{"id":17003,"date":"2023-06-23T09:29:30","date_gmt":"2023-06-23T07:29:30","guid":{"rendered":"https:\/\/bpion.com\/hu\/?p=17003"},"modified":"2023-11-28T09:31:54","modified_gmt":"2023-11-28T08:31:54","slug":"szocialishozzajarulasiadokormanyrendelet","status":"publish","type":"post","link":"https:\/\/bpion.hu\/szocialishozzajarulasiadokormanyrendelet\/","title":{"rendered":"Szoci\u00e1lis hozz\u00e1j\u00e1rul\u00e1si ad\u00f3r\u00f3l sz\u00f3l\u00f3 korm\u00e1nyrendelet 2023 j\u00falius\u00e1t\u00f3l (lakoss\u00e1gi befektet\u00e9seket \u00e9rint\u0151 kamatj\u00f6vedelmet terhel\u0151 szocho)"},"content":{"rendered":"\n

A 2023. m\u00e1jus 31-\u00e9n kihirdetett korm\u00e1nyrendelet alapj\u00e1n \u2013 a vesz\u00e9lyhelyzet ideje alatt \u00e1tmenetileg \u2013 a jelenlegi 15%-os szem\u00e9lyi j\u00f6vedelemad\u00f3 (kamatad\u00f3) mellett 2023. j\u00falius 1-t\u0151l 13%-os szoci\u00e1lis hozz\u00e1j\u00e1rul\u00e1si ad\u00f3t (szocho) is kell fizetni a 2023. j\u00falius 1-je ut\u00e1n keletkez\u0151 bet\u00e9ti kamatok \u00e9s az \u00fajonnan v\u00e1s\u00e1rolt \u00e9rt\u00e9kpap\u00edrokb\u00f3l keletkez\u0151 kamatj\u00f6vedelmek ut\u00e1n (a 2023. j\u00fanius 30-ig lek\u00f6t\u00f6tt bet\u00e9tekre \u00e9s az eddig az id\u0151pontig megv\u00e1s\u00e1rolt \u00e9rt\u00e9kpap\u00edrokra nem vonatkozik a szocho fizet\u00e9si k\u00f6telezetts\u00e9g).<\/p>\n\n\n\n

A korm\u00e1nyrendelet szerinti szocho-k\u00f6telezetts\u00e9g kiterjeszt\u00e9se nem vonatkozik minden t\u0151kej\u00f6vedelemre, csup\u00e1n meghat\u00e1rozott kamatj\u00f6vedelmeket \u00e9rint. A korm\u00e1nyrendelet teh\u00e1t nem m\u00f3dos\u00edtja azon t\u0151kej\u00f6vedelmekre vonatkoz\u00f3 el\u0151\u00edr\u00e1sokat amelyekre jelenleg is kell szoch\u00f3t fizetni.<\/p>\n\n\n\n

    \n
  1. j\u00falius 1-j\u00e9t\u0151l fizetend\u0151 ad\u00f3t a kifizet\u0151 az szja mellett levonja a mag\u00e1nszem\u00e9ly kamatj\u00f6vedelm\u00e9b\u0151l. Abban az esetben, ha a j\u00f6vedelem k\u00fclf\u00f6ldi befektet\u00e9sekb\u0151l sz\u00e1rmazik, akkor viszont az ad\u00f3t a mag\u00e1nszem\u00e9lynek kell megfizetnie ad\u00f3\u00e9v v\u00e9g\u00e9n az szja-bevall\u00e1s elk\u00e9sz\u00edt\u00e9sekor.<\/li>\n<\/ol>\n\n\n\n
    \n
    \n
    \n

    <\/p>\n\n\n\n

    <\/div>\n\n\n\n

    Kapcsolat:<\/h4>\n\n\n\n
    \n
    \n
    \"\"<\/a><\/figure>
    \n
    Tam\u00e1s Kov\u00e1cs<\/a><\/strong>
    MD Hungary,
    Partner


    <\/h6>\n<\/div><\/div>\n<\/div>\n\n\n\n
    <\/div>\n\n\n\n
    <\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div><\/section>\n","protected":false},"excerpt":{"rendered":"

    A 2023. m\u00e1jus 31-\u00e9n kihirdetett korm\u00e1nyrendelet alapj\u00e1n \u2013 a vesz\u00e9lyhelyzet ideje alatt \u00e1tmenetileg \u2013 a jelenlegi 15%-os szem\u00e9lyi j\u00f6vedelemad\u00f3 (kamatad\u00f3) mellett 2023. j\u00falius 1-t\u0151l 13%-os szoci\u00e1lis hozz\u00e1j\u00e1rul\u00e1si ad\u00f3t (szocho) is kell fizetni a 2023. j\u00falius 1-je ut\u00e1n keletkez\u0151 bet\u00e9ti kamatok \u00e9s az \u00fajonnan v\u00e1s\u00e1rolt \u00e9rt\u00e9kpap\u00edrokb\u00f3l keletkez\u0151 kamatj\u00f6vedelmek ut\u00e1n (a 2023. j\u00fanius 30-ig lek\u00f6t\u00f6tt bet\u00e9tekre \u00e9s … Szoci\u00e1lis hozz\u00e1j\u00e1rul\u00e1si ad\u00f3r\u00f3l sz\u00f3l\u00f3 korm\u00e1nyrendelet 2023 j\u00falius\u00e1t\u00f3l (lakoss\u00e1gi befektet\u00e9seket \u00e9rint\u0151 kamatj\u00f6vedelmet terhel\u0151 szocho)<\/span><\/a><\/p>\n","protected":false},"author":61,"featured_media":16569,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"rk-custom-page-article-page-en.php","format":"standard","meta":{"footnotes":""},"categories":[371,373,1,368,372],"tags":[],"yoast_head":"\nSzoci\u00e1lis hozz\u00e1j\u00e1rul\u00e1si ad\u00f3r\u00f3l sz\u00f3l\u00f3 korm\u00e1nyrendelet 2023 j\u00falius\u00e1t\u00f3l (lakoss\u00e1gi befektet\u00e9seket \u00e9rint\u0151 kamatj\u00f6vedelmet terhel\u0151 szocho) - 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