{"id":2692,"date":"2022-02-08T07:41:52","date_gmt":"2022-02-08T07:41:52","guid":{"rendered":"https:\/\/www.confida.hr\/hr\/?p=2692"},"modified":"2022-03-11T08:00:14","modified_gmt":"2022-03-11T08:00:14","slug":"nove-osnovice-za-obracun-doprinosa-za-obvezna-osiguranja-za-2022-godinu","status":"publish","type":"post","link":"https:\/\/confida.simulus.hr\/hr\/nove-osnovice-za-obracun-doprinosa-za-obvezna-osiguranja-za-2022-godinu\/","title":{"rendered":"Nove osnovice za obra\u010dun doprinosa za obvezna osiguranja za 2022. godinu"},"content":{"rendered":"

Donesena je nova Naredba o iznosima osnovica za obra\u010dun doprinosa za obvezna osiguranja za 2022. godinu<\/a> (Narodne novine 127\/2021). U njoj stoji da sve mjese\u010dne i godi\u0161nje osnovice u sustavu obveznih doprinosa za 2022. godinu ovise o prosje\u010dnom iznosu mjese\u010dne bruto pla\u0107e ispla\u0107ene po jednom zaposlenom (kod pravnih osoba) u Hrvatskoj za razdoblje od sije\u010dnja do kolovoza 2021. Prema objavi Dr\u017eavnog zavoda za statistiku prosje\u010dni iznos mjese\u010dne bruto pla\u0107e za navedeni period iznosi 9.537,00 kuna.<\/p>\n

[fusion_table fusion_table_type=”2″ fusion_table_rows=”” fusion_table_columns=”” hide_on_mobile=”small-visibility,medium-visibility,large-visibility” class=”” id=”” animation_type=”” animation_direction=”left” animation_speed=”0.3″ animation_offset=””]<\/p>\n

\n\n\n\n\n\n\n\n
Op\u0107e osnovice<\/th>\n<\/th>\n<\/tr>\n<\/thead>\n
Najni\u017ea mjese\u010dna osnovica<\/td>\n3.624,06 kn za obra\u010dun bolovanja i sl.<\/td>\n<\/tr>\n
Najvi\u0161a mjese\u010dna osnovica<\/td>\n57.222,00 kn<\/td>\n<\/tr>\n
Najvi\u0161a godi\u0161nja osnovica<\/td>\n686.664,00 kn<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

[\/fusion_table]<\/p>\n

[fusion_table fusion_table_type=”2″ fusion_table_rows=”” fusion_table_columns=”” hide_on_mobile=”small-visibility,medium-visibility,large-visibility” class=”” id=”” animation_type=”” animation_direction=”left” animation_speed=”0.3″ animation_offset=””]<\/p>\n

\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Mjese\u010dne osnovice za obra\u010dun doprinosa za obvezna osiguranja<\/th>\n<\/th>\n<\/th>\n<\/th>\n<\/th>\n<\/tr>\n<\/thead>\n
Osnova obveznog osiguranja<\/td>\nOsnovica<\/td>\nMirovinsko osiguranje*<\/p>\n

15% + 5%<\/td>\n

Zdravstveno osiguranje<\/p>\n

16,5%<\/td>\n

Ukupni doprinosi<\/td>\n<\/tr>\n
Samostalna djelatnost obrta<\/strong><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
Obveznici poreza na dohodak<\/td>\n6.199,05<\/td>\n929,86 + 309,95<\/p>\n

= 1.239, 81<\/td>\n

1.022,84<\/td>\n2.262,65<\/td>\n<\/tr>\n
Obveznici poreza na dobit (poduzetni\u010dka pla\u0107a)<\/td>\n10.490,70<\/td>\n1.573,60 + 524,54<\/p>\n

= 2.098,14<\/td>\n

1.730,97<\/td>\n3.829,11<\/td>\n<\/tr>\n
Porez pla\u0107aju u pau\u0161alnom iznosu<\/td>\n3.814,80<\/td>\n572,22 + 190,74<\/p>\n

= 762,96<\/td>\n

629,44<\/td>\n1.392,40<\/td>\n<\/tr>\n
Samostalna djelatnost slobodnih zanimanja<\/strong><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
Dohodak od samostalne djelatnosti<\/td>\n10.490,70<\/td>\n1.573,60 + 524,54<\/p>\n

= 2.098,14<\/td>\n

1.730,97<\/td>\n3.829,11<\/td>\n<\/tr>\n
Ostale samostalne djelatnosti – dohodak<\/td>\n6.199,05<\/td>\n929,86 + 309,95<\/p>\n

= 1.239,81<\/td>\n

1.022,84<\/td>\n2.262,65<\/td>\n<\/tr>\n
Samostalne djelatnosti poljoprivrede i \u0161umarstva<\/strong><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
Dohodak od samostalne djelatnosti<\/td>\n5.245,35<\/td>\n786,80 + 262,27<\/p>\n

= 1.049,07<\/td>\n

865,48<\/td>\n1.914,55<\/td>\n<\/tr>\n
Porez pla\u0107aju u pau\u0161alnom iznosu<\/td>\n3.814,80<\/td>\n572,22 + 190,74<\/p>\n

= 762,96<\/td>\n

629,44<\/td>\n1.392,40<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

[\/fusion_table]<\/p>\n

*Za osiguranike I. stupa (mirovinsko osiguranje na temelju generacijske solidarnosti) stopa doprinosa iznosi 20,00%, dok su za osiguranike II. stupa te stope podijeljene na stopu za obvezno mirovinsko osiguranje na temelju individualne kapitalizirane \u0161tednje 5,00% i na stopu za obvezno mirovinsko osiguranje na temelju generacijske solidarnosti od 15,00% iz pla\u0107e i drugih osnovica za pla\u0107anje doprinosa.<\/p>\n

GODI\u0160NJE OSNOVICE ZA OBVEZE PO OSNOVI OBAVLJANJA DRUGE DJELATNOSTI<\/strong><\/h5>\n

\u00a0<\/strong>Za obveznike poreza na dohodak godi\u0161nja osnovica za obra\u010dun doprinosa je ostvareni dohodak u poreznom razdoblju. Najvi\u0161a godi\u0161nja osnovica za 2022. godinu iznosi 74.388,60 kuna.<\/p>\n

Za obveznike poreza na dobit godi\u0161nja osnovica za obra\u010dun doprinosa je ostvarena dobit u poreznom razdoblju. Najvi\u0161a godi\u0161nja osnovica za 2022. godinu iznosi 74.388,60 kuna.<\/p>\n

Za obveznike pau\u0161alnog dohotka po osnovi druge djelatnosti godi\u0161nju osnovicu za obra\u010dun doprinosa pogledajte u tablici ni\u017ee.<\/p>\n

[fusion_table fusion_table_type=”2″ fusion_table_rows=”” fusion_table_columns=”” hide_on_mobile=”small-visibility,medium-visibility,large-visibility” class=”” id=”” animation_type=”” animation_direction=”left” animation_speed=”0.3″ animation_offset=””]<\/p>\n

\n\n\n\n\n\n\n\n\n\n\n
Ostvaren godi\u0161nji primitak<\/th>\nGodi\u0161nja porezna osnovica<\/th>\n<\/th>\nObvezni doprinosi<\/th>\n<\/th>\nUkupno za godinu<\/th>\n<\/tr>\n<\/thead>\n
<\/td>\n<\/td>\nMO I stup 7,5%<\/td>\nMO II stup 2,5%<\/td>\nZO 7,5%<\/td>\n<\/td>\n<\/tr>\n
Do 85.000,00 kn<\/td>\n12.750,00<\/td>\n956,25<\/td>\n318,75<\/td>\n956,25<\/td>\n2.231,25<\/td>\n<\/tr>\n
85.000 \u2013 115.000 kn<\/td>\n17.250,00<\/td>\n1.293,75<\/td>\n431,25<\/td>\n1.293,75<\/td>\n3.018,75<\/td>\n<\/tr>\n
15.000- 149.500 kn<\/td>\n22.425,00<\/td>\n1.681,88<\/td>\n560,63<\/td>\n1.681,88<\/td>\n9.924,38<\/td>\n<\/tr>\n
149.500- 230.000 kn<\/td>\n34.500,00<\/td>\n2.587,50<\/td>\n862,50<\/td>\n2.587,50<\/td>\n6.037,50<\/td>\n<\/tr>\n
230.000- 300.000 kn<\/td>\n45.000,00<\/td>\n3.375,00<\/td>\n1.125,00<\/td>\n3.375,00<\/td>\n7.875,00<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

[\/fusion_table]<\/p>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

Donesena je nova Naredba o iznosima osnovica za obra\u010dun doprinosa za obvezna osiguranja za 2022. godinu (Narodne novine 127\/2021).<\/p>\n","protected":false},"author":1,"featured_media":2701,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3,34,4,6,1,36],"tags":[],"yoast_head":"\nNove osnovice za obra\u010dun doprinosa za obvezna osiguranja za 2022. godinu - Confida<\/title>\n<meta name=\"description\" content=\"Donesena je nova Naredba o iznosima osnovica za obra\u010dun doprinosa za obvezna osiguranja za 2022. 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