Christmas bonus 2022
Every employee can be paid tax-free up to HRK 5,000.00 in Christmas bonus this year!
If the employee has already been paid a certain amount during the year in the name of other special rewards (eg holiday pay, Easter bonus), only the difference up to the full amount can be paid tax-free. The employer is obliged to review, via the ePorezna system, paid tax-free receipts for the current period for an employee who works simultaneously for two or more employers and/or during the tax period had an established employment relationship with two or more employers, but not at the same time.
The amount of tax-free Christmas bonus can be paid to the employee on his/her:
Do not forget that the deadline for submitting the JOPPD form for the paid Christmas bonus is the day of the payment or the next working day at the latest!
Exceptionally, the Christmas bonus can also be paid in 2023 for the previous year, if the right to the payment had been acquired in that year. This means that the Decision on payment must be made and booked in 2022 and that there are business-justified reasons for not making the payment in the current year.
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