master's thesis
Sistematizacija radnih mjesta kroz obračun plaća u pekarsko - trgovačkom obrtu

Nikolina Marić (2016)
Josip Juraj Strossmayer University of Osijek
Faculty of Economics in Osijek
Chair of Finance and Accounting
Metadata
TitleSistematizacija radnih mjesta kroz obračun plaća u pekarsko - trgovačkom obrtu
AuthorNikolina Marić
Mentor(s)Domagoj Karačić (thesis advisor)
Abstract
U ovom radu su prikazane plaće te obračuni javnih davanja pri isplati plaće. Plaća je iznos novca koju poslodavac isplaćuje zaposleniku za ostvareni rad. Javna davanja pri isplati plaće uključuju doprinose, porez na dohodak i prirez. U Pravilniku o sadržaju obračuna plaće, naknade plaće ili otpremnine je točno definirano što mora sadržavati pojedini obrazac i iz sadržaja o obračunu plaće, naknade plaće ili otpremnine radnik može vidjeti što mu je poslodavac dužan isplatiti. Autonomni izvori prava na plaću su ugovor o radu, Pravilnik o radu i kolektivni ugovor. Prema odredbama Zakona o radu sklapa se ugovor o radu sa radnicima. Sastavni dijelovi plaće za obavljeni rad su plaća za redovan rad, dodaci na osnovnu plaću zbog posebnih i otežanih uvjeta te dodaci za rezultate rada. Dodaci u plaći za posebne i otežane radne uvjete na temelju Zakona o radu su prekovremeni rad, rad nedjeljom, rad na dane blagdana i neradnih dana i noćni rad. Obvezne evidencije o plaćama se vode kako bi se utvrdili točni obračuni plaća te koliki je ostvareni radni staž radi utvrđivanja mirovine. Naknadu plaće zaposlenik ostvaruje kada ne radi pa mu poslodavac ili državne institucije nadoknađuju plaću. Sistematizacija radnih mjesta je prikazana kroz obračun plaće radnika u pekarsko – trgovačkom obrtu.
Keywordstax salary salary compensation Labor law
Committee MembersDomagoj Karačić (committee chairperson)
Branimir Marković (committee member)
Branko Matić (committee member)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Economics in Osijek
Lower level organizational unitsChair of Finance and Accounting
PlaceOsijek
StateCroatia
Scientific field, discipline, subdisciplineSOCIAL SCIENCES
Economics
Study programme typeuniversity
Study levelgraduate
Study programmeBusiness economy; specializations in: Management
Study specializationManagement
Academic title abbreviationmag.oec.
Genremaster's thesis
Language Croatian
Defense date2016-07-11
Parallel abstract (English)
This paper presents payment calculation and calculation of public benefits during salaries payment. The salary is the amount of money paid by the employer to the employee for the work accomplished. Public benefits include contributions, income tax and surtax. In the Ordinance on the content of payroll, benefits and severance pay is exactly defined content of the specific form and from the content of the payroll, benefits and severance pay employee can see what is employer obligated to pay. Autonomous resource on salary rights are Employment contract, Labor regulations and Collective agreement. Labor law obligates entering into Employment contract with employee. Coponents of the salary for the accomplished work are basic pay, bonuses on basic pay because special and difficult conditions and bonuses on results of work. Bonuses on basic pay because special and difficult conditions, based on Employment contract, are overtime work, work on Sunday, work during holidays, days off and night work. Mandatory salary records are beeing kept to determine exact payroll and working experience because of pension determination. Remuneration is beeing accomplished by employer or state institutions when employee isnt working. Systematization of the workplace is shown through payroll in bakery - trade craft.
Parallel keywords (Croatian)porez plaća naknada plaće Zakon o radu
Resource typetext
Access conditionAccess restricted to students and staff of home institution
Terms of usehttp://rightsstatements.org/vocab/InC/1.0/
URN:NBNhttps://urn.nsk.hr/urn:nbn:hr:145:434015
CommitterDalija Vetengl