{"id":1808,"date":"2018-12-06T14:15:12","date_gmt":"2018-12-06T14:15:12","guid":{"rendered":"https:\/\/confida.simulus.hr\/hr\/?p=1808"},"modified":"2018-12-06T14:15:12","modified_gmt":"2018-12-06T14:15:12","slug":"neoporezivi-primici-od-1-prosinca-2018","status":"publish","type":"post","link":"https:\/\/www.coneo.hr\/hr\/blog\/uncategorized-hr\/neoporezivi-primici-od-1-prosinca-2018\/","title":{"rendered":"Neoporezivi primici od 1. prosinca 2018. godine"},"content":{"rendered":"<p>Od 01. prosinca 2018. godine na snagu je stupio novi Pravilnik o izmjenama i dopunama Pravilnika o porezu na dohodak. Novim Pravilnikom poslodavcima je omogu\u0107eno da osim bo\u017ei\u0107nice, tj. prigodnih darova do 2.500,00 kuna te dara za djecu do 600,00 kuna po djetetu, isplati svojim zaposlenicima i nagradu za radne rezultate i druge oblike dodatnog nagra\u0111ivanja do 5.000,00 kuna godi\u0161nje.<\/p>\n<p>Novi neoporezivi primitak mo\u017ee se isplatiti isklju\u010divo na teku\u0107i ra\u010dun zaposlenika, a poslodavci sami odre\u0111uju kriterij za isplatu nagrade kolektivnim ugovorima ili pravilnicima o radu. Poslodavci mogu odrediti i dinamiku isplate nagrade. Mogu\u0107e su jednokratne ili vi\u0161ekratne isplate tijekom porezne godine ili mjese\u010dna isplata nagrade, ali isklju\u010divo kao dodatak na ugovorenu mjese\u010dnu pla\u0107u. Prema navedenim odredbama poslodavci mogu svotu od 416,66 kn tijekom 2019. ispla\u0107ivati kao redovan neoporezivi dodatak uz pla\u0107u za redovan rad odre\u0111enog mjeseca.<\/p>\n<p>Navedenu nagradu radnik mo\u017ee ostvariti u ukupnoj svoti od 5.000,00 kuna od svih isplatitelja. Dakle, ukoliko je radnik zaposlen na nepuno radno vrijeme kod vi\u0161e poslodavaca, radnik mora dati izjavu o svoti neoporezivih primitaka\u00a0 koje je primio od drugih isplatitelja. Ako je nagrada ispla\u0107ena kod jednog isplatitelja, drugi isplatitelj ima pravo samo na isplatu\u00a0 razlike do propisane svote od 5.000,00 kuna.<\/p>\n<p>Neoporeziva nagrada se prikazuje u JOPPD obrascu na uobi\u010dajeni na\u010din pod rednim brojem 15.1. stranice B sa \u0161ifrom 63 \u2013 Nagrade za radne rezultate i drugi oblici dodatnog nagra\u0111ivanja radnika (dodatna pla\u0107a, dodatak uz mjese\u010dnu pla\u0107u i sl.).<\/p>\n<p>Samostalni osiguranici (obrtnici i sl.) obveznici poreza na dohodak ili obveznici poreza na dobit ne mogu za sebe isplatiti neoporezivu nagradu za radne rezultate za sebe, ali mogu za svoje radnike.<\/p>\n<p>Cilj uvo\u0111enja novog neoporezivog primitka jest rastere\u0107enje poduzetnika s ciljem stvaranja ve\u0107ih mogu\u0107nosti za rast pla\u0107e te ubla\u017eavanje negativnih trendova na tr\u017ei\u0161tu rada.<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Od 01. prosinca 2018. godine na snagu je stupio novi Pravilnik o izmjenama i dopunama Pravilnika o porezu na dohodak. Novim Pravilnikom poslodavcima je omogu\u0107eno da osim bo\u017ei\u0107nice, tj. prigodnih darova do 2.500,00 kuna te dara za djecu do 600,00 kuna po djetetu, isplati svojim zaposlenicima i nagradu za radne rezultate i druge oblike dodatnog [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_eb_attr":"","footnotes":""},"categories":[],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Neoporezivi primici od 1. prosinca 2018. godine - Coneo<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.coneo.hr\/hr\/blog\/uncategorized-hr\/neoporezivi-primici-od-1-prosinca-2018\/\" \/>\n<meta property=\"og:locale\" content=\"hr_HR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Neoporezivi primici od 1. prosinca 2018. godine - Coneo\" \/>\n<meta property=\"og:description\" content=\"Od 01. prosinca 2018. godine na snagu je stupio novi Pravilnik o izmjenama i dopunama Pravilnika o porezu na dohodak. 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