{"id":7040,"date":"2013-10-12T00:25:45","date_gmt":"2013-10-11T22:25:45","guid":{"rendered":"http:\/\/www.obracun-placa.com\/?p=7040"},"modified":"2017-01-16T21:19:09","modified_gmt":"2017-01-16T20:19:09","slug":"joppd-sifrarnici-koji-se-koriste-za-sifriranje-unosa-u-obrazac-joppd","status":"publish","type":"post","link":"https:\/\/www.obracun-placa.com\/index.php\/joppd\/joppd-sifrarnici-koji-se-koriste-za-sifriranje-unosa-u-obrazac-joppd\/","title":{"rendered":"JOPPD \u0161frarnici koji se koriste za \u0161ifriranje unosa u obrazac JOPPD"},"content":{"rendered":"<p><span style=\"font-family: arial, helvetica, sans-serif;\">Za popunjavanje podataka u obrascu JOPPD je <strong>Pravilnikom o izmjenama i dopunama zakona o porezu na dohodak <span style=\"font-size: 8pt; color: #ff0000;\"><a style=\"color: #ff0000;\" href=\"http:\/\/narodne-novine.nn.hr\/clanci\/sluzbeni\/2017_01_1_3.html\" target=\"_blank\" rel=\"nofollow\">LINK<\/a><\/span><\/strong> definiran odre\u0111eni broj \u0161ifrarnika prema kojima je potrebno \u0161ifrirati dio podataka u sadr\u017eaju obrasca JOPPD.<\/span><\/p>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif; color: #ffa900;\"><a style=\"color: #ffa900;\" href=\"#oznaka\">Oznaka izvje\u0161\u0107a<\/a>\u00a0(upis u <a style=\"color: #ffa900;\" href=\"https:\/\/www.obracun-placa.com\/index.php\/joppd\/joppd-propisani-sadrzaj-stranice-a-obrasca-joppd\/#I\" target=\"_blank\">A I.<\/a>)<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; color: #ffa900;\"><a style=\"color: #ffa900;\" href=\"#vrsta\">Vrsta izvje\u0161\u0107a<\/a>\u00a0(upis u <a style=\"color: #ffa900;\" href=\"https:\/\/www.obracun-placa.com\/index.php\/joppd\/joppd-propisani-sadrzaj-stranice-a-obrasca-joppd\/#II\" target=\"_blank\">A II.<\/a>)<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; color: #ffa900;\"><a style=\"color: #ffa900;\" href=\"#podnositelj\">Podnositelj izvje\u0161\u0107a<\/a>\u00a0(upis u <a style=\"color: #ffa900;\" href=\"https:\/\/www.obracun-placa.com\/index.php\/joppd\/joppd-propisani-sadrzaj-stranice-a-obrasca-joppd\/#III1\" target=\"_blank\">A III.<\/a>)<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; color: #ffa900;\"><a style=\"color: #ffa900;\" href=\"#stjecatelj\">Stjecatelj primitka\/osiguranik<\/a>\u00a0(upis u<a style=\"color: #ffa900;\" href=\"https:\/\/www.obracun-placa.com\/index.php\/joppd\/joppd-propisani-sadrzaj-stranice-b-obrasca-joppd\/#T61\" target=\"_blank\"> B 6.1.<\/a>)<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; color: #ffa900;\"><a style=\"color: #ffa900;\" href=\"#primici\">Primici\/obaveze doprinosa<\/a>\u00a0(upis u <a style=\"color: #ffa900;\" href=\"https:\/\/www.obracun-placa.com\/index.php\/joppd\/joppd-propisani-sadrzaj-stranice-b-obrasca-joppd\/#T62\" target=\"_blank\">B 6.2.<\/a>)<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; color: #ffa900;\"><a style=\"color: #ffa900;\" href=\"#neoporeziviprimici\">Neoporezivi primici\/primici koji se smatraju dohotkom<\/a>\u00a0(upis u <a style=\"color: #ffa900;\" href=\"https:\/\/www.obracun-placa.com\/index.php\/joppd\/joppd-propisani-sadrzaj-stranice-b-obrasca-joppd\/#T151\" target=\"_blank\">B 15.1.<\/a>)<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; color: #ffa900;\"><a style=\"color: #ffa900;\" href=\"#nacinisplate\">Na\u010din isplate\/izvr\u0161enja obveze<\/a>\u00a0(upis u <a style=\"color: #ffa900;\" href=\"https:\/\/www.obracun-placa.com\/index.php\/joppd\/joppd-propisani-sadrzaj-stranice-b-obrasca-joppd\/#T161\" target=\"_blank\">B 16.1.<\/a>)<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; color: #ffa900;\"><a style=\"color: #ffa900;\" href=\"#beneficirani\">\u0160ifre obaveza dod. doprinosa za MIO za sta\u017e s pove\u0107anim trajanjem<\/a>\u00a0(upis u <a style=\"color: #ffa900;\" href=\"https:\/\/www.obracun-placa.com\/index.php\/joppd\/joppd-propisani-sadrzaj-stranice-b-obrasca-joppd\/#T71\" target=\"_blank\">B 7.1.<\/a>)<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; color: #ffa900;\"><a style=\"color: #ffa900;\" href=\"#posdobzap\">Obveza posebnog doprinosa za poticanje zapo\u0161ljavanja osoba s inv.<\/a>\u00a0(upis u <a style=\"color: #ffa900;\" href=\"https:\/\/www.obracun-placa.com\/index.php\/joppd\/joppd-propisani-sadrzaj-stranice-b-obrasca-joppd\/#T72\" target=\"_blank\">B 7.2.<\/a>)<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; color: #ffa900;\"><a style=\"color: #ffa900;\" href=\"#prvizadnji\">Oznaka prvog\/zadnjeg mjeseca u obveznom osiguranju po istoj osnovi<\/a>\u00a0(upis u<a style=\"color: #ffa900;\" href=\"https:\/\/www.obracun-placa.com\/index.php\/joppd\/joppd-propisani-sadrzaj-stranice-b-obrasca-joppd\/#T8\" target=\"_blank\"> B 8.<\/a>)<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; color: #ffa900;\"><a style=\"color: #ffa900;\" href=\"#punonepuno\" target=\"_blank\">Oznaka punog, nepunog radnog vremena <\/a>\u00a0(upis u<a style=\"color: #ffa900;\" href=\"https:\/\/www.obracun-placa.com\/index.php\/joppd\/joppd-propisani-sadrzaj-stranice-b-obrasca-joppd\/#T9\" target=\"_blank\"> B 9.<\/a>)<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; color: #ffa900;\"><a style=\"color: #ffa900;\" href=\"https:\/\/www.obracun-placa.com\/index.php\/opcine-stope-prireza-iban-uplatni-racuni-naselja-porezne-uprave\/\">\u0160ifre op\u0107ina za JOPPD<\/a><\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><br \/>\n<\/span><span style=\"text-decoration: underline; font-family: arial, helvetica, sans-serif;\"><strong>Oznaka izvje\u0161\u0107a (I. Oznaka izvje\u0161\u0107a na stranici A)<\/strong><\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">Upisuje se oznaka izvje\u0161\u0107a u obliku <strong>GG001<\/strong> do <strong>GG365(366). GG <\/strong>je oznaka<strong>\u00a0<\/strong>zadnje dvije znamenke godine (za 2014 -&gt; 14). Tri znamenke su redni broj dana u godini na koji je izvr\u0161ena isplata primitka ili na koji su obra\u010dunani i upla\u0107eni doprinosi sukladno \u010dlanku Pravilnika\u00a0odnosno na koji je podnesen Obrazac JOPPD sukladno \u010dlanku 76. stavcima 5., 6. Ako se Obrazac JOPPD podnosi nakon posljednjeg dana u mjesecu isplate, upisuje se oznaka za posljednji dan u mjesecu isplate). <em><strong>Svaki dan u godini ima svoju oznaku te se oznaka izvje\u0161\u0107a ne mo\u017ee ponavljati!<\/strong><\/em><\/span><\/p>\n<p><span style=\"text-decoration: underline; font-family: arial, helvetica, sans-serif;\"><strong><a name=\"vrsta\"><\/a>Vrsta izvje\u0161\u0107a (II. Vrsta izvje\u0161\u0107a na stranici A)<\/strong><\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">Za ovaj podatak se koristi jedna od slijede\u0107e tri oznake:<\/span><\/p>\n<table style=\"border: 2px solid #000000;\" border=\"2\" frame=\"void\" cellspacing=\"10\">\n<tbody>\n<tr valign=\"middle\">\n<td><span style=\"color: #ff0000; font-family: arial, helvetica, sans-serif;\"><strong><span style=\"font-size: medium;\">1<\/span><\/strong><\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\">za prvo (izvorno) izvje\u0161\u0107e<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"color: #ff0000; font-family: arial, helvetica, sans-serif;\"><strong><span style=\"font-size: medium;\">2<\/span><\/strong><\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\">za ispravak ve\u0107 podnesenog izvje\u0161\u0107a koje je zaprimljeno u PU<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-size: medium; color: #ff0000; font-family: arial, helvetica, sans-serif;\"><strong>3<\/strong><\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\">za dopunu podatka iskazanim na izvornom izvje\u0161\u0107u<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">Oznaka <span style=\"font-size: medium; color: #ff0000;\"><strong>1<\/strong><\/span> pod vrstom izvje\u0161\u0107a mo\u017ee se upisati samo jednom za istu oznaku izvje\u0161\u0107a, istog podnositelja izvje\u0161\u0107a i istog obveznika pla\u0107anja (stranica A II.). Vi\u0161e o ispravkama i dopunama ve\u0107 predanij JOPPD obrazaca mo\u017eete pro\u010ditati ovdje:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif; color: #ffa900;\"><a style=\"color: #ffa900;\" href=\"https:\/\/www.obracun-placa.com\/index.php\/joppd\/joppd-ispravak-podataka-na-stanici-b-joppd-obrasca-vrsta-izvjesca-2\/\">JOPPD izmjena podataka<\/a><\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; color: #ffa900;\"><a style=\"color: #ffa900;\" href=\"https:\/\/www.obracun-placa.com\/index.php\/joppd\/joppd-dopuna-podataka-vrsta-izvjesca-3\/\">JOPPD dopuna podataka<\/a><\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; color: #ffa900;\"><a style=\"color: #ffa900;\" href=\"https:\/\/www.obracun-placa.com\/index.php\/joppd\/joppd-vazne-napomene-o-ispravcima-i-dopunama-obrasca-joppd-vrsta-izvjesca-2-i-3\/\">Napomene uz izmjenu i dopunu podataka<\/a><\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><strong><span style=\"text-decoration: underline;\"><a name=\"podnositelj\"><\/a>Podnositelj izvje\u0161\u0107a<\/span> <span style=\"text-decoration: underline;\">(III.5 Oznaka podnositelja na stranici A)<\/span><\/strong><\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">U ovome \u0161ifrarniku su \u0161ifrirane oznake podnositelja izvje\u0161taja: pravna osoba, fizi\u010dka osoba, HHZO, HZMO, &#8230;<\/span><\/p>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"color: #ffa900;\"><a style=\"color: #ffa900;\" href=\"https:\/\/www.obracun-placa.com\/wp-content\/uploads\/JOPPD_sifrarnici_2017_01_01.xlsx\" target=\"_blank\">Podnositelj izvje\u0161\u0107a<\/a><\/span>\u00a0(XLS)<\/span><\/li>\n<\/ul>\n<p><span style=\"text-decoration: underline; font-family: arial, helvetica, sans-serif;\"><strong><a name=\"stjecatelj\"><\/a>Stjecatelj primitka\/osiguranik (6.1. Oznaka\u00a0stjecatelja\/osiguranika na stranici B)<\/strong><\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">Ovaj \u0161ifrarnik sadr\u017ei 4-znamenkaste \u0161ifre kojima su \u0161ifrirani razli\u010dite vrste i statusi stjecatelj primanja\/osiguranika. \u0160ifre identificiraju razli\u010dite radno pravne odnose te je iste potrebno primjenjivati sukladno statusu stecatelja primanja\/osiguranika.<\/span><\/p>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"color: #ffa900;\"><a style=\"color: #ffa900;\" href=\"https:\/\/www.obracun-placa.com\/wp-content\/uploads\/JOPPD_sifrarnici_2017_01_01.xlsx\" target=\"_blank\">Stjecatelj primitka\/osiguranik<\/a><\/span>\u00a0(XLS)<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"text-decoration: underline;\"><strong><a name=\"primici\"><\/a>Primici\/obaveze doprinosa (6.2. Oznaka\u00a0primitka\/obveze\u00a0dopr<\/strong><\/span><span style=\"text-decoration: underline;\"><strong>inosa na stranici B)<\/strong><\/span><\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">\u0160ifrarnik sadr\u017ei 4-znamenkaste \u0161ifre kojima su \u0161ifrirani razli\u010dite vrste primitaka i obaveza doprinosa. Primici\/obaveze doprinosa su grupirane prema vrstama pri \u010demu oznake primitaka\/obaveze doprinosa \u00a0unutar iste grupe imaju identi\u010dne broj\u010dane prefikse.\u00a0Za lak\u0161e odre\u0111ivanje oznake primitka\/obaveze doprinosa koje \u0107ete koristiti za iskazivanje u JOPPD obrascu je najbolje krenuti od identificiranje grupe unutar koje se nalazi primitak\/obaveza doprinosa o kojoj izvje\u0161tavate.<\/span><\/p>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"color: #ffa900;\"><a style=\"color: #ffa900;\" href=\"https:\/\/www.obracun-placa.com\/wp-content\/uploads\/JOPPD_sifrarnici_2017_01_01.xlsx\" target=\"_blank\">Primici\/obveze doprinosa<\/a><\/span>\u00a0(XLS)<\/span><\/li>\n<\/ul>\n<p><span style=\"text-decoration: underline; font-family: arial, helvetica, sans-serif;\"><strong><a name=\"neoporeziviprimici\"><\/a>Neoporezivi primici\/primici koji se smatraju dohotkom (15.1. Oznaka\u00a0neop.\u00a0primitka na stranici B)<\/strong><\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">U ovome \u0161ifrarniku su 2-znamenkastim \u0161iframa \u0161ifrirani primici koje je prema odre\u0111enim odredbama Zakona o porezu na dohodak mogu\u0107e isplatiti kao neoporezive (npr. naknade tro\u0161kova prijevoza na posao, darovi djetetu, prigodne nagrade (bo\u017ei\u0107nica, jubilarne, &#8230;). Izvje\u0161tavanje porezne uprave o ispla\u0107enim neoporezivim primicima je novost koja se uvodi kroz JOPPD obrazac. Do sada se o ovim naknadama nije podnosilo izvje\u0161\u0107e prema PU.<\/span><\/p>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"color: #ffa900;\"><a style=\"color: #ffa900;\" href=\"https:\/\/www.obracun-placa.com\/wp-content\/uploads\/JOPPD_sifrarnici_2017_01_01.xlsx\" target=\"_blank\">Neoporezivi primici\/primici koji se ne smatraju dohotkom<\/a><\/span>\u00a0(XLS)<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><strong><span style=\"text-decoration: underline;\"><a name=\"nacinisplate\"><\/a>Na\u010din isplate\/izvr\u0161enja obveze (16.1. Oznaka na\u010dina\u00a0isplate na stranici B)<\/span><\/strong><\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">U ovome 1-znamenkastome \u0161ifraniku su \u0161ifrirani na\u010dini isplate\/izvr\u0161enja obaveze: nema isplate, isplata na tek.ra\u010dun, &#8230;.<\/span><\/p>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"color: #ffa900;\"><a style=\"color: #ffa900;\" href=\"https:\/\/www.obracun-placa.com\/wp-content\/uploads\/JOPPD_sifrarnici_2017_01_01.xlsx\" target=\"_blank\">Na\u010din isplate\/izvr\u0161enja obveze<\/a><\/span>\u00a0(XLS)<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><strong><a name=\"beneficirani\"><\/a><span style=\"text-decoration: underline;\">\u0160ifre obaveza dod. doprinosa za MIO za sta\u017e s pove\u0107anim trajanjem<\/span><\/strong><\/span><\/p>\n<table style=\"border: 1px solid #000000;\" border=\"1\" frame=\"void\" cellspacing=\"5\">\n<tbody>\n<tr valign=\"middle\">\n<td><span style=\"color: #ff0000; font-family: arial, helvetica, sans-serif;\"><strong><span style=\"font-size: medium;\">0<\/span><\/strong><\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\">nema obveze obra\u010duna dodatnog doprinosa za mirovinsko osiguranje za sta\u017e osiguranja s pove\u0107anim trajanjem<\/span><\/td>\n<\/tr>\n<tr valign=\"middle\">\n<td><span style=\"color: #ff0000; font-family: arial, helvetica, sans-serif;\"><strong><span style=\"font-size: medium;\">1<\/span><\/strong><\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\">obaveza\u00a0obra\u010duna dodatnog dopr. za mirovinsko osiguranje za sta\u017e osiguranja s pove\u0107anim trajanjem kada se\u00a0<strong>12<\/strong>\u00a0mjeseci ra\u010duna kao\u00a0<strong>14<\/strong>\u00a0mjeseci<\/span><\/td>\n<\/tr>\n<tr valign=\"middle\">\n<td><span style=\"color: #ff0000; font-family: arial, helvetica, sans-serif;\"><strong><span style=\"font-size: medium;\">2<\/span><\/strong><\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\">obveza obra\u010duna dodatnog dopr. za mirovinsko osiguranje za sta\u017e osiguranja s pove\u0107anim trajanjem kada se\u00a0<strong>12<\/strong>\u00a0mjeseci ra\u010duna kao\u00a0<strong>15<\/strong>\u00a0mjeseci<\/span><\/td>\n<\/tr>\n<tr valign=\"middle\">\n<td><span style=\"color: #ff0000; font-family: arial, helvetica, sans-serif;\"><strong><span style=\"font-size: medium;\">3<\/span><\/strong><\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\">obveza obra\u010duna dodatnog dopr. za mirovinsko osiguranje za sta\u017e osiguranja s pove\u0107anim trajanjem kada se\u00a0<strong>12<\/strong>\u00a0mjeseci ra\u010duna kao\u00a0<strong>16<\/strong>\u00a0mjeseci<\/span><\/td>\n<\/tr>\n<tr valign=\"middle\">\n<td><span style=\"color: #ff0000; font-family: arial, helvetica, sans-serif;\"><strong><span style=\"font-size: medium;\">4<\/span><\/strong><\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\">ukoliko podnositelj po osnovi ispla\u0107enog primitka\/osnovice za obra\u010dun doprinosa ima obvezu obra\u010duna dodatnog doprinosa za mirovinsko osiguranje za sta\u017e osiguranja s pove\u0107anim trajanjem kada se 12 mjeseci ra\u010duna kao 18 mjeseci<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><strong><span style=\"text-decoration: underline;\"><a name=\"posdobzap\"><\/a>Obveza posebnog doprinosa za poticanje zapo\u0161ljavanja osoba s invaliditetom<\/span><\/strong><\/span><\/p>\n<table border=\"1\">\n<tbody>\n<tr valign=\"middle\">\n<td><span style=\"font-size: medium; color: #ff0000; font-family: arial, helvetica, sans-serif;\"><strong>0<\/strong><\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\">podnositelj nije obveznik posebnog doprinosa za poticanje zapo\u0161ljavanja osoba s invaliditetom<\/span><\/td>\n<\/tr>\n<tr valign=\"middle\">\n<td><span style=\"font-size: medium; color: #ff0000; font-family: arial, helvetica, sans-serif;\"><strong>1<\/strong><\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\">\u00a0podnositelj je obveznik posebnog doprinosa za poticanje zapo\u0161ljavanja osoba s invaliditetom, po stopi od\u00a0<strong>0,1%<\/strong><\/span><\/td>\n<\/tr>\n<tr valign=\"middle\">\n<td><span style=\"font-size: medium; color: #ff0000; font-family: arial, helvetica, sans-serif;\"><strong>2<\/strong><\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\">\u00a0podnositelj je obveznik posebnog doprinosa za poticanje zapo\u0161ljavanja osoba s invaliditetom, po stopi od\u00a0<strong>0,2%<\/strong><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><strong><a name=\"prvizadnji\"><\/a><span style=\"text-decoration: underline;\">Oznaka prvog\/zadnjeg mjeseca u obveznom osiguranju po istoj osnovi<\/span><\/strong><\/span><\/p>\n<table border=\"1\">\n<tbody>\n<tr valign=\"middle\">\n<td><span style=\"font-size: medium; color: #ff0000; font-family: arial, helvetica, sans-serif;\"><strong>0<\/strong><\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\">ukoliko po osnovi ispla\u0107enog primitka\/obra\u010dunane naknade ili osnovice za obra\u010dun doprinosa ne postoji obveza prethodnog obveznog osiguranja ili utvr\u0111ivanja prava po toj osnovi<\/span><\/td>\n<\/tr>\n<tr valign=\"middle\">\n<td><span style=\"font-size: medium; color: #ff0000; font-family: arial, helvetica, sans-serif;\"><strong>1<\/strong><\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\">ukoliko je to prvi mjesec obveznog osiguranja\/kori\u0161tenja prava po osnovi za koju je izvr\u0161en obra\u010dun<\/span><\/td>\n<\/tr>\n<tr valign=\"middle\">\n<td><span style=\"font-size: medium; color: #ff0000; font-family: arial, helvetica, sans-serif;\"><strong>2<\/strong><\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\">ukoliko je to zadnji mjesec obveznog osiguranja\/kori\u0161tenja prava po osnovi za koju je izvr\u0161en obra\u010dun<\/span><\/td>\n<\/tr>\n<tr valign=\"middle\">\n<td><span style=\"font-size: medium; color: #ff0000; font-family: arial, helvetica, sans-serif;\"><strong>3<\/strong><\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\">ukoliko su to ostali mjeseci unutar obveznog osiguranja\/kori\u0161tenja prava po osnovi za koju je izvr\u0161en obra\u010dun<\/span><\/td>\n<\/tr>\n<tr valign=\"middle\">\n<td><span style=\"font-size: medium; color: #ff0000; font-family: arial, helvetica, sans-serif;\"><strong>4<\/strong><\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\">\u00a0ukoliko obvezno osiguranje\/kori\u0161tenje prava po osnovi za koju je izvr\u0161en obra\u010dun po\u010dinje i zavr\u0161ava unutar jednog (izvje\u0161tajnog) mjeseca<\/span><\/td>\n<\/tr>\n<tr valign=\"middle\">\n<td><span style=\"font-size: medium; color: #ff0000; font-family: arial, helvetica, sans-serif;\"><strong>5<\/strong><\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\">ukoliko je obveza doprinosa nastala nakon prestanka obveznog osiguranja i ne odnosi se na odre\u0111eni mjesec proveden u tom osiguranju<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><strong><a name=\"punonepuno\"><\/a><span style=\"text-decoration: underline;\">Oznaka punog, nepunog radnog vremena ili rada s polovicom radnog vremena<\/span><\/strong><\/span><\/p>\n<table border=\"1\">\n<tbody>\n<tr valign=\"middle\">\n<td><span style=\"color: #ff0000; font-size: medium; font-family: arial, helvetica, sans-serif;\"><strong>0<\/strong><\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\">ukoliko ne postoji radno vrijeme<\/span><\/td>\n<\/tr>\n<tr valign=\"middle\">\n<td><span style=\"color: #ff0000; font-size: medium; font-family: arial, helvetica, sans-serif;\"><strong>1<\/strong><\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\">ukoliko je osiguranik prijavljen na puno radno vrijeme<\/span><\/td>\n<\/tr>\n<tr valign=\"middle\">\n<td><span style=\"color: #ff0000; font-size: medium; font-family: arial, helvetica, sans-serif;\"><strong>2<\/strong><\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\">ukoliko je osiguranik prijavljen na nepuno radno vrijeme<\/span><\/td>\n<\/tr>\n<tr valign=\"middle\">\n<td><span style=\"color: #ff0000; font-size: medium; font-family: arial, helvetica, sans-serif;\"><strong>3<\/strong><\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\">za osobe koje rade s polovicom punog radnog vremena radi njege djeteta s te\u0161ko\u0107ama u razvoju<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/www.obracun-placa.com\/index.php\/joppd\/joppd-sadrzaj\/\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.obracun-placa.com\/wp-content\/uploads\/2013\/10\/joppd2.jpg\" alt=\"\" width=\"275\" height=\"80\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Za popunjavanje podataka u obrascu JOPPD je Pravilnikom o izmjenama i dopunama zakona o porezu na dohodak LINK definiran odre\u0111eni broj \u0161ifrarnika prema kojima je potrebno \u0161ifrirati dio podataka u sadr\u017eaju obrasca JOPPD. Oznaka izvje\u0161\u0107a\u00a0(upis u A I.) Vrsta izvje\u0161\u0107a\u00a0(upis u A II.) Podnositelj izvje\u0161\u0107a\u00a0(upis u A III.) Stjecatelj primitka\/osiguranik\u00a0(upis u B 6.1.) Primici\/obaveze doprinosa\u00a0(upis [&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":[72],"tags":[],"class_list":["post-7040","post","type-post","status-publish","format-standard","hentry","category-joppd","pmpro-has-access"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.obracun-placa.com\/index.php\/wp-json\/wp\/v2\/posts\/7040","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=7040"}],"version-history":[{"count":0,"href":"https:\/\/www.obracun-placa.com\/index.php\/wp-json\/wp\/v2\/posts\/7040\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.obracun-placa.com\/index.php\/wp-json\/wp\/v2\/media?parent=7040"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.obracun-placa.com\/index.php\/wp-json\/wp\/v2\/categories?post=7040"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.obracun-placa.com\/index.php\/wp-json\/wp\/v2\/tags?post=7040"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}