Poslovna izobraževanja

40% popust

za naročilo
spletnega tečaja do

31. decembra 2025

Naročilo spletnega tečaja

Spletni tečaj: Zimski regres, božičnica in poslovna uspešnost v praksi

Razlogi za naročilo spletnega tečaja

Podrobno razložene nove obveznosti delodajalcev, višina in sorazmernost zimskega regresa, roke izplačila za leto 2025 ter razmerje do božičnice in plačila za poslovno uspešnost.
Davčno in prispevkovno obravnavo za leti 2025 in 2026, poročanje na REK O in iREK ter vpliv zimskega regresa na nadomestila, izvršbe in pravice iz javnih sredstev.
Obravnava posebnosti javnega sektorja in zimski dodatek za upokojence. Predstavljena so uradna pojasnila FURS, MDDSZ, MF, IRSD, ZPIZ in ZZZS ter več konkretnih primerov izračunov iz prakse.

PODROČJE
Finance
PREPOSNET TEČAJ
časovno neomejen
ČAS TRAJANJA
90 min
OBLIKA PREDAVANJA
Spletni tečaj

Podrobnejši program spletnega tečaja

Delovnopravni okvir in sistemi nagrajevanja

  • Hierarhija pravnih aktov na delovnem in davčnem področju
  • Sestava plače po ZDR, delovna in poslovna uspešnost, dodatki
  • Oblike nagrajevanja zaposlenih, razmerje med regresom za letni dopust, zimskim regresom in poslovno uspešnostjo

Nova pravica do zimskega regresa po ZPZR

  • Zakonska podlaga, namen pravice, razlika do božičnice in poslovne uspešnosti
  • Upravičenci v zasebnem in javnem sektorju, funkcionarji, izključitev samozaposlenih in drugih oblik dela
  • Pravica ob prenehanju zaposlitve in upokojitvi, nemožnost odpovedi pravici

Višina zimskega regresa in sorazmernost

  • Višina pravice za leto 2025, vezanost na minimalno plačo
  • Sorazmerni del glede na obdobje zaposlitve in delovni čas, več delodajalcev v letu
  • Izjeme pri krajšem delovnem času po 67. in 67.b členu ZDR
  • Praktični primeri izračunov sorazmernega zimskega regresa

Roki izplačila in posebnosti leta 2025

  • Redni rok in način izplačila zimskega regresa, obveznost pisnega obračuna
  • Zamik izplačila ob nelikvidnosti na podlagi kolektivne pogodbe
  • Posebna ureditev za leto 2025, delno izplačilo v decembru in preostanek do 31. marca 2026, pogoji glede dobička in nagrad
  • Posledice neizplačila, terjatev delavca, obravnava v izvršbah

Davčna in prispevkovna obravnava zimskega regresa

  • Neobdavčen del in oprostitev prispevkov do polovice minimalne plače
  • Posebna davčna obravnava za leto 2025, razmerje do limita za plačilo za poslovno uspešnost
  • Pravila od leta 2026 naprej, skupni neobdavčeni limit zimskega regresa in poslovne uspešnosti
  • Primeri kombinacij izplačil v letih 2025 in 2026, zapoznelo izplačilo zimskega regresa

Poročanje in nadzor

  • Poročanje zimskega regresa in presežkov na REK O in iREK, vrste dohodkov in šifre
  • Obravnava dela nad polovico minimalne plače kot plačilo za poslovno uspešnost
  • Kaj preverjajo FURS, ZPIZ in inšpektorat za delo pri izplačilih zimskega regresa in poslovne uspešnosti

Posebnosti javnega sektorja in zimski dodatek za upokojence

  • Izplačilo zimskega regresa javnim uslužbencem in funkcionarjem, povrnitev sredstev iz proračuna
  • Omejitve pri odlogu izplačila v javnem sektorju
  • Zimski dodatek za upokojence za leto 2025, upravičenci in znesek dodatka
Naročilo spletnega tečaja

Cilj izobraževanja

Na spletnem tečaju boste prejeli naslednja znanja:

  • 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.
  • Vključena 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.
Naročilo spletnega tečaja

Komu je namenjen spletni tečaj

Spletni tečaj je namenjen:

  • 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.
Naročilo spletnega tečaja

Cena spletnega tečaja s 40 % popustom

40 % popust za naročilo spletnega tečaja do 31. decembra 2025

Redna cena spletnega tečaja znaša 162 EUR (DDV ni vključen).
V kolikor vaše naročilo oddate do vključno 31. 12. 2025, vam pripada 40 % popust na osnovno ceno.
Cena spletnega tečaja s popustom tako znaša 97,20 EUR (DDV ni vključen).

Na podlagi prejetega plačila oz. prejetega potrdila o plačilu, vam bomo poslali povezavo do spletnega tečaja, ki ga lahko pogledate kadarkoli ter na vseh pametnih napravah.

Naročilo spletnega tečaja vključuje:

  • dostop do spletnega tečaja (prejeli boste povezavo),
  • gradiva za prenos znanja v podjetju,
  • pomembne povezave za specifične informacije
  • kontakt predavateljice za vaša morebitna vprašanja.
Naročilo spletnega tečaja
Naročilo spletnega tečaja

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Urša Repše

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Urša Repše

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

PODROBNO

Naročilo spletnega tečaja – Zimski regres, božičnica in poslovna uspešnost v praksi

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