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Töövõimatushüvitise maksustamine

Published on: Published in: Veebipäringud

Kas tohiks palun küsida, kuidas maksustatakse tööandja juures tööandja poolt arvestatavat töövõimetushüvitist?

Vallaste ja Partnerid Blog

Vastus:

Ravikindlustuse seaduse alusel makstava töövõimetushüvitise regulatsioon ei ole tööandja jaoks  muutunud. Kui aga peate silmas töötervishoiu ja tööohutuse seaduse § 122 alusel makstavat haigushüvitist, siis see maksustatakse tulumaksuga TuMS § 13 lg 1 alusel. Tulumaksu peab tööandja kinni § 41 p 1 alusel. Sotsiaalmaksuga maksustatakse haigushüvitist osas, mis ületab töötaja keskmist töötasu (SMS § 3 p 3).

Vallaste ja Partnerid vastab Teie küsimustele. Maksud ja raamatupidamine.

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