{"id":3646,"date":"2021-07-08T00:00:00","date_gmt":"2021-07-08T00:00:00","guid":{"rendered":"https:\/\/new.leinonen.eu\/lva\/2021-julija-jamaksa-valsts-socialas-iemaksas\/"},"modified":"2021-07-08T00:00:00","modified_gmt":"2021-07-08T00:00:00","slug":"2021-julija-jamaksa-valsts-socialas-iemaksas","status":"publish","type":"post","link":"https:\/\/leinonen.eu\/lva\/lv\/news\/2021-julija-jamaksa-valsts-socialas-iemaksas\/","title":{"rendered":"No 2021.gada 1.j\u016blija j\u0101maks\u0101 minim\u0101l\u0101s valsts soci\u0101l\u0101s apdro\u0161in\u0101\u0161anas oblig\u0101t\u0101s iemaksas"},"content":{"rendered":"
\n
No 2021.gada 1.j\u016blija sp\u0113ka st\u0101j\u0101s groz\u012bjumi likum\u0101 \u201cPar valsts soci\u0101lo apdro\u0161in\u0101\u0161anu\u201d un ar \u0161iem groz\u012bjumiem tiek ieviestas minim\u0101l\u0101s valsts soci\u0101l\u0101s apdro\u0161in\u0101\u0161anas oblig\u0101t\u0101s iemaksas (minim\u0101l\u0101s iemaksas).<\/p>\n

K\u0101ds ir minim\u0101lais iemaksas objekts?<\/i><\/b>
Minim\u0101lo iemaksu objekts ceturksn\u012b ir tr\u012bs Ministru kabineta noteikt\u0101s minim\u0101l\u0101s m\u0113ne\u0161a darba algas (2021.gada minim\u0101l\u0101 m\u0113ne\u0161a alga ir 500 eiro) \u2013 1500 eiro.<\/p>\n

Ja alga ir maz\u0101ka par Ministru kabineta noteikto minim\u0101lo algu 500 eiro m\u0113nes\u012b vai 1500 eiro ceturksn\u012b, darba dev\u0113jam (t.sk. pa\u0161nodarbin\u0101tajam un mikrouz\u0146\u0113muma nodok\u013ca maks\u0101t\u0101jam) par darba \u0146\u0113m\u0113jiem j\u0101maks\u0101 minim\u0101l\u0101s iemaksas.<\/p>\n

K\u0101 nosaka vai par darba \u0146\u0113m\u0113ju tiek veiktas minim\u0101l\u0101s iemaksas?<\/i><\/b>
Ja darbinieks ir nodarbin\u0101ts pie vair\u0101kiem darba dev\u0113jiem vai vienlaikus ir darba \u0146\u0113m\u0113js un pa\u0161nodarbin\u0101tais, ien\u0101kumus summ\u0113, lai noteiktu, vai tie ir minim\u0101laj\u0101 apm\u0113r\u0101. <\/p>\n

Ja persona vienlaikus ir darba \u0146\u0113m\u0113js un pa\u0161nodarbin\u0101tais, tad minim\u0101l\u0101s iemaksas b\u016bs j\u0101piemaks\u0101 tikai darba dev\u0113jam.<\/p>\n

Ja darbinieks ir nodarbin\u0101ts pie vair\u0101kiem darba dev\u0113jiem un kop\u0113jie darba \u0146\u0113m\u0113ja ien\u0101kumi nesasniedz minim\u0101l\u0101s iemaksas, tad katram darba dev\u0113jam b\u016bs j\u0101piemaks\u0101 iemaksu da\u013ca proporcion\u0101li darbinieka noteiktajai algai un proporcion\u0101li laikam, kur\u0101 \u0161is darbinieks ir darba \u0146\u0113m\u0113ja status\u0101 pie attiec\u012bg\u0101 darba dev\u0113ja.<\/p>\n

K\u0101 tiks apr\u0113\u0137in\u0101tas minim\u0101l\u0101s iemaksas?<\/i><\/b>
Minim\u0101l\u0101s iemaksas, kas papildus j\u0101veic darba dev\u0113jam un pa\u0161nodarbin\u0101tajam, apr\u0113\u0137ina Valsts soci\u0101l\u0101s apdro\u0161in\u0101\u0161anas a\u0123ent\u016bra (VSAA) triju m\u0113ne\u0161u laik\u0101 p\u0113c ceturk\u0161\u0146a beig\u0101m un l\u012bdz tre\u0161\u0101 m\u0113ne\u0161a 20. datumam pazi\u0146o par \u0161\u012bm iemaks\u0101m Valsts ie\u0146\u0113mumu dienestam (VID).<\/p>\n

VSAA triju m\u0113ne\u0161u laik\u0101 p\u0113c kalend\u0101ra gada beig\u0101m veic minim\u0101lo iemaksu p\u0101rr\u0113\u0137inu, \u0146emot v\u0113r\u0101 minim\u0101lo oblig\u0101to iemaksu objektu gadam, un inform\u0113 VID par darba dev\u0113ja un pa\u0161nodarbin\u0101t\u0101 p\u0101rmaks\u0101taj\u0101m minim\u0101laj\u0101m iemaks\u0101m.<\/p>\n

T\u0101tad par minim\u0101laj\u0101m iemaks\u0101m tiks nos\u016bt\u012bti pazi\u0146ojumi gan par ceturk\u0161\u0146iem, gan kopum\u0101 par gadu, un darba dev\u0113jam par katru ceturksni vajadz\u0113s veikt maks\u0101jumus, lai izpild\u012btu likuma pras\u012bbu par minim\u0101laj\u0101m iemaks\u0101m.<\/p>\n

Pirmo inform\u0101ciju par minim\u0101laj\u0101m iemaks\u0101m darba dev\u0113ji sa\u0146ems p\u0113c 2021. gada 20. decembra \u2013 par \u0161\u012b gada tre\u0161o ceturksni. Savuk\u0101rt par 2021.gadu p\u0101rr\u0113\u0137inu VSAA veiks l\u012bdz 2022. gada 23. martam. <\/p>\n

VID inform\u0101ciju par apr\u0113\u0137in\u0101taj\u0101m minim\u0101laj\u0101m iemaks\u0101m nos\u016bt\u012bs Elektronisk\u0101s deklar\u0113\u0161anas sist\u0113m\u0101 (EDS).<\/p>\n

Darba dev\u0113jam ir pien\u0101kums l\u012bdz tre\u0161\u0101 m\u0113ne\u0161a 23. datumam no pazi\u0146ojuma sa\u0146em\u0161anas dienas veikt minim\u0101l\u0101s iemaksas par darba \u0146\u0113m\u0113jiem.<\/p>\n

Piem\u0113rs<\/u><\/p>\n

Darbiniekam ir deklar\u0113ta darba alga 2021. gada j\u016blij\u0101 \u2013 300 eiro, august\u0101 \u2013 300 eiro, septembr\u012b \u2013 500 eiro. Kop\u0101 1100 eiro. <\/i><\/p>\n

L\u012bdz 2021. gada 20. decembrim VSAA apr\u0113\u0137ina minim\u0101l\u0101s iemaksas ceturksn\u012b. 2021.gada 21. decembr\u012b darba dev\u0113js EDS sa\u0146em inform\u0101ciju par darbiniekam apr\u0113\u0137in\u0101taj\u0101m minim\u0101laj\u0101m iemaks\u0101m.<\/i><\/p>\n

Darba dev\u0113ja papildus saist\u012bbas: no 400 eiro (1500 eiro \u2013 1100 eiro) VSAOI 136,36 eiro (34,09% no 400 eiro)<\/i><\/p>\n

Darba dev\u0113jam papildus VSAOI saist\u012bbas j\u0101maks\u0101 l\u012bdz 2022. gada 23. martam.<\/i><\/p>\n

K\u0101dos gad\u012bjumos nav j\u0101veic minim\u0101l\u0101s iemaksas?<\/i><\/b>
Minim\u0101l\u0101s iemaksas nav j\u0101veic par sekojo\u0161iem darba \u0146\u0113m\u0113jiem: <\/p>\n

1) \u00a0 noties\u0101to, kas tiek nodarbin\u0101ts br\u012bv\u012bbas at\u0146em\u0161anas soda izcie\u0161anas laik\u0101;
2) \u00a0 personu, kura ir sasniegusi vecumu, kas dod ties\u012bbas sa\u0146emt valsts vecuma pensiju, vai kurai ir pie\u0161\u0137irta valsts vecuma pensija (tai skait\u0101 priek\u0161laic\u012bgi);
3) \u00a0 personu ar I un II grupas invalidit\u0101ti;
4) \u00a0 personu, kuras pa\u0161as vai laul\u0101t\u0101 algas nodok\u013cu gr\u0101mati\u0146\u0101 ir re\u0123istr\u0113ts b\u0113rns, kas nav sasniedzis triju gadu vecumu;
5) \u00a0 personu, kuras pa\u0161as vai laul\u0101t\u0101 algas nodok\u013cu gr\u0101mati\u0146\u0101 ir re\u0123istr\u0113ti tr\u012bs vai vair\u0101k b\u0113rni l\u012bdz 18 gadu vecumam vai l\u012bdz 24 gadu vecumam, no kuriem vismaz viens ir jaun\u0101ks par septi\u0146iem gadiem, kam\u0113r b\u0113rns turpina visp\u0101r\u0113j\u0101s, profesion\u0101l\u0101s, augst\u0101k\u0101s vai speci\u0101l\u0101s izgl\u012bt\u012bbas ieg\u016b\u0161anu;
6) \u00a0 personu, kuras pa\u0161as vai laul\u0101t\u0101 algas nodok\u013cu gr\u0101mati\u0146\u0101 ir re\u0123istr\u0113ts nepilngad\u012bgs b\u0113rns, kas saska\u0146\u0101 ar normat\u012bvajiem aktiem ir atz\u012bts par personu ar invalidit\u0101ti;
7) \u00a0 personu l\u012bdz 24 gadu vecumam, kura m\u0101c\u0101s visp\u0101r\u0113j\u0101s, profesion\u0101l\u0101s, augst\u0101k\u0101s (pilna laika studij\u0101s) vai speci\u0101l\u0101s izgl\u012bt\u012bbas iest\u0101d\u0113, iz\u0146emot laiku, kad attiec\u012bg\u0101 persona ir p\u0101rtraukusi m\u0101c\u012bbas vai studijas;
8) \u00a0 personu, kuru nodarbina darba dev\u0113js, kas re\u0123istr\u0113ts Soci\u0101lo pakalpojumu sniedz\u0113ju re\u0123istr\u0101;
9) \u00a0 personu, kura ir pak\u013cauta soci\u0101l\u0101s atstumt\u012bbas riskam un kuru nodarbina darba dev\u0113js, kam pie\u0161\u0137irts soci\u0101l\u0101 uz\u0146\u0113muma statuss;,
10) personu, kura sniedz valsts finans\u0113tu pavado\u0146a (b\u0113rnam l\u012bdz 18 gadu vecumam) vai asistenta pakalpojumu vai pa\u0161vald\u012bbas finans\u0113tu apr\u016bpes pakalpojumu b\u0113rnam l\u012bdz 18 gadu vecumam, vai Eiropas Savien\u012bbas politiku instrumentu projekta ietvaros finans\u0113tu apr\u016bpes pakalpojumu b\u0113rnam l\u012bdz 18 gadu vecumam.<\/p>\n

Ja Jums nepiecie\u0161ama papildus inform\u0101cija l\u016bdzam sazin\u0101ties ar Leinonen.<\/p>\n

Inform\u0101ciju sagatavoja Leinonen Latvija, Nodok\u013cu un Juridisko konsult\u0101ciju departaments.<\/b> <\/div>\n

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

No 2021.gada 1.j\u016blija sp\u0113ka st\u0101j\u0101s groz\u012bjumi likum\u0101 \u201cPar valsts soci\u0101lo apdro\u0161in\u0101\u0161anu\u201d un ar \u0161iem groz\u012bjumiem tiek ieviestas minim\u0101l\u0101s valsts soci\u0101l\u0101s apdro\u0161in\u0101\u0161anas oblig\u0101t\u0101s iemaksas (minim\u0101l\u0101s iemaksas). K\u0101ds ir minim\u0101lais iemaksas objekts?Minim\u0101lo iemaksu objekts ceturksn\u012b ir tr\u012bs Ministru kabineta noteikt\u0101s minim\u0101l\u0101s m\u0113ne\u0161a darba algas (2021.gada minim\u0101l\u0101 m\u0113ne\u0161a alga ir 500 eiro) \u2013 1500 eiro. Ja alga ir […]<\/p>\n","protected":false},"author":16,"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":[],"class_list":["post-3646","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"yoast_head":"\nNo 2021.gada 1.j\u016blija j\u0101maks\u0101 minim\u0101l\u0101s valsts soci\u0101l\u0101s apdro\u0161in\u0101\u0161anas oblig\u0101t\u0101s iemaksas – Leinonen Latvia<\/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\/lva\/lv\/news\/2021-julija-jamaksa-valsts-socialas-iemaksas\/\" \/>\n<meta property=\"og:locale\" content=\"lv_LV\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"No 2021.gada 1.j\u016blija j\u0101maks\u0101 minim\u0101l\u0101s valsts soci\u0101l\u0101s apdro\u0161in\u0101\u0161anas oblig\u0101t\u0101s iemaksas – Leinonen Latvia\" \/>\n<meta property=\"og:description\" content=\"No 2021.gada 1.j\u016blija sp\u0113ka st\u0101j\u0101s groz\u012bjumi likum\u0101 \u201cPar valsts soci\u0101lo apdro\u0161in\u0101\u0161anu\u201d un ar \u0161iem groz\u012bjumiem tiek ieviestas minim\u0101l\u0101s valsts soci\u0101l\u0101s apdro\u0161in\u0101\u0161anas oblig\u0101t\u0101s iemaksas (minim\u0101l\u0101s iemaksas). K\u0101ds ir minim\u0101lais iemaksas objekts?Minim\u0101lo iemaksu objekts ceturksn\u012b ir tr\u012bs Ministru kabineta noteikt\u0101s minim\u0101l\u0101s m\u0113ne\u0161a darba algas (2021.gada minim\u0101l\u0101 m\u0113ne\u0161a alga ir 500 eiro) \u2013 1500 eiro. 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K\u0101ds ir minim\u0101lais iemaksas objekts?Minim\u0101lo iemaksu objekts ceturksn\u012b ir tr\u012bs Ministru kabineta noteikt\u0101s minim\u0101l\u0101s m\u0113ne\u0161a darba algas (2021.gada minim\u0101l\u0101 m\u0113ne\u0161a alga ir 500 eiro) \u2013 1500 eiro. Ja alga ir […]","og_url":"https:\/\/leinonen.eu\/lva\/lv\/news\/2021-julija-jamaksa-valsts-socialas-iemaksas\/","og_site_name":"Leinonen Latvia","article_published_time":"2021-07-08T00:00:00+00:00","author":"Leinonen Latvia","twitter_card":"summary_large_image","twitter_creator":"@leinonengroup","twitter_site":"@leinonengroup","twitter_misc":{"Written by":"Leinonen Latvia","Est. reading time":"5 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/leinonen.eu\/lva\/lv\/news\/2021-julija-jamaksa-valsts-socialas-iemaksas\/","url":"https:\/\/leinonen.eu\/lva\/lv\/news\/2021-julija-jamaksa-valsts-socialas-iemaksas\/","name":"No 2021.gada 1.j\u016blija j\u0101maks\u0101 minim\u0101l\u0101s valsts soci\u0101l\u0101s apdro\u0161in\u0101\u0161anas oblig\u0101t\u0101s iemaksas – Leinonen Latvia","isPartOf":{"@id":"https:\/\/leinonen.eu\/lva\/lv\/#website"},"datePublished":"2021-07-08T00:00:00+00:00","author":{"@id":"https:\/\/leinonen.eu\/lva\/lv\/#\/schema\/person\/c325184b1da27065567f39a60f236008"},"breadcrumb":{"@id":"https:\/\/leinonen.eu\/lva\/lv\/news\/2021-julija-jamaksa-valsts-socialas-iemaksas\/#breadcrumb"},"inLanguage":"lv-LV","potentialAction":[{"@type":"ReadAction","target":["https:\/\/leinonen.eu\/lva\/lv\/news\/2021-julija-jamaksa-valsts-socialas-iemaksas\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/leinonen.eu\/lva\/lv\/news\/2021-julija-jamaksa-valsts-socialas-iemaksas\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/leinonen.eu\/lva\/lv\/home\/"},{"@type":"ListItem","position":2,"name":"No 2021.gada 1.j\u016blija j\u0101maks\u0101 minim\u0101l\u0101s valsts soci\u0101l\u0101s apdro\u0161in\u0101\u0161anas oblig\u0101t\u0101s iemaksas"}]},{"@type":"WebSite","@id":"https:\/\/leinonen.eu\/lva\/lv\/#website","url":"https:\/\/leinonen.eu\/lva\/lv\/","name":"Leinonen Latvia","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/leinonen.eu\/lva\/lv\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"lv-LV"},{"@type":"Person","@id":"https:\/\/leinonen.eu\/lva\/lv\/#\/schema\/person\/c325184b1da27065567f39a60f236008","name":"Leinonen Latvia","image":{"@type":"ImageObject","inLanguage":"lv-LV","@id":"https:\/\/leinonen.eu\/lva\/lv\/#\/schema\/person\/image\/c5f24fbb3707dd038ad489f6dbbfd73d","url":"https:\/\/leinonen.eu\/app\/uploads\/sites\/14\/2025\/01\/avatar_user_16_1736778166-96x96.png","contentUrl":"https:\/\/leinonen.eu\/app\/uploads\/sites\/14\/2025\/01\/avatar_user_16_1736778166-96x96.png","caption":"Leinonen Latvia"},"url":"https:\/\/leinonen.eu\/lva\/lv\/news\/author\/leinonen-latvia\/"}]}},"_links":{"self":[{"href":"https:\/\/leinonen.eu\/lva\/lv\/wp-json\/wp\/v2\/posts\/3646","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/leinonen.eu\/lva\/lv\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/leinonen.eu\/lva\/lv\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/leinonen.eu\/lva\/lv\/wp-json\/wp\/v2\/users\/16"}],"replies":[{"embeddable":true,"href":"https:\/\/leinonen.eu\/lva\/lv\/wp-json\/wp\/v2\/comments?post=3646"}],"version-history":[{"count":0,"href":"https:\/\/leinonen.eu\/lva\/lv\/wp-json\/wp\/v2\/posts\/3646\/revisions"}],"wp:attachment":[{"href":"https:\/\/leinonen.eu\/lva\/lv\/wp-json\/wp\/v2\/media?parent=3646"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/leinonen.eu\/lva\/lv\/wp-json\/wp\/v2\/categories?post=3646"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/leinonen.eu\/lva\/lv\/wp-json\/wp\/v2\/tags?post=3646"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/leinonen.eu\/lva\/lv\/wp-json\/wp\/v2\/coauthors?post=3646"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}