{"id":12286,"date":"2021-01-22T07:00:04","date_gmt":"2021-01-22T06:00:04","guid":{"rendered":"https:\/\/testwp.money.sk\/novinky-a-tipy\/nezaradene\/povinnosti-szco-pri-zahajeni-cinnosti\/"},"modified":"2023-06-26T11:03:19","modified_gmt":"2023-06-26T09:03:19","slug":"povinnosti-szco-pri-zahajeni-cinnosti","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/podnikanie\/povinnosti-szco-pri-zahajeni-cinnosti\/","title":{"rendered":"Povinnosti \u017eivnostn\u00edka SZ\u010cO pri za\u010dat\u00ed podnikania &#8211; dane, zdravotn\u00e9 a soci\u00e1lne poistenie"},"content":{"rendered":"<h2>Ako z\u00edska\u0165 \u017eivnostensk\u00fd list<\/h2>\n<p>V s\u00fa\u010dasnosti \u017eivnostn\u00edk pri z\u00edskan\u00ed \u017eivnostensk\u00e9ho opr\u00e1vnenia vykon\u00e1 \u2013 a to <strong>priamo na \u017eivnostenskom \u00farade, tzv. jednotnom kontaktnom mieste<\/strong> &#8211; svoju registr\u00e1ciu ako samostatne z\u00e1robkovo \u010dinn\u00e1 osoba (\u010falej tie\u017e \u201eSZ\u010cO\u201c) v dvoch \u010fal\u0161\u00edch in\u0161tit\u00faci\u00e1ch: na da\u0148ovom \u00farade a\u00a0v zdravotnej pois\u0165ovni. Do podania prv\u00e9ho da\u0148ov\u00e9ho priznania nie je soci\u00e1lne poistenie pre SZ\u010cO povinn\u00e9. Znamen\u00e1 to teda, \u017ee u\u017e nemus\u00ed t\u00fdmto \u00faradom ni\u010d oznamova\u0165, registr\u00e1cia je vykonan\u00e1 priamo cez \u017eivnostensk\u00fd \u00farad.<\/p>\n<p>Druhou mo\u017enos\u0165ou z\u00edskania \u017eivnostensk\u00e9ho opr\u00e1vnenia je vyu\u017eitie online slu\u017eby cez <a href=\"https:\/\/www.slovensko.sk\/sk\/titulna-stranka\" target=\"_blank\" rel=\"noopener noreferrer\">www.slovensko.sk<\/a>. Bud\u00faci \u017eivnostn\u00edk bude potrebova\u0165 ob\u010diansky preukaz so zaru\u010den\u00fdm elektronick\u00fdm podpisom.<\/p>\n<h2>Registr\u00e1cia SZ\u010cO k dani z pr\u00edjmu na na da\u0148ovom \u00farade<\/h2>\n<h3>Da\u0148 z pr\u00edjmu \u017eivnostn\u00edk<\/h3>\n<p>Pri za\u010dat\u00ed samostatnej z\u00e1robkovej \u010dinnosti sa da\u0148ovn\u00edk zaregistruje k dani z pr\u00edjmu fyzick\u00fdch os\u00f4b. Ako bolo uveden\u00e9 vy\u0161\u0161ie, t\u00fato registr\u00e1ciu mo\u017eno urobi\u0165 priamo cez \u017eivnostensk\u00fd \u00farad. Druhou mo\u017enos\u0165ou je po\u017eiada\u0165 o\u00a0registr\u00e1ciu na da\u0148 z\u00a0pr\u00edjmov fyzick\u00fdch os\u00f4b cez port\u00e1l finan\u010dnej spr\u00e1vy <a href=\"https:\/\/www.financnasprava.sk\/\" target=\"_blank\" rel=\"noopener noreferrer\">www.financnasprava.sk<\/a>. Fyzick\u00e1 osoba \u2013 podnikate\u013e je povinn\u00e1 komunikova\u0165 s\u00a0da\u0148ov\u00fdm \u00faradom elektronicky.<\/p>\n<p>V <strong>prvom roku<\/strong> podnikania nem\u00e1 SZ\u010cO povinnosti plati\u0165 preddavky na da\u0148 z pr\u00edjmov. Po skon\u010den\u00ed zda\u0148ovacieho obdobia \u2013 kalend\u00e1rneho roku &#8211; sa pod\u00e1va da\u0148ov\u00e9 priznanie, a to <strong>do 3 mesiacov<\/strong> po skon\u010den\u00ed zda\u0148ovacieho obdobia, pr\u00edpadne <strong>do 6 mesiacov, pokia\u013e da\u0148ovn\u00edk vyu\u017eije mo\u017enos\u0165 posunutia term\u00ednu na podanie da\u0148ov\u00e9ho priznania<\/strong>. Pokia\u013e da\u0148ovn\u00edkovi v da\u0148ovom priznan\u00ed vznikne povinnos\u0165 zaplati\u0165 da\u0148, t\u00e1to je splatn\u00e1 v lehote pre podanie da\u0148ov\u00e9ho priznania.<\/p>\n<h3>Povinnos\u0165 plati\u0165 preddavky na da\u0148<\/h3>\n<p>Pod\u013ea v\u00fd\u0161ky \u00a0poslednej zn\u00e1mej da\u0148ovej povinnosti m\u00f4\u017ee vznikn\u00fa\u0165 <strong>povinnos\u0165 plati\u0165 preddavky na da\u0148 na \u010fal\u0161\u00ed rok<\/strong>:<\/p>\n<ul>\n<li>posledn\u00e1 zn\u00e1ma da\u0148ov\u00e1 povinnos\u0165 v\u00a0rozmedz\u00ed od 5\u00a0000\u20ac do 16\u00a0600\u20ac \u2013 \u0161tvr\u0165ro\u010dn\u00e9 preddavky,<\/li>\n<li>posledn\u00e1 zn\u00e1ma da\u0148ov\u00e1 povinnos\u0165 viac ne\u017e 16\u00a0600\u20ac \u2013 mesa\u010dn\u00e9 preddavky<\/li>\n<\/ul>\n<h3>V\u00fdpo\u010det da\u0148ovej povinnosti<\/h3>\n<p>V\u00fdpo\u010det poslednej zn\u00e1mej da\u0148ovej povinnosti je uveden\u00fd v \u00a734 ods.5 z\u00e1kona o\u00a0dani z\u00a0pr\u00edjmov nasledovne:<\/p>\n<ul>\n<li>zo z\u00e1kladu dane (\u010diastkov\u00e9ho z\u00e1kladu dane) zisten\u00e9ho z pr\u00edjmov pod\u013ea\u00a0 \u00a7 6 ods. 1 a 2 z\u00e1kona zn\u00ed\u017een\u00e9ho o odpo\u010det da\u0148ovej straty uveden\u00e9ho v poslednom da\u0148ovom priznan\u00ed,<\/li>\n<li>pri pou\u017eit\u00ed sadzby dane vo v\u00fd\u0161ke 19 %.<\/li>\n<\/ul>\n<p>Od roku 2021 si SZ\u010cO, ktorej zdanite\u013en\u00e9 pr\u00edjmy s\u00fa za zda\u0148ovacie obdobie menej ne\u017e 49\u00a0790\u20ac, uplatn\u00ed 15% sadzbu dane z\u00a0pr\u00edjmov. Za rok 2020 pou\u017eije sadzbu dane 15%, ak jeho zdanite\u013en\u00e9 pr\u00edjmy nepresiahli sumu 100\u00a0000\u20ac.<\/p>\n<p>Ostatn\u00ed SZ\u010cO zdania pr\u00edjmy sadzbou 19%, resp. sadzbou 25%\u00a0 z\u00a0tej \u010dasti z\u00e1kladu dane, ktor\u00e1 presiahne 176,8 \u2013 n\u00e1sobok platn\u00e9ho \u017eivotn\u00e9ho minima. Aktu\u00e1lne je to suma <strong>36\u00a0256,38 \u20ac a\u00a0viac.<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/05\/women-1209678_1920.jpg\" alt=\"\" width=\"668\" height=\"445\" class=\"aligncenter size-single-post-thumb wp-image-88598\" \/><\/p>\n<h3>Ako na da\u0148 z pridanej hodnoty OSV\u010c<\/h3>\n<p>Pri rozhodovan\u00ed, \u010di sa m\u00e1 da\u0148ovn\u00edk dobrovo\u013ene zaregistrova\u0165 ako platite\u013e <a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/slovnik-pojmov\/zakon-o-dani-z-pridanej-hodnoty\/\">dane z pridanej hodnoty<\/a> je potrebn\u00e9 sk\u00fama\u0165, \u010di bud\u00fa jeho odberatelia platitelia DPH, \u010di bude poskytova\u0165 svoje produkty aj do zahrani\u010dia, popr\u00edpade \u010di bude nejak\u00e9 produkty zo zahrani\u010dia nadob\u00fada\u0165 alebo \u010di \u00a0je vysoko pravdepodobn\u00e9, \u017ee jeho obrat za sebou 12 kalend\u00e1rnych mesiacov prekro\u010d\u00ed \u010diastku 49 790 \u20ac. Pokia\u013e bude odpove\u010f na vy\u0161\u0161ie uveden\u00e9 situ\u00e1cie kladn\u00e1, potom mo\u017eno \u2013 <strong>vo v\u0161eobecnej rovine<\/strong> \u2013 odporu\u010di\u0165, aby sa ako platite\u013e DPH zaregistroval. Napriek tomu je v\u0161ak nutn\u00e9, aby bola ka\u017ed\u00e1 SZ\u010cO posudzovan\u00e1 individu\u00e1lne.<\/p>\n<h3>Ako na da\u0148 z\u00a0motorov\u00fdch vozidiel SZ\u010cO<\/h3>\n<p>Pokia\u013e da\u0148ovn\u00edk pou\u017e\u00edva na svoje podnikanie motorov\u00e9 vozidlo, vznik\u00e1 mu taktie\u017e povinnos\u0165 registrova\u0165 sa k\u00a0dani z\u00a0motorov\u00fdch vozidiel. T\u00fato povinnos\u0165 si spln\u00ed a\u017e v\u00a0da\u0148ovom priznan\u00ed k\u00a0dani z\u00a0motorov\u00fdch vozidiel. Po skon\u010den\u00ed kalend\u00e1rneho roku je povinnos\u0165 poda\u0165 da\u0148ov\u00e9 priznanie do 31. marca nasleduj\u00faceho roku.<\/p>\n<h3>Platca dane zo z\u00e1vislej \u010dinnosti a zr\u00e1\u017ekovej dane<\/h3>\n<p>Ak bude SZ\u010cO vykon\u00e1va\u0165 svoju \u010dinnos\u0165 za pomoci zamestnancov, mus\u00ed sa zaregistrova\u0165 ako platca dane zo z\u00e1vislej \u010dinnosti a pr\u00edpadne zr\u00e1\u017ekovej dane. Okrem mesa\u010dn\u00fdch povinnost\u00ed spojen\u00fdch so mzdovou agendou bude po skon\u010den\u00ed roku povinn\u00fd vyhotovi\u0165 pre zamestnancov ro\u010dn\u00e9 z\u00fa\u010dtovanie dane alebo vystavi\u0165 Potvrdenie o\u00a0zdanite\u013en\u00fdch pr\u00edjmoch. Pri zr\u00e1\u017ean\u00ed zr\u00e1\u017ekovej dane je povinn\u00fd poda\u0165 Ozn\u00e1menie o\u00a0zrazen\u00ed a\u00a0odveden\u00ed zr\u00e1\u017ekovej dane, a\u00a0to do 15. nasleduj\u00faceho mesiaca.<\/p>\n<h2>Minim\u00e1lne odvody SZ\u010cO na zdravotn\u00e9 poistenie<\/h2>\n<p>Poistn\u00e9 na zdravotn\u00e9 poistenia sa plat\u00ed formou mesa\u010dn\u00fdch preddavkov a n\u00e1sledne pr\u00edpadn\u00e9ho doplatku poistn\u00e9ho. Preddavok je splatn\u00fd do \u00f4smeho d\u0148a nasleduj\u00faceho kalend\u00e1rneho mesiaca.<\/p>\n<p><strong>V roku za\u010datia<\/strong> samostatnej podnikate\u013eskej \u010dinnosti sa plat\u00ed preddavok vypo\u010d\u00edtan\u00fd z minim\u00e1lneho vymeriavacieho z\u00e1kladu \u2013 pre rok 2021 je minim\u00e1lny mesa\u010dn\u00fd preddavok <strong>76,44\u20ac. <\/strong>\u00a0Pokia\u013e je za\u010d\u00ednaj\u00faca SZ\u010cO osobou, za ktor\u00fa je platcom poistn\u00e9ho aj \u0161t\u00e1t (\u0161tudent, d\u00f4chodca) alebo m\u00e1 z\u00e1rove\u0148 SZ\u010cO aj pracovn\u00fd pomer, nem\u00e1 t\u00e1to SZ\u010cO povinnos\u0165 v prvom roku plati\u0165 preddavky. Poistn\u00e9 za zdravotn\u00e9 poistenie doplat\u00ed formou doplatku po ro\u010dnom z\u00fa\u010dtovan\u00ed, ktor\u00e9 urob\u00ed zdravotn\u00e1 pois\u0165ov\u0148a do konca septembra nasleduj\u00faceho roka, resp. po podan\u00ed da\u0148ov\u00e9ho priznania.<\/p>\n<p><strong>V druhom roku po za\u010dat\u00ed podnikania a v nasleduj\u00facich rokoch<\/strong> sa v\u00fd\u0161ka preddavkov odv\u00edja od ro\u010dn\u00e9ho z\u00fa\u010dtovania zdravotn\u00e9ho poistenia, v\u00a0ktorom zdravotn\u00e1 pois\u0165ov\u0148a vypo\u010d\u00edta aj preddavky na \u010fal\u0161ie obdobie.<\/p>\n<p>Preddavky na poistn\u00e9 sa <strong>neplatia<\/strong> za kalend\u00e1rne mesiace, v ktor\u00fdch bola SZ\u010cO uznan\u00e1 po cel\u00fd kalend\u00e1rny mesiac pr\u00e1ceneschopnou, alebo jej bola nariaden\u00e1 karant\u00e9na pod\u013ea zvl\u00e1\u0161tnych pr\u00e1vnych predpisov.<\/p>\n<link rel=\"stylesheet\" href=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-content\/themes\/money-blog\/shortcodes\/smartmailing-email-registration\/form.min.css\" \/>\r\n<script type=\"text\/javascript\">\r\n    var smFormInterval = null;\r\n\r\n    jQuery(document).ready(function() {\r\n        jQuery(\".shortcode-smartmailing-form .fheader p a.info\").click(function(e) {  \r\n            e.preventDefault();\r\n\r\n            \/*if (jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").is(\":visible\"))\r\n            {\r\n                jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").hide();\r\n            }\r\n            else\r\n            {\r\n                jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").show();\r\n            }*\/\r\n\r\n            return false;\r\n        });\r\n\r\n        jQuery(\"#shortcodeSmartmailingForm\").submit(function(e) {\r\n            e.preventDefault();\r\n            return false;\r\n        });\r\n\r\n        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z\u00edskajte \u00fa\u010dtovn\u00e9 a da\u0148ov\u00e9 tipy pre za\u010diatok v\u00e1\u0161ho podnikania.                    <a class=\"info\" title=\"E-maily v\u00e1m bud\u00fa zasielan\u00e9 maxim\u00e1lne dvakr\u00e1t do mesiaca. Z odberu sa m\u00f4\u017eete kedyko\u013evek odhl\u00e1si\u0165.\">info<\/a>\r\n                <\/p>\r\n            <\/div>\r\n        <\/div>\r\n\r\n        <div class=\"ffooter\">\r\n            <div class=\"se-body\">\r\n                <input type=\"text\" id=\"shortcodeSmartmailingForm_email\" placeholder=\"Zadajte v\u00e1\u0161 e-mail\" \/>\r\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_stdc\" value=\"T3\">\r\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12286\">\r\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_referrer\" value=\"\">\r\n\r\n                <div class=\"se-submit\">\r\n                    <button type=\"submit\" id=\"shortcodeSmartmailingForm_submit\" value=\"Chcem by\u0165 v obraze\">Chcem by\u0165 v obraze<\/button>\r\n                                          <p class=\"mlctr success\" style=\"display: none;\">\u010eakujeme, <strong>skontrolujte Va\u0161u e-mailov\u00fa schr\u00e1nku<\/strong> pre potvrdenie odberu.<\/p>\r\n                                    <\/div>\r\n            <\/div>\r\n                          <p class=\"smart-disclaimer\">Odoslan\u00edm s\u00fahlas\u00edte s na\u0161imi\r\n                 <a href=\"\/ochrana-osobnych-udajov\/\" target=\"_blank\">z\u00e1sadami pre spracovanie osobn\u00fdch \u00fadajov<\/a>.\r\n              <\/p>\r\n                    <\/div>\r\n    <\/div>\r\n<\/form>\n<h2>Minim\u00e1lne odvody SZ\u010cO na soci\u00e1lne poistenie<\/h2>\n<p>Poistn\u00e9 na soci\u00e1lne poistenie sa plat\u00ed mesa\u010dne a je splatn\u00e9 do 8. d\u0148a nasleduj\u00faceho mesiaca. Soci\u00e1lna pois\u0165ov\u0148a zatia\u013e nerob\u00ed z\u00fa\u010dtovanie soci\u00e1lneho poistenia.<\/p>\n<p>Povinnos\u0165 plati\u0165 soci\u00e1lne poistenie pre SZ\u010cO nie je do podania prv\u00e9ho da\u0148ov\u00e9ho priznania povinn\u00e9, ale SZ\u010cO sa m\u00f4\u017ee registrova\u0165 na dobrovo\u013en\u00e9 platenie soci\u00e1lnych odvodov. Po podan\u00ed da\u0148ov\u00e9ho priznania sa posudzuje, \u010di pr\u00edjem z\u00a0podnikania prekro\u010dil hranicu na povinn\u00e9 platenie soci\u00e1lnych odvodov od 1.7., resp. od troch mesiacov po term\u00edne na podanie da\u0148ov\u00e9ho priznania. Hranica je vypo\u010d\u00edtan\u00e1 ako 12-n\u00e1sobok minim\u00e1lneho vymeriavacieho z\u00e1kladu soci\u00e1lneho poistenia, \u010do je pre rok 2020 suma 6\u00a0552\u20ac.<\/p>\n<p>Minim\u00e1lna v\u00fd\u0161ka soci\u00e1lneho poistenia je pre rok 2021 suma 180,99 \u20ac mesa\u010dne. Soci\u00e1lne poistenie zah\u0155\u0148a nemocensk\u00e9 poistenie, starobn\u00e9 poistenie , invalidn\u00e9 poistenie a\u00a0rezervn\u00fd fond solidarity.<\/p>\n<p>&nbsp;<\/p>\n<p>Autorom \u010dl\u00e1nku je Katar\u00edna Serinov\u00e1<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ako z\u00edska\u0165 \u017eivnostensk\u00fd list V s\u00fa\u010dasnosti \u017eivnostn\u00edk pri z\u00edskan\u00ed \u017eivnostensk\u00e9ho opr\u00e1vnenia vykon\u00e1 \u2013 a to priamo na \u017eivnostenskom \u00farade, tzv. jednotnom kontaktnom mieste &#8211; svoju &#8230;<\/p>\n","protected":false},"author":2,"featured_media":12287,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[5,19],"tags":[661,399,718],"class_list":["post-12286","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-podnikanie","category-start-podnikania","tag-povinnosti","tag-szco","tag-zahajenie-cinnosti"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12286","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=12286"}],"version-history":[{"count":1,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12286\/revisions"}],"predecessor-version":[{"id":12288,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12286\/revisions\/12288"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/12287"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=12286"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=12286"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=12286"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}