Poslovna izobraževanja

15% popust

za prijave

do 28. novembra

Prijava na webinar

Webinar: Zimski regres, božičnica in poslovna uspešnost v praksi

Razlogi za prijavo na webinar

Zakon o obveznem zimskem regresu je bil sprejet 11. 11. 2025, delodajalci moramo pravila za izplačilo urediti pred 18. decembrom. Na izobraževanju vam bomo pojasnili, kdo izplačuje in komu pripada, davčno in prispevno obravnavo ter poročanje REK O. Vključili bomo tudi uradna pojasnila FURS, MDDSZ, MF, IRSD, ZPIZ in ZZZS in konkretne primere izračunov.

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PODROČJE
Finance
TERMIN
1.12.2025
ČAS TRAJANJA
10:00 – 11:30
OBLIKA PREDAVANJA
Webinar

Podrobnejši program delavnice

Program*

*Pridržujemo si pravico do spremembe programa. Program in gradiva bomo do izvedbe uskladili z novimi uradnimi pojasnili pristojnih organov. Vsa pojasnila bomo vključili v končni program in gradiva.

1. del: pravni okvir in upravičenci

  • Pravna podlaga in pojmi.
  • Nova pravica do zimskega regresa. Razlika do božičnice in do plačila za poslovno uspešnost.
  • Kolektivne pogodbe. Višji zneski. Merila. Možnost zamika ob nelikvidnosti. Razmerje do internih aktov.
  • Upravičenci. Zaposleni za določen in nedoločen čas. Polni in skrajšani čas.

2. del: zneski, roki in posebnosti 2025

  • Višina in sorazmerje. Povezava z minimalno plačo. Sorazmerni del pri delnem letu in pri skrajšanem času. Izjeme pri posebnih upravičenjih.
  • Roki in izplačilo. Skrajni rok v decembru. Izplačilo na TRR. Prehodna pravila za 2025. Zamik do 31. marca ob nelikvidnosti in pogojih.

3. del: božičnica in poslovna uspešnost v praksi

  • Dovoljena merila in kriteriji. Enaka merila za skupine zaposlenih.
  • Kriterij prisotnosti. Kdaj je skladen pri poslovni uspešnosti.
  • Zahteva, da je delavec zaposlen na dan izplačila. Pravila pri poslovni uspešnosti in pri božičnici.

4. Vpliva na pravice in obremenitve

  • Vpliv na nadomestila po ZDR-1, ZZVZZ in ZPIZ-2.
  • Izvzetje iz pravic iz javnih sredstev.
  • Izvzetje iz izvršb v okviru predpisa.

5. Davki, prispevki in poročanje

  • Davčna obravnava. Neobdavčen del zimskega regresa do zakonske meje.
  • Obravnava presežka kot poslovna uspešnost ob pogojih. Letne omejitve.
  • Oprostitev do zakonskega zneska. Prispevki od presežka.
  • Poročanje in nadzor. REK-O. Polja M. Šifranti. Popravki. Kaj preverjata FURS in ZPIZ ter zakaj. Vloga inšpektorata za delo.

6. Davki, prispevki in poročanje

  • Zaposlitev del leta. Določitev sorazmernega dela.
  • Skrajšani čas in izjeme zaradi posebnih upravičenj.
  • Dva delodajalca v istem letu. Sorazmerje in poročanje.
  • Višji znesek nad minimumom in kombinacija s 13. plačo.
  • Zamik zaradi nelikvidnosti v 2025. Minimalni decembrski del in preostanek do marca.

7. Primeri izračunov

  • Zaposlitev del leta. Določitev sorazmernega dela.
  • Skrajšani čas in izjeme zaradi posebnih upravičenj.
  • Dva delodajalca v istem letu. Sorazmerje in poročanje.
  • Višji znesek nad minimumom in kombinacija s 13. plačo.
  • Zamik zaradi nelikvidnosti v 2025. Minimalni decembrski del in preostanek do marca.

8. Čas za vaša vprašanja

Prijava na webinar

Cilj izobraževanja

Cilj izobraževanja

  • Prejeli boste natančne informacije o pravni podlagi, obveznosti delodajalcev, merila, roke, davke in prispevke, vpliv na pravice delavcev, vlogo kolektivnih pogodb ter razliko med obveznim in prostovoljnim izplačilom.
  • Vključili bomo vsa takrat veljavna uradna pojasnila (nekatera še pričakujemo) in mnenja pristojnih organov FURS, MDDSZ, MF, IRSD, ZPIZ, ZZZS ter objave v Uradnem listu in tehnična navodila eDavki in REK O.
  • Pokazali bomo primere iz prakse ter pravilne obračune in poročanje.
  • Odgovorili bomo tudi vsa vprašanja.
Prijava na webinar

Komu je namenjeno izobraževanje

  • Delodajalcem in kadrovskim strokovnjakom: direktorjem, HR vodjem in kadrovnikom v zasebnem in javnem sektorju, ki morajo zagotoviti pravilno izplačilo zimskega regresa zaposlenim.
  • Računovodjem in finančnikom: vodjem računovodstva, plačnih služb in finančnim svetovalcem, odgovornim za pravilno davčno in prispevno obravnavo božičnice v obračunih plač.
  • Pravnikom in svetovalcem za delovno pravo: svetovalcem, odvetnikom ter strokovnjakom za delovna razmerja, ki želijo poglobljeno razumeti novo zakonsko ureditev in njene posledice (tudi v luči kolektivnih pogodb).
  • Vodjem javnih institucij: predstojnikom v javnem sektorju in javnim zavodom, kjer je treba zagotoviti pravočasno izplačilo obvezne božičnice ter poznavanje posebnosti (npr. kritje sredstev iz proračuna).
  • Vsem, ki jih tematika zadeva: podjetnikom, predstavnikom sindikatov in zaposlenim, ki želijo poznati svoje pravice in obveznosti glede zimskega regresa.
Prijava na webinar

Cena izobraževanja s popusti

15 % popust do 28. novembra

Redna cena webinarja znaša 162 EUR (DDV ni vključen).
V kolikor se prijavite do vključno 28. novembra vam pripada 15 % popust za zgodnjo prijavo.
Kotizacija s popustom tako znaša 137,70 EUR (DDV ni vključen).

Če se webinarja ne boste mogli udeležiti, vam bo na voljo posnetek predavanja.

Prijava vključuje:

  • izvedbo webinarja,
  • posnetek webinarja ter gradivo za prenos znanja v podjetju (prejmete po koncu webinarja),
  • odgovore na vaša konkretna vprašanja.

Izobraževanje bo potekalo:

Kdaj: v ponedeljek, 1. decembra 2025, od 10.00 do 11.30.
Kje: preko platforme Zoom

Prijava na webinar
Prijava na webinar

Izjave udeležencev

Urša Repše

Predavatelj

Urša Repše

Certificirana strokovnjakinja za obračun plač, ki ima večletne izkušnje s področja računovodstva in davkov.

PODROBNO

Prijava na webinar – Zimski regres, božičnica in poslovna uspešnost v praksi

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