WAGE TAXATION COMPARISON BETWEEN SLOVENIA AND SERBIA

Plače so obremenjene s prispevki za socialno varnost, saj je potrebno plačati prispevke iz in na plačo, dodatno obremenitev pa je še dohodnina. Države vplivajo na stroške dela z davčnimi olajšavami, širjenjem ali oženjem davčne osnove ter omejitvami pri plačilu prispevkov. Obe obravnavani državi Slovenija in Srbija omogočata nižanje davčne osnove z davčnimi olajšavami, ki pridejo najbolj do izraza pri nižjih dohodkih. Pri prispevkih veljajo tudi določene omejitve, v Srbiji ne plačujejo prispevkov na dohodke, ki so višji od petkratnika povprečne plače v državi, v Sloveniji je tak primer regres za letni dopust, od katerega se ne plačujejo prispevki. Razlike so tudi v zajemanju dohodkov in povračil, ki sestavljajo davčno osnovo ali osnovo za plačilo prispevkov. V Sloveniji se praviloma ne plačuje prispevkov in davkov od povračil stroškov, v Srbiji pa je večina povračil vključena v osnovo za plačilo davkov in prispevkov. V Srbiji so nižji stroški dela posledica nominalno nižjih plač, bolj ugodna obdavčitev velja samo za višje plače.Salaries are burdened with social security taxes as it is necessary to pay contributions arising from the salary, and based on the salary, whereas income taxes are an additional burden. Countries influence labour costs through tax credits, by broadening or narrowing the tax base, and restricting the contributions. Both countries, Slovenia and Serbia, enable lower tax bases with tax credits, which are more evident in case of lower income. There are also certain limitations regarding contributions. In Serbia, contributions on income that surpasses five times the average salary in the country are not paid, in Slovenia, contributions are not paid on the holiday allowance. There are differences in incomes and reimbursements that are included, and constitute the tax base or the basis for the payment of contributions. As a rule, in Slovenia there are no contributions and taxes arising from reimbursement of costs, yet in Serbia, the majority of reimbursements is included in the basis for the payment of taxes and contributions. In Serbia, lower labour costs are a consequence of nominally lower salaries, a favourable taxation applies only to higher salaries