{"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":"2026-08-06T12:16:40","modified_gmt":"2026-08-06T12:16:40","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\">Benefiti za zaposlene predstavljaju jednu od stavki koje zaposleni razmatraju pre dono\u0161enja odluke o napu\u0161tanju kompanije ili zasnivanju radnog odnosa u njoj. Danas je gotovo nezamislivo da kompanija svojim zaposlenima ne ponudi odre\u0111ene benefite ukoliko \u017eeli da privu\u010de i zadr\u017ei kvalitetne kadrove. Jedan od takvih benefita jeste isplata bonusa na zaradu zaposlenima, koja predstavlja jedan od na\u010dina dodatnog nagra\u0111ivanja zaposlenih.<\/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, kolektivnim ugovorom ili pravilnikom o radu, a mo\u017ee biti utvr\u0111en i odlukom rukovodstva.<\/p>\n<p><\/p>\n<p class=\"wp-block-paragraph\">Ukoliko defini\u0161ete bonus odre\u0111enim dokumentom, nastaje obaveza kompanije da ga isplati ukoliko se ispune definisani uslovi za njegovu isplatu. Dakle, pravo se defini\u0161e na kolektivnom nivou, putem internog akta, ili na individualnom nivou, putem ugovora o radu.<\/p>\n<p><\/p>\n<p class=\"wp-block-paragraph\">Ako se kolektivnim internim aktom defini\u0161e pravo na bonus na zaradu zaposlenima, a odre\u0111eni zaposleni ostvari to pravo, kompanija ne mo\u017ee izbe\u0107i obavezu isplate bonusa. Prilikom utvr\u0111ivanja i isplate bonusa nema prostora za diskriminaciju, ali je kompaniji ostavljeno da defini\u0161e uslove za ostvarivanje prava na bonus na zaradu.<\/p>\n<p><\/p>\n<p class=\"wp-block-paragraph\">Pored uslova za ostvarivanje prava na bonus, potrebno je jasno definisati i na\u010din utvr\u0111ivanja 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 se vrste bonusa na zaradu naj\u010de\u0161\u0107e primenjuju 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>. Znatno re\u0111e susre\u0107emo se sa isplatom \u010detrnaeste plate. Sa stanovi\u0161ta zaposlenih, ovu stavku ne treba prihvatati zdravo za gotovo prilikom dono\u0161enja odluke o izboru radne pozicije, ve\u0107 zaposleni treba da uzmu u obzir i druge elemente njihovog radnog odnosa kao \u0161to je visina ugovorene mese\u010dne zarade u odnosu na tr\u017ei\u0161ni prosek. Ponekad postoje situacije u kojima kompanije zaposlenima ispla\u0107uju zaradu ni\u017eu od tr\u017ei\u0161nog proseka, ali ih dodatno nagra\u0111uju isplatom trinaeste ili \u010dak \u010detrnaeste plate. Ovo mo\u017ee biti nepovoljan primer kada se sagleda ukupna finansijska korist za zaposlenog, ali, naravno, postoje i veoma pozitivni primeri.<\/p>\n<p><\/p>\n<p class=\"wp-block-paragraph\"><strong>Bonus na zaradu neretko se obra\u010dunava na osnovu u\u010dinka zaposlenog.<\/strong> Bonus se mo\u017ee obra\u010dunati ako je zaposleni ostvario prodajni cilj, doprineo unapre\u0111enju poslovanja ili ostvario rezultate koje menad\u017eeri timova prate putem \u201eposlovnih koeficijenata\u201c. Ova vrsta bonusa na zaradu se obi\u010dno ispla\u0107uje kvartalno, polugodi\u0161nje ili godi\u0161nje. Prednost \u010de\u0161\u0107e isplate bonusa tokom godine jeste ve\u0107a motivacija zaposlenih dok nedostatak predstavlja obaveza pla\u0107anja pripadaju\u0107ih poreza i doprinosa.<\/p>\n<p><\/p>\n<p class=\"wp-block-paragraph\"><strong>Postoje i bonusi koji se odobravaju jednokratnom odlukom rukovodstva i zavise od poslovnih rezultata cele kompanije.<\/strong> Takav bonus mo\u017ee biti odobren, na primer, kada kompanija ostvari poslovne rezultate koji prema\u0161uju prethodno definisane ciljeve. Drugi primer ove vrste bonusa jeste bonus kojim se zaposleni dodatno motivi\u0161u ukoliko se u narednom periodu o\u010dekuje pove\u0107an obim posla ili ako kompanija proceni da je potrebna dodatna motivacija zaposlenih.<\/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 oporezuju isplate bonusa 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-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 na isti na\u010din oporezuje, \u0161to predstavlja jedan od najskupljih vidova isplate sredstava zaposlenom sa aspekta poreskog optere\u0107enja. Me\u0111utim, dobra vest je da se bonus obra\u010dunava i ispla\u0107uje zajedno sa redovnom mese\u010dnom zaradom, pa postoji mogu\u0107nost da kompanija \u201eu\u0161tedi\u201c na porezu i doprinosima ukoliko njihov zbir prema\u0161i maksimalnu osnovicu za obra\u010dun doprinosa na zaradu.<\/p>\n<p><\/p>\n<p class=\"wp-block-paragraph\">Maksimalna osnovica uve\u0107ava se iz godine u godinu i primenjuje se na isplate zarada po\u010dev od 1. januara. To zna\u010di da \u0107e se, ukoliko kompanija u narednoj godini ispla\u0107uje zaradu i bonus koji se odnose na prethodnu godinu, prilikom obra\u010duna primenjivati maksimalna osnovica za doprinose koja va\u017ei za narednu godinu.<\/p>\n<p><\/p>\n<p class=\"wp-block-paragraph\">Tako\u0111e treba imati u vidu da davanje dobara, na primer iz imovine kompanije, umesto isplate nov\u010danih sredstava ima karakter isplate zarade i kao takvo se oporezuje.<\/p>\n<p><\/p>\n<p class=\"wp-block-paragraph\">U zavisnosti od iznosa koji se ispla\u0107uje tokom meseca, ukupno poresko optere\u0107enje mo\u017ee iznositi pribli\u017eno izme\u0111u 45% i 65%. Ono \u0107e biti ni\u017ee od 65% ukoliko je iznos koji se ispla\u0107uje ve\u0107i od maksimalno propisane osnovice za obra\u010dun doprinosa. Dakle, \u0161to je ve\u0107i iznos iznad maksimalne osnovice, to \u0107e procenat ukupnog poreskog optere\u0107enja biti ni\u017ei.<\/p>\n<p><\/p>\n<p class=\"wp-block-paragraph\">Zaposleni treba da imaju u vidu da zarada po osnovu bonusa ulazi u osnovicu za obra\u010dun godi\u0161njeg poreza na dohodak gra\u0111ana. Zato je potrebno proveriti da li \u0107e isplata visokog bonusa dovesti do nastanka obaveze pla\u0107anja godi\u0161njeg poreza na dohodak gra\u0111ana, koji je zaposleni du\u017ean da obra\u010duna i prijavi 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 porezi i doprinosi, priznaju se u poreskom bilansu kompanije \u010dak i kada su obra\u010dunati, a nisu ispla\u0107eni. Izuzetak postoji kod preduzetnika koji ispla\u0107uju li\u010dnu zaradu, u skladu sa \u010dlanom 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 va\u017eno je da MRS 19 \u2013 Primanja zaposlenih propisuje da se sva primanja zaposlenih priznaju kao rashod u finansijskim izve\u0161tajima u periodu u kojem je entitet koristio ekonomske koristi proistekle iz usluga koje je zaposleni pru\u017eio u zamenu za ta primanja. Iz toga se mo\u017ee zaklju\u010diti da bonuse koji dospevaju u roku od dvanaest meseci od dana sastavljanja finansijskih izve\u0161taja treba ukalkulisati kao rashod i kratkoro\u010dnu obavezu. Dakle, kompanija koja primenjuje MRS i MSFI du\u017ena je da u svojim finansijskim izve\u0161tajima ukalkuli\u0161e rashode i obaveze za bonuse zaposlenih.<\/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, ukoliko zaposlenima ispla\u0107ujete bonuse u teku\u0107oj godini, do kraja te godine obra\u010dunajte i isplatite neto iznose bonusa, kao i pripadaju\u0107e poreze i doprinose. Ukoliko bonuse ispla\u0107ujete u narednoj godini, obra\u010dunajte i isplatite neto iznose bonusa sa pripadaju\u0107im porezima i doprinosima, uz primenu osnovica koje va\u017ee u toj godini.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-91a064d e-con-full e-flex e-con e-child\" data-id=\"91a064d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7a1260e elementor-widget elementor-widget-spacer\" data-id=\"7a1260e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7fc6751 elementor-widget elementor-widget-heading\" data-id=\"7fc6751\" 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\">Potrebna vam je pomo\u0107 oko isplate bonusa zaposlenima?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-922ad42 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"922ad42\" 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>Prepustite na\u0161em stru\u010dnom timu obra\u010dun zarade sa bonusom i budite sigurni da \u0107e isplata biti izvr\u0161ena u skladu sa va\u017ee\u0107im propisima, uz pravilan obra\u010dun poreza i doprinosa.<\/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-5f076f1 elementor-widget elementor-widget-spacer\" data-id=\"5f076f1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f4d2c8a elementor-invisible elementor-widget elementor-widget-button\" data-id=\"f4d2c8a\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;zoomIn&quot;}\" 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\/usluge\/knjigovodstvene-usluge-za-pravna-lica-i-preduzetnike\/#ostale-knjigovodstvene-usluge\">\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\">Pogledajte uslugu obra\u010duna zarada<\/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<\/div>\n\t\t<div class=\"elementor-element elementor-element-eccee68 e-con-full e-flex e-con e-child\" data-id=\"eccee68\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fc4fb64 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"fc4fb64\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a75b485 e-con-full e-flex e-con e-child\" data-id=\"a75b485\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5ee2546 elementor-widget elementor-widget-text-editor\" data-id=\"5ee2546\" 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>Mo\u017eda vas zainteresuju jo\u0161 neki stru\u010dni tekstovi sa na\u0161eg bloga:<\/p>\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\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>\u00a0 ISPLATA BONUSA NA ZARADU ZAPOSLENIMA Benefiti za zaposlene predstavljaju jednu od stavki koje zaposleni razmatraju pre dono\u0161enja odluke o napu\u0161tanju kompanije ili zasnivanju radnog odnosa u njoj. Danas je gotovo nezamislivo da kompanija svojim zaposlenima ne ponudi odre\u0111ene benefite ukoliko \u017eeli da privu\u010de i zadr\u017ei kvalitetne kadrove. Jedan od takvih benefita jeste isplata bonusa [&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":[1],"tags":[],"class_list":["post-101","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-nekategorizovano"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.3 - 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