{"id":16532,"date":"2018-12-18T07:36:57","date_gmt":"2018-12-18T07:36:57","guid":{"rendered":"http:\/\/triniti.eu\/insights\/darbo-uzmokescio-mokesciu-reforma-darbo-sutartis-reikia-keisti-ne-visiems\/"},"modified":"2026-04-15T13:39:27","modified_gmt":"2026-04-15T13:39:27","slug":"darbo-uzmokescio-mokesciu-reforma-darbo-sutartis-reikia-keisti-ne-visiems","status":"publish","type":"insights","link":"https:\/\/triniti.1kdigital.com\/lt\/insights\/darbo-uzmokescio-mokesciu-reforma-darbo-sutartis-reikia-keisti-ne-visiems\/","title":{"rendered":"Darbo u\u017emokes\u010dio mokes\u010di\u0173 reforma \u2013 darbo sutartis reikia keisti ne visiems"},"content":{"rendered":"\nAtsi\u017evelgdama \u012f tai, kad buvo \u012fvykdyta darbo u\u017emokes\u010dio apmokestinimo reforma ir kad Lietuvos Respublikos Vyriausyb\u0117 patvirtino nauj\u0105 minimaliojo darbo u\u017emokes\u010dio dyd\u012f, verslo teis\u0117s advokat\u0173 kontora TRINITI primena, jog <strong>iki 2019 met\u0173 sausio 1 dienos turi b\u016bti pakeistos darbo sutartys, pakei\u010diant darbo u\u017emokes\u010dio dyd\u012f, taip pat darboviet\u0117je galiojanti darbo apmok\u0117jimo sistema<\/strong>.<!--more-->\n\nTa\u010diau, ar tikrai turi b\u016bti kei\u010diamos visos darbo sutartys? TRINITI pateikia kelis atvejus, kai darbo sutar\u010di\u0173 keisti nereikia. Vienas j\u0173 \u2013 darbo sutartys, kuriose konkretus darbo u\u017emokes\u010dio dydis apskritai n\u0117ra nurodytas (pvz., apmok\u0117jimas susietas su minimaliuoju darbo u\u017emokes\u010diu, sutartyje nustatytas tik koeficientas, daroma nuoroda \u012f kit\u0105 normin\u012f teis\u0117s akt\u0105). Kai darbo sutartyje darbo u\u017emokes\u010dio suma n\u0117ra \u012fra\u0161yta, bet nurodyta, kad darbo u\u017emokestis mokamas pagal tai pareigybei ar darbo funkcijai taikomas apskai\u010diavimo taisykles, kurios yra pateikiamos atskirame vidiniame juridinio asmens dokumente, tuomet darbdaviui kyla pareiga perskai\u010diuoti darbo u\u017emokest\u012f tame dokumente, o ne darbo sutartyje. Tai rei\u0161kia, kad tokios darbo sutarties keisti tiesiog nereikia. Kitas atvejis &#8211; kai darbo sutartyje yra nurodytas ne <em>bruto<\/em>, o <em>neto<\/em> darbo u\u017emokestis. Paprastai tariant, nurodyta, kok\u012f atlyginim\u0105 darbuotojas gauna \u201e\u012f rankas\u201c. \u012estatymo pakeitimai ne\u012ftvirtina reikalavimo perskai\u010diuoti <em>neto<\/em> darbo u\u017emokest\u012f. \u012estatymo 9 straipsnio 4 punkte nurodoma tik tiek, kad \u201ebuv\u0119s pagal darbo sutart\u012f dirban\u010dio darbuotojo <em>neto <\/em>u\u017emokestis negali suma\u017e\u0117ti d\u0117l pagal darbo sutart\u012f dirban\u010dio darbuotojo atlyginimo perskai\u010diavimo ir (ar) draud\u0117jo valstybinio socialinio draudimo \u012fmok\u0173 perk\u0117limo apdraustajam\u201c. Taigi, bet kuriuo atveju svarbiausia, kad po vis\u0173 pakeitim\u0173 nuo 2019 m. sausio 1 d. darbuotojui i\u0161mokamas darbo u\u017emokestis nesuma\u017e\u0117t\u0173.\n\nTaip pat atkreiptinas d\u0117mesys \u012f vadov\u0173 darbo s\u0105lyg\u0173 keitim\u0105. Vienas i\u0161 pavyzd\u017ei\u0173 \u2013 u\u017edar\u0173j\u0173 akcini\u0173 bendrovi\u0173 ir akcini\u0173 bendrovi\u0173 vadovai. Pagal Lietuvos Respublikos akcini\u0173 bendrovi\u0173 \u012fstatym\u0105, bendrov\u0117s vadovo atlyginim\u0105 nustato bendrov\u0117s valdyba (jei valdyba nesudaroma, \u2013 steb\u0117toj\u0173 taryba, o jei nesudaroma ir steb\u0117toj\u0173 taryba, \u2013 visuotinis akcinink\u0173 susirinkimas). Taip pat nustatytos specialios taisykl\u0117s, kas turi teis\u0119 bendrov\u0117s vardu pasira\u0161yti darbo sutart\u012f su bendrov\u0117s vadovu. Taigi, vadov\u0173 darbo u\u017emokes\u010dio keitimas priskiriamas kit\u0173 organ\u0173 kompetencijai, tod\u0117l turi b\u016bti priimti atitinkami sprendimai.\n\nAptart\u0105 nauj\u0105 prievol\u0119 darbdaviams TRINITI si\u016blo vertinti atsakingai ir s\u0105\u017einingai, kadangi jos nevykdymas arba netinkamas vykdymas gali baigtis darbo gin\u010du. Taip pat gali kilti administracin\u0117 atsakomyb\u0117. \u012estatymo pa\u017eeidimas perskai\u010diuojant darbo u\u017emokest\u012f darbdaviui gali u\u017etraukti baud\u0105 nuo 150,- eur\u0173 iki 1\u00a0450,- eur\u0173. Bauda u\u017e \u0161\u012f administracin\u012f nusi\u017eengim\u0105, padaryt\u0105 pakartotinai, siekia net nuo 1\u00a0400,- eur\u0173 iki 3\u00a0000,- eur\u0173. Ty\u010dinis darbo sutartyje nustatytos darbo u\u017emokes\u010dio apskai\u010diavimo ir mok\u0117jimo tvarkos pa\u017eeidimas u\u017etraukt\u0173 darbdaviui baud\u0105 nuo 2\u00a0700,- eur\u0173 iki 6\u00a0000,- eur\u0173.\n\nTaigi, kaip min\u0117ta, labai svarbu, kad darbo u\u017emokestis b\u016bt\u0173 perskai\u010diuojamas darbuotojo naudai, kadangi neteis\u0117tai suma\u017ein\u0119 darbo u\u017emokest\u012f darbdaviai tur\u0117t\u0173 atlyginti darbuotojams sukelt\u0105 \u017eal\u0105. Kei\u010diamoje darbo sutartyje turi b\u016bti pateikta nuoroda \u012f \u012estatym\u0105, t. y. turi b\u016bti nurodytas pagrindas, kuriuo vadovaujantis yra kei\u010diama darbo sutartis. Be to, darbuotojas turi b\u016bti ne tik informuotas apie pakeitimus, ta\u010diau ir suprasti j\u0173 esm\u0119, kad gal\u0117t\u0173 pats patikrinti, ar darbdavio atlikti skai\u010diavimai ir pakeitimai yra teisingi.\n","protected":false},"featured_media":6866,"template":"","person_countries":[248],"people_industries":[],"experience_practice_area":[569],"insight_category":[441],"class_list":["post-16532","insights","type-insights","status-publish","has-post-thumbnail","hentry","person_countries-lietuva","experience_practice_area-darbo-teise","insight_category-tinklarastis"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Darbo u\u017emokes\u010dio mokes\u010di\u0173 reforma \u2013 darbo sutartis reikia keisti ne visiems - TRINITI - Pan-Baltic Law Firm<\/title>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"lt_LT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Darbo u\u017emokes\u010dio mokes\u010di\u0173 reforma \u2013 darbo sutartis reikia keisti ne visiems - 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