I mornari plaćaju porez: Poreski tretman pomoraca zaposlenih u stranim kompanijama
March 9, 2020
Na prvi pogled ovo je jedan običan ekonomski tekst, ali vjerujemo da će vam biti interesantan.
Šta je bakšiš, a šta service charge?
Riječ bakšiš ima svoje neformalno značenje u poslovnom okruženju i dovodi se u vezu sa naknadom koju neposredno prima osoblje koje radi u uslužnim djelatnostima: hotelima, restoranima i sl. Bakšiš (koji se uglavnom daje u gotovini) treba razlikovati od service charge usluge, što znači naknadu za pružene usluge u hotelima, restoranima i sl. koja je dodata na račun korisnika usluge, a koja se naplaćuje kao naknada osoblju koje pruža usluge u hotelima i restoranima. Na poslodavcu je da internim aktom o poslovanju privrednog društva uredi način i postupak raspodjele iznosa naplaćene naknade (bakšiš ili servis charge) zaposlenima i poslodavcu.
Praksa ostavljanja bakšiša datira jos od 19. vijeka. Dok je u zapadnim zemljama bakšiš dio kulture, gdje je očekivano da se ostavi i do 25% u zemljama jugoistočne Azije davanje napojnice može biti uvreda.
Bakšiš, service charge i PDV?
Prema odredbama člana 20 Zakon o porezu na dodatu vrijednost (“Sl. list RCG”, br. 65/01, … 04/06 i “Sl. list Crne Gore”, br. 16/07 … 50/17), osnovica PDV je cjelokupna naknada za isporučene proizvode ili obavljene usluge. Dakle, prema postojećim odredbama Zakona o PDV-u na naknadu za usluge osoblja u restoranima, hotelima i sličnim uslužnim djelatnostima (service charge) se obračunava PDV, ukoliko ih obavlja PDV obveznik u svrhu obavljanja poslovne djelatnosti i ukoliko su naznačene na izdatom računu. Međutim, široko je raspotranjena praksa pogotovo u ugostiteljstvu, da gost nakon plaćanja računa da određeni iznos naknade u novcu – bakšiš. Tako dati bakšiš ne podliježe plaćanju PDV.
A porez na dohodak i doprinosi?
Sa stanovišta odredbi 14 Zakona o porezu na dohodak fizičkih lica (“Službeni list RCG”, br.65/01 …04/07 i “Službeni list CG”, br.86/09, … 67/19) ova vrsta primanja-bakšiš zaposlenima nema precizno određenje. Zakon o porezu na dohodak fizičkih lica u članu 14 stav 4 propisuju da se oporezuju novčane naknade koje poslodavac daje zaposlenima, ako se daju kao pokloni ili se daju kao nagrada za određeni posao, jer se smatraju ličnim primanjem.
Prema članu 18 a Zakona o doprinosima za obavezno socijalno osiguranje (“Službeni list CG”, br.13/07 … 14/12) doprinosi za obavezno socijalno osiguranje se ne plaćaju na lična primanja ostvarena u obliku robe, poklona i kod činjenja ili pružanja pogodnosti zaposlenom, osim ako se ta lična primanja daju kao kompenzacija za neisplaćenu zaradu.
Ako već niste, uvedite praksu ostavljanja bakšiša
Ukoliko ste u nedoumici koliki bakšiš se od vas očekuje u crnogorskim ugostiteljskim objektima, njihovi sajtovi, sajtovi turističkih organizacija kao i komentari koje možemo čuti od radnika u ugostiteljstvu sugerišu da je 10% od iznosa računa optimalna vrijednost napojnice. Naravno, ukoliko ste posebno zadovoljni uslugom neka i bakšiš bude veći.
Davanje bakšiša je lijepa navika i gest poštovanja prema ljudima koji svojim radom čine da se i mi sami osjećamo lijepo i prijatno, a lijepih navika se uvijek treba držati.
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