Davčni, pravni in socialni vidiki napotenih delavcev na delo v tujino  - na primeru Nemčije

Horvat, Adrijana

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Title:	Davčni, pravni in socialni vidiki napotenih delavcev na delo v tujino - na primeru Nemčije
Authors:	ID Horvat, Adrijana (Author) ID Horvat, Robert (Mentor) More about this mentor...
Files:	VS_Horvat_Adrijana_2019.pdf (2,46 MB) MD5: 1F77CE062D8874131D5F518F73829454 PID: 20.500.12556/dkum/09b9eb44-192d-416a-b72c-adc4474506b6
Language:	Slovenian
Work type:	Diploma project paper
Typology:	2.11 - Undergraduate Thesis
Organization:	EPF - Faculty of Business and Economics
Abstract:	V diplomskem projektu z naslovom Davčni, pravni in socialni vidik napotenih delavcev na delo v tujino – na primeru Nemčije želimo predstaviti obveznosti delodajalca pred napotitvijo delavca na delo v tujino, tako s pravnega, socialnega kot tudi z davčnega vidika. Delodajalec mora zelo dobro poznati razlikovanje med službeno potjo in napotitvijo na delo v tujino, saj je od tega odvisna pravilna vključitev delavca v socialna zavarovanja, pravilna izpeljava delovnopravnih postopkov in nenazadnje pravilna davčna obravnava izplačanih dohodkov iz delovnega razmerja. Pri napotitvi delavcev na delo v tujino je delodajalec dolžan poznati obveznosti in pravice, ki jih je prinesel Zakon o čezmejnem izvajanju storitev s 1. 1. 2018. Prav tako pa je treba vedeti, kakšna je davčna obravnava povračil stroškov napotenim delavcem na delo v tujino, ki je dobila posebno določbo v Zakonu o dohodnini in se uporablja za vsa izplačila od 1. 1. 2018 dalje. V praktičnem delu diplomskega projekta želimo na konkretnem primeru izbranega Podjetja X predstaviti primerjalno analizo obračuna plače napotenega delavca v Nemčijo, izplačano v letu 2017 in v letu 2018 ter predstaviti ugotovljene razlike s stroškovnega vidika delodajalca in dohodninskega vidika napotenega delavca.
Keywords:	napoteni delavci, čezmejno izvajanje storitev, vir dohodka, povračilo stroškov
Place of publishing:	Maribor
Publisher:	[A. Horvat]
Year of publishing:	2019
PID:	20.500.12556/DKUM-72149
UDC:	331.5
COBISS.SI-ID:	13526044
NUK URN:	URN:SI:UM:DK:XMXZR8RJ
Publication date in DKUM:	23.12.2019
Views:	1810
Downloads:	173
Metadata:
Categories:	EPF
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Licences

License:	CC BY-NC-ND 4.0, Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International

Link:	http://creativecommons.org/licenses/by-nc-nd/4.0/
Description:	The most restrictive Creative Commons license. This only allows people to download and share the work for no commercial gain and for no other purposes.
Licensing start date:	12.09.2018

Secondary language

Language:	English
Title:	Tax, legal and social aspect of posted workers to work abroad - in the case on working in germany
Abstract:	In the degree project, named The tax, legal and social aspect of workers assigned to go work abroad – On the case of Germany, we wish to present obligations of the employer before assigneing workers to go work abroad from legal, social and tax perspective. The employer must know the differnece between work travel and work abroad, because it is important to include the worker in the social security, correct implementation of labor law procedures and the correct tax treatment of paid income from an empoyment relationship. When assigneing workers to go work abroad, the employer is obligated to know the obligations and rights, brought by the Cross-Border provision of services from January the 1st 2018. It is also necessary to know about tax treatments of reinbursement of cost to workers, who are going to go work abroad, which has recieved a special provision in teh Income Tax Act and applies to all payments from January the 1st 2018 onwards. In the practical part of the degree project, we want to present a comparative analysis of the calculation of the payroll fort he workers, who will go to work in Germany paid in 2017 and 2018 in the concrete case of the selected Company X and present the differences found from the cost perspective of the employer and the personal income point of the abroad worker.
Keywords:	abroad workers, cross-border provision of services, source of income, reimbursement of costs

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