TFL Vsebine / Revija Poslovodno računovodstvo

V članku analiziramo in pojasnjujemo različne oblike dela, ki so obremenjeni z različnimi davki in prispevki. Med oblikami dela, ki jih lahko po slovenski zakonodaji opravlja oseba so: polovično delo oziroma reaktivacija upokojencev (opravljanje dejavnosti v sorazmernem delu polnega delovnega časa), študentsko delo, delo osebe na podlagi pogodbe (podjemne ali avtorske pogodbe ali druge pogodbe civilnega prava, poslovodna pogodba), delo v funkciji lastnika ali prokurista družbe in delo osebe na podlagi pogodbe o začasnem in občasnem delu. Zaradi vsebinskih in davčnih razlik med omenjenimi izplačili v prispevku podajamo pomembne razlike.

We are talking and analysing about various types of work at their disposal, though burdened with different taxes and contributions. The types of work (which can be performed in accordance with Slovenian legislation), are: part-time work, reactivation of retirees (occupation of the proportionate share of the full-time work), student work, the work based on a contract (employment contract, copyright contract, or other civil law contract, management contract), work in an owner capacity or social procurator and work based on a contract of temporary or occasional work. Because of the substantive and fiscal differences between the aforementioned types of working arrangements, this paper determines the important differences.