{"id":199,"date":"2018-08-07T15:16:05","date_gmt":"2018-08-07T15:16:05","guid":{"rendered":"http:\/\/blog.contus-accounting.se\/?p=199"},"modified":"2018-08-07T15:44:53","modified_gmt":"2018-08-07T15:44:53","slug":"personalo-knyga-personliggare-naujos-verslo-sritys-nuo-2018-metu-liepos","status":"publish","type":"post","link":"https:\/\/blog.contus-accounting.se\/index.php\/lt\/2018\/08\/07\/personalo-knyga-personliggare-naujos-verslo-sritys-nuo-2018-metu-liepos\/","title":{"rendered":"Personalo knyga (personalliggare) &#8211; naujos verslo sritys nuo 2018 met\u0173 liepos"},"content":{"rendered":"<p>Jei vykdome veikl\u0105 statyb\u0173, restoran\u0173, kirpimo ar skalbykl\u0173 srityje, tai jau ir anks\u010diau tur\u0117jome prievol\u0119 kasdien vesti personalo knyg\u0105\u00a0(personalliggare)<\/p>\n<p>Nuo 2018 met\u0173 liepos 1 dienos vesti personalo knyg\u0105 tapo privaloma naujoms verslo sritims, tai yra <strong><em>autoservisams, gro\u017eio salonams o taip pat maisto preki\u0173 ir tabako didmenininkams<\/em><\/strong>.<\/p>\n<p>Personalo knyga i\u0161 esm\u0117s yra kasdieninis darbe esan\u010di\u0173 darbuotoj\u0173 s\u0105ra\u0161as ir jos vedimu siekiama i\u0161vengti nelegali\u0173 darbuotoj\u0173.\u00a0\u00a0Personalo knyg\u0105 privaloma vesti kas dien\u0105 ir ji turi b\u016bti lengvai prieinama, jei jus lanko Skatteverket&#8217;as. Jei jos n\u0117ra arba ji nevedama kas dien\u0105 i\u0161 Skatteverket&#8217;o gauname baud\u0105 (kontrollavgift).<\/p>\n<h2>K\u0105 turime registruoti personalo knygoje?<\/h2>\n<p class=\"normal\">Personalo knyga turi nurodyti j\u0105 vedan\u010dios \u012fmon\u0117s pavadinim\u0105\u00a0asmens kod\u0105 (personnummer) arba\u00a0\u012fmon\u0117s (organisationsnummer). Kiekvien\u0105 dien\u0105 knygoje privaloma nurodyti:<\/p>\n<ul class=\" normal\">\n<li>Kiekvieno darbe esan\u010dio vard\u0105, pavard\u0119 ir asmens kod\u0105 (personnummer).<\/li>\n<li>Kada kiekvieno \u017emogaus darbas prasid\u0117jo ir pasibaig\u0117. \u012era\u0161ai turi b\u016bti daromi kiekvien\u0105 kart\u0105 kai \u017emogus pradeda pas jus dirbti\u00a0savo pamain\u0105 (arbetspass)\u00a0 ir kai baigia.\u00a0\u017dmogus gali dirbti kelias pamainas (arbetspass)\u00a0t\u0105 pa\u010di\u0105 dien\u0105 pas jus.<\/li>\n<\/ul>\n<div id=\"svid12_2cf1b5cd163796a5c8bf3c1\" class=\"sv-text-portlet sv-use-margins\">\n<div class=\"sv-text-portlet-content\">\n<p class=\"normal\">\u012e personalo knyg\u0105 reikia \u012fra\u0161yti ir \u017emones kurie dirba neatlygintinai, pvz yra j\u016bs\u0173 giminai\u010diai arba praktikantai, o taip pat \u017emones kuriuos nuomojate i\u0161 personalo nuomos firm\u0173.\u00a0Ta\u010diau \u012f \u0161i\u0105 knyg\u0105 nereikia ra\u0161yti kitose \u012fmon\u0117se dirban\u010di\u0173 \u017emoni\u0173 kaip kad serviso technik\u0173, kurie dirba kitoje \u012fmon\u0117je ir pas jus atvyko konkre\u010diam darbui.<\/p>\n<p class=\"normal\">Jei j\u016bs\u0173 \u012fmon\u0117 yra \u0161vedi\u0161ka individuali \u012fmon\u0117 (enskild n\u00e4ringsverksamhet) ar j\u016bs esate keli\u0173 akcinink\u0173 \u012fmon\u0117s (f\u00e5mansf\u00f6retag)\u00a0vadovas, tai jums\u00a0yra\u00a0pareiga \u012f knyg\u0105 \u012fra\u0161yti ir save bei savo sutuoktin\u012f ir vaikus vir\u0161 16 met\u0173 kurie dirba \u012fmon\u0117je.<\/p>\n<p class=\"normal\">Personalo knyg\u0105 geriausia u\u017esisakyti i\u0161\u00a0Skatteverket\u00a0<a href=\"https:\/\/www.skatteverket.se\/privat\/sjalvservice\/blanketterbroschyrer\/blanketter\/bestallningstjanst\/blanketter.4.18e1b10334ebe8bc80002026.html\">\u0161tai \u010dia<\/a>, tuomet b\u016bsime tikri, kad joje yra visos b\u016btinos grafos. Atkreipkite d\u0117mes\u012f, kad \u0161i paslauga pora m\u0117nesi\u0173 neveikia, nes tiesiog pasibaig\u0117 knygos, ta\u010diau gera \u017einia yra ta, kad Skatteverket&#8217;a \u017eada nera\u0161yti baud\u0173 (kontrollavgift) tuo laikotarpiu kol j\u0173 ne\u012fmanoma u\u017esisakyti.<\/p>\n<p class=\"normal\">Personalo knyga\u00a0 turi b\u016bti nuolat pildoma.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-123\" src=\"http:\/\/blog.contus-accounting.se\/wp-content\/uploads\/2018\/06\/Skatteverket-1-300x56.png\" alt=\"\" width=\"557\" height=\"104\" srcset=\"https:\/\/blog.contus-accounting.se\/wp-content\/uploads\/2018\/06\/Skatteverket-1-300x56.png 300w, https:\/\/blog.contus-accounting.se\/wp-content\/uploads\/2018\/06\/Skatteverket-1.png 468w\" sizes=\"auto, (max-width: 557px) 100vw, 557px\" \/><\/p>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Jei vykdome veikl\u0105 statyb\u0173, restoran\u0173, kirpimo ar skalbykl\u0173 srityje, tai jau ir anks\u010diau tur\u0117jome prievol\u0119 kasdien vesti personalo knyg\u0105\u00a0(personalliggare) Nuo 2018 met\u0173 liepos 1 dienos vesti personalo knyg\u0105 tapo privaloma naujoms verslo sritims, tai yra autoservisams, gro\u017eio salonams o taip pat maisto preki\u0173 ir tabako didmenininkams. Personalo knyga i\u0161 esm\u0117s yra kasdieninis darbe esan\u010di\u0173 darbuotoj\u0173 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_sitemap_exclude":false,"_sitemap_priority":"","_sitemap_frequency":"","footnotes":""},"categories":[26,38],"tags":[],"class_list":["post-199","post","type-post","status-publish","format-standard","hentry","category-mokesciai-svedijoje","category-skatteverket"],"_links":{"self":[{"href":"https:\/\/blog.contus-accounting.se\/index.php\/wp-json\/wp\/v2\/posts\/199","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/blog.contus-accounting.se\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/blog.contus-accounting.se\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/blog.contus-accounting.se\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/blog.contus-accounting.se\/index.php\/wp-json\/wp\/v2\/comments?post=199"}],"version-history":[{"count":14,"href":"https:\/\/blog.contus-accounting.se\/index.php\/wp-json\/wp\/v2\/posts\/199\/revisions"}],"predecessor-version":[{"id":213,"href":"https:\/\/blog.contus-accounting.se\/index.php\/wp-json\/wp\/v2\/posts\/199\/revisions\/213"}],"wp:attachment":[{"href":"https:\/\/blog.contus-accounting.se\/index.php\/wp-json\/wp\/v2\/media?parent=199"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/blog.contus-accounting.se\/index.php\/wp-json\/wp\/v2\/categories?post=199"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/blog.contus-accounting.se\/index.php\/wp-json\/wp\/v2\/tags?post=199"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}