{"id":7783,"date":"2016-12-08T17:01:27","date_gmt":"2016-12-08T15:01:27","guid":{"rendered":"http:\/\/zurnalsiepirkumi.lv\/?p=7783"},"modified":"2016-12-07T11:44:21","modified_gmt":"2016-12-07T09:44:21","slug":"jauni-nosacijumi-valsts-socialas-apdrosinasanas-iemaksu-veiksana","status":"publish","type":"post","link":"https:\/\/zurnalsiepirkumi.lv\/?p=7783","title":{"rendered":"Iepirkumu ABC"},"content":{"rendered":"<p>S\u0101kot ar 2017. gadu, tiek ieviestas minim\u0101l\u0101s valsts soci\u0101l\u0101s apdro\u0161in\u0101\u0161anas oblig\u0101t\u0101s iemaksas, kas darba dev\u0113jam ir j\u0101veic par saviem darbiniekiem. T\u0101d\u0113j\u0101di nodro\u0161in\u0101ts, ka darbinieki ir soci\u0101li aizsarg\u0101ti, piem\u0113ram, gr\u016btniec\u012bbas vai slim\u012bbas gad\u012bjum\u0101, k\u0101 ar\u012b, darba gait\u0101m nosl\u0113dzoties, sa\u0146ems vecuma pensiju.<\/p>\n<p>Likums &#8220;Par valsts soci\u0101lo apdro\u0161in\u0101\u0161anu&#8221; paredz, ka ar 2017. gada 1.\u00a0janv\u0101ri par ikvienu darbinieku neatkar\u012bgi no t\u0101, vai vi\u0146\u0161 str\u0101d\u0101 pilnu vai nepilnu darba dienu vai tikai noteiktu stundu skaitu kalend\u0101ra m\u0113nes\u012b, darba dev\u0113jam par vi\u0146u ir j\u0101maks\u0101 minim\u0101l\u0101s iemaksas. T\u0101s veic ar\u012b mikrouz\u0146\u0113mumi par katru no saviem darbiniekiem neatkar\u012bgi no m\u0113ne\u0161a apgroz\u012bjuma.<\/p>\n<p>2017. gad\u0101 m\u0113ne\u0161a minim\u0101lo iemaksu objekts ir tr\u012bs ceturtda\u013cas no valst\u012b noteikt\u0101s minim\u0101l\u0101s m\u0113ne\u0161a darba algas apm\u0113ra. 2017. gad\u0101 minim\u0101l\u0101 m\u0113ne\u0161a alga ir 380 eiro, t\u0101tad minim\u0101lo oblig\u0101to iemaksu objekts ir 285 eiro. Ar 2018. gada 1.\u00a0janv\u0101ri minim\u0101lo iemaksu objekts b\u016bs pilna minim\u0101l\u0101 m\u0113ne\u0161a darba alga. Minim\u0101l\u0101s iemaksas apr\u0113\u0137ina, piem\u0113rojot oblig\u0101to iemaksu likmi, kas visp\u0101r\u0113j\u0101 gad\u012bjum\u0101 ir 34,09%.<\/p>\n<p><strong><font size=\"3\" color=\"#2d5986\">Kam minim\u0101l\u0101s iemaksas nepiem\u0113ro vai piem\u0113ro samazin\u0101t\u0101 apjom\u0101<\/font><\/strong><\/p>\n<ul>\n<li>Minim\u0101l\u0101s iemaksas ir samazin\u0101tas vai t\u0101s veic no faktisk\u0101 algot\u0101 darb\u0101 apr\u0113\u0137in\u0101t\u0101 ien\u0101kuma \u0161\u0101d\u0101m person\u0101m:\n<li>vecuma pensiju sa\u0146\u0113m\u0113jiem;\n<li>person\u0101m, kur\u0101m l\u012bdz vecuma pensijas pie\u0161\u0137ir\u0161anai ir paliku\u0161i pieci gadi vai maz\u0101k un kas pirms tam vismaz 12\u00a0m\u0113ne\u0161us nav biju\u0161as darba \u0146\u0113m\u0113ja vai pa\u0161nodarbin\u0101t\u0101 status\u0101;\n<li>person\u0101m ar I un II grupas invalidit\u0101ti;\n<li>pirmos tr\u012bs m\u0113ne\u0161us personai, kas pirmreiz\u0113ji k\u013c\u016bst par darba \u0146\u0113m\u0113ju;\n<li>jaunie\u0161iem l\u012bdz 24 gadu vecumam, kas m\u0101c\u0101s vai stud\u0113;\n<li>noties\u0101tajam, kas soda izcie\u0161anas laik\u0101 str\u0101d\u0101;\n<li>darba dev\u0113jam, kas maks\u0101 nodok\u013cus visp\u0101r\u0113j\u0101 re\u017e\u012bm\u0101, darba \u0146\u0113m\u0113jam period\u0101, kad tas ir cita darba dev\u0113ja\u00a0\u2013 mikrouz\u0146\u0113mumu nodok\u013ca maks\u0101t\u0101ja\u00a0\u2013 darbinieks.\n<\/ul>\n<p>\u00a0<!--more--><br \/>\nJa min\u0113t\u0101s personas ir mikrouz\u0146\u0113mumu nodok\u013ca maks\u0101t\u0101jas, tad 2017. gad\u0101 vi\u0146\u0101m piem\u0113ro iemaksu objektu tr\u012bs astotda\u013cu apm\u0113r\u0101 no minim\u0101l\u0101s m\u0113ne\u0161a darba algas jeb 142,50 eiro.<\/p>\n<p>Savuk\u0101rt 2018. gad\u0101 iemaksu objektam j\u0101b\u016bt ne maz\u0101kam par pusi no minim\u0101l\u0101s m\u0113ne\u0161a darba algas. Ja nodok\u013ci tiek maks\u0101ti visp\u0101r\u0113j\u0101 k\u0101rt\u012bb\u0101, min\u0113taj\u0101m person\u0101m minim\u0101l\u0101s iemaksas veic no faktisk\u0101 algot\u0101 darb\u0101 apr\u0113\u0137in\u0101t\u0101 ien\u0101kuma (darba algas).<\/p>\n<p><strong><font size=\"3\" color=\"#2d5986\">Minim\u0101l\u0101s soci\u0101l\u0101s iemaksas nepiem\u0113ro:<\/font><\/strong><\/p>\n<ul>\n<li>pa\u0161nodarbin\u0101tajiem;\n<li>sezonas laukstr\u0101dnieku ien\u0101kuma nodok\u013ca maks\u0101t\u0101jiem;\n<li>iek\u0161zemes darba \u0146\u0113m\u0113jam pie darba dev\u0113ja \u0101rvalstnieka;\n<li>\u0101rvalstu darba \u0146\u0113m\u0113jam pie darba dev\u0113ja \u0101rvalstnieka.\n<\/ul>\n<p><strong><font size=\"3\" color=\"#2d5986\">K\u0101 piem\u0113ro, maks\u0101jot nodok\u013cus visp\u0101r\u0113j\u0101 re\u017e\u012bm\u0101<\/font><\/strong><\/p>\n<p>Ja darba alga ir maz\u0101ka par minim\u0101lo m\u0113ne\u0161a darba algu, minim\u0101l\u0101s iemaksas no starp\u012bbas starp minim\u0101lo m\u0113ne\u0161a darba algu (2017. gad\u0101 285 eiro) un faktiski apr\u0113\u0137in\u0101tajiem ien\u0101kumiem veic darba dev\u0113js no saviem l\u012bdzek\u013ciem.<\/p>\n<p>Minim\u0101l\u0101s iemaksas veic tas darba dev\u0113js, kuru darba \u0146\u0113m\u0113js sav\u0101 algas nodok\u013ca gr\u0101mati\u0146\u0101 ir atz\u012bm\u0113jis k\u0101 galveno ien\u0101kuma g\u016b\u0161anas vietu. Ja darbinieks algas nodok\u013ca gr\u0101mati\u0146\u0101 nav atz\u012bm\u0113jis nevienu ien\u0101kuma g\u016b\u0161anas vietu, VID vienas darba dienas laik\u0101 Elektronisk\u0101s deklar\u0113\u0161anas sist\u0113m\u0101 (EDS) inform\u0113 to darba dev\u0113ju, kur\u0161 pirmais ir iesniedzis zi\u0146as par darba \u0146\u0113m\u0113ja statusa ieg\u016b\u0161anu, un turpm\u0101k vi\u0146am ir j\u0101veic minim\u0101l\u0101s iemaksas par \u0161o darbinieku. <\/p>\n<p>T\u0101pat VID inform\u0113 darba dev\u0113ju par to, ka minim\u0101l\u0101s iemaksas turpm\u0101k par konkr\u0113to darbinieku var neveikt. Darbinieks var algas nodok\u013ca gr\u0101mati\u0146\u0101 main\u012bt savu izv\u0113l\u0113to galveno ien\u0101kuma g\u016b\u0161anas vietu.<\/p>\n<p>Detaliz\u0113ta inform\u0101cija par minim\u0101lo iemaksu veik\u0161anu ir pieejama <a href=\"http:\/\/www.vid.gov.lv\">www.vid.gov.lv<\/a>\u00a0sada\u013c\u0101 &#8220;Nodok\u013ci&#8221;\u00a0\u2013 &#8220;Valsts soci\u0101l\u0101s apdro\u0161in\u0101\u0161anas oblig\u0101t\u0101s iemaksas&#8221;\u00a0\u2013 <b>&#8220;Minim\u0101l\u0101s valsts soci\u0101l\u0101s apdro\u0161in\u0101\u0161anas oblig\u0101t\u0101s iemaksas darba dev\u0113jiem, kuri nodok\u013cus maks\u0101 visp\u0101r\u0113j\u0101 re\u017e\u012bm\u0101&#8221;<\/b>.<br \/>\n\u00a0<br \/>\n<strong><font size=\"3\" color=\"#2d5986\">K\u0101 piem\u0113ro mikrouz\u0146\u0113mumu nodok\u013ca maks\u0101t\u0101jiem<\/font><\/strong><\/p>\n<p>S\u0101kot ar 2017. gada 1.\u00a0janv\u0101ri, mikrouz\u0146\u0113mumu nodok\u013ca likme no 9% tiek samazin\u0101ta uz 5%.<\/p>\n<p>Darba dev\u0113js, kas ir mikrouz\u0146\u0113mumu nodok\u013ca maks\u0101t\u0101js, minim\u0101l\u0101s iemaksas (gan darba dev\u0113ja, gan darba \u0146\u0113m\u0113ja da\u013cu) no saviem l\u012bdzek\u013ciem par katru mikrouz\u0146\u0113muma darbinieku veic l\u012bdz ceturksnim sekojo\u0161\u0101 m\u0113ne\u0161a 15.\u00a0datumam. Minim\u0101l\u0101s iemaksas veic visi darba dev\u0113ji\u00a0\u2013 mikrouz\u0146\u0113mumu nodok\u013ca maks\u0101t\u0101ji\u00a0\u2013 par katru savu darbinieku ar\u012b tad, ja konkr\u0113tais darba \u0146\u0113m\u0113js str\u0101d\u0101 pie vair\u0101kiem darba dev\u0113jiem.<\/p>\n<p>Detaliz\u0113ta inform\u0101cija par minim\u0101lo iemaksu veik\u0161anu mikrouz\u0146\u0113mumu nodok\u013ca maks\u0101t\u0101jam ir pieejama <a href=\"http:\/\/www.vid.gov.lv\">www.vid.gov.lv<\/a> sada\u013c\u0101 &#8220;Nodok\u013ci&#8221;\u00a0\u2013 &#8220;Mikrouz\u0146\u0113mumu nodoklis&#8221;\u00a0\u2013 <b>&#8220;Minim\u0101l\u0101s valsts soci\u0101l\u0101s apdro\u0161in\u0101\u0161anas oblig\u0101t\u0101s iemaksas darba dev\u0113jam\u00a0\u2013 mikrouz\u0146\u0113mumu nodok\u013ca maks\u0101t\u0101jam&#8221;<\/b>.<br \/>\n\u00a0<br \/>\nJaut\u0101jumu un neskaidr\u012bbu gad\u012bjum\u0101 aicin\u0101m zvan\u012bt pa VID informat\u012bvo t\u0101lruni 67120000, izv\u0113loties tematu &#8220;Minim\u0101l\u0101s soci\u0101l\u0101s iemaksas&#8221;, vai v\u0113rsties ikvien\u0101\u00a0VID klientu apkalpo\u0161anas centr\u0101, vai ar\u012b uzdot jaut\u0101jumus rakstiski VID t\u012bmek\u013ca vietn\u0113 sada\u013c\u0101 &#8220;Kontakti&#8221;.  <\/p>\n","protected":false},"excerpt":{"rendered":"<p>Jauni nosac\u012bjumi valsts soci\u0101l\u0101s apdro\u0161in\u0101\u0161anas iemaksu veik\u0161an\u0101<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"_links":{"self":[{"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=\/wp\/v2\/posts\/7783"}],"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\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=7783"}],"version-history":[{"count":3,"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=\/wp\/v2\/posts\/7783\/revisions"}],"predecessor-version":[{"id":7816,"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=\/wp\/v2\/posts\/7783\/revisions\/7816"}],"wp:attachment":[{"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=7783"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=7783"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=7783"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}