Olajšava za zaposlovanje naj bi bila z letom 2022 bolj dostopna delodajalcem. Pa je res? Novela Zakona o davku od dohodkov pravnih oseb (ZDDPO-2S), ki je začela veljati 1. januarja 2022, je razrahljala pravila na podlagi katerih lahko delodajalci uveljavijo olajšavo za zaposlovanje. Na prvi pogled se zdi, da je bil namen spremembe 55b. člena…
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