Kodėl aš likau skolingas valstybei?

Pavasaris

Atvira širdimi, su viltimi, kad gausite pinigų, atsidarote gyventojų pajamų mokesčio deklaraciją, o ten… O ten! Ten rašo, kad Jūs skolingas valstybei ir turite iki gegužės 1 dienos sumokėti nesumokėtus mokesčius. Kodėl?! Juk visus metus sąžiningai mokėjote mokesčius! Iš kur tos skolos?!

O skolos gali atsirasti labai paprastai. Yra toks dalykas mokesčių pasaulyje kaip neapmokestinamasis pajamų dydis, sutrumpintai vadinamas NPD. Jis atimamas iš Jūsų pajamų ir tik skirtumas dauginamas iš pajamų mokesčio tarifo. Viskas būtų gerai, jei NPD būtų fiksuotas. Deja, taip nėra, todėl jis ir sujaukia visus popierius. Tad apie viską iš eilės.

Kaip vyksta gyvenimas?

Jūs savo darbovietėje (arba Sodroje, jeigu gaunate pašalpą) galėjote paprašyti, kad taikytų Jums priklausantį mėnesinį NPD. O Jums kas mėnesį galėjo būti taikomas toks NPD:

  1. Jeigu 2015 m. per mėnesį uždirbote 290 Eur ar mažiau, Jums tą mėnesį priklausė 166 Eur NPD (nuo 2016 m. uždirbant minimumą ar mažiau priklauso 200 Eur NPD).
  2. Jeigu 2015 m. per mėnesį uždirbote daugiau nei 290 Eur, Jums priklausantis NPD buvo apskaičiuojamas pagal formulę (kaip apskaičiuojamas NPD nuo 2016 m. jau rašiau):

    NPD = 166 € – 0,26 × (alga – 290 €)

    Pavyzdžiui, per mėnesį uždirbote 800 Eur, tai Jums priklausė 33,40 Eur NPD (166 € – 0,26 × [800 € – 290 €]). Taigi tą mėnesį turėjote sumokėti 114,99 Eur pajamų mokesčio (800 € – 33,40 € = 766,60 € × 15 %).

  3. Jeigu 2015 m. per mėnesį uždirbote daugiau nei 928,45 Eur, Jums NPD nepriklausė.

Taigi Jūs dirbate, uždirbate, o buhalterija apskaičiuoja Jums priklausantį NPD, išskaičiuoja mokesčius ir juos sumoka į biudžetą. Viskas paprasta, nieko galvoti nereikia.

Kas nutinka metams pasibaigus?

O metams pasibaigus niekam neįdomu, kiek kokio NPD Jums pritaikė kas mėnesį. Gyventojų pajamų mokesčio deklaracijoje susumuojamos visos Jūsų pajamos ir pagal jas skaičiuojamas jau ne mėnesinis, o metinis NPD:

  1. Jeigu per 2015 m. uždirbote ne daugiau 3 480 Eur, Jums priklauso 1 992 Eur metinis NPD.
  2. Jeigu per 2015 m. uždirbote daugiau nei 3 480 Eur, Jums priklausantis metinis NPD apskaičiuojamas pagal formulę:

    NPD = 1 992 € – 0,26 × (pajamos – 3 480 €)

  3. Jeigu per 2015 m. uždirbote daugiau nei 11 141 Eur, Jums NPD apskritai nepriklauso.

Galite pastebėti, kad visi skaičiai gauti mėnesiniam NPD taikytinas sumas padauginus iš 12 mėnesių. Jeigu kiekvieną mėnesį tvarkingai uždirbate tą pačią sumą, Jums metų pabaigoje jokie neatitikimai nesusidarys. Ir galėsite sau toliau ramiai gyventi.

Kada susidaro neatitikimai?

Neatitikimai susidaro tada, kai Jūsų pajamos kinta. Priežasčių gali būti visokių: liga, premijos, nemokamos atostogos, nedarbas, padidintas atlyginimas. Pažiūrėkime į konkrečius pavyzdžius.

1 pavyzdys. Ligos pašalpa

Jūs dirbote ir kas mėnesį uždirbote 900 Eur ant popieriaus. Tačiau vieną gūdžią lapkričio dieną Jūs susirgote ir gavote nedarbingumą. Liga pasitaikė ne iš lengvųjų, todėl Jūs namuose praleidote 3 savaites. Labai nesigilindami į skaičiavimus tarkime, kad darbdavys Jums tą mėnesį ant popieriaus priskaičiavo 280 Eur, o Sodra – 350 Eur. Kad būtų aiškiau, rodau lentelę:

NPD1
* Jums kas mėnesį taikė 7,40 Eur NPD (166 € – 0,26 × [900 € – 290 €]). Dėl to iš Jūsų išskaičiuodavo 133,89 Eur gyventojų pajamų mokesčio (900 € – 7,40 € = 892,60 € × 15 %).
** Darbdavys pritaikė Jums NPD tokį, koks priklauso pagal uždirbtą sumą – 280 Eur. Kitaip tariant, maksimalų NPD – 166 Eur.
*** Sodra skaičiavo gyventojų pajamų mokestį nuo visos Jums skirtos pašalpos (350 € × 15 % = 52,50 €).

Taigi turime, kad per 2015 metus Jūs gavote 10 530 Eur pajamų ir sumokėjote 1 542 Eur mokesčių (deklaracijoje sumos apvalinamos iki sveikųjų skaičių). Metų pabaigoje pildote deklaraciją ir pagal Jūsų metines pajamas apskaičiuojama, kad Jums priklauso 159 Eur NPD (1 992 € – 0,26 × [10 530 € – 3 480 €]). O Jūs gi pritaikėte 247,40 Eur. Pritaikius metinį NPD paaiškėja, kad Jums 2015 m. reikėjo sumokėti 1 556 Eur gyventojų pajamų mokesčio (10 530 € – 159 € = 10 371 € × 15 %). Kadangi metų eigoje Jūs sumokėjote 1 542 Eur, atsiranda 14 Eur (1 556 € – 1 542 €) skola biudžetui, kurią turite padengti iki gegužės 1 dienos.

2 pavyzdys. Premija

Uždirbdami tuos pačius 900 Eur nesirgote, bet gruodžio mėnesį gavote metinę 900 Eur premiją už gerus rezultatus. Jūsų pajamos atrodo taip:

NPD2
* Jūs uždirbote daugiau nei 928,45 Eur, todėl NPD Jums nepriklauso. Darbdavys gyventojų pajamų mokestį išskaičiavo nuo visos priskaičiuotos sumos (1 800 € × 15 % = 270 €).

Per 2015 metus Jūs gavote 11 700 Eur pajamų ir sumokėjote 1 743 Eur mokesčių. Tačiau pagal Jūsų metines pajamas Jums NPD nepriklauso, nes jos viršija 11 141 Eur. Taigi už 2015 metus Jums reikėjo sumokėti 1 755 Eur mokesčių (11 700 € × 15 %). Dėl to atsiranda 12 Eur skola biudžetui (1 755 € – 1 743 €).

3 pavyzdys. Kelios darbovietės

Šį pavyzdį skiriu p. Viktorijai ir jos likimo broliams bei sesėms.

Dirbate dviejose darbovietėse. Vienoje uždirbate 700 Eur, kitoje – 200 Eur. Pirmoje darbovietėje parašote prašymą taikyti NPD. Jūsų 2015 m. pajamos atrodo taip:

NPD3

* Jums pirmoje darbovietėje kas mėnesį taikė 59,40 Eur NPD (166 € – 0,26 × [700 € – 290 €]). Pirmoje darbovietėje nežino, kiek uždirbote antroje, todėl Jūsų NPD skaičiuojamas tik pagal pirmos darbovietės atlyginimą.

Jūs per metus uždirbote 10 800 Eur pajamų (8 400 € + 2 400 €) ir sumokėjote 1 513,08 Eur gyventojų pajamų mokesčio (1 153,08 € + 360 €). Jums pirmoje darbovietėje, atsižvelgiant į Jūsų 700 Eur mėnesinį atlyginimą, buvo pritaikyta 712,80 Eur NPD. Tačiau Jūs dirbote ir antroje darbovietėje, o tai reiškia, kad uždirbote daugiau nei 700 Eur per mėnesį. Todėl pagal Jūsų metines pajamas Jums turėjo būti taikoma tik 88,80 Eur NPD (1 992 € – 0,26 × [10 800 € – 3 480 €]). Taigi už 2015 m. Jūs turėjote sumokėti 1 606,68 Eur (10 800 € – 88,80 € = 10 711,20 € × 15 %). Susidariusį 93,60 Eur skirtumą (1 606,68 € – 1 513,08 €) Jūs turite padengti iki 2016 m. gegužės 1 dienos.

Galima ir daugiau pavyzdžių sugalvoti. Tačiau, manau, principas aiškus.

Ką daryti?

Yra du variantai:

  1. Metų eigoje netaikyti NPD. Metams pasibaigus deklaruoti pajamas, apsiskaičiuoti Jums už metus priklausantį NPD ir susigrąžinti gyventojų pajamų mokesčio permoką.
  2. Metų eigoje taikyti NPD, tačiau nepamiršti, kad metams pasibaigus teks susimokėti.

Vaisingo deklaracijos pildymo ir nepamirškite pasitikrinti, ar išspaudėte maksimumą.

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261 Comments

  1. Viktorija

    Aciu, labai jau issamiai apraset 😉
    Bet yra vienas klausimas, jeigu netaikysi NPD visus metus, tai alga nesumazes?kaip tada nuskaiciuojami mokesciai?

    Reply
    1. Dovidaitė Brigita (Post author)

      Jei netaikysite NPD, sumažės alga į rankas. Tiesiog tada 15 proc. bus skaičiuojama nuo visos sumos. Bet sumuojant visų metų pajamas į rankas ir įvertinus tai, ką atgausite ar reikės sumokėti užpildžius deklaraciją, išeisite į tą pačią sumą. Tiesiog galite rinktis: 1) taikyti NPD, gauti į rankas daugiau (nes sumokėsite per mažai mokesčių), o metų pabaigoje susimokėti tai, ko nesumokėjote metų bėgyje arba 2) netaikyti NPD, gauti į rankas mažiau (nes sumokėsite per daug mokesčių), o metų pabaigoje susigrąžinti tai, ką permokėjote.

  2. Evelina

    Laba diena, gal turesite minute inesti dar truputi aiskumo..bandziau isigilinti ir paskaiciuoti kokia situacija susiklosto, jeigu kaip pavyzdi paimkime 1350 per menesi pagrdiniame darbe su taikytinu NPD, ir 350 atraeiliame su netaikytinu NPD, nesu tikra ar teisingai suvedu galus ka tuomet rodytu pajamu deklaracijoje, jeigu NPD gaunasi nulis bet kuriuo atveju? Kiek suprantu, panasu, kad darbuotojas neturetu likti skolingas

    Reply
    1. Dovidaitė Brigita (Post author)

      Pirmoje darbovietėje su 1 350 € atlyginimu NPD bus lygus 0 €. Antroje NPD netaikomas. Tad visi mokesčiai yra sumokėti teisingai, skola nesusidarys. Deklaracijoje bus įrašyta 1700 € × 12 mėn. pajamų ir 0 € NPD. Darbuotojas skolingas neliks.

  3. Inga

    Laba diena. Ar gali taip buti, kad per 8 metus kiek dirbau, niekada neemiau biuletenio, del to deklaruodama susigrazinu apie 200 euru kasmet? Ar nebuna kokiu nors klaidu, kad is pradziu grazina Valstybine, o veliau as busiu skolinga?

    Reply
    1. Dovidaitė Brigita (Post author)

      Laba diena, Inga.
      Su biuleteniu tai tikrai nesusiję. Žinoma, negaliu pasakyti, ir kodėl atsiranda grąžinimas konkrečiai Jūsų atveju. Bet jei jau pateikėte deklaraciją, Jums grąžino, tai viskas gerai turėtų būti gerai ir nebūsite skolinga.

  4. Vilmantas

    Sveiki, tai taip išeina, jog žmogus atsidūręs ligos patale, negaudamas pilnos algos, turi susimokėti pajamų mokestį už NEGAUTAS pajamas ? 🙂
    Nors aš tą mėnesį kurį sirgau, tiesiog realiai negavau tų pinigų kuriuos būčiau uždirbęs nesirgęs, nes pašalpa kur kas mažesnė už darbo atlygį. Tai kaip galima imti iš žmogaus, jei jis tiesiog negavo tų pinigų nei ligos laikotarpiu, nei po jo.

    Reply
    1. Dovidaitė Brigita (Post author)

      Maždaug taip ir išeina. Tiesiog Jūs būnate sumokėjęs per mažai mokesčių. Bet jeigu sirgsite, bendroje sumoje mokesčių sumokėsite mažiau nei kad būtumėte nesirgęs ir gavęs pilną algą.

    2. Vilmantas

      Dėkui, norėjau dar tikslintis eiti, bet kaip suprantu, tai tiesiog neišvengiama 🙂
      Nustatomas pagal algos vidurkį pajamų mokesčio tarifas, kuris nekinta ir negali kisti ? Todėl gavus ligos pašalpą, gaunasi minusinis skirtumas ? Teisingai suprantu valstybės logiką ? Ir tai yra teisiška, iš žmogaus reikalauti sumokėti pajamų mokestį, nuo negautų pajamų ?

      Nes norisi kažkaip pasipriešinti tokiems „oro“ mokesčiams.

  5. Agnė

    Sveiki, kaip ir daugumai man neaišku kodėl likau skolinga valstybei. Turiu 2 darbus pagrindiniame darbe taikomas NPD kuriame ant popieriaus uždirbu 380,- (į rankas 327,70) antrame darbe netaikomas NPD kuriame dirbu 0,5 etato nuo 2016m liepos mėnesio pagal valandinį tarifą kur per mėn gaunasi ant popieriaus 362,22 (į rankas 267,66). Antroje darbovietėje man yra pasakę kad turėčiau susigrąžinti sumokėtus mokesčius bet likau 70eur skolinga aš.
    Dėkoju

    Reply
    1. Dovidaitė Brigita (Post author)

      Jūs likote skolinga valstybei, nes Jums kas mėnesį buvo taikomas NPD, paskaičiuotas taip, lyg Jūs uždirbtumėte 380 Eur. Bet iš tiesų jūs uždirbote 742,22 Eur. O uždirbant 742,22 Eur NPD yra mažesnis nei uždirbant 380 Eur. Taigi Jums kas mėnesį buvo taikytas didesnis NPD negu Jums priklauso. Tai reiškia, kad per mažai pajamų buvo apmokestinta, todėl metų gale ta neapmokestinta dalis turi būti apmokestinta. Tai ir bus 70 Eur.
      Jūs galėtumėte metų gale susigrąžinti mokesčius, jeigu ir pirmoje, ir antroje darbovietėje netaikytumėte NPD.

  6. Ruta

    Laba diena. Esu apdraudusi vaiką kaupiamuoju gyvybės draudimu. 2016 m lapkričio mėn vaikui sukako 18 metų. Panaudos gavėjas yra vaikas. Ar teikiant metinę deklaraciją už 2016 m galiu įrašyti į išlaidas draudimo įmokas už 11 mėnesių (kol jam sukako 18 metų)?

    Reply
  7. Rimantas

    Laba diena,

    Klausimas, kodėl pajamos ir išskaičiuotas pajamų mokestis skaičiuojami suapvalinti iki €? Turiu situaciją, kad aš skolingas 1€, nors perskaičiavus centų tikslumu viskas sueina lygiai.
    Ar čia naujas „programos“ mokestis? Žinoma ne gaila, bet per visus mokėtojus susidarys įspūdingos sumos. Ar neplanuojate daryti skaičiavimus centų tikslumu?

    Reply
    1. Dovidaitė Brigita (Post author)

      Rimantai, na aš nesu VMI atstovė. Aš eilinė gyventoja tokia kaip ir Jūs, tad tikrai negaliu pasakyti, ką VMI planuoja 🙂
      Tiksliai nežinau, bet lyg būdavo, kad iki kažkurios sumos skirtumo dengti nereikia. Berods, 4 Lt būdavo. Bet galiu klysti.

  8. Akvilė

    Sveiki. Dirbu įmonėje, taikant dvi darbo sutartis po 0,5etato. Abi sutartys po 200€ „ant popieriaus“. Čia NPD 310€. Kokia situacija būtų darbuotojui naudingesnė. Ar taikyti šį NPD ar ne. Kokia skola valstybei susidarytų gale metų? Norisi „į rankas“ gauti daugiau.
    Iš anksto dėkoju už atsakymą.

    Reply
    1. Dovidaitė Brigita (Post author)

      Jeigu taikysite tik vienoje darbovietėje, skola nesusidarys. Valstybė liks Jums skolinga.

    2. Viktorija

      Laba diena,

      Esu dirbanti dviejose skirtingose įstaigose po 0,5 etato. Ar reikia taikyti NPD? Ar geriau netaikyti nė viename darbe?

      Ačiū, geros dienos.

  9. Svetlana

    laba diena, ar galima NPD apvalinti. Pvž. mano darbo užmokestis 495,00 ant popierius. tada pagal formule 310-0,50*( 495-380 ) =252,50 ~253 €.  

    Reply
  10. evaldas

    Sveiki, dirbu įmonėje ir vidutinis atlyginimas apie 550eurų verta ar neverta taikyti NPD 2018 METAIS? IR ar tiesa kad kiekviena įmonė indvidualiai gali paskaičiuoti tas pajamas ir gali skirtis nuo kitų įmonių?

    Reply
    1. Dovidaitė Brigita (Post author)

      Jeigu dirbate tik vienoje įmonėje, jeigu atlyginimas vienodas visada ir jeigu negaunate iš kažkur kitur pinigų, tuomet verta. Kitais atvejais reikia spręsti, ar geriau dabar gauti ir paskui grąžinti, jeigu reikės, ar geriau dabar mažiau gauti, o vėliau susigrąžinti. Individualiai niekas neskaičiuoja. Yra atlyginimas darbo sutartyje, yra prašymas arba jo nėra taikyti NPD ir yra vaikai arba jų nėra.

  11. Violeta

    Sveiki, vyras dirba darbe, niekada neima biuliotenio. Kiekvienais metais jam gaunasi skola vmi, kolegos visada + turi. Kodel taip yra

    Reply
  12. Virginija Li

    Sveiki, ką daryti, kad deklaruotajnt pajamas nebūčiau skolinga valstybei? jau antri metai reikia sumoketi 150 eur!
    mano alga 720. Kartais alga veluoja, ir buna tarkim 750 eur perveda su delspinigiais. Ar ta skola valstybei ir susidaro del tos kintamos sumos. Arįmanoma tiesiog parasyti prasyma darbdaviui del kazkokios NPD sumos kad nebebutu tu „skolu“.

    Reply
  13. Simona

    sveiki, kaip gali nutikti kad likau skolinga uz 2013 metus 104 Eur, taciau kai reikejo pildyti deklaracijas uz tuos 2013 jokios skolos nebuvo. nezinau ar tikliai suformulavau klausima 🙂

    Reply
  14. MIka

    Sveiki, dirbu dvejose darbovietėse, NPD netaikė nei vienoje, bet kodėl taip gali būti, kad antroje darbovietėje neskaičiavo pajamų mokesčio? Kokiais atvejais taip būna? Nes dabar pateikiau deklaraciją ir turiu iš karto visą tą nemokėtą GPM sumokėti.

    Reply
    1. MIka

      Vis dėlto taikė, bet nesuprantu, kokiu būdu iki deklaravimo žmogus gali sužinoti, kad jam jo darbovietė taiko NPD ar netaiko..

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