{"id":7223,"date":"2014-11-27T13:08:29","date_gmt":"2014-11-27T13:08:29","guid":{"rendered":""},"modified":"2022-05-06T15:32:02","modified_gmt":"2022-05-06T15:32:02","slug":"masa-e-perfitimit-nga-leja-e-lindjes-pas-dates-1-janar-2015","status":"publish","type":"post","link":"https:\/\/ndiqparate.al\/?p=7223","title":{"rendered":"Masa e p\u00ebrfitimit nga leja e lindjes pas dat\u00ebs 1 janar 2015"},"content":{"rendered":"
Open Data Albania<\/span> ka p\u00ebrllogaritur mas\u00ebn e p\u00ebrfitimit nga leje lindje sipas ligjit t\u00eb ri Nr.104, dat\u00eb 31.07.2014, i cili hyn n\u00eb fuqi dhe ka efekte zbatimi pas dat\u00ebs 1 janar 2015. Sipas k\u00ebtij ligji, nuk jan\u00eb ndryshuar kriteret e p\u00ebrfitimit t\u00eb lejelindjes duke parashikuar si kusht p\u00ebrfitimi, detyrimin p\u00ebr t\u00eb pasur 12 muaj periudh\u00eb sigurimi p\u00ebr \u00e7do rast leje lindje. Ndryshim pak\u00ebsues ka p\u00ebsuar baza mbi t\u00eb cil\u00ebn p\u00ebrllogaritet p\u00ebrfitimi.\n<\/div>\n
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Koh\u00ebzgjatja maksimale e lejes s\u00eb lindjes n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb mbetet 365 dit\u00eb dhe gjat\u00eb k\u00ebsaj periudhe gruaja me leje lindje merr p\u00ebrfitimet n\u00eb var\u00ebsi t\u00eb statusit t\u00eb saj t\u00eb pun\u00ebsimit.\n<\/div>\n
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N\u00eb llogaritjen e mas\u00ebs s\u00eb p\u00ebrfitimit ndryshimet ligjore kan\u00eb futur konceptin Pag\u00eb Neto si nj\u00eb koncept kontab\u00ebl, kundrejt konceptit dhe termit q\u00eb njeh e Drejta e Pun\u00ebs e q\u00eb \u00ebsht\u00eb Paga.\n<\/div>\n
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Paga apo n\u00eb terminologjin\u00eb kontab\u00ebl Paga Bruto, \u00ebsht\u00eb shp\u00ebrblim i t\u00eb pun\u00ebsuarit (pun\u00ebmarr\u00ebsit) p\u00ebr pun\u00ebn e kontraktuar. Nga paga bruto zbritet 9.5 p\u00ebr qind e pag\u00ebs si pjesa e sigurimit shoq\u00ebror q\u00eb i p\u00ebrket t\u00eb pun\u00ebsuarit; zbritet 1.7 e pag\u00ebs si pjesa e sigurimeve sh\u00ebndet\u00ebsore t\u00eb paguara nga pun\u00ebmarr\u00ebsi; gjithashtu zbritet tatimi mbi t\u00eb ardhurat nga paga i cili ndryshon sipas vler\u00ebs s\u00eb pag\u00ebs.\n<\/div>\n
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Paga Neto \u00ebsht\u00eb gjithnj\u00eb m\u00eb e ul\u00ebt se Paga Bruto. Diferenca mes tyre, n\u00eb vart\u00ebsi t\u00eb pag\u00ebs \u00ebsht\u00eb nga minus 11.2% p\u00ebr pagat e patatueshme deri n\u00eb minus 34.2% p\u00ebr qind p\u00ebr pagat t\u00eb tatohen n\u00eb mas\u00ebn 23%. M\u00eb posht\u00eb \u00ebsht\u00eb p\u00ebrllogaritur se sa \u00ebsht\u00eb vlera e pag\u00ebs neto p\u00ebr fasha page bruto nga 30 deri 150 mij\u00eb lek\u00eb, sikurse diferenca n\u00eb vler\u00eb mes tyre.\n<\/div>\n
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Duke filluar nga 1 janar 2015 e ardhura p\u00ebr gruan e pun\u00ebsuar do t\u00eb jet\u00eb: a) 80% e mesatares ditore t\u00eb baz\u00ebs s\u00eb vler\u00ebsuar neto t\u00eb dymb\u00ebdhjet\u00eb muajve t\u00eb fundit nga data e lindjes t\u00eb s\u00eb drejt\u00ebs p\u00ebr pages\u00eb p\u00ebr periudh\u00ebn e paralindjes dhe p\u00ebr 150 dit\u00eb kalendarike pas lindjes. Koncepti Baz\u00eb Neto i shtuar n\u00eb Ligj, ka sjell\u00eb efekte pak\u00ebsuese n\u00eb p\u00ebrfitimin e leje lindjeve pas dat\u00ebs 1 janar 2015 kundrejt leje lindjeve t\u00eb p\u00ebr fituara deri n\u00eb 31 dhjetor 2014.\n<\/div>\n
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Konkretisht nj\u00eb grua ka pag\u00ebn e deklaruar tridhjet\u00eb mij\u00eb lek\u00eb, n\u00ebse do t\u00eb merrte leje lindje para dat\u00ebs 31 dhjetor 2014 do t\u00eb p\u00ebrfitonte n\u00eb 6 muajt e par\u00eb pages\u00ebn p\u00ebr leje lindje mujore prej 24 000 lek\u00eb; n\u00ebse ajo merr leje lindje pas dat\u00ebs 1 janar 2015 p\u00ebrfitimi mujor n\u00eb gjasht\u00eb muajt e par\u00eb t\u00eb leje lindjes do t\u00eb jet\u00eb vet\u00ebm 21 312 lek\u00eb.\n<\/div>\n
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Nd\u00ebrsa n\u00eb gjasht\u00ebmujorin e dyt\u00eb p\u00ebrfitimi p\u00ebrllogaritet si b) 50% e mesatares ditore t\u00eb baz\u00ebs s\u00eb vler\u00ebsuar neto t\u00eb dymb\u00ebdhjet\u00eb muajve t\u00eb fundit nga data e lindjes s\u00eb t\u00eb drejt\u00ebs p\u00ebr pages\u00eb p\u00ebr periudh\u00ebn tjet\u00ebr n\u00eb vazhdim.\n<\/div>\n
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P\u00ebr nj\u00eb grua q\u00eb ka baz\u00eb t\u00eb vler\u00ebsueshme pag\u00ebn e saj t\u00eb 12 muajve t\u00eb fundit, ndryshimi mes p\u00ebrfitimit n\u00ebse do t\u00eb marr\u00eb leje lindje deri n\u00eb dat\u00ebn 31 dhjetor 2014 me rastin kur leje lindja merret n\u00eb 1 janar 2015 do t\u00eb jet\u00eb gjithashtu i pak\u00ebsuar.\n<\/div>\n
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Ndryshimet ligjore sh\u00ebnojn\u00eb edhe disa risi n\u00eb favor t\u00eb p\u00ebrfituesve, si p\u00ebr shembull: p\u00ebrjashtimi nga ky rregulli i detyrimit p\u00ebr t\u00eb pasur 12 muaj sigurim p\u00ebr \u00e7do barr\u00eb lindje  rasti kur barr\u00eb lindjen e radh\u00ebs ndodh brenda 24 muajve nga data e lindjes s\u00eb f\u00ebmij\u00ebs s\u00eb m\u00ebparsh\u00ebm.\n<\/div>\n
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Gjithashtu pas periudh\u00ebs 63 dit\u00eb pas lindjes t\u00eb drejt\u00ebn p\u00ebr leje kujdesi ndaj f\u00ebmij\u00ebs e ka edhe babai ose bir\u00ebsuesi i siguruar n\u00ebse k\u00ebt\u00eb t\u00eb drejt\u00eb nuk e ushtron apo nuk ka kushte p\u00ebr ta p\u00ebrfituar n\u00ebna.\n<\/div>\n
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Vende t\u00eb rajonit si Kroacia; Maqedonia; Mali i Zi dhe Serbia e kan\u00eb mas\u00ebn e p\u00ebrfitimit nga Leje Lindje 100% t\u00eb pag\u00ebs (bruto). Serbia \u00ebsht\u00eb vendi me kushtet m\u00eb t\u00eb mira p\u00ebr mir\u00ebrritjen e t\u00eb sapolindurve pasi masa e p\u00ebrfitimit t\u00eb lejelindjes \u00ebsht\u00eb 106% e pag\u00ebs. N\u00eb nivele t\u00eb ul\u00ebta p\u00ebr Rajonin q\u00ebndrojn\u00eb Bosnja dhe Kosova me nj\u00eb mesatare prej 60%. Aktualisht Shqip\u00ebria renditet n\u00eb nivelin 63% t\u00eb pag\u00ebs Neto (mesatarja p\u00ebr 12 muaj) \u00e7ka e p\u00ebrkeq\u00ebson renditjen e saj mes vendeve t\u00eb rajonit q\u00eb p\u00ebrllogarisin me baz\u00eb bruto.\n<\/div>\n
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N\u00eb vitin 2009 shpenzimet e ISSH p\u00ebr pagesat e leje lindjes kan\u00eb ardhur ishin 1.23 miliard lek\u00eb nd\u00ebrsa n\u00eb vitin 2013 k\u00ebto shpenzime ishin rreth 2.33 miliard lek\u00eb.\n<\/div>\n
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P\u00ebrfitimet q\u00eb vijn\u00eb nga leja i lindjes n\u00eb vendin ton\u00eb paguhen t\u00ebr\u00ebsisht nga Instituti i Sigurimeve Shoq\u00ebrore.\n<\/div>\n\n\nKomente dhe analiza:<\/b> Open Data Albania
\nKontribuoi: Ina Baja<\/b>\n