{"id":6863,"date":"2023-06-30T09:31:26","date_gmt":"2023-06-30T09:31:26","guid":{"rendered":"https:\/\/www.coneo.hr\/hr\/?p=3225"},"modified":"2023-06-30T09:31:26","modified_gmt":"2023-06-30T09:31:26","slug":"isplata-regresa-u-2023-godini","status":"publish","type":"post","link":"https:\/\/www.coneo.hr\/hr\/blog\/uncategorized-hr\/isplata-regresa-u-2023-godini\/","title":{"rendered":"Isplata regresa u 2023. godini"},"content":{"rendered":"

U\u0161li smo u period ljetnih godi\u0161njih odmora te radnici i poslodavci iz godine u godinu postavljaju isto pitanje: je li isplata regresa obavezna od strane poslodavca? <\/strong><\/p>\n

Definicija regresa<\/strong><\/h2>\n

Regres<\/strong> je materijalno pravo radnika koje se mo\u017ee utvrditi na temelju akata kao \u0161to su ugovor o radu, pravilnik o radu i kolektivni ugovor koji ure\u0111uju prava radnika. Cilj regresa je pomo\u0107 pri podmirivanju ve\u0107ih tro\u0161kova zaposlenika prilikom kori\u0161tenja godi\u0161njeg odmora.<\/p>\n

Postoji li zakonska obveza za isplatu regresa? <\/strong><\/h2>\n

Zakonska obveza za isplatu regresa zaposleniku od strane poslodavce ne postoji osim ako se poslodavac na to obvezao temeljem izvora radnog prava. Tada isplata regresa pripada njegovim obvezama.<\/p>\n

Ako isplata regresa nije propisana na temelju akata to zna\u010di da poslodavac nije du\u017ean isplatiti regres te spomenuto pravo zaposlenici ostvaraju temeljem volje poslodavca.<\/p>\n

Poslodavac mo\u017ee regres isplatiti neoporezivo i oporezivo prema Pravilniku o porezu na dohodak (NN 10\/17, 128\/17, 106\/18, 1\/19, 80\/19, 1\/20, 74\/20, 138\/20, 1\/21, 102\/22, 112\/22, 156\/22, 1\/23, 3\/23).<\/p>\n

Neoporeziva isplata<\/strong><\/h2>\n

Porezni propisi odre\u0111uju do koje svote se regres mo\u017ee neoporezivo isplatiti. <\/strong><\/p>\n

Zaposleniku se neoporezivo mo\u017ee ukupno isplatiti do 663,62 eura godi\u0161nje<\/strong> za prigodne nagrade u koje se\u00a0 ubraja regres, bo\u017ei\u0107nica, uskrsnica i drugo za teku\u0107e razdoblje.<\/p>\n

Sukladno navedenom regres se mo\u017ee isplatiti neoporezivo:<\/p>\n

    \n
  1. ako poslodavac ispla\u0107uje regres fizi\u010dkoj osobi \u2013 zaposleniku s kojim ima zasnovani radni odnos na temelju ugovora o radu,<\/li>\n
  2. ako ispla\u0107ena svota ne prelazi svotu od 663,62 eura godi\u0161nje.<\/li>\n<\/ol>\n

    Za neoporezivu isplatu poslodavac mora podnijeti izvje\u0161\u0107e o primicima porezu na dohodak i prirezu te doprinosima za obvezna osiguranja putem JOPPD obrasca. Spomenuto mora napraviti najkasnije do 15. u mjesecu za isplate iz prethodnog mjeseca.<\/p>\n

    Oporeziva isplata <\/strong><\/h2>\n

    Ako primici od prigodnih nagrada prema\u0161uju spomenuti neoporezivi iznos tada se smatraju dohotkom od nesamostalnog rada odnosno pla\u0107om te se oporezuju.\u00a0 <\/strong><\/p>\n

    Isplata oporezive svote regresa mo\u017ee se provesti na nekoliko na\u010dina:<\/p>\n

      \n
    1. ispla\u0107uje se prije pla\u0107e<\/li>\n
    2. istovremeno se ispla\u0107uje pla\u0107a i oporezivi dio regresa<\/li>\n
    3. prvo se ispla\u0107uje pla\u0107a, a zatim regres.<\/li>\n<\/ol>\n

      Za oporezive isplate poslodavac Poreznoj upravi dostavlja JOPPD obrazac. Podaci na JOPPD obrascu ovise o na\u010dinu isplate oporezivog regresa.<\/p>\n

      Provjerite neoporezive isplate <\/strong><\/h2>\n

      CONFIDA Croatia porezni stru\u010dnjaci<\/a> savjetuju poslodavcima da tijekom poreznog razdoblja provjere do kojeg iznosa su isplatili prigodne nagrade. Tim putem \u0107e saznati imaju li jo\u0161 prostora za dodatne neoporezive isplate svojim zaposlenicima.<\/p>\n","protected":false},"excerpt":{"rendered":"

      U\u0161li smo u period ljetnih godi\u0161njih odmora te radnici i poslodavci iz godine u godinu postavljaju isto pitanje: je li isplata regresa obavezna od strane poslodavca? Definicija regresa Regres je materijalno pravo radnika koje se mo\u017ee utvrditi na temelju akata kao \u0161to su ugovor o radu, pravilnik o radu i kolektivni ugovor koji ure\u0111uju prava […]<\/p>\n","protected":false},"author":6,"featured_media":7109,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_eb_attr":"","footnotes":""},"categories":[1],"tags":[],"yoast_head":"\nIsplata regresa u 2023. godini - Coneo<\/title>\n<meta name=\"description\" content=\"Radnici i poslodavci iz godine u godinu postavljaju isto pitanje: je li isplata regresa obavezna od strane poslodavca?\" \/>\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\/isplata-regresa-u-2023-godini\/\" \/>\n<meta property=\"og:locale\" content=\"hr_HR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Isplata regresa u 2023. godini - 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