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Title:Obračun različnih vrst prejemkov s praktičnimi primeri
Authors:ID Klemenčič, Kristina (Author)
ID Horvat, Robert (Mentor) More about this mentor... New window
Files:.pdf VS_Klemencic_Kristina_2018.pdf (1,75 MB)
MD5: 8EF7CB5112423D76C1C2C467AAB6AC0C
PID: 20.500.12556/dkum/071dca71-b525-4caa-b310-0564b7125864
 
Language:Slovenian
Work type:Diploma project paper
Typology:2.11 - Undergraduate Thesis
Organization:EPF - Faculty of Business and Economics
Abstract:Republika Slovenija je naš dom, omogoča nam, da v njej živimo in preživimo. Življenje pa seveda ni brezplačno, potrebno je plačevati razne davke in prispevke. Ljudje se zato zaposlimo in prejemamo plačo, da lahko preživimo. Za delavca ima plača bistveni pomen, saj predstavlja osnovni vir dohodka, s katerim ta lahko preživi svojo družino. Nasprotno pa za delodajalca pomeni plača strošek, njegov interes je zato čim nižja plača. Delavci so od plače primorani plačati akontacijo dohodnine ter socialne prispevke. Vendar pa plača ni naš edini prejemek, poleg plače lahko prejemamo nadomestila plače ter dodatke k plači, avtorski honorar, bonitete, štipendijo ipd. Vse te prejemke uvrščamo pod osebne prejemke, katere bomo tudi predstavili v naši diplomski nalogi. Delo diplomske naloge je torej namenjeno vsem, ki bi se radi seznanili z osebnimi prejemki iz delovnega razmerja, osebnimi prejemki na pogodbeni podlagi ter z drugimi osebnimi prejemki. Osebne prejemke smo opisali s pravnega in davčnega vidika. Diplomska naloga vsebuje razne primere obračunov osebnih prejemkov z veljavnimi prispevki za socialno delo ter dohodninsko lestvico.
Keywords:osebni prejemek, delovno razmerje, plača, dohodnina, prispevki, avtorski honorar, bonitete, študentsko delo
Place of publishing:Maribor
Publisher:[K. Klemenčič]
Year of publishing:2018
PID:20.500.12556/DKUM-72287 New window
UDC:331.2
COBISS.SI-ID:13200668 New window
NUK URN:URN:SI:UM:DK:JT9QDLLW
Publication date in DKUM:30.11.2018
Views:1679
Downloads:408
Metadata:XML DC-XML DC-RDF
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:18.09.2018

Secondary language

Language:English
Title:Accounting for different types of remuneration with practical examples
Abstract:The Republic of Slovenia is our home, which enables us to live and survive in it. Since most things in life are not free, taxes need to be paid. People get employed and receive income to survive. A salary is of utmost importance for employees, because it is the basic source of income which enables people to provide for their family. On the contrary, a salary represents costs for employers, therefore their interest is to lower salaries. Advance income taxes and contributions to social security are a part of employees' income and need to be paid to the government. Sometimes salaries are not the only income for the family, they can also receive salary compensations, extra payments, book royalties, benefits, scholarships etc. These are all considered a personal income and they will be presented in this diploma paper. This diploma paper describes salaries, contract-based payments and other income. Personal income is described from legal and tax aspect. This diploma paper contains examples of salary calculations with valid social security contributions and income tax rate.
Keywords:personal income, employment relationship, salary, income tax, contributions, book royalty, benefits, student employment


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