Other personal income

The Payroll → Other personal income section (Kancelarija plan) calculates payments to persons who are not employed by the company: service contracts (ugovor o delu) and related income (commercial agency, members of management bodies, court experts and interpreters, bankruptcy administrators) and author’s fees (autorski honorari). For every payment it produces a calculation sheet for the recipient, a summary for the accountant and the PPP-PD payroll tax return as an XML file for ePorezi (the Tax Administration e-portal). As with payroll, duplo does not connect directly to ePorezi — the return is signed and filed by your accountant, or by you with a certificate.

It is visible to the Super admin, Administrator and Accountant — a Member does not see it (data about persons outside the company and the amounts are sensitive).

Recipients

Recipients of other income are a separate list (Payroll → Other personal income → Recipients), separate from employees. For each one you enter the first and last name, JMBG (personal ID number) and the municipality code of residence (both mandatory for the tax return), address, current account for payment and email for sending the calculation sheet.

The most important field is the recipient status (the income recipient code from the Tax Administration rulebook): whether the person is insured on another basis — employed by another employer, a sole trader, a pensioner — or not insured (an unemployed person, a student). This determines whether, besides the pension (PIO) contribution, the health insurance contribution is paid too, and which income type code the return carries. Ask the recipient for this information; change it in the list when the status changes (the change does not affect calculations already made).

Non-residents and persons with a decision of the Pension and Disability Insurance Fund (Fond PIO) on ceasing to pay contributions are not supported — those payments are done by the accountant.

Calculation

1. New calculation: the payment date (and the tax payment date if it differs — the statutory rates are chosen by it) and a name. One calculation is one payment to one or more recipients.
2. + Add recipient: you choose a recipient from the list, the payment type and enter the amount — gross (the agreed fee) or net (what the recipient receives on their account); the programme calculates the gross from the net itself. The calculation is shown immediately in the same window: gross, deemed expenses, base, tax, PIO, health insurance, net and the income type code. The description of the work or the piece goes on the calculation sheet.
3. Closing: the calculation is closed, the statutory rates are frozen, the sheets become final and the preparation of the PPP-PD opens. A closed calculation can be reverted to a draft.

Payment types and deemed expenses

The base for tax and contributions is the gross fee reduced by deemed expenses (normirani troškovi), whose percentage is set by law, not by the user:

• Service contract and related income — 20%.
• Author’s fee 50% — sculptures, tapestries, art ceramics, mosaics and stained glass, art photography, mural painting, costume design, fashion design.
• Author’s fee 43% — paintings and graphic works, industrial design, visual communications, interior architecture, stage design, scientific, professional, literary and journalistic works, translation, musical and cinematographic works, performance of works of art. In small companies (texts, translations, design, software as a copyrighted work) the most common case.
• Author’s fee 34% — variety programmes, phonograms, videograms, broadcasts, databases and all other copyright and related rights. When you cannot classify the work, this is the correct choice.

On the base, tax of 20% and the PIO contribution of 24% are calculated, and the health insurance contribution of 10,3% only when the recipient is not insured on another basis. The contributions are borne by the recipient — the company’s cost is the gross fee, there are no employer contributions as with salaries. The rates live in the programme with validity periods and are updated centrally.

Example: a service contract, gross 30.000 RSD → deemed expenses 6.000, base 24.000, tax 4.800, PIO 5.760; a recipient employed elsewhere receives 19.440, while an uninsured recipient also pays 2.472 of health insurance and receives 16.968.

Calculation sheet and summary

• Obračunski list (calculation sheet, PDF) per recipient: company and recipient details, payment type and legal basis, description of the work, gross → deemed expenses → base → tax → contributions → net, income type code, signatures. The “Send by email” button sends it to the recipient at the email from the list (the reply comes to you).
• Rekapitulacija (summary, PDF) of the whole calculation: a table by recipient with codes and totals — net to the recipients, tax and contributions to the state, total cost. That is the document for the accountant together with the XML of the return.

PPP-PD payroll tax return

On a closed calculation you click “Create the return (XML)” — the municipality code of the registered office and the payer type are suggested from the company settings. The programme checks the data (JMBG and municipality of the recipients, the company’s PIB (tax ID) and email) and the validity of the income type code for every recipient status × payment type pair, then builds the XML following the structure of the Tax Administration. For income outside employment the return carries neither a number of days nor hours, and it is not marked as a final salary payment.

Then: download the XML and send it to your accountant (or upload it to ePorezi — the portal validates the file before signing), after filing enter the BOP (payment approval number), and the programme shows the payment details: the consolidated collection payment account, model 97 and the payment reference, one payment order for the tax and contributions. The net is paid to the recipients to the accounts from the calculation sheet.

Recommendation for the first calculation: send the summary and the XML to your accountant for checking before payment and filing.

What the section does not do (yet)

• Rent from a natural person, dividends and interest, supplementary work, income through a youth cooperative — with your accountant.
• Non-residents (double taxation treaties) and recipients with a decision of the Fond PIO on the maximum annual base — with your accountant.
• Actual expenses instead of deemed ones and fees to collective organisations (SOKOJ and the like).
• The M-UN registration with the Fond PIO for an agreed fee is not generated.
• Payment orders to the bank are not generated — the payment details are shown.