{"id":11,"date":"2020-06-22T21:39:49","date_gmt":"2020-06-22T21:39:49","guid":{"rendered":"https:\/\/akt-integra.hr\/wp\/?page_id=11"},"modified":"2020-06-22T22:03:57","modified_gmt":"2020-06-22T22:03:57","slug":"primanja-zaposlenika-mrs-19","status":"publish","type":"page","link":"https:\/\/akt-integra.hr\/wp\/primanja-zaposlenika-mrs-19\/","title":{"rendered":"PRIMANJA ZAPOSLENIKA (MRS 19)"},"content":{"rendered":"    <!--[section]-->\n\t\t<style>\n.bd-section-201106906{background-color:#ededed;padding-top:2em;padding-bottom:2em;}\n.bd-section-201106906{\n\tline-height:  32px;\n\tcolor:  #000000;\n\tfont-size:  16px;\n\ttext-align:  left;\n}\n.bd-section-201106906 h1{\n\tline-height:  69px;\n\tcolor:  #000000;\n\ttext-transform:  uppercase;\n\tfont-weight:  600;\n\tfont-size:  60px;\n}\n\n@media (max-width: 1199px) {.bd-section-201106906 h1{\n\tline-height:  55.2px;\n\tfont-size:  48px;\n}\n}\n@media (max-width: 991px) {.bd-section-201106906 h1{\n\tline-height:  41.4px;\n\tfont-size:  36px;\n}\n}\n@media (max-width: 767px) {.bd-section-201106906 h1{\n\tline-height:  34.2857143px;\n\tfont-size:  24px;\n}\n}<\/style>\t\t<section id=section5 class=\" bd-section-201106906  bd-tagstyles\" data-section-title=\"Two Columns Bottom Offset Over Image\">\n\t\t\t<div class=\"bd-container-inner bd-margins clearfix\">\n\t\t\t\t<!--{content}-->\n\t\t\t\t\t    <!--[columns]-->\n        <style>\n.bd-layoutcontainer-1790952235 > .bd-container-inner > .container-fluid > .row{height:100%;margin:0px;}\n.bd-layoutcontainer-1790952235 > .bd-container-inner > .container-fluid > .row > div{padding:0px;}\n.bd-layoutcontainer-1790952235  > .bd-container-inner > .container-fluid:after{display:none;}<\/style><style>\n.bd-layoutcontainer-1790952235 > .bd-container-inner > .container-fluid, .bd-layoutcontainer-1790952235 > .bd-container-inner > .container-fluid > .row{height:100%;}<\/style><style>.bd-layoutcontainer-1790952235 > .bd-container-inner > .container-fluid {padding-left: 0; padding-right: 0;margin-left: 0!important; margin-right: 0!important;}<\/style>        <style>\n.bd-layoutcolumn-2140263073{background-color:#ffffff;margin-left:4em;margin-right:4em;min-height:250px;padding:10%;}\n@media (max-width: 991px) {.bd-layoutcolumn-2140263073{padding:5%;}}\n@media (max-width: 767px) {.bd-layoutcolumn-2140263073{margin-top:-2em;margin-left:2em;margin-right:2em;padding:5%;}}<\/style>        <div class=\" bd-layoutcontainer-1790952235  bd-columns bd-no-margins\">\n            <div class=\"bd-container-inner\">\n                <div class=\"container-fluid\">\n                    <div class=\"row bd-row-flex bd-row-align-middle\">\n                        <!--{content}-->\n                                <!--[column]-->\n        <div class=\"col-lg-12 bd-columnwrapper-2140263073\">\n            <div class=\"bd-column  bd-layoutcolumn-2140263073  bd-no-margins\">\n                <div class=\"bd-vertical-align-wrapper\">\n                    <!--{content}-->\n                            <!--[text]-->\n                <h1 class=\" additional-class-1027556315  bd-content-element\">\n            <!--{content}-->\n                Primanja zaposlenika (MRS 19)            <!--{\/content}-->\n        <\/h1>\n    <!--[\/text]-->\n\n\t\n\t\t\n    <!--[spacer]-->\n    <style>\n.bd-spacer-1053146899{height:30px;}<\/style>    <div class=\" bd-spacer-1053146899  clearfix\">\n        <!--{content}--><!--{\/content}-->\n    <\/div>\n    <!--[\/spacer]-->\n\n    \n\t\n\t\t    <!--[text]-->\n                <p class=\" additional-class-1589452262  bd-content-element\">\n            <!--{content}-->\n                Cilj je ovoga Standarda propisati ra\u010dunovodstvo i objavljivanje u svezi <br>\nprimanja zaposlenih.<br>\nStandard zahtijeva da subjekt prizna:<br>\n<br>\na) obvezu kada je zaposleni pru\u017eio uslugu u razmjeni za primanje zaposlenog koje treba platiti u budu\u0107nosti; i<br>\n<br>\nb) rashod kada subjekt tro\u0161i ekonomsku korist koja proizlazi iz pru\u017eene&nbsp; usluge zaposlenog u razmjeni za primanja zaposlenog.<br>\n<br>\n<br>\nPrimanja zaposlenih na koja se primjenjuje ovaj Standard uklju\u010duju&nbsp; primanja osigurana:<br>\n<br>\na) prema formalnim planovima ili drugim formalnim sporazumima izme\u0111u <br>\nsubjekta i pojedinog zaposlenog, skupine zaposlenih ili njihovih <br>\npredstavnika;<br>\nb) prema zakonskim zahtjevima ili granskim sporazumima gdje se od <br>\nsubjekta zahtijeva pla\u0107anje doprinosa planovima na razini dr\u017eave, <br>\nregije, djelatnosti ili planovima s vi\u0161e poslodavaca; ili<br>\nc) prema neformalnoj praksi koja dovodi do izvedene obveze. Neformalna <br>\npraksa stvara izvedenu obvezu tamo gdje subjekt nema realnu alternativu, <br>\nve\u0107 ispla\u0107uje primanja zaposlenih. Izvedena obveza je, primjerice, ako <br>\nse mijenja neformalna praksa subjekta koja bi mogla uzrokovati <br>\nneprihvatljivu \u0161tetu njegovom odnosu sa zaposlenima.<br>\n<br>\nPrimanja zaposlenih uklju\u010duju:<br>\n<br>\na) kratkoro\u010dna primanja zaposlenih, kao \u0161to su nadnice, pla\u0107e i <br>\ndoprinosi socijalnom osiguranju, naknade za kori\u0161tenje godi\u0161njeg odmora <br>\ni naknade za vrijeme bolovanja, sudjelovanje u dobiti i bonusi (ako je <br>\nplativo unutar dvanaest mjeseci od zavr\u0161etka obra\u010dunskog razdoblja) i <br>\nnenov\u010dana primanja (kao \u0161to je zdravstvena njega, kori\u0161tenje ku\u0107a, <br>\nautomobila i besplatno ili po povla\u0161tenoj<br>\ncijeni roba ili usluga) sada\u0161njih zaposlenika;<br>\nb) primanja poslije prestanka zaposlenja kao \u0161to su mirovine, druga <br>\nmirovinska primanja, \u017eivotno osiguranje poslije prestanka zaposlenja i <br>\nzdravstvena za\u0161tita poslije prestanka zaposlenja;<br>\nc) ostala dugoro\u010dna primanja zaposlenih kao \u0161to su naknade za vrijeme <br>\ndu\u017eeg odsustva s rada ili naknade za vrijeme studijskog usavr\u0161avanja, <br>\njubilarne nagrade ili nagrade za dugogodi\u0161nji rad, naknade na vrijeme <br>\ndu\u017ee sprije\u010denosti za rad, ako ne dospijevaju za pla\u0107anje u cijelosti <br>\nunutar dvanaest mjeseci od kraja obra\u010dunskog razdoblja, sudjelovanje u <br>\ndobiti, bonusi i odgo\u0111ene naknade; i<br>\nd) otpremnine            <!--{\/content}-->\n        <\/p>\n    <!--[\/text]-->\n                    <!--{\/content}-->\n                <\/div>\n            <\/div>\n        <\/div>\n    <!--[\/column]-->\n                        <!--{\/content}-->\n                    <\/div>\n                <\/div>\n            <\/div>\n        <\/div>\n    <!--[\/columns]-->\n\t\t\t\t<!--{\/content}-->\n\t\t\t<\/div>\n\t\t<\/section>\n\t<!--[\/section]-->\n\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"pagelayer_contact_templates":[],"_pagelayer_content":""},"_links":{"self":[{"href":"https:\/\/akt-integra.hr\/wp\/wp-json\/wp\/v2\/pages\/11"}],"collection":[{"href":"https:\/\/akt-integra.hr\/wp\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/akt-integra.hr\/wp\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/akt-integra.hr\/wp\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/akt-integra.hr\/wp\/wp-json\/wp\/v2\/comments?post=11"}],"version-history":[{"count":2,"href":"https:\/\/akt-integra.hr\/wp\/wp-json\/wp\/v2\/pages\/11\/revisions"}],"predecessor-version":[{"id":16,"href":"https:\/\/akt-integra.hr\/wp\/wp-json\/wp\/v2\/pages\/11\/revisions\/16"}],"wp:attachment":[{"href":"https:\/\/akt-integra.hr\/wp\/wp-json\/wp\/v2\/media?parent=11"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}