{"id":2367,"date":"2021-01-28T08:00:00","date_gmt":"2021-01-28T07:00:00","guid":{"rendered":"https:\/\/www.nimi.rs\/?p=2367"},"modified":"2023-12-11T09:36:30","modified_gmt":"2023-12-11T08:36:30","slug":"troskovi-rekreacije-zaposlenih","status":"publish","type":"post","link":"https:\/\/www.nimi.rs\/en\/troskovi-rekreacije-zaposlenih\/","title":{"rendered":"Tro\u0161kovi rekreacije zaposlenih"},"content":{"rendered":"

Me\u0111utim, izmenama i dopunama Zakona o porezu na dohodak gra\u0111ana tro\u0161kovi team building-a ne podle\u017eu oporezivanju ukoliko su ispunjeni odre\u0111eni (pod)zakonski uslovi. Stupanjem na snagu Pravilnika o ostvarivanju prava na poresko oslobo\u0111enje po osnovu organizovanja rekreacije, sportskih doga\u0111aja i aktivnosti za zaposlene preciznije su definisani uslovi koje kompanije moraju da ispune, kako bi bile oslobo\u0111ene od pla\u0107anja poreza po ovom osnovu.<\/p>\n\n\n\n

Zna\u010di, kompanije \u0107e mo\u0107i za svoje zaposlene da, na primer: kupe sprave za ve\u017ebanje koje \u0107e se nalaziti u okviru poslovnih prostorija, da zakupe salu za ko\u0161arku ili mali fudbali, odvedu ih na planinarenje ili na ve\u010deru, bez obaveze pla\u0107anja poreza i doprinosa na zaradu. Ovi izdaci, sada se smatraju tro\u0161kom poslovanja same kompanije<\/strong>.<\/p>\n\n\n\n

Da bi ostvarile pravo na poresko oslobo\u0111enje, kompanije moraju za po\u010detak ispuniti dva op\u0161ta uslova:<\/p>\n\n\n\n

1. Da se aktivnosti team building-a sprovode u skladu sa aktima kompanije.<\/p>\n\n\n\n

2. Da svi zaposleni u kompaniji imaju pravo na rekreaciju iste vrste, kvaliteta i obima, odnosno rekreaciju koja podrazumeva istu vrstu sportske aktivnosti ili discipline, kori\u0161\u0107enje istih sportskih terena ili sadr\u017eaja za svakog zaposlenog. Drugim re\u010dima, takva rekreacija podrazumeva istog pru\u017eaoca usluga, odnosno istog organizatora pru\u017eanja usluga, za svakog zaposlenog.<\/p>\n\n\n\n

Poreskom oslobo\u0111enju podle\u017eu izdaci kompanije:<\/p>\n\n\n\n

    \n
  1. u cilju stvaranja i odr\u017eavanja uslova za rekreaciju zaposlenih na radnom mestu<\/strong>,<\/li>\n<\/ol>\n\n\n\n

    – Tro\u0161kovi rekreacije zaposlenih na radnom mestu predstavljaju izdatke za izgradnju i\/ili nabavku opreme za rekreaciju na radnom mestu. Kompanije ispunjavaju uslove za poresko oslobo\u0111enje ukoliko su ispunjeni slede\u0107i uslovi:<\/p>\n\n\n\n

      \n
    • ako su takvi izdaci kompanije dokumentovani na na\u010din da se iz njih sa sigurno\u0161\u0107u mo\u017ee potvrditi vrsta i visina izdataka;<\/li>\n\n\n\n
    • ako je pla\u0107anja u vezi sa izdacima kompanija vr\u0161ila direktno na ra\u010dun dobavlja\u010da;<\/li>\n\n\n\n
    • ako je op\u0161tim aktom kompanije ure\u0111eno pravo na rekreaciju zaposlenih na radnom mestu i da s tim u vezi kompanija ima obavezu da stvori uslove za rekreaciju;<\/li>\n\n\n\n
    • ako je op\u0161tim aktom kompanije ure\u0111eno da svi zaposleni imaju pravo na kori\u0161\u0107enje prostorija i opreme za rekreaciju, kao i pravo na rekreaciju iste vrste, kvaliteta i obima.<\/li>\n<\/ul>\n\n\n\n

      Pod rekreacijom zakonodavac podrazumeva svaku vrstu sportske aktivnosti u cilju pobolj\u0161anja zdravlja zaposlenih, nezavisno od vrste sportskih rekvizita ili prostorija koje mogu da koriste svi zaposleni pod jednakim uslovima.<\/p>\n\n\n\n

      1. u cilju kolektivne rekreacije zaposlenih,<\/strong> <\/li><\/ol>\n\n\n\n

        – Kompanije \u0107e dobiti mogu\u0107nost za poresko oslobo\u0111enje ukoliko ispune slede\u0107e uslove:<\/p>\n\n\n\n

          \n
        • ako je op\u0161tim aktom kompanije ure\u0111eno pravo na rekreaciju zaposlenih na na\u010din da se vr\u0161i naknada tro\u0161kova po tom osnovu;<\/li>\n\n\n\n
        • ako je kolektivna rekreacija zaposlenih dostupna svim zaposlenima pod istim uslovima, odnosno da je iste vrste, kvaliteta i obima za sve zaposlene;<\/li>\n\n\n\n
        • ako je takva naknada tro\u0161kova dokumentovana na na\u010din da se mo\u017ee utvrditi vrsta i visina tro\u0161kova;<\/li>\n\n\n\n
        • ako se naknada tro\u0161kova kolektivne rekreacije zaposlenih vr\u0161i direktnim pla\u0107anjem na ra\u010dun dobavlja\u010da.<\/li>\n<\/ul>\n\n\n\n

          \u0160ta podrazumeva kolektivnu rekreaciju zaposlenih:<\/p>\n\n\n\n

          Ukoliko niste u mogu\u0107nosti da svim zaposlenima u isto vreme i na istom mestu omogu\u0107ite kolektivnu rekreaciju, primenjuje se isto pravilo kao i kod organizovanja rekreacije zaposlenih na radnom mestu. Drugim re\u010dima, potrebno je da omogu\u0107ite adekvatan vremenski i prostorni raspored koji \u0107e omogu\u0107iti zaposlenima rekreaciju iste vrste, kvaliteta i obima, te da je to posebno predvi\u0111eno i obrazlo\u017eeno op\u0161tim aktom.<\/p>\n\n\n\n

          1. u cilju\u00a0organizovanja sportskih doga\u0111aja i aktivnosti zaposlenih\u00a0<\/strong>koje se sprovode u cilju pobolj\u0161anja zdravlja zaposlenih i\/ili izgradnji boljih odnosa izme\u0111u samih zaposlenih, odnosno zaposlenih i poslodavca (team building).<\/li><\/ol>\n\n\n\n

            – Ovaj vid rekreacije podrazumeva pobolj\u0161anje zdravlja zaposlenih, odnosno izgradnju boljih odnosa izme\u0111u samih zaposlenih, odnosno zaposlenih i poslodavca. Pod ovu kategoriju bi spadali tro\u0161kovi koje ste imali za escape room, paint ball ili ako ste Va\u0161e zaposlene odveli u adrenalin park.<\/p>\n\n\n\n

            Da li se obra\u010dunavaju doprinosi u situaciji kada su ispunjeni uslovi za poresko oslobo\u0111enje?<\/strong><\/p>\n\n\n\n

            Odgovor je ne!<\/p>\n\n\n\n

            Ukoliko su ispunjeni uslovi pod kojima se mo\u017ee ostvariti poresko oslobo\u0111enje po osnovu organizovanja prethodno navedenih aktivnosti, poslodavac, osim \u0161to je oslobo\u0111en obra\u010duna poreza na zarade, nema obavezu da prilikom naknade ovih tro\u0161kova obra\u010duna ni doprinose za obavezno socijalno osiguranje.<\/p>\n\n\n\n

            Me\u0111utim, prilikom organizovanja rekreacija,\u00a0va\u017eno je da kompanije obrate posebnu pa\u017enju na sve uslove\u00a0<\/strong>koji su propisani kako Zakom o porezu na dohodak gra\u0111ana, tako i Pravilnikom o ostvarivanju prava na poresko oslobo\u0111enje po osnovu organizovanja rekreacije, sportskih doga\u0111aja i aktivnosti za zaposlene, kako bi ispunile sve zakonske uslove za poresko oslobo\u0111enje.<\/p>\n\n\n\n

            Izvor : aktivasistem.com<\/p>","protected":false},"excerpt":{"rendered":"

            Podsetnik, do 01.01.2019. godine tro\u0161kovi team building-a, organizovanja rekreacija i sportskih doga\u0111aja su se smatrali zaradom u vidu \u010dinjenja pogodnosti zaposlenom, tako da su kompanije na ove izdatke pla\u0107ale porez na zaradu, kao i doprinose za obavezno socijalno osiguranje po osnovu zarade….<\/p>","protected":false},"author":2,"featured_media":2369,"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":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center 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