Specifičnosti računovodstvene evidencije plaća na primjeru agencije za privremeno zapošljavanje

master's thesis

• Title (english): Specific aspects of salary accounting on the example of temporary employment agency
• Author: Lucija Horvat
• Mentor: Nikolina Dečman (mentor)
• Committee member: Ivana Mamić Sačer (predsjednik povjerenstva)
• Committee member: Ivana Pavić (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2019-09-24, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Plaća kao dohodak od nesamostalnog rada od egzistencijalne je važnosti za pojedinca koji poslodavcu pruža svoj rad i za njega prima ugovorenu plaću, uz moguće dodatke, stimulacije, naknade troškova radnika te neoporezive nagrade i potpore. Na naknade plaća radnik ostvaruje pravo zbog očuvanja zdravlja, u slučaju privremene spriječenosti za rad i ostale zakonom određene slučajeve. Krovnim zakonom su uređeni radni odnosi u državi, dok su ostalim zakonskim propisima određene granice bitnih odrednica plaća i naknada plaća te materijalnih prava radnika u obliku najmanjih i najvećih oporezivih iznosa, postocima od određene te detaljnim opisom situacija u kojima se određene pogodnosti, odnosno oslobođenja mogu priznati. Sama računovodstvena evidencija i način obračuna plaća i naknada plaća također je bitna pretpostavka dobro uređenog tržišta rada, kao i suvremeni načini izvještavanja o strukturi obračunate i isplaćene plaće prema internim i eksternim skupinama. Razvojem tržišta rada dolazi do pojave novih oblika zapošljavanja od kojih se ističe nuđenje usluga privremenog zapošljavanja. Ovaj alternativni oblik zapošljavanja brzinu rasta krije u prilagođavanju potrebama poslodavaca, uz istovremenu pomoć nezaposlenim osobama da makar privremeno povećaju dohodak kojim raspolažu. Agencije koje posreduju između poslodavaca i potencijalnih radnika, način poslovanja podređuju zakonskim okvirima koji su u stalnom porastu upravo zbog porasta složenosti navedenog sustava te potrebe za njegovom regulacijom.

Abstract (english)

Salary as income from dependent work is of existential importance for the individual who provide his work to an employer and receives a contractual salary for him/her, with possible allowances, incentives, workers' compensation benefits and non-taxable rewards and grants. The worker is entitled to wage compensations for reasons of health, in the case of temporary disability and other cases stipulated by law. The main law regulates labor relations in the country, while other legal regulations define the limits of the essential determinants of salaries and wages and the material rights of workers in the form of minimum and maximum taxable amounts, percentages of certain and a detailed description of situations in which certain benefits or exemptions may be approved. Accounting and payroll accounting itself is also an essential prerequisite for a well-regulated labor market, as well as modern ways of reporting on the structure of calculated and paid salaries by internal and external groups. With the development of the labor market, new forms of employment emerge, emphasizing the provision of temporary employment services. This alternative form of employment hides the growth rate in adapting to the needs of employers, while helping the unemployed to at least increase their income temporarily. Agencies that interfere between employers and potential workers are subordinated to the legal framework, which is constantly increasing due to the increasing complexity of the temporaray employment system and the need for regulation.

• Keywords: plaća; naknada plaće; zakonodavno uređenje; računovodstvena evidencija; privremeno zapošljavanje
• Keywords (english): salary; salary compensation; legislation; salary accounting; temporary employment agencies
• Language: croatian
• URN:NBN: urn:nbn:hr:148:540054
• Study programme: Title: Business Economics; Study programme type: university; Study level: graduate; Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Open access
• Created on: 2019-09-24 23:25:07