{"id":2722,"date":"2011-10-19T12:48:10","date_gmt":"2011-10-19T10:48:10","guid":{"rendered":"http:\/\/www.obracun-placa.com\/?p=2722"},"modified":"2011-10-19T14:56:12","modified_gmt":"2011-10-19T12:56:12","slug":"godisnji-obracun-poreza-na-dohodak-u-2011","status":"publish","type":"post","link":"https:\/\/www.obracun-placa.com\/index.php\/obracun-placa\/godisnji-obracun-poreza-na-dohodak-u-2011\/","title":{"rendered":"Godi\u0161nji obra\u010dun poreza na dohodak u 2011."},"content":{"rendered":"<p>Uobi\u010dajeno je da se godi\u0161nji obra\u010dun poreza na dohodak provede na zadnjoj isplati pla\u0107e u godini (isplata pla\u0107e za 11. mjesec u 12. mjesecu 2011). Poslodavac koji obra\u010dunava i ispla\u0107uje pla\u0107u mo\u017ee godi\u0161nji obra\u010dun poreza provesti u vi\u0161e navrata. Prilikom godi\u0161njega obra\u010dun poreza se mogu javiti krajnji slu\u010dajevi u kojima je:<\/p>\n<ul>\n<li>potrebno izvr\u0161iti povrate sredstava prema radnicima koji prelaze iznos koji se po teku\u0107em (zadnjem) obra\u010dunu ispla\u0107uje prema odre\u0111enoj op\u0107ini<\/li>\n<li>potrebno izvr\u0161iti obustavu poreza i prireza prema radniku u iznosu koji prelazi raspolo\u017eiva sredstva za isplatu pla\u0107e radnika<\/li>\n<\/ul>\n<p>Iz navedenih razloga savjetujemo da razmislite o provedbi godi\u0161njega obra\u010duna poreza na isplati pla\u0107e u 11. mjesecu 2011. godine (pla\u0107a za 10\/2011).<!--more--><\/p>\n<p>Naravno da \u0107ete prilikom zadnje isplate pla\u0107e u 2011. godini biti obavezni provesti jo\u0161 jedan godi\u0161nji obra\u010dun ali u tome drugome godi\u0161njem obra\u010dunu \u0107e se javiti puno manje razlika (ili ih uop\u0107e ne\u0107e biti) a Vi \u0107ete imati ve\u0107i manevarski prostor u rje\u0161avanju gore navedenih krajnjih slu\u010dajeva.<\/p>\n<p>Na dolje navedenome linku se nalaze upute za\u00a0provodbu godi\u0161njega obra\u010duna poreza i tablica sa grani\u010dnim iznosima i stopama za izra\u010dun:<\/p>\n<p><a href=\"https:\/\/www.obracun-placa.com\/index.php\/godisnji-obracun-poreza-na-dohodak-u-zadnjem-obracunu-place-u-godini-2010-godina\">Provo\u0111enje godi\u0161njeg obra\u010duna poreza na dohodak <\/a><\/p>\n<p>Napominjemo da se tamo iskazane stope i iznosi za godi\u0161nji obra\u010dun poreza za 2011. godinu odose na cijelu godinu (12 mjeseci isplate) te da je vrijednosti iz tablice u slu\u010daju provedbe godi\u0161njega obra\u010duna u 11. mjesecu potrebno umanjiti za 1 mjesec.<\/p>\n<p><strong><span style=\"text-decoration: underline;\">Stope i iznosi za godi\u0161nji obra\u010dun poreza na dohodak u 11\/2011 (11 mjeseci isplate):<\/span><\/strong><\/p>\n<table border=\"0\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr style=\"background-color: #000000;\">\n<td style=\"border: 1px solid #000000;\" align=\"center\"><span style=\"color: #ffffff; background-color: #000000;\"><strong>OD IZNOSA (KN)<\/strong><\/span><\/td>\n<td style=\"border: 1px solid #000000;\" align=\"center\"><span style=\"color: #ffffff; background-color: #000000;\"><strong>DO IZNOSA (KN)<\/strong><\/span><\/td>\n<td style=\"border: 1px solid #000000;\" align=\"center\"><span style=\"color: #ffffff; background-color: #000000;\"><strong>STOPA (%)<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #000000;\" align=\"center\"><strong>0,00<\/strong><\/td>\n<td style=\"border: 1px solid #000000;\" align=\"center\"><strong>39.600,00<\/strong><\/td>\n<td style=\"border: 1px solid #000000;\" align=\"center\"><strong>12,00<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #000000;\" align=\"center\"><strong>39.600,01<\/strong><\/td>\n<td style=\"border: 1px solid #000000;\" align=\"center\"><strong>118.800,00<\/strong><\/td>\n<td style=\"border: 1px solid #000000;\" align=\"center\"><strong>25,00<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #000000;\" align=\"center\"><strong>118.800,01<\/strong><\/td>\n<td style=\"border: 1px solid #000000;\" align=\"center\"><strong>&#8230;<\/strong><\/td>\n<td style=\"border: 1px solid #000000;\" align=\"center\"><strong>40,00<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"text-decoration: underline;\"><strong>Stope i iznosi za godi\u0161nji obra\u010dun poreza na dohodak\u00a0u 12\/2011 (12 mjeseci isplate): <\/strong><\/span><\/p>\n<table border=\"0\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr style=\"background-color: #000000;\">\n<td style=\"border: 1px solid #000000;\" align=\"center\"><span style=\"color: #ffffff;\"><strong>OD IZNOSA (KN)<\/strong><\/span><\/td>\n<td style=\"border: 1px solid #000000;\" align=\"center\"><span style=\"color: #ffffff;\"><strong>DO IZNOSA (KN)<\/strong><\/span><\/td>\n<td style=\"border: 1px solid #000000;\" align=\"center\"><span style=\"color: #ffffff;\"><strong>STOPA (%)<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #000000;\" align=\"center\"><strong>0,00<\/strong><\/td>\n<td style=\"border: 1px solid #000000;\" align=\"center\"><strong>43.200,00<\/strong><\/td>\n<td style=\"border: 1px solid #000000;\" align=\"center\"><strong>12,00<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #000000;\" align=\"center\"><strong>43.200,01<\/strong><\/td>\n<td style=\"border: 1px solid #000000;\" align=\"center\"><strong>129.600,00<\/strong><\/td>\n<td style=\"border: 1px solid #000000;\" align=\"center\"><strong>25,00<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #000000;\" align=\"center\"><strong>129.600,01<\/strong><\/td>\n<td style=\"border: 1px solid #000000;\" align=\"center\"><strong>&#8230;<\/strong><\/td>\n<td style=\"border: 1px solid #000000;\" align=\"center\"><strong>40,00<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Uobi\u010dajeno je da se godi\u0161nji obra\u010dun poreza na dohodak provede na zadnjoj isplati pla\u0107e u godini (isplata pla\u0107e za 11. mjesec u 12. mjesecu 2011). Poslodavac koji obra\u010dunava i ispla\u0107uje pla\u0107u mo\u017ee godi\u0161nji obra\u010dun poreza provesti u vi\u0161e navrata. Prilikom godi\u0161njega obra\u010dun poreza se mogu javiti krajnji slu\u010dajevi u kojima je: potrebno izvr\u0161iti povrate sredstava [&hellip;]<\/p>\n","protected":false},"author":1501,"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-2722","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\/2722","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\/1501"}],"replies":[{"embeddable":true,"href":"https:\/\/www.obracun-placa.com\/index.php\/wp-json\/wp\/v2\/comments?post=2722"}],"version-history":[{"count":0,"href":"https:\/\/www.obracun-placa.com\/index.php\/wp-json\/wp\/v2\/posts\/2722\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.obracun-placa.com\/index.php\/wp-json\/wp\/v2\/media?parent=2722"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.obracun-placa.com\/index.php\/wp-json\/wp\/v2\/categories?post=2722"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.obracun-placa.com\/index.php\/wp-json\/wp\/v2\/tags?post=2722"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}