{"id":2,"date":"2022-06-03T14:58:37","date_gmt":"2022-06-03T14:58:37","guid":{"rendered":"https:\/\/primanota.ba\/?page_id=2"},"modified":"2025-02-05T10:29:23","modified_gmt":"2025-02-05T10:29:23","slug":"kalkulatori","status":"publish","type":"page","link":"https:\/\/primanota.ba\/index.php\/kalkulatori\/","title":{"rendered":"Kalkulatori"},"content":{"rendered":"<div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start\" style=\"max-width:1435.2px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-spacing-right-large:1.92%;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><a class=\"fusion-modal-text-link\" href=\"#\"><script src=\"..\/..\/kalk2025.js\"><\/script><\/p>\n<style>\n<p>scroll-behavior: smooth;\n.kalklink { background: #F3F6F8;color:#004D80; float:left; box-shadow: 2px 2px 2px 2px #888888;padding:0.6em;margin:0.5em;cursor:pointer;}<\/p>\n<p>div#kalkulatori input{\n\twidth: 100px; font-size:12pt;color:#333;text-align:right; \n}\ndiv#kalkulatori td{\n\tborder-bottom: 1px solid #eee; font-size:12pt;<\/p>\n<p>\t}\n.desno {text-align:right;}\t\n<\/style>\n<table>\n<tbody>\n<tr>\n<td>\n<div id=\"kalk_link_plata22\" class=\"kalklink\"><a href=\"#kalkulatori\">Obra\u010dun plate za puno radno vrijeme<\/a><\/div>\n<div id=\"kalk_link_plata3_22\" class=\"kalklink\"><a href=\"#kalkulatori\">Obra\u010dun plate na nepuno radno vrijeme<\/a><\/div>\n<div id=\"kalk_link_plata2_22\" class=\"kalklink\"><a href=\"#kalkulatori\">Obra\u010dun plate sa minulim radom i toplim obrokom<\/a><\/div>\n<div id=\"kalk_link_platatext\" class=\"kalklink\"><a href=\"#kalkulatori\">Obra\u010dun plate sa minulim radom i toplim obrokom za tekstilnu industriju<\/a><\/div>\n<div id=\"kalk_link_menadzer\" class=\"kalklink\"><a href=\"#kalkulatori\">Menad\u017eerski ugovor ili du\u017enosti bez zasnivanja radnog odnosa \/ Naknade za \u010dlanove upravnog i nadzornog odbora<\/a><\/div>\n<div id=\"kalk_link_djel\" class=\"kalklink\"><a href=\"#kalkulatori\">Ugovor o djelu \/ Dopunski rad<\/a><\/div>\n<div id=\"kalk_link_autor\" class=\"kalklink\"><a href=\"#kalkulatori\">Autorski ugovor<\/a><\/div>\n<div id=\"kalk_link_priv\" class=\"kalklink\"><a href=\"#kalkulatori\">Privremeni i povremeni poslovi<\/a><\/div>\n<div id=\"kalk_link_zakup\" class=\"kalklink\"><a href=\"#kalkulatori\">Zakup<\/a><\/div>\n<div id=\"kalk_link_ostalidoh\" class=\"kalklink\"><a href=\"#kalkulatori\">Ostali dohodak<\/a><\/div>\n<div id=\"kalk_link_poljonekom\" class=\"kalklink\"><a href=\"#kalkulatori\">Nekomercijalno gazdinstvo<\/a><\/div>\n<div id=\"kalk_link_poljokom45\" class=\"kalklink\"><a href=\"#kalkulatori\">Komercijalno gazdinstvo (45\/37) &#8211; osiguranici na PIO<\/a><\/div>\n<div id=\"kalk_link_poljokom55\" class=\"kalklink\"><a href=\"#kalkulatori\">Komercijalno gazdinstvo (55\/55) &#8211; nisu osiguranici na PIO<\/a><\/div>\n<div id=\"kalk_link_pred\" class=\"kalklink\"><a href=\"#kalkulatori\">Vlasnik preduzetni\u010dke radnje<\/a><\/div>\n<div id=\"kalk_link_predpro\" class=\"kalklink\"><a href=\"#kalkulatori\">Vlasnik preduzetni\u010dke radnje &#8211; profesionalno zanimanje<\/a><\/div>\n<div id=\"kalk_link_stazdatum\" class=\"kalklink\"><a href=\"#kalkulatori\">Nala\u017eenje datuma pune godine sta\u017ea<\/a><\/div>\n<div id=\"kalk_link_kamatapu\" class=\"kalklink\"><a href=\"#kalkulatori\">Poreska kamata<\/a><\/div>\n<div id=\"kalk_link_pdv\" class=\"kalklink\"><a href=\"#kalkulatori\">Obra\u010dun PDV-a<\/a><\/div>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div id='kalkulatori'>\n<p>\t\t<!-- start #kopiranje --><\/p>\n<table>\n<tr>\n<td>\n<div id='kalk_link_plata22' class='kalklink' style='background-image: url(\"images\/kalkulator_back.png?3232\");  background-size: 100%; color:#fff;' >\n<table valign='middle' style='border:none; height:100%;width:100%'>\n<tr>\n<td style='border:none'>Plata za puno radno vrijeme<\/td>\n<\/tr>\n<\/table>\n<\/div>\n<div id='kalk_link_plata3_22' class='kalklink' style='background-image: url(\"images\/kalkulator_back.png?3232\");  background-size: 100%; color:#fff;' >\n<table valign='middle' style='border:none; height:100%;width:100%'>\n<tr>\n<td style='border:none'>Plata za nepuno radno vrijeme<\/td>\n<\/tr>\n<\/table>\n<\/div>\n<div id='kalk_link_plata2_22' class='kalklink' style='background-image: url(\"images\/kalkulator_back.png?3232\");  background-size: 100%; color:#fff;' >\n<table valign='middle' style='border:none; height:100%;width:100%'>\n<tr>\n<td style='border:none'>Plata s minulim radom i toplim obrokom<\/td>\n<\/tr>\n<\/table>\n<\/div>\n<div id='kalk_link_platatext' class='kalklink' style='background-image: url(\"images\/kalkulator_back.png?3232\");  background-size: 100%; color:#fff;' >\n<table valign='middle' style='border:none; height:100%;width:100%'>\n<tr>\n<td style='border:none'>Plata s minulim radom i toplim obrokom za tekstilnu industriju<\/td>\n<\/tr>\n<\/table>\n<\/div>\n<div id='kalk_link_menadzer' class='kalklink' style='background-image: url(\"images\/kalkulator_back.png?3232\");  background-size: 100%; color:#fff;' >\n<table valign='middle' style='border:none; height:100%;width:100%'>\n<tr>\n<td style='border:none'>Menad\u017eerski ugovor \/ Du\u017enosti bez zasnivanja radnog odnosa<\/td>\n<\/tr>\n<\/table>\n<\/div>\n<div id='kalk_link_djel' class='kalklink' style='background-image: url(\"images\/kalkulator_back.png?3232\");  background-size: 100%; color:#fff;' >\n<table valign='middle' style='border:none; height:100%;width:100%'>\n<tr>\n<td style='border:none'>Ugovor o djelu \/ Dopunski rad<\/td>\n<\/tr>\n<\/table>\n<\/div>\n<div id='kalk_link_autor' class='kalklink' style='background-image: url(\"images\/kalkulator_back.png?3232\");  background-size: 100%; color:#fff;' >\n<table valign='middle' style='border:none; height:100%;width:100%'>\n<tr>\n<td style='border:none'>Autorski ugovor<\/td>\n<\/tr>\n<\/table>\n<\/div>\n<div id='kalk_link_priv' class='kalklink' style='background-image: url(\"images\/kalkulator_back.png?3232\");  background-size: 100%; color:#fff;' >\n<table valign='middle' style='border:none; height:100%;width:100%'>\n<tr>\n<td style='border:none'>Privremeni i povremeni poslovi<\/td>\n<\/tr>\n<\/table>\n<\/div>\n<div id='kalk_link_zakup' class='kalklink' style='background-image: url(\"images\/kalkulator_back.png?3232\");  background-size: 100%; color:#fff;' >\n<table valign='middle' style='border:none; height:100%;width:100%'>\n<tr>\n<td style='border:none'>ZAKUP pokretne ili nepokretne imovine<\/td>\n<\/tr>\n<\/table>\n<\/div>\n<div id='kalk_link_ostalidoh' class='kalklink' style='background-image: url(\"images\/kalkulator_back.png?3232\");  background-size: 100%; color:#fff;' >\n<table valign='middle' style='border:none; height:100%;width:100%'>\n<tr>\n<td style='border:none'>Ostali dohodak<\/td>\n<\/tr>\n<\/table>\n<\/div>\n<div id='kalk_link_poljonekom' class='kalklink' style='background-image: url(\"images\/kalkulator_back.png?3232\");  background-size: 100%; color:#fff;' >\n<table valign='middle' style='border:none; height:100%;width:100%'>\n<tr>\n<td style='border:none'>Doprinosi nekomercijalno gazdinstvo<\/td>\n<\/tr>\n<\/table>\n<\/div>\n<div id='kalk_link_poljokom45' class='kalklink' style='background-image: url(\"images\/kalkulator_back.png?3232\");  background-size: 100%; color:#fff;' >\n<table valign='middle' style='border:none; height:100%;width:100%'>\n<tr>\n<td style='border:none'>Doprinosi komercijalno gazdinstvo (45\/37) &#8211; osiguranici na PIO<\/td>\n<\/tr>\n<\/table>\n<\/div>\n<div id='kalk_link_poljokom55' class='kalklink' style='background-image: url(\"images\/kalkulator_back.png?3232\");  background-size: 100%; color:#fff;' >\n<table valign='middle' style='border:none; height:100%;width:100%'>\n<tr>\n<td style='border:none'>Doprinosi komercijalno gazdinstvo (55\/55) &#8211; nisu osiguranici na PIO<\/td>\n<\/tr>\n<\/table>\n<\/div>\n<div id='kalk_link_pred' class='kalklink' style='background-image: url(\"images\/kalkulator_back.png?3232\");  background-size: 100%; color:#fff;' >\n<table valign='middle' style='border:none; height:100%;width:100%'>\n<tr>\n<td style='border:none'>Doprinosi za vlasnika preduzetni\u010dke radnje<\/td>\n<\/tr>\n<\/table>\n<\/div>\n<div id='kalk_link_predpro' class='kalklink' style='background-image: url(\"images\/kalkulator_back.png?3232\");  background-size: 100%; color:#fff;' >\n<table valign='middle' style='border:none; height:100%;width:100%'>\n<tr>\n<td style='border:none'>Doprinosi za profesionalno zanimanje<\/td>\n<\/tr>\n<\/table>\n<\/div>\n<div id='kalk_link_stazdatum' class='kalklink' style='background-image: url(\"images\/kalkulator_back.png?3232\");  background-size: 100%; color:#fff;' >\n<table valign='middle' style='border:none; height:100%;width:100%'>\n<tr>\n<td style='border:none'>Nala\u017eenje datuma pune godine sta\u017ea<\/td>\n<\/tr>\n<\/table>\n<\/div>\n<div id='kalk_link_kamatapu' class='kalklink' style='background-image: url(\"images\/kalkulator_back.png?3232\");  background-size: 100%; color:#fff;' >\n<table valign='middle' style='border:none; height:100%;width:100%'>\n<tr>\n<td style='border:none'>Poreska kamata<\/td>\n<\/tr>\n<\/table>\n<\/div>\n<div id='kalk_link_pdv' class='kalklink' style='background-image: url(\"images\/kalkulator_back.png?3232\");  background-size: 100%; color:#fff;' >\n<table valign='middle' style='border:none; height:100%;width:100%'>\n<tr>\n<td style='border:none'>Obra\u010dun PDV-a<\/td>\n<\/tr>\n<\/table>\n<\/div>\n<\/td>\n<\/tr>\n<\/table>\n<div id='kalk_plata22'>\n<div id='kalk_box'><a name='plata22'><\/a><\/p>\n<h3>Plata za puno radno vrijeme<\/h3>\n<p><\/p>\n<table style='width:95%;'>\n<tr>\n<td  style='width:150px'>Bruto plata<\/td>\n<td  class='desno'  style='width:30%;font-weight:bold;'>B=<input id='plata22_B' type='text' value='1344.26'  style='background:#CCF0FF;width:120px;text-align:right; border:2px solid #333' \/><\/td>\n<td  style='width:10%;font-weight:bold;'>KM<\/td>\n<td>B=N+D+P, ako je N<=(O+U)*0.69, onda B=N\/0.69, ako je N>(O+U)*0.69, onda B=(N-(O+U)*0.08)\/0.61<\/td>\n<\/tr>\n<tr>\n<td  style='width:150px'>Ukupni doprinosi<\/td>\n<td  class='desno'  style='width:30%;font-weight:bold;'>D=<input id='plata22_D' type='text' value=''  readonly disable style='background:#FFD6DA;width:120px;text-align:right; ' \/><\/td>\n<td  style='width:10%;font-weight:bold;'>KM<\/td>\n<td>D=B*31%<\/td>\n<\/tr>\n<tr>\n<td  style='width:150px'>Doprinosi za PIO<\/td>\n<td  class='desno'  style='width:30%;font-weight:bold;'>PIO=<input id='plata22_PIO' type='text' value=''  readonly disable style='background:#eee;width:120px;text-align:right; ' \/><\/td>\n<td  style='width:10%;font-weight:bold;'>KM<\/td>\n<td>PIO-18.5%<\/td>\n<\/tr>\n<tr>\n<td  style='width:150px'>Doprinosi za ZDR<\/td>\n<td  class='desno'  style='width:30%;font-weight:bold;'>ZDR=<input id='plata22_ZDR' type='text' value=''  readonly disable style='background:#eee;width:120px;text-align:right; ' \/><\/td>\n<td  style='width:10%;font-weight:bold;'>KM<\/td>\n<td>ZDR-10.2%<\/td>\n<\/tr>\n<tr>\n<td  style='width:150px'>Doprinosi za DJ<\/td>\n<td  class='desno'  style='width:30%;font-weight:bold;'>DJ=<input id='plata22_DJ' type='text' value=''  readonly disable style='background:#eee;width:120px;text-align:right; ' \/><\/td>\n<td  style='width:10%;font-weight:bold;'>KM<\/td>\n<td>DJ-1.70%<\/td>\n<\/tr>\n<tr>\n<td  style='width:150px'>Doprinosi za NZ<\/td>\n<td  class='desno'  style='width:30%;font-weight:bold;'>NZ=<input id='plata22_NZ' type='text' value=''  readonly disable style='background:#eee;width:120px;text-align:right; ' \/><\/td>\n<td  style='width:10%;font-weight:bold;'>KM<\/td>\n<td>NZ-0.6%<\/td>\n<\/tr>\n<tr>\n<td  style='width:150px'>Li\u010dni odbitak<\/td>\n<td  class='desno'  style='width:30%;font-weight:bold;'>O=<input id='plata22_O' type='text' value='1000'  style='background:#FDFFD1;width:120px;text-align:right; border:2px solid #333' \/><\/td>\n<td  style='width:10%;font-weight:bold;'>KM<\/td>\n<td>ako je O>B onda je O=B<\/td>\n<\/tr>\n<tr>\n<td  style='width:150px'>Umanjenje po poreskoj kartici<\/td>\n<td  class='desno'  style='width:30%;font-weight:bold;'>U=<input id='plata22_U' type='text' value='0'  style='background:#FDFFD1;width:120px;text-align:right; border:2px solid #333' \/><\/td>\n<td  style='width:10%;font-weight:bold;'>KM<\/td>\n<td>ako je O+U>B onda je U=B-O<\/td>\n<\/tr>\n<tr>\n<td  style='width:150px'>Porez<\/td>\n<td  class='desno'  style='width:30%;font-weight:bold;'>P=<input id='plata22_P' type='text' value=''  readonly disable style='background:#FFD6DA;width:120px;text-align:right; ' \/><\/td>\n<td  style='width:10%;font-weight:bold;'>KM<\/td>\n<td>P=(B-(O+U))*8%<\/td>\n<\/tr>\n<tr>\n<td  style='width:150px'>Neto plata:<\/td>\n<td  class='desno'  style='width:30%;font-weight:bold;'>N=<input id='plata22_N' type='text' value='900'  style='background:#C2FFC3;width:120px;text-align:right; border:2px solid #333' \/><\/td>\n<td  style='width:10%;font-weight:bold;'>KM<\/td>\n<td>N=B-D-P<\/td>\n<\/tr>\n<tr>\n<td  style='width:150px'>Doprinos za solidarnost:<\/td>\n<td  class='desno'  style='width:30%;font-weight:bold;'>S=<input id='plata22_S' type='text' value=''  readonly disable style='background:#FFD6DA;width:120px;text-align:right; ' \/><\/td>\n<td  style='width:10%;font-weight:bold;'>KM<\/td>\n<td>S=N*0.25%<\/td>\n<\/tr>\n<tr>\n<td  style='width:150px'>Isplata radniku:<\/td>\n<td  class='desno'  style='width:30%;font-weight:bold;'>I=<input id='plata22_I' type='text' value=''  style='background:#C2FFC3;width:120px;text-align:right; border:2px solid #333' \/><\/td>\n<td  style='width:10%;font-weight:bold;'>KM<\/td>\n<td>I=N-S<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><b>Ukupne obaveze: <input type='text' id='plata22_ukupno' value='' style='width:120px;text-align:right;background:#FFD6DA'\/> KM<\/b><\/td>\n<\/tr>\n<\/table>\n<p><\/p>\n<div style='color:#aaa;font-size:8pt;width:100%;text-align:right' id='plata22_power'><\/div>\n<\/div>\n<p style='color:#888;font-size:10pt;border-top:2px solid #eee;'><i>Najni\u017ea plata u Republici Srpskoj od 1.1.2024. godine iznosi 900 KM. Li\u010dni odbitak je 1000 KM. Poreska osnovica je bruto plata umanjena za li\u010dni odbitak. Ukupni doprinosi 31%.<\/i><\/p>\n<\/div>\n<div id='kalk_plata3_22'>\n<div id='kalk_box'><a name='plata3_22'><\/a><\/p>\n<h3>Plata za nepuno radno vrijeme<\/h3>\n<p><\/p>\n<table style='width:95%;'>\n<tr>\n<td  style='width:150px'>Radno vrijeme kod ovog poslodavca<\/td>\n<td  class='desno'  style='width:30%;font-weight:bold;'>RV=<input id='plata3_22_RV' type='text' value='4'  style='background:#eee;width:120px;text-align:right; border:2px solid #333' \/><\/td>\n<td  style='width:10%;font-weight:bold;'>h<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td  style='width:150px'>Radno vrijeme kod drugih poslodavaca <\/td>\n<td  class='desno'  style='width:30%;font-weight:bold;'>RV2=<input id='plata3_22_RV2' type='text' value='0'  style='background:#eee;width:120px;text-align:right; border:2px solid #333' \/><\/td>\n<td  style='width:10%;font-weight:bold;'>h<\/td>\n<td><span style='color:red'><b>Va\u017ena napomena:<\/b><\/span> Ako je radnik zaposlen kod vi\u0161e poslodavaca i ako se ispla\u0107uju plate ve\u0107e od minimalne ovaj obra\u010dun ne mora biti ta\u010dan, jer iznos doplate doprinosa zavisi od obra\u010duna plate kod drugog poslodavca.<\/td>\n<\/tr>\n<tr>\n<td  style='width:150px'>Koeficijent<\/td>\n<td  class='desno'  style='width:30%;font-weight:bold;'>K=<input id='plata3_22_K' type='text' value='1'  readonly disable style='background:#eee;width:120px;text-align:right; ' \/><\/td>\n<td  style='width:10%;font-weight:bold;'><\/td>\n<td>K=RV\/(RV+RV2)<\/td>\n<\/tr>\n<tr>\n<td  style='width:150px'>Bruto plata<\/td>\n<td  class='desno'  style='width:30%;font-weight:bold;'>B=<input id='plata3_22_B' type='text' value='898.61'  style='background:#CCF0FF;width:120px;text-align:right; border:2px solid #333' \/><\/td>\n<td  style='width:10%;font-weight:bold;'>KM<\/td>\n<td>B=N+D+P. Ako je N<900, onda je B=(N-(O+U)*0.08+D)\/0.92. Ako je N>900 i N<=(O+U)*0.69, onda B=N\/0.69. Ako je N>(O+U)*0.69, onda B=(N-(O+U)*0.08)\/0.61<\/td>\n<\/tr>\n<tr>\n<td  style='width:150px'>Ukupni doprinosi<\/td>\n<td  class='desno'  style='width:30%;font-weight:bold;'>D=<input id='plata3_22_D' type='text' value=''  readonly disable style='background:#FFD6DA;width:120px;text-align:right; ' \/><\/td>\n<td  style='width:10%;font-weight:bold;'>KM<\/td>\n<td>D=B*31%, ako je D<416.72, onda je D=416.72*K<\/td>\n<\/tr>\n<tr>\n<td  style='width:150px'>Doprinosi za PIO<\/td>\n<td  class='desno'  style='width:30%;font-weight:bold;'>PIO=<input id='plata3_22_PIO' type='text' value=''  readonly disable style='background:#eee;width:120px;text-align:right; ' \/><\/td>\n<td  style='width:10%;font-weight:bold;'>KM<\/td>\n<td>PIO-18.5%<\/td>\n<\/tr>\n<tr>\n<td  style='width:150px'>Doprinosi za ZDR<\/td>\n<td  class='desno'  style='width:30%;font-weight:bold;'>ZDR=<input id='plata3_22_ZDR' type='text' value=''  readonly disable style='background:#eee;width:120px;text-align:right; ' \/><\/td>\n<td  style='width:10%;font-weight:bold;'>KM<\/td>\n<td>ZDR-10.2%<\/td>\n<\/tr>\n<tr>\n<td  style='width:150px'>Doprinosi za DJ<\/td>\n<td  class='desno'  style='width:30%;font-weight:bold;'>DJ=<input id='plata3_22_DJ' type='text' value=''  readonly disable style='background:#eee;width:120px;text-align:right; ' \/><\/td>\n<td  style='width:10%;font-weight:bold;'>KM<\/td>\n<td>DJ-1.70%<\/td>\n<\/tr>\n<tr>\n<td  style='width:150px'>Doprinosi za NZ<\/td>\n<td  class='desno'  style='width:30%;font-weight:bold;'>NZ=<input id='plata3_22_NZ' type='text' value=''  readonly disable style='background:#eee;width:120px;text-align:right; ' \/><\/td>\n<td  style='width:10%;font-weight:bold;'>KM<\/td>\n<td>NZ-0.6%<\/td>\n<\/tr>\n<tr>\n<td  style='width:150px'>Li\u010dni odbitak<\/td>\n<td  class='desno'  style='width:30%;font-weight:bold;'>O=<input id='plata3_22_O' type='text' value='500'  style='background:#FDFFD1;width:120px;text-align:right; border:2px solid #333' \/><\/td>\n<td  style='width:10%;font-weight:bold;'>KM<\/td>\n<td>O=1000*RV\/8 (ako je O>B onda je O=B)<\/td>\n<\/tr>\n<tr>\n<td  style='width:150px'>Umanjenje po poreskoj kartici<\/td>\n<td  class='desno'  style='width:30%;font-weight:bold;'>U=<input id='plata3_22_U' type='text' value='0'  style='background:#FDFFD1;width:120px;text-align:right; border:2px solid #333' \/><\/td>\n<td  style='width:10%;font-weight:bold;'>KM<\/td>\n<td>ako je O+U>B onda je U=B-O<\/td>\n<\/tr>\n<tr>\n<td  style='width:150px'>Porez<\/td>\n<td  class='desno'  style='width:30%;font-weight:bold;'>P=<input id='plata3_22_P' type='text' value=''  readonly disable style='background:#FFD6DA;width:120px;text-align:right; ' \/><\/td>\n<td  style='width:10%;font-weight:bold;'>KM<\/td>\n<td>P=(B-(O+U))*8%<\/td>\n<\/tr>\n<tr>\n<td  style='width:150px'>Neto plata:<\/td>\n<td  class='desno'  style='width:30%;font-weight:bold;'>N=<input id='plata3_22_N' type='text' value='450'  style='background:#C2FFC3;width:120px;text-align:right; border:2px solid #333' \/><\/td>\n<td  style='width:10%;font-weight:bold;'>KM<\/td>\n<td>N=B-D-P<\/td>\n<\/tr>\n<tr>\n<td  style='width:150px'>Doprinos za solidarnost:<\/td>\n<td  class='desno'  style='width:30%;font-weight:bold;'>S=<input id='plata3_22_S' type='text' value=''  readonly disable style='background:#FFD6DA;width:120px;text-align:right; ' \/><\/td>\n<td  style='width:10%;font-weight:bold;'>KM<\/td>\n<td>S=N*0.25%<\/td>\n<\/tr>\n<tr>\n<td  style='width:150px'>Isplata radniku:<\/td>\n<td  class='desno'  style='width:30%;font-weight:bold;'>I=<input id='plata3_22_I' type='text' value=''  style='background:#C2FFC3;width:120px;text-align:right; border:2px solid #333' \/><\/td>\n<td  style='width:10%;font-weight:bold;'>KM<\/td>\n<td>I=N-S<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><b>Ukupne obaveze: <input type='text' id='plata3_22_ukupno' value='' style='width:120px;text-align:right;background:#FFD6DA'\/> KM<\/b><\/td>\n<\/tr>\n<\/table>\n<p><\/p>\n<div style='color:#aaa;font-size:8pt;width:100%;text-align:right' id='plata3_22_power'><\/div>\n<\/div>\n<p style='color:#888;font-size:10pt;border-top:2px solid #eee;'><i>Najni\u017ea plata u Republici Srpskoj od 1.1.2024. godine iznosi 900 KM. Li\u010dni odbitak je 1000 KM srazmjerno radnom vremenu. Poreska osnovica je bruto plata umanjena za li\u010dni odbitak. Ukupni doprinosi 31%.<\/i><\/p>\n<\/div>\n<div id='kalk_plata2_22'>\n<div id='kalk_box'><a name='plata2_22'><\/a><\/p>\n<h3>Plata s minulim radom i toplim obrokom<\/h3>\n<p><\/p>\n<table style='width:95%;'>\n<tr>\n<td  style='width:150px'>Radno vrijeme sati dnevno <\/td>\n<td  class='desno'  style='width:30%;font-weight:bold;'>RV=<input id='plata2_22_RV' type='text' value='8'  style='background:#eee;width:120px;text-align:right; border:2px solid #333' \/><\/td>\n<td  style='width:10%;font-weight:bold;'>h<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td  style='width:150px'>Bruto osnovna plata<\/td>\n<td  class='desno'  style='width:30%;font-weight:bold;'>BO=<input id='plata2_22_BO' type='text' value='1344.26'  style='background:#CCF0FF;width:120px;text-align:right; border:2px solid #333' \/><\/td>\n<td  style='width:10%;font-weight:bold;'>KM<\/td>\n<td>Ako je N<(O+U)*0.69, onda je BO=(N\/0.69-TO)\/(1+0.3*ST\/100), ako je N>(O+U)*0.69, onda je BO=((N-(O+U)*0.08)\/0.61-TO)\/(1+0.3*ST\/100)<\/td>\n<\/tr>\n<tr>\n<td  style='width:150px'>Sta\u017e<\/td>\n<td  class='desno'  style='width:30%;font-weight:bold;'>ST=<input id='plata2_22_ST' type='text' value='0'  style='background:#FDFFD1;width:120px;text-align:right; border:2px solid #333' \/><\/td>\n<td  style='width:10%;font-weight:bold;'> godine<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td  style='width:150px'>Bruto minuli rad<\/td>\n<td  class='desno'  style='width:30%;font-weight:bold;'>MR=<input id='plata2_22_MR' type='text' value='0'  readonly disable style='background:#CCF0FF;width:120px;text-align:right; ' \/><\/td>\n<td  style='width:10%;font-weight:bold;'>KM<\/td>\n<td>MR=BO*ST*0.3%<\/td>\n<\/tr>\n<tr>\n<td  style='width:150px'>Bruto topli obrok i regres<\/td>\n<td  class='desno'  style='width:30%;font-weight:bold;'>TO=<input id='plata2_22_TO' type='text' value='378.58'  style='background:#CCF0FF;width:120px;text-align:right; border:2px solid #333' \/><\/td>\n<td  style='width:10%;font-weight:bold;'>KM<\/td>\n<td>Unesite mjese\u010dni iznos toplog obroka i regresa. Minimalni bruto iznos toplog obroka dnevno je 18.24 KM.<\/td>\n<\/tr>\n<tr>\n<td  style='width:150px'>Bruto ukupno<\/td>\n<td  class='desno'  style='width:30%;font-weight:bold;'>B=<input id='plata2_22_B' type='text' value='1722.84'  style='background:#CCF0FF;width:120px;text-align:right; border:2px solid #333' \/><\/td>\n<td  style='width:10%;font-weight:bold;'>KM<\/td>\n<td>B=BO+MR+TO, B=D+P+N, B=(N-(O+U)*0.08)\/0.61<\/td>\n<\/tr>\n<tr>\n<td  style='width:150px'>Doprinosi<\/td>\n<td  class='desno'  style='width:30%;font-weight:bold;'>D=<input id='plata2_22_D' type='text' value=''  readonly disable style='background:#FFD6DA;width:120px;text-align:right; ' \/><\/td>\n<td  style='width:10%;font-weight:bold;'>KM<\/td>\n<td>D=B*31%, PIO-18.5%, ZDR-10.2%, DJ-1.70%, NEZAP-0.6%, ako je RV<8 i D<416.72, onda je D=416.72<\/td>\n<\/tr>\n<tr>\n<td  style='width:150px'>Li\u010dni odbitak<\/td>\n<td  class='desno'  style='width:30%;font-weight:bold;'>O=<input id='plata2_22_O' type='text' value='1000'  style='background:#FDFFD1;width:120px;text-align:right; border:2px solid #333' \/><\/td>\n<td  style='width:10%;font-weight:bold;'>KM<\/td>\n<td>O=1000*RV\/8 (ako je O>B onda je O=B)<\/td>\n<\/tr>\n<tr>\n<td  style='width:150px'>Umanjenje po poreskoj kartici<\/td>\n<td  class='desno'  style='width:30%;font-weight:bold;'>U=<input id='plata2_22_U' type='text' value='0'  style='background:#FDFFD1;width:120px;text-align:right; border:2px solid #333' \/><\/td>\n<td  style='width:10%;font-weight:bold;'>KM<\/td>\n<td>ako je O+U>B onda je U=B-O<\/td>\n<\/tr>\n<tr>\n<td  style='width:150px'>Porez<\/td>\n<td  class='desno'  style='width:30%;font-weight:bold;'>P=<input id='plata2_22_P' type='text' value=''  readonly disable style='background:#FFD6DA;width:120px;text-align:right; ' \/><\/td>\n<td  style='width:10%;font-weight:bold;'>KM<\/td>\n<td>P=(B-(O+U))*8%<\/td>\n<\/tr>\n<tr>\n<td  style='width:150px'>Neto plata:<\/td>\n<td  class='desno'  style='width:30%;font-weight:bold;'>N=<input id='plata2_22_N' type='text' value='900'  style='background:#C2FFC3;width:120px;text-align:right; border:2px solid #333' \/><\/td>\n<td  style='width:10%;font-weight:bold;'>KM<\/td>\n<td>N=B-D-P<\/td>\n<\/tr>\n<tr>\n<td  style='width:150px'>Doprinos za solidarnost:<\/td>\n<td  class='desno'  style='width:30%;font-weight:bold;'>S=<input id='plata2_22_S' type='text' value=''  readonly disable style='background:#FFD6DA;width:120px;text-align:right; ' \/><\/td>\n<td  style='width:10%;font-weight:bold;'>KM<\/td>\n<td>S=N*0.25%<\/td>\n<\/tr>\n<tr>\n<td  style='width:150px'>Isplata radniku:<\/td>\n<td  class='desno'  style='width:30%;font-weight:bold;'>I=<input id='plata2_22_I' type='text' value=''  style='background:#C2FFC3;width:120px;text-align:right; border:2px solid #333' \/><\/td>\n<td  style='width:10%;font-weight:bold;'>KM<\/td>\n<td>I=N-S<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><b>Ukupne obaveze: <input type='text' id='plata2_22_ukupno' value='' style='width:120px;text-align:right;background:#FFD6DA'\/> KM<\/b><\/td>\n<\/tr>\n<\/table>\n<p><\/p>\n<div style='color:#aaa;font-size:8pt;width:100%;text-align:right' id='plata2_22_power'><\/div>\n<\/div>\n<p style='color:#888;font-size:10pt;border-top:2px solid #eee;'><i>Minuli rad je uve\u0107anje osnovne plate za 0,3% za svaku navr\u0161enu godinu sta\u017ea. Isplata toplog obroka od 12.5.2022. godine iznosi 0,85% prosje\u010dne bruto plate za prethodnu godinu za svaki radni dan.<\/i><\/p>\n<\/div>\n<div id='kalk_platatext'>\n<div id='kalk_box'><a name='platatext'><\/a><\/p>\n<h3>Plata s minulim radom i toplim obrokom za tekstilnu industriju<\/h3>\n<p><\/p>\n<table style='width:95%;'>\n<tr>\n<td  style='width:150px'>Radno vrijeme sati dnevno <\/td>\n<td  class='desno'  style='width:30%;font-weight:bold;'>RV=<input id='platatext_RV' type='text' value='8'  style='background:#eee;width:120px;text-align:right; border:2px solid #333' \/><\/td>\n<td  style='width:10%;font-weight:bold;'>h<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td  style='width:150px'>Prosje\u010dna bruto plata<\/td>\n<td  class='desno'  style='width:30%;font-weight:bold;'>PB=<input id='platatext_PB' type='text' value='2146'  readonly disable style='background:#CCF0FF;width:120px;text-align:right; ' \/><\/td>\n<td  style='width:10%;font-weight:bold;'>KM<\/td>\n<td>Prosje\u010dna bruto plata u godini koja prethodi godini obra\u010duna.<\/td>\n<\/tr>\n<tr>\n<td  style='width:150px'>Fiksni doprinosi<\/td>\n<td  class='desno'  style='width:30%;font-weight:bold;'>Df=<input id='platatext_Df' type='text' value='166.32'  readonly disable style='background:#CCF0FF;width:120px;text-align:right; ' \/><\/td>\n<td  style='width:10%;font-weight:bold;'>KM<\/td>\n<td>Df=PB*0.25*0.31<\/td>\n<\/tr>\n<tr>\n<td  style='width:150px'>Bruto osnovna plata<\/td>\n<td  class='desno'  style='width:30%;font-weight:bold;'>BO=<input id='platatext_BO' type='text' value='1072.09'  style='background:#CCF0FF;width:120px;text-align:right; border:2px solid #333' \/><\/td>\n<td  style='width:10%;font-weight:bold;'>KM<\/td>\n<td>Ako je PB>(N-80)\/0.61, onda je BO=(((N-(O+U)*0.08)+Df)\/0.92-TO)\/(1+0.3*ST\/100), ako je PB<=(N-80)\/0.61, onda je BO=((N-(O+U)*0.08)\/0.61-TO)\/(1+0.3*ST\/100)<\/td>\n<\/tr>\n<tr>\n<td  style='width:150px'>Sta\u017e<\/td>\n<td  class='desno'  style='width:30%;font-weight:bold;'>ST=<input id='platatext_ST' type='text' value='0'  style='background:#FDFFD1;width:120px;text-align:right; border:2px solid #333' \/><\/td>\n<td  style='width:10%;font-weight:bold;'> godine<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td  style='width:150px'>Bruto minuli rad<\/td>\n<td  class='desno'  style='width:30%;font-weight:bold;'>MR=<input id='platatext_MR' type='text' value='0'  readonly disable style='background:#CCF0FF;width:120px;text-align:right; ' \/><\/td>\n<td  style='width:10%;font-weight:bold;'>KM<\/td>\n<td>MR=BO*ST*0.3%<\/td>\n<\/tr>\n<tr>\n<td  style='width:150px'>Bruto topli obrok i regres<\/td>\n<td  class='desno'  style='width:30%;font-weight:bold;'>TO=<input id='platatext_TO' type='text' value='0'  style='background:#CCF0FF;width:120px;text-align:right; border:2px solid #333' \/><\/td>\n<td  style='width:10%;font-weight:bold;'>KM<\/td>\n<td>Unesite mjese\u010dni iznos toplog obroka i regresa. <\/td>\n<\/tr>\n<tr>\n<td  style='width:150px'>Bruto ukupno<\/td>\n<td  class='desno'  style='width:30%;font-weight:bold;'>B=<input id='platatext_B' type='text' value='1072.09'  style='background:#CCF0FF;width:120px;text-align:right; border:2px solid #333' \/><\/td>\n<td  style='width:10%;font-weight:bold;'>KM<\/td>\n<td>B=BO+MR+TO, B=D+P+N, ako je PB>B, onda je B=(N-(O+U)*0.08+Df)\/0.92, ako je PB<=B, onda je B=(N-(O+U)*0.08)\/0.61<\/td>\n<\/tr>\n<tr>\n<td  style='width:150px'>Doprinosi<\/td>\n<td  class='desno'  style='width:30%;font-weight:bold;'>D=<input id='platatext_D' type='text' value=''  readonly disable style='background:#FFD6DA;width:120px;text-align:right; ' \/><\/td>\n<td  style='width:10%;font-weight:bold;'>KM<\/td>\n<td>Ako je B < PB, D=Df, ako je B >= PB, onda D=B*31%  <\/td>\n<\/tr>\n<tr>\n<td  style='width:150px'>Li\u010dni odbitak<\/td>\n<td  class='desno'  style='width:30%;font-weight:bold;'>O=<input id='platatext_O' type='text' value='1000'  style='background:#FDFFD1;width:120px;text-align:right; border:2px solid #333' \/><\/td>\n<td  style='width:10%;font-weight:bold;'>KM<\/td>\n<td>O=1000*RV\/8 (ako je O>B onda je O=B)<\/td>\n<\/tr>\n<tr>\n<td  style='width:150px'>Umanjenje po poreskoj kartici<\/td>\n<td  class='desno'  style='width:30%;font-weight:bold;'>U=<input id='platatext_U' type='text' value='0'  style='background:#FDFFD1;width:120px;text-align:right; border:2px solid #333' \/><\/td>\n<td  style='width:10%;font-weight:bold;'>KM<\/td>\n<td>ako je O+U>B onda je U=B-O<\/td>\n<\/tr>\n<tr>\n<td  style='width:150px'>Porez<\/td>\n<td  class='desno'  style='width:30%;font-weight:bold;'>P=<input id='platatext_P' type='text' value=''  readonly disable style='background:#FFD6DA;width:120px;text-align:right; ' \/><\/td>\n<td  style='width:10%;font-weight:bold;'>KM<\/td>\n<td>P=(B-(O+U))*8%<\/td>\n<\/tr>\n<tr>\n<td  style='width:150px'>Neto plata:<\/td>\n<td  class='desno'  style='width:30%;font-weight:bold;'>N=<input id='platatext_N' type='text' value='900'  style='background:#C2FFC3;width:120px;text-align:right; border:2px solid #333' \/><\/td>\n<td  style='width:10%;font-weight:bold;'>KM<\/td>\n<td>N=B-D-P<\/td>\n<\/tr>\n<tr>\n<td  style='width:150px'>Doprinos za solidarnost:<\/td>\n<td  class='desno'  style='width:30%;font-weight:bold;'>S=<input id='platatext_S' type='text' value=''  readonly disable style='background:#FFD6DA;width:120px;text-align:right; ' \/><\/td>\n<td  style='width:10%;font-weight:bold;'>KM<\/td>\n<td>S=N*0.25%<\/td>\n<\/tr>\n<tr>\n<td  style='width:150px'>Isplata radniku:<\/td>\n<td  class='desno'  style='width:30%;font-weight:bold;'>I=<input id='platatext_I' type='text' value=''  style='background:#C2FFC3;width:120px;text-align:right; border:2px solid #333' \/><\/td>\n<td  style='width:10%;font-weight:bold;'>KM<\/td>\n<td>I=N-S<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><b>Ukupne obaveze: <input type='text' id='platatext_ukupno' value='' style='width:120px;text-align:right;background:#FFD6DA'\/> KM<\/b><\/td>\n<\/tr>\n<\/table>\n<p><\/p>\n<div style='color:#aaa;font-size:8pt;width:100%;text-align:right' id='platatext_power'><\/div>\n<\/div>\n<p style='color:#888;font-size:10pt;border-top:2px solid #eee;'><i>Minuli rad je uve\u0107anje osnovne plate za 0,3% za svaku navr\u0161enu godinu sta\u017ea. Isplata toplog obroka od 12.5.2022. godine iznosi 0,85% prosje\u010dne bruto plate za prethodnu godinu za svaki radni dan.<\/i><\/p>\n<\/div>\n<div id='kalk_menadzer'>\n<div id='kalk_box'><a name='menadzer'><\/a><\/p>\n<h3>Menad\u017eerski ugovor \/ Du\u017enosti bez zasnivanja radnog odnosa<\/h3>\n<p><\/p>\n<table style='width:95%;'>\n<tr>\n<td  style='width:150px'>Bruto plata<\/td>\n<td  class='desno'  style='width:30%;font-weight:bold;'>B=<input id='menadzer_B' type='text' value='1653.44'  style='background:#CCF0FF;width:120px;text-align:right; border:2px solid #333' \/><\/td>\n<td  style='width:10%;font-weight:bold;'>KM<\/td>\n<td>B=N\/0.6003, B=N+D+P<\/td>\n<\/tr>\n<tr>\n<td  style='width:150px'>Doprinosi<\/td>\n<td  class='desno'  style='width:30%;font-weight:bold;'>D=<input id='menadzer_D' type='text' value=''  readonly disable style='background:#FFD6DA;width:120px;text-align:right; ' \/><\/td>\n<td  style='width:10%;font-weight:bold;'>KM<\/td>\n<td>D=B*31%, PIO-18.5%, ZDR-10.2%, DJ-1.70%, NEZAP-0.6%<\/td>\n<\/tr>\n<tr>\n<td  style='width:150px'>Porez<\/td>\n<td  class='desno'  style='width:30%;font-weight:bold;'>P=<input id='menadzer_P' type='text' value=''  readonly disable style='background:#FFD6DA;width:120px;text-align:right; ' \/><\/td>\n<td  style='width:10%;font-weight:bold;'>KM<\/td>\n<td>P=(B-D)*13%<\/td>\n<\/tr>\n<tr>\n<td  style='width:150px'>Isplata:<\/td>\n<td  class='desno'  style='width:30%;font-weight:bold;'>N=<input id='menadzer_N' type='text' value='925.93'  style='background:#C2FFC3;width:120px;text-align:right; border:2px solid #333' \/><\/td>\n<td  style='width:10%;font-weight:bold;'>KM<\/td>\n<td>N=B-D-P<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><b>Ukupne obaveze: <input type='text' id='menadzer_ukupno' value='' style='width:120px;text-align:right;background:#FFD6DA'\/> KM<\/b><\/td>\n<\/tr>\n<\/table>\n<p><\/p>\n<div style='color:#aaa;font-size:8pt;width:100%;text-align:right' id='menadzer_power'><\/div>\n<\/div>\n<p style='color:#888;font-size:10pt;border-top:2px solid #eee;'><i>Ovaj obra\u010dun va\u017ei za \u010dlana privrednog dru\u0161tva ili druge organizacije, odgovorno lice u privrednom dru\u0161tvu ili drugoj organizaciji bez zasnivanja radnog odnosa,<br \/>\nprokurista, a koji po tom osnovu primaju naknadu. Obra\u010dun, tako\u0111e, va\u017ei za lica koja su izabrana za javne ili druge du\u017enosti bez zasnivanja radnog odnosa, kao i za \u010dlanove upravnog ili nadzornog odbora.<\/i><\/p>\n<\/div>\n<div id='kalk_djel'>\n<div id='kalk_box'><a name='djel'><\/a><\/p>\n<h3>Ugovor o djelu \/ Dopunski rad<\/h3>\n<p><\/p>\n<table style='width:95%;'>\n<tr>\n<td  style='width:150px'>Bruto naknada<\/td>\n<td  class='desno'  style='width:30%;font-weight:bold;'>B=<input id='djel_B' type='text' value='1323.98'  style='background:#CCF0FF;width:120px;text-align:right; border:2px solid #333' \/><\/td>\n<td  style='width:10%;font-weight:bold;'>KM<\/td>\n<td>B=N+D+P, B=N\/0.70905<\/td>\n<\/tr>\n<tr>\n<td  style='width:150px'>Doprinosi PIO<\/td>\n<td  class='desno'  style='width:30%;font-weight:bold;'>D=<input id='djel_D' type='text' value=''  readonly disable style='background:#FFD6DA;width:120px;text-align:right; ' \/><\/td>\n<td  style='width:10%;font-weight:bold;'>KM<\/td>\n<td>D=B*18.5%<\/td>\n<\/tr>\n<tr>\n<td  style='width:150px'>Dohodak<\/td>\n<td  class='desno'  style='width:30%;font-weight:bold;'>DH=<input id='djel_DH' type='text' value=''  readonly disable style='background:#eee;width:120px;text-align:right; ' \/><\/td>\n<td  style='width:10%;font-weight:bold;'>KM<\/td>\n<td>DH=B-D<\/td>\n<\/tr>\n<tr>\n<td  style='width:150px'>Porez<\/td>\n<td  class='desno'  style='width:30%;font-weight:bold;'>P=<input id='djel_P' type='text' value=''  readonly disable style='background:#FFD6DA;width:120px;text-align:right; ' \/><\/td>\n<td  style='width:10%;font-weight:bold;'>KM<\/td>\n<td>P=DH*13%<\/td>\n<\/tr>\n<tr>\n<td  style='width:150px'>Neto naknada<\/td>\n<td  class='desno'  style='width:30%;font-weight:bold;'>N=<input id='djel_N' type='text' value='100'  style='background:#C2FFC3;width:120px;text-align:right; border:2px solid #333' \/><\/td>\n<td  style='width:10%;font-weight:bold;'>KM<\/td>\n<td>N=B-(D+P), N=B*0.70905<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><b>Ukupne obaveze: <input type='text' id='djel_ukupno' value='' style='width:120px;text-align:right;background:#FFD6DA'\/> KM<\/b><\/td>\n<\/tr>\n<\/table>\n<p><\/p>\n<div style='color:#aaa;font-size:8pt;width:100%;text-align:right' id='djel_power'><\/div>\n<\/div>\n<\/div>\n<div id='kalk_autor'>\n<div id='kalk_box'><a name='autor'><\/a><\/p>\n<h3>Autorski ugovor<\/h3>\n<p><\/p>\n<table style='width:95%;'>\n<tr>\n<td  style='width:150px'>Bruto naknada<\/td>\n<td  class='desno'  style='width:30%;font-weight:bold;'>B=<input id='autor_B' type='text' value='1356.85'  style='background:#CCF0FF;width:120px;text-align:right; border:2px solid #333' \/><\/td>\n<td  style='width:10%;font-weight:bold;'>KM<\/td>\n<td>B=N+D+P, B=N\/(0.685+T*0.0013)<\/td>\n<\/tr>\n<tr>\n<td  style='width:150px'>Doprinosi<\/td>\n<td  class='desno'  style='width:30%;font-weight:bold;'>D=<input id='autor_D' type='text' value=''  readonly disable style='background:#FFD6DA;width:120px;text-align:right; ' \/><\/td>\n<td  style='width:10%;font-weight:bold;'>KM<\/td>\n<td>D=B*18.5%<\/td>\n<\/tr>\n<tr>\n<td  style='width:150px'>Normirani tro\u0161kovi<\/td>\n<td  class='desno'  style='width:30%;font-weight:bold;'>T=<input id='autor_T' type='text' value='40'  style='background:#eee;width:120px;text-align:right; border:2px solid #333' \/><\/td>\n<td  style='width:10%;font-weight:bold;'>%<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td  style='width:150px'>Normirani tro\u0161kovi<\/td>\n<td  class='desno'  style='width:30%;font-weight:bold;'>NT=<input id='autor_NT' type='text' value=''  readonly disable style='background:#eee;width:120px;text-align:right; ' \/><\/td>\n<td  style='width:10%;font-weight:bold;'>KM<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td  style='width:150px'>Porez<\/td>\n<td  class='desno'  style='width:30%;font-weight:bold;'>P=<input id='autor_P' type='text' value=''  readonly disable style='background:#FFD6DA;width:120px;text-align:right; ' \/><\/td>\n<td  style='width:10%;font-weight:bold;'>KM<\/td>\n<td>P=B*(100-T)\/100*13%<\/td>\n<\/tr>\n<tr>\n<td  style='width:150px'>Neto naknada<\/td>\n<td  class='desno'  style='width:30%;font-weight:bold;'>N=<input id='autor_N' type='text' value='100'  style='background:#C2FFC3;width:120px;text-align:right; border:2px solid #333' \/><\/td>\n<td  style='width:10%;font-weight:bold;'>KM<\/td>\n<td>N=B-D-P<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><b>Ukupne obaveze: <input type='text' id='autor_ukupno' value='' style='width:120px;text-align:right;background:#FFD6DA'\/> KM<\/b><\/td>\n<\/tr>\n<\/table>\n<p><\/p>\n<div style='color:#aaa;font-size:8pt;width:100%;text-align:right' id='autor_power'><\/div>\n<\/div>\n<p style='color:#888;font-size:10pt;border-top:2px solid #eee;'><i><\/p>\n<p>\u010clan 2. Pravilnik o vrsti i visini tro\u0161kova neophodnih za ostvarivanje prihoda po osnovu autorskih prava&#8230; (Sl.Gl. 98\/15,17\/22):<br \/>\n <br \/>1) u visini od 60% od ukupnog prihoda za vajarska djela, tapiserije, umjetni\u010dku keramiku, keramoplastiku, mozaik i vitra\u017e, za<br \/>\numjetni\u010dku fotografiju, zidno slikarstvo i slikarstvo u prostoru u tehnikama freska, grafika, intarzija, emajl, intarzirane i emajlirane<br \/>\npredmete, kostimografiju, modno kreatorstvo i umjetni\u010dku obradu tekstila (tkani tekstil, \u0161tampani tekstil i sl.),<br \/>\n<br \/>2) u visini od 50% od ukupnog prihoda za slikarska djela, grafi\u010dka djela, industrijsko oblikovanje sa izradom modela maketa, sitnu<br \/>\nplastiku, radove vizuelnih komunikacija, radove u oblasti unutra\u0161nje arhitekture i obrade fasada, oblikovanje prostora, radove na<br \/>\npodru\u010dju hortikulture, vr\u0161enje umjetni\u010dkog nadzora nad izvo\u0111enjem radova u oblasti unutra\u0161nje i fasadne arhitekture, oblikovanja<br \/>\nprostora i hortikulture sa izradom modela i maketa, umjetni\u010dka rje\u0161enja za scenografiju, nau\u010dna, stru\u010dna, knji\u017eevna i publicisti\u010dka<br \/>\ndjela, usmeno i pisano prevo\u0111enje, muzi\u010dka i kinematografska djela i restauratorska i konzervatorska djela u oblasti kulture i<br \/>\numjetnosti, za izvo\u0111enje umjetni\u010dkih djela (sviranja i pjevanja, pozori\u0161na i filmska gluma, recitovanja), snimanja filmova i idejne skice<br \/>\nza tapiseriju i kostimografiju kad se ne izvode u materijalu i<br \/>\n<br \/>3) u visini od 40% od ukupnog prihoda za interpretaciju, odnosno izvo\u0111enje estradnih programa zabavne i narodne muzike,<br \/>\nproizvodnju fonograma, proizvodnju videograma, proizvodnju emisije, proizvodnju baze podataka i za druga autorska i srodna prava<br \/>\nkoja nisu navedena u t. 1) i 2).<br \/>\n <\/i><\/p>\n<\/div>\n<div id='kalk_priv'>\n<div id='kalk_box'><a name='priv'><\/a><\/p>\n<h3>Privremeni i povremeni poslovi<\/h3>\n<p><\/p>\n<table style='width:95%;'>\n<tr>\n<td  style='width:150px'>Bruto primanje<\/td>\n<td  class='desno'  style='width:30%;font-weight:bold;'>B=<input id='priv_B' type='text' value=''  style='background:#CCF0FF;width:120px;text-align:right; border:2px solid #333' \/><\/td>\n<td  style='width:10%;font-weight:bold;'>KM<\/td>\n<td>B=N+D+P, B=N\/0.62031<\/td>\n<\/tr>\n<tr>\n<td  style='width:150px'>Doprinosi<\/td>\n<td  class='desno'  style='width:30%;font-weight:bold;'>D=<input id='priv_D' type='text' value=''  readonly disable style='background:#FFD6DA;width:120px;text-align:right; ' \/><\/td>\n<td  style='width:10%;font-weight:bold;'>KM<\/td>\n<td>D=B*28.7%<\/td>\n<\/tr>\n<tr>\n<td  style='width:150px'>Dohodak<\/td>\n<td  class='desno'  style='width:30%;font-weight:bold;'>DH=<input id='priv_DH' type='text' value=''  readonly disable style='background:#eee;width:120px;text-align:right; ' \/><\/td>\n<td  style='width:10%;font-weight:bold;'>KM<\/td>\n<td>DH=B-D<\/td>\n<\/tr>\n<tr>\n<td  style='width:150px'>Porez<\/td>\n<td  class='desno'  style='width:30%;font-weight:bold;'>P=<input id='priv_P' type='text' value=''  readonly disable style='background:#FFD6DA;width:120px;text-align:right; ' \/><\/td>\n<td  style='width:10%;font-weight:bold;'>KM<\/td>\n<td>P=DH*13%<\/td>\n<\/tr>\n<tr>\n<td  style='width:150px'>Neto plata<\/td>\n<td  class='desno'  style='width:30%;font-weight:bold;'>N=<input id='priv_N' type='text' value='100'  style='background:#C2FFC3;width:120px;text-align:right; border:2px solid #333' \/><\/td>\n<td  style='width:10%;font-weight:bold;'>KM<\/td>\n<td>N=B-(D+P), N=B*0.62031<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><b>Ukupne obaveze: <input type='text' id='priv_ukupno' value='' style='width:120px;text-align:right;background:#FFD6DA'\/> KM<\/b><\/td>\n<\/tr>\n<\/table>\n<p><\/p>\n<div style='color:#aaa;font-size:8pt;width:100%;text-align:right' id='priv_power'><\/div>\n<\/div>\n<\/div>\n<div id='kalk_zakup'>\n<div id='kalk_box'><a name='zakup'><\/a><\/p>\n<h3>ZAKUP pokretne ili nepokretne imovine<\/h3>\n<p><\/p>\n<table style='width:95%;'>\n<tr>\n<td  style='width:150px'>Bruto zakupnina<\/td>\n<td  class='desno'  style='width:30%;font-weight:bold;'>B=<input id='zakup_B' type='text' value=''  style='background:#CCF0FF;width:120px;text-align:right; border:2px solid #333' \/><\/td>\n<td  style='width:10%;font-weight:bold;'>KM<\/td>\n<td>B=N\/0.896<\/td>\n<\/tr>\n<tr>\n<td  style='width:150px'>Normirani tro\u0161kovi 20%<\/td>\n<td  class='desno'  style='width:30%;font-weight:bold;'>T=<input id='zakup_T' type='text' value=''  readonly disable style='background:#FDFFD1;width:120px;text-align:right; ' \/><\/td>\n<td  style='width:10%;font-weight:bold;'>KM<\/td>\n<td>T=B*20%<\/td>\n<\/tr>\n<tr>\n<td  style='width:150px'>Dohodak<\/td>\n<td  class='desno'  style='width:30%;font-weight:bold;'>DH=<input id='zakup_DH' type='text' value=''  readonly disable style='background:#eee;width:120px;text-align:right; ' \/><\/td>\n<td  style='width:10%;font-weight:bold;'>KM<\/td>\n<td>DH=B-T<\/td>\n<\/tr>\n<tr>\n<td  style='width:150px'>Porez<\/td>\n<td  class='desno'  style='width:30%;font-weight:bold;'>P=<input id='zakup_P' type='text' value=''  readonly disable style='background:#FFD6DA;width:120px;text-align:right; ' \/><\/td>\n<td  style='width:10%;font-weight:bold;'>KM<\/td>\n<td>P=DH*13%<\/td>\n<\/tr>\n<tr>\n<td  style='width:150px'>Neto zakupnina<\/td>\n<td  class='desno'  style='width:30%;font-weight:bold;'>N=<input id='zakup_N' type='text' value='100'  style='background:#C2FFC3;width:120px;text-align:right; border:2px solid #333' \/><\/td>\n<td  style='width:10%;font-weight:bold;'>KM<\/td>\n<td>N=B-P<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><b>Ukupne obaveze: <input type='text' id='zakup_ukupno' value='' style='width:120px;text-align:right;background:#FFD6DA'\/> KM<\/b><\/td>\n<\/tr>\n<\/table>\n<p><\/p>\n<div style='color:#aaa;font-size:8pt;width:100%;text-align:right' id='zakup_power'><\/div>\n<\/div>\n<\/div>\n<div id='kalk_ostalidoh'>\n<div id='kalk_box'><a name='ostalidoh'><\/a><\/p>\n<h3>Ostali dohodak<\/h3>\n<p><\/p>\n<table style='width:95%;'>\n<tr>\n<td  style='width:150px'>Ukupan prihod<\/td>\n<td  class='desno'  style='width:30%;font-weight:bold;'>B=<input id='ostalidoh_B' type='text' value='1000'  style='background:#CCF0FF;width:120px;text-align:right; border:2px solid #333' \/><\/td>\n<td  style='width:10%;font-weight:bold;'>KM<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td  style='width:150px'>Priznati rashodi<\/td>\n<td  class='desno'  style='width:30%;font-weight:bold;'>T=<input id='ostalidoh_T' type='text' value='0'  style='background:#FFD6DA;width:120px;text-align:right; border:2px solid #333' \/><\/td>\n<td  style='width:10%;font-weight:bold;'>KM<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td  style='width:150px'>Dohodak<\/td>\n<td  class='desno'  style='width:30%;font-weight:bold;'>DH=<input id='ostalidoh_DH' type='text' value=''  readonly disable style='background:#eee;width:120px;text-align:right; ' \/><\/td>\n<td  style='width:10%;font-weight:bold;'>KM<\/td>\n<td>DH=B-T<\/td>\n<\/tr>\n<tr>\n<td  style='width:150px'>Porez<\/td>\n<td  class='desno'  style='width:30%;font-weight:bold;'>P=<input id='ostalidoh_P' type='text' value=''  readonly disable style='background:#FFD6DA;width:120px;text-align:right; ' \/><\/td>\n<td  style='width:10%;font-weight:bold;'>KM<\/td>\n<td>P=DH*13%<\/td>\n<\/tr>\n<tr>\n<td  style='width:150px'>Dohodak posle oporezivanja<\/td>\n<td  class='desno'  style='width:30%;font-weight:bold;'>N=<input id='ostalidoh_N' type='text' value='870'  style='background:#C2FFC3;width:120px;text-align:right; border:2px solid #333' \/><\/td>\n<td  style='width:10%;font-weight:bold;'>KM<\/td>\n<td>N=(B-T)*0.87<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><b>Ukupne obaveze: <input type='text' id='ostalidoh_ukupno' value='' style='width:120px;text-align:right;background:#FFD6DA'\/> KM<\/b><\/td>\n<\/tr>\n<\/table>\n<p><\/p>\n<div style='color:#aaa;font-size:8pt;width:100%;text-align:right' id='ostalidoh_power'><\/div>\n<\/div>\n<\/div>\n<div id='kalk_poljonekom'>\n<div id='kalk_box'><a name='poljonekom'><\/a><\/p>\n<h3>Doprinosi nekomercijalno gazdinstvo<\/h3>\n<p><\/p>\n<table style='width:95%;'>\n<tr>\n<td  style='width:150px'>Godina<\/td>\n<td  class='desno'  style='width:30%;font-weight:bold;'>GOD=<select id='poljonekom_GOD'  style='background:#CCF0FF;font-size:12pt;width:100px;border:2px solid #333'><option value='2025'>2025<\/option><option value='2024'>2024<\/option><option value='2023'>2023<\/option><option value='2022'>2022<\/option><option value='2021'>2021<\/option><option value='2020'>2020<\/option><option value='2019'>2019<\/option><option value='2018'>2018<\/option><\/select><\/td>\n<td  style='width:10%;font-weight:bold;'>godina<\/td>\n<td>Godina za koju va\u017ei obra\u010dun.<\/td>\n<\/tr>\n<tr>\n<td  style='width:150px'>Prosje\u010dna bruto plata<\/td>\n<td  class='desno'  style='width:30%;font-weight:bold;'>PBP=<input id='poljonekom_PBP' type='text' value=''  readonly disable style='background:#CCF0FF;width:120px;text-align:right; ' \/><\/td>\n<td  style='width:10%;font-weight:bold;'>KM<\/td>\n<td>Prosje\u010dna bruto plata u godini koja prethodi godini obra\u010duna.<\/td>\n<\/tr>\n<tr>\n<td  style='width:150px'>Osnovica<\/td>\n<td  class='desno'  style='width:30%;font-weight:bold;'>O=<input id='poljonekom_O' type='text' value=''  readonly disable style='background:#CCF0FF;width:120px;text-align:right; ' \/><\/td>\n<td  style='width:10%;font-weight:bold;'>KM<\/td>\n<td>O=PBP*20%. Mjese\u010dna osnovica iznosi 20% prosje\u010dne bruto plate u RS za prethodnu godinu.<\/td>\n<\/tr>\n<tr>\n<td  style='width:150px'>Doprinos za zdravstveno osiguranje<\/td>\n<td  class='desno'  style='width:30%;font-weight:bold;'>Z=<input id='poljonekom_Z' type='text' value=''  readonly disable style='background:#FFD6DA;width:120px;text-align:right; ' \/><\/td>\n<td  style='width:10%;font-weight:bold;'>KM<\/td>\n<td>Od 2022. godina Z=O*10.2%, ranije Z=O*12%<\/td>\n<\/tr>\n<tr>\n<td  style='width:150px'>Ukupno za godinu dana<\/td>\n<td  class='desno'  style='width:30%;font-weight:bold;'>U=<input id='poljonekom_U' type='text' value=''  readonly disable style='background:#FFD6DA;width:120px;text-align:right; ' \/><\/td>\n<td  style='width:10%;font-weight:bold;'>KM<\/td>\n<td>U=Z*12<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><b>Ukupne obaveze: <input type='text' id='poljonekom_ukupno' value='' style='width:120px;text-align:right;background:#FFD6DA'\/> KM<\/b><\/td>\n<\/tr>\n<\/table>\n<p><\/p>\n<div style='color:#aaa;font-size:8pt;width:100%;text-align:right' id='poljonekom_power'><\/div>\n<\/div>\n<p style='color:#888;font-size:10pt;border-top:2px solid #eee;'><i>Obra\u010dun va\u017ei za lice koje je isklju\u010divo poljoprivrednik (17\/40), nezaposleno lice (17\/40), dobrovoljnog osiguranika na PIO (17\/50) ili samostalni preduzetnik (17\/40). Penzioner (17\/50) pla\u0107a 1% na iznos penzije, a zaposleno lice pla\u0107a 1% na bruto platu.<\/i><\/p>\n<\/div>\n<div id='kalk_poljokom45'>\n<div id='kalk_box'><a name='poljokom45'><\/a><\/p>\n<h3>Doprinosi komercijalno gazdinstvo (45\/37) &#8211; osiguranici na PIO<\/h3>\n<p><\/p>\n<table style='width:95%;'>\n<tr>\n<td  style='width:150px'>Godina<\/td>\n<td  class='desno'  style='width:30%;font-weight:bold;'>GOD=<select id='poljokom45_GOD'  style='background:#CCF0FF;font-size:12pt;width:100px;border:2px solid #333'><option value='2025'>2025<\/option><option value='2024'>2024<\/option><option value='2023'>2023<\/option><option value='2022'>2022<\/option><option value='2021'>2021<\/option><option value='2020'>2020<\/option><option value='2019'>2019<\/option><option value='2018'>2018<\/option><\/select><\/td>\n<td  style='width:10%;font-weight:bold;'>godina<\/td>\n<td>Godina za koju va\u017ei obra\u010dun.<\/td>\n<\/tr>\n<tr>\n<td  style='width:150px'>Prosje\u010dna bruto plata<\/td>\n<td  class='desno'  style='width:30%;font-weight:bold;'>PBP=<input id='poljokom45_PBP' type='text' value=''  readonly disable style='background:#CCF0FF;width:120px;text-align:right; ' \/><\/td>\n<td  style='width:10%;font-weight:bold;'>KM<\/td>\n<td>Prosje\u010dna bruto plata u godini koja prethodi godini obra\u010duna.<\/td>\n<\/tr>\n<tr>\n<td  style='width:150px'>Osnovica<\/td>\n<td  class='desno'  style='width:30%;font-weight:bold;'>O=<input id='poljokom45_O' type='text' value=''  readonly disable style='background:#CCF0FF;width:120px;text-align:right; ' \/><\/td>\n<td  style='width:10%;font-weight:bold;'>KM<\/td>\n<td>O=PBP*30%. Mjese\u010dna osnovica iznosi 30% prosje\u010dne bruto plate u RS za prethodnu godinu.<\/td>\n<\/tr>\n<tr>\n<td  style='width:150px'>Doprinos za PIO<\/td>\n<td  class='desno'  style='width:30%;font-weight:bold;'>P=<input id='poljokom45_P' type='text' value=''  readonly disable style='background:#FFD6DA;width:120px;text-align:right; ' \/><\/td>\n<td  style='width:10%;font-weight:bold;'>KM<\/td>\n<td>P=O*18.5%<\/td>\n<\/tr>\n<tr>\n<td  style='width:150px'>Doprinos za zdravstveno osiguranje<\/td>\n<td  class='desno'  style='width:30%;font-weight:bold;'>Z=<input id='poljokom45_Z' type='text' value=''  readonly disable style='background:#FFD6DA;width:120px;text-align:right; ' \/><\/td>\n<td  style='width:10%;font-weight:bold;'>KM<\/td>\n<td>Od 2022. godina Z=O*10.2%, ranije Z=O*12%<\/td>\n<\/tr>\n<tr>\n<td  style='width:150px'>Ukupno za godinu dana<\/td>\n<td  class='desno'  style='width:30%;font-weight:bold;'>U=<input id='poljokom45_U' type='text' value=''  readonly disable style='background:#FFD6DA;width:120px;text-align:right; ' \/><\/td>\n<td  style='width:10%;font-weight:bold;'>KM<\/td>\n<td>U=(Z+P)*12<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><b>Ukupne obaveze: <input type='text' id='poljokom45_ukupno' value='' style='width:120px;text-align:right;background:#FFD6DA'\/> KM<\/b><\/td>\n<\/tr>\n<\/table>\n<p><\/p>\n<div style='color:#aaa;font-size:8pt;width:100%;text-align:right' id='poljokom45_power'><\/div>\n<\/div>\n<p style='color:#888;font-size:10pt;border-top:2px solid #eee;'><i>Obra\u010dun va\u017ei za lice koje je osiguranik na PIO isklju\u010divo poljoprivrednik ili nezaposleno lice. Zaposlena lica (55\/56) pla\u0107aju samo zdravstveno osiguranje i to u iznosu 2% na bruto platu. Penzioneri preko 65. godina (55\/56) pla\u0107aju zdravstveno osiguranje u iznosu 2% na penziju a penzioneri do 65. godina (45\/49) pla\u0107aju PIO u iznosu 2%  i zdravstveno osiguranje 2% na penziju.<\/i><\/p>\n<\/div>\n<div id='kalk_poljokom55'>\n<div id='kalk_box'><a name='poljokom55'><\/a><\/p>\n<h3>Doprinosi komercijalno gazdinstvo (55\/55) &#8211; nisu osiguranici na PIO<\/h3>\n<p><\/p>\n<table style='width:95%;'>\n<tr>\n<td  style='width:150px'>Godina<\/td>\n<td  class='desno'  style='width:30%;font-weight:bold;'>GOD=<select id='poljokom55_GOD'  style='background:#CCF0FF;font-size:12pt;width:100px;border:2px solid #333'><option value='2025'>2025<\/option><option value='2024'>2024<\/option><option value='2023'>2023<\/option><option value='2022'>2022<\/option><option value='2021'>2021<\/option><option value='2020'>2020<\/option><option value='2019'>2019<\/option><option value='2018'>2018<\/option><\/select><\/td>\n<td  style='width:10%;font-weight:bold;'>godina<\/td>\n<td>Godina za koju va\u017ei obra\u010dun.<\/td>\n<\/tr>\n<tr>\n<td  style='width:150px'>Prosje\u010dna bruto plata<\/td>\n<td  class='desno'  style='width:30%;font-weight:bold;'>PBP=<input id='poljokom55_PBP' type='text' value=''  readonly disable style='background:#CCF0FF;width:120px;text-align:right; ' \/><\/td>\n<td  style='width:10%;font-weight:bold;'>KM<\/td>\n<td>Prosje\u010dna bruto plata u godini koja prethodi godini obra\u010duna.<\/td>\n<\/tr>\n<tr>\n<td  style='width:150px'>Osnovica<\/td>\n<td  class='desno'  style='width:30%;font-weight:bold;'>O=<input id='poljokom55_O' type='text' value=''  readonly disable style='background:#CCF0FF;width:120px;text-align:right; ' \/><\/td>\n<td  style='width:10%;font-weight:bold;'>KM<\/td>\n<td>O=PBP*30%. Mjese\u010dna osnovica iznosi 30% prosje\u010dne bruto plate u RS za prethodnu godinu.<\/td>\n<\/tr>\n<tr>\n<td  style='width:150px'>Doprinos za zdravstveno osiguranje<\/td>\n<td  class='desno'  style='width:30%;font-weight:bold;'>Z=<input id='poljokom55_Z' type='text' value=''  readonly disable style='background:#FFD6DA;width:120px;text-align:right; ' \/><\/td>\n<td  style='width:10%;font-weight:bold;'>KM<\/td>\n<td>Od 2022. godina Z=O*10.2%, ranije Z=O*12%<\/td>\n<\/tr>\n<tr>\n<td  style='width:150px'>Ukupno za godinu dana<\/td>\n<td  class='desno'  style='width:30%;font-weight:bold;'>U=<input id='poljokom55_U' type='text' value=''  readonly disable style='background:#FFD6DA;width:120px;text-align:right; ' \/><\/td>\n<td  style='width:10%;font-weight:bold;'>KM<\/td>\n<td>U=Z*12<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><b>Ukupne obaveze: <input type='text' id='poljokom55_ukupno' value='' style='width:120px;text-align:right;background:#FFD6DA'\/> KM<\/b><\/td>\n<\/tr>\n<\/table>\n<p><\/p>\n<div style='color:#aaa;font-size:8pt;width:100%;text-align:right' id='poljokom55_power'><\/div>\n<\/div>\n<p style='color:#888;font-size:10pt;border-top:2px solid #eee;'><i>Obra\u010dun va\u017ei za lice koje nije osiguranik na PIO i pripada jednoj od slede\u0107ih grupa: isklju\u010divo poljoprivrednik, nezaposleno lice, dobrovoljni osiguranik na PIO, samostalni preduzetnik.<\/i><\/p>\n<\/div>\n<div id='kalk_pred'>\n<div id='kalk_box'><a name='pred'><\/a><\/p>\n<h3>Doprinosi za vlasnika preduzetni\u010dke radnje<\/h3>\n<p><\/p>\n<table style='width:95%;'>\n<tr>\n<td  style='width:150px'>Godina<\/td>\n<td  class='desno'  style='width:30%;font-weight:bold;'>GOD=<select id='pred_GOD'  style='background:#CCF0FF;font-size:12pt;width:100px;border:2px solid #333'><option value='2025'>2025<\/option><option value='2024'>2024<\/option><option value='2023'>2023<\/option><option value='2022'>2022<\/option><option value='2021'>2021<\/option><option value='2020'>2020<\/option><option value='2019'>2019<\/option><option value='2018'>2018<\/option><\/select><\/td>\n<td  style='width:10%;font-weight:bold;'>godina<\/td>\n<td>Godina za koju va\u017ei obra\u010dun.<\/td>\n<\/tr>\n<tr>\n<td  style='width:150px'>Prosje\u010dna bruto plata<\/td>\n<td  class='desno'  style='width:30%;font-weight:bold;'>PBP=<input id='pred_PBP' type='text' value=''  readonly disable style='background:#CCF0FF;width:120px;text-align:right; ' \/><\/td>\n<td  style='width:10%;font-weight:bold;'>KM<\/td>\n<td>Prosje\u010dna bruto plata u godini koja prethodi godini obra\u010duna.<\/td>\n<\/tr>\n<tr>\n<td  style='width:150px'>Osnovica<\/td>\n<td  class='desno'  style='width:30%;font-weight:bold;'>O=<input id='pred_O' type='text' value=''  readonly disable style='background:#CCF0FF;width:120px;text-align:right; ' \/><\/td>\n<td  style='width:10%;font-weight:bold;'>KM<\/td>\n<td>O=PBP*70%. Mjese\u010dna osnovica iznosi 70% prosje\u010dne bruto plate u RS za prethodnu godinu. (Do 31.12.2024. godine bilo 60%.)<\/td>\n<\/tr>\n<tr>\n<td  style='width:150px'>Doprinosi<\/td>\n<td  class='desno'  style='width:30%;font-weight:bold;'>D=<input id='pred_D' type='text' value=''  readonly disable style='background:#FFD6DA;width:120px;text-align:right; ' \/><\/td>\n<td  style='width:10%;font-weight:bold;'>KM<\/td>\n<td>Od 2022. godina D=O*31%, ranije D=O*32.80% <\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><b>Ukupne obaveze: <input type='text' id='pred_ukupno' value='' style='width:120px;text-align:right;background:#FFD6DA'\/> KM<\/b><\/td>\n<\/tr>\n<\/table>\n<p><\/p>\n<div style='color:#aaa;font-size:8pt;width:100%;text-align:right' id='pred_power'><\/div>\n<\/div>\n<p style='color:#888;font-size:10pt;border-top:2px solid #eee;'><i>Obra\u010dun va\u017ei za vlasnike preduzetni\u010dkih radnji koji djelatnost obavljaju kao osnovno zanimanje i pri \u010demu prema Zakonu o doprinosima djelatnost kojom se bave nije iz grupe profesionalnih zanimanja.<\/i><\/p>\n<\/div>\n<div id='kalk_predpro'>\n<div id='kalk_box'><a name='predpro'><\/a><\/p>\n<h3>Doprinosi za profesionalno zanimanje<\/h3>\n<p><\/p>\n<table style='width:95%;'>\n<tr>\n<td  style='width:150px'>Godina<\/td>\n<td  class='desno'  style='width:30%;font-weight:bold;'>GOD=<select id='predpro_GOD'  style='background:#CCF0FF;font-size:12pt;width:100px;border:2px solid #333'><option value='2025'>2025<\/option><option value='2024'>2024<\/option><option value='2023'>2023<\/option><option value='2022'>2022<\/option><option value='2021'>2021<\/option><option value='2020'>2020<\/option><option value='2019'>2019<\/option><option value='2018'>2018<\/option><\/select><\/td>\n<td  style='width:10%;font-weight:bold;'>godina<\/td>\n<td>Godina za koju va\u017ei obra\u010dun.<\/td>\n<\/tr>\n<tr>\n<td  style='width:150px'>Prosje\u010dna bruto plata<\/td>\n<td  class='desno'  style='width:30%;font-weight:bold;'>PBP=<input id='predpro_PBP' type='text' value=''  readonly disable style='background:#CCF0FF;width:120px;text-align:right; ' \/><\/td>\n<td  style='width:10%;font-weight:bold;'>KM<\/td>\n<td>Prosje\u010dna bruto plata u godini koja prethodi godini obra\u010duna.<\/td>\n<\/tr>\n<tr>\n<td  style='width:150px'>Osnovica<\/td>\n<td  class='desno'  style='width:30%;font-weight:bold;'>O=<input id='predpro_O' type='text' value=''  readonly disable style='background:#CCF0FF;width:120px;text-align:right; ' \/><\/td>\n<td  style='width:10%;font-weight:bold;'>KM<\/td>\n<td>O=PBP*100%. Mjese\u010dna osnovica iznosi 100% prosje\u010dne bruto plate u RS za prethodnu godinu.<\/td>\n<\/tr>\n<tr>\n<td  style='width:150px'>Doprinosi<\/td>\n<td  class='desno'  style='width:30%;font-weight:bold;'>D=<input id='predpro_D' type='text' value=''  readonly disable style='background:#FFD6DA;width:120px;text-align:right; ' \/><\/td>\n<td  style='width:10%;font-weight:bold;'>KM<\/td>\n<td>Od 2022. godina D=O*31%, ranije D=O*32.80% <\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><b>Ukupne obaveze: <input type='text' id='predpro_ukupno' value='' style='width:120px;text-align:right;background:#FFD6DA'\/> KM<\/b><\/td>\n<\/tr>\n<\/table>\n<p><\/p>\n<div style='color:#aaa;font-size:8pt;width:100%;text-align:right' id='predpro_power'><\/div>\n<\/div>\n<p style='color:#888;font-size:10pt;border-top:2px solid #eee;'><i>Obra\u010dun va\u017ei za lica koja samostalno obavljaju profesionalnu djelatnost, a prema Zakonu o doprinosima (\u010dlan 3. stav 3.) to su lica koja samostalno u vidu zanimanja i na<br \/>\nosnovu posebne licence nadle\u017enog organa ili organizacije obavljaju djelatnost isklju\u010divo na osnovu ste\u010denog zanimanja (profesije), kao \u0161to su: advokati, notari, in\u017eenjeri, arhitekti, poreski savjetnici, tuma\u010di, ra\u010dunovo\u0111e, prevodioci i druga sli\u010dna zanimanja pod uslovom da:<br \/>\n1) tu djelatnost ne obavljaju na privremenom osnovu i 2) nisu obveznici doprinosa na osnovu radnog odnosa ili korisnici prava na penziju.<\/i><\/p>\n<\/div>\n<div id='kalk_stazdatum'>\n<div id='kalk_box'><a name='stazdatum'><\/a><\/p>\n<h3>Nala\u017eenje datuma pune godine sta\u017ea<\/h3>\n<p><\/p>\n<table style='width:95%;'>\n<tr>\n<td  style='width:150px'>Godine (prethodna zaposlenja)<\/td>\n<td  class='desno'  style='width:30%;font-weight:bold;'>GG=<input id='stazdatum_GG' type='text' value='0'  style='background:#C2FFC3;width:120px;text-align:right; border:2px solid #333' \/><\/td>\n<td  style='width:10%;font-weight:bold;'><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td  style='width:150px'>Mjeseci  (prethodna zaposlenja)<\/td>\n<td  class='desno'  style='width:30%;font-weight:bold;'>MM=<input id='stazdatum_MM' type='text' value='0'  style='background:#C2FFC3;width:120px;text-align:right; border:2px solid #333' \/><\/td>\n<td  style='width:10%;font-weight:bold;'><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td  style='width:150px'>Dani (prethodna zaposlenja)<\/td>\n<td  class='desno'  style='width:30%;font-weight:bold;'>DD=<input id='stazdatum_DD' type='text' value='0'  style='background:#FFD6DA;width:120px;text-align:right; border:2px solid #333' \/><\/td>\n<td  style='width:10%;font-weight:bold;'><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td  style='width:150px'>Ukupna sta\u017e (prethodna zaposlenja)<\/td>\n<td  class='desno'  style='width:30%;font-weight:bold;'>S=<input id='stazdatum_S' type='text' value='0'  readonly disable style='background:#FDFFD1;width:120px;text-align:right; ' \/><\/td>\n<td  style='width:10%;font-weight:bold;'><\/td>\n<td>GG MM DD<\/td>\n<\/tr>\n<tr>\n<td  style='width:150px'>Datum novog zaposlenja<\/td>\n<td  class='desno'  style='width:30%;font-weight:bold;'>DZ=<input id='stazdatum_DZ' type='text' value='01.01.2018'  style='background:#FDFFD1;width:120px;text-align:right; border:2px solid #333' \/><\/td>\n<td  style='width:10%;font-weight:bold;'><\/td>\n<td>dd.mm.gggg<\/td>\n<\/tr>\n<tr>\n<td  style='width:150px'>Datum obra\u010duna sta\u017ea novog zaposlenja<\/td>\n<td  class='desno'  style='width:30%;font-weight:bold;'>DZN=<input id='stazdatum_DZN' type='text' value='07.02.2024'  style='background:#FDFFD1;width:120px;text-align:right; border:2px solid #333' \/><\/td>\n<td  style='width:10%;font-weight:bold;'><\/td>\n<td>dd.mm.gggg<\/td>\n<\/tr>\n<tr>\n<td  style='width:150px'>Sta\u017e od DZ do DZN<\/td>\n<td  class='desno'  style='width:30%;font-weight:bold;'>STZ=<input id='stazdatum_STZ' type='text' value='0'  readonly disable style='background:#FDFFD1;width:120px;text-align:right; ' \/><\/td>\n<td  style='width:10%;font-weight:bold;'><\/td>\n<td>GG MM DD<\/td>\n<\/tr>\n<tr>\n<td  style='width:150px'>Ukupan sta\u017e<\/td>\n<td  class='desno'  style='width:30%;font-weight:bold;'>ST=<input id='stazdatum_ST' type='text' value='0'  readonly disable style='background:#FDFFD1;width:120px;text-align:right; ' \/><\/td>\n<td  style='width:10%;font-weight:bold;'><\/td>\n<td>GG MM DD<\/td>\n<\/tr>\n<tr>\n<td  style='width:150px'>Slede\u0107i datum pune godine ukupnog sta\u017ea<\/td>\n<td  class='desno'  style='width:30%;font-weight:bold;'>DS=<input id='stazdatum_DS' type='text' value='01.01.2019'  readonly disable style='background:#FDFFD1;width:120px;text-align:right; ' \/><\/td>\n<td  style='width:10%;font-weight:bold;'><\/td>\n<td>dd.mm.gggg<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><b>Ukupne obaveze: <input type='text' id='stazdatum_ukupno' value='' style='width:120px;text-align:right;background:#FFD6DA'\/> KM<\/b><\/td>\n<\/tr>\n<\/table>\n<p><\/p>\n<div style='color:#aaa;font-size:8pt;width:100%;text-align:right' id='stazdatum_power'><\/div>\n<\/div>\n<\/div>\n<div id='kalk_kamatapu'>\n<div id='kalk_box'><a name='kamatapu'><\/a><\/p>\n<h3>Poreska kamata<\/h3>\n<p><\/p>\n<table style='width:95%;'>\n<tr>\n<td  style='width:150px'>Dug<\/td>\n<td  class='desno'  style='width:30%;font-weight:bold;'>I=<input id='kamatapu_I' type='text' value='100'  style='background:#CCF0FF;width:120px;text-align:right; border:2px solid #333' \/><\/td>\n<td  style='width:10%;font-weight:bold;'>KM<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td  style='width:150px'>Datum dospije\u0107a<\/td>\n<td  class='desno'  style='width:30%;font-weight:bold;'>D1=<input id='kamatapu_D1' type='text' value='01.01.2015'  style='background:#C2FFC3;width:120px;text-align:right; border:2px solid #333' \/><\/td>\n<td  style='width:10%;font-weight:bold;'><\/td>\n<td>dd.mm.gggg<\/td>\n<\/tr>\n<tr>\n<td  style='width:150px'>Datum pla\u0107anja<\/td>\n<td  class='desno'  style='width:30%;font-weight:bold;'>D2=<input id='kamatapu_D2' type='text' value='01.01.2015'  style='background:#FFD6DA;width:120px;text-align:right; border:2px solid #333' \/><\/td>\n<td  style='width:10%;font-weight:bold;'><\/td>\n<td>dd.mm.gggg<\/td>\n<\/tr>\n<tr>\n<td  style='width:150px'>Stopa 0.06%<\/td>\n<td  class='desno'  style='width:30%;font-weight:bold;'>K6=<input id='kamatapu_K6' type='text' value=''  readonly disable style='background:#CCF0FF;width:120px;text-align:right; ' \/><\/td>\n<td  style='width:10%;font-weight:bold;'>KM<\/td>\n<td><input type='text' id='pukam_6' value='0' style='width:40px;'\/> dana do 31.12.2011. godine.<\/td>\n<\/tr>\n<tr>\n<td  style='width:150px'>Stopa 0.04%<\/td>\n<td  class='desno'  style='width:30%;font-weight:bold;'>K4=<input id='kamatapu_K4' type='text' value=''  readonly disable style='background:#CCF0FF;width:120px;text-align:right; ' \/><\/td>\n<td  style='width:10%;font-weight:bold;'>KM<\/td>\n<td><input type='text' id='pukam_4' value='0' style='width:40px;'\/> dana u periodu od 01.01.2012. do 16.08.2013. godine.<\/td>\n<\/tr>\n<tr>\n<td  style='width:150px'>Stopa 0.03%<\/td>\n<td  class='desno'  style='width:30%;font-weight:bold;'>K3=<input id='kamatapu_K3' type='text' value=''  readonly disable style='background:#CCF0FF;width:120px;text-align:right; ' \/><\/td>\n<td  style='width:10%;font-weight:bold;'>KM<\/td>\n<td><input type='text' id='pukam_3' value='0' style='width:40px;'\/> dana od 17.08.2013. godine.<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><b>Ukupne obaveze: <input type='text' id='kamatapu_ukupno' value='' style='width:120px;text-align:right;background:#FFD6DA'\/> KM<\/b><\/td>\n<\/tr>\n<\/table>\n<p><\/p>\n<div style='color:#aaa;font-size:8pt;width:100%;text-align:right' id='kamatapu_power'><\/div>\n<\/div>\n<\/div>\n<div id='kalk_pdv'>\n<div id='kalk_box'><a name='pdv'><\/a><\/p>\n<h3>Obra\u010dun PDV-a<\/h3>\n<p><\/p>\n<table style='width:95%;'>\n<tr>\n<td  style='width:150px'>Iznos osnovice<\/td>\n<td  class='desno'  style='width:30%;font-weight:bold;'>OS=<input id='pdv_OS' type='text' value='100'  style='background:#CCF0FF;width:120px;text-align:right; border:2px solid #333' \/><\/td>\n<td  style='width:10%;font-weight:bold;'>KM<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td  style='width:150px'>PDV 17%<\/td>\n<td  class='desno'  style='width:30%;font-weight:bold;'>PDV=<input id='pdv_PDV' type='text' value='17'  style='background:#FFD6DA;width:120px;text-align:right; border:2px solid #333' \/><\/td>\n<td  style='width:10%;font-weight:bold;'>KM<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td  style='width:150px'>Iznos sa PDV-om<\/td>\n<td  class='desno'  style='width:30%;font-weight:bold;'>UP=<input id='pdv_UP' type='text' value='117'  style='background:#C2FFC3;width:120px;text-align:right; border:2px solid #333' \/><\/td>\n<td  style='width:10%;font-weight:bold;'>KM<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><b>Ukupne obaveze: <input type='text' id='pdv_ukupno' value='' style='width:120px;text-align:right;background:#FFD6DA'\/> KM<\/b><\/td>\n<\/tr>\n<\/table>\n<p><\/p>\n<div style='color:#aaa;font-size:8pt;width:100%;text-align:right' id='pdv_power'><\/div>\n<\/div>\n<\/div>\n<\/div>\n<p>\t\t<!-- end #kopiranje --><\/p><\/div>\n<p>&nbsp;<\/p>\n<\/a><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"open","template":"","meta":{"footnotes":""},"class_list":["post-2","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/primanota.ba\/index.php\/wp-json\/wp\/v2\/pages\/2","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/primanota.ba\/index.php\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/primanota.ba\/index.php\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/primanota.ba\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/primanota.ba\/index.php\/wp-json\/wp\/v2\/comments?post=2"}],"version-history":[{"count":65,"href":"https:\/\/primanota.ba\/index.php\/wp-json\/wp\/v2\/pages\/2\/revisions"}],"predecessor-version":[{"id":1660,"href":"https:\/\/primanota.ba\/index.php\/wp-json\/wp\/v2\/pages\/2\/revisions\/1660"}],"wp:attachment":[{"href":"https:\/\/primanota.ba\/index.php\/wp-json\/wp\/v2\/media?parent=2"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}