Doprinosi su jedan od nameta koji se mogu menjati iz godine u godinu. Ipak, zakonom su propisani minimalni i maksimalni iznosi osnovice od koje zavisi i visina doprinosa koji \u0107e se pla\u0107ati.<\/p>\n
Na osnovu zakona o doprinosima za obavezno socijalno osiguranje osnovice se odre\u0111uju jednom godi\u0161nje, i to na osnovu iznosa prose\u010dne zarade za period oktobar-septembar. Kada je re\u010d o osnovicama za 2022. godinu, one se odre\u0111uju na osnovu podataka iz perioda od oktobra 2020. godine do septembra 2021. godine, prema podacima koje objavi republi\u010dki organ za poslove statistike.<\/p>\n
Najni\u017ea mese\u010dna osnovica predstavlja 35 odsto prose\u010dne mese\u010dne zarade ostvarene za period oktobar-septembar, a najvi\u0161a pet prose\u010dnih mese\u010dnih zarada. Tako\u0111e, zakonom su definisani minimalni i maksimalni iznosi osnovice na koje se obra\u010dunavaju porezi.<\/p>\n
Poslovni konsultant iz agencije TYB Consulting Milica Trifunovi\u0107 ka\u017ee da za 2022. godinu najni\u017ea osnovica za doprinose iznosi 30.880 dinara, dok je najvi\u0161a 441.140 dinara.<\/p>\n
\u201eUkoliko se vr\u0161i obra\u010dun doprinosa bez isplate zarade, isplata li\u010dne zarade preduzetnika, kao i obra\u010dun doprinosa osniva\u010da van radnog odnosa, doprinosi se ne mogu obra\u010dunati na osnovicu koja je ni\u017ea od najni\u017ee mese\u010dne osnovice, a to je 30.880 dinara. U tom slu\u010daju iznos doprinosa koji se pla\u0107a je 11.132,24 dinara\u201c, obja\u0161njava Trifunovi\u0107.<\/p>\n
U slu\u010daju da zarada prelazi iznos maksimalne osnovice mo\u017ee do\u0107i do odre\u0111enih olak\u0161ica.<\/p>\n
\u201eUkoliko je bruto 1 zarada zaposlenog iznad najvi\u0161e osnovice doprinosa, doprinosi (PIO, zdravstvo, nezaposlenost) se obra\u010dunavaju i pla\u0107aju na najvi\u0161u osnovicu, dok se porez na zarade obra\u010dunava i pla\u0107a prema visini zarade. Doprinosi ne rastu, ve\u0107 se pla\u0107a dodatni porez na zaradu. Neto zarada na granici najvi\u0161e osnovice doprinosa iznosi 311.169,14 dinara\u201c, navodi Milica Trifunovi\u0107.<\/p>\n
U tabeli je prikazan obra\u010dun doprinosa u slu\u010daju isplate neto zarade od milion dinara, gde se vidi da su doprinosi obra\u010dunati na najvi\u0161u osnovicu, i u ovom obra\u010dunu neto zarada je optere\u0107ena porezima i doprinosima sa oko 27 odsto, umesto standardnih skoro 60 procenata.<\/p>\n
Obra\u010dun zarade, neto naknada 1.000.000,00 din<\/strong><\/p>\n Opis pozicije\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Redovna zarad<\/p>\n 1\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Neto zarada\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 1,000,000.00<\/p>\n 2\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Broj radnih dana u mesecu\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 22<\/p>\n 3\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Ostvareni dani rada\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 22<\/p>\n 4\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Naknada za ishranu topli obrok (red.br. 3x100din dnevno)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 0.00<\/p>\n 5\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Ukupno ugovorena naknada+topli obrok neto\u00a0\u00a0 1,000,000.00<\/p>\n 6\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Najni\u017ea, odnosno najvi\u0161a bruto osnovica na dan obra\u010duna\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 30,880.00<\/p>\n 7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Formula za prera\u010dun neto naknade na bruto\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u2013<\/p>\n 8\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Bruto naknada (red.br. 7 na red.br.5)\u00a0\u00a0\u00a0\u00a0 1,206,507.62<\/p>\n 9\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Osnovica za obra\u010dun doprinosa (red. Br. 8 ili red. Br. 6)\u00a0\u00a0 441,140.00<\/p>\n 10\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Obra\u010dun doprinosa na teret zaposlenog (red. Br. 9\u00d719.9%)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 87,786.86<\/p>\n 10.1\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Doprinos za PIO (red. Br. 9\u00d714%)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 61,759.60<\/p>\n 10.2\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Doprinos za zdravstvo (red. Br. 8x 5.15%)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 22,718.71<\/p>\n 10.3\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Doprinos za nezaposlenost (red. Br. 9\u00d70.75%)\u00a0\u00a0\u00a0 3,308.55<\/p>\n 11\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Porez na zaradu (bruto naknada x 10%) 118,720.76<\/p>\n 12\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Obra\u010dun doprinosa za teret poslodavca (red. Br. 9\u00d716.65%)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 71,244.11<\/p>\n 13\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Doprinos za PIO (red. Br. 9\u00d711.0%)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 48,525.40<\/p>\n 14\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Doprinos za zdravstvo (red. Br. 9\u00d75.15%)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 22,718.71<\/p>\n 15\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Ukupan tro\u0161ak po osnovu naknade (bruto naknada + doprinosi na teret poslodavca)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 1,277,751.73<\/p>\n Ukupni porezi i doprinosi\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 277,751.73<\/p>\n Odnos poreza i neto naknade\u00a0\u00a0\u00a0 27.78%<\/p>\n Kako proveriti da li poslodavci pla\u0107aju doprinose?<\/strong><\/p>\n Kontrolu obra\u010dunavanja i pla\u0107anja doprinosa vr\u0161i Poreska uprava, a samu proveru evidencije omogu\u0107ava Republi\u010dki fond za penzijsko i invalidsko osiguranje.<\/p>\n Na \u0161alteru svake filijale, slu\u017ebe i ispostave RF PIO, nezavisno od mesta prebivali\u0161ta, gra\u0111ani mogu, uz uvid u li\u010dnu kartu, na licu mesta dobiti od\u0161tampano uverenje sa podacima koji su uneti u mati\u010dnu evidenciju osiguranika Fonda. \u0160alteri filijala PIO rade svakog radnog dana od 8 do 15 \u010dasova, a usluga izdavanja listinga se ne napla\u0107uje.<\/p>\n U slu\u010daju da poslodavac ne upla\u0107uje sta\u017e u adekvatnom procentu u odnosu na zaradu, krivi\u010dnim zakonikom propisana je, u zavisnosti od visine poreza, odre\u0111ena zatvorska i nov\u010dana kazna.<\/p>\n \u201cOdredbama Zakona o doprinosima za obavezno socijalno osiguranje propisano je da je obveznik obra\u010dunavanja i pla\u0107anja doprinosa iz osnovice i na osnovicu za zaposlene, izabrana, imenovana i postavljena lica i lica koja obavljaju privremene i povremene poslove poslodavac, koji je du\u017ean da doprinose obra\u010duna i uplati istovremeno sa isplatom zarade, razlike zarade ili ugovorene naknade za privremene i povremene poslove, po propisima koji va\u017ee u momentu isplate tih primanja\u201d, obja\u0161njavaju iz Poreske uprave za na\u0161 sajt.<\/p>\n Zakonom o poreskom postupku i poreskoj administraciji definisani su, pored ostalih, i poreski prekr\u0161aji i nov\u010dane kazne za nepodno\u0161enje i neblagovremeno podno\u0161enje poreske prijave, neobra\u010dunavanje, nepla\u0107anje i neblagovremeno pla\u0107anje poreza, kao i za prijavljivanje manjih iznosa poreza i davanje neta\u010dnih podataka u poreskoj prijavi.<\/p>\n Kazne za neupla\u0107ivanje doprinosa<\/strong><\/p>\n Krivi\u010dnim zakonikom propisano je krivi\u010dno delo poreske utaje za lica koja u nameri da potpuno ili delimi\u010dno izbegnu pla\u0107anje poreza i doprinosa, daju la\u017ene podatke o ste\u010denim prihodima, ne prijave ste\u010deni prihod, odnosno prikrivaju podatke koji se odnose na utvr\u0111ivanje navedenih obaveza, a iznos obaveze \u010dije se pla\u0107anje izbegava prelazi milion dinara.<\/p>\n <\/p>\n Izvor: Biznis.rs<\/p>\n Foto: Pexels.com<\/p>\n <\/p>\n","protected":false},"excerpt":{"rendered":" Doprinosi su jedan od nameta koji se mogu menjati iz godine u godinu. Ipak, zakonom su propisani minimalni i maksimalni iznosi osnovice od koje zavisi i visina doprinosa koji \u0107e se pla\u0107ati.<\/p>\n","protected":false},"author":7,"featured_media":125191,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[8],"tags":[1323,2323,107],"class_list":["post-125190","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ekonomija","tag-doprinosi","tag-najniza-osnovica","tag-srbija"],"_links":{"self":[{"href":"https:\/\/arhiva.rtvnp.rs\/index.php?rest_route=\/wp\/v2\/posts\/125190","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/arhiva.rtvnp.rs\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/arhiva.rtvnp.rs\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/arhiva.rtvnp.rs\/index.php?rest_route=\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/arhiva.rtvnp.rs\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=125190"}],"version-history":[{"count":0,"href":"https:\/\/arhiva.rtvnp.rs\/index.php?rest_route=\/wp\/v2\/posts\/125190\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/arhiva.rtvnp.rs\/index.php?rest_route=\/wp\/v2\/media\/125191"}],"wp:attachment":[{"href":"https:\/\/arhiva.rtvnp.rs\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=125190"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/arhiva.rtvnp.rs\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=125190"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/arhiva.rtvnp.rs\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=125190"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}