Pomoč pri obračunu prispevkov

Ker morajo samostojni podjetniki vsak mesec plačevati prispevke za pokojninsko in invalidsko zavarovanje, za zaposlovanje in za starševsko varstvo, je lahko pri obračunu prispevkov v zelo veliko pomoč računovodski servis.
Osnova za obračun prispevkov je zadnja povprečna letna bruto plača zaposlenih v Republiki Sloveniji. To je najnižja osnova. Višina zneska za obračun prispevkov pa je odvisna od dobička in prejšnjih obračunanih prispevkih. Poleg tega pa zakon o pokojninskem in invalidskem zavarovanju določa, da najnižja osnova ne znaša manj kot 56 odstotkov zadnje povprečne letne plače. Hkrati pa se ta znesek vsako leto zviša za dva odstotka.

Takšno višanje pa bo potekalo vse do leta 2018, ko bo vrednost dosegla 60 odstotkov. To sicer ne velja za vse prispevke, ki jih plača samostojni podjetnik. Minimalni prispevki za zdravstveno zavarovanje že znašajo 60 odstotkov zadnje povprečne letne plače. V osnovi znašajo prispevki za prvo leto podjetnika ob upoštevanju popusta na prvo leto poslovanja, približno nekje med 220 in 250 evrov. Vsako leto se cena prispevkov zviša. Lahko rečemo, da tretje leto poslovanja, podjetnika plača že bistveno več in sicer med 300 in 400 evrov.

Prispevki za popoldanski s.p. so precej nižji. Pri popoldanskem s.p.-ju znašajo prispevki nekje med 60 in 70 evrov na mesec. Razlika je v tem, da ima popoldanski s.p. zavarovanje plačano iz drugega naslova. Z drugimi besedami povedano, oseba je že nekje drugje redno zaposlena.

Prispevki se obračunavajo najkasneje 15. v mesecu za prejšnji mesec. Po novem se obračun odda preko sistema e-davki. Zato je zelo dobro, da ima podjetnik urejeno še bančno poslovanje, saj na ta način privarčuje na času, seveda pa tudi na denarju.

Namesto vas lahko prispevke obračuna tudi računovodski servis, ki vam nudi tudi še marsikatero drugo storitev in s tem prihrani nekaj vašega časa in zmanjša vaše davčne obveznosti na minimum.

96 thoughts on “Pomoč pri obračunu prispevkov

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