{"id":3421,"date":"2021-01-08T00:00:00","date_gmt":"2021-01-08T00:00:00","guid":{"rendered":"https:\/\/new.leinonen.eu\/ltu\/darbo-uzmokescio-apmokestinimo-pokyciai-nuo-2021-m\/"},"modified":"2021-01-08T00:00:00","modified_gmt":"2021-01-08T00:00:00","slug":"darbo-uzmokescio-apmokestinimo-pokyciai-nuo-2021-m","status":"publish","type":"post","link":"https:\/\/leinonen.eu\/ltu\/lt\/news\/darbo-uzmokescio-apmokestinimo-pokyciai-nuo-2021-m\/","title":{"rendered":"Darbo u\u017emokes\u010dio apmokestinimo poky\u010diai nuo 2021 m."},"content":{"rendered":"
\n

Nuo 2021 m. did\u0117ja minimalus m\u0117nesinis darbo u\u017emokestis
<\/span><\/b><\/span><\/p>\n

Vyriausyb\u0117 pritar\u0117 minimalios m\u0117nesin\u0117s algos ir minimalaus valandinio atlygio didinimui nuo 2021 m. sausio 1 d. \u017demiau nurodyti nauji patvirtinti dyd\u017eiai:<\/p>\n

\u00b7minimali m\u0117nesin\u0117 alga 642 EUR;<\/p>\n

\u00b7minimalus valandinis atlygis 3,93 EUR. <\/p>\n

<\/p>\n

\u017demiau pateikiama palyginamoji minimali\u0173j\u0173 dyd\u017ei\u0173 lentel\u0117:<\/p>\n\n\n\n\n\n
\n

\u00a0<\/p>\n<\/td>\n

\n

Iki 2020.12.31<\/p>\n<\/td>\n

\n

Nuo 2021.01.01<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

Minimali m\u0117nesin\u0117 alga<\/p>\n<\/td>\n

\n

607 EUR<\/p>\n<\/td>\n

\n

642 EUR<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

Minimalus valandinis atlygis<\/p>\n<\/td>\n

\n

3,72 EUR<\/p>\n<\/td>\n

\n

3,93 EUR<\/b><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n


Neapmokestinamas pajam\u0173 dydis (NPD)<\/span><\/b><\/span><\/p>\n

Nuo 2021 met\u0173 kei\u010diasi NPD apskai\u010diavimo formul\u0117. \u017demiau pateikiame palyginam\u0105j\u0105 lentel\u0119 apie NPD poky\u010dius nuo \u00a02021.<\/p>\n\n\n\n\n\n\n
\n

\u00a0<\/p>\n<\/td>\n

\n

M\u0117nesio NPD apskai\u010diavimo formul\u0117<\/b><\/p>\n<\/td>\n

\n

NPD riboto darbingumo asmenins<\/p>\n<\/td>\n<\/tr>\n

\n

0-25%<\/p>\n<\/td>\n

\n

30-55%<\/p>\n<\/td>\n<\/tr>\n

\n

Iki 2020.12.31<\/p>\n<\/td>\n

\n

NPD=400-0,19*(MDUP- 607)<\/p>\n<\/td>\n

\n

645 EUR<\/p>\n<\/td>\n

\n

600 EUR<\/p>\n<\/td>\n<\/tr>\n

\n

Nuo 2021.01.01<\/b><\/b><\/p>\n<\/td>\n

\n

NPD<\/b>=400-0,18*(MDUP- 642)<\/b><\/p>\n<\/td>\n

\n

645 EUR<\/b><\/p>\n<\/td>\n

\n

600 EUR<\/b><\/b><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

NPD apskai\u010diavimo formul\u0117je naudojami trumpiniai:<\/i><\/p>\n

\u00b7 \u00a0 \u00a0 \u00a0 MDUP<\/i> <\/i>\u2013 darbuotojo m\u0117nesio darbo u\u017emokes\u010dio pajamos;<\/i><\/p>\n

\u00a0<\/p>\n

NPD yra taikomas, kai darbo u\u017emokes\u010dio pajamos per m\u0117nes\u012f nevir\u0161ija 2 864,22 EUR<\/p>\n

\u00a0<\/p>\n

Gyventoj\u0173 pajam\u0173 mokestis (GPM)<\/span><\/b><\/span><\/p>\n

Nuo 2021 met\u0173 n\u0117ra poky\u010di\u0173, susijusi\u0173 su GPM tarifais \u2013 jie lieka tokie patys, kaip ir 2020 m. Ta\u010diau su darbo santykiais susijusioms pajamoms, kurios per metus vir\u0161ys 60 \u0161alies vidutinius darbo u\u017emokes\u010dius (toliau – VDU), bus taikomas 32% GPM tarifas (2020 metais \u2013 84 VDU). \u017demiau lentel\u0117je pateikiame palyginam\u0105j\u0105 informacij\u0105 apie GPM poky\u010dius.<\/p>\n

\u00a0<\/p>\n\n\n\n\n\n
\n

\u00a0<\/p>\n<\/td>\n

\n

Standartinis GPM tarifas<\/b><\/p>\n<\/td>\n

\n

Progresinis GPM tarifas<\/b><\/p>\n<\/td>\n

\n

Kada yra taikomas progresinis GPM tarifas?<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

Iki<\/p>\n

2020.12.31<\/p>\n<\/td>\n

\n

20%<\/p>\n<\/td>\n

\n

32%<\/p>\n<\/td>\n

\n

Pajam\u0173 i\u0161 darbo santyki\u0173 daliai, vir\u0161ijan\u010diai 84 VDU* (104 277,60 EUR)<\/p>\n<\/td>\n<\/tr>\n

\n

Nuo<\/b><\/p>\n

2021.01.01<\/b><\/p>\n<\/td>\n

\n

20%<\/b><\/p>\n<\/td>\n

\n

32%<\/b><\/p>\n<\/td>\n

\n

Pajam\u0173 i\u0161 darbo santyki\u0173 daliai, vir\u0161ijan\u010diai 60 VDU* (81 162 EUR)<\/b><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

*ne\u012fskaitomos ligos, motinyst\u0117s, t\u0117vyst\u0117s, vaiko prie\u017ei\u016bros ir ilgalaikio darbo i\u0161mokos.<\/i><\/p>\n

\u00a0<\/p>\n

\u201eSodros\u201c \u012fmokos<\/b><\/span><\/p>\n

Pagrindiniai \u201eSodos\u201c \u012fmok\u0173 pasikeitimai:<\/b><\/p>\n

<\/p>\n

\u00b7did\u0117ja papildomos pensijos kaupimo tarifas nuo 2,1% iki 2,4%;<\/p>\n

\u00b7did\u0117ja \u201eSodros\u201c grindys;<\/p>\n

\u00b7ma\u017e\u0117ja \u201eSodros\u201c lubos.<\/p>\n

Nuo 2021 m. sausio 1 d. did\u0117ja papildomos pensijos kaupimo tarifas nuo 2,1% iki 2,4%. Yra numatyta, kad \u0161is tarifas palaipsniui did\u0117s, kol pasieks 3%. <\/p>\n

Darbdaviai turi mok\u0117ti socialinio draudimo (toliau – \u201eSodros\u201c) \u012fmokas nuo ne ma\u017eesn\u0117s kaip minimalios m\u0117nesin\u0117s algos (toliau \u2013 MMA). Nuo 2021 m. Lietuvoje did\u0117jant MMA, ma\u017eiausia suma, nuo kurios turi b\u016bti skai\u010diuojamos \u201eSodros\u201c \u012fmokos yra 642 EUR (2020 m. \u2013 607 EUR).<\/p>\n

\u017demiau lentel\u0117je pateikta palyginamojo lentel\u0117 apie \u201eSodros\u201c mokes\u010di\u0173 poky\u010dius.<\/p>\n\n\n\n\n\n\n\n
\n

\u00a0<\/p>\n<\/td>\n

\n

Darbuotojo \u201eSodros\u201c mokes\u010diai<\/b><\/p>\n<\/td>\n

\n

Atskaitymai papildomos pensijos kaupimui<\/b><\/p>\n<\/td>\n

\n

Darbdavio \u201eSodros\u201c mokes\u010diai<\/b><\/p>\n<\/td>\n

\n

Sodros lub\u0173 taikymas*<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

Iki 2020.12.31<\/p>\n<\/td>\n

\n

19,50%<\/p>\n<\/td>\n

\n

2,1% ar 3%<\/p>\n<\/td>\n

\n

1,77%<\/p>\n<\/td>\n

\n

Darbuotojo darbo u\u017emokes\u010dio pajam\u0173 daliai, vir\u0161ijan\u010diai 84 VDU (104 277,60 EUR)<\/p>\n<\/td>\n<\/tr>\n

\n

Nuo 2021.01.01<\/b><\/p>\n<\/td>\n

\n

19,50%<\/b><\/p>\n<\/td>\n

\n

2,4% ar 3%<\/b><\/p>\n<\/td>\n

\n

1,77%<\/b><\/p>\n<\/td>\n

\n

Darbuotojo darbo u\u017emokes\u010dio pajam\u0173 daliai, vir\u0161ijan\u010diai 60 VDU (81 162 EUR)<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

Nuo 2022.01.01<\/p>\n<\/td>\n

\n

19,50%<\/p>\n<\/td>\n

\n

2,7% ar 3%<\/p>\n<\/td>\n

\n

1,77%<\/p>\n<\/td>\n

\n

Darbuotojo darbo u\u017emokes\u010dio pajam\u0173 daliai, vir\u0161ijan\u010diai 60 VDU<\/p>\n<\/td>\n<\/tr>\n

\n

Nuo 2023.01.01<\/p>\n<\/td>\n

\n

19,50%<\/p>\n<\/td>\n

\n

3%<\/p>\n<\/td>\n

\n

1,77%<\/p>\n<\/td>\n

\n

Darbuotojo darbo u\u017emokes\u010dio pajam\u0173 daliai, vir\u0161ijan\u010diai 60 VDU<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

*<\/i>i\u0161skyrus 6,98% privalom\u0105 sveikatos draudim\u0105<\/i><\/p>\n


<\/i><\/p>\n

VMI bei SODROS administruojam\u0173 mokes\u010di\u0173 sudengimas<\/span><\/b><\/span><\/p>\n

Norime Jus maloniai informuoti apie Mokes\u010di\u0173 Administravimo \u012estatymo poky\u010dius. Remiantis Lietuvos Respublikos Mokes\u010di\u0173 Administravimo \u012estatymo Nr. IX-2112 14 ir 87 straipsni\u0173 pakeitimo \u012fstatymu, kuris \u012fsigaliojo nuo 2021 m. Sausio 1 dienos, Valstybin\u0117s Mokes\u010di\u0173 Inspekcijos (VMI) administruojam\u0173 mokes\u010di\u0173 permoka gali b\u016bti sudengiama su mok\u0117tinomis \u201eSodros\u201c mokes\u010di\u0173 sumomis ir atvirk\u0161\u010diai, t.y. \u201eSodros: administruojam\u0173 mokes\u010di\u0173 permoka gali b\u016bti sudengiama su mok\u0117tinais VMI administruojamais mokes\u010diais.<\/p>\n

Remiantis auk\u0161\u010diau pamin\u0117tais Mokes\u010di\u0173 Administravimo \u012estatymo poky\u010diais, mokes\u010di\u0173 gr\u0105\u017einimo proced\u016bra gal\u0117s b\u016bti atliekama tik tokiu atveju, kai \u012fmon\u0117 netur\u0117s joki\u0173 mokestini\u0173 skol\u0173 VMI ir \u201eSodrai\u201c.<\/p>\n

Norime pabr\u0117\u017eti, jog \u0161iuo metu Valstybin\u0117s Institucijos dar ruo\u0161ia tiksli\u0105 mokes\u010di\u0173 sudengimo tvark\u0105.<\/p>\n

0 proc. PVM tarifas taikomas COVID-19 testams ir vakcinoms<\/span><\/span><\/b><\/p>\n

Nuo 2021-01-01 Lietuvos Respublikos Prid\u0117tin\u0117s vert\u0117s mokes\u010dio \u012fstatymo 19 straipsnis papildytas 5 dalimi, kuria lengvatinis 0 proc. PVM tarifas nustatytas vakcinoms nuo COVID-19. Lengvatinis 0 proc. PVM tarifas, taip pat, nustatytas tiekiamoms in vitro diagnostikos medicinos priemon\u0117ms (prietaisams), skirtoms COVID-19 ligos (koronaviruso infekcijos) diagnostikai. Taip pat, pa\u017eym\u0117tina, kad lengvata taikoma neatsi\u017evelgiant \u012f tai, i\u0161 koki\u0173 l\u0117\u0161\u0173 mokama u\u017e vakcin\u0105 ir testus, ir galios iki 2022-12-31. Norime atkreipti J\u016bs\u0173 d\u0117mes\u012f ir \u012f tai, jog min\u0117to 0 proc. PVM tarifo taikymas tiek\u0117jams suteiks teis\u0119 \u012f pirkimo PVM atskait\u0105.<\/p>\n

<\/p>\n

5 proc. lengvatinis PVM tarifas taikomas elektroniniams periodiniams leidiniams<\/span><\/span><\/b><\/p>\n

Nuo 2021-01-01 Lietuvos Respublikos Prid\u0117tin\u0117s vert\u0117s mokes\u010dio \u012fstatymo 19 straipsnis papildytas 4 dalies 3 punktu, kuriuo lengvatinis 5 proc. PVM tarifas nustatytas elektroniniams laikra\u0161\u010diams, \u017eurnalams ir kitiems periodiniams leidiniams, neatsi\u017evelgiant \u012f tai, ar yra j\u0173 popierin\u0117s versijos. Lengvata netaikoma technin\u0117ms, bibliografin\u0117ms ir pana\u0161aus pob\u016bd\u017eio duomen\u0173 baz\u0117ms, taip pat tiems leidiniams, kuri\u0173 did\u017ei\u0105j\u0105 dal\u012f sudaro muzikos ar vaizdo turinys. Lengvata taip pat netaikoma popieriniams ir elektroniniams erotinio ir (ar) smurtinio pob\u016bd\u017eio arba profesin\u0117s etikos nesilaikantiems leidiniams, kuriuos tokiais pripa\u017eino teis\u0117s akt\u0173 \u012fgaliota institucija, ir leidiniams, kuriuose mokama reklama sudaro daugiau kaip 4\/5 viso leidinio.<\/p>\n

<\/p>\n

<\/p>\n

Esant papildomiems klausimams, nedelsiant galite kreiptis \u012f mus \u0161iais kontaktais:<\/p>\n

<\/div>\n","protected":false},"excerpt":{"rendered":"

Nuo 2021 m. did\u0117ja minimalus m\u0117nesinis darbo u\u017emokestis Vyriausyb\u0117 pritar\u0117 minimalios m\u0117nesin\u0117s algos ir minimalaus valandinio atlygio didinimui nuo 2021 m. sausio 1 d. \u017demiau nurodyti nauji patvirtinti dyd\u017eiai: \u00b7minimali m\u0117nesin\u0117 alga 642 EUR; \u00b7minimalus valandinis atlygis 3,93 EUR. \u017demiau pateikiama palyginamoji minimali\u0173j\u0173 dyd\u017ei\u0173 lentel\u0117: \u00a0 Iki 2020.12.31 Nuo 2021.01.01 Minimali m\u0117nesin\u0117 alga 607 EUR […]<\/p>\n","protected":false},"author":0,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[1],"tags":[],"coauthors":[],"class_list":["post-3421","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"yoast_head":"\nDarbo u\u017emokes\u010dio apmokestinimo poky\u010diai nuo 2021 m. – Leinonen Lithuania<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/leinonen.eu\/ltu\/lt\/news\/darbo-uzmokescio-apmokestinimo-pokyciai-nuo-2021-m\/\" \/>\n<meta property=\"og:locale\" content=\"lt_LT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Darbo u\u017emokes\u010dio apmokestinimo poky\u010diai nuo 2021 m. – Leinonen Lithuania\" \/>\n<meta property=\"og:description\" content=\"Nuo 2021 m. did\u0117ja minimalus m\u0117nesinis darbo u\u017emokestis Vyriausyb\u0117 pritar\u0117 minimalios m\u0117nesin\u0117s algos ir minimalaus valandinio atlygio didinimui nuo 2021 m. sausio 1 d. \u017demiau nurodyti nauji patvirtinti dyd\u017eiai: \u00b7minimali m\u0117nesin\u0117 alga 642 EUR; 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