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Kas sotsiaalmaksu soodustus kehtib töövõimetuspensionärist juhatuse liikme palgale?

Published on: Published in: Veebipäringud

Kas osaühing saab taotleda sotsiaalmaksu soodustust töövõimetuspensionärist juhatuse liikme palgale?

Kas osaühing saab taotleda sotsiaalmaksu soodustust juhatuse liikme palgale, kui nimetatud juhatuse liige on töövõimetuspensionär ja töötab oma ettevõttes töölepingu alusel täistööajaga, juhatuse liikme tasu ta ei saa.

Vallaste ja Partnerid Blog

Vastus:

Kuna maksustamine toimub üksnes seaduse alusel, siis ei saa ühegi maksu puhul anda kellelegi mingeid soodustusi. Töötavale töövõimetuspensionärile on ette nähtud vähemalt 7 lisapuhkepäeva, nende päevade eest makstav puhkusetasu on sotsiaalmaksuvaba ja makstud puhkusetasu hüvitab tööandjale riik.

Vallaste ja Partnerid vastab Teie küsimustele. Maksud ja raamatupidamine.

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