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DEL PLAČE ZA POSLOVNO USPEŠNOST – leto 2019
(11.12.2019)
<!DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Strict//EN" "http://www.w3.org/TR/xhtml1/DTD/xhtml1-strict.dtd"> <html xmlns="http://www.w3.org/1999/xhtml"> <head> <meta http-equiv="Content-Type" content= "text/html; charset=utf-8" /> <meta name="Generator" content="Microsoft Word 14 (filtered)" /> <title>Šablona</title> <style type="text/css"> /*<![CDATA[*/ <!-- /* Font Definitions */ @font-face {font-family:Wingdings; panose-1:5 0 0 0 0 0 0 0 0 0;} @font-face {font-family:"Cambria Math"; panose-1:2 4 5 3 5 4 6 3 2 4;} @font-face {font-family:Calibri; panose-1:2 15 5 2 2 2 4 3 2 4;} /* Style Definitions */ p.MsoNormal, li.MsoNormal, div.MsoNormal {margin-top:0cm; margin-right:0cm; margin-bottom:12.0pt; margin-left:0cm; font-size:10.0pt; font-family:"Arial","sans-serif";} h1 {margin:0cm; margin-bottom:.0001pt; text-align:justify; line-height:150%; page-break-after:avoid; font-size:12.0pt; font-family:"Arial","sans-serif"; color:red; font-weight:normal; text-decoration:underline;} p.MsoFootnoteText, li.MsoFootnoteText, div.MsoFootnoteText {margin:0cm; 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text-autospace:none; font-size:12.0pt; font-family:"Arial","sans-serif";} /* Page Definitions */ @page WordSection1 {size:595.3pt 841.9pt; margin:70.9pt 70.9pt 2.0cm 70.9pt;} div.WordSection1 {page:WordSection1;} /* List Definitions */ ol {margin-bottom:0cm;} ul {margin-bottom:0cm;} --> /*]]>*/ </style> </head> <body lang="SL" link="blue" vlink="purple" xml:lang="SL"> <div class="WordSection1"> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt'> <span style='font-size:6.0pt'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-indent: 7.1pt'> <span style='font-size:12.0pt'>Iz sklopa - modula:</span></p> <div style= 'border:none;border-bottom:solid windowtext 1.5pt;padding:0cm 0cm 1.0pt 0cm'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-indent: 7.1pt;border:none;padding:0cm'> <span style='font-size:12.0pt'>STATISTIKA & INFO/Statistični podatki/Podatki za obračun plač/ …</span></p> </div> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-indent: 9.0pt'> <b><span style='font-size:4.0pt'> </span></b></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-indent: 9.0pt'> <b><span style='font-size:4.0pt'> </span></b></p> <p class="MsoNormal" align="center" style= 'margin-top:0cm;margin-right:0cm; margin-bottom:0cm;margin-left:14.2pt;margin-bottom:.0001pt;text-align:center; text-indent:-14.2pt'> <b><span style='font-size:14.0pt'>»DEL PLAČE ZA POSLOVNO USPEŠNOST« – leto 2019</span></b></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt'> <span style='font-size:12.0pt'> </span></p> <div align="center"> <table class="MsoNormalTable" border="1" cellspacing="0" cellpadding="0" style='border-collapse:collapse;border:none'> <tr> <td valign="top" style= 'border:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-indent:-14.2pt'> <i><u><span style='font-size:12.0pt'>Na kratko o tem:</span></u></i></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt'> <span style='font-size:12.0pt;font-family:Symbol'>·<span style= 'font:7.0pt "Times New Roman"'> </span></span> <i><span style='font-size:12.0pt'>izplačevalec dohodka, ki nastopa v vlogi plačnika davka (opredelitev po 58. členu ZDavP-2) je dolžan za davčnega zavezanca / prejemnika dohodka izračunati, odtegniti in plačati davčni odtegljaj od dohodkov, od katerih se plačuje davčni odtegljaj;</span></i></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt'> <span style='font-size:12.0pt;font-family:Symbol'>·<span style= 'font:7.0pt "Times New Roman"'> </span></span> <i><span style='font-size:12.0pt'>del plače za poslovno uspešnost zapade pod izvajanje davčnega odtegljaja za PSV v celoti in za dohodnino, če je izplačano v znesku, ki presega ureditev/omejitev določeno po 12. točki prvega odstavka 44. člena ZDoh-2;</span></i></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt'> <span style='font-size:12.0pt;font-family:Symbol'>·<span style= 'font:7.0pt "Times New Roman"'> </span></span> <i><span style='font-size:12.0pt'>po določilu 144. člena ZPIZ-2 se NE izenači dohodninska in prispevkovna obravnava dela plače za poslovno uspešnost;</span></i></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt'> <span style='font-size:12.0pt;font-family:Symbol'>·<span style= 'font:7.0pt "Times New Roman"'> </span></span> <i><span style='font-size:12.0pt'>na osnovo od katere se plačujejo PIZ prispevki, so vezani tudi ostali prispevki za socialno varnost (ZZ, SV, ZAP);</span></i></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt'> <span style='font-size:12.0pt;font-family:Symbol'>·<span style= 'font:7.0pt "Times New Roman"'> </span></span> <i><span style='font-size:12.0pt'>najvišji znesek dela plače za poslovno uspešnost, ki ne zapade pod izvajanje davčnega odtegljaja za dohodnino (t.i. najvišji določen znesek neobdavčenega zneska dela plače za poslovno uspešnost) je vezan na podatek zadnje objavljene povprečne mesečne plače v Sloveniji;</span></i></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt'> <i><span style='font-size:12.0pt'> </span></i></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt'> <span style='font-size:12.0pt;font-family:Symbol'>·<span style= 'font:7.0pt "Times New Roman"'> </span></span> <i><span style='font-size:12.0pt'>za del plače za poslovno uspešnost, <u>ki NE zapade</u> pod izvajanje davčnega odtegljaja za dohodnino, se poroča po obrazcu REK-1 (šifra dohodka 1152);</span></i></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt'> <span style='font-size:12.0pt;font-family:Symbol'>·<span style= 'font:7.0pt "Times New Roman"'> </span></span> <i><span style='font-size:12.0pt'>za del plače za poslovno uspešnost, <u>ki zapade</u> pod izvajanje davčnega odtegljaja za dohodnino, se poroča po obrazcu REK-1 (šifra dohodka 1151).</span></i></p> </td> </tr> </table> </div> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt'> <span style='font-size:12.0pt'> </span></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt'> <span style='font-size:12.0pt'> </span></p> <div align="center"> <table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="420" style= 'width:315.0pt;border-collapse:collapse'> <tr style='height:13.8pt'> <td width="121" rowspan="2" style= 'width:91.0pt;border:solid windowtext 1.0pt; 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'> <b><span style='font-size:12.0pt'>Obdobje / leto 2019</span></b></p> </td> <td width="299" rowspan="2" style= 'width:224.0pt;border-top:solid windowtext 1.0pt; 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'> <b><span style='font-size:12.0pt'>Del plače za poslovno uspešnost (€)</span></b></p> </td> <td style='height:13.8pt;border:none' width="0" height="18"></td> </tr> <tr style='height:19.15pt'> <td style='height:19.15pt;border:none' width="0" height="26"></td> </tr> <tr style='height:15.0pt'> <td width="121" nowrap="nowrap" valign="bottom" style= 'width:91.0pt;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'> <span style='font-size:12.0pt'>01.01. - 29.01.</span></p> </td> <td width="299" nowrap="nowrap" valign="bottom" style= 'width:224.0pt;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'> <span style='font-size:12.0pt'>1.676,38</span></p> </td> <td style='height:15.0pt;border:none' width="0" height="20"></td> </tr> <tr style='height:15.0pt'> <td width="121" nowrap="nowrap" valign="bottom" style= 'width:91.0pt;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'> <span style='font-size:12.0pt'>30.01. - 07.03.</span></p> </td> <td width="299" nowrap="nowrap" valign="bottom" style= 'width:224.0pt;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'> <span style='font-size:12.0pt'>1.812,73</span></p> </td> <td style='height:15.0pt;border:none' width="0" height="20"></td> </tr> <tr style='height:15.0pt'> <td width="121" nowrap="nowrap" valign="bottom" style= 'width:91.0pt;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'> <span style='font-size:12.0pt'>08.03. - 28.03.</span></p> </td> <td width="299" nowrap="nowrap" valign="bottom" style= 'width:224.0pt;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'> <span style='font-size:12.0pt'>1.782,12</span></p> </td> <td style='height:15.0pt;border:none' width="0" height="20"></td> </tr> <tr style='height:15.0pt'> <td width="121" nowrap="nowrap" valign="bottom" style= 'width:91.0pt;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'> <span style='font-size:12.0pt'>29.03. - 25.04.</span></p> </td> <td width="299" nowrap="nowrap" valign="bottom" style= 'width:224.0pt;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'> <span style='font-size:12.0pt'>1.729,15</span></p> </td> <td style='height:15.0pt;border:none' width="0" height="20"></td> </tr> <tr style='height:15.0pt'> <td width="121" nowrap="nowrap" valign="bottom" style= 'width:91.0pt;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'> <span style='font-size:12.0pt'>26.04. - 30.05</span></p> </td> <td width="299" nowrap="nowrap" valign="bottom" style= 'width:224.0pt;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'> <span style='font-size:12.0pt'>1.714,49</span></p> </td> <td style='height:15.0pt;border:none' width="0" height="20"></td> </tr> <tr style='height:15.0pt'> <td width="121" nowrap="nowrap" valign="bottom" style= 'width:91.0pt;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'> <span style='font-size:12.0pt'>31.05. - 27.06.</span></p> </td> <td width="299" nowrap="nowrap" valign="bottom" style= 'width:224.0pt;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'> <span style='font-size:12.0pt'>1.752,34</span></p> </td> <td style='height:15.0pt;border:none' width="0" height="20"></td> </tr> <tr style='height:15.0pt'> <td width="121" nowrap="nowrap" valign="bottom" style= 'width:91.0pt;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'> <span style='font-size:12.0pt'>28.06. - 25.07.</span></p> </td> <td width="299" nowrap="nowrap" valign="bottom" style= 'width:224.0pt;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'> <span style='font-size:12.0pt'>1.730,70</span></p> </td> <td style='height:15.0pt;border:none' width="0" height="20"></td> </tr> <tr style='height:15.0pt'> <td width="121" nowrap="nowrap" valign="bottom" style= 'width:91.0pt;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'> <span style='font-size:12.0pt'>26.07. - 29.08.</span></p> </td> <td width="299" nowrap="nowrap" valign="bottom" style= 'width:224.0pt;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'> <span style='font-size:12.0pt'>1.728,12</span></p> </td> <td style='height:15.0pt;border:none' width="0" height="20"></td> </tr> <tr style='height:15.0pt'> <td width="121" nowrap="nowrap" valign="bottom" style= 'width:91.0pt;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'> <span style='font-size:12.0pt'>30.08. - 26.09.</span></p> </td> <td width="299" nowrap="nowrap" valign="bottom" style= 'width:224.0pt;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'> <span style='font-size:12.0pt'>1.717,78</span></p> </td> <td style='height:15.0pt;border:none' width="0" height="20"></td> </tr> <tr style='height:15.0pt'> <td width="121" nowrap="nowrap" valign="bottom" style= 'width:91.0pt;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'> <span style='font-size:12.0pt'>27.09. - 29.10.</span></p> </td> <td width="299" nowrap="nowrap" valign="bottom" style= 'width:224.0pt;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'> <span style='font-size:12.0pt'>1.737,42</span></p> </td> <td style='height:15.0pt;border:none' width="0" height="20"></td> </tr> <tr style='height:15.0pt'> <td width="121" nowrap="nowrap" valign="bottom" style= 'width:91.0pt;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'> <span style='font-size:12.0pt'>30.10. - 28.11.</span></p> </td> <td width="299" nowrap="nowrap" valign="bottom" style= 'width:224.0pt;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'> <span style='font-size:12.0pt'>1.725,91</span></p> </td> <td style='height:15.0pt;border:none' width="0" height="20"></td> </tr> <tr style='height:15.0pt'> <td width="121" nowrap="nowrap" valign="bottom" style= 'width:91.0pt;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'> <span style='font-size:12.0pt'>29.11. - naprej</span></p> </td> <td width="299" nowrap="nowrap" valign="bottom" style= 'width:224.0pt;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'> <span style='font-size:12.0pt'>1.712,11</span></p> </td> <td style='height:15.0pt;border:none' width="0" height="20"></td> </tr> </table> </div> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt'> <span style='font-size:12.0pt'> </span></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt'> <span style='font-size:12.0pt'> </span></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt'> <span style='font-size:12.0pt'>Pri opredelitvi zneska dela plače za poslovno uspešnost v letu 2019 so upoštevana (predvsem) določila iz:</span></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt'> <span style='font-size:12.0pt;font-family:Symbol'>·<span style= 'font:7.0pt "Times New Roman"'> </span></span> <b><span style='font-size:12.0pt'>Zakona o dohodnini</span></b> <span style='font-size:12.0pt'>(glej: Zakonodaja/Davki/Dohodnina/ZDOH/Zakon o dohodnini /ZDoh-2/ – 12. točka prvega odstavka, tretji in četrti odstavek 44. člena),</span></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt'> <span style='font-size:12.0pt;font-family:Symbol'>·<span style= 'font:7.0pt "Times New Roman"'> </span></span> <b><span style='font-size:12.0pt'>Zakona o pokojninskem in invalidskem zavarovanju</span></b> <span style= 'font-size:12.0pt'>(glej: Zakonodaja/Delo in prispevki/Socialni prispevki in dajatve/ZPIZ/Zakon o pokojninskem in invalidskem zavarovanju (ZPIZ-2) – tretji odstavek 144. člena).</span></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt'> <span style='font-size:12.0pt'> </span></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-indent:-14.2pt'> <span style='font-size:12.0pt'> </span></p> <p class="MsoNormal" align="center" style= 'margin-top:0cm;margin-right:0cm; margin-bottom:0cm;margin-left:14.2pt;margin-bottom:.0001pt;text-align:center; text-indent:-14.2pt;text-autospace:none'> <b><u><span style='font-size:12.0pt'>ZDoh-2</span></u></b></p> <p class="MsoNormal" align="center" style= 'margin-top:0cm;margin-right:0cm; margin-bottom:0cm;margin-left:14.2pt;margin-bottom:.0001pt;text-align:center; text-indent:-14.2pt;text-autospace:none'> <b><span style='font-size:12.0pt'>44. člen</span></b></p> <p class="MsoNormal" align="center" style= 'margin-top:0cm;margin-right:0cm; margin-bottom:0cm;margin-left:14.2pt;margin-bottom:.0001pt;text-align:center; text-indent:-14.2pt;text-autospace:none'> <span style='font-size:12.0pt'>(dohodek iz delovnega razmerja, ki se ne všteva v davčno osnovo)</span></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt'> <span style='font-size:12.0pt'>(1) <b>V davčno osnovo dohodka iz delovnega razmerja se ne vštevajo:</b></span></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-indent:-14.2pt;text-autospace: none'> <span style='font-size:12.0pt'>[…]</span></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt; text-autospace:none'> <span style='font-size:12.0pt'>12. <b>del plače za poslovno uspešnost po zakonu, ki ureja delovna razmerja, ali vsebinsko primerljiv dohodek iz tujine, izplačan enkrat v koledarskem letu vsem upravičenim delavcem hkrati, če:</b></span></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt; text-autospace:none'> <span style='font-size:12.0pt'>– imajo vsi delavci pri delodajalcu pravico do izplačila dela plače za poslovno uspešnost in so pravica do izplačila dela plače za poslovno uspešnost ter merila za njegovo izplačilo določeni v splošnem aktu delodajalca, s katerim so delavci vnaprej seznanjeni, ali</span></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt; text-autospace:none'> <span style='font-size:12.0pt'>– je s kolektivno pogodbo dogovorjena možnost izplačila dela plače za poslovno uspešnost po merilih, dogovorjenih v tej kolektivni pogodbi ali dogovorjenih na način ali na podlagi te kolektivne pogodbe,</span></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt; text-autospace:none'> <span style='font-size:12.0pt'>in sicer <b><u>do višine 100 % povprečne mesečne plače zaposlenih v Sloveniji.</u></b> Šteje se, da imajo pravico do dela plače za poslovno uspešnost vsi delavci pri delodajalcu, če so pogoji za pridobitev pravice do dela plače za poslovno uspešnost s splošnim aktom delodajalca določeni enotno za vse delavce.</span></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt; text-autospace:none'> <span style='font-size:12.0pt'>[…]</span></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt; text-autospace:none'> <span style='font-size:12.0pt'>(3) <b>Pri določanju zneska povprečne mesečne plače zaposlenih v Sloveniji</b>, navedenega v 6., 9., 10., 11. in 12. točki prvega odstavka tega člena, <b>se upošteva zadnji podatek Statističnega urada Republike Slovenije.</b></span></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt; text-autospace:none'> <span style='font-size:12.0pt'>(4) <b>Če delodajalec izplačuje dohodke</b> iz 2., 6., 9., 10., 11. in 12. točke prvega odstavka in drugega odstavka tega člena <b>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.</b></span></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt'> <span style='font-size:12.0pt'> </span></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt'> <span style='font-size:12.0pt'> </span></p> <p class="MsoNormal" align="center" style= 'margin-top:0cm;margin-right:0cm; margin-bottom:0cm;margin-left:14.2pt;margin-bottom:.0001pt;text-align:center; text-indent:-14.2pt'> <b><u><span style='font-size:12.0pt'>ZPIZ-2</span></u></b></p> <p class="MsoNormal" align="center" style= 'margin-top:0cm;margin-right:0cm; margin-bottom:0cm;margin-left:14.2pt;margin-bottom:.0001pt;text-align:center; text-indent:-14.2pt;text-autospace:none'> <b><span style='font-size:12.0pt'>144. člen</span></b></p> <p class="MsoNormal" align="center" style= 'margin-top:0cm;margin-right:0cm; margin-bottom:0cm;margin-left:14.2pt;margin-bottom:.0001pt;text-align:center; text-indent:-14.2pt;text-autospace:none'> <span style='font-size:12.0pt'>(osnove za osebe v delovnem razmerju)</span></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt; text-autospace:none'> <span style='font-size:12.0pt'>(1) Osnova za plačilo prispevkov za zavarovance iz 14. člena tega zakona je plača oziroma nadomestilo plače ter <b>vsi drugi prejemki na podlagi delovnega razmerja, vključno z bonitetami ter povračili stroškov v zvezi z delom, izplačanimi v denarju, bonih ali v naravi.</b></span></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt; text-autospace:none'> <span style='font-size:12.0pt'>[…]</span></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt'> <span style='font-size:12.0pt'> </span></p> <p class="MsoNormal" align="center" style= 'margin-top:0cm;margin-right:0cm; margin-bottom:0cm;margin-left:14.2pt;margin-bottom:.0001pt;text-align:center; text-indent:-14.2pt'> <b><u><span style='font-size:12.0pt'>ZZVZZ</span></u></b></p> <p class="MsoNormal" align="center" style= 'margin-top:0cm;margin-right:0cm; margin-bottom:0cm;margin-left:14.2pt;margin-bottom:.0001pt;text-align:center; text-indent:-14.2pt;text-autospace:none'> <b><span style='font-size:12.0pt'>50. člen</span></b></p> <p class="Pa3" style= 'margin-left:14.2pt;text-align:justify;text-indent:-14.2pt; line-height:normal'> Prispevki za zavarovance iz 1., 2. in 3. točke prvega odstavka 15. člena tega zakona se plačujejo od osnove za plačilo prispevkov, ki je <b>enaka osnovi za plačilo prispevkov za obvezno pokojninsko in invalidsko zavarovanje.</b></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt'> <span style='font-size:12.0pt'>[…]</span></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt'> <span style='font-size:12.0pt'> </span></p> <p class="MsoNormal" align="center" style= 'margin-top:0cm;margin-right:0cm; margin-bottom:0cm;margin-left:14.2pt;margin-bottom:.0001pt;text-align:center; text-indent:-14.2pt'> <b><u><span style='font-size:12.0pt'>ZSDP-1</span></u></b></p> <p class="MsoNormal" align="center" style= 'margin-top:0cm;margin-right:0cm; margin-bottom:0cm;margin-left:14.2pt;margin-bottom:.0001pt;text-align:center; text-indent:-14.2pt'> <b><span style='font-size:12.0pt'>10. člen</span></b></p> <p class="MsoNormal" align="center" style= 'margin-top:0cm;margin-right:0cm; margin-bottom:0cm;margin-left:14.2pt;margin-bottom:.0001pt;text-align:center; text-indent:-14.2pt'> <span style='font-size:12.0pt'>(osnova za plačilo prispevkov)</span></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt'> <span style='font-size:12.0pt'>Prispevki se obračunavajo od osnove za plačilo prispevkov, ki je enaka osnovi za plačilo prispevkov, <b>od katere zavarovanci</b> iz 8. člena tega zakona <b>plačujejo prispevke za obvezno pokojninsko in invalidsko zavarovanje.</b></span></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt'> <span style='font-size:12.0pt'> </span></p> <p class="MsoNormal" align="center" style= 'margin-top:0cm;margin-right:0cm; margin-bottom:0cm;margin-left:14.2pt;margin-bottom:.0001pt;text-align:center; text-indent:-14.2pt'> <b><u><span style='font-size:12.0pt'>ZUTD</span></u></b></p> <p class="MsoNormal" align="center" style= 'margin-top:0cm;margin-right:0cm; margin-bottom:0cm;margin-left:14.2pt;margin-bottom:.0001pt;text-align:center; text-indent:-14.2pt'> <b><span style='font-size:12.0pt'>135. člen</span></b></p> <p class="MsoNormal" align="center" style= 'margin-top:0cm;margin-right:0cm; margin-bottom:0cm;margin-left:14.2pt;margin-bottom:.0001pt;text-align:center; text-indent:-14.2pt'> <span style='font-size:12.0pt'>(osnova za plačilo prispevkov)</span></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt'> <span style='font-size:12.0pt'>(1) Prispevki se obračunavajo od osnove za plačilo prispevkov, ki je enaka osnovi za plačilo prispevkov, <b>od katere zavarovanci</b> iz 54. člena tega zakona <b>plačujejo prispevke za obvezno pokojninsko in invalidsko zavarovanje.</b></span></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt'> <span style='font-size:12.0pt'>[…]</span></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt'> <span style='font-size:12.0pt'> </span></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt'> <span style='font-size:12.0pt'> </span></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-indent:-14.2pt'> <u><span style='font-size:12.0pt'>Pravna podlaga (po stanju na dan 01.01.2019):</span></u></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt; text-autospace:none'> <span style='font-size:12.0pt;font-family:Symbol'>·<span style= 'font:7.0pt "Times New Roman"'> </span></span> <span style='font-size:12.0pt'><a href= "http://www.superdavki.com/article/16215/ref_cat/5" target= "_top">Zakon o dohodnini - ZDoh-2</a>, Uradni list RS, št. 13/11-UPB7, 24/12-ZDoh-2I, 30/12-ZDoh-2J, 75/12-ZDoh-2K, 40/12-ZUJF, 94/12-ZDoh-2L, 96/13-ZDoh-2M, 29/14-Odl. US št. U-I-175/11-12, 23/15-ZDoh-2O, 50/14-ZDoh-2N, 55/15-ZDoh-2P, 102/15-ZUJF-E, 63/16-ZDoh-2R in 69/17-ZDoh-2S.</span></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt; text-autospace:none'> <span style='font-size:12.0pt;font-family:Symbol'>·<span style= 'font:7.0pt "Times New Roman"'> </span></span> <span style='font-size:12.0pt'><a href= "http://www.superdavki.com/article/16116/ref_cat/140" target= "_top">Zakon o pokojninskem in invalidskem zavarovanju - ZPIZ-2</a></span><span style='font-size:12.0pt'>, Uradni list RS, št. 96/12, 39/13-ZPIZ-A, 63/13-ZIUPTDSV, 99/13-ZSVarPre-C, 101/13-ZIPRS1415, 111/13-ZMEPIZ-1, 44/14-ORZPIZ206, 85/14-ZUJF-B, 95/14-ZUJF-C, 97/14-ZMEPIZ-1A, 90/15-ZIUPTD, 102/15-ZPIZ-2B, 40/17-ZPIZ-2D, 23/17-ZPIZ-2C in 65/17-ZPIZ-2E.</span></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt'> <span style='font-size:12.0pt;font-family:Symbol'>·<span style= 'font:7.0pt "Times New Roman"'> </span></span> <span style='font-size:12.0pt'><a href= "http://www.superdavki.com/article/13222" target="_top">Zakon o zdravstvenem varstvu in zdravstvenem zavarovanju - ZZVZZ</a>, Uradni list RS, št. 72/06-UPB3, 114/06-ZUTPG, 91/07-ZZVZZ-J, 76/08-ZZVZZ-K, 62/10-ZUPJS, 87/11-ZZVZZ-L, 40/12-ZUJF, 21/13-ZUTD-A, 63/13-ZIUPTDSV, 91/13-ZZVZZ-M, 99/13-ZUPJS-C, 99/13-ZSVarPre, 111/13-ZMEPIZ-1, 95/14-ZIUPTDSV-A, 95/14-ZUJF-C, 47/15-ZZSDT in 90/15-ZIUPTD.</span></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt'> <span style='font-size:12.0pt;font-family:Symbol'>·<span style= 'font:7.0pt "Times New Roman"'> </span></span> <span style='font-size:12.0pt'><a href= "http://www.superdavki.com/article/13612" target="_top">Zakon o starševskem varstvu in družinskih prejemkih - ZSDP-1</a>, Uradni list RS, št. 26/14, 95/14-ZIUPTDSV-A in 90/15-ZIUPTD.</span></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt; text-autospace:none'> <span style='font-size:12.0pt;font-family:Symbol'>·<span style= 'font:7.0pt "Times New Roman"'> </span></span> <span style='font-size:12.0pt'><a href= "http://www.superdavki.com/article/16007" target="_top">Zakon o urejanju trga dela - ZUTD</a></span><span style= 'font-size:12.0pt'>, Uradni list RS, št. 80/10, 40/12-ZUJF, 21/13-ZUTD-A, 63/13-ZUTD-B, 63/13-ZIUPTDSV, 100/13-ZUTD-C, 32/14-ZPDZC-1, 47/15-ZZSDT in 55/17-ZUTD-D.</span></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt; text-autospace:none'> <span style='font-size:12.0pt;font-family:Symbol'>·<span style= 'font:7.0pt "Times New Roman"'> </span></span> <span style='font-size:12.0pt'><a href= "http://www.superdavki.com/article/16781/ref_cat/116" target= "_top">Zakon o davčnem postopku - ZDavP-2</a>, Uradni list RS, št. 13/11-UPB4, 32/12-ZDavP-2E, 94/12-ZDavP-2F, 111/13-ZDavP-2G, 40/14-ZIN-B, 25/14-ZFU, 90/14-ZDavP-2H, 91/15-ZDavP-2I, 63/16-ZDavP-2J, 69/17 in 13/18-ZJF-H.</span></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt; text-autospace:none'> <span style='font-size:12.0pt;font-family:Symbol'>·<span style= 'font:7.0pt "Times New Roman"'> </span></span> <span style='font-size:12.0pt'><a href= "http://www.superdavki.com/article/17445/ref_cat/119" target= "_top">Pravilnik o vsebini in obliki obračuna davčnih odtegljajev ter o načinu predložitve davčnemu organu - REK obrazci</a></span><span style='font-size:12.0pt'>, Uradni list RS, št. 37/08, 64/08, 62/09, 22/10, 109/10, 107/12, 32/13, 85/13, 108/13, 22/14, 93/14, 101/15, 60/16, 79/16, 63/17, 79/17 in 78/18.</span></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt'> <span style='font-size:12.0pt'> </span></p> </div> </body> </html>
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