{"id":1724,"date":"2024-12-20T15:06:03","date_gmt":"2024-12-20T14:06:03","guid":{"rendered":"https:\/\/www.kratkyaudit.cz\/?p=1724"},"modified":"2024-12-20T15:06:06","modified_gmt":"2024-12-20T14:06:06","slug":"pausalni-rezim-jednoduche-reseni-pro-osvc","status":"publish","type":"post","link":"https:\/\/www.kratkyaudit.cz\/en\/pausalni-rezim-jednoduche-reseni-pro-osvc\/","title":{"rendered":"Pau\u0161\u00e1ln\u00ed re\u017eim: Jednoduch\u00e9 \u0159e\u0161en\u00ed pro OSV\u010c"},"content":{"rendered":"\n<p>Pau\u0161\u00e1ln\u00ed re\u017eim nab\u00edz\u00ed snadn\u00e9 \u0159e\u0161en\u00ed. Plat\u00edte jen jednu m\u011bs\u00ed\u010dn\u00ed z\u00e1lohu, kter\u00e1 pokr\u00fdv\u00e1 v\u0161e, a nemus\u00edte se starat o da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed ani p\u0159ehledy. Jak to funguje a je to pro v\u00e1s \u00fdhodn\u00e9? P\u0159e\u010dt\u011bte si v\u00edc!<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"> <p class=\"MsoNormal\"><b>Co je pau\u0161\u00e1ln\u00ed re\u017eim a jak funguje?<\/b><span style=\"font-size: 2rem; background-color: var(--bs-body-bg); text-align: var(--bs-body-text-align);\"> <\/span><\/p><\/h2>\n\n\n\n<p>V pau\u0161\u00e1ln\u00edm re\u017eimu OSV\u010c plat\u00ed jednu m\u011bs\u00ed\u010dn\u00ed z\u00e1lohu finan\u010dn\u00edmu \u00fa\u0159adu. Tato \u010d\u00e1stka zahrnuje:<\/p>\n\n\n\n<ul>\n<li>da\u0148 z p\u0159\u00edjm\u016f,<\/li>\n\n\n\n<li>soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed,<\/li>\n\n\n\n<li>zdravotn\u00ed poji\u0161t\u011bn\u00ed.<\/li>\n<\/ul>\n\n\n\n<p>T\u00edm jsou ve\u0161ker\u00e9 da\u0148ov\u00e9 povinnosti vy\u0159e\u0161eny, a nen\u00ed pot\u0159eba pod\u00e1vat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed ani p\u0159ehledy o p\u0159\u00edjmech a v\u00fddaj\u00edch pro poji\u0161\u0165ovny.<\/p>\n\n\n\n<p>Je ale d\u016fle\u017eit\u00e9 si pau\u0161\u00e1ln\u00ed re\u017eim nespl\u00e9st s uplat\u0148ov\u00e1n\u00edm <strong>v\u00fddaj\u016f procentem z p\u0159\u00edjm\u016f<\/strong> (nap\u0159. 40 %, 60 %, 80 %). Ten vy\u017eaduje pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed, kde m\u00edsto skute\u010dn\u00fdch v\u00fddaj\u016f pou\u017eijete procento z&nbsp;v\u00fddaj\u016f podle typu \u010dinnosti, kterou vykon\u00e1v\u00e1te.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Pro\u010d zvolit pau\u0161\u00e1ln\u00ed re\u017eim?<\/h2>\n\n\n\n<p>Hlavn\u00edm l\u00e1kadlem pau\u0161\u00e1ln\u00edho re\u017eimu je jednoduchost a pohodl\u00ed. Plat\u00edte jednu m\u011bs\u00ed\u010dn\u00ed z\u00e1lohu, kter\u00e1 pokr\u00fdv\u00e1 da\u0148 z p\u0159\u00edjm\u016f i pojistn\u00e9, a t\u00edm m\u00e1te spln\u011bn\u00e9 v\u0161echny z\u00e1konn\u00e9 povinnosti. Nepod\u00e1v\u00e1te da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed ani p\u0159ehledy OSV\u010c.<\/p>\n\n\n\n<p>Krom\u011b toho b\u00fdv\u00e1 pau\u0161\u00e1ln\u00ed re\u017eim \u010dasto tak\u00e9 finan\u010dn\u011b v\u00fdhodn\u00fd.<\/p>\n\n\n\n<p><strong>P\u0159\u00edklad:<\/strong><br>OSV\u010c s ro\u010dn\u00edm p\u0159\u00edjmem 1 000 000 K\u010d by za rok 2025 zaplatila:<\/p>\n\n\n\n<ul>\n<li>29 160 K\u010d na dani,<\/li>\n\n\n\n<li>37 716 K\u010d na zdravotn\u00edm poji\u0161t\u011bn\u00ed,<\/li>\n\n\n\n<li>58 400 K\u010d na soci\u00e1ln\u00edm poji\u0161t\u011bn\u00ed.<\/li>\n<\/ul>\n\n\n\n<p>Celkem 125 276 K\u010d.<br>V pau\u0161\u00e1ln\u00edm re\u017eimu by stejn\u00e1 OSV\u010c zaplatila pouze <strong>104 592 K\u010d<\/strong>.<\/p>\n\n\n\n<p>Nicm\u00e9n\u011b od 1.1 <strong>2025 se z\u00e1lohy v prvn\u00edm p\u00e1smu pom\u011brn\u011b razantn\u011b zvy\u0161uj\u00ed <\/strong>(z 7 498 K\u010d na 8\u00a0716 K\u010d m\u011bs\u00ed\u010dn\u011b), co\u017e v\u00fdhodnost pau\u0161\u00e1ln\u00ed dan\u011b zejm\u00e9na pro OSV\u010c s ni\u017e\u0161\u00edmi p\u0159\u00edjmy sni\u017euje. Plat\u00ed tedy, \u017ee \u010d\u00edm vy\u0161\u0161\u00ed p\u0159\u00edjmy m\u00e1te (a st\u00e1le se vejdete do n\u011bkter\u00e9ho z p\u00e1sem), t\u00edm je tento re\u017eim pro v\u00e1s v\u00fdhodn\u011bj\u0161\u00ed.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Jak vstoupit do pau\u0161\u00e1ln\u00edho re\u017eimu?<\/h2>\n\n\n\n<p>Do pau\u0161\u00e1ln\u00edho re\u017eimu m\u016f\u017eete vstoupit vypln\u011bn\u00edm formul\u00e1\u0159e Ozn\u00e1men\u00ed o vstupu do pau\u0161\u00e1ln\u00edho re\u017eimu, kter\u00fd je nutn\u00e9 podat nejpozd\u011bji do 10. ledna, a to pouze elektronicky.<br>Pozor: Pokud podm\u00ednky spln\u00edte a vstoup\u00edte do pau\u0161\u00e1ln\u00edho re\u017eimu, nelze b\u011bhem roku tento re\u017eim zp\u011btn\u011b opustit.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Hlavn\u00ed podm\u00ednky pro pau\u0161\u00e1ln\u00ed re\u017eim<\/h2>\n\n\n\n<p>Abyste mohli vyu\u017e\u00edt pau\u0161\u00e1ln\u00ed re\u017eim, mus\u00edte k\u00a01.12.2024 splnit tyto podm\u00ednky:<\/p>\n\n\n\n<ul>\n<li>Nejste zam\u011bstnanec s p\u0159\u00edjmy zdan\u011bn\u00fdmi z\u00e1lohovou dan\u00ed.<\/li>\n\n\n\n<li>Nejste pl\u00e1tce DPH (m\u016f\u017eete b\u00fdt identifikovan\u00e1 osoba k DPH).<\/li>\n\n\n\n<li>Nejste spole\u010dn\u00edk v.o.s. ani komplement\u00e1\u0159 k.s. a nen\u00ed proti v\u00e1m vedeno insolven\u010dn\u00ed \u0159\u00edzen\u00ed.<\/li>\n\n\n\n<li>Va\u0161e p\u0159\u00edjmy za p\u0159edchoz\u00ed rok odpov\u00eddaj\u00ed limit\u016fm pro pau\u0161\u00e1ln\u00ed re\u017eim (viz n\u00ed\u017ee)<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">P\u00e1sma pau\u0161\u00e1ln\u00ed dan\u011b podle p\u0159\u00edjm\u016f<\/h2>\n\n\n\n<p>Podle v\u00fd\u0161e p\u0159\u00edjm\u016f a typu \u010dinnosti spad\u00e1 OSV\u010c do jednoho ze t\u0159\u00ed p\u00e1sem:<\/p>\n\n\n\n<ol start=\"1\">\n<li><strong>Prvn\u00ed p\u00e1smo<\/strong>:\n<ul>\n<li>P\u0159\u00edjmy do 1 000 000 K\u010d (bez ohledu na \u010dinnost).<\/li>\n\n\n\n<li>P\u0159\u00edjmy do 1 500 000 K\u010d, pokud alespo\u0148 75 % tvo\u0159\u00ed p\u0159\u00edjmy s v\u00fddajov\u00fdm pau\u0161\u00e1lem 60 % nebo 80 %.<\/li>\n\n\n\n<li>P\u0159\u00edjmy do 2 000 000 K\u010d, pokud 75 % tvo\u0159\u00ed p\u0159\u00edjmy s v\u00fddajov\u00fdm pau\u0161\u00e1lem 80 %.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>Druh\u00e9 p\u00e1smo<\/strong>:\n<ul>\n<li>P\u0159\u00edjmy do 1 500 000 K\u010d (bez ohledu na \u010dinnost).<\/li>\n\n\n\n<li>P\u0159\u00edjmy do 2 000 000 K\u010d, pokud 75 % tvo\u0159\u00ed p\u0159\u00edjmy s v\u00fddajov\u00fdm pau\u0161\u00e1lem 60 % nebo 80 %.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>T\u0159et\u00ed p\u00e1smo<\/strong>:\n<ul>\n<li>P\u0159\u00edjmy do 2 000 000 K\u010d (bez ohledu na \u010dinnost).<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n\n\n\n<h2 class=\"wp-block-heading\">M\u011bs\u00ed\u010dn\u00ed platby<\/h2>\n\n\n\n<p>V\u00fd\u0161e m\u011bs\u00ed\u010dn\u00ed z\u00e1lohy z\u00e1vis\u00ed na p\u00e1smu, do kter\u00e9ho spad\u00e1te. Tato \u010d\u00e1stka zahrnuje v\u0161echny povinn\u00e9 odvody.<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"946\" height=\"127\" src=\"https:\/\/www.kratkyaudit.cz\/wp-content\/uploads\/2024\/12\/image.png\" alt=\"\" class=\"wp-image-1726\" srcset=\"https:\/\/www.kratkyaudit.cz\/wp-content\/uploads\/2024\/12\/image.png 946w, https:\/\/www.kratkyaudit.cz\/wp-content\/uploads\/2024\/12\/image-400x54.png 400w, https:\/\/www.kratkyaudit.cz\/wp-content\/uploads\/2024\/12\/image-768x103.png 768w\" sizes=\"(max-width: 946px) 100vw, 946px\" \/><\/figure>\n\n\n\n<p><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">M\u00e1m v\u017edy n\u00e1rok na uplatn\u011bn\u00ed pau\u0161\u00e1ln\u00ed dan\u011b, pokud jsem v pau\u0161\u00e1ln\u00edm re\u017eimu?<\/h2>\n\n\n\n<p>Pro uplatn\u011bn\u00ed pau\u0161\u00e1ln\u00ed dan\u011b je nutn\u00e9 splnit n\u011bkolik podm\u00ednek. Kl\u00ed\u010dov\u00e9 je b\u00fdt v pau\u0161\u00e1ln\u00edm re\u017eimu k <strong>31. prosinci<\/strong> dan\u00e9ho roku. D\u00e1le mus\u00ed platit:<\/p>\n\n\n\n<ul>\n<li><strong>Nejste pl\u00e1tcem DPH, spole\u010dn\u00edkem v.o.s. ani komplement\u00e1\u0159em k.s.<\/strong> b\u011bhem dan\u00e9ho roku.<\/li>\n\n\n\n<li>Pokud vstoup\u00edte do insolvence a insolven\u010dn\u00ed \u0159\u00edzen\u00ed trv\u00e1 k 31.12., pau\u0161\u00e1ln\u00ed re\u017eim t\u00edm kon\u010d\u00ed. To ale nebr\u00e1n\u00ed stanoven\u00ed pau\u0161\u00e1ln\u00ed dan\u011b za toto obdob\u00ed.<\/li>\n\n\n\n<li><strong>Dodr\u017een\u00ed p\u0159\u00edjmov\u00e9ho limitu<\/strong> pro zvolen\u00e9 p\u00e1smo.<\/li>\n\n\n\n<li><strong>\u017d\u00e1dn\u00e9 p\u0159\u00edjmy ze z\u00e1visl\u00e9 \u010dinnosti<\/strong> zdan\u011bn\u00e9 z\u00e1lohovou dan\u00ed (ani 1 K\u010d).<\/li>\n\n\n\n<li>P\u0159\u00edjmy z kapit\u00e1lov\u00e9ho majetku (\u00a7 8 ZDP), n\u00e1jmu (\u00a7 9 ZDP) a ostatn\u00ed p\u0159\u00edjmy nep\u0159esahuj\u00ed celkovou \u010d\u00e1stku <strong>50 000 K\u010d<\/strong> za rok (osvobozen\u00e9 nebo sr\u00e1\u017ekovou dan\u00ed zdan\u011bn\u00e9 p\u0159\u00edjmy se nezapo\u010d\u00edt\u00e1vaj\u00ed).<\/li>\n<\/ul>\n\n\n\n<p><strong>P\u0159\u00edklady situac\u00ed:<\/strong><\/p>\n\n\n\n<ul>\n<li><strong>V&nbsp;roce 2024 jste pracovali na DPP s podpisem prohl\u00e1\u0161en\u00ed poplatn\u00edka<\/strong>: Pau\u0161\u00e1ln\u00ed da\u0148 nelze uplatnit, proto\u017ee p\u0159\u00edjmy z DPP jsou zdan\u011bn\u00e9 z\u00e1lohovou dan\u00ed.<\/li>\n\n\n\n<li><strong>V&nbsp;roce 2024 jste pracovali na DPP a byla odvedena sr\u00e1\u017ekov\u00e1 da\u0148 (nap\u0159. bez podpisu prohl\u00e1\u0161en\u00ed poplatn\u00edka do 10 tis K\u010d m\u011bs\u00ed\u010dn\u011b)<\/strong>: Pau\u0161\u00e1ln\u00ed da\u0148 lze uplatnit, sr\u00e1\u017ekov\u00e1 da\u0148 nevad\u00ed.<\/li>\n\n\n\n<li><strong>P\u0159\u00edjmy z n\u00e1jmu 4 000 K\u010d m\u011bs\u00ed\u010dn\u011b (48 000 K\u010d ro\u010dn\u011b)<\/strong>: Pau\u0161\u00e1ln\u00ed da\u0148 se uplatn\u00ed.\n<ul>\n<li><strong>Pozor na na\u010dasov\u00e1n\u00ed p\u0159\u00edjm\u016f!<\/strong> Pokud by nap\u0159. lednov\u00e9 n\u00e1jemn\u00e9 za rok 2025 bylo zaplaceno ji\u017e v prosinci 2024, celkov\u00fd p\u0159\u00edjem z n\u00e1jmu by p\u0159es\u00e1hl 50 000 K\u010d (13 \u00d7 4 000 = 52 000 K\u010d). V takov\u00e9m p\u0159\u00edpad\u011b pau\u0161\u00e1ln\u00ed re\u017eim trv\u00e1, ale pau\u0161\u00e1ln\u00ed da\u0148 za rok 2024 nelze uplatnit.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Co kdy\u017e\u2026<\/h2>\n\n\n\n<p><strong>M\u00e1m v&nbsp;roce 2024 p\u0159\u00edjmy ze z\u00e1visl\u00e9 \u010dinnosti nebo p\u0159\u00edjmy z n\u00e1jmu nad 50 000 K\u010d<\/strong><\/p>\n\n\n\n<ul>\n<li>Za rok 2024 mus\u00edte podat klasick\u00e9 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed, jako byste nebyli v pau\u0161\u00e1ln\u00edm re\u017eimu.<\/li>\n\n\n\n<li>Spr\u00e1v\u011b soci\u00e1ln\u00edho zabezpe\u010den\u00ed pod\u00e1te standardn\u00ed p\u0159ehled o p\u0159\u00edjmech a v\u00fddaj\u00edch. Zapo\u010d\u00edtaj\u00ed se zaplacen\u00e9 pau\u0161\u00e1ln\u00ed z\u00e1lohy.<\/li>\n\n\n\n<li>Pau\u0161\u00e1ln\u00ed re\u017eim pokra\u010duje do roku 2025, pokud z n\u011bj dobrovoln\u011b nevystoup\u00edte do <strong>10. ledna<\/strong>.<\/li>\n<\/ul>\n\n\n\n<p><strong>M\u016fj p\u0159\u00edjem z podnik\u00e1n\u00ed za rok 2024 p\u0159es\u00e1hl zvolen\u00e9 p\u00e1smo<\/strong><\/p>\n\n\n\n<ul>\n<li>Do <strong>10. ledna<\/strong> mus\u00edte nahl\u00e1sit zm\u011bnu p\u00e1sma a p\u0159\u00edpadn\u011b doplatit rozd\u00edl do <strong>1. dubna 2025<\/strong>.<\/li>\n\n\n\n<li>Pokud do 31.12.2024 p\u00e1smo nep\u0159izp\u016fsob\u00edte, pau\u0161\u00e1ln\u00ed re\u017eim zanikne a za rok 2024 pod\u00e1te klasick\u00e9 p\u0159izn\u00e1n\u00ed.<\/li>\n<\/ul>\n\n\n\n<p><strong>M\u016fj p\u0159\u00edjem z podnik\u00e1n\u00ed byl v&nbsp;roce 2024 ni\u017e\u0161\u00ed, ne\u017e odpov\u00edd\u00e1 zvolen\u00e9mu p\u00e1smu<\/strong><\/p>\n\n\n\n<ul>\n<li>Do <strong>10. ledna<\/strong> nahlaste zm\u011bnu p\u00e1sma, a bude v\u00e1m vr\u00e1cen p\u0159eplatek (na z\u00e1klad\u011b \u017e\u00e1dosti).<\/li>\n\n\n\n<li>Pau\u0161\u00e1ln\u00ed re\u017eim pokra\u010duje v roce 2025 s ni\u017e\u0161\u00edm p\u00e1smem, pokud z&nbsp;n\u011bj nevystoup\u00edte.<\/li>\n\n\n\n<li>Pokud zm\u011bnu nenahl\u00e1s\u00edte, p\u0159eplatek v\u00e1m <strong>propad\u00e1<\/strong>.<\/li>\n\n\n\n<li><\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>M\u00e1te ot\u00e1zky? Jsme tu pro v\u00e1s!<\/strong><\/h2>\n\n\n\n<p>Pau\u0161\u00e1ln\u00ed re\u017eim m\u016f\u017ee b\u00fdt v\u00fdhodn\u00fdm \u0159e\u0161en\u00edm, ale vy\u017eaduje spr\u00e1vn\u00e9 nastaven\u00ed a dodr\u017een\u00ed v\u0161ech podm\u00ednek. Pokud si nejste jist\u00ed, jestli spl\u0148ujete po\u017eadavky, nebo pot\u0159ebujete poradit s administrativou, <strong>nev\u00e1hejte se na n\u00e1s obr\u00e1tit!<\/strong> R\u00e1di v\u00e1m pom\u016f\u017eeme naj\u00edt to nejlep\u0161\u00ed \u0159e\u0161en\u00ed p\u0159esn\u011b pro va\u0161i situaci. \ud83d\udca1<\/p>\n\n\n<figure class=\"wp-block-post-featured-image\"><img loading=\"lazy\" decoding=\"async\" width=\"2560\" height=\"1707\" src=\"https:\/\/www.kratkyaudit.cz\/wp-content\/uploads\/2024\/12\/pexels-picjumbo-com-55570-196646-scaled.jpg\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"\" style=\"object-fit:cover;\" srcset=\"https:\/\/www.kratkyaudit.cz\/wp-content\/uploads\/2024\/12\/pexels-picjumbo-com-55570-196646-scaled.jpg 2560w, https:\/\/www.kratkyaudit.cz\/wp-content\/uploads\/2024\/12\/pexels-picjumbo-com-55570-196646-400x267.jpg 400w, https:\/\/www.kratkyaudit.cz\/wp-content\/uploads\/2024\/12\/pexels-picjumbo-com-55570-196646-1024x683.jpg 1024w, https:\/\/www.kratkyaudit.cz\/wp-content\/uploads\/2024\/12\/pexels-picjumbo-com-55570-196646-768x512.jpg 768w, https:\/\/www.kratkyaudit.cz\/wp-content\/uploads\/2024\/12\/pexels-picjumbo-com-55570-196646-440x294.jpg 440w, https:\/\/www.kratkyaudit.cz\/wp-content\/uploads\/2024\/12\/pexels-picjumbo-com-55570-196646-660x440.jpg 660w\" sizes=\"(max-width: 2560px) 100vw, 2560px\" \/><\/figure>","protected":false},"excerpt":{"rendered":"<p>Pau\u0161\u00e1ln\u00ed re\u017eim nab\u00edz\u00ed snadn\u00e9 \u0159e\u0161en\u00ed. Plat\u00edte jen jednu m\u011bs\u00ed\u010dn\u00ed z\u00e1lohu, kter\u00e1 pokr\u00fdv\u00e1 v\u0161e, a nemus\u00edte se starat o da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed ani p\u0159ehledy. Jak to funguje a je to&#8230;<\/p>\n","protected":false},"author":3,"featured_media":1728,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[1],"tags":[13,16,19,20,21],"acf":[],"_links":{"self":[{"href":"https:\/\/www.kratkyaudit.cz\/en\/wp-json\/wp\/v2\/posts\/1724"}],"collection":[{"href":"https:\/\/www.kratkyaudit.cz\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.kratkyaudit.cz\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.kratkyaudit.cz\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.kratkyaudit.cz\/en\/wp-json\/wp\/v2\/comments?post=1724"}],"version-history":[{"count":4,"href":"https:\/\/www.kratkyaudit.cz\/en\/wp-json\/wp\/v2\/posts\/1724\/revisions"}],"predecessor-version":[{"id":1732,"href":"https:\/\/www.kratkyaudit.cz\/en\/wp-json\/wp\/v2\/posts\/1724\/revisions\/1732"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.kratkyaudit.cz\/en\/wp-json\/wp\/v2\/media\/1728"}],"wp:attachment":[{"href":"https:\/\/www.kratkyaudit.cz\/en\/wp-json\/wp\/v2\/media?parent=1724"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.kratkyaudit.cz\/en\/wp-json\/wp\/v2\/categories?post=1724"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.kratkyaudit.cz\/en\/wp-json\/wp\/v2\/tags?post=1724"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}