{"id":59340,"date":"2014-11-21T00:00:00","date_gmt":"2014-11-21T00:00:00","guid":{"rendered":"https:\/\/1office.co\/blog\/2015-aasta-maksumaarad\/"},"modified":"2018-02-14T13:23:27","modified_gmt":"2018-02-14T13:23:27","slug":"2015-aasta-maksumaarad","status":"publish","type":"post","link":"https:\/\/1office.co\/et\/blog\/2015-aasta-maksumaarad\/","title":{"rendered":"2015 aasta maksum\u00e4\u00e4rad"},"content":{"rendered":"<p>Maksum\u00e4\u00e4rad ja maksuvaba tulu suurus Eestis muutuvad 2015. aastast. Jaanuarist muutuvad tulumaksu m\u00e4\u00e4r, maksuvaba tulu, t\u00e4iendav maksuvaba tulu pensioni korral, sotsiaalmaksu minimaalse kohustuse aluseks olev kuum\u00e4\u00e4r ning t\u00f6\u00f6tuskindlustusmakse m\u00e4\u00e4rad.<\/p>\n<h3>2015 aasta maksum\u00e4\u00e4rad on:<\/h3>\n<ul>\n<li>Tulumaksu m\u00e4\u00e4r <strong>20%<\/strong><\/li>\n<li>Maksuvaba tulu <strong>154 eurot<\/strong> kuus (rakendamiseks peab olema v\u00e4ljamakse saaja avaldus)<\/li>\n<li>T\u00e4iendav maksuvaba tulu pensioni korral <strong>220 eurot kuus\u00a0<\/strong>(rakendub ainult I ja II samba pensioni maksjatele).<\/li>\n<li>T\u00e4iendav maksuvaba tulu t\u00f6\u00f6\u00f5nnetuse- v\u00f5i kutsehaigush\u00fcvitise korral <strong>64 eurot kuus<\/strong> (rakendamiseks peab olema v\u00e4ljamakse saaja avaldus)<\/li>\n<li>Sotsiaalmaksu m\u00e4\u00e4r 33%. Sotsiaalmaksu minimaalse kohustuse aluseks olev kuum\u00e4\u00e4r on <strong>355 eurot<\/strong> (2014. aastal kehtinud 320 euro asemel), st sotsiaalmaksu minimaalne kohustus on<strong> 117,15 eurot<\/strong> kuus ka osakoormusel t\u00f6\u00f6tamisel.<\/li>\n<li>T\u00f6\u00f6tuskindlustusmakse m\u00e4\u00e4rad on<strong> t\u00f6\u00f6tajale 1,6%<\/strong> ja <strong>t\u00f6\u00f6andjale 0,8%. <\/strong><a href=\"http:\/\/www.emta.ee\/index.php?id=14303\" target=\"_blank\" rel=\"noopener\">Loe lisa&gt;&gt;<\/a><\/li>\n<li>Kogumispensioni makse m\u00e4\u00e4r 2% v\u00f5i 3%. Kogumispensioni makse kinnipidamise kohustust ning aastatel 2014-2017 konkreetsele isikule rakenduva maksem\u00e4\u00e4ra saab kontrollida isikukoodi j\u00e4rgi v\u00f5i massp\u00e4ringuga <a href=\"http:\/\/www.pensionikeskus.ee\/?id=651\" target=\"_blank\" rel=\"noopener\">Pensionikeskusest<\/a>. Samal aadressil tuleb eakate t\u00f6\u00f6tajate puhul kontrollida kohustusliku kogumispensioni kinnipidamise l\u00f5pukuup\u00e4eva.<\/li>\n<\/ul>\n<p>Juhul kui 2014.aasta detsembri eest makstakse t\u00f6\u00f6tasu v\u00e4lja jaanuaris, tuleb maksum\u00e4\u00e4rad arvestada 2015. aasta normide j\u00e4rgi ja deklareerida jaanuarikuu eest esitataval \u00a0TSD vormil.<br \/>\nLisainfo saamiseks v\u00f5ta \u00fchendust 1Office Eesti raamatupidajatega kirjutades <strong>contact@1office.ee<\/strong> v\u00f5i <strong>+372 631 1118<\/strong>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Maksum\u00e4\u00e4rad ja maksuvaba tulu suurus Eestis muutuvad 2015. aastast. Jaanuarist muutuvad tulumaksu m\u00e4\u00e4r, maksuvaba tulu, t\u00e4iendav maksuvaba tulu pensioni korral, sotsiaalmaksu minimaalse kohustuse aluseks olev kuum\u00e4\u00e4r ning t\u00f6\u00f6tuskindlustusmakse m\u00e4\u00e4rad. 2015 aasta maksum\u00e4\u00e4rad on: Tulumaksu m\u00e4\u00e4r 20% Maksuvaba tulu 154 eurot kuus (rakendamiseks peab olema v\u00e4ljamakse saaja avaldus) T\u00e4iendav maksuvaba tulu pensioni korral 220 eurot kuus\u00a0(rakendub&hellip;<\/p>\n","protected":false},"author":1,"featured_media":61070,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":"","_wp_rev_ctl_limit":""},"categories":[347,353,358,361],"tags":[],"class_list":["post-59340","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-maksud","category-eesti","category-seadused","category-uudis","category-347","category-353","category-358","category-361","description-off"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v22.1 (Yoast SEO v27.0) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>2015 aasta maksum\u00e4\u00e4rad | 1Office Eesti<\/title>\n<meta name=\"description\" content=\"2015 aasta maksum\u00e4\u00e4rad ja maksuvaba tulu suurus Eestis erinevad eelnevatest aastatest . 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