{"id":14922,"date":"2016-12-05T15:54:43","date_gmt":"2016-12-05T14:54:43","guid":{"rendered":"http:\/\/www.obracun-placa.com\/?p=14922"},"modified":"2016-12-22T19:54:05","modified_gmt":"2016-12-22T18:54:05","slug":"osobni-odbitci-faktori-osobnog-odbitka-od-01-01-2017-godine","status":"publish","type":"post","link":"https:\/\/www.obracun-placa.com\/index.php\/obracun-placa\/osobni-odbitci-faktori-osobnog-odbitka-od-01-01-2017-godine\/","title":{"rendered":"Osobni odbitak (faktori osobnog odbitka) od 01.01.2017. godine"},"content":{"rendered":"

Od 01.01.2017. koriste se novi koeficijenti i nova vrijednost osnovice za izra\u010dun osobnog odbitka. Osnovni osobni odbitak (koeficijent 1) je 3.800,00 KN a odbici za ostale olak\u0161ice se ra\u010dunaju kao umno\u017eak faktora osobnog odbitka i osnovice od 2.500,00 KN! U po\u010detku primjene novih zakonskih odredbi potrebno je u Va\u0161oj aplikaciji za obra\u010dun pla\u0107a a\u017euriati vrijednosti faktora odbitaka za pojedinu kategoriju (\u010dlana obitelji) i pustiti izra\u010dun odbitka. Ukoliko pak u Va\u0161oj aplikaciji imate samo koeficijente a ne i analiti\u010dke podatke o vrstama koeficijenata koji \u010dine ukupni odbitak istu je potrebno iznova izra\u010dunati. Ve\u0107ina aplikacija za obra\u010dun pla\u0107a \u0107e morati biti update-ana zbog \u010dinjenica da sada je osobni osnovni odbitak vi\u0161e nije nije umno\u017eak osnovice (2.500,00) i punog iznosa faktora!\u00a0<\/span><\/p>\n

>>>>\u00a0KALKULATOR FAKTORA ODBITKA<\/a><\/span><\/p>\n

 <\/p>\n

 <\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\u00a0OSOBNI ODBITAK<\/span><\/strong><\/span><\/div>\n
\u00a0(faktori osobnog odbitka se zbrajaju)<\/span><\/strong><\/span><\/div>\n<\/td>\n
Faktor<\/span><\/strong><\/span><\/td>\n\u00a0Iznos \u00a0 \u00a0 \u00a0 \u00a0<\/span><\/strong><\/span>(u KN)<\/span><\/strong><\/span><\/td>\n<\/tr>\n
Osnovni osobni odbitak<\/span><\/td>\n1<\/span><\/strong><\/td>\n\u00a03.800,00\u00a0<\/span><\/td>\n<\/tr>\n
Uzdr\u017eavani \u010dlanovi u\u017ee obitelji<\/span><\/td>\n0,7<\/span><\/strong><\/td>\n\u00a01.750,00\u00a0<\/span><\/td>\n<\/tr>\n
Prvo dijete<\/span><\/td>\n0,7\u00a0<\/span><\/strong><\/td>\n1.750,00\u00a0<\/span><\/td>\n<\/tr>\n
Drugo dijete<\/span><\/td>\n1\u00a0<\/span><\/strong><\/td>\n2.500,00\u00a0<\/span><\/td>\n<\/tr>\n
Tre\u0107e dijete<\/span><\/td>\n1,4\u00a0<\/span><\/strong><\/td>\n3.500,00\u00a0<\/span><\/td>\n<\/tr>\n
\u010cetvrto dijete<\/span><\/td>\n1,9\u00a0<\/span><\/strong><\/td>\n4.750,00\u00a0<\/span><\/td>\n<\/tr>\n
Peto dijete<\/span><\/td>\n2,5\u00a0<\/span><\/strong><\/td>\n6.250,00\u00a0<\/span><\/td>\n<\/tr>\n
\u0160esto dijete<\/span><\/td>\n3,2\u00a0<\/span><\/strong><\/td>\n8.000,00\u00a0<\/span><\/td>\n<\/tr>\n
Sedmo dijete<\/span><\/td>\n4,0\u00a0<\/span><\/strong><\/td>\n10.000,00\u00a0<\/span><\/td>\n<\/tr>\n
Osmo dijete<\/span><\/td>\n4,9\u00a0<\/span><\/strong><\/td>\n12.250,00\u00a0<\/span><\/td>\n<\/tr>\n
Deveto dijete *<\/span><\/strong><\/span><\/td>\n5,9\u00a0<\/span><\/strong><\/td>\n14.750,00\u00a0<\/span><\/td>\n<\/tr>\n
\n
Porezni obveznik i svaki uzdr\u017eavani \u010dlan u\u017ee obitelji i\u00a0<\/span>svako dijete, ako su osobe s invaliditetom<\/span><\/div>\n<\/td>\n
0,4\u00a0<\/span><\/strong><\/td>\n1.000,00\u00a0<\/span><\/td>\n<\/tr>\n
\n
Porezni obveznik i svaki uzdr\u017eavani \u010dlan u\u017ee obitelji i\u00a0<\/span>svako dijete ako su osobe kojima je rje\u0161enjem, na temelju\u00a0<\/span>posebnih propisa, utvr\u0111ena 100% invalidnost po jednoj\u00a0<\/span>osnovi i\/ili koji radi invalidnosti imaju, a u skladu s po<\/span>sebnih propisima, pravo na doplatak za pomo\u0107 i njegu **<\/span><\/strong><\/span><\/div>\n<\/td>\n
1,5\u00a0<\/span><\/strong><\/td>\n\u00a0<\/span><\/p>\n

3.750,00\u00a0<\/span><\/p>\n

 <\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

 <\/p>\n

*<\/span> <\/strong>Za svako slijede\u0107e dijete koeficijent osnovnoga osobnog odbitka uve\u0107ava se\u00a01,1 u odnosu na koef. za za prethodno dijete.<\/span><\/div>\n
\n
**<\/strong> <\/span>Za ovaj slu\u010daj ne mo\u017ee se\u00a0koristiti osobni odbitak za invalidnost (faktor 0,4)\u00a0<\/span><\/div>\n
\n
Uzdr\u017eavani \u010dlanovi u\u017ee obitelji i uzdr\u017eavana djeca mogu biti osobe kojima oporezivi<\/span><\/div>\n
primici i drugi primici na koje se ne pla\u0107a porez ne prelaze godi\u0161nji iznos od\u00a015.000,00\u00a0<\/strong>KN.<\/span><\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

Od 01.01.2017. koriste se novi koeficijenti i nova vrijednost osnovice za izra\u010dun osobnog odbitka. Osnovni osobni odbitak (koeficijent 1) je 3.800,00 KN a odbici za ostale olak\u0161ice se ra\u010dunaju kao umno\u017eak faktora osobnog odbitka i osnovice od 2.500,00 KN! U po\u010detku primjene novih zakonskih odredbi potrebno je u Va\u0161oj aplikaciji za obra\u010dun pla\u0107a a\u017euriati vrijednosti […]<\/p>\n","protected":false},"author":1501,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"pmpro_default_level":"","footnotes":""},"categories":[5],"tags":[],"class_list":["post-14922","post","type-post","status-publish","format-standard","hentry","category-obracun-placa","pmpro-has-access"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.obracun-placa.com\/index.php\/wp-json\/wp\/v2\/posts\/14922","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.obracun-placa.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.obracun-placa.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.obracun-placa.com\/index.php\/wp-json\/wp\/v2\/users\/1501"}],"replies":[{"embeddable":true,"href":"https:\/\/www.obracun-placa.com\/index.php\/wp-json\/wp\/v2\/comments?post=14922"}],"version-history":[{"count":0,"href":"https:\/\/www.obracun-placa.com\/index.php\/wp-json\/wp\/v2\/posts\/14922\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.obracun-placa.com\/index.php\/wp-json\/wp\/v2\/media?parent=14922"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.obracun-placa.com\/index.php\/wp-json\/wp\/v2\/categories?post=14922"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.obracun-placa.com\/index.php\/wp-json\/wp\/v2\/tags?post=14922"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}