KLIKLOGO6m.GIF
 
Od 01/08/2008 naprej velja nova Uredba - U.l.št. 76/2008 v EUR
Od 01/01/2007 naprej velja nova Uredba - U.l.št. 140/2006 v EUR
Od 01/01/2005 naprej velja nova Uredba - U.l. št. 142/2004

U.l. št.datummesecplačaobdobjeplačaprehrana na danprevoz na delodnevnica 6-8dnevnica 8-12dnevnica nad 12kilometrinaterenski dodatekločeno življenje stanovanjeločeno življenje prehranajubilejne nagrade 10 letjubilejne nagrade 20 letjubilejne nagrade 30 letodpravnina upokojitevsolidarna pomoč,smrt delavcasolidarna pomoč drugoobvezna praksaregresregres Dogovor*študentski servis**minimalna plača***kilometrina 40% *1
8101.06.20203/20201.758,2701/2020-03/20201.788,150,000,000,000,000,000,000,003223935.2755.3641.7882641.7581.23189700,00
6029.04.202002/20201.799,6612/2019-02/20201.820,510,000,000,000,000,000,000,003284015.3995.4621.8212701.8001.26091800,00
3527.03.202001/20201.806,5011/2019-01/20201.853,300,000,000,000,000,000,000,003344085.4205.5601.8532711.8071.26592100,00
1228.02.202012/20191.855,2510/2019-12/20191.831,690,000,000,000,000,000,000,003304035.5665.4951.8322781.8551.29994600,00
528.01.202011/20191.897,9009/2019-11/20191.784,160,000,000,000,000,000,000,003213935.6945.3521.7842851.8981.32996800,00
031.12.201910/20191.741,7008/2019-10/20191.726,600,000,000,000,000,000,000,003113805.2255.1801.7272611.7421.21988800,00
029.11.201909/20191.712,1107/2019-09/20191.725,140,000,000,000,000,000,000,003113805.1365.1751.7252571.7121.19887300,00
6530.10.201908/20191.725,9106/2019-08/20191.727,040,000,000,000,000,000,000,003113805.1785.1811.7272591.7261.20888000,00
5827.09.201907/20191.737,4205/2019-07/20191.727,770,000,000,000,000,000,000,003113805.2125.1831.7282611.7371.21688600,00
5330.08.201906/20191.717,7804/2019-06/20191.725,530,000,000,000,000,000,000,003113805.1535.1771.7262581.7181.20287600,00
4726.07.201905/20191.728,1203/2019-05/20191.737,020,000,000,000,000,000,000,003133825.1845.2111.7372591.7281.21088100,00
4328.06.201904/20191.730,7002/2019-04/20191.732,540,000,000,000,000,000,000,003123815.1925.1981.7332601.7311.21188300,00
3531.05.201903/20191.752,3401/2019-03/20191.732,030,000,000,000,000,000,000,003123815.2575.1961.7322631.7521.22789400,00
2626.04.201902/20191.714,4912/2018-02/20191.741,930,000,000,000,000,000,000,003143835.1435.2261.7422571.7141.20087400,00
2029.03.201901/20191.729,1511/2018-01/20191.774,680,000,000,000,000,000,000,003193905.1875.3241.7752591.7291.21088200,00
1408.03.201912/20181.782,1210/2018-12/20181.757,140,000,000,000,000,000,000,003163875.3465.2711.7572671.7821.24790900,00
630.01.201911/20181.812,7309/2018-11/20181.707,600,000,000,000,000,000,000,003073765.4385.1231.7082721.8131.26992400,00
8428.12.201810/20181.676,3808/2018-10/20181.659,610,000,000,000,000,000,000,002993655.0294.9791.6602511.6761.17385500,00
8324.12.20180,0000,000,000,000,000,000,000,000,000000000008870,00
8324.12.20180,0000,000,000,000,000,000,000,000,000000000009410,00
7730.11.20189/20181.632,8807/2018-09/20181.651,040,000,000,000,000,000,000,002973634.8994.9531.6512451.6331.14383300,00
6930.10.20188/20181.669,516/2018-8/20181.658,110,000,000,000,000,000,000,002983655.0094.9741.6582501.6701.16985100,00
6428.09.20187/20181.650,8405/2018-07/20181.656,020,000,000,000,000,000,000,002983644.9534.9681.6562481.6511.15684200,00
5831.08.20186/20181.654,0004/2018-6/20181.660,470,000,000,000,000,000,000,002993654.9624.9811.6602481.6541.15884400,00
5227.07.20185/20181.663,2303/2018-05/20181.666,030,000,000,000,000,000,000,003003674.9904.9981.6662491.6631.16484800,00
4429.06.20184/20181.664,1902/2018-04/20181.657,680,000,000,000,000,000,000,002983654.9934.9731.6582501.6641.16584900,00
3630.05.201803/20181.670,6901/2018-03/20181.656,020,000,000,000,000,000,000,002983645.0124.9681.6562511.6711.16985200,00
3026.04.201802/20181.638,0012/2017-02/20181.673,440,000,000,000,000,000,000,003013684.9145.0201.6732461.6381.14783500,00
2130.03.20181/20181.659,2711/2017-01/20181.713,150,000,000,000,000,000,000,003083774.9785.1391.7132491.6591.16184600,00
1507.03.201812/20171.723,1310/2017-12/20171.700,640,000,000,000,000,000,000,003063745.1695.1021.7012581.7231.20687900,00
526.01.201811/20171.756,9509/2017-11/20171.661,250,000,000,000,000,000,000,002993655.2714.9841.6612641.7571.23089600,00
526.01.20180,0000,000,000,000,000,000,000,000,000000000008430,00
7928.12.201710/20171.621,4608/2017-10/20171.613,170,000,000,000,000,000,000,002903554.8644.8401.6132431.6211.13582700,00
6908.12.201709/20171.604,3807/2017-09/20171.603,710,000,000,000,000,000,000,002893534.8134.8111.6042411.6041.12381800,00
6310.11.201708/20171.613,6206/2017-08/20171.602,980,000,000,000,000,000,000,002893534.8414.8091.6032421.6141.13082300,00
5429.09.201707/20171.593,1005/2017-07/20171.603,000,000,000,000,000,000,000,002893534.7794.8091.6032391.5931.11581200,00
4629.08.201706/20171.602,2104/2017-06/20171.602,360,000,000,000,000,000,000,002883534.8074.8071.6022401.6021.12281700,00
4128.07.201705/20171.613,7303/2017-05/20171.609,430,000,000,000,000,000,000,002903544.8414.8281.6092421.6141.13082300,00
3330.06.201704/20171.591,0102/2017-04/20171.598,680,000,000,000,000,000,000,002883524.7734.7961.5992391.5911.11481100,00
2702.06.201703/20171.623,5701/2017-03/20171.599,100,000,000,000,000,000,000,002883524.8714.7971.5992441.6241.13682800,00
2228.04.201702/20171.581,3712/2016-02/20171.609,110,000,000,000,000,000,000,002903544.7444.8271.6092371.5811.10780600,00
1531.03.201701/20171.592,1511/2016-01/20171.644,580,000,000,000,000,000,000,002963624.7764.9341.6452391.5921.11581200,00
1103.03.201712/20161.653,6710/2016-12/20161.636,510,000,000,000,000,000,000,002953604.9614.9101.6372481.6541.15884300,00
427.01.201711/20161.687,6409/2016-11/20161.604,800,000,000,000,000,000,000,002893535.0634.8141.6052531.6881.18186100,00
427.01.20170,0000,000,000,000,000,000,000,000,000000000008050,00
8629.12.201610/20161.567,9908/2016-10/20161.565,850,000,000,000,000,000,000,002823444.7044.6981.5662351.5681.09880000,00
7425.11.201609/20161.558,2907/2016-09/20161.559,790,000,000,000,000,000,000,002813434.6754.6791.5602341.5581.09179500,00
6728.10.201608/20161.574,3006/2016-08/20161.561,860,000,000,000,000,000,000,002813444.7234.6861.5622361.5741.10280300,00
6230.09.201607/20161.549,7805/2016-07/20161.558,500,000,000,000,000,000,000,002813434.6494.6761.5592321.5501.08579000,00
5909.09.20166/20161.564,4904/2016-06/20161.565,610,000,000,000,000,000,000,002823444.6934.6971.5662351.5641.09579800,00
5229.07.201605/20161.561,2603/2016-05/20161.575,150,000,000,000,000,000,000,002843474.6844.7251.5752341.5611.09379600,00
4630.06.201604/20161.571,1202/2016-04/20161.579,530,000,000,000,000,000,000,002843474.7134.7391.5802361.5711.10080100,00
3903.06.201603/20161.593,2701/2016-03/20161.575,810,000,000,000,000,000,000,002843474.7804.7271.5762391.5931.11581300,00
3206.05.201602/20161.574,2212/2015-02/20161.576,340,000,000,000,000,000,000,002843474.7234.7291.5762361.5741.10280300,00
2815.04.201601/20161.559,7911/2015-01/20161.611,600,000,000,000,000,000,000,002903554.6794.8351.6122341.5601.09279500,00
1804.03.201612/20151.594,9310/2015-12/20151.606,550,000,000,000,000,000,000,002893534.7854.8201.6072391.5951.11681300,00
528.01.201611/20151.679,4103/2015-11/20151.583,800,000,000,000,000,000,000,002853485.0384.7511.5842521.6791.17685600,00
10630.12.201510/20151.540,588/2015-10/20151.529,050,000,000,000,000,000,000,002753364.6224.5871.5292311.5411.07878600,00
9130.11.201509/20151.522,0707/2015-09/20151.529,430,000,000,000,000,000,000,002753364.5664.5881.5292281.5221.06577600,00
8406.11.201508/20151.524,4406/2015-08/20151.535,360,000,000,000,000,000,000,002763384.5734.6061.5352291.5241.06777700,00
7330.09.201507/20151.541,8305/2015-07/20151.536,730,000,000,000,000,000,000,002773384.6254.6101.5372311.5421.07978600,00
6228.08.201506/20151.539,8204/2015-06/20151.537,430,000,000,000,000,000,000,002773384.6194.6121.5372311.5401.07878500,00
5731.07.201505/20151.528,5003/2015-05/20151.535,370,000,000,000,000,000,000,002763384.5864.6061.5352291.5291.07078000,00
4730.06.201504/20151.543,9501/2015-04/20151.537,090,000,000,000,000,000,000,002773384.6324.6111.5372321.5441.08178700,00
3729.05.201503/20151.550,0001/2015-03/20151.534,790,000,000,000,000,000,000,002763384.6504.6041.5352331.5501.08579100,00
3030.04.20152/20151.515,9812/2015-02/20151.540,080,000,000,000,000,000,000,002773394.5484.6201.5402271.5161.06177300,00
2303.04.201501/20151.538,0111/2014-01/20151.579,240,000,000,000,000,000,000,002843474.6144.7381.5792311.5381.07778400,00
1227.02.201512/20141.566,0910/2014-12/20141.581,030,000,000,000,000,000,000,002853484.6984.7431.5812351.5661.09679900,00
630.01.201511/20141.633,2209/2014-11/20141.565,500,000,000,000,000,000,000,002823444.9004.6971.5662451.6331.14383300,00
630.01.20150,0000,000,000,000,000,000,000,000,000000000007910,00
9629.12.201410/20141.543,6608/2014-10/20141.526,670,000,000,000,000,000,000,002753364.6314.5801.5272321.5441.08178700,00
8528.11.201409/20141.519,3207/2014-09/20141.523,970,000,000,000,000,000,000,002743354.5584.5721.5242281.5191.06477500,00
7727.10.201408/20141.516,9306/2014-08/20141.524,660,000,000,000,000,000,000,002743354.5514.5741.5252281.5171.06277400,00
6926.09.201407/20141.535,6605/2014-07/20141.529,560,000,000,000,000,000,000,002753374.6074.5891.5302301.5361.07578300,00
6429.08.201406/20141.521,3804/2014-06/20141.528,180,000,000,000,000,000,000,002753364.5644.5851.5282281.5211.06577600,00
5901.08.201405/20141.531,6603/2014-05/20141.529,870,000,000,000,000,000,000,002753374.5954.5901.5302301.5321.07278100,00
5107.07.201404/20141.531,5602/2014-04/20141.526,280,000,000,000,000,000,000,002753364.5954.5791.5262301.5321.07278100,00
3830.05.201403/20141.526,3601/2014-03/20141.527,260,000,000,000,000,000,000,002753364.5794.5821.5272291.5261.06877800,00
3309.05.201402/20141.520,8812/2013-02/20141.533,440,000,000,000,000,000,000,002763374.5634.6001.5332281.5211.06577600,00
2128.03.201401/20141.534,5411/2013-01/20141.565,680,000,000,000,000,000,000,002823444.6044.6971.5662301.5351.07478300,00
1528.02.201412/20131.544,8510/2013-12/20131.562,770,000,000,000,000,000,000,002813444.6354.6881.5632321.5451.08178800,00
905.02.201411/20131.617,199/2013-11/20131.546,250,000,000,000,000,000,000,002783404.8524.6391.5462431.6171.13282500,00
731.01.20140,0000,000,000,000,000,000,000,000,000000000007890,00
11127.12.201310/20131.526,1108/2013-10/20131.509,430,000,000,000,000,000,000,002723324.5784.5281.5092291.5261.06877800,00
9622.11.201309/20131.495,2807/2013-09/20131.504,060,000,000,000,000,000,000,002713314.4864.5121.5042241.4951.04776300,00
8928.10.201308/20131.506,8806/2013-08/20131.504,110,000,000,000,000,000,000,002713314.5214.5121.5042261.5071.05576900,00
7927.09.201307/20131.510,0205/2013-07/20131.509,700,000,000,000,000,000,000,002723324.5304.5291.5102271.5101.05777000,00
7130.08.201306/20131.495,4504/2013-06/20131.511,960,000,000,000,000,000,000,002723334.4864.5361.5122241.4951.04776300,00
6326.07.201305/20131.523,6503/2013-05/20131.520,190,000,000,000,000,000,000,002743344.5714.5611.5202291.5241.06777700,00
5528.06.201304/20131.516,8202/2013-04/20131.511,510,000,000,000,000,000,000,002723334.5504.5351.5122281.5171.06277400,00
4629.05.201303/20131.520,0801/2013-03/20131.513,830,000,000,000,000,000,000,002723334.5604.5411.5142281.5201.06477500,00
3729.04.201302/20131.497,5512/2012-02/20131.518,720,000,000,000,000,000,000,002733344.4934.5561.5192251.4981.04876400,00
2729.03.201301/20131.523,8011/2012-01/20131.557,000,000,000,000,000,000,000,002803434.5714.6711.5572291.5241.06777700,00
1726.02.201312/20121.534,5410/2012-12/20121.554,150,000,000,000,000,000,000,002803424.6044.6621.5542301.5351.07478300,00
829.01.201311/20121.611,9309/2012-11/20121.538,940,000,000,000,000,000,000,002773394.8364.6171.5392421.6121.12882200,00
829.01.20130,0000,000,000,000,000,000,000,000,000000000007840,00
10728.12.201210/20121.515,958/2012-10/20121.505,970,000,000,000,000,000,000,002713314.5484.5181.5062271.5161.06177300,00
8823.11.201209/20121.489,0007/2012-09/20121.500,000,000,000,000,000,000,000,002703304.4674.5001.5002231.4891.04275900,00
8026.10.201208/20121.512,9506/2012-08/20121.504,110,000,000,000,000,000,000,002713314.5394.5121.5042271.5131.05977200,00
7328.09.20127/20121.498,0505/2012-7/20121.511,810,000,000,000,000,000,000,002723334.4944.5351.5122251.4981.04976400,00
6731.08.201206/20121.501,4004/2012-06/20121.518,810,000,000,000,000,000,000,002733344.5044.5561.5192251.5011.05176600,00
5831.07.20125/20121.535,9303/2012-05/20121.530,040,000,000,000,000,000,000,002753374.6084.5901.5302301.5361.07578300,00
5106.07.201204/20121.519,1202/2012-04/20121.526,590,000,000,000,000,000,000,002753364.5574.5801.5272281.5191.06377500,00
4201.06.201203/20121.535,1101/2012-03/20121.529,090,000,000,000,000,000,000,002753364.6054.5871.5292301.5351.07578300,00
3026.04.201202/20121.523,1112/2011-02/20121.532,810,000,000,000,000,000,000,002763374.5694.5981.5332281.5231.06677700,00
2430.03.201201/20121.529,0411/2011-01/20121.575,980,000,000,000,000,000,000,002843474.5874.7281.5762291.5291.07078000,00
1320.02.201212/20111.546,0910/2011-12/20111.569,520,000,000,000,000,000,000,002833454.6384.7091.5702321.5461.08278900,00
803.02.201211/20111.651,8809/2011-11/20111.556,460,000,000,000,000,000,000,002803424.9564.6691.5562481.6521.15684200,00
523.01.20120,0000,000,000,000,000,000,000,000,000000000007630,00
10729.12.201110/20111.510,4408/2011-10/20111.513,800,000,000,000,000,000,000,002723334.5314.5411.5142271.5101.05777000,00
9425.11.201109/20111.506,8707/2011-09/20111.510,400,000,000,000,000,000,000,002723324.5214.5311.5102261.5071.05576900,00
8628.10.201108/20111.524,1506/2011-08/20111.515,090,000,000,000,000,000,000,002733334.5724.5451.5152291.5241.06777700,00
7529.09.201107/20111.550,1605/2011-07/20111.512,250,000,000,000,000,000,000,002723334.6504.5371.5122331.5501.08579100,00
6902.09.201106/20111.520,9204/2011-06/20111.513,750,000,000,000,000,000,000,002723334.5634.5411.5142281.5211.06577600,00
6029.07.201105/20111.515,6303/2011-05/20111.514,740,000,000,000,000,000,000,002733334.5474.5441.5152271.5161.06177300,00
5229.06.201104/20111.504,6502/2011-04/20111.507,400,000,000,000,000,000,000,002713324.5144.5221.5072261.5051.05376700,00
4027.05.201103/20111.523,9801/2011-03/20111.504,630,000,000,000,000,000,000,002713314.5724.5141.5052291.5241.06777700,00
3229.04.201102/20011.493,5412/2010-02/20111.508,100,000,000,000,000,000,000,002713324.4814.5241.5082241.4941.04576200,00
2401.04.201101/20111.496,3511/2010-01/20111.555,490,000,000,000,000,000,000,002803424.4894.6661.5552241.4961.04776300,00
1225.02.201112/20101.534,0410/2010-12/20101.552,290,000,000,000,000,000,000,002793424.6024.6571.5522301.5341.07478200,00
628.01.201111/20101.634,4809/2010-11/20101.536,120,000,000,000,000,000,000,002773384.9034.6081.5362451.6341.14483400,00
314.01.20110,0000,000,000,000,000,000,000,000,000000000007480,00
10729.12.201010/20101.487,8608/2010-10/20101.486,880,000,000,000,000,000,000,002683274.4644.4611.4872231.4881.04275900,00
9219.11.20109/20101.485,5807/2010-09/20101.484,480,000,000,000,000,000,000,002673274.4574.4531.4842231.4861.04075800,00
8602.11.201008/20101.487,2006/2010-08/20101.486,490,000,000,000,000,000,000,002683274.4624.4591.4862231.4871.04175800,00
7601.10.201007/20101.480,6905/2010-07/20101.482,430,000,000,000,000,000,000,002673264.4424.4471.4822221.4811.03675500,00
7003.09.201006/20101.491,5704/2010-06/20101.483,340,000,000,000,000,000,000,002673264.4754.4501.4832241.4921.04476100,00
6303.08.201005/20101.475,0403/2010-05/20101.485,920,000,000,000,000,000,000,002673274.4254.4581.4862211.4751.03375200,00
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7121.07.20035/2003249.309,003/2003-5/2003246.649,000,000,000,000,000,000,000,0044.39754.26398.660147.989197.319747.927739.947246.64937.396249.309174.516127.14800,00
008.07.20030,0000,000,0028,430,000,000,00189,500,00000000000000075,80
024.06.20030,0000,000,0027,980,000,000,00186,500,00000000000000074,60
5920.06.20034/2003246.928,002/2003-4/2003244.047,000,000,000,000,000,000,000,0043.92853.69097.619146.428195.238740.784732.141244.04737.039246.928172.850125.93300,00
010.06.20030,0000,000,0028,020,000,000,00186,800,00000000000000074,72
027.05.20030,0000,000,0027,780,000,000,00185,200,00000000000000074,08
4823.05.20033/2003243.699,001/2003-3/2003244.095,000,000,000,000,000,000,000,0043.93753.70197.638146.457195.276731.097732.285244.09536.555243.699170.589124.28600,00
013.05.20030,0000,000,0027,590,000,000,00183,900,00000000000000073,56
029.04.20030,0000,000,0027,570,000,000,00183,800,00000000000000073,52
3825.04.20032/2003241.505,0012/2002-02/2003250.256,000,000,000,000,000,000,000,0045.04655.056100.102150.154200.205724.515750.768250.25636.226241.505169.054123.16800,00
001.04.20030,0000,000,0027,120,000,000,00180,800,00000000000000072,32
2921.03.20031/2003247.080,0011/2002-01/2003254.041,000,000,000,000,000,000,000,0045.72755.889101.616152.425203.233741.240762.123254.04137.062247.080172.956126.01100,00
004.03.20030,0000,000,0027,120,000,000,00180,800,00000000000000072,32
1821.02.200312/2002262.136,0010/2002-12/2002251.632,000,000,000,000,000,000,000,0045.29455.359100.653150.979201.306786.408754.896251.63239.320262.136183.495133.68900,00
018.02.20030,0000,000,0027,530,000,000,00183,500,00000000000000073,40
004.02.20030,0000,000,0027,510,000,000,00183,400,00000000000000073,36
723.01.200311/2002252.885,0009/2002-11/2002243.008,000,000,000,000,000,000,000,0043.74153.46297.203145.805194.406758.655729.024243.00837.933252.885177.020128.97100,00
021.01.20030,0000,000,0027,500,000,000,00183,300,00000000000000073,32
007.01.20030,0000,000,0027,500,000,000,00183,300,00000000000000073,32
024.12.20020,0000,000,0027,500,000,000,00183,300,00000000000000073,32
11220.12.200210/2002239.880,008/2002-10/2002237.422,000,000,000,000,000,000,000,0042.73652.23394.969142.453189.938719.640712.266237.42235.982239.880167.916122.33900,00
10913.12.20020,0000,000,000,000,000,000,000,000,00000000000000103.6430,00
010.12.20020,0000,000,0026,850,000,000,00179,000,00000000000000071,60
026.11.20020,0000,000,0026,130,000,000,00174,200,00000000000000069,68
10022.11.20029/2002236.231,007/2002-9/2002234.807,000,000,000,000,000,000,000,0042.26551.65893.923140.884187.846708.693704.421234.80735.435236.231165.362120.47800,00
012.11.20020,0000,000,0026,970,000,000,00179,800,00000000000000071,92
029.10.20020,0000,000,0027,920,000,000,00186,100,00000000000000074,44
9024.10.20028/2002236.147,006/2002-8/2002232.452,000,000,000,000,000,000,000,0041.84151.13992.981139.471185.962708.441697.356232.45235.422236.147165.303120.43500,00
001.10.20020,0000,000,0028,110,000,000,00187,400,00000000000000074,96
8327.09.20027/2002232.050,005/2002-7/2002230.763,000,000,000,000,000,000,000,0041.53750.76892.305138.458184.610696.150692.289230.76334.808232.050162.435118.34600,00
017.09.20020,0000,000,0028,080,000,000,00187,200,00000000000000074,88
003.09.20020,0000,000,0027,750,000,000,00185,000,00000000000000074,00
7730.08.20026/2002229.169,004/2002-6/2002229.684,000,000,000,000,000,000,000,0041.34350.53091.874137.810183.747687.507689.052229.68434.375229.169160.418116.87600,00
020.08.20020,0000,000,0027,710,000,000,00184,700,00000000000000073,88
006.08.20020,0000,000,0027,680,000,000,00184,500,00000000000000073,80
6902.08.20020,0000,000,000,000,000,000,000,000,00000000000000101.6110,00
023.07.20020,0000,000,0027,420,000,000,00182,800,00000000000000073,12
6319.07.20025/2002231.072,003/2002-5/2002228.964,000,000,000,000,000,000,000,0041.21450.37291.586137.378183.171693.216686.892228.96434.661231.072161.750117.84700,00
009.07.20020,0000,000,0027,500,000,000,00183,300,00000000000000073,32
5804.07.20020,002/2002-4/2002226.364,000,000,000,000,000,000,000,0040.74649.80090.546135.818181.0910679.092226.364000000,00
025.06.20020,0000,000,0027,380,000,000,00182,500,00000000000000073,00
5421.06.20024/2002228.810,002/2002-4/2002226.372,000,000,000,000,000,000,000,0040.74749.80290.549135.823181.098686.430679.116226.37234.322228.810160.167116.69300,00
011.06.20020,0000,000,0027,270,000,000,00181,800,00000000000000072,72
028.05.20020,0000,000,0027,960,000,000,00186,400,00000000000000074,56
4524.05.20023/2002227.002,001/2002-3/2002225.557,000,000,000,000,000,000,000,0040.60049.62390.223135.334180.446681.006676.671225.55734.050227.002158.901115.77100,00
014.05.20020,0000,000,0027,740,000,000,00184,900,00000000000000073,96
030.04.20020,0000,000,0028,050,000,000,00187,000,00000000000000074,80
3623.04.20022/2002223.273,0012/2001-2/2002227.938,000,000,000,000,000,000,000,0041.02950.14691.175136.763182.350669.819683.814227.93833.491223.273156.291113.86900,00
016.04.20020,0000,000,0028,620,000,000,00190,800,00000000000000076,32
003.04.20020,0000,000,0027,680,000,000,00184,500,00000000000000073,80
2522.03.200201.2002226.397,0011.2001-01.2002231.796,000,000,000,000,000,000,000,0041.72350.99592.718139.078185.437679.191695.388231.79633.960226.397158.478115.46200,00
019.03.20020,0000,000,0026,880,000,000,00179,200,00000000000000071,68
005.03.20020,0000,000,0025,820,000,000,00172,100,00000000000000068,84
1622.02.200212.2001234.137,0010.2001-12.2001229.384,000,000,000,000,000,000,000,0041.28950.46491.754137.630183.507702.411688.152229.38435.121234.137163.896119.41000,00
019.02.20020,0000,000,0025,710,000,000,00171,400,00000000000000068,56
005.02.20020,0000,000,0025,490,000,000,00169,900,00000000000000067,96
904.02.200211-2001234.840,009/2001-11/2001222.711,000,000,000,000,000,000,000,0040.08848.99689.084133.627178.169704.520668.133222.71135.226234.840164.388119.76800,00
730.01.200202/20020,000,000,000,000,000,000,000,000,0000000000000094.6750,00
022.01.20020,0000,000,0025,230,000,000,00168,200,00000000000000067,28
008.01.20020,000,000,0025,230,000,000,00168,200,00000000000000067,28
001.01.20020,000,000,0024,840,000,000,00165,600,00000000000000066,24
10722.12.200110.2001219.182,008.2001-10.2001216.550,000,000,000,000,000,000,000,0038.97947.64186.620129.930173.240657.546649.650216.55032.877219.182153.427111.78300,00
011.12.20010,000,000,0024,630,000,000,00164,200,00000000000000065,68
9323.11.20019/2001214.093,007.2001-9.2001213.527,000,000,000,000,000,000,000,0038.43546.97685.411128.116170.822642.279640.581213.52732.114214.093149.865109.18700,00
013.11.20010,000,000,0024,920,000,000,00166,100,00000000000000066,44
030.10.20010,000,000,0025,290,000,000,00168,600,00000000000000067,44
8219.10.20018/2001216.370,006.2001-8.2001211.945,000,000,000,000,000,000,000,0038.15046.62884.778127.167169.556649.110635.835211.94532.456216.370151.459110.34900,00
016.10.20010,0000,000,0025,520,000,000,00170,100,00000000000000068,04
002.10.20010,0000,000,0025,580,000,000,00170,500,00000000000000068,20
7628.09.20017.2001210.116,005.2001-7.2001209.996,000,000,000,000,000,000,000,0037.79946.19983.998125.998167.997630.348629.988209.99631.517210.116147.081107.15900,00
018.09.20010,0000,000,0026,990,000,000,00179,900,00000000000000071,96
6924.08.20016/2001209.344,004/2001-6/2001208.926,000,000,000,000,000,000,000,0037.60745.96483.570125.356167.141628.032626.778208.92631.402209.344146.541106.76500,00
6403.08.20018/20010,000,000,000,000,000,000,000,000,0000000000000092.1860,00
6227.07.20015/2001210.531,003/2001-5/2001208.042,000,000,000,000,000,000,000,0037.44845.76983.217124.825166.434631.593624.126208.04231.580210.531147.372107.37100,00
024.07.20010,000,000,0025,830,000,000,00172,200,00000000000000068,88
010.07.20010,000,000,0025,830,000,000,00172,200,00000000000000068,88
001.07.20010,000,000,0025,860,000,000,00172,400,00000000000000068,96
027.06.20010,000,000,0026,840,000,000,00178,900,00000000000000071,56
5222.06.20014/2001206.892,002/2001-4/2001206.031,000,000,000,000,000,000,000,0037.08645.32782.412123.619164.825620.676618.093206.03131.034206.892144.824105.51500,00
012.06.20010,000,000,0027,740,000,000,00184,900,00000000000000073,96
4024.05.20013/2001206.687,001/2001-3/2001206.167,000,000,000,000,000,000,000,0037.11045.35782.467123.700164.934620.061618.501206.16731.003206.687144.681105.41000,00
015.05.20010,000,000,0029,220,000,000,00194,800,00000000000000077,92
003.05.20010,000,000,0028,490,000,000,00189,900,00000000000000075,96
3128.04.200102/2001204.500,0012/2000-02/2001208.282,000,000,000,000,000,000,000,0037.49145.82283.313124.969166.626613.500624.846208.28230.675204.500143.150104.29500,00
018.04.20010,000,000,0027,620,000,000,00184,100,00000000000000073,64
003.04.20010,000,000,0026,420,000,000,00176,100,00000000000000070,44
2123.03.200101/2001207.312,0011/2000-01/2001211.087,000,000,000,000,000,000,000,0037.99646.43984.435126.652168.870621.936633.261211.08731.097207.312145.118105.72900,00
020.03.20010,000,000,0025,860,000,000,00172,400,00000000000000068,96
006.03.20010,000,000,0026,130,000,000,00174,200,00000000000000069,68
1223.02.200112/2000213.026,0010/2000-12/2000207.573,000,000,001.218,001.750,003.500,000,000,0037.36345.66683.029124.544166.058639.078622.719207.57331.954213.026149.118108.64300,00
020.02.20010,000,000,0026,420,000,000,00176,100,00000000000000070,44
006.02.20010,000,000,0025,950,000,000,00173,000,00000000000000069,20
626.01.200111/2000212.914,0009/2000-11/2000200.761,000,000,000,000,000,000,000,0036.13744.16780.304120.457160.609638.742602.283200.76131.937212.914149.040108.58600,00
023.01.20010,000,000,0025,620,000,000,00170,800,00000000000000068,32
212.01.20010,0000,000,000,000,000,000,000,000,0000000000000084.4180,00
11821.12.200010/2000196.779,008/2000-10/2000194.343,000,000,000,000,000,000,000,0034.98242.75577.737116.606155.474590.337583.029194.34329.517196.779137.745100.35700,00
10928.11.200009/2000192.558,007/2000-9/2000192.256,000,000,000,000,000,000,000,0034.60642.29676.902115.354153.805577.674576.768192.25628.884192.558134.79198.20500,00
014.11.20000,000,000,0024,930,000,000,00166,200,00000000000000066,48
002.11.20000,000,000,0026,400,000,000,00176,000,00000000000000070,40
9720.10.20008/2000193.685,006/2000-8/2000190.674,000,000,000,000,000,000,000,0034.32141.94876.270114.404152.539581.055572.022190.67429.053193.685135.58098.77900,00
8728.09.200007/2000190.523,0005/2000-07/2000188.802,000,000,000,000,000,000,000,0033.98441.53675.521113.281151.042571.569566.406188.80228.578190.523133.36697.16700,00
019.09.20000,000,000,0025,070,000,000,00167,100,00000000000000066,84
005.09.20000,000,000,0024,410,000,000,00162,700,00000000000000065,08
7523.08.200006/2000187.817,0004/2000-06/2000186.067,000,000,000,000,000,000,000,0033.49240.93574.427111.640148.854563.451558.201186.06728.173187.817131.47295.78700,00
022.08.20000,000,000,0023,960,000,000,00159,700,00000000000000063,88
008.08.20000,000,000,0023,300,000,000,00155,300,00000000000000062,12
6904.08.20000,0000,000,000,000,000,000,000,000,0000000000000080.7830,00
025.07.20000,000,000,0024,080,000,000,00160,500,00000000000000064,20
6521.07.200005/2000188.065,0003/2000-05/2000184.577,000,000,000,000,000,000,000,0033.22440.60773.831110.746147.662564.195553.731184.57728.210188.065131.64695.91300,00
6207.07.20000,0000,000,000,000,000,000,000,000,0000000000000077.0100,00
027.06.20000,000,000,0024,920,000,000,00166,100,00000000000000066,44
5723.06.200004/2000182.304,0002/2000-04/2000181.798,000,000,000,000,000,000,000,0032.72439.99672.719109.079145.438546.912545.394181.79827.346182.304127.61392.97500,00
030.05.20000,000,000,0024,510,000,000,00163,400,00000000000000065,36
4426.05.200003/2000183.351,0001/2000-03/2000180.599,000,000,000,000,000,000,000,0032.50839.73272.240108.359144.479550.053541.797180.59927.503183.351128.34693.50900,00
016.05.20000,000,000,0023,100,000,000,00154,000,00000000000000061,60
3521.04.200002/2000179.733,0012/1999-02/2000184.590,000,000,000,000,000,000,000,0033.22640.61073.836110.754147.672539.199553.770184.59026.960179.733125.81391.66400,00
004.04.20000,000,000,0021,900,000,000,00146,000,00000000000000058,40
2624.03.200001/2000178.703,0011/1999-01/2000185.647,000,000,000,000,000,000,000,0033.41640.84274.259111.388148.518536.109556.941185.64726.805178.703125.09291.13900,00
004.03.20000,000,000,0021,260,000,000,00141,700,00000000000000056,68
1725.02.200012/1999195.299,0010/1999-12/1999184.373,000,000,000,000,000,000,000,0033.18740.56273.749110.624147.498585.897553.119184.37329.295195.299136.70999.60200,00
019.02.20000,000,000,0020,460,000,000,00136,400,00000000000000054,56
521.01.200011/1999182.908,009/1999-11/1999177.367,000,000,000,000,000,000,000,0031.92639.02170.947106.420141.894548.724532.101177.36727.436182.908128.03693.28300,00
314.01.20000,0000,000,000,000,000,000,000,000,0000000000000074.2620,00
5923.07.19990,0000,000,000,000,000,000,000,000,0000000000000072.5210,00
3925.05.19990,0000,000,000,000,000,000,000,000,0000000000000068.2230,00
109.01.19990,0000,000,000,000,000,000,000,000,0000000000000068.2230,00


* - Dogovor o politiki plač za obdobje 1999-2001 (Uradni list RS, št. 22/99)

** - Zakon o dohodnini

*1 - 15. člen Uredbe o povračilu stroškov za sklužbena potovanja v tujino (Uradni list RS št. 38/94,63/94, 24/96 in 96/2000)
če je v nalogu za službeno potovanje določeno, da se uporabi za službeno potovanje v tujino lastno motorno vozilo, se do 500 skupno prevoženih kilometrov povrnejo stroški v višini 30 odstotkov cene litra motornega bencina 98 oktanov za prevoženi kilometer. Za prevoženi kilometer nad 500 skupno prevoženih kilometrov se povrnejo stroški v višini 40 odstotkov cene litra motornega bencina 98 oktanov.
Opomba KLIK
Od 01/07/2001 se pri drugih prejemkih (kilometrina ...) uporablja cena neosvinčenega motornega bencina - 95 oktanov namesto 98 oktanov (U.l. RS št. 48/2001).
povracila stroskov Uredba o višini povračil stroškov v zvezi z delom in drugih prejemkov, ki se pri ugotavljanju davčne osnove priznavajo kot odhodek (U.l. RS št. 72/1993, 43/1994, 62/1994, 7/1995, 82/1997, 5/1998, 50/2001)


                             1. člen

Ta uredba določa višino povračil stroškov v zvezi z delom in drugih prejemkov, do katere se povračila stroškov in drugi prejemki ne vštevajo v osnovo za davek od osebnih prejemkov in v osnovo za prispevke za socialno varnost ter višino povračil stroškov v zvezi z delom in drugih prejemkov, do katere se
priznavajo kot odhodek pri ugotavljanju davčne osnove.


                             2. člen

Povračila stroškov v zvezi z delom se ne vštevajo v osnovo za davek od osebnih prejemkov in v osnovo za prispevke za socialno varnost ter se priznajo kot odhodek največ do višine:

1. regres za prehrano med delom - do višine 10% povprečne mesečne plače zaposlenih v Republiki Sloveniji za pretekle tri mesece, preračunano za 22 delovnih dni oziroma 176 delovnih ur. Pri obračunu regresa prehrane med delom lahko izplačevalec upošteva število delovnih dni oziroma ur rednega delovnega časa, opredeljenega z aktom izplačevalca, v skladu z zakonom o delovnih razmerjih;

2. povračilo stroškov prevoza na delo in z dela - do višine stroškov za prevoz z javnimi prevoznimi sredstvi, če ni možnosti prevoza z javnimi prevoznimi sredstvi pa kilometrina do višine 15% cene neosvinčenega motornega bencina - 95 oktanov;

3. dnevnica za službeno potovanje, ki traja:

- 6 do 8 ur - do višine 1.218 SIT,
- 8 do 12 ur - do višine 1.750 SIT,
- nad 12 ur - do višine 3.500 SIT;

4. povračilo stroškov prenočevanja - do višine zneska po predloženem računu, ki ga odobri delodajalec;

5. povračilo stroškov prevoza na službeni poti:

- za potovanja z javnimi prevoznimi sredstvi - do višine stroškov prevoza z javnimi prevoznimi sredstvi, in sicer na podlagi dokazila oziroma računa,

- za potovanja z lastnim prevoznim sredstvom - kilometrina do višine 30% cene neosvinčenega motornega bencina - 95 oktanov;

6. terenski dodatek dnevno - do višine 21% dnevnice za službeno potovanje, ki traja nad 12 ur;

7. povračila stroškov za službena potovanja v tujino: 

- do višine, določene v skladu z uredbo o povračilu stroškov za službena potovanja v tujino (Uradni list RS, št. 38/94, 63/94, 24/96), in sicer dnevnica do višine, določene v skladu s 4., 5.,  6., 7. in 8. členom te uredbe, povračilo stroškov prenočevanja do višine, določene v skladu z 9. členom te uredbe, povračilo stroškov prevoza na službeni poti do višine, določene v skladu z 12. in 15. členom te uredbe ter povračilo drugih stroškov do višine, določene v skladu s 14. členom te uredbe.

Določba 6. člena uredbe o povračilu stroškov za službena potovanja v tujino se za davćne namene smiselno uporablja tako, da se znesek dnevnic, ki ne bo obdavćen poveća:

- ćlanom uprave in nadzornih svetov pravnih oseb ter poslovodjem 
- direktorjem pravnih oseb, ki navedenih organov nimajo in zasebnikom, ki opravljajo dejavnost - za 20%,

- delavcem, ki jih imenuje poslovodja (direktor), so njemu neposredno odgovorni in vodijo posamezno delovno podroćje ali za poslovodjo opravljajo naloge, ki zahtevajo posebno strokovnost - za 10%;
Već v "dnevnice v tujini"

8. nadomestilo za ločeno življenje: 

- povračilo stroškov stanovanja - do višine 18%, 

- povračilo stroškov prehrane - do višine 22% 

povprečne mesečne plače zaposlenih v Republiki Sloveniji za  pretekle tri mesece.


                            2a. člen

Drugi prejemki se ne vštevajo v osnovo za davek od osebnih prejemkov in v osnovo za prispevke za socialno varnost ter se priznajo kot odhodek največ do višine:

1. jubilejne nagrade - do višine 

- za 10 let delovne dobe 40% 
- za 20 let delovne dobe 60% 
- za 30 let delovne dobe 80% 

povprečne mesečne plače zaposlenih v Republiki Sloveniji za pretekle tri mesece;

2. odpravnina ob upokojitvi - do višine treh povprečnih mesečnih plač zaposlenih v Republiki Sloveniji;

3. solidarnostna pomoč: 

- v primeru smrti delavca do višine treh povprečnih mesečnih plač zaposlenih v Republiki Sloveniji za pretekle tri mesece,

- v drugih primerih enkratnih izplačil solidarnostnih pomoči delavcu, ki so vezana na posamezni individualni primer, do višine povprečne mesečne plače zaposlenih v Republiki Sloveniji za pretekle tri mesece.


                             3. člen 

Drugi prejemki se priznavajo kot odhodek največ do višine: 

1. plača pripravnika - do višine 70% plače, določene za delovno mesto, za katerega se pripravnik usposablja, oziroma do višine minimalne plače, če je ta višja;

2. mesečno plačilo učencem, dijakom in študentom za opravljeno obvezno praktično delo v vzgojnoizobraževalnem procesu - do višine 15% povprečne mesečne plače zaposlenih v Republiki Sloveniji;

3. regres za letni dopust - do višine 70% povprečne mesečne plače zaposlenih v Republiki Sloveniji.

Več v "regres"

4. jubilejne nagrade - do višine:

- za 10 let delovne dobe 50%
- za 20 let delovne dobe 75%
- za 30 let delovne dobe 100%

povprečne mesečne neto plače v gospodarstvu Republike Slovenije  za pretekle tri mesece;

5. odpravnina ob upokojitvi - do višine treh povprečnih mesečnih neto plač v gospodarstvu Republike Slovenije za pretekle tri mesece oziroma v višini treh povprečnih mesečnih neto plač delavca za pretekle tri mesece, če je to za delavca ugodneje;

6. solidarnostna pomoč - do višine povprečne neto plače v gospodarstvu Republike Slovenije za pretekle tri mesece.)



                             4. člen

Pri ugotavljanju zneskov iz prejšnjih členov se upoštevajo zadnji znani statistični podatki. Za izračun kilometrine se upošteva maloprodajna cena motornega bencina.


                             5. člen

Ta uredba začne veljati naslednji dan po objavi v Uradnem listu Republike Slovenije in se uporablja od 1.1.1994 dalje.
 
  nogav



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