Minimalna plača v Sloveniji in v izbranih državah Evropske unije

HRIBAR, MATEJA (author), Klun, Maja (mentor)

Minimalna plača je najnižje možno plačilo delavca za opravljeno delo. Najnižje plačilo naj bi bilo tisto, s katerim je delavcu omogočeno dostojno življenje. Velika večina držav po svetu ima določeno minimalno plačo, vendar so načini določanja minimalne plače med državami različni. Glede nacionalne določitve minimalne plače si stroka med seboj ni enotna. Na eni strani so zagovorniki, ki podpirajo nacionalno določitev minimalne plače. Hkrati so na drugi strani nasprotniki minimalne plače na nacionalni ravni. Tudi raziskave o učinkih uvedbe oziroma dviga minimalne plače podajajo tako pozitivne in negativne učinke minimalne plače. Nekatere raziskave celo istočasno ugotavljajo na eni strani pozitivne ter na drugi strani negativne učinke uvedbe oziroma spremembe minimalne plače. Cilj naloge je predstaviti opredelitev minimalne plače ter načine določitve minimalne plače. Z nalogo so predstavljene študije in analize, s katerimi so bili ugotovljeni pozitivni in negativni učinki uvedbe oz. dviga minimalne plače. V nadaljevanju naloge so izvedene primerjave višine minimalne plače med državami članicami EU po različnih kriterijih, npr. primerjava nominalne in realne višine minimalne plače, predstavitev višine minimalne plače glede na povprečno plačo in na mediano plač, prikaz višine minimalne plače glede na kupno moč itd. Del naloge je posvečen tudi davčni obremenitvi minimalne plače. Predstavljena je davčna in socialna obremenitev minimalne plače v posamezni državi članici EU. Opravljena je davčna ocena obremenitve minimalne plače z dohodnino ob upoštevanju različnih davčnih olajšav. Ugotovljeni rezultati so lahko v pomoč pri določanju višine minimalne plače ter pri določanju davčne obremenitve minimalnih dohodkov.

• Language: Slovenian
• Keywords: minimalna plača, EU, dohodnina, olajšava, bruto dohodek, neto dohodek
• Work type: Master's thesis/paper
• Typology: 2.09 - Master's Thesis
• Organization: FU - Faculty of Administration
• Place of publishing: Ljubljana
• Publisher: [M. Hribar]
• Year: 2020
• Number of pages: XII, 93 str.
• PID: 20.500.12556/RUL-159963
• COBISS.SI-ID: 25894403
• Publication date in RUL: 02.08.2024

Secondary language

• Language: English
• Title: Minimal wage in Slovenia and the selected EU countries

Abstract

The minimum wage is the lowest possible payment to a worker for the performed work. The lowest payment should be that by which a decent life is enabled to the worker. A great majority of countries all over the world have determined the minimum wage. However, the methods of determining the minimum wage between the countries are different. Regarding the national determination of the minimum wage, the experts vary in opinions. On one side some advocates support the national determination of the minimum wage. At the same time, there are opponents of the determination of the minimum wage on the national level on the opposite side. Research on the effects on the introduction or raising the minimum wage also offers positive and negative effects of the minimum wage. Some pieces of research ascertain the positive and negative effects of the introduction or the change of the minimum wage even at the same time. The goal of the thesis is to present the definition of the minimum wage and the methods of determination of the minimum wage. Studies and analyses are presented in the thesis by which the positive and negative effects of the introduction or the raise of the minimum wage were ascertained. Later in the thesis, the comparisons of the height of the minimum wage between the EU member states according to different criteria are performed, e.g. the comparison of the nominal and the real height of the minimum wage, the presentation of the height of the minimum wage with regards to the average wage and the median of wages, the display of the height of the minimum wage with regards to the purchasing power, etc. A part of the thesis is also dedicated to the tax burden of the minimum wage. The tax and social burden of the minimum wage in individual EU member states are presented. A tax assessment of the burden of the minimum wage by personal income tax by taking different tax reliefs into account is presented. The ascertained results could be of assistance in determining the height of the minimum wage and in ascertaining the tax burden of the minimum income.

• Keywords: minimum wage, EU, personal income tax, relief, gross income, net income