Calculation of personal income in the Republic of Croatia and comparative analysis with Slovenia

Ovaj rad će omogućiti cjelokupan uvid u sustav obračuna dohotka od nesamostalnog rada tj. plaće u Hrvatskoj te mu dati pravno računovodstveni okvir. Za obračun plaća moramo dobro poznavati zakonski okvir obračuna plaća u Hrvatskoj kao i načine sklapanja ugovora sa zaposlenicima. Da bismo mogli pojedinom zaposleniku obračunati plaću moramo voditi njegovu evidenciju radnog vremena jer jedino na temelju te evidencije, koju je obvezan zakonski voditi, poslodavac može ispravno obračunati plaću svakom zaposleniku. Rad će pojedinačno analizirati elemente obračuna plaće te elemente utvrđivanja plaće koji će definirati koje sve sastavnice ulaze u izračun plaće i naknade plaće u Hrvatskoj. Ovaj rad će također dati uvid u sustav obračuna plaća u Sloveniji te komparativnom analizom utvrditi sličnosti i razlike obračuna dohotka i poreznog opterećenja između Hrvatske i Slovenije.This paper will provide a complete insight into the system of calculating personal income,i.e. wages in Croatia, and give it a legal accounting framework. For the calculation of salaries, we must have a good knowledge of the legal framework for the calculation of salaries in Croatia as well as the ways of concluding contracts with employees. In order to be able to calculate the salary of an individual employee, we must keep records of his working hours, because only on the basis of these records, which he is legally obliged to keep, can the employer correctly calculate the salary of each employee. The paper will individually analyse the elements of salary calculation and the elements of salary determination that will define which components are included in the calculation of salary and salary compensation in Croatia. This paper will also provide an insight into the wage calculation system in Slovenia and a comparative analysis to determine the similarities and differences in the calculation of income and tax burden between Croatia and Slovenia