20.500.12556/DKUM-19591 ZAPOSLOVANJE IN DODATKI K OSNOVNI PLAČI EMPLOYMENT AND SUPPLEMENTS TO BASIC EARNING Plače predstavljajo dokaj obdavčeni dohodek, saj mora vsak, ki prejme plačo, od tega dohodka plačati še akontacijo dohodnine in prispevke za socialno varnost. Zaradi progresivnosti dohodninskega sistema se z višino bruto plače višajo tudi davčne obremenitve ter niža delež neto plače v celotnem strošku dela, kar kaže na precejšnjo obremenitev bruto plač v Sloveniji z davki in prispevki, še zlasti za kadre z visoko strokovno usposobljenostjo.Strošek dela nam pove, kolikšne stroške za delodajalca v celoti predstavlja zaposlitev delavca. V tem diplomskem delu smo se v empiričnem razdelku osredotočili le na en vidik stroškov dela, to je dodatkom k osnovni plači. V tem kontekstu smo analitično pripravili celovito preglednico dodatkov k osnovni plači v kolektivnih pogodbah dejavnosti ter preverjali veljavnost dveh hipotez. Personal earnings are quite highly taxied incomes, beside normal taxes everyone has to pay also income tax and social security contributions. Because of the progressive income tax system in which higher gross income means a higher tax rate and on the other hand decreases net incomes. This indicates that personal gross incomes in Slovenia are highly burden on taxes and contributions especially for those employees with higher education and proficiency. Labour cost is for employer an indicator about output or cost of an employee. In empiric section of this bachelor’s degree we focused only on one prospective within labour costs and that is about supplements to basic earnings. From this point of view we tried in an analytical way to present an overview of supplements to basic earnings in collective agreement sectors and validity of both hypothesis. strošek dela kolektivna pogodba plača dodatki k osnovni plači labour cost collective agreement salary or wage supplements to basic earning true true false Slovenski jezik Angleški jezik Diplomsko delo 2011-08-11 18:05:12 2011-11-07 14:34:27 2022-04-13 15:30:21 2023-12-25 03:29:45 2011 0 Kranj 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 6928915 URN:SI:UM:DK:Z58R4PMS VS_Pereza_Marina_2011.pdf VS_Pereza_Marina_2011.pdf 1 FBF2A1D7BD791A12BB18868DE738C815 4fa4ad3b98b1b429e30a552466aef0e8f17671bcc04e15f6c0070514dcbc062b 69faf6b8-7c05-11eb-bb7a-00155d0001ca 20.500.12556/dkum/29e70698-936a-4852-bde8-23d306de808b https://dk.um.si/Dokument.php?lang=slv&id=24015 Fakulteta za organizacijske vede 0 0 0