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undergraduate thesis
DOPRINOSI ZA OBVEZNA OSIGURANJA
Agatić, Dino (2017)
College of Applied Sciences "Lavoslav Ružička" in Vukovar
Administrative Department

Cite this document

Agatić, D. (2017). DOPRINOSI ZA OBVEZNA OSIGURANJA (Undergraduate thesis). Retrieved from https://urn.nsk.hr/urn:nbn:hr:150:615801

Agatić, Dino. "DOPRINOSI ZA OBVEZNA OSIGURANJA." Undergraduate thesis, College of Applied Sciences "Lavoslav Ružička" in Vukovar, 2017. https://urn.nsk.hr/urn:nbn:hr:150:615801

Agatić, Dino. "DOPRINOSI ZA OBVEZNA OSIGURANJA." Undergraduate thesis, College of Applied Sciences "Lavoslav Ružička" in Vukovar, 2017. https://urn.nsk.hr/urn:nbn:hr:150:615801

Agatić, D. (2017). 'DOPRINOSI ZA OBVEZNA OSIGURANJA', Undergraduate thesis, College of Applied Sciences "Lavoslav Ružička" in Vukovar, accessed 11 August 2020, https://urn.nsk.hr/urn:nbn:hr:150:615801

Agatić D. DOPRINOSI ZA OBVEZNA OSIGURANJA [Undergraduate thesis]. Vukovar: College of Applied Sciences "Lavoslav Ružička" in Vukovar; 2017 [cited 2020 August 11] Available at: https://urn.nsk.hr/urn:nbn:hr:150:615801

D. Agatić, "DOPRINOSI ZA OBVEZNA OSIGURANJA", Undergraduate thesis, College of Applied Sciences "Lavoslav Ružička" in Vukovar, Vukovar, 2017. Available at: https://urn.nsk.hr/urn:nbn:hr:150:615801

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Metadata
TitleDOPRINOSI ZA OBVEZNA OSIGURANJA
Title (english)COMPULSORY INSURANCE CONTRIBUTIONS
AuthorDino Agatić
MentorIvana Topić (mentor)
Committee memberIvan Belaj (predsjednik povjerenstva)
Committee memberIvana Topić (član povjerenstva)
Committee memberŽeljka Vajda Halak (član povjerenstva)
GranterCollege of Applied Sciences "Lavoslav Ružička" in Vukovar
(Administrative Department)
Vukovar
Defense date and country2017-12-21, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Law
Abstract
Doprinosi za socijalno osiguranje vrsta su izravnih poreza te prema tome ulaze u širem smislu u porezni sustav. Oni su temeljni prihodi kojima se financiraju izdaci za mirovinsko osiguranje, za zdravstveno osiguranje te za zapošljavanje. Hrvatski sustav obveznog socijalnog osiguranja sastoji se od: - obveznog mirovinskog osiguranja na temelju generacijske solidarnosti (tzv. I. stup) - obveznog mirovinskog osiguranja na temelju individualne kapitalizirane štednje (tzv. II. stup) - obveznog zdravstvenog osiguranja i osiguranje u slučaju ozljede na radu i profesionalne bolesti - osiguranja za slučaj nezaposlenosti. Doprinosi se ubiru iz plaće (tj. na teret zaposlenika) i na plaću (tj. na teret poslodavca). Tako se doprinosi za mirovinsko osiguranje na temelju generacijske solidarnosti i za mirovinsko osiguranje na temelju inidividualne kapitalizirane štednje plaćaju na teret zaposlenika, a doprinosi za obvezno zdravstveno osiguranje, doprinos za zaštitu zdravlja na radu te doprinos za zapošljavanje na teret poslodavca.
Abstract (english)
Compulsory social security contributions are a type of direct tax and are, therefore, a part of the tax system in a broader sense. They are the basic revenue used for financing pension, health and unemployment insurance expenditures. Croatian social security system consists of the following: - compulsory pension insurance under generational solidarity pension scheme (also known as the 1st pillar) - compulsory pension insurance based on individual capitalized savings (also known as the 2nd pillar) - compulsory primary health insurance and insurance against accidents at work and occupational diseases - unemployment insurance. Contributions may be deducted from the employees' wages or from the employers' own funds. Compulsory pension insurance contributions are paid by the employees. On the other hand, contributions for the compulsory primary health insurance and the contribution against accidents at work and occupational diseases, as well as the employment contribution are financed by the employers.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:150:615801
Study programmeTitle: Administrative Studies
Study programme type: professional
Study level: undergraduate
Academic / professional title: stručni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) javne uprave (stručni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) javne uprave)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2017-12-22 13:09:45