{"id":8249,"date":"2026-03-07T15:32:59","date_gmt":"2026-03-07T14:32:59","guid":{"rendered":"https:\/\/markart.ba\/?p=8249"},"modified":"2026-03-07T15:33:22","modified_gmt":"2026-03-07T14:33:22","slug":"mogucnost-neoporezive-isplate-radnicima","status":"publish","type":"post","link":"https:\/\/markart.ba\/de\/mogucnost-neoporezive-isplate-radnicima\/","title":{"rendered":"M\u00f6glichkeit einer steuerfreien Zahlung an Arbeitnehmer"},"content":{"rendered":"

Am 5. Februar 2026 verabschiedete die Regierung der F\u00f6deration Bosnien und Herzegowina eine Verordnung \u00fcber die Zahlung von Beihilfen an Arbeitnehmer durch Arbeitgeber im Jahr 2026, die eine zus\u00e4tzliche Zahlung an Arbeitnehmer in den ersten sechs Monaten dieses Jahres erm\u00f6glicht.<\/p>\n\n\n\n

Was bedeutet das in der Praxis?<\/strong><\/p>\n\n\n\n

Arbeitgeber k\u00f6nnen ihren Arbeitnehmern f\u00fcr den Zeitraum von Januar bis Juni 2026 entsprechend ihren finanziellen M\u00f6glichkeiten bis zu 300 KM pro Monat zahlen. Der Betrag kann auch geringer ausfallen \u2013 die Verordnung schreibt zwar eine H\u00f6chstgrenze vor, verpflichtet jedoch nicht zur Zahlung.<\/p>\n\n\n\n

Es ist wichtig zu betonen, dass diese Beihilfe nicht als Lohn- oder Gehaltsersatz gilt und ausschlie\u00dflich auf das Girokonto des Arbeitnehmers \u00fcberwiesen wird. Dar\u00fcber hinaus ist es nicht zul\u00e4ssig, das regul\u00e4re Gehalt zu k\u00fcrzen, um diese Ma\u00dfnahme anzuwenden.<\/p>\n\n\n\n

Die Zahlung erfolgt f\u00fcr den Vormonat \u2013 das bedeutet, dass beispielsweise die Unterst\u00fctzung f\u00fcr Januar im Februar und sp\u00e4testens bis zum Ende dieses Monats ausgezahlt werden kann. Die Zahlung f\u00fcr Juni kann bis zum 31. Juli 2026 erfolgen.<\/p>\n\n\n\n

Damit die Zahlung rechtm\u00e4\u00dfig ist, muss der Arbeitgeber eine interne Regelung \u00fcber die Bedingungen und die H\u00f6he der Unterst\u00fctzung verabschieden. Dar\u00fcber hinaus besteht die Verpflichtung, der Steuerverwaltung bis zum 7. des Monats f\u00fcr den Vormonat, in dem die Unterst\u00fctzung gezahlt wurde, einen Bericht vorzulegen.<\/p>\n\n\n\n

Diese Ma\u00dfnahme kann von Arbeitgebern in Anspruch genommen werden, die regelm\u00e4\u00dfig L\u00f6hne zahlen und Beitr\u00e4ge leisten und keine ausstehenden Steuer- oder Beitragsschulden haben \u2013 das hei\u00dft, sie haben eine R\u00fcckzahlungsvereinbarung abgeschlossen und erf\u00fcllen diese ordnungsgem\u00e4\u00df.<\/p>\n\n\n\n

Die Verordnung trat am Tag ihrer Verabschiedung in Kraft und bleibt bis zum 30. Juni 2026 in Kraft.<\/p>\n\n\n\n

MARKART ATC GmbH.<\/strong><\/p>","protected":false},"excerpt":{"rendered":"

Am 5. Februar 2026 verabschiedete die Regierung der F\u00f6deration Bosnien und Herzegowina eine Verordnung \u00fcber die Zahlung von Beihilfen an Arbeitnehmer durch Arbeitgeber im Jahr 2026, die eine zus\u00e4tzliche Zahlung an Arbeitnehmer in den ersten sechs Monaten dieses Jahres vorsieht. Was bedeutet das in der Praxis? Arbeitgeber k\u00f6nnen ihren Arbeitnehmern f\u00fcr den Zeitraum von Januar bis Juni 2026 gem\u00e4\u00df<\/p>","protected":false},"author":1,"featured_media":8250,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[58],"tags":[],"class_list":["post-8249","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"yoast_head":"\nMogu\u0107nost neoporezive isplate radnicima - 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\/mogucnost-neoporezive-isplate-radnicima\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Mogu\u0107nost neoporezive isplate radnicima - Markart d.o.o.\" \/>\n<meta property=\"og:description\" content=\"Vlada Federacije BiH je 05.02.2026. godine donijela uredbu o isplati pomo\u0107i radnicima od strane poslodavca u 2026. godini, kojom se omogu\u0107ava dodatna isplata radnicima u prvih \u0161est mjeseci ove godine. \u0160ta to u praksi zna\u010di? 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