09-020MODEL OBRAČUNA PLAĆE OD 01.01.2014.g.

SALARY MODEL AS OF 1st Jan 2014

OBRAČUN PLAĆE SALARY CALCULATION NOTES:

Bruto dohodak Gross salary 3,017.61

MIO iz plaće Pension fund contributions 603.52 20.00% 1)
UKUPNO DOPRINOSI IZ PLAĆE TOTAL CONTRIBUTIONS FROM SALARY 603.52 20.00%
DOHODAK Salary ex. contributions 2,414.09
Osobni odbitak Personal deductibles 2,200.00 1.0 2)
Osnovica za obračun poreza Tax base 214.09
Porez 12% Tax 12% 25.69 3)
Porez 25% Tax 25% 0.00 -496.48 4)
Porez 40% Tax 40% 0.00 5)
Ukupno porez Total taxes 25.69
Prirez Sur-taxes 3.34 13.00% 6)
Ukupno porez i prirez Total taxes and sur-taxes 29.03
NETO DOHODAK NET SALARY 2,385.06

ZO na plaću Health insurance on salary 392.29 7)

Doprinos za slučaj ozljede i profes. bolest Contributions for injuries and professional illness 15.09 8)
Doprinos za zapošljavanje Contributions for employment 51.30 9)
UKUPNO DOPRINOSI NA PLAĆU TOTAL CONTRIBUTIONS ON SALARY 458.68

UKUPAN TROŠAK ZA POSLODAVCA TOTAL COSTS FOR COMPANY 3,476.29 1.46

1) In Croatia, maximum base for pension fund is set (HRK 46.536). It means that if gross salary is above that amount
maximum of HRK 9.307,20 (HRK 46.536 x 20%) will be charged. Depending whether person is in the second pension pillar,
one have to enter 20% or 15% if one has right to stay in the first pillar only.

2) Personal deductibles depend on family status: basic personal deductible factor is 1.0, then it is increased by 0.5
for family member that is supported, then it is also increased by 0.5 for the first child, by 0.7 for the second child,
by 1.0 for the third child etc.

3) For tax base of up to HRK 2.200.

4) For tax base in between HRK 2.200 - HRK 8.800.

5) For tax base higher than HRK 8.800.

6) Additional tax depending on the place where employee lives. E.g. Zagreb has the highest rate of 18%, other cities are in between
1% to 15%.

7) Please take a note that these contributions are "on" salary, not "from" salary as pensions for example. That means
this is an extra charge for employer and is not deducted from employee's salary. Health insurance is charged by 13%
on gross salary.

8) 0.50% on gross salary.

9) 1.70 on gross salary.

 Stijepo Ilišević

1848,55

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 Ivana Matošević

1848,55

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