{"id":5108,"date":"2026-03-16T11:39:02","date_gmt":"2026-03-16T10:39:02","guid":{"rendered":"https:\/\/dil-93.hr\/cro\/?p=5108"},"modified":"2026-03-30T17:29:23","modified_gmt":"2026-03-30T15:29:23","slug":"izaslani-radnici","status":"publish","type":"post","link":"https:\/\/dil-93.hr\/cro\/izaslani-radnici\/","title":{"rendered":"Izaslani radnici"},"content":{"rendered":"\n<!-- WP \/ Kadence Custom HTML blok -->\n<div class=\"dil93-faq-rag\">\n  <style>\n    .dil93-faq-rag h2,\n    .dil93-faq-rag h3 {\n      color: #920136;\n    }\n\n    .dil93-faq-rag h2 {\n      margin: 0 0 28px 0;\n      font-size: 36px;\n      line-height: 1.2;\n      font-weight: 700;\n    }\n\n    .dil93-faq-rag h3 {\n      margin: 34px 0 12px 0;\n      font-size: 26px;\n      line-height: 1.35;\n      font-weight: 700;\n    }\n\n    .dil93-faq-rag p {\n      margin: 0 0 14px 0;\n      font-size: 18px;\n      line-height: 1.75;\n      color: #2f2f2f;\n    }\n\n    .dil93-faq-rag .faq-item + .faq-item {\n      margin-top: 10px;\n    }\n\n    @media (max-width: 768px) {\n      .dil93-faq-rag h2 {\n        font-size: 30px;\n      }\n\n      .dil93-faq-rag h3 {\n        font-size: 23px;\n      }\n\n      .dil93-faq-rag p {\n        font-size: 17px;\n      }\n    }\n  <\/style>\n\n<h2>Upu\u0107ivanje radnika na rad u tre\u0107e zemlje (Izaslani radnici)<\/h2>\n\n  <section class=\"faq-item\">\n    <h3>1. Tko se smatra upu\u0107enim ili izaslanim radnikom?<\/h3>\n    <p>Upu\u0107enim odnosno izaslanim radnikom smatra se radnik zaposlen kod poslodavca u RH kojeg poslodavac na odre\u0111eno vrijeme \u0161alje na rad u drugu dr\u017eavu radi obavljanja posla za poslodavca. To vrijedi neovisno o tome radi li se o dr\u017eavi \u010dlanici EU-a, EGP-a, ugovornoj dr\u017eavi ili tre\u0107oj zemlji. Za vrijeme rada u drugoj dr\u017eavi radnik ostaje u sustavu socijalnog osiguranja RH.<\/p>\n  <\/section>\n\n  <section class=\"faq-item\">\n    <h3>2. Odnosi li se pojam upu\u0107enog radnika samo na EU, EGP i ugovorne dr\u017eave?<\/h3>\n    <p>Ne. Izaslanim radnicima smatraju se svi radnici koje poslodavac iz RH \u0161alje na rad u drugu dr\u017eavu radi obavljanja posla za poslodavca. Razlika nije u samom statusu upu\u0107enog radnika, nego u tome priznaje li dr\u017eava rada socijalna prava temeljem osiguranja u RH i postoji li obveza dodatnog zdravstvenog osiguranja u inozemstvu.<\/p>\n  <\/section>\n\n  <section class=\"faq-item\">\n    <h3>3. Ostaje li izaslani radnik osiguran u Hrvatskoj?<\/h3>\n    <p>Da. Izaslani radnik za vrijeme rada u drugoj dr\u017eavi ostaje u obveznim socijalnim osiguranjima RH na temelju radnog odnosa u RH. To zna\u010di da se doprinosi i dalje obra\u010dunavaju prema hrvatskim propisima, uz posebna pravila za upu\u0107ene radnike.<\/p>\n  <\/section>\n\n  <section class=\"faq-item\">\n    <h3>4. Koji je dokaz socijalne pripadnosti RH za radnika upu\u0107enog u EU, EGP ili \u0160vicarsku?<\/h3>\n    <p>Za radnika upu\u0107enog u dr\u017eavu EU-a, EGP-a ili \u0160vicarsku dokaz socijalne pripadnosti RH je potvrda A1. Tu potvrdu izdaje Hrvatski zavod za mirovinsko osiguranje na temelju zahtjeva za izdavanje potvrde A1 za izaslanje zaposlenih osoba u EU.<\/p>\n  <\/section>\n\n  <section class=\"faq-item\">\n    <h3>5. \u0160to su tre\u0107e zemlje u smislu upu\u0107ivanja radnika?<\/h3>\n    <p>Tre\u0107e zemlje su dr\u017eave koje nisu \u010dlanice EU-a ni EGP-a i s kojima RH ne primjenjuje ugovor iz podru\u010dja socijalnog osiguranja. U odnosu na zdravstveno osiguranje poseban je oprez potreban i kod pojedinih kategorija radnika koji nisu dr\u017eavljani RH, jer se u nekim slu\u010dajevima i dr\u017eave EGP-a, \u0160vicarska ili Danska za njih prakti\u010dno tretiraju kao tre\u0107e zemlje u pogledu zdravstvene za\u0161tite.<\/p>\n  <\/section>\n\n  <section class=\"faq-item\">\n    <h3>6. Mora li poslodavac za radnika upu\u0107enog u tre\u0107u zemlju pla\u0107ati redovne doprinose u RH?<\/h3>\n    <p>Da. Za upu\u0107enog radnika i dalje se obra\u010dunavaju doprinosi prema propisima RH: doprinos za mirovinsko osiguranje I. stup, doprinos za mirovinsko osiguranje II. stup ako je radnik osiguranik II. stupa, te doprinos za obvezno zdravstveno osiguranje.<\/p>\n  <\/section>\n\n  <section class=\"faq-item\">\n    <h3>7. Kako se odre\u0111uje osnovica za doprinose za izaslanog radnika?<\/h3>\n    <p>Doprinosi se obra\u010dunavaju prema izvedenoj mjese\u010dnoj osnovici. Poslodavac utvr\u0111uje osnovicu polaze\u0107i od najvi\u0161e mjese\u010dne pla\u0107e koju bi upu\u0107eni radnik ostvario za jednake ili sli\u010dne poslove u RH prema ugovoru o radu, pravilniku o radu, kolektivnom ugovoru ili posebnom propisu, uve\u0107ano za 20 %. Ako radnik u pojedinom mjesecu ne radi i ne ostvari pla\u0107u, doprinosi se obra\u010dunavaju na najni\u017eu mjese\u010dnu osnovicu uve\u0107anu za 20 %.<\/p>\n  <\/section>\n\n  <section class=\"faq-item\">\n    <h3>8. Kolika je najni\u017ea osnovica za doprinose za upu\u0107enog radnika u 2025. godini?<\/h3>\n    <p>U 2025. godini najni\u017ea mjese\u010dna osnovica za pla\u0107anje doprinosa iznosi 683,24 \u20ac, a za upu\u0107enog radnika 819,99 \u20ac jer se osnovica uve\u0107ava za 20 %. Za \u010dlanove uprave, izvr\u0161ne direktore, likvidatore i upravitelje zadruga koji rade u punom radnom vremenu vrijedi posebna minimalna osnovica, koja u 2025. iznosi 1.402,44 \u20ac.<\/p>\n  <\/section>\n\n  <section class=\"faq-item\">\n    <h3>9. Treba li upu\u0107enog radnika posebno prijaviti?<\/h3>\n    <p>Da. Da bi upu\u0107eni radnik bio pravilno evidentiran u mirovinskom i zdravstvenom osiguranju te u Poreznoj upravi, poslodavac ga treba putem tiskanice M-3P prijaviti kao izaslanog odnosno upu\u0107enog radnika.<\/p>\n  <\/section>\n\n  <section class=\"faq-item\">\n    <h3>10. Treba li poslodavac donijeti interni akt za osnovice izaslanih radnika?<\/h3>\n    <p>Da. Poslodavac treba donijeti op\u0107i akt kojim utvr\u0111uje iznose mjese\u010dnih osnovica za obra\u010dun doprinosa za izaslane radnike i za pojedina radna mjesta odnosno poslove koje obavlja upu\u0107eni radnik.<\/p>\n  <\/section>\n\n  <section class=\"faq-item\">\n    <h3>11. Pla\u0107a li se poseban doprinos za zdravstvenu za\u0161titu u inozemstvu za radnike upu\u0107ene u tre\u0107e zemlje?<\/h3>\n    <p>Da. Za upu\u0107ene radnike u zemlje koje nisu \u010dlanice EU-a ni EGP-a niti dr\u017eave s kojima RH primjenjuje sporazum o socijalnom osiguranju, poslodavac je obvezan osigurati zdravstvenu za\u0161titu u dr\u017eavi rada o svom tro\u0161ku pla\u0107anjem posebnog doprinosa za zdravstvenu za\u0161titu u inozemstvu. Isto vrijedi i za odre\u0111ene radnike zaposlene u RH na temelju dozvole za boravak i rad koji nisu dr\u017eavljani RH, ako su upu\u0107eni u odre\u0111ene dr\u017eave EGP-a, \u0160vicarsku ili Dansku.<\/p>\n  <\/section>\n\n  <section class=\"faq-item\">\n    <h3>12. Kolika je stopa posebnog doprinosa za zdravstvenu za\u0161titu u inozemstvu?<\/h3>\n    <p>Poseban doprinos za kori\u0161tenje zdravstvene za\u0161tite u inozemstvu obra\u010dunava se po stopi od 10 %. Osnovica je ugovorena pla\u0107a uve\u0107ana za 20 %, jednako kao i za ostale doprinose. Upla\u0107uje se istodobno s isplatom pla\u0107e i iskazuje u Obrascu JOPPD. Na stranici B Obrasca JOPPD pod oznakom stjecatelja 6.1. upisuje se \u0161ifra 5001.<\/p>\n  <\/section>\n\n  <section class=\"faq-item\">\n    <h3>13. \u0160to poslodavac mora u\u010diniti prije upu\u0107ivanja radnika na rad u tre\u0107u zemlju?<\/h3>\n    <p>Poslodavac koji upu\u0107uje radnika na rad u tre\u0107u zemlju treba najkasnije 8 dana prije odlaska radnika podnijeti HZZO-u prijavu o upu\u0107ivanju na propisanoj tiskanici 4 \u2013 prijava\/odjava boravka osigurane osobe u ugovornim i tre\u0107im dr\u017eavama. Uz prijavu treba prilo\u017eiti presliku ugovora o radu, akt o upu\u0107ivanju osiguranika na rad s nazna\u010denim razdobljem upu\u0107ivanja i lije\u010dni\u010dku svjedod\u017ebu o zdravstvenoj sposobnosti.<\/p>\n  <\/section>\n\n  <section class=\"faq-item\">\n    <h3>14. Mo\u017ee li se poslodavac osloboditi pla\u0107anja posebnog doprinosa za zdravstvenu za\u0161titu u inozemstvu?<\/h3>\n    <p>Mo\u017ee, ali samo ako uz tiskanici 4 prilo\u017ei zahtjev za osloba\u0111anje od pla\u0107anja posebnog doprinosa i dokaz da je radniku o svom tro\u0161ku osigurao zdravstvenu za\u0161titu u zemlji rada. U tom slu\u010daju tro\u0161kovi lije\u010denja ne mogu teretiti HZZO, nego osiguravatelja. Ako bi poslodavac platio tro\u0161ak koji prelazi osiguranu svotu police, taj iznos mo\u017ee predstavljati primitak u naravi radnika.<\/p>\n  <\/section>\n\n  <section class=\"faq-item\">\n    <h3>15. Gdje se oporezuje pla\u0107a izaslanog radnika koji radi u tre\u0107oj zemlji?<\/h3>\n    <p>Pla\u0107a upu\u0107enog radnika oporezuje se prema hrvatskom Zakonu o porezu na dohodak, osim ako RH s dr\u017eavom rada primjenjuje me\u0111unarodni ugovor o izbjegavanju dvostrukog oporezivanja. U tom slu\u010daju ugovor ima prednost pred hrvatskim propisima i odre\u0111uje gdje se pla\u0107a porez.<\/p>\n  <\/section>\n\n  <section class=\"faq-item\">\n    <h3>16. Kada se porez na dohodak pla\u0107a u RH, a kada u dr\u017eavi rada?<\/h3>\n    <p>Predujam poreza na dohodak pla\u0107a se u RH ako su istodobno ispunjena sva tri uvjeta: radnik boravi u drugoj dr\u017eavi ukupno do 183 dana, pla\u0107u ispla\u0107uje poslodavac koji nije rezident druge dr\u017eave ili se pla\u0107a ispla\u0107uje u njegovo ime, ali tereti hrvatskog poslodavca, i pla\u0107a ne tereti stalnu poslovnu jedinicu ili stalno sjedi\u0161te koje poslodavac ima u toj drugoj dr\u017eavi. Ako jedan od tih uvjeta nije ispunjen, porez se pla\u0107a u dr\u017eavi rada.<\/p>\n  <\/section>\n\n  <section class=\"faq-item\">\n    <h3>17. Koje obrasce poslodavac treba predati kada se porez pla\u0107a u dr\u017eavi rada?<\/h3>\n    <p>Ako se porez na dohodak pla\u0107a u dr\u017eavi rada, poslodavac treba obavijestiti nadle\u017enu Poreznu upravu u RH putem obrasca INO-IZJAVA. Nakon isteka godine radnik ili poslodavac u njegovo ime treba izvijestiti Poreznu upravu o ostvarenoj pla\u0107i u dr\u017eavi rada na obrascu INO-DOH, najkasnije do 31. sije\u010dnja naredne godine.<\/p>\n  <\/section>\n\n  <section class=\"faq-item\">\n    <h3>18. Kako se obra\u010dunavaju doprinosi i porez ako radnik radi u zemlji bez primjene ugovora o izbjegavanju dvostrukog oporezivanja ili boravi kra\u0107e od 183 dana?<\/h3>\n    <p>U takvom slu\u010daju doprinosi se obra\u010dunavaju prema hrvatskim propisima, a porez na dohodak tako\u0111er se pla\u0107a u RH ako su ispunjeni uvjeti za oporezivanje u RH. Kod upu\u0107enog radnika osnovica za doprinose za dio pla\u0107e ostvaren radom u tre\u0107oj zemlji uve\u0107ava se za 20 %, a na tu osnovicu se obra\u010dunavaju mirovinski doprinosi, zdravstveni doprinos i poseban doprinos za zdravstvenu za\u0161titu u inozemstvu.<\/p>\n  <\/section>\n\n  <section class=\"faq-item\">\n    <h3>19. Kako se obra\u010dunavaju doprinosi ako se porez pla\u0107a u dr\u017eavi rada jer radnik boravi dulje od 183 dana?<\/h3>\n    <p>Ako RH s dr\u017eavom rada primjenjuje me\u0111unarodni ugovor o izbjegavanju dvostrukog oporezivanja i radnik boravi u toj dr\u017eavi dulje od 183 dana, porez se obra\u010dunava prema propisima dr\u017eave rada. Poslodavac u RH tada upla\u0107uje doprinose u RH, a bruto pla\u0107u umanjenu za doprinose za mirovinsko osiguranje dozna\u010dava radniku, koji iz tog iznosa pla\u0107a porez prema propisima dr\u017eave rada.<\/p>\n  <\/section>\n\n  <section class=\"faq-item\">\n    <h3>20. Mo\u017ee li poslodavac neoporezivo podmiriti tro\u0161kove puta, smje\u0161taja i dnevnica za upu\u0107enog radnika?<\/h3>\n    <p>Da. Poslodavac mo\u017ee na svoj teret neoporezivo podmiriti tro\u0161kove nastale u vezi s upu\u0107ivanjem radnika, kao \u0161to su tro\u0161kovi puta, smje\u0161taja i dnevnice za rad na terenu u inozemstvu, do visine propisane Pravilnikom o porezu na dohodak. Mo\u017ee ispla\u0107ivati i druge neoporezive primitke ako je pravo radnika na te isplate ure\u0111eno kolektivnim ugovorom, pravilnikom o radu, ugovorom o radu ili internim aktom poslodavca.<\/p>\n  <\/section>\n\n  <section class=\"faq-item\">\n    <h3>21. Koja je glavna razlika izme\u0111u upu\u0107ivanja u EU\/EGP i upu\u0107ivanja u tre\u0107e zemlje?<\/h3>\n    <p>Glavna razlika nije u tome je li radnik upu\u0107en, nego priznaje li dr\u017eava rada prava iz zdravstvenog osiguranja na temelju zaposlenja u RH. U dr\u017eavama EU-a i EGP-a te u ugovornim dr\u017eavama to se pravo uglavnom priznaje, dok za ostale dr\u017eave poslodavac mora uz redovne doprinose pla\u0107ati i poseban doprinos za zdravstvenu za\u0161titu u inozemstvu.<\/p>\n  <\/section>\n\n  <section class=\"faq-item\">\n    <h3>22. Smije li se re\u0107i da za upu\u0107enog radnika obra\u010dun pla\u0107e u osnovi ide kao za radnika u RH, uz dodatna pravila?<\/h3>\n    <p>Da, ali uz va\u017enu razliku. Upu\u0107eni radnik ostaje u sustavu RH pa se doprinosi i dalje obra\u010dunavaju prema hrvatskim pravilima, no osnovica za doprinose kod upu\u0107enog radnika uve\u0107ava se za 20 %, a kod rada u tre\u0107im zemljama \u010desto postoji i obveza posebnog doprinosa za zdravstvenu za\u0161titu u inozemstvu. Uz to, mjesto oporezivanja pla\u0107e mo\u017ee prije\u0107i u dr\u017eavu rada ako su ispunjeni uvjeti iz me\u0111unarodnog ugovora o izbjegavanju dvostrukog oporezivanja.<\/p>\n  <\/section>\n\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Upu\u0107ivanje radnika na rad u tre\u0107e zemlje (Izaslani radnici) 1. Tko se smatra upu\u0107enim ili izaslanim radnikom? Upu\u0107enim odnosno izaslanim radnikom smatra se radnik zaposlen kod poslodavca u RH kojeg&#8230;<\/p>\n","protected":false},"author":1,"featured_media":5133,"comment_status":"closed","ping_status":"closed","sticky":true,"template":"","format":"standard","meta":{"_kad_blocks_custom_css":"","_kad_blocks_head_custom_js":"","_kad_blocks_body_custom_js":"","_kad_blocks_footer_custom_js":"","_kadence_starter_templates_imported_post":false,"_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"default","_kad_post_sidebar_id":"default","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","footnotes":""},"categories":[125],"tags":[134,135,136,138,137,131,129,139,133,132],"class_list":["post-5108","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-obracun-placa","tag-a1-potvrda","tag-doprinosi","tag-dvostruko-oporezivanje","tag-hzmo","tag-hzzo","tag-izaslani-radnici","tag-obracun-place","tag-place","tag-rad-u-inozemstvu","tag-upuceni-radnici"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v19.5 (Yoast SEO v27.9) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Izaslani radnici - Dil-93<\/title>\n<meta name=\"description\" content=\"Tko su izaslani radnici i kako funkcionira obra\u010dun pla\u0107e, doprinosa i poreza? 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