20.500.12556/DKUM-69056 Obračun različnih vrst osebnih prejemkov s praktičnimi primeri Accounting for different types of remuneration with practical examples Množica zakonskih in podzakonskih predpisov tako ali drugače posredno in neposredno posega na področje obračunavanja plač, nadomestil, povračil in drugih vrst plačil ter prispevkov in davkov. Toda relativno zapleten sistem obračunavanja prejemkov v Sloveniji povzroča napake, nerazumevanje, v nekaterih primerih celo prevelike stroške in včasih nepotrebne napetosti med udeleženci delovnega procesa. Za obračune osebnih prejemkov in drugih prejemkov iz delovnega razmerja imajo podjetja na voljo različne računalniške programe. Ne glede na razširjenost uporabe računalniških in spletnih orodij moramo poznati postopke obračuna osebnih prejemkov. Delo diplomskega seminarja je namenjeno vsem, ki bi se radi seznanili z obračunavanjem osebnih prejemkov in drugih osebnih prejemkov, ki se pojavljajo v delovnem razmerju, ter prejemkov na drugih pogodbenih podlagah v poslovanju podjetja. Osebne prejemke bomo obravnavali s pravnega in davčnega vidika ter s tem podali kar največ teoretičnih osnov, ki so neposredno povezane z osebnimi prejemki in so pomembne za lažje razumevanje obračuna z vidika prispevkov in dohodnine le-teh. Delo diplomskega seminarja s primeri izračunov osebnih prejemkov vsebuje različne praktične primere, vključno z veljavnimi prispevnimi stopnjami in dohodninsko lestvico ter drugimi potrebnimi podatki. Vključuje različne obračune plač, bonitet, odpravnin, regresa, avtorske in podjemne pogodbe s postopki izračunov. A number of statutory provisions and statutory instruments indirectly and directly interferes with the field of accounting for salaries, compensations, reimbursements, and other types of payments, as well as contributions and taxes. However, a relatively complicated system of accounting for incomes in Slovenia causes mistakes, lack of understanding, in some cases even too high expenses, and sometimes also unnecessary tension among the participants of the working process. There are various computer programs for accounting for remunerations and other income available to the companies. Regardless of the extent to which computer and web tools are used, we must know the procedures of accounting for remunerations. The graduation project is intended to all, who would like to get acquainted with the accounting for personal remunerations and other personal remunerations that occur in employment relationship, as well as incomes on other contractual bases in the company’s operation. Personal remunerations will be considered from the legal and tax perspective, thus providing as many theoretical bases as possible, which are indirectly related to personal remuneration and are important for easier understanding of accounting from the perspective of contributions and personal income tax. With the examples of calculations, the graduation project encompasses various practical examples, including the applicable contribution rates and personal income tax scale, as well as other required data. It includes various accounts for salaries, bonuses, severance pays, recourse, contract for a copyrighted work, and work contract with examples of calculations. osebni prejemki v delovnem razmerju drugi osebni prejemki prejemki na drugih pravnih podlagah plača dohodnina prispevki za socialno varnost obračun plač avtorski honorar podjemna pogodba bonitete odpravnine personal remunerations in employment relationship other remunerations income on other legal bases salary personal income tax social security contributions accounting for salaries fee for independent work work contract bonuses severance pays. true true false [A. Zafošnik] Slovenski jezik Angleški jezik Delo diplomskega projekta/projektno delo 2017-11-26 18:48:28 2018-03-21 13:14:49 2022-08-01 16:50:24 2019-07-11 17:19:25 2017 0 Celje 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 331.2 12994076 URN:SI:UM:DK:JYODFLX8 VS_Zafosnik_Albina_2017.pdf VS_Zafosnik_Albina_2017.pdf 1 4334B4810B1D240642A2CF318A86DD2D 0a5556bb1a26999324f205e3111f805677b857018c263f625d6fbdf4af54444e 8e77655a-7c0f-11eb-bb7a-00155d0001ca 20.500.12556/dkum/6e1b8ea5-a8d4-4717-8eb5-fba256353bf8 https://dk.um.si/Dokument.php?lang=slv&id=120904 Ekonomsko-poslovna fakulteta 0 0 0