{"id":2203,"date":"2021-03-04T06:00:17","date_gmt":"2021-03-04T06:00:17","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/vypocet-delky-dovolene-pri-prekazkach-v-praci-na-strane-zamestnavatele-v-prikladech-3-dil\/"},"modified":"2023-02-01T15:06:43","modified_gmt":"2023-02-01T14:06:43","slug":"vypocet-delky-dovolene-pri-prekazkach-v-praci-na-strane-zamestnavatele-v-prikladech-3-dil","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/mzdy-a-personalistika\/vypocet-delky-dovolene-pri-prekazkach-v-praci-na-strane-zamestnavatele-v-prikladech-3-dil\/","title":{"rendered":"Na\u0159\u00edzen\u00ed dovolen\u00e9 p\u0159i p\u0159ek\u00e1\u017ek\u00e1ch na stran\u011b zam\u011bstnavatele &#8211; jak na v\u00fdpo\u010det?"},"content":{"rendered":"<h2>1. Legislativn\u00ed r\u00e1mec<\/h2>\n<p>Z\u00e1kon \u010d. 262\/2006 Sb., z\u00e1kon\u00edk pr\u00e1ce, ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f (d\u00e1le jen ZP).<\/p>\n<h2>2. P\u0159ek\u00e1\u017eky v&nbsp;pr\u00e1ci podle z\u00e1kon\u00edku pr\u00e1ce<\/h2>\n<p>P\u0159ek\u00e1\u017eky v&nbsp;pr\u00e1ci d\u011bl\u00edme na p\u0159ek\u00e1\u017eky:<\/p>\n<ul>\n<li>p\u0159ek\u00e1\u017eky v pr\u00e1ci na stran\u011b zam\u011bstnance (\u00a7 191 a\u017e \u00a7 199 ZP)<\/li>\n<li>p\u0159ek\u00e1\u017eky v&nbsp;pr\u00e1ci z&nbsp;d\u016fvodu obecn\u00e9ho z\u00e1jmu (\u00a7 200 a\u017e \u00a7 206 ZP)<\/li>\n<li>p\u0159ek\u00e1\u017eky v&nbsp;pr\u00e1ci na stran\u011b zam\u011bstnavatele (\u00a7 207 a\u017e \u00a7 210 ZP). &nbsp;<\/li>\n<\/ul>\n<p>Pro \u00fa\u010dely v\u00fdpo\u010dtu n\u00e1roku na dovolenou m\u016f\u017eeme p\u0159ek\u00e1\u017eky v&nbsp;pr\u00e1ci rozd\u011blit do t\u0159\u00ed kategori\u00ed.<\/p>\n<ol>\n<li>nepova\u017euj\u00ed se pro \u00fa\u010dely dovolen\u00e9 za v\u00fdkon pr\u00e1ce<\/li>\n<li>pova\u017euje pro \u00fa\u010dely dovolen\u00e9 za v\u00fdkon pr\u00e1ce, ale podm\u00edn\u011bn\u011b a v omezen\u00e9m rozsahu<\/li>\n<li>pova\u017euj\u00ed se pro \u00fa\u010dely dovolen\u00e9 za v\u00fdkon pr\u00e1ce v\u017edy a v pln\u00e9m rozsahu.<\/li>\n<\/ol>\n<p>V\u0161echny p\u0159ek\u00e1\u017eky v pr\u00e1ci na stran\u011b zam\u011bstnavatele, <strong>krom\u011b doby, po kterou byla pr\u00e1ce p\u0159eru\u0161ena pro nep\u0159\u00edzniv\u00e9 pov\u011btrnostn\u00ed vlivy<\/strong>, se pova\u017euj\u00ed v&nbsp;souladu s \u00a7 348 odst. 1 p\u00edsmene a) z\u00e1kon\u00edku pr\u00e1ce za v\u00fdkon pr\u00e1ce v&nbsp;pln\u00e9m rozsahu.<\/p>\n<p>P\u0159ek\u00e1\u017eky pro nep\u0159\u00edzniv\u00e9 pov\u011btrnostn\u00ed vlivy se nemus\u00ed nutn\u011b t\u00fdkat cel\u00e9ho zam\u011bstnavatele.<\/p>\n<p>Z p\u0159\u00edru\u010dky MPSV: \u201eNap\u0159\u00edklad zatopen\u00ed jedn\u00e9 budovy v are\u00e1lu zam\u011bstnavatele p\u0159i povodni znamen\u00e1, \u017ee v tomto odd\u011blen\u00ed je pr\u00e1ce p\u0159eru\u0161ena kv\u016fli \u017eiveln\u00ed ud\u00e1losti, ale zb\u00fdvaj\u00edc\u00ed odd\u011blen\u00ed zam\u011bstnavatele mohou nad\u00e1le fungovat. Nen\u00ed ani vylou\u010deno, aby u n\u011bkter\u00fdch zam\u011bstnanc\u016f nastal prostoj, u jin\u00fdch p\u0159eru\u0161en\u00ed pr\u00e1ce zp\u016fsoben\u00e9 \u017eiveln\u00ed ud\u00e1lost\u00ed a jin\u00ed nad\u00e1le doch\u00e1zeli na pracovi\u0161t\u011b.\u201c<\/p>\n<p>V\u00edce na: <a href=\"https:\/\/ppropo.mpsv.cz\/IX22Prerusenipracezpusobenenepri\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/ppropo.mpsv.cz\/IX22Prerusenipracezpusobenenepri<\/a><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/01\/kalen-emsley-Bkci_8qcdvQ-unsplash.jpg\" alt=\"\" width=\"668\" height=\"445\" class=\"aligncenter size-single-post-thumb wp-image-96702\"><\/p>\n<h2>3. D\u011blen\u00ed p\u0159ek\u00e1\u017eek v&nbsp;pr\u00e1ci na stran\u011b zam\u011bstnavatele<\/h2>\n<p>V&nbsp;p\u0159\u00edpad\u011b p\u0159ek\u00e1\u017eek na stran\u011b zam\u011bstnavatele <strong>n\u00e1le\u017e\u00ed zam\u011bstnanci v\u017edy n\u00e1hrada mzdy<\/strong> nebo platu a to v&nbsp;n\u00ed\u017ee uveden\u00e9 procentn\u00ed v\u00fd\u0161i pr\u016fm\u011brn\u00e9ho v\u00fdd\u011blku zji\u0161t\u011bn\u00e9ho podle \u00a7 351 a n\u00e1sl. z\u00e1kon\u00edku pr\u00e1ce.<\/p>\n<p>P\u0159ek\u00e1\u017eky v&nbsp;pr\u00e1ci na stran\u011b zam\u011bstnavatele:<\/p>\n<ul>\n<li>\u00a7 207&nbsp; a) doba, po kterou nem\u016f\u017ee zam\u011bstnanec pracovat pro p\u0159echodnou z\u00e1vadu zp\u016fsobenou poruchou na strojn\u00edm za\u0159\u00edzen\u00ed, kterou nezavinil, nebo v&nbsp;dod\u00e1vce surovin, nebo chybn\u00fdmi pracovn\u00edmi podklady \u2013 zam\u011bstnanci n\u00e1le\u017e\u00ed n\u00e1hrada minim\u00e1ln\u011b ve v\u00fd\u0161i 80 % jeho pr\u016fm\u011brn\u00e9ho v\u00fdd\u011blku<\/li>\n<li>\u00a7 207&nbsp; b) doba, po kterou nem\u016f\u017ee zam\u011bstnanec konat pr\u00e1ci pro nep\u0159\u00edzniv\u00e9 pov\u011btrnostn\u00ed vlivy \u2013 zam\u011bstnanci n\u00e1le\u017e\u00ed n\u00e1hrada minim\u00e1ln\u011b ve v\u00fd\u0161i 60 % jeho pr\u016fm\u011brn\u00e9ho v\u00fdd\u011blku<\/li>\n<\/ul>\n<p>Jin\u00e9 p\u0159ek\u00e1\u017eky v pr\u00e1ci na stran\u011b zam\u011bstnavatele<\/p>\n<ul>\n<li>\u00a7 209&nbsp; Pokud zam\u011bstnavatel nem\u016f\u017ee p\u0159id\u011blovat pr\u00e1ci z&nbsp;d\u016fvodu do\u010dasn\u00e9ho omezen\u00ed odbytu v\u00fdrobk\u016f nebo omezen\u00ed popt\u00e1vky po j\u00edm poskytovan\u00fdch slu\u017eb\u00e1ch \u2013 zam\u011bstnanci n\u00e1le\u017e\u00ed n\u00e1hrada minim\u00e1ln\u011b ve v\u00fd\u0161i 60 % jeho pr\u016fm\u011brn\u00e9ho v\u00fdd\u011blku (\u010d\u00e1ste\u010dn\u00e1 nezam\u011bstnanost), za p\u0159edpokladu, \u017ee tak stanov\u00ed vnit\u0159n\u00edm p\u0159edpisem, nebo dohoda mezi zam\u011bstnavatelem a odborovou organizac\u00ed.<\/li>\n<li>Pokud zam\u011bstnavatel nem\u00e1 vnit\u0159n\u00ed p\u0159edpis, nebo dohodu s&nbsp;odbory, mus\u00ed zam\u011bstnanci poskytnout n\u00e1hradu ve v\u00fd\u0161i 100 % pr\u016fm\u011brn\u00e9ho v\u00fdd\u011blku<\/li>\n<li>\u00a7 210&nbsp; Doba str\u00e1ven\u00e1 na pracovn\u00ed cest\u011b nebo na cest\u011b mimo pravideln\u00e9 pracovi\u0161t\u011b jinak ne\u017e pln\u011bn\u00edm pracovn\u00edch \u00fakol\u016f \u2013 mzda se nekr\u00e1t\u00ed nebo zam\u011bstnanci n\u00e1le\u017e\u00ed n\u00e1hrada 100 % pr\u016fm\u011brn\u00e9ho v\u00fdd\u011blku<\/li>\n<li>\u00a7 208&nbsp; V\u0161echny jin\u00e9 p\u0159ek\u00e1\u017eky na stran\u011b zam\u011bstnavatele \u2013 zam\u011bstnanci n\u00e1le\u017e\u00ed v\u017edy n\u00e1hrada mzdy nebo platu ve v\u00fd\u0161i 100 % pr\u016fm\u011brn\u00e9ho v\u00fdd\u011blku<\/li>\n<\/ul>\n<h3>P\u0158\u00cdKLAD \u010d. 1:<\/h3>\n<p>Pan Jan pracuje cel\u00fd rok 2021 u firmy HOTEL, s. r. o. jako \u010d\u00ed\u0161n\u00edk. Jeho stanoven\u00e1 TPD \u010dinila 40 hodin t\u00fddn\u011b. Od z\u00e1\u0159\u00ed do prosince byl hotel z&nbsp;d\u016fvodu vl\u00e1dn\u00edch na\u0159\u00edzen\u00ed uzav\u0159en. V\u00fdm\u011bra dovolen\u00e9 u firmy byla stanovena na 4 t\u00fddny za&nbsp;kalend\u00e1\u0159n\u00ed rok. Jak\u00fd n\u00e1rok na dovolenou za rok 2021 vznikne tomuto zam\u011bstnanci?<\/p>\n<p>Vzhledem ke skute\u010dnosti, \u017ee byl hotel uzav\u0159en z&nbsp;titulu vl\u00e1dn\u00edch na\u0159\u00edzen\u00ed, jedn\u00e1 se o p\u0159ek\u00e1\u017eku na stran\u011b zam\u011bstnavatele, a to v&nbsp;souladu s&nbsp;ustanoven\u00edm \u00a7 208 ZP. Cel\u00e1 takto zme\u0161kan\u00e1 doba se pro \u00fa\u010dely v\u00fdpo\u010dtu n\u00e1roku na dovolenou pova\u017euje jako doba pln\u011b odpracovan\u00e1. Za rok 2021 tak m\u00e1 tedy pan Jan <strong>pro \u00fa\u010dely dovolen\u00e9<\/strong> \u201eodpracov\u00e1no\u201c 2 088 hodin.&nbsp;<\/p>\n<p>Provedeme v\u00fdpo\u010det n\u00e1roku na dovolenou: stanoven\u00e1 TPD zam\u011bstnance (40 hodin) \u00d7 v\u00fdm\u011bra dovolen\u00e9 za kalend\u00e1\u0159n\u00ed rok (4 t\u00fddny) = 160 hodin. &nbsp;<\/p>\n<p><strong>Za kalend\u00e1\u0159n\u00ed rok 2021 vzniklo zam\u011bstnanci pr\u00e1vo na dovolenou v&nbsp;pln\u00e9 d\u00e9lce 160 hodin.<\/strong><\/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 .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\/2203\">\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\/2203\">\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<h3>P\u0158\u00cdKLAD \u010d. 2:<\/h3>\n<p>Pan Alois pracuje cel\u00fd rok 2021 jako pokr\u00fdva\u010d u firmy STAVBA, s. r. o. Jeho stanoven\u00e1 TPD \u010dinila 40 hodin t\u00fddn\u011b. V&nbsp;listopadu p\u0159i\u0161la velk\u00e1 vich\u0159ice, a tak je zam\u011bstnavatel odvolal ze stavby a v\u0161ichni tito zam\u011bstnanci byli 10 pracovn\u00edch dn\u016f doma. V\u00fdm\u011bra dovolen\u00e9 u firmy byla stanovena na 5 t\u00fddn\u016f za&nbsp;kalend\u00e1\u0159n\u00ed rok. Jak\u00fd n\u00e1rok na dovolenou za rok 2021 vznikne tomuto zam\u011bstnanci?<\/p>\n<p>Nep\u0159\u00edzniv\u00e9 pov\u011btrnostn\u00ed vlivy se pova\u017euj\u00ed za p\u0159ek\u00e1\u017eku na stran\u011b zam\u011bstnavatele. By\u0165 se jedn\u00e1 o placenou p\u0159ek\u00e1\u017eku (minim\u00e1ln\u011b ve v\u00fd\u0161i 60 % pr\u016fm\u011brn\u00e9ho v\u00fdd\u011blku), tak pro v\u00fdpo\u010det n\u00e1roku na dovolenou se tato doba dle <strong>\u00a7 348 odst. 1 ZP<\/strong> za v\u00fdkon pr\u00e1ce v\u016fbec nepova\u017euje.<\/p>\n<p>Pro vznik pr\u00e1va na dovolenou za kalend\u00e1\u0159n\u00ed rok mus\u00ed zam\u011bstnanec splnit dv\u011b z\u00e1kladn\u00ed podm\u00ednky, a to sou\u010dasn\u011b:<\/p>\n<ol>\n<li>pracovn\u00ed pom\u011br trval alespo\u0148 52 t\u00fddn\u016f \u2013 <strong>ANO<br \/>\n<\/strong>(od 1. 1. 2021 do 31. 12. 2021 = 365 dn\u016f \/ 7 dn\u016f = 52,143 t\u00fddne)<\/li>\n<li>odpracoval alespo\u0148 52 n\u00e1sobk\u016f sv\u00e9 stanoven\u00e9 TPD \u2013 <strong>NE<br \/>\n<\/strong>(2 008 odpracovan\u00fdch hodin \/ 40 stanoven\u00e1 TPD = 50,2 t\u00fddne)<\/li>\n<\/ol>\n<p>Vzhledem k&nbsp;tomu, \u017ee nen\u00ed spln\u011bna druh\u00e1 podm\u00ednka, nelze po\u010d\u00edtat n\u00e1rok na dovolenou podle vzore\u010dku pro v\u00fdpo\u010det dovolen\u00e9 \u201eza kalend\u00e1\u0159n\u00ed rok\u201c. Testujeme tedy spln\u011bn\u00ed podm\u00ednek pro vznik pr\u00e1va na <strong>dovolenou za jej\u00ed pom\u011brnou \u010d\u00e1st<\/strong>:<\/p>\n<ol>\n<li>pracovn\u00ed pom\u011br trval alespo\u0148 4 t\u00fddny \u2013 <strong>ANO<br \/>\n<\/strong>(od 1. 1. 2021 do 31. 12. 2021 = 365 dn\u016f \/ 7 dn\u016f = 52,143 t\u00fddne)<\/li>\n<li>zam\u011bstnanec odpracoval alespo\u0148 4 cel\u00e9 n\u00e1sobky sv\u00e9 stanoven\u00e9 TPD \u2013 <strong>ANO<br \/>\n<\/strong>(2 008 odpracovan\u00fdch hodin \/ 40 stanoven\u00e1 TPD = 50,2 t\u00fddne)<\/li>\n<\/ol>\n<p><u>Provedeme v\u00fdpo\u010det n\u00e1roku na dovolenou:<\/u><\/p>\n<p>50 cel\u00fdch n\u00e1sobk\u016f jeho TPD x 40 (t\u00fddenn\u00ed \u00favazek) x 5 (po\u010det t\u00fddn\u016f dovolen\u00e9 u zam\u011bstnavatele) \/ 52 (po\u010det t\u00fddn\u016f v&nbsp;kalend\u00e1\u0159n\u00edm roce) = 192,31 \u2013 po zaokrouhlen\u00ed 193 hodin.<\/p>\n<p><strong>Za kalend\u00e1\u0159n\u00ed rok 2021 vzniklo zam\u011bstnanci pr\u00e1vo na dovolenou v d\u00e9lce 193 hodin.<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>1. Legislativn\u00ed r\u00e1mec Z\u00e1kon \u010d. 262\/2006 Sb., z\u00e1kon\u00edk pr\u00e1ce, ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f (d\u00e1le jen ZP). 2. P\u0159ek\u00e1\u017eky v&nbsp;pr\u00e1ci podle z\u00e1kon\u00edku pr\u00e1ce P\u0159ek\u00e1\u017eky v&nbsp;pr\u00e1ci d\u011bl\u00edme &#8230;<\/p>\n","protected":false},"author":10,"featured_media":2204,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[17,18],"tags":[50,198,179,114,199],"class_list":["post-2203","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-mzdy-a-personalistika","category-odmenovani","tag-dan-z-prijmu-fyzickych-osob","tag-dovolena","tag-mzdova-evidence","tag-nahrady-mzdy-a-platu","tag-zakonik-prace"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2203","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=2203"}],"version-history":[{"count":6,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2203\/revisions"}],"predecessor-version":[{"id":6286,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2203\/revisions\/6286"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/2204"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=2203"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=2203"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=2203"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}