magistrsko delo
Povzetek
Napotitev na delo v tujino je aktualna tematika, saj zaradi globalizacije in enotnega trga znotraj EU vse več podjetji v Sloveniji napotuje svoje delavce v tujino. Pri tem se soočajo s številnimi delovno pravnimi vprašanji, tako na nacionalni kot na mednarodni ravni. Obstaja več uredb in pravnih podlag, ki urejajo področje napotitve delavcev v tujino. Po statističnih podatkih se iz Slovenije največ delavcev napoti v Nemčijo. Zaradi tega je v magistrskem delu podrobneje predstavljena pravna ureditev in postopek napotitve v omenjeno državo. Na začetku magistrskega dela je predstavljeno čezmejno izvajanje storitev in vsi pravni okvirji, povezani s tem pojmom. Ker je pri delu v drugi državi vedno vprašanje načina obdavčitve, je predstavljeno tudi izogibanje dvojnemu obdavčevanju.
V preteklem letu je bila pogosto praksa plačevanja napotenih delavcev preko potnih nalogov. Podjetja so na ta način obračunavala manj dohodnine in oškodovala državni proračun. V izogib temu je v tekočem letu bil sprejet nov zakon, ki je nekoliko spremenil pogoje in način napotitve delavcev v tujino. V magistrskem delu so predstavljene novosti in primerjava s preteklo pravno ureditvijo. Najprej so podrobneje predstavljane te spremembe ter nato razlika med napotitvijo in službenim potovanjem in s tem povezane napake oz. kršitve.
Kljub nenehnemu strmenju državnih organov k nadzoru in pravilnemu poslovanju se napake pri napotitvah v tujino še vedno pojavljajo. Pravne kršitve so najpogostejše pri plačilu napotenih delavcev. V nadaljevanju dela je predstavljen obračun plač napotenim delavcem ter najpogostejše napake, ki se pri tem pojavljajo.
Poslovne goljufije imajo vedno velik vpliv na državni proračun. Bodisi z odtujevanjem davkov, bodisi s premalo plačanimi prispevki. Celotna problematika obračunavanja plač napotenih delavcev in sankcije, ki temu lahko sledijo, je predstavljena na praktičnem primeru podjetja X, d.o.o., ki napotuje svoje delavce v Nemčijo. Predstavljeno je podjetje, celoten primer gospodarskega kriminala in vpliv napačnega obračunavanja plač na državni proračun v Sloveniji in Nemčiji.
Ključne besede
trg delovne sile;delo v tujini;napoteni delavci;obračun plač;goljufije;poslovna goljufija;Nemčija;
Podatki
Jezik: |
Slovenski jezik |
Leto izida: |
2018 |
Tipologija: |
2.09 - Magistrsko delo |
Organizacija: |
UM EPF - Ekonomsko-poslovna fakulteta |
Založnik: |
[D. Zelnik] |
UDK: |
331.2:331.55(043.2) |
COBISS: |
13181468
|
Št. ogledov: |
1434 |
Št. prenosov: |
241 |
Ocena: |
0 (0 glasov) |
Metapodatki: |
|
Ostali podatki
Sekundarni jezik: |
Angleški jezik |
Sekundarni naslov: |
Salary calculation of posted workers from Slovenia to Germany and impact on the budget of both countries |
Sekundarni povzetek: |
A posting abroad is a current topic because more and more companies in Slovenia are sending their workers abroad as a result of globalization and a single market within the EU. In doing so, they are facing numerous labor law issues, on the national and international level. There are several regulations and legal bases, which are regulating the field of posting of workers abroad. According to statistics, most workers are send from Slovenia to Germany. For this reason, the legal system and the procedure of posting to that country are introduced in more detail. At the beginning of this thesis is introduced the cross-border provision of services and all legal frameworks that are related to this concept. Since working in another country is always a question of the method of taxation, avoidance of double taxation is also introduced.
In the past year, the practice of paying posted workers through travel orders was frequent. In this way, companies calculated less income tax and damaged the state budget. In order to avoid this, a new law has been adopted in the current year. The law slightly changed the conditions and manner of posting workers abroad. This thesis presents novelties and a comparison with the previous legal regulation. First are detailed introduced these changes and then the difference between posting and business trip and related errors and violations.
Despite constant striving of the state authorities to control and proper operations, the errors in posting abroad are still occurring. Legal violations are most common in the payment of posted workers. In the continuation of this work, a calculation of salaries for posted workers is introduced, as well as the most common mistakes occurring in the salary calculation process.
Business frauds always have a major impact on the state budget. Either by tax evasion, either by underpaid contributions. The entire issue of salaries of posting workers and the sanctions that may result, are introduced on a practical example of a company X, which is posting its workers to Germany. Introduced is company, the entire case of economic crime and the impact on the state budget in Slovenia and Germany. |
Sekundarne ključne besede: |
the provision of cross-border services;posted workers;posting to Germany;salary calculation;business fraud;miscalculation of salaries; |
URN: |
URN:SI:UM: |
Vrsta dela (COBISS): |
Magistrsko delo/naloga |
Komentar na gradivo: |
Univ. v Mariboru, Ekonomsko-poslovna fak. |
Strani: |
69 str., 9 str. pril. |
ID: |
10958693 |