{"id":13782,"date":"2017-12-15T14:57:52","date_gmt":"2017-12-15T14:57:52","guid":{"rendered":"http:\/\/www.racunovodstvo-kosljar.com\/?p=13782"},"modified":"2017-12-15T14:57:52","modified_gmt":"2017-12-15T14:57:52","slug":"navidezni-%cb%9dporacun%cb%9dprehrane","status":"publish","type":"post","link":"https:\/\/www.racunovodstvo-kosljar.com\/en\/navidezni-%cb%9dporacun%cb%9dprehrane\/","title":{"rendered":"Navidezni \u02ddpora\u010dun\u02ddprehrane"},"content":{"rendered":"<p>Ko se bli\u017eamo koncu leta veliko podjetji izpla\u010duje bo\u017ei\u010dnice, 13. pla\u010de ali poslovno uspe\u0161nost z ugodnej\u0161o dav\u010dno obravnavo. V dana\u0161njem \u010dlanku Ra\u010dunovodski servis Ko\u0161ljar izpostavlja problem &#8221;pora\u010duna prehrane&#8221; konec leta. Torej, ko tekom leta delodajalec izpla\u010duje minimalno vi\u0161ino prehrane, potem pa konec leta pora\u010duna razliko do najvi\u0161jega zneska, ki se ne v\u0161teva v dav\u010dno osnovo (6,12 \u20ac). Tak\u0161no izpla\u010dilo se obravnava kot izpla\u010dilo drugega dohodka iz delovnega razmerja \u2013 obdav\u010deno je s prispevki in davki, enako kot pla\u010da.<\/p>\n<p><strong><u>Kaj je povra\u010dilo prehrane?<\/u><\/strong><\/p>\n<p>Povra\u010dilo stro\u0161kov prehrane med delom, je dohodek iz delovnega razmerja, ki nastane mese\u010dno. Namen pravice do povra\u010dila prehrane je pogojen z dejanskim nastankom stro\u0161kov prehrane, torej vsak dan s prisotnostjo na delu in temu je prilagojena dinamika izpla\u010devanja \u2013 torej mese\u010dno. Ta pravica ne more biti pogojena z uspe\u0161nostjo poslovanja, zato tudi ne pora\u010dunana in izpla\u010dana konec leta.<\/p>\n<p><strong><u>Dav\u010dni nadzor<\/u><\/strong><\/p>\n<p>V nedavnem dav\u010dnem in\u0161pekcijskem nadzoru je bil primer, ko je delodajalec v za\u010detku leta sprejel odlo\u010ditev, da bo obra\u010dunaval znesek povra\u010dila prehrane v skladu z Uredbo o vi\u0161ini povra\u010dil stro\u0161kov v zvezi z delom in drugih dohodkov, ki se ne v\u0161tevajo v dav\u010dno osnovo. Hkrati je bila sprejeta odlo\u010ditev, da mese\u010dno izpla\u010duje ni\u017eji znesek in da se razlika do zneska dolo\u010denega z Uredbo izpla\u010da ob koncu leta, pod pogojem, da bo ekonomika podjetja in likvidnost to dopu\u0161\u010dala. Ko je delodajalec naveden dohodek konec leta &#8221;pora\u010dunal&#8221; in izpla\u010dal, ni obra\u010dunal nobenih dajatev.<\/p>\n<p>In\u0161pekcijski nadzor se je zaklju\u010dil z ugotovitvijo, da tak\u0161no izpla\u010dilo vsebinsko ne izpolnjuje pogojev izpla\u010dila prehrane, temve\u010d gre za drug prejemek iz delovnega razmerja. Kot izhaja iz sodbe Vrhovnega sodi\u0161\u010da (VSRS VII Ips 469\/2009) povra\u010dilo stro\u0161kov za prehrano NI dodatek za prehrano, ampak je njegov namen, da se zagotovi prehrana med delom. Iz tega izhaja, da morajo biti tak\u0161na povra\u010dila delavcem nakazana mese\u010dno, ne v obliki akontacij in pora\u010dunana za nazaj. Obseg te pravice mora biti dolo\u010den vnaprej, ne za nazaj. Tak\u0161no izpla\u010dilo predstavlja prilo\u017enostno nagrado delodajalca. Gre za navidezni pravni posel, ki se skriva za &#8221;pora\u010dunom&#8221; prehrane. Tak\u0161no izpla\u010dilo se obravnava kot izpla\u010dilo drugega dohodka iz delovnega razmerja \u2013 obdav\u010deno je s prispevki in davki, enako kot pla\u010da.<\/p>\n<p>Mogo\u010de vas bo zanimalo branje glede <span style=\"color: #993300;\"><a href=\"http:\/\/www.racunovodstvo-kosljar.com\/en\/sodna-praksa-podaljsevanje-pogodbe-za-dolocen-cas\/\">sodne prakse za podalj\u0161evanje pogodbe za dolo\u010den \u010das<\/a>\u00a0<span style=\"color: #000000;\">ali<span style=\"color: #993300;\"><a href=\"http:\/\/www.racunovodstvo-kosljar.com\/en\/nove-subvencije-za-zaposlitev\/\"> nove subvencije za zaposlitev<\/a><\/span>?<\/span><\/span><\/p>\n<p>&nbsp;<\/p>","protected":false},"excerpt":{"rendered":"<p>Ko se bli\u017eamo koncu leta veliko podjetji izpla\u010duje bo\u017ei\u010dnice, 13. pla\u010de ali poslovno uspe\u0161nost z ugodnej\u0161o dav\u010dno obravnavo. V dana\u0161njem \u010dlanku Ra\u010dunovodski servis Ko\u0161ljar izpostavlja problem &#8221;pora\u010duna prehrane&#8221; konec leta. Torej, ko tekom leta delodajalec izpla\u010duje minimalno vi\u0161ino prehrane, potem pa konec leta pora\u010duna razliko  [&#8230;]<\/p>\n","protected":false},"author":1,"featured_media":13783,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_bbp_topic_count":0,"_bbp_reply_count":0,"_bbp_total_topic_count":0,"_bbp_total_reply_count":0,"_bbp_voice_count":0,"_bbp_anonymous_reply_count":0,"_bbp_topic_count_hidden":0,"_bbp_reply_count_hidden":0,"_bbp_forum_subforum_count":0,"footnotes":""},"categories":[37],"tags":[],"class_list":["post-13782","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-novice"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Navidezni \u02ddpora\u010dun\u02ddprehrane - Ra\u010dunovodski servis Ko\u0161ljar<\/title>\n<meta name=\"description\" content=\"V dana\u0161njem 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