{"id":6834,"date":"2023-02-16T13:53:46","date_gmt":"2023-02-16T13:53:46","guid":{"rendered":"https:\/\/confida.simulus.hr\/hr\/?p=3107"},"modified":"2023-02-16T13:53:46","modified_gmt":"2023-02-16T13:53:46","slug":"minimalna-osnovica-za-obracun-doprinosa-clanova-uprave-u-2023-godini","status":"publish","type":"post","link":"https:\/\/www.coneo.hr\/hr\/blog\/uncategorized-hr\/minimalna-osnovica-za-obracun-doprinosa-clanova-uprave-u-2023-godini\/","title":{"rendered":"Minimalna osnovica za obra\u010dun doprinosa \u010dlanova uprave u 2023. godini"},"content":{"rendered":"<p>Vlada Republike Hrvatske propisala je <a href=\"https:\/\/narodne-novine.nn.hr\/clanci\/sluzbeni\/2022_10_122_1874.html\">Uredbu<\/a> kojom <strong>minimalna pla\u0107a od 1. sije\u010dnja 2023. godine iznosi 700,00 eura bruto<\/strong>. <!--more-->Ovime \u0107e minimalna pla\u0107a iznositi 51,32% prosje\u010dne bruto pla\u0107e. U odnosu na minimalnu bruto pla\u0107u u 2022. godini, po\u010detkom 2023. godine do\u0161lo je do pove\u0107anja od 77,01 eura.<\/p>\n<p>Osim minimalne pla\u0107e utvr\u0111ena je i <strong>minimalna osnovica za obra\u010dun doprinosa \u010dlanova uprave i izvr\u0161ne direktore, <\/strong>a detalje pro\u010ditajte u dana\u0161njem <a href=\"https:\/\/coneo.hr\/hr\/\">CONFIDA Croatia<\/a> \u010dlanku.<\/p>\n<h2><strong>Utvr\u0111ivanje pla\u0107e za \u010dlanove uprave i izvr\u0161ne direktore<\/strong><\/h2>\n<p>Mjese\u010dna osnovica, prema \u010dlanku 21. stavku 2. Zakona o doprinosima, za rad u punom radnom vremenu osiguraniku koji je istodobno kod poslodavca \u010dlan uprave trgova\u010dkog dru\u0161tva, izvr\u0161ni direktor trgova\u010dkog dru\u0161tva, upravitelj zadruge ili likvidator ne mo\u017ee biti ni\u017ea od <strong>888,67 eura<\/strong>. U odnosu na 2022. godinu do\u0161lo je do pove\u0107anja od 65,91 eura odnosno 8,01%.<\/p>\n<p>Prema \u010dlanku 4. Zakona o minimalnoj pla\u0107i, pravo na minimalnu pla\u0107u imaju svi radnici koji su zaposleni u Republici Hrvatskoj i to neovisno o sjedi\u0161tu ili registraciji poslodavca.\u00a0Iznimka se pojavljuje upravo u slu\u010daju \u010dlanova uprave, izvr\u0161nih direktora, upravitelja zadruge i likvidatora, a koji su jedini zaposleni kod poslodavca. U skladu s tim, njima se visina pla\u0107e mo\u017ee utvrditi u iznosu manjem od minimalne pla\u0107e. To zna\u010di da \u010dlanovi uprave koji su jedini zaposlenici trgova\u010dkog dru\u0161tva, mogu imati u ugovoru o radu ugovorenu manju pla\u0107u, me\u0111utim obvezne doprinose trebaju obra\u010dunati i platiti na propisanu osnovicu (888,67 eura za 2023. godinu).<\/p>\n<p>Kako \u010dlan uprave mo\u017ee biti zaposlen i na nepuno radno vrijeme, u tom se slu\u010daju minimalna pla\u0107a i minimalna osnovica mo\u017ee izra\u010dunati kao omjer punog radnog vremena.<\/p>\n<h2><strong>\u010clanovi uprave koji nisu jedini zaposlenici u dru\u0161tvu<\/strong> u kojem obavljaju du\u017enost \u010dlana uprave, <strong>ne mogu se odre\u0107i minimalne pla\u0107e<\/strong>.<\/h2>\n<p>Ako zaposlen \u010dlan uprave trgova\u010dkog dru\u0161tva ili izvr\u0161ni direktor trgova\u010dkog dru\u0161tva, likvidator i upravitelj zadruge pla\u0107a doprinose na osnovicu koja je manja od propisane, \u00a0<strong>Porezna uprava<\/strong> istekom godine <strong>izdati \u0107e rje\u0161enje<\/strong><strong> po kojem \u0107e se obra\u010dunati razlika doprinosa, <\/strong>prema \u010dlanku 7. stavku 58. Zakona o doprinosima. \u010clan uprave je tom slu\u010daju <strong>samostalni obveznik pla\u0107anja razlike doprinosa<\/strong> u roku od 15 dana od primitka rje\u0161enja.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Vlada Republike Hrvatske propisala je Uredbu kojom minimalna pla\u0107a od 1. sije\u010dnja 2023. godine iznosi 700,00 eura bruto.<\/p>\n","protected":false},"author":6,"featured_media":7081,"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>Minimalna osnovica za obra\u010dun doprinosa \u010dlanova uprave u 2023. godini - Coneo<\/title>\n<meta name=\"description\" content=\"Vlada Republike Hrvatske propisala je Uredbu kojom minimalna pla\u0107a od 1. sije\u010dnja 2023. godine iznosi 700,00 eura bruto.\" \/>\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\/minimalna-osnovica-za-obracun-doprinosa-clanova-uprave-u-2023-godini\/\" \/>\n<meta property=\"og:locale\" content=\"hr_HR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Minimalna osnovica za obra\u010dun doprinosa \u010dlanova uprave u 2023. godini - 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