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REGRES ZA LETNI DOPUST – leto 2024 (13.05.2024)

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<span style='font-size:11.5pt'> </span></p>
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<span style='font-size:11.5pt'>Iz sklopa - modula:</span></p>
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<span style='font-size:11.5pt'>STATISTIKA & INFO/Statistični
podatki/Regres za dopust/ …</span></p>
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<b><span style='font-size:14.0pt'>»REGRES ZA LETNI DOPUST« – leto
2024</span></b></p>
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<span style='font-size:12.0pt'> </span></p>
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<i><u><span style='font-size:12.0pt'>Na kratko o
tem:</span></u></i></p>
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<span style='font-size:12.0pt;font-family:Symbol'>·<span style=
'font:7.0pt "Times New Roman"'>     </span></span>
<i><span style='font-size:12.0pt'>izplačevalec dohodka, ki nastopa
v vlogi plačnika davka (opredelitev po 58. členu ZDavP-2) je dolžan
za davčnega zavezanca / prejemnika dohodka izračunati, odtegniti in
plačati davčni odtegljaj od dohodkov, od katerih se plačuje davčni
odtegljaj;</span></i></p>
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<span style='font-size:12.0pt;font-family:Symbol'>·<span style=
'font:7.0pt "Times New Roman"'>     </span></span>
<i><span style='font-size:12.0pt'>regres za letni dopust zapade pod
izvajanje davčnega odtegljaja za PSV in za dohodnino, če je
izplačan v znesku, ki presega ureditev/omejitev določeno po 13.
točki prvega odstavka 44. člena ZDoh-2;</span></i></p>
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<span style='font-size:12.0pt;font-family:Symbol'>·<span style=
'font:7.0pt "Times New Roman"'>     </span></span>
<i><span style='font-size:12.0pt'>po določilu 144. člena ZPIZ-2 se
izenači dohodninska in prispevkovna obravnava regresa za letni
dopust – tj. »če je dohodnina, so tudi PSV«;</span></i></p>
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<span style='font-size:12.0pt;font-family:Symbol'>·<span style=
'font:7.0pt "Times New Roman"'>     </span></span>
<i><span style='font-size:12.0pt'>na osnovo od katere se plačujejo
PIZ prispevki, so vezani tudi ostali prispevki za socialno varnost
(ZZ, SV, ZAP);</span></i></p>
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<span style='font-size:12.0pt;font-family:Symbol'>·<span style=
'font:7.0pt "Times New Roman"'>     </span></span>
<i><span style='font-size:12.0pt'>najvišji znesek regresa za letni
dopust, ki ne zapade pod izvajanje davčnega odtegljaja za PSV je
vezan na podatek zadnje objavljene povprečne mesečne plače v
Sloveniji;</span></i></p>
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<i><span style='font-size:12.0pt'> </span></i></p>
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<span style='font-size:12.0pt;font-family:Symbol'>·<span style=
'font:7.0pt "Times New Roman"'>     </span></span>
<i><span style='font-size:12.0pt'>za regres za letni dopust se
poroča po obrazcu REK-O (šifra dohodka: 1090).</span></i></p>
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<span style='font-size:12.0pt'> </span></p>
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<b><span style='font-size:12.0pt'>Obdobje / leto
2024</span></b></p>
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<b><span style='font-size:12.0pt'>Regres za letni dopust
(€)</span></b></p>
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<td width="2" nowrap="nowrap" valign="bottom" style=
'width:1.8pt;padding:0cm 3.5pt 0cm 3.5pt; height:19.15pt'></td>
<td style='height:19.15pt;border:none' width="0" height="26"></td>
</tr>
<tr style='height:15.0pt'>
<td width="121" nowrap="nowrap" valign="bottom" style=
'width:90.9pt;border-top:none; border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 3.5pt 0cm 3.5pt;height:15.0pt'>
<p class="MsoNormal" align="center" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'>
<span style='font-size:12.0pt'>01.01. - 25.01.</span></p>
</td>
<td width="296" nowrap="nowrap" valign="bottom" style=
'width:222.3pt;border:none; border-bottom:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt;height:15.0pt'>
<p class="MsoNormal" align="center" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'>
<span style='font-size:12.0pt'>2.210,78</span></p>
</td>
<td width="2" style=
'width:1.8pt;padding:0cm 3.5pt 0cm 3.5pt;height:15.0pt'></td>
<td style='height:15.0pt;border:none' width="0" height="20"></td>
</tr>
<tr style='height:15.0pt'>
<td width="121" nowrap="nowrap" valign="bottom" style=
'width:90.9pt;border-top:none; border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 3.5pt 0cm 3.5pt;height:15.0pt'>
<p class="MsoNormal" align="center" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'>
<span style='font-size:12.0pt'>26.01. - 29.02.</span></p>
</td>
<td width="296" nowrap="nowrap" valign="bottom" style=
'width:222.3pt;border:none; border-bottom:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt;height:15.0pt'>
<p class="MsoNormal" align="center" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'>
<span style='font-size:12.0pt'>2.427,10</span></p>
</td>
<td width="2" style=
'width:1.8pt;padding:0cm 3.5pt 0cm 3.5pt;height:15.0pt'></td>
<td style='height:15.0pt;border:none' width="0" height="20"></td>
</tr>
<tr style='height:15.0pt'>
<td width="121" nowrap="nowrap" valign="bottom" style=
'width:90.9pt;border-top:none; border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 3.5pt 0cm 3.5pt;height:15.0pt'>
<p class="MsoNormal" align="center" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'>
<span style='font-size:12.0pt'>01.03. - 28.03.</span></p>
</td>
<td width="296" nowrap="nowrap" valign="bottom" style=
'width:222.3pt;border:none; border-bottom:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt;height:15.0pt'>
<p class="MsoNormal" align="center" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'>
<span style='font-size:12.0pt'>2.348,32</span></p>
</td>
<td width="2" style=
'width:1.8pt;padding:0cm 3.5pt 0cm 3.5pt;height:15.0pt'></td>
<td style='height:15.0pt;border:none' width="0" height="20"></td>
</tr>
<tr style='height:15.0pt'>
<td width="121" nowrap="nowrap" valign="bottom" style=
'width:90.9pt;border-top:none; border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 3.5pt 0cm 3.5pt;height:15.0pt'>
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'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'>
<span style='font-size:12.0pt'>29.03. - 25.04.</span></p>
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<td width="296" nowrap="nowrap" valign="bottom" style=
'width:222.3pt;border:none; border-bottom:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt;height:15.0pt'>
<p class="MsoNormal" align="center" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'>
<span style='font-size:12.0pt'>2.317,82</span></p>
</td>
<td width="2" style=
'width:1.8pt;padding:0cm 3.5pt 0cm 3.5pt;height:15.0pt'></td>
<td style='height:15.0pt;border:none' width="0" height="20"></td>
</tr>
<tr style='height:15.0pt'>
<td width="121" nowrap="nowrap" valign="bottom" style=
'width:90.9pt;border-top:none; border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 3.5pt 0cm 3.5pt;height:15.0pt'>
<p class="MsoNormal" align="center" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'>
<span style='font-size:12.0pt'>26.04. - naprej</span></p>
</td>
<td width="296" nowrap="nowrap" valign="bottom" style=
'width:222.3pt;border:none; border-bottom:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt;height:15.0pt'>
<p class="MsoNormal" align="center" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'>
<span style='font-size:12.0pt'>2.279,52</span></p>
</td>
<td width="2" style=
'width:1.8pt;padding:0cm 3.5pt 0cm 3.5pt;height:15.0pt'></td>
<td style='height:15.0pt;border:none' width="0" height="20"></td>
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<span style='font-size:12.0pt'> </span></p>
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<span style='font-size:12.0pt'> </span></p>
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<span style='font-size:12.0pt'>Pri opredelitvi zneska regresa za
letni dopust v letu 2024 so upoštevana (predvsem) določila
iz:</span></p>
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'margin-top:0cm;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>
<b><span style='font-size:12.0pt'>Zakona o dohodnini</span></b>
<span style='font-size:12.0pt'>(glej:
Zakonodaja/Davki/Dohodnina/ZDOH/Zakon o dohodnini /ZDoh-2/ – 2.
točka prvega odstavka 37. člena, 13. točka prvega odstavka, tretji
in četrti odstavek 44. člena ZDoh-2),</span></p>
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'margin-top:0cm;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>
<b><span style='font-size:12.0pt'>Zakona o pokojninskem in
invalidskem zavarovanju</span></b> <span style=
'font-size:12.0pt'>(glej: Zakonodaja/Delo in prispevki/Socialni
prispevki in dajatve/ZPIZ/Zakon o pokojninskem in invalidskem
zavarovanju (ZPIZ-2) – prvi odstavek in (predvsem) 3. alineja
tretjega odstavka 144. člena).</span></p>
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<span style='font-size:12.0pt'> </span></p>
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<span style='font-size:12.0pt'> </span></p>
<p class="MsoNormal" align="center" style=
'margin-top:0cm;margin-right:0cm; margin-bottom:0cm;margin-left:14.2pt;margin-bottom:.0001pt;text-align:center; text-indent:-14.2pt;text-autospace:none'>
<b><u><span style='font-size:12.0pt'>ZDoh-2</span></u></b></p>
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<b><span style='font-size:12.0pt'>37. člen</span></b></p>
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<span style='font-size:12.0pt'>(dohodek iz delovnega
razmerja)</span></p>
<p class="MsoNormal" style=
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<b><span style='font-size:12.0pt'>(1) Dohodek iz delovnega razmerja
vključuje zlasti:</span></b></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'>
<span style='font-size:12.0pt'>1. plačo, nadomestilo plače in vsako
drugo plačilo za opravljeno delo, ki vključuje tudi
provizije,</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'>
<span style='font-size:12.0pt'>2. <b>regres za letni dopust</b>,
jubilejno nagrado, odpravnino, solidarnostno pomoč,</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'>
<span style='font-size:12.0pt'>3. povračilo stroškov v zvezi z
delom,</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'>
<span style='font-size:12.0pt'>4. boniteto, ki jo delodajalec
zagotovi v korist delojemalca ali njegovega družinskega
člana,</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'>
<span style='font-size:12.0pt'>5. nadomestilo, ki ga zagotovi
delodajalec na podlagi dogovora z delojemalcem zaradi kateregakoli
pogoja v zvezi z zaposlitvijo ali zaradi spremembe v pogojih v
zvezi z zaposlitvijo, vsako izplačilo delodajalca v zvezi s
prenehanjem veljavnosti pogodbe o zaposlitvi, vsako izplačilo
zaradi prenehanja zaposlitve in podobni prejemki,</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'>
<span style='font-size:12.0pt'>6. prejemke, prejete zaradi
začasnega neizplačila dohodka iz zaposlitve,</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'>
<span style='font-size:12.0pt'>7. nadomestila in druge prejemke, ki
so prejeti od delodajalca ali druge osebe, skladno z drugimi
predpisi, kot posledica zaposlitve oziroma obveznega zavarovanja za
socialno varnost,</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'>
<span style='font-size:12.0pt'>8. dohodek na podlagi udeležbe v
dobičku, prejet iz delovnega razmerja.</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'>
<span style='font-size:12.0pt'>(2) Za dohodek iz delovnega razmerja
se štejejo tudi:</span></p>
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<span style='font-size:12.0pt'>[…]</span></p>
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<span style='font-size:12.0pt'> </span></p>
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<b><span style='font-size:12.0pt'>44. člen</span></b></p>
<p class="MsoNormal" align="center" style=
'margin-top:0cm;margin-right:0cm; margin-bottom:0cm;margin-left:14.2pt;margin-bottom:.0001pt;text-align:center; text-indent:-14.2pt'>
<span style='font-size:12.0pt'>(dohodek iz delovnega razmerja, ki
se ne všteva v davčno osnovo)</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'>
<b><span style='font-size:12.0pt'>(1) V davčno osnovo dohodka iz
delovnega razmerja se ne vštevajo:</span></b></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'>
<span style='font-size:12.0pt'>[…]</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'>
<b><span style='font-size:12.0pt'>13. regres za letni dopust, ki je
določen kot pravica iz delovnega razmerja v skladu z zakonom, ali
vsebinsko primerljiv dohodek iz tujine, in sicer do višine 100 %
povprečne mesečne oziroma letne plače zaposlenih v
Sloveniji.</span></b></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'>
<span style='font-size:12.0pt'>[…]</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'>
<span style='font-size:12.0pt'>(3) <b>Pri določanju zneska
povprečne mesečne plače zaposlenih v Sloveniji</b>, navedenega v
6., 9., 10., 11., 12. in 13. točki prvega odstavka tega člena,
<b>se upošteva zadnji podatek Statističnega urada Republike
Slovenije.</b></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'>
<span style='font-size:12.0pt'>(4) <b>Če delodajalec izplačuje
dohodke</b> iz 2., 6., 9., 10., 11., 12. in 13. točke prvega
odstavka in drugega odstavka tega člena <b>v višini, ki presega
znesek, naveden v navedenih točkah in odstavkih kot neobdavčen, se
znesek posameznega dohodka v delu, ki presega znesek, ki je določen
kot neobdavčen, všteva v davčno osnovo dohodka iz delovnega
razmerja.</b></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'>
<span style='font-size:12.0pt'>[…]</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'>
<span style='font-size:12.0pt'> </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'>
<span style='font-size:12.0pt'> </span></p>
<p class="MsoNormal" align="center" style=
'margin-top:0cm;margin-right:0cm; margin-bottom:0cm;margin-left:14.2pt;margin-bottom:.0001pt;text-align:center; text-indent:-14.2pt'>
<b><u><span style='font-size:12.0pt'>ZPIZ-2</span></u></b></p>
<p class="MsoNormal" align="center" style=
'margin-top:0cm;margin-right:0cm; margin-bottom:0cm;margin-left:14.2pt;margin-bottom:.0001pt;text-align:center; text-indent:-14.2pt;text-autospace:none'>
<b><span style='font-size:12.0pt'>144. člen</span></b></p>
<p class="MsoNormal" align="center" style=
'margin-top:0cm;margin-right:0cm; margin-bottom:0cm;margin-left:14.2pt;margin-bottom:.0001pt;text-align:center; text-indent:-14.2pt;text-autospace:none'>
<span style='font-size:12.0pt'>(osnove za osebe v delovnem
razmerju)</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; text-autospace:none'>
<span style='font-size:12.0pt'>(1) Osnova za plačilo prispevkov za
zavarovance iz 14. člena tega zakona je plača oziroma nadomestilo
plače ter <b>vsi drugi prejemki na podlagi delovnega razmerja,
vključno z bonitetami ter povračili stroškov v zvezi z delom,
izplačanimi v denarju, bonih ali v naravi.</b></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; text-autospace:none'>
<span style='font-size:12.0pt'>[…]</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'>
<span style='font-size:12.0pt'>(3) <b>Ne glede na prvi odstavek
tega člena se prispevki plačujejo od:</b></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'>
<span style='font-size:12.0pt'>[…]</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-indent:7.1pt;text-autospace:none'>
<b><span style='font-size:12.0pt'>– zneska regresa za letni dopust,
ki presega 100 % zadnje znane povprečne mesečne plače zaposlenih v
Republiki Sloveniji po podatkih Statističnega urada Republike
Slovenije; če se regres izplača v dveh ali več delih, se ob
izplačilu naslednjega oziroma zadnjega dela regresa ugotovi celotna
višina regresa in izvrši obračun prispevkov od posameznih delov
regresa za letni dopust.</span></b></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; text-autospace:none'>
<span style='font-size:12.0pt'>[…]</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'>
<span style='font-size:12.0pt'> </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'>
<span style='font-size:12.0pt'> </span></p>
<p class="MsoNormal" align="center" style=
'margin-top:0cm;margin-right:0cm; margin-bottom:0cm;margin-left:14.2pt;margin-bottom:.0001pt;text-align:center; text-indent:-14.2pt'>
<b><u><span style='font-size:12.0pt'>ZZVZZ</span></u></b></p>
<p class="MsoNormal" align="center" style=
'margin-top:0cm;margin-right:0cm; margin-bottom:0cm;margin-left:14.2pt;margin-bottom:.0001pt;text-align:center; text-indent:-14.2pt;text-autospace:none'>
<b><span style='font-size:12.0pt'>50. člen</span></b></p>
<p class="Pa3" style=
'margin-left:14.2pt;text-align:justify;text-indent:-14.2pt; line-height:normal'>
Prispevki za zavarovance iz 1., 2. in 3. točke prvega odstavka 15.
člena tega zakona se plačujejo od osnove za plačilo prispevkov, ki
je <b>enaka osnovi za plačilo prispevkov za obvezno pokojninsko in
invalidsko zavarovanje.</b></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'>
<span style='font-size:12.0pt'>[…]</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'>
<span style='font-size:12.0pt'> </span></p>
<p class="MsoNormal" align="center" style=
'margin-top:0cm;margin-right:0cm; margin-bottom:0cm;margin-left:14.2pt;margin-bottom:.0001pt;text-align:center; text-indent:-14.2pt'>
<b><u><span style='font-size:12.0pt'>ZSDP-1</span></u></b></p>
<p class="MsoNormal" align="center" style=
'margin-top:0cm;margin-right:0cm; margin-bottom:0cm;margin-left:14.2pt;margin-bottom:.0001pt;text-align:center; text-indent:-14.2pt'>
<b><span style='font-size:12.0pt'>10. člen</span></b></p>
<p class="MsoNormal" align="center" style=
'margin-top:0cm;margin-right:0cm; margin-bottom:0cm;margin-left:14.2pt;margin-bottom:.0001pt;text-align:center; text-indent:-14.2pt'>
<span style='font-size:12.0pt'>(osnova za plačilo
prispevkov)</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'>
<span style='font-size:12.0pt'>Prispevki se obračunavajo od osnove
za plačilo prispevkov, ki je enaka osnovi za plačilo prispevkov,
<b>od katere zavarovanci</b> iz 8. člena tega zakona <b>plačujejo
prispevke za obvezno pokojninsko in invalidsko
zavarovanje.</b></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'>
<span style='font-size:12.0pt'> </span></p>
<p class="MsoNormal" align="center" style=
'margin-top:0cm;margin-right:0cm; margin-bottom:0cm;margin-left:14.2pt;margin-bottom:.0001pt;text-align:center; text-indent:-14.2pt'>
<b><u><span style='font-size:12.0pt'>ZUTD</span></u></b></p>
<p class="MsoNormal" align="center" style=
'margin-top:0cm;margin-right:0cm; margin-bottom:0cm;margin-left:14.2pt;margin-bottom:.0001pt;text-align:center; text-indent:-14.2pt'>
<b><span style='font-size:12.0pt'>135. člen</span></b></p>
<p class="MsoNormal" align="center" style=
'margin-top:0cm;margin-right:0cm; margin-bottom:0cm;margin-left:14.2pt;margin-bottom:.0001pt;text-align:center; text-indent:-14.2pt'>
<span style='font-size:12.0pt'>(osnova za plačilo
prispevkov)</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'>
<span style='font-size:12.0pt'>(1) Prispevki se obračunavajo od
osnove za plačilo prispevkov, ki je enaka osnovi za plačilo
prispevkov, <b>od katere zavarovanci</b> iz 54. člena tega zakona
<b>plačujejo prispevke za obvezno pokojninsko in invalidsko
zavarovanje.</b></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'>
<span style='font-size:12.0pt'>[…]</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'>
<span style='font-size:12.0pt'> </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'>
<span style='font-size:12.0pt'> </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'>
<span style='font-size:12.0pt'> </span></p>
<p class="MsoNormal" style=
'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-indent:-14.2pt'>
<u><span style='font-size:12.0pt'>Pravna podlaga (po stanju na dan
01.01.2024):</span></u></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; text-autospace:none'>
<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'><a href=
"https://www.superdavki.com/article/24385/ref_cat/101" target=
"_top">Zakon o dohodnini - ZDoh-2</a>, 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, 69/17-ZDoh-2S, 21/19-ZDoh-2T,
28/19-ZDoh-2U, 66/19-ZDoh-2V, 152/20-ZZUOOP, 203/20-ZIUPOPDVE,
15/21-ZDUOP, 206/21-ZDUPŠOP, 39/22-ZDoh-2Z, 158/22-ZDoh-2AA in
131/23-ZORZFS.</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; text-autospace:none'>
<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'><a href=
"https://www.superdavki.com/article/23789/ref_cat/140" target=
"_top">Zakon o pokojninskem in invalidskem zavarovanju -
ZPIZ-2</a></span><span style='font-size:12.0pt'>, Uradni list RS,
št. 48/22-UPB18, 78/23-ZORR, 40/23-ZČmIS-1 in
133/23-ZPIZ-2N.</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'>
<span style='font-size:12.0pt;font-family:Symbol'>·<span style=
'font:7.0pt "Times New Roman"'>     </span></span>
<u><span style='font-size:12.0pt'><a href=
"https://www.superdavki.com/article/24415" target="_top">Zakon o
matični evidenci pokojninskega in invalidskega zavarovanja -
ZMEPIZ-1</a></span></u><span style='font-size:12.0pt'>, Uradni list
RS, št. 111/13, 97/14-ZMEPIZ-1A in 133/23-ZPIZ-2N.</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'>
<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'><a href=
"https://www.superdavki.com/article/23019/ref_cat/142" 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-ZIUPTDSV-A,
95/14-ZUJF-C, 47/15-ZZSDT, 90/15-ZIUPTD, 61/17-ZUPŠ, 64/17-ZZDej-K,
36/19-ZZVZZ-N, 152/20-ZZUOOP, 175/20-ZIUOPDVE, 203/20-ZIUPOPDVE
189/20-ZFRO, 15/21-ZDUOP, 51/21-ZZVZZ-O, 112/21-ZNUPZ,
206/21-ZDUPŠOP, 15/22-ZZVZZ-R, 43/22-ZZVZZ-S, 100/22-ZNUZSZS,
141/22-ZNUNBZ, 196/21-ZDOsk, 159/21-ZZVZZ-P, 40/23-ZČmIS-1,
78/23-ZZVZZ-T, 84/23-ZDOsk-1 in 136/23-ZIUZDS.</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'>
<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'><a href=
"https://www.superdavki.com/article/23129/ref_cat/219" target=
"_top">Zakon o starševskem varstvu in družinskih prejemkih -
ZSDP-1</a>, Uradni list RS, št. 26/14, 95/14-ZIUPTDSV-A,
90/15-ZIUPTD, 75/17-ZUPJS-G, 14/18-ZSDP-1B, 81/19-ZSDP-1C,
158/20-ZSDP-1D, 92/21-ZSDP-1E in 153/22-ZSDP-1F.</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; text-autospace:none'>
<a name="_Hlk76542806" id="_Hlk76542806"><span style=
'font-size:12.0pt; font-family:Symbol'>·<span style=
'font:7.0pt "Times New Roman"'>     </span></span></a>
<a href="https://www.superdavki.com/article/24184/ref_cat/137"
target="_top"><span style='font-size:12.0pt'>Zakon o urejanju trga
dela - ZUTD</span></a><span style='font-size:12.0pt'>, 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,
55/17-ZUTD-D, 75/19-ZUTD-E, 175/20-ZIUOPDVE, 189/20-ZFRO,
54/21-ZUTD-F, 172/21-ZODPol-G, 29/22-ZIUPTD1, 54/22-ZUTD-G in
109/23-ZUTD-H.</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; text-autospace:none'>
<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'><a href=
"https://www.superdavki.com/article/24387/ref_cat/116" target=
"_top">Zakon o davčnem postopku - ZDavP-2</a>, Uradni list RS, št.
13/11-UPB4, 32/12-ZDavP-2E, 94/12-ZDavP-2F, 111/13-ZDavP-2G,
40/14-ZIN-B, 25/14-ZFU, 90/14-ZDavP-2H, 91/15-ZDavP-2I,
63/16-ZDavP-2J, 69/17, 13/18-ZJF-H, 36/19-ZDavP-2L, 66/19-ZDavP-2M,
175/20-ZIUIPDVE, 203/20-ZIUPOPDVE, 39/22-ZFU-A, 163/22-ZDavP-2N in
131/23-ZORZFS.</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; text-autospace:none'>
<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'><a href=
"https://www.superdavki.com/article/24122/ref_cat/119" target=
"_top">Pravilnik o vsebini in obliki obračuna davčnih odtegljajev
ter o načinu predložitve davčnemu organu - REK
obrazci</a></span><span style='font-size:12.0pt'>, Uradni list RS,
št. 60/22, 96/22, 166/22 in 103/23.</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'>
<span style='font-size:12.0pt'> </span></p>
</div>
</body>
</html>

Nada - 14.05.2024 - 11:42

Mož je 75% upokojen, 25% dela....koliko regresa mu lahko izplačam

lp

Monika - 21.05.2024 - 10:30

25%

5 RAZLOGOV ZA "SUPERDAVKE"

ODLOG UGOTAVLJANJA DAVČNE OBVEZNOSTI po 1. točki drugega odstavka 100. člena ZDoh-2 (podrobnejši opis)
Iz sklopa - modula: PRAKSA/Mnenja FU ...
11.12.2024 - 09:09:16
ZAKON O DAVKU OD DOHODKOV PRAVNIH OSEB (ZDDPO-2 - neuradno prečiščeno besedilo)
Iz sklopa - modula: ZAKONODAJA/Davki ...
04.12.2024 - 08:10:16
PODATKI ZA OBRAČUN PLAČ – obračun za OKTOBER 2024
Iz sklopa - modula: STATISTIKA & ...
04.11.2024 - 10:26:17

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KRPANOV BLOG

BABUNI in BABUNKE iz parlamenta - ko primati sprejemajo davčne predpise!
Mi je prav žal, vendar: »Da lahko opišem v nas ...
21.07.2021 - 10:59:31
NE IZGRAJTE SE Z NAŠIM DENARJEM - Izboljšajte "mega paket" za gospodarstvo!
Da bo vsem jasno: »Finančno breme vseh »MEGA P ...
07.04.2020 - 11:55:29
HEJ, BANDA, BREZ GOSPODARSTVA NE BOSTE PREŽIVELI!
Da ne bo nesporazuma: »Apel ni namenjen samo v ...
23.03.2020 - 16:17:31

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NOVICE

Cesarjev poziv tlačanom
Kako lahko vsak prebivalec sodeluje pri soobli ...
27.11.2024 - 11:58:58
Državni zbor sprejel državna proračuna za leti 2025 in 2026
Državni zbor je 20.11.2024 sprejel spremembe d ...
21.11.2024 - 10:51:55
Državni zbor sprejel prvi paket davčnih sprememb
Državni zbor je včeraj sprejel prvi paket davč ...
15.11.2024 - 11:05:48

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