{"id":262435,"date":"2025-02-10T19:08:11","date_gmt":"2025-02-10T18:08:11","guid":{"rendered":"https:\/\/tuzlainfo.ba\/?p=262435"},"modified":"2025-02-10T14:32:02","modified_gmt":"2025-02-10T13:32:02","slug":"moze-li-inspekcija-kazniti-firme-koje-ukinu-topli-obrok","status":"publish","type":"post","link":"https:\/\/tuzlainfo.ba\/index.php\/bosna-i-hercegovina\/item\/262435-moze-li-inspekcija-kazniti-firme-koje-ukinu-topli-obrok\/","title":{"rendered":"Mo\u017ee li inspekcija kazniti firme koje ukinu topli obrok?"},"content":{"rendered":"

Od 1. januara po\u010dela je primjena odluke Vlade Federacije kojom je minimalna pla\u0107a sa 619 KM podignuta na 1.000 KM bez da su prije toga smanjeni doprinosi poslodavcima. Sada se javlja situacija da poslodavci ukidaju radnicima topli obrok i kartu kako bi isplatili minimalac od 1.000 KM.<\/p>\n

Na to je reagirala Porezna uprava FBiH\u00a0najavljuju\u0107i\u00a0intenziviranje inspekcijskih nadzora kako bi sprije\u010dila zloupotrebe poreznih propisa prilikom obra\u010duna pla\u0107a i toplog obroka.<\/p>\n

Prema informacijama sa terena pojedini poslodavci koji su ranije ispla\u0107ivali pla\u0107u od 700 KM uz 300 KM za topli obrok, sada prikazuju cijeli iznos od 1.000 KM kao minimalnu pla\u0107u, izostavljaju\u0107i isplatu toplog obroka.<\/p>\n

Porezna uprava FBiH upozorava da, ukoliko se utvrdi da su raniji iznosi toplog obroka zapravo bili dio pla\u0107e radi izbjegavanja poreza i doprinosa, to mo\u017ee predstavljati krivi\u010dno djelo utaje poreza.<\/p>\n

U javnosti se postavlja pitanje da li inspekcije zaista mogu kazniti poslodavce ako ukinu topli obrok i kartu.<\/p>\n

\u2013\u00a0Nema osnova za ka\u017enjavanje poslodavaca.<\/strong>\u00a0Mi smo na ovo upozoravali \u010dim se donijela odluka o minimalnoj pla\u0107i. Par puta sam govorio da ovo nije garancija da \u0107e radnik dobiti vi\u0161e, ovo je garancija samo da \u0107e dr\u017eava dobiti vi\u0161e, Vlada FBiH od privrede, odnosno, radnika i poslodavaca, zato \u0161to je do sada bilo da imate neku formalnu pla\u0107u, plus neoporezivi dio izra\u017een u vidu toplog obroka i naknade za prijevoz.<\/p>\n

Sada, ako pove\u0107avate preko no\u0107i tu minimalnu pla\u0107u bez da se nisu smanjili doprinosi, to zna\u010di da \u0107e ve\u0107i tro\u0161ak biti za rad, a s druge strane radnik \u0107e dobiti isti, mo\u017eda \u010dak i manji iznos i bit \u0107e nezadovoljan. To se pokazalo sada u februaru \u2013 kazao je za\u00a0Faktor<\/a>\u00a0ekonomski stru\u010dnjak\u00a0Admir \u010cavali\u0107,<\/strong>\u00a0federalni zastupnik i predsjednik Odbora za ekonomsku i finansijsku politiku Zastupni\u010dkog doma Parlamenta FBiH.<\/p>\n

Osvrnuo se na upozorenje Porezne uprave FBiH.<\/p>\n

\u2013 \u0160to se ti\u010de informacije Porezne uprave, mislim da nije mo\u017eda prenesena kako treba, ovo nema utemeljenje u Zakonu o radu. Dakle, to su neoporezive, nebavezne naknade, pogotovo ako nisu definirane kroz kolektivni ugovor. Dakle, poslodavac ne mora da ih isplati i dosta poslodavaca u FBiH kako bi sa\u010duvali radna mjesta i radnika, jednostavno ukidaju te neoporezive naknade. Radnici posljedi\u010dno shvataju da ta pri\u010da o minimalnoj pla\u0107i od 1.000 KM ustvari je samo u korist dr\u017eave, Vlade FBiH, a ne u njihovu korist kako se u po\u010detku proklamovalo \u2013 govori \u010cavali\u0107 i dodaje:<\/p>\n

\u2013 Ne mogu ih kazniti. Te institucije ne mogu ka\u017enjavati ako nema osnova za ka\u017enjavanje. Postoji neka zakonska i druga regulativa koja \u010dini na\u0161e poslovno okru\u017eenje predvidljivim. Mislim da su ovo neka verbalna upozorenja koja opet ne\u0107e dati efekat u praksi jer, ako poslodavac bira izme\u0111u otpu\u0161tanja radnika i mogu\u0107nosti da smanji neoporezivi dio, vjerovatno \u0107e izabrati ovo drugo. Bolje to i zadr\u017eati radnika.<\/p>\n

Upitali smo \u0161ta je sa radnicima gdje postoji kolektivni ugovor.<\/p>\n

\u2013 To je ponovo na bazi ugovora, a ne na bazi zakona. Ugovor se mo\u017ee mijenjati, kolektivni ugovor se mo\u017ee raskinuti. Nema zakona, to zakon nije stavio kao obavezu. Kada je ne\u0161to ugovorna, a ne zakonska obaveza, opet je u nekim granicama odlu\u010divanja da li \u0107e ili ne\u0107e. Radnici su ovdje definitivno najve\u0107i gubitnici, a dr\u017eava je najve\u0107i dobitnik. Mo\u017eda \u0107e po osnovu uredbe profitirati par kompanija koje \u0107e upasti u neke \u010dudne brojeve, odnosno, dobiti broj zaposlenih\u2026 Najve\u0107i teret ovoga nosi radnik i mikro, mali i srednji biznisi \u2013 govori \u010cavali\u0107.<\/p>\n

Razgovarali smo i sa Selvedinom \u0160atorovi\u0107em, predsjednikom Saveza samostalnih sindikata BiH.<\/p>\n

\u2013 \u010cinjenica je da topli obrok i prijevoz nisu zakonske kategorije, ali je isto tako \u010dinjenica da su ove kategorije propisane kolektivnim ugovorima pa samim tim predstavljaju obavezu za svakog poslodavca gdje postoji zaklju\u010den kolektivni ugovor.<\/p>\n

S druge strane, treba napomenuti da se topli obrok i prijevoz mo\u017ee utvrditi pravilnikom o radu ili ugovorom o radu pa je po tom osnovu tako\u0111er obaveza poslodavaca da radniku isplati topli obrok i prijevoz. Treba napomenti da je topli obrok i prijevoz neoporeziv ukoliko se ispla\u0107uje do visine neoporezivog dijela, kako je to propisano pozitivnim propisima i da su to poslodavci maksimalno koristili da taj dio radnicima predstave kao pla\u0107u, a ustvari to nije pla\u0107a.<\/p>\n

S obzirom na \u010dinjenicu da topli obrok i prijevoz na spada u kategoriju pla\u0107e, samim tim, svi poslodavci koji su do sada ispla\u0107ivali topli obrok du\u017eni su nastaviti sa tom praksom. U protivnom, ima se smatrati da se kr\u0161e odredbe pravilnika o radu, odnosno, ugovora o radu, \u0161to ostavlja prostor radnicima da sudskim putem, odnosno, putem nadle\u017enih inspekcija ostvare svoja potra\u017eivanja \u2013 ka\u017ee \u0160atorovi\u0107 i dodaje:<\/p>\n

\u2013 Pored toga, ukoliko je poslodavac topli obrok i prijevoz do sada predstavljao kao dio pla\u0107e, a sada tu kategoriju ukinuo zbog pove\u0107anja najni\u017ee pla\u0107e, takav postupak se mo\u017ee posmatrati kao krivi\u010dno djelo utaje poreza. Zbog toga pozivamo nadle\u017ene inspekcije da se maksimalno uklju\u010de u ovu problematiku te \u017eestoko sankcioniraju sve nesavjesne poslodavce koji poku\u0161avaju na ovaj na\u010din prakti\u010dno pokrasti radnike i dr\u017eavu, prenio je Biznisinfo<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"

Od 1. januara po\u010dela je primjena odluke Vlade Federacije kojom je minimalna pla\u0107a sa 619 KM podignuta na 1.000 KM bez da su prije toga smanjeni doprinosi poslodavcima. Sada se javlja situacija da poslodavci ukidaju radnicima topli obrok i kartu kako bi isplatili minimalac od 1.000 KM. Na to je reagirala Porezna uprava FBiH\u00a0najavljuju\u0107i\u00a0intenziviranje inspekcijskih […]<\/p>\n","protected":false},"author":4,"featured_media":82968,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[291,304],"tags":[9187,1368,1487],"class_list":["post-262435","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bosna-i-hercegovina","category-istaknuto","tag-inspekcije","tag-kazne","tag-porezna-uprava-fbih"],"yoast_head":"\nMo\u017ee li inspekcija kazniti firme koje ukinu topli obrok?<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/tuzlainfo.ba\/index.php\/bosna-i-hercegovina\/item\/262435-moze-li-inspekcija-kazniti-firme-koje-ukinu-topli-obrok\/\" \/>\n<meta property=\"og:locale\" content=\"bs_BA\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Mo\u017ee li inspekcija kazniti firme koje ukinu topli obrok?\" \/>\n<meta property=\"og:description\" content=\"Od 1. januara po\u010dela je primjena odluke Vlade Federacije kojom je minimalna pla\u0107a sa 619 KM podignuta na 1.000 KM bez da su prije toga smanjeni doprinosi poslodavcima. Sada se javlja situacija da poslodavci ukidaju radnicima topli obrok i kartu kako bi isplatili minimalac od 1.000 KM. 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