{"id":25342,"date":"2023-08-31T12:33:53","date_gmt":"2023-08-31T09:33:53","guid":{"rendered":"https:\/\/stage.www.cobalt.legal\/?p=25342"},"modified":"2026-01-16T19:45:05","modified_gmt":"2026-01-16T17:45:05","slug":"nuo-2020-m-mazeja-paramos-gavejams-skiriamas-paramos-procentas-nuo-sumoketo-gpm-iki-12","status":"publish","type":"post","link":"https:\/\/www.cobalt.legal\/lt\/news-cases\/nuo-2020-m-mazeja-paramos-gavejams-skiriamas-paramos-procentas-nuo-sumoketo-gpm-iki-12\/","title":{"rendered":"Nuo 2020 m. ma\u017e\u0117ja paramos gav\u0117jams skiriamas paramos procentas nuo sumok\u0117to GPM iki 1,2%"},"content":{"rendered":"

\u0160ie metai buvo paskutiniai, kuomet gyventojai gal\u0117jo paramos gav\u0117jams skirti iki 2% param\u0105, nuo gyventoj\u0173 pajam\u0173 mokes\u010dio. Kitais metais kei\u010diasi Gyventoj\u0173 pajam\u0173 mokes\u010dio \u012fstatymo 34 str. nuostatos, kurios nurodo, kad nuolatini\u0173 Lietuvos gyventoj\u0173 pra\u0161ymu mokes\u010di\u0173 administratorius tur\u0117s pervesti iki 1,2% pajam\u0173 mokes\u010dio sumos.<\/strong><\/p>\n

Dar 2018 m. lapkrit\u012f buvo registruotas \u0161is \u012fstatymo pakeitimas, o v\u0117liau buvo teikiamas pasi\u016blymas paramos procent\u0105 padidinti iki 1,4%. Vis d\u0117lto, Gyventoj\u0173 pajam\u0173 mokes\u010di\u0173 \u012fstatymo 2020 m. teis\u0117s akt\u0173 redakcijoje skiriamas paramos procentas liko 1,2%. I\u0161 pirmo \u017evilgsnio gali pasirodyti, kad d\u0117l \u0161i\u0173 pakeitim\u0173 skiriama paramos suma suma\u017e\u0117s net 40%, ta\u010diau reik\u0117t\u0173 atsi\u017evelgti \u012f fakti\u0161kai skiriam\u0105 paramos sum\u0105.<\/p>\n

\u0160iais metais gyventojai skyr\u0117 param\u0105 u\u017e 2018 m., ta\u010diau reikia pa\u017eym\u0117ti, kad 2019 m. \u012fvyko mokes\u010di\u0173 reforma, d\u0117l kurios BRUTO darbo u\u017emokestis padid\u0117jo 1,289 karto. Taip pat nuo 2019 m. keit\u0117si pagal darbo sutartis dirban\u010di\u0173 gyventoj\u0173 pajam\u0173 mokes\u010dio tarifas: 2018 m. taikytas 15%, o nuo 2019 m. taikomas 20% arba 27% GPM tarifas. B\u016btent d\u0117l \u0161i\u0173 prie\u017eas\u010di\u0173 buvo pakeista gyventoj\u0173 paramos gav\u0117jams skiriama procentin\u0117 pajam\u0173 mokes\u010dio dalis.<\/p>\n

Gyventoj\u0173, dirban\u010di\u0173 pagal darbo sutart\u012f, skiriama parama<\/strong><\/h4>\n

\u017demiau pateikiamas pavyzdys, kiek paramos b\u016bt\u0173 skiriama paramos gav\u0117jams atitinkamai 2018 m. ir 2019\u00a0m., jeigu param\u0105 skiria gyventojas, dirbantis pagal darbo sutart\u012f.<\/p>\n\n\n\n\n\n\n\n\n
Kalendoriniai metai<\/td>\n\n

2018 m.<\/p>\n<\/td>\n

\n

2019 m.<\/p>\n<\/td>\n<\/tr>\n

Pajam\u0173 suma per metus (prie\u0161 mokes\u010dius), Eur<\/td>\n20\u00a0000<\/td>\n25\u00a0780*<\/td>\n<\/tr>\n
GPM tarifas, %<\/td>\n15<\/td>\n20<\/td>\n<\/tr>\n
Gyventoj\u0173 pajam\u0173 mokestis, Eur<\/strong><\/td>\n3\u00a0000<\/strong><\/td>\n5156<\/strong><\/td>\n<\/tr>\n
Skiriama parama, %<\/td>\n2<\/td>\n1,2<\/td>\n<\/tr>\n
Paramos suma, Eur<\/strong><\/td>\n60,00<\/strong><\/td>\n61,87<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

*D\u0117l mokes\u010di\u0173 reformos 20\u00a0000 Eur pajam\u0173 suma dauginama i\u0161 1,289.<\/p>\n

Pagal auk\u0161\u010diau pateikt\u0105 pavyzd\u012f matoma, kad nors ir skiriamos paramos procentin\u0117 i\u0161rai\u0161ka suma\u017e\u0117jo 40%, ta\u010diau 2019 m. fakti\u0161kai skiriama paramos suma visgi yra didesn\u0117, lyginant su 2018 m. Tod\u0117l paramos gav\u0117jai d\u0117l mokes\u010di\u0173 reformos i\u0161 esm\u0117s nenukent\u0117s, o prie\u0161ingai \u2013 jiems gyventoj\u0173, dirban\u010di\u0173 pagal darbo sutartis, skiriama parama \u0161iek tiek padid\u0117s.<\/p>\n

Individualios veiklos pajamas gaunan\u010di\u0173 gyventoj\u0173 skiriama parama<\/strong><\/h4>\n

Kita vertus, gyventojai, kurie u\u017edirba individualios veiklos pajamas, skirs ma\u017eesn\u0119 paramos sum\u0105, kadangi \u0161ie asmenys moka ma\u017eesn\u012f gyventoj\u0173 pajam\u0173 mokest\u012f nei pagal darbo santykius dirbantys asmenys. Individualios veiklos pajamas gaunan\u010di\u0173 gyventoj\u0173 skiriamos paramos apskai\u010diavimas pateikiamas \u017eemiau.<\/p>\n\n\n\n\n\n\n\n\n\n\n
Kalendoriniai metai<\/td>\n\n

2018 m.<\/p>\n<\/td>\n

\n

2019 m.<\/p>\n<\/td>\n<\/tr>\n

Pajam\u0173 suma per metus, Eur<\/td>\n20\u00a0000<\/td>\n20 000<\/td>\n<\/tr>\n
30% patirt\u0173 i\u0161laid\u0173 suma, Eur<\/td>\n6\u00a0000<\/td>\n6 000<\/td>\n<\/tr>\n
Apmokestinamosios pajamos, Eur<\/strong><\/td>\n14\u00a0000<\/strong><\/td>\n14 000<\/strong><\/td>\n<\/tr>\n
GPM tarifas, %<\/td>\n5<\/td>\n5<\/td>\n<\/tr>\n
Gyventoj\u0173 pajam\u0173 mokestis, Eur<\/strong><\/td>\n700<\/strong><\/td>\n700<\/strong><\/td>\n<\/tr>\n
Skiriama parama, %<\/td>\n2<\/td>\n1,2<\/td>\n<\/tr>\n
Paramos suma, Eur<\/strong><\/td>\n14<\/strong><\/td>\n8,40<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u012evertinus \u012fvairias pajamas gaunan\u010di\u0173 gyventoj\u0173 skiriam\u0105 param\u0105, matosi, kad d\u0117l \u012fsigaliosian\u010di\u0173 pakeitim\u0173 paramos gav\u0117jai gaus 40% ma\u017eiau paramos i\u0161 individuali\u0105 veikl\u0105 vykdan\u010di\u0173 asmen\u0173. \u0160ie poky\u010diai gali tur\u0117ti reik\u0161ming\u0105 \u012ftak\u0105 paramos gav\u0117jams. Kol kas lieka neai\u0161ku, ar vald\u017eia imsis koki\u0173 nors veiksm\u0173, kad b\u016bt\u0173 suma\u017einta \u0161i diferenciacija.<\/p>\n

Advokat\u0173 kontoros \u201eCobalt\u201d asocijuotas teisininkas Martynas Bielskis<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

\u0160ie metai buvo paskutiniai, kuomet gyventojai gal\u0117jo paramos gav\u0117jams skirti iki 2% param\u0105, nuo gyventoj\u0173 pajam\u0173 mokes\u010dio. Kitais metais kei\u010diasi Gyventoj\u0173 pajam\u0173 mokes\u010dio \u012fstatymo 34 str. nuostatos, kurios nurodo, kad nuolatini\u0173 Lietuvos gyventoj\u0173 pra\u0161ymu mokes\u010di\u0173 administratorius tur\u0117s pervesti iki 1,2%..<\/p>\n","protected":false},"author":6,"featured_media":2668,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[29],"country":[92],"class_list":["post-25342","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized-lt","country-lithuania-lt"],"acf":[],"yoast_head":"\nNuo 2020 m. ma\u017e\u0117ja paramos gav\u0117jams skiriamas paramos procentas nuo sumok\u0117to GPM iki 1,2% | COBALT<\/title>\n<meta name=\"description\" content=\"Nuo 2020 m. ma\u017e\u0117ja paramos gav\u0117jams skiriamas paramos procentas nuo sumok\u0117to GPM iki 1,2%. News. Naujienos. Jaunumi. 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