{"id":3323,"date":"2023-07-31T08:49:13","date_gmt":"2023-07-31T08:49:13","guid":{"rendered":"https:\/\/www.confida.rs\/rs\/?p=3323"},"modified":"2023-07-31T08:49:13","modified_gmt":"2023-07-31T08:49:13","slug":"dva-modela-samooporezivanja","status":"publish","type":"post","link":"https:\/\/www.confida.rs\/rs\/dva-modela-samooporezivanja\/","title":{"rendered":"Dva modela samooporezivanja"},"content":{"rendered":"

Od 1. Januara 2023. godine Frilenseri porez na prihod pla\u0107aju prema jednom od dva modela koji sami odaberu. Svoje obaveze frilenseri prijavljuju i pla\u0107aju kvartalno, uz mogu\u0107nost da u okviru svakog obra\u010dunskog perioda, odnosno kvartala, izaberu jedan od dva na\u010dina samooporezivanja koji su detaljnije prikazani kroz u nastavku.<\/p>\n

Model 1<\/strong><\/h2>\n

Normirani tro\u0161kovi ukupno iznose 96.000 RSD u kvartalu. Od toga porez \u010dini 20% tako \u0161to poresku osnovicu \u010dini bruto prihod ostvaren u kvartalu umanjen za normirane tro\u0161kove. To zna\u010di da ukoliko u kvartalu ostvarite do 96.000 RSD, ne\u0107ete imati obavezu pla\u0107anja poreza.<\/p>\n

Doprinosi za penzijsko i invalidsko osiguranje \u010dine 24% od toga osnovicu za pla\u0107anje PIO doprinosa \u010dini bruto prihod ostvaren u kvartalu umanjen za normirane tro\u0161kove. To zna\u010di da ukoliko u kvartalu ostvarite do 96.000 RSD, ne\u0107ete imati obavezu pla\u0107anja doprinosa za penzijsko osiguranje.<\/p>\n

Dok doprinosi za zdravstveno osiguranje iznose 10,3% ukoliko niste nosilac zdravstvenog osiguranja po nekom drugom osnovu (npr. kao zaposleni ili prema me\u0111unarodnom ugovoru), u obavezi ste da platite zdravstveno osiguranje. Stopa od 10,3% primenjuje se na trostruki iznos osnovice od 15% prose\u010dne mese\u010dne zarade u RS, \u0161to zna\u010di da je minimalni iznos za pla\u0107anje 4.789 RSD za kvartal. Ukoliko je ova osnovica ni\u017ea od oporezivog prihoda, kao osnovica za pla\u0107anje doprinosa ra\u010duna\u0107e se oporezivi prihod.\u00a0<\/strong><\/p>\n

Model 2<\/strong><\/h2>\n

Normirani tro\u0161kovi 57.900 RSD u kvartalu, uve\u0107an za 34% od bruto prihoda ostvarenog u kvartalu. Kod ovog modela porez \u010dini 10%, te je oporeziv prihod jednak bruto prihodu umanjenom za normirane tro\u0161kove. To zna\u010di da ukoliko u kvartalu ostvarite manje prihoda nego \u0161to je visina oporezivog prihoda, ne\u0107ete imati obavezu pla\u0107anja poreza.<\/p>\n

Doprinosi za penzijsko i invalidsko osiguranje \u010dini 24%, te je PIO doprinos je obavezan. Osnovica za pla\u0107anje doprinosa za PIO je najmanje trostruki iznos najni\u017ee mese\u010dne osnovice doprinosa. To zna\u010di da \u0107ete na kvartalnom nivou morati da platite najmanje 25.218 RSD za doprinos za PIO. Ukoliko je osnovica ni\u017ea od oporezivog prihoda, kao osnovica za pla\u0107anje doprinosa ra\u010duna\u0107e se oporezivi prihod.<\/p>\n

Na kraju, Doprinosi za zdravstveno osiguranje 10,3% – ukoliko niste nosilac zdravstvenog osiguranja po nekom drugom osnovu (npr. kao zaposleni ili prema me\u0111unarodnom ugovoru), u obavezi ste da platite zdravstveno osiguranje. Stopa od 10,3% primenjuje se na trostruki iznos osnovice od 15% prose\u010dne mese\u010dne zarade u RS, \u0161to zna\u010di da je minimalni iznos za pla\u0107anje 4.789 RSD za kvartal. Ukoliko je ova osnovica ni\u017ea od oporezivog prihoda, kao osnovica za pla\u0107anje doprinosa ra\u010duna\u0107e se oporezivi prihod.<\/p>\n","protected":false},"excerpt":{"rendered":"

Od 1. Januara 2023. godine Frilenseri porez na prihod pla\u0107aju prema jednom od dva modela koji sami odaberu.<\/p>\n","protected":false},"author":1,"featured_media":3324,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[52,54,6,1,64],"tags":[],"yoast_head":"\nDva modela samooporezivanja - Confida<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.confida.rs\/rs\/dva-modela-samooporezivanja\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Dva modela samooporezivanja - Confida\" \/>\n<meta property=\"og:description\" content=\"Od 1. 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