{"id":288,"date":"2025-11-24T09:37:19","date_gmt":"2025-11-24T09:37:19","guid":{"rendered":"https:\/\/pkontis.si\/?p=288"},"modified":"2026-01-25T09:37:53","modified_gmt":"2026-01-25T09:37:53","slug":"novosti-za-normirance-prenova-sistema","status":"publish","type":"post","link":"https:\/\/pkontis.si\/?p=288","title":{"rendered":"Novosti za normirance: prenova sistema"},"content":{"rendered":"\t\t
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Novosti za normirance: prenova sistema<\/h2>\n\n\n

Dr\u017eavni zbor je 11. novembra 2025 sprejel Zakon o pravici do zimskega regresa ter prenovi ugotavljanja dav\u010dne osnove z upo\u0161tevanjem normiranih odhodkov (ZPZR). Ta zakon prina\u0161a pomembne spremembe, ki bodo za\u010dele veljati za normirance (polne in popoldanske samostojne podjetnike) v letu 2026.<\/p>\n

Klju\u010dne novosti<\/h2>\n

Povi\u0161anje pragov za normirance<\/strong><\/p>\n

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  • \n

    Prag za vstop polnih normirancev se zvi\u0161uje z 60.000 \u20ac na 120.000 \u20ac<\/strong> prihodkov.<\/p>\n<\/li>\n

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    Prag za popoldanske normirance se zvi\u0161uje z 30.000 \u20ac na 50.000 \u20ac<\/strong>.\u00a0<\/p>\n<\/li>\n

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    Obvezno razkritje prihodkov, dose\u017eenih s povezanimi osebami ali delodajalcem.\u00a0<\/p>\n<\/li>\n

  • \n

    Uvede se 5-letno obdobje prepovedi ponovnega vstopa v sistem po izstopu.<\/p>\n<\/li>\n<\/ul>\n

    Sistematika normiranih odhodkov\u00a0<\/strong>
    Po novem zakonu se priznani normirani odhodki delijo takole (glede na prihodke):<\/p>\n

     <\/p>\n\n\n

    Tip normiranca<\/strong><\/td>Prihodki<\/strong><\/td>Priznani normirani odhodki<\/strong><\/td><\/tr>
    Polni normiranec<\/strong><\/td>do 60.000 EUR<\/td>80 %<\/td><\/tr>
    Polni normiranec<\/td>nad 60.000 EUR<\/td>0 %<\/td><\/tr>
    Popoldanski normiranec<\/strong><\/td>do 12.500 EUR<\/td>80 %<\/td><\/tr>
    Popoldanski normiranec<\/td>nad 12.500 do 30.000 EUR<\/td>40 %<\/td><\/tr>
    Popoldanski normiranec<\/td>nad 30.000 EUR<\/td>0 %<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n
      \n
    • <\/li>\n<\/ul>\n\n\n

      Kar je pomembno:<\/h4>\n
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      • Za polnega normiranca velja oseba, ki je bila v preteklem letu polno samozavarovana vsaj 9 mesecev<\/li>\n
      • Za obstoj normiranstva v letu 2026 se gleda povpre\u010dje preteklih dveh let (za polnega normiranca 120.000 EUR<\/strong>, za popoldanskega normiranca 50.000<\/strong> EUR)<\/li>\n
      • \u010ce pogoji niso v celoti izpolnjeni (npr. eno leto je polni normiranec, eno leto pa popoldanski normiranec), se gleda prag prihodkov 85.000 EUR<\/strong>.<\/li>\n<\/ul>\n

         <\/p>\n

        Dav\u010dne stopnje<\/strong><\/p>\n

        Z novim zakonom se uvaja progresivna obdav\u010ditev<\/strong> normiranih dobi\u010dkov:\u00a0<\/p>\n

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          Do dolo\u010dene dav\u010dne osnove: 20 %<\/strong><\/p>\n<\/li>\n

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          Nad to mejo: 35 %<\/strong><\/p>\n

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          • \n

            Polni normiranec: 20 % do 72.000 \u20ac, 35 % nad to.<\/p>\n<\/li>\n

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            Popoldanski normiranec: 20 % do dav\u010dne osnove 33.000 \u20ac, nato 35 %.<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n

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            1. \n

              Pogoji izstopa in prehodno obdobje<\/strong><\/p>\n

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              • \n

                Izstopni pragovi (povpre\u010dje dveh let): polni \u2013 120.000 \u20ac, popoldanski \u2013 50.000 \u20ac.\u00a0<\/p>\n<\/li>\n

              • \n

                \u010ce normiranec izstopi ali preneha dejavnost, se vra\u010danje v sistem blokira za 5 let.<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n

                Kaj te novosti pomenijo v praksi<\/h2>\n
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                • \n

                  Ve\u010dja fleksibilnost pri vstopu<\/strong>: Zvi\u0161anje dohodkovnih pragov omogo\u010da, da bolj uspe\u0161ni normiranci ostanejo v sistemu normiranih odhodkov.<\/p>\n<\/li>\n

                • \n

                  Kompromis pri priznanih odhodkih<\/strong>: Normirani odhodki so \u0161e vedno visoki (80 %) do dolo\u010denega praga, a nad pragom ni ve\u010d priznanja \u2013 kar lahko zmanj\u0161a dav\u010dno prednost pri ve\u010djih prihodkih.<\/p>\n<\/li>\n

                • \n

                  Dav\u010dno breme raste<\/strong>: Progresivna obdav\u010ditev pomeni vi\u0161ji davek za ve\u010d dobi\u010dka, kar lahko zmanj\u0161a privla\u010dnost normiranca za zelo uspe\u0161ne samostojne podjetnike.<\/p>\n<\/li>\n

                • \n

                  Stabilnost in zadr\u017eki<\/strong>: Petletna prepoved ponovnega vstopa in obveznost razkritja prihodkov iz povezanih virov sta mehanizma za prepre\u010devanje zlorab sistema.<\/p>\n<\/li>\n

                • \n

                  Prehodni izzivi<\/strong>: Leta 2025 in 2026 bosta klju\u010dni za tiste, ki \u017ee poslujejo kot normiranci \u2013 treba je na\u010drtovati prihodke, da se ne prese\u017eejo novi izstopni pogoji.<\/p>\n<\/li>\n<\/ul>\n

                  Zaklju\u010dek<\/h2>\n

                  Nov zakon prina\u0161a pomembne reforme sistema normiranih odhodkov. Cilj je bil po eni strani razbremeniti normirance in jih ohraniti v sistemu (z vi\u0161jimi pragovi), po drugi strani pa zmanj\u0161ati morebitne zlorabe in zagotoviti, da pri vi\u0161jih prihodkih ni \u201cprevelike dav\u010dne luknje\u201d.<\/p>\n

                  Za samostojne podjetnike, ki delujejo v sistemu normirancev, postaja strate\u0161ko na\u010drtovanje prihodkov in dohodkov \u0161e bolj klju\u010dno. \u010ce razmi\u0161ljate o tem, ali ostati normiranec ali preiti na dejanske odhodke, je smiselno opraviti simulacijo in oceniti vpliv nove lestvice in normiranih odhodkov na poslovni rezultat.<\/p>\n\n\n

                  <\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

                  Novosti za normirance: prenova sistema Dr\u017eavni zbor je 11. novembra 2025 sprejel Zakon o pravici do zimskega regresa ter prenovi […]<\/p>\n","protected":false},"author":1,"featured_media":290,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"disabled","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[1],"tags":[],"class_list":["post-288","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/pkontis.si\/index.php?rest_route=\/wp\/v2\/posts\/288","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/pkontis.si\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/pkontis.si\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/pkontis.si\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/pkontis.si\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=288"}],"version-history":[{"count":6,"href":"https:\/\/pkontis.si\/index.php?rest_route=\/wp\/v2\/posts\/288\/revisions"}],"predecessor-version":[{"id":420,"href":"https:\/\/pkontis.si\/index.php?rest_route=\/wp\/v2\/posts\/288\/revisions\/420"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/pkontis.si\/index.php?rest_route=\/wp\/v2\/media\/290"}],"wp:attachment":[{"href":"https:\/\/pkontis.si\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=288"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/pkontis.si\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=288"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/pkontis.si\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=288"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}