 „Stašaitis & Partners“ „Šiuo metu esu UAB direktorė ir šios įmonės 50 proc. akcijų savininkė, įmonės veikla yra sustabdyta, tad planuoju atleidimą iš pareigų. Ar aš privalau sau išmokėti pinigus už nepanaudotas atostogas, ar galiu jų atsisakyti? Dirbau 7 mėn.“, klausia Verslosavaite.lt skaitytoja. Konsultuoja advokatų kontoros „Stašaitis & Partners“ advokato padėjėjas Mindaugas Šeškauskis.
Įstatymai nedraudžia darbuotojui atsisakyti teisės į kompensaciją už nepanaudotas atostogas, tai yra darbuotojo laisvas pasirinkimas.
Tačiau atkreiptinas dėmesys į tai, kad darbuotojui atsisakius jam pagal įstatymą priklausančių su darbo santykiais susijusių išmokų, darbdavio prievolė mokėti mokesčius (socialinio draudimo įmokos, sveikatos draudimo įmokos, kt.) nuo darbuotojui apskaičiuotos išmokos gali išlikti, nepriklausomai nuo to, ar darbuotojas atsisakė kompensacijos už nepanaudotas atostogas ar ne, todėl mokesčių administratorius gali pareikalauti šiuos mokesčius sumokėti. Be to, neišmokėdama darbuotojui kompensacijos už nepanaudotas atostogas įmonė gauna ekonominę naudą, kuri gali būti prilyginta įmonės gautoms apmokestinamoms pajamoms. Šioje konsultacijoje yra pateikiama tik bendro pobūdžio teisinė informacija ir ji jokiu atžvilgiu negali būti vertinama kaip išsami ir galutinė. Dėl išsamios teisinės konsultacijos galite kreiptis į Stašaitis & Partners advokatų kontorą el. paštu
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