{"id":18055,"date":"2026-01-20T15:19:55","date_gmt":"2026-01-20T14:19:55","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=18055"},"modified":"2026-01-20T15:19:57","modified_gmt":"2026-01-20T14:19:57","slug":"ocekavane-ucetni-novinky-roku-2026","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/ocekavane-ucetni-novinky-roku-2026\/","title":{"rendered":"O\u010dek\u00e1van\u00e9 \u00fa\u010detn\u00ed novinky roku 2026"},"content":{"rendered":"<h2>Kategorizace \u00fa\u010detn\u00edch jednotek<\/h2>\n<p>Poj\u010fme si pro \u00fa\u010dely pl\u00e1novan\u00e9 \u00fapravy krit\u00e9ri\u00ed kategorizace \u00fa\u010detn\u00edch jednotek p\u0159ipomenou z\u00e1kladn\u00ed postup pro ur\u010dov\u00e1n\u00ed kategorie \u00fa\u010detn\u00ed jednotky. Kategorie \u00fa\u010detn\u00ed jednotky m\u00e1 v\u00fdznam k\u00a0n\u011bkter\u00fdm pravidl\u016fm ve vztahu k\u00a0veden\u00ed \u00fa\u010detnictv\u00ed, zejm\u00e9na pro podobu \u00fa\u010detn\u00ed z\u00e1v\u011brky a jej\u00ed ov\u011b\u0159en\u00ed auditorem, pop\u0159\u00edpad\u011b sestaven\u00ed v\u00fdro\u010dn\u00ed zpr\u00e1vy.<\/p>\n<p>Pro vymezen\u00ed kategorie \u00fa\u010detn\u00edch jednotek jsou rozhoduj\u00edc\u00ed tzv. hrani\u010dn\u00ed hodnoty:<\/p>\n<ol>\n<li>aktiv celkem, tj. \u00fahrn netto aktiv zji\u0161t\u011bn\u00fd z\u00a0rozvahy (aktiva sn\u00ed\u017een\u00e1 o hodnotu opravn\u00fdch polo\u017eek a opr\u00e1vek),<\/li>\n<li>\u010dist\u00e9ho obratu,<\/li>\n<li>pr\u016fm\u011brn\u00e9ho po\u010dtu zam\u011bstnanc\u016f, kter\u00fdm se rozum\u00ed pr\u016fm\u011brn\u00fd p\u0159epo\u010dten\u00fd eviden\u010dn\u00ed po\u010det zam\u011bstnanc\u016f dle metodiky \u010cesk\u00e9ho statistick\u00e9ho \u00fa\u0159adu.<\/li>\n<\/ol>\n<p>Od 1. ledna 2024 zahrnuje \u010dist\u00fd obrat pouze v\u00fdnosy z\u00a0prodeje v\u00fdrobk\u016f a zbo\u017e\u00ed a z\u00a0poskytov\u00e1n\u00ed slu\u017eeb. Pro \u00fa\u010dely ur\u010den\u00ed \u010dist\u00e9ho obratu se v\u00fdnosy z\u00a0prodeje v\u00fdrobk\u016f a zbo\u017e\u00ed a z\u00a0poskytov\u00e1n\u00ed slu\u017eeb rozum\u00ed v\u00fdnosy, na kter\u00fdch je zalo\u017een obchodn\u00ed model \u00fa\u010detn\u00ed jednotky. P\u0159i ur\u010dov\u00e1n\u00ed t\u011bchto v\u00fdnos\u016f se p\u0159ihl\u00ed\u017e\u00ed zejm\u00e9na k\u00a0odv\u011btv\u00ed a trhu, na kter\u00e9m \u00fa\u010detn\u00ed jednotka p\u016fsob\u00ed, a k\u00a0podstat\u011b \u010dinnosti \u00fa\u010detn\u00ed jednotky pro jej\u00ed z\u00e1kazn\u00edky. V\u00a0z\u00e1vislosti na obchodn\u00edm modelu \u00fa\u010detn\u00ed jednotky tak m\u016f\u017ee doj\u00edt k\u00a0vylou\u010den\u00ed p\u0159edev\u0161\u00edm \u00fa\u010dt\u016f \u00fa\u010dtov\u00fdch skupin 64 a 66 z\u00a0\u010dist\u00e9ho obratu.<\/p>\n<p>V\u00a0sou\u010dasn\u00e9 dob\u011b Zo\u00da rozd\u011bluje \u00fa\u010detn\u00ed jednotky do \u010dty\u0159 kategori\u00ed:<\/p>\n<p>A) Mikro \u00fa\u010detn\u00ed jednotka je takov\u00e1, kter\u00e1 k\u00a0rozvahov\u00e9mu dni nep\u0159ekra\u010duje alespo\u0148 dv\u011b z\u00a0uveden\u00fdch hrani\u010dn\u00edch hodnot:<\/p>\n<ul>\n<li>aktiva celkem 9 000 000 K\u010d (11 000 000 K\u010d od roku 2026),<\/li>\n<li>\u010dist\u00fd obrat 18 000 000 K\u010d (22 000 000 K\u010d od roku 2026),<\/li>\n<li>pr\u016fm\u011brn\u00fd po\u010det zam\u011bstnanc\u016f v\u00a0pr\u016fb\u011bhu \u00fa\u010detn\u00edho obdob\u00ed 10.<\/li>\n<\/ul>\n<p>B) Mal\u00e1 \u00fa\u010detn\u00ed jednotka je takov\u00e1, kter\u00e1 nen\u00ed mikro \u00fa\u010detn\u00ed jednotkou a k\u00a0rozvahov\u00e9mu dni nep\u0159ekra\u010duje alespo\u0148 dv\u011b z\u00a0uveden\u00fdch hrani\u010dn\u00edch hodnot:<\/p>\n<ul>\n<li>aktiva celkem 100 000 000 K\u010d (120 000 000 K\u010d od roku 2026),<\/li>\n<li>\u010dist\u00fd obrat 200 000 000 K\u010d (240 000 000 K\u010d od roku 2026),<\/li>\n<li>pr\u016fm\u011brn\u00fd po\u010det zam\u011bstnanc\u016f v\u00a0pr\u016fb\u011bhu \u00fa\u010detn\u00edho obdob\u00ed 50.<\/li>\n<\/ul>\n<p>C) St\u0159edn\u00ed \u00fa\u010detn\u00ed jednotka je takov\u00e1, kter\u00e1 nen\u00ed mikro \u00fa\u010detn\u00ed jednotkou ani malou \u00fa\u010detn\u00ed jednotkou a k\u00a0rozvahov\u00e9mu dni nep\u0159ekra\u010duje alespo\u0148 dv\u011b z\u00a0uveden\u00fdch hrani\u010dn\u00edch hodnot:<\/p>\n<ul>\n<li>aktiva celkem 500 000 000 K\u010d (600 000 000 K\u010d od roku 2026),<\/li>\n<li>\u010dist\u00fd obrat 1 000 000 000 K\u010d (1 200 000 000 K\u010d od roku 2026),<\/li>\n<li>pr\u016fm\u011brn\u00fd po\u010det zam\u011bstnanc\u016f v\u00a0pr\u016fb\u011bhu \u00fa\u010detn\u00edho obdob\u00ed 250.<\/li>\n<\/ul>\n<p>D) Velkou \u00fa\u010detn\u00ed jednotkou je takov\u00e1, kter\u00e1 k\u00a0rozvahov\u00e9mu dni p\u0159ekra\u010duje alespo\u0148 dv\u011b hrani\u010dn\u00ed hodnoty uveden\u00e9 pro st\u0159edn\u00ed \u00fa\u010detn\u00ed jednotku.<\/p>\n<p>Za velkou \u00fa\u010detn\u00ed jednotku se v\u017edy pova\u017euje:<\/p>\n<ul>\n<li>subjekt ve\u0159ejn\u00e9ho z\u00e1jmu dle \u00a7 1a Zo\u00da,<\/li>\n<li>vybran\u00e1 \u00fa\u010detn\u00ed jednotka dle \u00a7 1 odst. 3 Zo\u00da.<\/li>\n<\/ul>\n<p>V\u00a0prvn\u00edm \u00fa\u010detn\u00edm obdob\u00ed po sv\u00e9m vzniku, nebo zah\u00e1jen\u00ed \u010dinnosti, postupuje \u00fa\u010detn\u00ed jednotka podle pr\u00e1vn\u00ed \u00fapravy pro takovou kategorii \u00fa\u010detn\u00edch jednotek, u n\u00ed\u017e lze d\u016fvodn\u011b p\u0159edpokl\u00e1dat, \u017ee spln\u00ed jej\u00ed podm\u00ednky k\u00a0rozvahov\u00e9mu dni prvn\u00edho \u00fa\u010detn\u00edho obdob\u00ed.<\/p>\n<p>Pokud ve dvou po sob\u011b n\u00e1sleduj\u00edc\u00edch rozvahov\u00fdch dnech \u0159\u00e1dn\u00fdch \u00fa\u010detn\u00edch z\u00e1v\u011brek \u00fa\u010detn\u00ed jednotka p\u0159ekro\u010d\u00ed nebo p\u0159estane p\u0159ekra\u010dovat dv\u011b hrani\u010dn\u00ed hodnoty, zm\u011bn\u00ed od po\u010d\u00e1tku bezprost\u0159edn\u011b n\u00e1sleduj\u00edc\u00edho \u00fa\u010detn\u00edho obdob\u00ed kategorii \u00fa\u010detn\u00ed jednotky.<\/p>\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 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action=\"\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/18055\">\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\/18055\">\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>Povinn\u00fd audit \u00fa\u010detn\u00ed z\u00e1v\u011brky<\/h2>\n<p>Pro pl\u00e1novanou zm\u011bnu limit\u016f pro vznik povinnosti povinn\u00e9ho auditu \u00fa\u010detn\u00ed z\u00e1v\u011brky si poj\u010fme zopakovat princip testov\u00e1n\u00ed povinn\u00e9ho auditu.<\/p>\n<p>\u0158\u00e1dnou nebo mimo\u0159\u00e1dnou \u00fa\u010detn\u00ed z\u00e1v\u011brku jsou povinny m\u00edt ov\u011b\u0159enou auditorem, kter\u00e9ho \u00fa\u010detn\u00ed jednotka ur\u010d\u00ed zp\u016fsobem stanoven\u00fdm v\u00a0z\u00e1kon\u011b upravuj\u00edc\u00edm \u010dinnost auditor\u016f, \u00fa\u010detn\u00ed jednotky, kter\u00fdm tuto povinnost stanov\u00ed zvl\u00e1\u0161tn\u00ed pr\u00e1vn\u00ed p\u0159edpis. V\u00a0\u010cesk\u00e9 republice existuje cel\u00e1 \u0159ada p\u0159edpis\u016f vy\u017eaduj\u00edc\u00edch u dan\u00e9ho subjektu povinn\u00fd audit (banky, poji\u0161\u0165ovny, politick\u00e9 strany a hnut\u00ed, nadace a dal\u0161\u00ed). Dal\u0161\u00ed pravidla pro ov\u011b\u0159en\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brky stanov\u00ed Zo\u00da.<\/p>\n<p>\u0158\u00e1dn\u00e1 a mimo\u0159\u00e1dn\u00e1 \u00fa\u010detn\u00ed z\u00e1v\u011brka velk\u00e9 a st\u0159edn\u00ed \u00fa\u010detn\u00ed jednotky podl\u00e9h\u00e1 povinnosti ov\u011b\u0159en\u00ed v\u017edy.<\/p>\n<p>U mal\u00e9 \u00fa\u010detn\u00ed jednotky se testuj\u00ed dle Zo\u00da stanoven\u00e9 hodnoty v\u017edy za dv\u011b \u00fa\u010detn\u00ed obdob\u00ed. U akciov\u00e9 spole\u010dnosti se testuje, zda bylo p\u0159ekro\u010deno nebo dosa\u017eeno jedno krit\u00e9rium, u ostatn\u00edch \u00fa\u010detn\u00edch jednotek dv\u011b krit\u00e9ria, ve dvou \u00fa\u010detn\u00edch obdob\u00edch. M\u016f\u017ee se jednat o p\u0159ekro\u010den\u00ed v\u00a0ka\u017ed\u00e9m z\u00a0testovan\u00fdch \u00fa\u010detn\u00edch obdob\u00ed r\u016fzn\u00fdch krit\u00e9ri\u00ed. V\u00a0jednom p\u0159ekro\u010d\u00ed akciov\u00e1 spole\u010dnost nap\u0159\u00edklad hodnotu obratu a ve druh\u00e9m v\u00fd\u0161i aktiv a v\u00fdsledkem je, \u017ee m\u00e1 povinnost ov\u011b\u0159en\u00ed z\u00e1v\u011brky auditorem.<\/p>\n<p>Mikro \u00fa\u010detn\u00ed jednotce Zo\u00da nestanov\u00ed povinnost ov\u011b\u0159en\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brky auditorem. Povinn\u00fd audit by mohl vypl\u00fdvat pouze ze zvl\u00e1\u0161tn\u00edho pr\u00e1vn\u00edho p\u0159edpisu.<\/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>Interpretace N\u00e1rodn\u00ed \u00fa\u010detn\u00ed rady v\u00a0oblasti zam\u011bstnaneck\u00fdch po\u017eitk\u016f<\/h2>\n<p>N\u00e1rodn\u00ed \u00fa\u010detn\u00ed rada v\u00a0interpretaci upozor\u0148uje na skute\u010dnost, \u017ee v\u00a0\u010desk\u00e9 \u00fa\u010detn\u00ed praxi existuj\u00ed r\u016fzn\u00e9 zp\u016fsoby \u00fa\u010dtov\u00e1n\u00ed zam\u011bstnaneck\u00fdch po\u017eitk\u016f, a to bu\u010f v\u00fdsledkov\u011b s\u00a0p\u0159\u00edm\u00fdm dopadem na v\u00fdsledek hospoda\u0159en\u00ed, nebo rozvahov\u011b na vrub vlastn\u00edho kapit\u00e1lu. V\u00a0d\u016fsledku tohoto rozd\u00edln\u00e9ho \u00fa\u010dtov\u00e1n\u00ed a n\u00e1sledn\u00e9ho vykazov\u00e1n\u00ed nejsou podle N\u00e1rodn\u00ed \u00fa\u010detn\u00ed rady \u00fa\u010detn\u00ed z\u00e1v\u011brky \u00fa\u010detn\u00edch jednotek srovnateln\u00e9, a to co do v\u00fd\u0161e vyk\u00e1zan\u00e9ho v\u00fdsledku hospoda\u0159en\u00ed, tak i struktury vlastn\u00edho kapit\u00e1lu a v\u00fd\u0161e n\u00e1klad\u016f. C\u00edlem interpretace tak m\u00e1 b\u00fdt navr\u017een\u00ed takov\u00e9ho zp\u016fsobu vykazov\u00e1n\u00ed zam\u011bstnaneck\u00fdch po\u017eitk\u016f, kter\u00fd zabezpe\u010d\u00ed srovnateln\u00e9 \u00fa\u010detn\u00ed v\u00fdkazy u v\u0161ech kategori\u00ed \u00fa\u010detn\u00edch jednotek a odpov\u00ed na ot\u00e1zku, co jsou to zam\u011bstnaneck\u00e9 po\u017eitky, jak je vykazovat a ve kter\u00e9m okam\u017eiku uznat z\u00e1vazek v\u016f\u010di zam\u011bstnanci v\u00a0p\u0159\u00edpad\u011b kr\u00e1tkodob\u00fdch po\u017eitk\u016f a kdy v\u00a0p\u0159\u00edpad\u011b dlouhodob\u00fdch.<\/p>\n<p>Podle Interpretace N\u00e1rodn\u00ed \u00fa\u010detn\u00ed rady se zam\u011bstnaneck\u00fdmi po\u017eitky rozum\u00ed v\u0161echna pln\u011bn\u00ed, kter\u00e1 zam\u011bstnavatel poskytuje sv\u00fdm zam\u011bstnanc\u016fm a osob\u00e1m v\u00a0obdobn\u00fdch vztaz\u00edch za v\u00fdkon jejich \u010dinnosti. Tyto po\u017eitky mohou nab\u00fdvat nejr\u016fzn\u011bj\u0161\u00edch forem, a to jak pen\u011b\u017en\u00ed i nepen\u011b\u017en\u00ed, a m\u00edt charakter jak kr\u00e1tkodob\u00fd, tak dlouhodob\u00fd. Po\u017eitky mohou b\u00fdt poskytov\u00e1ny jednak zam\u011bstnanc\u016fm p\u0159\u00edmo nebo nep\u0159\u00edmo, nap\u0159\u00edklad jejich rodinn\u00fdm p\u0159\u00edslu\u0161n\u00edk\u016fm. P\u0159i jejich poskytov\u00e1n\u00ed se tak\u00e9 m\u016f\u017ee p\u0159ihl\u00ed\u017eet k\u00a0ur\u010dit\u00fdm specifik\u016fm, jako je nap\u0159\u00edklad pracovn\u00ed pozice nebo doba trv\u00e1n\u00ed pracovn\u00edho pom\u011bru. Za zam\u011bstnavatele pro \u00fa\u010dely t\u00e9to Interpretace se pova\u017euje osoba, pro kterou je realizov\u00e1n konkr\u00e9tn\u00ed osobou v\u00fdkon pr\u00e1ce. Na zam\u011bstnaneck\u00fd po\u017eitek zam\u011bstnanci vypl\u00fdv\u00e1 n\u00e1rok nap\u0159\u00edklad z\u00a0pr\u00e1vn\u00edho p\u0159edpisu, kolektivn\u00ed smlouvy, intern\u00edho p\u0159edpisu, z\u00e1vazn\u00e9ho p\u0159\u00edslibu zam\u011bstnavatele a zam\u011bstnavatel ji\u017e z\u00a0vlastn\u00ed v\u016fle nem\u016f\u017ee tento po\u017eitek neposkytnout.<\/p>\n<p>Pln\u00e9 zn\u011bn\u00ed Interpretace N\u00e1rodn\u00ed \u00fa\u010detn\u00ed rady je k\u00a0dispozici na <a href=\"http:\/\/www.nur.cz\" target=\"_blank\" rel=\"noopener\">www.nur.cz<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kategorizace \u00fa\u010detn\u00edch jednotek Poj\u010fme si pro \u00fa\u010dely pl\u00e1novan\u00e9 \u00fapravy krit\u00e9ri\u00ed kategorizace \u00fa\u010detn\u00edch jednotek p\u0159ipomenou z\u00e1kladn\u00ed postup pro ur\u010dov\u00e1n\u00ed kategorie \u00fa\u010detn\u00ed jednotky. Kategorie \u00fa\u010detn\u00ed jednotky m\u00e1 &#8230;<\/p>\n","protected":false},"author":12,"featured_media":18056,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[6,35],"tags":[116,302,99],"class_list":["post-18055","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ucetnictvi-2","category-ucetnictvi","tag-pravnicka-osoba","tag-ucetni-jednotka","tag-ucetnictvi"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/18055","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\/12"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=18055"}],"version-history":[{"count":3,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/18055\/revisions"}],"predecessor-version":[{"id":18466,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/18055\/revisions\/18466"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/18056"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=18055"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=18055"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=18055"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}