{"id":7624,"date":"2025-06-12T15:12:47","date_gmt":"2025-06-12T13:12:47","guid":{"rendered":"https:\/\/markart.ba\/?p=7624"},"modified":"2025-06-12T15:28:25","modified_gmt":"2025-06-12T13:28:25","slug":"minimalna-placa-za-2025-godinu-vas-vodic-kroz-nova-pravila-i-obracune","status":"publish","type":"post","link":"https:\/\/markart.ba\/de\/minimalna-placa-za-2025-godinu-vas-vodic-kroz-nova-pravila-i-obracune\/","title":{"rendered":"Mindestlohn 2025 \u2013 Ihr Leitfaden zu den neuen Regeln und Berechnungen"},"content":{"rendered":"<p>Im \u201eAmtsblatt der F\u00f6deration Bosnien und Herzegowina\u201c, Nr. 104\/24, vom 31.12.2024, wurde der Beschluss zum Mindestlohn f\u00fcr das Jahr 2025 ver\u00f6ffentlicht. Demnach wurde der Mindestlohn f\u00fcr den Zeitraum vom 1. Januar bis 31. Dezember 2025 auf einen Nettobetrag von 1.000,00 KM festgelegt. Im Vergleich zum Jahr 2024 entspricht dies einer Erh\u00f6hung des Mindestlohns um 381,00 KM.<\/p>\n\n\n\n<p>Unabh\u00e4ngig davon, ob der Arbeitnehmer Vollzeit (8 Stunden pro Tag) oder Teilzeit (2, 4, 6 Stunden pro Tag) arbeitet, darf die Bemessungsgrundlage f\u00fcr die Beitr\u00e4ge und Steuern nicht unter dem vorgeschriebenen Mindestlohn liegen. Bei Teilzeitarbeit kann die Nettoverg\u00fctung im Verh\u00e4ltnis zur Arbeitszeit vereinbart werden.<br><br><strong>Beispiel:<\/strong>&nbsp;Ein Arbeitnehmer, der in Teilzeit (4 Stunden pro Tag oder 20 Stunden pro Woche) gemeldet ist, hat Anspruch auf einen Nettolohn von 500,00 KM, da er im Vergleich zu einem Vollzeitbesch\u00e4ftigten 50% weniger Zeit bei der Arbeit verbringt. Gem\u00e4\u00df den geltenden Vorschriften werden die Beitr\u00e4ge auf den vollen Betrag des Mindestnettolohns von 1.000,00 KM berechnet, unabh\u00e4ngig davon, ob der Arbeitnehmer ein der Arbeitszeit entsprechendes Gehalt erh\u00e4lt.<\/p>\n\n\n\n<p><strong>Bruttogehalt und Lohnsteuerkarte<\/strong><\/p>\n\n\n\n<p>Der vorgeschriebene Betrag des Mindestgehalts von 1.000 KM muss in einen Bruttobetrag umgerechnet werden. Das im Arbeitsvertrag f\u00fcr das Jahr 2025 festgelegte Bruttogehalt betr\u00e4gt 1.562,00 KM, f\u00fcr Arbeitnehmer mit dem Grundabzugskoeffizienten.<\/p>\n\n\n\n<p>Die Verordnung regelt nicht die Methode zur Bestimmung der H\u00f6he des Mindestlohns, wenn ein Arbeitnehmer keinen pers\u00f6nlichen Abzug hat. Die Arbeitsinspektion pr\u00fcft vor Ort, ob dem Arbeitnehmer weniger als 1.000,00 KM auf seinem Konto gutgeschrieben wurden. Arbeitgeber, die Arbeitnehmer besch\u00e4ftigen, die keine Lohnsteuerkarte eingereicht haben (d. h. deren pers\u00f6nlicher Abzug 0,00 KM betr\u00e4gt), m\u00fcssen diesen Personen ebenfalls 1.000,00 KM zahlen. In diesem Fall betr\u00e4gt der Mindestlohn (brutto) 1.610,30 KM und nicht 1.562,00 KM, und die Kosten f\u00fcr den Arbeitgeber sind in diesem Fall h\u00f6her.<\/p>\n\n\n\n<p>Nachfolgend sehen Sie ein Berechnungsbeispiel f\u00fcr beide Versionen:<br><\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"351\" height=\"250\" src=\"https:\/\/markart.ba\/wp-content\/uploads\/2025\/06\/image.gif\" alt=\"\" class=\"wp-image-7625\"\/><\/figure>\n\n\n\n<p>F\u00fcr weitere Fragen oder Unklarheiten steht Ihnen das Markart-Team gerne zur Verf\u00fcgung.<\/p>","protected":false},"excerpt":{"rendered":"<p>U \u201cSlu\u017ebenim novinama Federacije Bosne i Hercegovine\u201d, broj 104\/24, od 31.12.2024. godine, objavljena je Odluka o iznosu najni\u017ee pla\u0107e za 2025. godinu. Prema odluci, najni\u017ea pla\u0107a za period od 1. januara do 31. decembra 2025. godine utvr\u0111ena je u neto iznosu od 1.000,00 KM. U odnosu na 2024. godinu, ovo predstavlja pove\u0107anje minimalne pla\u0107e za<\/p>","protected":false},"author":1,"featured_media":7626,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[58],"tags":[],"class_list":["post-7624","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Minimalna pla\u0107a za 2025. godinu - Va\u0161 vodi\u010d kroz nova pravila i obra\u010dune - Markart d.o.o.<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/markart.ba\/de\/minimalna-placa-za-2025-godinu-vas-vodic-kroz-nova-pravila-i-obracune\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Minimalna pla\u0107a za 2025. godinu - Va\u0161 vodi\u010d kroz nova pravila i obra\u010dune - Markart d.o.o.\" \/>\n<meta property=\"og:description\" content=\"U \u201cSlu\u017ebenim novinama Federacije Bosne i Hercegovine\u201d, broj 104\/24, od 31.12.2024. godine, objavljena je Odluka o iznosu najni\u017ee pla\u0107e za 2025. godinu. Prema odluci, najni\u017ea pla\u0107a za period od 1. januara do 31. decembra 2025. godine utvr\u0111ena je u neto iznosu od 1.000,00 KM. U odnosu na 2024. godinu, ovo predstavlja pove\u0107anje minimalne pla\u0107e za\" \/>\n<meta property=\"og:url\" content=\"https:\/\/markart.ba\/de\/minimalna-placa-za-2025-godinu-vas-vodic-kroz-nova-pravila-i-obracune\/\" \/>\n<meta property=\"og:site_name\" content=\"Markart d.o.o.\" \/>\n<meta property=\"article:published_time\" content=\"2025-06-12T13:12:47+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-06-12T13:28:25+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/markart.ba\/wp-content\/uploads\/2025\/06\/blog-3-slika.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1344\" \/>\n\t<meta property=\"og:image:height\" content=\"768\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Verfasst von\" \/>\n\t<meta name=\"twitter:data1\" content=\"admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Gesch\u00e4tzte Lesezeit\" \/>\n\t<meta name=\"twitter:data2\" content=\"2\u00a0Minuten\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/markart.ba\/minimalna-placa-za-2025-godinu-vas-vodic-kroz-nova-pravila-i-obracune\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/markart.ba\/minimalna-placa-za-2025-godinu-vas-vodic-kroz-nova-pravila-i-obracune\/\"},\"author\":{\"name\":\"admin\",\"@id\":\"https:\/\/markart.ba\/#\/schema\/person\/9608768cc13259e30c3b48d2312be529\"},\"headline\":\"Minimalna pla\u0107a za 2025. godinu &#8211; 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