{"id":6671,"date":"2020-10-09T10:03:13","date_gmt":"2020-10-09T10:03:13","guid":{"rendered":"https:\/\/confida.simulus.hr\/hr\/?p=2122"},"modified":"2020-10-09T10:03:13","modified_gmt":"2020-10-09T10:03:13","slug":"izmjena-pravilnika-o-provedbi-opceg-poreznog-zakona","status":"publish","type":"post","link":"https:\/\/www.confida.hr\/hr\/blog\/uncategorized-hr\/izmjena-pravilnika-o-provedbi-opceg-poreznog-zakona\/","title":{"rendered":"Izmjena Pravilnika o provedbi Op\u0107eg poreznog zakona"},"content":{"rendered":"<p>Porezna uprava objavila je da se <strong>tro\u0161ak testiranja na COVID-19<\/strong> kojeg poslodavac omogu\u0107uje svojim radnicima <strong>vi\u0161e ne smatra primitkom po osnovi nesamostalnog rada.<\/strong> U skladu s navedenim, tro\u0161ak testiranja na COVID-19 kojeg poslodavci pla\u0107aju za svoje radnike vi\u0161e se ne smatra pla\u0107om u naravi na koju je postojala obveza obra\u010duna javnih davanja.<\/p>\n<p>Ova odredba <strong>primjenjuje se od 19. rujna 2020. godine<\/strong> na dalje te retroaktivna primjena nije mogu\u0107a. Dakle, sva ranije pla\u0107ena testiranja poslodavci bi trebali oporezivati kao pla\u0107u u naravi radnika.<\/p>\n<p>Za pla\u0107eni tro\u0161ak testiranja radnika, poslodavci ne trebaju predavati obrazac JOPPD Poreznoj upravi.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Porezna uprava objavila je da se tro\u0161ak testiranja na COVID-19 kojeg poslodavac omogu\u0107uje svojim radnicima vi\u0161e ne smatra primitkom po osnovi nesamostalnog rada. U skladu s navedenim, tro\u0161ak testiranja na COVID-19 kojeg poslodavci pla\u0107aju za svoje radnike vi\u0161e se ne smatra pla\u0107om u naravi na koju je postojala obveza obra\u010duna javnih davanja. Ova odredba primjenjuje [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":6900,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_eb_attr":"","footnotes":""},"categories":[],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Izmjena Pravilnika o provedbi Op\u0107eg poreznog zakona - Confida<\/title>\n<meta name=\"description\" content=\"Porezna uprava objavila je da se tro\u0161ak testiranja na COVID-19 kojeg poslodavac omogu\u0107uje svojim radnicima vi\u0161e ne smatra primitkom po osnovi nesamostalnog rada.\" \/>\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\/izmjena-pravilnika-o-provedbi-opceg-poreznog-zakona\/\" \/>\n<meta property=\"og:locale\" content=\"hr_HR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Izmjena Pravilnika o provedbi Op\u0107eg poreznog zakona - 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