{"id":4739,"date":"2023-08-09T09:42:30","date_gmt":"2023-08-09T09:42:30","guid":{"rendered":"https:\/\/leinonen.eu\/lva\/?p=4739"},"modified":"2023-09-06T08:48:48","modified_gmt":"2023-09-06T08:48:48","slug":"darba-nemeja-nodoklis-un-ta-aprekins","status":"publish","type":"post","link":"https:\/\/leinonen.eu\/lva\/lv\/news\/darba-nemeja-nodoklis-un-ta-aprekins\/","title":{"rendered":"Darba \u0146\u0113m\u0113ja nodoklis un t\u0101 apr\u0113\u0137ins"},"content":{"rendered":"\n<p>Latvijas Darba likums nosaka minim\u0101l\u0101s nodarbin\u0101t\u012bbas pras\u012bbas, tostarp vienl\u012bdz\u012bgu darba samaksu v\u012brie\u0161iem un sieviet\u0113m, minim\u0101l\u0101s algas apm\u0113ru, ties\u012bbas uz apmaks\u0101tu atva\u013cin\u0101jumu utt.&nbsp;<strong>Minim\u0101l\u0101 alga 2023.&nbsp;gad\u0101 ir 620&nbsp;EUR (par 40&nbsp;stundu darba ned\u0113\u013cu).<\/strong>&nbsp;Minim\u0101l\u0101 stundas likme tiek apr\u0113\u0137in\u0101ta p\u0113c Ministru kabineta noteikumos nor\u0101d\u012bt\u0101s formulas, un t\u0101s pamat\u0101 ir minim\u0101l\u0101 alga un norm\u0101l\u0101 darba laika stundu skaits m\u0113nes\u012b.<\/p>\n\n\n\n<p><strong>Virsstundu darba regul\u0113jums<\/strong><\/p>\n\n\n\n<p>Virsstundu darbs ir darbs, kuru darbinieks veic virs norm\u0101l\u0101 darba laika. Virsstundu darbs ir pie\u013caujams, ja darbinieks un darba dev\u0113js par to vienoju\u0161ies rakstveid\u0101.<\/p>\n\n\n\n<p>Darbinieks, kas veic virsstundu darbu vai darbu sv\u0113tku dien\u0101, sa\u0146em piemaksu ne maz\u0101k k\u0101 100&nbsp;procentu apm\u0113r\u0101 no vi\u0146am noteikt\u0101s stundas vai dienas algas likmes, bet, ja nol\u012bgta akorda alga,&nbsp;\u2014 ne maz\u0101k k\u0101 100&nbsp;procentu apm\u0113r\u0101 no akorddarba izcenojuma par paveikt\u0101 darba daudzumu. Darba kopl\u012bgum\u0101 vai darba l\u012bgum\u0101 var noteikt liel\u0101ku piemaksu par virsstundu darbu vai darbu sv\u0113tku dien\u0101. Darbinieks un darba dev\u0113js var savstarp\u0113ji vienoties, ka papildu samaksa tiek aizst\u0101ta ar apmaks\u0101tu papildatva\u013cin\u0101jumu atbilsto\u0161i nostr\u0101d\u0101to virsstundu skaitam.<\/p>\n\n\n\n<p><strong>Algas nodoklis<\/strong><\/p>\n\n\n\n<p>Iedz\u012bvot\u0101ju ien\u0101kuma nodoklis (IIN) tiek piem\u0113rots fizisk\u0101m person\u0101m rezidentiem, kas taks\u0101cijas period\u0101 guvu\u0161i ien\u0101kumus Latvij\u0101 un\/vai \u0101rvalst\u012bs. IIN tiek piem\u0113rots ar\u012b fizisk\u0101m person\u0101m nerezidentiem, kas taks\u0101cijas period\u0101 guvu\u0161i ien\u0101kumus Latvij\u0101.<\/p>\n\n\n\n<p>Likums \u201cPar iedz\u012bvot\u0101ju ien\u0101kuma nodokli\u201d nosaka darba dev\u0113jam pien\u0101kumu apr\u0113\u0137in\u0101t IIN no darba ien\u0101kumiem, ietur\u0113t to un ieskait\u012bt valsts bud\u017eet\u0101.<\/p>\n\n\n\n<p>Saska\u0146\u0101 ar likumu \u201cPar iedz\u012bvot\u0101ju ien\u0101kuma nodokli\u201d ar algas nodokli tiek aplikta darba alga vai cita veida atl\u012bdz\u012bba, ko darba dev\u0113js izmaks\u0101 darbiniekam, tostarp visas piemaksas pie algas, atva\u013cin\u0101juma nauda, komisijas nauda, pr\u0113mijas.<\/p>\n\n\n\n<p>IIN ir da\u017e\u0101das nodok\u013ca likmes, un t\u0101 piem\u0113ro\u0161ana ir atkar\u012bga no t\u0101, vai darbinieks ir iesniedzis darba dev\u0113jam algas nodok\u013ca gr\u0101mati\u0146u, un, vai Valsts ie\u0146\u0113mumu dienesta (VID) elektronisk\u0101s deklar\u0113\u0161anas sist\u0113m\u0101 (EDS) darbinieks darba dev\u0113jam ir sniedzis inform\u0101ciju par sevi, t.&nbsp;i., vai darbinieks ir nor\u0101d\u012bjis, ka vi\u0146am ir ties\u012bbas uz nodok\u013ca papildu atvieglojumiem.<\/p>\n\n\n\n<p>Atvieglojuma apm\u0113rs par apg\u0101d\u012bb\u0101 eso\u0161u personu ir 250&nbsp;EUR m\u0113nes\u012b. Past\u0101v diferenc\u0113ts ar nodokli neapliekamais ien\u0101kums atkar\u012bb\u0101 no personas kop\u0113jiem gada ien\u0101kumiem. Latvijas Valsts ie\u0146\u0113mumu dienests inform\u0101ciju par apr\u0113\u0137in\u0101to neapliekamo minimumu personai sniedz divas reizes gad\u0101.<\/p>\n\n\n\n<p>Ar nodokli apliekami ir darba dev\u0113ja bonusi darbiniekiem, t.&nbsp;i., d\u0101vanas, kas taks\u0101cijas gad\u0101 p\u0101rsniedz 15&nbsp;EUR, darba dev\u0113ja apmaks\u0101t\u0101 vesel\u012bbas apdro\u0161in\u0101\u0161ana, m\u0101jok\u013ca pabalsti, komand\u0113jumu dienas nauda, kas p\u0101rsniedz Ministru kabineta noteiktos limitus, un citi bonusi. Ja darba dev\u0113js apmaks\u0101 vai kompens\u0113 sporta nodarb\u012bbas, ja darbiniekiem ir \u013cauts izmantot automa\u0161\u012bnu priv\u0101t\u0101m vajadz\u012bb\u0101m vai ja darbiniekiem tiek pie\u0161\u0137irtas atlaides darba dev\u0113ja prec\u0113m&nbsp;\/ pakalpojumiem, tad \u0161\u0101di bonusi ir uzskat\u0101mi par bonusiem nat\u016br\u0101 un tiek aplikti ar nodokli k\u0101 da\u013ca no darba algas.<\/p>\n\n\n\n<p><strong>Visbie\u017e\u0101k darbiniekiem pied\u0101v\u0101tie bonusi:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>papildu vesel\u012bbas apdro\u0161in\u0101\u0161ana;<\/li><li>dz\u012bv\u012bbas apdro\u0161in\u0101\u0161ana (ir j\u0101izpilda noteikti nosac\u012bjumi, skat\u012bt zem\u0101k);<\/li><li>iemaksas pensiju fond\u0101 (ir j\u0101izpilda noteikti nosac\u012bjumi, skat\u012bt zem\u0101k);<\/li><li>sporta nodarb\u012bbu kompens\u0113\u0161ana;<\/li><li>automa\u0161\u012bnas izmanto\u0161ana priv\u0101t\u0101m vajadz\u012bb\u0101m;<\/li><li>atlaides prec\u0113m&nbsp;\/ pakalpojumiem.<\/li><\/ul>\n\n\n\n<p>Tom\u0113r ir da\u017ei iz\u0146\u0113mumi, piem\u0113ram, ar nodokli netiek aplikti darba dev\u0113ja apmaks\u0101tie \u0113din\u0101\u0161anas un \u0101rstniec\u012bbas izdevumi, kas gada laik\u0101 nep\u0101rsniedz 480&nbsp;EUR. Lai piem\u0113rotu atbr\u012bvojumu no nodok\u013ca, j\u0101b\u016bt izpild\u012btiem \u0161\u0101diem nosac\u012bjumiem:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>darba dev\u0113ja apmaks\u0101tie darba kopl\u012bgum\u0101 noteiktie visu darbinieku \u0113din\u0101\u0161anas izdevumi un \u0101rstniec\u012bbas izdevumi nep\u0101rsniedz piecus procentus no darba dev\u0113ja gada kop\u0113j\u0101 bruto algu fonda;<\/li><li>darba dev\u0113js nodarbina vismaz se\u0161us darbiniekus;<\/li><li>darba dev\u0113jam nav nodok\u013cu par\u0101du, kas p\u0101rsniedz 150&nbsp;EUR;<\/li><li>darba dev\u0113js p\u0113d\u0113jo divu taks\u0101cijas gadu laik\u0101 nav atz\u012bts par vain\u012bgu p\u0101rk\u0101pum\u0101, kas saist\u012bts ar personas nodarbin\u0101\u0161anu vai darb\u0101 notiku\u0161a nelaimes gad\u012bjuma neizmekl\u0113\u0161anu;<\/li><li>darba dev\u0113js ir veicis saimniecisko darb\u012bbu vismaz vienu pilnu kalend\u0101ra gadu pirms taks\u0101cijas gada, kur\u0101 uzs\u0101k atbr\u012bvojuma piem\u0113ro\u0161anu darbiniekiem;<\/li><li>darba dev\u0113jam nav pasludin\u0101ts maks\u0101tnesp\u0113jas process, nav aptur\u0113ta t\u0101 saimniecisk\u0101 darb\u012bba, un tas netiek likvid\u0113ts.<\/li><\/ul>\n\n\n\n<p>Likum\u0101 noteikti ar\u012b citi ar nodokli neapliekamo ien\u0101kumu veidi, piem\u0113ram:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>normat\u012bvajos aktos noteikta kompens\u0101cija par darbasp\u0113ju zaud\u0113jumu sakrop\u013cojuma vai cit\u0101da vesel\u012bbas boj\u0101juma d\u0113\u013c, k\u0101 ar\u012b par apg\u0101dnieka zaud\u0113\u0161anu;<\/li><li>darbinieka vai vi\u0146am tuvu radinieku n\u0101ves gad\u012bjum\u0101 darba dev\u0113ja pie\u0161\u0137irtais b\u0113ru pabalsts (gad\u0101 nep\u0101rsniedzot 250&nbsp;EUR);<\/li><li>normat\u012bvajos aktos paredz\u0113t\u0101s kompens\u0101cijas noteikto normu ietvaros, iz\u0146emot kompens\u0101ciju par neizmantoto atva\u013cin\u0101jumu (darbinieka izdevumi, kas saska\u0146\u0101 ar darba l\u012bguma noteikumiem ir nepiecie\u0161ami darba veik\u0161anai vai radu\u0161ies ar darba dev\u0113ja piekri\u0161anu);<\/li><li>darba dev\u0113ja izdevumi, kas nepiecie\u0161ami Darba aizsardz\u012bbas likum\u0101 noteikto darba aizsardz\u012bbas pras\u012bbu izpildei (tostarp izdevumi, kas saist\u012bti ar darbinieku oblig\u0101taj\u0101m vesel\u012bbas p\u0101rbaud\u0113m).<\/li><\/ul>\n\n\n\n<p>Latvij\u0101 ir ieviesta progres\u012bv\u0101 iedz\u012bvot\u0101ju ien\u0101kuma nodok\u013ca sist\u0113ma. Progres\u012bv\u0101 iedz\u012bvot\u0101ju ien\u0101kuma nodok\u013ca likmes:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>20&nbsp;procenti&nbsp;\u2014 gada ien\u0101kumam l\u012bdz 20&nbsp;004&nbsp;EUR;<\/li><li>23&nbsp;procenti&nbsp;\u2014 gada ien\u0101kuma da\u013cai, kas p\u0101rsniedz 20&nbsp;004&nbsp;EUR;<\/li><li>31&nbsp;procents&nbsp;\u2014 gada ien\u0101kuma da\u013cai, kas p\u0101rsniedz 78&nbsp;100&nbsp;EUR.<\/li><\/ul>\n\n\n\n<p>Citiem ien\u0101kumiem noteikt\u0101s nodok\u013ca likmes:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>20&nbsp;procenti\u2014 ien\u0101kumiem no kapit\u0101la (dividendes, procenti), kapit\u0101la pieauguma, autoratl\u012bdz\u012bbas;<\/li><li>10&nbsp;procenti&nbsp;\u2014 ien\u0101kumiem no noteiktas saimniecisk\u0101s darb\u012bbas.<\/li><\/ul>\n\n\n\n<p><em>Valsts soci\u0101l\u0101s apdro\u0161in\u0101\u0161anas oblig\u0101t\u0101s iemaksas<\/em><\/p>\n\n\n\n<p>Valsts soci\u0101l\u0101s apdro\u0161in\u0101\u0161anas oblig\u0101t\u0101s iemaksas (VSAOI) tiek veiktas no bruto darba ien\u0101kumiem. Darba dev\u0113ja iemaksu likme ir 23,59&nbsp;procenti, savuk\u0101rt darba \u0146\u0113m\u0113ja iemaksu likme ir 10,50&nbsp;procenti, kas tiek ietur\u0113ti no darba \u0146\u0113m\u0113ja ien\u0101kumiem. Atsevi\u0161\u0137\u0101m iedz\u012bvot\u0101ju grup\u0101m, t.&nbsp;i., str\u0101d\u0101jo\u0161\u0101m person\u0101m ar funkcion\u0101liem trauc\u0113jumiem un pension\u0101riem, pa\u0161nodarbin\u0101t\u0101m person\u0101m u.&nbsp;c., piem\u0113rot\u0101s likmes var b\u016bt at\u0161\u0137ir\u012bgas.<\/p>\n\n\n\n<p>Darba dev\u0113ja zi\u0146ojums j\u0101iesniedz katru m\u0113nesi l\u012bdz n\u0101kam\u0101 m\u0113ne\u0161a 17.&nbsp;datumam. Algas nodok\u013ca iemaksa veicama l\u012bdz ien\u0101kuma izmaksas m\u0113ne\u0161a 23.&nbsp;datumam.<\/p>\n\n\n\n<p><strong><em>Algas apr\u0113\u0137ina piem\u0113rs:<\/em><\/strong><\/p>\n\n\n\n<p><em>Bruto alga ir 2500&nbsp;EUR, algas nodok\u013ca gr\u0101mati\u0146a ir iesniegta darba dev\u0113jam.<\/em><\/p>\n\n\n\n<p><em>Darba \u0146\u0113m\u0113ja VSAOI da\u013ca: 2500*10,50&nbsp;% =262,50&nbsp;EUR<\/em><\/p>\n\n\n\n<p><em>Darba dev\u0113ja VSAOI da\u013ca: 2500*23,59&nbsp;% = 589,75&nbsp;EUR<\/em><\/p>\n\n\n\n<p><em>IIN par ien\u0101kumiem l\u012bdz 1667&nbsp;EUR: ar nodok\u013ca likmi 20&nbsp;% = 280,90&nbsp;EUR<\/em><\/p>\n\n\n\n<p><em>IIN par ien\u0101kuma da\u013cu, kas p\u0101rsniedz 1667&nbsp;EUR: ar nodok\u013ca likmi 23&nbsp;% = 191,59&nbsp;EUR<\/em><\/p>\n\n\n\n<p><em>Riska nodeva vienam darbiniekam: 0,36&nbsp;EUR<\/em><\/p>\n\n\n\n<p><strong><em>Darba \u0146\u0113m\u0113ja neto ien\u0101kumi:&nbsp;<\/em><\/strong><em>2500-262,50-280,90-191,59=1765,01&nbsp;EUR<\/em><\/p>\n\n\n\n<p><strong><em>Darba dev\u0113ja kop\u0113j\u0101s izmaksas:<\/em><\/strong><em> 3090,11&nbsp;EUR<\/em><\/p>\n\n\n\n<p>Ja darbinieka ien\u0101kumi p\u0101rsniedz VSAOI maksim\u0101lo apm\u0113ru, darba dev\u0113jam un darbiniekam ir pien\u0101kums maks\u0101t solidarit\u0101tes nodokli no ien\u0101kumiem, kas p\u0101rsniedz noteikto maksim\u0101lo apm\u0113ru (78&nbsp;100&nbsp;EUR 2023.&nbsp;gad\u0101). Solidarit\u0101tes nodok\u013ca likme 2023.&nbsp;gad\u0101 ir noteikta 25&nbsp;procentu apm\u0113r\u0101.<\/p>\n\n\n\n<p><strong>Konsult\u0101ciju departamenta kontaktinform\u0101cija:<\/strong><\/p>\n\n\n\n<p>Ja jums ir jaut\u0101jumi vai nepiecie\u0161ama papildu inform\u0101cija, l\u016bdzu, sazinieties ar J\u0101ni Ozoli\u0146u (<a href=\"mailto:janis.ozolins%40leinonen.lv\">janis.ozolins@leinonen.lv<\/a>, t\u0101lrunis: +371&nbsp;23&nbsp;995&nbsp;384) vai L\u012bgu Treiloni (<a href=\"mailto:liga.treilone%40leinonen\">liga.treilone@leinonen.lv<\/a>, t\u0101lrunis: +371&nbsp;23&nbsp;995&nbsp;387).&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Latvijas Darba likums nosaka minim\u0101l\u0101s nodarbin\u0101t\u012bbas pras\u012bbas, tostarp vienl\u012bdz\u012bgu darba samaksu v\u012brie\u0161iem un sieviet\u0113m, minim\u0101l\u0101s algas apm\u0113ru, ties\u012bbas uz apmaks\u0101tu atva\u013cin\u0101jumu utt.&nbsp;Minim\u0101l\u0101 alga 2023.&nbsp;gad\u0101 ir 620&nbsp;EUR (par 40&nbsp;stundu darba ned\u0113\u013cu).&nbsp;Minim\u0101l\u0101 stundas likme tiek apr\u0113\u0137in\u0101ta p\u0113c Ministru kabineta noteikumos nor\u0101d\u012bt\u0101s formulas, un t\u0101s pamat\u0101 ir minim\u0101l\u0101 alga un norm\u0101l\u0101 darba laika stundu skaits m\u0113nes\u012b. Virsstundu darba [&hellip;]<\/p>\n","protected":false},"author":16,"featured_media":4740,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[6],"tags":[],"coauthors":[117],"class_list":["post-4739","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized-lv"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Darba \u0146\u0113m\u0113ja nodoklis un t\u0101 apr\u0113\u0137ins &#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\/darba-nemeja-nodoklis-un-ta-aprekins\/\" \/>\n<meta property=\"og:locale\" content=\"lv_LV\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Darba \u0146\u0113m\u0113ja nodoklis un t\u0101 apr\u0113\u0137ins &#8211; Leinonen Latvia\" \/>\n<meta property=\"og:description\" content=\"Latvijas Darba likums nosaka minim\u0101l\u0101s nodarbin\u0101t\u012bbas pras\u012bbas, tostarp vienl\u012bdz\u012bgu darba samaksu v\u012brie\u0161iem un sieviet\u0113m, minim\u0101l\u0101s algas apm\u0113ru, ties\u012bbas uz apmaks\u0101tu atva\u013cin\u0101jumu utt.&nbsp;Minim\u0101l\u0101 alga 2023.&nbsp;gad\u0101 ir 620&nbsp;EUR (par 40&nbsp;stundu darba ned\u0113\u013cu).&nbsp;Minim\u0101l\u0101 stundas likme tiek apr\u0113\u0137in\u0101ta p\u0113c Ministru kabineta noteikumos nor\u0101d\u012bt\u0101s formulas, un t\u0101s pamat\u0101 ir minim\u0101l\u0101 alga un norm\u0101l\u0101 darba laika stundu skaits m\u0113nes\u012b. 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