{"id":2598,"date":"2025-08-08T11:41:27","date_gmt":"2025-08-08T10:41:27","guid":{"rendered":"https:\/\/staging.alibris.rs\/?p=1447"},"modified":"2025-08-08T11:41:27","modified_gmt":"2025-08-08T10:41:27","slug":"paketici-za-decu-zaposlenih-2","status":"publish","type":"post","link":"https:\/\/staging.alibris.rs\/en\/paketici-za-decu-zaposlenih-2\/","title":{"rendered":"New Year Gifts for Employees\u2019 Children"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"2598\" class=\"elementor elementor-2598\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2805d63 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2805d63\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-13f2734\" data-id=\"13f2734\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a47ed1e elementor-widget elementor-widget-text-editor\" data-id=\"a47ed1e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>An employer may grant New Year gifts to employees\u2019 children up to 15 years of age on the basis of Article 119, paragraph 2 of the Labor Law.<\/p>\n<p>By its internal act, an employer may also regulate gifts for children older than 15, but in that case the full amount of the gift is treated as salary and is subject to tax and social contributions.<\/p>\n<p>The tax-free amount per child for the period from 1 February 2025 to 31 January 2026 is <strong>RSD 14,077<\/strong>.<\/p>\n<p>This amount may be paid in cash or provided in the form of gift packages. It is sufficient for the director to adopt a decision on granting New Year gifts. The decision should specify the amount to be granted, the child\u2019s age, and the date on which the gift is handed over.<\/p>\n<p>Any amount above the tax-free threshold is treated as salary.<\/p>\n<p>You can download a free sample decision on granting New Year gifts by clicking: <strong>Download the decision<\/strong>.<\/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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-01fd7f6 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"01fd7f6\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e7b1258\" data-id=\"e7b1258\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5619ae5 btn_align elementor-align-center elementor-widget elementor-widget-tw-button\" data-id=\"5619ae5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"tw-button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t        <a target=\"&quot;_blank&quot;\"  rel=\"&quot;nofollow&quot;\" href=\"https:\/\/staging.alibris.rs\/wp-content\/uploads\/2025\/08\/Alibris_Odluka_o_davanju_novogodisnjih_paketica.docx\" class=\"qu_btn\">Preuzmi odluku<\/a>\r\n        \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":"<p>Employers may grant New Year gifts to employees\u2019 children up to 15 years of age under the Labor Law, while gifts to older children are generally treated as salary in full.<\/p>","protected":false},"author":2,"featured_media":1482,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[36],"tags":[],"class_list":["post-2598","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - 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