{"id":5493,"date":"2024-08-22T12:03:11","date_gmt":"2024-08-22T12:03:11","guid":{"rendered":"https:\/\/leinonen.eu\/ltu\/?p=5493"},"modified":"2024-08-22T12:09:03","modified_gmt":"2024-08-22T12:09:03","slug":"darbo-santykiai-ir-individuali-veikla-i-ka-atkreipti-demesi","status":"publish","type":"post","link":"https:\/\/leinonen.eu\/ltu\/lt\/news\/darbo-santykiai-ir-individuali-veikla-i-ka-atkreipti-demesi\/","title":{"rendered":"Darbo santykiai ir individuali veikla: \u012f k\u0105 atkreipti d\u0117mes\u012f"},"content":{"rendered":"\n

Darbo santykius<\/em>, kurie atsiranda sudarius darbo sutart\u012f, reglamentuoja Lietuvos Respublikos darbo kodeksas. Darbo sutartis \u2212 darbuotojo ir darbdavio susitarimas, pagal kur\u012f darbuotojas \u012fsipareigoja b\u016bti pavald\u017eiu darbdaviui ir jo naudai atlikti darbo funkcij\u0105, o tuo tarpu darbdavys \u012fsipareigoja u\u017e tai mok\u0117ti darbo u\u017emokest\u012f. Asmeniui, pasira\u0161ius darbo sutart\u012f, joje \u012ftvirtinamos visos sutarties s\u0105lygos, t.y. darbo funkcija, darbo apmok\u0117jimas, darboviet\u0117 bei kitos papildomos s\u0105lygos.<\/p>\n\n\n\n

Individuali veikla<\/em> vykdoma komercin\u0117s (civilin\u0117s) sutarties pagrindu. Atskiras sutar\u010di\u0173 r\u016b\u0161is reglamentuoja Lietuvos Respublikos civilinis kodeksas (\u0161e\u0161toji knyga), tai gali b\u016bti \u012fvairios paslaug\u0173 sutartys, rangos sutartys ir kitos. Lietuvos Respublikos gyventoj\u0173 pajam\u0173 mokes\u010dio \u012fstatyme individuali veikla yra apibr\u0117\u017eiama kaip savaranki\u0161ka veikla, kuria versdamasis gyventojas siekia gauti pajam\u0173 ar kitokios ekonomin\u0117s naudos per t\u0119stin\u012f laikotarp\u012f.<\/p>\n\n\n\n

Skirtumas tarp darbo ir paslaug\u0173 teikimo santyki\u0173 da\u017enai gali b\u016bti labai nedidelis. Ta\u010diau pajam\u0173 i\u0161 darbo santyki\u0173 ir individualios veiklos apmokestinimas labai skiriasi. Tod\u0117l siekiant i\u0161vengti galim\u0173 mokestini\u0173 pasekmi\u0173, vert\u0117t\u0173 atkreipti d\u0117mesius \u012f \u0161i\u0173 santyki\u0173 skiriamuosius bruo\u017eus ir tinkamai juos kvalifikuoti.<\/p>\n\n\n\n

Darbo santykiams b\u016bdinga:<\/h4>\n\n\n\n
  • Pavaldumas (subordinacija). Darbuotojas turi paklusti darbdavio vidaus taisykl\u0117ms, jis naudojasi darbdavio suteiktomis darbo priemon\u0117mis ir \u012frankiais, dirba darbdavio nustatytomis valandomis, atostogas derina su darbdaviu, neprisiima su jo darbu susijusi\u0173 i\u0161laid\u0173 ir t.t.<\/li><\/ul>\n\n\n\n
    • Darbuotojas gauna fiksuot\u0105 darbo u\u017emokest\u012f nepriklausant\u012f nuo darbo rezultato, nes darbo sutartimi susitariama d\u0117l darbo funkcij\u0173 vykdymo, bet ne galutinio rezultato.<\/li><\/ul>\n\n\n\n

      Individualios veiklos santykiams b\u016bdinga:<\/h4>\n\n\n\n
      • Savaranki\u0161kumas. Asmuo pats sprend\u017eia su savo veiklos vykdymu susijusius klausimus, t.y. kuriomis valandomis dirbti, o kada ils\u0117tis, pats dengia savo veiklos i\u0161laidas, susiranda klientus ir t.t.
        <\/li>
      • T\u0119stinumas ir ekonomin\u0117s naudos siekimas. Asmens sudaromiems sandoriams b\u016bdingas t\u0119stinumas, taip pat motyvas ir galimyb\u0117 sandorius sudaryti ir ateityje bei i\u0161 to gauti ekonomin\u0117s naudos.<\/li><\/ul>\n\n\n\n

        Individualios veiklos ir pajam\u0173 i\u0161 darbo santyki\u0173 apmokestinimas<\/h3>\n\n\n\n

        Individuali veikla gali b\u016bti vykdoma \u012fsigijus verslo liudijim\u0105 (tai galioja tik konkre\u010dioms paslaugoms) arba pagal individualios veiklos pa\u017eym\u0105 (platesniam paslaug\u0173 ratui).<\/p>\n\n\n\n

        \u012esigijus verslo liudijim\u0105 i\u0161 anksto yra sumokamas fiksuotas gyventoj\u0173 pajam\u0173 mokestis (GPM), kuris priklauso nuo vykdomos veiklos r\u016b\u0161ies bei laikotarpio. Privalomojo sveikatos draudimo (PSD) \u012fmokos  bei valstybinio socialinio draudimo (VSD) \u012fmokos mokamos nuo MMA per m\u0117nes\u012f.<\/p>\n\n\n\n

        Tuo tarpu vykdant veikl\u0105 pagal individualios veiklos pa\u017eym\u0105, gyventojas turi mok\u0117ti GPM, kuris apskai\u010diuojamas taip: (pajamos – i\u0161laidos) x 15 proc. \u2013 kreditas, PSD \u012fmokas (6,98 proc) bei VSD \u012fmokas (nuo 12,52 iki 15,52 proc). Priklausomai nuo aplinkybi\u0173, numatyt\u0173 LR Prid\u0117tin\u0117s vert\u0117s mokes\u010dio \u012fstatyme gali atsirasti prievol\u0117 mok\u0117ti PVM. Visus auk\u0161\u010diau min\u0117tus mokes\u010dius ir \u012fmokas gyventojas apskai\u010diuoja ir sumoka pats.<\/p>\n\n\n\n

        Esant darbo santykiams, darbdavys yra atsakingas u\u017e GPM, PSD ir VSD apskai\u010diavim\u0105, i\u0161skai\u010diavim\u0105 ir sumok\u0117jim\u0105. Pajamoms i\u0161 darbo santyki\u0173 taikomas standartinis GPM tarifas \u2013 20 proc. arba progresinis \u2013 32 proc., Sodros \u012fmokos  – nuo 19,50 iki 22,50 proc. (darbuotojo mokes\u010diai) ir nuo 1,77 iki 2,49 proc. (darbdavio mokes\u010diai).<\/p>\n\n\n\n

        \u012evertinus mokestin\u0119 na\u0161t\u0105, tenkan\u010di\u0105 individuliai veikla u\u017esiiman\u010diam asmeniui ir dirbant pagal darbo sutart\u012f, akivaizd\u017eiai ma\u017eesni mokes\u010diai tenka individualios veiklos vykdytojui. Ta\u010diau atkreipiame d\u0117mes\u012f, jog mokes\u010di\u0173 administratoriui atlikus patikrinim\u0105 ir pripa\u017einus, kad pagal paslaug\u0173 sutart\u012f susiklost\u0119 santykiai i\u0161 tikr\u0173j\u0173 yra darbo santykiai, bendrovei gali kilti neigiamos mokestin\u0117s pasekm\u0117s d\u0117l gaut\u0173 pajam\u0173 apmokestinimo skirtumo. Taigi tokiu atveju tekt\u0173 sumok\u0117ti ne tik mokes\u010di\u0173 skirtum\u0105, bet ir delspinigius bei baudas.<\/p>\n\n\n\n

        Atsi\u017evelgiant \u012f auk\u0161\u010diau i\u0161d\u0117styt\u0105 informacij\u0105, bendrov\u0117ms, sudarant paslaug\u0173 sutart\u012f su fiziniu asmeniu, vykdan\u010diu individuali\u0105 veikl\u0105 (\u201efreelancer<\/em>\u201c), rekomenduojame \u012fsivertinti, ar n\u0117ra darbo santykiams b\u016bding\u0173 bruo\u017e\u0173 bei su tuo susijusi\u0105 mokestin\u0119 rizik\u0105.<\/p>\n","protected":false},"excerpt":{"rendered":"

        Darbo santykius, kurie atsiranda sudarius darbo sutart\u012f, reglamentuoja Lietuvos Respublikos darbo kodeksas. Darbo sutartis \u2212 darbuotojo ir darbdavio susitarimas, pagal kur\u012f darbuotojas \u012fsipareigoja b\u016bti pavald\u017eiu darbdaviui ir jo naudai atlikti darbo funkcij\u0105, o tuo tarpu darbdavys \u012fsipareigoja u\u017e tai mok\u0117ti darbo u\u017emokest\u012f. Asmeniui, pasira\u0161ius darbo sutart\u012f, joje \u012ftvirtinamos visos sutarties s\u0105lygos, t.y. darbo funkcija, darbo […]<\/p>\n","protected":false},"author":42,"featured_media":5494,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[7],"tags":[],"coauthors":[122],"class_list":["post-5493","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized-lt"],"acf":[],"yoast_head":"\nDarbo santykiai ir individuali veikla: \u012f k\u0105 atkreipti d\u0117mes\u012f – 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-santykiai-ir-individuali-veikla-i-ka-atkreipti-demesi\/\" \/>\n<meta property=\"og:locale\" content=\"lt_LT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Darbo santykiai ir individuali veikla: \u012f k\u0105 atkreipti d\u0117mes\u012f – Leinonen Lithuania\" \/>\n<meta property=\"og:description\" content=\"Darbo santykius, kurie atsiranda sudarius darbo sutart\u012f, reglamentuoja Lietuvos Respublikos darbo kodeksas. Darbo sutartis \u2212 darbuotojo ir darbdavio susitarimas, pagal kur\u012f darbuotojas \u012fsipareigoja b\u016bti pavald\u017eiu darbdaviui ir jo naudai atlikti darbo funkcij\u0105, o tuo tarpu darbdavys \u012fsipareigoja u\u017e tai mok\u0117ti darbo u\u017emokest\u012f. 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