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

Prispevki in davki so zneski, ki jih zavarovanec oziroma delodajalec plačuje v skladu z zakoni, ki urejajo prispevke in davke.

Vrste prispevkov in davkov so:

+-----------+--------------------------+---------------+---------------+
|Tip        |Vrsta                     |%              |Opomba         |
+-----------+--------------------------+---------------+---------------+
|prispevki  |prispevek za              |15,50          |zavarovanec    |
|iz plače   |pokojninsko in            |               |               |
|           |invalidsko zavarovanje    |               |               |
+-----------+--------------------------+---------------+---------------+
|prispevki  |prispevek za              |6,36           |zavarovanec    |
|iz plače   |zdravstveno               |               |               |
|           |zavarovanje               |               |               |
+-----------+--------------------------+---------------+---------------+
|prispevki  |prispevek za              |0,14           |zavarovanec    |
|iz plače   |zaposlovanje              |               |               |
+-----------+--------------------------+---------------+---------------+
|prispevki  |prispevek za              |0,10           |zavarovanec    |
|iz plače   |starševsko varstvo        |               |               |
+-----------+--------------------------+---------------+---------------+
|prispevki  |prispevek za              |8,85           |delodajalec    |
|od plače   |pokojninsko in            |               |               |
|           |invalidsko zavarovanje    |               |               |
+-----------+--------------------------+---------------+---------------+
|prispevki  |prispevek za              |6,56           |delodajalec    |
|od plače   |zdravstveno               |               |               |
|           |zavarovanje               |               |               |
+-----------+--------------------------+---------------+---------------+
|prispevki  |prispevek za              |0,06           |delodajalec    |
|od plače   |zaposlovanje              |               |               |
+-----------+--------------------------+---------------+---------------+
|prispevki  |prispevek za              |0,10           |delodajalec    |
|od plače   |starševsko varstvo        |               |               |
+-----------+--------------------------+---------------+---------------+
|prispevki  |prispevek za poškodbe     |0,53           |delodajalec    |
|od plače   |pri delu in poklicne      |               |               |
|           |bolezni                   |               |               |
+-----------+--------------------------+---------------+---------------+
|prispevki  |prispevek za obvezno      |stopnja        |delodajalec    |
|od plače   |dodatno pokojninsko       |               |               |
|           |zavarovanje ter           |               |               |
|           |zavarovalna doba s        |               |               |
|           |povečanjem                |               |               |
+-----------+--------------------------+---------------+---------------+
+-----------+--------------------------+---------------+---------------+
|davčni     |davčni odtegljaj          |stopnja        |osnova je      |
|odtegljaj  |                          |               |dohodek iz     |
|           |                          |               |delovnega      |
|           |                          |               |razmerja (37.  |
|           |                          |               |člen ZDoh-2),  |
|           |                          |               |zmanjšan za    |
|           |                          |               |obvezne        |
|           |                          |               |prispevke za   |
|           |                          |               |socialno       |
|           |                          |               |varnost in     |
|           |                          |               |olajšave z     |
|           |                          |               |upoštevanjem   |
|           |                          |               |določb (127.   |
|           |                          |               |člen ZDoh-2)   |
+-----------+--------------------------+---------------+---------------+
|davek na   |davek na izplačano        |stopnja        |Z 410          |
|izplačano  |plačo                     |               |               |
|plačo      |                          |               |               |
+-----------+--------------------------+---------------+---------------+
|stopnje    | Če znaša mesečna bruto plača             | znaša stopnja |
|davka od 1.|         zaposlenega                      |     davka      |
|januarja   +-----+----------+---------+---------------+---------------+
|2008 (v    |     |          |       do|         688,53|             0%|
|eurih)     +-----+----------+---------+---------------+---------------+
|           |  nad|    688,53|       do|       1.669,17|           1,1%|
|           +-----+----------+---------+---------------+---------------+
|           |  nad|  1.669,17|       do|       3.129,69|           2,3%|
|           +-----+----------+---------+---------------+---------------+
|           |  nad|  3.129,69|         |               |           4,4%|
+-----------+-----+----------+---------+---------------+---------------+
+-----------+-----+----------+---------+---------------+---------------+
|stopnje    |  Če znaša neto letna     |         znaša dohodnina       |
|dohodnine  |     davčna osnova        |                               |
|od 1.      +----------+---------------+---------------+-----+---------+
|januarja   |       nad|             do|               |     |         |
|2008 (v    +----------+---------------+---------------+-----+---------+
|eurih)     |          |       7.187,60|            16%|     |         |
|           +----------+---------------+---------------+-----+---------+
|           |  7.187,60|      14.375,20|     1.150,02 +|  nad| 7.187,60|
|           |          |               |            27%|     |         |
|           +----------+---------------+---------------+-----+---------+
|           | 14.375,20|               |     3.090,67 +|  nad|14.375,20|
|           |          |               |            41%|     |         |
+-----------+----------+---------------+---------------+-----+---------+
+-----------+--------------------------+-------------------------------+
|stopnje za |12/14–4,20                |                               |
|obvezno    |12/15–6,25                |                               |
|dodatno    |12/16–8,40                |                               |
|pokojninsko|12/17–10,56               |                               |
|zavarovanje|12/18–12,60               |            Z220, Z230         |
|za         |                          |                               |
|zavarovalno|                          |                               |
|dobo s     |                          |                               |
|povečanjem:|                          |                               |
+-----------+--------------------------+-------------------------------+