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Ravikindlustuse tekkimine

Published on: Published in: Veebipäringud

Osaühingu ainuosanik, juhatuse liige ja töötaja ühes isikus küsib mu käest, kui palju ta peaks minimaalselt igas kuus teenima palgatulu, et säiliks õigus ravikindlustusele. Tal on plaanis vähendada enda töökoormust (nt 0,5-ni), aga kas on mingi alampiir sotsiaalmaksuga maksustatava palgamakse summas, alla mille lõpeb ravikindlustus?

Vallaste ja Partnerid Blog

Vastus:

Ravikindlustus tekkib, kui inimese eest tasutakse sotsiaalmaksu, mis on arvutatud vähemalt sotsiaalmaksu kuumääralt. 2019. aasta kuumäär on 500 eurot, st tasutav sotsmaks on 165 eurot. Pole vahet, kas see on tasutud juhatuse liikme tasult või palgalt. Kui tasusid ei maksta ja ka ettevõtlustulu pole, siis on võimalik sõlmida Haigekassaga vabatahtliku kindlustuse leping, alates 01.04.19 on kindlustusmakse ühe kalendrikuu eest 170,30 eurot.

Vallaste ja Partnerid vastab Teie küsimustele. Maksud ja raamatupidamine.

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