20.500.12556/DKUM-59036 PLAČNI SISTEM V JAVNEM SEKTORJU V SLOVENIJI IN NA ŠVEDSKEM S PRIMERJAVO OBRAČUNA PLAČE ZDRAVSTVENEGA DELAVCA V OBEH DRŽAVAH PUBLIC SECTOR WAGE SYSTEM IN SLOVENIA AND SWEDEN WITH COMPARISON OF THE PAYROLL ACCOUNTING FORM OF A HEALTHCARE EMPLOYEE IN BOTH COUNTRIES V Sloveniji je plačni sistem za zaposlene v javnem sektorju zakonsko urejen. Kolektivna pogajanja se zgodijo na državni ravni, kar je značilno za centraliziran plačni sistem. Število zaposlenih in povprečna plača v javnem sektorju sta se v Sloveniji konstantno povečevala do leta 2011, ko je vlada z varčevalnimi ukrepi začela zniževati kumulativne stroške dela. Leta 2002 je Slovenija sprejela novi Zakon o sistemu plač v javnem sektorju, ki je poenotil plačni sistem in natančno opredelil plačna razmerja med zaposlenimi z uvedbo plačnih skupin in plačnih lestvic, določil pa je tudi pravila za napredovanje na delovnem mestu. Plača je sestavljena iz osnovne plače, delovne uspešnosti in dodatkov, ki so natančneje opredeljeni v Kolektivni pogodbi za javni sektor. Švedska je znana po svojem švedskem modelu državne blaginje, ki se dopolnjuje z rastočim tržnim gospodarstvom. Država ima decentraliziran plačni sistem in zaposleni v javnem sektorju imajo enak pravni status kot v tržnem sektorju. Kolektivna pogajanja o plačah potekajo na okrožnih in regijskih ravneh, največkrat pa kolektivna pogajanja potekajo na individualni ravni med delojemalcem in delodajalcem, pri katerem sodelujejo predstavniki sindikatov. V diplomskem delu predstavljamo značilnosti javnega sektorja v Sloveniji in na Švedskem, opredeljujemo velikost javnega sektorja v obeh državah, predstavljamo gibanje zaposlenih in povprečnih bruto plač. Posebno pozornost namenjamo razvoju plačnega sistema in zakonski ureditvi, predstavljamo kriterije pri oblikovanju plače in njeno sestavo, del pozornosti pa namenimo tudi dohodnini in prispevkom za socialno varnost. V praktičnem delu prikazujemo obračun plače zdravstvenega delavca v Sloveniji in na Švedskem ter primerjamo potek obračunavanja plač. The salary system for employees in the public sector is regulated by law in Slovenia. Collective bargaining occurs at the state level, which is typical for centralized wage systems. The number of employees and average wage in the public sector in Slovenia stopped increasing in 2011, when the government's saving measures began reducing the cumulative labor costs. In 2002 Slovenia adopted a new Public sector salary system act, which unified salary system for officials and public servants in the public sector. The Act clarifies the relations between different salary groups with the introduction of salary group ratios and salary scales and also includes the rules for promotion to a higher salary grade. The salary consists of basic salary, performance-related pay and bonuses that are specifically defined in the Collective Agreement for the Public Sector. Sweden is well known for its Swedish model of welfare state, which is complemented with a growing market economy. The country has a decentralized wage system and public sector employees have the same legal status as the market sector employees. Collective salary negotiations take place at the district and regional levels, but collective bargaining mostly takes place on an individual level between the employee and the employer, where the trade union representatives are also present. This thesis presents the characteristics of the public sector in Slovenia and Sweden and its size in both countries. Furthermore, the thesis presents the movement of the employed and average gross wages. Particular attention is paid to the development of the payment system and law. The criteria for wage formation and its composition are also presented. Some attention is paid to the personal income tax and social security contributions. The practical part of this thesis presents wage formation of two healthcare employees in Slovenia and Sweden, after which the comparison is made from accounting point of view. plačni sistem javni sektor plača obračun plače obdavčenje plače prispevki za socialno varnost Švedska payroll system public sector salary payroll accounting wage taxation social contributions Sweden true true false [M. Zottl] Slovenski jezik Angleški jezik Diplomsko delo 2016-05-03 11:06:58 2016-08-26 12:06:14 2022-06-19 03:06:28 2019-07-11 11:00:24 2016 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 331.2 12460828 URN:SI:UM:DK:6WKW6UV4 UN_Zottl_Martina_2016.pdf UN_Zottl_Martina_2016.pdf 1 FE5F379D533DC0D6140C1DE4C31ED023 a4ee0dfe481c84d4c9e06226bda4d467d16b6256ad7360cfc82197f33fdb40e2 c71779bd-7c0c-11eb-bb7a-00155d0001ca https://dk.um.si/Dokument.php?lang=slv&id=95387 Ekonomsko-poslovna fakulteta 0 0 0