{"id":7621,"date":"2025-06-12T15:10:35","date_gmt":"2025-06-12T13:10:35","guid":{"rendered":"https:\/\/markart.ba\/?p=7621"},"modified":"2025-06-12T15:28:59","modified_gmt":"2025-06-12T13:28:59","slug":"uredba-o-isplati-pomoci-radnicima-od-strane-poslodavca","status":"publish","type":"post","link":"https:\/\/markart.ba\/en\/uredba-o-isplati-pomoci-radnicima-od-strane-poslodavca\/","title":{"rendered":"Regulation on the payment of assistance to workers by the employer"},"content":{"rendered":"<p>Objective: Payment of assistance to workers with the aim of mitigating the consequences of the increase in the cost of living, in a way that increases workers&#039; income from employment, without placing an additional burden on employers based on the payment of income tax and contributions for mandatory insurance.<\/p>\n\n\n\n<p>Who is entitled to this assistance?<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>A person who has an employment relationship with an employer in accordance with Article 4 of the Labor Law (registration with the Tax Administration via form JS3100)\u00a0<\/li>\n\n\n\n<li>Employers who: - regularly pay salaries and contributions for employees in accordance with applicable regulations; - have no outstanding tax and contribution obligations, as well as, exceptionally, if they have concluded an agreement with the Tax Administration of the Federation of Bosnia and Herzegovina (hereinafter: the Tax Administration) on the deferral or payment of obligations in installments, in accordance with special regulations regulating this and regularly settle obligations in accordance with the concluded agreement.<\/li>\n<\/ul>\n\n\n\n<p>What amount can be paid in aid?<\/p>\n\n\n\n<p>An employer can make a payment of assistance to its employees up to 450.00 KM per month. Therefore, it is possible to make a payment of assistance in an amount that is less than 450.00 KM. The amount is determined in accordance with the financial capabilities of the employer and the rules prescribed by this regulation.<\/p>\n\n\n\n<p>This means that the assistance does not have to be paid in the same amount to all employees, the amount of the payment may differ from month to month and does not have to be paid for every month. &nbsp;<\/p>\n\n\n\n<p>Period<\/p>\n\n\n\n<p>The aid can be paid in the period from the date of entry into force (06.02.2025) of this regulation and no later than the date of expiry of this regulation (31.07.2025).<\/p>\n\n\n\n<p>Payment method<\/p>\n\n\n\n<p>Payment of assistance to employees is made monthly, no later than the last day of the month for the previous month and exclusively to the employee&#039;s transaction accounts.<\/p>\n\n\n\n<p>Required documents<\/p>\n\n\n\n<p>The employer is obliged to adopt an internal act in writing that will, among other things, regulate the amount and conditions of payment of assistance to employees.<\/p>\n\n\n\n<p>Reporting obligation<\/p>\n\n\n\n<p>The employer is obliged, by the 7th of the month for the previous month in which the aid was paid, to submit the Report on the payment of the aid to the competent Tax Office.<\/p>\n\n\n\n<p>Upon receipt of the aforementioned Report, the Tax Administration will control the fulfillment of the conditions for the payment of aid prescribed by this regulation.<\/p>\n\n\n\n<p>You can download the aid payment report&nbsp;<a href=\"https:\/\/www.linkedin.com\/redir\/redirect?url=https%3A%2F%2Fmcusercontent%2Ecom%2F179071f3c69b4802351a9ff06%2Ffiles%2Ff7fe0363-969e-5473-49c1-615e28bd944f%2FIzvje_scaron_taj_o_isplati_pomo%25C4%2587i_2025%2Epdf&amp;urlhash=Wx6O&amp;trk=article-ssr-frontend-pulse_little-text-block\" target=\"_blank\" rel=\"noreferrer noopener\">here<\/a>.<\/p>","protected":false},"excerpt":{"rendered":"<p>Cilj&nbsp;Isplata pomo\u0107i radnicima s ciljem&nbsp;ubla\u017eavanja posljedica pove\u0107anja tro\u0161kova \u017eivota, na na\u010din da se radnicima pove\u0107aju primanja iz osnova radnog odnose, a bez dodatnog optere\u0107enja poslodavaca po osnovu pla\u0107anja poreza na dohodak i doprinosa za obavezna osiguranja. Ko ostvaruje pravo na ovu pomo\u0107? Koji iznos se mo\u017ee isplatiti na ime pomo\u0107i? Poslodavac mo\u017ee izvr\u0161iti isplatu pomo\u0107i<\/p>","protected":false},"author":1,"featured_media":7622,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[58],"tags":[],"class_list":["post-7621","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Uredba o isplati pomo\u0107i radnicima od strane poslodavca - 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\/en\/uredba-o-isplati-pomoci-radnicima-od-strane-poslodavca\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Uredba o isplati pomo\u0107i radnicima od strane poslodavca - Markart d.o.o.\" \/>\n<meta property=\"og:description\" content=\"Cilj&nbsp;Isplata pomo\u0107i radnicima s ciljem&nbsp;ubla\u017eavanja posljedica pove\u0107anja tro\u0161kova \u017eivota, na na\u010din da se radnicima pove\u0107aju primanja iz osnova radnog odnose, a bez dodatnog optere\u0107enja poslodavaca po osnovu pla\u0107anja poreza na dohodak i doprinosa za obavezna osiguranja. Ko ostvaruje pravo na ovu pomo\u0107? Koji iznos se mo\u017ee isplatiti na ime pomo\u0107i? 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Ko ostvaruje pravo na ovu pomo\u0107? Koji iznos se mo\u017ee isplatiti na ime pomo\u0107i? 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