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<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify">Iz sklopa - modula:

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;border:none;padding:0cm">STATISTIKA

& INFO/Statistični podatki/Odpravnine/ …

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justify;text-indent:9.0pt">

<p class=MsoNormal align=center style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:center;text-indent:9.0pt">»ODPRAVNINA

ZARADI ODPOVEDI POGODBE O ZAPOSLITVI« - leto 2010

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9.0pt">

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-indent:

9.0pt">Obvezno upoštevajte komentar ob

zaključku tabele!

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9.0pt">

<table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width=540

style="width:324.0pt;border-collapse:collapse">

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border-left:none;background:silver;padding:0cm 3.5pt 0cm 3.5pt;height:13.8pt">

<p class=MsoNormal align=center style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:center">Obdobje / leto 2010

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border-left:none;border-bottom:solid windowtext 1.0pt;border-right:none;

background:silver;padding:0cm 3.5pt 0cm 3.5pt;height:13.8pt">

<p class=MsoNormal align=center style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:center">Odpravnina - odpoved

pogodbe o zaposlitvi

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border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;

padding:0cm 3.5pt 0cm 3.5pt;height:15.0pt">

<p class=MsoNormal align=center style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:center">01.01. - 28.01.

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border-bottom:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt;height:15.0pt">

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text-align:center">14.481,30

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padding:0cm 3.5pt 0cm 3.5pt;height:15.0pt">

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text-align:center">29.01. - 18.02.

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border-bottom:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt;height:15.0pt">

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text-align:center">15.705,30

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padding:0cm 3.5pt 0cm 3.5pt;height:15.0pt">

<p class=MsoNormal align=center style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:center">19.02. - 29.03.

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border-bottom:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt;height:15.0pt">

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text-align:center">14.881,90

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padding:0cm 3.5pt 0cm 3.5pt;height:15.0pt">

<p class=MsoNormal align=center style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:center">31.03. - 02.05.

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border-bottom:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt;height:15.0pt">

<p class=MsoNormal align=center style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:center">14.481,20

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border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;

padding:0cm 3.5pt 0cm 3.5pt;height:15.0pt">

<p class=MsoNormal align=center style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:center">03.05. - 03.06.

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<td width=383 nowrap valign=bottom style="width:230.0pt;border:none;

border-bottom:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt;height:15.0pt">

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text-align:center">14.314,50

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border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;

padding:0cm 3.5pt 0cm 3.5pt;height:15.0pt">

<p class=MsoNormal align=center style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:center">04.06. - 01.07.

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<td width=383 nowrap valign=bottom style="width:230.0pt;border:none;

border-bottom:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt;height:15.0pt">

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text-align:center">14.992,30

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padding:0cm 3.5pt 0cm 3.5pt;height:15.0pt">

<p class=MsoNormal align=center style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:center">02.07. - 02.08.

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border-bottom:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt;height:15.0pt">

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text-align:center">14.834,40

</td>

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padding:0cm 3.5pt 0cm 3.5pt;height:15.0pt">

<p class=MsoNormal align=center style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:center">03.08. - 02.09.

</td>

<td width=383 nowrap valign=bottom style="width:230.0pt;border:none;

border-bottom:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt;height:15.0pt">

<p class=MsoNormal align=center style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:center">14.750,40

</td>

</tr>

<td width=157 nowrap valign=bottom style="width:94.0pt;border-top:none;

border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;

padding:0cm 3.5pt 0cm 3.5pt;height:15.0pt">

<p class=MsoNormal align=center style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:center">03.09. - 30.09.

</td>

<td width=383 nowrap valign=bottom style="width:230.0pt;border:none;

border-bottom:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt;height:15.0pt">

<p class=MsoNormal align=center style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:center">14.915,70

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padding:0cm 3.5pt 0cm 3.5pt;height:15.0pt">

<p class=MsoNormal align=center style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:center">01.10. - 01.11.

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border-bottom:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt;height:15.0pt">

<p class=MsoNormal align=center style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:center">14.806,90

</td>

</tr>

<td width=157 nowrap valign=bottom style="width:94.0pt;border-top:none;

border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;

padding:0cm 3.5pt 0cm 3.5pt;height:15.0pt">

<p class=MsoNormal align=center style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:center">02.11. - naprej

</td>

<td width=383 nowrap valign=bottom style="width:230.0pt;border:none;

border-bottom:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt;height:15.0pt">

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text-align:center">14.872,00

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justify;text-indent:9.0pt">

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justify;text-indent:9.0pt">

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify">Pri opredelitvi višine odpravnine zaradi

odpovedi pogodbe o zaposlitvi v letu 2010, so upoštevana določila iz:

<p class=MsoNormal style="margin-top:0cm;margin-right:0cm;margin-bottom:0cm;

margin-left:36.0pt;margin-bottom:.0001pt;text-align:justify;text-indent:-18.0pt"><span

style="font-size:12.0pt;font-family:Wingdings">§

Zakona o dohodnini (glej:

Zakonodaja/Davki/Dohodnina/ZDOH/Zakon o dohodnini (ZDoh-2) – deveta točka

prvega odstavka, tretji in četrti odstavek 44. člena).

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify">

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify">

<p class=MsoNormal align=center style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:center;text-autospace:none">44.

člen – ZDoh-2

<p class=MsoNormal align=center style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:center;text-autospace:none">(dohodek

iz delovnega razmerja, ki se ne všteva v davčno osnovo)

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-indent:

9.0pt;text-autospace:none">(1)

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-indent:

9.0pt;text-autospace:none">[…]

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-indent:9.0pt;text-autospace:none">9.

odpravnina zaradi odpovedi pogodbe o zaposlitvi, ki je določena kot pravica iz

delovnega razmerja in izplačana pod pogoji, ki jih določa Zakon o delovnih

razmerjih, v višini odpravnine, ki jo je delodajalec dolžan izplačati na

podlagi 109. člena Zakona o delovnih razmerjih (Uradni list RS, št. 42/02),

vendar največ do višine desetih povprečnih mesečnih plač zaposlenih v

Sloveniji. Za odpravnino iz prejšnjega stavka se ne šteje odpravnina, izplačana

delojemalcu, ki sklene novo pogodbo o zaposlitvi pri istem delodajalcu ali pri

osebi, ki je z delodajalcem povezana oseba in odpravnina, izplačana

delojemalcu, ki je z delodajalcem povezana oseba;

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-indent:9.0pt;text-autospace:none">[…]

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-indent:9.0pt;text-autospace:none">(3)

Pri določanju zneska povprečne mesečne plače zaposlenih v Sloveniji, navedenega

v 6., 9. in 10. točki prvega odstavka tega člena, se upošteva zadnji podatek

Statističnega urada Republike Slovenije.

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-indent:9.0pt;text-autospace:none">(4)

Če delodajalec izplačuje dohodke iz 2., 6., 9. in 10. točke prvega odstavka in drugega odstavka tega člena v višini, ki presega znesek, naveden v

navedenih točkah in odstavkih kot neobdavčen, se znesek posameznega dohodka v

delu, ki presega znesek, ki je določen kot neobdavčen, všteva v davčno osnovo dohodka

iz delovnega razmerja.

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-indent:9.0pt">

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-indent:9.0pt">

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-indent:9.0pt">

<p class=MsoNormal style="margin-top:0cm;margin-right:0cm;margin-bottom:0cm;

margin-left:18.0pt;margin-bottom:.0001pt;text-align:justify;text-indent:-18.0pt"><span

style="font-size:12.0pt">Pravna podlaga (po stanju na dan 01.01.2010):

<p class=MsoNormal style="margin-top:0cm;margin-right:0cm;margin-bottom:0cm;

margin-left:9.0pt;margin-bottom:.0001pt;text-align:justify;text-indent:-9.0pt"><span

style="font-size:12.0pt;font-family:Wingdings">§

Zakon o dohodnini /ZDoh-2/, Uradni

list RS, št. 117/06, 90/07-Obvestilo, 10/08-ZDoh-2A, 78/08-ZDoh-2B,

92/08-Obvestilo, 125/08-ZDoh-2C in 20/09-ZDoh-2D).

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify">

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify">

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify">

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