Neoporezivi iznos zarade od 18.300 dinara primenjuje se od 1. januara 2021. godine.
RB./ NO. |
O P I S / DESCRIPTION |
Neoporezivi iznosi u dinarima / Non-taxable amounts in RSD |
|
Iznosi u primeni od Feb 1, 2021 |
Iznosi u primeni do Jan 31, 2021 |
||
I |
Neoporezivi iznosi iz člana 9. stav 1. ZPDG / Non-taxable amounts from Article 9, paragraph 1 of the Personal Income Tax Law |
||
1. |
Pomoć koju u slučaju smrti zaposlenog ili penzionisanog zaposlenog, poslodavac isplaćuje članu njegove porodice - tačka 9) / Help that in case of death of an employee or retired employee, the employer pays to a member of his family - item 9) |
70.696 |
69.789 |
2. |
Stipendije i krediti učenika i studenata - tačka 12) / Scholarships and loans for pupils and students - item 12) |
30.967 |
30.570 |
3. |
Naknada za ishranu - hranarina koju sportistima amaterima isplaćuju amaterski sportski klubovi, u skladu sa zakonom kojim se uređuje sport - tačka 13) / Food allowance paid to amateur athletes by amateur sports clubs, in accordance with the law governing sports - item 13) |
10.100 |
9.970 |
4. |
Naknada za rad članova izbornih komisija, biračkih i glasačkih odbora i za rad na popisu stanovništva - tačka 29) / Remuneration for the work of members of election commissions, polling station committee and voting boards and for work on the census - item 29) |
5.423 |
5.353 |
5. |
Novčana pomoć fizičkim licima koja nisu zaposlena kod davaoca - tačka 30) / Financial help to individuals who are not employed by the provider - item 30) |
13.420 |
13.248 |
6. |
Naknada troškova boravka fizičkim licima koja učestvuju u programima Evropske unije i drugih međunarodnih organizacija - tačka 31) / Reimbursement of living expenses to individuals participating in programs of the European Union and other international organizations - item 31) |
103.225 |
101.900 |
II |
Neoporezivi iznosi iz člana 18. stav 1. ZPDG / Non-taxable amounts from Article 18, paragraph 1 of the Personal Income Tax Law |
||
1. |
Naknada dokumentovanih troškova prevoza za dolazak i odlazak sa rada - tačka 1) / Reimbursement of documented transport costs for arrival and departure from work - item 1) |
4.040 |
3.988 |
2. |
Dnevnica za službeno putovanje u zemlji - tačka 2) / Per diem for business trip in the country - item 2) |
2.425 |
2.394 |
3. |
Naknada prevoza na službenom putovanju sopstvenim automobilom - tačka 5) / Compensation for transport on a business trip by own car - item 5) |
7.071 |
6.980 |
4. |
Solidarna pomoć za slučaj bolesti, zdravstvene rehabilitacije ili invalidnosti zaposlenog ili člana njegove porodice - tačka 7) / Solidarity help in the case of illness, health rehabilitation or disability of an employee or a member of his family - item 7) |
40.399 |
39.881 |
5. |
Poklon deci zaposlenih, starosti do 15 godina, povodom Nove godine i Božića - tačka 8) / Gift for children of employees, up to 15 years of age, on the occasion of New Year and Christmas - item 8) |
10.100 |
9.970 |
6. |
Jubilarna nagrada zaposlenima, u skladu sa zakonom koji uređuje rad - tačka 9) / Anniversary award to employees, in accordance with the law governing work - item 9) |
20.198 |
19.939 |
7. |
Pomoć u slučaju smrti člana porodice zaposlenog - tačka 9a) / Help in the case of death of an employee's family member - point 9a) |
70.696 |
69.789 |
III |
Neoporezivi iznos iz člana 21a stav 2. ZPDG i člana 13. stav 3. Zakona o doprinosima za obavezno socijalno osiguranje / Non-taxable amount referred to in Article 21a paragraph 2 of the Personal Income Tax Law and Article 13 paragraph 3 of the Law on Mandatory Social Security Contributions |
||
1. |
Premija za dobrovoljno zdravstveno osiguranje i penzijski doprinos u dobrovoljni penzijski fond / Premium for voluntary health insurance and pension contribution to the voluntary pension fund |
6.062 |
5.984 |
IV |
Neoporezivi iznos iz člana 83. stav 4. tačka 1) ZPDG / Non-taxable amount from Article 83, paragraph 4, item 1) of the Personal Income Tax Law |
||
1. |
Pojedinačno ostvaren dobitak od igara na sreću / Individual winnings from games of chance |
103.225 |
101.900 |
V |
Neoporezivi iznos iz člana 85. stav 1. tačka 11) ZPDG / Non-taxable amount from Article 85, paragraph 1, item 11) of the Personal Income Tax Law |
||
1. |
Nagrade i druga slična davanja fizičkim licima koja nisu zaposlena kod isplatioca / Rewards and other similar benefits to individuals who are not employed by the payer |
13.420 |
13.248 |