{"id":20233,"date":"2023-12-05T07:51:55","date_gmt":"2023-12-05T06:51:55","guid":{"rendered":"https:\/\/www.obracun-placa.com\/?p=20233"},"modified":"2023-12-05T07:58:27","modified_gmt":"2023-12-05T06:58:27","slug":"doprinosi-od-01-01-2024","status":"publish","type":"post","link":"https:\/\/www.obracun-placa.com\/index.php\/obracun-placa\/doprinosi-od-01-01-2024\/","title":{"rendered":"Doprinosi od 01.01.2024 (obra\u010dun pla\u0107a za 12\/2023 i dalje)"},"content":{"rendered":"<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">Od 01.12.2023. godine na snagu stupa dio\u00a0 odredbi \u201cZakona o izmjenama i dopunama Zakona o doprinosima\u201d NN 114\/2023 <span style=\"color: #ff0000;\"><a style=\"color: #ff0000;\" href=\"https:\/\/narodne-novine.nn.hr\/clanci\/sluzbeni\/2023_10_114_1611.html\" target=\"_blank\" rel=\"nofollow noopener noreferrer\"><strong>LINK<\/strong><\/a> <span style=\"color: #333333;\">koje se odnose na umanjuenje osnovice za obra\u010dun doprinosa na mirovinsko osiguranje.<\/span> <\/span>Donosimo Vam popis promjena koje se odnose na obra\u010dun pla\u0107a a koje \u0107e biti u primjeni ve\u0107 za pla\u0107e za 12\/2023 a koje ispla\u0107ujemo u 01\/2024.<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\"><strong><a style=\"color: #000000;\" href=\"#umanjenje_osnovice_mio1\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Umanjenje osnovice za I stup MIO ZA BRUTO PLA\u0106E OD 700 do 1300 EUR<\/span><\/a><\/strong><\/span><\/li>\n<li><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"#umanjenje_osnovice_vise_poslodavaca\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt;\"><span style=\"font-size: 12pt;\">Principi umanjenja osnovice za I stup MIO za radnika koji u mjesecu radi kod dva i vi\u0161e poslodavca ( zaposlenje \/ prekid u mjesecu \/ radnik je zaposlen u nepunom radnom vremenu)<\/span><\/span><\/strong><\/a><\/span> <span style=\"font-family: helvetica, arial, sans-serif; color: #ff0000;\">U TIJEKU JE USKLA\u0110IVANJE TEKSTA SA ODREDBAMA PRAVILNIKA<\/span><\/li>\n<li><span style=\"color: #000000; font-size: 12pt;\"><strong><span style=\"font-family: helvetica, arial, sans-serif;\"><a style=\"color: #000000;\" href=\"#doprinosi_napojnice\">Oslobo\u0111enje od obaveze doprinosa za <span style=\"text-decoration: underline;\">napojnice<\/span><\/a><\/span><\/strong><\/span><\/li>\n<li><strong><span style=\"font-family: helvetica, arial, sans-serif;\">Pravilnik o izmjenama i dopunama Pravilnika o doprinosim <span style=\"color: #ff0000;\"><a style=\"color: #ff0000;\" href=\"https:\/\/narodne-novine.nn.hr\/clanci\/sluzbeni\/2023_12_143_1957.html\" target=\"_blank\" rel=\"noopener\">LINK<\/a><\/span><\/span><\/strong><\/li>\n<li><strong><span style=\"font-family: helvetica, arial, sans-serif;\">Popunjavanje JOPPD obrasca kod umenjenja osnovice za doprinose <\/span><\/strong><span style=\"font-family: helvetica, arial, sans-serif; color: #ff0000;\">U PRIPREMI<\/span><\/li>\n<\/ul>\n<p><a id=\"umanjenje_osnovice_mio1\"><\/a><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; color: #ff6600;\">Umanjenje osnovice za I stup MIO ZA BRUTO PLA\u0106E OD 700 do 1300 EUR<\/span><\/strong><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">Vrlo kontraverzna zakonska odredba oko koje je prilikom dono\u0161enja Zakona bilo puno pri\u010de i komentara. Uglavnom, Zakonodavac je zadao da se na pla\u0107ama koje su u rasponu od 700 do 1300 EUR bruto, umanjuje osnovice za pla\u0107anje doprinosa. Za bruto pla\u0107u do 700 EUR (uklju\u010duju\u0107i i iznos 700 EUR) bruto osnovica se umanjuje za 300 EUR (osnovica za doprinose = brtuo pla\u0107a &#8211; 300 EUR), Za bruto pla\u0107u od 700,01 EUR do 1300 EUR osnovica za doprinose se umanjuje za 0,5 * (1300 &#8211; bruto pla\u0107a za mjesec). Ako je pla\u0107a ve\u0107a od 1300 EUR umanjenje osnovice za doprinose je 0! Vodite ra\u010duna da se tu radi o &#8220;mjese\u010dnoj osnovici&#8221;.. To zna\u010di da, ako je u mjesecu vi\u0161e obra\u010duna pla\u0107a bruto pla\u0107u koja se uzima kao kriterij uza umanjenje osnovice je potrebno gledati sumarno kroz vi\u0161e obra\u010duna!<\/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%2Fdoprinosi-od-01-01-2024%2F\"> PRIJAVA<\/a><\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Od 01.12.2023. godine na snagu stupa dio\u00a0 odredbi \u201cZakona o izmjenama i dopunama Zakona o doprinosima\u201d NN 114\/2023 LINK koje se odnose na umanjuenje osnovice za obra\u010dun doprinosa na mirovinsko osiguranje. Donosimo Vam popis promjena koje se odnose na obra\u010dun pla\u0107a a koje \u0107e biti u primjeni ve\u0107 za pla\u0107e za 12\/2023 a koje ispla\u0107ujemo... <\/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%2Fdoprinosi-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-20233","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\/20233","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=20233"}],"version-history":[{"count":23,"href":"https:\/\/www.obracun-placa.com\/index.php\/wp-json\/wp\/v2\/posts\/20233\/revisions"}],"predecessor-version":[{"id":20653,"href":"https:\/\/www.obracun-placa.com\/index.php\/wp-json\/wp\/v2\/posts\/20233\/revisions\/20653"}],"wp:attachment":[{"href":"https:\/\/www.obracun-placa.com\/index.php\/wp-json\/wp\/v2\/media?parent=20233"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.obracun-placa.com\/index.php\/wp-json\/wp\/v2\/categories?post=20233"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.obracun-placa.com\/index.php\/wp-json\/wp\/v2\/tags?post=20233"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}