Contributions in Croatia

U završnom radu definiran je pojam doprinosa te njihov značaj za Republiku Hrvatsku. Pod pojmom doprinosa podrazumijeva se posebna vrsta poreza koja se uzima iz plaće zaposlenika za točno određenu namjenu. Nakon definicije doprinosa provedena je usporedba Hrvatske i drugih zemalja Europske unije u procjeni troškova rada i prihoda od socijalnih doprinosa. Također objašnjeni su doprinosi za mirovinsko osiguranje, stupovi mirovinskog osiguranja, broj osiguranika mirovinskog sustava i institucija koja je odgovorna za mirovinski sustav u Republici Hrvatskoj. U nastavku rada je objašnjeno zdravstveno osiguranje i tablični prikaz i usporedba osiguranika zdravstvenog osiguranja u Republici Hrvatskoj za 2016. i 2017. godinu. Nakon mirovinskog i zdravstvenog sustava u završnom radu objašnjeni su doprinosi u slučaju nezaposlenosti te tablični prikaz broja nezaposlenih osoba u Republici Hrvatskoj. Na kraju rada definiran je pojam proračuna, razliku između doprinosa i poreza te je provedena analiza prihoda od doprinosa i komparacija s poreznim i neporeznim prihodima.In the Republic of Croatia contributions play an important role, both for the insured person and society. Contributions are a special type of tax that, unlike tax, are collected for a specific purpose. These revenues are used for financing statutory pension insurance, health insurance and unemployment insurance. Pension insurance is consists of three pillars. Insurance for the first two pillars are mandatory, contributions for the first pillar are paid into the Croatian pension fund, while contributions for the second pillar are paid into voluntary pension funds. As far as the third pillar is concerned, it is voluntary and citizens themselves decide whether to pay in it or not. According to the age scale, majority of pension insured persons are under the age of 40. Health insurance is compulsory, and employers pay 15% of gross salary for their employees to the Croatian Health Insurance Institute. The Croatian Employment Service is responsible for benefits for the unemployed persons. The average number of unemployed persons in the year 2017 was 193,967 for the Republic of Croatia. Contributions together with other tax and non-tax revenues make an important part of the state budget in the Republic of Croatia. According to the data of the state budget in 2017, revenues from the contribution are showing growth as well as tax and non-tax revenues compared to the year 2016. Also, in 2018, their grow is expecting to be continued