{"id":28233,"date":"2026-09-23T07:57:14","date_gmt":"2026-09-23T05:57:14","guid":{"rendered":"https:\/\/patikimabuhaltere.lt\/?page_id=28233"},"modified":"2026-11-02T08:53:20","modified_gmt":"2026-11-02T06:53:20","slug":"skaiciuokles","status":"publish","type":"page","link":"https:\/\/patikimabuhaltere.lt\/ru\/skaiciuokles\/","title":{"rendered":"\u041a\u0430\u043b\u044c\u043a\u0443\u043b\u044f\u0442\u043e\u0440\u044b"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"28233\" class=\"elementor elementor-28233\">\n\t\t\t\t<div class=\"e-con-with-custom-width elementor-element elementor-element-7062a2b e-flex e-con-boxed sc_inner_width_none sc_layouts_column_icons_position_left e-con e-parent\" data-id=\"7062a2b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-49f8f32 elementor-widget elementor-widget-shortcode\" data-id=\"49f8f32\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><div class=\"pb-sk\" style=\"--pb-accent:#0F6A63;--pb-du:#0F6A63;--pb-gpm:#635BBA;--pb-pvm:#2D6FA3;--pb-late:#A36A21;--pb-holiday:#A9576C;--pb-perdiem:#7B5AA6\"><div class=\"pb-sk-head\"><h1>\u041a\u0430\u043b\u044c\u043a\u0443\u043b\u044f\u0442\u043e\u0440\u044b<\/h1><p>Pasirinkite reikaling\u0105 skai\u010diuokl\u0119.<\/p><\/div><div class=\"pb-tabs\" role=\"tablist\" aria-label=\"\u041a\u0430\u043b\u044c\u043a\u0443\u043b\u044f\u0442\u043e\u0440\u044b\"><button class=\"active\" data-tab=\"du\" type=\"button\">\u0420\u0430\u0441\u0447\u0451\u0442 \u0437\u0430\u0440\u0430\u0431\u043e\u0442\u043d\u043e\u0439 \u043f\u043b\u0430\u0442\u044b<\/button><button data-tab=\"gpm\" type=\"button\">GPM<\/button><button data-tab=\"pvm\" type=\"button\">PVM<\/button><button data-tab=\"delspinigiai\" type=\"button\">\u041f\u0435\u043d\u0438<\/button><button data-tab=\"atostoginiai\" type=\"button\">Atostoginiai<\/button><button data-tab=\"dienpinigiai\" type=\"button\">Dienpinigiai<\/button><\/div><div class=\"pb-tab active\" data-panel=\"du\"><div class=\"pb-card pb-du\"><div class=\"pb-du-top\"><label class=\"pb-field\"><span>Mokestiniai metai<\/span><select class=\"pb-du-year\"><option value=\"2020\">2020<\/option><option value=\"2021\">2021<\/option><option value=\"2022\">2022<\/option><option value=\"2023\">2023<\/option><option value=\"2024\">2024<\/option><option value=\"2025\">2025<\/option><option value=\"2026\" selected>2026<\/option><option value=\"2027\">2027<\/option><\/select><\/label><label class=\"pb-field\"><span>M\u0117nuo<\/span><select class=\"pb-du-month\"><option value=\"1\" selected>Sausis<\/option><option value=\"2\">Vasaris<\/option><option value=\"3\">Kovas<\/option><option value=\"4\">Balandis<\/option><option value=\"5\">Gegu\u017e\u0117<\/option><option value=\"6\">Bir\u017eelis<\/option><option value=\"7\">Liepa<\/option><option value=\"8\">Rugpj\u016btis<\/option><option value=\"9\">Rugs\u0117jis<\/option><option value=\"10\">Spalis<\/option><option value=\"11\">Lapkritis<\/option><option value=\"12\">Gruodis<\/option><\/select><\/label><\/div><div class=\"pb-year-info\" aria-live=\"polite\"><\/div><div class=\"pb-mode\"><button class=\"active\" data-mode=\"gross\" type=\"button\">Bruto \u2192 Neto<\/button><button data-mode=\"net\" type=\"button\">Neto \u2192 Bruto<\/button><\/div><div class=\"pb-grid\"><label class=\"pb-field\"><span>Darbo u\u017emokestis bruto<\/span><div class=\"pb-input\"><input class=\"pb-du-amount\" type=\"number\" step=\"0.01\" min=\"0\" value=\"2000\" inputmode=\"decimal\"><em>\u20ac<\/em><\/div><\/label><label class=\"pb-field\"><span>NPD<\/span><select class=\"pb-du-npd\"><option value=\"standard\">Taikyti \u012fprast\u0105 NPD<\/option><option value=\"none\">Netaikyti NPD<\/option><option value=\"special_high\">Didesnis NPD \u2013 0\u201325 % \/ sunkus ne\u012fgalumas<\/option><option value=\"special_mid\">Didesnis NPD \u2013 30\u201355 % \/ vidutinis ar lengvas<\/option><\/select><\/label><label class=\"pb-field\"><span>Pensij\u0173 kaupimas<\/span><select class=\"pb-du-pension\"><\/select><\/label><label class=\"pb-field\"><span>Sutarties tipas<\/span><select class=\"pb-du-contract\"><option value=\"regular\">Neterminuota<\/option><option value=\"fixed\">Terminuota<\/option><\/select><\/label><\/div><div class=\"pb-results\"><div class=\"pb-result\"><span>Priskai\u010diuota<\/span><strong class=\"pb-du-gross\">0,00 \u20ac<\/strong><\/div><div class=\"pb-result\"><span>NPD<\/span><strong class=\"pb-du-npd-res\">0,00 \u20ac<\/strong><\/div><div class=\"pb-result\"><span>GPM<\/span><strong class=\"pb-du-gpm\">0,00 \u20ac<\/strong><\/div><div class=\"pb-result\"><span>Darbuotojo Sodra<\/span><strong class=\"pb-du-sodra\">0,00 \u20ac<\/strong><\/div><div class=\"pb-result\"><span>Pensij\u0173 kaupimas<\/span><strong class=\"pb-du-pension-res\">0,00 \u20ac<\/strong><\/div><div class=\"pb-result\"><span>\u041d\u0430 \u0440\u0443\u043a\u0438<\/span><strong class=\"pb-du-net\">0,00 \u20ac<\/strong><\/div><div class=\"pb-result\"><span>\u0412\u0437\u043d\u043e\u0441\u044b \u0440\u0430\u0431\u043e\u0442\u043e\u0434\u0430\u0442\u0435\u043b\u044f<\/span><strong class=\"pb-du-employer\">0,00 \u20ac<\/strong><\/div><div class=\"pb-result\"><span>Darbo vietos kaina<\/span><strong class=\"pb-du-cost\">0,00 \u20ac<\/strong><\/div><\/div><p class=\"pb-small\">Skai\u010diuojamas \u012fprastas m\u0117nesio darbo u\u017emokestis. Metams pasibaigus NPD ir progresinis GPM gali b\u016bti perskai\u010diuojami pagal bendras metines pajamas.<\/p><p class=\"pb-small pb-du-pnpd\" hidden><strong>2027 m.:<\/strong> papildomas 1 044 \u20ac metinis PNPD u\u017e kiekvien\u0105 vaik\u0105 \u0161iame m\u0117nesio rezultate automati\u0161kai nepritaikomas.<\/p><\/div><\/div><div class=\"pb-tab\" data-panel=\"gpm\"><div class=\"pb-two\"><div class=\"pb-card pb-gpm-card\" data-kind=\"subtract\"><h3>GPM i\u0161skai\u010diavimas<\/h3><p>\u012eveskite apmokestinam\u0105 sum\u0105 prie\u0161 GPM. Parodysime mokest\u012f ir sum\u0105 po GPM.<\/p><label class=\"pb-field\"><span>GPM tarifas<\/span><select class=\"pb-gpm-rate\"><\/select><\/label><label class=\"pb-field\"><span>Suma prie\u0161 GPM<\/span><div class=\"pb-input\"><input class=\"pb-gpm-amount\" type=\"number\" step=\"0.01\" min=\"0\" value=\"1000\" inputmode=\"decimal\"><em>\u20ac<\/em><\/div><\/label><div class=\"pb-results\"><div class=\"pb-result\"><span>GPM suma<\/span><strong class=\"pb-gpm-tax\">0,00 \u20ac<\/strong><\/div><div class=\"pb-result\"><span>Suma po GPM<\/span><strong class=\"pb-gpm-result\">0,00 \u20ac<\/strong><\/div><\/div><\/div><div class=\"pb-card pb-gpm-card\" data-kind=\"grossup\"><h3>GPM priskai\u010diavimas<\/h3><p>\u012eveskite norim\u0105 sum\u0105 po GPM. Parodysime, kokia apmokestinama suma ir GPM reikalingi.<\/p><label class=\"pb-field\"><span>GPM tarifas<\/span><select class=\"pb-gpm-rate\"><\/select><\/label><label class=\"pb-field\"><span>Suma po GPM<\/span><div class=\"pb-input\"><input class=\"pb-gpm-amount\" type=\"number\" step=\"0.01\" min=\"0\" value=\"1000\" inputmode=\"decimal\"><em>\u20ac<\/em><\/div><\/label><div class=\"pb-results\"><div class=\"pb-result\"><span>GPM suma<\/span><strong class=\"pb-gpm-tax\">0,00 \u20ac<\/strong><\/div><div class=\"pb-result\"><span>Suma prie\u0161 GPM<\/span><strong class=\"pb-gpm-result\">0,00 \u20ac<\/strong><\/div><\/div><\/div><\/div><p class=\"pb-small\">Tai matematin\u0117 GPM skai\u010diuokl\u0117 pagal pasirinkt\u0105 tarif\u0105. Ji pati nenustato, koks tarifas konkre\u010diai pajam\u0173 r\u016b\u0161iai turi b\u016bti taikomas.<\/p><\/div><div class=\"pb-tab\" data-panel=\"pvm\"><div class=\"pb-card pb-pvm\"><div class=\"pb-mode\"><button class=\"active\" data-mode=\"add\" type=\"button\">Be PVM \u2192 su PVM<\/button><button data-mode=\"remove\" type=\"button\">Su PVM \u2192 be PVM<\/button><\/div><div class=\"pb-grid\"><label class=\"pb-field\"><span>PVM tarifas<\/span><select class=\"pb-pvm-rate\"><\/select><\/label><label class=\"pb-field\"><span>Suma<\/span><div class=\"pb-input\"><input class=\"pb-pvm-amount\" type=\"number\" step=\"0.01\" min=\"0\" value=\"1000\" inputmode=\"decimal\"><em>\u20ac<\/em><\/div><\/label><\/div><div class=\"pb-results\"><div class=\"pb-result\"><span>Suma be PVM<\/span><strong class=\"pb-pvm-net\">0,00 \u20ac<\/strong><\/div><div class=\"pb-result\"><span>PVM suma<\/span><strong class=\"pb-pvm-tax\">0,00 \u20ac<\/strong><\/div><div class=\"pb-result\"><span>Suma su PVM<\/span><strong class=\"pb-pvm-gross\">0,00 \u20ac<\/strong><\/div><\/div><p class=\"pb-small\">Tarif\u0173 s\u0105ra\u0161\u0105 galima pakeisti WordPress nustatymuose. Pasirinkite tarif\u0105 pagal konkre\u010di\u0105 prek\u0119 ar paslaug\u0105 ir laikotarp\u012f.<\/p><\/div><\/div><div class=\"pb-tab\" data-panel=\"delspinigiai\"><div class=\"pb-card pb-late\"><div class=\"pb-grid\"><label class=\"pb-field\"><span>Skolos suma<\/span><div class=\"pb-input\"><input class=\"pb-late-amount\" type=\"number\" step=\"0.01\" min=\"0\" value=\"1000\" inputmode=\"decimal\"><em>\u20ac<\/em><\/div><\/label><label class=\"pb-field\"><span>Pradelst\u0173 dien\u0173 skai\u010dius<\/span><div class=\"pb-input\"><input class=\"pb-late-days\" type=\"number\" step=\"1\" min=\"0\" value=\"10\" inputmode=\"decimal\"><em>d.<\/em><\/div><\/label><label class=\"pb-field\"><span>Delspinigi\u0173 tarifas per dien\u0105<\/span><div class=\"pb-input\"><input class=\"pb-late-rate\" type=\"number\" step=\"0.01\" min=\"0\" value=\"\" inputmode=\"decimal\"><em>%<\/em><\/div><\/label><\/div><div class=\"pb-results\"><div class=\"pb-result\"><span>\u041f\u0435\u043d\u0438<\/span><strong class=\"pb-late-tax\">0,00 \u20ac<\/strong><\/div><div class=\"pb-result\"><span>Bendra suma<\/span><strong class=\"pb-late-total\">0,00 \u20ac<\/strong><\/div><\/div><p class=\"pb-small\">Tarifas yra redaguojamas, nes delspinigi\u0173 dydis gali priklausyti nuo prievol\u0117s r\u016b\u0161ies ir laikotarpio.<\/p><\/div><\/div><div class=\"pb-tab\" data-panel=\"atostoginiai\"><div class=\"pb-card pb-holiday\"><div class=\"pb-mode\"><button class=\"active\" data-mode=\"auto\" type=\"button\">VDU i\u0161 3 m\u0117nesi\u0173<\/button><button data-mode=\"manual\" type=\"button\">VDU \u012fvesti ranka<\/button><\/div><div class=\"pb-hol-auto\"><div class=\"pb-hol-row\"><span>1 m\u0117n.<\/span><label class=\"pb-field\"><span>Priskai\u010diuotas DU<\/span><div class=\"pb-input\"><input class=\"pb-hol-salary\" type=\"number\" step=\"0.01\" min=\"0\" value=\"2000\" inputmode=\"decimal\"><em>\u20ac<\/em><\/div><\/label><label class=\"pb-field\"><span>Fakti\u0161kai dirbtos darbo dienos<\/span><div class=\"pb-input\"><input class=\"pb-hol-workdays\" type=\"number\" step=\"0.01\" min=\"0\" value=\"20\" inputmode=\"decimal\"><em>d.<\/em><\/div><\/label><\/div><div class=\"pb-hol-row\"><span>2 m\u0117n.<\/span><label class=\"pb-field\"><span>Priskai\u010diuotas DU<\/span><div class=\"pb-input\"><input class=\"pb-hol-salary\" type=\"number\" step=\"0.01\" min=\"0\" value=\"2000\" inputmode=\"decimal\"><em>\u20ac<\/em><\/div><\/label><label class=\"pb-field\"><span>Fakti\u0161kai dirbtos darbo dienos<\/span><div class=\"pb-input\"><input class=\"pb-hol-workdays\" type=\"number\" step=\"0.01\" min=\"0\" value=\"20\" inputmode=\"decimal\"><em>d.<\/em><\/div><\/label><\/div><div class=\"pb-hol-row\"><span>3 m\u0117n.<\/span><label class=\"pb-field\"><span>Priskai\u010diuotas DU<\/span><div class=\"pb-input\"><input class=\"pb-hol-salary\" type=\"number\" step=\"0.01\" min=\"0\" value=\"2000\" inputmode=\"decimal\"><em>\u20ac<\/em><\/div><\/label><label class=\"pb-field\"><span>Fakti\u0161kai dirbtos darbo dienos<\/span><div class=\"pb-input\"><input class=\"pb-hol-workdays\" type=\"number\" step=\"0.01\" min=\"0\" value=\"20\" inputmode=\"decimal\"><em>d.<\/em><\/div><\/label><\/div><\/div><div class=\"pb-hol-manual\" hidden><label class=\"pb-field\"><span>Vienos darbo dienos VDU<\/span><div class=\"pb-input\"><input class=\"pb-hol-vdu\" type=\"number\" step=\"0.01\" min=\"0\" value=\"100\" inputmode=\"decimal\"><em>\u20ac<\/em><\/div><\/label><\/div><div class=\"pb-grid pb-hol-bottom\"><label class=\"pb-field\"><span>Atostog\u0173 darbo dienos<\/span><div class=\"pb-input\"><input class=\"pb-hol-days\" type=\"number\" step=\"0.01\" min=\"0\" value=\"5\" inputmode=\"decimal\"><em>d.<\/em><\/div><\/label><\/div><div class=\"pb-results\"><div class=\"pb-result\"><span>Apskai\u010diuotas 1 d. VDU<\/span><strong class=\"pb-hol-vdu-res\">0,00 \u20ac<\/strong><\/div><div class=\"pb-result\"><span>Atostoginiai bruto<\/span><strong class=\"pb-hol-total\">0,00 \u20ac<\/strong><\/div><\/div><p class=\"pb-small\">Automatiniame re\u017eime VDU = 3 m\u0117nesi\u0173 \u012f VDU \u012ftraukiamo DU suma \/ fakti\u0161kai dirbt\u0173 darbo dien\u0173 suma. Esant specialioms aplinkyb\u0117ms VDU taisykl\u0117s gali reikalauti papildom\u0173 koregavim\u0173.<\/p><\/div><\/div><div class=\"pb-tab\" data-panel=\"dienpinigiai\"><div class=\"pb-card pb-perdiem\"><div class=\"pb-grid\"><label class=\"pb-field\"><span>Dienpinigi\u0173 norma<\/span><div class=\"pb-input\"><input class=\"pb-per-rate\" type=\"number\" step=\"0.01\" min=\"0\" value=\"28\" inputmode=\"decimal\"><em>\u20ac<\/em><\/div><\/label><label class=\"pb-field\"><span>Komandiruot\u0117s dienos<\/span><div class=\"pb-input\"><input class=\"pb-per-days\" type=\"number\" step=\"1\" min=\"0\" value=\"3\" inputmode=\"decimal\"><em>d.<\/em><\/div><\/label><label class=\"pb-field\"><span>I\u0161mokama normos dalis<\/span><div class=\"pb-input\"><input class=\"pb-per-percent\" type=\"number\" step=\"0.01\" min=\"0\" value=\"100\" inputmode=\"decimal\"><em>%<\/em><\/div><\/label><\/div><div class=\"pb-results\"><div class=\"pb-result\"><span>Dienpinigi\u0173 suma<\/span><strong class=\"pb-per-total\">0,00 \u20ac<\/strong><\/div><\/div><p class=\"pb-small\">\u012eveskite konkre\u010diai valstybei ir laikotarpiui taikom\u0105 dienpinigi\u0173 norm\u0105. Skai\u010diuokl\u0117 apskai\u010diuoja sum\u0105, bet nevertina vis\u0173 dienpinigi\u0173 apmokestinimo s\u0105lyg\u0173.<\/p><\/div><\/div><div class=\"pb-note\"><strong>Svarbu:<\/strong> skai\u010diuokl\u0117s skirtos preliminariam skai\u010diavimui. Galutinis mokestinis rezultatas gali priklausyti nuo konkre\u010dios pajam\u0173 r\u016b\u0161ies, darbuotojo statuso, kit\u0173 pajam\u0173, taikom\u0173 lengvat\u0173 ir metinio perskai\u010diavimo.<\/div><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"","protected":false},"author":24,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-28233","page","type-page","status-publish","hentry"],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 5.0.4 - aioseo.com -->\n\t<meta name=\"description\" content=\"Nemokamos GPM skai\u010diuokl\u0117s: greitai apskai\u010diuokite i\u0161skai\u010diuojam\u0105 ar priskai\u010diuojam\u0105 gyventoj\u0173 pajam\u0173 mokest\u012f.\" \/>\n\t<meta name=\"robots\" content=\"max-image-preview:large\" \/>\n\t<link rel=\"canonical\" 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