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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

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

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

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

Denić, S. (2021). 'SPECIFIČNOSTI KOD OBRAČUNA DOPRINOSA KOD DOHOTKA OD NESAMOSTALNOG RADA', Master's thesis, University of Split, accessed 27 December 2024, https://urn.nsk.hr/urn:nbn:hr:228:334893

Denić S. SPECIFIČNOSTI KOD OBRAČUNA DOPRINOSA KOD DOHOTKA OD NESAMOSTALNOG RADA [Master's thesis]. Split: University of Split; 2021 [cited 2024 December 27] Available at: https://urn.nsk.hr/urn:nbn:hr:228:334893

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

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Metadata
TitleSPECIFIČNOSTI KOD OBRAČUNA DOPRINOSA KOD DOHOTKA OD NESAMOSTALNOG RADA
Title (english)THE SPECIFICS IN THE CALCULATION OF CONTRIBUTIONS FOR INCOME
AuthorSuzana Denić
MentorIvica Mladineo (mentor)
Committee memberMarko Miletić (član povjerenstva)
Committee memberDijana Perkušić (član povjerenstva)
GranterUniversity of Split
(University Department of Professional Studies)
Split
Defense date and country2021-09-30, 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)
Languagecroatian
URN:NBNurn:nbn:hr:228:334893
Study programmeTitle: 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 resourceText
File originBorn digital
Access conditionsOpen access
Terms of useLicence In copyright icon
Created on2021-10-18 14:40:57