Problematika napotenih delavcev na delo v tujino

magistrsko delo

Primož Volk (Author), Dušan Jovanovič (Mentor)

Abstract

V magistrskem delu predstavljamo temo napotenih delavcev na delo v tujino in načine obračuna plač le-teh. Temo smo izbrali predvsem zaradi zelo nejasno določene zakonodaje. Zaradi te problematike se je veliko podjetij v Sloveniji znašlo v velikih težavah. Nekatera podjetja so obračunavala plače pravilno oz. po točki zakona, vendar so kasneje ravno zaradi nejasnih določil v zakonih ter razlike med razlago Finančnega urada Republike Slovenije (v nadaljevanju: Furs) in veljavnih zakonov padla v težave. Veliko podjetij je prav zaradi teh težav preselilo svoje sedeže v tujino oz. v tujini odprlo nova podjetja, v katera so kasneje prezaposlili tudi večino svojih delavcev. Problematika je predstavljena v teoretični obliki, medtem ko smo se praktičnega dela raziskave lotili na primerih plačilnih list oziroma primerjave plačilnih list v različnih državah. Kot praktični primer je predstavljen tudi primer zapisnika Fursa, ki odstopa od zakonodaje, nekateri zapisniki so med seboj povsem različni, čeprav obravnavajo povsem enako tematiko. V delu so podrobneje predstavljeni pojem napotenega delavca na delo v tujino, način obračuna plače ter različne uredbe, ki urejajo to temo. Na podlagi teorije in praktičnih primerov smo predvsem želeli razložiti, na kakšen način bi morala podjetja obračunavati plače ter čemu bi se morala izogibati, da jim državni organi v nobenem primeru ne bi mogli očitati, da ne delujejo v skladu z zakonom.

Keywords

trg delovne sile;napoteni delavci;tujina;delo v tujini;dohodnina;ločeno življenje;dodatki;

Data

Language:	Slovenian
Year of publishing:	2019
Typology:	2.09 - Master's Thesis
Organization:	UM EPF - Faculty of Economics and Business
Publisher:	[P. Volk]
UDC:	331.5
COBISS:	13461532
Views:	737
Downloads:	60
Average score:	0 (0 votes)
Metadata:

Other data

Secondary language:	English
Secondary title:	Problematic of posted workers to work abroad
Secondary abstract:	The master's thesis includes the problems concerning posted workers sent abroad and the way their salaries are being calculated. The topic has become the central part of my thesis due to misleading legislation. While conducting business with posted workers, many entrepreneurs have dealt with severe consequences regarding the salaries of posted workers. Some of them calculated the salaries precisely according to the law. Later on, due to the discrepancy between unclear legislation and the interpretation of the same law by the Tax Office of the Republic of Slovenia, the companies have had many problems. Therefore, they relocated their business abroad and there they employed the majority of their workers in their new companies. The problem has been presented in theoretical part of the master's thesis. In analytical part of the thesis, the examples of payrolls of posted workers and their comparison among different countries have been carried out. As a practical example, the minutes of the Tax Office of the Republic of Slovenia are presented in which non-compliance with regulations is evident although they are all dealing with the same topic. The thesis includes the definition of a posted worker, salary calculation and different regulations regarding these workers. The research explains the ways companies should take into consideration when calculating salaries and warns against procedures that could be later on considered as illegal by the state.
Secondary keywords:	posted worker;income tax;A1 form;separation allowance;expatriation allowance;
Type (COBISS):	Master's thesis/paper
Thesis comment:	Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages:	III, 49 str.
ID:	11007613