{"id":6818,"date":"2022-11-14T12:27:33","date_gmt":"2022-11-14T12:27:33","guid":{"rendered":"https:\/\/www.coneo.hr\/hr\/?p=3048"},"modified":"2022-11-14T12:27:33","modified_gmt":"2022-11-14T12:27:33","slug":"pravila-za-isplatu-bozicnica-nagrada-i-darova","status":"publish","type":"post","link":"https:\/\/www.coneo.hr\/hr\/blog\/uncategorized-hr\/pravila-za-isplatu-bozicnica-nagrada-i-darova\/","title":{"rendered":"Pravila za isplatu bo\u017ei\u0107nica, nagrada i darova"},"content":{"rendered":"<p>Prosinac se pribli\u017eio i po\u010dinju <strong>isplate bo\u017ei\u0107nica, nagrada i darova radnicima<\/strong>. <!--more-->Ove isplate pripadaju kategoriji <strong>prigodnih nagrada<\/strong>. Kao i za sve ostale isplate postoje <strong>pravila koja treba po\u0161tivati<\/strong>. <a href=\"https:\/\/www.coneo.hr\/hr\/\">CONFIDA Croatia<\/a> u nastavku donosi <strong>pregled najva\u017eniji pravila<\/strong> te <strong>iznose <\/strong>koje poslodavci mogu<strong> neoporezivo isplatiti. <\/strong><\/p>\n<h2><strong>O kojim iznosima se radi?<\/strong><\/h2>\n<p>Prema <a href=\"https:\/\/narodne-novine.nn.hr\/clanci\/sluzbeni\/2022_09_112_1652.html\">Pravilniku o izmjenama i dopunama Pravilnika o porezu na dohodak<\/a> <strong>prigodne nagrade<\/strong> kojima pripadaju bo\u017ei\u0107nice, naknade za godi\u0161nji odmor i sli\u010dno mogu se <strong>neoporezivo isplatiti do 5.000,00 kuna godi\u0161nje<\/strong>. Naime, nedavno je do\u0161lo do <a href=\"https:\/\/www.coneo.hr\/hr\/povecani-su-iznosi-neoporezivih-primitaka\/\">pove\u0107anja iznosa neoporezivih primitaka<\/a> o kojem smo vas obavijestili.<\/p>\n<p>Tako\u0111er, radnicima se mogu isplatiti <strong>nagrade za radne rezultate do 7.500,00 kuna godi\u0161nje.<\/strong> <strong>Ukupno ih se godi\u0161nje<\/strong> mo\u017ee <strong>neoporezivo isplatiti do 12.500,00 kuna. <\/strong><\/p>\n<h2><strong>Tko ima pravo na nagrade? <\/strong><\/h2>\n<p>Kako bi radnik <strong>imao pravo na prigodnu nagradu<\/strong> ona <strong>mora biti propisana kolektivnim ugovorom, pravilnikom o radu, ugovorom o radu ili internim aktom. <\/strong>Ukoliko <strong>nagrada nije propisana<\/strong> tada radnik na nju <strong>nema pravo<\/strong>. Poslodavac tada odlu\u010duje <strong>ho\u0107e li i kome isplatiti nagradu<\/strong>.<\/p>\n<p>Bez obzira radi li radnik na <strong>odre\u0111eno ili neodre\u0111eno vrijeme<\/strong> te na <strong>puno ili nepuno radno vrijeme<\/strong> <strong>ima pravo na nagradu<\/strong> ukoliko je propisana. To se odnosi i na radnike koji koriste <strong>bolovanje, rodiljni i roditeljski dopust te godi\u0161nji odmor<\/strong>.<\/p>\n<h2><strong>Dar za dijete <\/strong><\/h2>\n<p>Prema istom pravilniku <strong>dar za dijete<\/strong> mo\u017ee se <strong>neoporezivo isplatiti do 1.000,00 kuna godi\u0161nje<\/strong>. Dar se ispla\u0107uje ako je dijete <strong>do kraja teku\u0107e godine navr\u0161ilo 15 godina. <\/strong>Ako <strong>roditelji rade kod istog poslodavca<\/strong> <strong>mogu\u0107a je isplata i jednom i drugom roditelju. \u00a0\u00a0<\/strong><\/p>\n<h2><strong>Koje prigodne nagrade mogu isplatiti vlasnici obrta?<\/strong><\/h2>\n<p><strong>Vlasnicima obrta i drugim obveznicima poreza na dohodak<\/strong> od samostalne djelatnosti mogu se priznati:<\/p>\n<ul>\n<li>izdaci za prigodne nagrade (bo\u017ei\u0107nica, regres i sli\u010dno)<\/li>\n<li>izdaci za ispla\u0107enu nagradu za radne rezultate i druge oblike dodatnog nagra\u0111ivanja<\/li>\n<li>izdaci za darove djeci do 15 godina \u017eivota.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Prosinac se pribli\u017eio i po\u010dinju isplate bo\u017ei\u0107nica, nagrada i darova radnicima.<\/p>\n","protected":false},"author":6,"featured_media":7065,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_eb_attr":"","footnotes":""},"categories":[1],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Pravila za isplatu bo\u017ei\u0107nica, nagrada i darova - Coneo<\/title>\n<meta name=\"description\" content=\"Kao i za sve ostale isplate postoje pravila koja treba po\u0161tivati. 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