{"id":18667,"date":"2020-10-21T10:02:23","date_gmt":"2020-10-21T08:02:23","guid":{"rendered":"https:\/\/www.obracun-placa.com\/?p=18667"},"modified":"2020-10-21T10:02:52","modified_gmt":"2020-10-21T08:02:52","slug":"placanje-troska-cijepljenja-radnika-protiv-zaraznih-bolesti-aktualno-je-za-gripu-je-u-periodu-od-20-10-2020-do-31-12-2020-izuzeto-iz-oporezivanja-dohotka-od-nesamostalnog-rada","status":"publish","type":"post","link":"https:\/\/www.obracun-placa.com\/index.php\/obracun-placa\/placanje-troska-cijepljenja-radnika-protiv-zaraznih-bolesti-aktualno-je-za-gripu-je-u-periodu-od-20-10-2020-do-31-12-2020-izuzeto-iz-oporezivanja-dohotka-od-nesamostalnog-rada\/","title":{"rendered":"Pla\u0107anje tro\u0161ka cijepljenja radnika protiv zaraznih bolesti (aktualno je za gripu) je u periodu od 20.10.2020. do 31.12.2020. izuzeto iz oporezivanja dohotka od nesamostalnog rada"},"content":{"rendered":"<p><span style=\"font-family: arial, helvetica, sans-serif;\">Pravilnik o dopuni pravilnika o provedbi op\u0107eg poreznog zakona NN 114\/2020 <span style=\"text-decoration: underline;\"><strong><span style=\"font-size: 8pt; color: #ff0000; text-decoration: underline;\"><a style=\"color: #ff0000; text-decoration: underline;\" href=\"https:\/\/narodne-novine.nn.hr\/clanci\/sluzbeni\/2020_10_114_2241.html\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">LINK<\/a><\/span><\/strong><\/span>\u00a0<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">\u010clanak 1.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">U Pravilniku o provedbi Op\u0107eg poreznog zakona (\u00bbNarodne novine\u00ab, broj 45\/19, 35\/20, 43\/20, 50\/20, 70\/20, 74\/20 i 103\/20) u \u010dlanku 71.zc iza stavka 1. dodaju se stavci 2. i 3. koji glase:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">(2) <strong>U uvjetima posebnih okolnosti iz \u010dlanka 107.a Zakona, iznimno od posebnih propisa o oporezivanju dohotka, <span style=\"text-decoration: underline;\"><span style=\"color: #ff0000; text-decoration: underline;\">tro\u0161ak cijepljenja protiv zaraznih bolesti<\/span> <\/span>\u0161to ga poslodavac i isplatitelj primitka odnosno pla\u0107e na svoj teret omogu\u0107uje radnicima i fizi\u010dkim osobama koje ostvaruju primitke iz \u010dlanka 21. stavka 1. Zakona o porezu na dohodak u interesu obavljanja djelatnosti poslodavca i isplatitelja primitka odnosno pla\u0107e <span style=\"text-decoration: underline;\"><span style=\"color: #ff0000; text-decoration: underline;\">ne smatra se primitkom po osnovi nesamostalnog rada<\/span><\/span> neovisno o na\u010dinu podmirenja tro\u0161ka cijepljenja.<\/strong><\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">(3) <span style=\"text-decoration: underline; color: #ff0000;\"><strong>Odredba stavka 2. ovoga \u010dlanka primjenjuje se do 31. prosinca 2020. godine<\/strong><\/span>.<\/span><\/p>\n<p><strong><span style=\"font-family: arial, helvetica, sans-serif;\">Komentar:\u00a0<\/span><\/strong><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">Poslodavac koji za svoje radnike, u periodu od 20.10.2020 do 31.12.2020 plati tro\u0161kove cijepljenja protiv gripe nema obavezu za te radnike obra\u010dunavati tro\u0161ak cjepiva kao primanje u naravi niti predavati JOPPD obrazac.\u00a0 \u00a0<\/span><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Pravilnik o dopuni pravilnika o provedbi op\u0107eg poreznog zakona NN 114\/2020 LINK\u00a0 \u010clanak 1. U Pravilniku o provedbi Op\u0107eg poreznog zakona (\u00bbNarodne novine\u00ab, broj 45\/19, 35\/20, 43\/20, 50\/20, 70\/20, 74\/20 i 103\/20) u \u010dlanku 71.zc iza stavka 1. dodaju se stavci 2. i 3. koji glase: (2) U uvjetima posebnih okolnosti iz \u010dlanka 107.a Zakona, [&hellip;]<\/p>\n","protected":false},"author":1502,"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-18667","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\/18667","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\/1502"}],"replies":[{"embeddable":true,"href":"https:\/\/www.obracun-placa.com\/index.php\/wp-json\/wp\/v2\/comments?post=18667"}],"version-history":[{"count":1,"href":"https:\/\/www.obracun-placa.com\/index.php\/wp-json\/wp\/v2\/posts\/18667\/revisions"}],"predecessor-version":[{"id":18668,"href":"https:\/\/www.obracun-placa.com\/index.php\/wp-json\/wp\/v2\/posts\/18667\/revisions\/18668"}],"wp:attachment":[{"href":"https:\/\/www.obracun-placa.com\/index.php\/wp-json\/wp\/v2\/media?parent=18667"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.obracun-placa.com\/index.php\/wp-json\/wp\/v2\/categories?post=18667"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.obracun-placa.com\/index.php\/wp-json\/wp\/v2\/tags?post=18667"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}