{"id":19833,"date":"2022-12-24T11:53:56","date_gmt":"2022-12-24T10:53:56","guid":{"rendered":"https:\/\/www.obracun-placa.com\/?p=19833"},"modified":"2022-12-24T11:53:56","modified_gmt":"2022-12-24T10:53:56","slug":"na-snagu-stupa-novo-propisani-nacin-omogucavanja-isplate-prehrane-radnicima-od-01-01-2023","status":"publish","type":"post","link":"https:\/\/www.obracun-placa.com\/index.php\/obracun-placa\/na-snagu-stupa-novo-propisani-nacin-omogucavanja-isplate-prehrane-radnicima-od-01-01-2023\/","title":{"rendered":"Na snagu stupa novo propisani na\u010din omogu\u0107avanja isplate prehrane radnicima (od 01.01.2023)"},"content":{"rendered":"<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">Prenosimo sa www.porezna.uprava.hr<span style=\"text-decoration: underline; color: #ff0000;\"><strong> <a style=\"color: #ff0000; text-decoration: underline;\" href=\"https:\/\/www.porezna-uprava.hr\/Stranice\/Vijest.aspx?NewsID=3430&amp;List=Vijesti\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">LINK<\/a>\u00a0<\/strong><\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">\u200bOd 1. sije\u010dnja 2023. stupit \u0107e na snagu odredbe vezane za novopropisani na\u010din omogu\u0107avanja prehrane radnicima. Naime, kako do promjene mo\u017ee do\u0107i radi izmjene prema odluci poslodavca ili radi prelaska kod drugog poslodavca, kako bi se u tim slu\u010dajevima omogu\u0107ila isplata neoporezivog tro\u0161ka prehrane, <strong>propisan je razmjerni mjese\u010dni dio podmirivanja tro\u0161kova prehrane uz uvjet da se isti me\u0111usobno isklju\u010duju na razini mjeseca odnosno<\/strong>:\u200b<\/span><\/p>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">propisana je mogu\u0107nost da se istom radniku u tijeku godine omogu\u0107i neoporeziva prehrana na dva propisana na\u010dina te su neoporezivi iznosi odre\u0111eni na mjese\u010dnoj razini (a ne vi\u0161e na godi\u0161njoj) i iznositi \u0107e: <\/span>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">\u200b\u200b500,00 kn mjese\u010dno u novcu odnosno<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">1.000,00 kn mjese\u010dno ako se prehrana omogu\u0107ava na temelju vjerodostojnih isprava tj. propisano je ograni\u010denje po mjesecima za svaki od navedenih primitaka\u00a0<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">propisana je mogu\u0107nost da se odjednom neoporezivo isplati\/omogu\u0107i primitak za vi\u0161e propu\u0161tenih mjeseci istog poreznog razdoblja, tj. primici \u0107e se mo\u0107i isplatiti za mjesece unatrag, ali ne vi\u0161e za mjesece unaprijed.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\"><span style=\"text-decoration: underline;\"><strong>Primjer<\/strong><\/span>: Promjena na\u010dina prehrane tijekom godine<\/span><\/p>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">Tijekom 2023. radnik mijenja poslodavca kod kojeg je tijekom sije\u010dnja, velja\u010de, o\u017eujka i travnja imao organiziranu prehranu u organizaciji i prostorijama poslodavca na temelju vjerodostojne dokumentacije (pri \u010demu je iskori\u0161ten neoporezivi iznos od 4.000,00 kn &#8211; svaki mjesec najvi\u0161e 1.000,00 kn). Novi poslodavac kod kojeg se radnik zaposlio u svibnju mo\u017ee radniku ispla\u0107ivati nov\u010danu pau\u0161alnu naknadu za podmirivanje tro\u0161kova prehrane, ali neoporezivi iznos za svaki mjesec (svibanj, lipanj, srpanj, kolovoz, rujan, listopad, studeni, prosinac) ne smije prelaziti iznos od 500,00 kn.<\/span><\/p>\n<p style=\"text-align: justify; padding-left: 40px;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">U slu\u010daju da poslodavac primjerice nije isplatio nov\u010danu naknadu za odre\u0111eni mjesec ili za vi\u0161e mjeseci ista se mo\u017ee neoporezivo isplatiti u ukupnom iznosu kumulativno za broj mjeseci za koje se ispla\u0107uje.<\/span><\/strong><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">Prenosimo sa www.porezna.uprava.hr<span style=\"text-decoration: underline; color: #ff0000;\"><strong> <a style=\"color: #ff0000; text-decoration: underline;\" href=\"https:\/\/www.porezna-uprava.hr\/Stranice\/Vijest.aspx?NewsID=3430&amp;List=Vijesti\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">LINK<\/a>\u00a0<\/strong><\/span><\/span><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Prenosimo sa www.porezna.uprava.hr LINK\u00a0 \u200bOd 1. sije\u010dnja 2023. stupit \u0107e na snagu odredbe vezane za novopropisani na\u010din omogu\u0107avanja prehrane radnicima. Naime, kako do promjene mo\u017ee do\u0107i radi izmjene prema odluci poslodavca ili radi prelaska kod drugog poslodavca, kako bi se u tim slu\u010dajevima omogu\u0107ila isplata neoporezivog tro\u0161ka prehrane, propisan je razmjerni mjese\u010dni dio podmirivanja tro\u0161kova [&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-19833","post","type-post","status-publish","format-standard","hentry","category-obracun-placa","pmpro-has-access"],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 5.0.1.1 - aioseo.com -->\n\t<meta name=\"robots\" content=\"max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n\t<meta name=\"author\" content=\"bornadamir\"\/>\n\t<link rel=\"canonical\" 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