Obračuni plaća u javnom sektoru po sudskim presudama

professional thesis

• Title (english): Payroll in the public sector according to court judgments
• Author: Ivana Đilas
• Mentor: Ivana Dražić Lutilsky (mentor)
• Committee member: Vesna Vašiček (predsjednik povjerenstva)
• Committee member: Ivana Dražić Lutilsky (član povjerenstva)
• Committee member: Nika Šimurina (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2022-12-16, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Obračuni plaća po sudskim presudama aktualna su tema u javnim institucijama, ali i u sindikalnim krugovima. Presude za isplatu razlike plaće od 6% iz 2016. i 2017. godine potaknuli su izradu ovog poslijediplomskog specijalističkog rada koji se bazira na proučavanju obračuna plaće i usporedbi s obračunom plaće po sudskoj presudi. Prilikom obračuna plaće po sudskoj presudi javna institucija u kojoj je javni službenik i namještenik zaposlen ili je bio zaposlen, obavezna je prije samog obračuna proučiti podatke o važećim doprinosima i poreznim stopama koje su vrijedili za razdoblje za koje obračunava plaću. Osim navedenog, potrebno je primijeniti godišnji obračun poreza i prireza te kontaktirati Poreznu upravu kako bi navedene podatke pribavila. Zatezne kamate i parnički troškovi dodatni su troškovi za javnu instituciju koji se ne prijavljuju Poreznoj upravi putem JOPPD obrasca kao ostali doprinosi koji se obračunavaju iz i na plaću. Na primjeru prikazanom u ovome radu objašnjava se način obračuna plaće po sudskoj presudi, ali i ukazuje na probleme te daje prijedlog rješenja i poboljšanja aplikacije ePorezne i Centraliziranog obračuna plaće.

Abstract (english)

Payroll to court judgments is a current topic in public institution, but also in syndicate circles. The judgments for the payment of the salary difference of 6% from 2016. and 2017. induced the creation of this postgraduate specialist work, which is based on the study of the salary calculation and comparison with the salary calculation according to the court judgments. During calculating the salary according to a court judgment, the public institution in which the public servant and state employee is employed or was employed, is obliged to study the data on salary contributions and tax rates that were valid for the period for which the salary is being calculated. In addition to the above, it is necessary to apply the annual calculation of taxes and surtax and to contact the Tax Administration in order to obtain the above data. Default interest and litigation costs are additional costs for the public institution that are not reported to the Tax Administration via the JOPPD form as other contributions that are calculated from and on the salary. The example shown in this paper explains the method of salary calculation according to the court ruling, but also points out the problems and suggests solutions and improvements to the ePorezna and Centralized payroll application.

• Keywords: obračun plaće; javne institucije; javni službenici i namještenici; obračun plaće po sudskoj presudi; porez na dohodak; sindikati
• Keywords (english): payroll accounting; public institutions; public officials and employees; payroll to court judgment; income tax; syndicate
• Language: croatian
• URN:NBN: urn:nbn:hr:148:461459
• Study programme: Title: Accounting and Taxation; Study programme type: university; Study level: postgraduate specialist; Academic / professional title: sveučilišni/a specijalist/specijalistica računovodstva i poreza (sveučilišni/a specijalist/specijalistica računovodstva i poreza)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Open access
• Created on: 2022-12-29 20:37:44