20.500.12556/DKUM-57694 Samostojni podjetnik in delo po upokojitvi Private entrepreneur and working after retirement V diplomski nalogi obravnavamo problematiko uživanja pokojnine in hkratnega opravljanja dela. Predstavljene so možne oblike dela, ki jih lahko opravljajo upokojenci, in analizirani finančni učinki dela ob hkratnem uživanju pokojnine z upoštevanjem prispevkov za socialno varnost in davčnih obremenitev. Predstavljene so tudi izjeme od načela nezdružljivosti uživanja pokojnine in opravljanja dela, ki jih dovoljuje Zakon o pokojninskem in invalidskem zavarovanju. Na primeru samostojnega podjetnika so analitično obravnavane navedene izjeme. Posebej je obravnavan institut delne pokojnine z vidika primernosti za ohranjanje statusa samostojnega podjetnika in tudi s stroškovnega vidika. Naloga odgovarja na vprašanja: • Katera možna oblika dela upokojenca je z vidika delodajalca in upokojenca (delojemalca) s finančnega vidika najugodnejša? • Kako vpliva dodatno delo upokojenca na višino odmerjene dohodnine? • Ocenjuje primernost instituta delne pokojnine po ZPIZ-2 za zavarovance, samostojne podjetnike Subject of the graduation thesis is the problem of pensioners receiving the pension and working at the same time. Feasible models of work that pensioners can do are presented and the financial effects of working and pension receiving at the same time are analysed - taking into account the contributions for social security and taxes. The Law on the Old-Age Pension and Disabled Persons Insurance allows certain exceptions to the principle of incompatibility of receiving the pension and working at the same time. These exceptions are being analytically dealt with – with reference to private entrepreneurs. Special attention is given to the institute of partial pension as to its convenience to keeping the status of private entrepreneurs and also from the point of view of calculated expenses. The thesis answers the following questions: 1. Which of the feasible models of pensioner's work is most favourable to both the employer and the pensioner (employee) – from the financial point of view? 2. How does additional work of the pensioner effect the income tax allotment? 3. It estimates the convenience of the institute of partial pension according to ZPIZ-2 for the insured private entrepreneurs. socialna varnost prispevki za socialno varnost pokojnina možne oblike dela upokojencev samostojni podjetnik davčna osnova dohodnina social security contributions for the social security pension feasible models of pensioners work private entrepreneur taxable income income tax true true false Slovenski jezik Angleški jezik Diplomsko delo/naloga 2016-03-09 21:48:44 2016-05-12 09:45:35 2022-06-15 03:08:27 2019-07-11 10:15:11 2016 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 7572499 URN:SI:UM:DK:J0M9IUZY UN_Zavirsek_Ziga_2016.pdf UN_Zavirsek_Ziga_2016.pdf 1 D6C061CD83081698D6CB75ECDA2CDCF2 7fa155564c3a527bc5876b1733508eb9eb3fc7e747a60244036953d54983b4a4 f65dd7e0-7c0b-11eb-bb7a-00155d0001ca https://dk.um.si/Dokument.php?lang=slv&id=87080 Fakulteta za organizacijske vede 0 0 0