{"id":3435,"date":"2019-12-12T00:00:00","date_gmt":"2019-12-12T00:00:00","guid":{"rendered":"https:\/\/new.leinonen.eu\/ltu\/pasirinkimo-sandori-apmokestinimo-pasikeitimai\/"},"modified":"2019-12-12T00:00:00","modified_gmt":"2019-12-12T00:00:00","slug":"pasirinkimo-sandori-apmokestinimo-pasikeitimai","status":"publish","type":"post","link":"https:\/\/leinonen.eu\/ltu\/lt\/news\/pasirinkimo-sandori-apmokestinimo-pasikeitimai\/","title":{"rendered":"Pasirinkimo sandori\u0173 apmokestinimo pasikeitimai"},"content":{"rendered":"<div>\n<p>2020 m. vasario 1 d. \u012fsigalioja gyventoj\u0173 pajam\u0173 mokes\u010dio \u012fstatymo 17 str. 1 d. pakeitimas, kuriuo pasirinkimo sandoriai tampa patrauklesne darbuotoj\u0173 motyvavimo priemone.<\/p>\n<p>\u0160iuo pakeitimu papildytas neapmokestinam\u0173j\u0173 pajam\u0173 s\u0105ra\u0161as ir teigiama, kad darbuotojo i\u0161 darbdavio ar su juo susijusio asmens gauta nauda <u>pagal pasirinkimo sandorius \u012fsigijus akcij\u0173 neatlygintinai ar u\u017e lengvatin\u0119 kain\u0105, jeigu akcijos \u012fsigyjamos ne anks\u010diau kaip po 3 met\u0173 nuo teis\u0117s \u012f pasirinkimo sandor\u012f suteikimo gyventoj\u0173 pajam\u0173 mokes\u010diu neapmokestinamos<\/u>.<\/p>\n<p>Svarbu pamin\u0117ti, kad \u0161io pakeitimo nuostatos taikomos pajamoms pagal pasirinkimo sandorius, kurie sudaryti nuo 2020 m. vasario 1d., t. y. darbuotojo i\u0161 darbdavio ar su juo susijusio asmens pagal pasirinkimo sandorius gauta nauda, priskiriama neapmokestinamosioms pajamoms, jei akcijos neatlygintinai ar u\u017e lengvatin\u0119 kain\u0105 gaunamos ne anks\u010diau kaip nuo 2023 m. vasario 1 d.<\/p>\n<p>Prie\u0161 \u012fsigaliojant \u012fstatymo pakeitimui, gauta nauda (skirtumas tarp rinkos vert\u0117s ir \u012fsigijimo kainos) pagal pasirinkimo sandorius \u012fsigijus akcij\u0173 neatlygintinai ar u\u017e lengvatin\u0119 kain\u0105, buvo priskiriama prie apmokestinam\u0173j\u0173 pajam\u0173, kai darbuotojas tapdavo akcij\u0173 savininku.<\/p>\n<p>Pa\u017eym\u0117tina, kad pagal pasirinkimo sandorius gautos akcijos socialinio draudimo \u012fmokomis neapmokestinamos, jeigu teis\u0117 \u012f akcijas darbuotojams suteikiama ne anks\u010diau kaip po 3 met\u0173. Atkreipiame d\u0117mes\u012f, kad yra papildom\u0173 s\u0105lyg\u0173.<\/p>\n<p>Teis\u0117s akt\u0105 galite rasti \u017eemiau:<\/p>\n<p><a href=\"https:\/\/www.e-tar.lt\/portal\/lt\/legalAct\/c2df06f0ad3c11e98451fa7b5933515d\">https:\/\/www.e-tar.lt\/portal\/lt\/legalAct\/c2df06f0ad3c11e98451fa7b5933515d<\/a><\/p>\n<p>\u00a0<\/p>\n<p>Jeigu Jums i\u0161kilo koki\u0173 nors klausim\u0173, Leinonen mokes\u010di\u0173 specialist\u0173 komanda mielai jums pad\u0117s.<\/p>\n<p>Prane\u0161im\u0105 paruo\u0161\u0117 Leinonen mokes\u010di\u0173 specialist\u0173 komanda.<\/p>\n<p> <\/div>\n","protected":false},"excerpt":{"rendered":"<p>2020 m. vasario 1 d. \u012fsigalioja gyventoj\u0173 pajam\u0173 mokes\u010dio \u012fstatymo 17 str. 1 d. pakeitimas, kuriuo pasirinkimo sandoriai tampa patrauklesne darbuotoj\u0173 motyvavimo priemone. \u0160iuo pakeitimu papildytas neapmokestinam\u0173j\u0173 pajam\u0173 s\u0105ra\u0161as ir teigiama, kad darbuotojo i\u0161 darbdavio ar su juo susijusio asmens gauta nauda pagal pasirinkimo sandorius \u012fsigijus akcij\u0173 neatlygintinai ar u\u017e lengvatin\u0119 kain\u0105, jeigu akcijos \u012fsigyjamos [&hellip;]<\/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-3435","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Pasirinkimo sandori\u0173 apmokestinimo pasikeitimai &#8211; 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\/pasirinkimo-sandori-apmokestinimo-pasikeitimai\/\" \/>\n<meta property=\"og:locale\" content=\"lt_LT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Pasirinkimo sandori\u0173 apmokestinimo pasikeitimai &#8211; Leinonen Lithuania\" \/>\n<meta property=\"og:description\" content=\"2020 m. vasario 1 d. \u012fsigalioja gyventoj\u0173 pajam\u0173 mokes\u010dio \u012fstatymo 17 str. 1 d. pakeitimas, kuriuo pasirinkimo sandoriai tampa patrauklesne darbuotoj\u0173 motyvavimo priemone. \u0160iuo pakeitimu papildytas neapmokestinam\u0173j\u0173 pajam\u0173 s\u0105ra\u0161as ir teigiama, kad darbuotojo i\u0161 darbdavio ar su juo susijusio asmens gauta nauda pagal pasirinkimo sandorius \u012fsigijus akcij\u0173 neatlygintinai ar u\u017e lengvatin\u0119 kain\u0105, jeigu akcijos \u012fsigyjamos [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/leinonen.eu\/ltu\/lt\/news\/pasirinkimo-sandori-apmokestinimo-pasikeitimai\/\" \/>\n<meta property=\"og:site_name\" content=\"Leinonen Lithuania\" \/>\n<meta property=\"article:published_time\" content=\"2019-12-12T00:00:00+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=\"1 minut\u0117\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/leinonen.eu\/ltu\/lt\/news\/pasirinkimo-sandori-apmokestinimo-pasikeitimai\/\",\"url\":\"https:\/\/leinonen.eu\/ltu\/lt\/news\/pasirinkimo-sandori-apmokestinimo-pasikeitimai\/\",\"name\":\"Pasirinkimo sandori\u0173 apmokestinimo pasikeitimai &#8211; 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