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O autorskom honorarima : sta sve spada pod ove honorare , klasifikaciji , normiranim troskovima i ostalim bitnim stavkama , mogu se pronaci detalji u Zakonu o porezu na dohodak gradjana(u clanku od 25/05/2009 , deo drugi). Ovaj tekst je napisan sa namerom da se razjasne neka pitanja vezana za nacine placanja i termine koji se pojavljuju u pomenutom zakonu.
AZURNA ZAKONSKA REGULATIVA I PITANJA I ODGOVORI PREBACENI SU NA FORUM WWW.ASEKONOMIJA.COM
Normirani troskovi - su troskovi koji se priznaju , u zavisnosti od delatnosti kojom se osoba bavi , bez dokazivanja da su napravljeni. Drugim recima , ovaj iznos troskova se zakonom podrazumeva ( ne trebaju vam racuni i sl. kojima cete ih pravdati ).
Npr, prema clanu 56 Zakona o porezu na dohodak gradjana :
Обвезнику - аутору, односно носиоцу сродног права признају се следећи
нормирани трошкови:
1) за вајарска дела, таписерије, уметничку керамику, керамопластику,
мозаик и витраж, за уметничку фотографију, зидно сликарство и сликарство у
простору у техникама: фреска, графика, интарзија, емајл, интарзиране и
емајлиране предмете, костимографију, модно креаторство и уметничку обраду
текстила (ткани текстил, штампани текстил и сл.) - 50% од бруто прихода;
2) за сликарска дела, графичка дела, индустријско обликовање са
израдом модела и макета, ситну пластику, радове визуелних комуникација,
радове у области унутрашње архитектуре и обраде фасада, обликовање
простора, радове на подручју хортикултуре, вршење уметничког надзора над
извођењем радова у области унутрашње и фасадне архитектуре, обликовања
простора и хортикултуре са израдом модела и макета, уметничка решења за
сценографију, научна, стручна, књижевна и публицистичка дела, превођење,
односно преводи, музичка и кинематографска дела и рестаураторска и
конзерваторска дела у области културе и уметности, за извођење уметничких
дела (свирање и певање, позоришна и филмска глума, рецитовање), снимање
филмова и идејне скице за таписерију и костимографију кад се не изводе у
материјалу - 43% од бруто прихода;
3) за интерпретацију, односно извођење естрадних програма забавне и
народне музике, производњу фонограма, производњу видеограма, производњу
емисије, производњу базе података и за друга ауторска и сродна права која
нису наведена у тач. 1) и 2) овог члана - 34% од бруто прихода.”
Ovo znaci da , ako ste sa nekim ugovorili da mu napravite bazu podataka ( stavka 3 ) ,
i ugovoreni iznos honorara je 50.000,00 dinara ( bruto ) , tada vam se na taj iznos priznaje 34% normiranih troskova , odnosno : 50.000,00 * 0.34 = 17.000,00 dinara.
Kada oduzmemo od 50.000,00 iznos normiranih troskova dobijamo
osnovicu za oporezivanje , tj 33.000,00 dinara.
Na ovu osnovicu se obracunavaju sledeci porezi i doprinosi ( njih bi trebalo da obracna i
uplati poslodavac ) :
1 ) za lica koja su zaposlena ( osigurana ) na drugom mestu obracunava se porez na
dohodak gradjana u iznosu od 20% osnovice i doprinosi za PIO u iznosu od 22%.
2 ) za nezaposlena lica ( koja nisu osigurana po drugom osnovu ) obracunavaju se
kompletni porezi i doprinosi :
- 20% za porez na dohodak gradjana
- 22% za PIO
- 12,3 za zdravstveno osiguranje
3 ) za nerezidente iz drugih zemalja sa kojima nije sklopljen ugovor o izbegavanju
dvostrukog oporezivanja obracunava se porez od 20%.
4 ) samostalnim umetnicima poslodavac uplacuje 20% za porez na dohodak
gradjana , dok oni sami uplacuju ostale poreze i doprinose u skladu sa resenjem
poreske uprave.
Ako je autor imao vece troskove od normiranih pri izradi autorskog dela , ti mu
se troskovi mogu priznati umesto normiranih , pod uslovom da ima dokaze da su
napravljeni , kao sto su : racuni , priznanice i sl.
(no subject) [
Reply]
Autoru,jelencetu poz....
Može li meni neki autorski honorar, naprimer za...ne mogu da se setim, za nešto :)))
Ja mislim da bi gospoda koja drze blog.rs mogla da ti isplacuju honorare ( vec nekakve ) za domacicu ovog prostora :)))
Nekad smo za gluposti bili izlupani,sad za lupanje gluposti trazimo honorare.
Хеј, па и ово је за мене, Именце моје мило! Јел тако?****
Autorski honorari... ima li šta što se lošije plaća?
Ako izuzmemo tekstopisce za estradnih pevačica.
Jovane, dobra ti je ta.
U delu obracuna obustava za autorske honorare za nezaposlena lica navodite da treba obracunati kompletne doprinose medju kojima i doprinos od 1.5% za nezaposlenost. Jeste li sigurni da treba i taj doprinos, posto se u svim napisima o ovoj materiji nigde ne pominje doprinos za nezaposlenost vec samo PIO i eventualno zdravstvo, ukoliko nije lice osigurano po drugom osnovu?
Postovani Dejane ,
procitajte Zakon o doprinosima za obavezno socijalno osiguranje.
Tamo nije eksplicitno navedeno da se po osnovu autorskih honorara naplacuje ovaj doprinos.
Navedeno je da ga placaju "lica koja obavljaju privremene i povremene poslove po ugovoru"
s' tim sto su u prethodnom tekstu odvojena "lica koja ostvaruju ugovorenu naknadu" gde
spadaju i autorski honorari ,od "lica koja obavljaju privremene i povremene poslove".
Sada vi meni kazite da li se placa taj doprinos ili ne ?
Poreska prijava autorskih honorara je OPJ-6 i na tom obrascu ne postoji prostor za doprinos za nezaposlenost.
I think the admin of this web page is in fact working hard for his website, as here
every material is quality based data.
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