INCOME FROM SELF-EMPLOYMENT WORK WITH REFERENCE TO THE CALCULATION OF ANNUAL INCOME TAX IN 2022

Tema rada je vezana uz dohodak od nesamostalnog rada. Dohodak od nesamostalnog rada uključuje razliku između svih oblika primitaka i izdataka koji su nastali tokom poreznog razdoblja. Porez na dohodak od nesamostalnog rada predstavlja izdašni izvor poreznih prihoda svake države, pa tako i Republike Hrvatske. Upravo zbog toga je jako bitno detaljno istražiti takvu vrstu poreza, te uočiti način na koji se tereti porezni obveznik. Promjene u porezno zakonodavstvo su uvedene od 2021. godine, na način da je uvedeno porezno rasterećenje mladih osoba do 30. godine života, a osobe do 25. godine života oslobođene su od plaćanja poreza na dohodak u iznosu od 100%. Prema Zakonu o porezu na dohodak propisana je obveza poslodavca i isplatitelja primitaka i mirovina za radnike i druge fizičke osobe kako treba izvršiti godišnji obračun poreza na dohodak i prireza porezu na dohodak sa zadnjom isplatom dohotka od nesamostalnog rada u promatranoj godini.The topic of work is related to income from self-employment. Self-employment income includes the difference between all forms of receipts and expenses incurred during the tax period. The tax on income from self-employment is a generous source of tax revenue for every state, including the Republic of Croatia. This is precisely why it is very important to investigate this type of tax in detail, and to observe the way in which the taxpayer is charged. Changes in the tax legislation were introduced from 2021, in such a way that tax relief was introduced for young people up to the age of 30, and people up to the age of 25 were exempted from paying income tax in the amount of 100%. According to the Law on Income Tax, the obligation of employers and payers of receipts and pensions for workers and other natural persons is to perform the annual calculation of income tax and income tax surcharge with the last payment of income from independent work in the observed year