01
Problem
You have 25 employees in different cities (Zagreb 18 %, Split 10 %, Osijek 13 %).
Solution
Each employee linked to a residence city. Surtax is calculated per city and reported in JOPPD column 11 (Surtax rates).
Solutions · JOPPD-MJESECNI
JOPPD — monthly payroll return
JOPPD (Joint payroll, surtax and contributions form) is the Croatian monthly payroll return. It covers income tax, all contributions (Pillar I and II, health), city surtax (0–18 %), and is submitted to ePorezna by the 15th of the following month.
02
Problem
New employee starts mid-month — how to report?
Solution
Start date and FTE percentage entered on hire. JOPPD reports columns A1 and A2 with the correct from-date.
03
Problem
You have contractors on service contracts — separate form?
Solution
Contractors are still reported in JOPPD but under code 4001 (Other income). Income tax rate 24 % without exemptions.
04
Problem
Need to correct previous month's JOPPD — how?
Solution
Storno JOPPD generated automatically with the delta. Submitted as a new form with code IZ (correction); the Tax Administration updates the balance.
One platform, one account, Fiscalization 2.0 ready
The entire 4b2b ecosystem is built for the Croatian market — from eRačun via FINA Mojcert to JOPPD and OIB validation.
