Uredba o spremembah in dopolnitvah Uredbe o enotni metodologiji in obrazcih za obračun in izplačilo plač v javnem sektorju

+-----------+------------+-------+-----------------------------------------+
|Davčni     |Davčni      |Stopnja|Osnova je dohodek iz delovnega razmerja  |
|odtegljaj  |odtegljaj   |       |(37. člen ZDoh-2), zmanjšan za obvezne   |
|           |            |       |prispevke za socialno varnost in olajšave|
|           |            |       |z upoštevanjem določb                    |
|           |            |       |(127. člen ZDoh-2)                       |
+-----------+------------+-------+-----------------------------------------+

+----------------+------------------------------------------+
|Stopnje davka od|                                          |
|1. januarja 2007+----------------------------+-------------+
|(v evrih)       |Če znaša mesečna bruto plača|Znaša stopnja|
|                |         zaposlenega        |    davka    |
|                |                            |             |
|                +----+---------+---+---------+-------------+
|                |    |         |do |   688,53|           0%|
|                |    |         |   |         |             |
|                +----+---------+---+---------+-------------+
|                | nad|   688,53|do | 1.669,17|         2,3%|
|                |    |         |   |         |             |
|                +----+---------+---+---------+-------------+
|                | nad| 1.669,17|do | 3.129,69|         4,7%|
|                |    |         |   |         |             |
|                +----+---------+---+---------+-------------+
|                | nad| 3.129,69|   |         |         8,9%|
|                |    |         |   |         |             |
+----------------+----+---------+---+---------+-------------+

+----------------+---------------------------------------------------------+
|Stopnje         |                                                         |
|dohodnine od    +----------------------------+----------------------------+
|1. januarja 2007| Če znaša neto letna davčna |       Znaša dohodnina      |
|                |           osnova           |                            |
|(v evrih)       |                            |                            |
|                +--------------+-------------+--------+-----+---+---------+
|                |     nad      |      do     |        |     |   |         |
|                |              |             |        |     |   |         |
|                +--------------+-------------+--------+-----+---+---------+
|                |              |     6.800,00|        |  16%|   |         |
|                |              |             |        |     |   |         |
|                +--------------+-------------+--------+-----+---+---------+
|                |      6,800,00|    13.600,00|1.088,00|     |nad| 6.800,00|
|                |              |             |        | +27%|   |         |
|                |              |             |        |     |   |         |
|                +--------------+-------------+--------+-----+---+---------+
|                |     13.600,00|             |2.924,00|     |nad|13.600,00|
|                |              |             |        | +41%|   |         |
|                |              |             |        |     |   |         |
+----------------+--------------+-------------+--------+-----+---+---------+