{"id":4926,"date":"2024-11-08T14:18:46","date_gmt":"2024-11-08T14:18:46","guid":{"rendered":"https:\/\/accres.eu\/accres_html\/?p=4926"},"modified":"2025-11-20T18:46:37","modified_gmt":"2025-11-20T18:46:37","slug":"nalogovye-lgoty-zdorovje-sport","status":"publish","type":"post","link":"https:\/\/accres.eu\/et\/nalogovye-lgoty-zdorovje-sport\/","title":{"rendered":"Erilised maksusoodustused: tervishoid ja sport"},"content":{"rendered":"
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Sissejuhatus<\/h2>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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T\u00f6\u00f6tajate heaolu eest hoolitsemine ei ole mitte ainult viis nende tervise parandamiseks, vaid ka t\u00f5hus vahend nende tootlikkuse ja lojaalsuse suurendamiseks ettev\u00f5tte suhtes. Eestis saavad t\u00f6\u00f6andjad kasutada ainulaadseid maksusoodustusi, mille eesm\u00e4rk on toetada t\u00f6\u00f6tajate sportimist ja tervist. Uurime, kuidas see toimib ja miks see on ettev\u00f5tjatele soodne.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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Tervise ja spordi maksusoodustuste alused\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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Eesti seadusandlus annab t\u00f6\u00f6andjatele v\u00f5imaluse h\u00fcvitada t\u00f6\u00f6tajate tervise- ja spordikulusid maksuvabalt kuni <\/span>100 eurot kvartali kohta inimese kohta<\/b>. H\u00fcvitise saamine s\u00f5ltub siiski mitmetest tingimustest:<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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  • Juurdep\u00e4\u00e4setavus k\u00f5igile t\u00f6\u00f6tajatele.<\/b>
    <\/b>H\u00fcvitised peaksid olema k\u00e4ttesaadavad k\u00f5igile t\u00f6\u00f6tajatele, kes on s\u00f5lminud t\u00f6\u00f6lepingu, samuti ettev\u00f5tte juhtorganite liikmetele ja teistele t\u00f6\u00f6tajatele, kes on lepingu alusel t\u00f6\u00f6tanud v\u00e4hemalt 6 kuud.<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t
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    • Piirangud.<\/b>
      <\/b>H\u00fcvitis ei kehti t\u00f6\u00f6tajate abikaasade, partnerite ja sugulaste ega teiste kontserni ettev\u00f5tete t\u00f6\u00f6tajate suhtes.<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t
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      • Isiklik raamatupidamine.<\/b>
        <\/b>Igal t\u00f6\u00f6tajal on \u00f5igus saada oma osa h\u00fcvitisest - <\/span>100 eurot kvartali kohta<\/b>mida ei saa \u00fcmber paigutada teistele t\u00f6\u00f6tajatele ega \u00fcle kanda j\u00e4rgmisesse kvartalisse.<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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        Mida saab kompenseerida?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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        T\u00f6\u00f6andja v\u00f5ib katta j\u00e4rgmised kulud:<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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        • Osalemine rahvaspordi\u00fcritustel.<\/b>
          <\/b>N\u00e4iteks maratonid, jalgrattamatkad v\u00f5i muud avalikud \u00fcritused, kus osalemine on k\u00f5igile k\u00e4ttesaadav.<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t
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          • Tellimused regulaarseks treeninguks.<\/b>
            <\/b>K\u00e4ige j\u00f5usaalides, ujula-, jooga-, fitness-, tantsu- ja muudes tegevustes.<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t
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            • Ettev\u00f5tte spordirajatiste hooldamine.<\/b>
              <\/b>Kui ettev\u00f5ttel on oma spordisaal v\u00f5i m\u00e4nguv\u00e4ljak, v\u00f5ib selle \u00fclalpidamiskulud v\u00f5tta arvesse toetuse raames.<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t
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              • Tervise taastamise teenused.<\/b>
                <\/b>N\u00e4iteks f\u00fcsioteraapia, taastusravi ja n\u00f5ustamine tervishoiuteenistuse juures registreeritud kliiniliste ps\u00fchholoogidega.<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t
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                • Vabatahtlik tervisekindlustus.<\/b>
                  <\/b>Riikliku s\u00fcsteemiga h\u00f5lmamata t\u00f6\u00f6tajate kindlustamine v\u00f5i raviteenuste valiku laiendamine.<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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                  Mida ei saa kompenseerida?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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                  H\u00fcvitisi ei kohaldata:<\/span><\/p>

                  • Spordiriietuse ja -varustuse (nt treenerid, reketid, jalgrattad) ostmine.<\/span><\/li>
                  • \u00dchekordsed \u00fcritused, n\u00e4iteks ettev\u00f5tte spordip\u00e4evad v\u00f5i spordirajatiste rentimine.<\/span><\/li>
                  • Teenused, mis ei ole seotud regulaarse f\u00fc\u00fcsilise tegevusega (meditatsioon, iluhooldus, SPA jne).<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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                    Kuidas see toimib?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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                    N\u00e4ide 1.<\/b><\/p>

                    <\/b>Ettev\u00f5ttel on 10 t\u00f6\u00f6tajat, kellest 2 on soodustust kasutanud. T\u00f6\u00f6andja h\u00fcvitab neile 100 eurot inimese kohta kvartalis. H\u00fcvitiste kogusumma on <\/span>200 eurot<\/b>ja see on maksuvaba.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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                    N\u00e4ide 2.<\/b><\/p>

                    \u00dchel ettev\u00f5ttel on leping spordiklubiga 1500 euro eest kvartalis. 20 t\u00f6\u00f6tajast kasutab ainult 10 t\u00f6\u00f6tajat abonementi. Sellisel juhul v\u00f5ib t\u00f6\u00f6andja h\u00fcvitada <\/span>1000 eurot<\/b> (10 \u00d7 100 eurot) ilma maksudeta. \u00dclej\u00e4\u00e4nud 500 eurot on maksustatav.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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                    Koost\u00f6\u00f6 raamatupidamisosakonnaga<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
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                    Kui soovite kasutada t\u00f6\u00f6tajate tervise- ja spordimaksusoodustusi, teavitage sellest kindlasti meie tugimeeskonda, sest selleks on vaja esitada eraldi maksudeklaratsioon.<\/span><\/p>

                    Samuti tasub meeles pidada, et k\u00f5ik kulud tuleb dokumenteerida ja esitada raamatupidajale. Selliste h\u00fcvitiste maksmine t\u00f6\u00f6tajatele ilma t\u00f5endavate dokumentideta ei ole lubatud. Vastasel juhul tuleb sellistelt maksudelt n\u00f5uda makse nagu palgalt.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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                    Kokkuv\u00f5te<\/h2>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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                    Tervise- ja spordispordi maksusoodustused on t\u00f6\u00f6andjatele suurep\u00e4rane v\u00f5imalus investeerida oma t\u00f6\u00f6tajatesse ja samal ajal maksude pealt s\u00e4\u00e4sta. Selline algatus mitte ainult ei tugevda meeskonna tervist, vaid suurendab ka ettev\u00f5tte konkurentsiv\u00f5imet t\u00f6\u00f6turul. See v\u00f5imalus ei t\u00e4henda siiski, et k\u00f5iki kulusid ei pea dokumenteerima. Pidage meeles, et selliseid soodustusi t\u00f6\u00f6tajatele v\u00f5imaldades suureneb teie ettev\u00f5tte paberimajandus.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"

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