Obdavčitev pokojnin in drugih dohodkov upokojencev

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Title:	Obdavčitev pokojnin in drugih dohodkov upokojencev
Authors:	ID Janša, Nika (Author) ID Hauptman, Lidija (Mentor) More about this mentor...
Files:	UN_Jansa_Nika_2017.pdf (2,56 MB) MD5: F4D7539148AF5AC494EC1FA4E94B33D5 PID: 20.500.12556/dkum/7679688f-40c3-4ee4-b20f-2b9d9a9a96ee
Language:	Slovenian
Work type:	Diploma project paper
Typology:	2.11 - Undergraduate Thesis
Organization:	EPF - Faculty of Business and Economics
Abstract:	Osebe, ki po aktivnem delu dosežejo določeno starost in določeno pokojninsko dobo, se lahko upokojijo. Tako poznamo več vrst pokojnin, kot so starostna, delna, invalidska, vdovska, družinska in državna pokojnina. Osebe, ki pa si želijo še dodatno prislužiti nekaj denarja, lahko še naprej delajo tudi v pokoju. Upokojenec lahko delo, kljub temu da prejema del pokojnine, opravlja kot samostojni podjetnik, kot lastnik in poslovodja oziroma prokurist ali kot upokojenec v delovnem razmerju. Lahko opravlja začasno ali občasno delo, torej krajše obdobje oziroma le od časa do časa. Lahko opravlja delo po podjemni pogodb in se tako zaveže, da bo opravil dogovorjeni posel oziroma še naprej opravlja delo po pogodbi o avtorskem delu, ali pa opravlja kratkotrajno oziroma osebno dopolnilno delo. Pred leti je bila zelo aktualna tema obdavčitev pokojnin, kako bodo pokojnine obdavčene, kako bodo vplivali drugi dohodki na obdavčitev pokojnin itd. V letu 2017 se obdavčijo pokojnine v vrednosti nad 1.095,15 evrov. Ker pa se slovenske pokojnine izplačujejo v tujino in slovenski državljani prejemajo tuje pokojnine, je potrebno biti pozoren na obdavčitev tudi teh. Z večino evropskih držav in še z nekaterimi drugimi državami ima Slovenija sklenjen sporazum o izogibanju dvojnega obdavčenja. Vsak prebivalec Republike Slovenije, ki prejema pokojnino iz tujine, je tako dolžan napovedati in obdavčiti pokojnino ter vse dohodke, ki jih je kot rezident Slovenije pridobil z delom v tujini. Pokojnine, ki jih Zavod za pokojninsko in invalidsko zavarovanje izplačuje rezidentom drugih držav pogodbenic, pa se v Republiki Sloveniji ne obdavčijo, če ima država rezidentstva prejemnika pokojnine v skladu z mednarodnimi pogodbami izključno pravico do obdavčitve.
Keywords:	pokojnina, upokojitev, obdavčitev, akontacija dohodnine, starostna pokojnina
Place of publishing:	Maribor
Publisher:	[N. Janša]
Year of publishing:	2017
PID:	20.500.12556/DKUM-68121
UDC:	336.22
COBISS.SI-ID:	12920604
NUK URN:	URN:SI:UM:DK:0L1J9PYO
Publication date in DKUM:	07.12.2017
Views:	2851
Downloads:	366
Metadata:
Categories:	EPF
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Licences

License:	CC BY 4.0, Creative Commons Attribution 4.0 International

Link:	http://creativecommons.org/licenses/by/4.0/
Description:	This is the standard Creative Commons license that gives others maximum freedom to do what they want with the work as long as they credit the author.
Licensing start date:	10.09.2017

Secondary language

Language:	English
Title:	Taxation of pensions and other pensioners income
Abstract:	People who reach a certain age and certain pensionable service after active work may retire. Therefore, we know different types of pensions, such as old-age pension, partial pension, invalidity pension, widow’s pension, family pension and state pension. People who wish to earn some additional money can continue working also in the retirement. Despite receiving a part of the pension, a retired person may work as a sole trader, as an owner and executive or as a holder of procuration or as a retired person in employment relationship. They may work temporarily or occasionally, that means, for a shorter period or only from time to time. They may have a work contract and thus undertake to perform the agreed business or they may continue to perform work under a copyright work contract or they may do short-term or personal supplementary work. Years ago the topic of pension taxation was of great interest, namely, how the pensions would be taxed and how other income would influence the pension taxation. In the year 2017, pensions higher than 1,095.15 eur are taxed. However, as Slovenian pensions are paid abroad and Slovenian citizens receive foreign pensions, attention needs to be on the taxation of these as well. Slovenia has concluded agreements with most European countries and some other countries on avoiding double taxation. Each resident of the Republic of Slovenia who receives pension from abroad is obliged to declare and tax the pension and all income which they gained as a Slovenian resident by working abroad. Pensions which are paid by the Pension and Disability Insurance Institute of Slovenia to residents of other contracting countries are not taxed in the Republic of Slovenia if the residence country of the pension recipient has an exclusive right to taxation in accordance with international contracts.
Keywords:	pension, retirement, taxation, prepayment of income taxes, old-age pension

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