Title Usporedno oporezivanje mirovina uz rad
Title (english) Comparative taxation of working in retirement
Author Ivana Trčak
Mentor Helena Blažić (mentor)
Committee member Helena Blažić (predsjednik povjerenstva)
Committee member Mario Pečarić (član povjerenstva)
Committee member Maja Grdinić (član povjerenstva)
Granter University of Rijeka Faculty of Economics and Business Rijeka
Defense date and country 2018-09-24, Croatia
Scientific / art field, discipline and subdiscipline SOCIAL SCIENCES Economics
Abstract Mirovinsko osiguranje program je socijalnog osiguranja. Temeljna načela mirovinskog osiguranja su načelo uzajamnosti i načelo solidarnosti, koji se u svojoj primjeni nadopunjuju s načelima nezastarivosti i neotuđivosti prava i zakonitosti. Sustav mirovinskog osiguranja počiva na generacijskoj solidarnosti i za njegovu provedbu nadležan je Hrvatski zavod za mirovinsko osiguranje. Na njega se primjenjuje zakonodavstvo o mirovinskom osiguranju, a u njega ulaze slijedeći zakoni: Zakon o mirovinskom osiguranje, Zakon o obveznim mirovinskim fondovima, Zakon o dobrovoljnim mirovinskim fondovima, Zakon o mirovinskim osiguravajućim društvima i drugi pripadajući podzakonski akti. Sustav se zasniva na tri stupa osiguranja, od kojih su prva dva obvezna i za njih doprinose uplaćuje poslodavac, dok je treći stup dobrovoljan i predstavlja dobrovoljno mirovinsko osiguranje. Prvi stup se naziva stupom generacijske solidarnosti, dok drugi stup predstavlja individualnu kapitaliziranu štednju, kao i treći stup mirovinskog osiguranja koji je dobrovoljan. Sustav djeluje na način da tijekom svoga radnog vijeka članovi sustava i njihovi poslodavci plaćaju doprinose iz plaća i na plaće. U ovom diplomskom radu govori se o mirovini kao pojmu, izračunima i vrstama mirovine, kao i o obračunu dohotka od samostalne djelatnosti i obračunu plaće. Prije samih primjera obračuna mirovina uz još neki dohodak, analizirani su obračun mirovine kada je veća od prosječne neto plaće i obračun mirovine kada je manja od prosječne neto plaće. Unutar obračuna mirovine uz rad, analizirano je više različitih situacija - obračun dohotka umirovljenika prijavljenog na pola radnog vremena, obračun dohotka umirovljenika prema ugovoru o djelu i obračun autorske naknade za autorsko djelo umirovljenika.
Abstract (english) Pension insurance is a social security program. Fundamental principles of pension insurance are the principles of mutuality and the principles of solidarity, which in their application are complemented by the principles of independence and inalienability of rights and legitimacy. The pension insurance system is based on generational solidarity and the Croatian Pension Insurance Institute is responsible for its implementation. Pension legislation is applied to it, including the Pension Insurance Act, the Pension Insurance Act, the Pension Insurance Act and other related bylaws. The system is based on three pillars of insurance, of which the first two are mandatory, and contributions are paid by the employer, and the third pillar represents a voluntary pension insurance. The first pillar is called a pillar of generational solidarity, while the second pillar represents individual capitalized savings as well as the third pillar of pension insurance that is voluntary. The system works in such a way that members of the system and their employers pay their salaries and wages during their lifetime. This graduation thesis deals with retirement as a concept, calculations and types of retirement, as well as on the calculation of income from self-employment and salaries calculation. Before the examples calculation of pensions with some income, pension calculation is analyzed when it is higher than average net wages and pension calculation when it is lower than the average net wage. Within calculation of pensions at work, several different situations have been analyzed – the calculation of pensioner's income when pensioner works only half of the working time, pensioner's income accrual by the contract on the work and the calculation of the royalty for the work of a pensioner.
Keywords
mirovinsko osiguranje
mirovina
obračun mirovine
obveznik
porez na dohodak
plaća
Keywords (english)
pension insurance
pension
pension calculation
payer
income tax
salary
Language croatian
URN:NBN urn:nbn:hr:192:778238
Study programme Title: Business Economics; specializations in: Finance and Banking, Entrepreneurship, Management, Finance and Accounting, Marketing, International Business, IT Business Course: Management Study programme type: university Study level: graduate Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
Type of resource Text
File origin Born digital
Access conditions Access restricted to students and staff of home institution
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Created on 2018-11-26 14:10:52