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REGRES ZA LETNI DOPUST – leto 2022 (11.05.2022)

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<span style='font-size:6.0pt'> </span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'><span style=
'font-size:12.0pt'>Iz sklopa - modula:</span></p>
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<span style='font-size:12.0pt'>STATISTIKA & INFO/Statistični
podatki/Regres za dopust/ …</span></p>
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<b><span style='font-size:14.0pt'>»REGRES ZA LETNI DOPUST« – leto
2022</span></b></p>
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<span style='font-size:12.0pt'> </span></p>
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<i><u><span style='font-size:12.0pt'>Na kratko o
tem:</span></u></i></p>
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<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>
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'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'>regres za letni dopust zapade pod
izvajanje davčnega odtegljaja za PSV in za dohodnino, če je
izplačan v znesku, ki presega ureditev/omejitev določeno po 13.
točki prvega odstavka 44. člena ZDoh-2;</span></i></p>
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'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
izenači dohodninska in prispevkovna obravnava regresa za letni
dopust – tj. »če je dohodnina, so tudi PSV«;</span></i></p>
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'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>
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'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 regresa za letni
dopust, ki ne zapade pod izvajanje davčnega odtegljaja za PSV je
vezan na podatek zadnje objavljene povprečne mesečne plače v
Sloveniji;</span></i></p>
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'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>
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<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 regres za letni dopust se
poroča po obrazcu REK-1 (šifra dohodka: 1090).</span></i></p>
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<span style='font-size:12.0pt'> </span></p>
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<span style='font-size:12.0pt'> </span></p>
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<table class="MsoNormalTable" border="0" cellspacing="0"
cellpadding="0" width="420" style=
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<td width="121" rowspan="2" style=
'width:90.9pt;border:solid windowtext 1.0pt; border-left:none;background:silver;padding:0cm 3.5pt 0cm 3.5pt;height:13.8pt'>
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<b><span style='font-size:12.0pt'>Obdobje / leto
2022</span></b></p>
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<td width="296" rowspan="2" style=
'width:222.3pt;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'>Regres za letni dopust
(€)</span></b></p>
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<td style='border:none;padding:0cm 0cm 0cm 0cm' width="2">
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<td style='height:13.8pt;border:none' width="0" height="18"></td>
</tr>
<tr style='height:19.15pt'>
<td width="2" nowrap="nowrap" valign="bottom" style=
'width:1.8pt;padding:0cm 3.5pt 0cm 3.5pt; height:19.15pt'></td>
<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:90.9pt;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. - 27.01.</span></p>
</td>
<td width="296" nowrap="nowrap" valign="bottom" style=
'width:222.3pt;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'>1.886,48</span></p>
</td>
<td width="2" style=
'width:1.8pt;padding:0cm 3.5pt 0cm 3.5pt;height:15.0pt'></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:90.9pt;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'>28.01. - 24.02.</span></p>
</td>
<td width="296" nowrap="nowrap" valign="bottom" style=
'width:222.3pt;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'>2.084,38</span></p>
</td>
<td width="2" style=
'width:1.8pt;padding:0cm 3.5pt 0cm 3.5pt;height:15.0pt'></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:90.9pt;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'>25.02. - 24.03.</span></p>
</td>
<td width="296" nowrap="nowrap" valign="bottom" style=
'width:222.3pt;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'>2.064,12</span></p>
</td>
<td width="2" style=
'width:1.8pt;padding:0cm 3.5pt 0cm 3.5pt;height:15.0pt'></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:90.9pt;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'>25.03. - 02.05.</span></p>
</td>
<td width="296" nowrap="nowrap" valign="bottom" style=
'width:222.3pt;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'>1.923,92</span></p>
</td>
<td width="2" style=
'width:1.8pt;padding:0cm 3.5pt 0cm 3.5pt;height:15.0pt'></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:90.9pt;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'>03.05. - naprej</span></p>
</td>
<td width="296" nowrap="nowrap" valign="bottom" style=
'width:222.3pt;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'>1.927,08</span></p>
</td>
<td width="2" style=
'width:1.8pt;padding:0cm 3.5pt 0cm 3.5pt;height:15.0pt'></td>
<td style='height:15.0pt;border:none' width="0" height="20"></td>
</tr>
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</div>
<p class="MsoNormal" style=
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<span style='font-size:12.0pt'> </span></p>
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<span style='font-size:12.0pt'> </span></p>
<p class="MsoNormal" style=
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<span style='font-size:12.0pt'>Pri opredelitvi zneska regresa za
letni dopust v letu 2022 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/ – 2.
točka prvega odstavka 37. člena, 13. točka prvega odstavka, tretji
in četrti odstavek 44. člena ZDoh-2),</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) – prvi odstavek in (predvsem) 3. alineja
tretjega odstavka 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'>
<b><span style='font-size:12.0pt'>37. 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'>(dohodek iz delovnega
razmerja)</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'>
<b><span style='font-size:12.0pt'>(1) Dohodek iz delovnega razmerja
vključuje zlasti:</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'>1. plačo, nadomestilo plače in vsako
drugo plačilo za opravljeno delo, ki vključuje tudi
provizije,</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'>2. <b>regres za letni dopust</b>,
jubilejno nagrado, odpravnino, solidarnostno pomoč,</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'>3. povračilo stroškov v zvezi z
delom,</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'>4. boniteto, ki jo delodajalec
zagotovi v korist delojemalca ali njegovega družinskega
člana,</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'>5. nadomestilo, ki ga zagotovi
delodajalec na podlagi dogovora z delojemalcem zaradi kateregakoli
pogoja v zvezi z zaposlitvijo ali zaradi spremembe v pogojih v
zvezi z zaposlitvijo, vsako izplačilo delodajalca v zvezi s
prenehanjem veljavnosti pogodbe o zaposlitvi, vsako izplačilo
zaradi prenehanja zaposlitve in podobni prejemki,</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'>6. prejemke, prejete zaradi
začasnega neizplačila dohodka iz zaposlitve,</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'>7. nadomestila in druge prejemke, ki
so prejeti od delodajalca ali druge osebe, skladno z drugimi
predpisi, kot posledica zaposlitve oziroma obveznega zavarovanja za
socialno varnost,</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'>8. dohodek na podlagi udeležbe v
dobičku, prejet iz delovnega razmerja.</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'>(2) Za dohodek iz delovnega razmerja
se štejejo tudi:</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><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'>
<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'>
<b><span style='font-size:12.0pt'>(1) V davčno osnovo dohodka iz
delovnega razmerja se ne vštevajo:</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>
<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'>
<b><span style='font-size:12.0pt'>13. regres za letni dopust, ki je
določen kot pravica iz delovnega razmerja v skladu z zakonom, ali
vsebinsko primerljiv dohodek iz tujine, in sicer do višine 100 %
povprečne mesečne plače zaposlenih v Sloveniji.</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>
<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'>(3) <b>Pri določanju zneska
povprečne mesečne plače zaposlenih v Sloveniji</b>, navedenega v
6., 9., 10., 11., 12. in 13. 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'>
<span style='font-size:12.0pt'>(4) <b>Če delodajalec izplačuje
dohodke</b> iz 2., 6., 9., 10., 11., 12. in 13. 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" 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'>(3) <b>Ne glede na prvi odstavek
tega člena se prispevki plačujejo od:</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-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-indent:7.1pt;text-autospace:none'>
<b><span style='font-size:12.0pt'>– zneska regresa za letni dopust,
ki presega 100 % zadnje znane povprečne mesečne plače zaposlenih v
Republiki Sloveniji po podatkih Statističnega urada Republike
Slovenije; če se regres izplača v dveh ali več delih, se ob
izplačilu naslednjega oziroma zadnjega dela regresa ugotovi celotna
višina regresa in izvrši obračun prispevkov od posameznih delov
regresa za letni dopust.</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; 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" 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-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
01.01.2022):</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=
"https://www.superdavki.com/article/22481/ref_cat/101" 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, 69/17-ZDoh-2S, 21/19-ZDoh-2T,
28/19-ZDoh-2U, 66/19-ZDoh-2V, 152/20-ZZUOOP, 203/20-ZIUPOPDVE,
15/21-ZDUOP, 206/21-ZDUPŠOP in 39/22-ZDoh-2Z.</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=
"https://www.superdavki.com/article/21600/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, 65/17-ZPIZ-2E, 28/19-ZPIZ-2F,
75/19-ZPIZ-2G, 139/20-ZPIZ-2H, 189/20-ZFRO, 15/21-ZDUOP,
51/21-ZPIZ-2I, 121/21-ZPIZ-2J in 162/21-ZPIZ-2K.</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=
"https://www.superdavki.com/article/22234/ref_cat/142" 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, 90/15-ZIUPTD, 61/17-ZUPŠ, 64/17-ZZDej-K,
36/19-ZZVZZ-N, 152/20-ZZUOOP, 175/20-ZIUOPDVE, 203/20-ZIUPOPDVE
189/20-ZFRO, 15/21-ZDUOP, 51/21-ZZVZZ-O, 112/21-ZNUPZ in
206/21-ZDUPŠOP.</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=
"https://www.superdavki.com/article/21274/ref_cat/219" target=
"_top">Zakon o starševskem varstvu in družinskih prejemkih -
ZSDP-1</a>, Uradni list RS, št. 26/14, 95/14-ZIUPTDSV-A,
90/15-ZIUPTD, 75/17-ZUPJS-G, 14/18-ZSDP-1B, 81/19-ZSDP-1C,
158/20-ZSDP-1D in 92/21-ZSDP-1E.</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'>
<a name="_Hlk76542806" id="_Hlk76542806"><span style=
'font-size:12.0pt; font-family:Symbol'>·<span style=
'font:7.0pt "Times New Roman"'>     </span></span></a>
<a href="https://www.superdavki.com/article/22134" target=
"_top"><span style='font-size:12.0pt'>Zakon o urejanju trga dela -
ZUTD</span></a><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, 55/17-ZUTD-D,
75/19-ZUTD-E, 175/20-ZIUOPDVE, 189/20-ZFRO, 54/21-ZUTD-F in
172/21-ZODPol-G.</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/20506/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, 13/18-ZJF-H, 36/19-ZDavP-2L, 66/19-ZDavP-2M,
175/20-ZIUIPDVE in 203/20-ZIUPOPDVE.</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/18867/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, 78/18,
29/19 in 80/19.</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>

F.r.a.n.j.a. - 11.05.2022 - 12:37

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