{"id":135,"date":"2024-12-20T14:19:22","date_gmt":"2024-12-20T13:19:22","guid":{"rendered":"https:\/\/bizkompas.rs\/oporezivanje-frilensera\/"},"modified":"2026-07-06T14:11:18","modified_gmt":"2026-07-06T14:11:18","slug":"oporezivanje-frilensera","status":"publish","type":"post","link":"https:\/\/bizkompas.rs\/en\/oporezivanje-frilensera\/","title":{"rendered":"Taxation of Freelancers"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"135\" class=\"elementor elementor-135\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7c3defbb e-flex e-con-boxed e-con e-parent\" data-id=\"7c3defbb\" data-element_type=\"container\" data-e-type=\"container\" 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savetovanje<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2981\"><a href=\"https:\/\/bizkompas.rs\/en\/poslovna-podrska-za-advokatske-kancelarije\/\" class=\"elementor-sub-item menu-link\">Poslovna podr\u0161ka za advokatske kancelarije<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-1372\"><a href=\"https:\/\/bizkompas.rs\/en\/blog\/\" class=\"elementor-item menu-link\">Blog<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-931\"><a href=\"https:\/\/bizkompas.rs\/en\/kontakt\/\" class=\"elementor-item menu-link\">Kontakt<\/a><\/li>\n<\/ul>\t\t\t<\/nav>\n\t\t\t\t\t\t<nav class=\"elementor-nav-menu--dropdown elementor-nav-menu__container\" aria-hidden=\"true\">\n\t\t\t\t<ul id=\"menu-2-9bf1392\" class=\"elementor-nav-menu\"><li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-home menu-item-7989\"><a 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href=\"https:\/\/bizkompas.rs\/en\/usluge\/poslovno-savetovanje\/\" class=\"elementor-sub-item menu-link\" tabindex=\"-1\">Poslovno savetovanje<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2981\"><a href=\"https:\/\/bizkompas.rs\/en\/poslovna-podrska-za-advokatske-kancelarije\/\" class=\"elementor-sub-item menu-link\" tabindex=\"-1\">Poslovna podr\u0161ka za advokatske kancelarije<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-1372\"><a href=\"https:\/\/bizkompas.rs\/en\/blog\/\" class=\"elementor-item menu-link\" tabindex=\"-1\">Blog<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-931\"><a href=\"https:\/\/bizkompas.rs\/en\/kontakt\/\" class=\"elementor-item menu-link\" tabindex=\"-1\">Kontakt<\/a><\/li>\n<\/ul>\t\t\t<\/nav>\n\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-e7c83cf e-flex e-con-boxed e-con e-parent\" data-id=\"e7c83cf\" 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-4c3bf74 elementor-widget elementor-widget-text-editor\" data-id=\"4c3bf74\" 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>OPOREZIVANJE FRILENSERA<\/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-b2f065d e-flex e-con-boxed e-con e-parent\" data-id=\"b2f065d\" 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-75505de e-con-full e-flex e-con e-child\" data-id=\"75505de\" 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-44c5d37 elementor-widget elementor-widget-image\" data-id=\"44c5d37\" 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=\"634\" src=\"https:\/\/bizkompas.rs\/wp-content\/uploads\/2024\/12\/post-it-notes-3233653_1920-1024x634.jpg\" class=\"attachment-large size-large wp-image-139\" alt=\"\" srcset=\"https:\/\/bizkompas.rs\/wp-content\/uploads\/2024\/12\/post-it-notes-3233653_1920-1024x634.jpg 1024w, https:\/\/bizkompas.rs\/wp-content\/uploads\/2024\/12\/post-it-notes-3233653_1920-300x186.jpg 300w, https:\/\/bizkompas.rs\/wp-content\/uploads\/2024\/12\/post-it-notes-3233653_1920-768x475.jpg 768w, https:\/\/bizkompas.rs\/wp-content\/uploads\/2024\/12\/post-it-notes-3233653_1920-1536x950.jpg 1536w, https:\/\/bizkompas.rs\/wp-content\/uploads\/2024\/12\/post-it-notes-3233653_1920.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-c9a1727 e-flex e-con-boxed e-con e-parent\" data-id=\"c9a1727\" 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-4c2e4b9 elementor-widget elementor-widget-text-editor\" data-id=\"4c2e4b9\" 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\">Frilenseri su uspeli da se izbore za promenu sistema oporezivanja njihovog poslovanja. Sre\u0107om, u pregovorima sa dr\u017eavnim organima, uspeli su da se obezbede i za prihvatljivo oporezivanje frilensera koji ostvaruju ni\u017ee prihode od pru\u017eanja usluge. Re\u0161enje su na\u0161li u formiranju dva modela oporezivanja koji su na raspolaganju frilenseru da se za jedan opredeli. Dodatno su uspeli i da uvedu da se ovo opredeljenje obavlja na kvartalnom nivou gde se zaista dolazi do nekog malog presedana u smislu odabira oporezivanja subjekta koji ostvaruje prihode.<\/p>\n<p><\/p>\n<p class=\"wp-block-paragraph\"><strong>Ko se klasifikuje kao frilenser?<\/strong><\/p>\n<p><\/p>\n<p class=\"wp-block-paragraph\">Za frilensera se smatra osoba koja obavlja posao za kompaniju, a nije zaposlena u njoj. \u010cesto se pojave nedoumice da li je i preduzetnik frilenser. U teoriji jeste, iz razloga \u0161to je preduzetnik istovremeno i fizi\u010dko i pravno lice, ali sa aspekta oporezivanja postoje razlike. Kategorija frilensera preduzetnika je oporezivana na jedan na\u010din, a kategorija frilensera fizi\u010dkog lica je oporezivana na drugi na\u010din.<\/p>\n<p><\/p>\n<p class=\"wp-block-paragraph\">U doma\u0107oj zakonskoj regulativi, ovaj pojam frilensera fizi\u010dkog nije prepoznat pod tim nazivom, ve\u0107 se za njih smatraju slede\u0107a lica:<br \/>Doma\u0107e fizi\u010dko lice \u2013 rezident Republike Srbije, koji prihod ostvaruje rade\u0107i u Republici Srbiji, od isplatioca prihoda iz inostranstva (pravno lice, preduztenik ili fizi\u010dko lice) ili doma\u0107eg fizi\u010dkog lica, odnosno od drugog lica koje prilikom isplate prihoda ne obra\u010dunava i ne pla\u0107a obaveze po osnovu poreza i doprinosa u Republici Srbiji<br \/>Doma\u0107e fizi\u010dko lice \u2013 rezident Republike Srbije, koji prihod ostvaruje rade\u0107i u drugoj dr\u017eavi, od isplatioca prihoda iz inostranstva (pravno lice, preduzetnik, ili fizi\u010dko lice), odnosno od drugog lica koje prilikom isplate prihoda ne obra\u010dunava i ne pla\u0107a obaveze po osnovu poreza i doprinosa u Republici Srbiji<br \/>Strano fizi\u010dko lice \u2013 nerezident, koji prihod ostvaruje rade\u0107i u Republici Srbiji, od isplatioca prihoda iz inostranstva (pravno lice, preduzetnik ili fizi\u010dko lice) ili doma\u0107eg fizi\u010dkog lica, odnosno od drugog lica koje prilikom isplate prihoda ne obra\u010dunava i ne pla\u0107a obaveze po osnovu poreza i doprinosa u Republici Srbiji.<\/p>\n<p><\/p>\n<p class=\"wp-block-paragraph\">Dakle zakonodavac je mudro ostavio prostora da se i budu\u0107i pojmovi poslovanja fizi\u010dkih i pravnih lica obuhvate zakonom, umesto da se donose svaki put izmene i dopune.<\/p>\n<p><\/p>\n<p class=\"wp-block-paragraph\"><strong>Kako se oporezuje frilenser fizi\u010dko lice?<\/strong><\/p>\n<p><\/p>\n<p class=\"wp-block-paragraph\">Zakon prepoznaje dva modela oporezivanja za frilensere fizi\u010dka lica \u2013 modela A i model B.<\/p>\n<p><\/p>\n<p class=\"wp-block-paragraph\">Opredeljenje za jedan od dva modela oporezivanja obavlja se prilikom kvartalnog obra\u010duna i podno\u0161enja poreske prijave \u010dime se ostavlja na raspolaganju filenseru fizi\u010dkom licu da svoje oporezivanje prilagodi prihodima ostvarenim tokom kvartala.<\/p>\n<p><\/p>\n<p class=\"wp-block-paragraph\"><strong>Model A:<\/strong><br \/>\u010clan 12b. Zakona o porezu na dohodak gra\u0111ana propisuje iznos normiranih koji umanjuju osnovicu za obra\u010dun. U prevodu to su predvi\u0111eni tro\u0161kovi koji se procenjuju da frilenser fizi\u010dko lice ima u poslovanju u ovom modelu. Iznos se godi\u0161nje menja da bi se uskladio sa inflacijom, a za 2024. godinu iznosi 103.296 RSD na kvartalnom nivou (dakle 34.432 RSD na mese\u010dnom).<\/p>\n<p><\/p>\n<p class=\"wp-block-paragraph\">Kada se od inicijalne osnovice (ostvarena primanja) oduzmu ovi normirani tro\u0161kovi, dolazi se do osnovice za obra\u010dun poreza i doprinosa.<\/p>\n<p><\/p>\n<p class=\"wp-block-paragraph\">Zatim se na osnovu primenjuju slede\u0107e stope poreza i doprinosa:<\/p>\n<p><\/p>\n<ul class=\"\\&quot;wp-block-list\\&quot; wp-block-list\">\n<li>Porez od 20%<\/li>\n\n<li>Doprinos za PIO od 24%<\/li>\n\n<li>Doprinos za zdravstveno osiguranje od 10,3%<\/li>\n<\/ul>\n<p><\/p>\n<p class=\"wp-block-paragraph\">Me\u0111utim, u modelu A je zanimljivo da u slu\u010daju da su normirani tro\u0161kovi ve\u0107i od iznosa ostvarenih prihoda, onda frilenser nije u obavezi da pla\u0107a ni porez ni doprinos za PIO. U pogledu obra\u010duna doprinosa za zdravstveno osiguranje, obra\u010dun za oba modela je isti i osnovica za obra\u010dun ne sme biti manja od trostruke mese\u010dne osnovice doprinosa koju \u010dini iznos od 15% prose\u010dne mese\u010dne zarade u Republici Srbiji ispla\u0107ene po zaposlenom u prethodnoj godini. Ovaj podatak se objaljuje na sajtu Republi\u010dkog zavoda za statistiku Srbije. Me\u0111utim, ako je frilanser fizi\u010dko lice socijalno osiguran po drugom osnovu, onda se doprinos za zdravstveno osiguranje ne obra\u010dunava i ne pla\u0107a.<\/p>\n<p><\/p>\n<p class=\"wp-block-paragraph\"><strong>Model B:<\/strong><br \/>\u010clan 12b. Zakona o porezu na dohodak gra\u0111ana propisuje iznos normiranih koji umanjuju osnovicu za obra\u010dun. U prevodu to su predvi\u0111eni tro\u0161kovi koji se procenjuju da frilenser fizi\u010dko lice ima u poslovanju u ovom modelu. Iznos se godi\u0161nje menja da bi se uskladio sa inflacijom, a za 2024. godinu iznosi 62.300 RSD na kvartalnom nivou (dakle oko 20.767 RSD na mese\u010dnom).<\/p>\n<p><\/p>\n<p class=\"wp-block-paragraph\">Kada se od inicijalne osnovice oduzmu ovi normirani tro\u0161kovi, dolazi se najpre do korigovane osnovice za obra\u010dun poreza i doprinosa.<\/p>\n<p><\/p>\n<p class=\"wp-block-paragraph\">Me\u0111utim u ovom modelu tako\u0111e postoji i dodatno oslobo\u0111enje od 34% od iznosa ostvarenih prihoda i kada se izvr\u0161i umanjenje korigovane osnovice za obra\u010dun poreza i doprinosa za ovo dodatno umanjenje, dobija se kona\u010dna osnovica za obra\u010dun poreza i doprinosa.<\/p>\n<p><\/p>\n<p class=\"wp-block-paragraph\">Zatim se na osnovu primenjuju slede\u0107e stope poreza i doprinosa:<\/p>\n<p><\/p>\n<ul class=\"\\&quot;wp-block-list\\&quot; wp-block-list\">\n<li>Porez od 10%<\/li>\n\n<li>Doprinos za PIO od 24%<\/li>\n\n<li>Doprinos za zdravstveno osiguranje od 10,3%<\/li>\n<\/ul>\n<p><\/p>\n<p class=\"wp-block-paragraph\">Me\u0111utim i ovde imaju neke komplikacije u obra\u010dunu. Zakon je propisao da se doprinos za PIO mora platiti, a da osnovica za njegov obra\u010dun ne sme biti ni\u017ea od trostrukog iznosa najni\u017ee mese\u010dne osnovice doprinosa. Ova visina osnovice se menja iz godine u godinu (raste), a za 2024 godinu je mese\u010dna osnovica iznosila 40.143 RS, dok \u0107e za 2025 godinu iznositi 45.950 RSD. Po pitanju osnovice za obra\u010dun doprinosa za zdravstveno osiguranje, osnovica za obra\u010dun ne sme biti manja od trostruke mese\u010dne osnovice doprinosa koju \u010dini iznos od 15% prose\u010dne mese\u010dne zarade u Republici Srbiji ispla\u0107ene po zaposlenom u prethodnoj godini. Ovaj podatak se objaljuje na sajtu Republi\u010dkog zavoda za statistiku Srbije. Me\u0111utim, ako je frilanser fizi\u010dko lice socijalno osiguran po drugom osnovu, onda se doprinos za zdravstveno osiguranje ne obra\u010dunava i ne pla\u0107a.<\/p>\n<p><\/p>\n<p class=\"wp-block-paragraph\"><strong>Koji model je isplativiji?<\/strong><\/p>\n<p><\/p>\n<p class=\"wp-block-paragraph\">U su\u0161tini, prvi model je zami\u0161ljen za frilensere fizi\u010dka lica koji ostvaruju ni\u017ee prihode, dok je drugi model zami\u0161ljen za frilensere fizi\u010dka lica koji ostvaruju vi\u0161e prihode.<\/p>\n<p><\/p>\n<p class=\"wp-block-paragraph\">Da biste bili sigurni, iskoristite kalkulator na linku ispod, koji vam paralelno obra\u010dunava dad\u017ebine za oba modela:<br \/><strong><em>https:\/\/frilenseri.purs.gov.rs\/kalkulator-poreza.html<\/em><\/strong><\/p>\n<p><\/p>\n<p class=\"wp-block-paragraph\"><strong>Kako se obra\u010dunava i podnosi prijava?<\/strong><\/p>\n<p><\/p>\n<p class=\"wp-block-paragraph\">Obra\u010dun i podno\u0161enje prijave mo\u017eete kompletirati preko sajta &#8211; <strong><em>https:\/\/frilenseri.purs.gov.rs<\/em><\/strong><\/p>\n<p><\/p>\n<p class=\"wp-block-paragraph\">U kalkulatoru poreza obra\u010dunajte poreske dad\u017ebine i odaberite koji model oporezivanja vam je isplativiji.<br \/>Potom se ulogujte preko opcije \u201ePrijavi porez\u201c koja \u0107e vam omogu\u0107iti podno\u0161enje prijave i generisanje instrukcija za pla\u0107anje poreskih dad\u017ebina.<\/p>\n\n<p class=\"wp-block-paragraph\">\u00a0<\/p>\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 OPOREZIVANJE FRILENSERA Frilenseri su uspeli da se izbore za promenu sistema oporezivanja njihovog poslovanja. Sre\u0107om, u pregovorima sa dr\u017eavnim organima, uspeli su da se obezbede i za prihvatljivo oporezivanje frilensera koji ostvaruju ni\u017ee prihode od pru\u017eanja usluge. Re\u0161enje su na\u0161li u formiranju dva modela oporezivanja koji su na raspolaganju frilenseru da se za jedan [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":139,"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":[9,59,60,61,62,63,64],"class_list":["post-135","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-nekategorizovano","tag-blog","tag-freelance","tag-frilenser","tag-model-a","tag-model-b","tag-modeli-obracuna-poreza","tag-oporezivanje"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.1 - 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