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Title:PRIMERJALNA ANALIZA BONITET MED SLOVENIJO IN AVSTRIJO
Authors:ID Kodrič, Katja (Author)
ID Hauptman, Lidija (Mentor) More about this mentor... New window
Files:.pdf VS_Kodric_Katja_2013.pdf (607,53 KB)
MD5: 586E04840D4CF53EE0AE40C9BDBE4558
 
Language:Slovenian
Work type:Final seminar paper
Typology:2.11 - Undergraduate Thesis
Organization:EPF - Faculty of Business and Economics
Abstract:Fizične osebe v Sloveniji so obdavčene po trenutno veljavnem Zakonu o dohodnini, ki je bil večkrat dopolnjen z Zakonom o spremembah in dopolnitvah Zakona o dohodnini. Prav tako so tudi fizične osebe v Avstriji obdavčene po Zakonu o dohodnini (Einkommensteuergesetzes). Obdavčljivi dohodki, ki med drugim zajemajo tudi bonitete, so v Sloveniji del dohodka iz zaposlitve, v Avstriji pa del dohodka iz odvisne zaposlitve. Boniteta je ugodnost v obliki proizvoda, storitve ali kateri drugi obliki, ki jo koristi delojemalec ali njegov družinski član od delodajalca. V Avstriji so bonitete opredeljen kot nedenarne ugodnosti, ki jih prejema delojemalec na podlagi sklenjenega odvisnega pogodbenega razmerja. Delodajalec lahko izplača del plače delojemalcu v obliki bonitete. Bonitete, ki jih lahko koristijo delojemalci, so boniteta za uporabo službenega vozila v privatne namene, nastanitev, posojilo brez obresti ali z nižjo obrestno mero, ki je nižja od tržne, popuste pri prodaji blaga in storitev, izobraževanje delojemalca ali njegovega družinskega člana, zavarovalne premije in podobna plačila, pravice delojemalcev do nakupa delnic in darila. V primeru, da delojemalec koristi ugodnost bonitete, je potrebno vrednost bonitete prišteti k bruto plači in od skupne osnove obračunati prispevke in davek iz plače. Če pri obračunu plače delojemalec upošteva boniteto to pomeni, da si s tem poviša bruto osnovo za obračun prispevkov in davka. Obračunana boniteta zato za delojemalca ne pomeni ugodnosti, saj je njegovo izplačilo, nižje v primeru obračunane bonitete. Tudi vpliv bonitete na dohodek iz zaposlitve z vidika delodajalca ne predstavlja davčnih ugodnosti, ker je strošek delodajalca višji takrat, ko boniteto obračunamo.
Keywords:Ključne besede: boniteta, dohodnina, dohodek iz zaposlitve, Slovenija, Avstrija, službeno vozilo, nastanitev, posojilo, darila
Place of publishing:Ptuj
Publisher:[K. Kodrič]
Year of publishing:2013
PID:20.500.12556/DKUM-41620 New window
UDC:336.22
COBISS.SI-ID:11568668 New window
NUK URN:URN:SI:UM:DK:CWV4EUD3
Publication date in DKUM:18.11.2013
Views:3085
Downloads:309
Metadata:XML DC-XML DC-RDF
Categories:EPF
:
KODRIČ, Katja, 2013, PRIMERJALNA ANALIZA BONITET MED SLOVENIJO IN AVSTRIJO [online]. Bachelor’s thesis. Ptuj : K. Kodrič. [Accessed 16 March 2025]. Retrieved from: https://dk.um.si/IzpisGradiva.php?lang=eng&id=41620
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Secondary language

Language:English
Title:A COMPARATIVE ANALYSIS OF FRINGE BENEFITS BETWEEN SLOVENIA AND AUSTRIA
Abstract:Physical persons in Slovenia are taxed on the momentarily valid Income Tax Law, which has been supplemented with the Law of Change and Completion of the Tax Law. In Austria the physical persons are also taxed on the Tax Law – Einkommensteuergesetzes. Income that is considered taxable is the employment income in Slovenia and dependent income in Austria with included profits. Fringe benefits is an advantage in a form of a product, service or some other form that is used by an employee or his family member. Fringe benefits in Austria are defined as non-monetary benefits that are received by an employee, based on the decided contractual relationship. The employer can pay out a part of the salary with the fringe benefits. Fringe benefits that can be used by employees are fringe benefites for using the official car in private intentions, lodging, loan without interest or with interest measure which is lower then the market, discount at sale of goods and services, education of an employee or his family member, insurance premiums and similar payments, the right of the employee to buying shares and gifts. If the employee uses the benefit of a fringe benefits, the value of a fringe benefits has to be added up to the gross salary and account contribution from common basis and tax from the basis. If the employer takes fringe benefits into the consideration, it means that he has increased gross basis for balance contribution and tax. Therefore the accounted fringe benefits from this point of view does not mean an advantage for the employee, since his payment is lower in the case of the accounted fringe benefits. Moreover the influence of the fringe benefits on the income from the employment within sight of the employer does not represent tax benefits, because of the employer’s expense, which is higher at the time when the fringe benefits is accounted.
Keywords:fringe benefits, income tax, income from employment, Slovenia, Austria, official car, lodging, loan, gifts


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