{"id":3682,"date":"2017-11-13T00:00:00","date_gmt":"2017-11-13T00:00:00","guid":{"rendered":"https:\/\/new.leinonen.eu\/lva\/nodoklu-atbrivojums-darbinieku-edinasanas-izdevumiem\/"},"modified":"2017-11-13T00:00:00","modified_gmt":"2017-11-13T00:00:00","slug":"nodoklu-atbrivojums-darbinieku-edinasanas-izdevumiem","status":"publish","type":"post","link":"https:\/\/leinonen.eu\/lva\/lv\/news\/nodoklu-atbrivojums-darbinieku-edinasanas-izdevumiem\/","title":{"rendered":"Nodok\u013cu atbr\u012bvojums darbinieku \u0113din\u0101\u0161anas izdevumiem"},"content":{"rendered":"<div>\n<p>Atg\u0101din\u0101m, ka jau no 2017.gada 1.janv\u0101ra likum\u0101 \u201cPar iedz\u012bvot\u0101ju ien\u0101kuma nodokli\u201d (\u2018IIN likums\u2019) ir ieviests nodok\u013ca atbr\u012bvojums darba dev\u0113ja apmaks\u0101tajiem darbinieku \u0113din\u0101\u0161anas izdevumiem, kas nep\u0101rsniedz 480 <i>eiro<\/i> gad\u0101 (vid\u0113ji 40 <i>eiro<\/i> m\u0113nes\u012b) par katru darbinieku.\u00a0<\/p>\n<p>Visp\u0101r\u0113j\u0101 gad\u012bjum\u0101 darba dev\u0113jam, veicot izdevumu apmaksu par \u0113din\u0101\u0161anu, ja tie ir personific\u0113jami uz individu\u0101lu darbinieku, radu\u0161\u0101s izmaksas ir piel\u012bdzin\u0101mas darba algai, k\u0101 rezult\u0101t\u0101 rodas pien\u0101kums papildus apr\u0113\u0137in\u0101t darba dev\u0113ja un darba \u0146\u0113m\u0113ja valsts soci\u0101l\u0101s apdro\u0161in\u0101\u0161anas oblig\u0101t\u0101s iemaksas un iedz\u012bvot\u0101ju ien\u0101kuma nodokli (\u2018IIN\u2019).\u00a0<\/p>\n<p>Tom\u0113r no 2017.gada 1.janv\u0101ra darba dev\u0113ja apmaks\u0101tos darbinieka \u0113din\u0101\u0161anas izdevumus var neaplikt ar IIN, kas, savuk\u0101rt, nav ar\u012b valsts soci\u0101l\u0101s apdro\u0161in\u0101\u0161anas oblig\u0101to iemaksu objekts, ja darba dev\u0113js atbilst IIN likum\u0101\u00a0<a href=\"#_ftn1\"><span>[1]<\/span><\/a> noteiktiem krit\u0113rijiem:\u00a0<\/p>\n<ul>\n<li>darba dev\u0113js nodarbina vismaz 6 darbiniekus; <\/li>\n<li>darba dev\u0113js ir veicis saimniecisko darb\u012bbu vismaz 1 pilnu kalend\u0101ro gadu pirms taks\u0101cijas gada, kur\u0101 uzs\u0101k atbr\u012bvojuma piem\u0113ro\u0161anu; <\/li>\n<li>darba dev\u0113ja apmaks\u0101tie, <i>kopl\u012bgum\u0101 noteiktie<\/i><b> <\/b><span>darbinieka \u0113din\u0101\u0161anas izdevumi nep\u0101rsniedz 5% no darba dev\u0113ja gada kop\u0113j\u0101 bruto algu fonda;<\/span> <\/li>\n<li>uz pirmstaks\u0101cijas gada 15.decembri darba dev\u0113jam nav nodok\u013cu par\u0101di virs 150 <i>eiro<\/i><span>;<\/span> <\/li>\n<li>darba dev\u0113js p\u0113d\u0113jo 2 taks\u0101cijas gadu laik\u0101 nav atz\u012bts par vain\u012bgu p\u0101rk\u0101pumos, kas saist\u012bti ar neleg\u0101lu nodarbin\u0101\u0161anu vai darb\u0101 notiku\u0161u negad\u012bjumu (ar smag\u0101m sek\u0101m) sl\u0113p\u0161anu vai neizmekl\u0113\u0161anu atbilsto\u0161i normat\u012bvo aktu pras\u012bb\u0101m.<\/li>\n<\/ul>\n<p>Ja j\u016bsu uz\u0146\u0113mums sniedz vai labpr\u0101t sniegtu \u0161\u0101da veida soci\u0101los labumus saviem darbiniekiem un izmantotu normat\u012bvo aktu regul\u0113jum\u0101 noteikto atbr\u012bvojumu, m\u0113s pied\u0101v\u0101jam pal\u012bdz\u0113t izstr\u0101d\u0101t nepiecie\u0161amos dokumentus atbr\u012bvojuma piem\u0113ro\u0161anai. \u00a0<\/p>\n<p>Min\u0113t\u0101 IIN atbr\u012bvojuma norma ir sp\u0113k\u0101 ar\u012b p\u0113c nodok\u013cu reformas ievie\u0161anas \u2013 p\u0113c 2017.gada 31.decembra.\u00a0<\/p>\n<hr>\n<p><a href=\"#_ftnref1\"><span>[1]<\/span><\/a><span> IIN likuma 8.panta 15.da\u013ca<\/span><\/p>\n<p> <\/div>\n","protected":false},"excerpt":{"rendered":"<p>Atg\u0101din\u0101m, ka jau no 2017.gada 1.janv\u0101ra likum\u0101 \u201cPar iedz\u012bvot\u0101ju ien\u0101kuma nodokli\u201d (\u2018IIN likums\u2019) ir ieviests nodok\u013ca atbr\u012bvojums darba dev\u0113ja apmaks\u0101tajiem darbinieku \u0113din\u0101\u0161anas izdevumiem, kas nep\u0101rsniedz 480 eiro gad\u0101 (vid\u0113ji 40 eiro m\u0113nes\u012b) par katru darbinieku.\u00a0 Visp\u0101r\u0113j\u0101 gad\u012bjum\u0101 darba dev\u0113jam, veicot izdevumu apmaksu par \u0113din\u0101\u0161anu, ja tie ir personific\u0113jami uz individu\u0101lu darbinieku, radu\u0161\u0101s izmaksas ir piel\u012bdzin\u0101mas [&hellip;]<\/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":[117],"class_list":["post-3682","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>Nodok\u013cu atbr\u012bvojums darbinieku \u0113din\u0101\u0161anas izdevumiem &#8211; 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