SPECIFIČNOSTI KOD OBRAČUNA DOPRINOSA KOD DOHOTKA OD NESAMOSTALNOG RADA

Denić, Suzana

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master's thesis

SPECIFIČNOSTI KOD OBRAČUNA DOPRINOSA KOD DOHOTKA OD NESAMOSTALNOG RADA

2021. urn:nbn:hr:228:334893

Denić, Suzana

University of Split
University Department of Professional Studies

Cite this document

APA 6th Edition

Denić, S. (2021). SPECIFIČNOSTI KOD OBRAČUNA DOPRINOSA KOD DOHOTKA OD NESAMOSTALNOG RADA (Master's thesis). Split: University of Split, University Department of Professional Studies. Retrieved from https://urn.nsk.hr/urn:nbn:hr:228:334893

MLA 8th Edition

Denić, Suzana. "SPECIFIČNOSTI KOD OBRAČUNA DOPRINOSA KOD DOHOTKA OD NESAMOSTALNOG RADA." Master's thesis, University of Split, University Department of Professional Studies, 2021. https://urn.nsk.hr/urn:nbn:hr:228:334893

Chicago 17th Edition

Harvard

Denić, S. (2021). 'SPECIFIČNOSTI KOD OBRAČUNA DOPRINOSA KOD DOHOTKA OD NESAMOSTALNOG RADA', Master's thesis, University of Split, University Department of Professional Studies, accessed 21 November 2023, https://urn.nsk.hr/urn:nbn:hr:228:334893

Vancouver

Denić S. SPECIFIČNOSTI KOD OBRAČUNA DOPRINOSA KOD DOHOTKA OD NESAMOSTALNOG RADA [Master's thesis]. Split: University of Split, University Department of Professional Studies; 2021 [cited 2023 November 21] Available at: https://urn.nsk.hr/urn:nbn:hr:228:334893

IEEE

S. Denić, "SPECIFIČNOSTI KOD OBRAČUNA DOPRINOSA KOD DOHOTKA OD NESAMOSTALNOG RADA", Master's thesis, University of Split, University Department of Professional Studies, Split, 2021. Available at: https://urn.nsk.hr/urn:nbn:hr:228:334893

Cite this item: https://urn.nsk.hr/urn:nbn:hr:228:334893

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Metadata

Title	SPECIFIČNOSTI KOD OBRAČUNA DOPRINOSA KOD DOHOTKA OD NESAMOSTALNOG RADA
Title (english)	THE SPECIFICS IN THE CALCULATION OF CONTRIBUTIONS FOR INCOME
Author	Suzana Denić
Mentor	Ivica Mladineo (mentor)
Committee member	Marko Miletić (član povjerenstva)
Committee member	Dijana Perkušić (član povjerenstva)
Granter	University of Split University Department of Professional Studies Split
Defense date and country	2021-09-30, Croatia
Scientific / art field, discipline and subdiscipline	SOCIAL SCIENCES Economics
Abstract	Zakonom propisani obvezni doprinosi mogu se smatrati vrstom poreza. Dijele se na doprinose iz plaće i doprinose na plaću. Doprinosi iz plaće su mirovinsko osiguranje na temelju generacijske solidarnosti (I. stup) koje se uplaćuje u drţavni proraĉun i mirovinsko osiguranje na temelju individualne kapitalizirane štednje (II. stup) koje se uplaćuje u mirovinske fondove prema odabiru osiguranika. Doprinos na plaću je doprinos za zdravstveno osiguranje. Osiguranik od uplaćenih obveznih doprinosa za mirovinsko osiguranje moţe oĉekivati ostvarivanje prava na mirovinu, a od uplaćenih doprinosa za zdravstveno osiguranje ostvaruje pravo na zdravstvenu zaštitu. Primicima po osnovi nesamostalnog rada smatraju se svi primici koje poslodavac u naravi ili novcu daje radniku po osnovi radnog odnosa i to prema propisima koji ureĊuju radni odnos.
Abstract (english)	Statutory mandatory contributions can be considered a type of tax. They are divided into two types of salary contributions. First type contains two contributions and they are taken from the full income. First contribution is pension insurance based on generational solidarity which is paid to the state budget account. Second contribution is pension insurance based on individual capitalized savings paid into pension funds account according to the choice of the insured person. Second type of salary contribution is a contribution to health insurance. The insured person can expect to exercise the right to a pension from the paid compulsory pension insurance contributions, and he / she exercises the right to health care from the paid health insurance contributions. Receipts on the basis of non-self-employment are considered all receipts that the employer gives in kind or money to the employee on the basis of employment, in accordance with the regulations governing employment.
Keywords
Keywords (english)
Language	croatian
URN:NBN	urn:nbn:hr:228:334893
Study programme	Title: Accounting and Finances – specialist graduate - professional Study programme type: professional Study level: specialist graduate Academic / professional title: stručni/a specijalist/specijalistica računovodstva i financija (stručni/a specijalist/specijalistica računovodstva i financija)
Type of resource	Text
File origin	Born digital
Access conditions	Open access
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Created on	2021-10-18 14:40:57