Overview of non-taxable amounts of reimbursements, grants and awards
REIMBURSEMENTS
- Travel costs on business trips – in the amount of actual expenditures
- Accommodation costs on business trips – in the amount of actual expenditures
- Commuting costs – in the amount of actual expenditures, based on costs of monthly or single ticket, or up to the actual price of monthly or single ticket
- Uporaba privatnog automobila u službene svrhe – 3,00 KN po prijeđenom kilometru
PER-DIEM ALLOWANCES, FIELD ALLOWANCE AND SEPARATE LIFE REMUNERATION
- Per-diem allowance in Croatia (up to 8 hours – none, 8-12 hours – ½ of the allowance, above 12 hours – full allowance; for distances above 30 km) – 200.00 HRK per day
- Field allowance in Croatia (the remote workplace must be at least 30 km from company's headquarters and employee's place of residence) – 200.00 HRK per day
- Maritime allowance – 250.00 HRK per day
- Separate life remuneration – 1,750.00 HRK per month
- PER-DIEM allowaces abroad
SEVERANCE PAY AND GIFTS
- Otpremnina (pri odlasku u mirovinu) -10.000,00 kn
- Dar djetetu do 15 godina života -1.000,00 kn godišnje
- Dar posloprimcu u naravi -1.000,00 kn godišnje s PDV-om
- Prigodne nagrade (božićnica, uskrsnica, regres) – sveukupno 5.000,00 godišnje
- Novčane nagrade za radne rezultate i drugi oblici dodatnog nagrađivanja radnika (dodatna plaća, dodatak uz mjesečnu plaću i sl.)- do 7.500,00 kn godišnje
- Novčane paušalne naknade za podmirivanje troškova prehrane radnika – do 6.000,00 kn godišnje (ne treba pravdati utrošak)
- Severance pay according to Labor Law – do 6.500,00kn za svaku navršenu godinu rada kod tog poslodavca