obračun zarada

Obračun zarada i kadrovska evidencija

Pojam zarade

U nastavku ćemo se osvrnuti na osnovne kategorije obračuna zarada.

Prema Zakonu o radu, zarada je definisana kao pravo na odgovarajuću zaradu na koju zaposleni ima pravo shodno zakonu, opštim aktima i ugovorom o radu. U skladu sa pomenutim Zakonom o radu, zarada se sastoji od zarade za obavljeni rad i vreme provedeno na radu, zarade po osnovu doprinosa zaposlenog poslovnom uspehu poslodavca (nagrade, bonusi i sl.) i drugih primanja po osnovu radnog odnosa, u skladu sa opštim aktom i ugovorom o radu. U skladu sa prethodnim zaradom se smatra zarada koja sadrži porez i doprinose koji se plaćaju iz zarade.

Ovako definisana zarada se naziva bruto 1 zarada i obuhvata neto zaradu koja se isplaćuje zaposlenom i pripadajuće doprinose koji se odnose na zaposlenog. Pored ove kategorije zarade postoji i bruto 2 zarada poznatija kao ukupan trošak isplatioca (negde se zove i super zarada) koja obuhvata i doprinose na teret poslodavca.

Obračun zarada

Sam obračun zarada može biti ustaljen u okviru same firme a može biti poveren eksternoj firmi i u tom slučaju govorimo o outsourcing-u zarada.

Outsourcing zarada podrazumeva angažovanje eksterne firme koja bi vršila obračun zarada i kadrovske poslove a u cilju smanjenja troškova, uštede vremena i obezbeđenja tajnosti podataka.

Iz prethodnog proizilaze i osnovne prednosti eksternog obračuna zarada:

  • Eliminisanje vremena na sam obračun zarada
  • Eliminisanje vremena za usklađivanje sa izmenama propisa
  • Eliminisanje vremena potrebnog za upoznavanja za izmenama u programu za obračun zarada
  • Smanjnje troškova licenci za aplikacije koje služe za obračun zarada
  • Eliminisanje problema tajnosti podataka
  • Smanjnje rizika od neusaglašenosti za zakonskim propisima
  • Višak vremena iskoristite za fokusiranje na vase poslovanje

Šta podrazumeva obračun zarada?

Obračun zarada možete koristiti u kompletu sa ostalim računovodstvenim ili knjigovodstvenim uslugama a možemo dogovoriti i outsourcing obračuna zarada. Ova druga opcija obično pogoduje za firme koje već imaju ustrojeno sopstveno knjigovodstvo ali ne i obračun zarada. Takodje ova vrsta usluge pogodna je i za firme koje imaju problem tajnosti zarada. U oba slučaja usluga obračuna zarada podrazumeva sam obračun tj kalkulaciju zarada, predaju poreskih prijava, slanje naloga za prenos putem mejla kao i pripremu godišnjeg M4 obrasca.

Pružamo usluge svih vrsta obračuna; redovan rad, bolovanja do 30 i preko 30 dana, porodiljsko bolovanje, naknade šteta zaposlenima, obračun honorara, ugovora o delu itd. U slučaju obračuna naknade zarada na tert fonda i porodiljskog odsustva usluga uključuje  pored samog obračuna i pripremu i predaju prateće dokumentacije kako bi firma uspešno refundirala sredstva po ovom osnovu.

Kadrovske usluge

Pored samog obračuna zarada pružamo i kadrovske usluge koje u najširem obuhvataju sledeće:

  • Prijave, promene i odjave radnika
  • Izrada ugovora o radu, ugovora o delu, ugovora o privremenim i povremenim poslovima i druge posebne kategorije radno angažovanih
  • Priprema pravilnika o radu, sistematizacije radnih mesta itd
  • Proseci zarada, rešenja o godišnjim odmorima itd
  • Konsultacije i pravna mišljenja u vezi sa radom i zapošljavanjem

Ukoliko je reč o budućim vlasnicima doo budite slobodni da nas kontaktirate za sve nedoumice koje imate u vezi sa obračunom zarada. Ne bitno da li je reč o osnovim pojmovima šta je neto zarada a šta bruto zarada, iznos minimalne zarade ili je pak reč o često postavljanom pitanju: “Koliko mene košta radnik ako mu isplaćujem xyz rsd neto zaradu…”, potrudićmo se da vam damo odgovore na sva pitanja.

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