Neoporezivi iznos zarade od 18.300 dinara primenjuje se od 1. januara 2021. godine.

RB./ NO.

O P I S / DESCRIPTION

Neoporezivi iznosi u dinarima / Non-taxable amounts in RSD

Iznosi u primeni od
1. 2. 2021. / Amounts applied from

Feb 1, 2021

Iznosi u primeni do
31. 1. 2021. / Amounts applicable up to

Jan 31, 2021

I

Neoporezivi iznosi iz člana 9. stav 1. ZPDG / Non-taxable amounts from Article 9, paragraph 1 of the Personal Income Tax Law

    

1.

Pomoć koju u slučaju smrti zaposlenog ili penzionisanog zaposlenog, poslodavac isplaćuje članu njegove porodice - tačka 9) / Help that in case of death of an employee or retired employee, the employer pays to a member of his family - item 9)

70.696

69.789

2.

Stipendije i krediti učenika i studenata - tačka 12) / Scholarships and loans for pupils and students - item 12)

30.967

30.570

3.

Naknada za ishranu - hranarina koju sportistima amaterima isplaćuju amaterski sportski klubovi, u skladu sa zakonom kojim se uređuje sport - tačka 13) / Food allowance paid to amateur athletes by amateur sports clubs, in accordance with the law governing sports - item 13)

10.100

9.970

4.

Naknada za rad članova izbornih komisija, biračkih i glasačkih odbora i za rad na popisu stanovništva - tačka 29) / Remuneration for the work of members of election commissions, polling station committee and voting boards and for work on the census - item 29)

5.423

5.353

5.

Novčana pomoć fizičkim licima koja nisu zaposlena kod davaoca - tačka 30) / Financial help to individuals who are not employed by the provider - item 30)

13.420

13.248

6.

Naknada troškova boravka fizičkim licima koja učestvuju u programima Evropske unije i drugih međunarodnih organizacija - tačka 31) / Reimbursement of living expenses to individuals participating in programs of the European Union and other international organizations - item 31)

103.225

101.900

II

Neoporezivi iznosi iz člana 18. stav 1. ZPDG / Non-taxable amounts from Article 18, paragraph 1 of the Personal Income Tax Law

    

1.

Naknada dokumentovanih troškova prevoza za dolazak i odlazak sa rada - tačka 1) / Reimbursement of documented transport costs for arrival and departure from work - item 1)

4.040

3.988

2.

Dnevnica za službeno putovanje u zemlji - tačka 2) / Per diem for business trip in the country - item 2)

2.425

2.394

3.

Naknada prevoza na službenom putovanju sopstvenim automobilom - tačka 5) / Compensation for transport on a business trip by own car - item 5)

7.071

6.980

4.

Solidarna pomoć za slučaj bolesti, zdravstvene rehabilitacije ili invalidnosti zaposlenog ili člana njegove porodice - tačka 7) / Solidarity help in the case of illness, health rehabilitation or disability of an employee or a member of his family - item 7)

40.399

39.881

5.

Poklon deci zaposlenih, starosti do 15 godina, povodom Nove godine i Božića - tačka 8) / Gift for children of employees, up to 15 years of age, on the occasion of New Year and Christmas - item 8)

10.100

9.970

6.

Jubilarna nagrada zaposlenima, u skladu sa zakonom koji uređuje rad - tačka 9) / Anniversary award to employees, in accordance with the law governing work - item 9)

20.198

19.939

7.

Pomoć u slučaju smrti člana porodice zaposlenog - tačka 9a) / Help in the case of death of an employee's family member - point 9a)

70.696

69.789

III

Neoporezivi iznos iz člana 21a stav 2. ZPDG i člana 13. stav 3. Zakona o doprinosima za obavezno socijalno osiguranje / Non-taxable amount referred to in Article 21a paragraph 2 of the Personal Income Tax Law and Article 13 paragraph 3 of the Law on Mandatory Social Security Contributions

    

1.

Premija za dobrovoljno zdravstveno osiguranje i penzijski doprinos u dobrovoljni penzijski fond / Premium for voluntary health insurance and pension contribution to the voluntary pension fund

6.062

5.984

IV

Neoporezivi iznos iz člana 83. stav 4. tačka 1) ZPDG / Non-taxable amount from Article 83, paragraph 4, item 1) of the Personal Income Tax Law

    

1.

Pojedinačno ostvaren dobitak od igara na sreću / Individual winnings from games of chance

103.225

101.900

V

Neoporezivi iznos iz člana 85. stav 1. tačka 11) ZPDG / Non-taxable amount from Article 85, paragraph 1, item 11) of the Personal Income Tax Law

    

1.

Nagrade i druga slična davanja fizičkim licima koja nisu zaposlena kod isplatioca / Rewards and other similar benefits to individuals who are not employed by the payer

13.420

13.248