| Abstract | Troškovi rada značajan su trošak u ukupnom poslovanju poduzeća. Troškove rada čine neto
plaće zaposlenika i obvezna davanja prema državi i izvan državnim institucijama. Obvezna
davanja obračunavaju se iz i na bruto plaću zaposlenika. Davanja iz bruto plaće terete
zaposlenika, a davanja na bruto plaću terete poslodavca i dodatno ukupne troškove rada.
Obvezna davanja su doprinosi za socijalna osiguranja, porez na dohodak od nesamostalnog
rada, te prirez na porez, i zajedno čine poreznu opterećenost plaća. Za praćenje porezne
opterećenosti plaća najčešće se primjenjuje metodologija OECD-a koja polazi od mjerenja
porezne opterećenosti prosječnih bruto plaća od sektora djelatnosti B do N tzv. poreznim
klinom i klinom obaveznih plaćanja. Porezni klin predstavlja postotni udio obveznih poreznih
davanja u ukupnim troškovima rada koja se uplaćuju isključivo u korist države, dok klin
obveznih plaćanja predstavlja postotni udio svih obveznih davanja u ukupnim troškovima
rada neovisno o tome uplaćuju li se u korist države ili izvan državne fondove.
Visinu poreznog opterećenja bruto plaća određuju stope doprinosa za socijalna osiguranja i
stope poreza na dohodak koje su u većini zemalja progresivne, a tek nekim proporcionalne.
Usporedba jednakih apsolutnih iznosa bruto plaća u Hrvatskoj sa susjednim zemljama
pokazala je različito porezno opterećenje bruto plaća. U Italiji rastom bruto plaće progresivno
raste porezno opterećenje, dok u Mađarskoj rast bruto plaća ne utječe na povećanje poreznog
opterećenja. Porezno opterećenje bruto plaća u Mađarskoj je proporcionalno, a to znači da u
ukupnim troškovima rada rastom bruto plaće smanjuje se porezno opterećenje.
Porezna opterećenost prosječne bruto plaće u Hrvatskoj u 2016. godini iznosila je 35,6%, što
je u odnosu na susjedne zemlje Europske unije - Sloveniju, Mađarsku i Italiju najmanja
porezna opterećenost. Ukupna porezna opterećenost prosječne bruto plaće u Hrvatskoj u
2016. godini iznosila je 40,1%, što je u usporedbi s ostalim zemljama i dalje najmanji
postotak. Gledano od strane ukupnih troškova rada među promatranim zemljama najmanji su
troškovi rada u Sloveniji, a zatim slijede Hrvatska, Mađarska, te Italija kao zemlja sa
najvećim troškovima rada. |
| Abstract (english) | The labor costs represent a significant percentage of costs in the overall operations of a
company. The labor costs consist of employee net salaries and compulsory charges to the
state and non-state institutions. The compulsory charges are calculated from and out of the
gross salaries of the employees. The charges from the gross salary are charged to the
employee, while the charges out of the gross salary are charged to the employer, and
additionally to the overall labor costs.
The compulsory charges are contributions to social securities, income tax on gainful
employment, and surtax on tax, and together they constitute the tax burden on salaries. The
most common way of following the tax burden on salaries is the OECD methodology which
starts by measuring the tax burden on average gross salaries from sector of activities B to N
by the so-called tax wedge and compulsory payments wedge. The tax wedge represents a
percentage share of compulsory tax charges in the overall labors costs, which are paid
exclusively for the benefit of the state, while the compulsory payments wedge represents a
percentage share of all compulsory charges in the overall labor costs, regardless of whether
they are paid for the benefit of the state or to the non-state funds.
The level of tax burden on gross salaries is determined by the rates of contributions to social
securities and rates of value added tax, which are progressive in most countries, while only in
some counties they are proportional. The comparison of equal absolute amounts of gross
salaries in Croatia and neighboring countries shows the differences in tax burden on gross
salaries. In Italy, the tax burden grows progressively with the gross salary, while in Hungary
the gross salary does not affect the level of tax burden. The tax burden on gross salaries in
Hungary is proportional, which means that in the overall labor costs the growth of gross
salaries reduces the tax burden.
The tax burden on average gross salary in Croatia in 2016 was 35.6%, which is the lowest tax
burden when compared to the neighboring European Union countries – Slovenia, Hungary
and Italy. The overall tax burden on average gross on average gross salary in Croatia in 2016
was 40.1%, which is still the lowest percentage in comparison to other countries. From the
standpoint of overall labor costs, among the observed countries the lowest labor costs are in
Slovenia, followed by Croatia, Hungary, and Italy, as the country with the highest labor costs. |
