UVEĆANA ZARADA, NAKNADE TROŠKOVA I DRUGA PRIMANJA (od 1.2.2010.)

<p>&nbsp;<a name="_Toc196246736"><b>UVEĆANA ZARADA, NAKNADE TRO&Scaron;KOVA I DRUGA PRIMANJA (OSNOV, IZNOS, PORESKI ASPEKT) &ndash; za pravna lica i preduzetnike</b></a></p> <div style="text-align:justify"><b>&nbsp;</b></div> <div align="center"> <table border="1" cellspacing="3" cellpadding="0"> <tbody> <tr style="height:19.85pt"> <td width="747" colspan="5" style="width:560.15pt;background:silver;padding:0in 5.4pt 0in 5.4pt; height:19.85pt"> <div align="center" style="text-align:center"><b><span style="font-size:11.0pt;">1. UVE</span></b><b><span style="font-size:11.0pt;">ĆANA ZARADA</span></b></div> </td> </tr> <tr style="height:19.85pt"> <td width="48" style="width:35.7pt;padding:0in 5.4pt 0in 5.4pt;height:19.85pt"> <div align="center" style="text-align:center"><b><span style="font-size:10.0pt;">R.B.</span></b></div> </td> <td width="185" style="width:138.65pt;padding:0in 5.4pt 0in 5.4pt;height:19.85pt"> <div align="center" style="text-align:center"><b><span style="font-size:10.0pt;">OPIS</span></b></div> </td> <td width="206" style="width:154.75pt;padding:0in 5.4pt 0in 5.4pt;height:19.85pt"> <div align="center" style="text-align:center"><b><span style="font-size:10.0pt;">OSNOV I IZNOS</span></b></div> </td> <td width="153" style="width:115.0pt;padding:0in 5.4pt 0in 5.4pt;height:19.85pt"> <div align="center" style="text-align:center"><b><span style="font-size:10.0pt;">NAPOMENA</span></b></div> </td> <td width="144" style="width:108.05pt;padding:0in 5.4pt 0in 5.4pt;height:19.85pt"> <div align="center" style="text-align:center"><b><span style="font-size:10.0pt;">PORESKI ASPEKT</span></b></div> </td> </tr> <tr style="height:19.85pt"> <td width="48" style="width:35.7pt;padding:0in 5.4pt 0in 5.4pt;height:19.85pt"> <div align="center" style="text-align:center"><span style="font-size:10.0pt;">1.1.</span></div> </td> <td width="185" style="width:138.65pt;padding:0in 5.4pt 0in 5.4pt;height:19.85pt"> <div align="center" style="text-align:center"><span style="font-size:9.0pt;">ZA RAD NA <b>DAN PRAZNIKA KOJI JE NERADNI DAN</b></span></div> </td> <td width="206" style="width:154.75pt;padding:0in 5.4pt 0in 5.4pt;height:19.85pt"> <div align="center" style="text-align:center"><span style="font-size:8.0pt;">OBAVEZA SHODNO ČLANU 108. STAV 1. TAČKA 1. ZAKONA O RADU, U IZNOSU OD <b>NAJMANJE 110% OD OSNOVNE ZARADE</b></span></div> </td> <td width="153" style="width:115.0pt;padding:0in 5.4pt 0in 5.4pt;height:19.85pt"> <div align="center" style="text-align:center"><span style="font-size:7.0pt;">OP&Scaron;TIM AKTOM, ODNOSNO UGOVOROM O RADU MOGUĆE JE PREDVIDETI I VEĆE UVEĆANJE ZARADE</span></div> </td> <td width="144" style="width:108.05pt;padding:0in 5.4pt 0in 5.4pt;height:19.85pt"> <div align="center" style="text-align:center"><span style="font-size:8.0pt;">SVI POREZI I DOPRINOSI NA ZARADU</span></div> </td> </tr> <tr style="height:19.85pt"> <td width="48" style="width:35.7pt;padding:0in 5.4pt 0in 5.4pt;height:19.85pt"> <div align="center" style="text-align:center"><span style="font-size:10.0pt;">1.2.</span></div> </td> <td width="185" style="width:138.65pt;padding:0in 5.4pt 0in 5.4pt;height:19.85pt"> <div align="center" style="text-align:center"><span style="font-size:9.0pt;">ZA RAD <b>NOĆU</b> I RAD <b>U SMENAMA</b> (ako takav rad nije vrednovan pri utvrđivanju osnovne zarade)</span></div> </td> <td width="206" style="width:154.75pt;padding:0in 5.4pt 0in 5.4pt;height:19.85pt"> <div align="center" style="text-align:center"><span style="font-size:8.0pt;">OBAVEZA SHODNO ČLANU 108. STAV 1. TAČKA 2. ZAKONA O RADU, U IZNOSU OD <b>NAJMANJE 26% OD OSNOVNE ZARADE</b></span></div> </td> <td width="153" style="width:115.0pt;padding:0in 5.4pt 0in 5.4pt;height:19.85pt"> <div align="center" style="text-align:center"><span style="font-size:7.0pt;">OP&Scaron;TIM AKTOM, ODNOSNO UGOVOROM O RADU MOGUĆE JE PREDVIDETI I VEĆE UVEĆANJE ZARADE</span></div> </td> <td width="144" style="width:108.05pt;padding:0in 5.4pt 0in 5.4pt;height:19.85pt"> <div align="center" style="text-align:center"><span style="font-size:8.0pt;">SVI POREZI I DOPRINOSI NA ZARADU</span></div> </td> </tr> <tr style="height:19.85pt"> <td width="48" style="width:35.7pt;padding:0in 5.4pt 0in 5.4pt;height:19.85pt"> <div align="center" style="text-align:center"><span style="font-size:10.0pt;">1.3.</span></div> </td> <td width="185" style="width:138.65pt;padding:0in 5.4pt 0in 5.4pt;height:19.85pt"> <div align="center" style="text-align:center"><span style="font-size:9.0pt;">ZA <b>PREKOVREMENI RAD</b></span></div> </td> <td width="206" style="width:154.75pt;padding:0in 5.4pt 0in 5.4pt;height:19.85pt"> <div align="center" style="text-align:center"><span style="font-size:8.0pt;">OBAVEZA SHODNO ČLANU 108. STAV 1. TAČKA 3. ZAKONA O RADU, U IZNOSU OD <b>NAJMANJE 26% OD OSNOVNE ZARADE</b></span></div> </td> <td width="153" style="width:115.0pt;padding:0in 5.4pt 0in 5.4pt;height:19.85pt"> <div align="center" style="text-align:center"><span style="font-size:7.0pt;">OP&Scaron;TIM AKTOM, ODNOSNO UGOVOROM O RADU MOGUĆE JE PREDVIDETI I VEĆE UVEĆANJE ZARADE</span></div> </td> <td width="144" style="width:108.05pt;padding:0in 5.4pt 0in 5.4pt;height:19.85pt"> <div align="center" style="text-align:center"><span style="font-size:8.0pt;">SVI POREZI I DOPRINOSI NA ZARADU</span></div> </td> </tr> <tr style="height:19.85pt"> <td width="48" style="width:35.7pt;padding:0in 5.4pt 0in 5.4pt;height:19.85pt"> <div align="center" style="text-align:center"><span style="font-size:10.0pt;">1.4.</span></div> </td> <td width="185" style="width:138.65pt;padding:0in 5.4pt 0in 5.4pt;height:19.85pt"> <div align="center" style="text-align:center"><span style="font-size:9.0pt;">PO</span><span style="font-size:9.0pt;"> OSNOVU VREMENA PROVREDENOG NA RADU (&ldquo;<b>MINULI RAD</b>&rdquo;)</span></div> </td> <td width="206" style="width:154.75pt;padding:0in 5.4pt 0in 5.4pt;height:19.85pt"> <div align="center" style="text-align:center"><span style="font-size:8.0pt;">OBAVEZA SHODNO ČLANU 108. STAV 1. TAČKA 4. ZAKONA O RADU, U IZNOSU OD <b>0,4% OD OSNOVNE ZARADE </b>ZA SVAKU GODINU &ldquo;STAŽA&rdquo;</span></div> </td> <td width="153" style="width:115.0pt;padding:0in 5.4pt 0in 5.4pt;height:19.85pt"> <div align="center" style="text-align:center"><span style="font-size:7.0pt;">PROCENAT OD O,4% VAŽI ZA SVAKU PUNU GODINU RADA OSTVARENU U RADNOM ODNOSU</span></div> </td> <td width="144" style="width:108.05pt;padding:0in 5.4pt 0in 5.4pt;height:19.85pt"> <div align="center" style="text-align:center"><span style="font-size:8.0pt;">SVI POREZI I DOPRINOSI NA ZARADU</span></div> </td> </tr> <tr style="height:19.85pt"> <td width="48" style="width:35.7pt;padding:0in 5.4pt 0in 5.4pt;height:19.85pt"> <div align="center" style="text-align:center"><span style="font-size:10.0pt;">1.5.</span></div> </td> <td width="185" style="width:138.65pt;padding:0in 5.4pt 0in 5.4pt;height:19.85pt"> <div align="center" style="text-align:center"><b><span style="font-size:9.0pt;">DRUGI SLUČAJEVI</span></b><span style="font-size:9.0pt;"> UVEĆANJA ZARADE</span></div> </td> <td width="206" style="width:154.75pt;padding:0in 5.4pt 0in 5.4pt;height:19.85pt"> <div align="center" style="text-align:center"><span style="font-size:8.0pt;">MOGUĆNOST SHODNO ČLANU 108. STAV 3. ZAKONA O RADU, IZNOS SE UTVRĐUJE OP&Scaron;TIM AKTOM POSLODAVCA ILI UGOVOROM O RADU </span></div> </td> <td width="153" style="width:115.0pt;padding:0in 5.4pt 0in 5.4pt;height:19.85pt"> <div align="center" style="text-align:center"><span style="font-size:7.0pt;">POSLODAVAC MOŽE DA UTVRDI PRAVO ZAPOSLENOG NA UVEĆANU ZARADU I ZA DRUGE SLUČAJEVE, KOJI NISU PREDVIĐENI ZAKONOM</span></div> </td> <td width="144" style="width:108.05pt;padding:0in 5.4pt 0in 5.4pt;height:19.85pt"> <div align="center" style="text-align:center"><span style="font-size:8.0pt;">SVI POREZI I DOPRINOSI NA ZARADU</span></div> </td> </tr> <tr style="height:19.85pt"> <td width="747" colspan="5" style="width:560.15pt;background:silver;padding:0in 5.4pt 0in 5.4pt; height:19.85pt"> <div align="center" style="text-align:center"><b><span style="font-size:11.0pt;">2. NAKNADE TRO&Scaron;KOVA I DRUGA PRIMANJA KOJA IMAJU KARAKTER ZARADE</span></b></div> </td> </tr> <tr style="height:19.85pt"> <td width="48" style="width:35.7pt;padding:0in 5.4pt 0in 5.4pt;height:19.85pt"> <div align="center" style="text-align:center"><b><span style="font-size:10.0pt;">R.B.</span></b></div> </td> <td width="185" style="width:138.65pt;padding:0in 5.4pt 0in 5.4pt;height:19.85pt"> <div align="center" style="text-align:center"><b><span style="font-size:10.0pt;">OPIS</span></b></div> </td> <td width="206" style="width:154.75pt;padding:0in 5.4pt 0in 5.4pt;height:19.85pt"> <div align="center" style="text-align:center"><b><span style="font-size:10.0pt;">OSNOV I IZNOS</span></b></div> </td> <td width="153" style="width:115.0pt;padding:0in 5.4pt 0in 5.4pt;height:19.85pt"> <div align="center" style="text-align:center"><b><span style="font-size:10.0pt;">NAPOMENA</span></b></div> </td> <td width="144" style="width:108.05pt;padding:0in 5.4pt 0in 5.4pt;height:19.85pt"> <div align="center" style="text-align:center"><b><span style="font-size:10.0pt;">PORESKI ASPEKT</span></b></div> </td> </tr> <tr style="height:19.85pt"> <td width="48" style="width:35.7pt;padding:0in 5.4pt 0in 5.4pt;height:19.85pt"> <div align="center" style="text-align:center"><span style="font-size:10.0pt;">2.1.</span></div> </td> <td width="185" style="width:138.65pt;padding:0in 5.4pt 0in 5.4pt;height:19.85pt"> <div align="center" style="text-align:center"><span style="font-size:9.0pt;">NAKNADA TRO&Scaron;KOVA ZA ISHRANU U TOKU RADA (&ldquo;<b>TOPLI OBROK</b>&rdquo;)</span></div> </td> <td width="206" style="width:154.75pt;padding:0in 5.4pt 0in 5.4pt;height:19.85pt"> <div align="center" style="text-align:center"><span style="font-size:8.0pt;">OBAVEZA SHODNO ČLANU 118. TAČKA 5. ZAKONA O RADU, IZNOS SE UTVRĐUJE OP&Scaron;TIM AKTOM POSLODAVCA ILI UGOVOROM O RADU</span></div> </td> <td width="153" style="width:115.0pt;padding:0in 5.4pt 0in 5.4pt;height:19.85pt"> <div align="center" style="text-align:center"><span style="font-size:7.0pt;">ZA POSLODAVCE KOJI SU PREDVIDELI ISPLATU PREMA OP&Scaron;TEM KOLEKTIVNOM UGOVORU: </span></div> <div align="center" style="text-align:center"><span style="font-size:7.0pt;">15% OD PROSEČNE MESEČNE ZARADE U REPUBLICI SRBIJI</span></div> </td> <td width="144" style="width:108.05pt;padding:0in 5.4pt 0in 5.4pt;height:19.85pt"> <div align="center" style="text-align:center"><span style="font-size:8.0pt;">SVI POREZI I DOPRINOSI NA ZARADU</span></div> </td> </tr> <tr style="height:19.85pt"> <td width="48" style="width:35.7pt;padding:0in 5.4pt 0in 5.4pt;height:19.85pt"> <div align="center" style="text-align:center"><span style="font-size:10.0pt;">2.2.</span></div> </td> <td width="185" style="width:138.65pt;padding:0in 5.4pt 0in 5.4pt;height:19.85pt"> <div align="center" style="text-align:center"><span style="font-size:9.0pt;">NAKNADA TRO&Scaron;KOVA ZA <b>REGRES</b> ZA KORI&Scaron;ĆENJE GODI&Scaron;NJEG ODMORA</span></div> </td> <td width="206" style="width:154.75pt;padding:0in 5.4pt 0in 5.4pt;height:19.85pt"> <div align="center" style="text-align:center"><span style="font-size:8.0pt;">OBAVEZA SHODNO ČLANU 118. TAČKA 6. ZAKONA O RADU, IZNOS SE UTVRĐUJE OP&Scaron;TIM AKTOM POSLODAVCA ILI UGOVOROM O RADU</span></div> </td> <td width="153" style="width:115.0pt;padding:0in 5.4pt 0in 5.4pt;height:19.85pt"> <div align="center" style="text-align:center"><span style="font-size:7.0pt;">ZA POSLODAVCE KOJI SU PREDVIDELI ISPLATU PREMA OP&Scaron;TEM KOLEKTIVNOM UGOVORU: </span></div> <div align="center" style="text-align:center"><span style="font-size:7.0pt;">75% OD PROSEČNE MESEČNE ZARADE U REPUBLICI SRBIJI</span></div> </td> <td width="144" style="width:108.05pt;padding:0in 5.4pt 0in 5.4pt;height:19.85pt"> <div align="center" style="text-align:center"><span style="font-size:8.0pt;">SVI POREZI I DOPRINOSI NA ZARADU</span></div> </td> </tr> <tr style="height:19.85pt"> <td width="48" style="width:35.7pt;padding:0in 5.4pt 0in 5.4pt;height:19.85pt"> <div align="center" style="text-align:center"><span style="font-size:10.0pt;">2.3.</span></div> </td> <td width="185" style="width:138.65pt;padding:0in 5.4pt 0in 5.4pt;height:19.85pt"> <div align="center" style="text-align:center"><b><span style="font-size:9.0pt;">TERENSKI DODATAK</span></b></div> </td> <td width="206" style="width:154.75pt;padding:0in 5.4pt 0in 5.4pt;height:19.85pt"> <div align="center" style="text-align:center"><span style="font-size:8.0pt;">MOGUĆNOST KOJU POSLODAVAC MOŽE PREDVIDETI SHODNO ČLANU 120. ZAKONA O RADU (&ldquo;DRUGA PRIMANJA&rdquo;), IZNOS SE UTVRĐUJE OP&Scaron;TIM AKTOM POSLODAVCA ILI UGOVOROM O RADU</span></div> </td> <td width="153" style="width:115.0pt;padding:0in 5.4pt 0in 5.4pt;height:19.85pt"> <div align="center" style="text-align:center"><span style="font-size:7.0pt;">ZA POSLODAVCE KOJI SU PREDVIDELI ISPLATU PREMA OP&Scaron;TEM KOLEKTIVNOM UGOVORU: </span></div> <div align="center" style="text-align:center"><span style="font-size:7.0pt;">3% OD PROSEČNE MESEČNE ZARADE U REPUBLICI SRBIJI</span></div> </td> <td width="144" style="width:108.05pt;padding:0in 5.4pt 0in 5.4pt;height:19.85pt"> <div align="center" style="text-align:center"><span style="font-size:8.0pt;">SVI POREZI I DOPRINOSI NA ZARADU</span></div> </td> </tr> <tr style="height:19.85pt"> <td width="48" style="width:35.7pt;padding:0in 5.4pt 0in 5.4pt;height:19.85pt"> <div align="center" style="text-align:center"><span style="font-size:10.0pt;">2.4.</span></div> </td> <td width="185" style="width:138.65pt;padding:0in 5.4pt 0in 5.4pt;height:19.85pt"> <div align="center" style="text-align:center"><b><span style="font-size:9.0pt;">DRUGA PRIMANJA</span></b><span style="font-size:7.0pt;">(DAVANJA ZAPOSLENIMA U ROBI I NOVCU, NAKNADA ZA ODVOJENI ŽIVOT, POKLONI ZA 8. MART, POKLONI DECI ZAPOSLENIH POVODOM NOVE GODINE I BOŽIĆA PREKO NEOPOREZIVOG IZNOSA, DOBROVOLJNO OSIGURANJE PREKO NEOPOREZIVOG IZNOSA, OTPREMNINE PREKO NEOPOREZIVOG IZNOSA I DR.)</span></div> </td> <td width="206" style="width:154.75pt;padding:0in 5.4pt 0in 5.4pt;height:19.85pt"> <div align="center" style="text-align:center"><span style="font-size:8.0pt;">MOGUĆNOST KOJU POSLODAVAC MOŽE PREDVIDETI SHODNO ČLANU 120. ZAKONA O RADU (&ldquo;DRUGA PRIMANJA&rdquo;), IZNOS SE UTVRĐUJE OP&Scaron;TIM AKTOM POSLODAVCA ILI UGOVOROM O RADU</span></div> </td> <td width="153" style="width:115.0pt;padding:0in 5.4pt 0in 5.4pt;height:19.85pt"> <div align="center" style="text-align:center"><span style="font-size:7.0pt;">ODNOSI SE NA SVA PRIMANJA KOJA NISU IZUZETA IZ ZARADE SHODNO ČLANU 105. STAV 3. ZAKONA O RADU</span></div> </td> <td width="144" style="width:108.05pt;padding:0in 5.4pt 0in 5.4pt;height:19.85pt"> <div align="center" style="text-align:center"><span style="font-size:8.0pt;">SVI POREZI I DOPRINOSI NA ZARADU</span></div> </td> </tr> <tr style="height:19.85pt"> <td width="747" colspan="5" style="width:560.15pt;background:silver;padding:0in 5.4pt 0in 5.4pt; height:19.85pt"> <div align="center" style="text-align:center"><b><span style="font-size:11.0pt;">3. NAKNADE TRO&Scaron;KOVA I DRUGA PRIMANJA KOJA NEMAJU KARAKTER ZARADE</span></b></div> </td> </tr> <tr style="height:19.85pt"> <td width="48" style="width:35.7pt;padding:0in 5.4pt 0in 5.4pt;height:19.85pt"> <div align="center" style="text-align:center"><b><span style="font-size:10.0pt;">R.B.</span></b></div> </td> <td width="185" style="width:138.65pt;padding:0in 5.4pt 0in 5.4pt;height:19.85pt"> <div align="center" style="text-align:center"><b><span style="font-size:10.0pt;">OPIS</span></b></div> </td> <td width="206" style="width:154.75pt;padding:0in 5.4pt 0in 5.4pt;height:19.85pt"> <div align="center" style="text-align:center"><b><span style="font-size:10.0pt;">OSNOV I IZNOS</span></b></div> </td> <td width="153" style="width:115.0pt;padding:0in 5.4pt 0in 5.4pt;height:19.85pt"> <div align="center" style="text-align:center"><b><span style="font-size:10.0pt;">NAPOMENA</span></b></div> </td> <td width="144" style="width:108.05pt;padding:0in 5.4pt 0in 5.4pt;height:19.85pt"> <div align="center" style="text-align:center"><b><span style="font-size:10.0pt;">PORESKI ASPEKT</span></b></div> </td> </tr> <tr style="height:19.85pt"> <td width="48" style="width:35.7pt;padding:0in 5.4pt 0in 5.4pt;height:19.85pt"> <div align="center" style="text-align:center"><span style="font-size:10.0pt;">3.1.</span></div> </td> <td width="185" style="width:138.65pt;padding:0in 5.4pt 0in 5.4pt;height:19.85pt"> <div align="center" style="text-align:center"><span style="font-size:9.0pt;">NAKNADA TRO&Scaron;KOVA ZA DOLAZAK I ODLAZAK SA RADA (&ldquo;<b>PREVOZ</b>&rdquo;)</span></div> </td> <td width="206" style="width:154.75pt;padding:0in 5.4pt 0in 5.4pt;height:19.85pt"> <div align="center" style="text-align:center"><span style="font-size:8.0pt;">OBAVEZA SHODNO ČLANU 118. TAČKA 1. ZAKONA O RADU, U VISINI CENE PREVOZNE KARTE U JAVNOM SAOBRAĆAJU</span></div> </td> <td width="153" style="width:115.0pt;padding:0in 5.4pt 0in 5.4pt;height:19.85pt"> <div align="center" style="text-align:center"><span style="font-size:7.0pt;">ZA IZNOS KOJI SE ISPLAĆUJE PREKO MESEĆNE PRETPLATNE KARTE ILI STVARNIH TRO&Scaron;KOVA PREVOZA PLAĆAJU SE SVI POREZI I DOPRINOSI NA ZARADU</span></div> </td> <td width="144" style="width:108.05pt;padding:0in 5.4pt 0in 5.4pt;height:19.85pt"> <div align="center" style="text-align:center"><span style="font-size:8.0pt;">NEOPOREZIVO DO VISINE CENE MESEČNE PRETPLATNE KARTE, ODNOSNO DO VISINE STVARNIH TRO&Scaron;KOVA PREVOZA AKO NE POSTOJI MOGUĆNOST DA SE OBEZBEDI MESEČNA PRETPLATNA KARTA, A NAJVI&Scaron;E DO <b>2.596 DINARA</b>.</span></div> <div align="center" style="text-align:center"><span style="font-size:8.0pt;">PREKO NEOPOREZIVOG IZNOSA (DO CENE PRETPLATNE KARTE ODNOSNO STVARNIH TRO&Scaron;KOVA PREVOZA) POREZ NA ZARADE OD 12%.</span></div> </td> </tr> <tr style="height:19.85pt"> <td width="48" style="width:35.7pt;padding:0in 5.4pt 0in 5.4pt;height:19.85pt"> <div align="center" style="text-align:center"><span style="font-size:10.0pt;">3.2.</span></div> </td> <td width="185" style="width:138.65pt;padding:0in 5.4pt 0in 5.4pt;height:19.85pt"> <div align="center" style="text-align:center"><span style="font-size:9.0pt;">NAKNADA TRO&Scaron;KOVA ZA VREME PROVEDENO NA <b>SLUŽBENOM PUTU U ZEMLJI</b> (&ldquo;<b>DNEVNICA</b>&rdquo;)</span></div> </td> <td width="206" style="width:154.75pt;padding:0in 5.4pt 0in 5.4pt;height:19.85pt"> <div align="center" style="text-align:center"><span style="font-size:8.0pt;">OBAVEZA SHODNO ČLANU 118. TAČKA 2. ZAKONA O RADU, U VISINI UTVRĐENOJ OP&Scaron;TIM AKTOM POSLODAVCA, ODNOSNO UGOVOROM O RADU</span></div> </td> <td width="153" style="width:115.0pt;padding:0in 5.4pt 0in 5.4pt;height:19.85pt"> <div align="center" style="text-align:center"><span style="font-size:7.0pt;">ZA POSLODAVCE KOJI SU PREDVIDELI ISPLATU PREMA OP&Scaron;TEM KOLEKTIVNOM UGOVORU: </span></div> <div align="center" style="text-align:center"><span style="font-size:7.0pt;">5% OD PROSEČNE MESEČNE ZARADE U REPUBLICI SRBIJI.</span></div> </td> <td width="144" style="width:108.05pt;padding:0in 5.4pt 0in 5.4pt;height:19.85pt"> <div align="center" style="text-align:center"><span style="font-size:8.0pt;">NEOPOREZIVO DO IZNOSA OD <b>1.557 DINARA</b>.</span></div> <div align="center" style="text-align:center"><span style="font-size:8.0pt;">PREKO NEOPOREZIVOG IZNOSA POREZ NA ZARADE OD 12%.</span></div> </td> </tr> <tr style="height:19.85pt"> <td width="48" style="width:35.7pt;padding:0in 5.4pt 0in 5.4pt;height:19.85pt"> <div align="center" style="text-align:center"><span style="font-size:10.0pt;">3.3.</span></div> </td> <td width="185" style="width:138.65pt;padding:0in 5.4pt 0in 5.4pt;height:19.85pt"> <div align="center" style="text-align:center"><span style="font-size:9.0pt;">NAKNADA TRO&Scaron;KOVA ZA VREME PROVEDENO NA <b>SLUŽBENOM PUTU U INOSTRANSTVU</b> (&ldquo;<b>DNEVNICA</b>&rdquo;)</span></div> </td> <td width="206" style="width:154.75pt;padding:0in 5.4pt 0in 5.4pt;height:19.85pt"> <div align="center" style="text-align:center"><span style="font-size:8.0pt;">OBAVEZA SHODNO ČLANU 118. TAČKA 3. ZAKONA O RADU, U VISINI UTVRĐENOJ OP&Scaron;TIM AKTOM POSLODAVCA, ODNOSNO UGOVOROM O RADU</span></div> </td> <td width="153" style="width:115.0pt;padding:0in 5.4pt 0in 5.4pt;height:19.85pt"> <div align="center" style="text-align:center"><span style="font-size:7.0pt;">NAJMANJE U VISINI ODREĐENOJ &ldquo;UREDBOM O NAKNADI TRO</span><span style="font-size:7.0pt;">&Scaron;KOVA I OTPREMNINI DRŽAVNIH SLUŽBENIKA I NAME&Scaron;TENIKA</span><span style="font-size:7.0pt;">&rdquo;</span></div> </td> <td width="144" style="width:108.05pt;padding:0in 5.4pt 0in 5.4pt;height:19.85pt"> <div align="center" style="text-align:center"><span style="font-size:8.0pt;">NEOPOREZIVO DO IZNOSA PROPISANOG UREDBOM (vidi kolonu levo).</span></div> <div align="center" style="text-align:center"><span style="font-size:8.0pt;">PREKO NEOPOREZIVOG IZNOSA POREZ NA ZARADE OD 12%.</span></div> </td> </tr> <tr style="height:19.85pt"> <td width="48" style="width:35.7pt;padding:0in 5.4pt 0in 5.4pt;height:19.85pt"> <div align="center" style="text-align:center"><span style="font-size:10.0pt;">3.4.</span></div> </td> <td width="185" style="width:138.65pt;padding:0in 5.4pt 0in 5.4pt;height:19.85pt"> <div align="center" style="text-align:center"><span style="font-size:9.0pt;">NAKNADA TRO&Scaron;KOVA <b>SME&Scaron;TAJA I PREVOZA NA SLUŽBENOM PUTU</b></span></div> </td> <td width="206" style="width:154.75pt;padding:0in 5.4pt 0in 5.4pt;height:19.85pt"> <div align="center" style="text-align:center"><span style="font-size:8.0pt;">SHODNO ČLANU 118. TAČKA 2. ZAKONA O RADU, U VISINI UTVRĐENOJ OP&Scaron;TIM AKTOM POSLODAVCA, ODNOSNO UGOVOROM O RADU</span></div> </td> <td width="153" style="width:115.0pt;padding:0in 5.4pt 0in 5.4pt;height:19.85pt"> <div align="center" style="text-align:center"><span style="font-size:7.0pt;">-</span></div> </td> <td width="144" style="width:108.05pt;padding:0in 5.4pt 0in 5.4pt;height:19.85pt"> <div align="center" style="text-align:center"><span style="font-size:8.0pt;">NEOPOREZIVO DO VISINE TRO&Scaron;KOVA PREMA PRILOŽENIM RAČUNIMA.</span></div> </td> </tr> <tr style="height:19.85pt"> <td width="48" style="width:35.7pt;padding:0in 5.4pt 0in 5.4pt;height:19.85pt"> <div align="center" style="text-align:center"><span style="font-size:10.0pt;">3.5.</span></div> </td> <td width="185" style="width:138.65pt;padding:0in 5.4pt 0in 5.4pt;height:19.85pt"> <div align="center" style="text-align:center"><span style="font-size:9.0pt;">NAKNADA TRO&Scaron;KOVA ZA <b>KORI&Scaron;ĆENJE SOPSTVENOG AUTOMOBILA</b> ZA SLUŽBENO PUTOVANJE ILI U DRUGE SLUŽBENE SVRHE</span></div> </td> <td width="206" style="width:154.75pt;padding:0in 5.4pt 0in 5.4pt;height:19.85pt"> <div align="center" style="text-align:center"><span style="font-size:8.0pt;">SHODNO ČLANU 118. TAČKA 2. i 3. ZAKONA O RADU, U VISINI UTVRĐENOJ OP&Scaron;TIM AKTOM POSLODAVCA, ODNOSNO UGOVOROM O RADU</span></div> </td> <td width="153" style="width:115.0pt;padding:0in 5.4pt 0in 5.4pt;height:19.85pt"> <div align="center" style="text-align:center"><span style="font-size:7.0pt;">-</span></div> </td> <td width="144" style="width:108.05pt;padding:0in 5.4pt 0in 5.4pt;height:19.85pt"> <div align="center" style="text-align:center"><span style="font-size:8.0pt;">NEOPOREZIVO DO 30% CENE LITRA SUPER BENZINA PO KILOMETRU, NAJVI&Scaron;E DO <b>4.542 DINARA MESEČNO</b>.</span></div> <div align="center" style="text-align:center"><span style="font-size:8.0pt;">PREKO NEOPOREZIVOG IZNOSA POREZ NA ZARADE OD 12%.</span></div> </td> </tr> <tr style="height:19.85pt"> <td width="48" style="width:35.7pt;padding:0in 5.4pt 0in 5.4pt;height:19.85pt"> <div align="center" style="text-align:center"><span style="font-size:10.0pt;">3.6.</span></div> </td> <td width="185" style="width:138.65pt;padding:0in 5.4pt 0in 5.4pt;height:19.85pt"> <div align="center" style="text-align:center"><span style="font-size:9.0pt;">NAKNADA TRO&Scaron;KOVA <b>SME&Scaron;TAJA I ISHRANE</b> ZA RAD I BORAVAK <b>NA TERENU</b> (ako poslodavac nije obezbedio sme&scaron;taj i ishranu bez naknade)</span></div> </td> <td width="206" style="width:154.75pt;padding:0in 5.4pt 0in 5.4pt;height:19.85pt"> <div align="center" style="text-align:center"><span style="font-size:8.0pt;">SHODNO ČLANU 118. TAČKA 4. ZAKONA O RADU, U VISINI UTVRĐENOJ OP&Scaron;TIM AKTOM POSLODAVCA, ODNOSNO UGOVOROM O RADU</span></div> </td> <td width="153" style="width:115.0pt;padding:0in 5.4pt 0in 5.4pt;height:19.85pt"> <div align="center" style="text-align:center"><span style="font-size:7.0pt;">-</span></div> </td> <td width="144" style="width:108.05pt;padding:0in 5.4pt 0in 5.4pt;height:19.85pt"> <div align="center" style="text-align:center"><span style="font-size:8.0pt;">NEOPOREZIVO DO VISINE TRO&Scaron;KOVA PREMA PRILOŽENIM RAČUNIMA.</span></div> </td> </tr> <tr style="height:19.85pt"> <td width="48" style="width:35.7pt;padding:0in 5.4pt 0in 5.4pt;height:19.85pt"> <div align="center" style="text-align:center"><span style="font-size:10.0pt;">3.7.</span></div> </td> <td width="185" style="width:138.65pt;padding:0in 5.4pt 0in 5.4pt;height:19.85pt"> <div align="center" style="text-align:center"><b><span style="font-size:9.0pt;">OTPREMNINA</span></b><span style="font-size:9.0pt;"> PRI ODLASKU U <b>PENZIJU</b></span></div> </td> <td width="206" style="width:154.75pt;padding:0in 5.4pt 0in 5.4pt;height:19.85pt"> <div align="center" style="text-align:center"><span style="font-size:8.0pt;">OBAVEZA SHODNO ČLANU 119. STAV 1. TAČKA 1. ZAKONA O RADU, U VISINI UTVRĐENOJ OP&Scaron;TIM AKTOM POSLODAVCA</span></div> </td> <td width="153" style="width:115.0pt;padding:0in 5.4pt 0in 5.4pt;height:19.85pt"> <div align="center" style="text-align:center"><span style="font-size:7.0pt;">NAJMANJE U VISINI 3 PROSEČNE ZARADE U REPUBLICI SRBIJI (PREMA POSLEDNJEM OBJAVLJENOM PODATKU)</span></div> </td> <td width="144" style="width:108.05pt;padding:0in 5.4pt 0in 5.4pt;height:19.85pt"> <div align="center" style="text-align:center"><span style="font-size:8.0pt;">NEOPOREZIVO DO IZNOSA 3 PROSEČNE ZARADE U REPUBLICI SRBIJI.</span></div> <div align="center" style="text-align:center"><span style="font-size:8.0pt;">PREKO NEOPOREZIVOG IZNOSA POREZ NA DRUGE PRIHODE OD 20% NA OSNOVICU UMANJENU ZA 20% NORMIRANIH TRO&Scaron;KOVA.</span></div> </td> </tr> <tr style="height:19.85pt"> <td width="48" style="width:35.7pt;padding:0in 5.4pt 0in 5.4pt;height:19.85pt"> <div align="center" style="text-align:center"><span style="font-size:10.0pt;">3.8.</span></div> </td> <td width="185" style="width:138.65pt;padding:0in 5.4pt 0in 5.4pt;height:19.85pt"> <div align="center" style="text-align:center"><b><span style="font-size:9.0pt;">OTPREMNINA</span></b><span style="font-size:9.0pt;"> PRI <b>OTKAZU</b> UGOVORA O RADU (ako usled tehnolo&scaron;kih, ekonomskih ili ogranizacionih promena prestane potreba za obavljanjme određenog posla ili dođe do smanjenja obima posla) </span></div> </td> <td width="206" style="width:154.75pt;padding:0in 5.4pt 0in 5.4pt;height:19.85pt"> <div align="center" style="text-align:center"><span style="font-size:8.0pt;">OBAVEZA SHODNO ČLANU 158. I 159. A U VEZI ČLANA 179. TAČKA 9. ZAKONA O RADU, U VISINI UTVRĐENOJ OP&Scaron;TIM AKTOM POSLODAVCA, ODNOSNO UGOVOROM O RADU</span></div> </td> <td width="153" style="width:115.0pt;padding:0in 5.4pt 0in 5.4pt;height:19.85pt"> <div align="center" style="text-align:center"><span style="font-size:7.0pt;">NAJMANJE U VISINI TREĆINE ZARADE ZA SVAKU NAVR&Scaron;ENU GODINU RADA U RADNOM ODNOSU ZA PRVIH 10 GODINA PROVEDENIH U RADNOM ODNOSU I ČETVRTINE ZARADE ZA SVAKU NAREDNU NAVR&Scaron;ENU GODINU RADA U RADNOM ODNOSU PREKO 10 GODINA PROVEDENIH U RADNOM ODNOSU.</span></div> </td> <td width="144" style="width:108.05pt;padding:0in 5.4pt 0in 5.4pt;height:19.85pt"> <div align="center" style="text-align:center"><span style="font-size:8.0pt;">NEOPOREZIVO DO NAJNIŽEG IZNOSA KOJI JE POSLODAVAC DUŽAN DA ISPLATI PO ZAKONU (vidi kolonu levo).</span></div> <div align="center" style="text-align:center"><span style="font-size:8.0pt;">PREKO NEOPOREZIVOG IZNOSA POREZ NA DRUGE PRIHODE OD 20% NA OSNOVICU UMANJENU ZA 20% NORMIRANIH TRO&Scaron;KOVA.</span></div> </td> </tr> <tr style="height:19.85pt"> <td width="48" style="width:35.7pt;padding:0in 5.4pt 0in 5.4pt;height:19.85pt"> <div align="center" style="text-align:center"><span style="font-size:10.0pt;">3.9.</span></div> </td> <td width="185" style="width:138.65pt;padding:0in 5.4pt 0in 5.4pt;height:19.85pt"> <div align="center" style="text-align:center"><span style="font-size:9.0pt;">NAKNADA TRO&Scaron;KOVA <b>POGREBNIH USLUGA</b> ZAPOSLENOM (u slučaju smrti člana uže porodice &ndash; bračni drug i deca), ODNOSNO ČLANOVIMA UŽE PORODICE (u slučaju smrti zaposlenog)</span></div> </td> <td width="206" style="width:154.75pt;padding:0in 5.4pt 0in 5.4pt;height:19.85pt"> <div align="center" style="text-align:center"><span style="font-size:8.0pt;">OBAVEZA SHODNO ČLANU 119. STAV 1. TAČKA 2. ZAKONA O RADU, U VISINI UTVRĐENOJ OP&Scaron;TIM AKTOM POSLODAVCA</span></div> </td> <td width="153" style="width:115.0pt;padding:0in 5.4pt 0in 5.4pt;height:19.85pt"> <div align="center" style="text-align:center"><span style="font-size:7.0pt;">-</span></div> </td> <td width="144" style="width:108.05pt;padding:0in 5.4pt 0in 5.4pt;height:19.85pt"> <div align="center" style="text-align:center"><span style="font-size:8.0pt;">NEOPOREZIVO DO <b>45.423 DINARA</b>.</span></div> <div align="center" style="text-align:center"><span style="font-size:8.0pt;">PREKO NEOPOREZIVOG IZNOSA POREZ NA DRUGE PRIHODE OD 20% NA OSNOVICU UMANJENU ZA 20% NORMIRANIH TRO&Scaron;KOVA.</span></div> </td> </tr> <tr style="height:19.85pt"> <td width="48" style="width:35.7pt;padding:0in 5.4pt 0in 5.4pt;height:19.85pt"> <div align="center" style="text-align:center"><span style="font-size:10.0pt;">3.10.</span></div> </td> <td width="185" style="width:138.65pt;padding:0in 5.4pt 0in 5.4pt;height:19.85pt"> <div align="center" style="text-align:center"><b><span style="font-size:9.0pt;">JUBILARNA NAGRADA</span></b></div> </td> <td width="206" style="width:154.75pt;padding:0in 5.4pt 0in 5.4pt;height:19.85pt"> <div align="center" style="text-align:center"><span style="font-size:8.0pt;">MOGUĆNOST KOJU POSLODAVAC MOŽE PREDVIDETI SHODNO ČLANU 120. ZAKONA O RADU, IZNOS SE UTVRĐUJE OP&Scaron;TIM AKTOM POSLODAVCA ILI UGOVOROM O RADU</span></div> </td> <td width="153" style="width:115.0pt;padding:0in 5.4pt 0in 5.4pt;height:19.85pt"> <div align="center" style="text-align:center"><span style="font-size:7.0pt;">-</span></div> </td> <td width="144" style="width:108.05pt;padding:0in 5.4pt 0in 5.4pt;height:19.85pt"> <div align="center" style="text-align:center"><span style="font-size:8.0pt;">NEOPOREZIVO DO <b>12.978 DINARA</b>.</span></div> <div align="center" style="text-align:center"><span style="font-size:8.0pt;">PREKO NEOPOREZIVOG IZNOSA POREZ NA ZARADE OD 12%.</span></div> </td> </tr> <tr style="height:19.85pt"> <td width="48" style="width:35.7pt;padding:0in 5.4pt 0in 5.4pt;height:19.85pt"> <div align="center" style="text-align:center"><span style="font-size:10.0pt;">3.11.</span></div> </td> <td width="185" style="width:138.65pt;padding:0in 5.4pt 0in 5.4pt;height:19.85pt"> <div align="center" style="text-align:center"><b><span style="font-size:9.0pt;">SOLIDARNA POMOĆ </span></b><span style="font-size:9.0pt;">U SLUČAJU <b>SMRTI</b> ZAPOSLENOG, ČLANA NJEGOVE PORODICE ILI PENZIONISANOG RADNIKA</span></div> </td> <td width="206" style="width:154.75pt;padding:0in 5.4pt 0in 5.4pt;height:19.85pt"> <div align="center" style="text-align:center"><span style="font-size:8.0pt;">MOGUĆNOST KOJU POSLODAVAC MOŽE PREDVIDETI SHODNO ČLANU 120. ZAKONA O RADU, IZNOS SE UTVRĐUJE OP&Scaron;TIM AKTOM POSLODAVCA ILI UGOVOROM O RADU</span></div> </td> <td width="153" style="width:115.0pt;padding:0in 5.4pt 0in 5.4pt;height:19.85pt"> <div align="center" style="text-align:center"><span style="font-size:7.0pt;">STAVKA 3.9. PREDSTAVLJA OBAVEZU POSLODAVCA A OVA STAVKA JE SAMO MOGUČNOST. </span></div> <div align="center" style="text-align:center"><span style="font-size:7.0pt;">U ODNOSU NA STAVKU 3.9. PRO&Scaron;IRENO JE NA POMOĆ U SLUČAJU SMRTI: PENZIONISANOG RADNIKA, RODITELJA ZAPOSLENOG, USVOJENIKA I USVOJIOCA ZAPOSLENOG.</span></div> </td> <td width="144" style="width:108.05pt;padding:0in 5.4pt 0in 5.4pt;height:19.85pt"> <div align="center" style="text-align:center"><span style="font-size:8.0pt;">NEOPOREZIVO DO <b>45.423 DINARA</b>.</span></div> <div align="center" style="text-align:center"><span style="font-size:8.0pt;">PREKO NEOPOREZIVOG IZNOSA POREZ NA DRUGE PRIHODE OD 20% NA OSNOVICU UMANJENU ZA 20% NORMIRANIH TRO&Scaron;KOVA.</span></div> </td> </tr> <tr style="height:19.85pt"> <td width="48" style="width:35.7pt;padding:0in 5.4pt 0in 5.4pt;height:19.85pt"> <div align="center" style="text-align:center"><span style="font-size:10.0pt;">3.12.</span></div> </td> <td width="185" style="width:138.65pt;padding:0in 5.4pt 0in 5.4pt;height:19.85pt"> <div align="center" style="text-align:center"><b><span style="font-size:9.0pt;">SOLIDARNA POMOĆ </span></b><span style="font-size:9.0pt;">U SLUČAJU <b>BOLESTI</b>, ZDRAVSTVENE REHABILITACIJE ILI INVALIDNOSTI ZAPOSLENOG ILI ČLANA NJEGOVE PORODICE</span></div> </td> <td width="206" style="width:154.75pt;padding:0in 5.4pt 0in 5.4pt;height:19.85pt"> <div align="center" style="text-align:center"><span style="font-size:8.0pt;">MOGUĆNOST KOJU POSLODAVAC MOŽE PREDVIDETI SHODNO ČLANU 120. ZAKONA O RADU, IZNOS SE UTVRĐUJE OP&Scaron;TIM AKTOM POSLODAVCA ILI UGOVOROM O RADU</span></div> </td> <td width="153" style="width:115.0pt;padding:0in 5.4pt 0in 5.4pt;height:19.85pt"> <div align="center" style="text-align:center"><span style="font-size:7.0pt;">-</span></div> </td> <td width="144" style="width:108.05pt;padding:0in 5.4pt 0in 5.4pt;height:19.85pt"> <div align="center" style="text-align:center"><span style="font-size:8.0pt;">NEOPOREZIVO DO <b>25.956 DINARA</b>.</span></div> <div align="center" style="text-align:center"><span style="font-size:8.0pt;">PREKO NEOPOREZIVOG IZNOSA POREZ NA ZARADE OD 12%.</span></div> </td> </tr> <tr style="height:19.85pt"> <td width="48" style="width:35.7pt;padding:0in 5.4pt 0in 5.4pt;height:19.85pt"> <div align="center" style="text-align:center"><span style="font-size:10.0pt;">3.13.</span></div> </td> <td width="185" style="width:138.65pt;padding:0in 5.4pt 0in 5.4pt;height:19.85pt"> <div align="center" style="text-align:center"><b><span style="font-size:9.0pt;">SOLIDARNA POMOĆ </span></b><span style="font-size:9.0pt;">ZBOG <b>UNI&Scaron;TENJA ILI O&Scaron;TEĆENJA IMOVINE</b> USLED ELEMENTARNIH NEPOGODA ILI DRUGIH VANREDNIH DOGAĐAJA</span></div> </td> <td width="206" style="width:154.75pt;padding:0in 5.4pt 0in 5.4pt;height:19.85pt"> <div align="center" style="text-align:center"><span style="font-size:8.0pt;">MOGUĆNOST KOJU POSLODAVAC MOŽE PREDVIDETI SHODNO ČLANU 120. ZAKONA O RADU, IZNOS SE UTVRĐUJE OP&Scaron;TIM AKTOM POSLODAVCA</span></div> </td> <td width="153" style="width:115.0pt;padding:0in 5.4pt 0in 5.4pt;height:19.85pt"> <div align="center" style="text-align:center"><span style="font-size:7.0pt;">NAJVI&Scaron;E DO IZNOSA STVARNE &Scaron;TETE U SKLADU SA PRAVILNIKOM KOJI REGULI&Scaron;E TU OBLAST.</span></div> </td> <td width="144" style="width:108.05pt;padding:0in 5.4pt 0in 5.4pt;height:19.85pt"> <div align="center" style="text-align:center"><span style="font-size:8.0pt;">NEOPOREZIVO DO IZNOSA STVARNE &Scaron;TETE.</span></div> </td> </tr> <tr style="height:19.85pt"> <td width="48" style="width:35.7pt;padding:0in 5.4pt 0in 5.4pt;height:19.85pt"> <div align="center" style="text-align:center"><span style="font-size:10.0pt;">3.14.</span></div> </td> <td width="185" style="width:138.65pt;padding:0in 5.4pt 0in 5.4pt;height:19.85pt"> <div align="center" style="text-align:center"><b><span style="font-size:9.0pt;">SOLIDARNA POMOĆ </span></b><span style="font-size:9.0pt;">(ostali vidovi koje poslodavac utvrdi svojim aktom)</span></div> </td> <td width="206" style="width:154.75pt;padding:0in 5.4pt 0in 5.4pt;height:19.85pt"> <div align="center" style="text-align:center"><span style="font-size:8.0pt;">MOGUĆNOST KOJU POSLODAVAC MOŽE PREDVIDETI SHODNO ČLANU 120. ZAKONA O RADU, IZNOS SE UTVRĐUJE OP&Scaron;TIM AKTOM POSLODAVCA</span></div> </td> <td width="153" style="width:115.0pt;padding:0in 5.4pt 0in 5.4pt;height:19.85pt"> <div align="center" style="text-align:center"><span style="font-size:7.0pt;">-</span></div> </td> <td width="144" style="width:108.05pt;padding:0in 5.4pt 0in 5.4pt;height:19.85pt"> <div align="center" style="text-align:center"><span style="font-size:8.0pt;">POREZ NA ZARADE OD 12%.</span></div> </td> </tr> <tr style="height:19.85pt"> <td width="48" style="width:35.7pt;padding:0in 5.4pt 0in 5.4pt;height:19.85pt"> <div align="center" style="text-align:center"><span style="font-size:10.0pt;">3.15.</span></div> </td> <td width="185" style="width:138.65pt;padding:0in 5.4pt 0in 5.4pt;height:19.85pt"> <div align="center" style="text-align:center"><span style="font-size:9.0pt;">PREMIJE ZA <b>DOBROVOLJNO</b> DODATNO <b>PENZIJSKO OSIGURANJE</b></span></div> </td> <td width="206" style="width:154.75pt;padding:0in 5.4pt 0in 5.4pt;height:19.85pt"> <div align="center" style="text-align:center"><span style="font-size:8.0pt;">MOGUĆNOST KOJU POSLODAVAC MOŽE PREDVIDETI SHODNO ČLANU 119. STAV 5. ZAKONA O RADU, IZNOS SE UTVRĐUJE OP&Scaron;TIM AKTOM POSLODAVCA ILI UGOVOROM O RADU</span></div> </td> <td width="153" style="width:115.0pt;padding:0in 5.4pt 0in 5.4pt;height:19.85pt"> <div align="center" style="text-align:center"><span style="font-size:7.0pt;">BEZ OBZIRA DA LI PREMIJU UPLAĆUJE POSLODAVAC ILI JE ZAPOSELNI SAM UGOVORIO PREMIJU PA MU SE OBUSTAVLJA OD ZARADE.</span></div> </td> <td width="144" style="width:108.05pt;padding:0in 5.4pt 0in 5.4pt;height:19.85pt"> <div align="center" style="text-align:center"><span style="font-size:8.0pt;">NEOPOREZIVO DO <b>3.894</b> <b>DINARA</b>.</span></div> <div align="center" style="text-align:center"><span style="font-size:8.0pt;">PREKO NEOPOREZIVOG IZNOSA SVI POREZI I DOPRINOSI NA ZARADU.</span></div> </td> </tr> </tbody> </table> </div> <div>&nbsp;</div>