Zakonima u korak s vremenom: Novosti od 2024. godine I Laws Keeping Pace with Time: Updates from 2024

Dragi čitatelji,

Dobro došli na moj blog, mjesto gdje pravda susreće pera i gdje zakon postaje priča. Već četiri godine istražujem, analiziram i dijelim s vama najvažnije informacije o zakonskim  promjenama koje oblikuju naš svakodnevni život. A sada, s ponosom najavljujem novu epohu u mom pisanju!

Svjesni smo da zakoni često djeluju poput tajanstvenih priručnika koje rijetko tko ima volje čitati. No, vjerujte mi, iza svake zakonske norme krije se priča koja utječe na nas sve. Stoga, u narednim postovima, posvetit ću se novim zakonima koji stupaju na snagu 1. 1. 2024. godine.

Očekujte intrigantne priče, razjašnjenja zamršenih termina, i sve što trebate znati o tim svježim zakonima. Bez obzira jeste li  stručnjak ili tek znatiželjni promatrač poduzetničkog svijeta, uvjeravam vas da će ovaj blog biti vaša go-to destinacija za sve informacije.

No, najvažnije od svega, ovo nije samo moj početak, već i vaš poziv na putovanje kroz pravni labirint. Hvala vam na podršci protekle četiri godine, jer vaše povjerenje je ono što me motivira da istražujem, pišem i dijelim s vama svijet zakona na razumljiv i zanimljiv način.

Pripremite se za novu eru zakonskih  priča jer od 2024. godine, zajedno ćemo otkrivati tajne zakona koje oblikuju našu stvarnost.

U svakom idućem blogu nastojat ću dodatno pojasniti sve o primjeni novih zakona koji stupaju na snagu 01.01.2024.godine.

Jedan od tih je Zakon o fiskalizaciji u prometu gotovinom na odnosi se na fiskalizaciju napojnica, koje gosti ostavljaju bilo u ugostiteljskim objektima, trgovinama, uslužnim djelatnostima poput frizera ili kozmetičara i svih drugih.

Zakon predviđa mogućnost dobivanja napojnice i u gotovini ali i plaćenu karticama, ali u svakom slučaju i to će se morati evidentirati kroz naplatni uređaj, kao i svi drugi računi; međutim napojnice su izuzete od PDV-a i ne utječu na rezultat poduzetnika.

Isto tako napojnice ne utječu na ukupni dohodak radnika, pa isti mu se neće zbrajati redovnom dohotku, a za ostvarivanje konsenzusa za ostvarivanje prava na dječji doplatak ili redimo participaciju ili za pravo na dječju dom i slično…

Poslodavac je dužan Internim aktom odrediti kako se dijele napojnice unutar poslovnog subjekta, ovisno o tome koliko ima zaposlenika. Taj interni akt je potrebno dostaviti, naravno, u računovodstvo, kako bi na ispravan način evidentirali takav primitak po svakom radniku.

Iznos neoporezive napojnice tijekom godine po radniku može  iznositi 3.360,00 €. Iznos može biti i veći ali tada poslodavac mora platiti porez na dohodak, na sve iznose iznad toga u stopi od 20 %.

Za sve napojnice primljene tijekom mjeseca poslodavac bi trebao obavijesti računovodstvo, najbolje u isto vrijeme kada donosi i evidenciju o radu za plaću, jer se i napojnice iskazuju putem JOPPD obrasca.

Ovaj Zakon stupa na snagu od 01.siječnja 2024. godine a objavljen je u Narodnim novinama 114/23.

Kako je lijepo biti računovođa i poduzetnik!

Mirela

Laws Keeping Pace with Time: Updates from 2024

Dear readers,

Welcome to my blog, a place where justice meets pens, and where the law becomes a story. For four years, I have been researching, analyzing, and sharing with you the most important information about legal changes that shape our everyday lives. And now, I am proud to announce a new era in my writing!

We are aware that laws often act like mysterious manuals that few have the will to read. However, believe me, behind every legal norm is a story that affects us all. Therefore, in the upcoming posts, I will focus on new laws that come into effect on January 1, 2024.

Expect intriguing stories, explanations of complex terms, and everything you need to know about these fresh laws. Whether you are a legal expert or just a curious observer of the business world, I assure you that this blog will be your go-to destination for all information.

But most importantly, this is not just my beginning but also your invitation to journey through the legal labyrinth. Thank you for your support over the past four years, as your trust is what motivates me to explore, write, and share the world of laws with you in an understandable and interesting way.

Get ready for a new era of legal stories because from 2024, together we will uncover the secrets of laws shaping our reality.

In each subsequent blog, I will strive to further explain the application of new laws coming into effect on January 1, 2024. One of these laws is the Cash Transaction Fiscalization Law, which pertains to the fiscalization of tips left by guests in hospitality establishments, shops, service activities such as hairdressers or beauticians, and all others.

The law allows for the receipt of tips in cash or by card, but in any case, it must be recorded through a cash register, like all other transactions. However, tips are exempt from VAT and do not affect the entrepreneur’s financial results.

Similarly, tips do not affect the total income of workers, so they will not be added to regular income. To qualify for benefits such as child allowance, co-payment reduction, or eligibility for a child’s home, etc., tips will not be considered.

The employer is obliged to determine, through an internal act, how tips are distributed within the business entity, depending on the number of employees. This internal act needs to be submitted to the accounting department to properly record such income for each employee.

The amount of non-taxable tips per worker during the year can be up to €3,360. The amount can be higher, but in that case, the employer must pay income tax at a rate of 20% on all amounts exceeding this limit.

For all tips received during the month, the employer should inform the accounting department, preferably at the same time as providing the work record for salary, as tips are reported via the JOPPD form.

This law comes into effect on January 1, 2024, and was published in the Official Gazette 114/23.

How wonderful it is to be an accountant and an entrepreneur!

Mirela