Preliminary communication

Accounting Aspects of Reporting Employees’ Income under Special Taxation

Ivo Mijoč orcid.org/0000-0001-5566-9279 ; Faculty of Economics in Osijek
Katarina Karamarković ; Faculty of Economics in Osijek
Sanja Mijatović ; Faculty of Economics in Osijek

Abstract

This paper explains the basic terms connected to income in general, employment and employees’ income.
Examples are given of the calculation and the bookkeeping of this type of income in several different
cases which can be seen in practice, e.g. if an employee takes a holiday, sick leave, maternity leave or if the
employee has a place of residence in an Area of Special State Concern or is being employed for the first time.
The middle part of 2008 and the year 2009 are of utmost importance because of the adoption of a number
of laws which regulate these issues; therefore it is important to acknowledge these in income accountancy
and bookkeeping, tax and contribution payments. The imposing of a special tax on salaries has significant
implications in income accountancy of this kind.

Keywords

income; employee income; income tax; special taxation; examples; bookkeeping

Hrčak ID:

57839

URI

https://hrcak.srce.hr/57839

Publication date:

5.7.2010.

Article data in other languages: croatian

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