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Naslov teme: DIP in INVALID NAD KVOTO

8201  23.10.2007 - 08:30h / Ostalo / Avtor: / 134 / 7

Zanima me, ali se obračuna Davek na izplačano plačo tudi za delavca, ki je invalid nad kvoto, ampak ima plačo nad 1000€ brutto in dejansko zapade pod obračun davka na izplačano plačo. Ali je kdo že imel tak primer in kako ga je rešil in če ga je, lepo prosim za zakonsko podlago, ker je sama ne najdem. Hvala.

Matjaž K - 23.10.2007 - 08:35

Kolikor jaz vem, DIP ne plačujejo  invalidska podjetja.

Drugih določb gled einvalidov pa v Zakonu o davku na izplačane plače (uradno prečiščeno besedilo) /ZDIP-UPB2/ (Ur.l. RS, št. 21/2006) ni.

=> če niste invalidsko podjetje, potem se DIP obračuna in plača.

lp

lili - 23.10.2007 - 18:09

Da, Dip morate obračunati in plačati; po zakonu oprostitev plačila velja le za pokojninske prispevke.

- 23.10.2007 - 19:10

HVALA!

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