POREZNE NOVOSTI: Da li će najavljene izmjene zakona uticati na povećanje troškova plaća?

Da li će najavljene izmjene zakona uticati na povećanje troškova plaća?

Prednacrti novih Zakona o porezu na dohodak i doprinosima koji su 8. 11. 2016. godine prezentirani pred Ekonomsko socijalnim vijećem FBiH donose novosti koje je potrebno uzeti u obzir prilikom izrade planova za sljedeću godinu.

Najnovija verzija Zakona predviđa:

  • napuštanje koncepta sa ličnim odbicima (korištenje poreznih kartica) i uvodi fiksni neoporezivi iznos od 600 KM, a na sve ostale vrste dohodaka porez bi se plaćao po stopi od 12 %.
  • Ukidanje doprinosa „na osnovicu“ (10,5%)
  • Povećanje doprinosa „iz osnovice“ za 2%.
  • Oporezivanje toplog obroka, prevoza i ostalih naknada koje su do sada bile neoporezive

U jednom od ranijih tekstova, koji možete pročitati ovdje, pisali smo o efektu promjene neoporezivog iznosa toplog obroka. Preduzeće koje je isplaćivalo maksimalan neoporezivi iznos toplog obroka 350 KM mjesečno i želi zadržati isti iznos koji zaposlenik prima na račun, povećalo je svoje troškove za 140 KM po zaposleniku.

Nove izmjene, ukoliko budu usvojene, neće imati značajan efekat na troškove plaće na nivou neto plaće do 1.000 KM mjesečno. Međutim, poslodavcima koji su isplaćivali niže plaće troškovi će se povećati za maksimalno 45 KM mjesečno po zaposleniku.

Da bi ovi propisi bili jasniji napravili smo uporedne preglede obračuna prije izmjene neoporezivog iznosa toplog obroka i očekivanog obračuna plaće nakon stupanja na snagu novih propisa.

  1. Minimalan iznos plaće i zadržavanje neto iznosa na ruke zaposlenika:
OPIS  Prije izmjene neoporezivog iznosa Toplog obroka  Trenutni obračun – zadržan iznos neto plaće zaposlenika  Očekivane izmjene u 2017. godini  Razlika (2-1)  Razlika (3-1)  Razlika (3-2)
1 2 3
 Iznos neto plaće poslije poreza na dohodak                               415,00                               590,00                               590,00         175,00         175,00                   –
 Topli obrok                               350,00                               175,00                               175,00 -175,00 -175,00                   –
 Prevoz                                 53,00                                 53,00                                 53,00                 –                 –                   –
 Ukupno na ruke zaposlenika                               818,00                                  818,00                                  818,00                    –                      –                        –     
 Doprinosi                               257,00                               374,00                               418,00         117,00         161,00            44,00
 Porez                                 13,00                                 32,00                                 30,00           19,00           17,00 -2,00
 Naknade                                   7,00                                 11,00                                 14,00             4,00             7,00              3,00
 Ukupno troškovi poslodavca                           1.095,00                              1.235,00                              1.280,00            140,00            185,00               45,00   

Ako se analizira prethodni uporedni pregled možemo zaključiti da će, ukoliko prednacrti zakona budu usvojeni, novi obračun imati negativan efekat, odnosno povećanje 45 KM, u odnosu na trenutni obračun zadržanog iznosa neto primanja prije promjena. Također, vidljivo je da će povećanje troškova koje je nastalo usljed smanjenja neoporezivog iznosa toplog obroka, a kod minimalnih primanja, ostati na teret poslodavca ili će isti smanjiti plaće zaposlenicima.

 

  1. Iznos neto plaće 1.000 KM i zadržavanje neto iznosa na ruke zaposlenika:
OPIS  Prije izmjene neoporezivog iznosa Toplog obroka  Trenutni obračun – zadržan iznos neto plaće zaposlenika  Očekivane izmjene u 2017. godini  Razlika (2-1)  Razlika (3-1)  Razlika (3-2)
1 2 3
 Iznos neto plaće poslije poreza na dohodak                           1.000,00                           1.175,00                           1.175,00         175,00         175,00                   –
 Topli obrok                               350,00                               175,00                               175,00 -175,00 -175,00                   –
 Prevoz                                 53,00                                 53,00                                 53,00                 –                 –                   –
 Ukupno na ruke zaposlenika                           1.403,00                              1.403,00                              1.403,00                    –                      –                        –     
 Doprinosi                               648,00                               765,00                               745,00         117,00           97,00 -20,00
 Porez                                 78,00                                 98,00                               110,00           20,00           32,00            12,00
 Naknade                                 18,00                                 21,00                                 25,00             3,00             7,00              4,00
 Ukupno troškovi poslodavca                           2.147,00                              2.287,00                              2.283,00            140,00            136,00    -4,00

 

Iz drugog primjera, vidljivo je da će efekat novih promjena na plaću od 1.000 KM sa dodatim naknadama biti neutralan s tim da se ranije povećanje troškova neće neutralizirati.

Za veće iznose plaća povećava se i pozitivan efekat izmjena.

Treba napomenuti da se sve navedeno odnosi samo na poslodavce koji su isplaćivali maksimalne neoporezive iznose toplog obroka.

Ukoliko isto nije slučaj tj. ukoliko su isplaćivani manji iznosi toplog obroka i povećanje troškova je niže. U našim primjerima naveli smo maksimalne iznose, a svakom pojedinačnom slučaju treba pristupiti na poseban način.

 

Da li će nove izmjene biti usvojene, na opisani način, ostaje da se vidi u 2017. godini?

 



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