{"id":3708,"date":"2016-12-22T00:00:00","date_gmt":"2016-12-22T00:00:00","guid":{"rendered":"https:\/\/new.leinonen.eu\/lva\/state-social-insurance-compulsory-contributions-and-micro-enterprise-tax-in-2017-2\/"},"modified":"2016-12-22T00:00:00","modified_gmt":"2016-12-22T00:00:00","slug":"state-social-insurance-compulsory-contributions-and-micro-enterprise-tax-in-2017-2","status":"publish","type":"post","link":"https:\/\/leinonen.eu\/lva\/lv\/news\/state-social-insurance-compulsory-contributions-and-micro-enterprise-tax-in-2017-2\/","title":{"rendered":"Par\nsoci\u0101l\u0101s apdro\u0161in\u0101\u0161anas iemaks\u0101m un mikrouz\u0146\u0113muma nodokli 2017. gad\u0101"},"content":{"rendered":"<div>\n<p>Atcelti ir pag\u0101ju\u0161\u0101 gada nogal\u0113 pie\u0146emtie groz\u012bjumi Mikrouz\u0146\u0113mumu nodok\u013ca likum\u0101 un likum\u0101 \u201cPar valsts soci\u0101lo apdro\u0161in\u0101\u0161anu\u201d, kas paredz\u0113ja ar 2017.gada 1.janv\u0101ri nodal\u012bt no MUN valsts soci\u0101l\u0101s apdro\u0161in\u0101\u0161anas iemaksas (VSAOI), ievie\u0161ot par katru mikrouz\u0146\u0113muma nodarbin\u0101to minim\u0101lo VSAOI apm\u0113ru. T\u0101pat atcelts ir ar\u012b regul\u0113jums attiec\u012bb\u0101 uz minim\u0101lo VSAOI apm\u0113ru visiem darba \u0146\u0113m\u0113jiem, kuriem atl\u012bdz\u012bba ir maz\u0101ka par valst\u012b noteikto minim\u0101lo darba algas apm\u0113ru.<\/p>\n<p><b>Soci\u0101l\u0101s apdro\u0161in\u0101\u0161anas iemaksas<\/b><\/p>\n<p>N\u0101ko\u0161aj\u0101 gad\u0101 visp\u0101r\u0113j\u0101 soci\u0101lo iemaksu likme nemain\u012bsies, t\u0101 ir 34.09%  (darba dev\u0113ja likme &#8211;                  23.59%      un darbiniekam &#8211; 10.5%). Person\u0101m, kas sasniegu\u0161as pensijas vecumu kop\u0113j\u0101 iemaksu likme b\u016bs 29.73%, person\u0101m, kas sa\u0146em izdienas un invalidit\u0101tes pensijas &#8211; 31.57%, kapit\u0101lsabiedr\u012bbu valdes locek\u013ciem &#8211; 26.84%, bet tiem valdes locek\u013ciem, kas sasniegu\u0161i pensijas vecumu &#8211; 24.54 %, pa\u0161nodarbin\u0101tajiem &#8211; 31.13%, pensijas vecuma pa\u0161nodarbin\u0101tajiem &#8211; 29.25%, nam\u012bpa\u0161niekiem un zemes iznom\u0101t\u0101jiem &#8211; 26.38%, \u0101rvalstu darba \u0146\u0113m\u0113jiem pie darba dev\u0113ja- \u0101rvalstnieka &#8211; 31.71%. <\/p>\n<p>Riska nodeva par darbiniekiem 2017. gad\u0101 paliek t\u0101 pati, kas 2016. gad\u0101 &#8211; 0.36 EUR par katru darbinieku. <\/p>\n<p><b>Mikrouz\u0146\u0113muma nodoklis (MUN)<\/b><\/p>\n<p>\u0160.g. 20.decembr\u012b Saeimas pie\u0146emtie jaunie groz\u012bjumi Mikrouz\u0146\u0113mumu nodok\u013ca likum\u0101 paredz s\u0101kot ar 2017.gada 1.janv\u0101ri 15% nodok\u013ca likmi, bet 12% likmi piem\u0113ros MUN maks\u0101t\u0101jiem ar apgroz\u012bjumu l\u012bdz 7000 euro gad\u0101.<\/p>\n<p>Groz\u012bjumi paredz, ka 70.4% no MUN ie\u0146\u0113mumiem tiks novirz\u012bti VSAOI kont\u0101, savuk\u0101rt 2018.gad\u0101 \u2013 80%.<\/p>\n<p>Saska\u0146\u0101 ar groz\u012bjumiem no Mikrouz\u0146\u0113mumu nodok\u013ca likuma ir izsl\u0113gta ar\u012b norma par aizliegtaj\u0101m nozar\u0113m, kur\u0101s, veicot saimniecisko darb\u012bbu, nodok\u013ca maks\u0101t\u0101js nav ties\u012bgs b\u016bt par MUN maks\u0101t\u0101ju. <\/p>\n<p>T\u0101pat MUN likum\u0101 turpm\u0101k b\u016bs noteikta sodas naudas un nokav\u0113juma naudas apr\u0113\u0137in\u0101\u0161anas k\u0101rt\u012bba par nodok\u013ca samaksas p\u0101rk\u0101pumiem, k\u0101 ar\u012b atbild\u012bba par deklar\u0101ciju neiesnieg\u0161anu vai iesnieg\u0161anu, neiev\u0113rojot termi\u0146us.<\/p>\n<p> <\/div>\n","protected":false},"excerpt":{"rendered":"<p>Atcelti ir pag\u0101ju\u0161\u0101 gada nogal\u0113 pie\u0146emtie groz\u012bjumi Mikrouz\u0146\u0113mumu nodok\u013ca likum\u0101 un likum\u0101 \u201cPar valsts soci\u0101lo apdro\u0161in\u0101\u0161anu\u201d, kas paredz\u0113ja ar 2017.gada 1.janv\u0101ri nodal\u012bt no MUN valsts soci\u0101l\u0101s apdro\u0161in\u0101\u0161anas iemaksas (VSAOI), ievie\u0161ot par katru mikrouz\u0146\u0113muma nodarbin\u0101to minim\u0101lo VSAOI apm\u0113ru. T\u0101pat atcelts ir ar\u012b regul\u0113jums attiec\u012bb\u0101 uz minim\u0101lo VSAOI apm\u0113ru visiem darba \u0146\u0113m\u0113jiem, kuriem atl\u012bdz\u012bba ir maz\u0101ka par [&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-3708","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>Par soci\u0101l\u0101s apdro\u0161in\u0101\u0161anas iemaks\u0101m un mikrouz\u0146\u0113muma nodokli 2017. gad\u0101 &#8211; 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\/state-social-insurance-compulsory-contributions-and-micro-enterprise-tax-in-2017-2\/\" \/>\n<meta property=\"og:locale\" content=\"lv_LV\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Par soci\u0101l\u0101s apdro\u0161in\u0101\u0161anas iemaks\u0101m un mikrouz\u0146\u0113muma nodokli 2017. gad\u0101 &#8211; Leinonen Latvia\" \/>\n<meta property=\"og:description\" content=\"Atcelti ir pag\u0101ju\u0161\u0101 gada nogal\u0113 pie\u0146emtie groz\u012bjumi Mikrouz\u0146\u0113mumu nodok\u013ca likum\u0101 un likum\u0101 \u201cPar valsts soci\u0101lo apdro\u0161in\u0101\u0161anu\u201d, kas paredz\u0113ja ar 2017.gada 1.janv\u0101ri nodal\u012bt no MUN valsts soci\u0101l\u0101s apdro\u0161in\u0101\u0161anas iemaksas (VSAOI), ievie\u0161ot par katru mikrouz\u0146\u0113muma nodarbin\u0101to minim\u0101lo VSAOI apm\u0113ru. 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