INCOME FROM EMPLOYMENT WITH REFERENCE TO THE ANNUAL SALARY CALCULATION

Ovaj rad obrađuje temu dohotka od nesamostalnog rada sa osvrtom na godišnji obračun plaće. Svaki radnik koji obavlja rad za poslodavca ostvaruje pravo na naknadu za svoj rad i druga prava koja proizlaze iz takvog odnosa. Dohodak od nesamostalnog rada definiramo kao razliku između primitaka u novcu ili u naravi i izdat aka poput doprinosa za obvezna osiguranja, a odnose se na porezno razdoblje (kalendarsku godinu) u kojoj je primitak ostvaren. Završetkom poreznog razdoblja poslodavac ima obavezu izvršiti godišnji obračun plaće kako bi se utvrdilo da li je ispravno uplaćivan porez i prirez na dohodak koji je ostvaren tijekom tog razdoblja. Kroz ovaj završni rad biti će objašnjeni osnovni pojmovi o porezu na dohodak i dohodak od nesamostalnog rada, način obračuna i prijave plaće putem JOPPD obrasca te način na koji se provodi godišnji obračun plaće.This paper deals with the topic of income from employment with reference to the annual salary calculation. Every employee who performs work for an employer has the right to compensation for his work and other rights arising from such employment. We define income as the difference between earnings in money or goods and expenses such as mandatory insurance, which refer to the tax period (calendar year) in which the income was made. At the end of the tax period, the employer has the obligation to perform an annual salary calculation in order to determine whether the tax and surcharge on the income earned during that period were correctly paid. This paper will explain the basic concepts of income tax and income from employment, the method of calculation and reporting of salary using the JOPPD form, and the way in which the annual salary calculation is carried out