260
Sotsiaalmaksuseaduse § 3 täiendamise ja tulumaksuseaduse § 34 muutmise seadus
Introduced
11 September 2023
Last action
8 November 2023 · Accepted
Status
AVALDATUD_RIIGITEATAJAS
Sponsors
Helmen Kütt, Sotsiaalkomisjon
Subjects
Discovery layer
Source updated
8 November 2023
Summary
Eelnõu näeb ette anda tööandjale võimalus maksta haigestunud rasedale töötajale sotsiaalmaksuvabalt haigushüvitist ning kõrvaldada nii töötajate ebavõrdne kohtlemine. Rase töötaja või ametnik saab kehtiva õiguse alusel alates teisest haiguspäevast Tervisekassast haigushüvitist, mille suurus on 70% eelmise aasta kalendripäeva keskmisest sotsiaalmaksustatud tulust. Töötajale, kes ei ole rase, võib tööandja sotsiaalmaksuseaduse (SMS) alusel maksta sotsiaalmaksuvabalt haigushüvitist teise kuni kaheksanda päeva eest kuni 100% eelneva kuue kuu keskmisest töötasust (sotsiaalmaksuseadus (SMS § 3 p 3). Kuna on tööandjaid, kes soovivad säilitada keskmise töötasu haiguse perioodil ka rasedal, siis on võrdse kohtlemise tagamiseks õiglane vabastada eelkirjeldatud vabatahtlik ja täiendav haigushüvitis sotsiaalmaksust. Selleks lisatakse SMS §-i 3 uus punkt 3¹, mis vabastab sotsiaalmaksust tööandja makstava haigushüvitise, mis ei ületa 30% raseda eelneva kuue kuu keskmisest töötasust ja mida on makstud alates töövõimetuse teisest päevast kuni kaheksanda päevani. Ülejäänud osa haigushüvitisest ehk 70% eelmise aasta kalendripäeva keskmisest sotsiaalmaksustatud tulust tasub Tervisekassa ravikindlustuse seaduse alusel. SMS §-i 3 lisatakse ka punkt 19, mille alusel vähendatakse raseda füüsilisest isikust ettevõtja (FIE) sotsiaalmaksuga maksustatavat tulemit arvestusliku haigushüvitise võrra. Selle tulemusel laieneb tööandjatele kehtestatud haigushüvitise sotsiaalmaksusoodustus ka rasedatele FIE-dele.
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
11 September 2023
AVALDATUD_RIIGITEATAJAS
Source: SE
8 November 2023
Accepted
Votes
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Versions
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Documents
16 official files
Vabariigi Presidendi otsus
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Vabariigi Presidendi otsus
pdf · ET · 20 November 2023
Lõpptekst
docx · ET · 15 November 2023
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Lõpptekst asice
asice · ET · 15 November 2023
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Vastuvõetud seadus asice
asice · ET · 9 November 2023
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Kaaskiri Vabariigi Presidendile
pdf · ET · 9 November 2023
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Vastuvõetud seadus
pdf · ET · 9 November 2023
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260 SE III
asice · ET · 6 November 2023
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Eelnõu
docx · ET · 6 November 2023
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Seletuskiri
docx · ET · 16 October 2023
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Muudatusettepanekute loetelu
docx · ET · 16 October 2023
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Eelnõu
docx · ET · 16 October 2023
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Seletuskiri
docx · ET · 18 September 2023
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Eelnõu
docx · ET · 18 September 2023
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Seletuskiri docx
docx · ET · 11 September 2023
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Eelnõu docx
docx · ET · 11 September 2023
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Algtekstid asice
asice · ET · 11 September 2023
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Sponsors
- Helmen Kütt · plenary-member
- Sotsiaalkomisjon · Sotsiaalkomisjon · Initiator
Related records
No cross-record relationships stored yet.
Related across the Repo ecosystem
Direct relationships are identifier-backed. Topic context means shared TopicMembership — not a citation and not causation.
Direct relationships
- Legal framework · Sotsiaalmaksuseaduse § 3 täiendamise ja tulumaksuseaduse § 34 muutmise seadus · 260 · EE
- Identifier matchPROJECTS_FROM
Same estonia record ede9e339-67ff-4eb6-85d1-7fb3d08a51ce projected from PoliticalRepo EE row.
Sotsiaalmaksuseaduse § 3 täiendamise ja tulumaksuseaduse § 34 muutmise seadus
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.riigikogu.ee/tegevus/eelnoud/ede9e339-67ff-4eb6-85d1-7fb3d08a51ce/
- Open data entity: https://api.riigikogu.ee/api/volumes/ede9e339-67ff-4eb6-85d1-7fb3d08a51ce
- estonia · ede9e339-67ff-4eb6-85d1-7fb3d08a51ce · source updated 8 November 2023