{"id":768,"date":"2023-01-03T09:30:59","date_gmt":"2023-01-03T09:30:59","guid":{"rendered":"https:\/\/www.pats.lv\/?p=768"},"modified":"2024-01-05T08:38:06","modified_gmt":"2024-01-05T08:38:06","slug":"pasnodarbinata-ceturksna-atskaite-5-biezak-uzdotie-jautajumi","status":"publish","type":"post","link":"https:\/\/pats.lv\/pasnodarbinata-ceturksna-atskaite-5-biezak-uzdotie-jautajumi\/","title":{"rendered":"Pa\u0161nodarbin\u0101t\u0101 ceturk\u0161\u0146a atskaite: 5 bie\u017e\u0101k uzdotie jaut\u0101jumi"},"content":{"rendered":"\n<p>K\u0101rt\u0113jais ceturksnis ir nosl\u0113dzies, un pien\u0101cis laiks iesniegt pa\u0161nodarbin\u0101t\u0101 zi\u0146ojumu. Ceturk\u0161\u0146a atskaites iesnieg\u0161anas period\u0101 bie\u017ei sa\u0146emam no pa\u0161nodarbin\u0101tajiem vair\u0101kus \u013coti l\u012bdz\u012bgus jaut\u0101jumus &#8211; ir pien\u0101cis laiks \u0161\u012bs neskaidr\u012bbas atrisin\u0101t! Esam apkopoju\u0161i atbildes uz \u0161iem jaut\u0101jumiem, lai tu vari pa\u0161nodarbin\u0101t\u0101 zi\u0146ojumu iesniegt bez raiz\u0113m.<\/p>\n\n\n\n<ol style=\"list-style-type:1\">\n<li><strong>K\u0101das atskaites j\u0101iesniedz pa\u0161nodarbin\u0101tajam?<\/strong><\/li>\n<\/ol>\n\n\n\n<p>Viens no pa\u0161nodarbin\u0101to bie\u017e\u0101k uzdotajiem jaut\u0101jumiem, ja saimniecisk\u0101 darb\u012bba uzs\u0101kta pavisam nesen. \u012asum\u0101:<\/p>\n\n\n\n<ul>\n<li>ja esi izv\u0113l\u0113jies nodok\u013cus maks\u0101t visp\u0101r\u0113j\u0101 k\u0101rt\u012bb\u0101, tev j\u0101iesniedz pa\u0161nodarbin\u0101t\u0101 zi\u0146ojums jeb ceturk\u0161\u0146a atskaite par valsts soci\u0101l\u0101s apdro\u0161in\u0101\u0161anas oblig\u0101taj\u0101m iemaks\u0101m (VSAOI). Atskaite j\u0101sniedz ik ceturksni: l\u012bdz 17. janv\u0101rim, 17. apr\u012blim, 17. j\u016blijam un 17. oktobrim;<\/li>\n\n\n\n<li>ja esi izv\u0113l\u0113jies mikrouz\u0146\u0113mumu nodok\u013ca maks\u0101\u0161anas re\u017e\u012bmu (MUN), tad nepiecie\u0161ams iesniegt MUN deklar\u0101ciju l\u012bdz \u0161o pa\u0161u m\u0113ne\u0161u 15. datumam;<\/li>\n\n\n\n<li>abos gad\u012bjumos l\u012bdz t\u0101 pa\u0161a m\u0113ne\u0161a 23. datumam j\u0101veic nodok\u013cu iemaksas vienotaj\u0101 nodok\u013cu kont\u0101;<\/li>\n\n\n\n<li>iedz\u012bvot\u0101ju ien\u0101kuma nodok\u013ca (IIN) nomaksai j\u0101iesniedz gada ien\u0101kumu deklar\u0101cija (GID) no 1. marta l\u012bdz 1. j\u016bnijam par iepriek\u0161\u0113jo gadu;<\/li>\n\n\n\n<li>ja esi re\u0123istr\u0113ts pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca (PVN) maks\u0101t\u0101ju re\u0123istr\u0101, reizi ceturksn\u012b vai m\u0113nes\u012b l\u012bdz sekojo\u0161\u0101 m\u0113ne\u0161a 20. datumam ir j\u0101sniedz PVN deklar\u0101cija un attiec\u012bgi l\u012bdz t\u0101 pa\u0161a m\u0113ne\u0161a 23. datumam j\u0101veic nodok\u013cu iemaksas vienotaj\u0101 nodok\u013cu kont\u0101<\/li>\n<\/ul>\n\n\n\n<p>Vair\u0101k par svar\u012bg\u0101ko, kas j\u0101zina pa\u0161nodarbin\u0101tajiem, lasi m\u016bsu blog\u0101 <a href=\"https:\/\/www.pats.lv\/ka-klut-un-but-par-pasnodarbinato\/\">\u201cK\u0101 k\u013c\u016bt un b\u016bt par pa\u0161nodarbin\u0101to?\u201d<\/a><\/p>\n\n\n\n<p><strong>2. Ko dar\u012bt, ja konkr\u0113taj\u0101 ceturksn\u012b nav biju\u0161i ien\u0101kumi? Vai atskaite j\u0101iesniedz?<\/strong><\/p>\n\n\n\n<p>Ja ien\u0101kumi (pe\u013c\u0146a) konkr\u0113taj\u0101 ceturksn\u012b nav biju\u0161i, tad atskaiti par soci\u0101l\u0101s apdro\u0161in\u0101\u0161anas iemaksu apr\u0113\u0137inu var nesniegt. Savuk\u0101rt GID un PVN deklar\u0101cijas ir j\u0101sniedz pat tad, ja nav biju\u0161i dar\u012bjumi vai ien\u0101kumi.<\/p>\n\n\n\n<p><strong>3. Vai var labot jau iesniegtu atskaiti?<\/strong><\/p>\n\n\n\n<p>J\u0101, var! To var dar\u012bt m\u0113ne\u0161a laik\u0101 p\u0113c t\u0101s dienas, kas noteikta k\u0101 soci\u0101l\u0101s apdro\u0161in\u0101\u0161anas iemaksu veik\u0161anas termi\u0146\u0161. Soci\u0101l\u0101s apdro\u0161in\u0101\u0161anas iemaksas vienotaj\u0101 nodok\u013cu kont\u0101 j\u0101veic l\u012bdz 23. datumam taj\u0101 pa\u0161\u0101 m\u0113nes\u012b, kur\u0101 j\u0101iesniedz atskaite. T\u0101tad iesniegto atskaiti par 1. ceturksni var preciz\u0113t l\u012bdz 23. maijam, par otro ceturksni \u2013 l\u012bdz 23. augustam, par 3. ceturksni \u2013 l\u012bdz 23. novembrim, par 4. ceturksni \u2013 l\u012bdz 23. febru\u0101rim. \u0160aj\u0101 laik\u0101 pa\u0161nodarbin\u0101tajam ir ties\u012bbas vienu reizi preciz\u0113t oblig\u0101to soci\u0101l\u0101s apdro\u0161in\u0101\u0161anas iemaksu objektu un oblig\u0101t\u0101s iemaksas.<\/p>\n\n\n\n<p>Gada ien\u0101kumu deklar\u0101ciju un PVN deklar\u0101ciju var preciz\u0113t triju gadu laik\u0101 p\u0113c likum\u0101 noteikt\u0101 nodok\u013cu maks\u0101\u0161anas termi\u0146a (23. datums). Preciz\u0113jumus var veikt vair\u0101kk\u0101rt.<\/p>\n\n\n\n<p><strong>4. Vai par kav\u0113tu pa\u0161nodarbin\u0101t\u0101 atskaites iesnieg\u0161anu ir sods?<\/strong><\/p>\n\n\n\n<p>Ja aizvad\u012btaj\u0101 ceturksn\u012b pa\u0161nodarbin\u0101tajam ir biju\u0161i ar nodokli apliekami ien\u0101kumi, ta\u010du pa\u0161nodarbin\u0101t\u0101 zi\u0146ojums nav iesniegts, tad Valsts ie\u0146\u0113mumu dienestam (VID) atbilsto\u0161i likumam <a href=\"https:\/\/likumi.lv\/ta\/id\/33946#p141\">Par nodok\u013ciem un nodev\u0101m<\/a>&nbsp;ir ties\u012bbas piem\u0113rot br\u012bdin\u0101jumu vai naudas sodu. Ja iesnieg\u0161anas termi\u0146\u0161 p\u0101rk\u0101pts:<\/p>\n\n\n\n<ul>\n<li>no 3 l\u012bdz 10 dien\u0101m, sods ir no 5 l\u012bdz 14 naudas soda vien\u012bb\u0101m;<\/li>\n\n\n\n<li>no 11 l\u012bdz 20 dien\u0101m, sods ir no 15 l\u012bdz 30 naudas soda vien\u012bb\u0101m;<\/li>\n\n\n\n<li>no 21 l\u012bdz 30 dien\u0101m, sods ir no 31 l\u012bdz 56 naudas soda vien\u012bb\u0101m;<\/li>\n\n\n\n<li>30 vai vair\u0101k dienas, sods ir no 57 l\u012bdz 140 naudas soda vien\u012bb\u0101m.<\/li>\n<\/ul>\n\n\n\n<p>Viena naudas vien\u012bba \u2013 5 eiro.<\/p>\n\n\n\n<p>Papildu tam par kav\u0113tu nodok\u013cu nomaksu VID apr\u0113\u0137ina nokav\u0113juma naudas sodu.&nbsp; No laik\u0101 nenomaks\u0101t\u0101s summas par katru kav\u0113juma dienu tiek apr\u0113\u0137in\u0101ta nokav\u0113juma nauda 0,05 % apm\u0113r\u0101. Apr\u0113\u0137ins tiek veikts br\u012bd\u012b, kad VID sa\u0146em zi\u0146ojumu par kav\u0113jumu.<\/p>\n\n\n\n<p><strong>5. Ko dar\u012bt, ja aizmirsu iesniegt apliecin\u0101jumu par minim\u0101laj\u0101m soci\u0101laj\u0101m iemaks\u0101m?<\/strong><\/p>\n\n\n\n<p>Uz pa\u0161nodarbin\u0101tajiem abos nodok\u013cu maks\u0101\u0161anas re\u017e\u012bmos attiecas minim\u0101l\u0101s soci\u0101l\u0101s iemaksas no 2100 eiro (l\u012bdz 2022.gada 31.decembrim no 1860 eiro) ceturksn\u012b. Ja \u0161\u0101ds ien\u0101kumu apm\u0113rs tiek sasniegts, tad papildu apr\u0113\u0137ini nav j\u0101veic \u2013 iemaksas jau tiek veiktas no minim\u0101l\u0101 objekta.<\/p>\n\n\n\n<p>Ja prognoz\u0113jams, ka ien\u0101kumu apm\u0113rs nesasniedz \u0161o summu, tad pa\u0161nodarbin\u0101tajam l\u012bdz tam pa\u0161am datumam, kad j\u0101iesniedz atskaites, ir j\u0101iesniedz VID EDS veidlapa \u201cPa\u0161nodarbin\u0101t\u0101 apliecin\u0101jums par pl\u0101notajiem ien\u0101kumiem\u201d. \u0160aj\u0101 gad\u012bjum\u0101 oblig\u0101t\u0101s iemaksas netiks apr\u0113\u0137in\u0101tas, un no faktisk\u0101 ien\u0101kuma j\u0101veic iemaksa tikai pensiju apdro\u0161in\u0101\u0161anai (10 %).<\/p>\n\n\n\n<p>Dro\u0161\u012bbas labad apliecin\u0101jumu iesak\u0101m iesniegt ar\u012b tad, ja neesi p\u0101rliecin\u0101ts par prec\u012bzu ien\u0101kumu apm\u0113ru n\u0101kamaj\u0101 ceturksn\u012b. Ja apliecin\u0101jumu neiesniegsi, ta\u010du ien\u0101kumu apm\u0113rs nesasniegs minim\u0101lo objektu, tad tiks apr\u0113\u0137in\u0101ts, cik liel\u0101 apm\u0113r\u0101 b\u016bs j\u0101veic papildu iemaksas. Savuk\u0101rt, ja iesniegsi apliecin\u0101jumu, ta\u010du ien\u0101kumu apm\u0113rs tom\u0113r sasniegs minim\u0101lo objektu, iemaksas veiksi ierastaj\u0101 k\u0101rt\u012bb\u0101.<\/p>\n\n\n\n<p>Vair\u0101k par minim\u0101laj\u0101m soci\u0101laj\u0101m iemaks\u0101m lasi m\u016bsu <a href=\"https:\/\/www.pats.lv\/kas-pasnodarbinatajam-jazina-par-minimalajam-socialajam-apdrosinasanas-iemaksam\/\">blog\u0101<\/a>&nbsp;.<\/p>\n\n\n\n<p><strong>K\u0101 atskaiti iesniegt ar pats.lv?<\/strong><\/p>\n\n\n\n<p>K\u0101rtot gr\u0101matved\u012bbu pa\u0161a sp\u0113kiem var \u0161\u0137ist sare\u017e\u0123\u012bti, it \u012bpa\u0161i, ja tas tiek dar\u012bts pirmo reizi. Vai esi jau izm\u0113\u0123in\u0101jis pats.lv? Ceturk\u0161\u0146a atskaites iesnieg\u0161ana ir \u012bstais laiks, kad izm\u0113\u0123in\u0101t!<\/p>\n\n\n\n<p>Ar pats.lv gr\u0101matved\u012bbas k\u0101rto\u0161ana b\u016bs vienk\u0101r\u0161a, jo viss sare\u017e\u0123\u012btais &#8211; nodok\u013cu apr\u0113\u0137ins, saimniecisk\u0101s darb\u012bbas \u017eurn\u0101la aizpild\u012b\u0161ana un atskai\u0161u sagatavo\u0161ana &#8211; notiek autom\u0101tiski. Viss, ko tev atliek dar\u012bt \u2013 c\u012bt\u012bgi veikt ie\u0146\u0113mumu un izdevumu uzskaiti un datus aug\u0161upiel\u0101d\u0113t sist\u0113m\u0101.<\/p>\n\n\n\n<p>\u0145em v\u0113r\u0101! Pats.lv sist\u0113m\u0101 sagatavot\u0101 atskaite VID EDS j\u0101aug\u0161upiel\u0101d\u0113 pa\u0161am. Pats.lv sagatavo XML failu \u2013 to nav nepiecie\u0161ams atv\u0113rt, bet tikai aug\u0161upiel\u0101d\u0113t VID EDS. Lai lietotu pats.lv, nav nepiecie\u0161amas priek\u0161zin\u0101\u0161anas gr\u0101matved\u012bb\u0101 \u2013 izm\u0113\u0123ini, pirm\u0101s 7 dienas bez maksas!<\/p>\n","protected":false},"excerpt":{"rendered":"<p>K\u0101rt\u0113jais ceturksnis ir nosl\u0113dzies, un pien\u0101cis laiks iesniegt pa\u0161nodarbin\u0101t\u0101 zi\u0146ojumu. Ceturk\u0161\u0146a atskaites iesnieg\u0161anas period\u0101 bie\u017ei sa\u0146emam no pa\u0161nodarbin\u0101tajiem vair\u0101kus \u013coti l\u012bdz\u012bgus jaut\u0101jumus &#8211; ir pien\u0101cis laiks \u0161\u012bs neskaidr\u012bbas atrisin\u0101t! Esam apkopoju\u0161i atbildes uz \u0161iem jaut\u0101jumiem, lai tu vari pa\u0161nodarbin\u0101t\u0101 zi\u0146ojumu iesniegt bez raiz\u0113m.<\/p>\n","protected":false},"author":2,"featured_media":765,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_seopress_robots_primary_cat":"none","_seopress_titles_title":"Pa\u0161nodarbin\u0101t\u0101 ceturk\u0161\u0146a atskaite:5 bie\u017e\u0101k uzdotie jaut\u0101jumi","_seopress_titles_desc":"Ceturk\u0161\u0146a atskaites iesnieg\u0161anas period\u0101 bie\u017ei sa\u0146emam no pa\u0161nodarbin\u0101tajiem vair\u0101kus \u013coti l\u012bdz\u012bgus jaut\u0101jumus - ir pien\u0101cis laiks \u0161\u012bs neskaidr\u012bbas atrisin\u0101t! 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