{"id":1888,"date":"2020-04-28T07:00:00","date_gmt":"2020-04-28T05:00:00","guid":{"rendered":"http:\/\/www.nimi.rs\/?p=1888"},"modified":"2020-04-22T17:45:29","modified_gmt":"2020-04-22T15:45:29","slug":"solidarna-pomoc-koju-poslodavac-isplacuje-zaposlenima","status":"publish","type":"post","link":"https:\/\/www.nimi.rs\/en\/solidarna-pomoc-koju-poslodavac-isplacuje-zaposlenima\/","title":{"rendered":"Solidarna pomo\u0107 koju poslodavac ispla\u0107uje zaposlenima"},"content":{"rendered":"

(Mi\u0161ljenje Ministarstva finansija, br. 430-00-623\/2018-04 od 9.1.2019. god<\/a>.)<\/h4>\n\n\n\n

Prema \u010dlanu 13. stav 1. Zakona o porezu na dohodak gra\u0111ana<\/strong> (\u201eSlu\u017ebeni glasnik RS\u201c, br. 24\/01, 80\/02, 80\/02 \u2013 dr. zakon, 135\/04, 62\/06, 65\/06 \u2013 ispravka, 31\/09, 44\/09, 18\/10, 50\/11, 91\/11 \u2013 US, 93\/12, 114\/12 \u2013 US, 47\/13, 48\/13 \u2013 ispravka, 108\/13, 57\/14, 68\/14 \u2013 dr. zakon, 112\/15, 113\/17 i 95\/18, u daljem tekstu: Zakon), pod zaradom, u smislu tog zakona, smatra se zarada koja se ostvaruje po osnovu radnog odnosa, definisana zakonom kojim se ure\u0111uju radni odnosi i druga primanja zaposlenog.<\/p>\n\n\n\n

Zaradom, u smislu ovog zakona, smatraju se i primanja u obliku bonova, hartija od vrednosti, osim akcija ste\u010denih u postupku svojinske transformacije, nov\u010danih potvrda, robe, kao i primanja ostvarena \u010dinjenjem ili pru\u017eanjem pogodnosti, opra\u0161tanjem duga, kao i pokrivanjem rashoda obveznika nov\u010danom nadoknadom ili neposrednim pla\u0107anjem (\u010dlan 14. stav 1. Zakona).<\/p>\n\n\n\n

Odredbom \u010dlana <\/strong>18. stav 1. ta\u010dka 7) Zakona propisano je poresko oslobo\u0111enje za primanja zaposlenog po osnovu solidarne pomo\u0107i <\/strong>za slu\u010daj bolesti, zdravstvene rehabilitacije ili invalidnosti zaposlenog ili \u010dlana njegove porodice \u2013 do 39.881,00 dinara.<\/p>\n\n\n\n

Ostvarivanje prava na solidarnu pomo\u0107 bli\u017ee je ure\u0111eno Pravilnikom<\/a><\/em><\/strong> o ostvarivanju prava na poreska izuzimanja<\/em><\/a> za primanja po osnovu pomo\u0107i zbog uni\u0161tenja ili o\u0161te\u0107ena imovine, organizovane socijalne i humanitarne pomo\u0107i, stipendija i kredita u\u010denika i studenata, hranarina sportista amatera i prava na poresko oslobo\u0111enje za primanja po osnovu solidarne pomo\u0107i za slu\u010daj bolesti<\/em> (\u201eSlu\u017ebeni glasnik RS\u201d, br. 31\/01 i 5\/05, u daljem tekstu: Pravilnik).<\/p>\n\n\n\n

Prema odredbama \u010dlana 10. Pravilnika, poresko oslobo\u0111enje za primanja po osnovu solidarne pomo\u0107i za slu\u010daj bolesti, koju ispla\u0107uje poslodavac za zaposlenog ili \u010dlana njegove porodice, mo\u017ee se ostvariti:<\/p>\n\n\n\n

1)   za slu\u010daj bolesti<\/strong> \u2013 ako na osnovu medicinske dokumentacije, izdate od strane referentne zdravstvene ustanove, odnosno lekarske komisije ili od izabranog lekara i lekara odgovaraju\u0107e specijalnosti, koju je du\u017ean da podnese zaposleni za sebe ili za \u010dlana njegove porodice, nesporno proizlazi:<\/p>\n\n\n\n

(1)   da se radi o bolesti koja iziskuje ve\u0107e tro\u0161kove u postupku dijagnosticiranja (snimanje skenerom, magnetna rezonanca, lekarski pregledi i dr.), odnosno ve\u0107e tro\u0161kove le\u010denja (operativni zahvati, lekovi i dr.) ili saniranja, odnosno odr\u017eavanja zdravstvenog stanja i radne sposobnosti (ortopedska i druga pomagala i dr.);<\/p>\n\n\n\n

(2)   da je u postupku izle\u010denja, odnosno saniranja bolesti (postoperativni period kod ortopedskih, sr\u010danih i drugih operacija, saniranje drugih zdravstvenih oboljenja, invalidnost i dr.) neophodna medicinska rehabilitacija u ambulantno \u2013 poliklini\u010dkoj ili stacionarnoj ustanovi, koja se ne mo\u017ee obezbediti, odnosno finansirati iz sredstava obaveznog zdravstvenog osiguranja;<\/p>\n\n\n\n

2)   za slu\u010daj zdravstvene rehabilitacije<\/strong> \u2013 upu\u0107ivanjem zaposlenih, izlo\u017eenih posebnim zdravstvenim rizicima na radu, hroni\u010dno premorenih i fizi\u010dki iscrpljenih, na zdravstveno- preventivni odmor i na ranu rehabilitaciju, u cilju za\u0161tite zdravlja i spre\u010davanja profesionalnih oboljenja, u skladu sa propisima koji ure\u0111uju zdravstvenu za\u0161titu i za\u0161titu na radu;<\/p>\n\n\n\n

3)   za slu\u010daj invalidnosti <\/strong>\u2014 ako invalidnost (gubitak ili trajno smanjenje sposobnosti za rad), koja je utvr\u0111ena od strane nadle\u017enog organa re\u0161enjem o invalidnosti, zahteva pove\u0107ane tro\u0161kove u funkciji odr\u017eavanja zdravstvenih, profesionalnih i radnih sposobnosti.<\/p>\n\n\n\n

\u010clanom 11. stav 1. Pravilnika propisano je da se isplata solidarne pomo\u0107i za slu\u010daj bolesti, uz propisano poresko oslobo\u0111enje, mo\u017ee vr\u0161iti ako je osnov za davanje takve pomo\u0107i sadr\u017ean u kolektivnom ugovoru, odnosno drugom op\u0161tem aktu poslodavca i ako je o davanju pomo\u0107i doneta odluka nadle\u017enog organa poslodavca.<\/p>\n\n\n\n

Odredbom \u010dlana 13. stav 1. Zakona o doprinosima za obavezno socijalno osiguranje (\u201eSlu\u017ebeni glasnik RS\u201c, br. 84\/04, 61\/05, 62\/06, 5\/09, 52\/11, 101\/11, 47\/13, 108\/13, 57\/14, 68\/14 \u2013 dr. zakon, 112\/15, 113\/17 i 95\/18, u daljem tekstu: Zakon o doprinosima) propisano je da osnovica doprinosa za zaposlene i za poslodavce je zarada, odnosno plata i naknada zarade, odnosno plate u skladu sa zakonom koji ure\u0111uje radne odnose, op\u0161tim aktom i ugovorom o radu, odnosno re\u0161enjem nadle\u017enog organa.<\/p>\n\n\n\n

Odredbom \u010dlana 105. stav 1. Zakona o radu <\/strong>(\u201eSlu\u017ebeni glasnik RS\u201d, br. 24\/05, 61\/05, 54\/09, 32\/13, 75\/14, 13\/17 \u2013 US, 113\/17 i 95\/18 \u2013 dr. propis) propisano je da se zarada iz \u010dlana 104. stav 1. tog zakona sastoji od zarade za obavljeni rad i vreme provedeno na radu, zarade no osnovu doprinosa zaposlenog poslovnom uspehu poslodavca (nagrade, bonusi i sl.) i drugih primanja po osnovu radnog odnosa, u skladu sa op\u0161tim aktom i ugovorom o radu. Pod zaradom smatra se zarada koja sadr\u017ei porez i doprinose koji se pla\u0107aju iz zarade (stav 2. tog \u010dlana Zakona o radu). Pod zaradom se smatraju sva primanja iz radnog odnosa, osim primanja iz \u010dlana 14, \u010dlana 42. stav 3. ta\u010d. 4) i 5), \u010dlana 118. ta\u010d. 1) do 4), \u010dlana 119, \u010dlana 120. ta\u010dka 1) i \u010dlana 158. ovog zakona (stav 3. \u010dlana 105. Zakona o radu).<\/p>\n\n\n\n

Saglasno \u010dlanu 120. ta\u010dka 1) Zakona o radu, op\u0161tim aktom odnosno ugovorom o radu mo\u017ee da se utvrdi pravo na jubilarnu nagradu i solidarnu pomo\u0107.<\/strong><\/p>\n\n\n\n

Saglasno navedenom, ne pla\u0107a se porez na dohodak gra\u0111ana na zarade na primanja zaposlenih po osnovu solidarne pomo\u0107i samo za slu\u010daj bolesti, zdravstvene rehabilitacije ili invalidnosti zaposlenog ili \u010dlana njegove porodice, ukoliko su ispunjeni uslovi iz \u010dlana 18. stav 1. ta\u010dka 7) Zakona i \u010dl. 10. i 11. Pravilnika<\/strong>. S tim u vezi, u slu\u010daju kada poslodavac vr\u0161i davanje zaposlenom koje se op\u0161tim aktom kod poslodavca karakteri\u0161e kao solidarna pomo\u0107, ukoliko to nije solidarna pomo\u0107 za slu\u010daj bolesti, zdravstvene rehabilitacije ili invalidnosti zaposlenog ili \u010dlana njegove porodice saglasno odredbama \u010dlana 18. stav 1. ta\u010dka 7) Zakona i \u010dl. 10. i 11. Pravilnika, takvo primanje zaposlenog u celosti ima karakter zarade i predmet je oporezivanja porezom na dohodak gra\u0111ana na zaradu.<\/p>\n\n\n\n

Pored toga, kako je odredbom \u010dlana 13. stav 1. Zakona o doprinosima propisano da je osnovica doprinosa za zaposlene i za poslodavce zarada, odnosno plata i naknada zarade, odnosno plate u skladu sa zakonom koji ure\u0111uje radne odnose \u2013 op\u0161tim aktom i ugovorom o radu, odnosno re\u0161enjem nadle\u017enog organa, kao i da se prema Zakonu o radu (\u010dlan 105. stav 3. tog zakona) pod zaradom smatraju sva primanja iz radnog odnosa, osim, pored ostalog, solidarne pomo\u0107i kao drugog primanja iz \u010dlana 120. ta\u010dka 1) tog zakona, smatramo da u slu\u010daju kada poslodavac vr\u0161i davanje zaposlenom koje po svojoj su\u0161tini odgovara pojmu solidarne pomo\u0107i saglasno propisima kojima se ure\u0111uju radni odnosi, ne postoji obaveza obra\u010dunavanja i pla\u0107anja doprinosa za obavezno socijalno osiguranje na primanje po osnovu solidarne pomo\u0107i.<\/strong><\/p>","protected":false},"excerpt":{"rendered":"

Obra\u010dunavanje i pla\u0107anje poreza i doprinosa za obavezno socijalno osiguranje po osnovu solidarne pomo\u0107i koju poslodavac ispla\u0107uje zaposlenima.<\/p>","protected":false},"author":2,"featured_media":1976,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center 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