{"id":1903,"date":"2025-08-29T11:16:48","date_gmt":"2025-08-29T11:16:48","guid":{"rendered":"https:\/\/vrbtim.com\/?p=1903"},"modified":"2025-08-29T11:56:03","modified_gmt":"2025-08-29T11:56:03","slug":"directors-work-engagement","status":"publish","type":"post","link":"https:\/\/vrbtim.com\/en\/2025\/08\/29\/radno-angazovanje-direktora\/","title":{"rendered":"Work engagement of the director outside the employment relationship - rights and obligations"},"content":{"rendered":"\n[et_pb_section fb_built=&#8220;1&#8243; _builder_version=&#8220;4.27.4&#8243; _module_preset=&#8220;default&#8220; global_colors_info=&#8220;{}&#8220;][et_pb_row _builder_version=&#8220;4.27.4&#8243; _module_preset=&#8220;default&#8220; global_colors_info=&#8220;{}&#8220;][et_pb_column type=&#8220;4_4&#8243; _builder_version=&#8220;4.27.4&#8243; _module_preset=&#8220;default&#8220; global_colors_info=&#8220;{}&#8220;][et_pb_code _builder_version=&#8220;4.27.4&#8243; _module_preset=&#8220;default&#8220; hover_enabled=&#8220;0&#8243; sticky_enabled=&#8220;0&#8243;]<section style=\"background:#ffffff; color:#023047; padding:48px 20px; font-family: 'IBM Plex Sans', sans-serif; line-height:1.6;\"> <div style=\"max-width:900px; margin:0 auto;\"> <h1 style=\"font-size:32px; margin-bottom:24px;\">Radno anga\u017eovanje direktora van radnog odnosa \u2013 sve \u0161to treba da znate<\/h1> <pee>Radno anga\u017eovanje direktora ili drugog zakonskog zastupnika jedno je od pitanja koja izazivaju najvi\u0161e nedoumica u praksi. Iako se na prvi pogled \u010dini da je re\u0161enje jasno \u2013 ili direktor zaklju\u010duje ugovor o radu, ili posebni ugovor van radnog odnosa \u2013 detalji oko <strong>poreza, doprinosa, CROSO prijave i naknada<\/strong> pokazuju da stvari nisu nimalo jednostavne.<\/pee> <pee>Ovaj tekst donosi pregled klju\u010dnih pravila, prakti\u010dne primere obra\u010duna i poreskog tretmana, kao i smernice za pravilno popunjavanje obrasca <strong>PPP-PD<\/strong>. Ako ste poslodavac ili direktor, sazna\u0107ete sve \u0161to vam je potrebno da budete uskla\u0111eni sa zakonima i izbegnete nepotrebne rizike.<\/pee> <h2>Pravni osnov i mogu\u0107nosti anga\u017eovanja direktora<\/h2> <pee>\u010clan 48. Zakona o radu predvi\u0111a dva modela:<\/pee> <ul> <li><strong>Ugovor o radu<\/strong> \u2013 direktor postaje zaposleni, ostvaruje sva prava i obaveze kao i drugi radnici.<\/li> <li><strong>Ugovor o pravima i obavezama direktora<\/strong> \u2013 obavljanje funkcije <em>van radnog odnosa<\/em>, uz jasno definisana prava i naknade u ugovoru.<\/li><!-- [et_pb_line_break_holder] -->  <!-- [et_pb_line_break_holder] -->  <img decoding=\"async\" data-src=\"https:\/\/vrbtim.com\/wp-content\/uploads\/2025\/08\/Direktor.png\" <!-- [et_pb_line_break_holder] -- src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" class=\"lazyload\" style=\"--smush-placeholder-width: 1600px; --smush-placeholder-aspect-ratio: 1600\/896;\">         alt=&#8220;Direktor van radnog odnosa \u2013 anga\u017eovanje, naknade i obaveze&#8220;<!-- [et_pb_line_break_holder] -->         style=&#8220;max-width:600px; width:100%; border-radius:12px; margin:0 auto 24px auto; display:block;&#8220; \/><!-- [et_pb_line_break_holder] -->  <!-- [et_pb_line_break_holder] --><\/ul> <h2>Prijava u CROSO<\/h2> <pee>Direktor van radnog odnosa prijavljuje se u <strong>CROSO<\/strong> sa \u0161ifrom osnova 225, osim ako je ve\u0107 osiguran po drugom osnovu (npr. zaposlen kod drugog poslodavca). Posebna pravila va\u017ee za penzionere \u2013 prijava se podnosi samo za PIO osiguranje, jer zdravstveno pokriva Fond PIO.<\/pee> <h2>Naknada za rad direktora<\/h2> <pee>Direktor <strong>mora imati naknadu<\/strong>. To je obavezan element ugovora. Visina nije zakonom propisana \u2013 odre\u0111uje se sporazumno, u skladu sa poslovnim rezultatima i praksom. Pored osnovne naknade, ugovorom se mogu predvideti i:<\/pee> <ul> <li>pravo na godi\u0161nji odmor,<\/li> <li>naknada tro\u0161kova prevoza i putovanja,<\/li> <li>dodatne beneficije koje nisu obavezne za druge zaposlene.<\/li> <\/ul> <h2>Poreski tretman naknade<\/h2> <pee>Primanja direktora van radnog odnosa tretiraju se kao <strong>ostali prihodi<\/strong> (\u010dl. 85. Zakona o porezu na dohodak gra\u0111ana). Pravila su:<\/pee> <ul> <li>Oporezivi prihod = bruto \u2013 20% normiranih tro\u0161kova,<\/li> <li>Porez = 20% na oporezivi prihod,<\/li> <li>Doprinosi: PIO 24%, Zdravstvo 10,3% (osim za penzionere i ve\u0107 osigurane lica).<\/li> <\/ul> <h2>Koeficijenti bruto\u2013neto<\/h2> <pee>Da bi se pravilno obra\u010dunali porezi i doprinosi, neto iznos se prera\u010dunava u bruto putem koeficijenata:<\/pee> <ol> <li>Kada se pla\u0107a porez, PIO i zdravstvo \u2013 1,768033946<\/li> <li>Kada se pla\u0107a porez i PIO \u2013 1,543209877<\/li> <li>Kada se pla\u0107a samo porez \u2013 1,190476190<\/li> <\/ol> <h2>PPP-PD prijava<\/h2> <pee>Poslodavac je obavezan da prilikom svake isplate podnese PPP-PD obrazac i iska\u017ee sve obra\u010dunate poreze i doprinose. U tekstu su detaljno dati primeri za tri naj\u010de\u0161\u0107e situacije: nezaposlenog direktora, direktora osiguranog kod drugog poslodavca i direktora sa re\u0161enjem Fonda PIO.<\/pee> <h2>Naknada tro\u0161kova i slu\u017ebena putovanja<\/h2> <pee>Tro\u0161kovi direktora van radnog odnosa tretiraju se kao deo naknade za rad, osim tro\u0161kova slu\u017ebenog puta koji su <strong>delimi\u010dno neoporezivi<\/strong> (dnevnica u zemlji do 3.380 din, inostranstvo do 90\u20ac dnevno, tro\u0161kovi sme\u0161taja i prevoza prema ra\u010dunima).<\/pee> <h2>Zaklju\u010dak<\/h2> <pee>Radno anga\u017eovanje direktora van radnog odnosa zahteva pa\u017eljivo ure\u0111ivanje ugovora i striktno pra\u0107enje poreskih propisa. Iako zakon ostavlja fleksibilnost oko visine naknade, obaveza poslodavca da prijavi, obra\u010duna i uplati poreze i doprinose je jasna. Precizno popunjavanje PPP-PD obrasca i dokumentovanje tro\u0161kova klju\u010d su zakonitog poslovanja i izbegavanja rizika.<\/pee> <pee>Za dodatne informacije pogledajte i na\u0161e stranice o <a href=\"https:\/\/vrbtim.com\/sr\/knjigovodstvo-racunovodstvo-i-mesecno-izvestavanje\/\" style=\"color:#043b84;\">mese\u010dnom izve\u0161tavanju<\/a> i <a href=\"https:\/\/vrbtim.com\/sr\/interno-izvestavanje\/\" style=\"color:#043b84;\">internom izve\u0161tavanju<\/a>.<\/pee> <\/div> <\/section>[\/et_pb_code][et_pb_button button_url=&#8220;https:\/\/vrbtim.com\/sr\/korisni-saveti\/&#8220; button_text=&#8220;Nazad na Korisne savete&#8220; button_alignment=&#8220;right&#8220; _builder_version=&#8220;4.27.4&#8243; _module_preset=&#8220;default&#8220; custom_button=&#8220;on&#8220; button_text_size=&#8220;18px&#8220; button_bg_color=&#8220;#023047&#8243; button_font=&#8220;&#8211;et_global_body_font||||||||&#8220; background_layout=&#8220;dark&#8220; custom_margin=&#8220;|20px|||false|false&#8220; custom_padding=&#8220;||||false|false&#8220; button_text_size_tablet=&#8220;16px&#8220; button_text_size_phone=&#8220;14px&#8220; button_text_size_last_edited=&#8220;on|phone&#8220; global_colors_info=&#8220;{}&#8220; theme_builder_area=&#8220;post_content&#8220;][\/et_pb_button][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=&#8220;4.27.4&#8243; _module_preset=&#8220;5138c454-be54-4233-bd3b-f8e6a8747976&#8243; background_color=&#8220;#023047&#8243; custom_padding=&#8220;2vw|8%|2vw|8%|true|true&#8220; border_radii=&#8220;on|6px|6px|6px|6px&#8220; global_colors_info=&#8220;{%22#2a9d8f%22:%91%22background_color%22%93}&#8220; theme_builder_area=&#8220;post_content&#8220;][et_pb_column type=&#8220;4_4&#8243; _builder_version=&#8220;4.18.0&#8243; _module_preset=&#8220;73121f80-a3ef-4484-8763-c3f18e3c56d2&#8243; global_colors_info=&#8220;{}&#8220; theme_builder_area=&#8220;post_content&#8220;][et_pb_heading title=&#8220;Kontaktirajte nas za konsultacije&#8220; _builder_version=&#8220;4.27.4&#8243; _module_preset=&#8220;ba4a6336-701f-47b8-bf5c-09da0ce28016&#8243; title_level=&#8220;h3&#8243; title_font=&#8220;IBM Plex Sans Condensed|IBM Plex Sans Condensed_weight|||||||&#8220; title_text_align=&#8220;center&#8220; title_text_color=&#8220;#FFFFFF&#8220; title_font_size=&#8220;32px&#8220; title_line_height=&#8220;1.3em&#8220; background_color=&#8220;#023047&#8243; custom_margin=&#8220;||10px||false|false&#8220; title_font_size_tablet=&#8220;22px&#8220; title_font_size_phone=&#8220;17px&#8220; title_font_size_last_edited=&#8220;on|phone&#8220; locked=&#8220;off&#8220; global_colors_info=&#8220;{}&#8220; theme_builder_area=&#8220;post_content&#8220;][\/et_pb_heading][et_pb_text _builder_version=&#8220;4.27.4&#8243; _module_preset=&#8220;default&#8220; hover_enabled=&#8220;0&#8243; global_colors_info=&#8220;{}&#8220; theme_builder_area=&#8220;post_content&#8220; sticky_enabled=&#8220;0&#8243;]<h5 style=\"text-align: center;\"><span style=\"color: #ffffff;\">\n<h5 style=\"text-align: center;\"><span style=\"color: #ffffff;\">Kontaktirajte nas danas za personalizovane konsultacije i saznajte kako mo\u017eemo olak\u0161ati va\u0161 put ka uspe\u0161nom poslovanju.<\/span><\/h5>[\/et_pb_text][et_pb_button button_url=&#8220;https:\/\/vrbtim.com\/kontakt\/&#8220; button_text=&#8220;Kontaktirajte nas&#8220; button_alignment=&#8220;center&#8220; _builder_version=&#8220;4.27.4&#8243; _module_preset=&#8220;default&#8220; background_layout=&#8220;dark&#8220; custom_margin=&#8220;|20px|||false|false&#8220; custom_padding=&#8220;||||false|false&#8220; hover_enabled=&#8220;0&#8243; global_colors_info=&#8220;{}&#8220; theme_builder_area=&#8220;post_content&#8220; sticky_enabled=&#8220;0&#8243;][\/et_pb_button][\/et_pb_column][\/et_pb_row][\/et_pb_section]\n","protected":false},"excerpt":{"rendered":"<p>Find out how hiring of directors outside of employment is regulated in Serbia: application to CROSO, remuneration, taxes, contributions and PPP-PD forms.<\/p>","protected":false},"author":8,"featured_media":1913,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"1080","_uag_custom_page_level_css":"","footnotes":"","_members_access_role":[],"_members_access_error":""},"categories":[57,45],"tags":[76,79,75,81,80,77,78,74],"class_list":["post-1903","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-korisni-saveti","category-obracun-zarada-i-hr-administracija","tag-croso-prijava","tag-direktor-van-radnog-odnosa","tag-naknada-direktora","tag-obaveze-poslodavca","tag-poreski-tretman-direktora","tag-porez-i-doprinosi","tag-ppp-pd-obrazac","tag-radno-angazovanje-direktora-van-radnog-odnosa"],"uagb_featured_image_src":{"full":["https:\/\/vrbtim.com\/wp-content\/uploads\/2025\/08\/Direktor-1128-x-191-px.png",1128,191,false],"thumbnail":["https:\/\/vrbtim.com\/wp-content\/uploads\/2025\/08\/Direktor-1128-x-191-px-150x150.png",150,150,true],"medium":["https:\/\/vrbtim.com\/wp-content\/uploads\/2025\/08\/Direktor-1128-x-191-px-300x51.png",300,51,true],"medium_large":["https:\/\/vrbtim.com\/wp-content\/uploads\/2025\/08\/Direktor-1128-x-191-px-768x130.png",768,130,true],"large":["https:\/\/vrbtim.com\/wp-content\/uploads\/2025\/08\/Direktor-1128-x-191-px-1024x173.png",1024,173,true],"1536x1536":["https:\/\/vrbtim.com\/wp-content\/uploads\/2025\/08\/Direktor-1128-x-191-px.png",1128,191,false],"2048x2048":["https:\/\/vrbtim.com\/wp-content\/uploads\/2025\/08\/Direktor-1128-x-191-px.png",1128,191,false],"trp-custom-language-flag":["https:\/\/vrbtim.com\/wp-content\/uploads\/2025\/08\/Direktor-1128-x-191-px-18x3.png",18,3,true],"et-pb-post-main-image":["https:\/\/vrbtim.com\/wp-content\/uploads\/2025\/08\/Direktor-1128-x-191-px-400x191.png",400,191,true],"et-pb-post-main-image-fullwidth":["https:\/\/vrbtim.com\/wp-content\/uploads\/2025\/08\/Direktor-1128-x-191-px-1080x191.png",1080,191,true],"et-pb-portfolio-image":["https:\/\/vrbtim.com\/wp-content\/uploads\/2025\/08\/Direktor-1128-x-191-px-400x191.png",400,191,true],"et-pb-portfolio-module-image":["https:\/\/vrbtim.com\/wp-content\/uploads\/2025\/08\/Direktor-1128-x-191-px-510x191.png",510,191,true],"et-pb-portfolio-image-single":["https:\/\/vrbtim.com\/wp-content\/uploads\/2025\/08\/Direktor-1128-x-191-px-1080x183.png",1080,183,true],"et-pb-gallery-module-image-portrait":["https:\/\/vrbtim.com\/wp-content\/uploads\/2025\/08\/Direktor-1128-x-191-px-400x191.png",400,191,true],"et-pb-post-main-image-fullwidth-large":["https:\/\/vrbtim.com\/wp-content\/uploads\/2025\/08\/Direktor-1128-x-191-px.png",1128,191,false],"et-pb-image--responsive--desktop":["https:\/\/vrbtim.com\/wp-content\/uploads\/2025\/08\/Direktor-1128-x-191-px.png",1128,191,false],"et-pb-image--responsive--tablet":["https:\/\/vrbtim.com\/wp-content\/uploads\/2025\/08\/Direktor-1128-x-191-px-980x166.png",980,166,true],"et-pb-image--responsive--phone":["https:\/\/vrbtim.com\/wp-content\/uploads\/2025\/08\/Direktor-1128-x-191-px-480x81.png",480,81,true]},"uagb_author_info":{"display_name":"VRB Tim","author_link":"https:\/\/vrbtim.com\/en\/author\/vrb-tim\/"},"uagb_comment_info":0,"uagb_excerpt":"Saznajte kako se ure\u0111uje anga\u017eovanje direktora van radnog odnosa u Srbiji: prijava u CROSO, naknada, porezi, doprinosi i PPP-PD obrasci.","_links":{"self":[{"href":"https:\/\/vrbtim.com\/en\/wp-json\/wp\/v2\/posts\/1903","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vrbtim.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vrbtim.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vrbtim.com\/en\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/vrbtim.com\/en\/wp-json\/wp\/v2\/comments?post=1903"}],"version-history":[{"count":7,"href":"https:\/\/vrbtim.com\/en\/wp-json\/wp\/v2\/posts\/1903\/revisions"}],"predecessor-version":[{"id":1919,"href":"https:\/\/vrbtim.com\/en\/wp-json\/wp\/v2\/posts\/1903\/revisions\/1919"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/vrbtim.com\/en\/wp-json\/wp\/v2\/media\/1913"}],"wp:attachment":[{"href":"https:\/\/vrbtim.com\/en\/wp-json\/wp\/v2\/media?parent=1903"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vrbtim.com\/en\/wp-json\/wp\/v2\/categories?post=1903"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vrbtim.com\/en\/wp-json\/wp\/v2\/tags?post=1903"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}