{"id":3429,"date":"2020-03-03T00:00:00","date_gmt":"2020-03-03T00:00:00","guid":{"rendered":"https:\/\/new.leinonen.eu\/ltu\/vmi-papild-komentara-d-l-sveikatos-draudimo\/"},"modified":"2020-03-03T00:00:00","modified_gmt":"2020-03-03T00:00:00","slug":"vmi-papild-komentara-d-l-sveikatos-draudimo","status":"publish","type":"post","link":"https:\/\/leinonen.eu\/ltu\/lt\/news\/vmi-papild-komentara-d-l-sveikatos-draudimo\/","title":{"rendered":"VMI papild\u0117 komentar\u0105 d\u0117l sveikatos draudimo"},"content":{"rendered":"
\n

\u012emon\u0117s darbuotojo naudai mokamos \u012fmokos u\u017e papildom\u0105 (savanori\u0161k\u0105) sveikatos draudim\u0105 (toliau \u2013 sveikatos draudimas) gali b\u016bti neapmokestinamos Gyventoj\u0173 pajam\u0173 mokes\u010dio (toliau \u2013 GPM) ir socialinio draudimo (toliau \u2013 Sodros) \u012fmokomis, jei:<\/p>\n

\u00b7 \u012fmokos u\u017e sveikatos draudim\u0105 per mokestin\u012f laikotarp\u012f nevir\u0161ija 25 procent\u0173 per mokestin\u012f laikotarp\u012f darbuotojui apskai\u010diuoto darbo u\u017emokes\u010dio ir<\/p>\n

\u00b7 draudimo objektas yra apdraustojo sveikatos prie\u017ei\u016bros paslaug\u0173 apmok\u0117jimas.<\/p>\n

Papildytame Valstybin\u0117s mokes\u010di\u0173 inspekcijos (toliau \u2013 VMI) GPM \u012fstatymo 17 str. 14 ir 14-1 punkt\u0173 apibendrintame paai\u0161kinime (komentare) pateikiami paslaug\u0173, priskirtin\u0173 sveikatos prie\u017ei\u016bros paslaugoms, pavyzd\u017eiai. S\u0105ra\u0161as n\u0117ra baigtinis, ta\u010diau svarbu pamin\u0117ti, kad lengvata darbdavio darbuotojo naudai sumok\u0117toms \u012fmokoms u\u017e sveikatos draudim\u0105 taikoma, kai sveikatos prie\u017ei\u016bros paslaugas teikia ligonin\u0117s, poliklinikos, taip pat ir kitos \u012fstaigos, teikian\u010dios visuomen\u0117s sveikatos prie\u017ei\u016bros paslaugas<\/u>, pvz., vaistin\u0117s, kineziterapijos kabinetai, odontologijos kabinetai, slaugos \u012fstaigos, gydom\u0173j\u0173 masa\u017e\u0173 kabinetai, optikos ir kitos \u012fstaigos, turin\u010dios licencij\u0105, t. y. teis\u0119 teikti atitinkamas sveikatos prie\u017ei\u016bros paslaugas.<\/p>\n

Darbdavio sumok\u0117tos \u012fmokos laikomos sumok\u0117tomis u\u017e sveikatos prie\u017ei\u016bros paslaugas, kai tenkinamos visos trys<\/u> \u017eemiau i\u0161vardintos s\u0105lygos:<\/p>\n

1) darbdavio darbuotojo naudai sudarytoje sveikatos draudimo sutartyje nurodytos sveikatos prie\u017ei\u016bros paslaugos, kurias draudimo \u012fmon\u0117 privalo apmok\u0117ti \u012fvykus draudimo sutartyje numatytam draud\u017eiamajam \u012fvykiu<\/u>i, t. y. kai apdraustasis kreipsis \u012f sveikatos prie\u017ei\u016bros \u012fstaig\u0105 ar licencijuot\u0105 asmen\u012f d\u0117l sveikatos sutrikim\u0173, sveikatos b\u016bkli\u0173 ar siekdamas apsisaugoti nuo susirgimo, stiprinti sveikat\u0105 ir pan., sudaran\u010dios pagrind\u0105 teikti sutartyje numatytas sveikatos prie\u017ei\u016bros paslaugas; <\/p>\n

2) \u012fmokos mokamos u\u017e tokias sveikatos prie\u017ei\u016bros paslaugas, kurias teikia asmuo, turintis teis\u0119 teikti sveikatos prie\u017ei\u016bros paslaugas<\/u>; <\/p>\n

3) sveikatos prie\u017ei\u016bros paslaug\u0173 tikslas yra diagnozuoti, pri\u017ei\u016br\u0117ti ir gydyti ligas bei sveikatos sutrikimus, u\u017ekirsti jiems keli\u0105<\/u> (sveikatos sutrikim\u0173, lig\u0173 profilaktika), pad\u0117ti atgauti ir stiprinti sveikat\u0105<\/u>, o taip pat u\u017etikrinti patarnavimus bei materialin\u012f asmens apr\u016bpinim\u0105, reikaling\u0105 sveikatai atstatyti.<\/p>\n

Svarbu pa\u017eym\u0117ti, kad lengvata netaikoma<\/u> darbdavio darbuotojo naudai mokam\u0173 \u012fmok\u0173 sumai u\u017e \u201ekitas paslaugas\/ prekes\u201c, skirtas:<\/p>\n

\u00b7 sporto u\u017esi\u0117mimams sporto ir sveikatingumo klubuose, <\/p>\n

\u00b7 SPA proced\u016broms, <\/p>\n

\u00b7 kosmetin\u0117ms, plastin\u0117ms proced\u016broms (operacijoms), <\/p>\n

\u00b7 negydomiesiems masa\u017eams,<\/p>\n

\u00b7 apsauginiams akiniams nuo saul\u0117s, \u012fsigyjamiems ne gydymo tikslais be sveikatos prie\u017ei\u016bros specialisto paskyrimo,<\/p>\n

\u00b7 akini\u0173 prie\u017ei\u016bros priemon\u0117ms, aksesuarams,<\/p>\n

\u00b7 kosmetikos priemoni\u0173 pirkimams,<\/p>\n

\u00b7 reabilitacijos priemoni\u0173 atve\u017eimui, <\/p>\n

\u00b7 transporto i\u0161laid\u0173 apmok\u0117jimui \u012f (i\u0161) gydymo \u012fstaigos, \u012fskaitant automobilio statymo i\u0161laidom, vaik\u0173 nuve\u017eimui \u012f mokykl\u0105 patyrus nedarbingum\u0105 ir pan.<\/p>\n

Nor\u0117tume atkreipti d\u0117mes\u012f, kad \u012fmon\u0117s tur\u0117t\u0173 per\u017ei\u016br\u0117ti sudarytas sveikatos draudimo sutartis<\/u>, kadangi \u012fstatymo lengvata taikoma tik tuo atveju, kai sveikatos draudimo sutartyje (liudijime), sutarties prieduose arba \u012fmokos sumok\u0117jimo dokumente (s\u0105skaitoje fakt\u016broje) ai\u0161kiai i\u0161skirta, kokia draudimo \u012fmokos suma skirta sveikatos prie\u017ei\u016bros paslaugoms<\/u>, o kokia \u2013 \u201ekitoms paslaugoms\/prek\u0117ms\u201c apdrausti, t. y. sumai skirtai \u201ekitoms paslaugoms\/prek\u0117ms\u201c lengvata netaikoma ir \u0161i dalis apmokestinama GPM bei Sodros \u012fmokomis. Kitu atveju visa sveikatos draudimo \u012fmoka tur\u0117t\u0173 b\u016bti laikoma pajamomis nat\u016bra ir apmokestinama GPM bei Sodros \u012fmokomis.<\/p>\n

\u00a0<\/p>\n

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

https:\/\/www.vmi.lt\/cms\/web\/kmdb\/1.14.2<\/a><\/p>\n

<\/p>\n

Jeigu Jums i\u0161kilo klausim\u0173 d\u0117l lengvatos taikymo, 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

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

\u012emon\u0117s darbuotojo naudai mokamos \u012fmokos u\u017e papildom\u0105 (savanori\u0161k\u0105) sveikatos draudim\u0105 (toliau \u2013 sveikatos draudimas) gali b\u016bti neapmokestinamos Gyventoj\u0173 pajam\u0173 mokes\u010dio (toliau \u2013 GPM) ir socialinio draudimo (toliau \u2013 Sodros) \u012fmokomis, jei: \u00b7 \u012fmokos u\u017e sveikatos draudim\u0105 per mokestin\u012f laikotarp\u012f nevir\u0161ija 25 procent\u0173 per mokestin\u012f laikotarp\u012f darbuotojui apskai\u010diuoto darbo u\u017emokes\u010dio ir \u00b7 draudimo objektas yra apdraustojo […]<\/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-3429","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"yoast_head":"\nVMI papild\u0117 komentar\u0105 d\u0117l sveikatos draudimo – 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\/vmi-papild-komentara-d-l-sveikatos-draudimo\/\" \/>\n<meta property=\"og:locale\" content=\"lt_LT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"VMI papild\u0117 komentar\u0105 d\u0117l sveikatos draudimo – Leinonen Lithuania\" \/>\n<meta property=\"og:description\" content=\"\u012emon\u0117s darbuotojo naudai mokamos \u012fmokos u\u017e papildom\u0105 (savanori\u0161k\u0105) sveikatos draudim\u0105 (toliau \u2013 sveikatos draudimas) gali b\u016bti neapmokestinamos Gyventoj\u0173 pajam\u0173 mokes\u010dio (toliau \u2013 GPM) ir socialinio draudimo (toliau \u2013 Sodros) \u012fmokomis, jei: \u00b7 \u012fmokos u\u017e sveikatos draudim\u0105 per mokestin\u012f laikotarp\u012f nevir\u0161ija 25 procent\u0173 per mokestin\u012f laikotarp\u012f darbuotojui apskai\u010diuoto darbo u\u017emokes\u010dio ir \u00b7 draudimo objektas yra apdraustojo […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/leinonen.eu\/ltu\/lt\/news\/vmi-papild-komentara-d-l-sveikatos-draudimo\/\" \/>\n<meta property=\"og:site_name\" content=\"Leinonen Lithuania\" \/>\n<meta property=\"article:published_time\" content=\"2020-03-03T00:00:00+00:00\" \/>\n<meta name=\"author\" content=\"Evelina Daus\u0117nait\u0117\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@leinonengroup\" \/>\n<meta name=\"twitter:site\" content=\"@leinonengroup\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Evelina Daus\u0117nait\u0117\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minut\u0117s\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/leinonen.eu\/ltu\/lt\/news\/vmi-papild-komentara-d-l-sveikatos-draudimo\/\",\"url\":\"https:\/\/leinonen.eu\/ltu\/lt\/news\/vmi-papild-komentara-d-l-sveikatos-draudimo\/\",\"name\":\"VMI papild\u0117 komentar\u0105 d\u0117l sveikatos draudimo – Leinonen Lithuania\",\"isPartOf\":{\"@id\":\"https:\/\/leinonen.eu\/ltu\/lt\/#website\"},\"datePublished\":\"2020-03-03T00:00:00+00:00\",\"author\":{\"@id\":\"https:\/\/leinonen.eu\/ltu\/lt\/#\/schema\/person\/2fc3818e485d2badd9d4ef53b4d8f435\"},\"breadcrumb\":{\"@id\":\"https:\/\/leinonen.eu\/ltu\/lt\/news\/vmi-papild-komentara-d-l-sveikatos-draudimo\/#breadcrumb\"},\"inLanguage\":\"lt-LT\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/leinonen.eu\/ltu\/lt\/news\/vmi-papild-komentara-d-l-sveikatos-draudimo\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/leinonen.eu\/ltu\/lt\/news\/vmi-papild-komentara-d-l-sveikatos-draudimo\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/leinonen.eu\/ltu\/lt\/home\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"VMI papild\u0117 komentar\u0105 d\u0117l sveikatos draudimo\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/leinonen.eu\/ltu\/lt\/#website\",\"url\":\"https:\/\/leinonen.eu\/ltu\/lt\/\",\"name\":\"Leinonen Lithuania\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/leinonen.eu\/ltu\/lt\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"lt-LT\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/leinonen.eu\/ltu\/lt\/#\/schema\/person\/2fc3818e485d2badd9d4ef53b4d8f435\",\"name\":\"Evelina Daus\u0117nait\u0117\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"lt-LT\",\"@id\":\"https:\/\/leinonen.eu\/ltu\/lt\/#\/schema\/person\/image\/722d4af0a25d4b5f57902822e5049966\",\"url\":\"https:\/\/leinonen.eu\/app\/uploads\/2022\/11\/IMAGE-2022-11-22-62957-PM-96x96.jpg\",\"contentUrl\":\"https:\/\/leinonen.eu\/app\/uploads\/2022\/11\/IMAGE-2022-11-22-62957-PM-96x96.jpg\",\"caption\":\"Evelina Daus\u0117nait\u0117\"},\"url\":\"https:\/\/leinonen.eu\/ltu\/lt\/news\/author\/evelina-dausenaite\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"VMI papild\u0117 komentar\u0105 d\u0117l sveikatos draudimo – Leinonen Lithuania","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/leinonen.eu\/ltu\/lt\/news\/vmi-papild-komentara-d-l-sveikatos-draudimo\/","og_locale":"lt_LT","og_type":"article","og_title":"VMI papild\u0117 komentar\u0105 d\u0117l sveikatos draudimo – Leinonen Lithuania","og_description":"\u012emon\u0117s darbuotojo naudai mokamos \u012fmokos u\u017e papildom\u0105 (savanori\u0161k\u0105) sveikatos draudim\u0105 (toliau \u2013 sveikatos draudimas) gali b\u016bti neapmokestinamos Gyventoj\u0173 pajam\u0173 mokes\u010dio (toliau \u2013 GPM) ir socialinio draudimo (toliau \u2013 Sodros) \u012fmokomis, jei: \u00b7 \u012fmokos u\u017e sveikatos draudim\u0105 per mokestin\u012f laikotarp\u012f nevir\u0161ija 25 procent\u0173 per mokestin\u012f laikotarp\u012f darbuotojui apskai\u010diuoto darbo u\u017emokes\u010dio ir \u00b7 draudimo objektas yra apdraustojo […]","og_url":"https:\/\/leinonen.eu\/ltu\/lt\/news\/vmi-papild-komentara-d-l-sveikatos-draudimo\/","og_site_name":"Leinonen Lithuania","article_published_time":"2020-03-03T00:00:00+00:00","author":"Evelina Daus\u0117nait\u0117","twitter_card":"summary_large_image","twitter_creator":"@leinonengroup","twitter_site":"@leinonengroup","twitter_misc":{"Written by":"Evelina Daus\u0117nait\u0117","Est. reading time":"3 minut\u0117s"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/leinonen.eu\/ltu\/lt\/news\/vmi-papild-komentara-d-l-sveikatos-draudimo\/","url":"https:\/\/leinonen.eu\/ltu\/lt\/news\/vmi-papild-komentara-d-l-sveikatos-draudimo\/","name":"VMI papild\u0117 komentar\u0105 d\u0117l sveikatos draudimo – Leinonen Lithuania","isPartOf":{"@id":"https:\/\/leinonen.eu\/ltu\/lt\/#website"},"datePublished":"2020-03-03T00:00:00+00:00","author":{"@id":"https:\/\/leinonen.eu\/ltu\/lt\/#\/schema\/person\/2fc3818e485d2badd9d4ef53b4d8f435"},"breadcrumb":{"@id":"https:\/\/leinonen.eu\/ltu\/lt\/news\/vmi-papild-komentara-d-l-sveikatos-draudimo\/#breadcrumb"},"inLanguage":"lt-LT","potentialAction":[{"@type":"ReadAction","target":["https:\/\/leinonen.eu\/ltu\/lt\/news\/vmi-papild-komentara-d-l-sveikatos-draudimo\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/leinonen.eu\/ltu\/lt\/news\/vmi-papild-komentara-d-l-sveikatos-draudimo\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/leinonen.eu\/ltu\/lt\/home\/"},{"@type":"ListItem","position":2,"name":"VMI papild\u0117 komentar\u0105 d\u0117l sveikatos draudimo"}]},{"@type":"WebSite","@id":"https:\/\/leinonen.eu\/ltu\/lt\/#website","url":"https:\/\/leinonen.eu\/ltu\/lt\/","name":"Leinonen Lithuania","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/leinonen.eu\/ltu\/lt\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"lt-LT"},{"@type":"Person","@id":"https:\/\/leinonen.eu\/ltu\/lt\/#\/schema\/person\/2fc3818e485d2badd9d4ef53b4d8f435","name":"Evelina Daus\u0117nait\u0117","image":{"@type":"ImageObject","inLanguage":"lt-LT","@id":"https:\/\/leinonen.eu\/ltu\/lt\/#\/schema\/person\/image\/722d4af0a25d4b5f57902822e5049966","url":"https:\/\/leinonen.eu\/app\/uploads\/2022\/11\/IMAGE-2022-11-22-62957-PM-96x96.jpg","contentUrl":"https:\/\/leinonen.eu\/app\/uploads\/2022\/11\/IMAGE-2022-11-22-62957-PM-96x96.jpg","caption":"Evelina Daus\u0117nait\u0117"},"url":"https:\/\/leinonen.eu\/ltu\/lt\/news\/author\/evelina-dausenaite\/"}]}},"_links":{"self":[{"href":"https:\/\/leinonen.eu\/ltu\/lt\/wp-json\/wp\/v2\/posts\/3429","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/leinonen.eu\/ltu\/lt\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/leinonen.eu\/ltu\/lt\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/leinonen.eu\/ltu\/lt\/wp-json\/wp\/v2\/users\/30"}],"replies":[{"embeddable":true,"href":"https:\/\/leinonen.eu\/ltu\/lt\/wp-json\/wp\/v2\/comments?post=3429"}],"version-history":[{"count":0,"href":"https:\/\/leinonen.eu\/ltu\/lt\/wp-json\/wp\/v2\/posts\/3429\/revisions"}],"wp:attachment":[{"href":"https:\/\/leinonen.eu\/ltu\/lt\/wp-json\/wp\/v2\/media?parent=3429"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/leinonen.eu\/ltu\/lt\/wp-json\/wp\/v2\/categories?post=3429"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/leinonen.eu\/ltu\/lt\/wp-json\/wp\/v2\/tags?post=3429"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/leinonen.eu\/ltu\/lt\/wp-json\/wp\/v2\/coauthors?post=3429"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}