{"id":6689,"date":"2022-05-18T08:00:00","date_gmt":"2022-05-18T06:00:00","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=6689"},"modified":"2023-02-01T15:05:27","modified_gmt":"2023-02-01T14:05:27","slug":"jak-spravne-zdanit-mzdu-pracovnika-z-ukrajiny","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/mzdy-a-personalistika\/jak-spravne-zdanit-mzdu-pracovnika-z-ukrajiny\/","title":{"rendered":"Jak spr\u00e1vn\u011b zdanit mzdu pracovn\u00edka z Ukrajiny?"},"content":{"rendered":"<h2>Odm\u011b\u0148ov\u00e1n\u00ed ukrajinsk\u00e9ho zam\u011bstnance<\/h2>\n<p>Od \u00fa\u010dinnosti tzv. lex Ukrajina (21. 3. 2022) maj\u00ed v\u0161ichni dr\u017eitel\u00e9 v\u00edzov\u00fdch \u0161t\u00edtk\u016f nebo raz\u00edtek o strp\u011bn\u00ed na \u00fazem\u00ed \u010cR \u010di do\u010dasn\u00e9 ochran\u011b <strong>voln\u00fd p\u0159\u00edstup na trh pr\u00e1ce<\/strong>. Zam\u011bstnavatel m\u016f\u017ee uzav\u0159\u00edt s\u00a0ukrajinsk\u00fdm zam\u011bstnancem podle z\u00e1kona \u010d.\u00a0262\/2006\u00a0Sb., z\u00e1kon\u00edku pr\u00e1ce pracovn\u00ed smlouvu, dohodu o\u00a0pracovn\u00ed \u010dinnosti nebo dohodu o\u00a0proveden\u00ed pr\u00e1ce.<\/p>\n<p>Hlavn\u00ed z\u00e1sadou z\u00e1kon\u00edku pr\u00e1ce je tak\u00e9 z\u00e1sada zvl\u00e1\u0161tn\u00ed z\u00e1konn\u00e9 ochrany postaven\u00ed zam\u011bstnance, <strong>spravedliv\u00e9ho\u00a0odm\u011b\u0148ov\u00e1n\u00ed<\/strong>\u00a0zam\u011bstnance, <strong>rovn\u00e9ho zach\u00e1zen\u00ed<\/strong> se zam\u011bstnanci a <strong>z\u00e1kazu jejich diskriminace<\/strong>. V p\u0159\u00edpad\u011b zam\u011bstn\u00e1n\u00ed cizince je tedy zam\u011bstnavatel povinen nab\u00eddnout tomuto cizinci pracovn\u00ed a mzdov\u00e9 podm\u00ednky obvykl\u00e9 u ob\u010dana \u010cR, a to ve stejn\u00e9m pracovn\u00edm za\u0159azen\u00ed podle platn\u00fdch pr\u00e1vn\u00edch p\u0159edpis\u016f.<\/p>\n<p>V\u00a0tomto ohledu je nutno tak\u00e9 v\u00a0p\u0159\u00edpad\u011b zam\u011bstn\u00e1v\u00e1n\u00ed ukrajinsk\u00fdch ob\u010dan\u016f dodr\u017eovat nejni\u017e\u0161\u00ed \u00farovn\u011b minim\u00e1ln\u00ed mzdy, a mimo dohod konan\u00fdm mimo pracovn\u00ed pom\u011br, tak\u00e9 nejni\u017e\u0161\u00ed \u00farovn\u011b zaru\u010den\u00e9 mzdy.<\/p>\n<p><strong>Od 1. ledna 2022<\/strong>\u00a0\u010din\u00ed minim\u00e1ln\u00ed mzda \u010d\u00e1stku <strong>16 200 K\u010d. <\/strong>Spolu s n\u00ed se zv\u00fd\u0161ily i nejni\u017e\u0161\u00ed \u00farovn\u011b zaru\u010den\u00e9 mzdy, kter\u00e9 jsou uvedeny v osmi skupin\u00e1ch prac\u00ed, odstup\u0148ovan\u00fdch zejm\u00e9na podle jejich slo\u017eitosti a odpov\u011bdnosti.\u00a0Pro srovn\u00e1n\u00ed uv\u00e1d\u00edme i nejni\u017e\u0161\u00ed \u00farovn\u011b zaru\u010den\u00e9 mzdy pro rok 2021.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-large wp-image-6694\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/05\/jak-spravne-zdanit-mzdu-tabulka-1024x555.jpg\" alt=\"\" width=\"1024\" height=\"555\" srcset=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/05\/jak-spravne-zdanit-mzdu-tabulka-1024x555.jpg 1024w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/05\/jak-spravne-zdanit-mzdu-tabulka-300x162.jpg 300w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/05\/jak-spravne-zdanit-mzdu-tabulka-768x416.jpg 768w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/05\/jak-spravne-zdanit-mzdu-tabulka.jpg 1405w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/p>\n<h2>Da\u0148 z\u00a0p\u0159\u00edjm\u016f ukrajinsk\u00e9ho poplatn\u00edka<\/h2>\n<p>Pro zdan\u011bn\u00ed p\u0159\u00edjm\u016f ze z\u00e1visl\u00e9 \u010dinnosti plat\u00ed t\u00e9m\u011b\u0159 stejn\u00e1 pravidla pro v\u0161echny poplatn\u00edky. Na prvn\u00edm m\u00edst\u011b je rozhoduj\u00ed, zda poplatn\u00edk podepsal \u010di nepodepsal \u201eProhl\u00e1\u0161en\u00ed poplatn\u00edka dan\u011b z\u00a0p\u0159\u00edjm\u016f ze z\u00e1visl\u00e9 \u010dinnosti\u201c, tzv. r\u016f\u017eov\u00fd pap\u00edr.<\/p>\n<h3>Nepodepsan\u00e9 prohl\u00e1\u0161en\u00ed poplatn\u00edka<\/h3>\n<p>Pokud ukrajinsk\u00fd ob\u010dan, nebo jak\u00fdkoliv \u010desk\u00fd poplatn\u00edk \u010di jin\u00fd st\u00e1tn\u00ed p\u0159\u00edslu\u0161n\u00edk nepodep\u00ed\u0161e prohl\u00e1\u0161en\u00ed k dani, pak u n\u011bj nelze zohlednit \u017e\u00e1dn\u00e9 slevy na dani a takov\u00fd poplatn\u00edk zaplat\u00ed st\u00e1tu da\u0148 z\u00a0p\u0159\u00edjm\u016f v\u00a0pln\u00e9 v\u00fd\u0161i, tj. 15 % z\u00a0hrub\u00e9ho p\u0159\u00edjmu (nebo 23 % z\u00a0p\u0159\u00edjmu p\u0159esahuj\u00edc\u00edho m\u011bs\u00ed\u010dn\u011b \u010d\u00e1stku p\u0159\u00edjmu 155 644 K\u010d).<\/p>\n<h3>Podepsan\u00e9 prohl\u00e1\u0161en\u00ed da\u0148ov\u00e9ho nerezidenta \u010cR<\/h3>\n<p>Ka\u017ed\u00fd poplatn\u00edk (zam\u011bstnanec), tedy i\u00a0ciz\u00ed st\u00e1tn\u00ed p\u0159\u00edslu\u0161n\u00edk, m\u00e1 ze z\u00e1kona o\u00a0dan\u00edch p\u0159\u00edjm\u016f pr\u00e1vo p\u0159edlo\u017eit pl\u00e1tci dan\u011b (zam\u011bstnavateli) u\u010din\u011bn\u00e9 v\u00fd\u0161e zmi\u0148ovan\u00e9 prohl\u00e1\u0161en\u00ed poplatn\u00edka, a to do t\u0159iceti dn\u016f od n\u00e1stupu do zam\u011bstn\u00e1n\u00ed a\u00a0ka\u017edoro\u010dn\u011b do 15.\u00a0\u00fanora pro n\u00e1sledn\u00e9 zda\u0148ovac\u00ed obdob\u00ed. Prohl\u00e1\u0161en\u00ed poplatn\u00edk p\u0159edkl\u00e1d\u00e1 konkr\u00e9tn\u00edmu zam\u011bstnavateli a\u00a0nen\u00ed p\u0159i tom rozhodn\u00e9, zda zam\u011bstnanec uzav\u0159el se zam\u011bstnavatelem pracovn\u00ed smlouvu, dohodu o\u00a0pracovn\u00ed \u010dinnosti nebo dohodu o\u00a0proveden\u00ed pr\u00e1ce, p\u0159\u00edpadn\u011b jejich kombinaci.<\/p>\n<p>Pokud tedy ukrajinsk\u00fd ob\u010dan podep\u00ed\u0161e toto prohl\u00e1\u0161en\u00ed k dani, av\u0161ak nedolo\u017e\u00ed zam\u011bstnavateli da\u0148ov\u00fd domicil \u010di jin\u00e9 rozhodn\u00e9 skute\u010dnosti pro ur\u010den\u00ed jeho p\u0159\u00edslu\u0161nosti k\u00a0dan\u00edm na \u00fazem\u00ed \u010cesk\u00e9 republiky, m\u016f\u017ee pak v\u00a0r\u00e1mci v\u00fdpo\u010dt\u016f \u010dist\u00e9 mzdy zam\u011bstnavatel zohlednit pouze z\u00e1kladn\u00ed slevu na poplatn\u00edka, p\u0159\u00edpadn\u011b slevu na jeho vlastn\u00ed studium.<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td><strong>Slevy na dani <\/strong><\/td>\n<td><strong>Za rok 2022<\/strong><\/td>\n<td><strong>M\u011bs\u00ed\u010dn\u011b<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Z\u00e1kladn\u00ed sleva na poplatn\u00edka<\/td>\n<td>30 840 K\u010d<\/td>\n<td>2 570 K\u010d<\/td>\n<\/tr>\n<tr>\n<td>Na studenta (vlastn\u00ed studium)<\/td>\n<td>4 020 K\u010d<\/td>\n<td>335 K\u010d<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>Podepsan\u00e9 prohl\u00e1\u0161en\u00ed da\u0148ov\u00e9ho rezidenta \u010cR<\/h3>\n<p>Pokud ukrajinsk\u00fd ob\u010dan podep\u00ed\u0161e prohl\u00e1\u0161en\u00ed a dolo\u017e\u00ed zam\u011bstnavateli potvrzen\u00ed o tzv. da\u0148ov\u00e9m domicilu, m\u016f\u017ee pak zam\u011bstnavatel zohlednit v\u0161echny ostatn\u00ed dolo\u017een\u00e9 slevy na dani a\u00a0tak\u00e9 da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed na d\u011bti \u017eij\u00edc\u00ed s\u00a0n\u00edm ve spole\u010dn\u011b hospoda\u0159\u00edc\u00ed dom\u00e1cnosti.<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td><strong>Slevy na dani<\/strong><\/td>\n<td><strong>Za rok 2022<\/strong><\/td>\n<td><strong>M\u011bs\u00ed\u010dn\u011b<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Na invaliditu I. a II. stupe\u0148<\/td>\n<td>2 520 K\u010d<\/td>\n<td>210 K\u010d<\/td>\n<\/tr>\n<tr>\n<td>Na invaliditu III. stupe\u0148<\/td>\n<td>5 040 K\u010d<\/td>\n<td>420 K\u010d<\/td>\n<\/tr>\n<tr>\n<td>Na invaliditu ZTP\/P<\/td>\n<td>16 140 K\u010d<\/td>\n<td>1 345 K\u010d<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td><strong>Da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed<\/strong><\/td>\n<td><strong>Za rok 2022<\/strong><\/td>\n<td><strong>M\u011bs\u00ed\u010dn\u011b<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed na 1. d\u00edt\u011b<\/td>\n<td>15 204 K\u010d<\/td>\n<td>1 267 K\u010d<\/td>\n<\/tr>\n<tr>\n<td>Da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed na 2. d\u00edt\u011b<\/td>\n<td>22 320 K\u010d<\/td>\n<td>1 860 K\u010d<\/td>\n<\/tr>\n<tr>\n<td>Da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed na 3. a na ka\u017ed\u00e9 dal\u0161\u00ed d\u00edt\u011b<\/td>\n<td>27 840 K\u010d<\/td>\n<td>2 320 K\u010d<\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\" width=\"691\">Da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed na d\u00edt\u011b, kter\u00e9 je dr\u017eitelem pr\u016fkazu ZTP\/P, se da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed zvy\u0161uje na dvojn\u00e1sobek.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>Co je to da\u0148ov\u00fd domicil?<\/h2>\n<p>Statut da\u0148ov\u00e9ho rezidentstv\u00ed prohla\u0161uje v\u017edy s\u00e1m zam\u011bstnanec. V\u00a0p\u0159\u00edpad\u011b pochybnost\u00ed zam\u011bstnavatele ohledn\u011b mo\u017en\u00e9ho rezidenstv\u00ed v\u00a0\u010cesk\u00e9 republice je mo\u017en\u00e9 zam\u011bstnance &#8211; poplatn\u00edka odk\u00e1zat na m\u00edstn\u011b p\u0159\u00edslu\u0161n\u00fd finan\u010dn\u00ed \u00fa\u0159ad v\u00a0\u010cesk\u00e9 republice, kter\u00fd m\u016f\u017ee na z\u00e1klad\u011b \u017e\u00e1dosti poplatn\u00edka, po posouzen\u00ed v\u0161ech okolnost\u00ed,\u00a0<strong>vydat da\u0148ov\u00fdm rezident\u016fm \u010cesk\u00e9 republiky potvrzen\u00ed o\u00a0tzv. da\u0148ov\u00e9m domicilu.<\/strong>\u00a0\u017d\u00e1dost je zpoplatn\u011bna \u010d\u00e1stkou 100 K\u010d.<\/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\/6689\">\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\/6689\">\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>Vzor potvrzen\u00ed o da\u0148ov\u00e9m domicilu:<\/h3>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-6696\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/05\/potvrzeni-o-danovem-domicilu.jpg\" alt=\"\" width=\"845\" height=\"1195\" srcset=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/05\/potvrzeni-o-danovem-domicilu.jpg 845w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/05\/potvrzeni-o-danovem-domicilu-212x300.jpg 212w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/05\/potvrzeni-o-danovem-domicilu-724x1024.jpg 724w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/05\/potvrzeni-o-danovem-domicilu-768x1086.jpg 768w\" sizes=\"auto, (max-width: 845px) 100vw, 845px\" \/><\/p>\n<p>Bli\u017e\u0161\u00ed informace k\u00a0problematice da\u0148ov\u00e9ho rezidentstv\u00ed a\u00a0vyd\u00e1v\u00e1n\u00ed potvrzen\u00ed o\u00a0da\u0148ov\u00e9m domicilu lze nal\u00e9zt rovn\u011b\u017e pod n\u00e1sleduj\u00edc\u00edm odkazem\u00a0<a href=\"https:\/\/www.financnisprava.cz\/cs\/mezinarodni-spoluprace\/danovy-domicil-a-legalizace-overovani-dokumentu\/informace-generalniho-financniho\" target=\"_blank\" rel=\"noopener\">Informace Gener\u00e1ln\u00edho finan\u010dn\u00edho \u0159editelstv\u00ed k\u00a0vyd\u00e1v\u00e1n\u00ed potvrzen\u00ed o\u00a0da\u0148ov\u00e9m domicilu | Da\u0148ov\u00fd domicil a\u00a0legalizace &#8211; ov\u011b\u0159ov\u00e1n\u00ed dokument\u016f | Mezin\u00e1rodn\u00ed spolupr\u00e1ce (financnisprava.cz)<\/a> (<a href=\"https:\/\/www.financnisprava.cz\/en\/international-tax-affairs\/legalization-of-documents\/information-of-the-general-financial\" target=\"_blank\" rel=\"noopener\">anglick\u00e1 verze \/ English version<\/a>).<\/p>\n<p>Na problematiku zdravotn\u00edho a soci\u00e1ln\u00edho poji\u0161t\u011bn\u00ed cizinc\u016f se pod\u00edv\u00e1me v\u00a0na\u0161em p\u0159\u00ed\u0161t\u00edm \u010dl\u00e1nku.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Odm\u011b\u0148ov\u00e1n\u00ed ukrajinsk\u00e9ho zam\u011bstnance Od \u00fa\u010dinnosti tzv. lex Ukrajina (21. 3. 2022) maj\u00ed v\u0161ichni dr\u017eitel\u00e9 v\u00edzov\u00fdch \u0161t\u00edtk\u016f nebo raz\u00edtek o strp\u011bn\u00ed na \u00fazem\u00ed \u010cR \u010di do\u010dasn\u00e9 &#8230;<\/p>\n","protected":false},"author":10,"featured_media":6690,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[17,18],"tags":[50,105,78,51],"class_list":["post-6689","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-mzdy-a-personalistika","category-odmenovani","tag-dan-z-prijmu-fyzickych-osob","tag-danove-zvyhodneni","tag-danovy-nerezident","tag-fyzicka-osoba"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/6689","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=6689"}],"version-history":[{"count":4,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/6689\/revisions"}],"predecessor-version":[{"id":6698,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/6689\/revisions\/6698"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/6690"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=6689"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=6689"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=6689"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}