{"id":17190,"date":"2018-12-24T09:41:09","date_gmt":"2018-12-24T08:41:09","guid":{"rendered":"https:\/\/www.obracun-placa.com\/?p=17190"},"modified":"2018-12-24T10:02:24","modified_gmt":"2018-12-24T09:02:24","slug":"pripreme-za-nadolazece-promjene-u-porezu-na-dohodak-i-doprinosima-od-01-01-2019","status":"publish","type":"post","link":"https:\/\/www.obracun-placa.com\/index.php\/obracun-placa\/pripreme-za-nadolazece-promjene-u-porezu-na-dohodak-i-doprinosima-od-01-01-2019\/","title":{"rendered":"Pripreme za nadolaze\u0107e promjene u porezu na dohodak i doprinosima od 01.01.2019."},"content":{"rendered":"<p><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"text-decoration: underline;\"><strong>POREZ NA DOHODAK<\/strong><\/span><strong> &#8211; prva primjena je kod isplata od 01.01.2019 i dalje\u00a0<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Nove granice za primjenu stopa poreza na dohodak od 24% i 36%<\/span>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Stopa 24% promjenjuje se na mjese\u010dnu poreznu osnovicu do 30.000, 00 KN (do 360.000, 00 KN godi\u0161nje)\u00a0<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Stopa 36% primjenjuje se na mjese\u010dnu poreznu osnovicu iznad 30.000 KN (iznad 360.000,00 KN godi\u0161nje)<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><center><\/p>\n<table border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>OD IZNOSA<\/strong><\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>DO\u00a0IZNOSA<\/strong><\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>STOPA<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>\u00a00,00\u00a0<\/strong><\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>30.000,00\u00a0<\/strong><\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>24,00%\u00a0<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>\u00a030.000,01\u00a0<\/strong><\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>\u00a0\u2026\u00a0<\/strong><\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>36,00%\u00a0<\/strong><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><\/center><br \/>\n<span style=\"font-family: arial, helvetica, sans-serif;\">\u00a0<\/span><\/p>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Poo\u010dim i pomajka mogu biti uzdr\u017eavani \u010dlanovi obitelji za koje se priznaje porezna olak\u0161ice<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><strong><span style=\"text-decoration: underline;\">DOPRINOSI<\/span>\u00a0&#8211; prva primjena je na pla\u0107i za 01\/2019 (koja se uobi\u010dajeno se ispla\u0107uje u 02\/2019)<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Ukidanje dijela doprinosa na pla\u0107u i promjena stope doprinosa za zdravstveno osiguranje<\/span>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Ukida se doprinos za za\u0161titu zdravlja na radu (- 0,5% obaveze)<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Ukida se doprinos za zapo\u0161ljavanje 1,7% ( &#8211; 1,7% obaveze)<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Stopa doprinosa za zdravstveno osiguranje mijenja se na 16,5% ( +1,5% obaveze)<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Opisane tri promjene rezultiraju smanjenjem tro\u0161ka doprinosa na pla\u0107u za 0,7% (prije 17,2% novo 16,5%)<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Dakle na obra\u010dunu pla\u0107e za 01\/2019 i dalje\u00a0je\u00a0samo 1 doprinos na pla\u0107u: &#8220;Doprinos na zdravstveno osiguranje&#8221; po stopi od 16,5%<\/strong><\/span><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Osnovica za doprinose za \u010dlanove uprava trgova\u010dkih dru\u0161tava (direktore)<\/span>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Oprez !!! \u010clanu uprave koji je zaposlen na nepuno radno vrijeme osnovica za doprinose se vi\u0161e ne smije umanjiti razmjerno odnosu punog u nepunog radnog vremena.\u00a0<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">\u010clana uprave mora na godi\u0161njoj razini platiti obavezne doprinose na punu propisanu osnovicu.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 30px;\"><span style=\"font-family: arial, helvetica, sans-serif;\">*** Jo\u0161 nije objavljena naredba o iznosima najvi\u0161ih\/najni\u017eih osnovica<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><strong><span style=\"text-decoration: underline;\">NOVI IZNOS PROSJE\u010cNE MJESE\u010cNE PLA\u0106E<\/span> ZA IZRA\u010cUN IZNOSA PLA\u0106E KOJI JE OSLOBO\u0110EN OD OVRHE &#8211; prva primjena za isplate pla\u0107a od 01.01.2019 i dalje<\/strong><\/span><\/p>\n<p style=\"padding-left: 30px;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Za isplate pla\u0107a koje jse ispla\u0107uju od 01.0.1.2019. i dalje se kao parametar za izra\u010dun pla\u0107e koji je za\u0161ti\u0107en od ovrhe umjesto 5.960 KN koristi iznos od 6.237 KN <span style=\"font-size: 8pt;\"><strong><span style=\"color: #ff0000;\"><a style=\"color: #ff0000;\" href=\"https:\/\/www.obracun-placa.com\/index.php\/obracun-placa\/prosjecna-mjesecna-isplacena-neto-placa-po-zaposlenome-u-pravnim-osobama-rh-za-razdoblje-sijecanj-kolovoz-2018\/\" target=\"_blank\" rel=\"nofollow\">LINK<\/a><\/span><\/strong><\/span><\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><strong><span style=\"text-decoration: underline;\">MINIMALNA PLA\u0106A<\/span> &#8211; prva primjena je na pla\u0107i za 01\/2019 (koja se uobi\u010dajeno se ispla\u0107uje u 02\/2019)<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Uredbom o minimalnoj pla\u0107i <strong><span style=\"font-size: 8pt; color: #ff0000;\"><a style=\"color: #ff0000;\" href=\"https:\/\/www.obracun-placa.com\/index.php\/obracun-placa\/minimalna-placa-za-2019-godinu-3-75000-kuna-uredba-o-visini-minimalne-place\/\" target=\"_blank\" rel=\"nofollow\">LINK<\/a><\/span><\/strong> propisan je novi iznos minimalne bruto pla\u0107e radnika u iznosu od 3.750 KN<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">O\u010dekuje se objava zakona o minimalnoj pla\u0107i.<\/span><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>POREZ NA DOHODAK &#8211; prva primjena je kod isplata od 01.01.2019 i dalje\u00a0 Nove granice za primjenu stopa poreza na dohodak od 24% i 36% Stopa 24% promjenjuje se na mjese\u010dnu poreznu osnovicu do 30.000, 00 KN (do 360.000, 00 KN godi\u0161nje)\u00a0 Stopa 36% primjenjuje se na mjese\u010dnu poreznu osnovicu iznad 30.000 KN (iznad 360.000,00 [&hellip;]<\/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-17190","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\/17190","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=17190"}],"version-history":[{"count":0,"href":"https:\/\/www.obracun-placa.com\/index.php\/wp-json\/wp\/v2\/posts\/17190\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.obracun-placa.com\/index.php\/wp-json\/wp\/v2\/media?parent=17190"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.obracun-placa.com\/index.php\/wp-json\/wp\/v2\/categories?post=17190"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.obracun-placa.com\/index.php\/wp-json\/wp\/v2\/tags?post=17190"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}