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Erisoodustuse maksustamine

Published on: Published in: Veebipäringud

Töötaja teeb firma telefonilt erakõnesid. Tööandja otsustab, et erakõned tuleb töötajal hüvitada ja erisoodustuse makse mitte maksta. Samas soovib tööandja hüvitamist teostada läbi töötaja preemia vähendamise (brutosummas). Kas sellist moodust võib lugeda hüvitamiseks?

Vallaste ja Partnerid Blog

Vastus:

Kui tööandjal on töötaja kirjalik nõusolek, et arvestatud preemiast (või ka palgast) peetakse kinni töötaja poolt  tööandja arvel tehtud dokumentaalselt tõendatud kulutused, siis on kindlasti tegemist hüvitamisega. Ma ei arva, et bruto-neto juuksekarva tuleks lõhki ajama hakata – summad on selleks liiga tühised.

Vallaste ja Partnerid vastab Teie küsimustele. Maksud ja raamatupidamine.

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