{"id":101,"date":"2024-12-18T13:53:50","date_gmt":"2024-12-18T12:53:50","guid":{"rendered":"https:\/\/bizkompas.rs\/isplate-bonusa-na-zaradu-zaposlenima\/"},"modified":"2026-07-06T13:51:04","modified_gmt":"2026-07-06T13:51:04","slug":"isplate-bonusa-na-zaradu-zaposlenima","status":"publish","type":"post","link":"https:\/\/bizkompas.rs\/en\/isplate-bonusa-na-zaradu-zaposlenima\/","title":{"rendered":"Employee Bonus Payments"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"101\" class=\"elementor elementor-101\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4b93af2b e-flex e-con-boxed e-con e-parent\" data-id=\"4b93af2b\" data-element_type=\"container\" data-e-type=\"container\" 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elementor-element-68f378e e-flex e-con-boxed e-con e-parent\" data-id=\"68f378e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-cceeabf elementor-widget elementor-widget-text-editor\" data-id=\"cceeabf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u00a0<\/p>\n<p>ISPLATA BONUSA NA ZARADU ZAPOSLENIMA<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4197520 e-flex e-con-boxed e-con e-parent\" data-id=\"4197520\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-e0949fa e-con-full e-flex e-con e-child\" data-id=\"e0949fa\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-429d2f5 elementor-widget elementor-widget-image\" data-id=\"429d2f5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"646\" src=\"https:\/\/bizkompas.rs\/wp-content\/uploads\/2024\/12\/gift-7724803_1920-1-1024x646.jpg\" class=\"attachment-large size-large wp-image-415\" alt=\"\" srcset=\"https:\/\/bizkompas.rs\/wp-content\/uploads\/2024\/12\/gift-7724803_1920-1-1024x646.jpg 1024w, https:\/\/bizkompas.rs\/wp-content\/uploads\/2024\/12\/gift-7724803_1920-1-300x189.jpg 300w, https:\/\/bizkompas.rs\/wp-content\/uploads\/2024\/12\/gift-7724803_1920-1-768x484.jpg 768w, https:\/\/bizkompas.rs\/wp-content\/uploads\/2024\/12\/gift-7724803_1920-1-1536x969.jpg 1536w, https:\/\/bizkompas.rs\/wp-content\/uploads\/2024\/12\/gift-7724803_1920-1.jpg 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ea9feec e-flex e-con-boxed e-con e-parent\" data-id=\"ea9feec\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-83d914b elementor-widget elementor-widget-text-editor\" data-id=\"83d914b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\n<p class=\"wp-block-paragraph\">Benfiti za zaposlene su jedna od stavki koje zaposleni razmatra pre dono\u0161enja odluke o napu\u0161tanju ili pristupanju kompaniji. Danas je gotovo nezamislivo za kompaniju da ne ponudi benefite zaposlenima u radnom odnosu, ukoliko \u017eeli da privu\u010de i zadr\u017ei kvalitetne kadrove. Jedan takav benefit je isplata bonusa na zaradu zaposlenima koji se ogleda kroz isplatu dodatne zarade zaposlenom.<\/p>\n<p><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e1f0bc4 elementor-widget elementor-widget-heading\" data-id=\"e1f0bc4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Kako se defini\u0161e pravo na bonus na zaradu?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a792020 elementor-widget elementor-widget-text-editor\" data-id=\"a792020\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\n<p class=\"wp-block-paragraph\"><\/p>\n<p class=\"wp-block-paragraph\"><\/p>\n<p class=\"wp-block-paragraph\">Bonus na zaradu zaposlenog mo\u017ee biti definisan pojedina\u010dnim ugovorom o radu sa zaposlenim, kolektivnim ugovorom, pravilnikom o radu, a mo\u017ee se i donositi na osnovu odluke rukovodstva.<\/p>\n<p><\/p>\n<p class=\"wp-block-paragraph\">Ukoliko defini\u0161ete bonus odre\u0111enim dokumentom, onda u tom slu\u010daju nastaje i obaveza kompanije da bonus isplati u slu\u010daju da se definisani uslovi za isplatu i ostvare. Dakle pravo se defini\u0161e dokumentom na kolektivnom nivou kroz interni akt ili na individualnom kroz ugovor sa zaposlenim.<\/p>\n<p><\/p>\n<p class=\"wp-block-paragraph\">Svakako je bitno voditi ra\u010duna da ako se kolektivnim internim aktom defini\u0161e pravo na bonus na zaradu zaposlenima, a odre\u0111eni zaposleni ostvari ovo pravo, kompanija ne mo\u017ee izbe\u0107i obavezu isplate bonusa zaposlenom. U ovom procesu nema prostora za diskriminaciju, ali je kompaniji ostavljeno da defini\u0161e uslove za ostvarivanje bonusa na zaradu.<\/p>\n<p><\/p>\n<p class=\"wp-block-paragraph\">Pored ostvarivanja prava na bonus, treba jasno definisati i kako se dolazi do iznosa bonusa koji se ispla\u0107uje.<\/p>\n<p><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b3b0746 elementor-widget elementor-widget-heading\" data-id=\"b3b0746\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Koje su naj\u010de\u0161\u0107e vrste bonusa na zaradu u primeni u praksi?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b3ec85a elementor-widget elementor-widget-text-editor\" data-id=\"b3ec85a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\n<p class=\"wp-block-paragraph\"><\/p>\n<p class=\"wp-block-paragraph\"><\/p>\n<p class=\"wp-block-paragraph\"><\/p>\n<p class=\"wp-block-paragraph\"><strong>Naj\u010de\u0161\u0107e se u praksi susre\u0107emo sa isplatom trinaeste plate<\/strong>. Jako retko smo se susreli i sa isplatom \u010detrnaeste plate. Sa aspekta zaposlenog, napominjemo da se ova stavka ne prihvata zdravo za gotovo kada donose odluku o odabiru radne poziciji, ve\u0107 da zaposleni uzmu u opticaj i druge elemente njihovog radnog odnosa kao \u0161to je visina ugovorene mese\u010dne zarade u pogledu na tr\u017ei\u0161te. Nekada postoje situacije gde kompanije daju zaposlenima ni\u017eu zaradu u tr\u017ei\u0161nom smislu, ali ih nagra\u0111uju isplatom trinaeste ili \u010dak i \u010detrnaeste plate. Ovo je bio potencijalno negativan primer kada se napravi neka finansijska kalkulacija za zaposlenog, ali naravno postoje i jako pozitivni primeri.<\/p>\n<p><\/p>\n<p class=\"wp-block-paragraph\"><strong>Neretko se vrsta bonusa na zaradu obra\u010dunava na osnovu u\u010dinka zaposlenog<\/strong>. Bilo da je ostvario target u prodaji, doprineo pobolj\u0161anju u poslovanju ili jednostavno na osnovu u\u010dinka koji prate menad\u017eeri timova kroz \u201eposlovne koeficijente\u201c, ova vrsta bonusa na zaradu se obi\u010dno ispla\u0107uje kvartalno, polugodi\u0161nje ili godi\u0161nje. Dobra strana \u010de\u0161\u0107e isplate bonusa tokom godine jeste bolja motivacija zaposlenih, ali postoji i lo\u0161a strana u vidu pla\u0107anja visokih doprinosa i poreza.<\/p>\n<p><\/p>\n<p class=\"wp-block-paragraph\"><strong>Postoje i bonusi koji se donose jednokratnom odlukom rukovodstva<\/strong> i zasnivaju se na poslovanju cele kompanije, kao \u0161to je primer kada se na nivou kompanije ostvari pozitivno poslovanje u vidu prema\u0161enih definisanih poslovnih ciljeva. Drugi primer ove vrste bonusa bio bi da se motivi\u0161u zaposleni ukoliko se o\u010dekuje naporan rad u budu\u0107em periodu ili ukoliko jednostavno kompanija smatra da je zaposlene potrebno motivisati.<\/p>\n<p><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-29c0e01 elementor-widget elementor-widget-heading\" data-id=\"29c0e01\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Kako se ove isplate bonusa na zaradu oporezuju?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8fc4d3b elementor-widget elementor-widget-text-editor\" data-id=\"8fc4d3b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\n<p class=\"wp-block-paragraph\"><\/p>\n<p class=\"wp-block-paragraph\"><\/p>\n<p class=\"wp-block-paragraph\"><\/p>\n<p class=\"wp-block-paragraph\"><\/p>\n<p class=\"wp-block-paragraph\"><\/p>\n<p class=\"wp-block-paragraph\">Lo\u0161a vest za kompaniju jeste da se isplata bonusa tretira kao isplata zarade i kao takva se oporezuje, \u0161to predstavlja najskuplji mogu\u0107i vid isplate sredstava zaposlenom (sa aspekta oporezivanja). Me\u0111utim, dobra vest jeste da se bonus obra\u010dunava i ispla\u0107uje uz redovnu mese\u010dnu zaradu i u njihovom zbiru, postoji potencijalna prilika da kompanija \u201eu\u0161tedi\u201c na porezu i doprinosima ukoliko zbir bonusa i redovne mese\u010dne plate prelazi maksimalnu osnovicu za obra\u010dun doprinosa na isplatu zarade.<\/p>\n<p><\/p>\n<p class=\"wp-block-paragraph\">Iz godine u godinu ova maksimalna osnovica se uve\u0107ava i ona se primenjuje za isplate zarade od 01.01. To bi zna\u010dilo da ukoliko kompanija \u017eeli da isplati neku zaradu i bonus u narednoj godini za prethodnu godinu, u obra\u010dunu \u0107e se primenjivati osnovica za doprinose za narednu godinu.<\/p>\n<p><\/p>\n<p class=\"wp-block-paragraph\">Tako\u0111e treba imati u vidu i da davanje dobara (na primer iz imovine kompanije) umesto isplate nov\u010danih sredstava tako\u0111e ima karakter isplate zarade i kao takva se oporezuje.<\/p>\n<p><\/p>\n<p class=\"wp-block-paragraph\">U zavisnosti od iznosa koji se ispla\u0107uje u toku meseca, oporezivanje mo\u017ee iznositi pribli\u017eno izme\u0111u 45% i 65%. Oporezivanje \u0107e opadati (ispod 62%) u slu\u010daju kada je iznos koji se ispla\u0107uje ve\u0107i od maksimalno definisanih osnovica za doprinose. Dakle \u0161to je ve\u0107i iznos preko maksimalno definisane osnovice, to \u0107e procenat oporezivanja opadati.<\/p>\n<p><\/p>\n<p class=\"wp-block-paragraph\">Zaposleni trebaju da imaju u vidu da zarada po osnovu bonusa ulazi u oporezivanje godi\u0161njim porezom na dohodak gra\u0111ana. Dakle i tu treba ispratiti da li \u0107e se visokim bonusima pojaviti obaveza oporezivanja godi\u0161njim porezom na dohodak gra\u0111ana (koji je u obavezi zaposleni da obra\u010duna i preda poreskoj upravi do 15. maja teku\u0107e godine za prethodnu godinu).<\/p>\n<p><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-84c9545 elementor-widget elementor-widget-heading\" data-id=\"84c9545\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Koji je ra\u010dunovodstveni tretman isplate bonusa?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-12fd8b7 elementor-widget elementor-widget-text-editor\" data-id=\"12fd8b7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\n<p class=\"wp-block-paragraph\"><\/p>\n<p class=\"wp-block-paragraph\"><\/p>\n<p class=\"wp-block-paragraph\"><\/p>\n<p class=\"wp-block-paragraph\"><\/p>\n<p class=\"wp-block-paragraph\"><\/p>\n<p class=\"wp-block-paragraph\"><\/p>\n<p class=\"wp-block-paragraph\">Sve isplate zarada i bonusa, kao i pripadaju\u0107i porez i doprinosi se priznaju u poreskom bilansu kompanije \u010dak i kada su obra\u010dunati, a neispla\u0107eni, osim kod preduzetnika prilikom isplate li\u010dne zarade (\u010dlan 37a Zakona o porezu na dohodak gra\u0111ana).<\/p>\n<p><\/p>\n<p class=\"wp-block-paragraph\">Za kompanije koje primenjuju MRS i MSFI interesantno je da MRS 19 (Primanja zaposlenih), propisuje da se sva primanja zaposlenih priznaju kao rashod u finansijskim izve\u0161tajima u periodu u kojem je entitet tro\u0161io ekonomske koristi nastale iz usluga koje je zaposleni pru\u017eio u zamenu za primanja \u010dime se dolazi do zaklju\u010dka da se bonusi koji dospevaju u roku od dvanaest meseci od dana finansijskih izve\u0161taja trebaju ukalkulisati kao rashod i kao kratkoro\u010dne obaveze. Dakle kompanija je du\u017ena da ukalkuli\u0161e rashode i obaveze za bonus (zarada) u svojim finansijskim izve\u0161tajima, ukoliko primenjuje MRS i MSFI.\u00a0<\/p>\n<p><\/p>\n<p class=\"wp-block-paragraph\">Napomenuli bismo i da u praksi, kompanije \u010desto poku\u0161avaju da izbegnu obra\u010dune poreza i doprinosima po novim iznosima osnovica za doprinose tako \u0161to \u0107e u teku\u0107oj godini podneti poresku prijavu koja sadr\u017ei iznos redovne mese\u010dne zarade i bonusa (trinaeste plate) i platiti kompletan porez i doprinose u teku\u0107oj godini, a neto iznose ispla\u0107ivati u teku\u0107oj i narednoj godini. Za sada, poreski organi su ovaj princip dozvoljavali i nisu tra\u017eili korekcije u obra\u010dunu, ali napominjemo da smatramo da ovaj na\u010din obra\u010duna nije ispravan i verujemo da \u0107e u nekom trenutku poreski organi po\u010deti da osporavaju ovaj na\u010din obra\u010duna.<\/p>\n<p><\/p>\n<p class=\"wp-block-paragraph\">Dakle jednostavno ukoliko ispla\u0107ujete bonuse zaposlenima u teku\u0107oj godini, do kraja teku\u0107e godine obra\u010dunajte i isplatite iznose neto bonusa i pripadaju\u0107eg poreza i doprinosa. Ukoliko ispla\u0107ujete bonuse zaposlenima u narednoj godini, obra\u010dunajte i isplatite neto bonuse sa pripadaju\u0107in porezom i doprinosima po novim osnovicama doprinosa.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-aadbec5 elementor-widget elementor-widget-text-editor\" data-id=\"aadbec5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><b>Kontaktirajte nas ukoliko vam je potreban obra\u010dun bonusa za isplatu va\u0161im zaposlenima ili \u017eelite vi\u0161e da se informi\u0161ete na ovu temu:<\/b><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f58e07a elementor-align-center elementor-widget elementor-widget-button\" data-id=\"f58e07a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/bizkompas.rs\/kontakt\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Kontaktirajte nas<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>\u00a0 ISPLATA BONUSA NA ZARADU ZAPOSLENIMA Benfiti za zaposlene su jedna od stavki koje zaposleni razmatra pre dono\u0161enja odluke o napu\u0161tanju ili pristupanju kompaniji. Danas je gotovo nezamislivo za kompaniju da ne ponudi benefite zaposlenima u radnom odnosu, ukoliko \u017eeli da privu\u010de i zadr\u017ei kvalitetne kadrove. Jedan takav benefit je isplata bonusa na zaradu zaposlenima [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":106,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"disabled","ast-breadcrumbs-content":"","ast-featured-img":"disabled","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[25],"tags":[9,43,44,15,45,46,47],"class_list":["post-101","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-biznis","tag-blog","tag-bonus","tag-godisnji-bonus","tag-motivacija","tag-obracun-bonusa","tag-pravo-na-bonus","tag-zarada"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.1 - 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