{"id":261,"date":"2015-02-04T12:05:11","date_gmt":"2015-02-04T12:05:11","guid":{"rendered":"http:\/\/www.raamatupidamisteenus.eu\/ee\/?p=261"},"modified":"2015-02-04T12:40:20","modified_gmt":"2015-02-04T12:40:20","slug":"maksuinfo-2015","status":"publish","type":"post","link":"http:\/\/www.raamatupidamisteenus.eu\/ee\/maksuinfo-2015\/","title":{"rendered":"Maksuinfo 2015"},"content":{"rendered":"<p><strong>2015. maksum\u00e4\u00e4rad, maksuvaba tulu suurus, t\u00f6\u00f6tasu alamm\u00e4\u00e4r (miinimumpalk)<\/strong><br \/>\n<UL><\/p>\n<li>Tulumaksu kinnipidamise m\u00e4\u00e4r on <b>20%<\/b> (<a href=\"https:\/\/www.riigiteataja.ee\/akt\/123122014004?leiaKehtiv#para4\" rel=\"external\">TMS \u00a7 4 lg 1 p 2<\/a>).<\/li>\n<li>Maksuvaba tulu on <b>154 EUR\/kuus<\/b> (<a href=\"https:\/\/www.riigiteataja.ee\/akt\/123122013023?leiaKehtiv#para23\" rel=\"external\">TMS \u00a7 23<\/a>).<\/li>\n<li>Sotsiaalmaksu m\u00e4\u00e4r on <b>33%<\/b> (<a href=\"https:\/\/www.riigiteataja.ee\/akt\/111072014025?leiaKehtiv#para7\" rel=\"external\">SMS \u00a7 7 lg 1<\/a>).<\/li>\n<li>Sotsiaalmaksu kuum\u00e4\u00e4r on <b>355 EUR<\/b>, st sotsiaalmaksu minimaalne kohustus on <span style=\"white-space: nowrap\">355 x 33%=<\/span> <b>117.15 EUR\/kuus<\/b> .<br \/>\n                    (<a href=\"https:\/\/www.riigiteataja.ee\/akt\/129122014079#para2lg10\" rel=\"external\">2015 RES \u00a7 2 lg 10<\/a>,<br \/>\n                    <a href=\"https:\/\/www.riigiteataja.ee\/akt\/111072014025#para2lg2\" rel=\"external\">SMS \u00a7 2 lg 2<\/a>)\n                <\/li>\n<li>T\u00f6\u00f6tuskindlustusmakse m\u00e4\u00e4rad on:\n<ul>\n<li>t\u00f6\u00f6tajale <b>1,6%<\/b> (<a href=\"https:\/\/www.riigiteataja.ee\/akt\/128092014002&#038;searchCurrent#para2\" rel=\"external\">VV m\u00e4\u00e4rus nr. 151. \u00a7 2<\/a>).<\/li>\n<li>t\u00f6\u00f6andjale <b>0,8%<\/b> (<a href=\"https:\/\/www.riigiteataja.ee\/akt\/128092014002&#038;searchCurrent#para3\" rel=\"external\">VV m\u00e4\u00e4rus nr. 151. \u00a7 3<\/a>).<\/li>\n<\/ul>\n<\/li>\n<li>Kogumispensioni makse m\u00e4\u00e4r on <b>2% v\u00f5i 3%<\/b> k\u00f5ikidele liitunutele ja 0% k\u00f5igile mitteliitunutele. Kogumispensioniga liitumist saab kontrollida <a style=\"font-size: 1em;\" href=\"http:\/\/www.pensionikeskus.ee\/?id=652\" rel=\"external\">siit<\/a> (<a href=\"https:\/\/www.riigiteataja.ee\/akt\/123122013043#para9\" rel=\"external\">KPS \u00a7 9<\/a>).  <\/li>\n<li>T\u00f6\u00f6tasu alamm\u00e4\u00e4r (miinimumpalk) on:\n<ul>\n<li>kuus <b>390 EUR<\/b> (<a href=\"https:\/\/www.riigiteataja.ee\/akt\/103122013004#para1\" rel=\"external\">VV m\u00e4\u00e4rus nr. 166. \u00a7 1<\/a>).<\/li>\n<li>tunnis <b>2.34 EUR<\/b> (<a href=\"https:\/\/www.riigiteataja.ee\/akt\/103122013004#para1\" rel=\"external\">VV m\u00e4\u00e4rus nr. 166. \u00a7 1<\/a>).<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>2015. maksum\u00e4\u00e4rad, maksuvaba tulu suurus, t\u00f6\u00f6tasu alamm\u00e4\u00e4r (miinimumpalk) Tulumaksu kinnipidamise m\u00e4\u00e4r on 20% (TMS \u00a7 4 lg 1 p 2). Maksuvaba tulu on 154 EUR\/kuus (TMS \u00a7 23). Sotsiaalmaksu m\u00e4\u00e4r on 33% (SMS \u00a7 7 lg 1). Sotsiaalmaksu kuum\u00e4\u00e4r on 355 EUR, st sotsiaalmaksu minimaalne kohustus on 355 x 33%= 117.15 EUR\/kuus . (2015 RES &hellip; <a href=\"http:\/\/www.raamatupidamisteenus.eu\/ee\/maksuinfo-2015\/\" class=\"more-link\">Continue reading <span class=\"screen-reader-text\">Maksuinfo 2015<\/span> <span class=\"meta-nav\">&rarr;<\/span><\/a><\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[8,9,4,5,10,6],"tags":[106,82,83,104,90,103,102,98,105,96,92,85,86,94,88,97,100,69,91,99,87,95,81,93,101,89],"_links":{"self":[{"href":"http:\/\/www.raamatupidamisteenus.eu\/ee\/wp-json\/wp\/v2\/posts\/261"}],"collection":[{"href":"http:\/\/www.raamatupidamisteenus.eu\/ee\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/www.raamatupidamisteenus.eu\/ee\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/www.raamatupidamisteenus.eu\/ee\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"http:\/\/www.raamatupidamisteenus.eu\/ee\/wp-json\/wp\/v2\/comments?post=261"}],"version-history":[{"count":1,"href":"http:\/\/www.raamatupidamisteenus.eu\/ee\/wp-json\/wp\/v2\/posts\/261\/revisions"}],"predecessor-version":[{"id":263,"href":"http:\/\/www.raamatupidamisteenus.eu\/ee\/wp-json\/wp\/v2\/posts\/261\/revisions\/263"}],"wp:attachment":[{"href":"http:\/\/www.raamatupidamisteenus.eu\/ee\/wp-json\/wp\/v2\/media?parent=261"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.raamatupidamisteenus.eu\/ee\/wp-json\/wp\/v2\/categories?post=261"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.raamatupidamisteenus.eu\/ee\/wp-json\/wp\/v2\/tags?post=261"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}