{"id":1364,"date":"2023-10-31T09:45:09","date_gmt":"2023-10-31T09:45:09","guid":{"rendered":"https:\/\/pats.lv\/?p=1364"},"modified":"2024-02-29T09:06:46","modified_gmt":"2024-02-29T09:06:46","slug":"ka-pasnodarbinatai-personai-algot-sevi","status":"publish","type":"post","link":"https:\/\/pats.lv\/ka-pasnodarbinatai-personai-algot-sevi\/","title":{"rendered":"K\u0101 pa\u0161nodarbin\u0101tai personai algot sevi?"},"content":{"rendered":"\n<p><em>Artis Art\u016brs Sili\u0146\u0161, SIA &#8220;Deloitte Latvia&#8221;, Vec\u0101kais nodok\u013cu konsultants<\/em><\/p>\n\n\n\n<p><strong>Las\u012bt\u0101js vaic\u0101: Vai \u0123imenes \u0101rsts dr\u012bkst pie\u0146emt sevi darb\u0101 un sa\u0146emt darba algu katru m\u0113nesi? Maks\u0101t algai piem\u0113rojamos nodok\u013cus. Vai alga skait\u012bsies k\u0101 saimniecisk\u0101s darb\u012bbas izdevumi? Vai j\u0101maks\u0101 pa\u0161nodarbin\u0101t\u0101 valsts soci\u0101l\u0101s apdro\u0161in\u0101\u0161anas oblig\u0101t\u0101s iemaksas (VSAOI)?<\/strong><\/p>\n\n\n\n<p>Likum\u0101 &#8220;Par valsts soci\u0101lo apdro\u0161in\u0101\u0161anu&#8221; (likums par VSA) defin\u0113ts, ka pa\u0161nodarbin\u0101tas personas statusam kvalific\u0113jas fiziskas personas, kuras g\u016bst ien\u0101kumus vai ie\u0146\u0113mumus k\u0101 prakses \u0101rsts, prakses farmaceits, prakses veterin\u0101r\u0101rsts, prakses optometrists. Savuk\u0101rt, likuma &#8220;Par iedz\u012bvot\u0101ju ien\u0101kuma nodokli&#8221; (likums par IIN) 11. panta 13 punkts nosaka ar\u012b krit\u0113rijus, kad fiziskas personas darb\u012bba kvalific\u0113jama k\u0101 saimniecisk\u0101 darb\u012bba. Sagatavojot atbildi, tiek uzskat\u012bts, ka \u0123imenes \u0101rsts ir fiziska persona Latvijas nodok\u013cu rezidents &#8211; re\u0123istr\u0113ts Valsts ie\u0146\u0113muma dienest\u0101 (VID) k\u0101 saimniecisk\u0101s darb\u012bbas veic\u0113js (pa\u0161nodarbin\u0101ta persona), kas maks\u0101 iedz\u012bvot\u0101ju ien\u0101kuma nodokli (IIN) rezum\u0113jo\u0161\u0101 k\u0101rt\u012bb\u0101 p\u0113c progres\u012bvas likmes.<\/p>\n\n\n\n<p>Pa\u0161nodarbin\u0101t\u0101s personas pien\u0101kums ir jebkur\u0101 gad\u012bjum\u0101 veikt VSAOI apr\u0113\u0137inu un samaksu likum\u0101 noteiktaj\u0101 k\u0101rt\u012bb\u0101, proti, pa\u0161nodarbin\u0101t\u0101 persona jau p\u0113c b\u016bt\u012bbas &#8220;algo&#8221; pati sevi un par to veic atbilsto\u0161u nodok\u013cu nomaksu.<\/p>\n\n\n\n<p>Atbilsto\u0161i likumam par IIN 11. panta 1. da\u013cai fizisk\u0101s personas ien\u0101kums no saimniecisk\u0101s darb\u012bbas tiek apr\u0113\u0137in\u0101ts k\u0101 noteikto ie\u0146\u0113mumu un ar to g\u016b\u0161anu saist\u012bto izdevumu starp\u012bba. Saska\u0146\u0101 ar \u0161\u012b likuma panta 3. da\u013cas 2., 7. un 13. punktu ar saimniecisko darb\u012bbu saist\u012btiem izdevumiem tiek ieskait\u012bti:<\/p>\n\n\n\n<ul>\n<li>izdevumi, kas saist\u012bti ar algota darbasp\u0113ka izmanto\u0161anu, likumdo\u0161anas aktos at\u013cautajos gad\u012bjumos;<\/li>\n\n\n\n<li>VSAOI par darbiniekiem;<\/li>\n\n\n\n<li>Latvij\u0101 noteikto nodok\u013cu (iz\u0146emot IIN un pievienot\u0101s v\u0113rt\u012bbas nodokli) un nodevu (iz\u0146emot valsts nodevu par pras\u012bbas pieteikumu ties\u0101) maks\u0101jumi.<\/li>\n\n\n\n<li>Attiec\u012bgi, pa\u0161nodarbin\u0101tas personas ien\u0101kums p\u0113c ar saimniecisko darb\u012bbu (t. sk. VSAOI) saist\u012bto izdevumu seg\u0161anas un IIN nomaksas ir fiziskas personas ien\u0101kums, ar kuru t\u0101 var br\u012bvi r\u012bkoties.<\/li>\n<\/ul>\n\n\n\n<p>Latvijas nodok\u013cu normat\u012bvie akti neierobe\u017eo pa\u0161nodarbin\u0101tas personas algot darbiniekus. Pa\u0161nodarbin\u0101tajam, kas veic saimniecisko darb\u012bbu, ir ties\u012bbas savas saimniecisk\u0101s darb\u012bbas veik\u0161anai pie\u0146emt darba \u0146\u0113m\u0113jus (piem\u0113ram, papildu medic\u012bnisko person\u0101lu). \u0160aj\u0101 gad\u012bjum\u0101, pa\u0161nodarbin\u0101ta persona k\u013c\u016bst par darba dev\u0113ju. Savuk\u0101rt, fiziskai personai \u2013 darba dev\u0113jam ir j\u0101r\u0113\u0137in\u0101s ar papildu atbild\u012bbu un pien\u0101kumiem paredz\u0113tiem normat\u012bvajos aktos attiec\u012bb\u0101 uz darba \u0146\u0113m\u0113jiem (piem\u0113ram, re\u0123istr\u0101ciju VID k\u0101 darba dev\u0113js, attiec\u012bgo atskai\u0161u iesnieg\u0161anu par darbiniekiem, algas nodok\u013cu apr\u0113\u0137in\u0101\u0161anu un nomaksu un taml\u012bdz\u012bg\u0101m liet\u0101m).<\/p>\n\n\n\n<p>Normat\u012bvos aktos nav specifiski aizliegts pa\u0161nodarbin\u0101tai personai pa\u0161ai pie\u0146emt sevi k\u0101 darbinieku, maks\u0101t algu un attiec\u012bgos nodok\u013cus. Savuk\u0101rt, izv\u0113rt\u0113jot \u0161o jaut\u0101jumu no pa\u0161nodarbin\u0101t\u0101s personas nodok\u013cu un administrat\u012bv\u0101 sloga perspekt\u012bvas, nav ekonomiska pamatojuma un papildu labuma \u0161\u0101di r\u012bkoties. Ja tom\u0113r t\u0101da situ\u0101cija past\u0101v, pa\u0161nodarbin\u0101tas personas ar nodok\u013cu apliekamas b\u0101zes apr\u0113\u0137in\u0101\u0161anas metode neat\u0161\u0137iras no standarta likum\u0101 par IIN un likum\u0101 par VSA paredz\u0113t\u0101s k\u0101rt\u012bbas. Proti, saimnieciskas darb\u012bbas izdevumos tiek ieskait\u012bti darbinieku algas izmaksas (tostarp darba dev\u0113ja VSAOI) un pa\u0161as pa\u0161nodarbin\u0101tas personas VSAOI. Attiec\u012bgi IIN tiek apr\u0113\u0137in\u0101ts un samaks\u0101ts rezum\u0113jo\u0161\u0101 k\u0101rt\u012bb\u0101.<\/p>\n\n\n\n<p><em>Raksts tapis sadarb\u012bb\u0101 ar  <\/em><a href=\"https:\/\/ibizness.lv\/?utm_source=pats&amp;utm_medium=banner&amp;utm_campaign=pats_october\"><em>iBizness.lv<\/em><\/a><\/p>\n\n\n\n<p><a href=\"https:\/\/ibizness.lv\/?utm_source=pats&amp;utm_medium=banner&amp;utm_campaign=pats_october\"><em>iBizness<\/em><\/a><em> ir atbalsts un padomdev\u0113js uz\u0146\u0113m\u0113jiem un vad\u012bt\u0101jiem, kur\u0101 var las\u012bt gan pieredz\u0113ju\u0161u uz\u0146\u0113m\u0113ju intervijas un pieredzes st\u0101stus, gan Latvijas lab\u0101ko ekspertu skaidrojumus par vad\u012bt\u0101jiem svar\u012bgiem jaut\u0101jumiem vad\u012bbas, m\u0101rketinga, person\u0101la, tehnolo\u0123iju un finan\u0161u jom\u0101.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Artis Art\u016brs Sili\u0146\u0161, SIA &#8220;Deloitte Latvia&#8221;, Vec\u0101kais nodok\u013cu konsultants Las\u012bt\u0101js vaic\u0101: Vai \u0123imenes \u0101rsts dr\u012bkst pie\u0146emt sevi darb\u0101 un sa\u0146emt darba algu katru m\u0113nesi? Maks\u0101t algai piem\u0113rojamos nodok\u013cus. Vai alga skait\u012bsies k\u0101 saimniecisk\u0101s darb\u012bbas izdevumi? Vai j\u0101maks\u0101 pa\u0161nodarbin\u0101t\u0101 valsts soci\u0101l\u0101s apdro\u0161in\u0101\u0161anas oblig\u0101t\u0101s iemaksas (VSAOI)? Likum\u0101 &#8220;Par valsts soci\u0101lo apdro\u0161in\u0101\u0161anu&#8221; (likums par VSA) defin\u0113ts, ka pa\u0161nodarbin\u0101tas [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":1367,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_seopress_robots_primary_cat":"none","_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","inline_featured_image":false,"footnotes":""},"categories":[1],"tags":[9,11,12],"meta_box":[],"_links":{"self":[{"href":"https:\/\/pats.lv\/wp-json\/wp\/v2\/posts\/1364"}],"collection":[{"href":"https:\/\/pats.lv\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/pats.lv\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/pats.lv\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/pats.lv\/wp-json\/wp\/v2\/comments?post=1364"}],"version-history":[{"count":2,"href":"https:\/\/pats.lv\/wp-json\/wp\/v2\/posts\/1364\/revisions"}],"predecessor-version":[{"id":1479,"href":"https:\/\/pats.lv\/wp-json\/wp\/v2\/posts\/1364\/revisions\/1479"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/pats.lv\/wp-json\/wp\/v2\/media\/1367"}],"wp:attachment":[{"href":"https:\/\/pats.lv\/wp-json\/wp\/v2\/media?parent=1364"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/pats.lv\/wp-json\/wp\/v2\/categories?post=1364"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/pats.lv\/wp-json\/wp\/v2\/tags?post=1364"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}