{"id":58016,"date":"2025-12-05T20:07:26","date_gmt":"2025-12-05T20:07:26","guid":{"rendered":"https:\/\/www.europesays.com\/ee\/58016\/"},"modified":"2025-12-05T20:07:26","modified_gmt":"2025-12-05T20:07:26","slug":"jootraha-maksustamine-mida-peavad-teadma-teenindajad-ja-tooandjad","status":"publish","type":"post","link":"https:\/\/www.europesays.com\/ee\/58016\/","title":{"rendered":"Jootraha maksustamine: mida peavad teadma teenindajad ja t\u00f6\u00f6andjad?"},"content":{"rendered":"<p>        <img width=\"1200\" height=\"675\" src=\"https:\/\/www.europesays.com\/ee\/wp-content\/uploads\/2025\/12\/ea3177cff7854f5d9123b1b3e016e93a.jpg\" class=\"img-fluid wp-post-image\" alt=\"\" itemprop=\"thumbnailUrl\" data-zoom-src=\"https:\/\/www.europesays.com\/ee\/wp-content\/uploads\/2025\/12\/ea3177cff7854f5d9123b1b3e016e93a.jpg\" decoding=\"async\" fetchpriority=\"high\"  \/><\/p>\n<p>  Tulumaksuseaduse j\u00e4rgi maksustatakse tulumaksuga k\u00f5ikidest tuluallikatest saadud tulu. See t\u00e4hendab, et ka jootraha on maksustatav tulu.  Foto: Depositphotos  <\/p>\n<p>              PRO tellijale<\/p>\n<p>K\u00fcsimus: kuidas peaks teenindaja deklareerima jootraha, kas eraldi tuluna v\u00f5i osana t\u00f6\u00f6tasust? Mida peaks tegema siis, kui jootraha antakse sularahas? Kas t\u00f6\u00f6andjatel on kohustus jootrahast kinnipeetavaid makse (nt sotsiaalmaks) maksta? Kuidas tuleks k\u00e4sitleda jootraha, mis on saadud l\u00e4bi kaardimakse (nt restoranis makstes makseterminali kaudu)?<\/p>\n<p>Vastab MTA tulumaksu osakonna juhtivspetsialist Aune Maria Marjapuu:<\/p>\n<p class=\"text-center haas small\">See lugu on PRO tellijatele.<\/p>\n<ul class=\"small pl-4\">\n<li>Ligip\u00e4\u00e4s PRO portaalidele (RMP, \u00c4ri, DigiPro, Rikas ja E-kaubandus).<\/li>\n<li>\u00dcle 2000 raamatupidaja t\u00f6\u00f6ks vajaliku jooksvalt ajakohastatud t\u00f6\u00f6riista, juhendi ja n\u00f5uande (sealhulgas \u00fcle 50 abitabeli).<\/li>\n<li class=\"WPT7ge\">RMP toimetuse <a href=\"https:\/\/rmp.geenius.ee\/koolituskalender\/valdkonnad\/koolitusfirmad\/rmp-eesti\/\" target=\"_blank\" rel=\"noopener nofollow\">korraldatud koolitustele<\/a> soodustus v\u00e4hemalt 25 eurot.<\/li>\n<li class=\"WPT7ge\">Ligip\u00e4\u00e4su Geeniuse seitsme teemaportaali tasulisele sisule.<\/li>\n<li class=\"WPT7ge\">Ajakirjade Autoleht, Autoleht Ekstra ja Digi artiklite lugemis\u00f5igust veebis.<\/li>\n<li class=\"WPT7ge\">Ajakirja Digi paberv\u00e4ljaannet. Selle saamiseks saada palun oma aadress aadressile <a href=\"https:\/\/rmp.geenius.ee\/cdn-cgi\/l\/email-protection\" class=\"__cf_email__\" data-cfemail=\"eb9f8e878782ab8c8e8e85829e98c58e8e\" rel=\"nofollow noopener\" target=\"_blank\">[email\u00a0protected]<\/a>. Paberajakirja saad tellida ainult Eesti aadressile.<\/li>\n<\/ul>\n<p class=\"text-center haas small pb-4 mb-0\">Soovid maksta arvega, teha hulgitellimuse v\u00f5i otsid teistsugust tellimust?<br \/>\n              <a href=\"https:\/\/rmp.geenius.ee\/tellimine\/\" rel=\"nofollow noopener\" target=\"_blank\">K\u00f5ik tellimisv\u00f5imalused leiad siit.<\/a>\n          <\/p>\n<p class=\"pais rmp\">Samal teemal<\/p>\n<p>          <a href=\"https:\/\/rmp.geenius.ee\/maksud\/tulumaks\/2024-aasta-tuludeklaratsiooni-esitamine\/\" rel=\"nofollow noopener\" target=\"_blank\"><\/p>\n<p>                <img width=\"360\" height=\"203\" src=\"https:\/\/www.europesays.com\/ee\/wp-content\/uploads\/2025\/12\/464c84d2ae5740aea21ffc0f52b75e42-360x203.jpg\" class=\"img-fluid wp-post-image\" alt=\"tulude deklareerimine 2024 arvuti MTA\" itemprop=\"thumbnailUrl\" decoding=\"async\" loading=\"lazy\"  \/>              <\/p>\n<p>          <\/a><\/p>\n<p>          <a href=\"https:\/\/rmp.geenius.ee\/maksud\/tulumaks\/koolituskulude-mahaarvamine-maksustatavast-tulust\/\" rel=\"nofollow noopener\" target=\"_blank\"><\/p>\n<p>                <img width=\"360\" height=\"203\" src=\"https:\/\/www.europesays.com\/ee\/wp-content\/uploads\/2025\/12\/dbc55c3fa4028496d7377edf8b227afd-360x203.jpg\" class=\"img-fluid wp-post-image\" alt=\"Koolituskulude mahaarvamine maksustatavast tulust\" itemprop=\"thumbnailUrl\" decoding=\"async\" loading=\"lazy\"  \/>              <\/p>\n<p>          <\/a><\/p>\n<p>          <a href=\"https:\/\/rmp.geenius.ee\/maksud\/tulumaks\/eraisikust-aiasaaduste-kasvataja-tulude-deklareerimine\/\" rel=\"nofollow noopener\" target=\"_blank\"><\/p>\n<p>                <img width=\"360\" height=\"203\" src=\"https:\/\/www.europesays.com\/ee\/wp-content\/uploads\/2025\/12\/d21877d3762f1b77c544bea7334ab44d-360x203.jpg\" class=\"img-fluid wp-post-image\" alt=\"Eraisikust aiasaaduste kasvataja tulude deklareerimine\" itemprop=\"thumbnailUrl\" decoding=\"async\" loading=\"lazy\"  \/>              <\/p>\n<p>          <\/a><\/p>\n","protected":false},"excerpt":{"rendered":"Tulumaksuseaduse j\u00e4rgi maksustatakse tulumaksuga k\u00f5ikidest tuluallikatest saadud tulu. See t\u00e4hendab, et ka jootraha on maksustatav tulu. Foto: Depositphotos&hellip;\n","protected":false},"author":2,"featured_media":58017,"comment_status":"","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[14],"tags":[131,130,37,33,35,34,36,29410,29411,29412,23811,1282],"class_list":{"0":"post-58016","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-ari","8":"tag-ari","9":"tag-business","10":"tag-ee","11":"tag-eesti","12":"tag-eesti-keel","13":"tag-estonia","14":"tag-estonian","15":"tag-fuusilise-isiku-tuludeklaratsioon","16":"tag-jootraha","17":"tag-toojoumaks","18":"tag-tuludeklaratsioon","19":"tag-tulumaks"},"share_on_mastodon":{"url":"https:\/\/pubeurope.com\/@ee\/115668768983727738","error":""},"_links":{"self":[{"href":"https:\/\/www.europesays.com\/ee\/wp-json\/wp\/v2\/posts\/58016","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.europesays.com\/ee\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.europesays.com\/ee\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.europesays.com\/ee\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.europesays.com\/ee\/wp-json\/wp\/v2\/comments?post=58016"}],"version-history":[{"count":0,"href":"https:\/\/www.europesays.com\/ee\/wp-json\/wp\/v2\/posts\/58016\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.europesays.com\/ee\/wp-json\/wp\/v2\/media\/58017"}],"wp:attachment":[{"href":"https:\/\/www.europesays.com\/ee\/wp-json\/wp\/v2\/media?parent=58016"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.europesays.com\/ee\/wp-json\/wp\/v2\/categories?post=58016"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.europesays.com\/ee\/wp-json\/wp\/v2\/tags?post=58016"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}