{"id":5698,"date":"2025-01-06T14:26:07","date_gmt":"2025-01-06T14:26:07","guid":{"rendered":"https:\/\/leinonen.eu\/ltu\/?p=5698"},"modified":"2025-01-07T08:45:48","modified_gmt":"2025-01-07T08:45:48","slug":"opcionai","status":"publish","type":"post","link":"https:\/\/leinonen.eu\/ltu\/lt\/news\/opcionai\/","title":{"rendered":"Opcionai ir j\u0173 apmokestinimas Baltijos \u0161alyse"},"content":{"rendered":"\n<p>Daugelis \u012fmoni\u0173 nor\u0117dami pritraukti nauj\u0173 darbuotoj\u0173 ir i\u0161laikyti esamus, si\u016blo \u012fvairius naud\u0173 paketus. M\u016bs\u0173 \u017einiomis, populiariausios naudos, kurias si\u016blo Baltijos \u0161alyse veikian\u010dios bendrov\u0117s yra \u0161ios:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>gyvyb\u0117s ir papildomas sveikatos draudimas,<\/li><li>sporto i\u0161laid\u0173 kompensavimas,<\/li><li>profesiniai kvalifikacijos kursai,<\/li><li>darbo vietos namuose i\u0161laid\u0173 kompensavimas,<\/li><li>3 pakopos pensij\u0173 draudimas,<\/li><li>opcionai.<\/li><\/ul>\n\n\n\n<p>Opcionai (pasirinkimo sandoris) &#8211; tai toks darbuotoj\u0173 motyvavimo b\u016bdas, kai darbuotojas ir darbdavys sudaro susitarim\u0105, pagal kur\u012f darbuotojui suteikiama teis\u0117 tam tikru metu ateityje lengvatine kaina arba nemokamai \u012fsigyti bendrov\u0117s, kurioje jis dirba, arba susijusios bendrov\u0117s akcij\u0173.<\/p>\n\n\n\n<p>Pasirinkimo sandoriai yra puiki motyvavimo priemon\u0117, kuomet darbuotojas gali prisid\u0117ti prie bendrov\u0117s rezultat\u0173. B\u016btina atkreipti d\u0117mes\u012f \u012f tai, kad pasirinkimo sandoris suteikia darbuotojui teis\u0119, bet ne pareig\u0105 ateityje \u012fsigyti bendrov\u0117s akcij\u0173. Tuo \u0161is sandoris skiriasi nuo \u012fprastinio akcij\u0173 \u012fsigijimo sandorio. Pasibaigus opciono sutartyje nurodytam terminui, darbuotojas turi teis\u0119 pasirinkti, pirkti akcijas ar ne.<\/p>\n\n\n\n<p>Lentel\u0117je \u017eemiau pateikiame informacij\u0105 apie opcion\u0173 apmokestinim\u0105<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table><tbody><tr><td>            <strong>Lietuva, Estija<\/strong> <\/td><td><\/td><td>                       <strong>Latvija<\/strong><\/td><td><\/td><\/tr><tr><td>S\u0105lygos<\/td><td>Apmokestinimas<\/td><td>S\u0105lygos<\/td><td>Apmokestinimas<\/td><\/tr><tr><td>Darbuotojas pagal pasirinkimo sandorius (akcij\u0173 opcionus) i\u0161 darbdavio ar su juo susijusio asmens \u012fsigyja akcij\u0173 neatlygintinai ar u\u017e lengvatin\u0119 kain\u0105 ir \u0161ios akcijos \u012fsigyjamos ne anks\u010diau kaip po 3 met\u0173 nuo teis\u0117s \u012f pasirinkimo sandor\u012f suteikimo.<\/td><td>Darbuotojo gautos pajamos neapmokestinamos nei gyventoj\u0173 pajam\u0173, nei socialinio draudimo \u012fmokomis.<\/td><td>Darbuotojas pagal pasirinkimo sandorius (akcij\u0173 opcionus) i\u0161 darbdavio ar su juo susijusio asmens \u012fsigyja akcij\u0173 neatlygintinai ar u\u017e lengvatin\u0119 kain\u0105 ir \u0161ios akcijos \u012fsigyjamos ne anks\u010diau kaip po 12 m\u0117nesi\u0173 nuo teis\u0117s \u012f pasirinkimo sandor\u012f suteikimo.<br>&nbsp;<\/td><td>Gautos darbuotojo pajamos neapmokestinamos, jei akcijos suteikiamos&nbsp; pagal akcij\u0173 pasirinkimo sandori\u0173 plan\u0105, o darbdavys pateik\u0117 \u0161\u012f plan\u0105 Valstybinei mokes\u010di\u0173 inspekcijai.<br>Jei reikalavimai ne\u012fvykdyti, mokes\u010di\u0173 lengvata netaikoma, tod\u0117l tokios darbuotojo gautos i\u0161mokos apmokestinamos gyventoj\u0173 pajam\u0173 mokes\u010diu ir socialinio draudimo \u012fmokomis, t. y. apmokestinamos kaip su darbo santykiais susijusios pajamos.<\/td><\/tr><tr><td>Darbuotojas pagal pasirinkimo sandorius (akcij\u0173 opcionus) i\u0161 darbdavio ar su juo susijusio asmens \u012fsigyja akcij\u0173 neatlygintinai ar u\u017e lengvatin\u0119 kain\u0105 ir \u0161ios akcijos \u012fsigyjamos anks\u010diau nei po 3 met\u0173 nuo teis\u0117s \u012f pasirinkimo sandor\u012f suteikimo.<\/td><td>Tokia darbuotojo gauta nauda apmokestinama kaip su darbo santykiais susijusios pajamos (t. y. skai\u010diuojamas gyventoj\u0173 pajam\u0173 mokestis ir socialinio draudimo \u012fmokos).<\/td><td>Darbuotojas pagal pasirinkimo sandorius (akcij\u0173 opcionus) i\u0161 darbdavio ar su juo susijusio asmens \u012fsigyja akcij\u0173 neatlygintinai ar u\u017e lengvatin\u0119 kain\u0105 ir \u0161ios akcijos \u012fsigyjamos <strong>anks\u010diau nei po 12 m\u0117nesi\u0173<\/strong> nuo teis\u0117s \u012f pasirinkimo sandor\u012f suteikimo.<\/td><td>Tokia darbuotojo gauta nauda apmokestinama kaip su darbo santykiais susijusios pajamos (t. y. skai\u010diuojamas gyventoj\u0173 pajam\u0173 mokestis ir socialinio draudimo \u012fmokos).<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">Papildoma informacija apie apmokestinim\u0105 Lietuvoje<\/h3>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table><tbody><tr><td><strong>Jei akcijas suteikia darbdavys Lietuvos \u012fmon\u0117<\/strong><\/td><\/tr><tr><td>Jei darbdavys suteik\u0117 akcijas neatlygintinai arba lengvatine kaina anks\u010diau nei po 3 met\u0173, laikoma, kad darbuotojas gauna pajamas nat\u016bra, kurios apmokestinamos kaip darbo u\u017emokestis.<\/td><\/tr><tr><td><strong>Jei akcijas suteikia motinin\u0117 \u012fmon\u0117 (ne tiesioginis darbdavys)<\/strong><\/td><\/tr><tr><td>\u012esigyjant akcijas i\u0161 u\u017esienio bendrov\u0117s (darbdavio motinin\u0117s \u012fmon\u0117s), min\u0117ta mokes\u010di\u0173 lengvata gali b\u016bti taip pat taikoma.<br>&nbsp;<br>Jeigu motinin\u0117 \u012fmon\u0117 suteikia akcijas anks\u010diau nei po 3 met\u0173, tai darbuotojas tur\u0117s mok\u0117ti gyventoj\u0173 pajam\u0173 mokest\u012f, bet valstybinio socialinio draudimo \u012fmok\u0173&nbsp; &#8211; ne (nes akcijas suteikia ne tiesioginis darbdavys).<br>&nbsp;<br>Ta\u010diau jei darbuotojo darbdavys kompensuoja patirtas i\u0161laidas motininei \u012fmonei, laikoma, kad darbuotojas gavo naud\u0105, kuri apmokestinama gyventoj\u0173 pajam\u0173 mokes\u010diu ir valstybinio socialinio draudimo \u012fmokomis (kai nei\u0161laikomas 3 met\u0173 periodas).<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">Papildoma informacija apie apmokestinim\u0105 Estijoje<\/h3>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table><tbody><tr><td><strong>Opcion\u0173 sutarties pasira\u0161ymo reikalavimai<\/strong><\/td><\/tr><tr><td>Siekiant \u012frodyti sutarties sudarymo dat\u0105 Estijos mokes\u010di\u0173 inspekcijai, opcion\u0173 sutartis turi b\u016bti pasira\u0161yta skaitmeniniu para\u0161u (pageidautina Estijos skaitmeniniu para\u0161u) arba pas notar\u0105, arba sutartis turi b\u016bti pateikta Estijos mokes\u010di\u0173 administratoriui per 5 darbo dienas nuo jos sudarymo.<\/td><\/tr><tr><td><strong>Jei akcijos suteikiamos Estijos \u012fmon\u0117s darbdavio<\/strong><\/td><\/tr><tr><td>Jei akcijos suteikiamos neatlygintinai arba lengvatine kaina anks\u010diau nei po 3 met\u0173, tokia darbuotojo gauta nauda apmokestinama kaip su darbo santykiais.<\/td><\/tr><tr><td><strong>Jei akcijos suteikiamos u\u017esienio \u012fmon\u0117s<\/strong><\/td><\/tr><tr><td>\u012esigyjant akcijas i\u0161 u\u017esienio bendrov\u0117s (darbdavio motinin\u0117s \u012fmon\u0117s), min\u0117ta mokes\u010di\u0173 lengvata gali b\u016bti taip pat taikoma.<br>&nbsp;<br>Ta\u010diau tais atvejais, kai akcijos darbuotojams bus suteiktos i\u0161 karto arba anks\u010diau nei po 3 met\u0173 ir jei patronuojan\u010dioji \u012fmon\u0117 u\u017esienyje padengia visas su akcij\u0173 suteikimu susijusias i\u0161laidas, darbuotojo gauta nauda b\u016bt\u0173 apmokestinama tik gyventoj\u0173 pajam\u0173 mokes\u010diu (prievol\u0117 mok\u0117ti gyventoj\u0173 pajam\u0173 mokest\u012f atsirast\u0173 darbuotojui) ir neb\u016bt\u0173 apmokestinama kaip su darbo santykiais susijusios pajamos (neb\u016bt\u0173 mokamos socialinio draudimo \u012fmokos).<br>&nbsp;<br>Tais atvejais, kai i\u0161laidos, susijusios su akcij\u0173 suteikimu, b\u016bt\u0173 perkeltos tiesioginiam darbdaviui, darbuotojas prival\u0117t\u0173 mok\u0117ti gyventoj\u0173 pajam\u0173 mokest\u012f, o darbdavys (Estijos \u012fmon\u0117) prival\u0117t\u0173 apskai\u010diuoti ir mok\u0117ti socialinio draudimo \u012fmokas (jei netaikoma 3 met\u0173 i\u0161imtis).<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">Papildoma informacija apie apmokestinim\u0105 Latvijoje<\/h3>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table><tbody><tr><td><strong>Jei akcijos suteikiamos Latvijos \u012fmon\u0117s<\/strong><\/td><\/tr><tr><td>Jei akcijos suteikiamos neatlygintinai arba lengvatine kaina i\u0161 karto (anks\u010diau nei po 12 m\u0117nesi\u0173), tokia darbuotojo gauta nauda apmokestinama kaip su darbo santykiais.<\/td><\/tr><tr><td><strong>Jei akcijos suteikiamos motinin\u0117s \u012fmon\u0117s&nbsp; \u2013 u\u017esienio bendrov\u0117s<\/strong><\/td><\/tr><tr><td>\u012esigyjant akcijas i\u0161 u\u017esienio bendrov\u0117s (darbdavio motinin\u0117s \u012fmon\u0117s), min\u0117ta mokes\u010di\u0173 lengvata gali b\u016bti taikoma.<br>&nbsp;<br>Tais atvejais, kai i\u0161laidos, susijusios su akcij\u0173 suteikimu, b\u016bt\u0173 perkeltos tiesioginiam darbdaviui, tokios darbuotojos pajamos b\u016bt\u0173 apmokestintos kaip darbo u\u017emokestis, jei akcijos suteikiamos anks\u010diau nei po 12 m\u0117nesi\u0173.<\/td><\/tr><\/tbody><\/table><\/figure>\n","protected":false},"excerpt":{"rendered":"<p>Daugelis \u012fmoni\u0173 nor\u0117dami pritraukti nauj\u0173 darbuotoj\u0173 ir i\u0161laikyti esamus, si\u016blo \u012fvairius naud\u0173 paketus. M\u016bs\u0173 \u017einiomis, populiariausios naudos, kurias si\u016blo Baltijos \u0161alyse veikian\u010dios bendrov\u0117s yra \u0161ios: gyvyb\u0117s ir papildomas sveikatos draudimas, sporto i\u0161laid\u0173 kompensavimas, profesiniai kvalifikacijos kursai, darbo vietos namuose i\u0161laid\u0173 kompensavimas, 3 pakopos pensij\u0173 draudimas, opcionai. Opcionai (pasirinkimo sandoris) &#8211; tai toks darbuotoj\u0173 motyvavimo b\u016bdas, [&hellip;]<\/p>\n","protected":false},"author":42,"featured_media":5707,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[7],"tags":[],"coauthors":[132],"class_list":["post-5698","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized-lt"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Opcionai ir j\u0173 apmokestinimas Baltijos \u0161alyse &#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\/opcionai\/\" \/>\n<meta property=\"og:locale\" content=\"lt_LT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Opcionai ir j\u0173 apmokestinimas Baltijos \u0161alyse &#8211; Leinonen Lithuania\" \/>\n<meta property=\"og:description\" content=\"Daugelis \u012fmoni\u0173 nor\u0117dami pritraukti nauj\u0173 darbuotoj\u0173 ir i\u0161laikyti esamus, si\u016blo \u012fvairius naud\u0173 paketus. M\u016bs\u0173 \u017einiomis, populiariausios naudos, kurias si\u016blo Baltijos \u0161alyse veikian\u010dios bendrov\u0117s yra \u0161ios: gyvyb\u0117s ir papildomas sveikatos draudimas, sporto i\u0161laid\u0173 kompensavimas, profesiniai kvalifikacijos kursai, darbo vietos namuose i\u0161laid\u0173 kompensavimas, 3 pakopos pensij\u0173 draudimas, opcionai. 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M\u016bs\u0173 \u017einiomis, populiariausios naudos, kurias si\u016blo Baltijos \u0161alyse veikian\u010dios bendrov\u0117s yra \u0161ios: gyvyb\u0117s ir papildomas sveikatos draudimas, sporto i\u0161laid\u0173 kompensavimas, profesiniai kvalifikacijos kursai, darbo vietos namuose i\u0161laid\u0173 kompensavimas, 3 pakopos pensij\u0173 draudimas, opcionai. 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