{"id":130,"date":"2022-01-20T09:18:00","date_gmt":"2022-01-20T09:18:00","guid":{"rendered":"http:\/\/demo.thimpress.com\/eduma\/?p=130"},"modified":"2022-04-27T12:21:29","modified_gmt":"2022-04-27T12:21:29","slug":"becoming-a-better-designer","status":"publish","type":"post","link":"https:\/\/www.kapitanovas.lt\/index.php\/2022\/01\/20\/becoming-a-better-designer\/","title":{"rendered":"\u0160I\u0172 MET\u0172 NAUJOV\u0116 \u2013 DVI NPD FORMUL\u0116S. KAS KEISIS?"},"content":{"rendered":"<p><strong>2021 met\u0173 pabaigoje LR Seimas pakeit\u0117 nuo 2022 met\u0173 sausio 1 dienos Gyventoj\u0173 pajam\u0173 mokes\u010dio neapmokestinamo pajam\u0173 dyd\u017eio (toliau \u2013 NPD) formules. Naujov\u0117, kurios niekada nebuvo \u2013 dabar yra dvi formul\u0117s. Viena formul\u0117 \u2013 jei darbo u\u017emokestis siekia 1 678 eurus per m\u0117nes\u012f, o kita \u2013 kai \u0161i suma yra vir\u0161ijama.<\/strong><\/p>\n<p>Jei darbuotojo darbo u\u017emokestis ma\u017eesnis, pritaikius geresn\u0119 formul\u0119, jis gaus daugiau pinig\u0173. Ta\u010diau dviej\u0173 formuli\u0173 atsiradimas sukels galvos skausm\u0105 buhalteriui, kuris skai\u010diuoja darbuotojui darbo u\u017emokest\u012f ir pagal darbuotojo pra\u0161ym\u0105 taiko NPD formul\u0119.<\/p>\n<p>Gali nutikti taip, kad vien\u0105 m\u0117nes\u012f darbuotojui bus taikoma viena formul\u0117, o kit\u0105 m\u0117nes\u012f \u2013 jau kita. Pavyzd\u017eiui, jei darbuotojui bus skirta premija ar kitokia papildoma i\u0161moka. Noriu pamin\u0117ti, kad buhalteriui taikyti formules n\u0117ra sud\u0117tinga, ta\u010diau darbuotoj\u0105, gaunant\u012f darbo u\u017emokest\u012f, formul\u0117s nedomina. J\u012f domina darbo u\u017emokestis \u012f \u201erankas\u201c.<\/p>\n<p>Esmin\u0117 problema bus 2023 metai, kai mokes\u010di\u0173 administratorius pagal kiekvien\u0105 darbuotoj\u0105 suformuoja metin\u0119 Gyventoj\u0173 pajam\u0173 mokes\u010di\u0173 (GPM) deklaracij\u0105 ir tuo pa\u010diu pritaiko metin\u0119 neapmokestinamo pajam\u0173 dyd\u017eio formul\u0119 (MNPD).<\/p>\n<p>Mokes\u010di\u0173 administratorius taip pat tur\u0117s dvi formules. Manau, kad daliai darbuotoj\u0173 d\u0117l MNPD (taip jau vyksta eil\u0119 met\u0173) teks papildomai sumok\u0117ti gyventoj\u0173 pajam\u0173 mokest\u012f, nes \u012f MNPD \u012fskai\u010diuojamas ne tik darbo u\u017emokestis, kur\u012f gauna darbuotojas, bet ir kitos pajamos, pavyzd\u017eiui dividendai, pal\u016bkanos, \u012fvairaus turto pardavimas ir kt.<\/p>\n<p>Praktika tokia, kad jei metams pasibaigus darbuotojui reikia papildomai sumok\u0117ti, kyla nepasitenkinimas, kod\u0117l privalu mok\u0117ti. Tokiais atvejais da\u017eniausiai mokes\u010di\u0173 administratoriai nuo ai\u0161kaus paai\u0161kinimo atsitraukia sakydami, jog neteisingai paskai\u010diavo buhalter\u0117.<\/p>\n<p>Vis d\u0117lto ji teisingai skai\u010diuoja darbo u\u017emokest\u012f ir teisingai i\u0161skaito mokes\u010dius. Sud\u0117tingiausia paai\u0161kinti darbuotojui, kad visa problema yra NPD formul\u0117, t.y. \u012fmon\u0117 taiko NPD formul\u0119, o mokes\u010di\u0173 administratorius MNPD formul\u0119 ir tod\u0117l darbuotojui tenka primok\u0117ti GPM.<\/p>\n<p>2023 metais bus tik vienas geras aspektas \u2013 galb\u016bt darbuotojas nekaltins buhalterio, kad jis neteisingai paskai\u010diavo mokes\u010dius. Nuo 2022 met\u0173 gegu\u017e\u0117s 1 dienos nelieka buhalterio, atsiranda apskait\u0105 vedantis asmuo.<\/p>\n<p>\u0160i\u0173 met\u0173 prad\u017eiai a\u0161 si\u016blau labai atid\u017eiai pasirinkti vien\u0105 i\u0161 formuli\u0173, t.y. geresn\u0119 formul\u0119 taikyti tik tiems darbuotojams, kurie gauna tik minimali\u0105 alg\u0105 ir joki\u0173 kit\u0173 pajam\u0173 neu\u017edirba. Jei darbuotojui met\u0173 eigoje yra skiriamos premijos ar kitos i\u0161mokos, si\u016bly\u010diau taikyti blogesn\u0119 formul\u0119, t.y. i\u0161 darbuotojo i\u0161skaityti daugiau mokes\u010di\u0173. Visk\u0105 i\u0161lygins mokes\u010di\u0173 administratorius, taikydamas MNPD formul\u0119. Laimingesnis darbuotojas yra tada, kai jis gauna i\u0161mok\u0105 metams pasibaigus i\u0161 mokes\u010di\u0173 inspekcijos, nei tokiu atveju, kai pa\u010diam tenka primok\u0117ti.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>https:\/\/www.countline.lt\/arturas-kapitanovas-siu-metu-naujove-dvi-npd-formules-kas-keisis\/<\/p>\n","protected":false},"author":1,"featured_media":17462,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"video","meta":{"_bbp_topic_count":0,"_bbp_reply_count":0,"_bbp_total_topic_count":0,"_bbp_total_reply_count":0,"_bbp_voice_count":0,"_bbp_anonymous_reply_count":0,"_bbp_topic_count_hidden":0,"_bbp_reply_count_hidden":0,"_bbp_forum_subforum_count":0,"footnotes":""},"categories":[18],"tags":[20,22],"class_list":["post-130","post","type-post","status-publish","format-video","has-post-thumbnail","hentry","category-design-branding","tag-designer","tag-thimpress","post_format-post-format-video"],"_links":{"self":[{"href":"https:\/\/www.kapitanovas.lt\/index.php\/wp-json\/wp\/v2\/posts\/130","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.kapitanovas.lt\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.kapitanovas.lt\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.kapitanovas.lt\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.kapitanovas.lt\/index.php\/wp-json\/wp\/v2\/comments?post=130"}],"version-history":[{"count":6,"href":"https:\/\/www.kapitanovas.lt\/index.php\/wp-json\/wp\/v2\/posts\/130\/revisions"}],"predecessor-version":[{"id":17277,"href":"https:\/\/www.kapitanovas.lt\/index.php\/wp-json\/wp\/v2\/posts\/130\/revisions\/17277"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.kapitanovas.lt\/index.php\/wp-json\/wp\/v2\/media\/17462"}],"wp:attachment":[{"href":"https:\/\/www.kapitanovas.lt\/index.php\/wp-json\/wp\/v2\/media?parent=130"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.kapitanovas.lt\/index.php\/wp-json\/wp\/v2\/categories?post=130"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.kapitanovas.lt\/index.php\/wp-json\/wp\/v2\/tags?post=130"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}