{"id":1844,"date":"2019-02-04T10:58:25","date_gmt":"2019-02-04T10:58:25","guid":{"rendered":"https:\/\/confida.simulus.hr\/hr\/?p=1844"},"modified":"2019-02-04T10:58:25","modified_gmt":"2019-02-04T10:58:25","slug":"obracun-placa-direktora-u-2019-godini","status":"publish","type":"post","link":"https:\/\/confida.simulus.hr\/hr\/obracun-placa-direktora-u-2019-godini\/","title":{"rendered":"Obra\u010dun pla\u0107a direktora u 2019. godini"},"content":{"rendered":"<p>\u010clanovi uprave trgova\u010dkog dru\u0161tva, izvr\u0161ni direktori\u00a0 te upravitelji zadruga mogu biti zaposleni u trgova\u010dkom dru\u0161tvu temeljem ugovora o radu, a isti mogu biti zaposleni na puno radno vrijeme (40 sati tjedno) ili na nepuno radno vrijeme (manje od 40 sati tjedno).<\/p>\n<p>Kako \u010dlanovi uprave trgova\u010dkog dru\u0161tva, izvr\u0161ni direktori te upravitelji zadruge podlije\u017eu odredbama kolektivnih ugovora, pravilnicima o radu te odredbama Zakona o radu, tako i njihova minimalna bruto pla\u0107a za puno radno vrijeme u 2019. godini ne smije biti ni\u017ea od propisanih 3.750,00 kuna.<\/p>\n<p>Prema Zakonu o doprinosima za navedenu skupinu zaposlenika propisana je i mjese\u010dna osnovica za obra\u010dun doprinosa za njihov rad u punom radnom vremenu u trgova\u010dkog dru\u0161tvu koja za 2019. godinu iznosi 5.491,20 kuna. Iznos minimalne propisane mjese\u010dne osnovice za obra\u010dun doprinosa izra\u010dunava se kao umno\u017eak prosje\u010dne pla\u0107e u iznosu od 8.448,00 kuna i koeficijenta 0,65. Navedeno zna\u010di da svi \u010dlanovi uprave trgova\u010dkog dru\u0161tva, izvr\u0161ni direktori te upravitelji zadruga mogu imati ugovorena minimalnu bruto pla\u0107u u iznosu od 3.750,00 kuna, no svoje doprinose moraju obra\u010dunavati po osnovici od 5.491,20 kuna.<\/p>\n<p>Kako ova skupina zaposlenika mo\u017ee biti zaposlena i na nepuno radno vrijeme, tada im se minimalna osnovica do sada izra\u010dunavala kao omjer nepunog u punom radnom vremenu. Dakle, ukoliko je direktor nekog pojedinog trgova\u010dkog poduze\u0107a bio prijavljen na nepuno radno vrijeme u iznosu od 20 sati tjedno tada bi njegova bruto pla\u0107a iznosila 1.875,00 kuna ( 3.750,00\/2), a osnovica za obra\u010dun doprinosa 2.745,60 kuna ( 5.491,20\/2).<\/p>\n<p>No, od 01.01.2019. do\u0161lo je do izmjene u Zakonu o doprinosima pa tako ukoliko je direktor zaposlen na nepuno radno vrijeme te obra\u010dunava doprinose u iznosu manjem od 5.491,20 kuna du\u017ean je platiti razliku izme\u0111u obra\u010dunatih doprinosa prema minimalnoj mjese\u010dnoj osnovici i mjese\u010dne osnovice za obra\u010dun doprinosa na temelju koje je prijavljen kao osigurana osoba.\u00a0 Porezna uprava\u00a0 \u0107e godi\u0161njim obra\u010dunom utvrditi mo\u017eebitnu razliku doprinosa za uplatu te izdati rje\u0161enje za njeno pla\u0107anje.<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u010clanovi uprave trgova\u010dkog dru\u0161tva, izvr\u0161ni direktori\u00a0 te upravitelji zadruga mogu biti zaposleni u trgova\u010dkom dru\u0161tvu temeljem ugovora o radu, a isti mogu biti zaposleni na puno radno vrijeme (40 sati [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1845,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[6,36],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v16.4 - 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