{"id":4400,"date":"2022-04-11T08:00:01","date_gmt":"2022-04-11T08:00:01","guid":{"rendered":"http:\/\/3.72.177.72\/novinky-a-tipy\/nahrada-pro-zamestnavatele-pri-vypoctu-splatek-v-exekuci-a-oddluzeni-od-roku-2022\/"},"modified":"2023-02-01T15:05:30","modified_gmt":"2023-02-01T14:05:30","slug":"nahrada-pro-zamestnavatele-pri-vypoctu-splatek-v-exekuci-a-oddluzeni-od-roku-2022","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/mzdy-a-personalistika\/nahrada-pro-zamestnavatele-pri-vypoctu-splatek-v-exekuci-a-oddluzeni-od-roku-2022\/","title":{"rendered":"N\u00e1hrada pro zam\u011bstnavatele p\u0159i v\u00fdpo\u010dtu spl\u00e1tek v exekuci a oddlu\u017een\u00ed od roku 2022"},"content":{"rendered":"<h2>Pau\u0161\u00e1ln\u00ed \u010d\u00e1stky na \u00fahradu n\u00e1klad\u016f v souvislosti se sr\u00e1\u017ekami ze mzdy<\/h2>\n<p>Pod \u010d\u00edslem 517\/2021 Sb. byla vyhl\u00e1\u0161ena a nabyla dne 1. 1. 2022 \u00fa\u010dinnosti vyhl\u00e1\u0161ka, kterou se m\u011bn\u00ed n\u011bkter\u00e9 vyhl\u00e1\u0161ky v oblasti v\u00fdkonu rozhodnut\u00ed a exekuc\u00ed.<\/p>\n<p>Pau\u0161\u00e1ln\u00ed \u010d\u00e1stku, kterou si m\u016f\u017ee zam\u011bstnavatel uplatnit v\u016f\u010di povinn\u00e9mu (zam\u011bstnanci) p\u0159i sr\u00e1\u017ek\u00e1ch v r\u00e1mci exeku\u010dn\u00edho \u0159\u00edzen\u00ed \u0159e\u0161\u00ed nov\u00fd \u00a7 4d a \u00a7 4e. N\u00e1hrada by m\u011bla zam\u011bstnavatel\u016fm kompenzovat p\u0159edev\u0161\u00edm mzdov\u00e9, p\u0159\u00edpadn\u011b dal\u0161\u00ed <strong>administrativn\u00ed n\u00e1klady<\/strong> spojen\u00e9 s v\u00fdpo\u010dtem a prov\u00e1d\u011bn\u00edm sr\u00e1\u017eek.<\/p>\n<p><strong>Zn\u011bn\u00ed nov\u00e9ho \u00a7 4d<\/strong><\/p>\n<p>\u201ePau\u0161\u00e1ln\u011b stanoven\u00e1 n\u00e1hrada n\u00e1klad\u016f pl\u00e1tce mzdy nebo jin\u00e9ho p\u0159\u00edjmu \u010din\u00ed za 1 kalend\u00e1\u0159n\u00ed m\u011bs\u00edc, v n\u011bm\u017e pl\u00e1tce mzdy nebo jin\u00e9ho p\u0159\u00edjmu prov\u00e1d\u00ed sr\u00e1\u017eky ze mzdy nebo jin\u00e9ho p\u0159\u00edjmu vypl\u00e1cen\u00e9ho <strong>jednomu povinn\u00e9mu, 50 K\u010d<\/strong>. To plat\u00ed i v p\u0159\u00edpad\u011b, \u017ee pl\u00e1tce mzdy nebo jin\u00e9ho p\u0159\u00edjmu prov\u00e1d\u00ed sr\u00e1\u017eky z v\u00edce mezd nebo jin\u00fdch p\u0159\u00edjm\u016f, kter\u00e9 vypl\u00e1c\u00ed povinn\u00e9mu\u201c.<\/p>\n<p><strong>Zn\u011bn\u00ed nov\u00e9ho \u00a7 4e<\/strong><\/p>\n<p>\u201eV\u00fd\u0161e pau\u0161\u00e1ln\u011b stanoven\u00e9 n\u00e1hrady n\u00e1klad\u016f pl\u00e1tce mzdy nebo jin\u00e9ho p\u0159\u00edjmu nesm\u00ed p\u0159es\u00e1hnout t\u0159etinu \u010d\u00e1stky sra\u017een\u00e9 ze mzdy nebo jin\u00e9ho p\u0159\u00edjmu povinn\u00e9ho zaokrouhlenou na cel\u00e9 koruny nahoru\u201c.<\/p>\n<h2>N\u00e1klady v\u00fdkonu rozhodnut\u00ed<\/h2>\n<p>Z\u00e1konem \u010d. 286\/2021 Sb. doch\u00e1z\u00ed pak k 1. 1. 2022 k podstatn\u00e9 zm\u011bn\u011b v\u00a0ob\u010dansk\u00e9m soudn\u00edm \u0159\u00e1du (d\u00e1le jen OS\u0158).<\/p>\n<p>Podle \u00a7 270 OS\u0158 m\u00e1 nov\u011b pl\u00e1tce mzdy v\u016f\u010di povinn\u00e9mu n\u00e1rok na <strong>pau\u0161\u00e1ln\u011b stanovenou n\u00e1hradu n\u00e1klad\u016f<\/strong>, kter\u00e9 mu vznikly za kalend\u00e1\u0159n\u00ed m\u011bs\u00edc, v n\u011bm\u017e prov\u00e1d\u00ed sr\u00e1\u017eky ze mzdy povinn\u00e9ho, a to a\u017e do v\u00fd\u0161e 50 K\u010d m\u011bs\u00ed\u010dn\u011b. Strop 50 K\u010d m\u011bs\u00ed\u010dn\u011b plat\u00ed bez ohledu na skute\u010dnost, zda se jedn\u00e1 o jednu \u010di deset sr\u00e1\u017eek ze mzdy. Zm\u011bny t\u00fdkaj\u00edc\u00ed se pau\u0161\u00e1ln\u00ed n\u00e1hrady n\u00e1klad\u016f se v\u0161ak uplatn\u00ed a\u017e na vydan\u00e1 usnesen\u00ed o na\u0159\u00edzen\u00ed v\u00fdkonu rozhodnut\u00ed <strong>po 31. 12. 2021<\/strong>.<\/p>\n<p>Pokud bylo <strong>vyd\u00e1no usnesen\u00ed<\/strong> o na\u0159\u00edzen\u00ed v\u00fdkonu rozhodnut\u00ed do 31. 12. 2021, a doru\u010deno pl\u00e1tci kdykoliv pozd\u011bji, <strong>n\u00e1rok na pau\u0161\u00e1ln\u00ed n\u00e1hradu nen\u00ed. <\/strong>Pau\u0161\u00e1ln\u00ed n\u00e1hrada se tedy uplatn\u00ed na v\u00fdkony rozhodnut\u00ed sr\u00e1\u017ekou ze mzdy <strong>vydan\u00e9 nejd\u0159\u00edve 1. 1. 2022.<\/strong><\/p>\n<p>Pokud usnesen\u00ed o v\u00fdkonu rozhodnut\u00ed <strong>nenabylo pr\u00e1vn\u00ed moci<\/strong>, ale exekuce je na prvn\u00edm po\u0159ad\u00ed, sra\u017een\u00e9 \u010d\u00e1stky se v jednotliv\u00fdch m\u011bs\u00edc\u00edch deponuj\u00ed. A\u017e po <strong>nabyt\u00ed pr\u00e1vn\u00ed moci<\/strong> se deponovan\u00e1 \u010d\u00e1stka sn\u00ed\u017e\u00ed o pau\u0161\u00e1ln\u00ed n\u00e1hradu v\u00a0tom m\u011bs\u00edci, kdy se bude sr\u00e1\u017eka odes\u00edlat. Maxim\u00e1ln\u011b v\u0161ak o \u010d\u00e1stku 50 K\u010d. Zbytek deponovan\u00fdch \u010d\u00e1stek se ode\u0161le opr\u00e1vn\u011bn\u00e9mu (nap\u0159\u00edklad exekutorovi). Pozor, v\u0161e se v\u0161ak<strong> mus\u00ed uskute\u010dnit a\u017e po 1. 1. 2022.<\/strong><\/p>\n<p>Sr\u00e1\u017eka n\u00e1hrady n\u00e1klad\u016f bude provedena p\u0159ede v\u0161emi ostatn\u00edmi pohled\u00e1vkami <strong>z prvn\u00ed t\u0159etiny zbytku \u010dist\u00e9 mzdy. <\/strong>Pohled\u00e1vka pau\u0161\u00e1ln\u011b stanoven\u00e9 n\u00e1hrady n\u00e1klad\u016f pl\u00e1tce mzdy je tak prioritn\u00ed a m\u00e1 p\u0159ednost p\u0159ed ostatn\u00edmi pohled\u00e1vkami, av\u0161ak jen p\u0159i sr\u00e1\u017ek\u00e1ch z 1. t\u0159etiny zbytku \u010dist\u00e9 mzdy. Dokonce m\u016f\u017ee p\u0159esko\u010dit i v\u00fd\u017eivn\u00e9, kter\u00e9 by se sr\u00e1\u017eelo z\u00a01. t\u0159etiny.<\/p>\n<p>Pl\u00e1tce, zam\u011bstnavatel, m\u016f\u017ee srazit v\u00fd\u0161e uvedenou n\u00e1hradu n\u00e1klad\u016f pouze p\u0159ed t\u00edm, ne\u017e sra\u017eenou \u010d\u00e1stku za\u0161le opr\u00e1vn\u011bn\u00e9mu, p\u0159\u00edpadn\u011b soudu nebo exekutorovi. <strong>Neode\u010dte-li pl\u00e1tce mzdy n\u00e1hradu z proveden\u00fdch sr\u00e1\u017eek, n\u00e1rok na pau\u0161\u00e1ln\u00ed n\u00e1hradu zanikne!<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-large wp-image-8008\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/2022\/04\/kenny-eliason-Ak5c5VTch5E-unsplash-1024x611.jpg\" alt=\"\" width=\"1024\" height=\"611\" \/><\/p>\n<h2>V\u00fdpo\u010det pau\u0161\u00e1ln\u011b stanoven\u00e9 n\u00e1hrady v\u00a0p\u0159\u00edkladech<\/h2>\n<p>V\u00fd\u0161e pau\u0161\u00e1ln\u011b stanoven\u00e9 n\u00e1hrady nesm\u00ed b\u00fdt vy\u0161\u0161\u00ed ne\u017e 50 K\u010d m\u011bs\u00ed\u010dn\u011b a z\u00e1rove\u0148 nesm\u00ed p\u0159es\u00e1hnout t\u0159etinu \u010d\u00e1stky sra\u017een\u00e9 ze mzdy nebo jin\u00e9ho p\u0159\u00edjmu povinn\u00e9ho, zaokrouhlenou na cel\u00e9 koruny nahoru. \u00a0Pokud tedy prvn\u00ed t\u0159etina v dan\u00e9m m\u011bs\u00edci \u010din\u00ed jen 90 K\u010d, pak pau\u0161\u00e1ln\u00ed n\u00e1hrada bude \u010dinit jen 30 K\u010d (90 K\u010d \/ 3) a exeku\u010dn\u00ed sr\u00e1\u017eka bude ve v\u00fd\u0161i 60 K\u010d.<\/p>\n<h3>P\u0159\u00edklad \u2013 n\u00e1rok na pau\u0161\u00e1ln\u00ed n\u00e1hradu pl\u00e1tce<\/h3>\n<p><strong>Pan Robert m\u00e1 u zam\u011bstnavatele dva exeku\u010dn\u00ed tituly, kter\u00e9 dosud nenabyly pr\u00e1vn\u00ed moci. Zam\u011bstnavatel tak vypo\u010dten\u00e9 sra\u017een\u00e9 \u010d\u00e1stky ve v\u00fd\u0161i 10 000 K\u010d m\u011bs\u00ed\u010dn\u011b pouze deponuje (za listopad 2021 ve v\u00fd\u0161i 5 000 K\u010d a prosinec 2021 ve v\u00fd\u0161i 5 000 K\u010d). Dne 10. 1. 2022 bylo zam\u011bstnavateli doru\u010deno do datov\u00e9 schr\u00e1nky nabyt\u00ed pr\u00e1vn\u00ed moci obou exekuc\u00ed.\u00a0 Bude m\u00edt zam\u011bstnavatel n\u00e1rok na pau\u0161\u00e1ln\u00ed n\u00e1hradu? <\/strong><\/p>\n<p>Ano, v tomto p\u0159\u00edpad\u011b bude m\u00edt zam\u011bstnavatel n\u00e1rok na pau\u0161\u00e1ln\u00ed n\u00e1hradu. N\u00e1hrada v\u0161ak n\u00e1le\u017e\u00ed zam\u011bstnavateli pouze jednou \u2013 tedy ve v\u00fd\u0161i 50 K\u010d. Pokud by si pau\u0161\u00e1ln\u00ed n\u00e1hradu v p\u0159\u00edslu\u0161n\u00e9m m\u011bs\u00edci zam\u011bstnavatel nesrazil (nebo zapomn\u011bl srazit), n\u00e1rok na ni nav\u017edy zanik\u00e1. Nelze ji tedy srazit dodate\u010dn\u011b, a to ani v\u00a0n\u00e1sleduj\u00edc\u00edm m\u011bs\u00edci.<\/p>\n<h2>Zm\u011bna pl\u00e1tce mzdy<\/h2>\n<p>Zm\u011bn\u00ed-li se po na\u0159\u00edzen\u00ed v\u00fdkonu rozhodnut\u00ed pl\u00e1tce mzdy, vztahuje se na\u0159\u00edzen\u00ed v\u00fdkonu rozhodnut\u00ed sr\u00e1\u017ekami ze mzdy i na mzdu povinn\u00e9ho u nov\u00e9ho pl\u00e1tce mzdy.<\/p>\n<h3>P\u0159\u00edklad \u2013 n\u00e1rok na pau\u0161\u00e1ln\u00ed n\u00e1hradu p\u0159i zm\u011bn\u011b pl\u00e1tce<\/h3>\n<p><strong>Pan Roman m\u00e1 na\u0159\u00edzeny exeku\u010dn\u00ed sr\u00e1\u017eky ze mzdy, kter\u00e9 u zam\u011bstnavatele nabyly pr\u00e1vn\u00ed moci 5. 1. 2022. Dne 14. 2. 2022 ukon\u010dil pracovn\u00ed pom\u011br a odch\u00e1z\u00ed pracovat od 15. 2. 2022 k\u00a0nov\u00e9mu zam\u011bstnavateli. Kter\u00fd zam\u011bstnavatel bude m\u00edt n\u00e1rok na pau\u0161\u00e1ln\u00ed n\u00e1hradu? <\/strong><\/p>\n<p>Za m\u011bs\u00edc \u00fanor 2022 m\u00e1 n\u00e1rok na pau\u0161\u00e1ln\u00ed n\u00e1hradu n\u00e1klad\u016f pouze prvn\u00ed zam\u011bstnavatel. Nov\u00fd zam\u011bstnavatel m\u00e1 n\u00e1rok na pau\u0161\u00e1ln\u00ed n\u00e1hradu n\u00e1klad\u016f a\u017e po obdr\u017een\u00ed usnesen\u00ed o v\u00fdkonu rozhodnut\u00ed sr\u00e1\u017ekami ze mzdy do datov\u00e9 schr\u00e1nky. Pokud mu bude tedy doru\u010deno rozhodnut\u00ed nap\u0159\u00edklad v b\u0159eznu 2022, m\u016f\u017ee za\u010d\u00edt strh\u00e1vat pau\u0161\u00e1ln\u011b stanovenou n\u00e1hradu n\u00e1klad\u016f a\u017e od\u00a0b\u0159ezna 2022 (a to pouze jedenkr\u00e1t).<\/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\/4400\">\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\/4400\">\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\u0159\u00edklad \u2013 n\u00e1rok na pau\u0161\u00e1ln\u00ed n\u00e1hradu p\u0159i zm\u011bn\u011b pl\u00e1tce<\/h3>\n<p><strong>Pan R\u00ed\u0161a pracuje u zam\u011bstnavatele Alfa. Dne 10. 2. 2022 dlouhodob\u011b onemocn\u00ed. DPN trv\u00e1 a\u017e do 31. 7. 2022. Pan R\u00ed\u0161a m\u00e1 exekuci, kter\u00e1 nabyla pr\u00e1vn\u00ed moci v lednu 2022. Ve kter\u00fdch m\u011bs\u00edc\u00edch bude m\u00edt zam\u011bstnavatel n\u00e1rok na pau\u0161\u00e1ln\u00ed n\u00e1hradu? <\/strong><\/p>\n<p>Za zm\u011bnu pl\u00e1tce mzdy se pova\u017euje i vypl\u00e1cen\u00ed nemocensk\u00fdch d\u00e1vek od OSSZ. I pokud nov\u00fd pl\u00e1tce mzdy (OSSZ) obdr\u017e\u00ed od p\u0159edchoz\u00edho pl\u00e1tce mzdy podklady pot\u0159ebn\u00e9 pro v\u00fdkon rozhodnut\u00ed sr\u00e1\u017ekami ze mzdy, pau\u0161\u00e1ln\u00ed n\u00e1hrada n\u00e1klad\u016f se <strong>neuplatn\u00ed. <\/strong>P\u0159i z\u00fa\u010dtov\u00e1n\u00ed mezd za \u00fanor 2022 provede zam\u011bstnavatel exeku\u010dn\u00ed sr\u00e1\u017eku a ponech\u00e1 si pau\u0161\u00e1ln\u00ed n\u00e1hradu n\u00e1klad\u016f (maxim\u00e1ln\u011b 50 K\u010d). Za m\u011bs\u00edce 3 \u2013 7\/2022 nem\u00e1 OSSZ n\u00e1rok na pau\u0161\u00e1ln\u00ed n\u00e1hradu n\u00e1klad\u016f, i kdy\u017e je povinna pokra\u010dovat v exeku\u010dn\u00ed sr\u00e1\u017ece. Zam\u011bstnavateli op\u011bt vznikne n\u00e1rok na pau\u0161\u00e1ln\u00ed n\u00e1hradu a\u017e p\u0159i z\u00fa\u010dtov\u00e1n\u00ed mezd za m\u011bs\u00edc srpen 2022.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Pau\u0161\u00e1ln\u00ed \u010d\u00e1stky na \u00fahradu n\u00e1klad\u016f v souvislosti se sr\u00e1\u017ekami ze mzdy Pod \u010d\u00edslem 517\/2021 Sb. byla vyhl\u00e1\u0161ena a nabyla dne 1. 1. 2022 \u00fa\u010dinnosti vyhl\u00e1\u0161ka, &#8230;<\/p>\n","protected":false},"author":10,"featured_media":4402,"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":[169,179,199],"class_list":["post-4400","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-mzdy-a-personalistika","category-odmenovani","tag-mzda-a-plat","tag-mzdova-evidence","tag-zakonik-prace"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/4400","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=4400"}],"version-history":[{"count":2,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/4400\/revisions"}],"predecessor-version":[{"id":5250,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/4400\/revisions\/5250"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/4402"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=4400"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=4400"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=4400"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}