Ustreznost obremenjevanja dohodka iz drugega pogodbenega razmerja

Jerič, Tadeja (author), Podlipnik, Jernej (mentor)

Dohodnina je davek od dohodka fizičnih oseb, pridobljenega oziroma doseženega v davčnem letu, ki je enako koledarskemu letu. Z njo so obdavčeni vsi dohodki in dobički ne glede na obliko in vrsto, razen tistih, ki so z zakonom izrecno oproščeni plačila, oziroma tistih, ki so predmet obdavčitve po drugih zakonih. V osrednjo skupino obdavčljivih dohodkov uvrščamo dohodke iz zaposlitve. Med dohodke iz zaposlitve sodijo tako dohodki iz delovnega razmerja kot tudi dohodki iz drugega pogodbenega razmerja. Zakon o dohodnini določa, da se kot dohodek iz drugega pogodbenega razmerja šteje vsak posamezni dohodek za opravljeno delo ali storitev oziroma dohodek, prejet za stvaritev avtorskega ali folklornega dela. Šteje se tudi vsak dohodek iz opravljenega dela ali storitve, ki ni dohodek iz dejavnosti ali v zvezi z dejavnostjo ter dohodek verskih delavcev iz razmerja z versko skupnostjo. Dohodki iz drugega pogodbenega razmerja so obremenjeni s prispevki za socialno varnost in dohodnino, v določenih primerih pa tudi s posebnim davkom na določene prejemke. Glede na dejstvo, da je osnova za plačilo prispevkov in dohodnino za dohodke iz drugega pogodbenega razmerja določena različno, se postavlja vprašanje o ustrezni obremenitvi dohodkov iz drugega pogodbenega razmerja, predvsem v primerjavi z dohodkom iz delovnega razmerja, saj oba spadata med dohodke iz zaposlitve. Sprašujemo pa se tudi, ali so prispevki za socialno varnost za dohodke iz drugega pogodbenega razmerja po svoji naravi tako drugačni, da je dopustno razlikovanje pri določanju osnove za plačilo prispevkov.

• Language: Slovenian
• Keywords: Dohodnina, dohodek iz drugega pogodbenega razmerja, prispevki za socialno varnost, pokojninsko zavarovanje, zdravstveno zavarovanje, ustreznost obremenjevanja dohodkov, povračilo stroškov prevoza in nočitev.
• Work type: Master's thesis/paper
• Organization: PF - Faculty of Law
• Year: 2019
• PID: 20.500.12556/RUL-113125
• COBISS.SI-ID: 17095505
• Publication date in RUL: 05.12.2019

Secondary language

• Language: English
• Title: Suitability of charges on income from other contractual relationship

Abstract

Income tax means tax from income of natural persons, obtained or gained in a tax year, which equals the calendar year. Income tax is imposed on all income and profit, regardless of the nature and type, other than those that are expressly exempt from payment or those that are subject to taxation pursuant to other laws. The central group of taxable income includes income from employment. Income from employment includes income from employment relationship as well as income from other employment relationship. The Personal Income Tax Act defines that income from other contractual relationship also includes income received for the creation of a copyright work and income for the implementation of copyright or folklore work. Income from other contractual relationship also includes income from work performed or services rendered which is not income from an activity or in relation to an activity, and income of religious workers from their relationship with a religious community. Income from other employment relationship is subject to social security contributions and income tax. In certain cases, it is also subject to a special tax on certain earnings. Considering the fact that the basis for the payment of contributions and income tax in respect of income from other contractual relationship is not uniform, this raises a question about the suitability of charges on income from other contractual relationship, mainly in comparison to income from employment relationship, because both are deemed income from employment. It also raises a question whether social security contributions for income from other contractual relationship are really so different by their nature that it is permissible to make distinction in determining the basis for the payment of contributions.

• Keywords: Income tax, income from other contractual relationship, social security contributions, pension insurance, health insurance, suitability of charges on income, reimbursement of travel costs and overnight stay costs.