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Jootraha maksustamine

Published on: Published in: Veebipäringud

Meie töötajad saadetakse NY lähetusse, eelnevalt tekkis neil selline küsimus, et kuna vastavalt lähetuskoha traditsioonidele tuleb pea igal pool anda jootraha, et kas saab seda väljaminekut kuidagi hiljem näidata firma kuludena? Oletades, et tööandja olekski nõus midagi hüvitama, siis kuidas ikkagi oleks kõige mõistlikum tegutseda, et rahaliselt ei kannataks lähetatu ega liigselt maksaks maksu tööandja?

Vallaste ja Partnerid Blog

Vastus:

Jootraha ei erine mingil viisil mistahes muudest kulutustest. Kui tööandjale laekub töötaja poolt makstud jootraha  maksmist tõendav dokument ja tööandja hindab selle kulutuse tööülesande täitmisega seotuks, siis tuleb töötajale tema poolt tehtud kulutus hüvitada. Maksustamisega pole sel juhul midagi tegemist. Kui raamatupidamise seadusele vastav algdokument puudub, siis võetakse kulutus arvele töötaja avalduse alusel ja maksustatakse tulumaksuga (TuMS § 51 lg 1 p 3).

Vallaste ja Partnerid vastab Teie küsimustele. Maksud ja raamatupidamine.

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