{"id":1103,"date":"2025-07-26T19:35:14","date_gmt":"2025-07-26T19:35:14","guid":{"rendered":"https:\/\/staging.alibris.rs\/?p=1103"},"modified":"2025-11-04T10:38:17","modified_gmt":"2025-11-04T09:38:17","slug":"placanje-doprinosa-osnivaci-privrednog-drustva","status":"publish","type":"post","link":"https:\/\/staging.alibris.rs\/en\/placanje-doprinosa-osnivaci-privrednog-drustva\/","title":{"rendered":"PLA\u0106ANJE DOPRINOSA ZA OSNIVA\u010cE PRIVREDNOG DRU\u0160TVA"},"content":{"rendered":"
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    \n
  1. Osniva\u010di privrednog dru\u0161tva koji na osnovu upisa u registar APR-a predstavljaju i zastupaju svoje dru\u0161tvo , bez zasnivanja radnog odnosa. <\/span><\/li>\n<\/ol>\n

    Navedena lica su obavezno osigurana lica i ostvaruju penzijski sat\u017e bez zasnivanja radnog odnosa, na osnovu predstavljanja i zastupanja svog privrednog dru\u0161tva, pla\u0107anjem doprinosa na najni\u017eu mese\u010dnu osnovicu doprinosa.I to : <\/span><\/p>\n

      \n
    • Doprinos PIO -24%<\/span><\/li>\n
    • Doprinos za zdravstveno osiguranje-10,30%<\/span><\/li>\n
    • Doprinos za osiguranje od nezaposlenosti -0,75%<\/span><\/li>\n<\/ul>\n

      Medjutim ukoliko su ova lica u radnom odnosu kod drugog poslodavca, onda u  svom privrednom dru\u0161tvu pla\u0107aju samo <\/span><\/p>\n

        \n
      • Doprinos PIO-24%<\/span><\/li>\n<\/ul>\n

        Ukoliko privredno dru\u0161tvo ima vi\u0161e osniva\u010da, du\u017eno je da za svakog od njih obra\u010duna i plati doprinose najmanje na najni\u017eu osnovicu propisanu za tu godinu. <\/span><\/p>\n

        Ukoliko se osniva\u010d nalazi u radnom odnosu u svom dru\u0161tvu i ima status zaposlenog, primaju zaradu u skladu  sa ugovorom o radu . Ova lica imaju svojstvo osiguranika samostalnih delatnosti i pla\u0107aju porez na zaradu, kao i doprinose na ugovorenu zaradu koja ne mo\u017ee biti ni\u017ea od od propisane najni\u017ee osnovice za pla\u0107anje doprinosa u toj godini. <\/span><\/p>\n

        Ukoliko osniva\u010d koji je ujedno i direktor tog dru\u0161tva ima zakljku\u010den ugovor o pravima i obavezama po kom ostvaruje naknadu ( tkzv. Menad\u017eerski ugovor) , tada pla\u0107a : <\/span><\/p>\n

          \n
        • Sve doprinose na najni\u017eu mese\u0107nu osnovicu<\/span><\/li>\n
        • Porez i PIO na ugovorenu naknadu <\/span><\/li>\n<\/ul>\n

          Tako da u ovom slu\u010daju PIO se pla\u0107a dva puta , i kao osniva\u010d na najni\u017eu osnovicu i na ugovorenu naknadu. <\/span><\/p>\n

          Osniva\u010di koji ne rade u svom privrednom dru\u0161tvu -nisu upisani u registar da predstvalju dru\u0161tvo, nisu zasnovali rani odnos itd. , ne smatraju se osiguranicima samostalnih delatnsoti i za njih ne postoji obaveza pla\u0107anja doprinosa. <\/span><\/p>\n

          <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"

          Osniva\u010di privrednog dru\u0161tva koji na osnovu upisa u registar APR-a predstavljaju i zastupaju svoje dru\u0161tvo , bez zasnivanja radnog odnosa. <\/p>","protected":false},"author":2,"featured_media":1092,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[36],"tags":[23,20,21,19,24,22],"class_list":["post-1103","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","tag-menadzerski-ugovor","tag-osnivaci","tag-pio","tag-placanje-doprinosa","tag-privredno-drustvo","tag-zdravstveno-osiguranje"],"yoast_head":"\nPLA\u0106ANJE DOPRINOSA ZA OSNIVA\u010cE PRIVREDNOG DRU\u0160TVA - Alibris - Ra\u010dunovodstvo, porezi i savetovanje<\/title>\n<meta name=\"description\" content=\"Saznajte koje doprinose moraju platiti osniva\u010di privrednih dru\u0161tava u Srbiji: kada nastaje obaveza, koje osnovice se primenjuju i koji su primeri obra\u010duna.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/staging.alibris.rs\/en\/placanje-doprinosa-osnivaci-privrednog-drustva\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"PLA\u0106ANJE DOPRINOSA ZA OSNIVA\u010cE PRIVREDNOG DRU\u0160TVA - 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