Standard elements of salary calculation in the Republic of Croatia and their changes from 2003 to 2017

Plaće su ključni izvor prihoda svakog pojedinca koji mu omogućava zadovoljavanje egzistencijalnih i ostalih potreba. Plaće su uređene Zakonom o radu, kolektivnim ugovorima, pravilnikom o radu, ugovorom o radu itd. Prema Zakonu o radu, poslodavac je dužan isplatiti plaću zaposleniku koja nije manja od propisane minimalne plaće, koja predstavlja najniži iznos bruto plaće za puno radno vrijeme. Zakonom o doprinosima su uređeni obvezni doprinosi za socijalno osiguranje u Republici Hrvatskoj, a to su doprinos za obvezno mirovinsko osiguranje na temelju generacijske solidarnosti (I. stup) i doprinos za obvezno mirovinsko osiguranje na temelju individualne kapitalizirane štednje (II. stup) koji predstavljaju doprinose iz plaće. Osim doprinosa iz plaće, postoje i doprinosi na plaću, a to su: doprinos za obvezno zdravstveno osiguranje i osiguranje za slučaj ozljede na radu i profesionalne bolesti te doprinos za osiguranje u slučaju nezaposlenosti. Porez na dohodak je najizdašniji javni prihod, a uređuje ga Zakon o porezu na dohodak. Obračunom plaće dolazi se do neto plaće zaposlenika koja predstavlja iznos koji preostane nakon što se od bruto plaće odbiju doprinosi iz plaće i porezi. Od 2003. godine, u Republici Hrvatskoj su se dogodile brojne izmjene Zakona o porezu na dohodak, a time i bitnih elemenata obračuna plaće koji se njime uređuju, kao što su: osobni odbitak, porezne osnovice, porezne stope, olakšice, prirez porezu na dohodak i sl. Izmjenama se nastoje rasteretiti bruto plaće te povećati neto plaće zaposlenika u Hrvatskoj.Salaries are the key source of income of each individual, which enables him to satisfy existential and other needs. Salaries are regulated by the Labor Act, collective agreements, labor regulations, employment contracts, etc. According to the Labor Act, the employer is obliged to pay a salary to an employee which is not less than the minimum salary, which represents the lowest gross salary for full time work. The Contribution Act regulates the compulsory social security contributions in the Republic of Croatia, which are contribution to mandatory pension insurance on the basis of generational solidarity (Pillar I.) and contribution to compulsory pension insurance on the basis of individual capitalized savings (Pillar II.) which are the employee contributions. Apart from the employee contributions, there are also employer contributions which are contributions to compulsory health insurance, accident insurance and occupational diseases, and contributions to employment insurance. Income tax is the most prominent source of public revenues, and is regulated by the Income Tax Act. The calculation of the salaries gives the value of net salary which represents the amount remaining after the contributions and taxes are deducted from the gross salary. Since 2003, there have been numerous changes to the Income Tax Act in the Republic of Croatia, and therefore to the important elements of the salary calculation that it regulates, such as: personal exemption, tax base, tax rates, tax relief, surtax on income tax, etc. Amendments seek to reduce burden on gross salaries and increase net salaries of employees in Croatia