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Poseban – granski kolektivni ugovor Za metalsku industriju srbije („sl.glasnik rs“, br.10/2012 i 41/2012 – aneks i)

27. December 2012. | Author: admin

Na osnovu člana 245. stav 1. Zakona o radu (“Sl. glasnik RS”, br. 24/05, 61/05 i 54/09, dalje “Zakon”), reprezentativno udruženje poslodavaca – Unija poslodavaca Srbije i reprezentativni sindikat – Samostalni sindikat metalaca Srbije osnovani za teritoriju Republike Srbije (dalje “učesnici kolektivnog ugovora”), 13. decembra 2011. godine, zaključili su Poseban – granski kolektivni ugovor za metalsku industriju Srbije (dalje “PGKU”), a učesnici kolektivnog ugovora, 23. aprila 2012. godine, zaključili su Aneks I Posebnog – granskog kolektivnog ugovora o izmenama i dopunama Posebnog – granskog kolektivnog ugovora za metalsku industriju Srbije (dalje “Aneks I”).

Ovim PGKU-om, u skladu sa Zakonom, uređuju se: prava, obaveze i odgovornosti poslodavaca i zaposlenih iz oblasti rada i radnih odnosa; postupak izmena i dopuna; međusobni odnosi učesnika ovog kolektivnog ugovora, kao i druga pitanja od značaja za zaposlene i poslodavca. PGKU se neposredno primenjuje na delatnosti metalskog kompleksa prema Prilogu 1 pod nazivom “Klasifikacija delatnosti”, koji je odštampan uz PGKU i čini njegov sastavni deo, a koji je usaglašen između pregovaračkih timova.

Prema odredbama PGKU, osnovna zarada za najjednostavniji posao (cena rada) za metalski kompleks Srbije, za period od šest meseci, utvrđuje se kroz pregovore učesnika ovog kolektivnog ugovora. Ista se može ugovarati i pre isteka perioda od šest meseci ukoliko dođe do rasta troškova života više od 10% (znatnog pada realne vrednosti zarada) ili do nekog drugog poremećaja u privređivanju koji onemogućava isplatu zarada po osnovu ugovorene osnovne zarade za najjednostavniji posao. Član 36 PGKU predviđa da se osnovna zarada za najjednostavniji posao (cena rada) ugovara u iznosu minimalne zarade (po radnom času i za pun mesečni fond od 174 časa i za standardni radni učinak), uvećan za poreze i doprinose (bruto).

Na osnovu člana 257. stav 1. Zakona, Ministar rada i socijalne politike doneo je Odluku o primeni Posebnog – granskog kolektivnog ugovora za metalsku industriju Srbije na sve poslodavce koji obavljaju ove delatnosti (“Sl. glasnik RS”, br. 41/2012, dalje “Odluka”). Ovom Odlukom, PGKU i Aneks I primenjuju se i na poslodavce koji obavljaju delatnosti za koje je PGKU zaključen, a koji nisu učestvovali u njegovom zaključivanju.

Inače, PGKU (sa proširenim dejstvom i na poslodavce koji nisu učestvovali u njegovom zaključivanju), počinje da se primenjuje od 05. maja 2012. godine, odnosno po stupanju na snagu Odluke.

Zakon o izmenama i dopunama Zakona o doprinosima za obavezno socijalno osiguranje („Sl.Glasnik RS“, br.101/2011)

27. December 2012. | Author: admin

Ovaj zakon uvodi primenu novih odredaba koje se odnose na preduzetnike koji ostvaruju naknadu zarade za vreme porodiljskog odsustva, odsustva sa rada radi nege deteta i odsustva sa rada radi posebne nege deteta, a delatnost nastavljaju da obavljaju preko ovlašćenog poslovođe (dalje: „preduzetnik“). Tako se sada više ne predviđa plaćanje doprinosa na oporezivu dobit, odnosno paušalno utvrđen prihod već se doprinosi obračunavaju i plaćaju na iznos naknade zarade koju preduzetnik ostvari za vreme porodiljskog odsustva, odsustva sa rada radi nege deteta i odsustva sa rada radi posebne nege deteta. Na navedeni način otklanjaju se posledice nekonzistentnosti sa ostalim zaposlenima kod fizičkih i pravnih lica i licima koja samostalno obavljaju delatnost. Shodno donetim izmenama i dopunama određuje se da obračunavanje i plaćanje doprinosa po osnovu naknade zarade za preduzetnike vrši nadležni organ u skladu sa propisima koji uređuju finansijsku podršku porodici sa decom. Takođe se povećava iznos minimalne novčane kazne za prekršaje za sve preduzetnike i fizička lica ako ne izvrše uplatu doprinosa ili uplatu doprinosa ne izvrše u propisanom roku (do 15 u mesecu za prethodni mesec), sa iznosa od 5.000,00 na 10.000,00 i sa iznosa od 2.500,00 na 5.000,00 dinara.

Zakon o izmenama i dopunama Zakona o porezu na dobit pravnih lica („Sl.Glasnik RS“, br.101/2011),

Pored privrednih društava, društvenih i javnih preduzeća i zadruga, poreskim obveznicima smatraju se i druga pravna lica koja prihode ostvaruju pretežno prodajom proizvoda na tržištu ili vršenjem usluga uz naknadu. Na njih će se primenjivati dosadašnji način utvrđivanja oporezive dobiti, s tim što su ona dužna da ga primenjuju najmanje deset poreskih perioda, počev od perioda u kome su ostvarila prihode pretežno prodajom proizvoda na tržištu ili vršenjem usluga uz naknadu.

Poreskim obveznicima smatraju se i druga pravna lica, odnosno nedobitne organizacije, koja nisu obuhvaćena u prethodnom delu, ako ostvaruju prihode prodajom proizvoda na tržištu ili vršenjem usluga uz naknadu.

Takođe su uvedene promene koje se odnose i na nerezidentna pravna lica kojima je, između ostalog, predviđeno da se oslobađaju od plaćanja poreza po odbitku na prihode koje ostvare od kamata po osnovu dužničkih hartija od vrednosti, u skladu sa zakonom koji uređuje tržište kapitala, a čiji je izdavalac Republika, autonomna pokrajina, jedinica lokalne samouprave ili Narodna banka Srbije, čime su stranim investitorima omogućene beneficije prilikom investiranja u državne hartije od vrednosti u širem smislu.

Zakon o izmenama i dopunama Zakona o poreskom postupku i poreskoj administraciji („Sl.Glasnik RS“, br.101/2011 i 2/2012-ispr.)

Zakonodavac je usvajanjem izmena i dopuna Zakona o poreskom postupku i poreskoj administraciji otklonio određene nekonzistentnosti koje su postojala među više povezanih zakona, kao i određene negativne trendove i ojačao ingerencije Poreske uprave u domenu naplate relevantnih poreza.

Poreski obveznici, čiji su računi u trenutku plaćanja blokirani, ranije su mogli međusobne novčane obaveze koje se odnose na isplatu zarada i naknadu troškova (za dolazak i odlazak s rada i za vreme provedeno na službenom putu u zemlji i inostranstvu), kao i po osnovu drugih primanja (otpremnina pri odlasku u penziju, solidarna pomoć i pomoć u slučaju smrti zaposlenog ili člana njegove uže porodice) i novčanih naknada iz socijalnog programa za zaposlene kojima prestaje radni odnos u procesu restrukturiranja preduzeća i pripreme za privatizaciju, stečaja i likvidacije izmirivati i ugovaranjem promene poverioca, odnosno dužnika u određenom obligacionom odnosu (asignacija, cesija i dr.), dok sada mogu isključivo radi ispunjenja obaveza po osnovu javnih prihoda, čime je izvršeno usklađivanje sa izmenama Zakona o platnom prometu (“Službeni list SRJ”, br. 3/2002 i 5/2003 i “Sl. glasnik RS”, br. 43/2004, 62/2006, 111/2009 – dr. zakon i 31/2011)

Uvedena je i obaveza banaka da može dozvoliti isplatu zarada, samo uz istovremeno plaćanje obaveza po osnovu poreza i doprinosa za obavezno socijalno osiguranje. Prethodno zakonsko rešenje dozvoljavalo je isplatu obaveza po osnovu poreza i doprinosa nezavisno od isplate zarada. Ukoliko na računu isplatioca nema dovoljno sredstava za istovremenu isplatu zarada i poreza i doprinosa, banka će dozvoliti isplatu srazmernog dela zarade, uz plaćanje pripadajućih poreza i doprinosa. Napominjemo da se odredbe koje se odnose na istovremenu isplatu zarada i doprinosa, kao i na prekršajnu odgovornost banaka u ovom slučaju primenjuju od 1.jula 2012.godine.

Navedenim izmenama i dopunama je izvršeno preciziranje odredaba koje se odnose na obezbeđenje naplate poreza, tako što Poreska uprava može rešenjem ustanoviti privremene mere za obezbeđenje naplate poreza ukoliko isti nije dospeo za naplatu ili nije utvrđen, ali je pokrenut postupak utvrđivanja ili kontrole, a postoji opasnost da poreski obveznik osujeti, onemogući, odnosno učini neefikasnom njegovu naplatu. Takođe, ukoliko je radi obezbeđenja naplate poreza i sporednih poreskih davanja, ustanovljena privremena mera zabrane prenosa novčanih sredstava preko računa poreskog obveznika i upisana zabrana u registru blokiranih računa koji vodi nadležna organizacija, banka je dužna da porez i sporedna poreska davanja po tom osnovu, na osnovu poreskog rešenja prenese sa računa poreskog obveznika, do visine raspoloživih sredstava na tom računu, na propisani uplatni račun javnih prihoda.

U cilju usaglašavanja sa Zakonom o sporazumnom finansijskom restrukturiranju privrednih društava propisuje se mogućnost da se poreskim obveznicima, koji su zaključili ugovor o finansijskom restrukturiranju može odobriti odlaganje plaćanja poreskog duga. Nadležni organ može, na pismeni i obrazloženi zahtev, odobriti odlaganje plaćanja poreskog duga u jednakim ratama do 60 meseci, uz mogućnost korišćenja odloženog plaćanja za prvih 12 meseci. U postupku odlučivanja o odlaganju plaćanja poreskog duga, ne zahteva se davanje sredstava obezbeđenja naplate za manje poreske dugove (za pravno lice – do 500.000 dinara a za preduzetnika – do 100.000 dinara). Ukoliko se odobri odlaganje plaćanja poreskog duga na ovaj način, prekida se zastarelost prava na naplatu poreskog duga čiji je rok plaćanja odložen, a vreme za koje je odlaganje plaćanja odobreno ne uračunava se u rok zastarelosti.

Zakonodavac takođe ističe da doprinosi za obavezno socijalno osiguranje ne podležu zastarelosti, čime je izvršeno usklađivanje sa Zakonom o doprinosima za obavezno socijalno osiguranje.

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26. December 2012. | Author: Stefan Jugović

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16. December 2012. | Author: Stefan Jugović

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16. December 2012. | Author: Stefan Jugović

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16. December 2012. | Author: Stefan Jugović

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05. December 2012. | Author: Stefan Jugović

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28. November 2012. | Author: Stefan Jugović

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