{"id":7713,"date":"2026-07-08T15:48:45","date_gmt":"2026-07-08T15:48:45","guid":{"rendered":"https:\/\/bizkompas.rs\/?p=7713"},"modified":"2026-07-22T08:46:26","modified_gmt":"2026-07-22T08:46:26","slug":"obracun-zarade-zaposlenih","status":"publish","type":"post","link":"https:\/\/bizkompas.rs\/en\/obracun-zarade-zaposlenih\/","title":{"rendered":"Employee Payroll Calculation"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"7713\" class=\"elementor elementor-7713\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8d344e5 e-flex e-con-boxed e-con e-parent\" data-id=\"8d344e5\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;,&quot;sticky&quot;:&quot;top&quot;,&quot;sticky_on&quot;:[&quot;desktop&quot;,&quot;tablet&quot;,&quot;mobile&quot;],&quot;sticky_offset&quot;:0,&quot;sticky_effects_offset&quot;:0,&quot;sticky_anchor_link_offset&quot;:0}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b47ecf4 elementor-nav-menu__align-center elementor-widget__width-initial elementor-nav-menu--dropdown-none elementor-widget-mobile__width-initial elementor-widget elementor-widget-nav-menu\" data-id=\"b47ecf4\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;sticky&quot;:&quot;top&quot;,&quot;layout&quot;:&quot;horizontal&quot;,&quot;submenu_icon&quot;:{&quot;value&quot;:&quot;&lt;svg aria-hidden=\\&quot;true\\&quot; class=\\&quot;e-font-icon-svg e-fas-caret-down\\&quot; viewBox=\\&quot;0 0 320 512\\&quot; xmlns=\\&quot;http:\\\/\\\/www.w3.org\\\/2000\\\/svg\\&quot;&gt;&lt;path d=\\&quot;M31.3 192h257.3c17.8 0 26.7 21.5 14.1 34.1L174.1 354.8c-7.8 7.8-20.5 7.8-28.3 0L17.2 226.1C4.6 213.5 13.5 192 31.3 192z\\&quot;&gt;&lt;\\\/path&gt;&lt;\\\/svg&gt;&quot;,&quot;library&quot;:&quot;fa-solid&quot;},&quot;sticky_on&quot;:[&quot;desktop&quot;,&quot;tablet&quot;,&quot;mobile&quot;],&quot;sticky_offset&quot;:0,&quot;sticky_effects_offset&quot;:0,&quot;sticky_anchor_link_offset&quot;:0}\" data-widget_type=\"nav-menu.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<nav aria-label=\"\u0418\u0437\u0431\u043e\u0440\u043d\u0438\u043a\" class=\"elementor-nav-menu--main elementor-nav-menu__container elementor-nav-menu--layout-horizontal e--pointer-underline e--animation-fade\">\n\t\t\t\t<ul id=\"menu-1-b47ecf4\" class=\"elementor-nav-menu\"><li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-home menu-item-7989\"><a href=\"https:\/\/bizkompas.rs\/en\/\" class=\"elementor-item menu-link\">Po\u010detna<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2988\"><a href=\"https:\/\/bizkompas.rs\/en\/o-nama\/\" class=\"elementor-item menu-link\">O nama<\/a><\/li>\n<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children menu-item-6044\"><a aria-expanded=\"false\" class=\"elementor-item menu-link\">Usluge<\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-1377\"><a href=\"https:\/\/bizkompas.rs\/en\/usluge\/knjigovodstvene-usluge-za-pravna-lica-i-preduzetnike\/\" class=\"elementor-sub-item menu-link\">Knjigovodstvene usluge<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-1381\"><a href=\"https:\/\/bizkompas.rs\/en\/usluge\/poslovno-savetovanje\/\" class=\"elementor-sub-item menu-link\">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\">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-b47ecf4\" class=\"elementor-nav-menu\"><li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-home menu-item-7989\"><a href=\"https:\/\/bizkompas.rs\/en\/\" class=\"elementor-item menu-link\" tabindex=\"-1\">Po\u010detna<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2988\"><a href=\"https:\/\/bizkompas.rs\/en\/o-nama\/\" class=\"elementor-item menu-link\" tabindex=\"-1\">O nama<\/a><\/li>\n<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children menu-item-6044\"><a aria-expanded=\"false\" class=\"elementor-item menu-link\" tabindex=\"-1\">Usluge<\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-1377\"><a href=\"https:\/\/bizkompas.rs\/en\/usluge\/knjigovodstvene-usluge-za-pravna-lica-i-preduzetnike\/\" class=\"elementor-sub-item menu-link\" tabindex=\"-1\">Knjigovodstvene usluge<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-1381\"><a 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-3f751db e-flex e-con-boxed e-con e-parent\" data-id=\"3f751db\" 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-f2e285b elementor-widget elementor-widget-text-editor\" data-id=\"f2e285b\" 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><p>OBRA\u010cUN ZARADE ZAPOSLENIH<\/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-451d503 e-flex e-con-boxed e-con e-parent\" data-id=\"451d503\" 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-8e73fcf e-con-full e-flex e-con e-child\" data-id=\"8e73fcf\" 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-3ffc51a elementor-widget elementor-widget-image\" data-id=\"3ffc51a\" 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=\"680\" src=\"https:\/\/bizkompas.rs\/wp-content\/uploads\/2026\/07\/Obracun-zarade-zaposlenih-1024x680.jpg\" class=\"attachment-large size-large wp-image-7725\" alt=\"\" srcset=\"https:\/\/bizkompas.rs\/wp-content\/uploads\/2026\/07\/Obracun-zarade-zaposlenih-1024x680.jpg 1024w, https:\/\/bizkompas.rs\/wp-content\/uploads\/2026\/07\/Obracun-zarade-zaposlenih-300x199.jpg 300w, https:\/\/bizkompas.rs\/wp-content\/uploads\/2026\/07\/Obracun-zarade-zaposlenih-768x510.jpg 768w, https:\/\/bizkompas.rs\/wp-content\/uploads\/2026\/07\/Obracun-zarade-zaposlenih-1536x1020.jpg 1536w, https:\/\/bizkompas.rs\/wp-content\/uploads\/2026\/07\/Obracun-zarade-zaposlenih.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-0472954 e-flex e-con-boxed e-con e-parent\" data-id=\"0472954\" 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-1c32b51 elementor-widget elementor-widget-text-editor\" data-id=\"1c32b51\" 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>Obra\u010dun zarada zaposlenih predstavlja jedan od najva\u017enijih procesa u poslovanju svakog poslodavca. Obuhvata obra\u010dun bruto i neto zarade, poreza i doprinosa, naknada zarade, kao i drugih primanja zaposlenih, u skladu sa va\u017ee\u0107im propisima Republike Srbije. Bez obzira na veli\u010dinu preduze\u0107a ili broj zaposlenih, ta\u010dan i pravovremen obra\u010dun zarada zakonska je obaveza svakog poslodavca.<\/p><p>Gre\u0161ke u obra\u010dunu mogu dovesti do finansijskih posledica u vidu prekr\u0161ajnih kazni ili obra\u010duna zatezne kamate, ali i do naru\u0161avanja poverenja i dobrih odnosa sa zaposlenima. Zato je va\u017eno da obra\u010dun zarada bude ta\u010dan, transparentan i u potpunosti uskla\u0111en sa va\u017ee\u0107im propisima.<\/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-64b85af elementor-widget elementor-widget-heading\" data-id=\"64b85af\" 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 su elementi za obra\u010dun zarade?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b59838e elementor-widget elementor-widget-text-editor\" data-id=\"b59838e\" 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>Svaki obra\u010dun se inicijalno, u osnovi sastoji od \u010detiri elementa koji po zakonu pripadaju zaposlenom za svaki radni mesec:<\/p><ul><li>Zarada za redovan rad (osnovna zarada)<\/li><li>Minuli rad<\/li><li>Regres po osnovu kori\u0161\u0107enja godi\u0161njeg odmora<\/li><li>Topli obrok za vreme radnog vremena<\/li><\/ul><p>Elementi se dalje mogu uve\u0107ati po drugim osnovama koje su nastale iz radnog odnosa sa zaposlenim u toku radnog meseca, poput:<\/p><ul><li>Naknada zarade za pla\u0107eno odsustvo<\/li><li>Zarada za dane odsustva po osnovu praznika<\/li><li>Uve\u0107anje za prekovremeni rad<\/li><li>Uve\u0107anje za rad na dane praznika<\/li><li>Bonus na zaradu ili neka druga nedefinisana isplata koja nije vezana za konkretne radne sate<\/li><\/ul><p>U obra\u010dun se uklju\u010duju dani i sati bolovanja, bilo da se 65% ili 100% ispla\u0107uje na teret poslodavca.<\/p><p>Na kraju treba imati u vidu da li zaposleni mo\u017eda ima i neke obustave od zarade koje treba da se uklju\u010de u obra\u010dunu zarade.<\/p><p>Svi navedeni elementi se obuhvataju u cilju ispravnog obra\u010duna zarade zaposlenom.<\/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-f0b992d elementor-widget elementor-widget-heading\" data-id=\"f0b992d\" 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 visina zarade i rokovi za njenu isplatu sa zaposlenima?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2d0745e elementor-widget elementor-widget-text-editor\" data-id=\"2d0745e\" 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>Visina zarade se defini\u0161e ugovorom o radu sa zaposlenim. Ona se mo\u017ee definisati u neto ili bruto iznosu. Ukoliko je iskazana u neto iznosu, potrebno je naglasiti da se na nju ispla\u0107uju i zakonom propisani porez i doprinosi.<\/p><p>Zarada se ne sme definisati u iznosu koji je manji od minimalne zarade propisane zakonom. Minimalna zarada je definisana po radnom satu, a budu\u0107i da varira broj radnih sati iz meseca u mesec, to zna\u010di da i iznos propisane minimalne zarade varira iz meseca u mesec.<\/p><p>Visina zarade mo\u017ee da se defini\u0161e u fiksnom iznosu ili po ceni efektivnog radnog sata.<\/p><p>Ukoliko je visina zarade definisana u fiksnom iznosu na mese\u010dnom nivou, to zna\u010di da \u0107e ostvarena cena radnog sata iz meseca u mesec varirati, budu\u0107i da i broj radnih sati mese\u010dno varira. Ovo je bitan podatak radi obra\u010duna naknade zarade koji se koristi u odre\u0111enim slu\u010dajevima obra\u010duna zarade.<\/p><p>Ukoliko je visina zarade definisana po ceni efektivnog radnog sata onda je velika verovatno\u0107a da \u0107e se iznosi zarade iz meseca u mesec znatno razlikovati iz razloga \u0161to broj potencijalnih radnih sati mo\u017ee da varira na mese\u010dnom nivou.<\/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-b8968d4 elementor-widget elementor-widget-heading\" data-id=\"b8968d4\" 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 su rokovi za obra\u010dun i isplatu zarade?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4f855c4 elementor-widget elementor-widget-text-editor\" data-id=\"4f855c4\" 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>Obra\u010dun se logi\u010dno kompletira pre isplate zarada, i u zavisnosti od veli\u010dine i kompleksnosti obra\u010duna mo\u017ee trajati od 20 min do nekoliko dana.<\/p><p>Rok za isplatu zarade se mo\u017ee definisati ugovorom o radu, a po zakonu, ne sme biti du\u017ei od kraja narednog meseca u odnosu na mesec za koji se obra\u010dunava zarada. Mo\u017ee se ugovorom o radu (ili internim aktom) predvideti i isplata u roku koji je kra\u0107i od zakonski definisanog roka.<\/p><p>Isplata neto iznosa zarada pre isplate pripadaju\u0107eg poreza i doprinosa smatra se poreskim prekr\u0161ajem.<\/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-bb6a41c elementor-widget elementor-widget-heading\" data-id=\"bb6a41c\" 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\">\u0160ta predstavlja stavka \u201eredovan rad\u201c u obra\u010dunu zarade?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8d9ce68 elementor-widget elementor-widget-text-editor\" data-id=\"8d9ce68\" 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>U pitanju su sati koje je zaposleni efektivno obavljao, a koji su obuhva\u0107eni redovno planiranim fondom radnih sati. Svaki mesec ima planiran potencijalni broj radnih sati koje zaposleni mo\u017ee obavljati, a koji se umanjuje za dane odsustva i na kraju se dobijaju efektivni sati redovnog rada zaposlenog u toku radnog meseca.<\/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-297c1bc elementor-widget elementor-widget-heading\" data-id=\"297c1bc\" 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\">\u0160ta predstavlja stavka \u201eminuli rad\u201c u obra\u010dunu zarade?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e95ee9f elementor-widget elementor-widget-text-editor\" data-id=\"e95ee9f\" 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>Za svaku ispunjenu godinu radnog sta\u017ea kod trenutnog poslodavca, zaposleni biva \u201enagra\u0111en\u201c minimalnim uve\u0107anjem svoje osnovne zarade po osnovu naknade za minuli rad. Na godi\u0161njem nivou, kumulativno, zaposlenom se uve\u0107ava zarada za po 0,4% od osnovne zarade po ostvarenim satima redovnog rada.<\/p><p>Dakle nakon godinu dana sta\u017ea se uve\u0107ava za ukupno 0,4%, zatim nakon dve godine sta\u017ea se uve\u0107ava za ukupno 0,8%, itd.<\/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-65740b8 elementor-widget elementor-widget-heading\" data-id=\"65740b8\" 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\">\u0160ta predstavlja stavka \u201eregres po osnovu kori\u0161\u0107enja godi\u0161njeg odmora\u201c u obra\u010dunu zarade?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7196573 elementor-widget elementor-widget-text-editor\" data-id=\"7196573\" 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>Zaposleni ima zakonsko pravo na naknadu za regres po osnovu kori\u0161\u0107enja godi\u0161njeg odmora. U teoriji, ova naknada slu\u017ei zaposlenom da pokriva tro\u0161kove na odsustvu po osnovu godi\u0161njeg odmora. U praksi, budu\u0107i da nije propisan minimalni iznos regresa koji se mora isplatiti zaposlenom, poslodavci se naj\u010de\u0161\u0107e ispla\u0107uju bruto iznos od 100 RSD mese\u010dno, odnosno 1.200 RSD godi\u0161nje. Regres se mo\u017ee isplatiti godi\u0161nje jednokratno, a mo\u017ee i na mese\u010dnom nivou.<\/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-76c5e41 elementor-widget elementor-widget-heading\" data-id=\"76c5e41\" 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\">\u0160ta predstavlja stavka \u201etopli obrok za vreme radnog vremena\u201c u obra\u010dunu zarade?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-849bdc9 elementor-widget elementor-widget-text-editor\" data-id=\"849bdc9\" 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>Ova naknada je zakonski zami\u0161ljena da pokrije tro\u0161kove ishrane zaposlenog u toku radnog vremena, ali sa velikom manom \u2013 nije definisan minimalni iznos. U praksi, budu\u0107i da nije propisan minimalni iznos toplog obroka koji se mora isplatiti zaposlenom, poslodavci se naj\u010de\u0161\u0107e ispla\u0107uju bruto iznos od 100 RSD mese\u010dno, odnosno 1.200 RSD godi\u0161nje. Topli obrok se obra\u010dunava proporcijalno provedenim radnim satima u odnosu na fond potencijalnih radnih sati. Dakle za dane\/sate odsustva sa posla, zaposleni nema pravo na naknadu za topli obrok. Topli obrok ne mora biti ispla\u0107en u novcu, ve\u0107 mo\u017ee biti obezbe\u0111en u vidu hrane, na radnom mestu (menze i kuhinje u okviru poslovnog prostora, dostave obroka, itd).<\/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-3b56546 elementor-widget elementor-widget-heading\" data-id=\"3b56546\" 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\">\u0160ta podrazumeva pla\u0107eno odsustvo sa posla i kako se obra\u010dunava naknada?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-742bb8c elementor-widget elementor-widget-text-editor\" data-id=\"742bb8c\" 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>Zakon propisuje slu\u010dajeve u kojima zaposleni mo\u017ee opravdano da odsustvuje sa posla, a da u tom slu\u010daju primi naknadu zarade. Pored zakonski propisanih slu\u010dajeva, poslodavac mo\u017ee definisati internim aktima ili ugovorima\u00a0 neke dodatne slu\u010dajeve kada zaposleni mo\u017ee da uzme pla\u0107eno odsustvo sa posla.<\/p><p>Neki od primera zakonski definisanog pla\u0107enog odsustva sa posla:<\/p><ul><li>Godi\u0161nji odmor<\/li><li>Vojna ve\u017eba<\/li><li>Odaziv na poziv dr\u017eavnog organa<\/li><li>Dobrovoljno davanje krvi<\/li><li>Smrt \u010dlana porodice<\/li><li>Sklapanje braka<\/li><li>Poro\u0111aj supruge<\/li><li>Te\u017ee bolesti \u010dlana u\u017ee porodice (bra\u010dni drug, deca, bra\u0107a, sestre, roditelji, usvojilac, usvojenik i staratelj)<\/li><\/ul><p>Neki od primera definisanog dodatnog pla\u0107enog odsustva sa posla koje poslodavac omogu\u0107uje zaposlenom:<\/p><ul><li>Selidba<\/li><li>Smrt \u010dlana familije ili prijatelja<\/li><li>Ro\u0111endan zaposlenog<\/li><li>Polaganje stru\u010dnih ispita<\/li><li>Volontiranje<\/li><\/ul><p>Zaposleni ima pravo na naknadu zarade za pla\u0107enog odsustvo u visini prose\u010dne zarade u prethodnih 12 meseci. Dakle u obzir za obra\u010dun proseka se uzimaju svi prihodi koje je zaposleni primio po osnovu radnog odnosa u prethodnih 12 meseci, a koji po zakonu imaju karater zarade.<\/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-0111fea elementor-widget elementor-widget-heading\" data-id=\"0111fea\" 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\">\u0160ta podrazumeva prekovremeni rad i kako se obra\u010dunava naknada?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-92eb6e5 elementor-widget elementor-widget-text-editor\" data-id=\"92eb6e5\" 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>Zakon je predvideo maksimalni fond radnih sati od 40 sati nedeljno, a ne kra\u0107i od 3 sati nedeljno. Po pravilu, nedeljno je predvi\u0111eno pet radnih dana, ali je poslodavcu, u slu\u010daju smenskog rada, ostavljen prostor da mo\u017ee druga\u010dije da uredi koji su radni dan u njegovoj kompaniji.<\/p><p>Ukoliko zaposleni ostvari vi\u0161e radnih sati od dnevno ili nedeljno definisanog fonda, oni se smatraju prekovremenim radom. Dakle prekovremeni rade se posmatra i dnevno i nedeljno, a sumira se u mese\u010dnom obra\u010dunu zarade.<\/p><p><span data-start=\"504\" data-end=\"577\"><span data-start=\"504\" data-end=\"577\">Va\u017eno je razlikovati prekovremeni rad od preraspodele radnog vremena.<\/span><span style=\"font-weight: 400;\"> Kada je kod poslodavca zakonito uvedena preraspodela radnog vremena, ve\u0107i broj radnih sati u pojedinim periodima ne mora automatski predstavljati prekovremeni rad. Vi\u0161e o tome pro\u010ditajte u na\u0161em tekstu<\/span><b>\u00a0&#8211;<a href=\"https:\/\/bizkompas.rs\/preraspodela-radnog-vremena\/\">\u00a0<\/a><\/b><\/span><b><a href=\"https:\/\/bizkompas.rs\/preraspodela-radnog-vremena\/\">Preraspodela radnog vremena<\/a>.<\/b><\/p><p>Zakon propisuje i neke druge odredbe o kojima se mora voditi ra\u010duna prilikom planiranja radnog vremena zaposlenima, poput:<\/p><ul><li>Zaposleni ne mo\u017ee da radi du\u017ee od 12 sati dnevno<\/li><li>Prekovremeni rad ne mo\u017ee da traje du\u017ee od 8 sati nedeljno<\/li><li>Zaposleni ima pravo na odmor u trajnju od najmanje 12 sati neprekidno u okviru 24 sata<\/li><li>Zaposleni ima pravo na nedeljni odmor u trajnju od najmanje 24 sata neprekidno<\/li><\/ul><p>Propisani su i neke dopune ili izuzetci od prethodno pomenutih odredbi zakona.<\/p><p>Za sate prekovremenog rada, zaposleni ima pravo na uve\u0107anu zaradu koja iznosi 26% od osnovne zarade. Dakle, zaposleni \u0107e za te sate primiti 126% od osnovne zarade.<\/p><p>Trebalo bi napomenuti da u slu\u010daju prekovremenog rada na dane praznika, zaposleni ima pravo na osnovnu zaradu + uve\u0107anje za rad na praznik (110% od osnovne zarade) + uve\u0107anje za prekovremeni rad (26% od osnovne zarade).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3851449 e-con-full e-flex e-con e-child\" data-id=\"3851449\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3683736 elementor-widget elementor-widget-spacer\" data-id=\"3683736\" 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-10d957f elementor-widget elementor-widget-heading\" data-id=\"10d957f\" 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 obra\u010duna zarada?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f7a192f elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"f7a192f\" 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 obra\u010dun zarada stru\u010dnom timu Bizkompasa i budite sigurni da su obra\u010duni uskla\u0111eni sa va\u017ee\u0107im propisima i zakonskim rokovima.<\/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-f82d763 elementor-widget elementor-widget-spacer\" data-id=\"f82d763\" 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-f30331b elementor-invisible elementor-widget elementor-widget-button\" data-id=\"f30331b\" 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-2ae606f e-con-full e-flex e-con e-child\" data-id=\"2ae606f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-67b9365 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"67b9365\" 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\t\t<div class=\"elementor-element elementor-element-b2b7774 elementor-widget elementor-widget-text-editor\" data-id=\"b2b7774\" 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\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>\u00a0 OBRA\u010cUN ZARADE ZAPOSLENIH Obra\u010dun zarada zaposlenih predstavlja jedan od najva\u017enijih procesa u poslovanju svakog poslodavca. Obuhvata obra\u010dun bruto i neto zarade, poreza i doprinosa, naknada zarade, kao i drugih primanja zaposlenih, u skladu sa va\u017ee\u0107im propisima Republike Srbije. Bez obzira na veli\u010dinu preduze\u0107a ili broj zaposlenih, ta\u010dan i pravovremen obra\u010dun zarada zakonska je obaveza [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":7725,"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":[5,17,1],"tags":[],"class_list":["post-7713","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-obaveze-pravnih-lica","category-zakon-o-porezu-na-dohodak-gradana","category-nekategorizovano"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Obra\u010dun zarade zaposlenih | Bizkompas<\/title>\n<meta name=\"description\" content=\"Obja\u0161njavamo koje elemente sadr\u017ei obra\u010dun zarade zaposlenih i kako se pravilno obra\u010dunavaju zarada, porezi i doprinosi.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/bizkompas.rs\/en\/obracun-zarade-zaposlenih\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Obra\u010dun zarade zaposlenih | Bizkompas\" \/>\n<meta property=\"og:description\" content=\"Obja\u0161njavamo koje elemente sadr\u017ei obra\u010dun zarade zaposlenih i kako se pravilno obra\u010dunavaju zarada, porezi i doprinosi.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/bizkompas.rs\/en\/obracun-zarade-zaposlenih\/\" \/>\n<meta property=\"og:site_name\" content=\"BIZKOMPAS\" \/>\n<meta property=\"article:published_time\" content=\"2026-07-08T15:48:45+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-07-22T08:46:26+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/bizkompas.rs\/wp-content\/uploads\/2026\/07\/Obracun-zarade-zaposlenih.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1920\" \/>\n\t<meta property=\"og:image:height\" content=\"1275\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"developer\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"8 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/bizkompas.rs\\\/obracun-zarade-zaposlenih\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/bizkompas.rs\\\/obracun-zarade-zaposlenih\\\/\"},\"author\":{\"name\":\"developer\",\"@id\":\"https:\\\/\\\/bizkompas.rs\\\/#\\\/schema\\\/person\\\/ed15c4e00a2721a5911327a360fe7b34\"},\"headline\":\"Obra\u010dun zarade zaposlenih\",\"datePublished\":\"2026-07-08T15:48:45+00:00\",\"dateModified\":\"2026-07-22T08:46:26+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/bizkompas.rs\\\/obracun-zarade-zaposlenih\\\/\"},\"wordCount\":1510,\"publisher\":{\"@id\":\"https:\\\/\\\/bizkompas.rs\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/bizkompas.rs\\\/obracun-zarade-zaposlenih\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/bizkompas.rs\\\/wp-content\\\/uploads\\\/2026\\\/07\\\/Obracun-zarade-zaposlenih.jpg\",\"articleSection\":[\"Obaveze pravnih lica\",\"Zakon o porezu na dohodak gra\u0111ana\",\"\u041d\u0435\u043a\u0430\u0442\u0435\u0433\u043e\u0440\u0438\u0437\u043e\u0432\u0430\u043d\u043e\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/bizkompas.rs\\\/obracun-zarade-zaposlenih\\\/\",\"url\":\"https:\\\/\\\/bizkompas.rs\\\/obracun-zarade-zaposlenih\\\/\",\"name\":\"Obra\u010dun zarade zaposlenih | Bizkompas\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/bizkompas.rs\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/bizkompas.rs\\\/obracun-zarade-zaposlenih\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/bizkompas.rs\\\/obracun-zarade-zaposlenih\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/bizkompas.rs\\\/wp-content\\\/uploads\\\/2026\\\/07\\\/Obracun-zarade-zaposlenih.jpg\",\"datePublished\":\"2026-07-08T15:48:45+00:00\",\"dateModified\":\"2026-07-22T08:46:26+00:00\",\"description\":\"Obja\u0161njavamo koje elemente sadr\u017ei obra\u010dun zarade zaposlenih i kako se pravilno obra\u010dunavaju zarada, porezi i doprinosi.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/bizkompas.rs\\\/obracun-zarade-zaposlenih\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/bizkompas.rs\\\/obracun-zarade-zaposlenih\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/bizkompas.rs\\\/obracun-zarade-zaposlenih\\\/#primaryimage\",\"url\":\"https:\\\/\\\/bizkompas.rs\\\/wp-content\\\/uploads\\\/2026\\\/07\\\/Obracun-zarade-zaposlenih.jpg\",\"contentUrl\":\"https:\\\/\\\/bizkompas.rs\\\/wp-content\\\/uploads\\\/2026\\\/07\\\/Obracun-zarade-zaposlenih.jpg\",\"width\":1920,\"height\":1275},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/bizkompas.rs\\\/obracun-zarade-zaposlenih\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"\u041f\u043e\u0447\u0435\u0442\u043d\u0430\",\"item\":\"https:\\\/\\\/bizkompas.rs\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Obra\u010dun zarade zaposlenih\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/bizkompas.rs\\\/#website\",\"url\":\"https:\\\/\\\/bizkompas.rs\\\/\",\"name\":\"Bizkompas\",\"description\":\"Agencija za ra\u010dunovodstvene usluge i poslovno savetovanje specijalizovana sa saradnju sa advokatskim kancelarijama.\",\"publisher\":{\"@id\":\"https:\\\/\\\/bizkompas.rs\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/bizkompas.rs\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/bizkompas.rs\\\/#organization\",\"name\":\"Bizkompas\",\"url\":\"https:\\\/\\\/bizkompas.rs\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/bizkompas.rs\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/bizkompas.rs\\\/wp-content\\\/uploads\\\/2025\\\/02\\\/Bizkompas-Logo2-Horizontal-Color.svg\",\"contentUrl\":\"https:\\\/\\\/bizkompas.rs\\\/wp-content\\\/uploads\\\/2025\\\/02\\\/Bizkompas-Logo2-Horizontal-Color.svg\",\"width\":1539,\"height\":521,\"caption\":\"Bizkompas\"},\"image\":{\"@id\":\"https:\\\/\\\/bizkompas.rs\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.linkedin.com\\\/company\\\/76821562\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/bizkompas.rs\\\/#\\\/schema\\\/person\\\/ed15c4e00a2721a5911327a360fe7b34\",\"name\":\"developer\",\"sameAs\":[\"https:\\\/\\\/bizkompas.rs\"],\"url\":\"https:\\\/\\\/bizkompas.rs\\\/en\\\/author\\\/developer\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Obra\u010dun zarade zaposlenih | Bizkompas","description":"Obja\u0161njavamo koje elemente sadr\u017ei obra\u010dun zarade zaposlenih i kako se pravilno obra\u010dunavaju zarada, porezi i doprinosi.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/bizkompas.rs\/en\/obracun-zarade-zaposlenih\/","og_locale":"en_US","og_type":"article","og_title":"Obra\u010dun zarade zaposlenih | Bizkompas","og_description":"Obja\u0161njavamo koje elemente sadr\u017ei obra\u010dun zarade zaposlenih i kako se pravilno obra\u010dunavaju zarada, porezi i doprinosi.","og_url":"https:\/\/bizkompas.rs\/en\/obracun-zarade-zaposlenih\/","og_site_name":"BIZKOMPAS","article_published_time":"2026-07-08T15:48:45+00:00","article_modified_time":"2026-07-22T08:46:26+00:00","og_image":[{"width":1920,"height":1275,"url":"https:\/\/bizkompas.rs\/wp-content\/uploads\/2026\/07\/Obracun-zarade-zaposlenih.jpg","type":"image\/jpeg"}],"author":"developer","twitter_card":"summary_large_image","twitter_misc":{"Written by":false,"Est. reading time":"8 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/bizkompas.rs\/obracun-zarade-zaposlenih\/#article","isPartOf":{"@id":"https:\/\/bizkompas.rs\/obracun-zarade-zaposlenih\/"},"author":{"name":"developer","@id":"https:\/\/bizkompas.rs\/#\/schema\/person\/ed15c4e00a2721a5911327a360fe7b34"},"headline":"Obra\u010dun zarade zaposlenih","datePublished":"2026-07-08T15:48:45+00:00","dateModified":"2026-07-22T08:46:26+00:00","mainEntityOfPage":{"@id":"https:\/\/bizkompas.rs\/obracun-zarade-zaposlenih\/"},"wordCount":1510,"publisher":{"@id":"https:\/\/bizkompas.rs\/#organization"},"image":{"@id":"https:\/\/bizkompas.rs\/obracun-zarade-zaposlenih\/#primaryimage"},"thumbnailUrl":"https:\/\/bizkompas.rs\/wp-content\/uploads\/2026\/07\/Obracun-zarade-zaposlenih.jpg","articleSection":["Obaveze pravnih lica","Zakon o porezu na dohodak gra\u0111ana","\u041d\u0435\u043a\u0430\u0442\u0435\u0433\u043e\u0440\u0438\u0437\u043e\u0432\u0430\u043d\u043e"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/bizkompas.rs\/obracun-zarade-zaposlenih\/","url":"https:\/\/bizkompas.rs\/obracun-zarade-zaposlenih\/","name":"Obra\u010dun zarade zaposlenih | Bizkompas","isPartOf":{"@id":"https:\/\/bizkompas.rs\/#website"},"primaryImageOfPage":{"@id":"https:\/\/bizkompas.rs\/obracun-zarade-zaposlenih\/#primaryimage"},"image":{"@id":"https:\/\/bizkompas.rs\/obracun-zarade-zaposlenih\/#primaryimage"},"thumbnailUrl":"https:\/\/bizkompas.rs\/wp-content\/uploads\/2026\/07\/Obracun-zarade-zaposlenih.jpg","datePublished":"2026-07-08T15:48:45+00:00","dateModified":"2026-07-22T08:46:26+00:00","description":"Obja\u0161njavamo koje elemente sadr\u017ei obra\u010dun zarade zaposlenih i kako se pravilno obra\u010dunavaju zarada, porezi i doprinosi.","breadcrumb":{"@id":"https:\/\/bizkompas.rs\/obracun-zarade-zaposlenih\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/bizkompas.rs\/obracun-zarade-zaposlenih\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/bizkompas.rs\/obracun-zarade-zaposlenih\/#primaryimage","url":"https:\/\/bizkompas.rs\/wp-content\/uploads\/2026\/07\/Obracun-zarade-zaposlenih.jpg","contentUrl":"https:\/\/bizkompas.rs\/wp-content\/uploads\/2026\/07\/Obracun-zarade-zaposlenih.jpg","width":1920,"height":1275},{"@type":"BreadcrumbList","@id":"https:\/\/bizkompas.rs\/obracun-zarade-zaposlenih\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"\u041f\u043e\u0447\u0435\u0442\u043d\u0430","item":"https:\/\/bizkompas.rs\/"},{"@type":"ListItem","position":2,"name":"Obra\u010dun zarade zaposlenih"}]},{"@type":"WebSite","@id":"https:\/\/bizkompas.rs\/#website","url":"https:\/\/bizkompas.rs\/","name":"Bizkompas","description":"Agencija za ra\u010dunovodstvene usluge i poslovno savetovanje specijalizovana sa saradnju sa advokatskim kancelarijama.","publisher":{"@id":"https:\/\/bizkompas.rs\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/bizkompas.rs\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/bizkompas.rs\/#organization","name":"Bizkompas","url":"https:\/\/bizkompas.rs\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/bizkompas.rs\/#\/schema\/logo\/image\/","url":"https:\/\/bizkompas.rs\/wp-content\/uploads\/2025\/02\/Bizkompas-Logo2-Horizontal-Color.svg","contentUrl":"https:\/\/bizkompas.rs\/wp-content\/uploads\/2025\/02\/Bizkompas-Logo2-Horizontal-Color.svg","width":1539,"height":521,"caption":"Bizkompas"},"image":{"@id":"https:\/\/bizkompas.rs\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.linkedin.com\/company\/76821562"]},{"@type":"Person","@id":"https:\/\/bizkompas.rs\/#\/schema\/person\/ed15c4e00a2721a5911327a360fe7b34","name":"developer","sameAs":["https:\/\/bizkompas.rs"],"url":"https:\/\/bizkompas.rs\/en\/author\/developer\/"}]}},"_links":{"self":[{"href":"https:\/\/bizkompas.rs\/en\/wp-json\/wp\/v2\/posts\/7713","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bizkompas.rs\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bizkompas.rs\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bizkompas.rs\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/bizkompas.rs\/en\/wp-json\/wp\/v2\/comments?post=7713"}],"version-history":[{"count":89,"href":"https:\/\/bizkompas.rs\/en\/wp-json\/wp\/v2\/posts\/7713\/revisions"}],"predecessor-version":[{"id":8282,"href":"https:\/\/bizkompas.rs\/en\/wp-json\/wp\/v2\/posts\/7713\/revisions\/8282"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizkompas.rs\/en\/wp-json\/wp\/v2\/media\/7725"}],"wp:attachment":[{"href":"https:\/\/bizkompas.rs\/en\/wp-json\/wp\/v2\/media?parent=7713"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizkompas.rs\/en\/wp-json\/wp\/v2\/categories?post=7713"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizkompas.rs\/en\/wp-json\/wp\/v2\/tags?post=7713"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}