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      Field/EMTAK

      Ksenija Shinwari

      Corporate business media and news feed
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      Erisoodustus on mis tahes toode, teenus või muu hüve, mida pakutakse töötajale❗️ või juhatuse liikmele❗️ Erisoodustused maksustatakse tulumaksumääraga 20/80 ja

      Erisoodustused ja maksud

      Andmerobot

      Erisoodustus on mis tahes toode, teenus või muu hüve, mida pakutakse töötajale❗️ või juhatuse liikmele❗️ Erisoodustused maksustatakse tulumaksumääraga 20/80 ja sotsiaalmaksuga 33%. Maksud on kokkuvõttes ca 66% peale, kuna sotsmaks arvestatakse koos tulumaksuga summalt.   Näide: ettevõte ostis kontorisse töötajate jaoks teed/kohvi summas 100 eurot koos käibemaksuga: 1. käibemaksu maha arvata ei saa 2. […]

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