{"id":1844,"date":"2019-02-04T10:58:25","date_gmt":"2019-02-04T10:58:25","guid":{"rendered":"https:\/\/confida.simulus.hr\/hr\/?p=1844"},"modified":"2024-07-01T13:32:07","modified_gmt":"2024-07-01T13:32:07","slug":"obracun-placa-direktora-u-2019-godini","status":"publish","type":"post","link":"https:\/\/www.confida.hr\/hr\/blog\/uncategorized-hr\/obracun-placa-direktora-u-2019-godini\/","title":{"rendered":"Obra\u010dun pla\u0107a direktora u 2019. godini"},"content":{"rendered":"<p>\u010clanovi uprave trgova\u010dkog dru\u0161tva, izvr\u0161ni direktori\u00a0 te upravitelji zadruga mogu biti zaposleni u trgova\u010dkom dru\u0161tvu temeljem ugovora o radu, a isti mogu biti zaposleni na puno radno vrijeme (40 sati tjedno) ili na nepuno radno vrijeme (manje od 40 sati tjedno).<\/p>\n<p>Kako \u010dlanovi uprave trgova\u010dkog dru\u0161tva, izvr\u0161ni direktori te upravitelji zadruge podlije\u017eu odredbama kolektivnih ugovora, pravilnicima o radu te odredbama Zakona o radu, tako i njihova minimalna bruto pla\u0107a za puno radno vrijeme u 2019. godini ne smije biti ni\u017ea od propisanih 3.750,00 kuna.<\/p>\n<p>Prema Zakonu o doprinosima za navedenu skupinu zaposlenika propisana je i mjese\u010dna osnovica za obra\u010dun doprinosa za njihov rad u punom radnom vremenu u trgova\u010dkog dru\u0161tvu koja za 2019. godinu iznosi 5.491,20 kuna. Iznos minimalne propisane mjese\u010dne osnovice za obra\u010dun doprinosa izra\u010dunava se kao umno\u017eak prosje\u010dne pla\u0107e u iznosu od 8.448,00 kuna i koeficijenta 0,65. Navedeno zna\u010di da svi \u010dlanovi uprave trgova\u010dkog dru\u0161tva, izvr\u0161ni direktori te upravitelji zadruga mogu imati ugovorena minimalnu bruto pla\u0107u u iznosu od 3.750,00 kuna, no svoje doprinose moraju obra\u010dunavati po osnovici od 5.491,20 kuna.<\/p>\n<p>Kako ova skupina zaposlenika mo\u017ee biti zaposlena i na nepuno radno vrijeme, tada im se minimalna osnovica do sada izra\u010dunavala kao omjer nepunog u punom radnom vremenu. Dakle, ukoliko je direktor nekog pojedinog trgova\u010dkog poduze\u0107a bio prijavljen na nepuno radno vrijeme u iznosu od 20 sati tjedno tada bi njegova bruto pla\u0107a iznosila 1.875,00 kuna ( 3.750,00\/2), a osnovica za obra\u010dun doprinosa 2.745,60 kuna ( 5.491,20\/2).<\/p>\n<p>No, od 01.01.2019. do\u0161lo je do izmjene u Zakonu o doprinosima pa tako ukoliko je direktor zaposlen na nepuno radno vrijeme te obra\u010dunava doprinose u iznosu manjem od 5.491,20 kuna du\u017ean je platiti razliku izme\u0111u obra\u010dunatih doprinosa prema minimalnoj mjese\u010dnoj osnovici i mjese\u010dne osnovice za obra\u010dun doprinosa na temelju koje je prijavljen kao osigurana osoba.\u00a0 Porezna uprava\u00a0 \u0107e godi\u0161njim obra\u010dunom utvrditi mo\u017eebitnu razliku doprinosa za uplatu te izdati rje\u0161enje za njeno pla\u0107anje.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u010clanovi uprave trgova\u010dkog dru\u0161tva, izvr\u0161ni direktori\u00a0 te upravitelji zadruga mogu biti zaposleni u trgova\u010dkom dru\u0161tvu temeljem ugovora o radu, a isti mogu biti zaposleni na puno radno vrijeme (40 sati tjedno) ili na nepuno radno vrijeme (manje od 40 sati tjedno). Kako \u010dlanovi uprave trgova\u010dkog dru\u0161tva, izvr\u0161ni direktori te upravitelji zadruge podlije\u017eu odredbama kolektivnih ugovora, [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1845,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_eb_attr":"","footnotes":""},"categories":[14],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Obra\u010dun pla\u0107a direktora u 2019. godini - Confida<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.confida.hr\/hr\/blog\/uncategorized-hr\/obracun-placa-direktora-u-2019-godini\/\" \/>\n<meta property=\"og:locale\" content=\"hr_HR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Obra\u010dun pla\u0107a direktora u 2019. godini - Confida\" \/>\n<meta property=\"og:description\" content=\"\u010clanovi uprave trgova\u010dkog dru\u0161tva, izvr\u0161ni direktori\u00a0 te upravitelji zadruga mogu biti zaposleni u trgova\u010dkom dru\u0161tvu temeljem ugovora o radu, a isti mogu biti zaposleni na puno radno vrijeme (40 sati tjedno) ili na nepuno radno vrijeme (manje od 40 sati tjedno). Kako \u010dlanovi uprave trgova\u010dkog dru\u0161tva, izvr\u0161ni direktori te upravitelji zadruge podlije\u017eu odredbama kolektivnih ugovora, [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.confida.hr\/hr\/blog\/uncategorized-hr\/obracun-placa-direktora-u-2019-godini\/\" \/>\n<meta property=\"og:site_name\" content=\"Confida\" \/>\n<meta property=\"article:published_time\" content=\"2019-02-04T10:58:25+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-07-01T13:32:07+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.confida.hr\/wp-content\/uploads\/2019\/02\/Copy-of-Employment-Incentives-vs-HR-Tools.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"627\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Napisao\/la\" \/>\n\t<meta name=\"twitter:data1\" content=\"admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Procijenjeno vrijeme \u010ditanja\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.confida.hr\/hr\/blog\/uncategorized-hr\/obracun-placa-direktora-u-2019-godini\/\",\"url\":\"https:\/\/www.confida.hr\/hr\/blog\/uncategorized-hr\/obracun-placa-direktora-u-2019-godini\/\",\"name\":\"Obra\u010dun pla\u0107a direktora u 2019. godini - 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