Calculation of wages and salaries in kind in the public sector

Plaća kao osnovni novčani priljev pojedinca koju isplaćuje poslodavac za obavljeni rad smatra se jednim od najbitnijih, ali i najkompleksnijih primitaka. Prilikom obračuna plaće osim iznosa koji pripada zaposleniku, obračunavaju se i obvezni doprinosi za mirovinsko i zdravstveno osiguranje, porez i prirez čiji se novčani izdaci slijevaju u državni proračun. Javni sektor skup je državnih funkcija koji se financiraju porezima i drugim državnim priljevima koji se osiguravaju iz budžeta samih pojedinaca. Školski i predškolski sektor dio su javnog sektora te se ubrajaju pod sektore koji pružaju odgoj i obrazovanje djeci što čini temelje ka odrastanju i profesionalnom usavršavanju, zato i ne čudi da su jedni od većih „gutača“ državnog proračuna. Cilj ovog rada je prikazati način obračuna plaće u javnom sektoru sukladno odredbama Zakona o porezu na dohodak, Pravilnika o porezu na dohodak i Zakonu o doprinosima. Nakon toga napraviti korelaciju obračuna plaće u javnom sektoru bazirajući se na plaće u predškolskom i školskom sektoru i pomoću analize plaće temeljem njezinih elemenata i čimbenika doći do zaključka može li se usvajanjem novog Zakona o izmjenama i dopunama Zakona o predškolskom odgoju i obrazovanju (Narodne novine 57/22) smanjiti nedostatak radne snage u ovom slučaju odgajatelja u predškolskom sektoru prekvalifikacijom učitelja i tako poboljšati sam boravak i kvalitetu odgoja djece u dječjim vrtićima, a samim time i poboljšati materijalno zadovoljstvo učitelja samom prekvalifikacijom.Salary as the basic cash inflow that an employer pays out to the individual for the work carried out is one of the most important, but also most complex types of income. During payroll, apart from the employee's cut, pensions and medical insurance, compulsory contributions are also calculated, as well as taxes and surtaxes which are expenditures going into the national budget. The public sector is a set of national functions financed by taxes and other national inflows which are ensured from the individuals' budgets. The school and preschool sectors are part of the public sector and are therefore a part of sectors which offer education to children, thus laying out the groundwork for maturing and professional development. Therefore, it is not a surprise that they’re one of the bigger “guzzlers” of the national budget. The aim of this paper is to show the way payroll is done in the public sector according to provisions of the Income Tax Act, Personal Income Tax Ordinary and Contributions Act. Moreover, the aim is to show the correlation between the payroll in the public sector and the salaries in the preschool and school sector. By analysing the salaries’ elements and factors, the aim is to reach the conclusion of whether it is possible to adopt the new law on amending and supplementing the Law on Preschool Education (Narodne novine 57/22) and thus decrease the lack of workforce, in this particular case, educators in the preschool sector with teaching qualifications, which would improve the quality of education and stay of children in kindergartens as well as the material satisfaction of teachers