{"id":6794,"date":"2022-08-02T11:30:44","date_gmt":"2022-08-02T11:30:44","guid":{"rendered":"https:\/\/www.confida.hr\/hr\/?p=2921"},"modified":"2022-08-02T11:30:44","modified_gmt":"2022-08-02T11:30:44","slug":"neoporezivi-smjestaj-radnika","status":"publish","type":"post","link":"https:\/\/www.confida.hr\/hr\/blog\/uncategorized-hr\/neoporezivi-smjestaj-radnika\/","title":{"rendered":"Neoporezivi smje\u0161taj radnika"},"content":{"rendered":"<p>Ako ste poslodavac, postoji mogu\u0107nost da svojim radnicima osigurate smje\u0161taj, a da pritom ne pla\u0107ate porez niti doprinose<!--more-->, a taj tro\u0161ak biti \u0107e vam ujedno i porezno priznati tro\u0161ak. Za to postoje tri mogu\u0107nosti i moraju biti ispunjeni odre\u0111eni uvjeti propisani <a href=\"https:\/\/www.zakon.hr\/z\/85\/Zakon-o-porezu-na-dohodak\">Zakonom<\/a> i <a href=\"https:\/\/narodne-novine.nn.hr\/clanci\/sluzbeni\/2017_02_10_289.html\">Pravilnikom o porezu na dohodak<\/a>.<\/p>\n<h2><strong>Radnik sam sklapa ugovor o najmu s poslodavcem<\/strong><\/h2>\n<p>Poslodavac ima pravo radniku refundirati cijeli iznos najma ili odre\u0111eni dio za vrijeme radnog odnosa i to je autonomna odluka poslodavca. U tom slu\u010daju radnik mora poslodavcu dostaviti kopiju ugovora o najmu ili ra\u010duna, a poslodavac najam nadokna\u0111uje isklju\u010divo uplatom na ra\u010dun. Primitak je ostvaren onda kada je radniku ispla\u0107ena naknada.<\/p>\n<p>Neoporezivim primitkom se smatraju tro\u0161kovi najma ukoliko ugovor o najmu glasi na radnika, a ako glasi na vi\u0161e osoba tada je neoporeziv samo onaj dio koji se mo\u017ee pripisati tom radniku. Pod neoporezivi primitak smje\u0161taja smatra se samo tro\u0161ak smje\u0161taja bez uklju\u010denih re\u017eijskih tro\u0161kova.<\/p>\n<p>O ovim isplatama treba obavijestiti Poreznu upravu podno\u0161enjem JOPPD obrasca (str. B, 15.1. \u2013 oznaka 68) na dan isplate, a najkasnije do 15. dana teku\u0107eg mjeseca za primitke koji su ostvareni u prethodnom mjesecu.<\/p>\n<h2><strong>Smje\u0161taj s najmodavcem mo\u017ee ugovoriti poslodavac<\/strong><\/h2>\n<p>Smje\u0161taj radnika s najmodavcem mo\u017ee ugovoriti poslodavac i to najvi\u0161e do visine stvarnog izdatka. Uvjet je da se tro\u0161kovi podmiruju bezgotovinskim putem te da je osnova za isplatu vjerodostojna dokumentacija odnosno ra\u010dun koji mora glasiti na poslodavca.<\/p>\n<p>Kao i u prvom slu\u010daju o isplati neoporezivog primitka treba se obavijestiti Poreznu upravu podno\u0161enjem JOPPD obrasca (str. B, 15.1. \u2013 oznaka 67) do 15. dana teku\u0107eg mjeseca za primitke koji su ostvareni u prethodnom mjesecu bez obzira kada je usluga smje\u0161taja pla\u0107ena.<\/p>\n<h2><strong>Poslodavac mo\u017ee osigurati smje\u0161taj u privatnim prostorima<\/strong><\/h2>\n<p>Neoporezivim primitkom u stvarnom iznosu smatra se i smje\u0161taj radnik koji osigurava poslodavac u nekretninama koje su njegovo vlasni\u0161tvo. Dokaz za to je odgovaraju\u0107a vjerodostojna dokumentacija. Tro\u0161ak smje\u0161taja radnika uz amortizaciju zgrade, namje\u0161taja i druge opreme te ostali tro\u0161kovi vezani uz kori\u0161tenje stambenog prostora izuzev re\u017eijskih tro\u0161kova smatra se neoporezivim primitkom.<\/p>\n<p>Tako\u0111er se o isplati neoporezivog tro\u0161ka mora obavijestiti Poreznu upravu podno\u0161enjem JOPPD obrasca (str. B, 15.1. \u2013 oznaka 67) do 15. dana teku\u0107eg mjeseca za smje\u0161taj ostvaren u prethodnom mjesecu.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ako ste poslodavac, postoji mogu\u0107nost da svojim radnicima osigurate smje\u0161taj, a da pritom ne pla\u0107ate porez niti doprinose<\/p>\n","protected":false},"author":6,"featured_media":2922,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_eb_attr":"","footnotes":""},"categories":[1],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Neoporezivi smje\u0161taj radnika - Confida<\/title>\n<meta name=\"description\" content=\"Ako ste poslodavac, postoji mogu\u0107nost da svojim radnicima osigurate smje\u0161taj, a da pritom ne pla\u0107ate porez niti doprinose. 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