{"id":6953,"date":"2025-04-08T15:17:55","date_gmt":"2025-04-08T13:17:55","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=6953"},"modified":"2025-04-08T15:17:58","modified_gmt":"2025-04-08T13:17:58","slug":"nepenezni-odmena-obchodnimu-partnerovi-z-danoveho-pohledu","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/nepenezni-odmena-obchodnimu-partnerovi-z-danoveho-pohledu\/","title":{"rendered":"Nepen\u011b\u017en\u00ed odm\u011bna obchodn\u00edmu partnerovi z da\u0148ov\u00e9ho pohledu"},"content":{"rendered":"<p>Jak u\u017e jsme v\u00a0\u00favodu zm\u00ednili, tak se v\u00a0praxi setk\u00e1v\u00e1me s\u00a0<strong>odm\u011b\u0148ov\u00e1n\u00edm obchodn\u00edch partner\u016f<\/strong>, tj. nikoliv zam\u011bstnanc\u016f spole\u010dnosti, ale extern\u00edch pracovn\u00edk\u016f, kte\u0159\u00ed pro spole\u010dnost pracuj\u00ed za sjednanou odm\u011bnu. Obchodn\u00ed partner je nap\u0159. odm\u011bn\u011bn v\u00a0p\u0159\u00edpad\u011b spln\u011bn\u00ed dan\u00e9ho obratu \u010di za mno\u017estv\u00ed uzav\u0159en\u00ed obchod\u016f, prodej\u016f. <strong>Odm\u011bna m\u016f\u017ee b\u00fdt pen\u011b\u017en\u00ed, ale i nepen\u011b\u017een\u00ed<\/strong>. Nepen\u011b\u017en\u00ed odm\u011bnu v\u00a0tomto p\u0159\u00edpad\u011b m\u016f\u017ee b\u00fdt cokoliv. Nej\u010dast\u011bji se setk\u00e1v\u00e1me s luxusn\u00ed dovolenou, autem, \u0161perky a dal\u0161\u00ed.<\/p>\n<p>N\u00ed\u017ee naleznete n\u011bkolik sc\u00e9n\u00e1\u0159\u016f, kter\u00e9 se v\u00a0praxi objevuj\u00ed nej\u010dast\u011bji.<\/p>\n<h2>1. Sout\u011b\u017e pro obchodn\u00ed partnery<\/h2>\n<p>V\u00a0n\u011bkter\u00fdch p\u0159\u00edpadech spole\u010dnosti vyhla\u0161uj\u00ed tzv. <strong>\u201esout\u011b\u017ee\u201c pro nejlep\u0161\u00ed obchodn\u00ed partnery<\/strong>. Jedn\u00e1 se o jeden z\u00a0n\u00e1stroj\u016f, jak motivovat obchodn\u00ed partnery k\u00a0lep\u0161\u00edm v\u00fdkon\u016fm, kter\u00e9 p\u0159in\u00e1\u0161\u00ed spole\u010dnosti tak\u00e9 vy\u0161\u0161\u00ed zisky. M\u016f\u017ee se jednat nap\u0159. o sout\u011b\u017e, kdy obchodn\u00ed partner s\u00a0nejlep\u0161\u00edm v\u00fdsledkem obdr\u017e\u00ed od spole\u010dnosti automobil, luxusn\u00ed hodinky \u010di dovolenou.<\/p>\n<p>V\u00a0p\u0159\u00edpad\u011b, \u017ee by se jednalo o <strong>sout\u011b\u017e (marketingovou \u010di spot\u0159ebitelskou loterii), ze kter\u00e9 plynou ur\u010dit\u00e9 v\u00fdhry, mus\u00ed b\u00fdt spole\u010dnost\u00ed spl\u0148ov\u00e1ny podm\u00ednky z\u00e1kona \u010d. 186\/2016 Sb., o hazardn\u00edch hr\u00e1ch<\/strong>, ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f, kter\u00fd stanovuje podm\u00ednky, za jak\u00fdch je nutn\u00e9 sout\u011b\u017e oznamovat a jak\u00e1 pravidla maj\u00ed b\u00fdt dodr\u017eov\u00e1na.<\/p>\n<h3>P\u0159\u00edjmy ze sout\u011b\u017e\u00ed a v\u00fdher dle z\u00e1konu o dan\u00edch z p\u0159\u00edjmu<\/h3>\n<p>P\u0159\u00edjmy ze sout\u011b\u017e\u00ed a v\u00fdher jsou pova\u017eov\u00e1ny za ostatn\u00ed p\u0159\u00edjmy. V\u00a0mnoha p\u0159\u00edpadech jsou tyto p\u0159\u00edjmy od dan\u011b osvobozeny. <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/zakon-o-danich-z-prijmu-co-obsahuje-a-jak-s-nim-pracovat\/\">Z\u00e1kon o dan\u00edch z\u00a0p\u0159\u00edjm\u016f<\/a> (d\u00e1le jen \u201eZDP\u201c) pak konkr\u00e9tn\u011b v \u00a7 10 odst. 1 p\u00edsm. ch) uv\u00e1d\u00ed v\u00a0jak\u00fdch p\u0159\u00edpadech jsou <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/povinnost-fyzickych-osob-podat-danove-priznani-oznameni-osvobozenych-prijmech\/\">p\u0159\u00edjmy ze sout\u011b\u017e\u00ed osvobozeny<\/a> na stran\u011b p\u0159\u00edjemce. Pokud se nejedn\u00e1 o osvobozen\u00fd p\u0159\u00edjem, pak by m\u011bla b\u00fdt da\u0148 sra\u017eena a odvedena pl\u00e1tcem, tedy subjektem, kter\u00fd sout\u011b\u017e po\u0159\u00e1d\u00e1 a v\u00fdhru vypl\u00e1c\u00ed.<\/p>\n<h2>2. Odm\u011bna pro obchodn\u00edho partnera<\/h2>\n<p>Dal\u0161\u00ed mo\u017enou variantou je odm\u011bna obchodn\u00edho partnera tzv. nepen\u011b\u017en\u00ed forma motiva\u010dn\u00edho n\u00e1stroje, kdy jsou nap\u0159\u00edklad obchodn\u00ed partne\u0159i odm\u011bn\u011bny mo\u017enost\u00ed <strong>z\u00fa\u010dastnit se motiva\u010dn\u00edho z\u00e1jezdu<\/strong>.<\/p>\n<h3>Da\u0148ov\u00e1 uznatelnost odm\u011bn pro obchodn\u00edho partnera<\/h3>\n<p>M\u016f\u017eeme uva\u017eovat, \u017ee obchodn\u00ed partner obdr\u017e\u00ed od spole\u010dnosti pobyt v\u00a0luxusn\u00edm resortu na Malediv\u00e1ch, jeho\u017e hodnota p\u0159esahuje 120\u00a0000 K\u010d. Obchodn\u00ed partner je odm\u011bn\u011bn na z\u00e1klad\u011b p\u0159edem stanoven\u00fdch krit\u00e9ri\u00ed nap\u0159. mno\u017estv\u00ed uzav\u0159en\u00fdch obchod\u016f, prodej\u016f \u010di jin\u00e9 obchodn\u00ed v\u00fdsledky.<\/p>\n<p>V\u00a0r\u00e1mci t\u00e9to varianty by vynalo\u017een\u00e9 n\u00e1klady souvisej\u00edc\u00ed s\u00a0odm\u011bnou obchodn\u00edho partnera mohly b\u00fdt pova\u017eov\u00e1ny za <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/jak-legalne-snizite-zaklad-dane-pomoci-danove-uznatelnych-nakladu\/\">da\u0148ov\u011b uznateln\u00e9 n\u00e1klady<\/a> na stran\u011b spole\u010dnosti. Nicm\u00e9n\u011b spole\u010dnost by m\u011bla b\u00fdt schopna prok\u00e1zat, \u017ee obchodn\u00ed partner splnil p\u0159edem stanoven\u00e1 krit\u00e9ria, kter\u00e1 byla spole\u010dnost\u00ed stanovena a z\u00e1rove\u0148, \u017ee tento motiva\u010dn\u00ed n\u00e1stroj vedl skute\u010dn\u011b k\u00a0zv\u00fd\u0161en\u00ed zdaniteln\u00fdch v\u00fdnos\u016f. Je tedy nutn\u00e9 zhodnotit pr\u016fkaznost a pevnost d\u016fkazn\u00edch prost\u0159edk\u016f ve vztahu k\u00a0unesen\u00ed d\u016fkazn\u00edho b\u0159emene p\u0159i p\u0159\u00edpadn\u00e9 kontrole ze strany spr\u00e1vce dan\u011b.<\/p>\n<p>Z\u00a0pohledu p\u0159\u00edjemce, tj. fyzick\u00e9 osoby, kter\u00e1 je p\u0159\u00edjemcem nepen\u011b\u017en\u00edho pln\u011bn\u00ed, by se m\u011blo jednat o p\u0159\u00edjem zdaniteln\u00fd, a to v\u00a0\u010d\u00e1stce vyj\u00e1d\u0159en\u00e9 v\u00a0K\u010d, kterou je ocen\u011bn zmi\u0148ovan\u00fd pobyt.<\/p>\n<h2>3. Dar obchodn\u00edmu partnerovi<\/h2>\n<p>Dal\u0161\u00ed mo\u017enou variantou m\u016f\u017ee b\u00fdt <strong>dar obchodn\u00edmu partnerovi<\/strong>. V\u00a0takov\u00e9m p\u0159\u00edpad\u011b spole\u010dnost obchodn\u00edho partnera obdaruje.<\/p>\n<h3>Dar obchodn\u00edmu partnerovi je da\u0148ov\u011b neuznateln\u00fd n\u00e1klad<\/h3>\n<p>Dar v\u00a0tomto p\u0159\u00edpad\u011b p\u0159edstavuje da\u0148ov\u011b neuznateln\u00fd n\u00e1klad, a to v\u00a0souladu s \u00a7 25 odst. 1 p\u00edsm. t) ZDP. Z\u00e1rove\u0148 nen\u00ed mo\u017en\u00e9 o takto poskytnut\u00fd dar sn\u00ed\u017eit z\u00e1klad dan\u011b dle \u00a7 20 odst. 8 ZDP.<\/p>\n<p>Z\u00a0pohledu p\u0159\u00edjemce, tj. fyzick\u00e9 osoby, kter\u00e1 je p\u0159\u00edjemcem nepen\u011b\u017en\u00edho pln\u011bn\u00ed, by se m\u011blo jednat o p\u0159\u00edjem zdaniteln\u00fd, a to v\u00a0\u010d\u00e1stce vyj\u00e1d\u0159en\u00e9 v\u00a0K\u010d, kterou je ocen\u011bno nepen\u011b\u017en\u00ed pln\u011bn\u00ed.<\/p>\n<p>D\u00e1le jsme se zab\u00fdvali sc\u00e9n\u00e1\u0159i, se kter\u00fdmi se m\u016f\u017eete tak\u00e9 v\u00a0praxi setkat.<\/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\/6953\">\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\/6953\">\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>4. \u0160kolen\u00ed pro obchodn\u00ed partnery<\/h2>\n<p>Je zcela b\u011b\u017en\u00e9, \u017ee spole\u010dnosti pro sv\u00e9 obchodn\u00ed partnery po\u0159\u00e1daj\u00ed \u0161kolen\u00ed, konference. M\u016f\u017ee se jednat i o <strong>\u0161kolen\u00ed \u010di konference v\u00a0r\u00e1mci t\u00fddenn\u00edch pobyt\u016f v\u00a0r\u016fzn\u00fdch destinac\u00edch<\/strong>.<\/p>\n<h3>\u0160kolen\u00ed pro obchodn\u00ed partnery dle z\u00e1konu o dan\u00ed z p\u0159\u00edjm\u016f<\/h3>\n<p>Pokud tato \u0161kolen\u00ed spole\u010dnosti motivuje obchodn\u00ed partnery ke zvy\u0161ov\u00e1n\u00ed prodeje \u010di tr\u017eeb. A \u0161kolen\u00ed nav\u00edc napom\u00e1h\u00e1 k\u00a0vytvo\u0159en\u00ed lep\u0161\u00edch podm\u00ednek pro spln\u011bn\u00ed uveden\u00e9ho c\u00edle, pak v tomto sm\u011bru <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/zakon-o-danich-z-prijmu-co-obsahuje-a-jak-s-nim-pracovat\/\">z\u00e1kona o dani z\u00a0p\u0159\u00edjm\u016f<\/a>, konkr\u00e9tn\u011b ustanoven\u00ed \u00a7 25 odst. 1 p\u00edsm. t) ZDP uv\u00e1d\u00ed, \u017ee za da\u0148ov\u011b neuznateln\u00e9 n\u00e1klady jsou pova\u017eov\u00e1ny n\u00e1klady na reprezentaci, kter\u00fdmi jsou my\u0161leny hlavn\u011b v\u00fddaje na poho\u0161t\u011bn\u00ed, ob\u010derstven\u00ed a dary.<\/p>\n<p><strong>Ostatn\u00ed n\u00e1klady je z\u00e1rove\u0148 nutn\u00e9 posuzovat optikou \u00a7 24 odst. 1 ZDP<\/strong>, tedy zda se jedn\u00e1 o n\u00e1klady, kter\u00e9 byly vynalo\u017eeny na dosa\u017een\u00ed, zaji\u0161t\u011bn\u00ed a udr\u017een\u00ed zdaniteln\u00fdch p\u0159\u00edjm\u016f. I v\u00a0tomto p\u0159\u00edpad\u011b je nutn\u00e9 disponovat dostate\u010dn\u00fdmi d\u016fkazn\u00edmi prost\u0159edky, kter\u00e9 prokazuj\u00ed spln\u011bn\u00ed podm\u00ednek uveden\u00fdch \u00a7 24 odst. 1 ZDP. Jedn\u00e1 se nap\u0159. o d\u016fkazn\u00ed prost\u0159edky, kter\u00e9 prokazuj\u00ed, \u017ee \u0161lo skute\u010dn\u011b o \u0161kolen\u00ed s\u00a0n\u00e1pln\u00ed pro dosahov\u00e1n\u00ed lep\u0161\u00edch obchodn\u00edch v\u00fdsledk\u016f, nav\u00fd\u0161en\u00ed obchod\u016f a jin\u00e9. M\u016f\u017ee se jednat o uchov\u00e1n\u00ed prezentac\u00ed, faktur za prezentuj\u00edc\u00ed, pokud jsou prov\u00e1d\u011bna extern\u011b.<\/p>\n<p>P\u0159\u00edkladem m\u016f\u017ee b\u00fdt spole\u010dnost prod\u00e1vaj\u00edc\u00ed lod\u011b a luxusn\u00ed jachty, kter\u00e1 ka\u017ed\u00fd rok bere sv\u00e9 obchodn\u00ed partnery na t\u00fddenn\u00ed \u0161kolen\u00ed do Chorvatska. Sou\u010d\u00e1st\u00ed \u0161kolen\u00ed je p\u0159edv\u00e1d\u011bn\u00ed a zkou\u0161ka nov\u00fdch lod\u00ed a jachet.<\/p>\n<p>V\u00a0tomto p\u0159\u00edpad\u011b v\u0161ak nevznik\u00e1 z\u00a0pohledu p\u0159\u00edjemce zdaniteln\u00fd p\u0159\u00edjem.<\/p>\n<h2>5. Pln\u011bn\u00ed vypl\u00fdvaj\u00edc\u00ed ze smlouvy<\/h2>\n<p>D\u00e1le nast\u00e1vaj\u00ed situace, kdy m\u00e1 spole\u010dnost <strong>uzav\u0159enou s\u00a0obchodn\u00edm partnerem smlouvu o spolupr\u00e1ci<\/strong>, ve kter\u00e9 je sjedn\u00e1no, \u017ee obchodn\u00edmu partnerovi budou hrazeny skute\u010dn\u00e9 dolo\u017een\u00e9 v\u00fddaje spojen\u00e9 s\u00a0pracovn\u00edmi cestami spojen\u00fdmi se z\u00edsk\u00e1v\u00e1n\u00edm z\u00e1kazn\u00edk\u016f pro spole\u010dnost.<\/p>\n<h3>Da\u0148ov\u00e9 n\u00e1klady vypl\u00fdvaj\u00edc\u00ed ze smlouvy o spolupr\u00e1ci<\/h3>\n<p>V\u00a0p\u0159\u00edpad\u011b, \u017ee spole\u010dnost uhrad\u00ed obchodn\u00edmu partnerovi nap\u0159. <a href=\"https:\/\/www.letenkyzababku.eu\/\">letenky<\/a> v\u00a0souvislosti s\u00a0pracovn\u00ed cestou (op\u011bt by m\u011blo b\u00fdt dolo\u017eiteln\u00e9), pak se z\u00a0pohledu spole\u010dnosti bude jednat o da\u0148ov\u011b uznateln\u00fd n\u00e1klad. Jedn\u00e1 se toti\u017e o povinnost plynouc\u00ed ze vz\u00e1jemn\u00e9ho ujedn\u00e1n\u00ed mezi dv\u011bma smluvn\u00edmi stranami.<\/p>\n<p>Ani v\u00a0tomto p\u0159\u00edpad\u011b nevznik\u00e1 z\u00a0pohledu p\u0159\u00edjemce zdaniteln\u00fd p\u0159\u00edjem.<\/p>\n<p>Jeliko\u017e se v\u00a0p\u0159\u00edpad\u011b motiva\u010dn\u00edch program\u016f pro obchodn\u00ed partnery m\u016f\u017ee jednat o v\u00fdznamn\u00e9 \u010d\u00e1stky, doporu\u010dujeme nastavov\u00e1n\u00ed motiva\u010dn\u00edch program\u016f \u0159e\u0161it v\u017edy s\u00a0p\u0159edstihem, tak aby bylo mo\u017en\u00e9 podchytit ve\u0161ker\u00e9 da\u0148ov\u00e9 konsekvence a z\u00e1rove\u0148 optim\u00e1ln\u011b tyto motiva\u010dn\u00ed programy nastavit.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Jak u\u017e jsme v\u00a0\u00favodu zm\u00ednili, tak se v\u00a0praxi setk\u00e1v\u00e1me s\u00a0odm\u011b\u0148ov\u00e1n\u00edm obchodn\u00edch partner\u016f, tj. nikoliv zam\u011bstnanc\u016f spole\u010dnosti, ale extern\u00edch pracovn\u00edk\u016f, kte\u0159\u00ed pro spole\u010dnost pracuj\u00ed za sjednanou &#8230;<\/p>\n","protected":false},"author":2,"featured_media":6954,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[8],"tags":[],"class_list":["post-6953","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dane"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/6953","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\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=6953"}],"version-history":[{"count":7,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/6953\/revisions"}],"predecessor-version":[{"id":9159,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/6953\/revisions\/9159"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/6954"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=6953"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=6953"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=6953"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}