| Abstract | Pojam poduzetnička plaća odnosi se dohodak od nesamostalnog rada koji mogu sebi isplaćivati obrtnici, slobodna zanimanja, osobe koje obavljaju samostalnu djelatnost poljoprivrede i šumarstva te ostale fizičke osobe koje su u pravilu obveznici poreza na dohodak, a prema vlastitoj želji ili po „sili zakona“ umjesto poreza na dohodak plaćaju porez na dobitak. Obračun poduzetničke plaće radi se kao i kod obračuna obične radničke plaće, odnosno tako da se prolazi kroz određene stavke, računajući pritom svaku pojedino. Ima ih ukupno jedanaest, a one su sljedeće: bruto plaća, doprinosi iz plaće (za mirovinsko osiguranje), dohodak, osobni odbitak, porezna osnovica, porez, prirez, ukupan iznos poreza i prireza, neto iznos plaće, doprinosi na plaću (za zdravstveno osiguranje) i na kraju ukupan trošak plaće. |
| Abstract (english) | The term entrepreneur wage refers to the income from the employment which may be paid by tradesmen, freelancers, persons engaged in the independent activity of agriculture and forestry, and other natural persons who are, in principle, taxpayers for income tax, in accordance with their own wish or by "force o f law" instead of income tax, pay profit tax.. The calculation of entrepreneurial wages is the same as calculating ordinary wage, by passing through certain items, counting each individual. There are a total of eleven of them: gross salaries, contributions from wages (pension insurance), income, personal deduction, tax base, tax, surtax, total tax and surtax, net salary, contribution to salaries (insurance) and ultimately the total cost of wages. |
