www.davkoplacevalci.com

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Iz sklopa – modula:
<div style=
'border:none;border-bottom:solid windowtext 1.5pt;padding:0cm 0cm 1.0pt 0cm; margin-left:7.1pt;margin-right:0cm'>

ZAKONODAJA/Delo in prispevki/Delovna razmerja/KP – zbirni podatki/
…
</div>
 

ZBIRNI PODATKI
PO KOLEKTIVNIH POGODBAH ZA GOSPODARSKE DEJAVNOSTI

– junij
2025

 

 
<div style=
'border:none;border-bottom:solid windowtext 1.5pt;padding:0cm 0cm 1.0pt 0cm'>

1. KP ZA
DEJAVNOST TRGOVINE SLOVENIJE (<a href=
"https://www.superdavki.com/article/25136/ref_cat/7" target=
"_top">Tarifna priloga</a>)
</div>

 

Najnižje osnovne
plače po tarifnih razredih
<table class="MsoNormalTable" border="1" cellspacing="0"
cellpadding="0" width="100%" style=
'width:100.0%;border-collapse:collapse;border:none'>
<tr>
<td width="63" valign="top" style=
'width:47.4pt;border:solid windowtext 1.0pt; background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

I
</td>
<td width="63" valign="top" style=
'width:47.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

II
</td>
<td width="63" valign="top" style=
'width:47.5pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

III
</td>
<td width="63" valign="top" style=
'width:47.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IV/1
</td>
<td width="63" valign="top" style=
'width:47.35pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IV/2
</td>
<td width="63" valign="top" style=
'width:47.35pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

V/1
</td>
<td width="63" valign="top" style=
'width:47.35pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

V/2
</td>
<td width="63" valign="top" style=
'width:47.35pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VI/1
</td>
<td width="63" valign="top" style=
'width:47.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VI/2
</td>
<td width="63" valign="top" style=
'width:47.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/1
</td>
<td width="63" valign="top" style=
'width:47.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/2
</td>
<td width="63" valign="top" style=
'width:47.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/3
</td>
<td width="63" valign="top" style=
'width:47.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VIII
</td>
<td width="63" valign="top" style=
'width:47.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IX
</td>
<td width="41" valign="top" style=
'width:31.1pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

X
</td>
</tr>
<tr>
<td width="63" style=
'width:47.4pt;border:solid windowtext 1.0pt;border-top: none;padding:0cm 5.4pt 0cm 5.4pt'>

912,06
</td>
<td width="63" style=
'width:47.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

947,07
</td>
<td width="63" style=
'width:47.5pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

1.003,31
</td>
<td width="63" style=
'width:47.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

1.071,00
</td>
<td width="63" style=
'width:47.35pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="63" style=
'width:47.35pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

1.193,80
</td>
<td width="63" style=
'width:47.35pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="63" style=
'width:47.35pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

1.319,71
</td>
<td width="63" style=
'width:47.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="63" style=
'width:47.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

1.573,92
</td>
<td width="63" style=
'width:47.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="63" style=
'width:47.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="63" style=
'width:47.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="63" style=
'width:47.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="41" style=
'width:31.1pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
</tr>
</table>

 

Povračila stroškov
in regres
<table class="MsoNormalTable" border="1" cellspacing="0"
cellpadding="0" width="100%" style=
'width:100.0%;border-collapse:collapse;border:none'>
<tr>
<td width="234" valign="top" style=
'width:175.5pt;border:solid windowtext 1.0pt; background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt'>

PREHRANA med
delom
</td>
<td width="265" valign="top" style=
'width:7.0cm;border:solid windowtext 1.0pt; border-left:none;background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt'>

PREVOZ na in z
dela
</td>
<td width="214" valign="top" style=
'width:160.6pt;border:solid windowtext 1.0pt; border-left:none;background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt'>

DNEVNICE v
Sloveniji
</td>
<td width="235" valign="top" style=
'width:176.35pt;border:solid windowtext 1.0pt; border-left:none;background:#FFF2CC;padding:0cm 5.4pt 0cm 5.4pt'>

REGRES
</td>
</tr>
<tr style='height:43.5pt'>
<td width="234" rowspan="3" valign="top" style=
'width:175.5pt;border:solid windowtext 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt;height:43.5pt'>

- najmanj 6,90
€
</td>
<td width="265" valign="top" style=
'width:7.0cm;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:43.5pt'>
- 85% cene javnega
prevoza
- 0,20 € / km (kadar ni
možnosti javnega prevoza)
</td>
<td width="214" valign="top" style=
'width:160.6pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:43.5pt'>

- 6 do 8 ur: 7,78
€

- 8 do 12 ur: 11,12
€

- nad 12 ur: 21,96
€

in največ do višine
Davčne uredbe*
</td>
<td width="235" rowspan="3" valign="top" style=
'width:176.35pt;border-top:none; border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:43.5pt'>

- najmanj v višini
<a href="https://www.superdavki.com/article/25946/ref_cat/54"
target="_top">minimalne plače</a>**
</td>
</tr>
<tr style='height:10.55pt'>
<td width="265" valign="top" style=
'width:7.0cm;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt;height:10.55pt'>

PREVOZ na
službenem potovanju
</td>
<td width="214" valign="top" style=
'width:160.6pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt;height:10.55pt'>

DNEVNICE v
tujini
</td>
</tr>
<tr style='height:21.75pt'>
<td width="265" valign="top" style=
'width:7.0cm;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:21.75pt'>

- 0,43 € / km v primeru uporabe
lastnega vozila (Uredba - davčna*)
</td>
<td width="214" valign="top" style=
'width:160.6pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:21.75pt'>

<a href=
"https://www.superdavki.com/article/25695/ref_cat/58" target=
"_top">Dnevnice - tujina (po državah v letu 2025)</a>
</td>
</tr>
<tr>
<td width="713" colspan="3" valign="top" style=
'width:534.55pt;border:solid windowtext 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'>

Povračila
stroškov v zvezi z delom (razen nadomestila za ločeno
življenje) se uskladijo 1. julija tekočega leta z inflacijo,
merjeno z indeksom cen življenjskih potrebščin SURS I-VI tekočega
leta/I-VI preteklega leta.
</td>
<td width="235" valign="top" style=
'width:176.35pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

 
</td>
</tr>
</table>

 

 
<div style=
'border:none;border-bottom:solid windowtext 1.5pt;padding:0cm 0cm 1.0pt 0cm'>

2. KP ZA
KMETIJSTVO IN ŽIVILSKO INDUSTRIJO SLOVENIJE (<a href=
"https://www.superdavki.com/article/25075/ref_cat/138" target=
"_top">Tarifna priloga</a>)
</div>

 

Najnižje osnovne
plače po tarifnih razredih – od 1.1.2025 do 31.12.2025
<table class="MsoNormalTable" border="1" cellspacing="0"
cellpadding="0" width="95%" style=
'width:95.0%;border-collapse:collapse;border:none'>
<tr>
<td width="66" valign="top" style=
'width:49.3pt;border:solid windowtext 1.0pt; background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

I
</td>
<td width="63" valign="top" style=
'width:47.1pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

II
</td>
<td width="63" valign="top" style=
'width:47.2pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

III
</td>
<td width="63" valign="top" style=
'width:47.1pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IV/1
</td>
<td width="57" valign="top" style=
'width:42.75pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IV/2
</td>
<td width="63" valign="top" style=
'width:47.05pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

V/1
</td>
<td width="56" valign="top" style=
'width:41.7pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

V/2
</td>
<td width="63" valign="top" style=
'width:47.05pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VI/1
</td>
<td width="57" valign="top" style=
'width:42.8pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VI/2
</td>
<td width="83" valign="top" style=
'width:62.2pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/1
</td>
<td width="57" valign="top" style=
'width:43.1pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/2
</td>
<td width="53" valign="top" style=
'width:39.8pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/3
</td>
<td width="72" valign="top" style=
'width:54.35pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VIII
</td>
<td width="44" valign="top" style=
'width:33.2pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IX
</td>
<td width="41" valign="top" style=
'width:30.6pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

X
</td>
</tr>
<tr>
<td width="66" style=
'width:49.3pt;border:solid windowtext 1.0pt;border-top: none;padding:0cm 5.4pt 0cm 5.4pt'>

1.104,83
</td>
<td width="63" style=
'width:47.1pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

1.160,07
</td>
<td width="63" style=
'width:47.2pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

1.218,07
</td>
<td width="63" style=
'width:47.1pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

1.278,98
</td>
<td width="57" style=
'width:42.75pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="63" style=
'width:47.05pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

1.406,88
</td>
<td width="56" style=
'width:41.7pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="63" style=
'width:47.05pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

1.547,56
</td>
<td width="57" style=
'width:42.8pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="83" style=
'width:62.2pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

1.702,32
</td>
<td width="57" style=
'width:43.1pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="53" style=
'width:39.8pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="72" style=
'width:54.35pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

1.872,55
</td>
<td width="44" style=
'width:33.2pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="41" style=
'width:30.6pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
</tr>
</table>

 

Povračila stroškov
in regres
<table class="MsoNormalTable" border="1" cellspacing="0"
cellpadding="0" width="100%" style=
'width:100.0%;border-collapse:collapse;border:none'>
<tr>
<td width="231" valign="top" style=
'width:173.45pt;border:solid windowtext 1.0pt; background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt'>

PREHRANA med
delom
</td>
<td width="267" valign="top" style=
'width:200.0pt;border:solid windowtext 1.0pt; border-left:none;background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt'>

PREVOZ na in z
dela
</td>
<td width="215" valign="top" style=
'width:160.95pt;border:solid windowtext 1.0pt; border-left:none;background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt'>

DNEVNICE v
Sloveniji
</td>
<td width="235" valign="top" style=
'width:176.5pt;border:solid windowtext 1.0pt; border-left:none;background:#FFF2CC;padding:0cm 5.4pt 0cm 5.4pt'>

REGRES
</td>
</tr>
<tr style='height:34.0pt'>
<td width="231" rowspan="3" valign="top" style=
'width:173.45pt;border:solid windowtext 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt;height:34.0pt'>

- 7,00 €

- 7,00 €
(organizirana prehrana / delavec je iz utemeljenih razlogov ne more
uživati)

- 0,99 € za vsako
dopolnjeno uro prisotnosti na delu po več kot 8 ur (Uredba -
davčna*)
</td>
<td width="267" valign="top" style=
'width:200.0pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:34.0pt'>
- 100% cene javnega
prevoza
- 0,19 € / km (kadar ni
možnosti javnega prevoza)
</td>
<td width="215" valign="top" style=
'width:160.95pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:34.0pt'>

- 6 do 8 ur: 6,12
€

- 8 do 12 ur: 9,00
€

- nad 12 ur: 18,00
€
</td>
<td width="235" rowspan="3" valign="top" style=
'width:176.5pt;border-top:none; border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:34.0pt'>

- za leto 2025
1.600,00 €
</td>
</tr>
<tr style='height:10.15pt'>
<td width="267" valign="top" style=
'width:200.0pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt;height:10.15pt'>
PREVOZ na službenem
potovanju
</td>
<td width="215" valign="top" style=
'width:160.95pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt;height:10.15pt'>

DNEVNICE v
tujini
</td>
</tr>
<tr style='height:34.0pt'>
<td width="267" valign="top" style=
'width:200.0pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:34.0pt'>
- v Sloveniji – 0,43 € / km v
primeru uporabe lastnega vozila (Uredba - davčna*)
- v tujini – v višini 30% cene
litra neosvinčenega motornega bencina 95 oktanov / km (<a href=
"https://www.superdavki.com/article/21440" target="_top">Uredba –
tujina</a>)
</td>
<td width="215" valign="top" style=
'width:160.95pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:34.0pt'>

<a href=
"https://www.superdavki.com/article/25695/ref_cat/58" target=
"_top">Dnevnice - tujina (po državah v letu 2025)</a>
</td>
</tr>
</table>

 

 
<div style=
'border:none;border-bottom:solid windowtext 1.5pt;padding:0cm 0cm 1.0pt 0cm'>

5. KP GRADBENIH
DEJAVNOSTI (<a href=
"https://www.superdavki.com/article/25634/ref_cat/138" target=
"_top">Tarifna priloga</a>)
</div>

 

Najnižje osnovne
plače po tarifnih razredih
<table class="MsoNormalTable" border="1" cellspacing="0"
cellpadding="0" width="94%" style=
'width:94.24%;border-collapse:collapse;border:none'>
<tr>
<td width="59" valign="top" style=
'width:44.5pt;border:solid windowtext 1.0pt; background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

I
</td>
<td width="59" valign="top" style=
'width:44.5pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

II
</td>
<td width="59" valign="top" style=
'width:44.5pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

III
</td>
<td width="72" valign="top" style=
'width:53.65pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IV/1
</td>
<td width="72" valign="top" style=
'width:53.65pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IV/2
</td>
<td width="72" valign="top" style=
'width:53.65pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

V/1
</td>
<td width="72" valign="top" style=
'width:53.65pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

V/2
</td>
<td width="72" valign="top" style=
'width:53.65pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VI/1
</td>
<td width="72" valign="top" style=
'width:53.65pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VI/2
</td>
<td width="72" valign="top" style=
'width:53.65pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/1
</td>
<td width="72" valign="top" style=
'width:53.65pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/2
</td>
<td width="72" valign="top" style=
'width:53.65pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/3
</td>
<td width="72" valign="top" style=
'width:53.65pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VIII
</td>
</tr>
<tr>
<td width="59" style=
'width:44.5pt;border:solid windowtext 1.0pt;border-top: none;padding:0cm 5.4pt 0cm 5.4pt'>

763,95
</td>
<td width="59" style=
'width:44.5pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

847,93
</td>
<td width="59" style=
'width:44.5pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

939,81
</td>
<td width="72" style=
'width:53.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

1.041,24
</td>
<td width="72" style=
'width:53.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

1.104,41
</td>
<td width="72" style=
'width:53.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

1.230,72
</td>
<td width="72" style=
'width:53.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

1.307,29
</td>
<td width="72" style=
'width:53.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

1.378,11
</td>
<td width="72" style=
'width:53.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

1.596,31
</td>
<td width="72" style=
'width:53.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

1.634,59
</td>
<td width="72" style=
'width:53.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

1.837,47
</td>
<td width="72" style=
'width:53.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

1.979,10
</td>
<td width="72" style=
'width:53.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

2.191,58
</td>
</tr>
</table>

 

Povračila stroškov
in regres
<table class="MsoNormalTable" border="1" cellspacing="0"
cellpadding="0" width="100%" style=
'width:100.0%;border-collapse:collapse;border:none'>
<tr>
<td width="230" valign="top" style=
'width:172.25pt;border:solid windowtext 1.0pt; background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt'>

PREHRANA med
delom
</td>
<td width="273" valign="top" style=
'width:204.7pt;border:solid windowtext 1.0pt; border-left:none;background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt'>

PREVOZ na in z
dela
</td>
<td width="212" valign="top" style=
'width:159.25pt;border:solid windowtext 1.0pt; border-left:none;background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt'>

DNEVNICE v
Sloveniji
</td>
<td width="233" valign="top" style=
'width:174.7pt;border:solid windowtext 1.0pt; border-left:none;background:#FFF2CC;padding:0cm 5.4pt 0cm 5.4pt'>

REGRES
</td>
</tr>
<tr style='height:24.25pt'>
<td width="230" rowspan="3" valign="top" style=
'width:172.25pt;border:solid windowtext 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt;height:24.25pt'>

- 6,80 €

- 0,85 € za vsako
dopolnjeno uro prisotnosti na delu po 8. urah prisotnosti na
delu
</td>
<td width="273" valign="top" style=
'width:204.7pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:24.25pt'>
- 0,19 € / km
</td>
<td width="212" valign="top" style=
'width:159.25pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:24.25pt'>

Uredba -
davčna*

- 6 do 8 ur: 9,69
€

- 8 do 12 ur: 13,88
€

- nad 12 ur: 27,81 €

Znižanja višine dnevnic v primeru
zagotovljene prehrane
</td>
<td width="233" rowspan="3" valign="top" style=
'width:174.7pt;border-top:none; border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:24.25pt'>

- za leto 2025 v
višini 1.440,00 €
</td>
</tr>
<tr style='height:14.45pt'>
<td width="273" valign="top" style=
'width:204.7pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt;height:14.45pt'>
PREVOZ na službenem
potovanju
</td>
<td width="212" valign="top" style=
'width:159.25pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt;height:14.45pt'>

DNEVNICE v
tujini
</td>
</tr>
<tr style='height:24.25pt'>
<td width="273" valign="top" style=
'width:204.7pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:24.25pt'>
- v Sloveniji – 0,43 € / km v
primeru uporabe lastnega vozila (Uredba - davčna*)
- v tujini – v višini 30% cene
litra neosvinčenega motornega bencina 95 oktanov / km (<a href=
"https://www.superdavki.com/article/21440" target="_top">Uredba –
tujina</a>)
- 0,25 € / km v primeru, da
delavec pretežni del delovnih dni v mesecu uporablja lastno
prevozno sredstvo v službene namene
</td>
<td width="212" valign="top" style=
'width:159.25pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:24.25pt'>

<a href=
"https://www.superdavki.com/article/25695/ref_cat/58" target=
"_top">Dnevnice - tujina (po državah v letu 2025)</a>
</td>
</tr>
</table>

 

 
<div style=
'border:none;border-bottom:solid windowtext 1.5pt;padding:0cm 0cm 1.0pt 0cm'>

6. KP
KOMUNALNIH DEJAVNOSTI (<a href=
"https://www.superdavki.com/article/25296/ref_cat/138" target=
"_top">Tarifna priloga</a>)
</div>

 

Izhodiščne plače po
tarifnih razredih
<table class="MsoNormalTable" border="1" cellspacing="0"
cellpadding="0" width="100%" style=
'width:100.0%;border-collapse:collapse;border:none'>
<tr>
<td width="63" valign="top" style=
'width:47.4pt;border:solid windowtext 1.0pt; background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

I
</td>
<td width="63" valign="top" style=
'width:47.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

II
</td>
<td width="63" valign="top" style=
'width:47.5pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

III
</td>
<td width="63" valign="top" style=
'width:47.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IV/1
</td>
<td width="63" valign="top" style=
'width:47.35pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IV/2
</td>
<td width="63" valign="top" style=
'width:47.35pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

V/1
</td>
<td width="63" valign="top" style=
'width:47.35pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

V/2
</td>
<td width="63" valign="top" style=
'width:47.35pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VI/1
</td>
<td width="63" valign="top" style=
'width:47.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VI/2
</td>
<td width="63" valign="top" style=
'width:47.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/1
</td>
<td width="63" valign="top" style=
'width:47.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/2
</td>
<td width="63" valign="top" style=
'width:47.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/3
</td>
<td width="63" valign="top" style=
'width:47.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VIII
</td>
<td width="63" valign="top" style=
'width:47.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IX
</td>
<td width="41" valign="top" style=
'width:31.1pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

X
</td>
</tr>
<tr>
<td width="63" style=
'width:47.4pt;border:solid windowtext 1.0pt;border-top: none;padding:0cm 5.4pt 0cm 5.4pt'>

654,78
</td>
<td width="63" style=
'width:47.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

713,36
</td>
<td width="63" style=
'width:47.5pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

789,50
</td>
<td width="63" style=
'width:47.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

924,24
</td>
<td width="63" style=
'width:47.35pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="63" style=
'width:47.35pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

1.006,23
</td>
<td width="63" style=
'width:47.35pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="63" style=
'width:47.35pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

1.334,25
</td>
<td width="63" style=
'width:47.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="63" style=
'width:47.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

1.650,57
</td>
<td width="63" style=
'width:47.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="63" style=
'width:47.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="63" style=
'width:47.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

2.119,20
</td>
<td width="63" style=
'width:47.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

2.529,19
</td>
<td width="41" style=
'width:31.1pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
</tr>
</table>

 

Povračila stroškov
in regres
<table class="MsoNormalTable" border="1" cellspacing="0"
cellpadding="0" width="100%" style=
'width:100.0%;border-collapse:collapse;border:none'>
<tr>
<td width="235" valign="top" style=
'width:176.45pt;border:solid windowtext 1.0pt; background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt'>

PREHRANA med
delom
</td>
<td width="267" valign="top" style=
'width:199.9pt;border:solid windowtext 1.0pt; border-left:none;background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt'>

PREVOZ na in z
dela
</td>
<td width="214" valign="top" style=
'width:160.25pt;border:solid windowtext 1.0pt; border-left:none;background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt'>

DNEVNICE v
Sloveniji
</td>
<td width="232" valign="top" style=
'width:174.3pt;border:solid windowtext 1.0pt; border-left:none;background:#FFF2CC;padding:0cm 5.4pt 0cm 5.4pt'>

REGRES
</td>
</tr>
<tr style='height:19.5pt'>
<td width="235" rowspan="3" valign="top" style=
'width:176.45pt;border:solid windowtext 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt;height:19.5pt'>

- 7,96 €
</td>
<td width="267" valign="top" style=
'width:199.9pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:19.5pt'>
- v višini cene javnega
prevoza
- 0,21 € / km (kadar ni
možnosti javnega prevoza oz. v primeru izrednega prihoda na delo (z
lastnim ali javnim prevoznim sredstvom)
</td>
<td width="214" valign="top" style=
'width:160.25pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:19.5pt'>

Uredba -
davčna*

- 6 do 8 ur: 9,69
€

- 8 do 12 ur: 13,88
€

- nad 12 ur: 27,81
€
</td>
<td width="232" rowspan="3" valign="top" style=
'width:174.3pt;border-top:none; border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:19.5pt'>

-
najmanj 1.550,00 €
od 1.1.2025 dalje
</td>
</tr>
<tr style='height:9.55pt'>
<td width="267" valign="top" style=
'width:199.9pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt;height:9.55pt'>
PREVOZ na službenem
potovanju
</td>
<td width="214" valign="top" style=
'width:160.25pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt;height:9.55pt'>

DNEVNICE v
tujini
</td>
</tr>
<tr style='height:22.55pt'>
<td width="267" valign="top" style=
'width:199.9pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:22.55pt'>
- v Sloveniji – 0,43 € / km v
primeru uporabe lastnega vozila (Uredba - davčna*)
- v tujini – v višini 30% cene
litra neosvinčenega motornega bencina 95 oktanov / km (<a href=
"https://www.superdavki.com/article/21440" target="_top">Uredba –
tujina</a>)
</td>
<td width="214" valign="top" style=
'width:160.25pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:22.55pt'>

<a href=
"https://www.superdavki.com/article/25695/ref_cat/58" target=
"_top">Dnevnice - tujina (po državah v letu 2025)</a>
</td>
</tr>
</table>

 

 
<div style=
'border:none;border-bottom:solid windowtext 1.5pt;padding:0cm 0cm 1.0pt 0cm'>

7. KP
DEJAVNOSTI GOSTINSTVA IN TURIZMA (<a href=
"https://www.superdavki.com/article/25731/ref_cat/138" target=
"_top">Kolektivna pogodba</a>)
</div>

 

Najnižje osnovne
plače pri delodajalcih, ki kot glavno dejavnost opravljajo eno od
dejavnosti iz 2. člena KP (razen dejavnost 92.001 in 92.002 – od
1.1.2025 naprej:
<table class="MsoNormalTable" border="1" cellspacing="0"
cellpadding="0" width="100%" style=
'width:100.0%;border-collapse:collapse;border:none'>
<tr>
<td width="63" valign="top" style=
'width:47.4pt;border:solid windowtext 1.0pt; background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

I
</td>
<td width="63" valign="top" style=
'width:47.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

II
</td>
<td width="63" valign="top" style=
'width:47.5pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

III
</td>
<td width="63" valign="top" style=
'width:47.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IV/1
</td>
<td width="63" valign="top" style=
'width:47.35pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IV/2
</td>
<td width="63" valign="top" style=
'width:47.35pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

V/1
</td>
<td width="63" valign="top" style=
'width:47.35pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

V/2
</td>
<td width="63" valign="top" style=
'width:47.35pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VI/1
</td>
<td width="63" valign="top" style=
'width:47.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VI/2
</td>
<td width="63" valign="top" style=
'width:47.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/1
</td>
<td width="63" valign="top" style=
'width:47.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/2
</td>
<td width="63" valign="top" style=
'width:47.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/3
</td>
<td width="63" valign="top" style=
'width:47.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VIII
</td>
<td width="63" valign="top" style=
'width:47.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IX
</td>
<td width="41" valign="top" style=
'width:31.1pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

X
</td>
</tr>
<tr>
<td width="63" style=
'width:47.4pt;border:solid windowtext 1.0pt;border-top: none;padding:0cm 5.4pt 0cm 5.4pt'>

920,00
</td>
<td width="63" style=
'width:47.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

1.020,00
</td>
<td width="63" style=
'width:47.5pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

1.060,00
</td>
<td width="63" style=
'width:47.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

1.200,00
</td>
<td width="63" style=
'width:47.35pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="63" style=
'width:47.35pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

1.320,00
</td>
<td width="63" style=
'width:47.35pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="63" style=
'width:47.35pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

1.450,00
</td>
<td width="63" style=
'width:47.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="63" style=
'width:47.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

1.550,00
</td>
<td width="63" style=
'width:47.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="63" style=
'width:47.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="63" style=
'width:47.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

1.650,00
</td>
<td width="63" style=
'width:47.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="41" style=
'width:31.1pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
</tr>
</table>

 

Najnižje plače pri
delodajalcih, ki kot glavno dejavnost opravljajo dejavnost 92.001
in 92.002 – od 1.1.2025 do 30.6.2025:
<table class="MsoNormalTable" border="1" cellspacing="0"
cellpadding="0" width="100%" style=
'width:100.0%;border-collapse:collapse;border:none'>
<tr>
<td width="63" valign="top" style=
'width:47.4pt;border:solid windowtext 1.0pt; background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

I
</td>
<td width="63" valign="top" style=
'width:47.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

II
</td>
<td width="63" valign="top" style=
'width:47.5pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

III
</td>
<td width="63" valign="top" style=
'width:47.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IV/1
</td>
<td width="63" valign="top" style=
'width:47.35pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IV/2
</td>
<td width="63" valign="top" style=
'width:47.35pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

V/1
</td>
<td width="63" valign="top" style=
'width:47.35pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

V/2
</td>
<td width="63" valign="top" style=
'width:47.35pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VI/1
</td>
<td width="63" valign="top" style=
'width:47.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VI/2
</td>
<td width="63" valign="top" style=
'width:47.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/1
</td>
<td width="63" valign="top" style=
'width:47.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/2
</td>
<td width="63" valign="top" style=
'width:47.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/3
</td>
<td width="63" valign="top" style=
'width:47.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VIII
</td>
<td width="63" valign="top" style=
'width:47.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IX
</td>
<td width="41" valign="top" style=
'width:31.1pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

X
</td>
</tr>
<tr>
<td width="63" style=
'width:47.4pt;border:solid windowtext 1.0pt;border-top: none;padding:0cm 5.4pt 0cm 5.4pt'>

529,20
</td>
<td width="63" style=
'width:47.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

602,20
</td>
<td width="63" style=
'width:47.5pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

751,31
</td>
<td width="63" style=
'width:47.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

837,33
</td>
<td width="63" style=
'width:47.35pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="63" style=
'width:47.35pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

906,17
</td>
<td width="63" style=
'width:47.35pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="63" style=
'width:47.35pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

1.032,34
</td>
<td width="63" style=
'width:47.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="63" style=
'width:47.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

1.101,16
</td>
<td width="63" style=
'width:47.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="63" style=
'width:47.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="63" style=
'width:47.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

1.296,15
</td>
<td width="63" style=
'width:47.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="41" style=
'width:31.1pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
</tr>
</table>

 

Povračila stroškov
in drugi prejemki
<table class="MsoNormalTable" border="1" cellspacing="0"
cellpadding="0" width="100%" style=
'width:100.0%;border-collapse:collapse;border:none'>
<tr>
<td width="236" valign="top" style=
'width:176.7pt;border:solid windowtext 1.0pt; background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt'>

PREHRANA med
delom
</td>
<td width="266" valign="top" style=
'width:199.8pt;border:solid windowtext 1.0pt; border-left:none;background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt'>

PREVOZ na in z
dela
</td>
<td width="214" valign="top" style=
'width:160.15pt;border:solid windowtext 1.0pt; border-left:none;background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt'>

DNEVNICE v
Sloveniji
</td>
<td width="232" valign="top" style=
'width:174.25pt;border:solid windowtext 1.0pt; border-left:none;background:#FFF2CC;padding:0cm 5.4pt 0cm 5.4pt'>

REGRES
</td>
</tr>
<tr style='height:29.0pt'>
<td width="236" rowspan="3" valign="top" style=
'width:176.7pt;border:solid windowtext 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt;height:29.0pt'>

- 6,50 € (znesek se
usklajuje vsakih 6 mesecev, januarja in julija, s količnikom rasti
cen prehrambnih izdelkov – prva uskladitev se opravi
1.1.2026)

- do 0,99 € za
vsako dopolnjeno uro, ki jo prebije na delu nad 8 ur (v primeru, da
delo traja 10 ali več ur) (znesek se usklajuje vsakih 6 mesecev,
januarja in julija, s količnikom rasti cen prehrambnih izdelkov –
prva uskladitev se opravi 1.1.2026)
</td>
<td width="266" valign="top" style=
'width:199.8pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:29.0pt'>
- 100 % stroškov najcenejšega
javnega prevoza
- 0,20 € / km (kadar ni
možnosti javnega prevoza)
</td>
<td width="214" valign="top" style=
'width:160.15pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:29.0pt'>

- 6 do 8 ur: 7,45
€

- 8 do 12 ur: 10,68
€

- nad 12 ur: 21,39 €
</td>
<td width="232" rowspan="3" valign="top" style=
'width:174.25pt;border-top:none; border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:29.0pt'>

- 1.600,00 € za leto
2025.
</td>
</tr>
<tr style='height:11.4pt'>
<td width="266" valign="top" style=
'width:199.8pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt;height:11.4pt'>
PREVOZ na službenem
potovanju
</td>
<td width="214" valign="top" style=
'width:160.15pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt;height:11.4pt'>

DNEVNICE v
tujini
</td>
</tr>
<tr style='height:29.0pt'>
<td width="266" valign="top" style=
'width:199.8pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:29.0pt'>
- v Sloveniji – 0,43 € / km v
primeru uporabe lastnega vozila (Uredba - davčna*)
- v tujini – v višini 30% cene
litra neosvinčenega motornega bencina 95 oktanov / km (<a href=
"https://www.superdavki.com/article/21440" target="_top">Uredba –
tujina</a>)
</td>
<td width="214" valign="top" style=
'width:160.15pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:29.0pt'>

<a href=
"https://www.superdavki.com/article/25695/ref_cat/58" target=
"_top">Dnevnice - tujina (po državah v letu 2025)</a>
</td>
</tr>
<tr>
<td width="948" colspan="4" valign="top" style=
'width:710.9pt;border:solid windowtext 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'>

Usklajevanje povračil
stroškov (prehrane med
delom) – povračilo stroškov za prehrano se usklajuje vsakih 6
mesecev, januarja in julija, s količnikom rasti cen prehrambnih
izdelkov. Prva uskladitev se opravi 1. julija 2026.
</td>
</tr>
</table>

 

 
<div style=
'border:none;border-bottom:solid windowtext 1.5pt;padding:0cm 0cm 1.0pt 0cm'>

8. KP ZA
DEJAVNOST KOVINSKIH MATERIALOV IN LIVARN (<a href=
"https://www.superdavki.com/article/26245/ref_cat/30" target=
"_top">Tarifna priloga</a>)
</div>

 

Najnižje osnovne
plače po tarifnih razredih
<table class="MsoNormalTable" border="1" cellspacing="0"
cellpadding="0" width="101%" style=
'width:101.24%;margin-left:-8.8pt;border-collapse:collapse;border:none'>
<tr>
<td width="72" valign="top" style=
'width:53.65pt;border:none;border-right:solid windowtext 1.0pt; background:white;padding:0cm 5.4pt 0cm 5.4pt'>

 
</td>
<td width="62" valign="top" style=
'width:46.3pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

I
</td>
<td width="62" valign="top" style=
'width:46.3pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

II
</td>
<td width="62" valign="top" style=
'width:46.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IIII
</td>
<td width="62" valign="top" style=
'width:46.35pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IV/1
</td>
<td width="51" valign="top" style=
'width:38.6pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IV/2
</td>
<td width="62" valign="top" style=
'width:46.3pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

V/1
</td>
<td width="51" valign="top" style=
'width:37.9pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

V/2
</td>
<td width="72" valign="top" style=
'width:53.65pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VI/1
</td>
<td width="52" valign="top" style=
'width:38.65pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VI/2
</td>
<td width="72" valign="top" style=
'width:53.65pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/1
</td>
<td width="53" valign="top" style=
'width:39.8pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/2
</td>
<td width="53" valign="top" style=
'width:39.8pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/3
</td>
<td width="72" valign="top" style=
'width:53.65pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VIII
</td>
<td width="72" valign="top" style=
'width:53.65pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IX
</td>
<td width="33" valign="top" style=
'width:25.05pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

X
</td>
</tr>
<tr>
<td width="72" valign="top" style=
'width:53.65pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:0cm 5.4pt 0cm 5.4pt'>

 
</td>
<td width="62" style=
'width:46.3pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

675,12
</td>
<td width="62" style=
'width:46.3pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

746,46
</td>
<td width="62" style=
'width:46.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

821,28
</td>
<td width="62" style=
'width:46.35pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

937,86
</td>
<td width="51" style=
'width:38.6pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="62" style=
'width:46.3pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

1.024,86
</td>
<td width="51" style=
'width:37.9pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="72" style=
'width:53.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

1.195,38
</td>
<td width="52" style=
'width:38.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="72" style=
'width:53.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

1.398,96
</td>
<td width="53" style=
'width:39.8pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="53" style=
'width:39.8pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="72" style=
'width:53.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

1.599,06
</td>
<td width="72" style=
'width:53.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="33" style=
'width:25.05pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
</tr>
<tr>
<td width="72" valign="top" style=
'width:53.65pt;border:solid windowtext 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'>

na uro
</td>
<td width="62" style=
'width:46.3pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

3,88
</td>
<td width="62" style=
'width:46.3pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

4,29
</td>
<td width="62" style=
'width:46.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

4,72
</td>
<td width="62" style=
'width:46.35pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

5,39
</td>
<td width="51" style=
'width:38.6pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="62" style=
'width:46.3pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

5,89
</td>
<td width="51" style=
'width:37.9pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="72" style=
'width:53.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

6,87
</td>
<td width="52" style=
'width:38.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="72" style=
'width:53.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

8,04
</td>
<td width="53" style=
'width:39.8pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="53" style=
'width:39.8pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="72" style=
'width:53.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

9,19
</td>
<td width="72" style=
'width:53.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="33" style=
'width:25.05pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
</tr>
</table>

 

Povračila stroškov
in drugi prejemki
<table class="MsoNormalTable" border="1" cellspacing="0"
cellpadding="0" width="100%" style=
'width:100.0%;border-collapse:collapse;border:none'>
<tr>
<td width="236" valign="top" style=
'width:176.7pt;border:solid windowtext 1.0pt; background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt'>

PREHRANA med
delom
</td>
<td width="266" valign="top" style=
'width:199.8pt;border:solid windowtext 1.0pt; border-left:none;background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt'>

PREVOZ na in z
dela
</td>
<td width="214" valign="top" style=
'width:160.15pt;border:solid windowtext 1.0pt; border-left:none;background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt'>

DNEVNICE v
Sloveniji
</td>
<td width="232" valign="top" style=
'width:174.25pt;border:solid windowtext 1.0pt; border-left:none;background:#FFF2CC;padding:0cm 5.4pt 0cm 5.4pt'>

REGRES
</td>
</tr>
<tr style='height:19.5pt'>
<td width="236" rowspan="3" valign="top" style=
'width:176.7pt;border:solid windowtext 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt;height:19.5pt'>

- 7,96 €

- 0,99 € za vsako
dopolnjeno uro prisotnosti na delu po osmih urah
</td>
<td width="266" valign="top" style=
'width:199.8pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:19.5pt'>
- najmanj v višini 80 % cene
najcenejšega javnega prevoza
- 0,21 € za vsak polni
kilometer (kadar ni možnosti javnega prevoza) (Uredba -
davčna*)
</td>
<td width="214" valign="top" style=
'width:160.15pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:19.5pt'>

Uredba -
davčna*

- 6 do 8 ur: 7,45
€

- 8 do 12 ur: 10,68
€

- nad 12 ur: 21,39 €
</td>
<td width="232" rowspan="3" valign="top" style=
'width:174.25pt;border-top:none; border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:19.5pt'>

- 1.450,00 za leto
2025€
</td>
</tr>
<tr style='height:9.15pt'>
<td width="266" valign="top" style=
'width:199.8pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt;height:9.15pt'>
PREVOZ na službenem
potovanju
</td>
<td width="214" valign="top" style=
'width:160.15pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt;height:9.15pt'>

DNEVNICE v
tujini
</td>
</tr>
<tr style='height:19.5pt'>
<td width="266" valign="top" style=
'width:199.8pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:19.5pt'>
- v Sloveniji – 0,43 € / km v
primeru uporabe lastnega vozila (Uredba - davčna*)
- v tujini – v višini 30% cene
litra neosvinčenega motornega bencina 95 oktanov / km (<a href=
"https://www.superdavki.com/article/21440" target="_top">Uredba –
tujina</a>)
</td>
<td width="214" valign="top" style=
'width:160.15pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:19.5pt'>

<a href=
"https://www.superdavki.com/article/25695/ref_cat/58" target=
"_top">Dnevnice - tujina (po državah v letu 2025)</a>
</td>
</tr>
</table>

 

 
<div style=
'border:none;border-bottom:solid windowtext 1.5pt;padding:0cm 0cm 1.0pt 0cm'>

9. KP ZA
PAPIRNO IN PAPIRNO PREDELOVALNO DEJAVNOST (<a href=
"https://www.superdavki.com/article/25125" target="_top">Tarifna
priloga</a>)
</div>

 

Najnižje osnovne
plače po tarifnih razredih
<table class="MsoNormalTable" border="1" cellspacing="0"
cellpadding="0" width="100%" style=
'width:100.0%;border-collapse:collapse;border:none'>
<tr>
<td width="63" valign="top" style=
'width:47.4pt;border:solid windowtext 1.0pt; background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

I
</td>
<td width="63" valign="top" style=
'width:47.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

II
</td>
<td width="63" valign="top" style=
'width:47.5pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

III
</td>
<td width="63" valign="top" style=
'width:47.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IV/1
</td>
<td width="63" valign="top" style=
'width:47.35pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IV/2
</td>
<td width="63" valign="top" style=
'width:47.35pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

V/1
</td>
<td width="63" valign="top" style=
'width:47.35pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

V/2
</td>
<td width="63" valign="top" style=
'width:47.35pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VI/1
</td>
<td width="63" valign="top" style=
'width:47.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VI/2
</td>
<td width="63" valign="top" style=
'width:47.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/1
</td>
<td width="63" valign="top" style=
'width:47.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/2
</td>
<td width="63" valign="top" style=
'width:47.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/3
</td>
<td width="63" valign="top" style=
'width:47.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VIII
</td>
<td width="63" valign="top" style=
'width:47.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IX
</td>
<td width="41" valign="top" style=
'width:31.1pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

X
</td>
</tr>
<tr>
<td width="63" style=
'width:47.4pt;border:solid windowtext 1.0pt;border-top: none;padding:0cm 5.4pt 0cm 5.4pt'>

1.253,90
</td>
<td width="63" style=
'width:47.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

1.253,90
</td>
<td width="63" style=
'width:47.5pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

1.253,90
</td>
<td width="63" style=
'width:47.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

1.379,30
</td>
<td width="63" style=
'width:47.35pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="63" style=
'width:47.35pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

1.504,68
</td>
<td width="63" style=
'width:47.35pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="63" style=
'width:47.35pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

1.630,07
</td>
<td width="63" style=
'width:47.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

1.880,85
</td>
<td width="63" style=
'width:47.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

2.257,02
</td>
<td width="63" style=
'width:47.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="63" style=
'width:47.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="63" style=
'width:47.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

2.507,80
</td>
<td width="63" style=
'width:47.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="41" style=
'width:31.1pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
</tr>
</table>

 

Povračila stroškov
in drugi prejemki
<table class="MsoNormalTable" border="1" cellspacing="0"
cellpadding="0" width="100%" style=
'width:100.0%;border-collapse:collapse;border:none'>
<tr>
<td width="235" valign="top" style=
'width:176.4pt;border:solid windowtext 1.0pt; background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt'>

PREHRANA med
delom
</td>
<td width="266" valign="top" style=
'width:199.55pt;border:solid windowtext 1.0pt; border-left:none;background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt'>

PREVOZ na in z
dela
</td>
<td width="213" valign="top" style=
'width:159.8pt;border:solid windowtext 1.0pt; border-left:none;background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt'>

DNEVNICE v
Sloveniji
</td>
<td width="234" valign="top" style=
'width:175.15pt;border:solid windowtext 1.0pt; border-left:none;background:#FFF2CC;padding:0cm 5.4pt 0cm 5.4pt'>

REGRES
</td>
</tr>
<tr style='height:34.0pt'>
<td width="235" rowspan="3" valign="top" style=
'width:176.4pt;border:solid windowtext 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt;height:34.0pt'>

- 6,25 €

-
0,78 za vsako uro dela nad 8 ur
</td>
<td width="266" valign="top" style=
'width:199.55pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:34.0pt'>
- v višini 70 %
cene najcenejšega javnega prevoza
- 0,16 € / km
(kadar ni možnosti javnega prevoza)
- napotitev
delavca na delo v drug kraj: do 100 % povračila najcenejšega
stroška prevoza
</td>
<td width="213" valign="top" style=
'width:159.8pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:34.0pt'>

Uredba -
davčna*

- 6 do 8 ur: 9,69
€

- 8 do 12 ur: 13,88
€

- nad 12 ur: 27,81
€
</td>
<td width="234" rowspan="3" valign="top" style=
'width:175.15pt;border-top:none; border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:34.0pt'>

- najmanj v višini <a href=
"https://www.superdavki.com/article/25946/ref_cat/54" target=
"_top">minimalne plače</a>**
</td>
</tr>
<tr style='height:8.75pt'>
<td width="266" valign="top" style=
'width:199.55pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt;height:8.75pt'>
PREVOZ na službenem
potovanju
</td>
<td width="213" valign="top" style=
'width:159.8pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt;height:8.75pt'>

DNEVNICE v
tujini
</td>
</tr>
<tr style='height:34.0pt'>
<td width="266" valign="top" style=
'width:199.55pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:34.0pt'>
- v Sloveniji – 0,43 € / km v
primeru uporabe lastnega vozila (Uredba - davčna*)
- v tujini – v višini 30% cene
litra neosvinčenega motornega bencina 95 oktanov / km (<a href=
"https://www.superdavki.com/article/21440" target="_top">Uredba –
tujina</a>)
</td>
<td width="213" valign="top" style=
'width:159.8pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:34.0pt'>

<a href=
"https://www.superdavki.com/article/25695/ref_cat/58" target=
"_top">Dnevnice - tujina (po državah v letu 2025)</a>
</td>
</tr>
</table>

 

 
<div style=
'border:none;border-bottom:solid windowtext 1.5pt;padding:0cm 0cm 1.0pt 0cm'>

10. KP GRAFIČNE
DEJAVNOSTI (<a href=
"https://www.superdavki.com/article/25719/ref_cat/138" target=
"_top">Tarifna priloga</a>)
</div>

 

Najnižje osnovne
plače po tarifnih razredih
<table class="MsoNormalTable" border="1" cellspacing="0"
cellpadding="0" width="100%" style=
'width:100.0%;border-collapse:collapse;border:none'>
<tr>
<td width="63" valign="top" style=
'width:47.4pt;border:solid windowtext 1.0pt; background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

I
</td>
<td width="63" valign="top" style=
'width:47.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

II
</td>
<td width="63" valign="top" style=
'width:47.5pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

III
</td>
<td width="63" valign="top" style=
'width:47.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IV/1
</td>
<td width="63" valign="top" style=
'width:47.35pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IV/2
</td>
<td width="63" valign="top" style=
'width:47.35pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

V/1
</td>
<td width="63" valign="top" style=
'width:47.35pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

V/2
</td>
<td width="63" valign="top" style=
'width:47.35pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VI/1
</td>
<td width="63" valign="top" style=
'width:47.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VI/2
</td>
<td width="63" valign="top" style=
'width:47.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/1
</td>
<td width="63" valign="top" style=
'width:47.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/2
</td>
<td width="63" valign="top" style=
'width:47.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/3
</td>
<td width="63" valign="top" style=
'width:47.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VIII
</td>
<td width="63" valign="top" style=
'width:47.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IX
</td>
<td width="41" valign="top" style=
'width:31.1pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

X
</td>
</tr>
<tr>
<td width="63" style=
'width:47.4pt;border:solid windowtext 1.0pt;border-top: none;padding:0cm 5.4pt 0cm 5.4pt'>

661,58
</td>
<td width="63" style=
'width:47.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

727,75
</td>
<td width="63" style=
'width:47.5pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

807,15
</td>
<td width="63" style=
'width:47.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

906,37
</td>
<td width="63" style=
'width:47.35pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

 
</td>
<td width="63" style=
'width:47.35pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

1.032,08
</td>
<td width="63" style=
'width:47.35pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

 
</td>
<td width="63" style=
'width:47.35pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

1.184,23
</td>
<td width="63" style=
'width:47.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

 
</td>
<td width="63" style=
'width:47.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

1.343,03
</td>
<td width="63" style=
'width:47.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

 
</td>
<td width="63" style=
'width:47.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

 
</td>
<td width="63" style=
'width:47.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

1.859,06
</td>
<td width="63" style=
'width:47.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

2.242,76
</td>
<td width="41" style=
'width:31.1pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

 
</td>
</tr>
</table>

 

Povračila stroškov
in drugi prejemki
<table class="MsoNormalTable" border="1" cellspacing="0"
cellpadding="0" width="100%" style=
'width:100.0%;border-collapse:collapse;border:none'>
<tr>
<td width="235" valign="top" style=
'width:176.4pt;border:solid windowtext 1.0pt; background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt'>

PREHRANA med
delom
</td>
<td width="266" valign="top" style=
'width:199.55pt;border:solid windowtext 1.0pt; border-left:none;background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt'>

PREVOZ na in z
dela
</td>
<td width="213" valign="top" style=
'width:159.8pt;border:solid windowtext 1.0pt; border-left:none;background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt'>

DNEVNICE v
Sloveniji
</td>
<td width="234" valign="top" style=
'width:175.15pt;border:solid windowtext 1.0pt; border-left:none;background:#FFF2CC;padding:0cm 5.4pt 0cm 5.4pt'>

REGRES
</td>
</tr>
<tr style='height:34.0pt'>
<td width="235" rowspan="3" valign="top" style=
'width:176.4pt;border:solid windowtext 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt;height:34.0pt'>

- 6,70 €

-
0,84 € za vsako uro dela nad 8 ur
</td>
<td width="266" valign="top" style=
'width:199.55pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:34.0pt'>
- v višini 0,18 €
/ km
- v primeru
napotitve delavca na delo v drug kraj – 0,18 € / km
</td>
<td width="213" valign="top" style=
'width:159.8pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:34.0pt'>

Uredba -
davčna*

- 6 do 8 ur: 9,69
€

- 8 do 12 ur: 13,88
€

- nad 12 ur: 27,81
€
</td>
<td width="234" rowspan="3" valign="top" style=
'width:175.15pt;border-top:none; border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:34.0pt'>

- 63,5 % do 70 % zadnjega
znanega podatka <a href=
"https://www.superdavki.com/article/24980/ref_cat/54" target=
"_top">povprečne mesečne plače</a> na zaposlenega v Republiki
Sloveniji
</td>
</tr>
<tr style='height:12.8pt'>
<td width="266" valign="top" style=
'width:199.55pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt;height:12.8pt'>
PREVOZ na službenem
potovanju
</td>
<td width="213" valign="top" style=
'width:159.8pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt;height:12.8pt'>

DNEVNICE v
tujini
</td>
</tr>
<tr style='height:34.0pt'>
<td width="266" valign="top" style=
'width:199.55pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:34.0pt'>
- v Sloveniji – 0,43 € / km v
primeru uporabe lastnega vozila (Uredba - davčna*)
- v tujini – v višini 30% cene
litra neosvinčenega motornega bencina 95 oktanov / km (<a href=
"https://www.superdavki.com/article/21440" target="_top">Uredba –
tujina</a>)
</td>
<td width="213" valign="top" style=
'width:159.8pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:34.0pt'>

<a href=
"https://www.superdavki.com/article/25695/ref_cat/58" target=
"_top">Dnevnice - tujina (po državah v letu 2025)</a>
</td>
</tr>
</table>

 

 
<div style=
'border:none;border-bottom:solid windowtext 1.5pt;padding:0cm 0cm 1.0pt 0cm'>

11. KP ZA
DEJAVNOST ELEKTROINDUSTRIJE SLOVENIJE (<a href=
"https://www.superdavki.com/article/26205/ref_cat/30" target=
"_top">Tarifna priloga</a>)
</div>

 

Najnižje osnovne
plače po tarifnih razredih
<table class="MsoNormalTable" border="1" cellspacing="0"
cellpadding="0" width="93%" style=
'width:93.5%;border-collapse:collapse;border:none'>
<tr>
<td width="61" valign="top" style=
'width:45.7pt;border:solid windowtext 1.0pt; background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

I
</td>
<td width="61" valign="top" style=
'width:45.7pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

II
</td>
<td width="61" valign="top" style=
'width:45.8pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

III
</td>
<td width="61" valign="top" style=
'width:45.75pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IV/1
</td>
<td width="54" valign="top" style=
'width:40.35pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IV/2
</td>
<td width="61" valign="top" style=
'width:45.7pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

V/1
</td>
<td width="53" valign="top" style=
'width:39.8pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

V/2
</td>
<td width="61" valign="top" style=
'width:45.7pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VI/1
</td>
<td width="54" valign="top" style=
'width:40.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VI/2
</td>
<td width="72" valign="top" style=
'width:53.65pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/1
</td>
<td width="55" valign="top" style=
'width:41.3pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/2
</td>
<td width="55" valign="top" style=
'width:41.3pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/3
</td>
<td width="72" valign="top" style=
'width:53.65pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VIII
</td>
<td width="72" valign="top" style=
'width:53.65pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IX
</td>
<td width="35" valign="top" style=
'width:26.2pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

X
</td>
</tr>
<tr>
<td width="61" style=
'width:45.7pt;border:solid windowtext 1.0pt;border-top: none;padding:0cm 5.4pt 0cm 5.4pt'>

684,35
</td>
<td width="61" style=
'width:45.7pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

700,85
</td>
<td width="61" style=
'width:45.8pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

768,86
</td>
<td width="61" style=
'width:45.75pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

865,75
</td>
<td width="54" style=
'width:40.35pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

 
</td>
<td width="61" style=
'width:45.7pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

944,08
</td>
<td width="53" style=
'width:39.8pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

 
</td>
<td width="61" style=
'width:45.7pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

1.098,69
</td>
<td width="54" style=
'width:40.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

 
</td>
<td width="72" style=
'width:53.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

1.278,02
</td>
<td width="55" style=
'width:41.3pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

 
</td>
<td width="55" style=
'width:41.3pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

 
</td>
<td width="72" style=
'width:53.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

1.459,40
</td>
<td width="72" style=
'width:53.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

1.717,08
</td>
<td width="35" style=
'width:26.2pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

 
</td>
</tr>
</table>

 

Povračila stroškov
in drugi prejemki
<table class="MsoNormalTable" border="1" cellspacing="0"
cellpadding="0" width="100%" style=
'width:100.0%;border-collapse:collapse;border:none'>
<tr>
<td width="237" valign="top" style=
'width:177.8pt;border:solid windowtext 1.0pt; background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt'>

PREHRANA med
delom
</td>
<td width="261" valign="top" style=
'width:195.5pt;border:solid windowtext 1.0pt; border-left:none;background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt'>

PREVOZ na in z
dela
</td>
<td width="216" valign="top" style=
'width:161.95pt;border:solid windowtext 1.0pt; border-left:none;background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt'>

DNEVNICE v
Sloveniji
</td>
<td width="234" valign="top" style=
'width:175.65pt;border:solid windowtext 1.0pt; border-left:none;background:#FFF2CC;padding:0cm 5.4pt 0cm 5.4pt'>

REGRES
</td>
</tr>
<tr style='height:19.5pt'>
<td width="237" rowspan="3" valign="top" style=
'width:177.8pt;border:solid windowtext 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt;height:19.5pt'>

Uredba -
davčna*

- 7,96 €

- do 0,99 € za
vsako dopolnjeno uro, ki jo prebije na delu nad 8 ur
</td>
<td width="261" valign="top" style=
'width:195.5pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:19.5pt'>
- najmanj 80 % cene javnega
prevoza
- 0,21 € za vsak polni
kilometer (kadar ni možnosti javnega prevoza) (Uredba -
davčna*)
</td>
<td width="216" valign="top" style=
'width:161.95pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:19.5pt'>

Uredba -
davčna*

- 6 do 8 ur: 9,69
€

- 8 do 12 ur: 13,88
€

- nad 12 ur: 27,81
€
</td>
<td width="234" rowspan="3" valign="top" style=
'width:175.65pt;border-top:none; border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:19.5pt'>

- za leto 2025 znaša 1.341,61
€
</td>
</tr>
<tr style='height:12.85pt'>
<td width="261" valign="top" style=
'width:195.5pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt;height:12.85pt'>
PREVOZ na službenem
potovanju
</td>
<td width="216" valign="top" style=
'width:161.95pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt;height:12.85pt'>

DNEVNICE v
tujini
</td>
</tr>
<tr style='height:19.5pt'>
<td width="261" valign="top" style=
'width:195.5pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:19.5pt'>
- 0,43 € / km v primeru uporabe
lastnega vozila (Uredba - davčna*)
</td>
<td width="216" valign="top" style=
'width:161.95pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:19.5pt'>

<a href=
"https://www.superdavki.com/article/25695/ref_cat/58" target=
"_top">Dnevnice - tujina (po državah v letu 2025)</a>
</td>
</tr>
</table>

 

 
<div style=
'border:none;border-bottom:solid windowtext 1.5pt;padding:0cm 0cm 1.0pt 0cm'>

12. KP
ČASOPISNO INFORMATIVNA IN REVIJALNA DEJAVNOST (<a href=
"https://www.superdavki.com/article/25338/ref_cat/138" target=
"_top">Tarifna priloga</a>)
</div>

 

Izhodiščne plače po
tarifnih razredih
<table class="MsoNormalTable" border="1" cellspacing="0"
cellpadding="0" width="100%" style=
'width:100.0%;border-collapse:collapse;border:none'>
<tr>
<td width="63" valign="top" style=
'width:47.4pt;border:solid windowtext 1.0pt; background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

I
</td>
<td width="63" valign="top" style=
'width:47.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

II
</td>
<td width="63" valign="top" style=
'width:47.5pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

III
</td>
<td width="63" valign="top" style=
'width:47.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IV/1
</td>
<td width="63" valign="top" style=
'width:47.35pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IV/2
</td>
<td width="63" valign="top" style=
'width:47.35pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

V/1
</td>
<td width="63" valign="top" style=
'width:47.35pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

V/2
</td>
<td width="63" valign="top" style=
'width:47.35pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VI/1
</td>
<td width="63" valign="top" style=
'width:47.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VI/2
</td>
<td width="63" valign="top" style=
'width:47.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/1
</td>
<td width="63" valign="top" style=
'width:47.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/2
</td>
<td width="63" valign="top" style=
'width:47.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/3
</td>
<td width="63" valign="top" style=
'width:47.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VIII
</td>
<td width="63" valign="top" style=
'width:47.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IX
</td>
<td width="41" valign="top" style=
'width:31.1pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

X
</td>
</tr>
<tr>
<td width="63" style=
'width:47.4pt;border:solid windowtext 1.0pt;border-top: none;padding:0cm 5.4pt 0cm 5.4pt'>

451,99
</td>
<td width="63" style=
'width:47.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

519,79
</td>
<td width="63" style=
'width:47.5pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

587,58
</td>
<td width="63" style=
'width:47.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

655,38
</td>
<td width="63" style=
'width:47.35pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="63" style=
'width:47.35pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

768,38
</td>
<td width="63" style=
'width:47.35pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="63" style=
'width:47.35pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

994,37
</td>
<td width="63" style=
'width:47.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="63" style=
'width:47.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

1.175,17
</td>
<td width="63" style=
'width:47.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="63" style=
'width:47.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="63" style=
'width:47.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

1.491,55
</td>
<td width="63" style=
'width:47.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

1.717,55
</td>
<td width="41" style=
'width:31.1pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
</tr>
</table>

 

KP ZALOŽNIŠKA
DEJAVNOST (<a href=
"https://www.superdavki.com/article/25338/ref_cat/138" target=
"_top">Tarifna priloga</a>)

 

Izhodiščne plače po
tarifnih razredih
<table class="MsoNormalTable" border="1" cellspacing="0"
cellpadding="0" width="100%" style=
'width:100.0%;border-collapse:collapse;border:none'>
<tr>
<td width="63" valign="top" style=
'width:47.0pt;border:solid windowtext 1.0pt; background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

I
</td>
<td width="63" valign="top" style=
'width:47.0pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

II
</td>
<td width="63" valign="top" style=
'width:47.1pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

III
</td>
<td width="63" valign="top" style=
'width:47.05pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IV/1
</td>
<td width="59" valign="top" style=
'width:44.35pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IV/2
</td>
<td width="63" valign="top" style=
'width:47.0pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

V/1
</td>
<td width="59" valign="top" style=
'width:44.1pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

V/2
</td>
<td width="63" valign="top" style=
'width:47.0pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VI/1
</td>
<td width="59" valign="top" style=
'width:44.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VI/2
</td>
<td width="72" valign="top" style=
'width:53.65pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/1
</td>
<td width="60" valign="top" style=
'width:44.8pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/2
</td>
<td width="60" valign="top" style=
'width:44.8pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/3
</td>
<td width="72" valign="top" style=
'width:53.65pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VIII
</td>
<td width="72" valign="top" style=
'width:53.65pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IX
</td>
<td width="39" valign="top" style=
'width:29.05pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

X
</td>
</tr>
<tr>
<td width="63" style=
'width:47.0pt;border:solid windowtext 1.0pt;border-top: none;padding:0cm 5.4pt 0cm 5.4pt'>

646,04
</td>
<td width="63" style=
'width:47.0pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

708,56
</td>
<td width="63" style=
'width:47.1pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

771,08
</td>
<td width="63" style=
'width:47.05pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

833,60
</td>
<td width="59" style=
'width:44.35pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="63" style=
'width:47.0pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

948,22
</td>
<td width="59" style=
'width:44.1pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="63" style=
'width:47.0pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

1.146,20
</td>
<td width="59" style=
'width:44.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="72" style=
'width:53.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

1.344,18
</td>
<td width="60" style=
'width:44.8pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="60" style=
'width:44.8pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="72" style=
'width:53.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

1.656,78
</td>
<td width="72" style=
'width:53.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

1.886,02
</td>
<td width="39" style=
'width:29.05pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
</tr>
</table>

 

KP KNJIGOTRŠKA
DEJAVNOST (<a href=
"https://www.superdavki.com/article/25338/ref_cat/138" target=
"_top">Tarifna priloga</a>)

 

Izhodiščne plače po
tarifnih razredih
<table class="MsoNormalTable" border="1" cellspacing="0"
cellpadding="0" width="100%" style=
'width:100.0%;border-collapse:collapse;border:none'>
<tr>
<td width="63" valign="top" style=
'width:47.0pt;border:solid windowtext 1.0pt; background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

I
</td>
<td width="63" valign="top" style=
'width:47.0pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

II
</td>
<td width="63" valign="top" style=
'width:47.1pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

III
</td>
<td width="63" valign="top" style=
'width:47.05pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IV/1
</td>
<td width="59" valign="top" style=
'width:44.35pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IV/2
</td>
<td width="63" valign="top" style=
'width:47.0pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

V/1
</td>
<td width="59" valign="top" style=
'width:44.1pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

V/2
</td>
<td width="63" valign="top" style=
'width:47.0pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VI/1
</td>
<td width="59" valign="top" style=
'width:44.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VI/2
</td>
<td width="72" valign="top" style=
'width:53.65pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/1
</td>
<td width="60" valign="top" style=
'width:44.8pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/2
</td>
<td width="60" valign="top" style=
'width:44.8pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/3
</td>
<td width="72" valign="top" style=
'width:53.65pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VIII
</td>
<td width="72" valign="top" style=
'width:53.65pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IX
</td>
<td width="39" valign="top" style=
'width:29.05pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

X
</td>
</tr>
<tr>
<td width="63" style=
'width:47.0pt;border:solid windowtext 1.0pt;border-top: none;padding:0cm 5.4pt 0cm 5.4pt'>

646,04
</td>
<td width="63" style=
'width:47.0pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

708,56
</td>
<td width="63" style=
'width:47.1pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

771,08
</td>
<td width="63" style=
'width:47.05pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

833,60
</td>
<td width="59" style=
'width:44.35pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="63" style=
'width:47.0pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

948,22
</td>
<td width="59" style=
'width:44.1pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="63" style=
'width:47.0pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

1.146,20
</td>
<td width="59" style=
'width:44.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="72" style=
'width:53.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

1.344,18
</td>
<td width="60" style=
'width:44.8pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="60" style=
'width:44.8pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="72" style=
'width:53.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

1.656,78
</td>
<td width="72" style=
'width:53.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

1.886,02
</td>
<td width="39" style=
'width:29.05pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
</tr>
</table>

 

Povračila stroškov
in drugi prejemki za KP časopisno informativne in revijalne
dejavnosti, založniške in knjigotrške dejavnosti
<table class="MsoNormalTable" border="1" cellspacing="0"
cellpadding="0" width="100%" style=
'width:100.0%;border-collapse:collapse;border:none'>
<tr>
<td width="236" valign="top" style=
'width:176.95pt;border:solid windowtext 1.0pt; background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt'>

PREHRANA med
delom
</td>
<td width="272" valign="top" style=
'width:204.1pt;border:solid windowtext 1.0pt; border-left:none;background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt'>

PREVOZ na in z
dela
</td>
<td width="201" valign="top" style=
'width:150.5pt;border:solid windowtext 1.0pt; border-left:none;background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt'>

DNEVNICE v
Sloveniji
</td>
<td width="239" valign="top" style=
'width:179.35pt;border:solid windowtext 1.0pt; border-left:none;background:#FFF2CC;padding:0cm 5.4pt 0cm 5.4pt'>

REGRES
</td>
</tr>
<tr style='height:19.5pt'>
<td width="236" rowspan="3" valign="top" style=
'width:176.95pt;border:solid windowtext 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt;height:19.5pt'>

- 6,50
EUR

- 0,85 € za vsako
uro dela nad 8 ur (v kolikor delavec dela 10 ur ali več)
</td>
<td width="272" valign="top" style=
'width:204.1pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:19.5pt'>
- v višini 100% cene
najcenejšega javnega prevoza; oz.
- v višini 0,21 EUR za poln km,
v kolikor delavec ne more uporabljati javnega prevoza
</td>
<td width="201" valign="top" style=
'width:150.5pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:19.5pt'>

Uredba -
davčna*

- 6 do 8 ur: 9,69
€

- 8 do 12 ur: 13,88
€

- nad 12 ur: 27,81
€
</td>
<td width="239" rowspan="3" valign="top" style=
'width:179.35pt;border-top:none; border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:19.5pt'>

- v višini 70% zadnjega znanega
podatka <a href=
"https://www.superdavki.com/article/24980/ref_cat/54" target=
"_top">povprečne plače</a> na zaposlenega v RS
</td>
</tr>
<tr style='height:14.25pt'>
<td width="272" valign="top" style=
'width:204.1pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt;height:14.25pt'>
PREVOZ na službenem
potovanju
</td>
<td width="201" valign="top" style=
'width:150.5pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt;height:14.25pt'>

DNEVNICE v
tujini
</td>
</tr>
<tr style='height:19.5pt'>
<td width="272" valign="top" style=
'width:204.1pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:19.5pt'>
- 0,43 € / km v primeru uporabe
lastnega vozila (Uredba - davčna*)
</td>
<td width="201" valign="top" style=
'width:150.5pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:19.5pt'>

<a href=
"https://www.superdavki.com/article/25695/ref_cat/58" target=
"_top">Dnevnice - tujina (po državah v letu 2025)</a>
</td>
</tr>
</table>

 

 
<div style=
'border:none;border-bottom:solid windowtext 1.5pt;padding:0cm 0cm 1.0pt 0cm'>

13. KP ZA
KOVINSKO INDUSTRIJO SLOVENIJE (<a href=
"https://www.superdavki.com/article/24115" target="_top">Tarifna
priloga</a>)
</div>

 

Najnižje osnovne
plače po tarifnih razredih
<table class="MsoNormalTable" border="1" cellspacing="0"
cellpadding="0" width="100%" style=
'width:100.0%;border-collapse:collapse;border:none'>
<tr>
<td width="62" valign="top" style=
'width:46.55pt;border:none;border-right:solid windowtext 1.0pt; background:white;padding:0cm 5.4pt 0cm 5.4pt'>

 
</td>
<td width="61" valign="top" style=
'width:45.75pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

I
</td>
<td width="61" valign="top" style=
'width:45.75pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

II
</td>
<td width="61" valign="top" style=
'width:45.8pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

III
</td>
<td width="61" valign="top" style=
'width:45.75pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IV/1
</td>
<td width="54" valign="top" style=
'width:40.6pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IV/2
</td>
<td width="61" valign="top" style=
'width:45.7pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

V/1
</td>
<td width="53" valign="top" style=
'width:40.05pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

V/2
</td>
<td width="61" valign="top" style=
'width:45.7pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VI/1
</td>
<td width="54" valign="top" style=
'width:40.65pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VI/2
</td>
<td width="72" valign="top" style=
'width:53.65pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/1
</td>
<td width="55" valign="top" style=
'width:41.5pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/2
</td>
<td width="55" valign="top" style=
'width:41.5pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/3
</td>
<td width="72" valign="top" style=
'width:53.65pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VIII
</td>
<td width="72" valign="top" style=
'width:53.65pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IX
</td>
<td width="35" valign="top" style=
'width:26.35pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

X
</td>
</tr>
<tr>
<td width="62" valign="top" style=
'width:46.55pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

 
</td>
<td width="61" style=
'width:45.75pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

650,76
</td>
<td width="61" style=
'width:45.75pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

709,92
</td>
<td width="61" style=
'width:45.8pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

786,48
</td>
<td width="61" style=
'width:45.75pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

896,10
</td>
<td width="54" style=
'width:40.6pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="61" style=
'width:45.7pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

976,14
</td>
<td width="53" style=
'width:40.05pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="61" style=
'width:45.7pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

1.143,18
</td>
<td width="54" style=
'width:40.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="72" style=
'width:53.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

1.332,84
</td>
<td width="55" style=
'width:41.5pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="55" style=
'width:41.5pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="72" style=
'width:53.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

1.520,76
</td>
<td width="72" style=
'width:53.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

1.799,16
</td>
<td width="35" style=
'width:26.35pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
</tr>
<tr>
<td width="62" valign="top" style=
'width:46.55pt;border:solid windowtext 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'>

na uro
</td>
<td width="61" style=
'width:45.75pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

3,74
</td>
<td width="61" style=
'width:45.75pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

4,08
</td>
<td width="61" style=
'width:45.8pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

4,52
</td>
<td width="61" style=
'width:45.75pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

5,15
</td>
<td width="54" style=
'width:40.6pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="61" style=
'width:45.7pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

5,61
</td>
<td width="53" style=
'width:40.05pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="61" style=
'width:45.7pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

6,57
</td>
<td width="54" style=
'width:40.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="72" style=
'width:53.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

7,66
</td>
<td width="55" style=
'width:41.5pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="55" style=
'width:41.5pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="72" style=
'width:53.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

8,74
</td>
<td width="72" style=
'width:53.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

10,34
</td>
<td width="35" style=
'width:26.35pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
</tr>
</table>

 

Povračila stroškov
in drugi prejemki
<table class="MsoNormalTable" border="1" cellspacing="0"
cellpadding="0" width="100%" style=
'width:100.0%;border-collapse:collapse;border:none'>
<tr>
<td width="237" valign="top" style=
'width:177.8pt;border:solid windowtext 1.0pt; background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt'>

PREHRANA med
delom
</td>
<td width="261" valign="top" style=
'width:195.5pt;border:solid windowtext 1.0pt; border-left:none;background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt'>

PREVOZ na in z
dela
</td>
<td width="216" valign="top" style=
'width:161.95pt;border:solid windowtext 1.0pt; border-left:none;background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt'>

DNEVNICE v
Sloveniji
</td>
<td width="234" valign="top" style=
'width:175.65pt;border:solid windowtext 1.0pt; border-left:none;background:#FFF2CC;padding:0cm 5.4pt 0cm 5.4pt'>

REGRES
</td>
</tr>
<tr style='height:19.5pt'>
<td width="237" rowspan="3" valign="top" style=
'width:177.8pt;border:solid windowtext 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt;height:19.5pt'>

Uredba -
davčna*

- 7,96 €

- do 0,99 € za
vsako dopolnjeno uro, ki jo prebije na delu nad 8 ur
</td>
<td width="261" valign="top" style=
'width:195.5pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:19.5pt'>
- najmanj 80 % cene
najcenejšega javnega prevoza
- 0,21 € za vsak polni
kilometer (kadar ni možnosti javnega prevoza) (Uredba -
davčna*)
</td>
<td width="216" valign="top" style=
'width:161.95pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:19.5pt'>

Uredba -
davčna*

- 6 do 8 ur: 9,69
€

- 8 do 12 ur: 13,88
€

- nad 12 ur: 27,81
€
</td>
<td width="234" rowspan="3" valign="top" style=
'width:175.65pt;border-top:none; border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:19.5pt'>

- najmanj v višini <a href=
"https://www.superdavki.com/article/25946/ref_cat/54" target=
"_top">minimalne plače</a>**
</td>
</tr>
<tr style='height:19.5pt'>
<td width="261" valign="top" style=
'width:195.5pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt;height:19.5pt'>
PREVOZ na službenem
potovanju
</td>
<td width="216" valign="top" style=
'width:161.95pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt;height:19.5pt'>

DNEVNICE v
tujini
</td>
</tr>
<tr style='height:19.5pt'>
<td width="261" valign="top" style=
'width:195.5pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:19.5pt'>
- 0,43 € / km v primeru uporabe
lastnega vozila (Uredba - davčna*)
</td>
<td width="216" valign="top" style=
'width:161.95pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:19.5pt'>

<a href=
"https://www.superdavki.com/article/25695/ref_cat/58" target=
"_top">Dnevnice - tujina (po državah v letu 2025)</a>
</td>
</tr>
</table>

 

 
<div style=
'border:none;border-bottom:solid windowtext 1.5pt;padding:0cm 0cm 1.0pt 0cm'>

14. KP ZA
ZAVAROVALSTVO SLOVENIJE (<a href=
"https://www.superdavki.com/article/25336/ref_cat/138" target=
"_top">Tarifna priloga</a>)
</div>

 

Najnižje osnovne
plače po tarifnih razredih
<table class="MsoNormalTable" border="1" cellspacing="0"
cellpadding="0" width="100%" style=
'width:100.0%;border-collapse:collapse;border:none'>
<tr>
<td width="63" valign="top" style=
'width:47.0pt;border:solid windowtext 1.0pt; background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

I
</td>
<td width="63" valign="top" style=
'width:47.0pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

II
</td>
<td width="63" valign="top" style=
'width:47.1pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

III
</td>
<td width="63" valign="top" style=
'width:47.05pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IV/1
</td>
<td width="59" valign="top" style=
'width:44.35pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IV/2
</td>
<td width="63" valign="top" style=
'width:47.0pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

V/1
</td>
<td width="59" valign="top" style=
'width:44.1pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

V/2
</td>
<td width="63" valign="top" style=
'width:47.0pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VI/1
</td>
<td width="59" valign="top" style=
'width:44.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VI/2
</td>
<td width="72" valign="top" style=
'width:53.65pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/1
</td>
<td width="60" valign="top" style=
'width:44.8pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/2
</td>
<td width="60" valign="top" style=
'width:44.8pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/3
</td>
<td width="72" valign="top" style=
'width:53.65pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VIII
</td>
<td width="72" valign="top" style=
'width:53.65pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IX
</td>
<td width="39" valign="top" style=
'width:29.05pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

X
</td>
</tr>
<tr>
<td width="63" style=
'width:47.0pt;border:solid windowtext 1.0pt;border-top: none;padding:0cm 5.4pt 0cm 5.4pt'>

1.100,00
</td>
<td width="63" style=
'width:47.0pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

1.100,00
</td>
<td width="63" style=
'width:47.1pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

1.100,00
</td>
<td width="63" style=
'width:47.05pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

1.100,00
</td>
<td width="59" style=
'width:44.35pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="63" style=
'width:47.0pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

1.200,00
</td>
<td width="59" style=
'width:44.1pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="63" style=
'width:47.0pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

1.300,00
</td>
<td width="59" style=
'width:44.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

1.500,00
</td>
<td width="72" style=
'width:53.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

1.700,00
</td>
<td width="60" style=
'width:44.8pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="60" style=
'width:44.8pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="72" style=
'width:53.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

1
</td>
<td width="72" style=
'width:53.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

2.100,00
</td>
<td width="39" style=
'width:29.05pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
</tr>
</table>

 

Povračila stroškov
in drugi prejemki
<table class="MsoNormalTable" border="1" cellspacing="0"
cellpadding="0" width="100%" style=
'width:100.0%;border-collapse:collapse;border:none'>
<tr>
<td width="233" valign="top" style=
'width:175.05pt;border:solid windowtext 1.0pt; background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt'>

PREHRANA med
delom
</td>
<td width="271" valign="top" style=
'width:202.95pt;border:solid windowtext 1.0pt; border-left:none;background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt'>

PREVOZ na in z
dela
</td>
<td width="210" valign="top" style=
'width:157.85pt;border:solid windowtext 1.0pt; border-left:none;background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt'>

DNEVNICE v
Sloveniji
</td>
<td width="233" valign="top" style=
'width:175.05pt;border:solid windowtext 1.0pt; border-left:none;background:#FFF2CC;padding:0cm 5.4pt 0cm 5.4pt'>

REGRES
</td>
</tr>
<tr style='height:19.5pt'>
<td width="233" rowspan="3" valign="top" style=
'width:175.05pt;border:solid windowtext 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt;height:19.5pt'>

Uredba -
davčna*

- 7,96 €

- do 0,99 € za vsako dopolnjeno uro,
ki jo prebije na delu nad 8 ur
</td>
<td width="271" valign="top" style=
'width:202.95pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:19.5pt'>
- v višini najcenejšega javnega
prevoza
- 0,21 € za vsak polni
kilometer (kadar ni možnosti javnega prevoza) (Uredba -
davčna*)
</td>
<td width="210" valign="top" style=
'width:157.85pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:19.5pt'>

Uredba -
davčna*

- 6 do 8 ur: 9,69
€

- 8 do 12 ur: 13,88
€

- nad 12 ur: 27,81
€
</td>
<td width="233" rowspan="3" valign="top" style=
'width:175.05pt;border-top:none; border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:19.5pt'>

- najmanj v višini <a href=
"https://www.superdavki.com/article/25946/ref_cat/54" target=
"_top">minimalne plače</a>**
</td>
</tr>
<tr style='height:7.3pt'>
<td width="271" valign="top" style=
'width:202.95pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt;height:7.3pt'>
PREVOZ na službenem
potovanju
</td>
<td width="210" valign="top" style=
'width:157.85pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt;height:7.3pt'>

DNEVNICE v tujini
</td>
</tr>
<tr style='height:19.5pt'>
<td width="271" valign="top" style=
'width:202.95pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:19.5pt'>
- v Sloveniji – 0,43 € / km v
primeru uporabe lastnega vozila (Uredba - davčna*)
neosvinčenega motornega bencina
95 oktanov / km (<a href="https://www.superdavki.com/article/21440"
target="_top">Uredba – tujina</a>)
</td>
<td width="210" valign="top" style=
'width:157.85pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:19.5pt'>

<a href=
"https://www.superdavki.com/article/25695/ref_cat/58" target=
"_top">Dnevnice - tujina (po državah v letu 2025)</a>
</td>
</tr>
</table>

 

 
<div style=
'border:none;border-bottom:solid windowtext 1.5pt;padding:0cm 0cm 1.0pt 0cm'>

16. KP ZA
DEJAVNOSTI PRIDOBIVANJA IN PREDELAVE NEKOVINSKIH RUDNIN SLOVENIJE
(<a href="https://www.superdavki.com/article/24356/ref_cat/138"
target="_top">Tarifna priloga</a>)
</div>

 

Najnižje osnovne
plače po tarifnih razredih
<table class="MsoNormalTable" border="1" cellspacing="0"
cellpadding="0" width="100%" style=
'width:100.0%;border-collapse:collapse;border:none'>
<tr>
<td width="63" valign="top" style=
'width:47.0pt;border:solid windowtext 1.0pt; background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

I
</td>
<td width="63" valign="top" style=
'width:47.0pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

II
</td>
<td width="63" valign="top" style=
'width:47.1pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

III
</td>
<td width="63" valign="top" style=
'width:47.05pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IV/1
</td>
<td width="59" valign="top" style=
'width:44.35pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IV/2
</td>
<td width="63" valign="top" style=
'width:47.0pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

V/1
</td>
<td width="59" valign="top" style=
'width:44.1pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

V/2
</td>
<td width="63" valign="top" style=
'width:47.0pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VI/1
</td>
<td width="59" valign="top" style=
'width:44.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VI/2
</td>
<td width="72" valign="top" style=
'width:53.65pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/1
</td>
<td width="60" valign="top" style=
'width:44.8pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/2
</td>
<td width="60" valign="top" style=
'width:44.8pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/3
</td>
<td width="72" valign="top" style=
'width:53.65pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VIII
</td>
<td width="72" valign="top" style=
'width:53.65pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IX
</td>
<td width="39" valign="top" style=
'width:29.05pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

X
</td>
</tr>
<tr>
<td width="63" style=
'width:47.0pt;border:solid windowtext 1.0pt;border-top: none;padding:0cm 5.4pt 0cm 5.4pt'>

615,36
</td>
<td width="63" style=
'width:47.0pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

683,74
</td>
<td width="63" style=
'width:47.1pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

758,33
</td>
<td width="63" style=
'width:47.05pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

849,49
</td>
<td width="59" style=
'width:44.35pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="63" style=
'width:47.0pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

957,23
</td>
<td width="59" style=
'width:44.1pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="63" style=
'width:47.0pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

1.075,34
</td>
<td width="59" style=
'width:44.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

1.164,43
</td>
<td width="72" style=
'width:53.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

1.307,40
</td>
<td width="60" style=
'width:44.8pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="60" style=
'width:44.8pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="72" style=
'width:53.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

1.653,41
</td>
<td width="72" style=
'width:53.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="39" style=
'width:29.05pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
</tr>
</table>

 

Povračila stroškov
in drugi prejemki
<table class="MsoNormalTable" border="1" cellspacing="0"
cellpadding="0" width="100%" style=
'width:100.0%;border-collapse:collapse;border:none'>
<tr>
<td width="238" valign="top" style=
'width:178.55pt;border:solid windowtext 1.0pt; background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt'>

PREHRANA med
delom
</td>
<td width="267" valign="top" style=
'width:199.95pt;border:solid windowtext 1.0pt; border-left:none;background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt'>

PREVOZ na in z
dela
</td>
<td width="210" valign="top" style=
'width:157.15pt;border:solid windowtext 1.0pt; border-left:none;background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt'>

DNEVNICE v
Sloveniji
</td>
<td width="234" valign="top" style=
'width:175.25pt;border:solid windowtext 1.0pt; border-left:none;background:#FFF2CC;padding:0cm 5.4pt 0cm 5.4pt'>

REGRES
</td>
</tr>
<tr style='height:38.75pt'>
<td width="238" rowspan="3" valign="top" style=
'width:178.55pt;border:solid windowtext 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt;height:38.75pt'>

- 4,00 € (podatek
za leto 2013) – naveden znesek ni usklajen - usklajuje se januarja
tekočega leta za rast cen prehrambnih izdelkov (tj. hrana in
brezalkoholne pijače) v preteklem letu (glej 2. točko
TP)

 
</td>
<td width="267" valign="top" style=
'width:199.95pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:38.75pt'>
- 70 % cene najcenejšega
prevoza
</td>
<td width="210" valign="top" style=
'width:157.15pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:38.75pt'>

- 6 do 8 ur: 7,45
€

- 8 do 12 ur: 10,68
€

- nad 12 ur: 21,39 €
</td>
<td width="234" rowspan="3" valign="top" style=
'width:175.25pt;border-top:none; border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:38.75pt'>

- za leto 2025 še ni
podatka
</td>
</tr>
<tr style='height:8.55pt'>
<td width="267" valign="top" style=
'width:199.95pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt;height:8.55pt'>
PREVOZ na službenem
potovanju
</td>
<td width="210" valign="top" style=
'width:157.15pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt;height:8.55pt'>

DNEVNICE v
tujini
</td>
</tr>
<tr style='height:38.75pt'>
<td width="267" valign="top" style=
'width:199.95pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:38.75pt'>
- v Sloveniji – 0,43 € / km v
primeru uporabe lastnega vozila (Uredba - davčna*)
- v tujini – v višini 30% cene
litra neosvinčenega motornega bencina 95 oktanov / km (<a href=
"https://www.superdavki.com/article/21440" target="_top">Uredba –
tujina</a>)
</td>
<td width="210" valign="top" style=
'width:157.15pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:38.75pt'>

<a href=
"https://www.superdavki.com/article/25695/ref_cat/58" target=
"_top">Dnevnice - tujina (po državah v letu 2025)</a>
</td>
</tr>
</table>

 

 
<div style=
'border:none;border-bottom:solid windowtext 1.5pt;padding:0cm 0cm 1.0pt 0cm'>

17. KP ZA
TEKSTILNE, OBLAČILNE, USNJARSKE IN USNJARSKO-PREDELOVALNE
DEJAVNOSTI (<a href="https://www.superdavki.com/article/23109"
target="_top">Tarifna priloga</a>)
</div>

 

Najnižje osnovne
plače po tarifnih razredih
<table class="MsoNormalTable" border="1" cellspacing="0"
cellpadding="0" width="100%" style=
'width:100.0%;border-collapse:collapse;border:none'>
<tr>
<td width="63" valign="top" style=
'width:47.5pt;border:solid windowtext 1.0pt; background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

I
</td>
<td width="63" valign="top" style=
'width:47.5pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

II
</td>
<td width="63" valign="top" style=
'width:47.55pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

III
</td>
<td width="63" valign="top" style=
'width:47.5pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IV/1
</td>
<td width="55" valign="top" style=
'width:41.6pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IV/2
</td>
<td width="63" valign="top" style=
'width:47.5pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

V/1
</td>
<td width="52" valign="top" style=
'width:39.3pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

 
</td>
<td width="55" valign="top" style=
'width:41.1pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

V/2
</td>
<td width="63" valign="top" style=
'width:47.5pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VI/1
</td>
<td width="56" valign="top" style=
'width:41.65pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VI/2
</td>
<td width="71" valign="top" style=
'width:53.1pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/1
</td>
<td width="57" valign="top" style=
'width:42.5pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/2
</td>
<td width="57" valign="top" style=
'width:42.5pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/3
</td>
<td width="65" valign="top" style=
'width:48.95pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VIII
</td>
<td width="64" valign="top" style=
'width:48.0pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IX
</td>
<td width="36" valign="top" style=
'width:27.15pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

X
</td>
</tr>
<tr>
<td width="63" style=
'width:47.5pt;border:solid windowtext 1.0pt;border-top: none;padding:0cm 5.4pt 0cm 5.4pt'>

433,26
</td>
<td width="63" style=
'width:47.5pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

462,84
</td>
<td width="63" style=
'width:47.55pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

504,60
</td>
<td width="63" style=
'width:47.5pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

553,32
</td>
<td width="55" style=
'width:41.6pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="63" style=
'width:47.5pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

614,22
</td>
<td width="52" valign="top" style=
'width:39.3pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

 
</td>
<td width="55" style=
'width:41.1pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="63" style=
'width:47.5pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

725,58
</td>
<td width="56" style=
'width:41.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="71" style=
'width:53.1pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

817,80
</td>
<td width="57" style=
'width:42.5pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="57" style=
'width:42.5pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="65" style=
'width:48.95pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="64" style=
'width:48.0pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="36" style=
'width:27.15pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
</tr>
</table>

 

Povračila stroškov
in drugi prejemki
<table class="MsoNormalTable" border="1" cellspacing="0"
cellpadding="0" width="100%" style=
'width:100.0%;border-collapse:collapse;border:none'>
<tr>
<td width="235" valign="top" style=
'width:176.45pt;border:solid windowtext 1.0pt; background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt'>

PREHRANA med
delom
</td>
<td width="267" valign="top" style=
'width:199.9pt;border:solid windowtext 1.0pt; border-left:none;background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt'>

PREVOZ na in z
dela
</td>
<td width="214" valign="top" style=
'width:160.25pt;border:solid windowtext 1.0pt; border-left:none;background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt'>

DNEVNICE v
Sloveniji
</td>
<td width="232" valign="top" style=
'width:174.3pt;border:solid windowtext 1.0pt; border-left:none;background:#FFF2CC;padding:0cm 5.4pt 0cm 5.4pt'>

REGRES
</td>
</tr>
<tr style='height:14.5pt'>
<td width="235" rowspan="3" valign="top" style=
'width:176.45pt;border:solid windowtext 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt;height:14.5pt'>

- 5,30 €

- 0,6625 € za vsako
dopolnjeno uro prisotnosti na delu po osmih urah
</td>
<td width="267" valign="top" style=
'width:199.9pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:14.5pt'>
- 80% cene najcenejšega javnega
prevoza na delo oziroma
- 0,152 € / km
</td>
<td width="214" valign="top" style=
'width:160.25pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:14.5pt'>

- 6 do 8 ur: 7,30
€

- 8 do 12 ur: 10,47
€

- nad 12 ur: 20,97 €

Znižanja višine dnevnic v primeru
zagotovljene prehrane
</td>
<td width="232" rowspan="3" valign="top" style=
'width:174.3pt;border-top:none; border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:14.5pt'>

- najmanj v višini <a href=
"https://www.superdavki.com/article/25946/ref_cat/54" target=
"_top">minimalne plače</a>**
</td>
</tr>
<tr style='height:14.5pt'>
<td width="267" valign="top" style=
'width:199.9pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt;height:14.5pt'>
PREVOZ na službenem
potovanju
</td>
<td width="214" valign="top" style=
'width:160.25pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt;height:14.5pt'>

DNEVNICE v
tujini
</td>
</tr>
<tr style='height:14.5pt'>
<td width="267" valign="top" style=
'width:199.9pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:14.5pt'>
- v Sloveniji - 0,32 € / km v
primeru uporabe lastnega vozila
- v tujini – v višini 30% cene
litra neosvinčenega motornega bencina 95 oktanov / km (<a href=
"https://www.superdavki.com/article/21440" target="_top">Uredba –
tujina</a>)
</td>
<td width="214" valign="top" style=
'width:160.25pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:14.5pt'>

<a href=
"https://www.superdavki.com/article/25695/ref_cat/58" target=
"_top">Dnevnice - tujina (po državah v letu 2025)</a>
</td>
</tr>
</table>

 

 
<div style=
'border:none;border-bottom:solid windowtext 1.5pt;padding:0cm 0cm 1.0pt 0cm'>

18. KP ZA
LESARSTVO (<a href="https://www.superdavki.com/article/18353"
target="_top">Tarifna priloga</a>)
</div>

 

Najnižje osnovne
plače po tarifnih razredih
<table class="MsoNormalTable" border="1" cellspacing="0"
cellpadding="0" width="100%" style=
'width:100.0%;border-collapse:collapse;border:none'>
<tr>
<td width="63" valign="top" style=
'width:47.0pt;border:solid windowtext 1.0pt; background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

I
</td>
<td width="63" valign="top" style=
'width:47.0pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

II
</td>
<td width="63" valign="top" style=
'width:47.1pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

III
</td>
<td width="63" valign="top" style=
'width:47.05pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IV/1
</td>
<td width="59" valign="top" style=
'width:44.35pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IV/2
</td>
<td width="63" valign="top" style=
'width:47.0pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

V/1
</td>
<td width="59" valign="top" style=
'width:44.1pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

V/2
</td>
<td width="63" valign="top" style=
'width:47.0pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VI/1
</td>
<td width="59" valign="top" style=
'width:44.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VI/2
</td>
<td width="72" valign="top" style=
'width:53.65pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/1
</td>
<td width="60" valign="top" style=
'width:44.8pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/2
</td>
<td width="60" valign="top" style=
'width:44.8pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/3
</td>
<td width="72" valign="top" style=
'width:53.65pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VIII
</td>
<td width="72" valign="top" style=
'width:53.65pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IX
</td>
<td width="39" valign="top" style=
'width:29.05pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

X
</td>
</tr>
<tr>
<td width="63" style=
'width:47.0pt;border:solid windowtext 1.0pt;border-top: none;padding:0cm 5.4pt 0cm 5.4pt'>

477,92
</td>
<td width="63" style=
'width:47.0pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

521,76
</td>
<td width="63" style=
'width:47.1pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

574,94
</td>
<td width="63" style=
'width:47.05pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

637,26
</td>
<td width="59" style=
'width:44.35pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="63" style=
'width:47.0pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

712,24
</td>
<td width="59" style=
'width:44.1pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="63" style=
'width:47.0pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

831,92
</td>
<td width="59" style=
'width:44.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="72" style=
'width:53.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

937,07
</td>
<td width="60" style=
'width:44.8pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="60" style=
'width:44.8pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="72" style=
'width:53.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="72" style=
'width:53.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="39" style=
'width:29.05pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
</tr>
</table>

 

Povračila stroškov
in drugi prejemki
<table class="MsoNormalTable" border="1" cellspacing="0"
cellpadding="0" width="100%" style=
'width:100.0%;border-collapse:collapse;border:none'>
<tr>
<td width="236" valign="top" style=
'width:176.95pt;border:solid windowtext 1.0pt; background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt'>

PREHRANA med
delom
</td>
<td width="263" valign="top" style=
'width:196.9pt;border:solid windowtext 1.0pt; border-left:none;background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt'>

PREVOZ na in z
dela
</td>
<td width="215" valign="top" style=
'width:161.0pt;border:solid windowtext 1.0pt; border-left:none;background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt'>

DNEVNICE v
Sloveniji
</td>
<td width="235" valign="top" style=
'width:176.05pt;border:solid windowtext 1.0pt; border-left:none;background:#FFF2CC;padding:0cm 5.4pt 0cm 5.4pt'>

REGRES
</td>
</tr>
<tr style='height:19.5pt'>
<td width="236" rowspan="3" valign="top" style=
'width:176.95pt;border:solid windowtext 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt;height:19.5pt'>

Uredba -
davčna*

- 7,96 €

- do 0,99 € za
vsako dopolnjeno uro, ki jo prebije na delu nad 8 ur
</td>
<td width="263" valign="top" style=
'width:196.9pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:19.5pt'>
- najmanj 60% najcenejše
možnosti prihoda na delo in z dela
- 0,21 € za vsak polni
kilometer (kadar ni možnosti javnega prevoza) (Uredba -
davčna*)
</td>
<td width="215" valign="top" style=
'width:161.0pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:19.5pt'>

Uredba -
davčna*

- 6 do 8 ur: 9,69
€

- 8 do 12 ur: 13,88
€

- nad 12 ur: 27,81
€
</td>
<td width="235" rowspan="3" valign="top" style=
'width:176.05pt;border-top:none; border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:19.5pt'>

- najmanj v višini <a href=
"https://www.superdavki.com/article/25946/ref_cat/54" target=
"_top">minimalne plače</a>
</td>
</tr>
<tr style='height:12.85pt'>
<td width="263" valign="top" style=
'width:196.9pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt;height:12.85pt'>
PREVOZ na službenem
potovanju
</td>
<td width="215" valign="top" style=
'width:161.0pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt;height:12.85pt'>

DNEVNICE v
tujini
</td>
</tr>
<tr style='height:19.5pt'>
<td width="263" valign="top" style=
'width:196.9pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:19.5pt'>
- v Sloveniji – 0,43 € / km v
primeru uporabe lastnega vozila (Uredba - davčna*)
- v tujini – v višini 30% cene
litra neosvinčenega motornega bencina 95 oktanov / km (<a href=
"https://www.superdavki.com/article/21440" target="_top">Uredba –
tujina</a>)
</td>
<td width="215" valign="top" style=
'width:161.0pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:19.5pt'>

<a href=
"https://www.superdavki.com/article/25695/ref_cat/58" target=
"_top">Dnevnice - tujina (po državah v letu 2025)</a>
</td>
</tr>
</table>

 

 
<div style=
'border:none;border-bottom:solid windowtext 1.5pt;padding:0cm 0cm 1.0pt 0cm'>

19. KP ZA
CESTNI POTNIŠKI PROMET (<a href=
"https://www.superdavki.com/article/26132/ref_cat/138" target=
"_top">Tarifna priloga</a>)
</div>

 

Najnižje osnovne
plače po tarifnih razredih
<table class="MsoNormalTable" border="1" cellspacing="0"
cellpadding="0" width="100%" style=
'width:100.0%;border-collapse:collapse;border:none'>
<tr>
<td width="102" valign="top" style=
'width:76.3pt;border:none;border-right:solid windowtext 1.0pt; background:white;padding:0cm 5.4pt 0cm 5.4pt'>

 
</td>
<td width="34" valign="top" style=
'width:25.3pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

I
</td>
<td width="62" valign="top" style=
'width:46.3pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

II
</td>
<td width="62" valign="top" style=
'width:46.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

III
</td>
<td width="62" valign="top" style=
'width:46.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IV/1
</td>
<td width="52" valign="top" style=
'width:38.85pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IV/2
</td>
<td width="72" valign="top" style=
'width:53.65pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

V/1
</td>
<td width="51" valign="top" style=
'width:38.2pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

V/2
</td>
<td width="72" valign="top" style=
'width:53.65pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VI/1
</td>
<td width="52" valign="top" style=
'width:38.9pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VI/2
</td>
<td width="72" valign="top" style=
'width:53.65pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/1
</td>
<td width="53" valign="top" style=
'width:40.0pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/2
</td>
<td width="53" valign="top" style=
'width:40.0pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/3
</td>
<td width="60" valign="top" style=
'width:44.95pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VIII
</td>
<td width="58" valign="top" style=
'width:43.45pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IX
</td>
<td width="33" valign="top" style=
'width:24.9pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

X
</td>
</tr>
<tr>
<td width="102" valign="top" style=
'width:76.3pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:0cm 5.4pt 0cm 5.4pt'>

 
</td>
<td width="34" style=
'width:25.3pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

842,36
</td>
<td width="62" style=
'width:46.3pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

875,23
</td>
<td width="62" style=
'width:46.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

958,13
</td>
<td width="62" style=
'width:46.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

1.080,66
</td>
<td width="52" style=
'width:38.85pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

 
</td>
<td width="72" style=
'width:53.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

1.174,68
</td>
<td width="51" style=
'width:38.2pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

 
</td>
<td width="72" style=
'width:53.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

1.385,42
</td>
<td width="52" style=
'width:38.9pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

 
</td>
<td width="72" style=
'width:53.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

1.524,48
</td>
<td width="53" style=
'width:40.0pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

 
</td>
<td width="53" style=
'width:40.0pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

 
</td>
<td width="60" style=
'width:44.95pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

 
</td>
<td width="58" style=
'width:43.45pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

 
</td>
<td width="33" style=
'width:24.9pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

 
</td>
</tr>
<tr>
<td width="102" valign="top" style=
'width:76.3pt;border:solid windowtext 1.0pt; border-top:none;background:white;padding:0cm 5.4pt 0cm 5.4pt'>

za vozno osebje
</td>
<td width="34" style=
'width:25.3pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

1.300,00
</td>
<td width="812" colspan="14" style=
'width:609.3pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

 
</td>
</tr>
</table>

 

Povračila stroškov
in drugi prejemki
<table class="MsoNormalTable" border="1" cellspacing="0"
cellpadding="0" width="100%" style=
'width:100.0%;border-collapse:collapse;border:none'>
<tr>
<td width="236" valign="top" style=
'width:177.05pt;border:solid windowtext 1.0pt; background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt'>

PREHRANA med
delom
</td>
<td width="263" valign="top" style=
'width:197.6pt;border:solid windowtext 1.0pt; border-left:none;background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt'>

PREVOZ na in z
dela
</td>
<td width="215" valign="top" style=
'width:161.15pt;border:solid windowtext 1.0pt; border-left:none;background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt'>

DNEVNICE v
Sloveniji
</td>
<td width="233" valign="top" style=
'width:175.1pt;border:solid windowtext 1.0pt; border-left:none;background:#FFF2CC;padding:0cm 5.4pt 0cm 5.4pt'>

REGRES
</td>
</tr>
<tr style='height:19.5pt'>
<td width="236" rowspan="3" valign="top" style=
'width:177.05pt;border:solid windowtext 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt;height:19.5pt'>

-
6,70 €

- 0,99 € za vsako
nadaljnjo uro prisotnosti na delu nad 8 ur (Uredba –
davčna*)
</td>
<td width="263" valign="top" style=
'width:197.6pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:19.5pt'>
- najnižja cena vozovnice
javnega prevoza
- 0,18 € / km (kadar ni
možnosti javnega prevoza)
</td>
<td width="215" valign="top" style=
'width:161.15pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:19.5pt'>

Uredba -
davčna*

- 6 do 8 ur: 9,69
€

- 8 do 12 ur: 13,88
€

- nad 12 ur: 27,81
€
</td>
<td width="233" rowspan="3" valign="top" style=
'width:175.1pt;border-top:none; border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:19.5pt'>

- najmanj v
višini <a href=
"https://www.superdavki.com/article/25946/ref_cat/54" target=
"_top">minimalne plače</a>
</td>
</tr>
<tr style='height:9.05pt'>
<td width="263" valign="top" style=
'width:197.6pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt;height:9.05pt'>
PREVOZ na službenem
potovanju
</td>
<td width="215" valign="top" style=
'width:161.15pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt;height:9.05pt'>

DNEVNICE v
tujini
</td>
</tr>
<tr style='height:19.5pt'>
<td width="263" valign="top" style=
'width:197.6pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:19.5pt'>
- v Sloveniji – 0,43 € / km v
primeru uporabe lastnega vozila (Uredba - davčna*)
- v tujini – v višini 30% cene
litra neosvinčenega motornega bencina 95 oktanov / km (<a href=
"https://www.superdavki.com/article/21440" target="_top">Uredba –
tujina</a>)
</td>
<td width="215" valign="top" style=
'width:161.15pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:19.5pt'>

<a href=
"https://www.superdavki.com/article/25695/ref_cat/58" target=
"_top">Dnevnice - tujina (po državah v letu 2025)</a>
</td>
</tr>
</table>

 

 
<div style=
'border:none;border-bottom:solid windowtext 1.5pt;padding:0cm 0cm 1.0pt 0cm'>

27. KP
PREMOGOVNIŠTVA SLOVENIJE (<a href=
"https://www.superdavki.com/article/25504" target="_top">Tarifna
priloga</a>)
</div>

 

Najnižje osnovne
plače po tarifnih razredih
<table class="MsoNormalTable" border="1" cellspacing="0"
cellpadding="0" width="100%" style=
'width:100.0%;border-collapse:collapse;border:none'>
<tr>
<td width="63" valign="top" style=
'width:47.0pt;border:solid windowtext 1.0pt; background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

I
</td>
<td width="63" valign="top" style=
'width:47.0pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

II
</td>
<td width="63" valign="top" style=
'width:47.1pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

III
</td>
<td width="63" valign="top" style=
'width:47.05pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IV/1
</td>
<td width="59" valign="top" style=
'width:44.35pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IV/2
</td>
<td width="63" valign="top" style=
'width:47.0pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

V/1
</td>
<td width="59" valign="top" style=
'width:44.1pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

V/2
</td>
<td width="63" valign="top" style=
'width:47.0pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VI/1
</td>
<td width="59" valign="top" style=
'width:44.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VI/2
</td>
<td width="72" valign="top" style=
'width:53.65pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/1
</td>
<td width="60" valign="top" style=
'width:44.8pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/2
</td>
<td width="60" valign="top" style=
'width:44.8pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/3
</td>
<td width="72" valign="top" style=
'width:53.65pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VIII
</td>
<td width="72" valign="top" style=
'width:53.65pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IX
</td>
<td width="39" valign="top" style=
'width:29.05pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

X
</td>
</tr>
<tr>
<td width="63" style=
'width:47.0pt;border:solid windowtext 1.0pt;border-top: none;padding:0cm 5.4pt 0cm 5.4pt'>

707,68
</td>
<td width="63" style=
'width:47.0pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

849,22
</td>
<td width="63" style=
'width:47.1pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

934,14
</td>
<td width="63" style=
'width:47.05pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

1096,91
</td>
<td width="59" style=
'width:44.35pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="63" style=
'width:47.0pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

1238,45
</td>
<td width="59" style=
'width:44.1pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

 
</td>
<td width="63" style=
'width:47.0pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

1500,29
</td>
<td width="59" style=
'width:44.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

 
</td>
<td width="72" style=
'width:53.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

1917,82
</td>
<td width="60" style=
'width:44.8pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

 
</td>
<td width="60" style=
'width:44.8pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

 
</td>
<td width="72" style=
'width:53.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

2583,05
</td>
<td width="72" style=
'width:53.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

3076,30
</td>
<td width="39" style=
'width:29.05pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

 
</td>
</tr>
</table>

 

Povračila stroškov
in drugi prejemki
<table class="MsoNormalTable" border="1" cellspacing="0"
cellpadding="0" width="100%" style=
'width:100.0%;border-collapse:collapse;border:none'>
<tr>
<td width="236" valign="top" style=
'width:177.05pt;border:solid windowtext 1.0pt; background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt'>

PREHRANA med
delom
</td>
<td width="263" valign="top" style=
'width:197.6pt;border:solid windowtext 1.0pt; border-left:none;background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt'>

PREVOZ na in z
dela
</td>
<td width="215" valign="top" style=
'width:161.15pt;border:solid windowtext 1.0pt; border-left:none;background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt'>

DNEVNICE v
Sloveniji
</td>
<td width="233" valign="top" style=
'width:175.1pt;border:solid windowtext 1.0pt; border-left:none;background:#FFF2CC;padding:0cm 5.4pt 0cm 5.4pt'>

REGRES
</td>
</tr>
<tr style='height:19.5pt'>
<td width="236" rowspan="3" valign="top" style=
'width:177.05pt;border:solid windowtext 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt;height:19.5pt'>

Uredba -
davčna*

- 7,96 €

- do 0,99 € za
vsako dopolnjeno uro, ki jo prebije na delu nad 8 ur
</td>
<td width="263" valign="top" style=
'width:197.6pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:19.5pt'>
Uredba - davčna*
- 0,21 € za vsak polni
kilometer
</td>
<td width="215" valign="top" style=
'width:161.15pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:19.5pt'>

Uredba -
davčna*

- 6 do 8 ur: 9,69
€

- 8 do 12 ur: 13,88
€

- nad 12 ur: 27,81
€
</td>
<td width="233" rowspan="3" valign="top" style=
'width:175.1pt;border-top:none; border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:19.5pt'>

- 70% <a href=
"https://www.superdavki.com/article/24980/ref_cat/54" target=
"_top">povprečne plače</a> predpreteklega meseca zaposlenih v
RS
</td>
</tr>
<tr style='height:9.05pt'>
<td width="263" valign="top" style=
'width:197.6pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt;height:9.05pt'>
PREVOZ na službenem
potovanju
</td>
<td width="215" valign="top" style=
'width:161.15pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt;height:9.05pt'>

DNEVNICE v
tujini
</td>
</tr>
<tr style='height:19.5pt'>
<td width="263" valign="top" style=
'width:197.6pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:19.5pt'>
- v Sloveniji – 0,43 € / km v
primeru uporabe lastnega vozila (Uredba - davčna*)
- v tujini – v višini 30% cene
litra neosvinčenega motornega bencina 95 oktanov / km (<a href=
"https://www.superdavki.com/article/21440" target="_top">Uredba –
tujina</a>)
</td>
<td width="215" valign="top" style=
'width:161.15pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:19.5pt'>

<a href=
"https://www.superdavki.com/article/25695/ref_cat/58" target=
"_top">Dnevnice - tujina (po državah v letu 2025)</a>
</td>
</tr>
</table>

 

 
<div style=
'border:none;border-bottom:solid windowtext 1.5pt;padding:0cm 0cm 1.0pt 0cm'>

28. KP
ELEKTROGOSPODARSTVA (<a href=
"https://www.superdavki.com/article/26237/ref_cat/30" target=
"_top">Tarifna priloga</a>)
</div>

 

Najnižje osnovne
plače po tarifnih razredih
<table class="MsoNormalTable" border="1" cellspacing="0"
cellpadding="0" width="100%" style=
'width:100.0%;border-collapse:collapse;border:none'>
<tr>
<td width="63" valign="top" style=
'width:47.0pt;border:solid windowtext 1.0pt; background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

I
</td>
<td width="63" valign="top" style=
'width:47.0pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

II
</td>
<td width="63" valign="top" style=
'width:47.1pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

III
</td>
<td width="63" valign="top" style=
'width:47.05pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IV/1
</td>
<td width="59" valign="top" style=
'width:44.35pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IV/2
</td>
<td width="63" valign="top" style=
'width:47.0pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

V/1
</td>
<td width="59" valign="top" style=
'width:44.1pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

V/2
</td>
<td width="63" valign="top" style=
'width:47.0pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VI/1
</td>
<td width="59" valign="top" style=
'width:44.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VI/2
</td>
<td width="72" valign="top" style=
'width:53.65pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/1
</td>
<td width="60" valign="top" style=
'width:44.8pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/2
</td>
<td width="60" valign="top" style=
'width:44.8pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/3
</td>
<td width="72" valign="top" style=
'width:53.65pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VIII
</td>
<td width="72" valign="top" style=
'width:53.65pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IX
</td>
<td width="39" valign="top" style=
'width:29.05pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

X
</td>
</tr>
<tr>
<td width="63" style=
'width:47.0pt;border:solid windowtext 1.0pt;border-top: none;padding:0cm 5.4pt 0cm 5.4pt'>

732,58
</td>
<td width="63" style=
'width:47.0pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

879,09
</td>
<td width="63" style=
'width:47.1pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

967,00
</td>
<td width="63" style=
'width:47.05pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

1.135,49
</td>
<td width="59" style=
'width:44.35pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

 
</td>
<td width="63" style=
'width:47.0pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

1.282,01
</td>
<td width="59" style=
'width:44.1pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

 
</td>
<td width="63" style=
'width:47.0pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

1.553,06
</td>
<td width="59" style=
'width:44.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

 
</td>
<td width="72" style=
'width:53.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

2.007,27
</td>
<td width="60" style=
'width:44.8pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

 
</td>
<td width="60" style=
'width:44.8pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

 
</td>
<td width="72" style=
'width:53.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

2.893,68
</td>
<td width="72" style=
'width:53.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

3.296,60
</td>
<td width="39" style=
'width:29.05pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

 
</td>
</tr>
</table>

 

Povračila stroškov
in drugi prejemki
<table class="MsoNormalTable" border="1" cellspacing="0"
cellpadding="0" width="100%" style=
'width:100.0%;border-collapse:collapse;border:none'>
<tr>
<td width="234" valign="top" style=
'width:175.2pt;border:solid windowtext 1.0pt; background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt'>

PREHRANA med
delom
</td>
<td width="265" valign="top" style=
'width:198.75pt;border:solid windowtext 1.0pt; border-left:none;background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt'>

PREVOZ na in z
dela
</td>
<td width="205" valign="top" style=
'width:153.5pt;border:solid windowtext 1.0pt; border-left:none;background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt'>

DNEVNICE v
Sloveniji
</td>
<td width="245" valign="top" style=
'width:183.45pt;border:solid windowtext 1.0pt; border-left:none;background:#FFF2CC;padding:0cm 5.4pt 0cm 5.4pt'>

REGRES
</td>
</tr>
<tr style='height:19.5pt'>
<td width="234" rowspan="3" valign="top" style=
'width:175.2pt;border:solid windowtext 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt;height:19.5pt'>

Uredba -
davčna*

- 7,96 €

- do 0,99 € za
vsako dopolnjeno uro, ki jo prebije na delu nad 8 ur
</td>
<td width="265" valign="top" style=
'width:198.75pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:19.5pt'>
Uredba - davčna*
- 0,21 € za vsak polni
kilometer
</td>
<td width="205" valign="top" style=
'width:153.5pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:19.5pt'>

Uredba -
davčna*

- 6 do 8 ur: 9,69
€

- 8 do 12 ur: 13,88
€

- nad 12 ur: 27,81
€
</td>
<td width="245" rowspan="3" valign="top" style=
'width:183.45pt;border-top:none; border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:19.5pt'>

- v višini 70% <a href=
"https://www.superdavki.com/article/24980/ref_cat/54" target=
"_top">povprečne plače</a> zaposlenih v elektrogospodarstvu v
preteklih treh mesecih
</td>
</tr>
<tr style='height:12.05pt'>
<td width="265" valign="top" style=
'width:198.75pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt;height:12.05pt'>
PREVOZ na službenem
potovanju
</td>
<td width="205" valign="top" style=
'width:153.5pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt;height:12.05pt'>

DNEVNICE v
tujini
</td>
</tr>
<tr style='height:19.5pt'>
<td width="265" valign="top" style=
'width:198.75pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:19.5pt'>
- v Sloveniji – 0,43 € / km v
primeru uporabe lastnega vozila (Uredba - davčna*)
- v tujini – v višini 30% cene
litra neosvinčenega motornega bencina 95 oktanov / km (<a href=
"https://www.superdavki.com/article/21440" target="_top">Uredba –
tujina</a>)
</td>
<td width="205" valign="top" style=
'width:153.5pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:19.5pt'>

<a href=
"https://www.superdavki.com/article/25695/ref_cat/58" target=
"_top">Dnevnice - tujina (po državah v letu 2025)</a>
</td>
</tr>
</table>

 

 
<div style=
'border:none;border-bottom:solid windowtext 1.5pt;padding:0cm 0cm 1.0pt 0cm'>

29. KP ZA
GOZDARSTVO SLOVENIJE (<a href=
"https://www.superdavki.com/article/13183" target="_top">Tarifna
priloga</a>)
</div>

 

Najnižje osnovne
plače za netipična dela (A) po tarifnih razredih
<table class="MsoNormalTable" border="1" cellspacing="0"
cellpadding="0" width="100%" style=
'width:100.0%;border-collapse:collapse;border:none'>
<tr>
<td width="55" valign="top" style=
'width:41.1pt;border:none;border-right:solid windowtext 1.0pt; background:white;padding:0cm 5.4pt 0cm 5.4pt'>

 
</td>
<td width="61" valign="top" style=
'width:45.55pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

I
</td>
<td width="61" valign="top" style=
'width:45.55pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

II
</td>
<td width="61" valign="top" style=
'width:45.65pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

III
</td>
<td width="61" valign="top" style=
'width:45.65pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IV/1
</td>
<td width="55" valign="top" style=
'width:40.9pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IV/2
</td>
<td width="61" valign="top" style=
'width:45.6pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

V/1
</td>
<td width="54" valign="top" style=
'width:40.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

V/2
</td>
<td width="62" valign="top" style=
'width:46.8pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VI/1
</td>
<td width="55" valign="top" style=
'width:40.95pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VI/2
</td>
<td width="70" valign="top" style=
'width:52.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/1
</td>
<td width="56" valign="top" style=
'width:41.8pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/2
</td>
<td width="56" valign="top" style=
'width:41.8pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/3
</td>
<td width="70" valign="top" style=
'width:52.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VIII
</td>
<td width="70" valign="top" style=
'width:52.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IX
</td>
<td width="35" valign="top" style=
'width:26.55pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

X
</td>
</tr>
<tr>
<td width="55" valign="top" style=
'width:41.1pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:0cm 5.4pt 0cm 5.4pt'>

 
</td>
<td width="61" style=
'width:45.55pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

690,78
</td>
<td width="61" style=
'width:45.55pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

709,92
</td>
<td width="61" style=
'width:45.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

727,32
</td>
<td width="61" style=
'width:45.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

772,56
</td>
<td width="55" style=
'width:40.9pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="61" style=
'width:45.6pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

870,00
</td>
<td width="54" style=
'width:40.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="62" style=
'width:46.8pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

1.024,86
</td>
<td width="55" style=
'width:40.95pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="70" style=
'width:52.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

1.153,62
</td>
<td width="56" style=
'width:41.8pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="56" style=
'width:41.8pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="70" style=
'width:52.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

1.365,90
</td>
<td width="70" style=
'width:52.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

1.628,64
</td>
<td width="35" style=
'width:26.55pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
</tr>
<tr>
<td width="55" valign="top" style=
'width:41.1pt;border:solid windowtext 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'>

na uro
</td>
<td width="61" style=
'width:45.55pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

3,97
</td>
<td width="61" style=
'width:45.55pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

4,08
</td>
<td width="61" style=
'width:45.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

4,18
</td>
<td width="61" style=
'width:45.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

4,44
</td>
<td width="55" style=
'width:40.9pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="61" style=
'width:45.6pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

5,00
</td>
<td width="54" style=
'width:40.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="62" style=
'width:46.8pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

5,89
</td>
<td width="55" style=
'width:40.95pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="70" style=
'width:52.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

6,63
</td>
<td width="56" style=
'width:41.8pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="56" style=
'width:41.8pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="70" style=
'width:52.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

7,85
</td>
<td width="70" style=
'width:52.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

9,36
</td>
<td width="35" style=
'width:26.55pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
</tr>
</table>

 

Najnižje osnovne
plače za netipična dela (B) po tarifnih razredih
<table class="MsoNormalTable" border="1" cellspacing="0"
cellpadding="0" width="100%" style=
'width:100.0%;border-collapse:collapse;border:none'>
<tr>
<td width="55" valign="top" style=
'width:41.0pt;border:none;border-right:solid windowtext 1.0pt; background:white;padding:0cm 5.4pt 0cm 5.4pt'>

 
</td>
<td width="61" valign="top" style=
'width:45.55pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

I
</td>
<td width="61" valign="top" style=
'width:45.55pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

II
</td>
<td width="61" valign="top" style=
'width:45.65pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

III
</td>
<td width="61" valign="top" style=
'width:45.65pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IV/1
</td>
<td width="54" valign="top" style=
'width:40.85pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IV/2
</td>
<td width="61" valign="top" style=
'width:45.85pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

V/1
</td>
<td width="54" valign="top" style=
'width:40.35pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

V/2
</td>
<td width="62" valign="top" style=
'width:46.8pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VI/1
</td>
<td width="55" valign="top" style=
'width:40.9pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VI/2
</td>
<td width="70" valign="top" style=
'width:52.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/1
</td>
<td width="56" valign="top" style=
'width:41.8pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/2
</td>
<td width="56" valign="top" style=
'width:41.8pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/3
</td>
<td width="70" valign="top" style=
'width:52.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VIII
</td>
<td width="70" valign="top" style=
'width:52.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IX
</td>
<td width="35" valign="top" style=
'width:26.55pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

X
</td>
</tr>
<tr>
<td width="55" valign="top" style=
'width:41.0pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:0cm 5.4pt 0cm 5.4pt'>

 
</td>
<td width="61" style=
'width:45.55pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

690,78
</td>
<td width="61" style=
'width:45.55pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

802,14
</td>
<td width="61" style=
'width:45.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

908,28
</td>
<td width="61" style=
'width:45.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

969,18
</td>
<td width="54" style=
'width:40.85pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="61" style=
'width:45.85pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

1.019,64
</td>
<td width="54" style=
'width:40.35pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="62" style=
'width:46.8pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

1.066,62
</td>
<td width="55" style=
'width:40.9pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="70" style=
'width:52.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

1.311,96
</td>
<td width="56" style=
'width:41.8pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="56" style=
'width:41.8pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="70" style=
'width:52.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

1.555,56
</td>
<td width="70" style=
'width:52.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

1.854,84
</td>
<td width="35" style=
'width:26.55pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
</tr>
<tr>
<td width="55" valign="top" style=
'width:41.0pt;border:solid windowtext 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'>

na uro
</td>
<td width="61" style=
'width:45.55pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

3,97
</td>
<td width="61" style=
'width:45.55pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

4,61
</td>
<td width="61" style=
'width:45.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

5,22
</td>
<td width="61" style=
'width:45.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

5,57
</td>
<td width="54" style=
'width:40.85pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="61" style=
'width:45.85pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

5,86
</td>
<td width="54" style=
'width:40.35pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="62" style=
'width:46.8pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

6,13
</td>
<td width="55" style=
'width:40.9pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="70" style=
'width:52.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

7,54
</td>
<td width="56" style=
'width:41.8pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="56" style=
'width:41.8pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="70" style=
'width:52.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

8,94
</td>
<td width="70" style=
'width:52.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

10,66
</td>
<td width="35" style=
'width:26.55pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

 
</td>
</tr>
</table>

 

Povračila stroškov
in drugi prejemki
<table class="MsoNormalTable" border="1" cellspacing="0"
cellpadding="0" width="100%" style=
'width:100.0%;border-collapse:collapse;border:none'>
<tr>
<td width="237" valign="top" style=
'width:177.5pt;border:solid windowtext 1.0pt; background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt'>

PREHRANA med
delom
</td>
<td width="261" valign="top" style=
'width:195.6pt;border:solid windowtext 1.0pt; border-left:none;background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt'>

PREVOZ na in z
dela
</td>
<td width="216" valign="top" style=
'width:162.05pt;border:solid windowtext 1.0pt; border-left:none;background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt'>

DNEVNICE v
Sloveniji
</td>
<td width="234" valign="top" style=
'width:175.75pt;border:solid windowtext 1.0pt; border-left:none;background:#FFF2CC;padding:0cm 5.4pt 0cm 5.4pt'>

REGRES
</td>
</tr>
<tr style='height:24.25pt'>
<td width="237" rowspan="3" valign="top" style=
'width:177.5pt;border:solid windowtext 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt;height:24.25pt'>

Uredba -
davčna*

- 7,96 €

- do 0,99 € za
vsako dopolnjeno uro, ki jo prebije na delu nad 8 ur
</td>
<td width="261" valign="top" style=
'width:195.6pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:24.25pt'>
- najmanj 60% stroškov javnega
prevoza
- 0,21 € za vsak polni
kilometer (kadar ni možnosti javnega prevoza) (Uredba -
davčna*)
</td>
<td width="216" valign="top" style=
'width:162.05pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:24.25pt'>

Uredba -
davčna*

- 6 do 8 ur: 9,69
€

- 8 do 12 ur: 13,88
€

- nad 12 ur: 27,81
€
</td>
<td width="234" rowspan="3" valign="top" style=
'width:175.75pt;border-top:none; border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:24.25pt'>

- najmanj v višini <a href=
"https://www.superdavki.com/article/25946/ref_cat/54" target=
"_top">minimalne plače</a>**
</td>
</tr>
<tr style='height:5.85pt'>
<td width="261" valign="top" style=
'width:195.6pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt;height:5.85pt'>
PREVOZ na službenem
potovanju
</td>
<td width="216" valign="top" style=
'width:162.05pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt;height:5.85pt'>

DNEVNICE v
tujini
</td>
</tr>
<tr style='height:24.25pt'>
<td width="261" valign="top" style=
'width:195.6pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:24.25pt'>
- v Sloveniji in v tujini –
0,43 € / km v primeru uporabe lastnega vozila (Uredba -
davčna*)
</td>
<td width="216" valign="top" style=
'width:162.05pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:24.25pt'>

<a href=
"https://www.superdavki.com/article/25695/ref_cat/58" target=
"_top">Dnevnice - tujina (po državah v letu 2025)</a>
</td>
</tr>
</table>

 

 
<div style=
'border:none;border-bottom:solid windowtext 1.5pt;padding:0cm 0cm 1.0pt 0cm'>

42. KP ZA OBRT
IN PODJETNIŠTVO (<a href="https://www.superdavki.com/article/23896"
target="_top">Kolektivna pogodba</a>)
</div>

 

Najnižje osnovne
plače po tarifnih razredih
<table class="MsoNormalTable" border="1" cellspacing="0"
cellpadding="0" width="100%" style=
'width:100.0%;border-collapse:collapse;border:none'>
<tr>
<td width="66" valign="top" style=
'width:49.5pt;border:solid windowtext 1.0pt; background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

I
</td>
<td width="67" valign="top" style=
'width:50.55pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

II
</td>
<td width="59" valign="top" style=
'width:44.45pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

III
</td>
<td width="64" valign="top" style=
'width:47.95pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IV/1
</td>
<td width="57" valign="top" style=
'width:42.5pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IV/2
</td>
<td width="66" valign="top" style=
'width:49.6pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

V/1
</td>
<td width="63" valign="top" style=
'width:47.55pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

V/2
</td>
<td width="60" valign="top" style=
'width:44.75pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VI/1
</td>
<td width="48" valign="top" style=
'width:35.9pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VI/2
</td>
<td width="72" valign="top" style=
'width:53.65pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/1
</td>
<td width="50" valign="top" style=
'width:37.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/2
</td>
<td width="50" valign="top" style=
'width:37.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/3
</td>
<td width="72" valign="top" style=
'width:53.65pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VIII
</td>
<td width="72" valign="top" style=
'width:53.65pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IX
</td>
<td width="72" valign="top" style=
'width:53.65pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

X
</td>
</tr>
<tr>
<td width="66" style=
'width:49.5pt;border:solid windowtext 1.0pt;border-top: none;padding:0cm 5.4pt 0cm 5.4pt'>

834,82
</td>
<td width="67" style=
'width:50.55pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

959,93
</td>
<td width="59" style=
'width:44.45pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

1.013,08
</td>
<td width="64" style=
'width:47.95pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

1.072,88
</td>
<td width="57" style=
'width:42.5pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="66" style=
'width:49.6pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

1.148,16
</td>
<td width="63" style=
'width:47.55pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="60" style=
'width:44.75pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

1.201,30
</td>
<td width="48" style=
'width:35.9pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="72" style=
'width:53.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

1.230,10
</td>
<td width="50" style=
'width:37.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="50" style=
'width:37.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="72" style=
'width:53.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

1.376,24
</td>
<td width="72" style=
'width:53.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="72" style=
'width:53.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
</tr>
<tr>
<td width="936" colspan="15" style=
'width:702.15pt;border:solid windowtext 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'>

Zneski so usklajeni v marcu 2025

Opomba – zneski se usklajujejo meseca marca – glej drugi
odstavek 64. člena KP:

(2) Najnižje osnovne plače po tej
kolektivni pogodbi se s 1. marcem tekočega leta povečajo na podlagi
povprečne letne inflacije preteklega leta in enkrat letno tj. s 1.
marcem za 1/3 letne pozitivne rasti BDP preteklega leta.

(3) Plače se usklajujejo za obdobje
leta 2024 in dalje na enak način kot je določeno v drugem odstavku
tega člena.
</td>
</tr>
</table>

 

Povračila stroškov
in drugi prejemki
<table class="MsoNormalTable" border="1" cellspacing="0"
cellpadding="0" width="100%" style=
'width:100.0%;border-collapse:collapse;border:none'>
<tr>
<td width="235" valign="top" style=
'width:176.15pt;border:solid windowtext 1.0pt; background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt'>

PREHRANA med
delom
</td>
<td width="266" valign="top" style=
'width:199.65pt;border:solid windowtext 1.0pt; border-left:none;background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt'>

PREVOZ na in z
dela
</td>
<td width="213" valign="top" style=
'width:159.9pt;border:solid windowtext 1.0pt; border-left:none;background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt'>

DNEVNICE v
Sloveniji
</td>
<td width="234" valign="top" style=
'width:175.2pt;border:solid windowtext 1.0pt; border-left:none;background:#FFF2CC;padding:0cm 5.4pt 0cm 5.4pt'>

REGRES
</td>
</tr>
<tr style='height:29.0pt'>
<td width="235" rowspan="3" valign="top" style=
'width:176.15pt;border:solid windowtext 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt;height:29.0pt'>

- 6,00 €

- v primeru dela 10
ur ali več na dan - 0,76 € (za vsako dopolnjeno uro nad 8
ur)
</td>
<td width="266" valign="top" style=
'width:199.65pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:29.0pt'>
- 100 % cene najcenejšega
javnega prevoza ali
- najmanj 0,18 € za vsak polni
km
</td>
<td width="213" valign="top" style=
'width:159.9pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:29.0pt'>

- 6 do 8 ur: 6,70
€

- 8 do 12 ur: 9,00
€

- nad 12 ur: 17,50
€
</td>
<td width="234" rowspan="3" valign="top" style=
'width:175.2pt;border-top:none; border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:29.0pt'>

- najmanj v višini
vsakokratne <a href=
"https://www.superdavki.com/article/25946/ref_cat/54" target=
"_top">minimalne plače</a> povečane za
5 %.
</td>
</tr>
<tr style='height:10.35pt'>
<td width="266" valign="top" style=
'width:199.65pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt;height:10.35pt'>
PREVOZ na službenem
potovanju
</td>
<td width="213" valign="top" style=
'width:159.9pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt;height:10.35pt'>

DNEVNICE v
tujini
</td>
</tr>
<tr style='height:29.0pt'>
<td width="266" valign="top" style=
'width:199.65pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:29.0pt'>
- v Sloveniji – 0,43 € / km v
primeru uporabe lastnega vozila (Uredba - davčna*)
- v tujini – v višini 30% cene
litra neosvinčenega motornega bencina 95 oktanov / km (<a href=
"https://www.superdavki.com/article/21440" target="_top">Uredba –
tujina</a>)
</td>
<td width="213" valign="top" style=
'width:159.9pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:29.0pt'>

<a href=
"https://www.superdavki.com/article/25695/ref_cat/58" target=
"_top">Dnevnice - tujina (po državah v letu 2025)</a>
</td>
</tr>
</table>

 

 
<div style=
'border:none;border-bottom:solid windowtext 1.5pt;padding:0cm 0cm 1.0pt 0cm'>

43. KP ZA
POŠTNE IN KURIRSKE DEJAVNOSTI (<a href=
"https://www.superdavki.com/article/26075/ref_cat/30" target=
"_top">Tarifna priloga</a>)
</div>

 

Najnižje osnovne
plače po tarifnih razredih
<table class="MsoNormalTable" border="1" cellspacing="0"
cellpadding="0" width="100%" style=
'width:100.0%;border-collapse:collapse;border:none'>
<tr>
<td width="65" valign="top" style=
'width:48.95pt;border:solid windowtext 1.0pt; background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

I
</td>
<td width="67" valign="top" style=
'width:49.9pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

II
</td>
<td width="59" valign="top" style=
'width:44.45pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

III
</td>
<td width="72" valign="top" style=
'width:53.65pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IV/1
</td>
<td width="54" valign="top" style=
'width:40.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IV/2
</td>
<td width="72" valign="top" style=
'width:53.65pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

V/1
</td>
<td width="60" valign="top" style=
'width:44.7pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

V/2
</td>
<td width="72" valign="top" style=
'width:53.65pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VI/1
</td>
<td width="46" valign="top" style=
'width:34.55pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VI/2
</td>
<td width="72" valign="top" style=
'width:53.65pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/1
</td>
<td width="48" valign="top" style=
'width:36.2pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/2
</td>
<td width="48" valign="top" style=
'width:36.2pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/3
</td>
<td width="72" valign="top" style=
'width:53.65pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VIII
</td>
<td width="72" valign="top" style=
'width:53.65pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IX
</td>
<td width="72" valign="top" style=
'width:53.65pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

X
</td>
</tr>
<tr>
<td width="65" style=
'width:48.95pt;border:solid windowtext 1.0pt;border-top: none;padding:0cm 5.4pt 0cm 5.4pt'>

796,74
</td>
<td width="67" style=
'width:49.9pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

880,36
</td>
<td width="59" style=
'width:44.45pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

924,12
</td>
<td width="72" style=
'width:53.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

1.024,45
</td>
<td width="54" style=
'width:40.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

 
</td>
<td width="72" style=
'width:53.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

1.142,52
</td>
<td width="60" style=
'width:44.7pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

 
</td>
<td width="72" style=
'width:53.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

1.309,59
</td>
<td width="46" style=
'width:34.55pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

 
</td>
<td width="72" style=
'width:53.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

1.629,99
</td>
<td width="48" style=
'width:36.2pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

 
</td>
<td width="48" style=
'width:36.2pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

 
</td>
<td width="72" style=
'width:53.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

1.669,72
</td>
<td width="72" style=
'width:53.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

1.716,50
</td>
<td width="72" style=
'width:53.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

2.039,22
</td>
</tr>
<tr>
<td width="948" colspan="15" style=
'width:710.9pt;border:solid windowtext 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'>

Opomba – zneski so usklajeni v mesecu januarju 2025.
Povprečna letna stopnja rasti cen življenjskih potrebščin v 2024
je bila 2%.

 

2. Usklajevanje najnižjih osnovnih plač

(1) Najnižje osnovne plače po tej kolektivni pogodbi dejavnosti
se v mesecu januarju uskladijo v višini 90-odstotne rasti cen
življenjskih potrebščin preteklega

leta. Za uskladitev se uporabi uradni podatek Statističnega
urada Republike Slovenije o povprečni letni stopnji rasti cen
življenjskih potrebščin.

(2) Najnižje osnovne plače po kolektivni pogodbi dejavnosti se
prvič uskladijo januarja 2023.

(3) Po uskladitvi najnižjih osnovnih plač iz prejšnjih odstavkov
te točke, vendar najkasneje do konca meseca marca, se po
ugotovljenih rezultatih poslovanja, doseženi inflaciji in doseženi
produktivnosti v podjetju socialni partnerji v podjetju dogovorijo
o višini in načinu uskladitve osnovnih plač.
</td>
</tr>
</table>

 

Povračila stroškov
in drugi prejemki
<table class="MsoNormalTable" border="1" cellspacing="0"
cellpadding="0" width="100%" style=
'width:100.0%;border-collapse:collapse;border:none'>
<tr>
<td width="235" valign="top" style=
'width:176.15pt;border:solid windowtext 1.0pt; background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt'>

PREHRANA med
delom
</td>
<td width="266" valign="top" style=
'width:199.65pt;border:solid windowtext 1.0pt; border-left:none;background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt'>

PREVOZ na in z
dela
</td>
<td width="213" valign="top" style=
'width:159.9pt;border:solid windowtext 1.0pt; border-left:none;background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt'>

DNEVNICE v
Sloveniji
</td>
<td width="234" valign="top" style=
'width:175.2pt;border:solid windowtext 1.0pt; border-left:none;background:#FFF2CC;padding:0cm 5.4pt 0cm 5.4pt'>

REGRES
</td>
</tr>
<tr style='height:29.0pt'>
<td width="235" rowspan="3" valign="top" style=
'width:176.15pt;border:solid windowtext 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt;height:29.0pt'>

- 6,79 €
</td>
<td width="266" valign="top" style=
'width:199.65pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:29.0pt'>
- 100 % cene najcenejšega
javnega prevoza oziroma 80 % zneska, določenega v 3. členu
Uredbe -
davčna*
</td>
<td width="213" valign="top" style=
'width:159.9pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:29.0pt'>

Uredba -
davčna*

- 6 do 8 ur: 9,69
€

- 8 do 12 ur: 13,88
€

- nad 12 ur: 27,81
€
</td>
<td width="234" rowspan="3" valign="top" style=
'width:175.2pt;border-top:none; border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:29.0pt'>

- najmanj v
višini <a href=
"https://www.superdavki.com/article/25946/ref_cat/54" target=
"_top">minimalne plače</a>
</td>
</tr>
<tr style='height:10.35pt'>
<td width="266" valign="top" style=
'width:199.65pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt;height:10.35pt'>
PREVOZ na službenem
potovanju
</td>
<td width="213" valign="top" style=
'width:159.9pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt;height:10.35pt'>

DNEVNICE v
tujini
</td>
</tr>
<tr style='height:29.0pt'>
<td width="266" valign="top" style=
'width:199.65pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:29.0pt'>
- v Sloveniji – 0,43 € / km v
primeru uporabe lastnega vozila (Uredba - davčna*)
- v tujini – v višini 30% cene
litra neosvinčenega motornega bencina 95 oktanov / km (<a href=
"https://www.superdavki.com/article/21440" target="_top">Uredba –
tujina</a>)
</td>
<td width="213" valign="top" style=
'width:159.9pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:29.0pt'>

<a href=
"https://www.superdavki.com/article/25695/ref_cat/58" target=
"_top">Dnevnice - tujina (po državah v letu 2025)</a>
</td>
</tr>
</table>

 

 
<div style=
'border:none;border-bottom:solid windowtext 1.5pt;padding:0cm 0cm 1.0pt 0cm'>

44. KP
DEJAVNOSTI BANČNIŠTVA SLOVENIJE (<a href=
"https://www.superdavki.com/article/26072/ref_cat/138" target=
"_top">Tarifna priloga</a>)
</div>

 

Najnižje osnovne
plače po tarifnih razredih
<table class="MsoNormalTable" border="1" cellspacing="0"
cellpadding="0" width="100%" style=
'width:100.0%;border-collapse:collapse;border:none'>
<tr>
<td width="67" valign="top" style=
'width:50.2pt;border:solid windowtext 1.0pt; background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

I
</td>
<td width="63" valign="top" style=
'width:47.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

II
</td>
<td width="63" valign="top" style=
'width:47.5pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

III
</td>
<td width="63" valign="top" style=
'width:47.5pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IV/1
</td>
<td width="60" valign="top" style=
'width:44.8pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IV/2
</td>
<td width="63" valign="top" style=
'width:47.45pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

V/1
</td>
<td width="59" valign="top" style=
'width:44.55pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

V/2
</td>
<td width="72" valign="top" style=
'width:54.2pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VI/1
</td>
<td width="60" valign="top" style=
'width:44.85pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VI/2
</td>
<td width="72" valign="top" style=
'width:54.2pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/1
</td>
<td width="60" valign="top" style=
'width:45.25pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/2
</td>
<td width="60" valign="top" style=
'width:45.25pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/3
</td>
<td width="72" valign="top" style=
'width:54.2pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VIII
</td>
<td width="72" valign="top" style=
'width:54.2pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IX
</td>
<td width="39" valign="top" style=
'width:29.35pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

X
</td>
</tr>
<tr>
<td width="67" style=
'width:50.2pt;border:solid windowtext 1.0pt;border-top: none;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="63" style=
'width:47.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="63" style=
'width:47.5pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="63" style=
'width:47.5pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

826,13
</td>
<td width="60" style=
'width:44.8pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="63" style=
'width:47.45pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

941,82
</td>
<td width="59" style=
'width:44.55pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="72" style=
'width:54.2pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

1.177,25
</td>
<td width="60" style=
'width:44.85pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="72" style=
'width:54.2pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

1.471,57
</td>
<td width="60" style=
'width:45.25pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="60" style=
'width:45.25pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="72" style=
'width:54.2pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

1.765,89
</td>
<td width="72" style=
'width:54.2pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

2.119,08
</td>
<td width="39" style=
'width:29.35pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
</tr>
<tr>
<td width="948" colspan="15" style=
'width:710.9pt;border:solid windowtext 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'>

Opomba – zneski so usklajeni v mesecu januarju 2025 (letna
inflacija leta 2024 je bila 1,9%).

 

Najnižje osnovne plače iz zgornje
tabele se uskladijo januarja 2025 za 90 % letne inflacije leta 2024
(letni indeks) glede na podatke, ki jih objavi Statistični urad
Republike Slovenije.
</td>
</tr>
</table>

 

Povračila stroškov
in drugi prejemki
<table class="MsoNormalTable" border="1" cellspacing="0"
cellpadding="0" width="100%" style=
'width:100.0%;border-collapse:collapse;border:none'>
<tr>
<td width="235" valign="top" style=
'width:176.25pt;border:solid windowtext 1.0pt; background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt'>

PREHRANA med
delom
</td>
<td width="262" valign="top" style=
'width:196.2pt;border:solid windowtext 1.0pt; border-left:none;background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt'>

PREVOZ na in z
dela
</td>
<td width="213" valign="top" style=
'width:160.1pt;border:solid windowtext 1.0pt; border-left:none;background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt'>

DNEVNICE v
Sloveniji
</td>
<td width="238" valign="top" style=
'width:178.35pt;border:solid windowtext 1.0pt; border-left:none;background:#FFF2CC;padding:0cm 5.4pt 0cm 5.4pt'>

REGRES
</td>
</tr>
<tr style='height:48.5pt'>
<td width="235" rowspan="3" valign="top" style=
'width:176.25pt;border:solid windowtext 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt;height:48.5pt'>

Znesek povračila
stroškov prehrane med delom se določi s kolektivno pogodbo pri
delodajalcu ali s splošnim aktom delodajalca, vendar ne v nižjem
znesku, kot je delodajalec izplačal v novembru 2012
</td>
<td width="262" valign="top" style=
'width:196.2pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:48.5pt'>
- 100% zneska najcenejšega
javnega prevoza
- 15% cene litra motornega
bencina (95 oktanov), če ni možen prevoz z javnimi prevoznimi
sredstvi in ne več kot določa Uredba - davčna*, do najbližje
postaje javnega prevoznega sredstva, od tam naprej pa pod pogoji na
način 100% zneska najcenejšega javnega prevoza
</td>
<td width="213" valign="top" style=
'width:160.1pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:48.5pt'>

- v skladu s kolektivno pogodbo pri
delodajalcu ali splošnim aktom delodajalca
</td>
<td width="238" rowspan="3" valign="top" style=
'width:178.35pt;border-top:none; border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:48.5pt'>

- v višini najmanj 80% <a href=
"https://www.superdavki.com/article/24980/ref_cat/54" target=
"_top">povprečne plače</a> predpreteklega meseca zaposlenih v
RS
</td>
</tr>
<tr style='height:14.1pt'>
<td width="262" valign="top" style=
'width:196.2pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt;height:14.1pt'>
PREVOZ na službenem
potovanju
</td>
<td width="213" valign="top" style=
'width:160.1pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt;height:14.1pt'>

DNEVNICE v tujini
</td>
</tr>
<tr style='height:48.5pt'>
<td width="262" valign="top" style=
'width:196.2pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:48.5pt'>

- v skladu s kolektivno pogodbo pri
delodajalcu ali splošnim aktom delodajalca
</td>
<td width="213" valign="top" style=
'width:160.1pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:48.5pt'>

- v skladu s kolektivno pogodbo pri
delodajalcu ali splošnim aktom delodajalca
</td>
</tr>
</table>

 

 
<div style=
'border:none;border-bottom:solid windowtext 1.5pt;padding:0cm 0cm 1.0pt 0cm'>

45. KP MED
DELAVCI IN DRUŽBAMI DROBNEGA GOSPODARSTVA (<a href=
"https://www.superdavki.com/article/23700/ref_cat/7" target=
"_top">Tarifna priloga</a>)
</div>

 

Najnižje osnovne
plače po tarifnih razredih
<table class="MsoNormalTable" border="1" cellspacing="0"
cellpadding="0" width="100%" style=
'width:100.0%;border-collapse:collapse;border:none'>
<tr>
<td width="64" valign="top" style=
'width:48.05pt;border:solid windowtext 1.0pt; background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

I
</td>
<td width="64" valign="top" style=
'width:48.0pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

II
</td>
<td width="64" valign="top" style=
'width:48.05pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

III
</td>
<td width="64" valign="top" style=
'width:48.0pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IV/1
</td>
<td width="59" valign="top" style=
'width:44.25pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IV/2
</td>
<td width="64" valign="top" style=
'width:47.95pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

V/1
</td>
<td width="59" valign="top" style=
'width:43.95pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

V/2
</td>
<td width="73" valign="top" style=
'width:54.9pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VI/1
</td>
<td width="59" valign="top" style=
'width:44.3pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VI/2
</td>
<td width="73" valign="top" style=
'width:54.9pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/1
</td>
<td width="60" valign="top" style=
'width:44.9pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/2
</td>
<td width="60" valign="top" style=
'width:44.9pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/3
</td>
<td width="73" valign="top" style=
'width:54.9pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VIII
</td>
<td width="73" valign="top" style=
'width:54.9pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IX
</td>
<td width="39" valign="top" style=
'width:28.95pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

X
</td>
</tr>
<tr>
<td width="64" style=
'width:48.05pt;border:solid windowtext 1.0pt;border-top: none;padding:0cm 5.4pt 0cm 5.4pt'>

709,27
</td>
<td width="64" style=
'width:48.0pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

808,57
</td>
<td width="64" style=
'width:48.05pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

907,83
</td>
<td width="64" style=
'width:48.0pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

1.021,32
</td>
<td width="59" style=
'width:44.25pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="64" style=
'width:47.95pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

1.141,63
</td>
<td width="59" style=
'width:43.95pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="73" style=
'width:54.9pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

1.361,80
</td>
<td width="59" style=
'width:44.3pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="73" style=
'width:54.9pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

1.546,20
</td>
<td width="60" style=
'width:44.9pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="60" style=
'width:44.9pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="73" style=
'width:54.9pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

1.844,07
</td>
<td width="73" style=
'width:54.9pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

2.212,89
</td>
<td width="39" style=
'width:28.95pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
</tr>
<tr>
<td width="948" colspan="15" style=
'width:710.9pt;border:solid windowtext 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'>

»Najnižje osnovne
plače po tej kolektivni pogodbi se v mesecu februarju tekočega
koledarskega leta povečajo v višini povprečne letne stopnje rasti
cen življenjskih potrebščin preteklega leta glede na predpreteklo
leto v RS, v skladu z objavo Statističnega urad RS (SURS). Prva
uskladitev se opravi v februarju 2024.

 

Opomba
uredništva – zneski so usklajeni v mesecu
februarju 2025.

Povprečna letna
stopnja rasti cen življenjskih potrebščin v letu 2024 glede na leto
2023 je 2,0%.
</td>
</tr>
</table>

 

Povračila stroškov
in drugi prejemki
<table class="MsoNormalTable" border="1" cellspacing="0"
cellpadding="0" width="100%" style=
'width:100.0%;border-collapse:collapse;border:none'>
<tr>
<td width="236" valign="top" style=
'width:177.05pt;border:solid windowtext 1.0pt; background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt'>

PREHRANA med
delom
</td>
<td width="263" valign="top" style=
'width:197.3pt;border:solid windowtext 1.0pt; border-left:none;background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt'>

PREVOZ na in z
dela
</td>
<td width="215" valign="top" style=
'width:161.35pt;border:solid windowtext 1.0pt; border-left:none;background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt'>

DNEVNICE v
Sloveniji
</td>
<td width="234" valign="top" style=
'width:175.2pt;border:solid windowtext 1.0pt; border-left:none;background:#FFF2CC;padding:0cm 5.4pt 0cm 5.4pt'>

REGRES
</td>
</tr>
<tr style='height:19.5pt'>
<td width="236" rowspan="3" valign="top" style=
'width:177.05pt;border:solid windowtext 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt;height:19.5pt'>

-
5,00 €
</td>
<td width="263" valign="top" style=
'width:197.3pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:19.5pt'>
- najmanj 80%
cene najcenejšega javnega prevoza
- najmanj 0,16 €
na kilometer (ni javnega prevoza)
</td>
<td width="215" valign="top" style=
'width:161.35pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:19.5pt'>
- 6 do 8 ur: 8,00 €
- nad 8 do 12 ur: 10,00
€
- nad 12 ur: 20,00 €
</td>
<td width="234" rowspan="3" valign="top" style=
'width:175.2pt;border-top:none; border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:19.5pt'>

- v višini <a href=
"https://www.superdavki.com/article/25946/ref_cat/54" target=
"_top">minimalne plače</a>, povečane za 4%
</td>
</tr>
<tr style='height:6.85pt'>
<td width="263" valign="top" style=
'width:197.3pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt;height:6.85pt'>
PREVOZ na službenem
potovanju
</td>
<td width="215" valign="top" style=
'width:161.35pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt;height:6.85pt'>
DNEVNICE v tujini
</td>
</tr>
<tr style='height:19.5pt'>
<td width="263" valign="top" style=
'width:197.3pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:19.5pt'>
- v Sloveniji in v tujini – v
višini 30% cene litra neosvinčenega motornega bencina 95 oktanov /
km (<a href="https://www.superdavki.com/article/21440" target=
"_top">Uredba – tujina</a>)
</td>
<td width="215" valign="top" style=
'width:161.35pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:19.5pt'>
<a href=
"https://www.superdavki.com/article/25695/ref_cat/58" target=
"_top">Dnevnice - tujina (po državah v letu 2025)</a>
</td>
</tr>
</table>

 

 
<div style=
'border:none;border-bottom:solid windowtext 1.5pt;padding:0cm 0cm 1.0pt 0cm'>

48. KP ZA
DEJAVNOST POSLOVANJA Z NEPREMIČNINAMI (<a href=
"https://www.superdavki.com/article/24468/ref_cat/138" target=
"_top">Tarifna priloga</a>)
</div>

 

Najnižje osnovne
plače po tarifnih razredih:
<table class="MsoNormalTable" border="1" cellspacing="0"
cellpadding="0" width="97%" style=
'width:97.98%;margin-left:-1.7pt;border-collapse:collapse;border:none'>
<tr>
<td width="79" valign="top" style=
'width:59.05pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:0cm 5.4pt 0cm 5.4pt'>

 
</td>
<td width="63" valign="top" style=
'width:47.55pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

I
</td>
<td width="63" valign="top" style=
'width:47.55pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

II
</td>
<td width="63" valign="top" style=
'width:47.55pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

III
</td>
<td width="63" valign="top" style=
'width:47.55pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IV/1
</td>
<td width="47" valign="top" style=
'width:35.45pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IV/2
</td>
<td width="63" valign="top" style=
'width:47.55pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

V/1
</td>
<td width="46" valign="top" style=
'width:34.55pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

V/2
</td>
<td width="63" valign="top" style=
'width:47.55pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VI/1
</td>
<td width="47" valign="top" style=
'width:35.5pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VI/2
</td>
<td width="77" valign="top" style=
'width:57.55pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/1
</td>
<td width="49" valign="top" style=
'width:37.0pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/2
</td>
<td width="49" valign="top" style=
'width:37.0pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/3
</td>
<td width="77" valign="top" style=
'width:57.55pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VIII
</td>
<td width="77" valign="top" style=
'width:57.55pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IX
</td>
</tr>
<tr>
<td width="79" valign="top" style=
'width:59.05pt;border:solid windowtext 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'>

skupina I
</td>
<td width="63" style=
'width:47.55pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

486,43
</td>
<td width="63" style=
'width:47.55pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

528,69
</td>
<td width="63" style=
'width:47.55pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

583,60
</td>
<td width="63" style=
'width:47.55pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

680,79
</td>
<td width="47" style=
'width:35.45pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

 
</td>
<td width="63" style=
'width:47.55pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

739,93
</td>
<td width="46" style=
'width:34.55pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

 
</td>
<td width="63" style=
'width:47.55pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

976,53
</td>
<td width="47" style=
'width:35.5pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

 
</td>
<td width="77" style=
'width:57.55pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

1.204,67
</td>
<td width="49" style=
'width:37.0pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

 
</td>
<td width="49" style=
'width:37.0pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

 
</td>
<td width="77" style=
'width:57.55pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

1.542,69
</td>
<td width="77" style=
'width:57.55pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

1.838,43
</td>
</tr>
<tr>
<td width="79" valign="top" style=
'width:59.05pt;border:solid windowtext 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'>

skupina II
</td>
<td width="63" style=
'width:47.55pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

518,11
</td>
<td width="63" style=
'width:47.55pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

563,53
</td>
<td width="63" style=
'width:47.55pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

622,58
</td>
<td width="63" style=
'width:47.55pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

727,02
</td>
<td width="47" style=
'width:35.45pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

 
</td>
<td width="63" style=
'width:47.55pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

790,61
</td>
<td width="46" style=
'width:34.55pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

 
</td>
<td width="63" style=
'width:47.55pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

1.044,95
</td>
<td width="47" style=
'width:35.5pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

 
</td>
<td width="77" style=
'width:57.55pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

1.290,20
</td>
<td width="49" style=
'width:37.0pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

 
</td>
<td width="49" style=
'width:37.0pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

 
</td>
<td width="77" style=
'width:57.55pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

1.653,54
</td>
<td width="77" style=
'width:57.55pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

1.971,47
</td>
</tr>
<tr>
<td width="79" valign="top" style=
'width:59.05pt;border:solid windowtext 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'>

skupina III
</td>
<td width="63" style=
'width:47.55pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

549,80
</td>
<td width="63" style=
'width:47.55pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

598,38
</td>
<td width="63" style=
'width:47.55pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

661,55
</td>
<td width="63" style=
'width:47.55pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

773,30
</td>
<td width="47" style=
'width:35.45pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

 
</td>
<td width="63" style=
'width:47.55pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

841,34
</td>
<td width="46" style=
'width:34.55pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

 
</td>
<td width="63" style=
'width:47.55pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

1.13,41
</td>
<td width="47" style=
'width:35.5pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

 
</td>
<td width="77" style=
'width:57.55pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

1.375,81
</td>
<td width="49" style=
'width:37.0pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

 
</td>
<td width="49" style=
'width:37.0pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

 
</td>
<td width="77" style=
'width:57.55pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

1.764,51
</td>
<td width="77" style=
'width:57.55pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

2.104,62
</td>
</tr>
</table>

 

Povračila stroškov
in drugi prejemki:
<table class="MsoNormalTable" border="1" cellspacing="0"
cellpadding="0" width="100%" style=
'width:100.0%;border-collapse:collapse;border:none'>
<tr>
<td width="235" valign="top" style=
'width:176.4pt;border:solid windowtext 1.0pt; background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt'>

PREHRANA med
delom
</td>
<td width="266" valign="top" style=
'width:199.55pt;border:solid windowtext 1.0pt; border-left:none;background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt'>

PREVOZ na in z
dela
</td>
<td width="213" valign="top" style=
'width:159.8pt;border:solid windowtext 1.0pt; border-left:none;background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt'>

DNEVNICE v
Sloveniji
</td>
<td width="234" valign="top" style=
'width:175.15pt;border:solid windowtext 1.0pt; border-left:none;background:#FFF2CC;padding:0cm 5.4pt 0cm 5.4pt'>

REGRES
</td>
</tr>
<tr style='height:19.5pt'>
<td width="235" rowspan="3" valign="top" style=
'width:176.4pt;border:solid windowtext 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt;height:19.5pt'>

- 7,96 €

- 0,99 € za vsako
dopolnjeno uro dela po osmih urah dela
</td>
<td width="266" valign="top" style=
'width:199.55pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:19.5pt'>
- 100% cene najcenejšega
javnega prevoza
- najmanj 0,21 € / km, če ni
možnosti javnega prevoza (Uredba – davčna*)
</td>
<td width="213" valign="top" style=
'width:159.8pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:19.5pt'>

Uredba -
davčna*

- 6 do 8 ur: 9,69
€

- 8 do 12 ur: 13,88
€

- nad 12 ur: 27,81
€
</td>
<td width="234" rowspan="3" valign="top" style=
'width:175.15pt;border-top:none; border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:19.5pt'>

- najmanj 65% <a href=
"https://www.superdavki.com/article/24980/ref_cat/54" target=
"_top">povprečne plače</a> v RS po zadnjem podatku SURS.
</td>
</tr>
<tr style='height:9.85pt'>
<td width="266" valign="top" style=
'width:199.55pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt;height:9.85pt'>
PREVOZ na službenem
potovanju
</td>
<td width="213" valign="top" style=
'width:159.8pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt;height:9.85pt'>

DNEVNICE v
tujini
</td>
</tr>
<tr style='height:19.5pt'>
<td width="266" valign="top" style=
'width:199.55pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:19.5pt'>
- 0,43 € / km v primeru uporabe
lastnega vozila (Uredba - davčna*)
</td>
<td width="213" valign="top" style=
'width:159.8pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:19.5pt'>

<a href=
"https://www.superdavki.com/article/25695/ref_cat/58" target=
"_top">Dnevnice - tujina (po državah v letu 2025)</a>
</td>
</tr>
</table>

 

 

*
Uredba -
davčna -
<a href="https://www.superdavki.com/article/23253/ref_cat/66"
target="_top">Uredba o davčni obravnavi povračil stroškov in drugih
dohodkov iz delovnega razmerja</a> (Uradni list RS, št. 140/06,
76/08, 63/17, 71/18, 104/21, 114/21, 87/22, 113/22 in
162/22).

** <a href=
"https://www.superdavki.com/article/24467/ref_cat/137" target=
"_top">Zakon o delovnih razmerjih – ZDR-1</a> (Uradni list RS, št.
21/13 (78/13-popr), 47/15-ZZSDT, 33/16-PZ-F, 52/16-ZDR-1A,
22/19-ZPosS, 81/19-ZDR-1B, 175/20-ZIUOPDVE, 203/20-ZIUPOPDVE,
15/21-ZDUOP, 119/21-ZČmIS-A, 206/21-ZDUPŠOP, 15/22-ZDR-1C,
54/22_ZUPŠ-1, 141/22-ZNUNBZ, 114/23-ZDR-1D in 136/23-ZIUZDS) in
<a href="https://www.superdavki.com/article/17765/ref_cat/30"
target="_top">Zakon o minimalni plači – ZminP</a> (Uradni list RS,
št. 13/10, 92/15-ZMinP-A in 83/18-ZMinP-B).

 

Opomba
uredništva:

-    
Zneski najnižjih
osnovnih plač in povračil stroškov v zvezi z delom so zbrani po
tarifnih prilogah h KP in so informativne narave.

 
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