{"id":20231,"date":"2023-12-05T07:51:27","date_gmt":"2023-12-05T06:51:27","guid":{"rendered":"https:\/\/www.obracun-placa.com\/?p=20231"},"modified":"2023-12-19T11:08:33","modified_gmt":"2023-12-19T10:08:33","slug":"porez-na-dohodak-od-01-01-2024","status":"publish","type":"post","link":"https:\/\/www.obracun-placa.com\/index.php\/obracun-placa\/porez-na-dohodak-od-01-01-2024\/","title":{"rendered":"Porez na dohodak od 01.01.2024"},"content":{"rendered":"<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">Od 01.01.2024. godine na snagu stupa &#8220;Zakon o izmjenama i dopunama Zakona o porezu na dohodak&#8221; NN 114\/2023 <a href=\"https:\/\/narodne-novine.nn.hr\/clanci\/sluzbeni\/2023_10_114_1609.html\" target=\"_blank\" rel=\"nofollow noopener noreferrer\"><strong><span style=\"color: #ff0000;\">LINK<\/span><\/strong><\/a><span style=\"color: #ff0000;\">. <span style=\"color: #333333;\">Donosimo Vam sistematizirani popis promjena koje se odnose na obra\u010dun pla\u0107a a koji \u0107e biti u primjeni za isplate od 01.01.2024. godine.<\/span><\/span><\/span><\/p>\n<ul>\n<li><span style=\"font-size: 10pt; font-family: helvetica, arial, sans-serif;\"><a href=\"#promjena_olaksica\"><span style=\"color: #000000;\"><strong><span style=\"font-size: 12pt;\">Promjena osnovice za izra\u010dun osnovnog osobnog odbitka i <\/span><\/strong><\/span><\/a><span style=\"font-size: 12pt;\"><strong><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"#promjena_olaksica\">promjena koeficijenata za izra\u010dun uve\u0107anja osobnog odbitka po osnovi djece\/uzdr\u017eavanih \u010dlanova obitelji\/invalidnost<\/a>i<\/span><\/strong><\/span><\/span><\/li>\n<li><span style=\"font-size: 12pt;\"><a href=\"#promjena_neoporezivih\"><span style=\"font-family: helvetica, arial, sans-serif;\"><strong><span style=\"color: #000000;\">Promjena mjese\u010dnih\/godi\u0161njih iznosa neoporezivih primitaka koji se mogu isplatiti<\/span><\/strong><\/span><\/a><\/span><\/li>\n<li><span style=\"font-size: 12pt;\"><a href=\"#ukidanje_prireza\"><span style=\"font-family: helvetica, arial, sans-serif;\"><strong><span style=\"color: #000000;\">Ukidanje prireza porezu na dohodak<\/span><\/strong><\/span><\/a><\/span><\/li>\n<li><span style=\"font-size: 12pt;\"><a href=\"#niza_visa_stopa_poreza\"><span style=\"font-family: helvetica, arial, sans-serif;\"><strong><span style=\"color: #ff0000;\"><span style=\"color: #000000;\">Uvo\u0111enje pojma NI\u017dE i VI\u0160E stope poreza na dohodak<\/span><\/span><\/strong><\/span><\/a><\/span><\/li>\n<li><span style=\"font-size: 12pt;\"><a href=\"#varijabilni_porez_na_dohodak\"><span style=\"font-family: helvetica, arial, sans-serif;\"><strong><span style=\"color: #000000;\">Varijabilne stope poreza na dohodak<\/span><\/strong><\/span><\/a><\/span><\/li>\n<li><span style=\"color: #000000; font-size: 12pt;\"><strong><a style=\"color: #000000;\" href=\"#stope_poreza_na_dohodak\"><span style=\"font-family: helvetica, arial, sans-serif;\">\u0160ifrarnik aktualnih stopa poreza na dohodak <\/span><\/a><\/strong><\/span><\/li>\n<li><span style=\"font-size: 12pt;\"><strong><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"#granica_nizi_porez\"><span style=\"font-family: helvetica, arial, sans-serif;\">Novi grani\u010dni iznos za primjenu ni\u017ee stope poreza na dohodak i za primjenu vi\u0161e stope poreza na dohodak<\/span><\/a><\/span><\/strong><\/span><\/li>\n<li><strong><a href=\"#isplata_napojnica\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><span style=\"color: #000000;\">Re<\/span><span style=\"color: #000000;\">guliranje<\/span><span style=\"color: #000000;\"> isplata<\/span><em><span style=\"color: #000000;\"> napojnica evidentiranih u sustavu fiskalizacije<\/span><\/em><\/span><\/a><\/strong><\/li>\n<\/ul>\n<p><span style=\"font-size: 10pt; font-family: helvetica, arial, sans-serif;\"><a id=\"promjena_olaksica\"><\/a><span style=\"font-size: 12pt;\"><strong><span style=\"color: #ff6600;\">Promjena osnovice za izra\u010dun osnovnog osobnog odbitka i promjena koeficijenata za izra\u010dun uve\u0107anja osobnog odbitka po osnovi djece\/uzdr\u017eavanih \u010dlanova obitelji\/invalidnosti<\/span><\/strong><\/span><\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-size: 10pt; font-family: helvetica, arial, sans-serif;\">U 2023. godini za izra\u010dun iznosa odbitka koristimo dvije osnovice. Za osnovni osobni odbitak osnovica je 530,90 EUR. Osobni odbitak je 1 * 530,90 = 530,90 EUR. Za uve\u0107anja odbitka po osnovi djece\/uzdr\u017eavanih \u010dlanova obitelji\/invalidnosti koristi se osnovica 331,81 EUR koja se mno\u017ei s propisanim koeficijentima. <span style=\"color: #ff0000;\">Za isplate od 01.01.2024. propisuje se jedinstvena osnovica u iznosu od 560,00 EUR<\/span> za izra\u010dun osnovnog osobnog odbitka i za izra\u010dun uve\u0107anja odbitka po osnovi djece \/uzdr\u017eavanih \u010dlanova obitelji\/invalidnosti. Obratite pa\u017enju da se mijenjaju i koeficijenti za izra\u010dun uve\u0107anja olak\u0161ice po osnovi djece\/uzdr\u017eavanih \u010dlanova\/invalidnosti!<\/span><\/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%2Fporez-na-dohodak-od-01-01-2024%2F\"> PRIJAVA<\/a><\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Od 01.01.2024. godine na snagu stupa &#8220;Zakon o izmjenama i dopunama Zakona o porezu na dohodak&#8221; NN 114\/2023 LINK. Donosimo Vam sistematizirani popis promjena koje se odnose na obra\u010dun pla\u0107a a koji \u0107e biti u primjeni za isplate od 01.01.2024. godine. Promjena osnovice za izra\u010dun osnovnog osobnog odbitka i promjena koeficijenata za izra\u010dun uve\u0107anja osobnog... <\/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%2Fporez-na-dohodak-od-01-01-2024%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-20231","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\/20231","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=20231"}],"version-history":[{"count":46,"href":"https:\/\/www.obracun-placa.com\/index.php\/wp-json\/wp\/v2\/posts\/20231\/revisions"}],"predecessor-version":[{"id":20730,"href":"https:\/\/www.obracun-placa.com\/index.php\/wp-json\/wp\/v2\/posts\/20231\/revisions\/20730"}],"wp:attachment":[{"href":"https:\/\/www.obracun-placa.com\/index.php\/wp-json\/wp\/v2\/media?parent=20231"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.obracun-placa.com\/index.php\/wp-json\/wp\/v2\/categories?post=20231"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.obracun-placa.com\/index.php\/wp-json\/wp\/v2\/tags?post=20231"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}