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master's thesis
DOPRINOSI OBRTNIKA I SLOBODNIH ZANIMANJA
2020. urn:nbn:hr:228:059858
Dujić, Tea
University of Split
University Department of Professional Studies

Cite this document

Dujić, T. (2020). DOPRINOSI OBRTNIKA I SLOBODNIH ZANIMANJA (Master's thesis). Split: University of Split, University Department of Professional Studies. Retrieved from https://urn.nsk.hr/urn:nbn:hr:228:059858

Dujić, Tea. "DOPRINOSI OBRTNIKA I SLOBODNIH ZANIMANJA." Master's thesis, University of Split, University Department of Professional Studies, 2020. https://urn.nsk.hr/urn:nbn:hr:228:059858

Dujić, Tea. "DOPRINOSI OBRTNIKA I SLOBODNIH ZANIMANJA." Master's thesis, University of Split, University Department of Professional Studies, 2020. https://urn.nsk.hr/urn:nbn:hr:228:059858

Dujić, T. (2020). 'DOPRINOSI OBRTNIKA I SLOBODNIH ZANIMANJA', Master's thesis, University of Split, University Department of Professional Studies, accessed 24 September 2023, https://urn.nsk.hr/urn:nbn:hr:228:059858

Dujić T. DOPRINOSI OBRTNIKA I SLOBODNIH ZANIMANJA [Master's thesis]. Split: University of Split, University Department of Professional Studies; 2020 [cited 2023 September 24] Available at: https://urn.nsk.hr/urn:nbn:hr:228:059858

T. Dujić, "DOPRINOSI OBRTNIKA I SLOBODNIH ZANIMANJA", Master's thesis, University of Split, University Department of Professional Studies, Split, 2020. Available at: https://urn.nsk.hr/urn:nbn:hr:228:059858

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Metadata
TitleDOPRINOSI OBRTNIKA I SLOBODNIH ZANIMANJA
Title (english)CONTRIBUTIONS OF CRAFTSMEN AND FREE PROFESSIONS
AuthorTea Dujić
MentorIvica Mladineo (mentor)
Committee memberMarko Miletić (član povjerenstva)
Committee memberPetar Pepur (član povjerenstva)
GranterUniversity of Split
University Department of Professional Studies
Split
Defense date and country2020-09-17, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
U ovom radu se obrađuje tema obračuna doprinosa obrtnika i slobodnih zanimanja. Doprinosi predstavljaju posebnu vrstu poreza kojima je unaprijed poznata namjena trošenja. Naplaćuju se iz bruto plaća zaposlenih. Doprinose dijelimo na doprinose iz osnovice, te doprinose na osnovicu. Doprinosi iz osnovice su doprinos za obvezno mirovinsko osiguranje na temelju generacijske solidarnosti, te doprinos za obvezno mirovinsko osiguranje na temelju individualne kapitalizirane štednje. Doprinos na osnovicu je doprinos za obvezno zdravstveno osiguranje. Kroz ovaj rad prikazani su različiti primjeri obračuna doprinosa obrtnika i slobodnih zanimanja, prikazane su osnovice za obračun doprinosa pojedinog zanimanja, te popunjavanje JOPPD obrasca prema zakonima i propisima koji su trenutno na snazi. Također, prikazani su obračuni doprinosa kod druge djelatnosti. Osnovica na koju se obračunavaju i plaćaju doprinosi u Republici Hrvatskoj utvrđuje se svake godine prema prosječno isplaćenoj bruto plaći za razdoblje siječanj – kolovoz. Prosječno isplaćena bruto plaća za razdoblje siječanj – kolovoz 2019. godine je 8.742,00 kn. Mjesečna osnovica za obračun doprinosa obrtnika i slobodnih zanimanja se dobije kao umnožak prosječne plaće i pripadajućeg koeficijenta.
Abstract (english)
This paper deals with the topic of calulating the contribution of craftsmen and free professions. Contributions represent special type of tax for which the purpose of spending is known in advance. They are charged from the gross salaries of employees. Contributions are divided into contributions from the base and contributions to the base. Contributions from the base are the contribution for compulsory pension insurance based on generational solidarity and compulsory pension insurance based on individual capitalized savings. The contribution to the base is the contribution for compulsory health insurance. Through this paper, various examples of calculating the contribution of craftsmen and free professions, bases for calculating the contribution of a particular occupation and filling in the JOPPD form according to the laws and regulations currently in force are shown. Also, calculations of contributions for other activities are shown. The base on which contributions are calculated and paid in the Republic of Croatia is determined each year according to the average paid gross salary for the period January – August. The average gross salary for the period January – August 2019 was 8.742,00 kn. Monthly basis for calculating the contribution of craftsmen and free professions is the product of the average salary and the corresponding coefficient.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:228:059858
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 conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2020-12-02 10:38:16