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The JOPPD form, step by step

Adria ERP team8 September 20268 min read
Contents
  1. When the JOPPD is due
  2. The report designation
  3. How the form is structured
  4. Step by step
  5. Common mistakes

The JOPPD is the report an employer uses to tell the Tax Administration what was paid to each employee, together with the income tax and contributions calculated on it. It is filed electronically through ePorezna and is one of the most common forms in Croatian business — so it pays to understand how it works.

When the JOPPD is due

For salaries the basic rule is simple: the JOPPD is filed on the day of payment. Salary for the previous month must be paid by the 15th of the current month, so the report is normally filed by then too. Some kinds of payments (such as certain non-taxable allowances) have different deadlines — check the rules for your case.

The report designation

Every report carries a five-digit designation: the first two digits are the year and the last three are the day of the year the report refers to. For example, a report for a payment on 15 January 2026 is designated 26015.

How the form is structured

  • Page A: the filer's details (OIB, name, address) and the total tax and contributions for the whole report.
  • Page B: one row per recipient and type of payment — employee OIB, municipality of residence, recipient and payment codes, period, gross amount, contributions, tax and net payout.

The rows on page B must add up to the totals on page A. A mismatch is the most common reason a report is rejected.

Step by step

  • Calculate the salary: gross, contributions from salary (pension pillars I and II), personal allowance, income tax at the rates of the employee's municipality, and net pay.
  • Calculate the contribution on salary (health insurance) that the employer pays on top of gross.
  • Build the JOPPD with the correct report designation and recipient and payment codes for each employee.
  • File the report through ePorezna and check the receipt confirmation.
  • On the same day, pay the net salary and transfer the tax and contributions to the prescribed accounts.

Common mistakes

  • Wrong municipality of residence — it changes the income tax rates and how the tax is distributed.
  • An outdated personal allowance or a wrong factor for dependants.
  • A wrong report designation or payment period.
  • Sending a correction as a new report instead of as a correction of the existing one.

Adria ERP calculates salaries to Croatian rules and produces the JOPPD and payslips from the same calculation, so the amounts on the form and on the payout cannot drift apart. Always compare tax rates and allowances with the current regulations before filing.

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