{"id":4279,"date":"2022-02-18T07:00:00","date_gmt":"2022-02-18T07:00:00","guid":{"rendered":"http:\/\/3.72.177.72\/novinky-a-tipy\/jak-udelat-smlouvu-o-vykonu-funkce-jednatele-a-jeji-vzor\/"},"modified":"2023-06-09T15:15:55","modified_gmt":"2023-06-09T13:15:55","slug":"jak-udelat-smlouvu-o-vykonu-funkce-jednatele-a-jeji-vzor","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/mzdy-a-personalistika\/jak-udelat-smlouvu-o-vykonu-funkce-jednatele-a-jeji-vzor\/","title":{"rendered":"Jak ud\u011blat smlouvu o v\u00fdkonu funkce jednatele a jej\u00ed vzor"},"content":{"rendered":"<p><strong>Funkce jednatele nem\u016f\u017ee b\u00fdt pova\u017eov\u00e1na za z\u00e1vislou pr\u00e1ci <\/strong>dle <a href=\"https:\/\/www.zakonyprolidi.cz\/cs\/2006-262\" target=\"_blank\" rel=\"noopener\">z\u00e1kon\u00edku pr\u00e1ce<\/a>, a\u00a0to i p\u0159es skute\u010dnost, \u017ee v\u00a0\u0159ad\u011b spole\u010dnost\u00ed s\u00a0ru\u010den\u00edm omezen\u00fdm zast\u00e1v\u00e1 jeden a tent\u00fd\u017e \u010dlov\u011bk roli majitele (spole\u010dn\u00edka), jednatele i odborn\u00e9ho pracovn\u00edka. V\u00fdkon funkce jednatele se pova\u017euje za <strong>obchodn\u011bpr\u00e1vn\u00ed vztah<\/strong>, kter\u00fd se prim\u00e1rn\u011b \u0159\u00edd\u00ed <a href=\"https:\/\/businesscenter.podnikatel.cz\/pravo\/zakony\/obchodni-korporace\/\" target=\"_blank\" rel=\"noopener\">z\u00e1konem o\u00a0obchodn\u00edch korporac\u00edch<\/a>.<\/p>\n<h2>Co \u0159\u00edk\u00e1 z\u00e1kon o obchodn\u00edch korporac\u00edch<\/h2>\n<p><a href=\"https:\/\/businesscenter.podnikatel.cz\/pravo\/zakony\/obchodni-korporace\/\" target=\"_blank\" rel=\"noopener\">Z\u00e1kon o obchodn\u00edch korporac\u00edch<\/a>, jeho\u017e posledn\u00ed novela vstoupila v\u00a0platnost 1. ledna 2021, \u0159\u00edk\u00e1, \u017ee <strong>jednateli p\u0159\u00edslu\u0161\u00ed tzv. obchodn\u00ed veden\u00ed spole\u010dnosti<\/strong> (<a href=\"https:\/\/businesscenter.podnikatel.cz\/pravo\/zakony\/obchodni-korporace\/f4589815\/#p195\" target=\"_blank\" rel=\"noopener\">\u00a7 195<\/a>). Problematiku jmenov\u00e1n\u00ed, zm\u011bny, odvol\u00e1n\u00ed jednatele a souvisej\u00edc\u00edch \u010dinnost\u00ed pak \u0159e\u0161\u00ed podrobn\u011bji <a href=\"https:\/\/businesscenter.podnikatel.cz\/pravo\/zakony\/obchodni-korporace\/f4589815\/#aktualni-zneni\" target=\"_blank\" rel=\"noopener\">\u00a7\u00a7 194 \u2013 199<\/a>).<\/p>\n<h2>Smlouva o v\u00fdkonu funkce jednatele u s.r.o. &#8211; p\u0159\u00edkazn\u00ed smlouva<\/h2>\n<p>Aby t\u011bch z\u00e1kon\u016f nebylo m\u00e1lo, tak je t\u0159eba poznamenat, \u017ee se pr\u00e1va a povinnosti mezi \u201eeser\u00f3\u010dkem\u201c a jej\u00edm jednatelem \u0159\u00edd\u00ed ustanoven\u00edmi ob\u010dansk\u00e9ho z\u00e1kon\u00edku, specificky pak <a href=\"https:\/\/www.zakonyprolidi.cz\/cs\/2012-89?text=2430\" target=\"_blank\" rel=\"noopener\">\u00a7\u00a7 2430 &#8211; 2444<\/a>, o\u00a0p\u0159\u00edkazu. Smlouva o v\u00fdkonu funkce jednatele je v tomto p\u0159\u00edpad\u011b <strong>tzv. p\u0159\u00edkazn\u00ed smlouvou<\/strong>.<\/p>\n<p>Smlouva o v\u00fdkonu funkce mus\u00ed m\u00edt v\u017edy <strong>p\u00edsemnou formu<\/strong>. Jej\u00ed schv\u00e1len\u00ed, ale i zm\u011bny, dopln\u011bn\u00ed apod. <strong>schvaluje<\/strong> v p\u0159\u00edpad\u011b s. r. o.<strong> valn\u00e1 hromada<\/strong>. Pokud se jedn\u00e1<br \/>\no \u201eeser\u00f3\u010dko\u201c\u00a0<strong>s\u00a0jedin\u00fdm jednatelem a jedin\u00fdm spole\u010dn\u00edkem v jedn\u00e9 osob\u011b<\/strong>, pak podpisy na\u00a0smlouv\u011b mus\u00ed b\u00fdt <strong>\u00fa\u0159edn\u011b ov\u011b\u0159en\u00e9<\/strong>.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-large wp-image-7481\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/2022\/02\/siriwan-arunsiriwattana-gs0coXLmjdI-unsplash-1024x683.jpg\" alt=\"\" width=\"1024\" height=\"683\" \/><\/p>\n<h2>Nezbytn\u00e9 n\u00e1le\u017eitosti smlouvy o v\u00fdkonu funkce jednatele<\/h2>\n<p>Stejn\u011b jako v\u00a0jin\u00fdch smlouv\u00e1ch, tak i ve smlouv\u011b o v\u00fdkonu funkce jednatele je nezbytn\u00e9 uv\u00e9st <strong>smluvn\u00ed strany a jejich<\/strong> <strong>z\u00e1kladn\u00ed<\/strong> <strong>\u00fadaje<\/strong>. V\u00a0p\u0159\u00edpad\u011b <a href=\"https:\/\/money.cz\/novinky-a-tipy\/podnikani\/spolecnost-s-rucenim-omezenym-jak-zalozit-s-r-o-krok-za-krokem\/\">spole\u010dnosti s\u00a0ru\u010den\u00edm omezen\u00fdm<\/a> se jedn\u00e1 o jej\u00ed s\u00eddlo, I\u010c a z\u00e1pis v\u00a0obchodn\u00edm rejst\u0159\u00edku. <a href=\"https:\/\/www.tovarnik.cz\/jednatel-firmy\" target=\"_blank\" rel=\"noopener\">Jednatele firmy<\/a> ve smlouv\u011b specifikuje rodn\u00e9 \u010d\u00edslo a adresa bydli\u0161t\u011b.<\/p>\n<p>Ve smlouv\u011b d\u00e1le rozhodn\u011b nesm\u00ed chyb\u011bt \u00favodn\u00ed ustanoven\u00ed zahrnuj\u00edc\u00ed z\u00e1kladn\u00ed vztahy mezi \u201eeser\u00f3\u010dkem\u201c\u00a0 a jednatelem a tak\u00e9 <strong>schv\u00e1len\u00ed<\/strong> jednatele valnou hromadou, p\u0159\u00edpadn\u011b rozhodnut\u00edm jedin\u00e9ho spole\u010dn\u00edka. N\u00e1sleduje p\u0159edm\u011bt smlouvy a informace o pr\u00e1vech a povinnostech jednatele a pr\u00e1vech a povinnostech spole\u010dnosti.<\/p>\n<p>Smlouva o v\u00fdkonu funkce jednatele <strong>m\u016f\u017ee<\/strong> mimo jin\u00e9ho <strong>upravovat jeho odm\u011bnu<\/strong>. V\u00a0takov\u00e9m p\u0159\u00edpad\u011b je nezbytn\u00e9 ve smlouv\u011b zohlednit v\u0161echna pln\u011bn\u00ed, na kter\u00e1 bude m\u00edt jednatel n\u00e1rok, prost\u0159ednictv\u00edm:<\/p>\n<ul>\n<li><strong>ur\u010den\u00ed v\u00fd\u0161e odm\u011bny<\/strong> nebo <strong>zp\u016fsobu jej\u00edho jednozna\u010dn\u00e9ho v\u00fdpo\u010dtu<\/strong> i jej\u00ed podoby,<\/li>\n<li><strong>vymezen\u00ed v\u0161ech slo\u017eek odm\u011bn<\/strong>, kter\u00e9 n\u00e1le\u017e\u00ed nebo mohou jednateli n\u00e1le\u017eet, v\u010d. p\u0159\u00edsp\u011bvk\u016f na \u017eivotn\u00ed \u010di penzijn\u00ed p\u0159ipoji\u0161t\u011bn\u00ed, p\u0159\u00edpadn\u00fdch v\u011bcn\u00fdch pln\u011bn\u00ed, dal\u0161\u00edho r\u016fzn\u00e9ho pln\u011bn\u00ed. Toto jin\u00e9 pln\u011bn\u00ed v\u0161ak lze poskytnout <strong>pouze se souhlasem valn\u00e9 hromady<\/strong>, a\u00a0pokud byla z\u0159\u00edzena v s. r. o. dozor\u010d\u00ed rada, pak se k\u00a0n\u011bmu mus\u00ed vyj\u00e1d\u0159it i ta,<\/li>\n<li><strong>ur\u010den\u00ed pravidel pro v\u00fdplatu zvl\u00e1\u0161tn\u00edch odm\u011bn a pod\u00edlu na zisku <\/strong>pro jednatele, pokud mohou b\u00fdt p\u0159izn\u00e1ny.<\/li>\n<\/ul>\n<p>V\u00a0p\u0159\u00edpad\u011b, \u017ee nen\u00ed ve smlouv\u011b odm\u011bna definov\u00e1na a sjedn\u00e1na, znamen\u00e1 to, \u017ee je v\u00fdkon funkce jednatele <strong>bezplatn\u00fd<\/strong>.<\/p>\n<p>Dal\u0161\u00ed n\u00e1le\u017eitosti, kter\u00e9 smlouva o v\u00fdkonu funkce jednatele m\u016f\u017ee specifikovat, je n\u00e1rok na dovolenou, cestovn\u00e9, p\u0159ek\u00e1\u017eky ve v\u00fdkonu funkce na stran\u011b jednatele, povinnost ml\u010denlivosti, \u010dasto i <strong>z\u00e1kaz<\/strong> <strong>konkurence<\/strong>. Ve smlouv\u011b mus\u00ed b\u00fdt uvedena tak\u00e9 <strong>doba jej\u00edho<\/strong> <strong>trv\u00e1n\u00ed<\/strong>. Nesm\u00ed zde chyb\u011bt ani z\u00e1v\u011bre\u010dn\u00e1 ustanoven\u00ed, kter\u00e1 shrnuj\u00ed pr\u00e1va a povinnosti jednotliv\u00fdch stran.<\/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\/4279\">\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\/4279\">\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>Smlouva o v\u00fdkonu funkce jednatele povinn\u00e9 odvody z odm\u011bny<\/h2>\n<p>P\u0159esto\u017ee na jednatele nelze pohl\u00ed\u017eet jako na zam\u011bstnance podle z\u00e1kon\u00edku pr\u00e1ce, z hlediska dan\u011b z p\u0159\u00edjm\u016f je to v\u0161ak stejn\u00e9. Dle <a href=\"https:\/\/businesscenter.podnikatel.cz\/pravo\/zakony\/dprij\/f1457173\/#p6\" target=\"_blank\" rel=\"noopener\">\u00a7 6 z\u00e1kona \u010d. 586\/1992 Sb.<\/a>, o dan\u00edch z\u00a0p\u0159\u00edjm\u016f se pova\u017euje za p\u0159\u00edjem ze z\u00e1visl\u00e9 \u010dinnosti jak p\u0159\u00edjem zam\u011bstnance, tak p\u0159\u00edjem jednatele. Pro \u00fa\u010dely zdan\u011bn\u00ed <strong>se tak <\/strong>jednatel pova\u017euje za zam\u011bstnance a jeho <strong>p\u0159\u00edjem se <\/strong>tedy<strong> dan\u00ed 15% sazbou dan\u011b z\u00a0p\u0159\u00edjmu<\/strong>.<\/p>\n<p>Co se t\u00fdk\u00e1 <strong>odvod\u016f na zdravotn\u00ed poji\u0161t\u011bn\u00ed<\/strong>, tak se na jednatele op\u011bt pohl\u00ed\u017e\u00ed jako na<strong>\u00a0<\/strong>zam\u011bstnance, av\u0161ak s\u00a0t\u00edm rozd\u00edlem, \u017ee na p\u0159\u00edjmy plynouc\u00ed ze smlouvy o v\u00fdkonu funkce se <strong>nevztahuje vylou\u010den\u00ed p\u0159\u00edjm\u016f ni\u017e\u0161\u00edch ne\u017e 3.500 K\u010d (v roce 2021) ze zdravotn\u00edho poji\u0161t\u011bn\u00ed<\/strong>. Pojistn\u00e9 je tedy zdravotn\u00edm poji\u0161\u0165ovn\u00e1m t\u0159eba za\u00a0jednatele <strong>odv\u00e1d\u011bt v\u017edy <\/strong>(i\u00a0u\u00a0mal\u00fdch p\u0159\u00edjm\u016f), by\u0165 by \u0161lo o minim\u00e1ln\u00edho v\u00fd\u0161i pojistn\u00e9ho, procento z\u00a0p\u0159\u00edjm\u016f v\u00a0p\u0159\u00edpad\u011b soub\u011bhu s\u00a0jin\u00fdm p\u0159\u00edjmem, ze kter\u00e9ho se ji\u017e minim\u00e1ln\u00ed pojistn\u00e9 plat\u00ed, \u010di pokud za\u00a0jednatele plat\u00ed pojistn\u00e9 st\u00e1t.<\/p>\n<p><strong>Pro \u00fa\u010dely soci\u00e1ln\u00edho poji\u0161t\u011bn\u00ed a jeho odvod\u016f<\/strong> z\u00e1kon o pojistn\u00e9m na soci\u00e1ln\u00ed zabezpe\u010den\u00ed a\u00a0p\u0159\u00edsp\u011bvku na\u00a0st\u00e1tn\u00ed politiku zam\u011bstnanosti takt\u00e9\u017e pohl\u00ed\u017e\u00ed na jednatele jako na zam\u011bstnance. V p\u0159\u00edpad\u011b soci\u00e1ln\u00edho poji\u0161t\u011bn\u00ed se zohled\u0148uje<strong> i ustanoven\u00ed o zam\u011bstn\u00e1n\u00ed mal\u00e9ho rozsahu<\/strong>, tzn. pokud by <strong>odm\u011bna jednatele byla men\u0161\u00ed ne\u017e\u00a03.500\u00a0K\u010d (v roce 2021), soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed se\u00a0z\u00a0n\u00ed neplat\u00ed<\/strong>.<\/p>\n<p>Skute\u010dnost, \u017ee pr\u00e1ce jednatele nen\u00ed pova\u017eov\u00e1na za z\u00e1vislou pr\u00e1ci dle z\u00e1kon\u00edku pr\u00e1ce, dopad\u00e1 tak\u00e9 na z\u00e1konn\u00e9 poji\u0161t\u011bn\u00ed zam\u011bstnavatele. Z p\u0159\u00edjm\u016f jednatele ze smlouvy<br \/>\no v\u00fdkonu funkce se <strong>neplat\u00ed z\u00e1konn\u00e9 poji\u0161t\u011bn\u00ed odpov\u011bdnosti zam\u011bstnavatele <\/strong>(Kooperativa), tak\u017ee ani <strong>v p\u0159\u00edpad\u011b pracovn\u00edho \u00farazu nelze \u010derpat pojistn\u00e9<\/strong> z\u00a0tohoto z\u00e1konn\u00e9ho pojistn\u00e9ho.<\/p>\n<h2>Vzor smlouvy o v\u00fdkonu funkce jednatele<\/h2>\n<p><a href=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/2022\/02\/vzor-smlouva-o-vykonu-funkce-jednatele-spolecnosti.docx\" target=\"_blank\" rel=\"noopener\">Ke sta\u017een\u00ed zde \u00bb<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Funkce jednatele nem\u016f\u017ee b\u00fdt pova\u017eov\u00e1na za z\u00e1vislou pr\u00e1ci dle z\u00e1kon\u00edku pr\u00e1ce, a\u00a0to i p\u0159es skute\u010dnost, \u017ee v\u00a0\u0159ad\u011b spole\u010dnost\u00ed s\u00a0ru\u010den\u00edm omezen\u00fdm zast\u00e1v\u00e1 jeden a tent\u00fd\u017e \u010dlov\u011bk &#8230;<\/p>\n","protected":false},"author":13,"featured_media":4281,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[17,21],"tags":[258,169,98],"class_list":["post-4279","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-mzdy-a-personalistika","category-pracovnepravni-vztahy","tag-jednatel","tag-mzda-a-plat","tag-zavisla-cinnost"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/4279","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\/13"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=4279"}],"version-history":[{"count":4,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/4279\/revisions"}],"predecessor-version":[{"id":11301,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/4279\/revisions\/11301"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/4281"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=4279"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=4279"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=4279"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}