{"id":7542,"date":"2022-07-19T20:33:33","date_gmt":"2022-07-19T18:33:33","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=7542"},"modified":"2023-02-20T09:02:44","modified_gmt":"2023-02-20T08:02:44","slug":"novela-zakona-o-danich-z-prijmu-zdanovani-nizkoemisnich-vozidel-od-roku-2022","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/novela-zakona-o-danich-z-prijmu-zdanovani-nizkoemisnich-vozidel-od-roku-2022\/","title":{"rendered":"Novela z\u00e1kona o dan\u00edch z p\u0159\u00edjm\u016f: Zda\u0148ov\u00e1n\u00ed n\u00edzkoemisn\u00edch vozidel od roku 2022"},"content":{"rendered":"<h2>Novela z\u00e1kona o dan\u00edch z p\u0159\u00edjm\u016f<\/h2>\n<p>Z\u00e1konem \u010d. 142\/2022 Sb. byla provedena novelizace z\u00e1kona \u010d. 586\/1992 Sb., o dan\u00edch z\u00a0p\u0159\u00edjm\u016f. <strong>\u00a0<\/strong>A\u010dkoli novela z\u00e1kona nab\u00fdv\u00e1 \u00fa\u010dinnosti a\u017e v pr\u016fb\u011bhu roku 2022, plat\u00ed zm\u011bna ustanoven\u00ed \u00a7 6 odst. 6 na cel\u00e9 zda\u0148ovac\u00ed obdob\u00ed roku 2022, tedy <strong>zp\u011btn\u011b od 1. 1. 2022.<\/strong><\/p>\n<h2>Postup zam\u011bstnavatele ve zda\u0148ov\u00e1n\u00ed mzdy zam\u011bstnance v\u00a0pr\u016fb\u011bhu roku 2022<\/h2>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td><strong>Do 30. 6. 2022<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Z\u00e1kon stanov\u00ed, \u017ee p\u0159i z\u00fa\u010dtov\u00e1n\u00ed mzdy a v\u00fdpo\u010dtu z\u00e1lohy na da\u0148 z p\u0159\u00edjm\u016f fyzick\u00fdch osob za kalend\u00e1\u0159n\u00ed m\u011bs\u00edce, kter\u00e9 skon\u010dily p\u0159ed nabyt\u00edm \u00fa\u010dinnosti tohoto z\u00e1kona, se postupuje podle dosavadn\u00ed pr\u00e1vn\u00ed \u00fapravy.<\/td>\n<\/tr>\n<tr>\n<td>U v\u0161ech motorov\u00fdch vozidel se p\u0159i vyu\u017e\u00edv\u00e1n\u00ed firemn\u00edho vozidla pro soukrom\u00e9 \u00fa\u010dely zam\u011bstnance doda\u0148ovala zam\u011bstnanci k\u00a0jeho hrub\u00e9 mzd\u011b \u010d\u00e1stka ve v\u00fd\u0161i <strong>1%<\/strong> ze vstupn\u00ed ceny tohoto vozidla.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td><strong>Od 1. 7. 2022<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Od kalend\u00e1\u0159n\u00edho m\u011bs\u00edce, ve kter\u00e9m tento z\u00e1kon nab\u00fdv\u00e1 \u00fa\u010dinnosti, se ji\u017e p\u0159i z\u00fa\u010dtov\u00e1n\u00ed mzdy a v\u00fdpo\u010dtu z\u00e1lohy postupuje podle nov\u00e9 pr\u00e1vn\u00ed \u00fapravy.<\/td>\n<\/tr>\n<tr>\n<td>Pouze u n\u00edzkoemisn\u00edch motorov\u00fdch vozidel se p\u0159i pou\u017eit\u00ed firemn\u00edho vozidla bude zda\u0148ovat zam\u011bstnanci k\u00a0jeho hrub\u00e9 mzd\u011b \u010d\u00e1stka ve v\u00fd\u0161i <strong>0,5%<\/strong> ze vstupn\u00ed ceny tohoto vozidla. U ostatn\u00edch vozidel, kter\u00e1 nespl\u0148uj\u00ed tyto emisn\u00ed po\u017eadavky, se nad\u00e1le bude doda\u0148ovat 1% vstupn\u00ed ceny vozidla.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>To znamen\u00e1, \u017ee od \u010dervence ji\u017e bude p\u0159i z\u00fa\u010dtov\u00e1n\u00ed mzdy a v\u00fdpo\u010dtu z\u00e1lohy na da\u0148 z p\u0159\u00edjm\u016f fyzick\u00fdch osob zohledn\u011bna nov\u00e1 pr\u00e1vn\u00ed \u00faprava pro ur\u010den\u00ed p\u0159\u00edjmu z d\u016fvodu bezplatn\u00e9ho poskytnut\u00ed n\u00edzkoemisn\u00edch motorov\u00fdch vozidel zam\u011bstnavatele zam\u011bstnanci ke slu\u017eebn\u00edm i <strong>soukrom\u00fdm \u00fa\u010del\u016fm zam\u011bstnance<\/strong>. Z\u00a0takto doda\u0148ovan\u00e9ho p\u0159\u00edjmu se odv\u00e1d\u00ed tak\u00e9 <strong>povinn\u00e9 pojistn\u00e9 odvody<\/strong> (soci\u00e1ln\u00ed a zdravotn\u00ed), a to jak za zam\u011bstnance, tak za zam\u011bstnavatele. V\u00a0p\u0159\u00edpad\u011b n\u00edzkoemisn\u00edch vozidel u\u0161et\u0159\u00ed jak zam\u011bstnanec, tak i zam\u011bstnavatel jednu polovinu dosavadn\u00edch odvod\u016f.<\/p>\n<h2>Postup zam\u011bstnavatele po skon\u010den\u00ed roku 2022<\/h2>\n<p>V r\u00e1mci ro\u010dn\u00edho z\u00fa\u010dtov\u00e1n\u00ed z\u00e1loh a da\u0148ov\u00e9ho zv\u00fdhodn\u011bn\u00ed potom bude zohledn\u011bn ni\u017e\u0161\u00ed\u00a0z\u00e1klad dan\u011b z p\u0159\u00edjm\u016f ze z\u00e1visl\u00e9 \u010dinnosti t\u00e9\u017e ve vztahu ke kalend\u00e1\u0159n\u00edm m\u011bs\u00edc\u016fm skon\u010den\u00fdm p\u0159ed nabyt\u00edm \u00fa\u010dinnosti nov\u00e9 pr\u00e1vn\u00ed \u00fapravy. Zam\u011bstnanci tak vznikne minim\u00e1ln\u011b z\u00a0tohoto d\u016fvodu <strong>p\u0159eplatek na dani<\/strong>. Viz p\u0159\u00edklad n\u00ed\u017ee.<\/p>\n<p>Pokud zam\u011bstnanec nebude \u017e\u00e1dat pl\u00e1tce dan\u011b o proveden\u00ed ro\u010dn\u00edho z\u00fa\u010dtov\u00e1n\u00ed, vystav\u00ed zam\u011bstnavatel <strong><a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/potvrzeni-o-zdanitelnych-prijmech-co-to-je-co-musi-obsahovat-a-kdy-se-vydava\/\">Potvrzen\u00ed o zdaniteln\u00fdch p\u0159\u00edjmech ze z\u00e1visl\u00e9 \u010dinnosti<\/a>. <\/strong>V\u00a0tomto potvrzen\u00ed za rok 2022 provede mzdov\u00e1 \u00fa\u010detn\u00ed \u00fapravu. Bu\u010f j\u00ed to umo\u017en\u00ed jej\u00ed software, nebo bude muset prov\u00e9st tuto \u00fapravu ru\u010dn\u011b.<\/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\/7542\">\n\n    <div>\n        <div class=\"fheader\">\n            <h3>\n                Odeb\u00edrejte \u00fa\u010detn\u00ed a da\u0148ov\u00e9 novinky srozumiteln\u011b a v\u010das            <\/h3>\n            <div class=\"se-text\">\n                <p>\n                    Zadejte v\u00e1\u0161 e-mail a na\u0161e \u00fa\u010detn\u00ed a da\u0148ov\u00e9 tipy v\u00e1m budou chodit p\u0159\u00edmo do e-mailu.                    <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=\"N\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/7542\">\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>Ro\u010dn\u00ed z\u00fa\u010dtov\u00e1n\u00ed dan\u011b a v\u00fdpo\u010det dan\u011b<\/h2>\n<p>V\u00a0p\u0159\u00edpad\u011b, \u017ee m\u00e1 zam\u011bstnanec p\u0159\u00edjmy\u00a0<strong>pouze od jednoho pl\u00e1tce dan\u011b<\/strong>, a po\u017e\u00e1d\u00e1 u n\u011bj o proveden\u00ed ro\u010dn\u00edho z\u00fa\u010dtov\u00e1n\u00ed, pak mzdov\u00e1 \u00fa\u010detn\u00ed zohledn\u00ed v r\u00e1mci tohoto ro\u010dn\u00edho z\u00fa\u010dtov\u00e1n\u00ed z\u00e1loh za rok 2022 ni\u017e\u0161\u00ed z\u00e1klad dan\u011b z p\u0159\u00edjm\u016f ze z\u00e1visl\u00e9 \u010dinnosti za m\u011bs\u00edce leden a\u017e \u010derven 2022.\u00a0Uprav\u00ed tedy celkov\u00fd ro\u010dn\u00ed <strong>\u00fahrn p\u0159\u00edjm\u016f &#8211; d\u00edl\u010d\u00ed z\u00e1klad dan\u011b<\/strong>.<\/p>\n<h2>P\u0159\u00edklad \u2013 v\u00fdpo\u010det p\u0159\u00edjm\u016f zam\u011bstnance s\u00a0bezplatn\u011b poskytnut\u00fdm n\u00edzkoemisn\u00edm vozidlem<\/h2>\n<p>M\u011bs\u00ed\u010dn\u00ed hrub\u00fd p\u0159\u00edjem zam\u011bstnance \u010din\u00ed 80 000 K\u010d. Zam\u011bstnavatel mu bezplatn\u011b umo\u017enil vyu\u017e\u00edvat n\u00edzkoemisn\u00ed motorov\u00e9 vozidlo, jeho\u017e po\u0159izovac\u00ed hodnota \u010dinila <strong>2 mil. K\u010d v\u010detn\u011b DPH. <\/strong>Zam\u011bstnanec na rok 2022 u\u010dil u tohoto pl\u00e1tce prohl\u00e1\u0161en\u00ed k dani, v n\u011bm\u017e tak\u00e9 uplat\u0148uje da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed na jedno d\u00edt\u011b. Tyto hodnoty plat\u00ed po cel\u00fd rok 2022.<a href=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/07\/tabulka-priklad-vypocet-prijmu-bezplatne-nizkoemisni-vozidlo.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-7553\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/07\/tabulka-priklad-vypocet-prijmu-bezplatne-nizkoemisni-vozidlo.jpg\" alt=\"\" width=\"918\" height=\"913\" srcset=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/07\/tabulka-priklad-vypocet-prijmu-bezplatne-nizkoemisni-vozidlo.jpg 918w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/07\/tabulka-priklad-vypocet-prijmu-bezplatne-nizkoemisni-vozidlo-300x298.jpg 300w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/07\/tabulka-priklad-vypocet-prijmu-bezplatne-nizkoemisni-vozidlo-150x150.jpg 150w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/07\/tabulka-priklad-vypocet-prijmu-bezplatne-nizkoemisni-vozidlo-768x764.jpg 768w\" sizes=\"auto, (max-width: 918px) 100vw, 918px\" \/><\/a><\/p>\n<p>Do 30. 6. 2022 bylo zam\u011bstnanci zdan\u011bno v\u00a0ka\u017ed\u00e9 m\u011bs\u00ed\u010dn\u00ed mzd\u011b 1% vstupn\u00ed ceny vozidla, tj. \u010d\u00e1stka 20 000 K\u010d m\u011bs\u00ed\u010dn\u011b. Od 1. 7. 2022 bude dodan\u011bno pouze 0,5% ze vstupn\u00ed ceny <strong>n\u00edzkoemisn\u00edho vozidla. <\/strong>T\u00edm zam\u011bstnanec od \u010dervence obdr\u017e\u00ed vy\u0161\u0161\u00ed \u010distou mzdu.<\/p>\n<p>Cel\u00fd mzdov\u00fd list je ke sta\u017een\u00ed <a href=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/07\/Mzdovy-list-2022-priklad-auto-MONEY-1.jpg\" target=\"_blank\" rel=\"noopener\"><strong>ZDE<\/strong><\/a><\/p>\n<p><a href=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/07\/Mzdovy-list-2022-priklad-auto-MONEY-1.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-7547\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/07\/Mzdovy-list-2022-priklad-auto-MONEY-1.jpg\" alt=\"\" width=\"1920\" height=\"850\" \/><\/a><\/p>\n<h2>P\u0159\u00edklad \u2013 potvrzen\u00ed o zdaniteln\u00fdch p\u0159\u00edjmech za rok 2022<\/h2>\n<p>Zam\u011bstnanci bylo v\u00a0m\u011bs\u00edc\u00edch leden a\u017e \u010derven 2022 v\u00a0r\u00e1mci v\u00fdpo\u010dtu z\u00e1lohy na da\u0148 p\u0159idan\u011bno <strong>1%<\/strong> vstupn\u00ed ceny n\u00edzkoemisn\u00edho vozidla ve v\u00fd\u0161i 120 000 K\u010d. Dle p\u0159echodn\u00fdch ustanoven\u00ed novely z\u00e1kona o dan\u00edch z\u00a0p\u0159\u00edjm\u016f se zohledn\u00ed ji\u017e od po\u010d\u00e1tku zda\u0148ovac\u00edho obdob\u00ed pouze <strong>0,5%<\/strong> vstupn\u00ed ceny tohoto vozidla (pou\u017e\u00edvan\u00e9ho bezplatn\u011b pro soukrom\u00e9 \u00fa\u010dely zam\u011bstnance). P\u0159\u00edjem zam\u011bstnance pon\u00ed\u017e\u00edme o polovinu v\u00fd\u0161e uveden\u00e9 \u010d\u00e1stky, tedy o 60 000 K\u010d. Tato \u00faprava se n\u00e1m projev\u00ed na \u0159\u00e1dc\u00edch 1 a 2, a d\u00e1le v\u00a0sou\u010dtov\u00e9m \u0159\u00e1dku 5. <strong>Zaplacen\u00e9 z\u00e1lohy na da\u0148 se nem\u011bn\u00ed.<\/strong><\/p>\n<p><a href=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/07\/Potvrzeni_o_zdanitelnych_prijmech-uprava.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-7546\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/07\/Potvrzeni_o_zdanitelnych_prijmech-uprava.jpg\" alt=\"\" width=\"1808\" height=\"1148\" \/><\/a><\/p>\n<h2>P\u0159\u00edklad \u2013 p\u0159\u00edklad v\u00fdpo\u010dtu ro\u010dn\u00edho z\u00fa\u010dtov\u00e1n\u00ed dan\u011b za rok 2022<\/h2>\n<p>Stejn\u011b jako v\u00a0p\u0159\u00edpad\u011b Potvrzen\u00ed o zdaniteln\u00fdch p\u0159\u00edjmech ze z\u00e1visl\u00e9 \u010dinnosti za rok 2022 je nutno upravit \u0159\u00e1dek 1 ve V\u00fdpo\u010dtu dan\u011b a da\u0148ov\u00e9ho zv\u00fdhodn\u011bn\u00ed za rok 2022.<\/p>\n<p>Po proveden\u00ed ro\u010dn\u00edho z\u00fa\u010dtov\u00e1n\u00ed zaplacen\u00fdch z\u00e1loh na dani tak vznikne tomuto zam\u011bstnanci p\u0159eplatek na dani ve v\u00fd\u0161i 9 000 K\u010d, co\u017e odpov\u00edd\u00e1 pon\u00ed\u017een\u00e9mu p\u0159\u00edjmu o 60 000 K\u010d (zdan\u011bn\u00e9m 15% dan\u00ed z\u00a0p\u0159\u00edjm\u016f).<\/p>\n<p><a href=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/07\/Vypocet_dane_z_prijmu-uprava.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-7545\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/07\/Vypocet_dane_z_prijmu-uprava.jpg\" alt=\"\" width=\"1517\" height=\"1920\" \/><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Novela z\u00e1kona o dan\u00edch z p\u0159\u00edjm\u016f Z\u00e1konem \u010d. 142\/2022 Sb. byla provedena novelizace z\u00e1kona \u010d. 586\/1992 Sb., o dan\u00edch z\u00a0p\u0159\u00edjm\u016f. \u00a0A\u010dkoli novela z\u00e1kona nab\u00fdv\u00e1 \u00fa\u010dinnosti &#8230;<\/p>\n","protected":false},"author":10,"featured_media":7536,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[12,8],"tags":[50,51,169],"class_list":["post-7542","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-prijmu-fyzickych-osob","category-dane","tag-dan-z-prijmu-fyzickych-osob","tag-fyzicka-osoba","tag-mzda-a-plat"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/7542","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=7542"}],"version-history":[{"count":11,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/7542\/revisions"}],"predecessor-version":[{"id":9971,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/7542\/revisions\/9971"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/7536"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=7542"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=7542"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=7542"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}