{"id":13554,"date":"2015-10-30T11:45:53","date_gmt":"2015-10-30T10:45:53","guid":{"rendered":"http:\/\/www.obracun-placa.com\/?p=13554"},"modified":"2015-10-30T11:45:53","modified_gmt":"2015-10-30T10:45:53","slug":"godisnji-obracun-poreza-na-dohodak-2015-joppd-obrazac-kalkulator-stope-i-granicni-iznosi","status":"publish","type":"post","link":"https:\/\/www.obracun-placa.com\/index.php\/obracun-placa\/godisnji-obracun-poreza-na-dohodak-2015-joppd-obrazac-kalkulator-stope-i-granicni-iznosi\/","title":{"rendered":"Godi\u0161nji obra\u010dun poreza na dohodak 2015. – JOPPD obrazac, kalkulator, stope i grani\u010dni iznosi"},"content":{"rendered":"

Uobi\u010dajeno je da se godi\u0161nji obra\u010dun poreza na dohodak provede na zadnjoj isplati pla\u0107e u godini (isplata pla\u0107e za 11. mjesec u 12. mjesecu 2015. godine). Ovim putem podsje\u0107amo Vas na ovu zakonsku obavezu i donosimo sve potrebno kako biste uspje\u0161no proveli godi\u0161nji obra\u010dun.<\/span><\/p>\n

    \n
  1. Provo\u0111enje godi\u0161njeg (kona\u010dnog) obra\u010duna poreza na dohodak (TEORIJA I PRAKSA)<\/span><\/a><\/span><\/li>\n
  2. Stope i grani\u010dni iznosi za godi\u0161nji obra\u010dun poreza na dohodak u 2015.<\/span><\/a><\/span><\/li>\n
  3. Op\u0107ine sa promjenom prireza u 2014. i prosje\u010dna stope prireza za 2015.<\/span><\/a><\/span><\/li>\n
  4. KALKULATOR<\/strong>\u00a0za godi\u0161nji obra\u010dun poreza i prireza na dohodak za 2015. godinu<\/span><\/a><\/span><\/li>\n
  5. Iskazivanje godi\u0161njeg obra\u010duna poreza i prireza na JOPPD obrascu<\/span><\/a><\/span><\/li>\n<\/ol>\n

    Stope i grani\u010dni iznosi za godi\u0161nji obra\u010dun poreza na dohodak u 2015.<\/strong><\/span><\/p>\n

    U 2015. godini nije bilo\u00a0promjene stopa poreza i granica za primjenu pojedine stope poreza na dohodak. Slijedom toga godi\u0161nji obra\u010dun poreza na dohodak je potrebno provesti sa slijede\u0107im granicama i po slijede\u0107im poreznim stopama:<\/span><\/p>\n\n\n\n\n<\/colgroup>\n\n\n\n\n\n
    \u00a0<\/span><\/caption>\n
    OD IZNOSA<\/strong><\/span><\/td>\nDO\u00a0IZNOSA<\/strong><\/span><\/td>\nSTOPA<\/strong><\/span><\/td>\n<\/tr>\n
    0,00\u00a0<\/strong><\/span><\/td>\n26.400,00\u00a0<\/strong><\/span><\/td>\n12,00%\u00a0<\/strong><\/span><\/td>\n<\/tr>\n
    26.400,01\u00a0<\/strong><\/span><\/td>\n158.400,00\u00a0<\/strong><\/span><\/td>\n25,00%\u00a0<\/strong><\/span><\/td>\n<\/tr>\n
    158.400,01\u00a0<\/strong><\/span><\/td>\n…\u00a0<\/strong><\/span><\/td>\n40,00%\u00a0<\/strong><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

    Op\u0107ine sa promjenom prireza u 2015. i prosje\u010dna stope prireza za 2015.<\/strong><\/span><\/p>\n

    Deset\u00a0gradova\/op\u0107ina je tijekom 2015. godine odlukom mijenjalo stopu prireza. Slijedom toga za radnike koji prebivaju u tim op\u0107inama\/gradovima) se za godi\u0161nji obra\u010dun prireza primjenjuje prosje\u010dna stopa prireza! Prosje\u010dna stopa prireza se ra\u010duna kao: ((STARA STOPA * BROJ DANA PRIMJENE) + (NOVA STOPA * BROJ DANA PRIMJENE)) \/ BROJ DANA U GODINI. Primjenom ove formule dolazi se do slijede\u0107ih “Prosje\u010dnih stopa prireza” koje je potrebno primijeniti za op\u0107ine u kojima je tijekom 2015. godine do\u0161lo do promjene stope prireza.<\/span><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n

    \n<\/strong> \u0160ifra<\/strong><\/span><\/td>\n    		Naziv\u00a0grada \/ op\u0107ine<\/strong><\/span><\/td>\nStara stopa do<\/span><\/td>\nStara stopa<\/span><\/td>\nBroj dana<\/span><\/td>\nNova stopa od<\/span><\/td>\nNova stopa<\/span><\/td>\nBroj dana<\/span><\/td>\nPROSJE\u010cNA STOPA PRIREZA<\/strong><\/span><\/td>\n<\/tr>\n
    \u00a00647<\/span><\/td>\n\u00a0\u010ceminac<\/span><\/td>\n\u00a021.01.15.<\/span><\/td>\n\u00a03%<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a022.01.15.<\/span><\/td>\n10%<\/span><\/td>\n\u00a0<\/span><\/td>\nU IZRADI \u00a0<\/span><\/td>\n<\/tr>\n
    \u00a03735<\/span><\/td>\n\u00a0Rijeka<\/span><\/td>\n\u00a031.01.15.<\/span><\/td>\n\u00a012%<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a001.02.15.<\/span><\/td>\n15%<\/span><\/td>\n\u00a0<\/span><\/td>\nU IZRADI \u00a0<\/span><\/td>\n<\/tr>\n
    \u00a05207<\/span><\/td>\n\u00a0Zadar<\/span><\/td>\n\u00a031.01.15.<\/span><\/td>\n\u00a010%<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a001.02.15.<\/span><\/td>\n12%<\/span><\/td>\n\u00a0<\/span><\/td>\nU IZRADI<\/span> \u00a0<\/span><\/td>\n<\/tr>\n
    \u00a03352<\/span><\/td>\n\u00a0Plo\u010de<\/span><\/td>\n\u00a031.01.15.<\/span><\/td>\n\u00a00%<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a001.02.15.<\/span><\/td>\n10%<\/span><\/td>\n\u00a0<\/span><\/td>\nU IZRADI \u00a0<\/span><\/td>\n<\/tr>\n
    \u00a01490<\/span><\/td>\n\u00a0Hrv. Dubica<\/span><\/td>\n\u00a004.03.15.<\/span><\/td>\n\u00a00%<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a005.03.15<\/span><\/td>\n3%<\/span><\/td>\n\u00a0<\/span><\/td>\nU IZRADI \u00a0<\/span><\/td>\n<\/tr>\n
    \u00a01643<\/span><\/td>\n\u00a0Jak\u0161i\u0107<\/span><\/td>\n\u00a013.03.15.<\/span><\/td>\n\u00a05%<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a014.03.15.<\/span><\/td>\n10%<\/span><\/td>\n\u00a0<\/span><\/td>\nU IZRADI \u00a0<\/span><\/td>\n<\/tr>\n
    \u00a02194\u00a0<\/span><\/td>\n\u00a0K.Norinska<\/span><\/td>\n\u00a030.04.15.<\/span><\/td>\n\u00a00%<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a001.05.15.<\/span><\/td>\n10%<\/span><\/td>\n\u00a0<\/span><\/td>\nU IZRADI \u00a0<\/span><\/td>\n<\/tr>\n
    \u00a02232<\/span><\/td>\n\u00a0Lani\u0161\u0107e<\/span><\/td>\n\u00a019.05.15.<\/span><\/td>\n\u00a01%<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a020.05.15.<\/span><\/td>\n5%<\/span><\/td>\n\u00a0<\/span><\/td>\nU IZRADI \u00a0<\/span><\/td>\n<\/tr>\n
    \u00a01546<\/span><\/td>\n\u00a0Ilok<\/span><\/td>\n\u00a029.06.15.<\/span><\/td>\n10%<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a030.06.15.\u00a0<\/span><\/td>\n5%<\/span><\/td>\n\u00a0<\/span><\/td>\nU IZRADI \u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n
    \u00a04138<\/span><\/td>\n\u00a0Stari Grad<\/span><\/td>\n\u00a004.08.15.<\/span><\/td>\n\u00a00%<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a005.08.15.<\/span><\/td>\n\u00a010%<\/span><\/td>\n\u00a0<\/span><\/td>\nU IZRADI<\/span> \u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

    \u00a0<\/span><\/p>\n

    Kalkulator za godi\u0161nji obra\u010dun poreza i prireza na dohodak<\/strong><\/span><\/p>\n