{"id":21713,"date":"2023-08-29T08:34:20","date_gmt":"2023-08-29T06:34:20","guid":{"rendered":"https:\/\/zurnalsiepirkumi.lv\/?p=21713"},"modified":"2023-09-04T08:39:35","modified_gmt":"2023-09-04T06:39:35","slug":"no-2023-gada-1-oktobra-uznemejdarbibas-riska-valsts-nodeva-jamaksa-visam-fiziskajam-personam-kas-nodarbina-darbiniekus","status":"publish","type":"post","link":"https:\/\/zurnalsiepirkumi.lv\/?p=21713","title":{"rendered":"No 2023. gada 1. oktobra uz\u0146\u0113m\u0113jdarb\u012bbas riska valsts nodeva j\u0101maks\u0101 vis\u0101m fiziskaj\u0101m person\u0101m, kas nodarbina darbiniekus"},"content":{"rendered":"\n

Maks\u0101tnesp\u0113jas kontroles dienests<\/p>\n\n\n\n

Lai aizsarg\u0101tu darbiniekus, s\u0101kot ar 2023.gada 1.oktobri uz\u0146\u0113m\u0113jdarb\u012bbas riska valsts nodeva (URVN) \u00a0j\u0101maks\u0101 vis\u0101m fiziskaj\u0101m person\u0101m, kuras algo darbiniekus. URVN veido darbinieku pras\u012bjumu garantiju fonda l\u012bdzek\u013cus un uz\u0146\u0113m\u0113ja maks\u0101tnesp\u0113jas gad\u012bjum\u0101 darbiniekiem ir ties\u012bbas pretend\u0113t uz darba dev\u0113ja neizmaks\u0101to darba samaksu no \u0161\u012b fonda. Izmai\u0146as ir saist\u012btas ar\u00a0Groz\u012bjumiem likum\u0101 \u201cPar darbinieku aizsardz\u012bbu darba dev\u0113ja maks\u0101tnesp\u0113jas gad\u012bjum\u0101\u201d.<\/a><\/p>\n\n\n\n

Maks\u0101tnesp\u0113jas kontroles dienesta Maks\u0101tnesp\u0113jas procesa nodro\u0161in\u0101juma departamenta direktore Sandra Celma skaidro:\u00a0\u201cL\u012bdz \u0161iem groz\u012bjumiem uz izmaksu no darbinieku pras\u012bjumu garantiju fonda var\u0113ja pretend\u0113t tikai tie darbinieki, kuru darba dev\u0113jam ir pasludin\u0101ts juridisk\u0101s personas maks\u0101tnesp\u0113jas process.\u00a0L\u012bdz \u0161im individu\u0101lajiem komersantiem (IK), zemnieku saimniec\u012bb\u0101m (ZS), \u00a0individu\u0101lajiem (\u0123imenes) uz\u0146\u0113mumiem (IU) un zvejnieku saimniec\u012bb\u0101m (ZVS) tiek piem\u0113rots juridisk\u0101s personas maks\u0101tnesp\u0113jas process, savuk\u0101rt no \u0161\u0101 gada 15.\u00a0septembra gad\u012bjumos, kad tiesa lems par IK, IU, ZS vai ZSV maks\u0101tnesp\u0113jas procesa pasludin\u0101\u0161anu, tiem tiks pasludin\u0101ts \u00a0fizisk\u0101s personas maks\u0101tnesp\u0113jas process, l\u012bdz ar to ar groz\u012bjumiem ir veiktas izmai\u0146as, kas nosaka, ka uz izmaksu no darbinieku pras\u012bjumu garantiju fonda var\u0113s pretend\u0113t ar\u012b tie darbinieki, kuru darba dev\u0113jam tiks pasludin\u0101ts fizisk\u0101s personas maks\u0101tnesp\u0113jas process. Lai darba dev\u0113ju darbinieki b\u016btu aizsarg\u0101ti un var\u0113tu pretend\u0113t uz izmaksu no darbinieku pras\u012bjumu garantiju fonda, ja darba dev\u0113jam pasludina maks\u0101tnesp\u0113ju un tas paliek par\u0101d\u0101 darbiniekiem, katram darba dev\u0113jam ir \u00a0pien\u0101kums maks\u0101t URVN, kas ar\u012b veido \u0161o darbinieku pras\u012bjumu garantiju fondu. L\u012bdz ar to, s\u0101kot ar \u0161\u0101 gada 1.\u00a0oktobri vis\u0101m fiziskaj\u0101m person\u0101m, kas nodarbin\u0101s darbiniekus (ar\u012b fizisk\u0101m person\u0101m \u2013 saimniecisk\u0101s darb\u012bbas veic\u0113jiem, kuriem l\u012bdz \u0161im \u0161\u0101ds pien\u0101kums nebija), b\u016bs pien\u0101kums maks\u0101t \u0161o nodevu.\u201d<\/p>\n\n\n\n

Ar veiktajiem groz\u012bjumiem tiek nodro\u0161in\u0101ta\u00a0Eiropas Parlamenta un Padomes Direkt\u012bva (ES) 2019\/1023 (2019. gada 20. j\u016bnijs) par prevent\u012bv\u0101s p\u0101rstruktur\u0113\u0161anas regul\u0113jumu, par\u0101dsaist\u012bbu dz\u0113\u0161anu un diskvalifik\u0101ciju un ar p\u0101rstruktur\u0113\u0161anu, maks\u0101tnesp\u0113ju un par\u0101dsaist\u012bbu dz\u0113\u0161anu saist\u012bto proced\u016bru efektivit\u0101tes palielin\u0101\u0161anas pas\u0101kumiem un ar ko groza Direkt\u012bvu (ES) 2017\/1132 (Direkt\u012bva par p\u0101rstruktur\u0113\u0161anu un maks\u0101tnesp\u0113ju)<\/a>\u00a0ievie\u0161ana, t.i. – dal\u012bbvalstis nodro\u0161ina, ka, ja maks\u0101tnesp\u0113j\u012bgiem uz\u0146\u0113m\u0113jiem ir ar profesiju saist\u012bti par\u0101di, kas ir radu\u0161ies to tirdzniec\u012bbas, dar\u012bjumdarb\u012bbas, amatniec\u012bbas vai profesijas ietvaros, k\u0101 ar\u012b person\u012bgi par\u0101di, kas ir radu\u0161ies \u0101rpus min\u0113t\u0101s darb\u012bbas un kurus nav iesp\u0113jams racion\u0101li no\u0161\u0137irt, tad \u0161\u0101di par\u0101di, ja tie ir dz\u0113\u0161ami, j\u0101izskata vien\u0101 vienot\u0101 proced\u016br\u0101, lai pan\u0101ktu piln\u012bgu par\u0101dsaist\u012bbu dz\u0113\u0161anu.<\/p>\n\n\n\n

Riska valsts nodevas apm\u0113rs katru gadu tiek noteikts ar\u00a0Ministru kabineta noteikumiem<\/a>\u00a0un 2023.\u00a0gad\u0101 tie ir 36 centi. Darba dev\u0113js URVN apr\u0113\u0137ina par katru darbinieku, ar kuru nodibin\u0101tas darba tiesisk\u0101s attiec\u012bbas.<\/p>\n\n\n\n

\"\"<\/figure>\n\n\n\n

No Darbinieku pras\u012bjumu garantiju fonda sedz darbinieku pras\u012bjumus (nesamaks\u0101to darba samaksu un ar to saist\u012btos nodok\u013cus) darba dev\u0113ja maks\u0101tnesp\u0113jas gad\u012bjum\u0101.<\/p>\n\n\n\n

Vair\u0101k inform\u0101cijas par Darbinieku pras\u012bjumu garantiju fondu un darbinieku pras\u012bjumiem Maks\u0101tnesp\u0113jas kontroles dienesta m\u0101jaslap\u0101 sada\u013c\u0101 \u201cDarbinieku pras\u012bjumi<\/a>\u201d.<\/p>\n","protected":false},"excerpt":{"rendered":"

Lai aizsarg\u0101tu darbiniekus, s\u0101kot ar 2023.gada 1.oktobri uz\u0146\u0113m\u0113jdarb\u012bbas riska valsts nodeva (URVN) \u00a0j\u0101maks\u0101 vis\u0101m fiziskaj\u0101m person\u0101m, kuras algo darbiniekus. <\/p>\n","protected":false},"author":1938,"featured_media":21710,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[71,47],"tags":[],"_links":{"self":[{"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=\/wp\/v2\/posts\/21713"}],"collection":[{"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=\/wp\/v2\/users\/1938"}],"replies":[{"embeddable":true,"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=21713"}],"version-history":[{"count":2,"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=\/wp\/v2\/posts\/21713\/revisions"}],"predecessor-version":[{"id":21716,"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=\/wp\/v2\/posts\/21713\/revisions\/21716"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=\/wp\/v2\/media\/21710"}],"wp:attachment":[{"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=21713"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=21713"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=21713"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}