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Tag: pensionifond

Tööandjapension

Kuidas maksustatakse tööandja tasandil tööandjapension, on see tööandjale pigem soodus võrreldes nt tavalise preemiaga või ei / ei ole vahet? Milline on tööandja kogukulu, kui töötaja juba toimivasse III pensionisambasse tahetakse kanda puhtalt näiteks 1000 eurot (kindlustusleping töötajal puudub)? Milline on arvutuskäik? Mille poolest maksustamine erineb tavalise töötasu maksustamisest? Vastus:

III samba maksustamine

Kas oskate öelda, mis tingimustel on III samba väljamaksed maksuvabad või maksumääraga 10% (olen 64)? Ega selline „likviidsusjuhtimine“ vist ei toimi, kui nt 2018. a teen III samba pensionifondi sissemakse 6000 eurot, saan tuludeklaratsiooniga 2019. a tagasi 1000 eurot, võtan 2019. a fondist 6000 eurot välja (maksuvabalt?), maksan hiljem 2019.

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