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master's thesis
Plaća i materijalna prava zaposlenika na primjeru HŽ infrastrukture d.o.o.
2018. urn:nbn:hr:145:598135
Kvesić, Nikola
Josip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
Chair of Finance and Accounting

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Kvesić, N. (2018). Plaća i materijalna prava zaposlenika na primjeru HŽ infrastrukture d.o.o. (Master's thesis). Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek. Retrieved from https://urn.nsk.hr/urn:nbn:hr:145:598135

Kvesić, Nikola. "Plaća i materijalna prava zaposlenika na primjeru HŽ infrastrukture d.o.o.." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2018. https://urn.nsk.hr/urn:nbn:hr:145:598135

Kvesić, Nikola. "Plaća i materijalna prava zaposlenika na primjeru HŽ infrastrukture d.o.o.." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2018. https://urn.nsk.hr/urn:nbn:hr:145:598135

Kvesić, N. (2018). 'Plaća i materijalna prava zaposlenika na primjeru HŽ infrastrukture d.o.o.', Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, accessed 11 November 2024, https://urn.nsk.hr/urn:nbn:hr:145:598135

Kvesić N. Plaća i materijalna prava zaposlenika na primjeru HŽ infrastrukture d.o.o. [Master's thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek; 2018 [cited 2024 November 11] Available at: https://urn.nsk.hr/urn:nbn:hr:145:598135

N. Kvesić, "Plaća i materijalna prava zaposlenika na primjeru HŽ infrastrukture d.o.o.", Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, Osijek, 2018. Available at: https://urn.nsk.hr/urn:nbn:hr:145:598135

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Metadata
TitlePlaća i materijalna prava zaposlenika na primjeru HŽ infrastrukture d.o.o.
Title (english)The salary and material rights of employees at the example of HŽ Infrastruktura Ltd.
AuthorNikola Kvesić
MentorDomagoj Karačić (mentor)
Committee memberDomagoj Karačić (predsjednik povjerenstva)
Committee memberDavorin Turkalj (član povjerenstva)
Committee memberDavor Dujak (član povjerenstva)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
(Chair of Finance and Accounting)
Osijek
Defense date and country2018-09-26, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Organization and Management
Abstract
Plaća je temeljno pravo svakog radnika. Poslodavac je obvezan radniku za obavljeni rad obračunati i isplatiti primjerenu plaću. Isplata plaće regulirana je zakonskim propisima i pravnim aktima, a zanimljiva je za promatranje sa više aspekata. S poreznog aspekta, plaća donosi prihode kroz porez na dohodak, a sa socijalnog aspekta, koristi radnicima za podmirivanje svakodnevnih potreba. U Republici Hrvatskoj se na plaću obračunavaju doprinosi iz plaće za mirovinsko osiguranje, porez na dohodak i doprinosi na plaću. Osim plaće, radnici u pojedinim uvjetima stječu i određena materijalna prava. Poslodavci najčešće radnicima isplaćuju materijalna prava (uglavnom je riječ o troškovima prijevoza, dnevnicama za rad na terenu i troškovima službenog putovanja) do zakonski propisane neoporezive svote. Isplata materijalnih prava nije strogo regulirana kao isplata plaće, stoga poslodavci imaju veći izbor prilikom odabira hoće li isplatiti određena materijalna prava svojim radnicima. U ovom radu obrađena je plaća i materijalna prava sa teorijskog aspekta, a sa praktičnog aspekta analizirana je plaća i materijalna prava radnika HŽ Infrastrukture d.o.o. koji sa svojim poslodavcem imaju sklopljen kolektivni ugovor.
Abstract (english)
Salary is the fundamental human right of every working person. The employer is obliged to calculate and pay an adequate salary to the worker. Salary payment is regulated by legal regulations and legal acts, and it is interesting to observe from different aspects. From a tax perspective, wage generates revenue through income tax, and from a social aspect, it is used to satisfy worker's everyday needs. In Republic of Croatia, contributions for pension insurance, income tax, and salaries contributions are calculated in salary. In addition to wage, workers under certain conditions also receive certain material rights. Employers most often pay the workers material rights (mainly for transport costs, fieldwork fees and official travel expenses) to the legally prescribed non-taxable amount. The payment of material rights is not strictly regulated as payroll, so employers have a greater choice when deciding whether or not to pay certain material rights to their employees. In this paper, wages and material rights will be processed from the theoretical point of view, and from the practical aspect the wages and material rights of HŽ Infrastruktura Ltd. who have signed a collective agreement with their employer.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:145:598135
Study programmeTitle: Business economy; specializations in: Management
Course: Management
Study programme type: university
Study level: graduate
Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2019-02-06 10:56:32