{"id":33359,"date":"2023-01-24T19:56:19","date_gmt":"2023-01-24T17:56:19","guid":{"rendered":"https:\/\/financer.lt\/?post_type=wiki&#038;p=33359"},"modified":"2024-09-06T08:53:38","modified_gmt":"2024-09-06T05:53:38","slug":"psd-ir-vsd","status":"publish","type":"wiki","link":"https:\/\/financer.lt\/asmeniniai-finansai\/straipsniai\/psd-ir-vsd\/","title":{"rendered":"PSD ir VSD mokes\u010diai &#8211; paprastai"},"content":{"rendered":"\n<p>PSD bei VSD &#8211; privalomi valstybiniai mokes\u010diai, kuriuos moka dauguma darbing\u0173 Lietuvos pilie\u010di\u0173.<\/p>\n\n\n\n<p>Nors daugeliu atvej\u0173 \u0161ie mokes\u010diai yra sumokami Darbdavio arba dengiami Valstyb\u0117s, daliai Lietuvos pilie\u010di\u0173 padengti \u0161ias i\u0161laidas reikia savaranki\u0161kai.<\/p>\n\n\n\n<p>\u0160iame puslapyje &#8211; paprastai suprantama b\u016btinoji informacija apie valstybinius PSD ir VSD mokes\u010dius.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"PSD_ir_VSD___trumpai\">PSD ir VSD &#8211; trumpai<\/h2>\n\n\n\n<p><strong>PSD &#8211; Privalomasis Sveikatos Draudimas<\/strong>, suteikiantis teis\u0119 \u012f nemokam\u0105 gydym\u0105 valstybin\u0117se klinikose, vaist\u0173 kompensacij\u0105 bei kitas sveikatos paslaugas.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\">\n\n\n\n<ul>\n<li>PSD \u012fmoka 2024 metais: <strong>64.50 \u20ac \/ m\u0117n.<\/strong><\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\">\n\n\n\n<p><strong>VSD &#8211; Valstybinis Socialinis Draudimas<\/strong>, mokamas dirban\u010di\u0173j\u0173, bei u\u017etikrinantis \u012fvairias socialines garantijas (bedarbio i\u0161mok\u0105, motinyst\u0117s i\u0161mok\u0105, pensij\u0105, ir t.t.)<\/p>\n\n\n\n<figure class=\"wp-block-image size-full shortcode-no\"><img decoding=\"async\" width=\"800\" height=\"450\" src=\"https:\/\/financer.com\/app\/uploads\/sites\/15\/2023\/01\/untitled-36.png\" alt=\"\" class=\"wp-image-33382\" srcset=\"https:\/\/financer.global\/app\/uploads\/sites\/15\/2023\/01\/untitled-36.png 800w, https:\/\/financer.global\/app\/uploads\/sites\/15\/2023\/01\/untitled-36-300x169.png 300w, https:\/\/financer.global\/app\/uploads\/sites\/15\/2023\/01\/untitled-36-768x432.png 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"Mokesi_Paskirtis\">Mokes\u010di\u0173 Paskirtis<\/h2>\n\n\n\n<p>PSD bei VSD mokes\u010diai yra itin svarb\u016bs, nes yra atsakingi u\u017e visas pagrindines gyventoj\u0173 garantijas \u012f sveikat\u0105, param\u0105 (jei prireikt\u0173), bei pensij\u0105.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"PSD___Sveikatos_Draudimas\">PSD &#8211; Sveikatos Draudimas<\/h3>\n\n\n\n<p>Privalomojo Sveikatos Draudimo mokestis yra atsakingas u\u017e Lietuvos sveikatos sistemos i\u0161laikym\u0105.<\/p>\n\n\n\n<p>Lietuvoje gydymas yra nemokamas, nes dirbantieji moka PSD \u012fmokas (sumoka darbdavys, arba mokama savaranki\u0161kai) ir taip apsidraud\u017eia patys, o socialiai jautr\u016bs asmenys yra apdrausti valstyb\u0117s.<\/p>\n\n\n\n<p>Nedirbantys (bei ne\u012fsiregistrav\u0119 darbo bir\u017eoje) bei nesimokantys asmenys privalo savaranki\u0161kai sumok\u0117ti PSD kiekvien\u0105 m\u0117nes\u012f.<\/p>\n\n\n\n<p>Nemokant PSD, ne tik negausite nemokamo gydymo, bet taip pat jums kaupsis skola.<\/p>\n\n\n\n<p><strong>PSD apima:<\/strong><\/p>\n\n\n\n<ul>\n<li>Sveikatos prie\u017ei\u016bros paslaugas,<\/li>\n\n\n\n<li>Kompensuojamuosius vaistus,<\/li>\n\n\n\n<li>Medicinos pagalbos priemones,<\/li>\n\n\n\n<li>ir kt.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"VSD___Socialinis_Draudimas\">VSD &#8211; Socialinis Draudimas<\/h3>\n\n\n\n<p>Valstybinio Socialinio Draudimo mokestis yra atsakingas u\u017e vis\u0173 socialini\u0173 garantij\u0173 Lietuvos pilie\u010diamas i\u0161laikym\u0105.<\/p>\n\n\n\n<p>VSD (Sodros \u012fmokos) yra mokamas dirban\u010di\u0173j\u0173 &#8211; turint nuolatin\u012f samdom\u0105 darb\u0105, VSD valstybei sumoka darbdavys, o dirbant nepriklausomai, VSD mokes\u010dius reikia mok\u0117ti savaranki\u0161kai.<\/p>\n\n\n\n<p>Nedirbantys, veiklos neregistrav\u0119 asmenys VSD \u012fmok\u0173 mok\u0117ti neprivalo. Tiesa, dalis i\u0161mok\u0173 yra suteikiama tik tuo atveju, jei asmuo turi sukaupt\u0105 VSD sta\u017e\u0105.<\/p>\n\n\n\n<p><strong>VSD sudaro:<\/strong><\/p>\n\n\n\n<ul>\n<li>Pa\u0161alpos praradusiems darb\u0105.<\/li>\n\n\n\n<li>T\u0117vyst\u0117s i\u0161mokos.<\/li>\n\n\n\n<li>Motinyst\u0117s i\u0161mokos.<\/li>\n\n\n\n<li>Ligos i\u0161mokos.<\/li>\n\n\n\n<li>Pensija.<\/li>\n<\/ul>\n\n\n<div class=\"fn_block block_fn_button  buttons  is-flex is-flex-direction-column is-align-items-center\"><a href=\"https:\/\/financer.lt\/how-to\/pagalba-praradus-darba-bedarbio-pasalpa\/\" class=\"button  is-rounded is-primary is-medium is-arrow is-fullwidth\" target=\"_blank\"  >Bedarbio pa\u0161alpa, bei kita pagalba<\/a><\/div>\n\n\n<h2 class=\"wp-block-heading\" id=\"PSD_ir_VSD___kas_privalo_mokti\">PSD ir VSD &#8211; kas privalo mok\u0117ti?<\/h2>\n\n\n\n<p>Nors daugeliui asmen\u0173  PSD ir VSD mokes\u010diai yra sumokami darbdavio (PSD gali b\u016bti suteiktas valstyb\u0117s), daliai \u017emoni\u0173 \u0161iuos mokes\u010dius privalu sumok\u0117ti savaranki\u0161kai.<\/p>\n\n\n\n<p>Trumpai aptarkime, kokiais atvejais reikia (ir nereikia) mok\u0117ti PSD bei VSD mokes\u010di\u0173.<\/p>\n\n\n\n<figure class=\"wp-block-image size-full shortcode-no\"><img decoding=\"async\" width=\"800\" height=\"450\" src=\"https:\/\/financer.com\/app\/uploads\/sites\/15\/2023\/01\/untitled-39.png\" alt=\"\" class=\"wp-image-33433\" srcset=\"https:\/\/financer.global\/app\/uploads\/sites\/15\/2023\/01\/untitled-39.png 800w, https:\/\/financer.global\/app\/uploads\/sites\/15\/2023\/01\/untitled-39-300x169.png 300w, https:\/\/financer.global\/app\/uploads\/sites\/15\/2023\/01\/untitled-39-768x432.png 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"Kas_privalo_mokti_PSD\">Kas privalo mok\u0117ti PSD?<\/h3>\n\n\n\n<p>PSD, i\u0161 esm\u0117s, privalo mok\u0117ti visi Lietuvos pilie\u010diai &#8211; tiek vykdantys ekonomin\u0119 veikl\u0105, tiek jos nevykdantys.<\/p>\n\n\n\n<p>\u017dinoma, i\u0161skiriamos Socialiai jautrios \u017emoni\u0173 grup\u0117s &#8211; vaikai, moksleiviai, asmenys, auginantys vaikus, \u012fsiregistrav\u0119 bedarbiai, pensininkai. \u0160iems PSD yra padengiamas Valstyb\u0117s.<\/p>\n\n\n\n<h5 class=\"wp-block-heading\">PSD privalote mok\u0117ti savaranki\u0161kai, jei:<\/h5>\n\n\n\n<ul>\n<li>Esate sulauk\u0119 18 met\u0173,<\/li>\n\n\n\n<li>Nesimokote,<\/li>\n\n\n\n<li>Neauginate vaik\u0173,<\/li>\n\n\n\n<li>Nedirbate,<\/li>\n\n\n\n<li>Dirbate savaranki\u0161kai.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"Kas_privalo_mokti_VSD\">Kas privalo mok\u0117ti VSD?<\/h3>\n\n\n\n<p>VSD mokestis (vadinamos Sodros \u012fmokos) yra mokamas vis\u0173 ekonomin\u0119 veikl\u0105 vykdan\u010di\u0173 \u0161alies pilie\u010di\u0173. Jei asmuo yra nedirbantis, mok\u0117ti VSD nereikia.<\/p>\n\n\n\n<p>Dirbant pagal darbo sutart\u012f, VSD i\u0161 atlyginimo kas m\u0117nes\u012f i\u0161skai\u010diuoja darbdavys, o jei yra dirbama savaranki\u0161kai &#8211; sumok\u0117ti VSD reikia patiems.<\/p>\n\n\n\n<p>VSD taip pat nemoka smulkieji \u016bkininkai.<\/p>\n\n\n\n<h5 class=\"wp-block-heading\">VSD privalote mok\u0117ti savaranki\u0161kai, jei:<\/h5>\n\n\n\n<ul>\n<li>Vykdote Individuali\u0105 veikl\u0105 pagal pa\u017eym\u0105.<\/li>\n\n\n\n<li>Vykdote veikl\u0105 pagal Verslo Liudijim\u0105.<\/li>\n\n\n\n<li>Esate I\u012e savininkas.<\/li>\n\n\n\n<li>Esate MB narys.<\/li>\n\n\n\n<li>Turite savo \u016bk\u012f (vir\u0161 4 EDV).<\/li>\n\n\n\n<li>Esate atlik\u0117jas, muzikantas.<\/li>\n\n\n\n<li>U\u017esiimate kita savaranki\u0161ka ekonomine veikla.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"PSD_ir_VSD_Tarifai_Terminai\">PSD ir VSD Tarifai, Terminai<\/h2>\n\n\n\n<p>Aptar\u0117me, kam reikalinga mok\u0117ti PSD bei VSD \u012fmokas. Dabar pakalb\u0117kime apie \u012fmok\u0173 tarifus bei mok\u0117jimo terminus.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"PSD_mokos__mokos_kodas\">PSD \u012fmokos + \u012fmokos kodas<\/h3>\n\n\n<div class=\"fn_block block_fn_msg_box info\"><div class=\"fn_block__icon\"><\/div><h3 id=\"PSD_mokos_2023\">PSD \u012fmokos 2023<\/h3><p>PSD tarifas yra 6.98% nuo MMA.<\/p>\n<p>PSD \u012fmokos dydis 2023 metais: 6.98 % x 924 \u20ac = <strong>64.50 \u20ac<\/strong><\/p>\n<p>PSD \u012fmokos kodas: <strong>444.<\/strong><\/p><\/div>\n\n\n<p>PSD \u012fmokos turi b\u016bti mokamos <strong>kiekvien\u0105 m\u0117nes\u012f<\/strong>, iki einamojo m\u0117nesio paskutin\u0117s dienos. <\/p>\n\n\n\n<p>Nesumok\u0117jus \u012fmok\u0173 laiku, kaupiasi skola, kuri gali b\u016bti i\u0161ie\u0161kota tiesiai i\u0161 j\u016bs\u0173 banko s\u0105skaitos.<\/p>\n\n\n\n<p>Vykdant tam tikr\u0105 veikl\u0105 (pvz. individuali\u0105 veikl\u0105), papildomai reikia deklaruoti pajamas u\u017e pra\u0117jusius metus bei padengti paskai\u010diuoto bei sumok\u0117to PSD skirtum\u0105.<\/p>\n\n\n<div class=\"fn_block block_fn_button  buttons  is-flex is-flex-direction-column is-align-items-center\"><a href=\"https:\/\/financer.lt\/how-to\/deklaravimas-kaip-deklaruoti-pajamas\/\" class=\"button  is-rounded is-primary is-medium is-arrow is-fullwidth\" target=\"_blank\"  >Pajam\u0173 Deklaravimas: kas, kaip, kada?<\/a><\/div>\n\n\n<h3 class=\"wp-block-heading\" id=\"VSD_mokos__mokos_kodas\">VSD \u012fmokos + \u012fmokos kodas<\/h3>\n\n\n\n<p>VSD \u012fmok\u0173 sumok\u0117jimas yra gan skirtingas nuo PSD \u012fmok\u0173.<\/p>\n\n\n\n<p>Tiek VSD tarifas, tiek mok\u0117jimo terminai priklauso nuo ekonomin\u0117s veiklos, kuria ver\u010diat\u0117s, r\u016b\u0161ies.<\/p>\n\n\n\n<p>Trumpai aptarkime pagrindines veikl\u0173 r\u016b\u0161is bei atitinkamus tarifus ir mok\u0117jimo terminus.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u017demiau pateikti tarifai:<\/h4>\n\n\n\n<ol>\n<li>Individuali veikla.<\/li>\n\n\n\n<li>Verslo Liudijimas.<\/li>\n\n\n\n<li>Ind. \u012emon\u0117, bei MB nariai.<\/li>\n\n\n\n<li>Individualus \u017dem\u0117s \u016akis.<\/li>\n<\/ol>\n\n\n\n<h4 class=\"wp-block-heading\">1. Individuali Veikla<\/h4>\n\n\n\n<p>Individuali veikla &#8211; vienas populiariausi\u0173 b\u016bd\u0173 \u012fforminti dirbam\u0105 veikl\u0105. \u0160iuo atveju taikomas kiek lankstesnis mok\u0117jimo terminas.<\/p>\n\n\n\n<p>\u017demiau pateikiame pagrindinius tarifus bei terminus &#8211; pa\u017eymime, kad <strong>\u012emokos mokamos nuo 90 % apmokestinam\u0173j\u0173 pajam\u0173<\/strong> (neat\u0117mus VSD ir PSD \u012fmok\u0173).<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-fn-tables shortcode-no\"><table><thead><tr><th><\/th><th>Individuali Veikla<\/th><\/tr><\/thead><tbody><tr><td>VSD \u012fmokos <br>(nekaupiant pensijai papildomai)<\/td><td>12.52%<\/td><\/tr><tr><td>VSD \u012fmokos <br>(papildomai kaupiant pensijai)<\/td><td>15.52%<\/td><\/tr><tr><td>Metin\u0117s VSD lubos <br>(nekaupiant papildomai)<\/td><td>9 070.83\u20ac<\/td><\/tr><tr><td>Metin\u0117s VSD lubos <br>(kaupiant papildomai)<\/td><td>11 244.35\u20ac<\/td><\/tr><tr><td>Mok\u0117jimo Terminai<\/td><td>Avansu, arba <strong>kart\u0105 per metus.<\/strong><\/td><\/tr><tr><td>VSD \u012fmokos kodas<\/td><td><strong>444<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h4 class=\"wp-block-heading\">2. Verslo Liudijimas<\/h4>\n\n\n\n<p>Verslo Liudijimas &#8211; geras pasirinkimas daugeliui asmen\u0173, vykdan\u010di\u0173 nereguliari\u0105, sezonin\u0119 veikl\u0105, o taip pat ir \u012fvairiems amatininkams.<\/p>\n\n\n\n<p>Mok\u0117jimo terminai, kaip ir tarifai yra skirtingi nuo u\u017esiiman\u010di\u0173 Individualia Veikla pagal pa\u017eym\u0105.<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-fn-tables shortcode-no\"><table><thead><tr><th><\/th><th>Verslo Liudijimas<\/th><\/tr><\/thead><tbody><tr><td>Standartinis M\u0117nesio VSD <br>(nekaupiant pensijai papildomai)<\/td><td>80.57\u20ac (2024)<\/td><\/tr><tr><td>Standartinis M\u0117nesio VSD<br>(papildomai kaupiant pensijai)<\/td><td>108.29\u20ac (2024)<\/td><\/tr><tr><td>Maksimalus VSD <br>(nekaupiant papildomai)<\/td><td>12m\u0117n. \u00d7 80.57\u20ac<\/td><\/tr><tr><td>Maksimalus VSD <br>(kaupiant papildomai)<\/td><td>12m\u0117n. \u00d7 108.29\u20ac<\/td><\/tr><tr><td>Mok\u0117jimo Terminai<br>(Liudijimas &#8211; trumpesnis nei 3m\u0117n)<\/td><td>I\u0161 anksto<br>(prie\u0161 \u012fsigyjant Liudijim\u0105)<\/td><\/tr><tr><td>Mok\u0117jimo Terminai<br>(Liudijimas &#8211; ilgesnis nei 3m\u0117n)<\/td><td>Kas 3 m\u0117nesius<br>(kalendorin\u012f ketvirt\u012f)<\/td><\/tr><tr><td>VSD \u012fmokos kodas<\/td><td><strong>444<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h5 class=\"wp-block-heading\">Mok\u0117tinas VSD &#8211; proporcingas terminui<\/h5>\n\n\n\n<p>Mok\u0117tinas VSD priklausys nuo veiklos vykdymo termino &#8211; paskai\u010diuojama suma, proporcinga VSD m\u0117nesio tarifui.<\/p>\n\n\n\n<p>VSD m\u0117nesio \u012fmok\u0105 reiki padalinti i\u0161 t\u0105 m\u0117nes\u012f esan\u010di\u0173 dien\u0173 skai\u010diaus, tada padauginti i\u0161 verslo liudijimo galiojimo dien\u0173 &#8211; taip gausite mok\u0117tin\u0105 VSD \u012fmok\u0105.<\/p>\n\n\n\n<figure class=\"wp-block-image size-full shortcode-no\"><img decoding=\"async\" width=\"800\" height=\"450\" src=\"https:\/\/financer.com\/app\/uploads\/sites\/15\/2023\/01\/untitled-43.png\" alt=\"\" class=\"wp-image-33465\" srcset=\"https:\/\/financer.global\/app\/uploads\/sites\/15\/2023\/01\/untitled-43.png 800w, https:\/\/financer.global\/app\/uploads\/sites\/15\/2023\/01\/untitled-43-300x169.png 300w, https:\/\/financer.global\/app\/uploads\/sites\/15\/2023\/01\/untitled-43-768x432.png 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/figure>\n\n\n<div class=\"fn_block block_fn_msg_box info\"><div class=\"fn_block__icon\"><\/div><h3 id=\"VSD_Mnesio_Tarifas_Verslo_Liudijimui\">VSD M\u0117nesio Tarifas Verslo Liudijimui<\/h3><p>VSD m\u0117nesio Tarifas Verslo Liudijimui skai\u010diuojamas nuo MMA.<\/p>\n<p><strong>VSD dydis 2023 metais:<\/strong><\/p>\n<p>Nekaupiant papildomai: 8.72% nuo MMA = <strong>80.57\u20ac<\/strong> (u\u017e m\u0117nes\u012f veiklos vykdymo)<\/p>\n<p>Kaupiant papildomai: 11.72% nuo MMA = <strong>108.29\u20ac<\/strong> (u\u017e m\u0117nes\u012f veiklos vykdymo)<\/p><\/div>\n\n\n<h4 class=\"wp-block-heading\">3. Individuali \u012emon\u0117, MB Narys<\/h4>\n\n\n\n<p>Individualios \u012emon\u0117s savininkai gali mok\u0117ti, arba nemok\u0117ti VSD &#8211; priklausomai nuo to, ar atitinkam\u0105 m\u0117nes\u012f buvo i\u0161siimtos l\u0117\u0161os asmeniniam naudojimui.<\/p>\n\n\n\n<p>Tos pa\u010dios s\u0105lygos taikomos ir Ma\u017e\u0173j\u0173 Bendrij\u0173 nariams.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Individualios \u012emon\u0117s, MB nario VSD \u012fmokos:<\/h4>\n\n\n\n<ul>\n<li><strong>Jei buvo i\u0161siimtos l\u0117\u0161os asmeniniams poreikiams:<\/strong><br>Skai\u010diuojama nuo 50% i\u0161siimtos sumos (kuri deklaruojama VMI).<\/li>\n\n\n\n<li><strong>Jei nebuvo i\u0161siimtos l\u0117\u0161os:<\/strong><br>VSD mok\u0117ti nereikia.<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-table is-style-fn-tables shortcode-no\"><table><thead><tr><th><\/th><th>Individuali \u012emon\u0117, MB narys<\/th><\/tr><\/thead><tbody><tr><td>VSD tarifas <br>(nekaupiant pensijai papildomai)<\/td><td>13.83%<\/td><\/tr><tr><td>VSD tarifas<br>(papildomai kaupiant pensijai)<\/td><td>16.83%<\/td><\/tr><tr><td>Metin\u0117s VSD lubos <br>(nekaupiant papildomai)<\/td><td>11 315.17\u20ac<\/td><\/tr><tr><td>Metin\u0117s VSD lubos <br>(kaupiant papildomai)<\/td><td>13 769.65\u20ac<\/td><\/tr><tr><td>Maksimalus metinis PSD<\/td><td>5 710.76\u20ac<\/td><\/tr><tr><td>Mok\u0117jimo Terminai<\/td><td>Avansu, arba <strong>kart\u0105 per metus.<\/strong><\/td><\/tr><tr><td>VSD \u012fmokos kodas<\/td><td><strong>444<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n<div class=\"fn_block block_fn_button  buttons  is-flex is-flex-direction-column is-align-items-center\"><a href=\"https:\/\/financer.lt\/wiki\/mazoji-bendrija-mb-steigimas-mokesciai-apskaita\/\" class=\"button  is-rounded is-primary is-medium is-arrow is-fullwidth\" target=\"_blank\"  >Daugiau apie MB steigim\u0105 ir apskait\u0105<\/a><\/div>\n\n\n<h4 class=\"wp-block-heading\">4. Individualus \u017dem\u0117s \u016akis<\/h4>\n\n\n\n<p>Jei norite u\u017esiimti \u016bkininkavimu, tur\u0117site savaranki\u0161kai mok\u0117ti priklausan\u010dius mokes\u010dius.<\/p>\n\n\n\n<p>Ir nors PSD reiks mok\u0117ti bet kuriuo atveju (jei nesate draud\u017eiamas d\u0117l kit\u0173 prie\u017eas\u010di\u0173), \u0161iam mokes\u010diui taikoma lengvata ma\u017eesniems \u016bkiams.<\/p>\n\n\n\n<p>Dar didesn\u0117 lengvata ma\u017eesniems \u016bkiams taikoma VSD mokes\u010diui &#8211; \u016bkiams, kuri\u0173 dydis ne didesnis nei 4 EDV, VSD \u012fmok\u0173 mok\u0117ti nereikia.<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-fn-tables shortcode-no\"><table><thead><tr><th>\u016akio dydis:<\/th><th>&lt;=2 EDV<\/th><th>2 &#8211; 4 EDV<\/th><th>&gt; 4 EDV<\/th><\/tr><\/thead><tbody><tr><td>PSD \u012fmokos dydis<\/td><td>21.53\u20ac<\/td><td>64.50\u20ac<\/td><td>6,98% nuo 90%<br>apmok. pajam\u0173<\/td><\/tr><tr><td>PSD terminai<\/td><td>Kas m\u0117nes\u012f<\/td><td>Kas m\u0117nes\u012f<\/td><td>Kas m\u0117nes\u012f +<br>metin\u0117 deklaracija<\/td><\/tr><tr><td>VSD \u012fmokos dydis<br>(bazinis)<\/td><td>0<\/td><td>0<\/td><td>12.52% nuo 90%<br>apmok. pajam\u0173<\/td><\/tr><tr><td>VSD \u012fmokos dydis<br>(kaupiant papildomai)<\/td><td>0<\/td><td>0<\/td><td>15.52% nuo 90%<br>apmok. pajam\u0173<\/td><\/tr><tr><td>VSD terminai<\/td><td>&#8211;<\/td><td>&#8211;<\/td><td>U\u017e pra\u0117jusius metus:<br>iki Gegu\u017e\u0117s 2d.<\/td><\/tr><tr><td>\u012emokos Kodas (PSD ir VSD)<\/td><td>444<\/td><td>444<\/td><td>444<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"Pabaigai\">Pabaigai<\/h2>\n\n\n<div class=\"wp-block-image shortcode-no\">\n<figure class=\"alignright size-full is-resized\"><img decoding=\"async\" width=\"400\" height=\"400\" src=\"https:\/\/financer.com\/app\/uploads\/sites\/15\/2019\/12\/financer-icon.png\" alt=\"\" class=\"wp-image-6694\" style=\"width:150px;height:150px\" srcset=\"https:\/\/financer.global\/app\/uploads\/sites\/15\/2019\/12\/financer-icon.png 400w, https:\/\/financer.global\/app\/uploads\/sites\/15\/2019\/12\/financer-icon-300x300.png 300w, https:\/\/financer.global\/app\/uploads\/sites\/15\/2019\/12\/financer-icon-150x150.png 150w, https:\/\/financer.global\/app\/uploads\/sites\/15\/2019\/12\/financer-icon-75x75.png 75w\" sizes=\"(max-width: 400px) 100vw, 400px\" \/><\/figure><\/div>\n\n\n<p>PSD bei VSD &#8211; svarb\u016bs valstybiniai mokes\u010diai, \u012f kuri\u0173 mok\u0117jim\u0105 vert\u0117t\u0173 \u017ei\u016br\u0117ti rimtai.<\/p>\n\n\n\n<p>Jei neturite nuolatinio darbo pagal darbo sutart\u012f, b\u016btinai pasitikrinkite, ar jums nepriklauso mok\u0117ti PSD ar VSD mokes\u010dio.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Apsaugokite save<\/h4>\n\n\n\n<p>Nemokant mokes\u010di\u0173, ne tik nebus kompensuojamas gydymas ar suteikiama parama (jei prireikt\u0173), ta\u010diau jums taip pat kaupsis ir skolos, kurios gali b\u016bti i\u0161ie\u0161kotos.<\/p>\n\n\n\n<p>O jei dar tik galvojate apie veiklos prad\u017ei\u0105, patariame paskaityti m\u016bs\u0173 wiki puslap\u012f apie Verslo Liudijim\u0105 &#8211; s\u0117km\u0117s!<\/p>\n\n\n<div class=\"fn_block block_fn_button  buttons  is-flex is-flex-direction-column is-align-items-center\"><a href=\"https:\/\/financer.lt\/wiki\/verslo-liudijimas-viskas-ka-reikia-zinoti\/\" class=\"button  is-rounded is-primary is-large is-arrow is-fullwidth\" target=\"_blank\"  >Verslo Liudijimas: Viskas, k\u0105 Reikia \u017dinoti<\/a><\/div>","protected":false},"author":100,"featured_media":82031,"comment_status":"open","ping_status":"closed","template":"","meta":{"disable_branded_featured_image":true,"_genesis_hide_title":false,"_genesis_hide_breadcrumbs":false,"_genesis_hide_singular_image":false,"_genesis_hide_footer_widgets":false,"_genesis_custom_body_class":"","_genesis_custom_post_class":"","_genesis_layout":"","ep_exclude_from_search":false,"footnotes":""},"categories":[41],"_links":{"self":[{"href":"https:\/\/financer.lt\/wp-json\/wp\/v2\/wiki\/33359"}],"collection":[{"href":"https:\/\/financer.lt\/wp-json\/wp\/v2\/wiki"}],"about":[{"href":"https:\/\/financer.lt\/wp-json\/wp\/v2\/types\/wiki"}],"author":[{"embeddable":true,"href":"https:\/\/financer.lt\/wp-json\/wp\/v2\/users\/100"}],"replies":[{"embeddable":true,"href":"https:\/\/financer.lt\/wp-json\/wp\/v2\/comments?post=33359"}],"version-history":[{"count":49,"href":"https:\/\/financer.lt\/wp-json\/wp\/v2\/wiki\/33359\/revisions"}],"predecessor-version":[{"id":82034,"href":"https:\/\/financer.lt\/wp-json\/wp\/v2\/wiki\/33359\/revisions\/82034"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/financer.lt\/wp-json\/wp\/v2\/media\/82031"}],"wp:attachment":[{"href":"https:\/\/financer.lt\/wp-json\/wp\/v2\/media?parent=33359"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/financer.lt\/wp-json\/wp\/v2\/categories?post=33359"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}