12 FP za web
12 FP za web
12 FP za web
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PERSONALEN DANOK<br />
PRIMERI <strong>za</strong> presmetka na personalen danok od NETO PLATA ZA 2007 GODINA<br />
I II III<br />
1. Neto plata - 28.564,00 10.000,00 30.000,00<br />
2. Li~no osloboduvawe 3.064,00 3.064,00 3.064,00<br />
3. Propi{ana stapka <strong>12</strong>% <strong>12</strong>% <strong>12</strong>%<br />
4. Dano~na osnova 25.500,00 6.936,00<br />
(neto plata - li~no oslobod.)<br />
(r.br. 1 - r.br. 2)<br />
5. Presmetka na dano~. osn. h <strong>12</strong> 6.936,00 h <strong>12</strong> 26.936,00 h <strong>12</strong><br />
personalen danok 88 88 88<br />
6. Iznos na personalen danok 3.477,00 946,00 3.673,00<br />
7. Iznos na bruto osnovica I 32.041,00 10.946,00 33.673,00<br />
(neto plata + person.danok)<br />
(r.br. 1 + r.br. 6)<br />
ili so primena na presmetana stapka:<br />
Presmetana stapka 13,636% 13,636% 13,636%<br />
Presmetka na personalen dano~. osn. h 13,636% 6.936,00h13,636% 26.936,00h13,636%<br />
danok<br />
8. Iznos na personalen danok 3.477,00 946,00 3.673,00<br />
(r.br. 4 h 13,636%)<br />
9. Iznos na bruto osnovica I 32.041,00 10.946,00 33.673,00<br />
(r.br. 1 + r.br. 8)<br />
PRIMERI <strong>za</strong> presmetka na personalen danok od BRUTO PLATA ZA 2007 GODINA<br />
I II III<br />
1. Bruto plata (Bruto II) 16.097,00 49.519,00 82.942,00<br />
2. Vkupno pridonesi 5.151,00 15.846,00 26.541,00<br />
3. Bruto plata-pridon.(Bruto I) 10.946,00 33.673,00 56.400,00<br />
(r.br.1 - r.br. 2)<br />
4. Li~no osloboduvawe 3.064,00 3.064,00 3.064,00<br />
5. Dano~na osnova 7.882,00 30.609,00 53.336,00<br />
(Bruto I - li~no oslobod.)<br />
6. Propi{ana stapka na <strong>12</strong>% <strong>12</strong>% <strong>12</strong>%<br />
personalen danok<br />
7. Presmetka na dano~. osn. h <strong>12</strong>% dano~. osn. h <strong>12</strong>% dano~. osn. h <strong>12</strong>%<br />
personalen danok<br />
8. Iznos na personalen danok 946,00 3.673,00 6.400,00<br />
9. Neto plata <strong>za</strong> isplata 10.000,00 30.000,00 50.000,00<br />
(r.br. 3 - r.br. 8)<br />
ZABELE[KA: Za presmetka na personalen danok i pridonesi od plata <strong>za</strong> ~lenovite na II<br />
Penziski stolb, a koi se povisoki od tri mese~ni prose~ni plati, vo naredniot broj na<br />
Fiskalen praktikum (1/2007).<br />
FISKALEN PRAKTIKUM <strong>12</strong>/2006 7