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Autorski honorari - obracun - 08.08.2009.
jelence | 21 Maj, 2009 09:17


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 :

 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.

 

 #
User Comments
(no subject) [Reply]
Jovan s.s. | 08 Avgust, 2009 12:03

Autoru,jelencetu poz....

(no subject) [Reply]
jelence | 08 Avgust, 2009 12:23

Autoru Jovanu , postovanje ...

(no subject) [Reply]
sanjarenja56 | 08 Avgust, 2009 12:37

Može li meni neki autorski honorar, naprimer za...ne mogu da se setim, za nešto :)))

(no subject) [Reply]
jelence | 08 Avgust, 2009 12:42

Ja mislim da bi gospoda koja drze blog.rs mogla da ti isplacuju honorare ( vec nekakve ) za domacicu ovog prostora :)))

(no subject) [Reply]
Jovan s.s. | 08 Avgust, 2009 13:12

Nekad smo za gluposti bili izlupani,sad za lupanje gluposti trazimo honorare.

(no subject) [Reply]
grlica | 08 Avgust, 2009 13:13

Samo da ti mahnem...:)

(no subject) [Reply]
pricalica | 09 Avgust, 2009 01:30

Хеј, па и ово је за мене, Именце моје мило! Јел тако?****

(no subject) [Reply]
poluuspavanka | 09 Avgust, 2009 09:19

Autorski honorari... ima li šta što se lošije plaća?
Ako izuzmemo tekstopisce za estradnih pevačica.
Jovane, dobra ti je ta.

Da li treba i nezaposlenost [Reply]
Dejan Jovanovic | 28 Oktobar, 2009 21:25

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?

(no subject) [Reply]
jelence | 29 Oktobar, 2009 14:52

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 ?

Da li treba nezaposlenost [Reply]
Baki-Kg | 27 Decembar, 2009 15:40

Poreska prijava autorskih honorara je OPJ-6 i na tom obrascu ne postoji prostor za doprinos za nezaposlenost.

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