{"id":5226,"date":"2026-03-30T17:19:31","date_gmt":"2026-03-30T15:19:31","guid":{"rendered":"https:\/\/dil-93.hr\/cro\/?p=5226"},"modified":"2026-03-30T20:07:45","modified_gmt":"2026-03-30T18:07:45","slug":"zasticeni-racun-i-primici-izuzeti-od-ovrhe-u-2026-godini","status":"publish","type":"post","link":"https:\/\/dil-93.hr\/cro\/zasticeni-racun-i-primici-izuzeti-od-ovrhe-u-2026-godini\/","title":{"rendered":"Za\u0161ti\u0107eni ra\u010dun i primici izuzeti od ovrhe u 2026. godini"},"content":{"rendered":"\n\n\n<h2>Za\u0161ti\u0107eni ra\u010dun i primici izuzeti od ovrhe u 2026. godini<\/h2>\n\n<p>Kod isplate pla\u0107e radniku koji ima ovrhu \u010desto se postavlja pitanje koliki dio primitka ostaje za isplatu na za\u0161ti\u0107eni ra\u010dun i koji su primici uop\u0107e izuzeti od ovrhe. U nastavku je kratak pregled osnovnih pravila koja vrijede za 2026. godinu.<\/p>\n\n<h3>1. Ra\u010duna li program automatski iznos za isplatu na za\u0161ti\u0107eni ra\u010dun?<\/h3>\n<p>Ne. Program ne izra\u010dunava automatski iznos za isplatu na za\u0161ti\u0107eni ra\u010dun. Iznos koji ostaje radniku ovisi o vrsti tra\u017ebine i visini neto pla\u0107e, pa ga prije isplate treba provjeriti prema va\u017ee\u0107im pravilima.<\/p>\n\n<h3>2. Kako se odre\u0111uje iznos koji se ispla\u0107uje na za\u0161ti\u0107eni ra\u010dun?<\/h3>\n<p>Iznos koji je izuzet od ovrhe ovisi o tome radi li se o uzdr\u017eavanju djeteta, zakonskom uzdr\u017eavanju odnosno odre\u0111enim naknadama \u0161tete ili o ostalim tra\u017ebinama. Za isplate u 2026. godini bitan je referentni iznos od 1.434,00 EUR.<\/p>\n\n<h3>3. \u0160to ako je neto pla\u0107a manja od 1.434,00 EUR?<\/h3>\n<p>Ako je neto pla\u0107a manja od 1.434,00 EUR, od ovrhe je izuzet:<\/p>\n<ul>\n  <li>1\/4 neto pla\u0107e ako se ovrha provodi radi uzdr\u017eavanja djeteta<\/li>\n  <li>1\/2 neto pla\u0107e ako se ovrha provodi radi zakonskog uzdr\u017eavanja ili odre\u0111enih naknada \u0161tete<\/li>\n  <li>3\/4 neto pla\u0107e, ali najvi\u0161e 956,00 EUR, ako se ovrha provodi radi ostalih tra\u017ebina<\/li>\n<\/ul>\n\n<h3>4. \u0160to ako je neto pla\u0107a jednaka ili ve\u0107a od 1.434,00 EUR?<\/h3>\n<p>Ako je neto pla\u0107a jednaka ili ve\u0107a od 1.434,00 EUR, od ovrhe je izuzet:<\/p>\n<ul>\n  <li>358,50 EUR kod uzdr\u017eavanja djeteta<\/li>\n  <li>717,00 EUR kod zakonskog uzdr\u017eavanja ili odre\u0111enih naknada \u0161tete<\/li>\n  <li>956,00 EUR kod ostalih tra\u017ebina<\/li>\n<\/ul>\n\n<h3>5. Koji su primici izuzeti od ovrhe?<\/h3>\n<p>Od ovrhe su izuzeti odre\u0111eni primici koji se radniku ispla\u0107uju za posebne namjene ili kao neoporezive potpore i naknade. U praksi se me\u0111u naj\u010de\u0161\u0107e spominjanim primicima nalaze:<\/p>\n<ul>\n  <li>naknada tro\u0161kova slu\u017ebenog puta<\/li>\n  <li>naknada prijevoza na posao i s posla<\/li>\n  <li>dar za djecu<\/li>\n  <li>potpora za novoro\u0111en\u010de<\/li>\n  <li>potpore zbog invalidnosti radnika<\/li>\n  <li>potpore zbog neprekidnog bolovanja duljeg od 90 dana<\/li>\n  <li>potpore u slu\u010daju smrti radnika ili \u010dlana u\u017ee obitelji<\/li>\n  <li>nov\u010dana pau\u0161alna naknada za podmirivanje tro\u0161kova prehrane radnika<\/li>\n  <li>prigodne nagrade, kao \u0161to su bo\u017ei\u0107nica, regres i sli\u010dne isplate<\/li>\n  <li>nov\u010dane nagrade za radne rezultate i drugi oblici dodatnog nagra\u0111ivanja radnika<\/li>\n  <li>nagrade za navr\u0161ene godine radnog sta\u017ea<\/li>\n  <li>dnevnice za slu\u017ebena putovanja u tuzemstvu i inozemstvu<\/li>\n  <li>dnevnice za rad na terenu u tuzemstvu i inozemstvu<\/li>\n  <li>odre\u0111eni primici povezani s EU sredstvima<\/li>\n  <li>pomorski dodatak<\/li>\n<\/ul>\n\n<h3>6. Treba li prije isplate provjeriti va\u017ee\u0107e propise?<\/h3>\n<p>Da. Kod obra\u010duna i isplate na za\u0161ti\u0107eni ra\u010dun preporu\u010dljivo je prije svake konkretne isplate provjeriti va\u017ee\u0107a pravila prema slu\u017ebenim izvorima, jer se iznosi i tuma\u010denja temelje na aktualnim propisima.<\/p>\n\n<h3>7. Gdje provjeriti slu\u017ebene informacije?<\/h3>\n<p>Vi\u0161e informacija mo\u017eete provjeriti na slu\u017ebenim stranicama Fine:<\/p>\n<ul>\n  <li><a href=\"https:\/\/www.fina.hr\/javne-usluge-za-gradane\/savjetovanje-o-dugu\/edukativni-clanci\/zasticeni-racun-kako-zastititi-zakonom-izuzeta-primanja-od-ovrhe\" target=\"_blank\" rel=\"noopener noreferrer\">Za\u0161ti\u0107eni ra\u010dun &#8211; kako za\u0161tititi zakonom izuzeta primanja od ovrhe<\/a><\/li>\n  <li><a href=\"https:\/\/www.fina.hr\/javne-usluge-za-gradane\/ovrhe\/zasticeni-racun\/popis-primanja-i-naknada-izuzetih-od-ovrhe\" target=\"_blank\" rel=\"noopener noreferrer\">Popis primanja i naknada izuzetih od ovrhe<\/a><\/li>\n<\/ul>\n\n<p><strong>Napomena:<\/strong> Ovaj tekst slu\u017ei kao op\u0107a informacija. Za konkretnu isplatu preporu\u010dljivo je provjeriti va\u017ee\u0107e propise i slu\u017ebene upute.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Za\u0161ti\u0107eni ra\u010dun i primici izuzeti od ovrhe u 2026. godini Kod isplate pla\u0107e radniku koji ima ovrhu \u010desto se postavlja pitanje koliki dio primitka ostaje za isplatu na za\u0161ti\u0107eni ra\u010dun&#8230;<\/p>\n","protected":false},"author":1,"featured_media":5234,"comment_status":"open","ping_status":"open","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":"","_kad_post_sidebar_id":"","_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":[129,127,130,128,126],"class_list":["post-5226","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-obracun-placa","tag-obracun-place","tag-ovrha-na-placi","tag-ovrsni-zakon","tag-primici-izuzeti-od-ovrhe","tag-zasticeni-racun"],"yoast_head":"<!-- This site is optimized with 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