Pocetna – srpski Forumi Zakoni Stupio na snagu Zakon o podasticajima u privredi

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    Narodna skupština Republike Srpske je 13. juna 2019. godine, po hitnom postupku, usvojila Zakon o podsticajima u privredi Republike Srpske (“Sl. glasnik RS”, br. 52/2019 ) koji je stupio na snagu danas 1. jula 2019. godine.

    Navedenim zakonskim rješenjem poslodavcima je omogućeno da za eventualno povećanje plata dobije povrat uplaćenih doprinosa u iznosu 70% od u uplaćenog iznosa. Radi se o rješenju koje se realizuje u okviru Memoranduma o zajedničkim politikama Vlade RS i Unije udruženja poslodavaca RS, a koje se odnosi na poresko raterećenje rada i predstavlja nakon povećanja neoporezivog dijela plate značajan stimulans za rast plata i životnog standarda radnika.

    Zakonom su uređeni uslovi, korisnici i postupak za ostvarivanje prava na podsticaje za povećanje plata radnika, kao i osnovni elementi za podsticanje direktnih ulaganja u privredu.

    Korisnici ovog podsticaja će biti isključivo privredni subjekti, pri čemu Zakon definiše privredne subjekte kao privredna društva i samostalne preduzetnike sa sjedištem u Republici Srpskoj, kao i poslovne jedinice privrednih društava čija sjedišta su izvan Republike Srpske.

    Bitno je naglasiti da u smislu ovog Zakona, plata obuhvata platu prije oporezivanja za obavljeni rad i vrijeme provedeno na radu, uvećanja plate i druga primanja na koja se plaćaju porez na dohodak i svi doprinosi.

    Pravo na podsticaj će se ostvarivati u dva obračunska perioda od po 6 mjeseci, od koji jedan period traje od 1. januara do 30. juna, dok drugi period traje od 1. jula do 31. decembra u jednoj kalendarskoj godini.

    Za ostvarivanje prava na podsticaj za povećanje plate radnika, privredni subjekt će morati ispuniti sljedeće opšte i posebne uslove:

    ● Da ima sjedište ili poslovnu jedinicu na teritoriji Republike Srpske,
    ● Da je prema klasifikaciji djelatnosti pretežna djelatnost proizvodna, trgovinska ili uslužna,
    ● Da nema dospjelih, a neizmirenih poreskih obaveza, a što obuhvata direktne poreze, takse i naknade,
    ● Da je podnio sve poreske prijave za porez na dohodak i doprinose,
    ● Da je početni iznos plate radnika jednak ili viši od najniže plate u Republici Srpskoj,
    ● Da u obračunskom periodu (period od 6 mjeseci) radnik ima viši iznos plate u odnosu na početni iznos.

    Prilikom utvrđivanja iznosa podsticaja za povećanje plate radnika, primjenjivaće se sljedeći kriterijumi:

    ● Ako je početni iznos plate radnika viši od 550 KM, privredni subjekt ostvaruje pravo na novčana sredstva u iznosu koji odgovara vrijednosti 70% od plaćenih doprinosa na povećanje plate,
    ● Ako je početni iznos plate radnika jednak ili viši od najniže plate u Republici Srpskoj, ali ne prelazi iznos od 550 KM, privredni subjekt ostvaruje pravo na novčana sredstva u iznosu koji odgovara vrijednosti 30% od plaćenih doprinosa na povećanje plate,
    ● Navedeno povećanje plate predstavlja razliku između visine povećane plate radnika(utvrđeno na osnovu šestomjesečnog prosjeka) i početnog iznosa plate radnika (plata isplaćena za mjesec mart), i odnosi se na platu za 7. mjesec koja se isplaćuje u osmom mjesecu;
    ● Izuzetno od ovog, ako u svim mjesecima obračunskog perioda, koji prethodi obračunskom periodu za koji se traži podsticaj, radnik ima platu višu od 550 KM, njegov početni iznos plate je prosječna visina plate u obračunskom periodu, koji prethodi traženju podsticaja. Ova mogućnost odnosi se na privredne subjekte koji su u martu 2019. godine zapošljavali radnike čija visina plate je bila viša od najniže plate u Republici Srpskoj, ali nije prelazila iznos od 550 KM. Ovi privredni subjekti ostvaruju pravo na novčana sredstva u iznosu koji odgovara vrijednosti 30% od plaćenih doprinosa na povećanje plate. Ipak, ako ovi privredni subjekti u jednom obračunskom periodu povećaju i održavaju platu u iznosu preko 550 KM i ukoliko u narednom obračunskom periodu ponovo povećaju platu, tim subjektima početni iznos plate je prosječna visina plate za obračunski period, koji prethodi traženju podsticaja. Na taj način, ovi privredni subjekti ostvariće pravo na podsticaj u iznosu koji odgovara vrijednosti 70% od plaćenih doprinosa na povećanje plate, umjesto ranijih 30% od plaćenih doprinosa.

    Važno je naglasiti da privredni subjekt nema obavezu da povećava platu radnika u svakom novom obračunskom periodu, nego po osnovu jednog povećanja plate za radnika može ostvariti pravo na podsticaj u više obračunskih perioda.

    Za ostvarivanje prava na navedeni podsticaj, privredni subjekti će morati podnijeti zahtjev Ministarstvu privrede i preduzetništva za jednog ili više radnika, najkasnije u roku od 60 dana od dana isteka obračunskog perioda za koji se traži podsticaj. Ukoliko zahtjev ne bude podnesen u navedenom roku, privredni subjekt će izgubiti pravo na podsticaj za taj obračunski period.

    Povećanje plate će se utvrđivati dovodeći u vezu visinu plate koja je za radnika kod privrednog subjekta isplaćena za mart 2019. godine sa visinom plate koju radnik bude imao nakon stupanja na snagu Zakona. Pri tome:

    ● Ukoliko je radnik za mart 2019. godine imao umanjenu platu zbog privremene spriječenosti za rad u skladu sa propisima o zdravstvenom osiguranju, za potrebe utvrđivanja povećanja posmatraće se njegova posljednja puna isplaćena plata;
    ● Ako je radnik zasnovao radni odnos kod privrednog subjekta tokom marta 2019. godine, visina plate u odnosu na koju će se utvrđivati uvećanje će biti njegova plata za april 2019. godine,
    ● Ovaj podsticaj se može ostvariti samo za radnike sa kojima je zaključen radni odnos najkasnije do isteka marta 2019. godine.

    Sam postupak dodjele podsticaja za povećanje plate, odnosno provjere ispunjenosti opštih i posebnih uslova, provjere potpunosti, blagovremenosti i dopuštenosti zahtjeva će sprovoditi Ministarstvo privrede i preduzetništva u saradnji sa Poreskom upravom.

    Zbog drugim zakonima propisanih rješena nije bilo moguće obezbjediti kompenzaciju za sredsva uplaćena za doprinose. Sredstva za ovaj podsticaj prethodno će biti planirana u Budžetu Republike Srpske za 2020. godinu.

    Podsticaji za direktna ulaganja će se dodjeljivati na osnovu javnog poziva, u kojem će biti naveden iznos raspoloživih sredstava za dodjelu, uslovi za učešće, spisak potrebne dokumentacije, kriterijumi za ocjenjivanje prijava, prijavni obrazac, obaveze budućih korisnika sredstava, kao i način, mjesto i rok za podnošenje prijava.

    Izuzetno od navedenog, za nova direktna ulaganja kojima se ostvaruje novo zapošljavanje od najmanje 100 radnika, podsticaj će se ostvarivati na osnovu posebne odluke Vlade o toj investiciji.

    Pravo na podsticaj za direktna ulaganja ostvarivaće se po osnovu projekta u kojem su navedene aktivnosti koje će se preduzeti, radi ostvarivanja određenog poslovnog cilja, uz određivanje vremenskih perioda i novčanih sredstava potrebnih za realizaciju projektnih aktivnosti.

    Opšti uslovi koje će privredni subjekat biti dužan da ispuni za ostvarivanje prava na podsticaj za direktna ulaganja su:

    ● Da ima sjedište na teritoriji Republike Srpske,
    ● Da je prema klasifikaciji djelatnosti pretežna djelatnost proizvodna ili uslužna djelatnost u oblasti turizma i informaciono-komunikacionih tehnologija,
    ● Da podnese prijavu u postupku dodjele podsticaja za direktna ulaganja i projekat za koji se može dodijeliti podsticaj u skladu sa Zakonom,
    ● Da nema dospjelih, a neizmirenih poreskih obaveza, po osnovu direktnih i indirektnih poreza,
    ● Da nije podnesen prijedlog za otvaranje postupka restrukturiranja ili stečajnog ili likvidacionog postupka,
    ● Da projekat sa kojim učestvuje u postupku dodjele podsticaja za direktna ulaganja nije već podržan iz budžeta Republike Srpske i jedinice lokalne samouprave,
    ● Da nije u toku sudski postupak za povrat dodijeljenih podsticajnih sredstava iz prethodnih godina,
    ● Da nema zabranu za korišćenje podsticajnih sredstava, u skladu sa ovim Zakonom i propisima donesenim na osnovu njega.

    Privredni subjekti koji ostvare pravo na dodjelu podsticaja za direktna ulaganja, zaključivaće sa Ministarstvom ugovor o dodjeli podsticaja koji će sadržavati podatke o odobrenom novčanom iznosu, precizno utvrđenu svrhu utroška podsticaja, dinamiku prenosa odobrenih sredstava, obavezu redovnog izvještavanja Ministarstva o namjenskom utrošku podsticaja, način kontrole utroška podsticaja, kao i ostala međusobna prava i obaveze ugovornih strana. Pored toga, obaveza privrednog subjekta će biti da prilikom zaključenja ugovora o dodjeli podsticaja za direktna ulaganja dostavi Ministarstvu bankarsku garanciju u iznosu odobrenog podsticaja i sa rokom važenja od šest mjeseci od isteka perioda realizacije projekta.

    Predmet ulaganja mogu biti ulaganja u materijalna sredstva (zemljište, zgrade, proizvodni pogoni, mašine i oprema) i nematerijalna sredstva (patenti, licence, sistemi kvaliteta i tehničke i poslovne inovacije u proizvodnji), koja će se prema namjeni i finansijskoj vrijednosti dijeliti na:

    ● Velike investicione projekte, čija finansijska vrijednost iznosi najmanje 1.000.000 KM i kojima se ostvaruje novo zapošljavanje od najmanje 50 radnika,
    ● Male investicione projekte, čija je finansijska vrijednost u rasponu od 50.000 do 1.000.000 KM.
    Završnim odredbama Zakona je propisano da će:
    • Vlada u roku od tri mjeseca od dana stupanja na snagu ovog Zakona donijeti:
    ● Uredbu o postupku dodjele podsticaja za direktna ulaganja (član 17. stav 13) i
    ● Uredbu o registru podsticaja u Republici Srpskoj (član 20. stav 2).

    Ministar privrede i preduzetništva u roku od tri mjeseca od dana stupanja na snagu ovog Zakona donijeti Pravilnik o postupku dodjele podsticaja za povećanje plate radnika.

    Unija udruženja poslodavaca Republike Srpske stoji na raspolaganju svim poslodavcima po pitanju primjene Zakona i poziva poslodavce da ukoliko imaju nejasnoća u vezi primjene propisa da se obrate stručnoj službi UUPRS na kontakte 051 226 160 ili na e-mail: office@unijauprs.org

    • This topic was modified prije 1 year, 3 months by pedja2507.
    • This topic was modified prije 1 year, 3 months by pedja2507.
    • This topic was modified prije 1 year, 3 months by pedja2507.
    • This topic was modified prije 1 year, 3 months by pedja2507.
    • This topic was modified prije 1 year, 3 months by pedja2507.
    • This topic was modified prije 1 year, 3 months by pedja2507.
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