{"id":2369,"date":"2025-12-29T19:12:09","date_gmt":"2025-12-29T18:12:09","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/prumerny-vydelek-dle-zakoniku-prace-v-prikladech-1-dil\/"},"modified":"2025-12-29T19:12:10","modified_gmt":"2025-12-29T18:12:10","slug":"prumerny-vydelek-dle-zakoniku-prace-v-prikladech-1-dil","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/mzdy-a-personalistika\/prumerny-vydelek-dle-zakoniku-prace-v-prikladech-1-dil\/","title":{"rendered":"Pr\u016fm\u011brn\u00fd v\u00fdd\u011blek dle z\u00e1kon\u00edku pr\u00e1ce v p\u0159\u00edkladech \u2013 1. d\u00edl"},"content":{"rendered":"<h2>Co je to pr\u016fm\u011brn\u00fd v\u00fdd\u011blek a jeho zakotven\u00ed v pr\u00e1vn\u00edch p\u0159edpisech<\/h2>\n<p>Pr\u016fm\u011brn\u00fd v\u00fdd\u011blek je hodnota, kterou pot\u0159ebujete pro v\u00fdpo\u010det r\u016fzn\u00fdch n\u00e1hrad mzdy, mzdov\u00fdch p\u0159\u00edplatk\u016f, odstupn\u00e9ho, limitu n\u00e1hrady \u0161kod a podobn\u011b. Ur\u010duje se z hrub\u00e9 mzdy nebo platu zam\u011bstnance v rozhodn\u00e9m obdob\u00ed za odpracovanou dobu.<\/p>\n<p>Pravidla pro v\u00fdpo\u010det pr\u016fm\u011brn\u00e9ho v\u00fdd\u011blku jsou zakotvena v \u00a7 351 a\u017e \u00a7362 z\u00e1kona \u010d. 262\/2006 Sb., z\u00e1kon\u00edk pr\u00e1ce (d\u00e1le jen ZP). Od 1. \u010dervna 2025 zm\u011bnila tzv. flexinovela postup v situaci, kdy zam\u011bstnanec v rozhodn\u00e9m obdob\u00ed m\u011bn\u00ed \u00favazek. Nap\u0159\u00edklad kdy\u017e zam\u011bstnanec \u017e\u00e1d\u00e1 po ukon\u010den\u00ed zam\u011bstn\u00e1n\u00ed o podporu v nezam\u011bstnanosti, tak v\u00fdd\u011blek se d\u0159\u00edve po\u010d\u00edtal z aktu\u00e1ln\u00edho v\u00fdd\u011blku ke dni ukon\u010den\u00ed pom\u011bru, nov\u011b se zohled\u0148uje pr\u016fm\u011brn\u00fd \u00favazek za cel\u00e9 rozhodn\u00e9 obdob\u00e9.<\/p>\n<h2>Formy pr\u016fm\u011brn\u00e9ho v\u00fdd\u011blku (PV)<\/h2>\n<p>Z\u00e1kladn\u00ed formou pr\u016fm\u011brn\u00e9ho v\u00fdd\u011blku je <strong>pr\u016fm\u011brn\u00fd (hrub\u00fd) hodinov\u00fd v\u00fdd\u011blek<\/strong>.<\/p>\n<p>Dal\u0161\u00ed mo\u017en\u00e9 druhy PV se kter\u00fdmi se b\u011b\u017en\u011b setk\u00e1v\u00e1me:<\/p>\n<ul>\n<li>pr\u016fm\u011brn\u00fd hrub\u00fd m\u011bs\u00ed\u010dn\u00ed v\u00fdd\u011blek (PHV),<\/li>\n<li>pr\u016fm\u011brn\u00fd \u010dist\u00fd m\u011bs\u00ed\u010dn\u00ed v\u00fdd\u011blek,<\/li>\n<li>pravd\u011bpodobn\u00fd v\u00fdd\u011blek (pou\u017eije se pouze, pokud zam\u011bstnanec v rozhodn\u00e9m obdob\u00ed neodpracoval alespo\u0148 21 dn\u016f),<\/li>\n<li>redukovan\u00fd pr\u016fm\u011brn\u00fd v\u00fdd\u011blek (pou\u017eije se pro \u00fa\u010dely v\u00fdpo\u010dtu n\u00e1hrady mzdy nebo platu p\u0159i do\u010dasn\u00e9 pracovn\u00ed neschopnosti).<\/li>\n<\/ul>\n<h2>Kdy se pr\u016fm\u011brn\u00fd v\u00fdd\u011blek pou\u017e\u00edv\u00e1<\/h2>\n<p>Pr\u016fm\u011brn\u00fd v\u00fdd\u011blek je z\u00e1kladem pro v\u00fdpo\u010det \u0159ady n\u00e1hrad \u010di p\u0159\u00edplatk\u016f.<\/p>\n<p><strong>Mezi nej\u010dast\u011bj\u0161\u00ed n\u00e1hrady mzdy nebo platu pat\u0159\u00ed:<\/strong><\/p>\n<ul>\n<li>za dovolenou,<\/li>\n<li>p\u0159i p\u0159ek\u00e1\u017ek\u00e1ch v pr\u00e1ci p\u0159i p\u0159ek\u00e1\u017ek\u00e1ch v pr\u00e1ci na stran\u011b zam\u011bstnance i zam\u011bstnavatele,<\/li>\n<li>za prvn\u00edch 14 dn\u016f do\u010dasn\u00e9 pracovn\u00ed neschopnosti,<\/li>\n<li>p\u0159i v\u00fdpo\u010dtu odstupn\u00e9ho nebo p\u0159i neplatn\u00e9m rozv\u00e1z\u00e1n\u00ed pracovn\u00edho pom\u011bru,<\/li>\n<li>p\u0159i okam\u017eit\u00e9m zru\u0161en\u00ed pracovn\u00edho pom\u011bru ze strany zam\u011bstnance,<\/li>\n<li>doplatek p\u0159i v\u00fdkonu jin\u00e9 pr\u00e1ce a p\u0159i kontu pracovn\u00ed doby.<\/li>\n<\/ul>\n<p><strong>Mezi nej\u010dast\u011bj\u0161\u00ed p\u0159\u00edplatky ke mzd\u011b nebo platu, pro jejich\u017e v\u00fdpo\u010det pou\u017eijeme PHV, pat\u0159\u00ed p\u0159\u00edplatky:<\/strong><\/p>\n<ul>\n<li>za pr\u00e1ci p\u0159es\u010das,<\/li>\n<li>za sv\u00e1tek,<\/li>\n<li>za no\u010dn\u00ed pr\u00e1ci,<\/li>\n<li>za pr\u00e1ci v sobotu a v ned\u011bli.<\/li>\n<\/ul>\n<p>TIP: Zjist\u011bte, jak <a href=\"https:\/\/money.cz\/novinky-a-tipy\/mzdy-a-personalistika\/svatek-v-pracovnepravnich-souvislostech\/\">z\u00e1kon vymezuje sv\u00e1tek<\/a> a kolik za pr\u00e1ci ve sv\u00e1tek dostanete.<\/p>\n<p><strong>Dal\u0161\u00ed mo\u017en\u00e9 n\u00e1hrady odv\u00edjej\u00edc\u00ed se od v\u00fd\u0161e pr\u016fm\u011brn\u00e9ho v\u00fdd\u011blku:<\/strong><\/p>\n<ul>\n<li>n\u00e1hrada \u0161kody v&nbsp;pracovn\u011bpr\u00e1vn\u00edch vztaz\u00edch<\/li>\n<li>vyrovn\u00e1n\u00ed p\u0159i konkuren\u010dn\u00ed dolo\u017ece<\/li>\n<li>p\u0159echod pr\u00e1v p\u0159i \u00famrt\u00ed zam\u011bstnance<\/li>\n<li>podpora v&nbsp;nezam\u011bstnanosti a podpora p\u0159i rekvalifikace vypl\u00e1cen\u00e9 od \u00fa\u0159adu pr\u00e1ce<\/li>\n<\/ul>\n<p><strong>Dal\u0161\u00ed mo\u017en\u00e9 n\u00e1hrady odv\u00edjej\u00edc\u00ed se od v\u00fd\u0161e pr\u016fm\u011brn\u00e9ho v\u00fdd\u011blku:<\/strong><\/p>\n<ul>\n<li>n\u00e1hrada \u0161kody v pracovn\u011bpr\u00e1vn\u00edch vztaz\u00edch,<\/li>\n<li>vyrovn\u00e1n\u00ed p\u0159i konkuren\u010dn\u00ed dolo\u017ece,<\/li>\n<li>p\u0159echod pr\u00e1v p\u0159i \u00famrt\u00ed zam\u011bstnance,<\/li>\n<li>podpora v nezam\u011bstnanosti a podpora p\u0159i rekvalifikace vypl\u00e1cen\u00e9 od \u00fa\u0159adu pr\u00e1ce.<\/li>\n<\/ul>\n<h2>Pravidla pro v\u00fdpo\u010det pr\u016fm\u011brn\u00e9ho v\u00fdd\u011blku<\/h2>\n<p>V\u00fdpo\u010det pr\u016fm\u011brn\u00e9ho v\u00fdd\u011blku podl\u00e9h\u00e1 z\u00e1kon\u00edku pr\u00e1ce, kter\u00fd je nad\u0159azen intern\u00edm sm\u011brnic\u00edm. V nich ale m\u016f\u017eete m\u00edt specifikov\u00e1n nap\u0159\u00edklad postup v\u00fdpo\u010dtu pravd\u011bpodobn\u00e9ho v\u00fdd\u011blku, kde z\u00e1kon d\u00e1v\u00e1 ur\u010ditou volnost.<\/p>\n<p>Pr\u016fm\u011brn\u00fd v\u00fdd\u011blek se po\u010d\u00edt\u00e1 z hrub\u00e9 mzdy (jde tedy o pr\u016fm\u011brn\u00fd hrub\u00fd v\u00fdd\u011blek) z\u00fa\u010dtovan\u00e9 k v\u00fdplat\u011b v tzv. <strong>rozhodn\u00e9m obdob\u00ed<\/strong>. T\u00edm se mysl\u00ed p\u0159edchoz\u00ed kalend\u00e1\u0159n\u00ed \u010dtvrtlet\u00ed. Pr\u016fm\u011brn\u00fd v\u00fdd\u011blek zji\u0161\u0165ujeme k 1. dni n\u00e1sleduj\u00edc\u00edm po tomto \u010dtvrtlet\u00ed a po\u010d\u00edt\u00e1me s n\u00edm cel\u00e9 dal\u0161\u00ed \u010dtvrtlet\u00ed do v\u00fdpo\u010dtu nov\u00e9ho pr\u016fm\u011brn\u00e9ho v\u00fdd\u011blku. Tedy:<\/p>\n<ul>\n<li>k 1. 1. po\u010d\u00edt\u00e1me pr\u016fm\u011brn\u00fd v\u00fdd\u011blek z obdob\u00ed od \u0159\u00edjna do prosince,<\/li>\n<li>k 1. 4. to bude z obdob\u00ed od ledna do b\u0159ezna,<\/li>\n<li>k 1. 7. za obdob\u00ed od dubna do \u010dervna,<\/li>\n<li>k 1. 10. za obdob\u00ed od \u010dervence do z\u00e1\u0159\u00ed.<\/li>\n<\/ul>\n<p>Vykon\u00e1v\u00e1-li zam\u011bstnanec pr\u00e1ci u t\u00e9ho\u017e zam\u011bstnavatele ve v\u00edce pracovn\u011bpr\u00e1vn\u00edch vztaz\u00edch, posuzuje se mzda, plat nebo odm\u011bna v ka\u017ed\u00e9m z t\u011bchto vztah\u016f odd\u011blen\u011b.<\/p>\n<p><strong>PHV &#8211; Pr\u016fm\u011brn\u00fd hrub\u00fd hodinov\u00fd v\u00fdd\u011blek zjist\u00edme n\u00e1sledovn\u011b:<\/strong><\/p>\n<p><a href=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/2021\/07\/vydelek-tab-1.png\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-large wp-image-5610\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/2021\/07\/vydelek-tab-1-1024x126.png\" alt=\"\" width=\"1024\" height=\"126\"><\/a><\/p>\n<p>PHV zaokrouhlujeme matematicky na 2 desetinn\u00e1 m\u00edsta.<\/p>\n<p><strong>Pro v\u00fdpo\u010det PHV jsou tedy rozhodn\u00e9 n\u00e1sleduj\u00edc\u00ed t\u0159i faktory (\u00a7353 ZP):<\/strong><\/p>\n<ol>\n<li>rozhodn\u00e9 obdob\u00ed,<\/li>\n<li>hrub\u00e1 mzda (nebo plat) dosa\u017een\u00e1 v rozhodn\u00e9m obdob\u00ed,<\/li>\n<li>skute\u010dn\u011b odpracovan\u00e1 doba v rozhodn\u00e9m obdob\u00ed.<\/li>\n<\/ol>\n<p>Rozhodn\u00fdm obdob\u00edm je (\u00a7354 ZP):<\/p>\n<ul>\n<li>p\u0159edchoz\u00ed kalend\u00e1\u0159n\u00ed \u010dtvrtlet\u00ed,<\/li>\n<li><strong>p\u0159i vzniku zam\u011bstn\u00e1n\u00ed<\/strong> v pr\u016fb\u011bhu p\u0159edchoz\u00edho kalend\u00e1\u0159n\u00edho \u010dtvrtlet\u00ed je rozhodn\u00fdm obdob\u00edm doba od vzniku zam\u011bstn\u00e1n\u00ed do konce kalend\u00e1\u0159n\u00edho \u010dtvrtlet\u00ed,<\/li>\n<li>p\u0159i uplatn\u011bn\u00ed konta pracovn\u00ed je rozhodn\u00fdm obdob\u00edm p\u0159edchoz\u00edch 12 kalend\u00e1\u0159n\u00edch m\u011bs\u00edc\u016f po sob\u011b jdouc\u00edch p\u0159ed za\u010d\u00e1tkem vyrovn\u00e1vac\u00edho obdob\u00ed,<\/li>\n<li>pro \u00fa\u010dely n\u00e1hrady \u0161kody p\u0159i pracovn\u00edch \u00farazech nebo nemocech z povol\u00e1n\u00ed je rozhodn\u00fdm obdob\u00edm p\u0159edchoz\u00ed kalend\u00e1\u0159n\u00ed rok, je-li toto rozhodn\u00e9 obdob\u00ed pro zam\u011bstnance v\u00fdhodn\u011bj\u0161\u00ed.<\/li>\n<\/ul>\n<p>U dohod o prac\u00edch konan\u00fdch mimo pracovn\u00ed pom\u011br, je-li sjedn\u00e1na jednor\u00e1zov\u00e1 splatnost odm\u011bny z dohody a\u017e po proveden\u00ed cel\u00e9ho pracovn\u00edho \u00fakolu, je rozhodn\u00fdm obdob\u00edm cel\u00e1 doba, po kterou trvalo proveden\u00ed sjednan\u00e9ho pracovn\u00edho \u00fakolu.<\/p>\n<h2>Co zahrnout do v\u00fdpo\u010dtu pr\u016fm\u011brn\u00e9ho v\u00fdd\u011blku a co ne<\/h2>\n<p><strong>Do v\u00fdpo\u010dtu PHV se zapo\u010d\u00edt\u00e1v\u00e1 v\u0161e, co m\u00e1 charakter mzdy nebo platu:<\/strong><\/p>\n<ul>\n<li>z\u00e1kladn\u00ed mzda,<\/li>\n<li>p\u0159\u00edplatky za pr\u00e1ci p\u0159es\u010das, za sv\u00e1tek, za no\u010dn\u00ed pr\u00e1ci, za pr\u00e1ci ve zt\u00ed\u017een\u00e9m pracovn\u00edm prost\u0159ed\u00ed, za pr\u00e1ci v sobotu a v ned\u011bli,<\/li>\n<li>odm\u011bny, bonusy, pr\u00e9mie, osobn\u00ed ohodnocen\u00ed,<\/li>\n<li>doplatky p\u0159i p\u0159eveden\u00ed na jinou pr\u00e1ci,<\/li>\n<li>doplatky do minim\u00e1ln\u00ed mzdy.<\/li>\n<li><a href=\"https:\/\/money.cz\/novinky-a-tipy\/mzdy-a-personalistika\/minimalni-a-zarucena-mzda-v-roce-2022-koho-se-tyka-a-jaka-je-jeji-vyse\/\">doplatky do minim\u00e1ln\u00ed a zaru\u010den\u00e9 mzdy<\/a>.<\/li>\n<\/ul>\n<p><strong>Do v\u00fdpo\u010dtu PHV se b\u011b\u017en\u011b nezapo\u010d\u00edt\u00e1vaj\u00ed takov\u00e1 pln\u011bn\u00ed, kter\u00e1 nemaj\u00ed charakter odm\u011bny za pr\u00e1ci:<\/strong><\/p>\n<ul>\n<li>odm\u011bna za pracovn\u00ed pohotovost,<\/li>\n<li>odm\u011bny p\u0159i pracovn\u00edm nebo \u017eivotn\u00edm jubileu,<\/li>\n<li>odm\u011bna p\u0159i prvn\u00edm p\u0159izn\u00e1n\u00ed d\u016fchodu,<\/li>\n<li>odm\u011bny p\u0159i poskytnut\u00ed pomoci p\u0159i \u017eiveln\u00edch a jin\u00fdch mimo\u0159\u00e1dn\u00fdch ud\u00e1lostech,<\/li>\n<li>odm\u011bny p\u0159i firemn\u00edch v\u00fdro\u010d\u00edch,<\/li>\n<li>odm\u011bny za p\u0159\u00edtomnost,<\/li>\n<li>n\u00e1hrada mzdy za dovolenou, sv\u00e1tek nebo p\u0159i p\u0159ek\u00e1\u017ek\u00e1ch v pr\u00e1ci,<\/li>\n<li>pln\u011bn\u00ed v\u011brnostn\u00ed a stabiliza\u010dn\u00ed povahy.<\/li>\n<\/ul>\n<p><strong>Mzdou ani platem takt\u00e9\u017e nejsou:<\/strong><\/p>\n<ul>\n<li>pen\u011b\u017eit\u00fd i nepen\u011b\u017eit\u00fd p\u0159\u00edsp\u011bvek na stravov\u00e1n\u00ed,<\/li>\n<li>v\u00fdhoda ve form\u011b pou\u017e\u00edv\u00e1n\u00ed firemn\u00edho vozidla pro soukrom\u00e9 \u00fa\u010dely,<\/li>\n<li>p\u0159\u00edsp\u011bvky na dovolenou, na dopravu, na o\u0161acen\u00ed, na V\u00e1noce, d\u00e1rky zam\u011bstnanc\u016fm apod.,<\/li>\n<li>n\u00e1hrada mzdy nebo platu za do\u010dasnou pracovn\u00ed neschopnost,<\/li>\n<li>cestovn\u00ed n\u00e1hrady,<\/li>\n<li>odm\u011bny za vyn\u00e1lezy a zlep\u0161ovac\u00ed n\u00e1vrhy (zvl\u00e1\u0161tn\u00ed odm\u011bna podle z\u00e1kona \u010d. 527\/1990 Sb.),<\/li>\n<li>dodate\u010dn\u00e1 odm\u011bna podle autorsk\u00e9ho z\u00e1kona (z\u00e1kon \u010d. 121\/200 Sb.),<\/li>\n<li>n\u00e1hrada \u0161kody.<\/li>\n<\/ul>\n<p><strong>Do odpracovan\u00e9 doby se zapo\u010d\u00edt\u00e1v\u00e1:<\/strong><\/p>\n<ul>\n<li>skute\u010dn\u011b odpracovan\u00e1 doba, tzn. v\u010detn\u011b p\u0159es\u010dasov\u00fdch hodin,<\/li>\n<li>sv\u00e1tek, kter\u00fd je placen\u00fd n\u00e1hradou mzdy,<\/li>\n<li>i p\u0159\u00edpady, kdy nen\u00ed konan\u00e1 pr\u00e1ce, ale zam\u011bstnanci n\u00e1le\u017e\u00ed mzda (p\u0159est\u00e1vky na kojen\u00ed, bezpe\u010dnostn\u00ed p\u0159est\u00e1vky, \u00fa\u010dast na \u0161kolen\u00ed, doba rekvalifikace, pokud se napracov\u00e1v\u00e1 n\u00e1hradn\u00ed volno).<\/li>\n<\/ul>\n<p><strong>Do odpracovan\u00e9 doby se naopak nezapo\u010d\u00edt\u00e1v\u00e1:<\/strong><\/p>\n<ul>\n<li>pracovn\u00ed pohotovost (doba, v n\u00ed\u017e je zam\u011bstnanec p\u0159ipraven k p\u0159\u00edpadn\u00e9mu v\u00fdkonu pr\u00e1ce, zam\u011bstnanec tedy nepracuje),<\/li>\n<li>jak\u00e9koliv nep\u0159\u00edtomnosti v pr\u00e1ci (neplacen\u00e9 volno, neomluven\u00e1 absence),<\/li>\n<li>p\u0159est\u00e1vky na j\u00eddlo a oddech,<\/li>\n<li>doba dovolen\u00e9 (pozor, od roku 2024 se t\u00fdk\u00e1 i dohod\u00e1\u0159\u016f, kte\u0159\u00ed maj\u00ed n\u00e1rok na dovolenou),<\/li>\n<li>obdob\u00ed, za kter\u00e9 n\u00e1le\u017e\u00ed zam\u011bstnanci n\u00e1hrada mzdy p\u0159i p\u0159ek\u00e1\u017ek\u00e1ch v pr\u00e1ci, a to jak na stran\u011b zam\u011bstnance, tak na stran\u011b zam\u011bstnavatele.<\/li>\n<\/ul>\n<h2>Minim\u00e1ln\u00ed mzda a ochrana v\u00fdd\u011blku<\/h2>\n<p>Pokud by vypo\u010dten\u00fd pr\u016fm\u011brn\u00fd v\u00fdd\u011blek vy\u0161el ni\u017e\u0161\u00ed ne\u017e aktu\u00e1ln\u00ed <strong>minim\u00e1ln\u00ed mzda<\/strong>, mus\u00ed se nav\u00fd\u0161it na \u00farove\u0148 odpov\u00eddaj\u00edc\u00ed minim\u00e1ln\u00ed mzd\u011b.<\/p>\n<ul>\n<li>Minim\u00e1ln\u00ed mzda pro rok 2025 je 20 800 K\u010d (tedy 124,40 K\u010d\/hod).<\/li>\n<li>Minim\u00e1ln\u00ed mzda pro rok 2026 je 22 400 K\u010d (tedy 134,40 K\u010d\/hod).<\/li>\n<\/ul>\n<h3>Jak je to se zaru\u010denou mzdou<\/h3>\n<p>D\u0159\u00edve se krom\u011b minim\u00e1ln\u00ed mzdy zva\u017eovala i zaru\u010den\u00e1 mzda. Od roku 2025 ale plat\u00ed pro soukrom\u00fd sektor jen z\u00e1konem stanoven\u00e1 minim\u00e1ln\u00ed mzda. Zaru\u010den\u00fd plat se t\u00fdk\u00e1 jen zam\u011bstnanc\u016f ve ve\u0159ejn\u00e9 a st\u00e1tn\u00ed sf\u00e9\u0159e.<\/p>\n<p>Zat\u00edmco minim\u00e1ln\u00ed mzda ud\u00e1v\u00e1 nejni\u017e\u0161\u00ed mo\u017en\u00fd v\u00fdd\u011blek bez ohledu na to, jakou pr\u00e1ci vykon\u00e1v\u00e1, zaru\u010den\u00e1 mzda se ur\u010duje podle <strong>pracovn\u00edch skupin<\/strong> \u2013 d\u0159\u00edve jich bylo osm, nyn\u00ed \u010dty\u0159i:<\/p>\n<ul>\n<li><strong>prvn\u00ed skupina<\/strong> (z\u00e1kladn\u00ed vzd\u011bl\u00e1n\u00ed, nap\u0159. ukl\u00edze\u010di) \u2013 zaru\u010den\u00fd plat v roce 2026 je 22 400 K\u010d (134,40 K\u010d\/hod),<\/li>\n<li><strong>druh\u00e1 skupina<\/strong> (st\u0159edn\u00ed vzd\u011bl\u00e1n\u00ed s v\u00fdu\u010dn\u00edm listem, nap\u0159. skladn\u00edci) \u2013 26 880 K\u010d (161,30 K\u010d\/hod),<\/li>\n<li><strong>t\u0159et\u00ed skupina<\/strong> (st\u0159edn\u00ed vzd\u011bl\u00e1n\u00ed s maturitou, nap\u0159. \u00fa\u010detn\u00ed, technici) \u2013 31 360 K\u010d (188,20 K\u010d\/hod),<\/li>\n<li><strong>\u010dtvrt\u00e1 skupina<\/strong> (vysoko\u0161kolsk\u00e9 vzd\u011bl\u00e1n\u00ed, nap\u0159. pr\u00e1vn\u00edci, analytici, v\u00fdzkumn\u00edci) \u2013 35 840 K\u010d (215,10 K\u010d\/hod).<\/li>\n<\/ul>\n<p><strong>P\u0159\u00edklad &#8211; v\u00fdpo\u010det pr\u016fm\u011brn\u00e9ho hodinov\u00e9ho v\u00fdd\u011blku<\/strong><\/p>\n<p>Zam\u011bstnanec Petr pracuje jako \u00fa\u010detn\u00ed ve firm\u011b, kde m\u00e1 sjednanou m\u011bs\u00ed\u010dn\u00ed mzdu 40 000 K\u010d. U firmy pracuje od 1. 1. 2025 s \u00favazkem 40 hodin t\u00fddn\u011b. Jak\u00fd bude pr\u016fm\u011brn\u00fd hodinov\u00fd v\u00fdd\u011blek, pokud od ledna do b\u0159ezna odpracoval v\u017edy cel\u00fd fond sv\u00e9 pracovn\u00ed doby?<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td>\n<p>M\u011bs\u00edc<\/p>\n<\/td>\n<td>\n<p>Hrub\u00e1 mzda za skute\u010dn\u011b odpracovanou dobu<\/p>\n<\/td>\n<td>\n<p>Skute\u010dn\u011b odpracovan\u00e9 hodiny<\/p>\n<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\n<p>Leden 2025<\/p>\n<\/td>\n<td>\n<p>40 000 K\u010d<\/p>\n<\/td>\n<td>\n<p>168<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>\u00danor 2025<\/p>\n<\/td>\n<td>\n<p>40 000 K\u010d<\/p>\n<\/td>\n<td>\n<p>160<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>B\u0159ezen 2025<\/p>\n<\/td>\n<td>\n<p>40 000 K\u010d<\/p>\n<\/td>\n<td>\n<p>184<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\u00a0<\/td>\n<td>\n<p>120 000<\/p>\n<\/td>\n<td>\n<p>512<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table class=\"table table-zebra\">\n<tbody>\n<tr>\n<td rowspan=\"2\">\n<p>PHV<\/p>\n<\/td>\n<td>\n<p>120 000 K\u010d<\/p>\n<\/td>\n<td rowspan=\"2\">\n<p>234,38 K\u010d<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>512<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>V\u00fdpo\u010det pr\u016fm\u011brn\u00e9ho hrub\u00e9ho m\u011bs\u00ed\u010dn\u00edho v\u00fdd\u011blku (\u00a7356 ZP)<\/strong><\/p>\n<p>Z\u00e1kon\u00edk pr\u00e1ce n\u00e1m ud\u00e1v\u00e1 jasn\u00e1 pravidla pro v\u00fdpo\u010det hrub\u00e9ho m\u011bs\u00ed\u010dn\u00edho v\u00fdd\u011blku. Vyu\u017e\u00edv\u00e1 se nap\u0159\u00edklad pro \u00fa\u010dely podpory v nezam\u011bstnanosti a po\u010d\u00edt\u00e1 se podle vzorce:<\/p>\n<p><a href=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/2021\/07\/vydelek-tab-5.png\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-large wp-image-5620\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/2021\/07\/vydelek-tab-5-1024x132.png\" alt=\"\" width=\"1024\" height=\"132\"><\/a><\/p>\n<p><strong>P\u0159\u00edklad <\/strong><\/p>\n<p>Zam\u011bstnanec Josef je zam\u011bstnan\u00fd jako mechanik a m\u00e1 sjednanou hodinovou mzdu 230 K\u010d. U firmy pracuje od 1. 1. 2025 s \u00favazkem 37,5 hod\/t\u00fddn\u011b. Jak\u00fd bude jeho pr\u016fm\u011brn\u00fd hodinov\u00fd v\u00fdd\u011blek, jestli\u017ee v m\u011bs\u00edc\u00edch lednu a\u017e b\u0159eznu 2025 odpracoval v\u017edy cel\u00fd fond sv\u00e9 pracovn\u00ed doby a v b\u0159eznu dostal odm\u011bnu 5 000 K\u010d?<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td>\n<p>M\u011bs\u00edc<\/p>\n<\/td>\n<td>\n<p>Hrub\u00e1 mzda za skute\u010dn\u011b odpracovanou dobu<\/p>\n<\/td>\n<td>\n<p>Skute\u010dn\u011b odpracovan\u00e9 hodiny<\/p>\n<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\n<p>Leden 2025<\/p>\n<\/td>\n<td>\n<p>36 225 K\u010d<\/p>\n<\/td>\n<td>\n<p>168<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>\u00danor 2025<\/p>\n<\/td>\n<td>\n<p>34 500 K\u010d<\/p>\n<\/td>\n<td>\n<p>160<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>B\u0159ezen 2025<\/p>\n<\/td>\n<td>\n<p>39 675 K\u010d<\/p>\n<\/td>\n<td>\n<p>184<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>&nbsp;<\/p>\n<\/td>\n<td>\n<p>115 400<\/p>\n<\/td>\n<td>\n<p>480<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table class=\"table table-zebra\">\n<tbody>\n<tr>\n<td rowspan=\"2\">\n<p>PHV<\/p>\n<\/td>\n<td>\n<p>115 400 K\u010d<\/p>\n<\/td>\n<td rowspan=\"2\">\n<p>240,42 K\u010d<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>480<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>PV = TPD * PHV * 4,348<\/strong><\/p>\n<p>PV = 37,5 * 240,42 * 4,348 = 39 200,48 zaokrouhleno ve prosp\u011bch zam\u011bstnance na 39 201 K\u010d<\/p>\n<p><strong>V\u00fdpo\u010det pr\u016fm\u011brn\u00e9ho \u010dist\u00e9ho m\u011bs\u00ed\u010dn\u00edho v\u00fdd\u011blku (\u00a7356 ZP)<\/strong><\/p>\n<p>Tento druh pr\u016fm\u011brn\u00e9ho v\u00fdd\u011blku se pou\u017e\u00edv\u00e1 nap\u0159\u00edklad pro v\u00fdpo\u010det v\u00fd\u0161e podpory v nezam\u011bstnanosti, odstupn\u00e9ho nebo n\u00e1grady p\u0159i pracovn\u00ed neschopnosti. Zjist\u00edte ho tak, \u017ee od pr\u016fm\u011brn\u00e9ho m\u011bs\u00ed\u010dn\u00edho hrub\u00e9ho v\u00fdd\u011blku ode\u010dteme \u201efiktivn\u00ed\u201c pojistn\u00e9 na soci\u00e1ln\u00ed a zdravotn\u00ed poji\u0161t\u011bn\u00ed a \u201efiktivn\u00ed\u201c z\u00e1lohu na da\u0148 z p\u0159\u00edjmu fyzick\u00fdch osob ze z\u00e1visl\u00e9 \u010dinnosti. Ode\u010d\u00edt\u00e1me pouze z\u00e1lohu na da\u0148, da\u0148ov\u00fd bonus nep\u0159i\u010d\u00edt\u00e1me.<\/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\/2369\">\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\/2369\">\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<p><strong>P\u0159\u00edklad<\/strong><\/p>\n<p>Pan\u00ed Dana je zam\u011bstnan\u00e1 jako prodava\u010dka se sjednanou hodinovou mzdou 165 K\u010d, s \u00favazkem 40 hod\/t\u00fddn\u011b. K 30. 5. 2025 s n\u00ed zam\u011bstnavatel ukon\u010dil pracovn\u00ed pom\u011br. Pan\u00ed Dana po\u017eaduje po zam\u011bstnavateli vyplnit potvrzen\u00ed pro \u00fa\u0159ad pr\u00e1ce o jej\u00edm \u010dist\u00e9m pr\u016fm\u011brn\u00e9m v\u00fdd\u011blku. V m\u011bs\u00edc\u00edch lednu a \u00fanoru 2025 odpracovala cel\u00fd fond sv\u00e9 pracovn\u00ed doby a v b\u0159eznu 2025 \u010derpala 80 hodin dovolen\u00e9. V \u00fanoru j\u00ed byl vyplacen p\u0159\u00edplatek za 2 odpracovan\u00e9 soboty ve v\u00fd\u0161i 264 K\u010d. Pan\u00ed Dana podepsala prohl\u00e1\u0161en\u00ed poplatn\u00edka a uplat\u0148uje pouze m\u011bs\u00ed\u010dn\u00ed slevu na poplatn\u00edka.<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td>\n<p>M\u011bs\u00edc<\/p>\n<\/td>\n<td>\n<p>Hrub\u00e1 mzda za skute\u010dn\u011b odpracovanou dobu<\/p>\n<\/td>\n<td>\n<p>Skute\u010dn\u011b odpracovan\u00e9 hodiny<\/p>\n<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\n<p>Leden 2025<\/p>\n<\/td>\n<td>\n<p>27 720 K\u010d<\/p>\n<\/td>\n<td>\n<p>168<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>\u00danor 2025<\/p>\n<\/td>\n<td>\n<p>26 400 + 264 K\u010d<\/p>\n<\/td>\n<td>\n<p>160<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>B\u0159ezen 2025<\/p>\n<\/td>\n<td>\n<p>17 160 K\u010d<\/p>\n<\/td>\n<td>\n<p>184 \u2013 80 = 104<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\u00a0<\/td>\n<td>\n<p>71 544 K\u010d<\/p>\n<\/td>\n<td>\n<p>432<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table class=\"table table-zebra\">\n<tbody>\n<tr>\n<td rowspan=\"2\">\n<p>PHV<\/p>\n<\/td>\n<td>\n<p>71 544 K\u010d<\/p>\n<\/td>\n<td rowspan=\"2\">\n<p>165,61 K\u010d<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>432<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>PV =&nbsp;<strong>TPD * PHV * 4,348<\/strong><\/p>\n<p>PV = 40 * 165,61 * 4,348 = 28 802,89 zaokrouhleno na 28 803 K\u010d<\/p>\n<p><strong>PMV = 28 803 K\u010d m\u00ednus fiktivn\u00ed odvody:<\/strong><\/p>\n<table class=\"table table-zebra\">\n<tbody>\n<tr>\n<td colspan=\"2\">\n<p><strong>\u00dahrn p\u0159\u00edjm\u016f \u2013 HM<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>28 803 K\u010d<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><span>Odvody zam\u011bstnanec<\/span><\/p>\n<\/td>\n<td>\n<p><span>ZP 4,5 %<\/span><\/p>\n<\/td>\n<td>\n<p><span>1 297 K\u010d<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><span>Odvody zam\u011bstnanec<\/span><\/p>\n<\/td>\n<td>\n<p><span>SP 6,5 %<\/span><\/p>\n<\/td>\n<td>\n<p><span>1 873 K\u010d<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><span>Odvody zam\u011bstnanec<\/span><\/p>\n<\/td>\n<td>\n<p><span>NP 0,6 %<\/span><\/p>\n<\/td>\n<td>\n<p><span>173 K\u010d<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\">\n<p><strong>Odvody zam\u011bstnanec celkem <\/strong><span>(11,6 % z hrub\u00e9 mzdy)<\/span><\/p>\n<\/td>\n<td>\n<p><strong>3 341 K\u010d<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\">\n<p><strong>Z\u00e1klad dan\u011b <\/strong><span>(zaokrouhlen\u00fd na cel\u00e9 stovky K\u010d nahoru)<\/span><\/p>\n<\/td>\n<td>\n<p><span>28 900 K\u010d<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\">\n<p><strong>Vypo\u010dten\u00e1 da\u0148 15 %<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>4 335 K\u010d<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><span>Sleva na dani<\/span><\/p>\n<\/td>\n<td>\n<p><span>na poplatn\u00edka<\/span><\/p>\n<\/td>\n<td>\n<p><span>2 570 K\u010d<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><strong>\u010cIST\u00c1 MZDA<\/strong><\/p>\n<\/td>\n<td>\u00a0<\/td>\n<td>\n<p><strong>23 697 K\u010d<\/strong><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Pr\u016fm\u011brn\u00fd m\u011bs\u00ed\u010dn\u00ed \u010dist\u00fd v\u00fdd\u011blek \u010din\u00ed 23 697 K\u010d.<\/p>\n<p>Pravidla pro v\u00fdpo\u010det pravd\u011bpodobn\u00e9ho v\u00fdd\u011blku, redukovan\u00e9ho v\u00fdd\u011blku a vliv vyplacen\u00e9 odm\u011bny za del\u0161\u00ed \u010dasov\u00e9 obdob\u00ed na v\u00fdpo\u010det PHV si vysv\u011btl\u00edme v na\u0161em p\u0159\u00ed\u0161t\u00edm d\u00edle.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Co je to pr\u016fm\u011brn\u00fd v\u00fdd\u011blek a jeho zakotven\u00ed v pr\u00e1vn\u00edch p\u0159edpisech Pr\u016fm\u011brn\u00fd v\u00fdd\u011blek je hodnota, kterou pot\u0159ebujete pro v\u00fdpo\u010det r\u016fzn\u00fdch n\u00e1hrad mzdy, mzdov\u00fdch p\u0159\u00edplatk\u016f, odstupn\u00e9ho, &#8230;<\/p>\n","protected":false},"author":10,"featured_media":2376,"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":[50,198,179,130,199],"class_list":["post-2369","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-prumerny-vydelek","tag-zakonik-prace"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2369","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=2369"}],"version-history":[{"count":7,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2369\/revisions"}],"predecessor-version":[{"id":18301,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2369\/revisions\/18301"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/2376"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=2369"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=2369"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=2369"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}