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undergraduate thesis
Standardni elementi obračuna plaće u Republici Hrvatskoj i njihove promjene u razdoblju od 2003. do 2017. godine
2018. urn:nbn:hr:145:106395
Bogojević, Dajana
Josip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
Chair of Finance and Accounting

Cite this document

Bogojević, D. (2018). Standardni elementi obračuna plaće u Republici Hrvatskoj i njihove promjene u razdoblju od 2003. do 2017. godine (Undergraduate thesis). Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek. Retrieved from https://urn.nsk.hr/urn:nbn:hr:145:106395

Bogojević, Dajana. "Standardni elementi obračuna plaće u Republici Hrvatskoj i njihove promjene u razdoblju od 2003. do 2017. godine." Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2018. https://urn.nsk.hr/urn:nbn:hr:145:106395

Bogojević, Dajana. "Standardni elementi obračuna plaće u Republici Hrvatskoj i njihove promjene u razdoblju od 2003. do 2017. godine." Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2018. https://urn.nsk.hr/urn:nbn:hr:145:106395

Bogojević, D. (2018). 'Standardni elementi obračuna plaće u Republici Hrvatskoj i njihove promjene u razdoblju od 2003. do 2017. godine', Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, accessed 09 April 2025, https://urn.nsk.hr/urn:nbn:hr:145:106395

Bogojević D. Standardni elementi obračuna plaće u Republici Hrvatskoj i njihove promjene u razdoblju od 2003. do 2017. godine [Undergraduate thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek; 2018 [cited 2025 April 09] Available at: https://urn.nsk.hr/urn:nbn:hr:145:106395

D. Bogojević, "Standardni elementi obračuna plaće u Republici Hrvatskoj i njihove promjene u razdoblju od 2003. do 2017. godine", Undergraduate 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:145:106395

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Metadata
TitleStandardni elementi obračuna plaće u Republici Hrvatskoj i njihove promjene u razdoblju od 2003. do 2017. godine
Title (english)Standard elements of salary calculation in the Republic of Croatia and their changes from 2003 to 2017
AuthorDajana Bogojević
MentorBranimir Marković (mentor)
Committee memberBranimir Marković (predsjednik povjerenstva)
Committee memberBranko Matić (član povjerenstva)
Committee memberDomagoj Karačić (član povjerenstva)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
(Chair of Finance and Accounting)
Osijek
Defense date and country2018-09-13, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
Plaće su ključni izvor prihoda svakog pojedinca koji mu omogućava zadovoljavanje egzistencijalnih i ostalih potreba. Plaće su uređene Zakonom o radu, kolektivnim ugovorima, pravilnikom o radu, ugovorom o radu itd. Prema Zakonu o radu, poslodavac je dužan isplatiti plaću zaposleniku koja nije manja od propisane minimalne plaće, koja predstavlja najniži iznos bruto plaće za puno radno vrijeme. Zakonom o doprinosima su uređeni obvezni doprinosi za socijalno osiguranje u Republici Hrvatskoj, a... More to su doprinos za obvezno mirovinsko osiguranje na temelju generacijske solidarnosti (I. stup) i doprinos za obvezno mirovinsko osiguranje na temelju individualne kapitalizirane štednje (II. stup) koji predstavljaju doprinose iz plaće. Osim doprinosa iz plaće, postoje i doprinosi na plaću, a to su: doprinos za obvezno zdravstveno osiguranje i osiguranje za slučaj ozljede na radu i profesionalne bolesti te doprinos za osiguranje u slučaju nezaposlenosti. Porez na dohodak je najizdašniji javni prihod, a uređuje ga Zakon o porezu na dohodak. Obračunom plaće dolazi se do neto plaće zaposlenika koja predstavlja iznos koji preostane nakon što se od bruto plaće odbiju doprinosi iz plaće i porezi. Od 2003. godine, u Republici Hrvatskoj su se dogodile brojne izmjene Zakona o porezu na dohodak, a time i bitnih elemenata obračuna plaće koji se njime uređuju, kao što su: osobni odbitak, porezne osnovice, porezne stope, olakšice, prirez porezu na dohodak i sl. Izmjenama se nastoje rasteretiti bruto plaće te povećati neto plaće zaposlenika u Hrvatskoj. Less
Abstract (english)
Salaries are the key source of income of each individual, which enables him to satisfy existential and other needs. Salaries are regulated by the Labor Act, collective agreements, labor regulations, employment contracts, etc. According to the Labor Act, the employer is obliged to pay a salary to an employee which is not less than the minimum salary, which represents the lowest gross salary for full time work. The Contribution Act regulates the compulsory social security contributions in... More the Republic of Croatia, which are contribution to mandatory pension insurance on the basis of generational solidarity (Pillar I.) and contribution to compulsory pension insurance on the basis of individual capitalized savings (Pillar II.) which are the employee contributions. Apart from the employee contributions, there are also employer contributions which are contributions to compulsory health insurance, accident insurance and occupational diseases, and contributions to employment insurance. Income tax is the most prominent source of public revenues, and is regulated by the Income Tax Act. The calculation of the salaries gives the value of net salary which represents the amount remaining after the contributions and taxes are deducted from the gross salary. Since 2003, there have been numerous changes to the Income Tax Act in the Republic of Croatia, and therefore to the important elements of the salary calculation that it regulates, such as: personal exemption, tax base, tax rates, tax relief, surtax on income tax, etc. Amendments seek to reduce burden on gross salaries and increase net salaries of employees in Croatia. Less
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:145:106395
Study programmeTitle: Financial Management
Study programme type: university
Study level: undergraduate
Academic / professional title: sveučilišni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije (sveučilišni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2018-11-13 12:52:08
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