{"id":5564,"date":"2025-10-07T20:40:04","date_gmt":"2025-10-07T20:40:04","guid":{"rendered":"https:\/\/accres.eu\/?p=5564"},"modified":"2025-10-08T09:16:37","modified_gmt":"2025-10-08T09:16:37","slug":"tervise-ja-spordihuvitised-ettevotetele","status":"publish","type":"post","link":"https:\/\/accres.eu\/et\/kak-ispolzovat-lgoty-na-sport\/","title":{"rendered":"Tervise- ja spordih\u00fcvitised Eestis: kuidas ettev\u00f5tted saavad neid kasutada"},"content":{"rendered":"
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Eestis on t\u00f6\u00f6andjal \u00f5igus <\/span>h\u00fcvitada oma t\u00f6\u00f6tajatele tervise- ja spordikulutusi<\/b> ning seejuures mitte maksta nende summade pealt makse. H\u00fcvitise piirm\u00e4\u00e4r on <\/span>kuni 400 eurot inimese kohta aastas<\/b>.<\/span><\/p>

See t\u00e4hendab, et kui t\u00f6\u00f6andja maksab t\u00f6\u00f6taja eest n\u00e4iteks spordiklubi liikmemaksu, hambaravi v\u00f5i massaa\u017ei kuni 400 euro ulatuses aastas, siis:<\/span><\/p>

  • Ei teie ega t\u00f6\u00f6taja maksa sellelt summalt tulu- ega sotsiaalmaksu;\u00a0<\/span><\/li>
  • Siiski on oluline j\u00e4rgida mitut tingimust.<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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    Milliseid tingimusi tuleb j\u00e4rgida<\/h2>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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    Selleks, et neid kulusid ei loetaks maksustatavaks erisoodustuseks (erisoodustus eesti keeles), tuleb t\u00e4ita <\/span>k\u00f5ik<\/b> j\u00e4rgmised tingimused:<\/span><\/p>

    • Piirm\u00e4\u00e4r \u2014 400 eurot inimese kohta aastas.<\/b><\/li><\/ul>

      Selles summas sisaldub ka k\u00e4ibemaks. N\u00e4iteks kui spordiklubi kuutasu on 48 \u20ac koos k\u00e4ibemaksuga, siis kaheksa kuu jooksul on limiit juba ammendatud.<\/span><\/p>

      • Soodustus peab olema k\u00e4ttesaadav k\u00f5igile teie t\u00f6\u00f6tajatele.<\/b><\/li><\/ul>

        Ei tohi teha soodustust ainult juhtkonnale ega ainult neile, kes on ettev\u00f5ttes t\u00f6\u00f6tanud \u00fcle aasta. Formaalne v\u00f5imalus peab olema k\u00f5igil t\u00f6\u00f6tajatel.<\/span><\/p>

        • Peavad olema dokumendid.<\/b><\/li><\/ul>

          Arved, t\u0161ekid v\u00f5i lepingud peavad olema ettev\u00f5tte v\u00f5i t\u00f6\u00f6taja nimel, kui h\u00fcvitate talle kulud. Ilma dokumentideta v\u00f5ib maksuamet pidada soodustuse p\u00f5hjendatust t\u00f5endamata.<\/span><\/p>

          • Tuleb pidada arvestust iga t\u00f6\u00f6taja kohta.<\/b><\/li><\/ul>

            V\u00f5ib arvestada kas maksekuup\u00e4eva (kassap\u00f5hine meetod) v\u00f5i kuup\u00e4eva, mil t\u00f6\u00f6taja tegelikult spordisaalis k\u00e4is (arvestusp\u00f5hine meetod).<\/span><\/p>

            • H\u00fcvitamine on vabatahtlik.<\/b><\/li><\/ul>

              T\u00f6\u00f6andja otsustab ise, milliseid teenuseid h\u00fcvitada: spordiklubi, hambaravi, massaa\u017e v\u00f5i vabatahtlik tervisekindlustus.<\/span>
              <\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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              Mida saab maksuvabalt h\u00fcvitada<\/h2>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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              Seadus lubab viit kulukategooriat, mida saab h\u00fcvitada 400 \u20ac piirm\u00e4\u00e4ra ulatuses:<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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              1. Avalikud spordi\u00fcritused. <\/b>Maratonid, jooksud ja jalgrattas\u00f5idud, kus v\u00f5ivad osaleda k\u00f5ik soovijad. N\u00e4ide: osalemine <\/span>Tallinna Maratonil<\/span><\/i> v\u00f5i <\/span>Maardu Triatlonil<\/span><\/i>.<\/span><\/li>
              2. Regulaarsed sporditegevused ja massaa\u017e.<\/b>
                <\/b>Spordiklubi v\u00f5i ujula liikmemaks, jooga, r\u00fchmatreeningud, fitness-rakendused.<\/span>
                <\/span>Kuid mitte spaa, saun ega aurusaun \u2014 ainult juhul, kui tegemist on tegeliku f\u00fc\u00fcsilise tegevusega.<\/span><\/li>
              3. Ettev\u00f5tte enda spordisaali \u00fclalpidamine.<\/b>
                <\/b>Kui ettev\u00f5ttel on oma spordisaal, v\u00f5ib soodustuse alla arvestada koristuse, remondi, kommunaalkulude ja seadmete hoolduse kulud.<\/span><\/li>
              4. Meditsiiniteenused.<\/b>
                <\/b>Hambaarst, f\u00fcsioterapeut, ps\u00fchholoog, taastusravi, logopeed ja toitumisn\u00f5ustaja konsultatsioonid. Oluline on, et spetsialistil oleks kehtiv litsents.<\/span><\/li>
              5. Vabatahtlik tervisekindlustus.<\/b>
                <\/b>T\u00f6\u00f6andja v\u00f5ib maksta t\u00f6\u00f6taja tervisekindlustuse eest v\u00f5i h\u00fcvitada selle ostu.<\/span><\/li><\/ol>

                K\u00f5ik need kategooriad liidetakse kokku. N\u00e4iteks:<\/span>
                <\/span>100 \u20ac \u2014 spordiklubi, 200 \u20ac \u2014 hambaarst, 100 \u20ac \u2014 kindlustusmakse = limiit 400 \u20ac on t\u00e4is.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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                Mis juhtub, kui \u00fcletada limiit<\/h2>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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                Kui maksate t\u00f6\u00f6tajale rohkem kui 400 \u20ac aastas, <\/span>\u00fcletav summa maksustatakse nagu tavaline erisoodustus<\/b> (erisoodustus).<\/span><\/p>

                Maksusoodustuse arvutamine toimub j\u00e4rgmiselt (n\u00e4ites 200 \u20ac \u00fcletuse puhul):<\/span><\/p>

                • Tulumaks = 22\/78 \u00d7 soodustuse summa.<\/span>
                  <\/span> N\u00e4ide: 22\/78 \u00d7 200 \u20ac = <\/span>56,41 \u20ac<\/b>.<\/span>
                  <\/span><\/li>
                • Sotsiaalmaksu baas = h\u00fcve summa + tulumaks erisoodustuselt = 200 + 56,41 = <\/span>256,41 \u20ac<\/b>.<\/span>
                  <\/span><\/li>
                • Sotsiaalmaks = 33% \u00d7 256,41 = <\/span>84,62 \u20ac<\/b>.<\/span>
                  <\/span><\/li>
                • Kokku makse: <\/span>56,41 + 84,62 = 141,03 \u20ac<\/b>.<\/span>
                  <\/span><\/li><\/ul>

                  See t\u00e4hendab, et kui maksate t\u00f6\u00f6tajale 200 \u20ac \u00fcle limiidi, tuleb makse tasuda umbes 141 \u20ac<\/b> \u2014 peaaegu sama palju kui soodustus ise. Seet\u00f5ttu on oluline limiiti mitte \u00fcletada.<\/span><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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                  Kuidas seda praktikas rakendada<\/h2>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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                  1. Kinnitage sisemine reegel (n\u00e4iteks t\u00f6\u00f6korralduses v\u00f5i eraldi dokumendis), mille kohaselt ettev\u00f5te h\u00fcvitab kuni 400 \u20ac aastas tervise ja spordi eest.<\/span>

                    <\/span><\/li>
                  2. Selgitage t\u00f6\u00f6tajatele, et nad peavad s\u00e4ilitama kviitungid ja esitama need h\u00fcvitamiseks.<\/span>

                    <\/span><\/li>
                  3. Pidage arvestust iga t\u00f6\u00f6taja kohta.<\/span>

                    <\/span><\/li>
                  4. Kandke kulud raamatupidamises arvesse kui <\/span>\u201ctervise- ja spordikulud\u201d<\/span><\/i>.<\/span>

                    <\/span><\/li>
                  5. J\u00e4lgige, et limiiti ei \u00fcletataks \u2014 siis makse ei ole.<\/span><\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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                    Kokkuv\u00f5te<\/h2>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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                    \ud83d\udca1 Kuni 400 \u20ac aastas inimese kohta v\u00f5ib kulutada tervise ja spordi peale maksuvabalt,<\/span>
                    <\/span> kui on olemas dokumendid, arvestus ja v\u00f5rdsed tingimused k\u00f5igile. <\/span>Peamine on mitte \u00fcletada limiiti ja mitte segi ajada isiklike ostudega (n\u00e4iteks jalan\u00f5ud v\u00f5i spaa).<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"

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