{"id":19176,"date":"2021-11-17T09:17:36","date_gmt":"2021-11-17T08:17:36","guid":{"rendered":"https:\/\/www.obracun-placa.com\/?p=19176"},"modified":"2021-11-17T10:20:09","modified_gmt":"2021-11-17T09:20:09","slug":"godisnji-obracun-poreza-na-dohodak-za-2021-godinu","status":"publish","type":"post","link":"https:\/\/www.obracun-placa.com\/index.php\/obracun-placa\/godisnji-obracun-poreza-na-dohodak-za-2021-godinu\/","title":{"rendered":"Godi\u0161nji obra\u010dun poreza na dohodak za 2021. godinu"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Godi\u0161nji (kona\u010dni) obra\u010dun poreza na dohodak, uobi\u010dajeno se provodi <strong>na zadnjoj isplati pla\u0107e u godini (to je naj\u0107e\u0161e na obra\u010dunu pla\u0107e za 11. mjesec u koja se obra\u010dunava i ispla\u0107uje u 12. mjesecu 2021. 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 2021.<\/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 2021 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 2021. 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 2021.<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">U 2021. godinu u\u0161li smo s promjenom stopa poreza 24% -&gt; 20% i 36% -&gt; 30% te se sa tim stopama (ni\u017ea 20% i vi\u0161a 30%) provodi godi\u0161nji obra\u010dun poreza na fohodak. <\/span><span style=\"font-family: arial, helvetica, sans-serif;\">Stopa 20% primjenjuje se za poreznu osnovicu do 360.000 KN godi\u0161nje a stopa 30% primjenjuje se za godi\u0161nju poreznu osnovicu iznad 360.000 KN.\u00a0<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><center><\/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=\"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=\"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=\"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=\"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=\"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=\"height: 24px; width: 65px;\"><span style=\"font-size: 12pt; font-family: arial, helvetica, sans-serif;\"><strong>20,00%\u00a0<\/strong><\/span><\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"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=\"height: 24px; width: 119px;\"><span style=\"font-size: 12pt; font-family: arial, helvetica, sans-serif;\"><strong>&#8230;\u00a0<\/strong><\/span><\/td>\n<td style=\"height: 24px; width: 65px;\"><span style=\"font-size: 12pt; font-family: arial, helvetica, sans-serif;\"><strong>30,00%\u00a0<\/strong><\/span><\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"height: 24px; width: 105px;\"><\/td>\n<td style=\"height: 24px; width: 119px;\"><\/td>\n<td style=\"height: 24px; width: 65px;\"><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><\/center><br \/>\n&nbsp;<br \/>\n<span style=\"text-decoration: underline; font-family: arial, helvetica, sans-serif;\"><strong><a id=\"opcineistope\"><\/a>Op\u0107ine sa promjenom prireza u 2021. 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 2021.<\/strong> godine do\u0161lo do promjene stope prireza:<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><center><\/p>\n<div class=\"pmpro\">\n<div class=\"pmpro_card pmpro_content_message\">\n<div class=\"pmpro_card_content\">\n<p><\/p>\n<p style=\"text-align: center\"><font color=\"orange\">CIJELI SADR\u017dAJ JE DOSTUPAN PRETPLATNICIMA NA P1100 Svi sadr\u017eaji.<\/font><\/p>\n<p><\/p>\n<p style=\"text-align: center\"><a href=\"http:\/\/www.obracun-placa.com\/wp-login.php?action=register\"><font color=\"#FF6600\">NARUD\u017dBA PRETPLATE<\/font><\/a><\/p>\n<p style=\"text-align: center\"><a href=\"https:\/\/www.obracun-placa.com\/index.php\/login-2\/\"><font color=\"#FF6600\">PRIJAVA NA PORTAL (login) AKO IMATE AKTIVNU PRETPLATU<\/font><\/a><\/p>\n<\/div>\n<div class=\"pmpro_card_actions pmpro_font-medium\">Imate aktivnu pretplatu? <a href=\"https:\/\/www.obracun-placa.com\/wp-login.php?redirect_to=https%3A%2F%2Fwww.obracun-placa.com%2Findex.php%2Fobracun-placa%2Fgodisnji-obracun-poreza-na-dohodak-za-2021-godinu%2F\"> PRIJAVA<\/a><\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Godi\u0161nji (kona\u010dni) obra\u010dun poreza na dohodak, uobi\u010dajeno se provodi na zadnjoj isplati pla\u0107e u godini (to je naj\u0107e\u0161e na obra\u010dunu pla\u0107e za 11. mjesec u koja se obra\u010dunava i ispla\u0107uje u 12. mjesecu 2021. godine). Ovim putem podsje\u0107amo Vas na ovu zakonsku obavezu isplatitelja (poslodavca) i donosimo parametre za obra\u010dun (godi\u0161nje granice stopa poreza i... <\/p>\n<div class=\"pmpro\"><div class=\"pmpro_card pmpro_content_message\"><div class=\"pmpro_card_content\"><br>\r\n<br>\r\n<br>\r\n<p style=\"text-align: center\"><font color=\"orange\">CIJELI SADR\u017dAJ JE DOSTUPAN PRETPLATNICIMA NA P1100 Svi sadr\u017eaji.<\/font><\/p>\r\n<br>\r\n<p style=\"text-align: center\"><a href=\"http:\/\/www.obracun-placa.com\/wp-login.php?action=register\"><font color=\"#FF6600\">NARUD\u017dBA PRETPLATE<\/font><\/a><\/p>\r\n<p style=\"text-align: center\"><a href=\"https:\/\/www.obracun-placa.com\/index.php\/login-2\/\"><font color=\"#FF6600\">PRIJAVA NA PORTAL (login) AKO IMATE AKTIVNU PRETPLATU<\/font><\/a><\/p>\r\n<\/div><div class=\"pmpro_card_actions pmpro_font-medium\">Imate aktivnu pretplatu? <a href=\"https:\/\/www.obracun-placa.com\/wp-login.php?redirect_to=https%3A%2F%2Fwww.obracun-placa.com%2Findex.php%2Fobracun-placa%2Fgodisnji-obracun-poreza-na-dohodak-za-2021-godinu%2F\"> PRIJAVA<\/a><\/div><\/div><\/div>","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-19176","post","type-post","status-publish","format-standard","hentry","category-obracun-placa","pmpro-level-required","pmpro-level-12","pmpro-no-access"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.obracun-placa.com\/index.php\/wp-json\/wp\/v2\/posts\/19176","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=19176"}],"version-history":[{"count":16,"href":"https:\/\/www.obracun-placa.com\/index.php\/wp-json\/wp\/v2\/posts\/19176\/revisions"}],"predecessor-version":[{"id":19232,"href":"https:\/\/www.obracun-placa.com\/index.php\/wp-json\/wp\/v2\/posts\/19176\/revisions\/19232"}],"wp:attachment":[{"href":"https:\/\/www.obracun-placa.com\/index.php\/wp-json\/wp\/v2\/media?parent=19176"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.obracun-placa.com\/index.php\/wp-json\/wp\/v2\/categories?post=19176"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.obracun-placa.com\/index.php\/wp-json\/wp\/v2\/tags?post=19176"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}