{"id":2325,"date":"2019-06-26T09:38:36","date_gmt":"2019-06-26T07:38:36","guid":{"rendered":"http:\/\/lzf.lv\/?p=2325"},"modified":"2019-11-12T10:04:19","modified_gmt":"2019-11-12T08:04:19","slug":"ar-sezonas-laukstradnieka-nodokli-darba-devejam-mazaks-nodokla-slogs-2","status":"publish","type":"post","link":"https:\/\/lzf.lv\/?p=2325","title":{"rendered":"Ar sezonas laukstr\u0101dnieka nodokli \u2013 darba dev\u0113jam maz\u0101ks nodok\u013ca slogs"},"content":{"rendered":"

Zemkop\u012bbas ministrija atg\u0101dina, ka aug\u013cu, ogu un d\u0101rze\u0146u, tai skait\u0101 kartupe\u013cu audz\u0113t\u0101ji var darbiniekiem piem\u0113rot \u012bpa\u0161o sezonas laukstr\u0101dnieku ien\u0101kuma nodok\u013ca re\u017e\u012bmu, t\u0101d\u0113j\u0101di noz\u012bm\u012bgi samazinot darbasp\u0113ka nodok\u013cu slogu. To nosaka likums \u201ePar iedz\u012bvot\u0101ju ien\u0101kuma nodokli\u201d<\/a><\/em>.<\/p>\n

\u0160o atviegloto nodok\u013ca re\u017e\u012bmu var izmantot t\u0101ds darba dev\u0113js (lauksaimnieks), kur\u0161 \u012bpa\u0161um\u0101, past\u0101v\u012bg\u0101 lieto\u0161an\u0101 vai nom\u0101 eso\u0161u lauksaimniec\u012bbas zemi izmanto aug\u013ckoku, ogul\u0101ju vai d\u0101rze\u0146u audz\u0113\u0161anai un k\u0101rt\u0113j\u0101 gad\u0101 to ir pieteicis vienotajam plat\u012bbas maks\u0101jumam.<\/p>\n

Sezonas laukstr\u0101dnieku ien\u0101kuma nodok\u013ca re\u017e\u012bmu var piem\u0113rot sezonas laukstr\u0101dniekam (darba \u0146\u0113m\u0113jam), kas tiek nodarbin\u0101ts no 1. apr\u012b\u013ca l\u012bdz 30. novembrim un str\u0101d\u0101 sezonas rakstura darbos – aug\u013ckoku, ogul\u0101ju un d\u0101rze\u0146u s\u0113j\u0101 vai st\u0101d\u012b\u0161an\u0101, s\u0113jumu un st\u0101d\u012bjumu kop\u0161an\u0101, ra\u017eas nov\u0101k\u0161an\u0101, aug\u013cu, ogu un d\u0101rze\u0146u \u0161\u0137iro\u0161an\u0101.<\/p>\n

Maksim\u0101lais nodarbin\u0101\u0161anas termi\u0146\u0161, kur\u0101 sezonas laukstr\u0101dniekam var piem\u0113rot \u0161o \u012bpa\u0161o ien\u0101kuma nodok\u013ca re\u017e\u012bmu, nevar p\u0101rsniegt 65 nostr\u0101d\u0101t\u0101s dienas (period\u0101 no 1. apr\u012b\u013ca l\u012bdz 30. novembrim), un sezonas laukstr\u0101dnieka maksim\u0101lie ien\u0101kumi nevar p\u0101rsniegt 3000 eiro. Ja tiek p\u0101rsniegts k\u0101ds no \u0161iem ierobe\u017eojumiem, ar sezonas laukstr\u0101dnieku (darba \u0146\u0113m\u0113ju) var sl\u0113gt darba l\u012bgumu un darbasp\u0113ka nodok\u013cus maks\u0101t visp\u0101r\u0113j\u0101 k\u0101rt\u012bb\u0101.<\/p>\n

Sezonas laukstr\u0101dnieka ien\u0101kuma nodoklis ir 15 procenti no laukstr\u0101dnieka nopeln\u012bt\u0101 atalgojuma, bet ne maz\u0101k par 0,70 eiro par katru nostr\u0101d\u0101to dienu. Sezonas laukstr\u0101dnieks (darba \u0146\u0113m\u0113js) k\u013c\u016bst soci\u0101li apdro\u0161in\u0101ts pensijai, ja pie viena vai vair\u0101kiem darba dev\u0113jiem nopeln\u012btais ien\u0101kums m\u0113nes\u012b p\u0101rsniedz 70 eiro.<\/p>\n

Priek\u0161roc\u012bbas: <\/u><\/strong><\/p>\n\n\n\n\n\n\n\n
<\/td>\nSezonas laukstr\u0101dnieku ien\u0101kuma nodoklis<\/td>\nVisp\u0101r\u0113jais darbasp\u0113ku nodok\u013cu re\u017e\u012bms<\/td>\n<\/tr>\n
Nodoklis<\/td>\n15%<\/strong> (IIN un VSAOI)<\/td>\n25%<\/strong> IIN
\n35,09%<\/strong> VSAOI<\/td>\n<\/tr>\n
L\u012bguma forma<\/td>\nMutiska<\/strong><\/td>\nDarba l\u012bgums<\/strong><\/td>\n<\/tr>\n
Zi\u0146ojums VIDam par darbinieku pie\u0146em\u0161anu darb\u0101<\/td>\nNav<\/strong> j\u0101sniedz<\/td>\nIr<\/strong> j\u0101sniedz<\/td>\n<\/tr>\n
Zi\u0146ojums VIDam par darbiniekiem, to atl\u012bdz\u012bbu, un apr\u0113\u0137in\u0101tajiem nodok\u013ciem<\/td>\nIzveido LAD<\/strong> IT sist\u0113ma<\/td>\nDarba dev\u0113jam<\/strong> j\u0101pilda<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Ar\u012b viesstr\u0101dniekiem, pension\u0101riem, bezdarbniekiem, b\u0113rniem var piem\u0113rot \u0161o nodok\u013ca re\u017e\u012bmu! <\/u><\/b><\/p>\n

Darba dev\u0113jam (lauksaimniekam), kur\u0161 nodarbina sezonas laukstr\u0101dniekus, zi\u0146ojums par nodarbin\u0101taj\u0101m person\u0101m, vi\u0146u ien\u0101kumiem un apr\u0113\u0137in\u0101to ien\u0101kuma nodokli Valsts ie\u0146\u0113mumu dienest\u0101 (VID) j\u0101sniedz vienu reizi m\u0113nes\u012b.<\/p>\n

Darba dev\u0113jiem (lauksaimniekiem), kas nodarbina sezonas laukstr\u0101dniekus, j\u0101izmanto Lauku atbalsta dienesta (LAD) inform\u0101cijas sist\u0113ma, taj\u0101 re\u0123istr\u0113jot sezonas laukstr\u0101dniekus, ien\u0101kumu g\u016b\u0161anas dienu, nosl\u0113gto l\u012bgumu formu un sezonas laukstr\u0101dniekiem apr\u0113\u0137in\u0101to atl\u012bdz\u012bbu par darbu. LAD inform\u0101cijas sist\u0113ma autom\u0101tiski apr\u0113\u0137ina sezonas laukstr\u0101dnieku ien\u0101kuma nodokli. N\u0101kamaj\u0101 dien\u0101 p\u0113c nodarbin\u0101\u0161anas m\u0113ne\u0161a p\u0113d\u0113j\u0101s dienas LAD inform\u0101cijas sist\u0113ma \u013cauj darba dev\u0113jiem ieg\u016bt visus m\u0113ne\u0161a laik\u0101 LAD inform\u0101cijas sist\u0113m\u0101 ievad\u012btos datus un apr\u0113\u0137in\u0101to nodok\u013ca apm\u0113ru apkopot\u0101 veid\u0101 iesnieg\u0161anai VID.<\/p>\n

Lai sa\u0146emtu LAD sist\u0113m\u0101 piek\u013cuvi sezonas laukstr\u0101dnieku ien\u0101kuma nodok\u013ca re\u017e\u012bmam, j\u0101b\u016bt VPM deklar\u0113tam vismaz vienam no 68 kult\u016braugu kodiem<\/strong>, kas min\u0113ti noteikumu Nr.166 pielikum\u0101 (pieejami \u0161eit: https:\/\/likumi.lv\/doc.php?id=265360<\/a>), tai skait\u0101 kartupe\u013cu , lopbar\u012bbas bie\u0161u, cukurbie\u0161u, gar\u0161augu un \u0101rstniec\u012bbas augu audz\u0113t\u0101jiem, kokaugu st\u0101daudz\u0113tav\u0101m.<\/p>\n

Video pam\u0101c\u012bba par sezonas laukstr\u0101dnieku nodarbin\u0101\u0161anu, izmantojot LAD inform\u0101cijas sist\u0113mu pieejama \u0161eit: https:\/\/vimeo.com\/214148838<\/a><\/p>\n

Savuk\u0101rt Ministru kabineta 2014.gada 25.marta noteikumi Nr.166 \u201cNoteikumi par Lauku atbalsta dienesta inform\u0101cijas sist\u0113mu sezonas laukstr\u0101dnieku ien\u0101kuma nodok\u013ca piem\u0113ro\u0161anas nodro\u0161in\u0101\u0161anai\u201d<\/a><\/em> noteic, ka uz\u0146\u0113m\u0113jam piek\u013cuve LAD inform\u0101cijas sist\u0113mai ir tad, ja darba dev\u0113js (lauksaimnieks), kur\u0161 nodarbina sezonas laukstr\u0101dniekus, ir vienot\u0101 plat\u012bbas maks\u0101juma pieteikum\u0101 nor\u0101d\u012bjis vismaz vienu no noteikumu pielikum\u0101 min\u0113tajiem kult\u016braugu kodiem.<\/p>\n

Inform\u0101cijas avots: ZM<\/p>\n","protected":false},"excerpt":{"rendered":"

Zemkop\u012bbas ministrija atg\u0101dina, ka aug\u013cu, ogu un d\u0101rze\u0146u, tai skait\u0101 kartupe\u013cu audz\u0113t\u0101ji var darbiniekiem piem\u0113rot \u012bpa\u0161o sezonas laukstr\u0101dnieku ien\u0101kuma nodok\u013ca […Las\u012bt vair\u0101k]<\/a><\/p>\n<\/div>","protected":false},"author":2,"featured_media":1234,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2325","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-aktualitates"],"_links":{"self":[{"href":"https:\/\/lzf.lv\/index.php?rest_route=\/wp\/v2\/posts\/2325","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/lzf.lv\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/lzf.lv\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/lzf.lv\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/lzf.lv\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=2325"}],"version-history":[{"count":3,"href":"https:\/\/lzf.lv\/index.php?rest_route=\/wp\/v2\/posts\/2325\/revisions"}],"predecessor-version":[{"id":2627,"href":"https:\/\/lzf.lv\/index.php?rest_route=\/wp\/v2\/posts\/2325\/revisions\/2627"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lzf.lv\/index.php?rest_route=\/wp\/v2\/media\/1234"}],"wp:attachment":[{"href":"https:\/\/lzf.lv\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2325"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lzf.lv\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=2325"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lzf.lv\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2325"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}