ACCOUNTING AND ALCULATION OF SALARIES IN ENTERPRISES

Obračun plaće radi se na način da se prolazi kroz određene stavke, računajući pritom svaku pojedino. Ima ih ukupno jedanaest, a one su sljedeće: bruto plaća, doprinosi iz plaće (za mirovinsko osiguranje), dohodak, osobni odbitak, porezna osnovica, porez, prirez, ukupan iznos poreza i prireza, neto iznos plaće, doprinosi na plaću (za zdravstveno osiguranje, za ozljede na radu, te za zapošljavanje) i na kraju ukupan trošak plaće. Plaća koju je poslodavac obvezan isplatiti radniku za izvršeni rad, određena je Zakonom o radu, kolektivnim ugovorima, te ugovorima o radu i pravilnicima o radu. Obračun plaće vrši se sukladno odredbama Zakona o porezu na dohodak, Pravilnika o porezu na dohodak, Zakona o doprinosima, a obveznici poreza na dohodak koji imaju prebivalište ili uobičajeno boravište na području općine/grada koji su propisali obvezu plaćanja prireza, plaćaju i prirez porezu na dohodak, što se može detaljnije provjeriti u registru propisa. Prirez je dodatni porez koji se plaća povrh poreza na dohodak, a služi za financiranje jedinica lokalne samouprave. Njegova je osnovica porez na dohodak, a na temelju Zakona o lokalnim porezima, visinu prireza određuje lokalna vlast. Naglasak ovog rada je uglavnom na obračunu plaće, te na knjiženju plaće, što je prikazano i kao praktični dio.Calculation of salaries is done by passing through certain items, counting each and every one. There are eleven of them, namely: gross salaries, contributions from salaries (pension insurance), income, personal deduction, tax base, tax, surtax, total sum of taxes and surtaxes, net salary, contribution to salaries (for health Insurance, work injury, and employment) and ultimately the total cost of wages. The salary that the employer is obliged to pay to the worker for the work is determined by the Labor Law, collective agreements, employment contracts and labor regulations. Salaries are calculated in accordance with the provisions of the Income Tax Act, the Income Tax Ordinance, the Contribution Act, and income taxpayers who are domiciled or habitually resident in the municipality / city area who have prescribed the obligation to pay the surtax, also pay the tax on Income, which can be checked in more detail in the Register of Regulations. Prize is an additional tax paid over income tax, and it serves to finance local self-government units. Its base is income tax, and based on the Local Tax Act, the peak height is determined by local government. The emphasis of this paper is mainly on salaries and salaries, which is also presented as a practical part, while other topics related to salaries