{"id":1198,"date":"2022-11-11T15:22:15","date_gmt":"2022-11-11T15:22:15","guid":{"rendered":"https:\/\/knjigovodstvosanna.com\/?p=1198"},"modified":"2022-12-02T13:35:04","modified_gmt":"2022-12-02T13:35:04","slug":"frilenseri","status":"publish","type":"post","link":"https:\/\/knjigovodstvosanna.com\/index.php\/2022\/11\/11\/frilenseri\/","title":{"rendered":"KAKO \u0106E FRILENSERI PLA\u0106ATI POREZ OD JANUARA 2023?"},"content":{"rendered":"\n
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Po\u010dev od januara 2023. godine frilenseri \u0107e imati mogu\u0107nost da se odlu\u010de za jedan od dva modela obra\u010dunavanja poreza na svoje prihode. Prema nacrtu koji je objavilo Ministarstvo finansija RS, frilenseri ne\u0107e dobiti poseban zakon ve\u0107 \u0107e se primenjivati odredbe postoje\u0107eg Zakona o porezu na dohodak gra\u0111ana uz izmenu kada je u pitanju vremenski interval za koji \u0107e biti potrebno podneti prijavu u vezi sa ostvarenim prihodima. Naime, umesto da se prijava ostvarenih prihoda podnosi svakog meseca, podnosi\u0107e se kvartalno, odnosno najkasnije 30 dana od isteka kvartala. U istom periodu je predvi\u0111eno i pla\u0107anje obra\u010dunatih poreza i doprinosa za konkretni kvartal. Podno\u0161enje prijave prihoda vr\u0161i\u0107e se putem platforme predvi\u0111ene upravo za te namene kojoj \u0107e frilenseri najverovatnije mo\u0107i da pristupe uz pomo\u0107 odabranog knjigovo\u0111e.<\/p>\n<\/div>\n\n\n\n

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Model A<\/h2>\n\n\n\n

Prema prvom modelu, postoji neoporezivi deo u vrednosti od 19.300 RSD mese\u010dno, odnosno 57.900 RSD kvartalno. Pored neoporezivog iznosa postoje i normirani tro\u0161kovi koji bi iznosili 34%. Osnovica za oporezivanje bi se dobijala tako \u0161to bi se od ukupnog iznosa tromese\u010dnih prihoda oduzeli normirani tro\u0161kovi i neoporezivi iznos. Na dobijenu osnovicu bi bilo potrebno obra\u010dunati 10% poreza, 25% PIO i doprinosa za zdravstveno osiguranje od 10,3%. <\/p>\n\n\n\n

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Model B<\/h2>\n\n\n\n

Prema drugom modelu neoporezivi deo iznosio bi 32.000 RSD mese\u010dno, odnosno 96.000 RSD kvartalno, dok normirani tro\u0161kovi ne bi postojali. Osnovica za oporezivanje bi se dobijala oduzimanjem neoporezivog dela od ostvarenih kvartalnih prihoda. Na dobijenu osnovicu bi bilo potrebno izdvojiti: 20% za porez, 25% za PIO, kao i 10,3% za zdravstveno osiguranje. <\/p>\n<\/div>\n<\/div>\n\n\n\n

Ukoliko imate bilo kakvih nedoumica u vezi sa oporezivanjem od januara 2023. godine ili Vam je potreban obra\u010dun poreza, a obavljate poslovne aktivnosti kao frilenser, bez brige, kontaktirajte nas i mi \u0107emo odraditi sve \u0161to Vam je potrebno.<\/p>\n<\/div><\/div>\n\n\n\n

Kontaktirajte nas<\/span><\/path><\/svg>

Kako ne biste brinuli i o pla\u0107anju poreza pored svog posla!<\/p><\/a><\/div>\n","protected":false},"excerpt":{"rendered":"

Po\u010dev od januara 2023. godine frilenseri \u0107e imati mogu\u0107nost da se odlu\u010de za jedan od dva modela obra\u010dunavanja poreza na svoje prihode. Prema nacrtu koji je objavilo Ministarstvo finansija RS, frilenseri ne\u0107e dobiti poseban zakon ve\u0107 \u0107e se primenjivati odredbe postoje\u0107eg Zakona o porezu na dohodak gra\u0111ana uz izmenu kada je u pitanju vremenski interval […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_uag_custom_page_level_css":"","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[6],"tags":[14,9,13,7,10,12,11,8],"class_list":["post-1198","post","type-post","status-publish","format-standard","hentry","category-frilenseri","tag-14","tag-dohodak","tag-dopinosi","tag-frilenseri","tag-modeli","tag-placanje","tag-placati","tag-porez"],"yoast_head":"\nKAKO \u0106E FRILENSERI PLA\u0106ATI POREZ OD JANUARA 2023? | Privredno dru\u0161tvo SANNA<\/title>\n<meta name=\"description\" content=\"Po\u010dev od januara 2023. godine frilenseri \u0107e imati mogu\u0107nost da se odlu\u010de za jedan od dva modela obra\u010dunavanja poreza na svoje prihode. Prema nacrtu koji je objavilo Ministarstvo finansija RS, frilenseri ne\u0107e dobiti poseban zakon ve\u0107 \u0107e se primenjivati odredbe postoje\u0107eg Zakona o porezu na dohodak gra\u0111ana uz izmenu kada je u pitanju vremenski interval za koji \u0107e biti potrebno podneti prijavu u vezi sa ostvarenim prihodima.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/knjigovodstvosanna.com\/index.php\/2022\/11\/11\/frilenseri\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"KAKO \u0106E FRILENSERI PLA\u0106ATI POREZ OD JANUARA 2023? | Privredno dru\u0161tvo SANNA\" \/>\n<meta property=\"og:description\" content=\"Po\u010dev od januara 2023. godine frilenseri \u0107e imati mogu\u0107nost da se odlu\u010de za jedan od dva modela obra\u010dunavanja poreza na svoje prihode. 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