{"id":21953,"date":"2025-10-13T03:00:00","date_gmt":"2025-10-13T03:00:00","guid":{"rendered":"https:\/\/chicagodesavanja.us\/menjaju-se-pravila-za-401-k\/"},"modified":"2025-10-13T03:00:00","modified_gmt":"2025-10-13T03:00:00","slug":"menjaju-se-pravila-za-401-k","status":"publish","type":"post","link":"https:\/\/chicagodesavanja.us\/en\/vesti\/menjaju-se-pravila-za-401-k\/","title":{"rendered":"IRS menja pravila za 401(k): Visoko pla\u0107eni radnici gube poreske olak\u0161ice od 2026. godine"},"content":{"rendered":"<p class=\"wp-block-paragraph\">Od 2026. godine, visoko pla\u0107eni radnici u Sjedinjenim Ameri\u010dkim Dr\u017eavama suo\u010di\u0107e se sa zna\u010dajnim promenama u na\u010dinu na koji mogu da \u0161tede za penziju. Prema novim pravilima koje je <strong>IRS<\/strong> (Internal Revenue Service) izdao u okviru <strong>SECURE 2.0 Act<\/strong>, svi koji godi\u0161nje zara\u0111uju <strong>$145,000<\/strong> ili vi\u0161e, vi\u0161e ne\u0107e mo\u0107i da upla\u0107uju svoje <strong>401(k)<\/strong> \u201ecatch-up\u201c doprinose na osnovu pre oporezivanja. Umesto toga, mora\u0107e da ih preusmere u <strong>Roth<\/strong> naloge, koji se oporezuju unapred.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u0160ta su \u201ecatch-up\u201c doprinosi?<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u201eCatch-up\u201c doprinosi omogu\u0107avaju radnicima starijim od 50 godina da uplate dodatne iznose u svoje penzione fondove, iznad standardnog limita. Za 2025. godinu, standardni limit za <strong>401(k)<\/strong> iznosi <strong>$23,500<\/strong> (za one mla\u0111e od 50), dok je dodatni \u201ecatch-up\u201c doprinos za starije od 50 <strong>$7,500<\/strong>, a tzv. \u201eSuper catch-up\u201c za starosnu grupu od 60 do 63 godine \u010dak <strong>$11,250<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Do sada su zaposleni mogli da biraju izme\u0111u tradicionalnih (pre-tax) i <strong>Roth<\/strong> (after-tax) naloga, u zavisnosti od plana koji im poslodavac nudi. Uplate u tradicionalne naloge smanjuju porez u trenutku uplate, dok <strong>Roth<\/strong> doprinosi ne donose trenutne poreske olak\u0161ice, ali zato rastu i povla\u010de se bez poreza u penziji.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Kako se menjaju pravila?<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Od 2026. godine, svi koji zara\u0111uju <strong>$145,000<\/strong> ili vi\u0161e mora\u0107e da svoje dodatne doprinose upla\u0107uju isklju\u010divo u <strong>Roth<\/strong> naloge. To zna\u010di da visoko pla\u0107eni radnici gube trenutnu poresku olak\u0161icu za te doprinose. Ipak, u\u0161te\u0111evina \u0107e nastaviti da raste bez poreza, a povla\u010denje sredstava u penziji bi\u0107e tako\u0111e bez poreza.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Oni koji zara\u0111uju manje od <strong>$145,000<\/strong> i dalje \u0107e mo\u0107i da biraju izme\u0111u tradicionalnog i <strong>Roth<\/strong> na\u010dina uplate. Prag od <strong>$145,000<\/strong> mo\u017ee se vremenom prilago\u0111avati inflaciji.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u0160ta ako poslodavac ne nudi Roth opciju?<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ukoliko poslodavac ne nudi <strong>Roth 401(k)<\/strong> opciju, zaposleni stariji od 50 godina privremeno ne\u0107e mo\u0107i da upla\u0107uju \u201ecatch-up\u201c doprinose dok ta opcija ne postane dostupna. Me\u0111utim, sve vi\u0161e kompanija uvodi ovu mogu\u0107nost. Prema podacima <strong>Wall Street Journal-a<\/strong>, \u010dak <strong>95%<\/strong> planova kojima upravlja <strong>Fidelity<\/strong> sada nudi <strong>Roth<\/strong> opciju, dok je <strong>Vanguard<\/strong> ima u <strong>86%<\/strong> svojih 401(k) planova \u2013 zna\u010dajan porast u odnosu na pre dve godine.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Prednosti i mane novih pravila<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Prelazak na <strong>Roth catch-up<\/strong> ima i svoje prednosti i mane. Prednosti su rast \u0161tednje bez poreza, povla\u010denje sredstava bez poreza u penziji, izbegavanje obaveznih minimalnih povla\u010denja sa 73 godine, i \u0161ira poreska diverzifikacija. S druge strane, doprinosi se sada upla\u0107uju iz oporezovanog prihoda, \u0161to zna\u010di ve\u0107i porez u sada\u0161njosti.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Finansijski stru\u010dnjaci preporu\u010duju svima da ve\u0107 sada pregledaju svoje penzione planove. Ako ve\u0107ina \u0161tednje le\u017ei u tradicionalnim ra\u010dunima, <strong>Roth<\/strong> doprinosi mogu pru\u017eiti ve\u0107u poresku fleksibilnost u budu\u0107nosti. Tako\u0111e, neki savetnici preporu\u010duju da visoko pla\u0107eni radnici iskoriste preostale godine do 2026. za maksimalne pre-tax doprinose i tako iskoriste postoje\u0107e poreske olak\u0161ice.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\" style=\"font-size:10px\">SOURCE: <a href=\"https:\/\/www.financialexpress.com\/world-news\/us-news\/irs-changes-401k-rules-high-earners-may-lose-tax-breaks-in-2026\/4007507\/\" target=\"_blank\" rel=\"noopener\">FINANCIAL EXPRESS<\/a> PHOTO: PIXABAY<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>","protected":false},"excerpt":{"rendered":"<p>Od 2026. godine, visoko pla\u0107eni radnici u Sjedinjenim Ameri\u010dkim Dr\u017eavama suo\u010di\u0107e se sa zna\u010dajnim promenama u na\u010dinu na koji mogu da \u0161tede za penziju. Prema novim pravilima koje je IRS (Internal Revenue Service) izdao u okviru SECURE 2.0 Act, svi koji godi\u0161nje zara\u0111uju $145,000 ili vi\u0161e, vi\u0161e ne\u0107e mo\u0107i da upla\u0107uju svoje 401(k) \u201ecatch-up\u201c doprinose [&hellip;]<\/p>\n","protected":false},"author":5118,"featured_media":15377,"comment_status":"","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"wpai_generated_summary":"","footnotes":""},"categories":[368,369],"tags":[20501,20502,538,20503,20504,20505,1414,12673,20506,20507,11567,20508,1420,20509,20510,20511,15142,2432,20512],"class_list":["post-21953","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-vesti-amerika","category-vesti","tag-401k-promene","tag-americki-radnici","tag-amerika","tag-catch-up-doprinosi","tag-fidelity","tag-finansijska-stednja","tag-irs","tag-irs-pravila-2026","tag-penzija-u-sad","tag-penziona-stednja","tag-penzioni-fondovi","tag-penzioni-plan","tag-poreske-olaksice","tag-porez-na-dohodak-sad","tag-roth-401k","tag-roth-account","tag-secure-2-0-act","tag-vanguard","tag-visoko-placeni-radnici"],"_links":{"self":[{"href":"https:\/\/chicagodesavanja.us\/en\/wp-json\/wp\/v2\/posts\/21953","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/chicagodesavanja.us\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/chicagodesavanja.us\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/chicagodesavanja.us\/en\/wp-json\/wp\/v2\/users\/5118"}],"replies":[{"embeddable":true,"href":"https:\/\/chicagodesavanja.us\/en\/wp-json\/wp\/v2\/comments?post=21953"}],"version-history":[{"count":0,"href":"https:\/\/chicagodesavanja.us\/en\/wp-json\/wp\/v2\/posts\/21953\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/chicagodesavanja.us\/en\/wp-json\/wp\/v2\/media\/15377"}],"wp:attachment":[{"href":"https:\/\/chicagodesavanja.us\/en\/wp-json\/wp\/v2\/media?parent=21953"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/chicagodesavanja.us\/en\/wp-json\/wp\/v2\/categories?post=21953"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/chicagodesavanja.us\/en\/wp-json\/wp\/v2\/tags?post=21953"}],"curies":[{"name":"WP","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}