{"id":13786,"date":"2017-12-18T10:28:45","date_gmt":"2017-12-18T10:28:45","guid":{"rendered":"http:\/\/www.racunovodstvo-kosljar.com\/?p=13786"},"modified":"2019-02-19T15:58:10","modified_gmt":"2019-02-19T15:58:10","slug":"novosti-pri-napotenih-delavcih","status":"publish","type":"post","link":"https:\/\/www.racunovodstvo-kosljar.com\/en\/novosti-pri-napotenih-delavcih\/","title":{"rendered":"Novosti pri napotenih delavcih"},"content":{"rendered":"

V novostih Ra\u010dunovodskega servisa Ko\u0161ljar, lahko najdete da smo o napotenih delavcih \u017ee pisali:\u00a0 Novi pogoji za \u010dezmejno opravljanje storitev 2018<\/a><\/span><\/p>\n

Ve\u010d podrobnosti in novosti pri napotenih delavcih, pa vam predstavljamo v dana\u0161njem \u010dlanku.<\/p>\n

S<\/u><\/strong>trogo lo\u010devanje slu\u017ebene poti in napotitve:<\/u><\/strong><\/h3>\n

– razmejevanje slu\u017ebenih poti po vsebinski presoji (do sedaj je veljala \u010dasovna omejitev, da je do treh mesecev lahko slu\u017ebena pot). Gre torej za dejansko opravljanje dela zunaj kraja, kjer se dolo\u010deno delo redno opravlja. Ministrstvo za delo, dru\u017eino in socialne zadeve je izdalo priporo\u010dene smernice za presojo razlike med slu\u017ebeno potjo in napotitvijo:<\/p>\n\n\n\n\n\n\n\n
KRITERIJ<\/td>\nNAPOTITEV<\/td>\nSLU\u017dBENA POT<\/td>\n<\/tr>\n
Vrsta dela delavca<\/td>\nDelo se opravlja kot \u010dezmejno izvajanje storitve v okviru dejavnosti, dolo\u010dene v statutu ali dru\u017ebeni pogodbi dru\u017ebe<\/td>\nDelo je potrebno za obstoj in opravljanje dejavnosti dru\u017ebe, ne predstavlja pa neposrednega izvajanja storitve dru\u017ebe<\/td>\n<\/tr>\n
Kon\u010dni uporabnik storitve<\/td>\nNaro\u010dnik storitve<\/td>\nDelodajalec<\/td>\n<\/tr>\n
Prihodek delodajalca<\/td>\nDelodajalec za opravljeno delo delavca pri\u010dakuje neposredno pogodbeno dogovorjeno pla\u010dilo<\/td>\nDelodajalec za opravljeno delo delavca neposredno ne pri\u010dakuje pla\u010dila<\/td>\n<\/tr>\n
Trg druge dr\u017eave<\/td>\nDru\u017eba neposredno vstopa na trg druge dr\u017eave in konkurira drugim dru\u017ebam na tem trgu<\/td>\nDru\u017eba neposredno ne vstopa na trg druge dr\u017eave in ne konkurira drugim dru\u017ebam na tem trgu<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

Spremembe pri pridobitvi A1 obrazca:<\/u><\/strong><\/h3>\n

– obvezno izpolnjevanje pogojev s strani podjetja<\/u>, ki napotuje: obi\u010dajno opravlja dejavnost v Sloveniji, ne kr\u0161i dolo\u010db delovnopravne zakonodaje, napotitev izvaja v okviru dejavnosti, izvaja jo na enega od dovoljenih na\u010dinov (opravljanje storitev za naro\u010dnika, napotitev znotraj povezane gosp. dru\u017ebe, posredovanje delovne sile).<\/p>\n

– priloge k vlogi za izdajo obrazca A1: pogodba z naro\u010dnikom v tujini (lahko potrjena ponudba) + kopija pogodbe o zaposlitvi za delavca, ki ga napotujemo<\/p>\n

– samodejna sprememba podlage zavarovanja<\/u> = ZZZS bo ob dodelitvi obrazca A1 avtomatsko spremenil podlago zavarovanja iz 001 na 002. Ko pa se napotitev kon\u010da, pa je to \u0161e vedno potrebno urediti samostojno preko portala eVem.<\/p>\n

Pogodba o zaposlitvi prilagojena napotitvi<\/u><\/strong><\/h3>\n

– v pogodbi mora biti opredeljeno: kraj in trajanje napotitve, dolo\u010diti praznike in dela proste dneve katere dr\u017eave se upo\u0161teva (slovenske ali od dr\u017eave napotitve), minimalni letni dopust, morebitna dodatna zavarovanja, vse druge prejemke v denarju in naravi<\/p>\n

– v pogodbo navesti minimalno pla\u010dilo, ki velja za delo, ki ga bo opravljal v dr\u017eavi napotitve \u2013 pla\u010dilo mora biti usklajeno z nacionalno zakonodajo dr\u017eave napotitve (dolo\u010den bruto ali bruto urna postavka)<\/p>\n

Spremenjena obdav\u010ditev pla\u010de in povra\u010dil stro\u0161kov zaposlenim<\/u><\/strong><\/h3>\n

– pri obra\u010dunu pla\u010de obvezno upo\u0161tevati minimalne pravice dr\u017eave dela<\/p>\n

Povra\u010dila stro\u0161kov pri napotitvah, ki trajajo:<\/u><\/p>\n

a) neprekinjeno do 30 dni oz. 90 dni za mednarodne cestne prevoznike<\/u><\/strong><\/p>\n

Prehrana:<\/u> 25% dnevnice za povra\u010dilo stro\u0161kov prehrane na slu\u017ebeni poti (dela od 6 do 8 ur),<\/p>\n

75% dnevnice za povra\u010dilo stro\u0161kov prehrane na slu\u017ebeni poti (dela od 8 do 12 ur),<\/p>\n

Prevoz:<\/u> od obi\u010dajnega bivali\u0161\u010da v tujini do mesta opravljanja dela = najcenej\u0161i javni prevoz oz. 0,18 \u20ac\/km \u010de javnega prevoza ni, ali ni reden. Od doma v kraj napotitve = enako kot prevoz na slu\u017ebeni poti 0,37 \u20ac\/km<\/p>\n

Preno\u010di\u0161\u010de do 90 dni:<\/u> neobdav\u010deno. \u010ce bo napotitev trajala ve\u010d, npr. 120 dni, bo obdav\u010den celoten znesek, ne samo razlika med 90 dni in 120 dni.<\/p>\n

Dodatek za lo\u010deno \u017eivljenje:<\/u> je obdav\u010den, \u010de delodajalec hkrati povrne\/pla\u010da stro\u0161ek preno\u010di\u0161\u010da<\/p>\n

b)neprekinjeno nad 30 dni oz. 90 dni za mednarodne cestne prevoznike<\/u><\/strong><\/p>\n

Prehrana:<\/u> velikost prehrane med delom + 80% tega zneska (11,02 \u20ac\/delovni dan)<\/p>\n

Prevoz:<\/u> od obi\u010dajnega bivali\u0161\u010da v tujini do mesta opravljanja dela = najcenej\u0161i javni prevoz oz. 0,18 \u20ac\/km \u010de javnega prevoza ni, ali ni reden. Od doma v kraj napotitve = enako kot prevoz na slu\u017ebeni poti 0,37 \u20ac\/km<\/p>\n

Preno\u010di\u0161\u010de do 90 dni:<\/u> neobdav\u010deno. \u010ce bo napotitev trajala ve\u010d, npr. 120 dni, bo obdav\u010den celoten znesek, ne samo razlika med 90 dni in 120 dni.<\/p>\n

Dodatek za lo\u010deno \u017eivljenje:<\/u> je obdav\u010den, \u010de delodajalec hkrati povrne\/pla\u010da stro\u0161ek preno\u010di\u0161\u010da<\/p>\n

Ugodnost pri dav\u010dni osnovi:<\/u> v dav\u010dno osnovo se ne v\u0161teje 20% pla\u010de (najve\u010d 1.000 \u20ac\/mesec). Vendar bodo morali biti zato hkrati izpolnjeni zelo strogi pogoji: napotitev v ve\u010d kot 200 km oddaljen kraj od obi\u010dajnega dela, pogoj glede rezidentstva, vi\u0161ina pla\u010de \u2013 vsaj 1,5-kratnik zadnje povpre\u010dne letne pla\u010de v RS (po zdaj\u0161njih podatkih bi zna\u0161ala vsaj 2.405,63 \u20ac bruto). Lahko se upo\u0161teva za najve\u010d 60 mesecev v obdobju 10 let od prve napotitve.<\/p>\n

Druge obveznosti v dr\u017eavi napotitve<\/u><\/strong><\/h3>\n

Obvezno preveriti<\/u>: ali izpolnjujete pogoje za opravljanje storitev v dr\u017eavi napotitve, ali je potrebno pridobiti delovno dovoljenje, kje se prijavi napotene delavce in delo, ali je potrebna prijava bivanja, presoja obstoja poslovne enote v dr\u017eavi dela, pla\u010dilo dodatnih dajatev npr. za gradbene delavce BUAK ali SOKA-BAU ali CASA EDILE, ter vse morebitne druge obveznosti (npr. identifikacija za DDV, varovanje zdravja pri delu itd.) Ve\u010d v \u010dlanku: Obvezno poro\u010danje za prejete dohodke iz sklada BUAK<\/a><\/span><\/p>\n

 <\/p>\n

 <\/p>","protected":false},"excerpt":{"rendered":"

V novostih Ra\u010dunovodskega servisa Ko\u0161ljar, lahko najdete da smo o napotenih delavcih \u017ee pisali:\u00a0 Novi pogoji za \u010dezmejno opravljanje storitev 2018 Ve\u010d podrobnosti in novosti pri napotenih delavcih, pa vam predstavljamo v dana\u0161njem \u010dlanku. Strogo lo\u010devanje slu\u017ebene poti in napotitve: – razmejevanje slu\u017ebenih poti po […]<\/p>\n","protected":false},"author":1,"featured_media":13787,"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-13786","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-novice"],"yoast_head":"\nNovosti pri napotenih delavcih - Ra\u010dunovodski servis Ko\u0161ljar<\/title>\n<meta name=\"description\" content=\"V novostih Ra\u010dunovodskega servisa Ko\u0161ljar, lahko najdete da smo o napotenih delavcih \u017ee pisali. 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