odpov\u00eddaj\u00ed 2. p\u00e1smu. <\/em><\/strong><\/p>\n<p><em>V p\u0159\u00edpad\u011b <u>p\u0159ekro\u010den\u00ed<\/u> rozhodn\u00fdch p\u0159\u00edjm\u016f m\u00e1 poplatn\u00edk mo\u017enost podat do 10.1.2025 ozn\u00e1men\u00ed o jin\u00e9 v\u00fd\u0161i pau\u0161\u00e1ln\u00ed dan\u011b. P\u0159i spln\u011bn\u00ed v\u0161ech ostatn\u00edch z\u00e1konn\u00fdch podm\u00ednek bude jeho da\u0148 rovna pau\u0161\u00e1ln\u00ed dani a pau\u0161\u00e1ln\u00ed re\u017eim mu <strong>nebude<\/strong> <strong>ukon\u010den<\/strong> (to ale neplat\u00ed v p\u0159\u00edpad\u011b, \u017ee rozhodn\u00e9 p\u0159\u00edjmy p\u0159ekro\u010d\u00ed \u010d\u00e1stku 2 000 000 K\u010d). Pokud do 10. 1. 2025 pod\u00e1 ozn\u00e1men\u00ed o jin\u00e9 v\u00fd\u0161i pau\u0161\u00e1ln\u00ed dan\u011b, a za p\u0159edpokladu, \u017ee jste spln\u00ed tak\u00e9 ostatn\u00ed z\u00e1konem stanoven\u00e9 podm\u00ednky pro vym\u011b\u0159en\u00ed pau\u0161\u00e1ln\u00ed dan\u011b, bude jeho da\u0148 rovna pau\u0161\u00e1ln\u00ed dani ve v\u00fd\u0161i 2. p\u00e1sma. Nedoplatek na pau\u0161\u00e1ln\u00ed dani, ale tak\u00e9 na ve\u0159ejn\u00fdch pojistn\u00fdch mus\u00ed poplatn\u00edk uhradit nejpozd\u011bji do data 2. 4. 2025 (tj. do lh\u016fty pro pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed za rok 2024).<\/em><\/p>\n<p>Pro Ozn\u00e1men\u00ed lze vyu\u017e\u00edt <strong>nepovinn\u00fd<\/strong> formul\u00e1\u0159 MFin 5260 &#8211; vzor \u010d. 1.<\/p>\n<p>Ke sta\u017een\u00ed <a href=\"https:\/\/financnisprava.gov.cz\/assets\/tiskopisy\/5260_1.pdf?202412071520\" target=\"_blank\" rel=\"noopener\">zde<\/a>.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-16062\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/12\/5260_1_pages-to-jpg-0001.jpg\" alt=\"\" width=\"1920\" height=\"1357\" srcset=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/12\/5260_1_pages-to-jpg-0001.jpg 1920w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/12\/5260_1_pages-to-jpg-0001-300x212.jpg 300w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/12\/5260_1_pages-to-jpg-0001-1024x724.jpg 1024w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/12\/5260_1_pages-to-jpg-0001-150x106.jpg 150w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/12\/5260_1_pages-to-jpg-0001-768x543.jpg 768w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/12\/5260_1_pages-to-jpg-0001-1536x1086.jpg 1536w\" sizes=\"auto, (max-width: 1920px) 100vw, 1920px\" \/><\/p>\n<div class=\"info-box\"><span class=\"fa fa-info\" aria-hidden=\"true\">\u00a0<\/span>V syst\u00e9mu <a href=\"https:\/\/money.cz\/cenik-s3\/vyzkouset-money-s3\/\">Money S3<\/a> tak\u00e9 lehce vypln\u00edte da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed. Cel\u00fd proces zvl\u00e1dnete za p\u00e1r minut \u2013\u2060\u2060\u2060\u2060\u2060\u2060 program v\u00e1s navede a vypln\u00ed \u010d\u00e1st \u00fadaj\u016f za v\u00e1s. P\u0159\u00edmo z Money S3 tak\u00e9 po\u0161lete da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed na finan\u010dn\u00ed \u00fa\u0159ad.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Podm\u00ednky pau\u0161\u00e1ln\u00edho re\u017eimu 2025 Osoby samostatn\u011b v\u00fdd\u011ble\u010dn\u011b \u010dinn\u00e9 (OSV\u010c) si mohou zcela dobrovoln\u011b zvolit tzv. pau\u0161\u00e1ln\u00ed re\u017eim, ve kter\u00e9m se zas\u00edl\u00e1 na p\u0159\u00edslu\u0161n\u00fd finan\u010dn\u00ed \u00fa\u0159ad &#8230;<\/p>\n","protected":false},"author":10,"featured_media":16060,"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":[50,52,86,297],"class_list":["post-16059","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-mzdy-a-personalistika","tag-dan-z-prijmu-fyzickych-osob","tag-osoba-samostatne-vydelecne-cinna-osvc","tag-socialni-pojisteni","tag-zdravotni-pojisteni"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/16059","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=16059"}],"version-history":[{"count":3,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/16059\/revisions"}],"predecessor-version":[{"id":16067,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/16059\/revisions\/16067"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/16060"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=16059"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=16059"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=16059"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}