{"id":16156,"date":"2018-02-02T13:05:34","date_gmt":"2018-02-02T12:05:34","guid":{"rendered":"http:\/\/www.obracun-placa.com\/?p=16156"},"modified":"2018-02-08T16:04:51","modified_gmt":"2018-02-08T15:04:51","slug":"joppd-i-minimalna-placa-iskazivanje-minimalne-place-na-joppd-obrascu-od-01-01-2018","status":"publish","type":"post","link":"https:\/\/www.obracun-placa.com\/index.php\/obracun-placa\/joppd-i-minimalna-placa-iskazivanje-minimalne-place-na-joppd-obrascu-od-01-01-2018\/","title":{"rendered":"JOPPD i minimalna pla\u0107a. Iskazivanje minimalne pla\u0107e na JOPPD obrascu od 01.01.2018."},"content":{"rendered":"

Ako se\u00a0radnicima ispla\u0107uje minimalna pla\u0107a a ne koristi se smanjenje osnovice za doprinose na pla\u0107u isplata pla\u0107e iskazuje se standardno sa \u0161iframa 0001\/0001 kao i do sada.\u00a0Ukoliko isplatitelj za radnike ostvaruje uvjete za kori\u0161tenje smanjenja osnovice i koristi mogu\u0107nost smanjena osnovice za doprinose na pla\u0107u za takav slu\u010daj koristi se novo uvedena \u0161ifra u “Primici\/obaveze doprinosa”:\u00a0<\/span><\/p>\n\n\n\n
0009<\/span><\/td>\nPrimici po osnovi pla\u0107e do iznosa minimalne pla\u0107e, ako je minimalna pla\u0107a ugovorena<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Pri tome, pla\u0107u je, ukoliko ima i dodataka na minimalnu pla\u0107u potrebno obra\u010dunati na na\u010din da se do iznosa minimalne pla\u0107e koristi smanjenje osnovice 50% te da se iznad iznosa minimalne pla\u0107e koristi puna osnovica. U takvome slu\u010daju u JOPPD obrascu \u0107e biti dva retka.\u00a0<\/span><\/p>\n

PRIMJER:\u00a0Pla\u0107a za mjesec sa fondom od 176 radnih sati<\/strong><\/span><\/p>\n

Radnik A<\/strong> ima ugovorenu minimalnu pla\u0107u u iznosu 3439,80 KN.\u00a0 Mjese\u010dni fond sati (za 40-satno radno vrijeme je 176). Radnik prema evidenciji radnog vremena u mjesecu ostvario:<\/span><\/p>\n

176 sati redovnog rada<\/span><\/p>\n

\u00a0Radnik B<\/strong> ima ugovorenu minimalnu pla\u0107u u iznosu 3439,80 KN.\u00a0Mjese\u010dni fond sati (za 40-satno radno vrijeme je 176). Radnik prema evidenciji radnog vremena u mjesecu ostvario:<\/span><\/p>\n

176 sati redovnog rada, 10 sati prekovremenog rada<\/span><\/p>\n

Radnik C<\/strong> ima ugovorenu minimalnu pla\u0107i u iznosu 3439,80 KN.\u00a0Mjese\u010dni fond sati (za 40-satno radno vrijeme je 176).\u00a0Radnik prema evidenciji radnog vremena u mjesecu ostvario:<\/span><\/p>\n

80 sati redovnog rada, 96\u00a0sati bolovanja na teret poslodavca<\/span><\/p>\n

Izra\u010dun:\u00a0Satnica:\u00a03439,80\/176 = 19,544, prekovremeni sati se pla\u0107aju +50% na satnicu, bolovanje je prosjek 6 mjeseci i 70%.\u00a0<\/span><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\u00a0<\/span><\/td>\nRADNIK A<\/strong><\/span><\/td>\nRADNIK B<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\nRADNIK C<\/strong><\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
\u00a0<\/span><\/td>\nredovni rad\u00a0<\/span><\/td>\nredovni rad<\/span><\/td>\nprekovremeni<\/span><\/td>\nredovni rad<\/span><\/td>\nbolovanje<\/span><\/td>\n<\/tr>\n
Satnica<\/span><\/td>\n19,544<\/span><\/strong><\/span><\/td>\n19,544<\/span><\/strong><\/span><\/td>\n150% na 19,544<\/span><\/strong><\/span><\/td>\n19,544<\/span><\/strong><\/span><\/td>\n16,00 (70%)<\/span><\/strong><\/span><\/td>\n<\/tr>\n
\u00a0<\/span><\/td>\n176 sati<\/span><\/strong><\/span><\/td>\n176 sati\u00a0<\/span><\/strong><\/span><\/td>\n10 sati (150%)<\/span><\/strong><\/span><\/td>\n80 sati<\/span><\/strong><\/span><\/td>\n96 sati<\/span><\/strong><\/span><\/td>\n<\/tr>\n
Bruto<\/span><\/strong><\/td>\n3439,80<\/span><\/span><\/strong><\/td>\n3439,80<\/span><\/span><\/strong><\/td>\n293,16<\/span><\/span><\/strong><\/td>\n1563,52<\/span><\/span><\/strong><\/td>\n1536,00<\/span><\/span><\/strong><\/td>\n<\/tr>\n
Doprinosi MIO I (15%)<\/span><\/td>\n515,97<\/span><\/strong><\/span><\/td>\n515,97<\/span><\/strong><\/span><\/td>\n43,97<\/span><\/strong><\/span><\/td>\n234,53<\/span><\/strong><\/span><\/td>\n230,40<\/span><\/strong><\/span><\/td>\n<\/tr>\n
Doprinosi MIO II (5%)<\/span><\/td>\n171,99<\/span><\/strong><\/span><\/td>\n171,99<\/span><\/strong><\/span><\/td>\n14,66<\/span><\/strong><\/span><\/td>\n78,18<\/span><\/strong><\/span><\/td>\n76,80<\/span><\/strong><\/span><\/td>\n<\/tr>\n
Doprinosi iz pla\u0107e<\/span><\/td>\n687,96<\/span><\/strong><\/span><\/td>\n687,96<\/span><\/strong><\/span><\/td>\n58,63<\/span><\/strong><\/span><\/td>\n312,71<\/span><\/strong><\/span><\/td>\n307,20<\/span><\/strong><\/span><\/td>\n<\/tr>\n
DOHODAK<\/span><\/td>\n2751,84<\/span><\/strong><\/span><\/td>\n2751,84<\/span><\/strong><\/span><\/td>\n234,53<\/span><\/strong><\/span><\/td>\n1250,81<\/span><\/strong><\/span><\/td>\n1228,80<\/span><\/strong><\/span><\/td>\n<\/tr>\n
OSOBNI ODBITCI<\/span><\/td>\n2751,84<\/span><\/strong><\/span><\/td>\n2751,84<\/span><\/strong><\/span><\/td>\n234,53<\/span><\/strong><\/span><\/td>\n1250,81<\/span><\/strong><\/span><\/td>\n1228,80<\/span><\/strong><\/span><\/td>\n<\/tr>\n
POREZNA OSNOVICA<\/span><\/td>\n0,00<\/span><\/strong><\/span><\/td>\n0,00<\/span><\/strong><\/span><\/td>\n0,00<\/span><\/strong><\/span><\/td>\n0,00<\/span><\/strong><\/span><\/td>\n0,00<\/span><\/strong><\/span><\/td>\n<\/tr>\n
Porez<\/span><\/td>\n0,00<\/span><\/strong><\/span><\/td>\n0,00<\/span><\/strong><\/span><\/td>\n0,00<\/span><\/strong><\/span><\/td>\n0,00<\/span><\/strong><\/span><\/td>\n0,00<\/span><\/strong><\/span><\/td>\n<\/tr>\n
Prirez<\/span><\/td>\n0,00<\/span><\/strong><\/span><\/td>\n0,00<\/span><\/strong><\/span><\/td>\n0,00<\/span><\/strong><\/span><\/td>\n0,00<\/span><\/strong><\/span><\/td>\n0,00<\/span><\/strong><\/span><\/td>\n<\/tr>\n
POREZ I PRIREZ<\/span><\/td>\n0,00<\/span><\/strong><\/span><\/td>\n0,00<\/span><\/strong><\/span><\/td>\n0,00<\/span><\/strong><\/span><\/td>\n0,00<\/span><\/strong><\/span><\/td>\n0,00<\/span><\/strong><\/span><\/td>\n<\/tr>\n
\u00a0<\/span><\/td>\n\u00a0<\/span><\/strong><\/span><\/td>\n\u00a0<\/span><\/strong><\/span><\/td>\n\u00a0<\/span><\/strong><\/span><\/td>\n\u00a0<\/span><\/strong><\/span><\/td>\n\u00a0<\/span><\/strong><\/span><\/td>\n<\/tr>\n
NETO IZNOS<\/span><\/td>\n2751,84<\/span><\/strong><\/span><\/td>\n2751,84<\/span><\/strong><\/span><\/td>\n234,53<\/span><\/strong><\/span><\/td>\n1250,81<\/span><\/strong><\/span><\/td>\n1228,80<\/span><\/strong><\/span><\/td>\n<\/tr>\n
\u00a0<\/span><\/td>\n\u00a0<\/span><\/strong><\/span><\/td>\n\u00a0<\/span><\/strong><\/span><\/td>\n\u00a0<\/span><\/strong><\/span><\/td>\n\u00a0<\/span><\/strong><\/span><\/td>\n\u00a0<\/span><\/strong><\/span><\/td>\n<\/tr>\n
Umanjenje osnovice<\/span><\/strong><\/td>\nDa<\/span><\/span><\/strong><\/td>\nDa<\/span><\/span><\/strong><\/td>\nNe<\/span><\/span><\/strong><\/td>\nDa<\/span><\/span><\/strong><\/td>\nNe<\/span><\/span><\/strong><\/td>\n<\/tr>\n
OSNOVICA<\/span><\/td>\n1719,90<\/span><\/strong><\/span><\/td>\n1719,90<\/span><\/strong><\/span><\/td>\n234,53<\/span><\/strong><\/span><\/td>\n781,76<\/span><\/strong><\/span><\/td>\n1536,00<\/span><\/strong><\/span><\/td>\n<\/tr>\n
Doprinos za ZO (15%)<\/span><\/td>\n257,99<\/span><\/strong><\/span><\/td>\n257,99<\/span><\/strong><\/span><\/td>\n43,97<\/span><\/strong><\/span><\/td>\n117,26<\/span><\/strong><\/span><\/td>\n230,40<\/span><\/strong><\/span><\/td>\n<\/tr>\n
Poseb.dop za zdr. (0,5%)<\/span><\/td>\n8,60<\/span><\/strong><\/span><\/td>\n8,60<\/span><\/strong><\/span><\/td>\n1,47<\/span><\/strong><\/span><\/td>\n3,91<\/span><\/strong><\/span><\/td>\n7,68<\/span><\/strong><\/span><\/td>\n<\/tr>\n
Doprinos za zap. (1,7 %)<\/span><\/td>\n29,24<\/span><\/strong><\/span><\/td>\n29,24<\/span><\/strong><\/span><\/td>\n4,98<\/span><\/strong><\/span><\/td>\n1,99<\/span><\/strong><\/span><\/td>\n26,11<\/span><\/strong><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Napomene: ZADNJA INFORMACIJE KOJU IMAMO JE DA SE ZA BOLOVANJE NA TERET PODUZE\u0106A NE MO\u017dE PRIMJENJIVATI UMANJENJE OSNOVICE ZA DOPRINOSE i to je obra\u0111eno u primjeru 3. I dalje ne postoji obja\u0161njenje o postupanju sa godi\u0161njim odmorima. Godi\u0161nji odmori se ra\u010dunaju sa satnicom koja je prosjek pla\u0107a koje su ispla\u0107ene radniku u 3 mjeseca prije nego je naspupilo kori\u0161tenje. U slu\u010daju kada je radnik u ta tri mjeseca imao vrste rada koje se pla\u0107aju iznad 100% satnice mogu\u0107e je da u tome mjesecu brupo pla\u0107a radnika prema\u0161i iznos minimalne pla\u0107e. Kako je godi\u0161nji odmor primanje na osnovu kojeg je nastalo uve\u0107anje\u00a0postavlja se pitanje da li u tome trenutku prestaje pravo poslodavca za koris\u0161tnje umanjenja osnovice za doprinose na pla\u010du.\u00a0<\/span><\/p>\n

Popunjavanje JOPPD obrasca za prikazane slu\u010dajeve\u00a0<\/span><\/strong><\/p>\n

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CIJELI SADR\u017dAJ JE DOSTUPAN PRETPLATNICIMA NA P1100 Svi sadr\u017eaji.<\/font><\/p>\n

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Ako se\u00a0radnicima ispla\u0107uje minimalna pla\u0107a a ne koristi se smanjenje osnovice za doprinose na pla\u0107u isplata pla\u0107e iskazuje se standardno sa \u0161iframa 0001\/0001 kao i do sada.\u00a0Ukoliko isplatitelj za radnike ostvaruje uvjete za kori\u0161tenje smanjenja osnovice i koristi mogu\u0107nost smanjena osnovice za doprinose na pla\u0107u za takav slu\u010daj koristi se novo uvedena \u0161ifra u “Primici\/obaveze... <\/p>\n


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CIJELI SADR\u017dAJ JE DOSTUPAN PRETPLATNICIMA NA P1100 Svi sadr\u017eaji.<\/font><\/p>\r\n
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