{"id":20401,"date":"2023-11-16T07:56:16","date_gmt":"2023-11-16T06:56:16","guid":{"rendered":"https:\/\/www.obracun-placa.com\/?p=20401"},"modified":"2023-11-16T07:56:30","modified_gmt":"2023-11-16T06:56:30","slug":"godisnji-obracun-poreza-za-2023-godinu","status":"publish","type":"post","link":"https:\/\/www.obracun-placa.com\/index.php\/obracun-placa\/godisnji-obracun-poreza-za-2023-godinu\/","title":{"rendered":"Godi\u0161nji obra\u010dun poreza za 2023. godinu"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">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 2023. 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: helvetica, arial, sans-serif; font-size: 10pt; 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\">Provo\u0111enje godi\u0161njeg (kona\u010dnog) obra\u010duna poreza na dohodak (TEORIJA I PRAKSA)<\/a><\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, 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 2023.<\/a><\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt; color: #ff0000;\"><a style=\"color: #ff0000;\" href=\"#opcineistope\">Op\u0107ine sa promjenom prireza u 2023 i pripadne prosje\u010dne stope prireza<\/a><\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, 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 2023. godinu<\/a><\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, 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><span style=\"text-decoration: underline; font-family: helvetica, arial, sans-serif; font-size: 10pt;\"><strong><a id=\"stope_i_granicni_iznosi\"><\/a>Stope i grani\u010dni iznosi za godi\u0161nji obra\u010dun poreza na dohodak u 2023.<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">Stopa 20% primjenjuje se za godi\u0161nju poreznu osnovicu do 47.780,28 EUR.\u00a0<\/span><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">Stopa 30% primjenjuje se za godi\u0161nju poreznu osnovicu od 47780,29 EUR i vi\u0161e.\u00a0<\/span><\/p>\n<p>&nbsp;<\/p>\n<table style=\"height: 96px; width: 60%;\" border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\n<colgroup span=\"1\">\n<col span=\"1\" width=\"109\" \/>\n<col span=\"1\" \/>\n<col span=\"1\" \/><\/colgroup>\n<tbody>\n<tr style=\"height: 24.6817932128906px;\">\n<td style=\"height: 24px; width: 41.6858%; text-align: center;\"><span style=\"font-size: 10pt; font-family: helvetica, arial, sans-serif;\"><strong>\u00a0OD IZNOSA (EUR)<\/strong><\/span><\/td>\n<td style=\"height: 24px; width: 40.1369%; text-align: center;\"><span style=\"font-size: 10pt; font-family: helvetica, arial, sans-serif;\"><strong>DO IZNOSA (EUR)<\/strong><\/span><\/td>\n<td style=\"height: 24px; width: 21.7265%; text-align: center;\"><span style=\"font-size: 10pt; font-family: helvetica, arial, sans-serif;\"><strong>\u00a0STOPA<\/strong><\/span><\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"height: 24px; width: 41.6858%; text-align: center;\"><span style=\"font-size: 10pt; font-family: helvetica, arial, sans-serif;\"><strong>\u00a00,00\u00a0\u00a0<\/strong><\/span><\/td>\n<td style=\"height: 24px; width: 40.1369%; text-align: center;\"><span style=\"font-size: 10pt; font-family: helvetica, arial, sans-serif;\"><strong>\u00a047.780,28<\/strong><\/span><\/td>\n<td style=\"height: 24px; width: 21.7265%; text-align: center;\"><span style=\"font-size: 10pt; font-family: helvetica, arial, sans-serif;\"><strong>\u00a020,00%\u00a0<\/strong><\/span><\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"height: 24px; width: 41.6858%; text-align: center;\"><span style=\"font-size: 10pt; font-family: helvetica, arial, sans-serif;\"><strong>\u00a047.780,29\u00a0<\/strong><\/span><\/td>\n<td style=\"height: 24px; width: 40.1369%; text-align: center;\"><span style=\"font-size: 10pt; font-family: helvetica, arial, sans-serif;\"><strong>&#8230;\u00a0<\/strong><\/span><\/td>\n<td style=\"height: 24px; width: 21.7265%; text-align: center;\"><span style=\"font-size: 10pt; font-family: helvetica, arial, sans-serif;\"><strong>\u00a030,00%\u00a0<\/strong><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"text-decoration: underline; font-family: helvetica, arial, sans-serif; font-size: 10pt;\"><strong><a id=\"opcineistope\"><\/a>Op\u0107ine sa promjenom prireza u 2023. godini i pripadne prosje\u010dne stope prireza<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">Pregled op\u0107ina koje su tijekom 2023. godine\u00a0 mijenjale stopu prireza te je na godi\u0161njem obra\u010dunu poreza potrebno primjeniti prosje\u010dnu stopu prireza.<\/span><\/p>\n<p>&nbsp;<\/p>\n<table style=\"height: 204px; width: 52.7308%;\" border=\"1\">\n<tbody style=\"padding-left: 30px;\">\n<tr style=\"padding-left: 30px; height: 72px;\">\n<td style=\"width: 6.71017%; height: 72px; text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 10pt;\"><strong>\u00a0\u0160ifra<\/strong><\/span><\/td>\n<td style=\"width: 19.0401%; height: 72px; text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 10pt;\"><strong>Naziv\u00a0grada \/ op\u0107ine<\/strong><\/span><\/td>\n<td style=\"width: 11.9461%; height: 72px; text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 10pt;\">Stara stopa<\/span><\/td>\n<td style=\"width: 13.7173%; height: 72px; text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 10pt;\">Stara stopa<\/span><\/td>\n<td style=\"width: 11.0904%; height: 72px; text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 10pt;\">Nova stopa<\/span><\/td>\n<td style=\"width: 11.6796%; height: 72px; text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 10pt;\">Nova stopa<\/span><\/td>\n<td style=\"width: 99.7455%; height: 72px; text-align: center;\"><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: 6.71017%; height: 22px; text-align: center;\"><\/td>\n<td style=\"width: 19.0401%; height: 22px; text-align: center;\"><\/td>\n<td style=\"width: 11.9461%; height: 22px; text-align: center;\"><\/td>\n<td style=\"width: 13.7173%; height: 22px; text-align: center;\"><\/td>\n<td style=\"width: 11.0904%; height: 22px; text-align: center;\"><\/td>\n<td style=\"width: 11.6796%; height: 22px; text-align: center;\"><\/td>\n<td style=\"width: 99.7455%; height: 22px; text-align: center;\"><\/td>\n<\/tr>\n<tr style=\"padding-left: 30px; height: 24px;\">\n<td style=\"width: 6.71017%; height: 24px; text-align: center;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a00841 <\/span><\/td>\n<td style=\"width: 19.0401%; height: 24px; text-align: center;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0DONJI LAPAC <\/span><\/td>\n<td style=\"width: 11.9461%; height: 24px; text-align: center;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">1 mjesec<\/span><\/td>\n<td style=\"width: 13.7173%; height: 24px; text-align: center;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">0%<\/span><\/td>\n<td style=\"width: 11.0904%; height: 24px; text-align: center;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">11 mjeseci<\/span><\/td>\n<td style=\"width: 11.6796%; height: 24px; text-align: center;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">5%<\/span><\/td>\n<td style=\"width: 99.7455%; height: 24px; text-align: center;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>4,58%<\/strong><\/span><\/td>\n<\/tr>\n<tr style=\"padding-left: 30px; height: 24px;\">\n<td style=\"width: 6.71017%; height: 24px; text-align: center;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a00337<br \/>\n<\/span><\/td>\n<td style=\"width: 19.0401%; height: 24px; text-align: center;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> BRCKOVLJANI <\/span><\/td>\n<td style=\"width: 11.9461%; height: 24px; text-align: center;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">6 mjeseci<\/span><\/td>\n<td style=\"width: 13.7173%; height: 24px; text-align: center;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">3%<\/span><\/td>\n<td style=\"width: 11.0904%; height: 24px; text-align: center;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">6 mjeseci<\/span><\/td>\n<td style=\"width: 11.6796%; height: 24px; text-align: center;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">0%<\/span><\/td>\n<td style=\"width: 99.7455%; height: 24px; text-align: center;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>1,5%<\/strong><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"text-decoration: underline; font-family: helvetica, arial, sans-serif; font-size: 10pt;\"><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;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">    <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; 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       \n    <\/script>\n<form class=\"jzzf_form jzzf_form_39\">\n<div id=\"jzzf_form_error_39\" 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_39_element\">\n        <center><strong><font size=\"3\"><font color=\"orange\">GODI\u0160NJI OBRA\u010cUN POREZA ZA 2023. 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_39_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_39_element_1\">\n        ISPLA\u0106ENA BRUTO PLA\u0106A  <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_39_bruto\"><\/label><input type=\"text\" id=\"jzzf_39_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_39_element_2\">\n        OBRA\u010cUNATI DOPRINOSI IZ PLA\u0106E  <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_39_doprinosi\"><\/label><input type=\"text\" id=\"jzzf_39_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_39_element_3\">\n        GODI\u0160NJI ODOBNI ODBITAK (olak\u0161ica)   <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_39_odbitak\"><\/label><input type=\"text\" id=\"jzzf_39_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_39_element_4\">\n        UPLA\u0106ENI POREZ NA DOHODAK I PRIREZ  <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_39_uplporiprir\"><\/label><input type=\"text\" id=\"jzzf_39_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_39_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_39_stpri\"><\/label><input type=\"text\" id=\"jzzf_39_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_39_nerazvijena_opina\">\n        NERAZVIJENA OP\u0106INA  <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_39_nerazvijena\"><label class=\"jzzf_checkbox_label\" for=\"jzzf_39_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_39_osnovica\">Osnovica<\/label><input type=\"text\" readonly=\"readonly\" id=\"jzzf_39_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_39_por20\">Ima li porez 20<\/label><input type=\"text\" readonly=\"readonly\" id=\"jzzf_39_por20\" 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_39_por30\">Ima li porez 30<\/label><input type=\"text\" readonly=\"readonly\" id=\"jzzf_39_por30\" 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_39_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_39_iznos20\">Obaveza poreza 20%<\/label><input type=\"text\" readonly=\"readonly\" id=\"jzzf_39_iznos20\" 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_39_iznos30\">Obaveza poreza 30%<\/label><input type=\"text\" readonly=\"readonly\" id=\"jzzf_39_iznos30\" 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_39_izracunatiprir\">Obaveza prireza<\/label><input type=\"text\" readonly=\"readonly\" id=\"jzzf_39_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_39_konacnoukupno\">OBAVEZA POR. i PR.<\/label><input type=\"text\" readonly=\"readonly\" id=\"jzzf_39_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_39_placeno\">Pla\u0107eno<\/label><input type=\"text\" readonly=\"readonly\" id=\"jzzf_39_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_39_razlika\">Razlika<\/label><input type=\"text\" readonly=\"readonly\" id=\"jzzf_39_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_39_manjak\">RADNIKU OBUSTAVI<\/label><input type=\"text\" readonly=\"readonly\" id=\"jzzf_39_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_39_element_7\">RADNIKU VRATI<\/label><input type=\"text\" readonly=\"readonly\" id=\"jzzf_39_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_39_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<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"text-decoration: underline; font-family: helvetica, arial, sans-serif; font-size: 10pt;\"><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: helvetica, arial, sans-serif; font-size: 10pt;\">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: helvetica, arial, sans-serif; font-size: 10pt;\"><span style=\"color: #ffa900;\"><span style=\"color: #333333;\">JOPPD PRIMJER GODI\u0160NJEG OBRA\u010cUNA\u00a0<\/span><span style=\"text-decoration: underline;\"><strong><span style=\"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: helvetica, arial, sans-serif; font-size: 10pt;\">\u00a0<\/span><\/div>\n<p style=\"padding-left: 30px; text-align: center;\"><span style=\"font-family: helvetica, arial, sans-serif; color: #333333; font-size: 10pt;\">JOPPD PRIMJER GODI\u0160NJEG OBRA\u010cUNA ZBOG RAZLI\u010cITOG POREZNOG OPTERE\u0106ENJA TIJEKOM GODINE <span style=\"text-decoration: underline; color: #ff0000;\"><strong><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><\/strong><\/span><\/span><\/p>\n<p style=\"padding-left: 30px;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">Napomene o popunjavanju: <\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">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: helvetica, arial, sans-serif; font-size: 10pt;\">Koristi se oznaka stjecatelja:\u00a0<strong><span style=\"color: #ff0000;\">0001<\/span>\u00a0<\/strong>i\u00a0oznaka primitka:\u00a0<span style=\"color: #ff0000;\"><strong>0406<\/strong><\/span><\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">U <strong>B<\/strong>\u00a0<strong>10.<\/strong>\u00a0se upisuje <strong><span style=\"color: #ff0000;\">0<\/span><\/strong> 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: helvetica, arial, sans-serif; font-size: 10pt;\">U <strong>B 11.<\/strong> &#8211; <strong>B 13.3\u00a0<\/strong>se upisuje <strong><span style=\"color: #ff0000;\">0<\/span><\/strong><\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">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: helvetica, arial, sans-serif; font-size: 10pt;\">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: helvetica, arial, sans-serif; font-size: 10pt;\">U slu\u010daju neravnomjerne raspodjele poreznog optere\u0107enja ova dva podatka \u0107e biti nula<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; color: #ffa500; font-size: 10pt;\"><span style=\"color: #333333;\">PRIMJER 1<\/span>\u00a0<strong><span style=\"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: helvetica, arial, sans-serif; font-size: 10pt;\"><span style=\"color: #333333;\">PRIMJER 2<\/span>\u00a0<strong><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><\/strong><\/span><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">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: helvetica, arial, sans-serif; font-size: 10pt;\">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: helvetica, arial, sans-serif; font-size: 10pt;\">U <strong>B 16.1.<\/strong> se upisuje na\u010din isplate<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">U\u00a0<strong>B 16.2.<\/strong> se upisuje iznos za isplatu (ako radnik ima povrat)<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">U <strong>B17.<\/strong> se upisuje <strong><span style=\"color: #ff0000;\">0<\/span><\/strong><\/span><\/li>\n<\/ul>\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 2023. godine). Ovim putem podsje\u0107amo Vas na ovu zakonsku obavezu isplatitelja (poslodavca) i donosimo parametre za obra\u010dun (godi\u0161nje granice stopa poreza i [&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-20401","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\/20401","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=20401"}],"version-history":[{"count":19,"href":"https:\/\/www.obracun-placa.com\/index.php\/wp-json\/wp\/v2\/posts\/20401\/revisions"}],"predecessor-version":[{"id":20460,"href":"https:\/\/www.obracun-placa.com\/index.php\/wp-json\/wp\/v2\/posts\/20401\/revisions\/20460"}],"wp:attachment":[{"href":"https:\/\/www.obracun-placa.com\/index.php\/wp-json\/wp\/v2\/media?parent=20401"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.obracun-placa.com\/index.php\/wp-json\/wp\/v2\/categories?post=20401"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.obracun-placa.com\/index.php\/wp-json\/wp\/v2\/tags?post=20401"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}