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Millised on maksud käsunduslepingu korral tasu arvestamisel?

Published on: Published in: Veebipäringud

Kas käsunduslepingu korral (ettevõte maksab eraisikule % tellimuste müügist laekuvate summade pealt) on kogu maksustamine sama nagu töölepingu korral?
Ehk siis ettevõte maksab aastal 2013:
– Sotsiaalmaks 33%
– Töötuskindlustusmakse (tööandja): 1%

– Kogumispension (II sammas): 2%
– Töötuskindlustusmakse (töötaja): 2%
– Tulumaks 21%
Ehk siis ettevõtte 1000 eurose kulu korral saab töövõtja tasu 596.20.

Tänan

Vallaste ja Partnerid Blog

Vastus:

Kui tegemist ei ole füüsilisest isikust ettevõtjaga, kellele saadud summad on ettevõtlustuluks, siis maksustatakse võlaõigusliku lepingu alusel töötavale inimesele tehtud väljamakseid nii, nagu töötajate puhul.

Vallaste ja Partnerid vastad Teie küsimustele.
Maksud ja raamatupidamine

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