{"id":3428,"date":"2020-07-01T00:00:00","date_gmt":"2020-07-01T00:00:00","guid":{"rendered":"https:\/\/new.leinonen.eu\/ltu\/lietuvoje-keiciasi-neapmokestinamas-pajam-dydis\/"},"modified":"2020-07-01T00:00:00","modified_gmt":"2020-07-01T00:00:00","slug":"lietuvoje-keiciasi-neapmokestinamas-pajam-dydis","status":"publish","type":"post","link":"https:\/\/leinonen.eu\/ltu\/lt\/news\/lietuvoje-keiciasi-neapmokestinamas-pajam-dydis\/","title":{"rendered":"Lietuvoje kei\u010diasi neapmokestinamas pajam\u0173 dydis"},"content":{"rendered":"
\n

Nuo 2020 m. liepos 1 d. kei\u010diasi NPD<\/b><\/p>\n


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

Siekiant skatinti vartojim\u0105 ir padidinti ma\u017eiausiai u\u017edirban\u010di\u0173j\u0173 pajamas, Seimo sesijos metu buvo priimtos gyventoj\u0173 pajam\u0173 mokes\u010dio (GPM) \u012fstatymo pataisos d\u0117l neapmokestinam\u0173j\u0173 pajam\u0173 dyd\u017eio (NPD). Nuo 2020 m. liepos 1 d. NPD padid\u0117ja iki 400 Eur (prie\u0161 tai \u2013 350 Eur), taip pat kei\u010diasi ir NPD formul\u0117.<\/p>\n

GPM \u012fstatymo nuostatos \u012fsigalioja nuo 2020 m. sausio 1 d. ir galioja iki 2020 m. gruod\u017eio 31 d.<\/b> Tai rei\u0161kia, kad darbo u\u017emokestis gali b\u016bti perskai\u010diuojamas nuo met\u0173 prad\u017eios. Nor\u0117tume atkreipti d\u0117mes\u012f, kad GPM \u012fstatymo nuostatos nenustato prievol\u0117s darbdaviui perskai\u010diuoti darbo u\u017emokest\u012f, t. y. perskai\u010diavimai gali b\u016bti atliekami esant darbdavio ir darbuotojo abipusiam susitarimui.<\/p>\n

\u017demiau pateikiame supaprastint\u0105 pavyzd\u012f, kaip nauja NPD formul\u0117 daro \u012ftak\u0105 darbuotojo darbo u\u017emokes\u010diui ir mok\u0117tinam GPM.<\/p>\n

Pavyzdyje darbuotojui nustatytas m\u0117nesio darbo u\u017emokestis yra 1000 Eur, darbuotojas papildomai pensijai nekaupia.<\/p>\n\n\n\n\n\n\n\n\n
\n

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

\n

Pagal sen\u0105 NPD formul\u0119<\/span><\/p>\n<\/td>\n

\n

Pagal nauj\u0105 NPD formul\u0119<\/span><\/p>\n<\/td>\n

\n

Skirtumas<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Bruto darbo u\u017emokestis<\/p>\n<\/td>\n

\n

1000<\/p>\n<\/td>\n

\n

1000<\/p>\n<\/td>\n

\n

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

\n

NPD<\/p>\n<\/td>\n

\n

283,19<\/p>\n<\/td>\n

\n

325,33<\/p>\n<\/td>\n

\n

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

\n

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

\n

143,36<\/b><\/p>\n<\/td>\n

\n

134,93<\/b><\/p>\n<\/td>\n

\n

-8,43<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

Socialinio draudimo \u012fmokos 19,50%<\/p>\n<\/td>\n

\n

195<\/p>\n<\/td>\n

\n

195<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n<\/tr>\n

\n

Neto darbo u\u017emokestis<\/b><\/p>\n<\/td>\n

\n

661,64<\/b><\/p>\n<\/td>\n

\n

670,07<\/b><\/p>\n<\/td>\n

\n

8,43<\/b><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/p>\n

Nor\u0117tume atkreipti d\u0117mes\u012f, kad, jei \u012fmon\u0117 nutaria perskai\u010diuoti darbo u\u017emokest\u012f nuo met\u0173 prad\u017eios, ji tur\u0117t\u0173 \u012fvertinti atsirandan\u010di\u0105 administracin\u0119 na\u0161t\u0105<\/b>. \u0160iuo atveju reik\u0117t\u0173 perskai\u010diuoti darbo u\u017emokest\u012f <\/b>visiems \u012fmon\u0117s darbuotojams, kuriems taikomas NPD ir patikslinti m\u0117nesines GPM deklaracijas<\/b> u\u017e laikotarp\u012f nuo 2020 m. sausio m\u0117n. iki 2020 m. bir\u017eelio m\u0117n.<\/p>\n

Tuo atveju, jei darbo u\u017emokestis neperskai\u010diuojamas u\u017e pra\u0117jusius laikotarpius (t. y. nuo 2020 m. sausio m\u0117n.), darbuotojas susidarius\u012f GPM skirtum\u0105 gal\u0117s susigr\u0105\u017einti 2021 m. u\u017epildydamas metin\u0119 GPM deklaracij\u0105 u\u017e 2020 m. <\/p>\n

\u00a0<\/p>\n

Teis\u0117s akt\u0105 galite rasti \u017eemiau pateiktoje nuorodoje:<\/p>\n

Lietuvos Respublikos gyventoj\u0173 pajam\u0173 mokes\u010dio \u012fstatymo<\/a><\/p>\n

\u00a0<\/p>\n

Jeigu Jums i\u0161kilo papildom\u0173 klausim\u0173, susijusi\u0173 su NPD taikymu ar kitais darbo u\u017emokes\u010dio apmokestinimo aspektais, Leinonen mokes\u010di\u0173 specialist\u0173 komanda mielai jums pad\u0117s.<\/p>\n

Prane\u0161im\u0105 paruo\u0161\u0117 Leinonen mokes\u010di\u0173 konsultant\u0173 komanda.<\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

Nuo 2020 m. liepos 1 d. kei\u010diasi NPD Siekiant skatinti vartojim\u0105 ir padidinti ma\u017eiausiai u\u017edirban\u010di\u0173j\u0173 pajamas, Seimo sesijos metu buvo priimtos gyventoj\u0173 pajam\u0173 mokes\u010dio (GPM) \u012fstatymo pataisos d\u0117l neapmokestinam\u0173j\u0173 pajam\u0173 dyd\u017eio (NPD). Nuo 2020 m. liepos 1 d. NPD padid\u0117ja iki 400 Eur (prie\u0161 tai \u2013 350 Eur), taip pat kei\u010diasi ir NPD formul\u0117. GPM […]<\/p>\n","protected":false},"author":30,"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":[115],"class_list":["post-3428","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"yoast_head":"\nLietuvoje kei\u010diasi neapmokestinamas pajam\u0173 dydis – 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\/lietuvoje-keiciasi-neapmokestinamas-pajam-dydis\/\" \/>\n<meta property=\"og:locale\" content=\"lt_LT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Lietuvoje kei\u010diasi neapmokestinamas pajam\u0173 dydis – Leinonen Lithuania\" \/>\n<meta property=\"og:description\" content=\"Nuo 2020 m. liepos 1 d. kei\u010diasi NPD Siekiant skatinti vartojim\u0105 ir padidinti ma\u017eiausiai u\u017edirban\u010di\u0173j\u0173 pajamas, Seimo sesijos metu buvo priimtos gyventoj\u0173 pajam\u0173 mokes\u010dio (GPM) \u012fstatymo pataisos d\u0117l neapmokestinam\u0173j\u0173 pajam\u0173 dyd\u017eio (NPD). 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Nuo 2020 m. liepos 1 d. NPD padid\u0117ja iki 400 Eur (prie\u0161 tai \u2013 350 Eur), taip pat kei\u010diasi ir NPD formul\u0117. 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