prikaz prve stranice dokumenta DOHODAK OD NESAMOSTALNOG RADA SA OSVRTOM NA GODIŠNJI OBRAČUN PLAĆE
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undergraduate thesis
DOHODAK OD NESAMOSTALNOG RADA SA OSVRTOM NA GODIŠNJI OBRAČUN PLAĆE
Split: University of Split, 2023. urn:nbn:hr:228:964277
Prolić, Ante
University of Split
University Department of Professional Studies
Department of Accounting and Finance

Institutional repository: Repository of University Department of Professional Studies

Cite this document

Prolić, A. (2023). DOHODAK OD NESAMOSTALNOG RADA SA OSVRTOM NA GODIŠNJI OBRAČUN PLAĆE (Undergraduate thesis). Split: University of Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:228:964277

Prolić, Ante. "DOHODAK OD NESAMOSTALNOG RADA SA OSVRTOM NA GODIŠNJI OBRAČUN PLAĆE." Undergraduate thesis, University of Split, 2023. https://urn.nsk.hr/urn:nbn:hr:228:964277

Prolić, Ante. "DOHODAK OD NESAMOSTALNOG RADA SA OSVRTOM NA GODIŠNJI OBRAČUN PLAĆE." Undergraduate thesis, University of Split, 2023. https://urn.nsk.hr/urn:nbn:hr:228:964277

Prolić, A. (2023). 'DOHODAK OD NESAMOSTALNOG RADA SA OSVRTOM NA GODIŠNJI OBRAČUN PLAĆE', Undergraduate thesis, University of Split, accessed 19 January 2025, https://urn.nsk.hr/urn:nbn:hr:228:964277

Prolić A. DOHODAK OD NESAMOSTALNOG RADA SA OSVRTOM NA GODIŠNJI OBRAČUN PLAĆE [Undergraduate thesis]. Split: University of Split; 2023 [cited 2025 January 19] Available at: https://urn.nsk.hr/urn:nbn:hr:228:964277

A. Prolić, "DOHODAK OD NESAMOSTALNOG RADA SA OSVRTOM NA GODIŠNJI OBRAČUN PLAĆE", Undergraduate thesis, University of Split, Split, 2023. Available at: https://urn.nsk.hr/urn:nbn:hr:228:964277

Metadata
TitleDOHODAK OD NESAMOSTALNOG RADA SA OSVRTOM NA GODIŠNJI OBRAČUN PLAĆE
Title (english)INCOME FROM EMPLOYMENT WITH REFERENCE TO THE ANNUAL SALARY CALCULATION
AuthorAnte Prolić
MentorMarko Miletić (mentor)
Committee memberLuka Mladineo (član povjerenstva)
Committee memberJelena Vidović (član povjerenstva)
GranterUniversity of Split
(University Department of Professional Studies)
(Department of Accounting and Finance)
Split
Defense date and country2023-09-14, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
Ovaj rad obrađuje temu dohotka od nesamostalnog rada sa osvrtom na godišnji obračun plaće. Svaki radnik koji obavlja rad za poslodavca ostvaruje pravo na naknadu za svoj rad i druga prava koja proizlaze iz takvog odnosa. Dohodak od nesamostalnog rada definiramo kao razliku između primitaka u novcu ili u naravi i izdat aka poput doprinosa za obvezna osiguranja, a odnose se na porezno razdoblje (kalendarsku godinu) u kojoj je primitak ostvaren. Završetkom poreznog razdoblja poslodavac ima obavezu izvršiti godišnji obračun plaće kako bi se utvrdilo da li je ispravno uplaćivan porez i prirez na dohodak koji je ostvaren tijekom tog razdoblja. Kroz ovaj završni rad biti će objašnjeni osnovni pojmovi o porezu na dohodak i dohodak od nesamostalnog rada, način obračuna i prijave plaće putem JOPPD obrasca te način na koji se provodi godišnji obračun plaće.
Abstract (english)
This paper deals with the topic of income from employment with reference to the annual salary calculation. Every employee who performs work for an employer has the right to compensation for his work and other rights arising from such employment. We define income as the difference between earnings in money or goods and expenses such as mandatory insurance, which refer to the tax period (calendar year) in which the income was made. At the end of the tax period, the employer has the obligation to perform an annual salary calculation in order to determine whether the tax and surcharge on the income earned during that period were correctly paid. This paper will explain the basic concepts of income tax and income from employment, the method of calculation and reporting of salary using the JOPPD form, and the way in which the annual salary calculation is carried out.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:228:964277
Study programmeTitle: Accounting and Finance
Study programme type: professional
Study level: undergraduate
Academic / professional title: prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije (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 on2023-11-21 08:56:53