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Iz sklopa - modula:

STATISTIKA

& INFO/Statistični podatki/Regres za prehrano/ …

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<h1 style="text-indent:9.0pt;line-height:normal">»REGRES

ZA PREHRANO MED DELOM« – leto 2011</h1>

Obvezno

upoštevajte komentar ob zaključku tabele!

<table class=MsoNormalTable border=1 cellspacing=0 cellpadding=0 width=594

style="width:356.5pt;margin-left:-39.3pt;border-collapse:collapse;border:none">

<td width=232 rowspan=2 style="width:139.3pt;border:solid windowtext 1.0pt;

border-left:none;background:#E6E6E6;padding:0cm 5.4pt 0cm 5.4pt;height:15.0pt">

<p class=MsoNormal align=center style="text-align:center;text-indent:.1pt;

line-height:normal">Obdobje / leto 2011

</td>

<td width=362 rowspan=2 style="width:217.2pt;border-top:solid windowtext 1.0pt;

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

background:#E6E6E6;padding:0cm 5.4pt 0cm 5.4pt;height:15.0pt">

<p class=MsoNormal align=center style="text-align:center;text-indent:9.0pt;

line-height:normal">Povračilo stroškov za prehrano med delom / dan v €

</td>

</tr>

</tr>

<td width=232 nowrap valign=bottom style="width:139.3pt;border-top:none;

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

padding:0cm 5.4pt 0cm 5.4pt;height:15.0pt">

<p class=MsoNormal align=center style="text-align:center;text-indent:.1pt;

line-height:normal">01.01. – naprej

</td>

<td width=362 nowrap valign=bottom style="width:217.2pt;border:none;

border-bottom:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt;height:15.0pt">

<p class=MsoNormal align=center style="text-align:center;text-indent:9.0pt;

line-height:normal">6,12

</td>

</tr>

</table>

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Pri opredelitvi

višine povračila stroškov za prehrano med delom v letu 2011, so upoštevana

določila iz:

<span

style="font-family:Wingdings">§

Uredbe o davčni obravnavi povračil stroškov in drugih dohodkov iz

delovnega razmerja (glej: Statistika&info/Statistični podatki/Uredba o

povračilih stroškov/Uredba o davčni obravnavi povračil stroškov in drugih dohodkov

iz delovnega razmerja (neuradno prečiščeno besedilo) – 2. člen).

<p class=h4 style="margin-top:0cm;margin-right:.85pt;margin-bottom:0cm;

margin-left:0cm;margin-bottom:.0001pt;text-indent:9.0pt"><span

style="font-size:12.0pt;color:windowtext">2. člen

<p class=h4 style="margin-top:0cm;margin-right:.85pt;margin-bottom:0cm;

margin-left:0cm;margin-bottom:.0001pt;text-indent:9.0pt"><span

style="font-size:12.0pt;color:windowtext">(prehrana med delom)

<p class=p style="margin-top:0cm;margin-right:.85pt;margin-bottom:0cm;

margin-left:0cm;margin-bottom:.0001pt;text-indent:9.0pt"><span

style="font-size:12.0pt;color:windowtext">(1) Povračilo stroškov za prehrano

med delom se ne všteva v davčno osnovo dohodka iz delovnega razmerja, za vsak

dan, ko je delojemalec na delu prisoten štiri ure ali več, do višine 6,12 eura.

<p class=p style="margin-top:0cm;margin-right:.85pt;margin-bottom:0cm;

margin-left:0cm;margin-bottom:.0001pt;text-indent:9.0pt"><span

style="font-size:12.0pt;color:windowtext">(2) Če je delojemalec na delu

prisoten deset ur ali več, se za ta dan, poleg povračila stroškov za prehrano

med delom v skladu s prejšnjim odstavkom, v davčno osnovo dohodka iz delovnega

razmerja ne všteva povračilo stroškov za prehrano med delom, do višine 0,76

eura za vsako dopolnjeno uro prisotnosti na delu po osmih urah prisotnosti na

delu.

<p class=p style="margin-top:0cm;margin-right:.85pt;margin-bottom:0cm;

margin-left:0cm;margin-bottom:.0001pt;text-indent:9.0pt"><span

style="font-size:12.0pt;color:windowtext">(3) Pod pogoji in do višin iz prvega

in drugega odstavka tega člena se prizna strošek prehrane med delom

delojemalcu, ki dosega dohodek iz delovnega razmerja iz tujine.

<p class=MsoNormal style="text-indent:9.0pt;line-height:normal;text-autospace:

none">

<p class=MsoNormal style="text-indent:9.0pt;line-height:normal;text-autospace:

none">

Število

delovnih dni v letu 2011 (delovne dneve predstavljajo vsi dnevi v tednu brez

praznikov ter sobot in nedelj):

<table class=MsoNormalTable border=1 cellspacing=0 cellpadding=0

style="border-collapse:collapse;border:none">

<td width=246 style="width:147.5pt;border-top:solid windowtext 1.0pt;

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

background:#E6E6E6;padding:0cm 3.5pt 0cm 3.5pt;height:22.7pt">

<p class=MsoNormal align=center style="text-align:center;text-indent:9.0pt;

line-height:normal">Mesec / leto 2011

</td>

<td width=225 style="width:135.0pt;border-top:solid windowtext 1.0pt;

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

background:#E6E6E6;padding:0cm 3.5pt 0cm 3.5pt;height:22.7pt">

<p class=MsoNormal align=center style="text-align:center;text-indent:9.0pt;

line-height:normal">Število delovnih dni

</td>

</tr>

<tr>

<td width=246 valign=top style="width:147.5pt;border:none;border-bottom:solid windowtext 1.0pt;

padding:0cm 3.5pt 0cm 3.5pt">

<p class=MsoNormal align=center style="text-align:center;text-indent:9.0pt;

line-height:normal">Januar

</td>

<td width=225 valign=top style="width:135.0pt;border:none;border-bottom:solid windowtext 1.0pt;

padding:0cm 3.5pt 0cm 3.5pt">

<p class=MsoNormal align=center style="text-align:center;text-indent:9.0pt;

line-height:normal">21

</td>

</tr>

<tr>

<td width=246 valign=top style="width:147.5pt;border:none;border-bottom:solid windowtext 1.0pt;

padding:0cm 3.5pt 0cm 3.5pt">

<p class=MsoNormal align=center style="text-align:center;text-indent:9.0pt;

line-height:normal">Februar

</td>

<td width=225 valign=top style="width:135.0pt;border:none;border-bottom:solid windowtext 1.0pt;

padding:0cm 3.5pt 0cm 3.5pt">

<p class=MsoNormal align=center style="text-align:center;text-indent:9.0pt;

line-height:normal">19

</td>

</tr>

<tr>

<td width=246 valign=top style="width:147.5pt;border:none;border-bottom:solid windowtext 1.0pt;

padding:0cm 3.5pt 0cm 3.5pt">

<p class=MsoNormal align=center style="text-align:center;text-indent:9.0pt;

line-height:normal">Marec

</td>

<td width=225 valign=top style="width:135.0pt;border:none;border-bottom:solid windowtext 1.0pt;

padding:0cm 3.5pt 0cm 3.5pt">

<p class=MsoNormal align=center style="text-align:center;text-indent:9.0pt;

line-height:normal">23

</td>

</tr>

<tr>

<td width=246 valign=top style="width:147.5pt;border:none;border-bottom:solid windowtext 1.0pt;

padding:0cm 3.5pt 0cm 3.5pt">

<p class=MsoNormal align=center style="text-align:center;text-indent:9.0pt;

line-height:normal">April

</td>

<td width=225 valign=top style="width:135.0pt;border:none;border-bottom:solid windowtext 1.0pt;

padding:0cm 3.5pt 0cm 3.5pt">

<p class=MsoNormal align=center style="text-align:center;text-indent:9.0pt;

line-height:normal">19

</td>

</tr>

<tr>

<td width=246 valign=top style="width:147.5pt;border:none;border-bottom:solid windowtext 1.0pt;

padding:0cm 3.5pt 0cm 3.5pt">

<p class=MsoNormal align=center style="text-align:center;text-indent:9.0pt;

line-height:normal">Maj

</td>

<td width=225 valign=top style="width:135.0pt;border:none;border-bottom:solid windowtext 1.0pt;

padding:0cm 3.5pt 0cm 3.5pt">

<p class=MsoNormal align=center style="text-align:center;text-indent:9.0pt;

line-height:normal">21

</td>

</tr>

<tr>

<td width=246 valign=top style="width:147.5pt;border:none;border-bottom:solid windowtext 1.0pt;

padding:0cm 3.5pt 0cm 3.5pt">

<p class=MsoNormal align=center style="text-align:center;text-indent:9.0pt;

line-height:normal">Junij

</td>

<td width=225 valign=top style="width:135.0pt;border:none;border-bottom:solid windowtext 1.0pt;

padding:0cm 3.5pt 0cm 3.5pt">

<p class=MsoNormal align=center style="text-align:center;text-indent:9.0pt;

line-height:normal">22

</td>

</tr>

<tr>

<td width=246 valign=top style="width:147.5pt;border:none;border-bottom:solid windowtext 1.0pt;

padding:0cm 3.5pt 0cm 3.5pt">

<p class=MsoNormal align=center style="text-align:center;text-indent:9.0pt;

line-height:normal">Julij

</td>

<td width=225 valign=top style="width:135.0pt;border:none;border-bottom:solid windowtext 1.0pt;

padding:0cm 3.5pt 0cm 3.5pt">

<p class=MsoNormal align=center style="text-align:center;text-indent:9.0pt;

line-height:normal">21

</td>

</tr>

<tr>

<td width=246 valign=top style="width:147.5pt;border:none;border-bottom:solid windowtext 1.0pt;

padding:0cm 3.5pt 0cm 3.5pt">

<p class=MsoNormal align=center style="text-align:center;text-indent:9.0pt;

line-height:normal">Avgust

</td>

<td width=225 valign=top style="width:135.0pt;border:none;border-bottom:solid windowtext 1.0pt;

padding:0cm 3.5pt 0cm 3.5pt">

<p class=MsoNormal align=center style="text-align:center;text-indent:9.0pt;

line-height:normal">22

</td>

</tr>

<tr>

<td width=246 valign=top style="width:147.5pt;border:none;border-bottom:solid windowtext 1.0pt;

padding:0cm 3.5pt 0cm 3.5pt">

<p class=MsoNormal align=center style="text-align:center;text-indent:9.0pt;

line-height:normal">September

</td>

<td width=225 valign=top style="width:135.0pt;border:none;border-bottom:solid windowtext 1.0pt;

padding:0cm 3.5pt 0cm 3.5pt">

<p class=MsoNormal align=center style="text-align:center;text-indent:9.0pt;

line-height:normal">22

</td>

</tr>

<tr>

<td width=246 valign=top style="width:147.5pt;border:none;border-bottom:solid windowtext 1.0pt;

padding:0cm 3.5pt 0cm 3.5pt">

<p class=MsoNormal align=center style="text-align:center;text-indent:9.0pt;

line-height:normal">Oktober

</td>

<td width=225 valign=top style="width:135.0pt;border:none;border-bottom:solid windowtext 1.0pt;

padding:0cm 3.5pt 0cm 3.5pt">

<p class=MsoNormal align=center style="text-align:center;text-indent:9.0pt;

line-height:normal">20

</td>

</tr>

<tr>

<td width=246 valign=top style="width:147.5pt;border:none;border-bottom:solid windowtext 1.0pt;

padding:0cm 3.5pt 0cm 3.5pt">

<p class=MsoNormal align=center style="text-align:center;text-indent:9.0pt;

line-height:normal">November

</td>

<td width=225 valign=top style="width:135.0pt;border:none;border-bottom:solid windowtext 1.0pt;

padding:0cm 3.5pt 0cm 3.5pt">

<p class=MsoNormal align=center style="text-align:center;text-indent:9.0pt;

line-height:normal">21

</td>

</tr>

<tr>

<td width=246 valign=top style="width:147.5pt;border:none;border-bottom:solid windowtext 1.0pt;

padding:0cm 3.5pt 0cm 3.5pt">

<p class=MsoNormal align=center style="text-align:center;text-indent:9.0pt;

line-height:normal">December

</td>

<td width=225 valign=top style="width:135.0pt;border:none;border-bottom:solid windowtext 1.0pt;

padding:0cm 3.5pt 0cm 3.5pt">

<p class=MsoNormal align=center style="text-align:center;text-indent:9.0pt;

line-height:normal">21

</td>

</tr>

</table>

</div>

Pri obračunu

nadomestila povračila stroškov za prehrano med delom lahko upoštevate število

delovnih dni oziroma ur rednega delovnega časa, opredeljenega z vašim aktom, v

skladu z Zakonom o delovnih razmerjih. Delavcu ne pripada nadomestilo za

prehrano za čas dopusta, ob odsotnosti zaradi bolezni …

Pravna

podlaga (po stanju na dan 01.01.2011):

<span

style="font-family:Wingdings">§ Uredba

o davčni obravnavi povračil stroškov in drugih dohodkov iz delovnega razmerja,

Uradni list RS, št. 140/06 in 76/08.

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