{"id":4296,"date":"2016-07-01T12:15:35","date_gmt":"2016-07-01T10:15:35","guid":{"rendered":"https:\/\/grow.ee\/?p=4296"},"modified":"2016-07-01T12:15:35","modified_gmt":"2016-07-01T10:15:35","slug":"sairausloman-etuuksien-verotus","status":"publish","type":"post","link":"https:\/\/grow.ee\/fi\/haiguspaevade-huvitamise-maksustamine\/","title":{"rendered":"Haigusp\u00e4evade h\u00fcvitamise maksustamine"},"content":{"rendered":"<p style=\"text-align: justify;\">Haigusp\u00e4evade h\u00fcvitamise maksustamine osas, mis puudutab t\u00f6\u00f6andja poolt tehtavaid v\u00e4ljamakseid, on j\u00e4\u00e4nud paljudele segaseks. Lisame m\u00f5ned t\u00e4psustavad selgitused.<\/p>\n<p style=\"text-align: justify;\">T\u00f6\u00f6andja peab maksma 4-st kuni 8-nda haigusp\u00e4evani t\u00f6\u00f6tajale h\u00fcvitist\u00a0 70% keskmisest palgast. H\u00fcvitis maksustatakse vaid tulumaksuga. \u00a0Sotsiaal-, kogumipensioni- ja t\u00f6\u00f6tuskindlustuse makseid sellelt h\u00fcvitiselt ei maksta.<\/p>\n<p style=\"text-align: justify;\">T\u00e4psustuseks seadusele:\u00a0<a href=\"https:\/\/www.riigiteataja.ee\/akt\/ttos#para12b2\" target=\"_blank\">t\u00f6\u00f6tervishoiu ja t\u00f6\u00f6ohutuse seadus (TTOS) \u00a7 122<\/a>\u00a0samas lubab t\u00f6\u00f6andjal maksta h\u00fcvitist kuni 100% keskmisest t\u00f6\u00f6tasust. Seega on haigush\u00fcvitise maksmine keskmise palga ulatuses samuti maksustatud vaid tulumaksuga.<\/p>\n<p style=\"text-align: justify;\">Samad soodustused kehtivad ka juhatuse liikmetele v\u00f5i seda asendava juhtorgani liikmetele. Teiste k\u00e4sundus- ja t\u00f6\u00f6v\u00f5tulepingute alusel t\u00f6\u00f6tavetele isikutele antud soodustus ei laiene.<\/p>\n<p>Pikemalt\u00a0saate lugeda\u00a0<a href=\"http:\/\/www.rmp.ee\/toooigus\/tls\/tooandja-mastava-haigushuvitise-maksustamisest-ja-deklareerimisest-2016-06-15?Print=1&amp;popUp=1\" target=\"_blank\">t\u00e4\u00e4lt\u00e4<\/a>.<\/p>","protected":false},"excerpt":{"rendered":"<p>Haigusp\u00e4evade h\u00fcvitamise maksustamine osas, mis puudutab t\u00f6\u00f6andja poolt tehtavaid v\u00e4ljamakseid, on j\u00e4\u00e4nud paljudele segaseks. Lisame m\u00f5ned t\u00e4psustavad selgitused. T\u00f6\u00f6andja peab maksma 4-st kuni 8-nda haigusp\u00e4evani t\u00f6\u00f6tajale h\u00fcvitist\u00a0 70% keskmisest palgast. H\u00fcvitis maksustatakse vaid tulumaksuga. \u00a0Sotsiaal-, kogumipensioni- ja t\u00f6\u00f6tuskindlustuse makseid sellelt h\u00fcvitiselt ei maksta. T\u00e4psustuseks seadusele:\u00a0t\u00f6\u00f6tervishoiu ja t\u00f6\u00f6ohutuse seadus (TTOS) \u00a7 122\u00a0samas lubab t\u00f6\u00f6andjal maksta h\u00fcvitist [&#8230;]\n","protected":false},"author":3,"featured_media":4315,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[22],"class_list":["post-4296","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-maksud","tag-haiguspaevade-huvitamine"],"_links":{"self":[{"href":"https:\/\/grow.ee\/fi\/wp-json\/wp\/v2\/posts\/4296","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/grow.ee\/fi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/grow.ee\/fi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/grow.ee\/fi\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/grow.ee\/fi\/wp-json\/wp\/v2\/comments?post=4296"}],"version-history":[{"count":0,"href":"https:\/\/grow.ee\/fi\/wp-json\/wp\/v2\/posts\/4296\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/grow.ee\/fi\/wp-json\/"}],"wp:attachment":[{"href":"https:\/\/grow.ee\/fi\/wp-json\/wp\/v2\/media?parent=4296"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/grow.ee\/fi\/wp-json\/wp\/v2\/categories?post=4296"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/grow.ee\/fi\/wp-json\/wp\/v2\/tags?post=4296"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}