Kalkulator retroaktivnih doprinosa

Prikriveni radni odnos (hidden employment) is assessed against the 18-element NR1 questionnaire criteria in force since 2020 (behavioural control, financial control, relationship of the parties) — a single naručitelj (client) alone is NOT automatic proof of hidden employment per 2022+ case law, though the Government has flagged tighter scrutiny of high-receipt paušalci from 2026/2027. If reclassified, the obrtnik (or, per some assessments, the naručitelj) owes retroactive MIO I/II (20%) + ZO (16.5%) contributions and 20/30%-band income tax on the regrossed amount. lookbackYears=6 is the Opći porezni zakon's apsolutna zastara (absolute limitation) on the Tax Administration's right to determine and collect tax/contributions/interest; a shorter 3-year relativna zastara can also apply depending on when the assessment procedure starts. penaltyRatePerMonth (0.45%/mo = 5.40% p.a.) uses the NON-commercial zatezna kamata rate (ESB reference + 3pp under Zakon o obveznim odnosima, H2 2026), which is the rate multiple accountancy sources classify tax-payment delays under — distinct from the higher 10.40% commercial (trgovački ugovori, ESB+8pp) rate used by the late-payment-interest calculator (id 29). This distinction was not independently confirmed against the Opći porezni zakon's own interest article and should be verified before being treated as definitive. No fixedPenalty euro figure is included — misdemeanor fines (prekršajne kazne) for these offences are set as wide statutory ranges rather than a single amount, and no specific current figure was sourced with confidence.