{"id":9875,"date":"2014-06-04T16:19:24","date_gmt":"2014-06-04T14:19:24","guid":{"rendered":"http:\/\/www.obracun-placa.com\/?p=9875"},"modified":"2016-07-14T09:29:36","modified_gmt":"2016-07-14T07:29:36","slug":"moze-li-poslodavac-neoporezive-prigodne-nagrade-bozicnica-regres-isplatiti-radniku-u-gotovini","status":"publish","type":"post","link":"https:\/\/www.obracun-placa.com\/index.php\/obracun-placa\/moze-li-poslodavac-neoporezive-prigodne-nagrade-bozicnica-regres-isplatiti-radniku-u-gotovini\/","title":{"rendered":"Mo\u017ee li poslodavac, neoporezive prigodne nagrade (bo\u017ei\u0107nica, regres, &#8230;), isplatiti radniku u gotovini?"},"content":{"rendered":"<p><span style=\"font-family: arial, helvetica, sans-serif;\">U dana\u0161nje vrijeme, poslodavci koji se odlu\u010de na isplatu neoporezive &#8220;Prigodne nagrade&#8221; radniku, \u010desto se na\u0111u u situaciji da radnik kojem \u017eele isplatiti nagradu ima ovrhe nad nov\u010danim sredstvima. Prema odredbama aktualnog ovr\u0161nog zakona ova primanja nije mogu\u0107e isplatiti na za\u0161ti\u0107eni ra\u010dun pa se postavlja pitanje smislenosti isplate (jer sredstva ne\u0107e &#8220;sti\u0107i&#8221; do radnika). \u00a0U tom slu\u010daju se kao mogu\u0107e rje\u0161enje razmatra isplata prigodne nagrade, u gotovini, \u00a0preko blagajne. Pravilnik o izmjenama i dopunama Pravilnika o porezu na dohodak (<a href=\"http:\/\/narodne-novine.nn.hr\/clanci\/sluzbeni\/2013_06_79_1636.html\" target=\"_blank\" rel=\"nofollow\"><span style=\"color: #ff9900;\">NN 79\/2013<\/span><\/a>) koji stupio na snagu po\u010detkom 07\/2013 je uveo restrikcije vezane uz pla\u0107anja u gotovini koja poslodavci mogu provoditi prema radnicima. Iz toga proizlazi dilema da li je neoporezive prigodne nagrade dopu\u0161teno isplatiti u gotovini iz blagajne. Odgovor je potvrdan. \u00a0Poslodavac mo\u017ee preko blagajne, u gotovini, ispla\u0107ivati prigodne nagrade (regrese, za GO, bo\u017ei\u0107nice, &#8230;, ) <strong>do neoporezivog iznosa<\/strong> (2500,00 KN godi\u0161nje po radniku). Isplatu\u00a0je potrebno prikazati u JOPPD obrascu sa pripadnim na\u010dinom isplate (&#8220;4&#8221; &#8211; Isplata u gotovini).<\/span><\/p>\n<p><span style=\"text-decoration: underline;\"><strong>Povezano:<\/strong><\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">Mi\u0161ljenje PU: <a href=\"https:\/\/www.obracun-placa.com\/index.php\/misljenja-porezne-uprave\/isplata-regresa-za-go-u-gotovom-novcu-misljenje-pu\/\"><span style=\"color: #ff9900;\">Isplata regresa za GO u gotovom novcu<\/span><\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>U dana\u0161nje vrijeme, poslodavci koji se odlu\u010de na isplatu neoporezive &#8220;Prigodne nagrade&#8221; radniku, \u010desto se na\u0111u u situaciji da radnik kojem \u017eele isplatiti nagradu ima ovrhe nad nov\u010danim sredstvima. Prema odredbama aktualnog ovr\u0161nog zakona ova primanja nije mogu\u0107e isplatiti na za\u0161ti\u0107eni ra\u010dun pa se postavlja pitanje smislenosti isplate (jer sredstva ne\u0107e &#8220;sti\u0107i&#8221; do radnika). \u00a0U [&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-9875","post","type-post","status-publish","format-standard","hentry","category-obracun-placa","pmpro-has-access"],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 5.0.1.1 - aioseo.com -->\n\t<meta name=\"description\" content=\"U dana\u0161nje vrijeme, poslodavci koji se odlu\u010de na isplatu neoporezive &quot;Prigodne nagrade&quot; radniku, \u010desto se na\u0111u u situaciji da imaju radnika koji ima ovrhe nad nov\u010danim sredstvima. Budu\u0107i da, prema trenutnim odredbama ovr\u0161noga zakona, ove isplate radnike nije mogu\u0107e provesti na za\u0161ti\u0107eni ra\u010dun postavlja se pitanje smislenosti isplate.\" \/>\n\t<meta name=\"robots\" content=\"max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n\t<meta name=\"author\" content=\"admin2\"\/>\n\t<meta name=\"keywords\" content=\"regres,bo\u017ei\u0107nica,isplata u gotovini,blagajna\" \/>\n\t<link rel=\"canonical\" href=\"https:\/\/www.obracun-placa.com\/index.php\/obracun-placa\/moze-li-poslodavac-neoporezive-prigodne-nagrade-bozicnica-regres-isplatiti-radniku-u-gotovini\/\" \/>\n\t<meta name=\"generator\" content=\"All in One SEO (AIOSEO) 5.0.1.1\" \/>\n\t\t<meta property=\"og:locale\" content=\"hr_HR\" \/>\n\t\t<meta property=\"og:site_name\" content=\"Servis za obra\u010dun pla\u0107a\" \/>\n\t\t<meta property=\"og:type\" content=\"article\" \/>\n\t\t<meta property=\"og:title\" content=\"Mo\u017ee li poslodavac, neoporezive prigodne nagrade (bo\u017ei\u0107nica, regres, ...), isplatiti radniku u gotovini? | Servis za obra\u010dun pla\u0107a | Obra\u010dun pla\u0107a | Obra\u010dun pla\u0107a za tvrtke | Outsourcing pla\u0107a\" \/>\n\t\t<meta property=\"og:description\" content=\"U dana\u0161nje vrijeme, poslodavci koji se odlu\u010de na isplatu neoporezive &quot;Prigodne nagrade&quot; radniku, \u010desto se na\u0111u u situaciji da imaju radnika koji ima ovrhe nad nov\u010danim sredstvima. 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