{"id":1800,"date":"2020-06-15T20:00:00","date_gmt":"2020-06-15T20:00:00","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/co-je-to-mzdove-ucetnictvi\/"},"modified":"2023-03-14T14:02:21","modified_gmt":"2023-03-14T13:02:21","slug":"co-je-to-mzdove-ucetnictvi","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/mzdy-a-personalistika\/co-je-to-mzdove-ucetnictvi\/","title":{"rendered":"Co je to mzdov\u00e9 \u00fa\u010detnictv\u00ed a jak\u00e9 povinnosti m\u00e1 mzdov\u00e1 \u00fa\u010detn\u00ed?"},"content":{"rendered":"<div class=\"obsah_clanku\">\n<h2 class=\"obsah\">Obsah<\/h2>\n<ul id=\"tocList\">\n<li><a class=\"slideto\" href=\"#0\">Co zpracov\u00e1v\u00e1 mzdov\u00e9 \u00fa\u010detnictv\u00ed<\/a><\/li>\n<li><a class=\"slideto\" href=\"#1\">Kde se prot\u00edn\u00e1 mzdov\u00e1 a person\u00e1ln\u00ed agenda<\/a><\/li>\n<li><a class=\"slideto\" href=\"#2\">Povinnosti ke st\u00e1tn\u00edm instituc\u00edm<\/a><\/li>\n<li><a class=\"slideto\" href=\"#3\">Povinnosti mzdov\u00e9 \u00fa\u010detn\u00ed na konci roku<\/a><\/li>\n<\/ul>\n<\/div>\n<p>Pod mzdov\u00fdm \u00fa\u010detnictv\u00edm, si v\u011bt\u0161ina lid\u00ed p\u0159edstav\u00ed zpracov\u00e1n\u00ed mezd, role mzdov\u00fdch \u00fa\u010detn\u00edch ve firm\u00e1ch m\u00e1 ale mnohem \u0161ir\u0161\u00ed z\u00e1b\u011br. Povinnost zpracov\u00e1vat mzdovou agendu vznik\u00e1 <strong>s p\u0159ijet\u00edm prvn\u00edho zam\u011bstnance do firmy<\/strong>. Ten uzav\u0159e se zam\u011bstnavatelem:<\/p>\n<ul>\n<li>pracovn\u00ed smlouvu,<\/li>\n<li>dohodu o pracovn\u00ed \u010dinnosti (DP\u010c),<\/li>\n<li>dohodu o proveden\u00ed pr\u00e1ce (DPP)<\/li>\n<li>nebo smlouvu o v\u00fdkonu funkce jednatele.<\/li>\n<\/ul>\n<p>Jako majitel men\u0161\u00ed firmy m\u016f\u017eete mzdovou a person\u00e1ln\u00ed agendu \u0159e\u0161it extern\u011b. V\u011bt\u0161\u00ed firmy nad 200 zam\u011bstnanc\u016f pak v\u011bt\u0161inou zam\u011bstn\u00e1vaj\u00ed vlastn\u00ed mzdovou \u00fa\u010detn\u00ed.<\/p>\n<h2>Co zpracov\u00e1v\u00e1 mzdov\u00e9 \u00fa\u010detnictv\u00ed<\/h2>\n<p>Ka\u017ed\u00e9mu zam\u011bstnanci za pr\u00e1ci p\u0159\u00edslu\u0161\u00ed mzda, kterou zpracov\u00e1v\u00e1 mzdov\u00e1 \u00fa\u010detn\u00ed. Jde o mzdu, kter\u00e1 odpov\u00edd\u00e1 n\u00e1ro\u010dnosti, odbornosti a mno\u017estv\u00ed odpov\u011bdnosti p\u0159i vykon\u00e1v\u00e1n\u00ed pr\u00e1ce. Z\u00e1rove\u0148 plat\u00ed, \u017ee jde o pen\u011b\u017en\u00ed nebo natur\u00e1ln\u00ed <strong>ohodnocen\u00ed zam\u011bstnanc\u016f v soukrom\u00e9m sektoru<\/strong>, kter\u00e9 se vypl\u00e1c\u00ed zp\u011btn\u011b za p\u0159edchoz\u00ed m\u011bs\u00edc.<\/p>\n<p>TIP: P\u0159e\u010dt\u011bte si, jak na <a href=\"https:\/\/money.cz\/novinky-a-tipy\/mzdy-a-personalistika\/jak-na-snadne-zpracovani-mezd-v-ucetnim-programu-money-s3\/\">snadn\u00e9 zpracov\u00e1n\u00ed mezd<\/a>.<\/p>\n<p>Mzdy podl\u00e9haj\u00ed z\u00e1kon\u016fm a p\u0159edpis\u016fm, kter\u00e9 je t\u0159eba u jejich zpracov\u00e1n\u00ed zohlednit. T\u00fdkaj\u00ed se:<\/p>\n<ul>\n<li>povinn\u00fdch odvod\u016f <strong>soci\u00e1ln\u00edho a zdravotn\u00edho poji\u0161t\u011bn\u00ed<\/strong>,<\/li>\n<li>zapo\u010d\u00edt\u00e1v\u00e1n\u00ed z\u00e1loh a sr\u00e1\u017eek ze mzdy,<\/li>\n<li>mno\u017estv\u00ed odpracovan\u00e9 doby,<\/li>\n<li>povinnost\u00ed k d\u016fchodov\u00e9mu poji\u0161t\u011bn\u00ed,<\/li>\n<li><strong>n\u00e1hrad mzdy p\u0159i pracovn\u00ed neschopnosti<\/strong>,<\/li>\n<li>vypl\u00e1cen\u00ed soci\u00e1ln\u00edch d\u00e1vek,<\/li>\n<li>odm\u011bn, p\u0159\u00edplatk\u016f, pr\u00e9mi\u00ed, odstupn\u00e9ho,<\/li>\n<li><a href=\"https:\/\/money.cz\/vlastnosti\/kniha-jizd-a-cestovni-nahrady-s3\/\">cestovn\u00edch n\u00e1hrad<\/a>,<\/li>\n<li>druhu a struktury mzdy<\/li>\n<li>a druhu pracovn\u00edho pom\u011bru.<\/li>\n<\/ul>\n<p>Mzda se rozd\u011bluje na dv\u011b z\u00e1kladn\u00ed slo\u017eky, <strong>pevnou slo\u017eku<\/strong> (pau\u0161\u00e1ln\u00ed velikost mzdy) a <strong>pohyblivou slo\u017eku<\/strong> (p\u0159\u00edplatky, pr\u00e9mie, odm\u011bny). Zam\u011bstnavatel\u00e9 \u010dasto pou\u017e\u00edvaj\u00ed pohyblivou slo\u017eku a dal\u0161\u00ed mzdov\u00e9 formy k motivaci zam\u011bstnance k lep\u0161\u00edm v\u00fdkon\u016fm. Z\u00e1kladn\u00ed <strong>druhy (tzv. formy) mezd<\/strong> jsou:<\/p>\n<ul>\n<li><strong>\u010casov\u00e1 <\/strong>\u2013 z\u00e1vis\u00ed na mno\u017estv\u00ed odpracovan\u00e9ho \u010dasu. Je nejpou\u017e\u00edvan\u011bj\u0161\u00edm druhem mzdy a pou\u017e\u00edv\u00e1 se ve firm\u00e1ch, kter\u00e9 se nemohou op\u0159\u00edt o jin\u00e9 hledisko, ne\u017e \u010das vykonan\u00e9 pr\u00e1ce. \u010casovou mzdu dost\u00e1v\u00e1 nap\u0159\u00edklad vr\u00e1tn\u00fd.<\/li>\n<li><strong>\u00dakolov\u00e1 <\/strong>\u2013 z\u00e1vis\u00ed na po\u010dtu v\u00fdrobk\u016f, nebo \u00fakon\u016f. Pou\u017e\u00edv\u00e1 se typicky ve v\u00fdrobn\u00edch z\u00e1vodech a jen tam, kde m\u016f\u017ee zam\u011bstnanec ovlivnit kvalitu a mno\u017estv\u00ed v\u00fdrobk\u016f a t\u00edm i v\u00fd\u0161i sv\u00e9 mzdy.<\/li>\n<li><strong>Pod\u00edlov\u00e1 <\/strong>\u2013 se ur\u010duje na z\u00e1klad\u011b pod\u00edlu na tr\u017eb\u00e1ch za ur\u010dit\u00e9 obdob\u00ed. Pou\u017e\u00edv\u00e1 se hlavn\u011b v obchodn\u00edm sektoru a slu\u017eb\u00e1ch, kombinuje se \u010dasto s \u010dasovou mzdou a je vysoce motivuj\u00edc\u00ed.<\/li>\n<li><strong>Kombinovan\u00e1 <\/strong>\u2013 je libovolnou kombinac\u00ed dvou nebo v\u00edce druh\u016f mezd.<\/li>\n<\/ul>\n<p>Pro v\u00fdpo\u010det mzdy mzdov\u00e1 \u00fa\u010detn\u00ed <strong>shrom\u00e1\u017ed\u00ed d\u016fle\u017eit\u00e9 podklady<\/strong>. Typicky se jedn\u00e1 o informace o odpracovan\u00e9 dob\u011b, n\u00e1v\u0161t\u011bv\u00e1ch l\u00e9ka\u0159\u016f a dob\u011b nemoci, \u010derp\u00e1n\u00ed dovolen\u00e9 a detaily k p\u0159izn\u00e1n\u00ed odm\u011bn nebo jin\u00fdch pohybliv\u00fdch slo\u017eek mzdy.<\/p>\n<p>Na z\u00e1klad\u011b t\u011bchto \u00fadaj\u016f vypo\u010d\u00edt\u00e1 hrubou mzdu. Zam\u011bstnavatel\u00e9 i odborn\u00e9 \u00fa\u010detn\u00ed agentury k v\u00fdpo\u010dt\u016fm <strong>pou\u017e\u00edvaj\u00ed<\/strong> <a href=\"https:\/\/money.cz\/vlastnosti\/mzdy-a-personalistika-s3\/\">mzdov\u00e9 syst\u00e9my<\/a>. Ty jim pr\u00e1ci urychluj\u00ed a zjednodu\u0161uj\u00ed, proto\u017ee ty reaguj\u00ed na aktu\u00e1ln\u00ed legislativn\u00ed zm\u011bny v z\u00e1konech \u00fapravami automatick\u00fdch <a href=\"https:\/\/money.cz\/novinky-a-tipy\/mzdy-a-personalistika\/navod-si-jednoduse-spocitate-cistou-mzdu\/\">v\u00fdpo\u010dt\u016f \u010dist\u00e9 mzdy<\/a>. D\u00e1le v nich \u00fa\u010detn\u00ed nastavuj\u00ed dal\u0161\u00ed v\u00fdpo\u010dty u jednotliv\u00fdch zam\u011bstnanc\u016f jako sr\u00e1\u017eky za stravenky, soukrom\u00e9 telefonn\u00ed hovory, v\u00fd\u017eivn\u00e9, nebo exeku\u010dn\u00ed sr\u00e1\u017eky.<\/p>\n<h2>Kde se prot\u00edn\u00e1 mzdov\u00e1 a person\u00e1ln\u00ed agenda<\/h2>\n<p>K p\u0159\u00edchodu nebo odchodu zam\u011bstnance se v\u00e1\u017ee n\u011bkolik d\u016fle\u017eit\u00fdch administrativn\u00edch krok\u016f. Ty tak\u00e9 spadaj\u00ed do pr\u00e1ce mzdov\u00e9 agendy. \u00da\u010detn\u00ed si nejprve opat\u0159\u00ed d\u016fle\u017eit\u00e9 dokumenty k vytvo\u0159en\u00ed smlouvy o pracovn\u011bpr\u00e1vn\u00edm vztahu jako:<\/p>\n<ul>\n<li><strong>z\u00e1po\u010dtov\u00fd list<\/strong> (potvrzen\u00ed o zam\u011bstn\u00e1n\u00ed od p\u0159edchoz\u00edho zam\u011bstnavatele),<\/li>\n<li>rozhodnut\u00ed o p\u0159izn\u00e1n\u00ed d\u016fchodu (pokud jej zam\u011bstnanec pob\u00edr\u00e1),<\/li>\n<li>dokumenty, kter\u00e9 po\u017eaduje zam\u011bstnavatel jako <strong>potvrzen\u00ed o kvalifikaci<\/strong>, bez\u00fahonnosti \u010di zdravotn\u00ed zp\u016fsobilosti k v\u00fdkonu pr\u00e1ce<\/li>\n<li>a dal\u0161\u00ed dokumenty, kter\u00e9 zam\u011bstnanec p\u0159edkl\u00e1d\u00e1 k uplatn\u011bn\u00ed slevy na dani.<\/li>\n<\/ul>\n<p>D\u00e1le si mzdov\u00e1 \u00fa\u010detn\u00ed obstar\u00e1 od zam\u011bstnance v\u00fdstup z pracovn\u00ed l\u00e9ka\u0159sk\u00e9 prohl\u00eddky, \u0161kolen\u00ed BOZP a PO, pop\u0159\u00edpad\u011b s n\u00edm podep\u00ed\u0161e dohodu o hmotn\u00e9 odpov\u011bdnosti, poskytov\u00e1n\u00ed stravenek, sr\u00e1\u017ek\u00e1ch ze mzdy apod.<\/p>\n<p>S t\u011bmito materi\u00e1ly <strong>zalo\u017e\u00ed zam\u011bstnanci osobn\u00ed slo\u017eku<\/strong>, kter\u00e1 je z\u00e1kladn\u00edm p\u0159edpokladem pro spr\u00e1vn\u00fd v\u00fdpo\u010det mzdy. V\u011bt\u0161ina softwarov\u00fdch \u00fa\u010detn\u00edch \u0159e\u0161en\u00ed v\u010detn\u011b <a href=\"https:\/\/money.cz\/\">Money S3<\/a> umo\u017e\u0148uje tuto slo\u017eku v\u00e9st elektronicky.<\/p>\n<p>S <strong>odchodem zam\u011bstnance<\/strong> mzdov\u00e1 \u00fa\u010detn\u00ed<\/p>\n<ul>\n<li>vytvo\u0159\u00ed dokument o <strong>ukon\u010den\u00ed pracovn\u00edho pom\u011bru<\/strong> (dohoda, zru\u0161en\u00ed ve zku\u0161ebn\u00ed dob\u011b nebo v\u00fdpov\u011b\u010f ze strany zam\u011bstnance \u010di zam\u011bstnavatele v\u010detn\u011b dohody o odstupn\u00e9m),<\/li>\n<li>vystav\u00ed <strong>z\u00e1po\u010dtov\u00fd list<\/strong> (potvrzen\u00ed o zam\u011bstn\u00e1n\u00ed pro nov\u00e9ho zam\u011bstnavatele),<\/li>\n<li>p\u0159epo\u010d\u00edt\u00e1 nevy\u010derpanou dovolenou a zad\u00e1 ji k proplacen\u00ed,<\/li>\n<li>vystav\u00ed Potvrzen\u00ed zam\u011bstnavatele pro \u00fa\u010dely posouzen\u00ed n\u00e1roku na podporu v nezam\u011bstnanosti,<\/li>\n<li>vyhotov\u00ed mzdov\u00e9 listy,<\/li>\n<li>vypln\u00ed a ode\u0161le <strong>eviden\u010dn\u00ed list d\u016fchodov\u00e9ho poji\u0161t\u011bn\u00ed<\/strong>,<\/li>\n<li>p\u0159ed\u00e1 pracovn\u00ed posudek zam\u011bstnanci, pokud o n\u011bj po\u017e\u00e1dal,<\/li>\n<li>p\u0159\u00edpadn\u011b ozn\u00e1m\u00ed soudu \u010di exekutorovi, \u017ee zam\u011bstnanec ve firm\u011b p\u0159estal pracovat.<\/li>\n<\/ul>\n<h2>Povinnosti ke st\u00e1tn\u00edm instituc\u00edm<\/h2>\n<p>Zam\u011bstnavatel p\u0159i n\u00e1boru prvn\u00edho zam\u011bstnance mus\u00ed firmu i ka\u017ed\u00e9ho zam\u011bstnance <strong>p\u0159ihl\u00e1sit do registr\u016f zdravotn\u00edch poji\u0161\u0165oven<\/strong> a spr\u00e1vy soci\u00e1ln\u00edho zabezpe\u010den\u00ed (OSSZ\/PSSZ\/MSSZ).<\/p>\n<p>St\u00e1tn\u00edm instituc\u00edm pak \u00fa\u010detn\u00ed ka\u017ed\u00fd m\u011bs\u00edc pos\u00edl\u00e1 formul\u00e1\u0159e o vym\u011b\u0159ovac\u00edm z\u00e1kladu, <strong>p\u0159ehled o v\u00fd\u0161i pojistn\u00e9ho<\/strong> pro OSSZ a p\u0159ehled o platb\u00e1ch pro jednotliv\u00e9 zdravotn\u00ed poji\u0161\u0165ovny.<\/p>\n<p>Zam\u011bstnavatel se tak\u00e9 mus\u00ed <strong>p\u0159ihl\u00e1sit na finan\u010dn\u00ed \u00fa\u0159ad<\/strong> k dani ze z\u00e1visl\u00e9 \u010dinnosti, nebo z p\u0159\u00edjm\u016f fyzick\u00fdch osob vyb\u00edran\u00e9 sr\u00e1\u017ekou. Nov\u00e9mu zam\u011bstnanci d\u00e1 z\u00e1rove\u0148 podepsat tzv. \u201er\u016f\u017eov\u00e9 prohl\u00e1\u0161en\u00ed\u201c:<\/p>\n<ul>\n<li><strong><a href=\"https:\/\/www.financnisprava.cz\/assets\/cs\/prilohy\/dt-upozorneni-mf-k-tiskopisum\/5457_26.pdf\">Prohl\u00e1\u0161en\u00ed poplatn\u00edka<\/a> dan\u011b z p\u0159\u00edjm\u016f fyzick\u00fdch osob ze z\u00e1visl\u00e9 \u010dinnosti.<\/strong><\/li>\n<\/ul>\n<p>Zam\u011bstnanec d\u00edky n\u011bmu uplat\u0148uje slevy na dani. Nap\u0159\u00edklad z\u00e1kladn\u00ed slevu na poplatn\u00edka, na invalidu, na dr\u017eitele karty ZTP\/P, studentskou slevu nebo da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed na vy\u017eivovan\u00e9 d\u011bti.<\/p>\n<p>Dal\u0161\u00ed povinnost\u00ed v r\u00e1mci mzdov\u00e9 agendy je p\u0159ihl\u00e1\u0161en\u00ed k <a href=\"https:\/\/www.koop.cz\/pojisteni\/pojisteni-odpovednosti\/zakonne-pojisteni-odpovednosti-zamestnavatele\">z\u00e1konn\u00e9mu poji\u0161t\u011bn\u00ed odpov\u011bdnosti<\/a> zam\u011bstnavatele za \u0161kodu p\u0159i pracovn\u00edm \u00farazu nebo nemoci z povol\u00e1n\u00ed. Poji\u0161t\u011bn\u00ed se plat\u00ed poji\u0161\u0165ovn\u011b <strong>Kooperativa, a. s.<\/strong><\/p>\n<h2>Povinnosti mzdov\u00e9 \u00fa\u010detn\u00ed na konci roku<\/h2>\n<p>Krom\u011b nekon\u010d\u00edc\u00edho koloto\u010de okolo mezd a person\u00e1ln\u00ed agendy maj\u00ed mzdov\u00e9 \u00fa\u010detn\u00ed nejv\u00edce pr\u00e1ce na konci roku. V tomto obdob\u00ed \u00fa\u010detn\u00ed<\/p>\n<ul>\n<li>umo\u017en\u00ed podepsat zam\u011bstnanc\u016fm r\u016f\u017eov\u00e9 <strong>Prohl\u00e1\u0161en\u00ed poplatn\u00edka<\/strong> na dal\u0161\u00ed kalend\u00e1\u0159n\u00ed rok,<\/li>\n<li>vypo\u010d\u00edt\u00e1 da\u0148 z p\u0159\u00edjm\u016f fyzick\u00fdch osob ze z\u00e1visl\u00e9 \u010dinnosti,<\/li>\n<li>na z\u00e1klad\u011b \u017e\u00e1dosti poplatn\u00edka vystav\u00ed <strong>Potvrzen\u00ed o zdaniteln\u00fdch p\u0159\u00edjmech ze z\u00e1visl\u00e9 \u010dinnosti<\/strong>,<\/li>\n<li>po\u017e\u00e1d\u00e1 zam\u011bstnavatele o <strong>v\u00fdpo\u010det ro\u010dn\u00edho z\u00fa\u010dtov\u00e1n\u00ed z\u00e1loh na da\u0148<\/strong> a da\u0148ov\u00fdch zv\u00fdhodn\u011bn\u00ed,<\/li>\n<li>na finan\u010dn\u00edm \u00fa\u0159ad\u011b pod\u00e1 Vy\u00fa\u010dtov\u00e1n\u00ed dan\u011b z p\u0159\u00edjmu ze z\u00e1visl\u00e9 \u010dinnosti v\u010detn\u011b v\u0161ech povinn\u00fdch p\u0159\u00edloh,<\/li>\n<li>pad\u00e1 Vy\u00fa\u010dtov\u00e1n\u00ed dan\u011b vyb\u00edran\u00e9 sr\u00e1\u017ekou,<\/li>\n<li>vypln\u00ed a ode\u0161le eviden\u010dn\u00ed listy d\u016fchodov\u00e9ho poji\u0161t\u011bn\u00ed (ELDP),<\/li>\n<li>a zajist\u00ed archivaci v\u0161ech pot\u0159ebn\u00fdch dokument\u016f.<\/li>\n<\/ul>\n<p>Problematika <strong>mzdov\u00e9ho \u00fa\u010detnictv\u00ed a personalistiky je rozs\u00e1hl\u00e1<\/strong>. Nejde se j\u00ed v\u011bnovat bez hlub\u0161\u00edch znalost\u00ed pracovn\u00edho pr\u00e1va, soci\u00e1ln\u00edch a zdravotn\u00edch odvod\u016f, dan\u00ed apod. Krom\u011b neust\u00e1l\u00e9ho vzd\u011bl\u00e1v\u00e1n\u00ed a sledov\u00e1n\u00ed legislativy pom\u00e1haj\u00ed \u00fa\u010detn\u00edm <a href=\"https:\/\/money.cz\/vlastnosti\/mzdy-a-personalistika-s3\/\">mzdov\u00e9 softwary<\/a>, kter\u00e9 alespo\u0148 \u010d\u00e1st \u00fakon\u016f zpracov\u00e1vaj\u00ed automaticky.<\/p>\n<p>Pokud jste ji\u017e zvl\u00e1dli z\u00e1kladn\u00ed kurz Money S3 a <strong>chcete prohlubovat sv\u00e9 znalosti<\/strong>, p\u0159ihla\u0161te se na n\u00e1\u0161 kurz <a href=\"https:\/\/money.cz\/podpora\/\">Personalistiky a mezd<\/a>, se kter\u00fdm se rychle zorientujete v modulu Mezd Money S3 i v z\u00e1kladn\u00ed legislativ\u011b.<\/p>\n<p>P\u0159e\u010dt\u011bte si, jak v\u00e1m <a href=\"https:\/\/money.cz\/novinky-a-tipy\/mzdy-a-personalistika\/vyhody-vedeni-mezd-a-ucetnictvi-v-jednom-ucetnim-programu\/\">usnadn\u00ed veden\u00ed mezd \u00fa\u010detn\u00ed program Money S3<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Obsah Co zpracov\u00e1v\u00e1 mzdov\u00e9 \u00fa\u010detnictv\u00ed Kde se prot\u00edn\u00e1 mzdov\u00e1 a person\u00e1ln\u00ed agenda Povinnosti ke st\u00e1tn\u00edm instituc\u00edm Povinnosti mzdov\u00e9 \u00fa\u010detn\u00ed na konci roku Pod mzdov\u00fdm \u00fa\u010detnictv\u00edm, &#8230;<\/p>\n","protected":false},"author":2,"featured_media":1801,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[32,17],"tags":[179],"class_list":["post-1800","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-mzdova-evidence","category-mzdy-a-personalistika","tag-mzdova-evidence"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/1800","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=1800"}],"version-history":[{"count":4,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/1800\/revisions"}],"predecessor-version":[{"id":10254,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/1800\/revisions\/10254"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/1801"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=1800"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=1800"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=1800"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}