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DOHODEK IZ DEJAVNOSTI-NORMIRANI – Višina prihodkov v tekočem letu, pri kateri nova zavarovalna osnova v naslednjem letu ne presega najnižje predpisane
(23.08.2018)
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font-family:"Times New Roman","serif";} p.naslovpredpisa0, li.naslovpredpisa0, div.naslovpredpisa0 {mso-style-name:naslovpredpisa; margin-right:0cm; margin-left:0cm; text-align:left; font-size:12.0pt; font-family:"Times New Roman","serif";} span.fontstyle01 {mso-style-name:fontstyle01; font-family:"Arial","sans-serif"; color:black; font-weight:normal; font-style:normal;} /* Page Definitions */ @page WordSection1 {size:595.3pt 841.9pt; margin:70.9pt 70.9pt 2.0cm 70.9pt;} div.WordSection1 {page:WordSection1;} /* List Definitions */ ol {margin-bottom:0cm;} ul {margin-bottom:0cm;} --> /*]]>*/ </style> </head> <body lang="SL" link="#002AA0" vlink="purple" xml:lang="SL"> <div class="WordSection1"> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt'><b><span style= 'font-size:6.0pt'> </span></b></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style='font-size:12.0pt'>Iz sklopa - modula:</span></p> <div style= 'border:none;border-bottom:solid windowtext 1.5pt;padding:0cm 0cm 1.0pt 0cm'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;border:none;padding:0cm'> <span style='font-size:12.0pt'>PRAKSA/Mnenja strokovnjakov/Ostalo/ …</span></p> </div> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt'><b><span style= 'font-size:6.0pt'> </span></b></p> <p class="MsoNormal" align="center" style= 'text-align:center;line-height:150%'><b><span style= 'font-size:14.0pt;line-height:150%'>DOHODEK IZ DEJAVNOSTI-NORMIRANI – Višina prihodkov v tekočem letu, pri kateri nova zavarovalna osnova v naslednjem letu ne presega najnižje predpisane</span></b></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='font-size:12.0pt;line-height:150%'>Številka: 23/KM/2018</span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style= 'font-size:12.0pt;line-height:150%'>Datum: 09.08.2018</span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='font-size:12.0pt;line-height:150%'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <i><span style='font-size:12.0pt;line-height:150%'>Vprašanje – opis problema</span></i></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;text-autospace:none'> <span style='font-size:12.0pt; line-height:150%'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='font-size:12.0pt;line-height:150%'>Samostojni podjetnik posameznik (v nadaljevanju: zavezanec) ugotavlja v davčnem letu 2018 davčno osnovo od dohodka iz dejavnosti z upoštevanjem normiranih odhodkov in je iz naslova opravljanja dejavnosti zavarovan kot samozaposlena oseba za polni zavarovalni čas.</span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='font-size:12.0pt;line-height:150%'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='font-size:12.0pt;line-height:150%'>Kakšno višino prihodkov lahko zavezanec doseže v letu 2018, da bo nova zavarovalna osnova v letu 2019, ki se bo določila na podlagi podatkov iz davčnega obračuna dohodnine iz dejavnosti za leto 2018, ostala v višini najnižje predpisane?</span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='font-size:12.0pt;line-height:150%'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <i><span style= 'font-size:12.0pt;line-height:150%'>Mnenje</span></i></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='font-size:12.0pt;line-height:150%'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='font-size:12.0pt;line-height:150%'>Pod predpostavko, da s.p. prispevke za leto 2018 plačuje od najnižje zavarovalne osnove, in da bo povprečna mesečna plača za leto 2018 znašala 1.670 € (najnižja predpisana zavarovalna osnova za leto 2019 = 60% x</span> <span style='font-size:12.0pt;line-height:150%'>povprečna letna plača zaposlenih v Republiki Sloveniji 2018, preračunana na mesec =</span> <span style= 'font-size: 12.0pt;line-height:150%'>1.002 €</span><span style= 'font-size:12.0pt; line-height:150%'>)</span><span style= 'font-size:12.0pt;line-height:150%'>, lahko zavezanec v letu 2018 doseže prihodke v višini 57.839 €, da bo višina nove zavarovalne osnove za leto 2019</span><span style= 'font-size:12.0pt; line-height:150%'>, ki se bo določila na podlagi podatkov iz davčnega obračuna dohodnine iz dejavnosti za leto 2018,</span> <span style= 'font-size:12.0pt; line-height:150%'>ostala enaka najnižji predpisani.</span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='font-size:12.0pt;line-height:150%'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='font-size:12.0pt;line-height:150%'>V primeru, da s.p. prispevke za leto 2018 plačuje od zavarovalne osnove, ki je višja od najnižje predpisane, je višina prihodkov nižja.</span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span lang="X-NONE" style='font-size:12.0pt;line-height: 150%' xml:lang="X-NONE"> </span></p> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;line-height:150%'> <span style= 'font-size:12.0pt;line-height: 150%'>Obrazložitev</span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;line-height: 150%'> <span style='font-size:12.0pt;line-height:150%'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;text-autospace:none'> <span style='font-size:12.0pt; line-height:150%'>Zavezanci, ki so obvezno pokojninsko in invalidsko zavarovani kot samozaposlene osebe po 15. členu ZPIZ-2, plačuje prispevke za pokojninsko in invalidsko zavarovanje-PIZ od zavarovalne osnove–ZO, katere višina se določa na podlagi določb 145. člena ZPIZ-2 in <i>Pravilnika o določanju zavarovalne osnove</i>.</span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;text-autospace:none'> <span style='font-size:12.0pt; line-height:150%'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;text-autospace:none'> <span style='font-size:12.0pt; line-height:150%'>ZO za prispevke PIZ je tudi ZO za prispevke za starševsko varstvo-STV, zaposlovanje-ZAP in zdravstveno zavarovanje-ZZ.<a href="#_edn1" name="_ednref1" title=""><span class= "MsoEndnoteReference"><span class= "MsoEndnoteReference"><span style='font-size:12.0pt;font-family:"Arial","sans-serif"'>[1]</span></span></span></a></span></p> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:12.0pt'> </span></p> <div style= 'border:none;border-top:solid windowtext 1.0pt;padding:1.0pt 0cm 0cm 0cm'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;text-autospace:none;border:none;padding:0cm'> <b><span style='font-size:12.0pt'>ZPIZ-2</span></b></p> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;text-autospace:none;border:none;padding:0cm'> <b><span style='font-size:12.0pt'>145. člen</span></b></p> </div> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;text-autospace:none'> <span style='font-size:12.0pt'>(<b>osnove za samozaposlene</b>, družbenike in kmete)</span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-autospace:none'> <span style= 'font-size:12.0pt'> (1) <b>Osnova za plačilo prispevkov za zavarovance iz 15.</b>, 16. in 17. <b>člena</b> tega zakona <b>je zavarovalna osnova</b>.</span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-autospace:none'> <span style= 'font-size:12.0pt'> (2) <b>Zavarovalna osnova</b> je <b>dobiček zavarovanca, ugotovljen v skladu z zakonom, ki ureja dohodnino, v katerem niso upoštevani obračunani prispevki</b> <b>za obvezno socialno zavarovanje ter znižanje in povečanje davčne osnove, preračunan na mesec</b>. <b>Za zavarovance iz 15. člena</b> tega zakona <b>se tako ugotovljeni dobiček</b> <b>za določitev zavarovalne osnove</b> iz prejšnjega odstavka <b>zniža za 25 %.</b>*</span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-autospace:none'> <i><span style= 'font-size:12.0pt'> </span></i> <span style='font-size:12.0pt'>* <i>op. KM: % znižanja za leta 2014 in 2015 je bil višji od 25% - zveza: 3. odstavek 410. člena ZPIZ-2</i></span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-autospace:none'> <i><span style= 'font-size:12.0pt'> </span></i> <span style='font-size:12.0pt'>(3) […]</span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-autospace:none'> <span style= 'font-size:12.0pt'> (4) <b>Če dobiček zavarovanca iz 15. <span style= 'font-weight:normal'>in</span> <span style='font-weight:normal'>17. č</span>lena tega zakona ne preseže 60 % ** povprečne letne plače zaposlenih v Republiki Sloveniji, je zavarovalna osnova</b> ne glede na drugi in tretji odstavek tega člena <b>60 %</b> ** <b>povprečne letne plače zaposlenih v Republiki Sloveniji, preračunane na mesec</b>. […]</span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style= 'font-size:12.0pt'> […]</span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-autospace:none'> <i><span style= 'font-size:12.0pt'> * op. KM: % za leta 2014 do vključno 2017 je bil nižji od 60% - zveza: 2. odstavek 410. člena ZPIZ-2</span></i></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style= 'font-size:12.0pt'> […]</span></p> <p class="odstavek1" style='margin-top:0cm;text-indent:0cm'> <span style='font-size:12.0pt'> </span><span style= 'font-size:12.0pt'> </span> <span lang="X-NONE" style='font-size:12.0pt' xml:lang="X-NONE">(6) <b>Zavarovalna osnova po tem členu se določi na podlagi podatkov – iz obračuna akontacije dohodnine od dohodka iz dejavnosti, obračuna dohodnine od dohodka iz dejavnosti</b> ali iz odločbe o odmeri dohodnine, ali obračuna davčnega odtegljaja, ali obvestila o višini dohodka iz osnovne kmetijske in osnovne gozdarske dejavnosti – za preteklo leto <b>z upoštevanjem podatka o znesku obveznih prispevkov za obvezno zavarovanje, plačanih s strani Republike Slovenije ter glede na podatke o povprečni letni plači zaposlenih v Republiki Sloveniji za leto, na katero se nanaša dobiček</b>, na podlagi katerega se določa zavarovalna osnova. <b>Za obračun</b> akontacije dohodnine oziroma obračun dohodnine po tem odstavku <b>se šteje obračun, ki je bil oziroma bi moral biti vložen do roka, določenega z zakonom, ki ureja davčni postopek</b>, pri čemer se <b>zavarovalna osnova na novo določi najpozneje za mesec april</b>.</span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style= 'font-size:12.0pt'> […] </span></p> <p class="odstavek1" style='margin-top:0cm;text-indent:0cm'> <span style= 'font-size:12.0pt'> </span> <span lang="X-NONE" style='font-size: 12.0pt' xml:lang= "X-NONE">(8)</span> <b><span lang="X-NONE" style='font-size:12.0pt' xml:lang="X-NONE">Zavarovalna osnova</span></b><span lang="X-NONE" style='font-size:12.0pt' xml:lang="X-NONE">, <b>določena v skladu s predhodnimi odstavki</b> tega člena, <b>se uporablja do določitve dobička za naslednje obdobje</b>.</span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style= 'font-size:12.0pt'> […] </span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style= 'font-size:12.0pt'> </span> <span lang="X-NONE" style='font-size:12.0pt' xml:lang= "X-NONE">(13)</span><b><span lang="X-NONE" style='font-size:12.0pt' xml:lang="X-NONE">Podrobnejši način določanja zavarovalne osnove</span></b><span lang="X-NONE" style='font-size:12.0pt' xml:lang="X-NONE">po tem členu <b>določi minister,</b> pristojen <b>za finance</b>, s soglasjem ministra, pristojnega za delo.</span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style= 'font-size:12.0pt'> […] </span></p> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style= 'font-size:12.0pt'>----------------------------------------------------------------------------------------------------</span></p> <p class="len1" style='margin-top:0cm'><span style= 'font-size:12.0pt'>Pravilnik o določanju zavarovalne osnove</span></p> <p class="len1" style='margin-top:0cm'><span style= 'font-size:12.0pt'> </span></p> <p class="len" align="center" style= 'margin:0cm;margin-bottom:.0001pt;text-align: center'><span lang= "X-NONE" style='font-family:"Arial","sans-serif"' xml:lang= "X-NONE">3.</span> <span lang="X-NONE" style= 'font-family:"Arial","sans-serif"' xml:lang= "X-NONE">člen</span></p> <p class="lennaslov" align="center" style= 'margin:0cm;margin-bottom:.0001pt; text-align:center'><span lang= "X-NONE" style='font-family:"Arial","sans-serif"' xml:lang= "X-NONE">(določitev dobička za zavarovanca iz 15. člena ZPIZ-2)</span></p> <p class="odstavek" style= 'margin:0cm;margin-bottom:.0001pt;text-align:justify'><span lang= "EN-GB" style='font-family:"Arial","sans-serif"' xml:lang= "EN-GB"> </span> <span lang="X-NONE" style='font-family:"Arial","sans-serif"' xml:lang="X-NONE">(1)</span> <span lang="X-NONE" style= 'font-family:"Arial","sans-serif"' xml:lang="X-NONE">Dobiček zavarovanca iz 15. člena ZPIZ-2 se določi na podlagi podatkov iz obračuna akontacije dohodnine od dohodka iz dejavnosti za preteklo leto ali na podlagi podatkov iz obračuna dohodnine od dohodka iz dejavnosti za preteklo leto, če je zavarovanec ugotavljal davčno osnovo z upoštevanjem normiranih odhodkov, ter podatka o znesku obračunanih obveznih prispevkov za obvezno socialno zavarovanje, ki jih je plačala Republika Slovenija.</span></p> <p class="odstavek" style= 'margin:0cm;margin-bottom:.0001pt;text-align:justify'><span style= 'font-family:"Arial","sans-serif"'> </span> <span lang="X-NONE" style='font-family:"Arial","sans-serif"' xml:lang="X-NONE">(2) Na podlagi podatkov iz prejšnjega odstavka tega člena se <b>dobiček zavarovanca iz 15.</b></span> <b><span lang="X-NONE" style='font-family:"Arial","sans-serif"' xml:lang="X-NONE">člena ZPIZ-2 določi tako, da se znesku razlike med davčno priznanimi prihodki in davčno priznanimi odhodki oziroma davčno priznanim prihodki in normiranimi odhodki prišteje znesek obračunanih prispevkov za obvezno socialno zavarovanje</span></b><span lang="X-NONE" style= 'font-family:"Arial","sans-serif"' xml:lang="X-NONE">.</span></p> <p class="odstavek" style= 'margin:0cm;margin-bottom:.0001pt;text-align:justify'><span lang= "EN-GB" style='font-family:"Arial","sans-serif"' xml:lang= "EN-GB"> </span> <span lang="X-NONE" style='font-family:"Arial","sans-serif"' xml:lang="X-NONE">(3)</span> <span lang="X-NONE" style= 'font-family:"Arial","sans-serif"' xml:lang="X-NONE">Ne glede na prejšnji odstavek je v primeru, ko je znesek razlike med davčno priznanimi prihodki in davčno priznanimi odhodki manjši ali enak 0, dobiček zavarovanca iz 15.</span> <span lang="X-NONE" style= 'font-family:"Arial","sans-serif"' xml:lang="X-NONE">člena ZPIZ-2 enak znesku prispevkov za obvezno socialno zavarovanje.</span></p> <p class="odstavek" style= 'margin:0cm;margin-bottom:.0001pt;text-align:justify'><span lang= "EN-GB" style='font-family:"Arial","sans-serif"' xml:lang= "EN-GB"> </span> <span lang="X-NONE" style='font-family:"Arial","sans-serif"' xml:lang="X-NONE">(4)</span> <span lang="X-NONE" style= 'font-family:"Arial","sans-serif"' xml:lang="X-NONE">Ne glede na prvi, drugi in tretji odstavek tega člena se dobiček zavarovanca iz 15.</span> <span lang="X-NONE" style= 'font-family:"Arial","sans-serif"' xml:lang="X-NONE">člena ZPIZ-2, <b>če se obračun</b> akontacije dohodnine oziroma dohodnine od dohodka iz dejavnosti iz prvega odstavka tega člena <b>ne nanaša na celotno davčno leto</b>, določi tako, da <b>se dobiček, ugotovljen v skladu s prvim, drugim in tretjim odstavkom tega člena, preračuna na letno raven</b>. Preračun se opravi na naslednji način:</span></p> <p class="zamaknjenadolobaprvinivo" style= 'margin:0cm;margin-bottom:.0001pt'><span style= 'font-family:"Arial","sans-serif"'> Dl = (Dn/n) x 12, pri čemer je:</span></p> <p class="zamaknjenadolobaprvinivo" style= 'margin:0cm;margin-bottom:.0001pt; text-align:justify'><span style= 'font-family:"Arial","sans-serif"'> Dl – dobiček, preračunan na letno raven,</span></p> <p class="zamaknjenadolobaprvinivo" style= 'margin:0cm;margin-bottom:.0001pt; text-align:justify'><span style= 'font-family:"Arial","sans-serif"'> Dn – dobiček, določen na podlagi obračuna iz prvega odstavka tega člena,</span></p> <p class="zamaknjenadolobaprvinivo" style= 'margin:0cm;margin-bottom:.0001pt; text-align:justify'><span style= 'font-family:"Arial","sans-serif"'> n – število mesecev, na katere se nanaša dobiček.</span></p> <p class="odstavek" style= 'margin:0cm;margin-bottom:.0001pt;text-align:justify'><span lang= "EN-GB" style='font-family:"Arial","sans-serif"' xml:lang= "EN-GB"> </span> <span lang="X-NONE" style='font-family:"Arial","sans-serif"' xml:lang="X-NONE">(5)</span> <span lang="X-NONE" style= 'font-family:"Arial","sans-serif"' xml:lang="X-NONE">Pri določanju števila mesecev, na katere se nanaša dobiček (n) iz prejšnjega odstavka, se upošteva število dni v začetnem mesecu, na katero se nanaša obračun davka, odvisno od tega, ali se obračun davka nanaša na manj kot 15 dni ali več kot 15 dni začetnega meseca. Če se nanaša na več kot 15 dni, se začetni mesec šteje, sicer pa ne.</span></p> <p class="len1" style='margin-top:0cm'><span style= 'font-size:12.0pt'> </span></p> <p class="odstavek1" align="center" style= 'margin-top:0cm;text-align:center; text-indent:0cm'><span style= 'font-size:12.0pt'>[...]</span></p> <p class="len1" style='margin-top:0cm'><span style= 'font-size:12.0pt'> </span></p> <p class="len1" style='margin-top:0cm'><span lang="X-NONE" style= 'font-size:12.0pt; font-weight:normal' xml:lang="X-NONE">10.</span> <span lang="X-NONE" style='font-size:12.0pt; font-weight:normal' xml:lang="X-NONE">člen</span></p> <p class="lennaslov1"><span lang="X-NONE" style= 'font-size:12.0pt;font-weight:normal' xml:lang="X-NONE">(določitev nove zavarovalne osnove)</span></p> <p class="odstavek1" style='margin-top:0cm;text-indent:0cm'> <span style= 'font-size:12.0pt'> [...]</span></p> <p class="odstavek1" style='margin-top:0cm;text-indent:0cm'> <span style= 'font-size:12.0pt'> </span> <span lang="X-NONE" style='font-size: 12.0pt' xml:lang= "X-NONE">(2)</span> <b><span lang="X-NONE" style='font-size:12.0pt' xml:lang="X-NONE">Zavarovalna osnova se na novo določi na podlagi zadnjega obračuna akontacije dohodnine oziroma dohodnine od dohodka iz dejavnosti za mesec po mesecu, v katerem je bil obračun davka predložen davčnemu organu, vendar najpozneje za mesec april</span></b><span style='font-size:12.0pt'>.</span></p> <div style= 'border:none;border-bottom:solid windowtext 1.0pt;padding:0cm 0cm 1.0pt 0cm'> <p class="odstavek1" style= 'margin-top:0cm;text-indent:0cm;border:none; padding:0cm'> <span style= 'font-size:12.0pt'> [...]</span></p> </div> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='font-size:12.0pt;line-height:150%'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='font-size:12.0pt;line-height:150%'>Iz navedenega je razvidno, da je zavarovalna osnova zavarovanca iz 15. člena ZPIZ-2 (samozaposlene osebe, ki je zavarovana od zavarovalne osnove) odvisna od naslednjih dejavnikov:</span></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt; line-height:150%'> <span lang="EN-GB" style= 'font-size:12.0pt;line-height:150%; font-family:Symbol' xml:lang= "EN-GB">·<span style= 'font:7.0pt "Times New Roman"'> </span></span> <span style='font-size:12.0pt;line-height:150%'>davčni dobiček (=</span> <span lang="X-NONE" style= 'font-size:12.0pt;line-height:150%' xml:lang= "X-NONE">razlik</span><span lang="EN-GB" style= 'font-size:12.0pt;line-height:150%' xml:lang="EN-GB">a</span> <span lang="X-NONE" style='font-size:12.0pt;line-height:150%' xml:lang="X-NONE">med davčno priznanimi prihodki in davčno priznanimi odhodki oziroma davčno priznanim prihodki in normiranimi odhodki</span><span lang="EN-GB" style= 'font-size:12.0pt;line-height:150%' xml:lang="EN-GB">);</span></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt; line-height:150%'> <span style= 'font-size:12.0pt;line-height:150%;font-family: Symbol'>·<span style='font:7.0pt "Times New Roman"'> </span></span> <span style='font-size:12.0pt;line-height:150%'>obračunani prispevki (= prispevki obračunani od zavarovalne osnove);</span></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt; line-height:150%'> <span style= 'font-size:12.0pt;line-height:150%;font-family: Symbol'>·<span style='font:7.0pt "Times New Roman"'> </span></span> <span style='font-size:12.0pt;line-height:150%'>zmanjšanje seštevka davčnega dobička in obračunanih prispevkov za 25%;</span></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt; line-height:150%'> <span style= 'font-size:12.0pt;line-height:150%;font-family: Symbol'>·<span style='font:7.0pt "Times New Roman"'> </span></span> <span style='font-size:12.0pt;line-height:150%'>število mesecev poslovanja.</span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style='font-size:12.0pt'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='font-size:12.0pt;line-height:150%'>Kadar se davčni dobiček ugotavlja z upoštevanjem normiranih odhodkov, je (relativno) enostavno izračunati mejo prihodkov, do katere ZO ostaja enaka najnižji predpisani ZO. Podatki o obračunanih prispevkih in % normiranih odhodkov so znani, treba je samo predvideti (oceniti) višino najnižje ZO za naslednje leto.</span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style='font-size:12.0pt'> </span></p> <div style= 'border:none;border-top:solid windowtext 1.0pt;padding:1.0pt 0cm 0cm 0cm'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;border:none;padding:0cm'> <span style='font-size:12.0pt'>ZGLED</span></p> </div> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style='font-size:12.0pt'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style='font-size:12.0pt'>1.</span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style='font-size:12.0pt'>Izhodišča in predpostavke:</span></p> <p class="MsoNormal" style= 'margin-top:3.0pt;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt'> <span style='font-size:12.0pt;font-family:Symbol'>·<span style= 'font:7.0pt "Times New Roman"'> </span></span> <span style='font-size:12.0pt'>dejavnost se je v letu 2018 opravljala celo leto;</span></p> <p class="MsoNormal" style= 'margin-top:3.0pt;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt'> <span style='font-size:12.0pt;font-family:Symbol'>·<span style= 'font:7.0pt "Times New Roman"'> </span></span> <span style='font-size:12.0pt'>zavezanec iz naslova opravljanja dejavnosti zavarovan kot samozaposlena oseba za polni zavarovalni čas najmanj 5 mesecev v letu;</span></p> <p class="MsoNormal" style= 'margin-top:3.0pt;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt'> <span style= 'font-size:12.0pt;font-family:Symbol;color:black'>·<span style= 'font:7.0pt "Times New Roman"'> </span></span> <span style='font-size:12.0pt'>obdavčeni prihodki so enaki prihodkom po računovodskih predpisih, tj.</span> <span style= 'font-size:12.0pt;color:black'>ni popravkov prihodkov na raven davčno priznanih;</span></p> <p class="MsoNormal" style= 'margin-top:3.0pt;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt'> <span style='font-size:12.0pt;font-family:Symbol'>·<span style= 'font:7.0pt "Times New Roman"'> </span></span> <span style='font-size:12.0pt;color:black'>prispevki za leto 2018 (obračunski meseci 01.2018 - 12.2018) so obračunani od najnižje zavarovalne osnove;</span></p> <p class="MsoNormal" style= 'margin-top:3.0pt;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt'> <span style= 'font-size:12.0pt;font-family:Symbol;color:black'>·<span style= 'font:7.0pt "Times New Roman"'> </span></span> <u><span style='font-size:12.0pt;color:black'>ocenjena</span></u> <span style='font-size: 12.0pt;color:black'>višina najnižje zavarovalne osnove 2019 = 60 % x <u>ocenjena</u> povprečna letna plača</span> <span style='font-size:12.0pt'>zaposlenih v Republiki Sloveniji 2018, preračunana na mesec <span style='color:black'>= 60% x 1.670 € = 1.002 € <a href="#_edn2" name="_ednref2" title= ""><span class="MsoEndnoteReference"><span class= "MsoEndnoteReference"><span style= 'font-size:12.0pt;font-family:"Arial","sans-serif";color:black'>[2]</span></span></span></a></span></span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style='font-size:12.0pt;color:black'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style='font-size:12.0pt'>Kakšna je višina prihodkov 2018, da bo zavezančeva nova ZO 2019 enaka</span> <span style= 'font-size:12.0pt'>prevideni (ocenjeni) najnižji predpisani ZO 2019</span><span style='font-size:12.0pt'>1.002 €?</span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style='font-size:12.0pt'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style='font-size:12.0pt'>Z izjemo prihodkov so vsi parametri dani, zato gre za preprosto reševanje enačbe z eno neznanko. Zaradi nazornosti je v zgledu namesto matematičnega pristopa prikazan pristop s poskušanjem (polja posameznih parametrov se povežejo z računskimi formulami (odštevanje, seštevanje, deljenje), višina prihodkov, pri kateri je zavezančeva nova ZO 2019 enaka ocenjeni najnižji predpisani ZO 2019, pa je ugotovljena s poskušanjem).</span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style='font-size:12.0pt;color:black'> </span></p> <table class="MsoNormalTable" border="1" cellspacing="0" cellpadding="0" style='border-collapse:collapse;border:none'> <tr> <td width="57" style= 'width:42.55pt;border:none;padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt'><span style= 'font-size:12.0pt;color:black'> </span></p> </td> <td width="416" style= 'width:11.0cm;border-top:solid windowtext 1.0pt; border-left:none;border-bottom:solid windowtext 1.0pt;border-right:none; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style='font-size:12.0pt;color:black'>Prihodki 2018</span></p> </td> <td width="113" style= 'width:3.0cm;border-top:solid windowtext 1.0pt; border-left:none;border-bottom:solid windowtext 1.0pt;border-right:none; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'> <span style='font-size:12.0pt;color:black'>57.839,00</span></p> </td> </tr> <tr> <td width="57" style= 'width:42.55pt;border:none;padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt'><span style= 'font-size:12.0pt;color:black'>(-)</span></p> </td> <td width="416" style= 'width:11.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style='font-size:12.0pt;color:black'>Normirani odhodki v višini 80% prihodkov,</span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style='font-size:12.0pt;color:black'>vendar ne več kot 80.000 € <u>1*</u></span></p> </td> <td width="113" style= 'width:3.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'> <span style='font-size:12.0pt;color:black'>46.271,20</span></p> </td> </tr> <tr> <td width="57" style= 'width:42.55pt;border:none;padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt'><span style= 'font-size:12.0pt;color:black'>(=)</span></p> </td> <td width="416" style= 'width:11.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style='font-size:12.0pt;color:black'>Davčni dobiček 2018</span></p> </td> <td width="113" style= 'width:3.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'> <span style='font-size:12.0pt;color:black'>11.567,80</span></p> </td> </tr> <tr> <td width="57" style= 'width:42.55pt;border:none;padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt'><span style= 'font-size:12.0pt;color:black'>(+)</span></p> </td> <td width="416" style= 'width:11.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style='font-size:12.0pt;color:black'>Obračunani prispevki 2018 <u>2*</u></span></p> </td> <td width="113" style= 'width:3.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'> <span style='font-size:12.0pt;color:black'>4.464,21</span></p> </td> </tr> <tr> <td width="57" style= 'width:42.55pt;border:none;padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt'><span style= 'font-size:12.0pt;color:black'>(=)</span></p> </td> <td width="416" style= 'width:11.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style='font-size:12.0pt;color:black'>Zavarovalni dobiček I</span></p> </td> <td width="113" style= 'width:3.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'> <span style='font-size:12.0pt;color:black'>16.032,01</span></p> </td> </tr> <tr> <td width="57" style= 'width:42.55pt;border:none;padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt'><span style= 'font-size:12.0pt;color:black'>(-)</span></p> </td> <td width="416" style= 'width:11.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style='font-size:12.0pt;color:black'>25%</span></p> </td> <td width="113" style= 'width:3.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'> <span style='font-size:12.0pt;color:black'>4.008,00</span></p> </td> </tr> <tr> <td width="57" style= 'width:42.55pt;border:none;padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt'><span style= 'font-size:12.0pt;color:black'>(=)</span></p> </td> <td width="416" style= 'width:11.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style='font-size:12.0pt;color:black'>Zavarovalni dobiček II = Zavarovalna osnova 2019 na letni ravni</span></p> </td> <td width="113" style= 'width:3.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'> <span style='font-size:12.0pt;color:black'>12.024,01</span></p> </td> </tr> <tr> <td width="57" style= 'width:42.55pt;border:none;padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt'><span style= 'font-size:12.0pt;color:black'>/</span></p> </td> <td width="416" style= 'width:11.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style='font-size:12.0pt;color:black'>12 mesecev</span></p> </td> <td width="113" style= 'width:3.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'> <span style='font-size:12.0pt;color:black'>12</span></p> </td> </tr> <tr> <td width="57" style= 'width:42.55pt;border:none;padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt'><b><span style= 'font-size:12.0pt;color:black'>(=)</span></b></p> </td> <td width="416" style= 'width:11.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <b><span style='font-size:12.0pt;color:black'>Zavarovalna osnova 2019 na mesečni ravni</span></b></p> </td> <td width="113" style= 'width:3.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'> <b><span style= 'font-size:12.0pt;color:black'>1.002,00</span></b></p> </td> </tr> </table> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style='font-size:12.0pt;color:black'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <u><span style='font-size:11.0pt;color:black'>1*</span></u></p> <p class="len1" style='margin-top:0cm;text-align:justify'> <span style='font-weight: normal'>ZDoh-2</span> <span lang="X-NONE" style='font-weight:normal' xml:lang="X-NONE">59.</span> <span style='font-weight:normal'>č</span><span lang="X-NONE" style= 'font-weight:normal' xml:lang="X-NONE">len</span> <span lang= "X-NONE" style='font-weight:normal' xml:lang="X-NONE">(normirani odhodki)</span></p> <p class="odstavek1" style='margin-top:3.0pt;text-indent:0cm'> <span lang="X-NONE" xml:lang="X-NONE">(1) <b>Pri ugotavljanju davčne osnove zavezanca</b> <b>iz tretjega in četrtega odstavka 48. člena</b> tega zakona, se <b>upoštevajo normirani odhodki v višini</b></span> <b>8</b><b><span lang="X-NONE" xml:lang= "X-NONE">0</span></b> <b><span lang="X-NONE" xml:lang="X-NONE">% prihodkov</span></b>, <b><span lang="X-NONE" xml:lang= "X-NONE">vendar ne več kot</span></b> <span lang="X-NONE" xml:lang= "X-NONE">40.000 eurov, ali <b>80.000 eurov, če je bila v davčnem letu, za katero se ugotavlja davčna osnova, pri zavezancu v skladu z zakonom, ki ureja pokojninsko in invalidsko zavarovanje, obvezno zavarovana vsaj ena oseba za polni delovni čas neprekinjeno najmanj pet mesecev</b>.</span></p> <p class="odstavek1" style='margin-top:3.0pt;text-indent:0cm'> <span lang="X-NONE" xml:lang="X-NONE">(2) Ne glede na prejšnji odstavek se za zavezance iz šestega odstavka 48. člena tega zakona upoštevajo normirani odhodki ne več kot 80.000 eurov na nosilca in na drugega člana kmečkega gospodinjstva, ki je vključen v obvezno pokojninsko in invalidsko zavarovanje kot kmet oziroma član kmečkega gospodinjstva.</span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style='font-size:11.0pt;color:black'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt'><u><span style= 'font-size:11.0pt;color:black'>2*</span></u></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style='font-size:11.0pt;color:black'>Obračunani prispevki za leto 2018 od najnižje predpisane zavarovalne osnove</span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt'><span style= 'font-size:11.0pt;color:black'> </span></p> <div align="center"> <table class="MsoNormalTable" border="1" cellspacing="0" cellpadding="0" style='border-collapse:collapse;border:none'> <tr> <td width="113" style= 'width:3.0cm;border:solid windowtext 1.0pt;background: #D9D9D9;padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style='font-size:11.0pt;color:black'>Mesec</span></p> </td> <td width="189" style= 'width:5.0cm;border:solid windowtext 1.0pt;border-left: none;background:#D9D9D9;padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:11.0pt;color:black'>Zavarovalna osnova *</span></p> </td> <td width="113" style= 'width:3.0cm;border:solid windowtext 1.0pt;border-left: none;background:#D9D9D9;padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:11.0pt;color:black'>Skupna</span></p> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:11.0pt;color:black'>prispevna</span></p> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:11.0pt;color:black'>stopnja</span></p> </td> <td width="113" style= 'width:3.0cm;border:solid windowtext 1.0pt;border-left: none;background:#D9D9D9;padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:11.0pt;color:black'>Obračunani prispevki</span></p> </td> </tr> <tr> <td width="113" valign="top" style= 'width:3.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style='font-size:11.0pt;color:black'>01.2018</span></p> </td> <td width="189" valign="top" style= 'width:5.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:11.0pt;color:black'>950,80</span></p> </td> <td width="113" valign="top" style= 'width:3.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:11.0pt;color:black'>38,20%</span></p> </td> <td width="113" valign="top" style= 'width:3.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'> <span style='font-size:11.0pt;color:black'>362,20</span></p> </td> </tr> <tr> <td width="113" valign="top" style= 'width:3.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style='font-size:11.0pt;color:black'>02.2018</span></p> </td> <td width="189" valign="top" style= 'width:5.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:11.0pt;color:black'>976,17</span></p> </td> <td width="113" valign="top" style= 'width:3.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:11.0pt;color:black'>38,20%</span></p> </td> <td width="113" valign="top" style= 'width:3.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'> <span style='font-size:11.0pt;color:black'>372,91</span></p> </td> </tr> <tr> <td width="113" valign="top" style= 'width:3.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style='font-size:11.0pt;color:black'>03.2018</span></p> </td> <td width="189" valign="top" style= 'width:5.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:11.0pt;color:black'>976,17</span></p> </td> <td width="113" valign="top" style= 'width:3.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:11.0pt;color:black'>38,20%</span></p> </td> <td width="113" valign="top" style= 'width:3.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'> <span style='font-size:11.0pt;color:black'>372,91</span></p> </td> </tr> <tr> <td width="113" valign="top" style= 'width:3.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style='font-size:11.0pt;color:black'>04.2018</span></p> </td> <td width="189" valign="top" style= 'width:5.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:11.0pt;color:black'>976,17</span></p> </td> <td width="113" valign="top" style= 'width:3.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:11.0pt;color:black'>38,20%</span></p> </td> <td width="113" valign="top" style= 'width:3.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'> <span style='font-size:11.0pt;color:black'>372,91</span></p> </td> </tr> <tr> <td width="113" valign="top" style= 'width:3.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style='font-size:11.0pt;color:black'>05.2018</span></p> </td> <td width="189" valign="top" style= 'width:5.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:11.0pt;color:black'>976,17</span></p> </td> <td width="113" valign="top" style= 'width:3.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:11.0pt;color:black'>38,20%</span></p> </td> <td width="113" valign="top" style= 'width:3.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'> <span style='font-size:11.0pt;color:black'>372,91</span></p> </td> </tr> <tr> <td width="113" valign="top" style= 'width:3.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style='font-size:11.0pt;color:black'>06.2018</span></p> </td> <td width="189" valign="top" style= 'width:5.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:11.0pt;color:black'>976,17</span></p> </td> <td width="113" valign="top" style= 'width:3.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:11.0pt;color:black'>38,20%</span></p> </td> <td width="113" valign="top" style= 'width:3.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'> <span style='font-size:11.0pt;color:black'>372,91</span></p> </td> </tr> <tr> <td width="113" valign="top" style= 'width:3.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style='font-size:11.0pt;color:black'>07.2018</span></p> </td> <td width="189" valign="top" style= 'width:5.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:11.0pt;color:black'>976,17</span></p> </td> <td width="113" valign="top" style= 'width:3.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:11.0pt;color:black'>38,20%</span></p> </td> <td width="113" valign="top" style= 'width:3.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'> <span style='font-size:11.0pt;color:black'>372,91</span></p> </td> </tr> <tr> <td width="113" valign="top" style= 'width:3.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style='font-size:11.0pt;color:black'>08.2018</span></p> </td> <td width="189" valign="top" style= 'width:5.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:11.0pt;color:black'>976,17</span></p> </td> <td width="113" valign="top" style= 'width:3.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:11.0pt;color:black'>38,20%</span></p> </td> <td width="113" valign="top" style= 'width:3.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'> <span style='font-size:11.0pt;color:black'>372,91</span></p> </td> </tr> <tr> <td width="113" valign="top" style= 'width:3.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style='font-size:11.0pt;color:black'>09.2018</span></p> </td> <td width="189" valign="top" style= 'width:5.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:11.0pt;color:black'>976,17</span></p> </td> <td width="113" valign="top" style= 'width:3.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:11.0pt;color:black'>38,20%</span></p> </td> <td width="113" valign="top" style= 'width:3.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'> <span style='font-size:11.0pt;color:black'>372,91</span></p> </td> </tr> <tr> <td width="113" valign="top" style= 'width:3.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style='font-size:11.0pt;color:black'>10.2018</span></p> </td> <td width="189" valign="top" style= 'width:5.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:11.0pt;color:black'>976,17</span></p> </td> <td width="113" valign="top" style= 'width:3.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:11.0pt;color:black'>38,20%</span></p> </td> <td width="113" valign="top" style= 'width:3.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'> <span style='font-size:11.0pt;color:black'>372,91</span></p> </td> </tr> <tr> <td width="113" valign="top" style= 'width:3.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style='font-size:11.0pt;color:black'>11.2018</span></p> </td> <td width="189" valign="top" style= 'width:5.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:11.0pt;color:black'>976,17</span></p> </td> <td width="113" valign="top" style= 'width:3.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:11.0pt;color:black'>38,20%</span></p> </td> <td width="113" valign="top" style= 'width:3.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'> <span style='font-size:11.0pt;color:black'>372,91</span></p> </td> </tr> <tr> <td width="113" valign="top" style= 'width:3.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style='font-size:11.0pt;color:black'>12.2018</span></p> </td> <td width="189" valign="top" style= 'width:5.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:11.0pt;color:black'>976,17</span></p> </td> <td width="113" valign="top" style= 'width:3.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:11.0pt;color:black'>38,20%</span></p> </td> <td width="113" valign="top" style= 'width:3.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'> <span style='font-size:11.0pt;color:black'>372,91</span></p> </td> </tr> <tr> <td width="113" valign="top" style= 'width:3.0cm;border:none;padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style='font-size:11.0pt;color:black'> </span></p> </td> <td width="189" valign="top" style= 'width:5.0cm;border:none;padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style='font-size:11.0pt;color:black'> </span></p> </td> <td width="113" valign="top" style= 'width:3.0cm;border:none;padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:11.0pt;color:black'>Skupaj</span></p> </td> <td width="113" valign="top" style= 'width:3.0cm;border:none;padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'> <span style='font-size:11.0pt;color:black'>4.464,21</span></p> </td> </tr> </table> </div> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <b><span style='font-size:11.0pt;color:black'> </span></b></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:19.85pt;margin-bottom:.0001pt;text-align:justify;text-indent:-19.85pt'> <span style='font-size:11.0pt'>* 01.2018: </span> <span style='font-size:11.0pt'>60% x zadnji znan podatek o PPm =</span></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:19.85pt;margin-bottom:.0001pt;text-align:justify;text-indent:-19.85pt'> <span style= 'font-size:11.0pt'> 60% x PPm 2016 = 60% x 1.584,66 €</span></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:19.85pt;margin-bottom:.0001pt;text-align:justify;text-indent:-19.85pt'> <span style='font-size:11.0pt'> </span> <span style='font-size:11.0pt'>02.2018 do 12.2018: 60% x zadnji znan podatek o PPm =</span></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:19.85pt;margin-bottom:.0001pt;text-align:justify;text-indent:-19.85pt'> <span style= 'font-size:11.0pt'> 60% x PPm 2017 = 60% x 1.626,95 €</span></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:19.85pt;margin-bottom:.0001pt;text-align:justify;text-indent:-19.85pt'> <span style='font-size:11.0pt'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style='font-size:12.0pt'>2.</span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style='font-size:12.0pt'>Izhodišča in predpostavke:</span></p> <p class="MsoNormal" style= 'margin-top:3.0pt;margin-right:0cm;margin-bottom:0cm; margin-left:19.85pt;margin-bottom:.0001pt;text-align:justify;text-indent:-19.85pt'> <span style= 'font-size:12.0pt;font-family:"Times New Roman","serif"'>–<span style='font:7.0pt "Times New Roman"'> </span></span> <span style='font-size:12.0pt'>dejavnost se je v letu 2018 opravljala celo leto;</span></p> <p class="MsoNormal" style= 'margin-top:3.0pt;margin-right:0cm;margin-bottom:0cm; margin-left:19.85pt;margin-bottom:.0001pt;text-align:justify;text-indent:-19.85pt'> <span style= 'font-size:12.0pt;font-family:"Times New Roman","serif"'>–<span style='font:7.0pt "Times New Roman"'> </span></span> <span style='font-size:12.0pt'>zavezanec iz naslova opravljanja dejavnosti zavarovan kot samozaposlena oseba za polni zavarovalni čas najmanj 5 mesecev v letu;</span></p> <p class="MsoNormal" style= 'margin-top:3.0pt;margin-right:0cm;margin-bottom:0cm; margin-left:19.85pt;margin-bottom:.0001pt;text-align:justify;text-indent:-19.85pt'> <span style= 'font-size:12.0pt;font-family:"Times New Roman","serif"'>–<span style='font:7.0pt "Times New Roman"'> </span></span> <span style='font-size:12.0pt'>obdavčeni prihodki so enaki prihodkom po računovodskih predpisih, tj.</span> <span style= 'font-size:12.0pt'>ni popravkov prihodkov na raven davčno priznanih;</span></p> <p class="MsoNormal" style= 'margin-top:3.0pt;margin-right:0cm;margin-bottom:0cm; margin-left:19.85pt;margin-bottom:.0001pt;text-align:justify;text-indent:-19.85pt'> <span style= 'font-size:12.0pt;font-family:"Times New Roman","serif"'>–<span style='font:7.0pt "Times New Roman"'> </span></span> <span style='font-size:12.0pt'>prispevki za leto 2018 (obračunski meseci 01.2018 - 12.2018) so obračunani od zavarovalne osnove 1.200 €;</span></p> <p class="MsoNormal" style= 'margin-top:3.0pt;margin-right:0cm;margin-bottom:0cm; margin-left:19.85pt;margin-bottom:.0001pt;text-align:justify;text-indent:-19.85pt'> <span style= 'font-size:12.0pt;font-family:"Times New Roman","serif"'>–<span style='font:7.0pt "Times New Roman"'> </span></span> <u><span style='font-size:12.0pt'>ocenjena</span></u> <span style= 'font-size:12.0pt'>višina najnižje zavarovalne osnove 2019 = 60 % x <u>ocenjena</u> povprečna letna plača</span> <span style= 'font-size:12.0pt'>zaposlenih v Republiki Sloveniji 2018, preračunana na mesec = 60% x 1.670 € = 1.002 €.</span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style='font-size:12.0pt'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style='font-size:12.0pt'>Kakšna je višina prihodkov 2018, da bo zavezančeva nova ZO 2019 enaka</span> <span style= 'font-size:12.0pt'>prevideni (ocenjeni) najnižji predpisani ZO 2019</span><span style='font-size:12.0pt'>1.002 € ?</span></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:19.85pt;margin-bottom:.0001pt;text-align:justify;text-indent:-19.85pt'> <span style='font-size:11.0pt'> </span></p> <table class="MsoNormalTable" border="1" cellspacing="0" cellpadding="0" style='border-collapse:collapse;border:none'> <tr> <td width="57" style= 'width:42.55pt;border:none;padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt'><span style= 'font-size:12.0pt'> </span></p> </td> <td width="416" style= 'width:11.0cm;border-top:solid windowtext 1.0pt; border-left:none;border-bottom:solid windowtext 1.0pt;border-right:none; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style='font-size:12.0pt'>Prihodki 2018</span></p> </td> <td width="113" style= 'width:3.0cm;border-top:solid windowtext 1.0pt; border-left:none;border-bottom:solid windowtext 1.0pt;border-right:none; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'> <span style='font-size:12.0pt'>52.656,00</span></p> </td> </tr> <tr> <td width="57" style= 'width:42.55pt;border:none;padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt'><span style= 'font-size:12.0pt'>(-)</span></p> </td> <td width="416" style= 'width:11.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style='font-size:12.0pt'>Normirani odhodki v višini 80% prihodkov,</span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style='font-size:12.0pt'>vendar ne več kot 80.000 €</span></p> </td> <td width="113" style= 'width:3.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'> <span style='font-size:12.0pt'>42.124,80</span></p> </td> </tr> <tr> <td width="57" style= 'width:42.55pt;border:none;padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt'><span style= 'font-size:12.0pt'>(=)</span></p> </td> <td width="416" style= 'width:11.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style='font-size:12.0pt'>Davčni dobiček 2018 </span></p> </td> <td width="113" style= 'width:3.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'> <span style='font-size:12.0pt'>10.531,20</span></p> </td> </tr> <tr> <td width="57" style= 'width:42.55pt;border:none;padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt'><span style= 'font-size:12.0pt'>(+)</span></p> </td> <td width="416" style= 'width:11.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style='font-size:12.0pt'>Obračunani prispevki 2018 <u>1*</u></span></p> </td> <td width="113" style= 'width:3.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'> <span style='font-size:12.0pt'>5.500,80</span></p> </td> </tr> <tr> <td width="57" style= 'width:42.55pt;border:none;padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt'><span style= 'font-size:12.0pt'>(=)</span></p> </td> <td width="416" style= 'width:11.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style='font-size:12.0pt'>Zavarovalni dobiček I</span></p> </td> <td width="113" style= 'width:3.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'> <span style='font-size:12.0pt'>16.032,00</span></p> </td> </tr> <tr> <td width="57" style= 'width:42.55pt;border:none;padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt'><span style= 'font-size:12.0pt'>(-)</span></p> </td> <td width="416" style= 'width:11.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style='font-size:12.0pt'>25%</span></p> </td> <td width="113" style= 'width:3.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'> <span style='font-size:12.0pt'>4.008,00</span></p> </td> </tr> <tr> <td width="57" style= 'width:42.55pt;border:none;padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt'><span style= 'font-size:12.0pt'>(=)</span></p> </td> <td width="416" style= 'width:11.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style='font-size:12.0pt'>Zavarovalni dobiček II = Zavarovalna osnova 2019 na letni ravni</span></p> </td> <td width="113" style= 'width:3.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'> <span style='font-size:12.0pt'>12.024,00</span></p> </td> </tr> <tr> <td width="57" style= 'width:42.55pt;border:none;padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt'><span style= 'font-size:12.0pt'>/</span></p> </td> <td width="416" style= 'width:11.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style='font-size:12.0pt'>12 mesecev</span></p> </td> <td width="113" style= 'width:3.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'> <span style='font-size:12.0pt'>12</span></p> </td> </tr> <tr> <td width="57" style= 'width:42.55pt;border:none;padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt'><span style= 'font-size:12.0pt'>(=)</span></p> </td> <td width="416" style= 'width:11.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style='font-size:12.0pt'>Zavarovalna osnova 2019 na mesečni ravni</span></p> </td> <td width="113" style= 'width:3.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'> <span style='font-size:12.0pt'>1.002,00</span></p> </td> </tr> </table> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style='font-size:11.0pt'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt'><u><span style= 'font-size:11.0pt'>1*</span></u></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style='font-size:11.0pt'>Obračunani prispevki za leto 2018 od zavarovalne osnove 1.200 €</span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt'><span style= 'font-size:11.0pt'> </span></p> <div align="center"> <table class="MsoNormalTable" border="1" cellspacing="0" cellpadding="0" style='border-collapse:collapse;border:none'> <tr> <td width="113" style= 'width:3.0cm;border:solid windowtext 1.0pt;background: #D9D9D9;padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style='font-size:11.0pt'>Mesec</span></p> </td> <td width="189" style= 'width:5.0cm;border:solid windowtext 1.0pt;border-left: none;background:#D9D9D9;padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:11.0pt'>Zavarovalna osnova</span></p> </td> <td width="113" style= 'width:3.0cm;border:solid windowtext 1.0pt;border-left: none;background:#D9D9D9;padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:11.0pt'>Skupna</span></p> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:11.0pt'>prispevna</span></p> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:11.0pt'>stopnja</span></p> </td> <td width="113" style= 'width:3.0cm;border:solid windowtext 1.0pt;border-left: none;background:#D9D9D9;padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:11.0pt'>Obračunani prispevki</span></p> </td> </tr> <tr> <td width="113" valign="top" style= 'width:3.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style='font-size:11.0pt'>01.2018</span></p> </td> <td width="189" valign="top" style= 'width:5.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:11.0pt'>1.200,00</span></p> </td> <td width="113" valign="top" style= 'width:3.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:11.0pt'>38,20%</span></p> </td> <td width="113" valign="top" style= 'width:3.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'> <span style='font-size:11.0pt'>458,40</span></p> </td> </tr> <tr> <td width="113" valign="top" style= 'width:3.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style='font-size:11.0pt'>02.2018</span></p> </td> <td width="189" valign="top" style= 'width:5.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:11.0pt'>1.200,00</span></p> </td> <td width="113" valign="top" style= 'width:3.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:11.0pt'>38,20%</span></p> </td> <td width="113" valign="top" style= 'width:3.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'> <span style='font-size:11.0pt'>458,40</span></p> </td> </tr> <tr> <td width="113" valign="top" style= 'width:3.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style='font-size:11.0pt'>03.2018</span></p> </td> <td width="189" valign="top" style= 'width:5.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:11.0pt'>1.200,00</span></p> </td> <td width="113" valign="top" style= 'width:3.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:11.0pt'>38,20%</span></p> </td> <td width="113" valign="top" style= 'width:3.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'> <span style='font-size:11.0pt'>458,40</span></p> </td> </tr> <tr> <td width="113" valign="top" style= 'width:3.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style='font-size:11.0pt'>04.2018</span></p> </td> <td width="189" valign="top" style= 'width:5.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:11.0pt'>1.200,00</span></p> </td> <td width="113" valign="top" style= 'width:3.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:11.0pt'>38,20%</span></p> </td> <td width="113" valign="top" style= 'width:3.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'> <span style='font-size:11.0pt'>458,40</span></p> </td> </tr> <tr> <td width="113" valign="top" style= 'width:3.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style='font-size:11.0pt'>05.2018</span></p> </td> <td width="189" valign="top" style= 'width:5.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:11.0pt'>1.200,00</span></p> </td> <td width="113" valign="top" style= 'width:3.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:11.0pt'>38,20%</span></p> </td> <td width="113" valign="top" style= 'width:3.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'> <span style='font-size:11.0pt'>458,40</span></p> </td> </tr> <tr> <td width="113" valign="top" style= 'width:3.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style='font-size:11.0pt'>06.2018</span></p> </td> <td width="189" valign="top" style= 'width:5.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:11.0pt'>1.200,00</span></p> </td> <td width="113" valign="top" style= 'width:3.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:11.0pt'>38,20%</span></p> </td> <td width="113" valign="top" style= 'width:3.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'> <span style='font-size:11.0pt'>458,40</span></p> </td> </tr> <tr> <td width="113" valign="top" style= 'width:3.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style='font-size:11.0pt'>07.2018</span></p> </td> <td width="189" valign="top" style= 'width:5.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:11.0pt'>1.200,00</span></p> </td> <td width="113" valign="top" style= 'width:3.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:11.0pt'>38,20%</span></p> </td> <td width="113" valign="top" style= 'width:3.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'> <span style='font-size:11.0pt'>458,40</span></p> </td> </tr> <tr> <td width="113" valign="top" style= 'width:3.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style='font-size:11.0pt'>08.2018</span></p> </td> <td width="189" valign="top" style= 'width:5.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:11.0pt'>1.200,00</span></p> </td> <td width="113" valign="top" style= 'width:3.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:11.0pt'>38,20%</span></p> </td> <td width="113" valign="top" style= 'width:3.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'> <span style='font-size:11.0pt'>458,40</span></p> </td> </tr> <tr> <td width="113" valign="top" style= 'width:3.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style='font-size:11.0pt'>09.2018</span></p> </td> <td width="189" valign="top" style= 'width:5.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:11.0pt'>1.200,00</span></p> </td> <td width="113" valign="top" style= 'width:3.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:11.0pt'>38,20%</span></p> </td> <td width="113" valign="top" style= 'width:3.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'> <span style='font-size:11.0pt'>458,40</span></p> </td> </tr> <tr> <td width="113" valign="top" style= 'width:3.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style='font-size:11.0pt'>10.2018</span></p> </td> <td width="189" valign="top" style= 'width:5.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:11.0pt'>1.200,00</span></p> </td> <td width="113" valign="top" style= 'width:3.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:11.0pt'>38,20%</span></p> </td> <td width="113" valign="top" style= 'width:3.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'> <span style='font-size:11.0pt'>458,40</span></p> </td> </tr> <tr> <td width="113" valign="top" style= 'width:3.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style='font-size:11.0pt'>11.2018</span></p> </td> <td width="189" valign="top" style= 'width:5.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:11.0pt'>1.200,00</span></p> </td> <td width="113" valign="top" style= 'width:3.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:11.0pt'>38,20%</span></p> </td> <td width="113" valign="top" style= 'width:3.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'> <span style='font-size:11.0pt'>458,40</span></p> </td> </tr> <tr> <td width="113" valign="top" style= 'width:3.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style='font-size:11.0pt'>12.2018</span></p> </td> <td width="189" valign="top" style= 'width:5.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:11.0pt'>1.200,00</span></p> </td> <td width="113" valign="top" style= 'width:3.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:11.0pt'>38,20%</span></p> </td> <td width="113" valign="top" style= 'width:3.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'> <span style='font-size:11.0pt'>458,40</span></p> </td> </tr> <tr> <td width="113" valign="top" style= 'width:3.0cm;border:none;padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style='font-size:11.0pt'> </span></p> </td> <td width="189" valign="top" style= 'width:5.0cm;border:none;padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style='font-size:11.0pt'> </span></p> </td> <td width="113" valign="top" style= 'width:3.0cm;border:none;padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:11.0pt'>Skupaj</span></p> </td> <td width="113" valign="top" style= 'width:3.0cm;border:none;padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'> <span style='font-size:11.0pt'>5.500,80</span></p> </td> </tr> </table> </div> <div style= 'border:none;border-bottom:solid windowtext 1.0pt;padding:0cm 0cm 1.0pt 0cm'> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:19.85pt;margin-bottom:.0001pt;text-align:justify;text-indent:-19.85pt; border:none;padding:0cm'> <span style='font-size:11.0pt'> </span></p> </div> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='font-size:12.0pt;line-height:150%'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <u><span style= 'font-size:12.0pt;line-height:150%; color:red'>Področje: <b>ZPIZ-2</b></span></u></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <i><span style='font-size:11.5pt'> </span></i></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <i><span style='font-size:11.5pt'>Veljavna zakonodaja (ustrezni zakonski in podzakonski predpisi) v času izdaje strokovnega mnenja:</span></i></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:7.1pt;margin-bottom:.0001pt;text-align:justify;text-indent:-7.1pt; text-autospace:none'> <span style='font-size:11.5pt;font-family:Symbol'>·<span style= 'font:7.0pt "Times New Roman"'> </span></span> <i><u><span style='font-size:11.5pt'><a href= "http://www.superdavki.com/article/16116/ref_cat/140" target= "_top"><u>Zakon o pokojninskem in invalidskem zavarovanju - ZPIZ-2</u></a></span></u></i><i><span style='font-size:11.5pt'>, Uradni list RS, št. 96/12, 39/13-ZPIZ-A, 63/13-ZIUPTDSV, 99/13-ZSVarPre-C, 101/13-ZIPRS1415, 111/13-ZMEPIZ-1, 44/14-ORZPIZ206, 85/14-ZUJF-B, 95/14-ZUJF-C, 97/14-ZMEPIZ-1A, 90/15-ZIUPTD, 102/15-ZPIZ-2B, 40/17-ZPIZ-2D, 23/17-ZPIZ-2C in 65/17-ZPIZ-2E.</span></i></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:7.1pt;margin-bottom:.0001pt;text-align:justify;text-indent:-7.1pt; text-autospace:none'> <span style='font-size:11.5pt;font-family:Symbol'>·<span style= 'font:7.0pt "Times New Roman"'> </span></span> <i><span style= 'font-size:11.5pt'><a href= "http://www.superdavki.com/article/13222" target="_top">Zakon o zdravstvenem varstvu in zdravstvenem zavarovanju - ZZVZZ</a>, Uradni list RS, št. 72/06-UPB3, 114/06-ZUTPG, 91/07-ZZVZZ-J, 76/08-ZZVZZ-K, 62/10-ZUPJS, 87/11-ZZVZZ-L, 40/12-ZUJF, 21/13-ZUTD-A, 63/13-ZIUPTDSV, 91/13-ZZVZZ-M, 99/13-ZUPJS-C, 99/13-ZSVarPre, 111/13-ZMEPIZ-1, 95/14-ZUJF-C, 47/15-ZZSDT in 90/15-ZIUPTD.</span></i></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:7.1pt;margin-bottom:.0001pt;text-align:justify;text-indent:-7.1pt; text-autospace:none'> <span style='font-size:11.5pt;font-family:Symbol'>·<span style= 'font:7.0pt "Times New Roman"'> </span></span> <i><u><span style='font-size:11.5pt'><a href= "http://www.superdavki.com/article/16007" target="_top"><u>Zakon o urejanju trga dela - ZUTD</u></a></span></u></i><i><span style= 'font-size:11.5pt'>, Uradni list RS, št. 80/10, 40/12-ZUJF, 21/13-ZUTD-A, 63/13-ZUTD-B, 63/13-ZIUPTDSV, 100/13-ZUTD-C, 32/14-ZPDZC-1, 47/15-ZZSDT in 55/17-ZUTD-D.</span></i></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:7.1pt;margin-bottom:.0001pt;text-align:justify;text-indent:-7.1pt; text-autospace:none'> <span style='font-size:11.5pt;font-family:Symbol'>·<span style= 'font:7.0pt "Times New Roman"'> </span></span> <i><span style= 'font-size:11.5pt'><a href= "http://www.superdavki.com/article/13612" target="_top">Zakon o starševskem varstvu in družinskih prejemkih - ZSDP-1</a>, Uradni list RS, št. 26/14 in 90/15-ZSDP-1A.</span></i></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:7.1pt;margin-bottom:.0001pt;text-align:justify;text-indent:-7.1pt; text-autospace:none'> <span style='font-size:11.5pt;font-family:Symbol'>·<span style= 'font:7.0pt "Times New Roman"'> </span></span> <i><u><span style='font-size:11.5pt'><a href= "http://www.superdavki.com/article/16215/ref_cat/5" target= "_top"><u>Zakon o dohodnini - ZDoh-2</u></a></span></u></i><i><span style='font-size:11.5pt'>, Uradni list RS, št. 13/11-UPB7, 24/12-ZDoh-2I, 30/12-ZDoh-2J, 75/12-ZDoh-2K, 40/12-ZUJF, 94/12-ZDoh-2L, 96/13-ZDoh-2M, 29/14-Odl. US št. U-I-175/11-12, 23/15-ZDoh-2O, 50/14-ZDoh-2N, 55/15-ZDoh-2P, 102/15-ZUJF-E, 63/16-ZDoh-2R in 69/17-ZDoh-2S.</span></i></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:7.1pt;margin-bottom:.0001pt;text-align:justify;text-indent:-7.1pt'> <span style='font-size:11.5pt;font-family:Symbol'>·<span style= 'font:7.0pt "Times New Roman"'> </span></span> <i><u><span style='font-size:11.5pt'><a href= "http://www.superdavki.com/article/16276" target= "_top"><u>Pravilnik o določanju zavarovalne osnove</u></a></span></u></i><i><span style='font-size: 11.5pt'>, Uradni list RS, št. 89/13, 11/15, 83/16 in 72/17.</span></i></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='font-size:12.0pt;line-height:150%'> </span></p> </div> <div><br clear="all" /> <hr align="left" size="1" width="33%" /> <div id="edn1"> <p class="MsoFootnoteText"><a href="#_ednref1" name="_edn1" title= ""><span class="MsoEndnoteReference"><span style= 'font-size:11.0pt'><span class="MsoEndnoteReference"><span style= 'font-size:11.0pt;font-family:"Arial","sans-serif"'>[1]</span></span></span></span></a> <span style='font-size:11.0pt'>Glej:</span> <span style= 'font-size:11.0pt'>Zakon o starševskem varstvu in družinskih prejemkih – ZSDP-1 10. člen; Zakon o urejanju trga dela - ZUTD prvi odstavek 135. člena; Zakon o zdravstvenem varstvu in zdravstvenem zavarovanju – ZZVZZ 51. člen (op. KM: 51. člen ZZVZZ sicer določa, da ZO za ZZ ne more biti nižja</span> <span style= 'font-size:11.0pt'>nižje od 60 odstotkov zadnje znane povprečne letne plače zaposlenih v Republiki Sloveniji, preračunane na mesec, vendar ta določba od 1.1.2018 naprej ni več relevantna, ker ZO za PIZ od 1.1.2018 naprej ne more biti nižja od</span> <span style= 'font-size:11.0pt'>60 % povprečne letne plače zaposlenih v Republiki Sloveniji, preračunane na mesec).</span></p> <p class="MsoEndnoteText" style= 'margin-bottom:0cm;margin-bottom:.0001pt'><span style= 'font-size:11.0pt'> </span></p> </div> <div id="edn2"> <p class="MsoEndnoteText" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:justify'> <a href="#_ednref2" name="_edn2" title=""><span class= "MsoEndnoteReference"><span style='font-size:11.0pt'><span class= "MsoEndnoteReference"><span style= 'font-size:11.0pt;font-family:"Arial","sans-serif"'>[2]</span></span></span></span></a> <span style='font-size:11.0pt'>Ocenjen znesek <span style= 'color:black'>povprečne letne plače</span> zaposlenih v Republiki Sloveniji preračunane na mesec-PPm za leto 2018 temelji na predpostavki, da bo rast PPm 2018 glede na PPm 2017 enaka, kot je bila rast PPm 2017 glede na PPm 2016.</span></p> <p class="MsoEndnoteText" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:justify'> <span style='font-size:11.0pt'> </span></p> <p class="MsoEndnoteText" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:justify'> <span style='font-size:11.0pt'>koeficient rasti PPm 2017 glede na PPm 2016 = PPm 2017 1.626,95 € / PPm 2016 1.584,66 € = 1,026687</span></p> <p class="MsoEndnoteText" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:justify'> <span style='font-size:11.0pt'> </span></p> <p class="MsoEndnoteText" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:justify'> <span style='font-size:11.0pt'>ocena PPm 2018 = PPm 2017 x koeficient rasti PPm 2017 glede na PPm 2016 = 1.626,95 € x 1,02669 = 1.670,37 €</span></p> <p class="MsoEndnoteText" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:justify'> <span style='font-size:11.0pt'> </span></p> </div> </div> </body> </html>
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