{"id":3368,"date":"2026-09-29T08:30:56","date_gmt":"2026-09-29T08:30:56","guid":{"rendered":"https:\/\/4easy.business\/?page_id=3368"},"modified":"2026-09-29T08:33:04","modified_gmt":"2026-09-29T08:33:04","slug":"tax-calculator-serbia","status":"publish","type":"page","link":"https:\/\/4easy.business\/en\/tax-calculator-serbia\/","title":{"rendered":"Tax Calculator"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"3368\" class=\"elementor elementor-3368\">\n\t\t\t\t<div class=\"elementor-element elementor-element-842e7ff e-flex e-con-boxed e-con e-parent\" data-id=\"842e7ff\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f69b9cf elementor-widget elementor-widget-html\" data-id=\"f69b9cf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<!DOCTYPE html>\r\n<html lang=\"en\">\r\n<head>\r\n<meta charset=\"utf-8\">\r\n<meta name=\"viewport\" content=\"width=device-width, initial-scale=1\">\r\n<title>Tax on Freelance Income \u2014 a guide for video editors<\/title>\r\n<style>\r\n:root {\r\n  --color-bg: #f3f2f2;\r\n  --color-surface: #eae9e9;\r\n  --color-text: #201e1d;\r\n  --color-accent: #cc6100;\r\n  --color-accent-2: #db7a1f;\r\n  --color-divider: color-mix(in srgb, #201e1d 40%, transparent);\r\n \r\n  --color-accent-100: #f7e8d8;\r\n  --color-accent-200: #ecce9f;\r\n  --color-accent-700: #8a4200;\r\n  --color-accent-800: #5c2c00;\r\n \r\n  --font-heading: system-ui, -apple-system, \"Segoe UI\", sans-serif;\r\n  --font-body: system-ui, -apple-system, \"Segoe UI\", sans-serif;\r\n \r\n  --space-1: 4px; --space-2: 8px; --space-3: 12px; --space-4: 16px; --space-6: 24px; --space-8: 32px;\r\n \r\n  --shadow-sm: 0 1px 2px color-mix(in srgb, #2d2b2b 14%, transparent);\r\n  --shadow-md: 0 3px 10px color-mix(in srgb, #2d2b2b 16%, transparent);\r\n  --shadow-lg: 0 12px 32px color-mix(in srgb, #2d2b2b 22%, transparent);\r\n}\r\n \r\n* , *::before, *::after { box-sizing: border-box; }\r\nbody {\r\n  margin: 0; background: var(--color-bg); color: var(--color-text);\r\n  font-family: var(--font-body); font-size: 15px; line-height: 1.55; font-weight: 400;\r\n}\r\nh1, h2, h3, h4, h5, h6 {\r\n  font-family: var(--font-heading); font-weight: 800;\r\n  line-height: 1.15; letter-spacing: -0.015em; margin: 0 0 var(--space-2);\r\n}\r\nh1 { font-size: 40px; }\r\nh2 { font-size: 30px; }\r\nh3 { font-size: 22px; }\r\nh6 { font-size: 12px; letter-spacing: 0.08em; text-transform: uppercase; }\r\np { margin: 0 0 var(--space-3); }\r\na { color: var(--color-accent-700); text-underline-offset: 3px; }\r\na:hover { color: var(--color-accent); }\r\n.text-muted { color: color-mix(in srgb, var(--color-text) 55%, transparent); }\r\n.wrap { max-width: 100%; margin: 0 auto; }\r\n.hr { height: 2px; border: 0; margin: 0; background: var(--color-divider); }\r\n \r\n.nav {\r\n  display: flex; align-items: center; gap: var(--space-4);\r\n  padding: var(--space-3) var(--space-6);\r\n  border-bottom: 2px solid var(--color-divider);\r\n  flex-wrap: wrap; position: sticky; top: 0; background: var(--color-bg); z-index: 20;\r\n}\r\n.nav-brand { font-family: var(--font-heading); font-weight: 800; font-size: 18px; margin-right: auto; display: flex; align-items: center; gap: 10px; }\r\n.nav-brand img { height: 44px; width: 44px; display: block; border-radius: 8px; }\r\n.nav a { color: inherit; text-decoration: none; font-size: 14px; }\r\n.nav a:hover { color: var(--color-accent); }\r\n \r\n.section { padding: var(--space-8) var(--space-6); }\r\n.section-kicker { opacity: 0.55; margin-bottom: var(--space-3); }\r\n \r\n.btn {\r\n  display: inline-flex; align-items: center; justify-content: center; gap: 6px;\r\n  cursor: pointer; text-decoration: none;\r\n  font-family: var(--font-heading); font-weight: 800; font-size: 14px; line-height: 1.2;\r\n  color: var(--color-text); background: transparent; border: 1px solid transparent;\r\n  padding: 10px 18px; border-radius: 0;\r\n}\r\n.btn:disabled { opacity: 0.35; cursor: not-allowed; }\r\n.btn-primary { background: var(--color-accent); color: #fff; }\r\n.btn-primary:hover:not(:disabled) { background: var(--color-accent-700); }\r\n.btn-secondary { border-color: var(--color-divider); }\r\n.btn-secondary:hover:not(:disabled) { background: color-mix(in srgb, var(--color-text) 7%, transparent); }\r\n.btn-ghost { color: var(--color-accent); padding-inline: 4px; }\r\n.btn-ghost:hover { background: color-mix(in srgb, var(--color-accent) 10%, transparent); }\r\n \r\n.field > label { display: block; font-size: 12px; margin-bottom: 5px; color: color-mix(in srgb, var(--color-text) 70%, transparent); }\r\n.input {\r\n  width: 100%; min-height: 40px; padding: 8px 10px; font: inherit; font-size: 15px;\r\n  color: var(--color-text); background: var(--color-surface);\r\n  border: 1px solid var(--color-divider); border-radius: 0;\r\n}\r\n.input:focus-visible { border-color: var(--color-accent); outline: 2px solid var(--color-accent); outline-offset: 0; }\r\n \r\n.card { display: flex; flex-direction: column; gap: var(--space-2); padding: var(--space-4); background: var(--color-surface); }\r\n.card-kicker { font-size: 10px; letter-spacing: 0.1em; text-transform: uppercase; color: var(--color-accent); }\r\n.card-title { font-family: var(--font-heading); font-weight: 800; font-size: 17px; line-height: 1.2; }\r\n.card-body { margin: 0; font-size: 13px; opacity: 0.8; flex: 1; }\r\n.card-meta { display: flex; align-items: center; gap: 6px; font-size: 11px; color: color-mix(in srgb, var(--color-text) 50%, transparent); }\r\n.elev-sm { box-shadow: var(--shadow-sm); }\r\n.elev-lg { box-shadow: var(--shadow-lg); }\r\n \r\n.tag { display: inline-flex; align-items: center; font-size: 11px; letter-spacing: 0.02em; padding: 3px 10px; }\r\n.tag-accent { background: var(--color-accent-200); color: var(--color-accent-800); }\r\n.tag-outline { border: 1px solid var(--color-accent); color: var(--color-accent); }\r\n \r\n.tabbar { display: flex; gap: var(--space-2); border-bottom: 2px solid var(--color-divider); margin: var(--space-2) 0 var(--space-3); }\r\n.tab-btn { flex: 1; background: none; border: none; border-bottom: 2px solid transparent; margin-bottom: -2px; padding: var(--space-2) 2px; font-family: var(--font-body); font-size: 11px; font-weight: 700; letter-spacing: 0.06em; text-transform: uppercase; color: var(--color-text); opacity: 0.5; cursor: pointer; }\r\n.tab-btn:hover { opacity: 0.8; }\r\n.tab-btn.active { opacity: 1; color: var(--color-accent-700); border-bottom-color: var(--color-accent); }\r\n.tab-panel { display: flex; flex-direction: column; gap: 8px; }\r\n.tab-panel[hidden] { display: none; }\r\n.tab-line { font-size: 13px; padding-left: 18px; position: relative; }\r\n.tab-line::before { position: absolute; left: 0; font-weight: 800; }\r\n.tab-line-pos::before { content: \"+\"; color: var(--color-accent-700); }\r\n.tab-line-neg::before { content: \"\\2212\"; color: color-mix(in srgb, var(--color-text) 55%, transparent); }\r\n \r\n.table { width: 100%; border-collapse: collapse; font-size: 14px; }\r\n.table th { text-align: left; font-size: 11px; letter-spacing: 0.08em; text-transform: uppercase; color: color-mix(in srgb, var(--color-text) 60%, transparent); padding: var(--space-2); border-bottom: 2px solid var(--color-divider); }\r\n.table td { padding: var(--space-2); border-bottom: 1px solid var(--color-divider); }\r\n.table tbody tr:hover { background: color-mix(in srgb, var(--color-text) 4%, transparent); }\r\n \r\n\/* \u2014 step walkthrough (Korak 0 \/ pregled modela) \u2014 *\/\r\n.step-box { border: 2px solid var(--color-divider); background: var(--color-surface); padding: var(--space-6); margin-top: var(--space-4); }\r\n.step-eyebrow { display: flex; align-items: center; justify-content: space-between; gap: var(--space-3); margin-bottom: var(--space-3); flex-wrap: wrap; }\r\n.step-count { font-size: 12px; letter-spacing: 0.08em; text-transform: uppercase; opacity: 0.55; }\r\n.step-dots { display: flex; gap: 6px; }\r\n.step-dot { width: 8px; height: 8px; border-radius: 50%; background: var(--color-divider); }\r\n.step-dot.active { background: var(--color-accent); }\r\n.step-body h3 { margin-bottom: var(--space-2); }\r\n.step-body p { font-size: 16px; max-width: 680px; }\r\n.step-nav { display: flex; justify-content: space-between; align-items: center; margin-top: var(--space-4); gap: var(--space-3); }\r\n \r\n.term-list { display: grid; grid-template-columns: repeat(auto-fit, minmax(280px, 1fr)); gap: var(--space-4); margin-top: var(--space-4); }\r\n.term { padding: var(--space-3) 0; border-bottom: 1px solid var(--color-divider); }\r\n.term dt { font-family: var(--font-heading); font-weight: 800; font-size: 14px; color: var(--color-accent-700); margin-bottom: 4px; }\r\n.term dd { margin: 0; font-size: 13.5px; opacity: 0.85; }\r\n \r\n.grid-4 { display: grid; grid-template-columns: repeat(auto-fit, minmax(260px, 1fr)); gap: var(--space-4); }\r\n#comparison-cards { grid-template-columns: repeat(4, 1fr); align-items: start; }\r\n@media (max-width: 900px) { #comparison-cards { grid-template-columns: repeat(2, 1fr); } }\r\n@media (max-width: 560px) { #comparison-cards { grid-template-columns: 1fr; } }\r\n.grid-2 { display: grid; grid-template-columns: 280px 1fr; gap: var(--space-8); align-items: start; }\r\n@media (max-width: 640px) { .grid-2 { grid-template-columns: 1fr; } }\r\n \r\n.seg { display: inline-flex; overflow: hidden; border: 1px solid var(--color-divider); }\r\n.seg-opt { display: inline-flex; align-items: center; gap: 6px; padding: 7px 14px; font-size: 13px; cursor: pointer; }\r\n.seg-opt input { position: absolute; opacity: 0; width: 0; height: 0; pointer-events: none; }\r\n.seg-opt + .seg-opt { border-left: 1px solid var(--color-divider); }\r\n.seg-opt:has(input:checked) { background: var(--color-accent); color: #fff; }\r\n.seg-opt:not(:has(input:checked)):hover { background: color-mix(in srgb, var(--color-text) 7%, transparent); }\r\n<\/style>\r\n<\/head>\r\n<body>\r\n \r\n<div class=\"nav\">\r\n  <div class=\"nav-brand\"><img decoding=\"async\" src=\"data:image\/png;base64,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\" alt=\"4Easy Business\">Tax on Freelance Income<\/div>\r\n  <a href=\"#kalkulator\">Calculator<\/a>\r\n  <a href=\"#koraci\">How it works in practice<\/a>\r\n  <a href=\"#pojmovi\">Glossary<\/a>\r\n<\/div>\r\n \r\n<div class=\"wrap\">\r\n \r\n  <div style=\"padding:var(--space-8) var(--space-6) var(--space-6);\">\r\n    <h6 style=\"color:var(--color-accent-700);\">Companion tool for the video \u2014 Tax on freelance income<\/h6>\r\n    <h1 style=\"max-width:820px;\">How much do you actually keep?<\/h1>\r\n    <p style=\"max-width:640px; font-size:16px; opacity:0.85;\">Enter your planned monthly income and see which model \u2014 Freelancer, Flat-Rate, or Personal Salary \u2014 leaves you with the most net money.<\/p>\r\n  <\/div>\r\n \r\n  <!-- ================= 01 \u2014 KALKULATOR ================= -->\r\n  <div id=\"kalkulator\" class=\"section\" style=\"padding-top:0;\">\r\n    <h6 class=\"section-kicker\">01 \u2014 Calculator<\/h6>\r\n    <h2>Enter your planned monthly income<\/h2>\r\n \r\n    <div class=\"card\" style=\"background:var(--color-accent-100); margin:var(--space-4) 0 var(--space-6); max-width:720px;\">\r\n      <p class=\"card-body\" style=\"opacity:1;\">This is an illustrative calculation with simplified formulas (fixed rates, without a specific activity code or municipality) \u2014 not tax advice. For an exact amount and a final decision, consult an accountant.<\/p>\r\n    <\/div>\r\n \r\n    <p class=\"text-muted\" style=\"font-size:12.5px; max-width:640px; margin-top:-8px;\">Note: there is also a fifth option \u2014 an association (\"udru\u017eenje\") \u2014 for projects not aimed at personal profit (e.g. donations, rallying people around an idea). Since there is no classic \"net salary\" there, it is not included in the calculation below.<\/p>\r\n \r\n    <div class=\"field\" style=\"max-width:480px; margin-top:var(--space-4);\">\r\n      <label>Are you already covered by health insurance on another basis? (e.g. employed elsewhere, or through a parent while a student under 26)<\/label>\r\n      <div class=\"seg\" id=\"insured-toggle\">\r\n        <label class=\"seg-opt\"><input type=\"radio\" name=\"insured\" value=\"yes\"><span>Yes<\/span><\/label>\r\n        <label class=\"seg-opt\"><input type=\"radio\" name=\"insured\" value=\"no\" checked><span>No<\/span><\/label>\r\n      <\/div>\r\n      <p class=\"text-muted\" style=\"font-size:11.5px; margin-top:6px; margin-bottom:0;\">Affects the Freelancer calculation (the health contribution drops to 0% if you are already insured). Flat-Rate and Personal Salary assume standard registration.<\/p>\r\n    <\/div>\r\n \r\n    <div class=\"grid-2\" style=\"margin-top:var(--space-6);\">\r\n      <div class=\"field\">\r\n        <label for=\"income-input\">Planned monthly income (RSD)<\/label>\r\n        <input id=\"income-input\" class=\"input\" type=\"text\" inputmode=\"numeric\" value=\"150,000\">\r\n        <button class=\"btn btn-primary\" style=\"margin-top:var(--space-3);\" id=\"btn-calculate\">Calculate the best option<\/button>\r\n        <div style=\"font-size:11px; letter-spacing:0.08em; text-transform:uppercase; opacity:0.5; margin-top:var(--space-4);\">Or try a typical income<\/div>\r\n        <div id=\"presets\" style=\"display:flex; gap:var(--space-2); margin-top:var(--space-2); flex-wrap:wrap;\"><\/div>\r\n      <\/div>\r\n \r\n      <div id=\"recommendation-slot\"><\/div>\r\n    <\/div>\r\n \r\n    <div id=\"comparison-reveal\"><\/div>\r\n    <div id=\"comparison-cards\" class=\"grid-4\" style=\"margin-top:var(--space-6);\"><\/div>\r\n \r\n    <div id=\"comparison-table-wrap\" style=\"display:none;\">\r\n      <h6 class=\"section-kicker\" style=\"margin:var(--space-8) 0 var(--space-3);\">Comparing the models<\/h6>\r\n      <table class=\"table\">\r\n        <thead><tr><th>Model<\/th><th>Net monthly<\/th><th>Goes to tax<\/th><th>Note<\/th><\/tr><\/thead>\r\n        <tbody id=\"comparison-table-body\"><\/tbody>\r\n      <\/table>\r\n    <\/div>\r\n  <\/div>\r\n \r\n  <hr class=\"hr\" style=\"margin:0 var(--space-6);\">\r\n \r\n  <!-- ================= STEP BY STEP (dynamic, based on the currently best option) ================= -->\r\n  <div id=\"koraci\" class=\"section\">\r\n    <h6 class=\"section-kicker\">02 \u2014 How it works in practice<\/h6>\r\n    <h2 id=\"koraci-title\">Korak po korak<\/h2>\r\n    <p id=\"koraci-subtitle\" style=\"max-width:640px; opacity:0.85;\"><\/p>\r\n    <div class=\"grid-4\" style=\"margin-top:var(--space-6);\" id=\"koraci-grid\"><\/div>\r\n  <\/div>\r\n \r\n  <hr class=\"hr\" style=\"margin:0 var(--space-6);\">\r\n \r\n  <!-- ================= GLOSSARY ================= -->\r\n  <div id=\"pojmovi\" class=\"section\">\r\n    <h6 class=\"section-kicker\">03 \u2014 Glossary<\/h6>\r\n    <h2>Terms you will keep seeing<\/h2>\r\n    <p style=\"max-width:640px; opacity:0.85;\">If anything above is not clear, it is probably explained here.<\/p>\r\n    <dl class=\"term-list\">\r\n      <div class=\"term\"><dt>Invoice<\/dt><dd>The document you issue to a client when billing them for a service \u2014 it states what you did and how much it costs. A business \"bill.\"<\/dd><\/div>\r\n      <div class=\"term\"><dt>Gross<\/dt><dd>The full amount, before anything (tax, contributions) is deducted from it.<\/dd><\/div>\r\n      <div class=\"term\"><dt>Net<\/dt><dd>What actually stays in your pocket, after tax and contributions. This is the number you care about most.<\/dd><\/div>\r\n      <div class=\"term\"><dt>Tax<\/dt><dd>The part of your income that by law goes to the state.<\/dd><\/div>\r\n      <div class=\"term\"><dt>Contributions<\/dt><dd>Money set aside for pension insurance (PIO) and health insurance \u2014 this later secures your pension, sick leave, and healthcare.<\/dd><\/div>\r\n      <div class=\"term\"><dt>Base (osnovica)<\/dt><dd>The exact amount on which tax or a contribution is calculated \u2014 often not your whole income, since some recognized costs are deducted first.<\/dd><\/div>\r\n      <div class=\"term\"><dt>Standardized expenses (normirani tro\u0161kovi)<\/dt><dd>Costs the law \"assumes\" upfront that you have in your business, automatically deducted before tax is calculated \u2014 regardless of how much you actually spent.<\/dd><\/div>\r\n      <div class=\"term\"><dt>Goes to tax (effective rate)<\/dt><dd>What percentage of your earnings ultimately goes to the state \u2014 tax and contributions combined. It is the gap between gross and net.<\/dd><\/div>\r\n      <div class=\"term\"><dt>VAT (PDV)<\/dt><dd>Value-added tax. Becomes mandatory once your annual turnover exceeds 8,000,000 RSD.<\/dd><\/div>\r\n      <div class=\"term\"><dt>Flat-rate taxpayer (pau\u0161alac)<\/dt><dd>A status where you pay a fixed amount of tax and contributions, the same every month, regardless of how much you earn.<\/dd><\/div>\r\n      <div class=\"term\"><dt>Working off the books (\"na crno\")<\/dt><dd>Getting paid in cash for a service with no registration and no tax paid. Illegal, both for you and for whoever pays you.<\/dd><\/div>\r\n      <div class=\"term\"><dt>APR<\/dt><dd>The Serbian Business Registers Agency \u2014 where you officially register when opening flat-rate status, a sole proprietorship, or a company.<\/dd><\/div>\r\n      <div class=\"term\"><dt>Association (udru\u017eenje)<\/dt><dd>A fifth legal form, for projects not aimed at personal profit \u2014 donations, projects, rallying people around an idea. It is not compared with the other four models since there is no classic \"net salary\" there.<\/dd><\/div>\r\n    <\/dl>\r\n  <\/div>\r\n \r\n  <div style=\"padding:var(--space-6); border-top:2px solid var(--color-divider);\">\r\n    <p class=\"text-muted\" style=\"font-size:12px; max-width:760px;\">Rates and formulas are simplified for illustration. The flat-rate amount is taken for activity code 5911 (32,584 RSD, 2026); Freelancer Option 1 and Option 2 follow the Personal Income Tax Law; Personal Salary (PR) is calculated on a gross of 51,297 RSD (the minimum monthly contribution base for entrepreneurs in 2026) plus bookkeeping of 15,000 RSD per month, so the result changes if your own figures differ; the LLC (DOO) follows the Corporate Income Tax Law, assuming the founder pays themselves a personal salary of 51,297 RSD gross (same as PR) and bookkeeping of 20,000 RSD per month. This is not tax advice.<\/p>\r\n  <\/div>\r\n<\/div>\r\n \r\n<script>\r\n(function () {\r\n  'use strict';\r\n  const fmtRS = (n) => Math.round(n).toLocaleString('en-US');\r\n \r\n  \/* ============ Tax math ============ *\/\r\n  function freelancerBreakdown(income, insuredElsewhere) {\r\n    const q = Math.max(0, income) * 3;\r\n    const mk = (label, normirani, uvecanje, taxRate) => {\r\n      const osnovica = Math.max(0, q - normirani - uvecanje);\r\n      const porez = osnovica * taxRate;\r\n      const pio = osnovica * 0.24;\r\n      const zdravstveno = insuredElsewhere ? 0 : osnovica * 0.103;\r\n      const ukupno = porez + pio + zdravstveno;\r\n      return { label, normirani, uvecanje, osnovica, taxRate, porez, pio, zdravstveno, ukupno, neto: q - ukupno, pct: q > 0 ? (ukupno \/ q) * 100 : 0 };\r\n    };\r\n    return { bruto: q, a: mk('Option 1', 110647, 0, 0.20), b: mk('Option 2', 66733, q * 0.34, 0.10) };\r\n  }\r\n \r\n  \/\/ Salary contributions (2026): PIO 24% (14% employee + 10% employer), health 10.3% (5.15% + 5.15%),\r\n  \/\/ unemployment 0.75% (employee only). The employee share is deducted FROM the gross salary; the employer\r\n  \/\/ share is an ADDITIONAL cost on top of the gross salary (it does not reduce the employee payout). Used\r\n  \/\/ both for the PR personal salary and for the mandatory founder-director salary (LLC\/DOO).\r\n  function zaradaBreakdown(LZ, neoporezivi) {\r\n    const stopaRadnik = 0.14 + 0.0515 + 0.0075; \/\/ 19,90%\r\n    const stopaPoslodavac = 0.10 + 0.0515; \/\/ 15,15%\r\n    const porez = Math.max(0, LZ - neoporezivi) * 0.10;\r\n    const doprinosiRadnik = LZ * stopaRadnik;\r\n    const doprinosiPoslodavac = LZ * stopaPoslodavac;\r\n    const doprinosiUkupno = doprinosiRadnik + doprinosiPoslodavac;\r\n    const netoZarada = LZ - porez - doprinosiRadnik;\r\n    return { LZ, porez, doprinosiRadnik, doprinosiPoslodavac, doprinosiUkupno, netoZarada };\r\n  }\r\n \r\n  function computeAll(income, insuredElsewhere) {\r\n    const i = Math.max(0, income);\r\n    const pausalFee = 32584;\r\n    const pausalEligible = i * 12 <= 6000000;\r\n    const pausalNet = pausalEligible ? i - pausalFee : null;\r\n \r\n    const fr = freelancerBreakdown(i, insuredElsewhere);\r\n    const netA = i - fr.a.ukupno \/ 3;\r\n    const netB = i - fr.b.ukupno \/ 3;\r\n    const frModel = netB >= netA ? 'Option 2 (10% tax)' : 'Option 1 (20% tax)';\r\n    const frNet = Math.max(netA, netB);\r\n \r\n    const lz = (() => {\r\n      const knjigovodstvo = 15000;\r\n      const zb = zaradaBreakdown(51297, 34221);\r\n      const profit = i - zb.LZ - zb.doprinosiPoslodavac - knjigovodstvo;\r\n      const porezDobit = Math.max(0, profit) * 0.10;\r\n      return { ...zb, knjigovodstvo, profit, porezDobit, net: i - zb.doprinosiUkupno - zb.porez - knjigovodstvo - porezDobit };\r\n    })();\r\n \r\n    const doo = (() => {\r\n      \/\/ A founder who works in their own LLC must be registered and paid at least the minimum salary \u2014 it is\r\n      \/\/ not a pure dividend with no work. We use the same assumed base as the PR personal salary, for comparison.\r\n      const accountingFee = 20000;\r\n      const zb = zaradaBreakdown(51297, 34221);\r\n      \/\/ Profit CAN be negative (income does not cover the director salary + contributions + bookkeeping) \u2014\r\n      \/\/ then there is no corporate income tax, but that shortfall still flows through to net (same as Personal\r\n      \/\/ Salary), so the model does not falsely look profitable at low income.\r\n      const profit = i - zb.LZ - zb.doprinosiPoslodavac - accountingFee;\r\n      const profitTax = Math.max(0, profit) * 0.15;\r\n      const dividendNet = profit <= 0 ? profit : (profit - profitTax) * 0.85; \/\/ after corporate income tax (15%) and dividend tax (15%)\r\n      return { ...zb, accountingFee, profit, profitTax, net: zb.netoZarada + dividendNet };\r\n    })();\r\n    const vatWarning = i * 12 > 8000000;\r\n \r\n    return [\r\n      {\r\n        key: 'pausal', kicker: 'MODEL 01', title: 'Flat-Rate (Pau\u0161alac)', net: pausalNet, eligible: pausalEligible,\r\n        note: pausalEligible ? null : 'Over 6 million a year \u2014 you switch to bookkeeping, like Personal Salary.',\r\n        detail: 'A fixed ' + fmtRS(pausalFee) + ' RSD per month for activity code 5911 (film and video production), regardless of income. Deadline: by the 15th of the month, for the previous month.',\r\n        pros: ['Same amount every month \u2014 whether you earned 10 dinars or a million', 'No bookkeeping and no annual financial statement', 'Anyone can register it, for a 1,600 RSD fee', 'Can go dormant between projects, and then you pay nothing', 'Allowed to hire employees', 'Qualifies for subsidies, loans, and similar programs', 'Covers most activities, including video editing', 'Daily withdrawals up to 150,000 RSD with no need to state the purpose'],\r\n        cons: ['Two caps: 6 million for flat-rate status, 8 million for VAT', 'Subject to the independence test', 'Poor protection for entrepreneurs during pregnancy and maternity leave', 'Foreign currency withdrawals only for business travel and paying rent', 'Fiscal cash register mandatory', 'Above 6 million, switches to bookkeeping and self-taxation', 'You are personally liable for business obligations with your own assets'],\r\n        includeInRecommendation: true,\r\n      },\r\n      {\r\n        key: 'frilenser', kicker: 'MODEL 02', title: 'Freelancer', net: frNet, eligible: true, note: null,\r\n        detail: 'Two calculation methods since 2023 \u2014 A and B. At this income, ' + frModel + ' comes out better, on a quarterly base. This regime suits incomes up to about 1,000 EUR per month best.',\r\n        pros: ['The independence test does not apply', 'No fiscal cash register', 'Virtually no paperwork', 'Tax is filed once every three months', 'Foreign currency income can be withdrawn without limits', 'Pension and health insurance accrue; you can register your children and spouse for coverage'],\r\n        cons: ['The rate rises with income \u2014 the more you earn, the higher the tax percentage', 'No entitlement to sick leave, pregnancy, or maternity leave', 'No unemployment benefit', 'Does not apply to domestic companies \u2014 by law they cannot pay you through this model, only foreign clients or individuals', 'Trading only your own products', 'No legal status \u2014 subsidies and loans are off the table'],\r\n        includeInRecommendation: true,\r\n      },\r\n      {\r\n        key: 'licna', kicker: 'MODEL 03', title: 'Personal Salary (PR)', net: lz.net, eligible: true,\r\n        note: lz.profit <= 0 ? 'At this income, the personal salary and contributions eat up the whole amount \u2014 there is no profit left.' : (vatWarning ? 'Over 8,000,000 RSD in annual turnover \u2014 VAT becomes mandatory.' : null),\r\n        detail: 'You pay yourself a personal salary of ' + fmtRS(lz.LZ) + ' RSD gross (assumption) \u2014 ' + fmtRS(lz.netoZarada) + ' RSD lands in your account, with the rest going to tax and contributions (35.05% of the gross salary combined, part on you, part on the company). On top of that, bookkeeping costs around ' + fmtRS(lz.knjigovodstvo) + ' RSD per month. The remaining profit is taxed at 10% and can be withdrawn with no dividend tax.',\r\n        pros: ['Profit is taxed at only 10% and can be withdrawn with no dividend tax', 'Real expenses \u2014 camera, lenses, software, computer \u2014 count as costs before tax', 'No upper income limit', 'Pension and health insurance accrue through the personal salary, including sick leave and maternity leave', 'No independence test if you work with multiple clients', 'After a while of regular personal salary payments, you can apply for a mortgage \u2014 the bank looks at your average paid salary'],\r\n        cons: ['Mandatory bookkeeping and an annual financial statement', 'Contributions on the personal salary are due every month, even with no income', 'You are personally liable for obligations with your own assets', 'VAT mandatory above 8,000,000 RSD in annual turnover', 'Only pays off at higher incomes \u2014 the fixed costs are significant'],\r\n        includeInRecommendation: true,\r\n      },\r\n      {\r\n        key: 'doo', kicker: 'MODEL 04', title: 'LLC (DOO)', net: doo.net, eligible: true,\r\n        note: doo.profit <= 0 ? 'At this income, the director salary and contributions eat up the whole amount \u2014 there is no profit left for dividends.' : (vatWarning ? 'Over 8,000,000 RSD in annual turnover \u2014 VAT becomes mandatory.' : null),\r\n        detail: 'As a founder working in the company, you must be registered and pay yourself a personal salary (assumed at ' + fmtRS(doo.LZ) + ' RSD gross, same as PR) \u2014 ' + fmtRS(doo.netoZarada) + ' RSD lands in your account. With bookkeeping (~' + fmtRS(doo.accountingFee) + ' RSD\/month), the remaining profit passes through corporate income tax (15%) and then dividend tax (15%). Simplified \u2014 not from an official calculator.',\r\n        pros: ['Limited liability \u2014 your personal assets are protected', 'Real business expenses can be deducted before tax', 'No upper income limit', 'Can also engage in marketing and trading'],\r\n        cons: ['Double taxation: 15% on profit, then 15% on dividends', 'The founder must be registered and draw a personal salary, with tax and contributions \u2014 not a pure dividend with no work', 'Mandatory bookkeeping and an accountant', 'VAT mandatory above 8,000,000 RSD in annual turnover', 'The most expensive and complex to close down'],\r\n        includeInRecommendation: true,\r\n      },\r\n    ];\r\n  }\r\n \r\n  function explain(best, second, income) {\r\n    const lines = [];\r\n    const why = {\r\n      pausal: 'A flat-rate entrepreneur pays the same amount of tax and contributions every month \u2014 <strong>' + fmtRS(32584) + ' RSD<\/strong> \u2014 no matter how much they bill the client. With the other models, tax at this income would come out higher than that fixed amount.',\r\n      frilenser: 'At this income, the law treats a large share of freelance earnings as a \"cost\" (it does not actually have to be spent), so very little is left to tax at all. On top of that, there is no bookkeeping or fixed monthly costs.',\r\n      licna: 'The profit of the company is taxed at only <strong>10%<\/strong>, and you can withdraw it to yourself with no further tax. At this income level, the fixed costs (personal salary and bookkeeping at <strong>' + fmtRS(15000) + ' RSD<\/strong>) are a small share of earnings, so the model pays off.',\r\n      doo: 'Even though the earnings of the company pass through two taxes, being able to deduct real expenses before tax makes up the difference here.',\r\n    };\r\n    lines.push(why[best.key]);\r\n    if (second) {\r\n      const diff = Math.round(best.net - second.net);\r\n      lines.push(diff <= 0\r\n        ? 'The difference versus ' + second.title + ' is negligible \u2014 decide based on admin burden and rights, not price.'\r\n        : 'You earn <strong>' + fmtRS(diff) + ' RSD<\/strong> more per month than you would as ' + second.title + ', or <strong>' + fmtRS(diff * 12) + ' RSD<\/strong> more per year.');\r\n    }\r\n    if (income * 12 > 5400000 && income * 12 <= 6000000) lines.push('Careful: at <strong>' + fmtRS(income * 12) + ' RSD<\/strong> per year you are close to the <strong>6 million<\/strong> threshold after which flat-rate status ends.');\r\n    if (income * 12 > 8000000) lines.push('Above <strong>8 million<\/strong> in annual turnover, entering the VAT system becomes mandatory.');\r\n    return lines;\r\n  }\r\n \r\n  \/* ============ Calculator state and render ============ *\/\r\n  const state = { income: 150000, hasResult: false, showComparison: false, insuredElsewhere: false };\r\n  const fmtMoney = (n) => (n == null ? '\u2014' : fmtRS(n) + ' RSD');\r\n \r\n  \/* ============ \"Step by step\" content per model (shown for the currently best option) ============ *\/\r\n  const STEP_CONTENT = {\r\n    pausal: {\r\n      title: 'Flat-Rate (Pau\u0161alac), step by step',\r\n      subtitle: 'This is currently the model that pays off best for you \u2014 here is what it looks like in practice.',\r\n      cards: [\r\n        { title: 'When do you pay?', body: 'By the 15th of the month, for the month that just ended. The amount is set by an official decision and does not change with your earnings that month.' },\r\n        { title: 'What about bookkeeping?', body: 'Books exist so that profit and the tax on it can be calculated. For a flat-rate taxpayer, tax is set in advance, so that calculation serves no purpose \u2014 bookkeeping is dropped.' },\r\n        { title: 'What do you need to register?', body: 'A scanned ID card, a registration application from APR, and a 1,600 RSD fee. That is the whole procedure.' },\r\n        { title: 'Pause or close down?', body: 'For dormancy \u2014 say, a vacation or a slow season \u2014 you pay nothing while in that status. Closing requires two certificates, tax and municipal, confirming you have no outstanding obligations.' },\r\n        { title: 'Who can you work with?', body: 'Domestic and foreign clients, individuals and companies. Most activities are open, except marketing, trading, catering, and hospitality.' },\r\n        { highlight: true, kicker: 'Activity code', title: '5911', body: 'Film and video production \u2014 no difference depending on where in Serbia it is registered. Flat-rate amount for 2026: 32,584 RSD.', link: { href: 'https:\/\/eporezi.purs.gov.rs\/kalkulator-pausalnog-poreza-i-doprinosa.html', label: 'Official PURS calculator' } },\r\n      ],\r\n    },\r\n    frilenser: {\r\n      title: 'Freelancer, step by step',\r\n      subtitle: 'This is currently the model that pays off best for you \u2014 here is what it looks like in practice.',\r\n      cards: [\r\n        { title: 'When do you pay?', body: 'Tax and contributions are filed and paid quarterly \u2014 once every three months, not every month.' },\r\n        { title: 'What about bookkeeping?', body: 'No bookkeeping and no business books \u2014 you just report income quarterly through a tax return.' },\r\n        { title: 'What do you need to register?', body: 'Nothing special \u2014 you are not an entrepreneur or a company. You register as an individual earning \"other income.\"' },\r\n        { title: 'Who can you bill?', body: 'Only foreign clients or individuals \u2014 by law, domestic companies cannot pay you through this model.' },\r\n        { title: 'Option 1 or Option 2?', body: 'The calculator above compares both formulas automatically and picks the one that leaves you more money \u2014 you do not have to choose manually.' },\r\n        { highlight: true, kicker: 'Break-even point', title: '~40,000 RSD', body: 'Once monthly income passes roughly this amount, Option 2 (the lower tax rate) almost always beats Option 1.', link: { href: 'https:\/\/frilenseri.purs.gov.rs\/najcesca-pitanja.html', label: 'FAQ \u2014 PURS' } },\r\n      ],\r\n    },\r\n    licna: {\r\n      title: 'Personal Salary (PR), step by step',\r\n      subtitle: 'This is currently the model that pays off best for you \u2014 here is what it looks like in practice.',\r\n      cards: [\r\n        { title: 'When do you pay?', body: 'Every time you pay yourself a personal salary, you file it and pay tax and contributions on it (the PPP-PD form) \u2014 not once a month in advance like the flat-rate model, but tied to each payment.' },\r\n        { title: 'What about bookkeeping?', body: 'It is mandatory \u2014 you keep business books and prepare an annual financial statement. That is why an accountant (~15,000 RSD per month) is a standing cost of this model, unlike the flat-rate one.' },\r\n        { title: 'Who sets the personal salary amount?', body: 'You choose the amount you pay yourself \u2014 it cannot be below the minimum monthly contribution base for entrepreneurs (51,297 RSD for 2026). The remaining profit stays in the company until you withdraw it, with no further tax.' },\r\n        { title: 'What do you need to register?', body: 'The same APR registration as the flat-rate model \u2014 you just choose personal-salary taxation instead of flat-rate taxation, at registration or later.' },\r\n        { title: 'Who can you work with?', body: 'No restrictions by client type \u2014 domestic and foreign, companies and individuals \u2014 and no independence test if you work with several of them.' },\r\n        { highlight: true, kicker: 'Minimum contribution base', title: '51,297 RSD', body: 'Even if you pay yourself a lower personal salary, for 2026 contributions are still calculated on this amount as a minimum.' },\r\n      ],\r\n    },\r\n    doo: {\r\n      title: 'LLC (DOO), step by step',\r\n      subtitle: 'This is currently the model that pays off best for you \u2014 here is what it looks like in practice.',\r\n      cards: [\r\n        { title: 'When do you pay?', body: 'Corporate income tax is calculated and filed once a year, after the business year ends. Dividend tax is only paid once you actually pay out profit to yourself as the owner.' },\r\n        { title: 'What about bookkeeping?', body: 'Mandatory double-entry bookkeeping and an annual financial report \u2014 this is why the fixed accountant cost (~20,000 RSD per month) is higher than for PR.' },\r\n        { title: 'What do you need to register?', body: 'A founding act, a minimum founding capital of just 100 RSD, registration with APR, and a separate business account in the company name \u2014 not your personal name.' },\r\n        { title: 'The director must be registered', body: 'If you work in your own company, you must be registered and pay yourself at least a salary, with the same tax and contributions as any other employee. It is not a pure dividend with no work.' },\r\n        { title: 'Who can you work with?', body: 'No restrictions \u2014 domestic and foreign clients, companies and individuals \u2014 and the only model allowed to do marketing and trading too.' },\r\n        { highlight: true, kicker: 'Closing the company', title: 'The most complex and expensive', body: 'Liquidation takes at least a few months with extra accountant and lawyer costs \u2014 much slower and more expensive than closing a flat-rate registration or a PR.' },\r\n      ],\r\n    },\r\n  };\r\n \r\n  function renderSteps(best) {\r\n    const data = STEP_CONTENT[best ? best.key : 'pausal'] || STEP_CONTENT.pausal;\r\n    document.getElementById('koraci-title').textContent = data.title;\r\n    document.getElementById('koraci-subtitle').textContent = data.subtitle;\r\n    document.getElementById('koraci-grid').innerHTML = data.cards.map((c) => {\r\n      if (c.highlight) {\r\n        return '<div class=\"card\" style=\"background:var(--color-accent-100);\">' +\r\n          '<div class=\"card-kicker\">' + c.kicker + '<\/div>' +\r\n          '<div class=\"card-title\">' + c.title + '<\/div>' +\r\n          '<p class=\"card-body\" style=\"opacity:1;\">' + c.body + '<\/p>' +\r\n          (c.link ? '<a class=\"btn btn-secondary\" style=\"align-self:flex-start; text-decoration:none;\" href=\"' + c.link.href + '\" target=\"_blank\" rel=\"noopener\">' + c.link.label + '<\/a>' : '') +\r\n          '<\/div>';\r\n      }\r\n      return '<div class=\"card\"><div class=\"card-title\">' + c.title + '<\/div><p class=\"card-body\">' + c.body + '<\/p><\/div>';\r\n    }).join('');\r\n  }\r\n \r\n  function render() {\r\n    const income = state.income;\r\n    const items = computeAll(income, state.insuredElsewhere);\r\n    const candidates = items.filter((it) => it.includeInRecommendation && it.eligible && it.net != null);\r\n    const best = candidates.length ? candidates.reduce((a, b) => (b.net > a.net ? b : a)) : null;\r\n    const ranked = candidates.slice().sort((a, b) => b.net - a.net);\r\n    const second = ranked[1] || null;\r\n \r\n    const incomeInputEl = document.getElementById('income-input');\r\n    if (document.activeElement !== incomeInputEl) {\r\n      incomeInputEl.value = fmtRS(income);\r\n    }\r\n \r\n    \/\/ presets\r\n    const presets = [60000, 150000, 300000, 600000];\r\n    document.getElementById('presets').innerHTML = presets.map((v) =>\r\n      '<button class=\"btn btn-secondary\" data-preset=\"' + v + '\">' + v.toLocaleString('en-US') + '<\/button>').join('');\r\n    document.querySelectorAll('[data-preset]').forEach((btn) => {\r\n      btn.addEventListener('click', () => {\r\n        state.income = Number(btn.dataset.preset);\r\n        state.hasResult = true;\r\n        render();\r\n      });\r\n    });\r\n \r\n    \/\/ recommendation card\r\n    const recSlot = document.getElementById('recommendation-slot');\r\n    if (best && state.hasResult) {\r\n      const rate = income > 0 ? Math.round((1 - best.net \/ income) * 100) + '%' : '\u2014';\r\n      const reasonLines = explain(best, second, income).map((l) => '<p style=\"margin:0; font-size:14px; line-height:1.45;\">' + l + '<\/p>').join('');\r\n      recSlot.innerHTML =\r\n        '<div class=\"card elev-sm\" style=\"background:var(--color-surface); border-top:4px solid var(--color-accent);\">' +\r\n        '<div class=\"card-kicker\">Recommendation for ' + fmtRS(income) + ' RSD when you bill a client<\/div>' +\r\n        '<div class=\"card-title\" style=\"font-size:22px;\">' + best.title + ' \u2014 ' + fmtMoney(best.net) + ' stays with you monthly<\/div>' +\r\n        '<p class=\"card-body\" style=\"margin-top:-4px;\">(' + rate + ' goes to tax, contributions, and costs)<\/p>' +\r\n        '<hr class=\"hr\" style=\"margin:var(--space-2) 0;\">' +\r\n        '<div style=\"display:flex; flex-direction:column; gap:8px;\">' + reasonLines + '<\/div>' +\r\n        '<\/div>';\r\n    } else { recSlot.innerHTML = ''; }\r\n \r\n    renderSteps(best);\r\n \r\n    \/\/ comparison reveal prompt\r\n    const revealSlot = document.getElementById('comparison-reveal');\r\n    if (state.hasResult && !state.showComparison) {\r\n      revealSlot.innerHTML = '<div style=\"margin-top:var(--space-6); padding:var(--space-4); border:2px solid var(--color-divider); display:flex; gap:var(--space-4); align-items:center; flex-wrap:wrap;\">' +\r\n        '<div style=\"font-size:15px;\">Compare all four models, with pros and cons.<\/div>' +\r\n        '<button class=\"btn btn-secondary\" id=\"btn-reveal-comparison\">Show comparison<\/button><\/div>';\r\n      document.getElementById('btn-reveal-comparison').addEventListener('click', () => { state.showComparison = true; render(); });\r\n    } else { revealSlot.innerHTML = ''; }\r\n \r\n    \/\/ comparison cards + table\r\n    const cardsWrap = document.getElementById('comparison-cards');\r\n    const tableWrap = document.getElementById('comparison-table-wrap');\r\n    if (state.showComparison) {\r\n      cardsWrap.style.display = 'grid';\r\n      tableWrap.style.display = 'block';\r\n      cardsWrap.innerHTML = items.map((it) => {\r\n        const isRec = !!(best && it.key === best.key);\r\n        const netFormatted = fmtMoney(it.net);\r\n        const effRate = it.net != null && income > 0 ? Math.round((1 - it.net \/ income) * 100) + '%' : '\u2014';\r\n        const borderTop = isRec ? '4px solid var(--color-accent)' : '2px solid var(--color-divider)';\r\n        return '<div class=\"card elev-sm\" style=\"background:var(--color-surface); border-top:' + borderTop + ';\">' +\r\n          '<div class=\"card-kicker\">' + it.kicker + '<\/div>' +\r\n          '<div class=\"card-title\">' + it.title + '<\/div>' +\r\n          '<div style=\"font-family:var(--font-heading); font-weight:800; font-size:26px; margin:4px 0;\">' + netFormatted + '<\/div>' +\r\n          '<div class=\"card-meta\">stays with you monthly<\/div>' +\r\n          (isRec ? '<span class=\"tag tag-accent\" style=\"align-self:flex-start;\">Recommended<\/span>' : '') +\r\n          (it.note ? '<span class=\"tag tag-outline\" style=\"align-self:flex-start;\">' + it.note + '<\/span>' : '') +\r\n          '<p class=\"card-body\">' + it.detail + '<\/p>' +\r\n          '<div class=\"tabbar\">' +\r\n          '<button type=\"button\" class=\"tab-btn active\" data-tab=\"pros\">Pros<\/button>' +\r\n          '<button type=\"button\" class=\"tab-btn\" data-tab=\"cons\">Cons<\/button>' +\r\n          '<\/div>' +\r\n          '<div class=\"tab-panel\" data-tab-panel=\"pros\">' +\r\n          it.pros.map((p) => '<div class=\"tab-line tab-line-pos\">' + p + '<\/div>').join('') +\r\n          '<\/div>' +\r\n          '<div class=\"tab-panel\" data-tab-panel=\"cons\" hidden>' +\r\n          it.cons.map((c) => '<div class=\"tab-line tab-line-neg\">' + c + '<\/div>').join('') +\r\n          '<\/div>' +\r\n          '<\/div>';\r\n      }).join('');\r\n \r\n      document.getElementById('comparison-table-body').innerHTML = items.map((row) => {\r\n        const netFormatted = fmtMoney(row.net);\r\n        const effRate = row.net != null && income > 0 ? Math.round((1 - row.net \/ income) * 100) + '%' : '\u2014';\r\n        const tableNote = row.note || (row.eligible ? '\u2014' : 'Not for steady income');\r\n        return '<tr><td>' + row.title + '<\/td><td>' + netFormatted + '<\/td><td>' + effRate + '<\/td><td style=\"opacity:0.7;\">' + tableNote + '<\/td><\/tr>';\r\n      }).join('');\r\n    } else {\r\n      cardsWrap.style.display = 'none';\r\n      tableWrap.style.display = 'none';\r\n      cardsWrap.innerHTML = '';\r\n    }\r\n \r\n  }\r\n \r\n  document.getElementById('income-input').addEventListener('input', (e) => {\r\n    const input = e.target;\r\n    const raw = input.value;\r\n    const cursorPos = input.selectionStart == null ? raw.length : input.selectionStart;\r\n    const digitsBeforeCursor = (raw.slice(0, cursorPos).match(\/\\d\/g) || []).length;\r\n    const digitsOnly = raw.replace(\/\\D\/g, '');\r\n    state.income = Math.max(0, Math.min(999999999, Number(digitsOnly) || 0));\r\n \r\n    \/\/ format the field ourselves (e.g. 120,000) and restore the cursor to the right spot\r\n    const formatted = digitsOnly === '' ? '' : fmtRS(Number(digitsOnly));\r\n    input.value = formatted;\r\n    let count = 0, newPos = formatted.length;\r\n    if (digitsBeforeCursor === 0) {\r\n      newPos = 0;\r\n    } else {\r\n      for (let i = 0; i < formatted.length; i++) {\r\n        if (\/\\d\/.test(formatted[i])) count++;\r\n        if (count === digitsBeforeCursor) { newPos = i + 1; break; }\r\n      }\r\n    }\r\n    input.setSelectionRange(newPos, newPos);\r\n \r\n    render();\r\n  });\r\n  document.getElementById('btn-calculate').addEventListener('click', () => {\r\n    state.hasResult = true; render();\r\n  });\r\n  document.querySelectorAll('#insured-toggle input[name=\"insured\"]').forEach((el) => {\r\n    el.addEventListener('change', (e) => { state.insuredElsewhere = e.target.value === 'yes'; render(); });\r\n  });\r\n \r\n  \/\/ Pros\/Cons tabs in the comparison cards \u2014 delegated to a stable parent, works after re-renders too\r\n  document.getElementById('comparison-cards').addEventListener('click', (e) => {\r\n    const btn = e.target.closest('.tab-btn');\r\n    if (!btn) return;\r\n    const card = btn.closest('.card');\r\n    if (!card) return;\r\n    card.querySelectorAll('.tab-btn').forEach((b) => b.classList.toggle('active', b === btn));\r\n    const tab = btn.dataset.tab;\r\n    card.querySelectorAll('.tab-panel').forEach((p) => { p.hidden = p.dataset.tabPanel !== tab; });\r\n  });\r\n \r\n  render();\r\n})();\r\n<\/script>\r\n<\/body>\r\n<\/html>\r\n \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":"<p>Tax on Freelance Income \u2014 a guide for video editors Tax on Freelance Income Calculator How it works in practice Glossary Companion tool for the video \u2014 Tax on freelance income How much do you actually keep? Enter your planned monthly income and see which model \u2014 Freelancer, Flat-Rate, or Personal Salary \u2014 leaves you [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-3368","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/4easy.business\/en\/wp-json\/wp\/v2\/pages\/3368","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/4easy.business\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/4easy.business\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/4easy.business\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/4easy.business\/en\/wp-json\/wp\/v2\/comments?post=3368"}],"version-history":[{"count":6,"href":"https:\/\/4easy.business\/en\/wp-json\/wp\/v2\/pages\/3368\/revisions"}],"predecessor-version":[{"id":3374,"href":"https:\/\/4easy.business\/en\/wp-json\/wp\/v2\/pages\/3368\/revisions\/3374"}],"wp:attachment":[{"href":"https:\/\/4easy.business\/en\/wp-json\/wp\/v2\/media?parent=3368"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}