Odpoved delovnega razmerja in obdavčitev odpravnin

diplomski projekt

Irena Štaher (Author), Peter Podgorelec (Mentor)

Abstract

Po Zakonu o delovnih razmerjih imamo različne načine prenehanja pogodbe o zaposlitvi. To so: prenehanje s potekom časa za katerega je bila sklenjena pogodba o zaposlitvi, prenehanje s smrtjo delavca ali delodajalca-fizična oseba, prenehanje s sporazumom, prenehanje z redno ali izredno odpovedjo, prenehanje s sodbo sodišča, prenehanje po samem zakonu, v primerih, ki jih določa Zakon o delovnih razmerjih (ZDR-1) in prenehanje v drugih primerih, ki jih določa zakon. Za vsak način prenehanja pogodbe pa mora biti izpolnjen določen pogoj oziroma mora biti določen vzrok, da ga lahko delodajalec poda. Delojemalec dobi odpravnino samo v določenih primerih prenehanja (razen če gre za izjemo): pri Prenehanju pogodbe o zaposlitvi za določen čas, pri redni odpovedi iz poslovnega razloga, pri redni odpovedi iz razloga nesposobnosti, pri odpovedi v primeru, da je podjetje v stečajnem postopku, postopku prisilne likvidacije ali v primeru potrjene prisilne poravnave ter v primeru izredne odpovedi s strani delavca. Dobljena odpravnina se ne všteva v dohodnino, če je bila prejeta v višini, ki jo določa Zakon o delovnih razmerjih v 108. členu oziroma, če ne presega 10-kratnika osnove.

Keywords

delovno razmerje;delovno pravo;pogodbe;odpoved;prenehanje delovnega razmerja;obdavčitev;dohodnina;

Data

Language:	Slovenian
Year of publishing:	2016
Typology:	2.11 - Undergraduate Thesis
Organization:	UM EPF - Faculty of Economics and Business
Publisher:	[I. Štaher]
UDC:	349.2(043.2)
COBISS:	12566556
Views:	1081
Downloads:	1
Average score:	0 (0 votes)
Metadata:

Other data

Secondary language:	English
Secondary title:	Resignation employment relationship and taxation of severance pay
Secondary abstract:	The Employment relation act (ERA-1) defines different forms of termination of employment act. The employment act shall expire: when the period of time for which it was concluded passes; if the employer or employee dies; with agreement; in case of regular or extraordinary termination; by court's judgment; by operation of law in causes stipulated by this law; in other cases provided by this law. Employer is allowed to terminate employment contract only if one of the named causes is given. Employee is entitled to severance in following circumstances: when a period for which employment contract was signed for passes; due to business reasons, reasons of incapacity, bankruptcy proceedings, winding-up of the company; upon the court's agreement of compulsory settlement; extraordinary termination of employment contract by employee. Employment relation act provides exceptions in which employee can also demand severance. Severance is not an object of taxation when paid according to ERA-1 and it does not exceeds 10 times the base.
Secondary keywords:	termination of labor relation;severance;income tax;assessment.;
URN:	URN:SI:UM:
Type (COBISS):	Final seminar paper
Thesis comment:	Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages:	III, 37 f.
ID:	9064474