{"id":9920,"date":"2025-09-23T15:27:40","date_gmt":"2025-09-23T13:27:40","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=9920"},"modified":"2025-09-25T10:53:09","modified_gmt":"2025-09-25T08:53:09","slug":"end-of-the-salary-bonus-swap-option-from-1-january-2026","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/end-of-the-salary-bonus-swap-option-from-1-january-2026\/","title":{"rendered":"End of the salary\/bonus swap option from 1 January 2026\u200e"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>The Supreme Administrative Court has confirmed in several judgments (including in the Sony DADC and \u200eTOKOZ cases) that the current practice of transferring part of employees&#8217; wages or remuneration to a \u200ecafeteria or to benefit cards (the so-called &#8220;a salary\/bonus swap\u201d) was compliant with both labour law \u200eand tax regulations. The court rejected the arguments of the Financial Administration about \u200ecircumvention of the law or discrimination against employees.\u200e<\/p>\n","protected":false},"author":117,"featured_media":9921,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3],"tags":[685,640,8],"class_list":["post-9920","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax","tag-employees","tag-remuneration-of-employees","tag-dreport-newsletter"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/9920","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/users\/117"}],"replies":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/comments?post=9920"}],"version-history":[{"count":2,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/9920\/revisions"}],"predecessor-version":[{"id":9923,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/9920\/revisions\/9923"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/9921"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=9920"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=9920"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=9920"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}