{"id":18690,"date":"2020-11-19T11:44:05","date_gmt":"2020-11-19T10:44:05","guid":{"rendered":"https:\/\/www.obracun-placa.com\/?p=18690"},"modified":"2020-11-19T12:07:54","modified_gmt":"2020-11-19T11:07:54","slug":"godisnji-obracun-poreza-na-dohodak-za-2020-godinu","status":"publish","type":"post","link":"https:\/\/www.obracun-placa.com\/index.php\/obracun-placa\/godisnji-obracun-poreza-na-dohodak-za-2020-godinu\/","title":{"rendered":"Godi\u0161nji obra\u010dun poreza na dohodak za 2020. godinu"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Uobi\u010dajeno se godi\u0161nji obra\u010dun poreza na dohodak provodi <strong>na zadnjoj isplati pla\u0107e u godini (isplata pla\u0107e za 11. mjesec u 12. mjesecu 2020. godine)<\/strong>. Ovim putem podsje\u0107amo Vas na ovu zakonsku obavezu isplatitelja (poslodavca) i donosimo parametre za obra\u010dun (godi\u0161nje granice stopa poreza i prosje\u010dne stope prireza) i ostale informacije potrebne za godi\u0161nji (kona\u010dni) obra\u010dun poreza na dohodak.<\/span><\/p>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt; color: #ff0000;\"><a style=\"color: #ff0000;\" href=\"https:\/\/www.obracun-placa.com\/index.php\/obracun-placa\/godisnji-obracun-poreza-na-dohodak-teorija-i-praksa\/\" target=\"_blank\" rel=\"noopener noreferrer\"><span style=\"font-size: 10pt;\">Provo\u0111enje godi\u0161njeg (kona\u010dnog) obra\u010duna poreza na dohodak (TEORIJA I PRAKSA)<\/span><\/a><\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 10pt; color: #ff0000;\"><a style=\"color: #ff0000;\" href=\"#stope_i_granicni_iznosi\">Stope poreza na dohodak i grani\u010dni iznosi za primjenu stopa poreza kod godi\u0161njeg obra\u010duna poreza na dohodak u 2019.<\/a><\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 10pt; color: #ff0000;\"><a style=\"color: #ff0000;\" href=\"#opcineistope\">Op\u0107ine sa promjenom prireza u 2020 i pripadne prosje\u010dne stope prireza<\/a><\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 10pt; color: #ff0000;\"><a style=\"color: #ff0000;\" href=\"#kalkulator\"><strong>KALKULATOR<\/strong> za godi\u0161nji obra\u010dun poreza i prireza na dohodak za 2020. godinu<\/a><\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 10pt; color: #ff0000;\"><a style=\"color: #ff0000;\" href=\"#joppd\">Iskazivanje godi\u0161njeg obra\u010duna poreza i prireza na JOPPD obrascu<\/a><\/span><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><span style=\"text-decoration: underline; font-family: arial, helvetica, sans-serif;\"><strong><a id=\"stope_i_granicni_iznosi\"><\/a>Stope i grani\u010dni iznosi za godi\u0161nji obra\u010dun poreza na dohodak u 2020.<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">U 2020. godini nije bilo promjena granica za primjenu pojedinih stopa poreza na dohodak pa su parametri za godi\u0161nji obra\u010dun poreza identi\u010dni onima iz 2019. godine. Stopa 24% primjenjuje se za poreznu osnovicu do 360.000 KN godi\u0161nje (do 30.000 KN mjese\u010dno. Stopa 36% primjenjuje se za poreznu osnovicu iznad 360.000 KN godi\u0161nje (iznad 30.000 KN mjese\u010dno). Godi\u0161nji obra\u010dun poreza na dohodak potrebno je provesti sa slijede\u0107im granicama i stopama poreznih razreda:\u00a0<\/span><\/p>\n<table style=\"width: 299px;\" border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\n<colgroup span=\"1\">\n<col span=\"1\" width=\"109\" \/>\n<col span=\"1\" width=\"122\" \/>\n<col span=\"1\" width=\"68\" \/><\/colgroup>\n<tbody>\n<tr style=\"height: 24.6817932128906px;\">\n<td style=\"text-align: center; height: 24.6818px; width: 105px;\"><span style=\"font-size: 12pt; font-family: arial, helvetica, sans-serif;\"><strong>OD IZNOSA<\/strong><\/span><\/td>\n<td style=\"text-align: center; height: 24.6818px; width: 119px;\"><span style=\"font-size: 12pt; font-family: arial, helvetica, sans-serif;\"><strong>DO\u00a0IZNOSA<\/strong><\/span><\/td>\n<td style=\"text-align: center; height: 24.6818px; width: 65px;\"><span style=\"font-size: 12pt; font-family: arial, helvetica, sans-serif;\"><strong>STOPA<\/strong><\/span><\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"text-align: right; height: 24px; width: 105px;\"><span style=\"font-size: 12pt; font-family: arial, helvetica, sans-serif;\"><strong>0,00\u00a0<\/strong><\/span><\/td>\n<td style=\"text-align: right; height: 24px; width: 119px;\"><span style=\"font-size: 12pt; font-family: arial, helvetica, sans-serif;\"><strong>360.000,00\u00a0<\/strong><\/span><\/td>\n<td style=\"text-align: right; height: 24px; width: 65px;\"><span style=\"font-size: 12pt; font-family: arial, helvetica, sans-serif;\"><strong>24,00%\u00a0<\/strong><\/span><\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"text-align: right; height: 24px; width: 105px;\"><span style=\"font-size: 12pt; font-family: arial, helvetica, sans-serif;\"><strong>360.000,01\u00a0<\/strong><\/span><\/td>\n<td style=\"text-align: right; height: 24px; width: 119px;\"><span style=\"font-size: 12pt; font-family: arial, helvetica, sans-serif;\"><strong>&#8230;\u00a0<\/strong><\/span><\/td>\n<td style=\"text-align: right; height: 24px; width: 65px;\"><span style=\"font-size: 12pt; font-family: arial, helvetica, sans-serif;\"><strong>36,00%\u00a0<\/strong><\/span><\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"text-align: right; height: 24px; width: 105px;\"><\/td>\n<td style=\"text-align: right; height: 24px; width: 119px;\"><\/td>\n<td style=\"text-align: right; height: 24px; width: 65px;\"><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p><span style=\"text-decoration: underline; font-family: arial, helvetica, sans-serif;\"><strong><a id=\"opcineistope\"><\/a>Op\u0107ine sa promjenom prireza u 2020. godini i pripadne prosje\u010dne stope prireza<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Za radnike koji prebivaju u op\u0107inama\/gradovima u kojima je tijekom godine do\u0161lo do promjene stope prireza, za godi\u0161nji obra\u010dun poreza i prireza primjenjuje se 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 &#8220;Prosje\u010dnih stopa prireza&#8221; koje je potrebno primijeniti za op\u0107ine u kojima je <strong>tijekom 2020.<\/strong> godine do\u0161lo do promjene stope prireza:<\/span><\/p>\n<p><!--more--><\/p>\n<table style=\"width: 60%; height: 323px;\" border=\"1\">\n<tbody style=\"padding-left: 30px;\">\n<tr style=\"padding-left: 30px; height: 72px;\">\n<td style=\"width: 11.37%; height: 72px; text-align: left;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 10pt;\"><strong>\u0160ifra<\/strong><\/span><\/td>\n<td style=\"width: 86.58%; height: 72px;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 10pt;\"><strong>Naziv\u00a0grada \/ op\u0107ine<\/strong><\/span><\/td>\n<td style=\"width: 16.72%; height: 72px;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 10pt;\">Stara stopa do<\/span><\/td>\n<td style=\"width: 7.94%; height: 72px;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 10pt;\">Stara stopa<\/span><\/td>\n<td style=\"width: 7.94%; height: 72px;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 10pt;\">Nova stopa od<\/span><\/td>\n<td style=\"width: 7.94%; height: 72px;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 10pt;\">Nova stopa<\/span><\/td>\n<td style=\"width: 1.32%; height: 72px;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 10pt;\"><strong>PROSJE\u010cNA STOPA PRIREZA<\/strong><\/span><\/td>\n<\/tr>\n<tr style=\"padding-left: 30px; height: 24px;\">\n<td style=\"width: 11.37%; height: 24px; text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 14pt;\">3760<\/span><\/td>\n<td style=\"width: 86.58%; height: 24px; text-align: left;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 10pt;\">\u00a0RUGVICA<\/span><\/td>\n<td style=\"width: 16.72%; height: 24px; text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 10pt;\">31.03.<\/span><\/td>\n<td style=\"width: 7.94%; height: 24px; text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 10pt;\">6%<\/span><\/td>\n<td style=\"width: 7.94%; height: 24px; text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 10pt;\">01.04.<\/span><\/td>\n<td style=\"width: 7.94%; height: 24px; text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 10pt;\">0%<\/span><\/td>\n<td style=\"width: 1.32%; height: 24px; text-align: center;\"><span style=\"font-size: 14pt;\"><strong><span style=\"font-family: arial, helvetica, sans-serif;\">1,5%<\/span><\/strong><\/span><\/td>\n<\/tr>\n<tr style=\"padding-left: 30px; height: 24px;\">\n<td style=\"width: 11.37%; height: 24px; text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 14pt;\">5851<\/span><\/td>\n<td style=\"width: 86.58%; height: 24px; text-align: left;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 10pt;\">\u00a0DUGOPOLJE\u00a0<\/span><\/td>\n<td style=\"width: 16.72%; height: 24px; text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 10pt;\">30.04.<\/span><\/td>\n<td style=\"width: 7.94%; height: 24px; text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 10pt;\">8%<\/span><\/td>\n<td style=\"width: 7.94%; height: 24px; text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 10pt;\">01.05.<\/span><\/td>\n<td style=\"width: 7.94%; height: 24px; text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 10pt;\">0%<\/span><\/td>\n<td style=\"width: 1.32%; height: 24px; text-align: center;\"><span style=\"font-size: 14pt;\"><strong><span style=\"font-family: arial, helvetica, sans-serif;\">2,667%<\/span><\/strong><\/span><\/td>\n<\/tr>\n<tr style=\"padding-left: 30px; height: 24px;\">\n<td style=\"width: 11.37%; height: 24px; text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 14pt;\">0868<\/span><\/td>\n<td style=\"width: 86.58%; height: 24px; text-align: left;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 10pt;\">\u00a0DONJI MIHOLJAC\u00a0<\/span><\/td>\n<td style=\"width: 16.72%; height: 24px; text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 10pt;\">30.04.<\/span><\/td>\n<td style=\"width: 7.94%; height: 24px; text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 10pt;\">8%<\/span><\/td>\n<td style=\"width: 7.94%; height: 24px; text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 10pt;\">01.05.<\/span><\/td>\n<td style=\"width: 7.94%; height: 24px; text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 10pt;\">5%<\/span><\/td>\n<td style=\"width: 1.32%; height: 24px; text-align: center;\"><span style=\"font-size: 14pt;\"><strong><span style=\"font-family: arial, helvetica, sans-serif;\">6%<\/span><\/strong><\/span><\/td>\n<\/tr>\n<tr style=\"padding-left: 30px; height: 24px;\">\n<td style=\"width: 11.37%; height: 24px; text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 14pt;\">\u00a00248<\/span><\/td>\n<td style=\"width: 86.58%; height: 24px; text-align: left;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 10pt;\">\u00a0BJELOVAR\u00a0<\/span><\/td>\n<td style=\"width: 16.72%; height: 24px; text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 10pt;\">30.04.<\/span><\/td>\n<td style=\"width: 7.94%; height: 24px; text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 10pt;\">6%<\/span><\/td>\n<td style=\"width: 7.94%; height: 24px; text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 10pt;\">01.05.<\/span><\/td>\n<td style=\"width: 7.94%; height: 24px; text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 10pt;\">0%<\/span><\/td>\n<td style=\"width: 1.32%; height: 24px; text-align: center;\"><span style=\"font-size: 14pt;\"><strong><span style=\"font-family: arial, helvetica, sans-serif;\">2%<\/span><\/strong><\/span><\/td>\n<\/tr>\n<tr style=\"padding-left: 30px; height: 24px;\">\n<td style=\"width: 11.37%; height: 24px; text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 14pt;\">3514<\/span><\/td>\n<td style=\"width: 86.58%; height: 24px; text-align: left;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 10pt;\">\u00a0PO\u017dEGA\u00a0<\/span><\/td>\n<td style=\"width: 16.72%; height: 24px; text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 10pt;\">31.05.<\/span><\/td>\n<td style=\"width: 7.94%; height: 24px; text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 10pt;\">10%<\/span><\/td>\n<td style=\"width: 7.94%; height: 24px; text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 10pt;\">01.06.<\/span><\/td>\n<td style=\"width: 7.94%; height: 24px; text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 10pt;\">7%<\/span><\/td>\n<td style=\"width: 1.32%; height: 24px; text-align: center;\"><span style=\"font-size: 14pt;\"><strong><span style=\"font-family: arial, helvetica, sans-serif;\">8,250%<\/span><\/strong><\/span><\/td>\n<\/tr>\n<tr style=\"height: 27px;\">\n<td style=\"width: 11.37%; text-align: center; height: 27px;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 14pt;\">0167<\/span><\/td>\n<td style=\"width: 86.58%; text-align: left; height: 27px;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 10pt;\">\u00a0BELI\u0160\u0106E<\/span><\/td>\n<td style=\"width: 16.72%; text-align: center; height: 27px;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 10pt;\">31.05.<\/span><\/td>\n<td style=\"width: 7.94%; text-align: center; height: 27px;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 10pt;\">10%<\/span><\/td>\n<td style=\"width: 7.94%; text-align: center; height: 27px;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 10pt;\">01.06.<\/span><\/td>\n<td style=\"width: 7.94%; text-align: center; height: 27px;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 10pt;\">7%<\/span><\/td>\n<td style=\"width: 1.32%; text-align: center; height: 27px;\"><span style=\"font-size: 14pt;\"><strong><span style=\"font-family: arial, helvetica, sans-serif;\">8,250%<\/span><\/strong><\/span><\/td>\n<\/tr>\n<tr style=\"height: 25px;\">\n<td style=\"width: 11.37%; height: 25px; text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 14pt;\">\u00a02747<\/span><\/td>\n<td style=\"width: 86.58%; height: 25px; text-align: left;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 10pt;\">\u00a0MOTOVUN\u00a0<\/span><\/td>\n<td style=\"width: 16.72%; height: 25px; text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 10pt;\">30.06.<\/span><\/td>\n<td style=\"width: 7.94%; height: 25px; text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 10pt;\">1%<\/span><\/td>\n<td style=\"width: 7.94%; height: 25px; text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 10pt;\">01.07.<\/span><\/td>\n<td style=\"width: 7.94%; height: 25px; text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 10pt;\">0%<\/span><\/td>\n<td style=\"width: 1.32%; height: 25px; text-align: center;\"><span style=\"font-size: 14pt;\"><strong><span style=\"font-family: arial, helvetica, sans-serif;\">0,5%<\/span><\/strong><\/span><\/td>\n<\/tr>\n<tr style=\"height: 27px;\">\n<td style=\"width: 11.37%; text-align: center; height: 27px;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 14pt;\">4715<\/span><\/td>\n<td style=\"width: 86.58%; text-align: left; height: 27px;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 10pt;\">\u00a0VALPOVO<\/span><\/td>\n<td style=\"width: 16.72%; text-align: center; height: 27px;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 10pt;\">30.06.<\/span><\/td>\n<td style=\"width: 7.94%; text-align: center; height: 27px;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 10pt;\">8%<\/span><\/td>\n<td style=\"width: 7.94%; text-align: center; height: 27px;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 10pt;\">01.07.<\/span><\/td>\n<td style=\"width: 7.94%; text-align: center; height: 27px;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 10pt;\">0%<\/span><\/td>\n<td style=\"width: 1.32%; text-align: center; height: 27px;\"><span style=\"font-size: 14pt;\"><strong><span style=\"font-family: arial, helvetica, sans-serif;\">4%<\/span><\/strong><\/span><\/td>\n<\/tr>\n<tr style=\"height: 26px;\">\n<td style=\"width: 11.37%; height: 26px; text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 14pt;\">0299<\/span><\/td>\n<td style=\"width: 86.58%; height: 26px; text-align: left;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 10pt;\">\u00a0BOROVO\u00a0<\/span><\/td>\n<td style=\"width: 16.72%; height: 26px; text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 10pt;\">30.06.<\/span><\/td>\n<td style=\"width: 7.94%; height: 26px; text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 10pt;\">10%<\/span><\/td>\n<td style=\"width: 7.94%; height: 26px; text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 10pt;\">01.07.<\/span><\/td>\n<td style=\"width: 7.94%; height: 26px; text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 10pt;\">6%<\/span><\/td>\n<td style=\"width: 1.32%; height: 26px; text-align: center;\"><span style=\"font-size: 14pt;\"><strong><span style=\"font-family: arial, helvetica, sans-serif;\">8%<\/span><\/strong><\/span><\/td>\n<\/tr>\n<tr style=\"height: 26px;\">\n<td style=\"width: 11.37%; height: 26px; text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 14pt;\">1953<\/span><\/td>\n<td style=\"width: 86.58%; height: 26px; text-align: left;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 10pt;\">\u00a0KNE\u017dEVI VINOGRADI\u00a0<\/span><\/td>\n<td style=\"width: 16.72%; height: 26px; text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 10pt;\">31.07.<\/span><\/td>\n<td style=\"width: 7.94%; height: 26px; text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 10pt;\">5%<\/span><\/td>\n<td style=\"width: 7.94%; height: 26px; text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 10pt;\">01.08.<\/span><\/td>\n<td style=\"width: 7.94%; height: 26px; text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 10pt;\">4%<\/span><\/td>\n<td style=\"width: 1.32%; height: 26px; text-align: center;\"><span style=\"font-size: 14pt;\"><strong><span style=\"font-family: arial, helvetica, sans-serif;\">4,583%<\/span><\/strong><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"text-decoration: underline; font-family: arial, helvetica, sans-serif;\"><strong><a id=\"kalkulator\"><\/a>Kalkulator za godi\u0161nji obra\u010dun poreza i prireza na dohodak<\/strong><\/span><\/p>\n<p style=\"padding-left: 30px;\">    <style type=\"text\/css\">\n        @import url(https:\/\/www.obracun-placa.com\/wp-content\/plugins\/jazzy-forms\/front\/themes\/1.css);\n    <\/style>\n    <style type=\"text\/css\" scoped=\"scoped\">\n        \/* Element overall *\/\ndiv.jzzf_element{\nmargin:0 auto;\nwidth:450px;\n}\n\/* Element labels -naslovi*\/\ndiv.jzzf_element label{\ndisplay:block;\nfont-weight:bold;\ntext-align:left;\nwidth:150px;\npadding:4px 2px;\nfloat:left;\n\n}\n\/* Element inputs *\/\ndiv.jzzf_element input, select, message{\nfloat:left;\nfont-size:15px;\npadding:4px 2px;\nwidth:130px;\nmargin:2px 0 2px 5px;\ntext-align:center;\n}\ndiv.jzzf_half{width: 220px;}\ndiv.jzzf_third{width:140px;}\ndiv.jzzf_full{width:450px;}\n\nform.jzzf_form {background-color: #000 width: 90%;border:2px solid #7f8c8D;padding:20px;border-radius: 10px;}\n\ndiv.jzzf_element input, select, message{border-color: #FFA500;border-style: solid; border-width: thin;} \n    <\/style>\n    <script type=\"text\/javascript\">\n        if(typeof(jzzf_forms) == \"undefined\") {\n            jzzf_forms = [];\n        }\n        var graph = {\n            \"data\": {\"odbitak\":\"-1\",\"stpri\":\"0.01\",\"nerazvijena\":[\"1\",\"0.5\"]},\n            \"types\": {\"element\":\"m\",\"element_10\":\"m\",\"element_1\":\"m\",\"bruto\":\"n\",\"element_2\":\"m\",\"doprinosi\":\"n\",\"element_3\":\"m\",\"odbitak\":\"n\",\"element_4\":\"m\",\"uplporiprir\":\"n\",\"element_5\":\"m\",\"stpri\":\"n\",\"nerazvijena_opina\":\"m\",\"nerazvijena\":\"c\",\"osnovica\":\"f\",\"por24\":\"f\",\"por36\":\"f\",\"element_6\":\"m\",\"iznos24\":\"f\",\"iznos36\":\"f\",\"izracunatiprir\":\"f\",\"konacnoukupno\":\"f\",\"placeno\":\"f\",\"razlika\":\"f\",\"manjak\":\"f\",\"element_7\":\"f\",\"element_9\":\"m\"},\n            \"dependencies\": {\"odbitak\":[\"osnovica\",\"por24\",\"iznos24\",\"izracunatiprir\",\"konacnoukupno\",\"razlika\",\"manjak\",\"element_7\",\"por36\",\"iznos36\"],\"doprinosi\":[\"osnovica\",\"por24\",\"iznos24\",\"izracunatiprir\",\"konacnoukupno\",\"razlika\",\"manjak\",\"element_7\",\"por36\",\"iznos36\"],\"bruto\":[\"osnovica\",\"por24\",\"iznos24\",\"izracunatiprir\",\"konacnoukupno\",\"razlika\",\"manjak\",\"element_7\",\"por36\",\"iznos36\"],\"nerazvijena\":[\"iznos24\",\"izracunatiprir\",\"konacnoukupno\",\"razlika\",\"manjak\",\"element_7\",\"iznos36\"],\"stpri\":[\"izracunatiprir\",\"konacnoukupno\",\"razlika\",\"manjak\",\"element_7\"],\"uplporiprir\":[\"placeno\",\"razlika\",\"manjak\",\"element_7\"]},\n            \"formulas\": {\"osnovica\":[\"o\",\"-\",[\"v\",\"bruto\"],[\"o\",\"-\",[\"v\",\"doprinosi\"],[\"v\",\"odbitak\"]]],\"por24\":[\"f\",\"if\",[\"o\",\">\",[\"v\",\"osnovica\"],[\"n\",0]],[\"n\",1],[\"n\",0]],\"por36\":[\"f\",\"if\",[\"o\",\">\",[\"v\",\"osnovica\"],[\"n\",360000]],[\"n\",1],[\"n\",0]],\"iznos24\":[\"f\",\"if\",[\"o\",\"=\",[\"v\",\"por24\"],[\"n\",1]],[\"f\",\"if\",[\"o\",\">\",[\"v\",\"osnovica\"],[\"n\",360000]],[\"o\",\"*\",[\"n\",360000],[\"o\",\"*\",[\"n\",0.24],[\"v\",\"nerazvijena\"]]],[\"o\",\"*\",[\"v\",\"osnovica\"],[\"o\",\"*\",[\"n\",0.24],[\"v\",\"nerazvijena\"]]]],[\"n\",0]],\"iznos36\":[\"f\",\"if\",[\"o\",\"=\",[\"v\",\"por36\"],[\"n\",1]],[\"o\",\"*\",[\"o\",\"-\",[\"v\",\"osnovica\"],[\"n\",360000]],[\"o\",\"*\",[\"n\",0.36],[\"v\",\"nerazvijena\"]]],[\"n\",0]],\"izracunatiprir\":[\"o\",\"*\",[\"o\",\"+\",[\"v\",\"iznos24\"],[\"v\",\"iznos36\"]],[\"v\",\"stpri\"]],\"konacnoukupno\":[\"o\",\"+\",[\"v\",\"iznos24\"],[\"o\",\"+\",[\"v\",\"iznos36\"],[\"v\",\"izracunatiprir\"]]],\"placeno\":[\"v\",\"uplporiprir\"],\"razlika\":[\"o\",\"-\",[\"v\",\"placeno\"],[\"v\",\"konacnoukupno\"]],\"manjak\":[\"f\",\"if\",[\"o\",\">\",[\"v\",\"konacnoukupno\"],[\"v\",\"uplporiprir\"]],[\"o\",\"-\",[\"v\",\"konacnoukupno\"],[\"v\",\"uplporiprir\"]],[\"n\",0]],\"element_7\":[\"f\",\"if\",[\"o\",\"<\",[\"v\",\"konacnoukupno\"],[\"v\",\"uplporiprir\"]],[\"o\",\"-\",[\"v\",\"uplporiprir\"],[\"v\",\"konacnoukupno\"]],[\"n\",0]]},\n            \"templates\": [],\n            \"form\": {\"id\":30,\"title\":\"Godisnji_obracun_poreza_2019\",\"name\":\"godisnji_obracun_poreza_2019\",\"theme\":1,\"realtime\":true,\"incomplete\":\"\",\"email\":null},\n            \"params\": {\"osnovica\":{\"prefix\":\"\",\"postfix\":\"\",\"zeros\":0,\"decimals\":2,\"fixed\":false,\"thousands\":\"\",\"point\":\".\"},\"por24\":{\"prefix\":\"\",\"postfix\":\"\",\"zeros\":0,\"decimals\":9,\"fixed\":false,\"thousands\":\"\",\"point\":\".\"},\"por36\":{\"prefix\":\"\",\"postfix\":\"\",\"zeros\":0,\"decimals\":9,\"fixed\":false,\"thousands\":\"\",\"point\":\".\"},\"iznos24\":{\"prefix\":\"\",\"postfix\":\"\",\"zeros\":0,\"decimals\":2,\"fixed\":true,\"thousands\":\".\",\"point\":\",\"},\"iznos36\":{\"prefix\":\"\",\"postfix\":\"\",\"zeros\":0,\"decimals\":2,\"fixed\":true,\"thousands\":\".\",\"point\":\",\"},\"izracunatiprir\":{\"prefix\":\"\",\"postfix\":\"\",\"zeros\":0,\"decimals\":2,\"fixed\":true,\"thousands\":\".\",\"point\":\",\"},\"konacnoukupno\":{\"prefix\":\"\",\"postfix\":\"\",\"zeros\":0,\"decimals\":2,\"fixed\":true,\"thousands\":\".\",\"point\":\",\"},\"placeno\":{\"prefix\":\"\",\"postfix\":\"\",\"zeros\":0,\"decimals\":9,\"fixed\":false,\"thousands\":\".\",\"point\":\",\"},\"razlika\":{\"prefix\":\"\",\"postfix\":\"\",\"zeros\":0,\"decimals\":2,\"fixed\":true,\"thousands\":\".\",\"point\":\",\"},\"manjak\":{\"prefix\":\"\",\"postfix\":\"\",\"zeros\":0,\"decimals\":2,\"fixed\":true,\"thousands\":\"\",\"point\":\".\"},\"element_7\":{\"prefix\":\"\",\"postfix\":\"\",\"zeros\":0,\"decimals\":2,\"fixed\":true,\"thousands\":\"\",\"point\":\".\"}},\n            \"email\": null,\n            \"required\": {}        };\n        var jzzf_ajax_url = \"https:\/\/www.obracun-placa.com\/wp-admin\/admin-ajax.php\";\n        jzzf_forms.push({\"id\": 30, \"data\": graph});        \n    <\/script>\n<form class=\"jzzf_form jzzf_form_30\">\n<div id=\"jzzf_form_error_30\" class=\"jzzf_form_error\" style=\"display: none\"><\/div>\n<ul class=\"jzzf_form_elements\">\n      <li class=\"jzzf_row\">\n      <div class=\"jzzf_element jzzf_element_m jzzf_ahead_m jzzf_break jzzf_full\"  id=\"jzzf_30_element\">\n        <center><strong><font size=\"3\"><font color=\"orange\">GODI\u0160NJI OBRA\u010cUN POREZA ZA 2020. GODINU<\/font color><\/font size><\/strong><\/center>\n  <div class=\"jzzf_error\"><\/div>\n  <\/div>\n          <div class=\"jzzf_message\"><\/div>\n  <div class=\"clear\"><\/div>\n  <\/li>\n              <li class=\"jzzf_row\">\n      <div class=\"jzzf_element jzzf_element_m jzzf_ahead_m jzzf_break jzzf_full\"  id=\"jzzf_30_element_10\">\n        <font color=red>Koristiti decimalnu to\u010dku za unos lipa (Ispravno = 99.99 Neispravno = 99,99)!<\/font color>  <div class=\"jzzf_error\"><\/div>\n  <\/div>\n              <div class=\"jzzf_element jzzf_element_m jzzf_ahead_n jzzf_no_break jzzf_half font-size: \"8px\";\"  id=\"jzzf_30_element_1\">\n        Ispla\u0107ena bruto pla\u0107a (IP-kolona 3)  <div class=\"jzzf_error\"><\/div>\n  <\/div>\n              <div class=\"jzzf_element jzzf_element_n jzzf_ahead_m jzzf_no_break jzzf_third\" >\n    <label class=\"jzzf_number_label jzzf_element_label\" for=\"jzzf_30_bruto\"><\/label><input type=\"text\" id=\"jzzf_30_bruto\" value=\"\">\n  <div class=\"jzzf_error\"><\/div>\n  <\/div>\n          <div class=\"jzzf_message\"><\/div>\n  <div class=\"clear\"><\/div>\n  <\/li>\n              <li class=\"jzzf_row\">\n      <div class=\"jzzf_element jzzf_element_m jzzf_ahead_n jzzf_break jzzf_half\"  id=\"jzzf_30_element_2\">\n        Doprinosi iz pla\u0107e (IP-kolona 4)  <div class=\"jzzf_error\"><\/div>\n  <\/div>\n              <div class=\"jzzf_element jzzf_element_n jzzf_ahead_m jzzf_no_break jzzf_third\" >\n    <label class=\"jzzf_number_label jzzf_element_label\" for=\"jzzf_30_doprinosi\"><\/label><input type=\"text\" id=\"jzzf_30_doprinosi\" value=\"\">\n  <div class=\"jzzf_error\"><\/div>\n  <\/div>\n          <div class=\"jzzf_message\"><\/div>\n  <div class=\"clear\"><\/div>\n  <\/li>\n              <li class=\"jzzf_row\">\n      <div class=\"jzzf_element jzzf_element_m jzzf_ahead_n jzzf_break jzzf_half\"  id=\"jzzf_30_element_3\">\n        Godi\u0161nji odbitak (IP-kolona 6)  <div class=\"jzzf_error\"><\/div>\n  <\/div>\n              <div class=\"jzzf_element jzzf_element_n jzzf_ahead_m jzzf_no_break jzzf_third\" >\n    <label class=\"jzzf_number_label jzzf_element_label\" for=\"jzzf_30_odbitak\"><\/label><input type=\"text\" id=\"jzzf_30_odbitak\" value=\"\">\n  <div class=\"jzzf_error\"><\/div>\n  <\/div>\n          <div class=\"jzzf_message\"><\/div>\n  <div class=\"clear\"><\/div>\n  <\/li>\n              <li class=\"jzzf_row\">\n      <div class=\"jzzf_element jzzf_element_m jzzf_ahead_n jzzf_break jzzf_half\"  id=\"jzzf_30_element_4\">\n        Pla\u0107eni porez i prirez (IP-kolona 8)   <div class=\"jzzf_error\"><\/div>\n  <\/div>\n              <div class=\"jzzf_element jzzf_element_n jzzf_ahead_m jzzf_no_break jzzf_third\" >\n    <label class=\"jzzf_number_label jzzf_element_label\" for=\"jzzf_30_uplporiprir\"><\/label><input type=\"text\" id=\"jzzf_30_uplporiprir\" value=\"\">\n  <div class=\"jzzf_error\"><\/div>\n  <\/div>\n          <div class=\"jzzf_message\"><\/div>\n  <div class=\"clear\"><\/div>\n  <\/li>\n              <li class=\"jzzf_row\">\n      <div class=\"jzzf_element jzzf_element_m jzzf_ahead_n jzzf_break jzzf_half\"  id=\"jzzf_30_element_5\">\n        Stopa prireza %  <div class=\"jzzf_error\"><\/div>\n  <\/div>\n              <div class=\"jzzf_element jzzf_element_n jzzf_ahead_m jzzf_no_break jzzf_third\" >\n    <label class=\"jzzf_number_label jzzf_element_label\" for=\"jzzf_30_stpri\"><\/label><input type=\"text\" id=\"jzzf_30_stpri\" value=\"\">\n  <div class=\"jzzf_error\"><\/div>\n  <\/div>\n          <div class=\"jzzf_message\"><\/div>\n  <div class=\"clear\"><\/div>\n  <\/li>\n              <li class=\"jzzf_row\">\n      <div class=\"jzzf_element jzzf_element_m jzzf_ahead_c jzzf_break jzzf_half\"  id=\"jzzf_30_nerazvijena_opina\">\n        Nerazvijena op\u0107ina  <div class=\"jzzf_error\"><\/div>\n  <\/div>\n              <div class=\"jzzf_element jzzf_element_c jzzf_ahead_f jzzf_no_break jzzf_third\" >\n    <input type=\"checkbox\" id=\"jzzf_30_nerazvijena\"><label class=\"jzzf_checkbox_label\" for=\"jzzf_30_nerazvijena\"><\/label>\n  <div class=\"jzzf_error\"><\/div>\n  <\/div>\n          <div class=\"jzzf_message\"><\/div>\n  <div class=\"clear\"><\/div>\n  <\/li>\n              <li class=\"jzzf_row\">\n      <div class=\"jzzf_element jzzf_element_f jzzf_ahead_f jzzf_break jzzf_third\"  style=\"display:none;\">\n        <label class=\"jzzf_element_label jzzf_output_label\" for=\"jzzf_30_osnovica\">Osnovica<\/label><input type=\"text\" readonly=\"readonly\" id=\"jzzf_30_osnovica\" value=\"...\">\n  <div class=\"jzzf_error\"><\/div>\n  <\/div>\n          <div class=\"jzzf_message\"><\/div>\n  <div class=\"clear\"><\/div>\n  <\/li>\n              <li class=\"jzzf_row\">\n      <div class=\"jzzf_element jzzf_element_f jzzf_ahead_f jzzf_break jzzf_full\"  style=\"display:none;\">\n        <label class=\"jzzf_element_label jzzf_output_label\" for=\"jzzf_30_por24\">Ima li porez 24<\/label><input type=\"text\" readonly=\"readonly\" id=\"jzzf_30_por24\" value=\"...\">\n  <div class=\"jzzf_error\"><\/div>\n  <\/div>\n          <div class=\"jzzf_message\"><\/div>\n  <div class=\"clear\"><\/div>\n  <\/li>\n              <li class=\"jzzf_row\">\n      <div class=\"jzzf_element jzzf_element_f jzzf_ahead_m jzzf_break jzzf_full\"  style=\"display:none;\">\n        <label class=\"jzzf_element_label jzzf_output_label\" for=\"jzzf_30_por36\">Ima li porez 36<\/label><input type=\"text\" readonly=\"readonly\" id=\"jzzf_30_por36\" value=\"...\">\n  <div class=\"jzzf_error\"><\/div>\n  <\/div>\n          <div class=\"jzzf_message\"><\/div>\n  <div class=\"clear\"><\/div>\n  <\/li>\n              <li class=\"jzzf_row\">\n      <div class=\"jzzf_element jzzf_element_m jzzf_ahead_f jzzf_break jzzf_full\"  id=\"jzzf_30_element_6\">\n        <center><strong><font size=\"3\"><font color=\"green\">KONA\u010cNI OBRA\u010cUN<\/font color><\/font size><\/strong><\/center>\n  <div class=\"jzzf_error\"><\/div>\n  <\/div>\n          <div class=\"jzzf_message\"><\/div>\n  <div class=\"clear\"><\/div>\n  <\/li>\n              <li class=\"jzzf_row\">\n      <div class=\"jzzf_element jzzf_element_f jzzf_ahead_f jzzf_break jzzf_third\" >\n        <label class=\"jzzf_element_label jzzf_output_label\" for=\"jzzf_30_iznos24\">Obaveza poreza 24%<\/label><input type=\"text\" readonly=\"readonly\" id=\"jzzf_30_iznos24\" value=\"...\">\n  <div class=\"jzzf_error\"><\/div>\n  <\/div>\n              <div class=\"jzzf_element jzzf_element_f jzzf_ahead_f jzzf_no_break jzzf_third\" >\n        <label class=\"jzzf_element_label jzzf_output_label\" for=\"jzzf_30_iznos36\">Obaveza poreza 36%<\/label><input type=\"text\" readonly=\"readonly\" id=\"jzzf_30_iznos36\" value=\"...\">\n  <div class=\"jzzf_error\"><\/div>\n  <\/div>\n              <div class=\"jzzf_element jzzf_element_f jzzf_ahead_f jzzf_no_break jzzf_third\" >\n        <label class=\"jzzf_element_label jzzf_output_label\" for=\"jzzf_30_izracunatiprir\">Obaveza prireza<\/label><input type=\"text\" readonly=\"readonly\" id=\"jzzf_30_izracunatiprir\" value=\"...\">\n  <div class=\"jzzf_error\"><\/div>\n  <\/div>\n              <div class=\"jzzf_element jzzf_element_f jzzf_ahead_f jzzf_no_break jzzf_third\" >\n        <label class=\"jzzf_element_label jzzf_output_label\" for=\"jzzf_30_konacnoukupno\">OBAVEZA POR. i PR.<\/label><input type=\"text\" readonly=\"readonly\" id=\"jzzf_30_konacnoukupno\" value=\"...\">\n  <div class=\"jzzf_error\"><\/div>\n  <\/div>\n              <div class=\"jzzf_element jzzf_element_f jzzf_ahead_f jzzf_no_break jzzf_third\" >\n        <label class=\"jzzf_element_label jzzf_output_label\" for=\"jzzf_30_placeno\">Pla\u0107eno<\/label><input type=\"text\" readonly=\"readonly\" id=\"jzzf_30_placeno\" value=\"...\">\n  <div class=\"jzzf_error\"><\/div>\n  <\/div>\n              <div class=\"jzzf_element jzzf_element_f jzzf_ahead_f jzzf_no_break jzzf_third\" >\n        <label class=\"jzzf_element_label jzzf_output_label\" for=\"jzzf_30_razlika\">Razlika<\/label><input type=\"text\" readonly=\"readonly\" id=\"jzzf_30_razlika\" value=\"...\">\n  <div class=\"jzzf_error\"><\/div>\n  <\/div>\n          <div class=\"jzzf_message\"><\/div>\n  <div class=\"clear\"><\/div>\n  <\/li>\n              <li class=\"jzzf_row\">\n      <div class=\"jzzf_element jzzf_element_f jzzf_ahead_f jzzf_break jzzf_half\" >\n        <label class=\"jzzf_element_label jzzf_output_label\" for=\"jzzf_30_manjak\">RADNIKU OBUSTAVI<\/label><input type=\"text\" readonly=\"readonly\" id=\"jzzf_30_manjak\" value=\"...\">\n  <div class=\"jzzf_error\"><\/div>\n  <\/div>\n          <div class=\"jzzf_message\"><\/div>\n  <div class=\"clear\"><\/div>\n  <\/li>\n              <li class=\"jzzf_row\">\n      <div class=\"jzzf_element jzzf_element_f jzzf_ahead_m jzzf_break jzzf_half\" >\n        <label class=\"jzzf_element_label jzzf_output_label\" for=\"jzzf_30_element_7\">RADNIKU VRATI<\/label><input type=\"text\" readonly=\"readonly\" id=\"jzzf_30_element_7\" value=\"...\">\n  <div class=\"jzzf_error\"><\/div>\n  <\/div>\n          <div class=\"jzzf_message\"><\/div>\n  <div class=\"clear\"><\/div>\n  <\/li>\n              <li class=\"jzzf_row\">\n      <div class=\"jzzf_element jzzf_element_m jzzf_ahead_ jzzf_break jzzf_full\"  id=\"jzzf_30_element_9\">\n        <center><strong><font color=\"red\">IZRA\u010cUN JE INFORMATIVNOGA SADR\u017dAJA I NE MO\u017dE GA SE KORISTITI U DRUGE SVRHE!<\/font color><\/strong><\/center>  <div class=\"jzzf_error\"><\/div>\n  <\/div>\n          <div class=\"jzzf_message\"><\/div>\n  <div class=\"clear\"><\/div>\n  <\/li>\n        <\/ul>\n<\/form>\n<\/p>\n<p><span style=\"text-decoration: underline; font-family: arial, helvetica, sans-serif;\"><strong><a id=\"joppd\"><\/a>Iskazivanje godi\u0161njeg obra\u010duna poreza i prireza na JOPPD obrascu<\/strong><\/span><\/p>\n<p style=\"padding-left: 30px;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Donosimo link na dva primjera za popunjavanje JOPPD obrasca u slu\u010daju godi\u0161njeg (kona\u010dnog) obra\u010duna poreza i prireza na dohodak (koji su objavljeni na stranicama porezne uprave):<\/span><\/p>\n<p style=\"padding-left: 30px; text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"color: #ffa900;\"><span style=\"color: #333333;\">JOPPD PRIMJER GODI\u0160NJEG OBRA\u010cUNA\u00a0<\/span><span style=\"text-decoration: underline;\"><strong><span style=\"font-size: 8pt; color: #ff0000;\"><a style=\"color: #ff0000; text-decoration: underline;\" href=\"http:\/\/www.porezna-uprava.hr\/obrazac_joppd\/Documents\/Primjer%20godi%C5%A1njeg%20obra%C4%8Duna%20I.pdf\">LINK<\/a><\/span><\/strong><\/span><\/span><\/span><\/p>\n<div style=\"position: absolute; left: 497.16px; top: 157.48px; font-size: 20px; font-family: serif; transform: rotate(0deg) scale(1.09886, 1); transform-origin: 0% 0% 0px; padding-left: 30px;\" data-font-name=\"Times\" data-angle=\"0\" data-canvas-width=\"12.819999999999999\"><span style=\"font-family: arial, helvetica, sans-serif;\">\u00a0<\/span><\/div>\n<p style=\"padding-left: 30px; text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif; color: #333333;\">JOPPD PRIMJER GODI\u0160NJEG OBRA\u010cUNA ZBOG RAZLI\u010cITOG POREZNOG OPTERE\u0106ENJA TIJEKOM GODINE <span style=\"text-decoration: underline; color: #ff0000;\"><strong><span style=\"font-size: 8pt;\"><a style=\"color: #ff0000; text-decoration: underline;\" href=\"http:\/\/www.porezna-uprava.hr\/obrazac_joppd\/Documents\/Primjer%20godi%C5%A1njeg%20obra%C4%8Duna%20II.pdf\">LINK<\/a><\/span><\/strong><\/span><\/span><\/p>\n<p style=\"padding-left: 30px;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Napomene o popunjavanju: <\/span><\/p>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Razlika poreza i prireza se po godi\u0161njem obra\u010dunu se na <strong>B stranici<\/strong> iskazuje kroz<strong> 1 dodatni redak<\/strong> (uz retke od pla\u0107e na kojoj se radi kona\u010dni obra\u010dun)<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Koristi se oznaka stjecatelja:\u00a0<strong><span style=\"color: #ff0000; font-size: medium;\">0001<\/span>\u00a0<\/strong>i\u00a0oznaka primitka:\u00a0<span style=\"color: #ff0000; font-size: medium;\"><strong>0406<\/strong><\/span><\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">U <strong>B<\/strong>\u00a0<strong>10.<\/strong>\u00a0se upisuje <span style=\"font-size: medium;\"><strong><span style=\"color: #ff0000;\">0<\/span><\/strong><\/span> a u\u00a0<strong>B 10.1.<\/strong>\u00a0i\u00a0<strong>10.2.<\/strong>\u00a0po\u010detni i zavr\u0161ni datum godine na koju se odnosi kona\u010dnu obra\u010dun<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">U <strong>B 11.<\/strong> &#8211; <strong>B 13.3\u00a0<\/strong>se upisuje <span style=\"font-size: medium;\"><strong><span style=\"color: #ff0000;\">0<\/span><\/strong><\/span><\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">U <strong>B.13.4<\/strong> i <strong>B 13.5 <\/strong>upisuje se razlika osobnog odbitka i osnovice po godi\u0161njem obra\u010dunu (ako razlika postoji)<\/span>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Ova dva podatka \u0107e u praksi imati vrijednost kod radnika koji su bili na rodiljnom ili roditeljskom dopustu ili su imali pogre\u0161no primijenjene osobne odbitke.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">U slu\u010daju neravnomjerne raspodjele poreznog optere\u0107enja ova dva podatka \u0107e biti nula<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; color: #ffa500;\"><span style=\"color: #333333;\">PRIMJER 1<\/span>\u00a0<strong><span style=\"font-size: 8pt; color: #ff0000;\"><a style=\"color: #ff0000; text-decoration: underline;\" href=\"http:\/\/www.porezna-uprava.hr\/obrazac_joppd\/Documents\/Primjer%20godi%C5%A1njeg%20obra%C4%8Duna%20I.pdf\">LINK<\/a><\/span><\/strong><\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"color: #333333;\">PRIMJER 2<\/span>\u00a0<strong><span style=\"font-size: 8pt;\"><a style=\"color: #ff0000; text-decoration: underline;\" href=\"http:\/\/www.porezna-uprava.hr\/obrazac_joppd\/Documents\/Primjer%20godi%C5%A1njeg%20obra%C4%8Duna%20II.pdf\">LINK<\/a><\/span><\/strong><\/span><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">U <strong>B 14.1. <\/strong>se upisuje razlika poreza po godi\u0161njem obra\u010dunu (pozitivno ako radnik ima obavezu, negativno ako ima povrat)<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">U <strong>B 14.2. <\/strong>se upisuje razlika prireza po godi\u0161njem obra\u010dunu (pozitivno ako radnik ima obavezu, negativno ako ima povrat)<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">U <strong>B 16.1.<\/strong> se upisuje na\u010din isplate<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">U\u00a0<strong>B 16.2.<\/strong> se upisuje iznos za isplatu (ako radnik ima povrat)<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">U <strong>B17.<\/strong> se upisuje <span style=\"font-size: medium;\"><strong><span style=\"color: #ff0000;\">0<\/span><\/strong><\/span><\/span><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Uobi\u010dajeno se godi\u0161nji obra\u010dun poreza na dohodak provodi na zadnjoj isplati pla\u0107e u godini (isplata pla\u0107e za 11. mjesec u 12. mjesecu 2020. godine). Ovim putem podsje\u0107amo Vas na ovu zakonsku obavezu isplatitelja (poslodavca) i donosimo parametre za obra\u010dun (godi\u0161nje granice stopa poreza i prosje\u010dne stope prireza) i ostale informacije potrebne za godi\u0161nji (kona\u010dni) obra\u010dun [&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-18690","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\/18690","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=18690"}],"version-history":[{"count":8,"href":"https:\/\/www.obracun-placa.com\/index.php\/wp-json\/wp\/v2\/posts\/18690\/revisions"}],"predecessor-version":[{"id":18707,"href":"https:\/\/www.obracun-placa.com\/index.php\/wp-json\/wp\/v2\/posts\/18690\/revisions\/18707"}],"wp:attachment":[{"href":"https:\/\/www.obracun-placa.com\/index.php\/wp-json\/wp\/v2\/media?parent=18690"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.obracun-placa.com\/index.php\/wp-json\/wp\/v2\/categories?post=18690"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.obracun-placa.com\/index.php\/wp-json\/wp\/v2\/tags?post=18690"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}