{"id":17047,"date":"2022-01-04T13:42:06","date_gmt":"2022-01-04T12:42:06","guid":{"rendered":"https:\/\/bpion.com\/hu\/?p=17047"},"modified":"2023-11-28T13:45:29","modified_gmt":"2023-11-28T12:45:29","slug":"berszamfejtest-erinto-valtozasok-2022-tol","status":"publish","type":"post","link":"https:\/\/bpion.hu\/berszamfejtest-erinto-valtozasok-2022-tol\/","title":{"rendered":"B\u00e9rsz\u00e1mfejt\u00e9st \u00e9rint\u0151 v\u00e1ltoz\u00e1sok 2022-t\u0151l"},"content":{"rendered":"\n<section class=\"wp-block-group is-layout-constrained wp-block-group-is-layout-constrained\"><div class=\"wp-block-group__inner-container\">\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-layout-2 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column center is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:1000px\">\n<h2 class=\"wp-block-heading\"><strong>MINIM\u00c1LB\u00c9R<\/strong><\/h2>\n\n\n\n<p>A<strong>&nbsp;minim\u00e1lb\u00e9r&nbsp;<\/strong>\u00f6sszege&nbsp;<strong>2022. janu\u00e1r 1. napj\u00e1t\u00f3l brutt\u00f3 200.000 Ft lesz, a garant\u00e1lt b\u00e9rminimum&nbsp;<\/strong>pedig<strong>&nbsp;brutt\u00f3 260.000 Ft&nbsp;<\/strong>a teljes munkaid\u0151ben foglalkoztatott munkav\u00e1llal\u00f3 eset\u00e9ben, melyet els\u0151 alkalommal a 2022. janu\u00e1r h\u00f3napra j\u00e1r\u00f3 munkab\u00e9rek meg\u00e1llap\u00edt\u00e1s\u00e1n\u00e1l kell alkalmazni.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>SZOCI\u00c1LIS HOZZ\u00c1J\u00c1RUL\u00c1SI AD\u00d3<\/strong><\/h2>\n\n\n\n<p><strong>2,5%-kal cs\u00f6kken 2022. janu\u00e1r 1-j\u00e9t\u0151l a munk\u00e1ltat\u00f3k \u00e1ltal fizetend\u0151 szoci\u00e1lis hozz\u00e1j\u00e1rul\u00e1si ad\u00f3.<\/strong><\/p>\n\n\n\n<p><strong>M\u00e9rt\u00e9ke 13%-ra m\u00f3dosul, melyet el\u0151sz\u00f6r a 2022. janu\u00e1r h\u00f3napra vonatkoz\u00f3an bevallott j\u00f6vedelmekre lehet alkalmazni.<\/strong><\/p>\n\n\n\n<p>Megsz\u0171nik az \u00e1tmeneti rendelkez\u00e9s, amely alapj\u00e1n nem terhelte szoci\u00e1lis hozz\u00e1j\u00e1rul\u00e1si ad\u00f3fizet\u00e9si k\u00f6telezetts\u00e9g a szem\u00e9lyi j\u00f6vedelemad\u00f3r\u00f3l sz\u00f3l\u00f3 t\u00f6rv\u00e9ny szerint egyes meghat\u00e1rozott juttat\u00e1snak min\u0151s\u00fcl\u0151 reprezent\u00e1ci\u00f3 \u00e9s \u00fczleti aj\u00e1nd\u00e9kk\u00e9nt adott juttat\u00e1st. Ez a kedvezm\u00e9ny 2021. december 31-ig volt alkalmazhat\u00f3.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>SZAKK\u00c9PZ\u00c9SI HOZZ\u00c1J\u00c1RUL\u00c1S<\/strong><\/h2>\n\n\n\n<p><strong>Megsz\u0171nik a 1,5%-os szakk\u00e9pz\u00e9si hozz\u00e1j\u00e1rul\u00e1s fizet\u00e9si k\u00f6telezetts\u00e9g,<\/strong>&nbsp;utolj\u00e1ra a 2021. \u00e9vi j\u00f6vedelmek ut\u00e1n kell a munk\u00e1ltat\u00f3knak 2022. janu\u00e1r 12-ig megfizetni az \u00e9ves k\u00f6telezetts\u00e9g \u00e9s a 2021-ben befizetett ad\u00f3el\u0151legek k\u00fcl\u00f6nb\u00f6zet\u00e9t.<\/p>\n\n\n\n<p><strong>A 2022. febru\u00e1r 1-j\u00e9t\u0151l szakk\u00e9pz\u00e9si hozz\u00e1j\u00e1rul\u00e1s ad\u00f3nemre befizetett bev\u00e9telt szoci\u00e1lis hozz\u00e1j\u00e1rul\u00e1si ad\u00f3k\u00e9nt kell nyilv\u00e1ntartani,<\/strong>&nbsp;a fenn\u00e1ll\u00f3 k\u00f6vetel\u00e9seket \u00e9s k\u00f6telezetts\u00e9geket a szoci\u00e1lis hozz\u00e1j\u00e1rul\u00e1si ad\u00f3 terh\u00e9re kell rendezni.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong><\/strong><\/h2>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>EGY\u00c9B AD\u00d3V\u00c1LTOZ\u00c1SOK 2022. JANU\u00c1R 1-J\u00c9T\u0150L<\/strong><\/h2>\n\n\n\n<ul>\n<li>A kisv\u00e1llalati ad\u00f3 11 sz\u00e1zal\u00e9kr\u00f3l 10 sz\u00e1zal\u00e9kra cs\u00f6kkent.<\/li>\n\n\n\n<li>egyszer\u0171s\u00edtett k\u00f6ztehervisel\u00e9si hozz\u00e1j\u00e1rul\u00e1s m\u00e9rt\u00e9ke is cs\u00f6kkent. A kifizet\u0151 \u00e1ltal teljes\u00edtend\u0151 ekho m\u00e9rt\u00e9ke 15,5 sz\u00e1zal\u00e9kr\u00f3l 13 sz\u00e1zal\u00e9kra v\u00e1ltozott.<\/li>\n\n\n\n<li>f\u0151\u00e1ll\u00e1s\u00fa kisad\u00f3z\u00f3k t\u00e1rsadalombiztos\u00edt\u00e1si ell\u00e1t\u00e1s\u00e1nak alapja is m\u00f3dosul: 50 ezer forintos KATA eset\u00e9n 102&nbsp;000 forintr\u00f3l 108&nbsp;000 forintra n\u0151, m\u00edg 75&nbsp;000 forintos kata v\u00e1llal\u00e1sa eset\u00e9n 170&nbsp;000 forintr\u00f3l 179&nbsp;000 forintra m\u00f3dosul.<\/li>\n\n\n\n<li>eg\u00e9szs\u00e9g\u00fcgyi szolg\u00e1ltat\u00e1si j\u00e1rul\u00e9k havi \u00f6sszege 8400 forint, napi 280 forint.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>AD\u00d3KEDVEZM\u00c9NY 25 \u00c9V ALATTIAKNAK<\/strong><\/h2>\n\n\n\n<p><strong>25 \u00e9ven aluliaknak nem kell szem\u00e9lyi j\u00f6vedelemad\u00f3t fizetni\u00fck a t\u00f6rv\u00e9nyben meghat\u00e1rozott \u00f6sszevont ad\u00f3alapba tartoz\u00f3 j\u00f6vedelmeik ut\u00e1n a kedvezm\u00e9ny havi \u00f6sszeg\u00e9ig.<\/strong>&nbsp;\u00cdgy ad\u00f3mentes sz\u00e1mukra a munkab\u00e9r, t\u00e1pp\u00e9nz, megb\u00edz\u00e1si jogviszony alapj\u00e1n kifizetett j\u00f6vedelem, tov\u00e1bb\u00e1 p\u00e9ld\u00e1ul egy\u00e9ni v\u00e1llalkoz\u00f3 eset\u00e9ben a v\u00e1llalkoz\u00f3i kiv\u00e9t vagy \u00e1tal\u00e1nyban meg\u00e1llap\u00edtott j\u00f6vedelme, \u0151stermel\u0151i j\u00f6vedelem. Az ad\u00f3mentess\u00e9g nem vonatkozik az ingatlan-b\u00e9rbead\u00e1sb\u00f3l sz\u00e1rmaz\u00f3 j\u00f6vedelemre.<\/p>\n\n\n\n<p>2022-ben havonta 433&nbsp;700 forintig \u00e9rv\u00e9nyes\u00edthet\u0151, ami 65&nbsp;055 forint ad\u00f3megtakar\u00edt\u00e1st jelent.<\/p>\n\n\n\n<p>Fontos, hogy azok a 25 \u00e9v alattiak, akiknek t\u00f6bb munk\u00e1ltat\u00f3t\u00f3l, kifizet\u0151t\u0151l sz\u00e1rmazik j\u00f6vedelm\u00fck, ha nem nyilatkoznak a kedvezm\u00e9ny \u00e9rv\u00e9nyes\u00edt\u00e9s\u00e9r\u0151l, mindk\u00e9t munk\u00e1ltat\u00f3 \u00e9rv\u00e9nyes\u00edti automatikusan a kedvezm\u00e9nyt. Azok, akiknek t\u00f6bb munk\u00e1ltat\u00f3t\u00f3l egy\u00fcttesen a j\u00f6vedelm\u00fck t\u00f6bb mint 433&nbsp;700 forint, nyilatkozniuk kell, k\u00fcl\u00f6nben jogosulatlanul fogj\u00e1k a kedvezm\u00e9nyt ig\u00e9nybe venni a 433&nbsp;700 forintos hat\u00e1r felett. Ha emiatt az ad\u00f3bevall\u00e1s\u00e1ban 10 ezer forintot meghalad\u00f3 befizet\u00e9si k\u00f6telezetts\u00e9ge keletkezik, akkor ennek 12 sz\u00e1zal\u00e9k\u00e1t k\u00fcl\u00f6nb\u00f6zeti-b\u00edrs\u00e1gk\u00e9nt kell megfizetnie az ad\u00f3h\u00e1tral\u00e9k\u00e1val egy\u00fctt.<\/p>\n\n\n\n<p>Tov\u00e1bbi inform\u00e1ci\u00f3kat a fiatalok ad\u00f3kedvezm\u00e9ny\u00e9vel kapcsolatban kor\u00e1bbi blogunkban olvashat.&nbsp;<a href=\"https:\/\/bpion.hu\/szja-kedvezmeny-a-25-ev-alattiak-szamara\/\">https:\/\/bpion.hu\/szja-kedvezmeny-a-25-ev-alattiak-szamara\/<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>SZ\u00c9CHENYI PIHEN\u0150 K\u00c1RTY\u00c1T \u00c9RINT\u0150 V\u00c1LTOZ\u00c1SOK<\/strong><\/h2>\n\n\n\n<p>A b\u00e9ren k\u00edv\u00fcli juttat\u00e1sk\u00e9nt adhat\u00f3 t\u00e1mogat\u00e1sok \u00e9rt\u00e9khat\u00e1ra vissza\u00e1ll a vesz\u00e9lyhelyzet el\u0151tti m\u00e9rt\u00e9kre:<\/p>\n\n\n\n<ul>\n<li>sz\u00e1ll\u00e1shely alsz\u00e1ml\u00e1ra utalt t\u00e1mogat\u00e1s legfeljebb \u00e9vi 225 ezer forintig,<\/li>\n\n\n\n<li>vend\u00e9gl\u00e1t\u00e1s alsz\u00e1ml\u00e1ra legfeljebb \u00e9vi 150 ezer forintig,<\/li>\n\n\n\n<li>szabadid\u0151 alsz\u00e1ml\u00e1ra legfeljebb \u00e9vi 75 ezer forintig utalt t\u00e1mogat\u00e1s min\u0151s\u00fcl b\u00e9ren k\u00edv\u00fcli juttat\u00e1snak.<\/li>\n<\/ul>\n\n\n\n<p><strong>\u00c1tj\u00e1rhat\u00f3s\u00e1g az alsz\u00e1ml\u00e1k k\u00f6z\u00f6tt<\/strong><\/p>\n\n\n\n<p>A rendelet alapj\u00e1n 2022. december 31-ig marad az \u00e1tj\u00e1rhat\u00f3s\u00e1g az egyes alsz\u00e1ml\u00e1k k\u00f6z\u00f6tt. A munk\u00e1ltat\u00f3k \u00e1ltal az egyes alsz\u00e1ml\u00e1kra utalt Sz\u00e9chenyi Pihen\u0151 K\u00e1rtya (SZ\u00c9P k\u00e1rtya) juttat\u00e1st a k\u00e1rtyabirtokos m\u00e1sik alsz\u00e1ml\u00e1n\u00e1l meghat\u00e1rozott szolg\u00e1ltat\u00e1s ellen\u00e9rt\u00e9k\u00e9nek megfizet\u00e9s\u00e9re is felhaszn\u00e1lhatja, a szolg\u00e1ltat\u00f3 elfogadhatja.<\/p>\n\n\n\n<p>2022. janu\u00e1rt\u00f3l megsz\u0171nt a b\u00e9ren k\u00edv\u00fcli juttat\u00e1sk\u00e9nt adott SZ\u00c9P k\u00e1rty\u00e1k szocho mentess\u00e9ge, a juttat\u00e1s ut\u00e1n a munk\u00e1ltat\u00f3nak, \u00edgy a 15% szem\u00e9lyi j\u00f6vedelemad\u00f3 mellett 13% szoci\u00e1lis hozz\u00e1j\u00e1rul\u00e1st is kell fizetni.<\/p>\n\n\n\n<p><strong>Tov\u00e1bbi&nbsp;<a href=\"https:\/\/bpion.hu\/berszamfejtes-outsourcing-hr-adminisztracio\/\">b\u00e9rsz\u00e1mfejt\u00e9ssel, HR adminisztr\u00e1ci\u00f3val<\/a>&nbsp;\u00e9s munka\u00fcggyel kapcsolatos \u00edr\u00e1saink\u00e9rt kattintson&nbsp;<a href=\"https:\/\/bpion.hu\/category\/berszamfejtes-hr\/\">ide<\/a>!<\/strong><\/p>\n\n\n\n<p><\/p>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h4 class=\"wp-block-heading\">Kapcsolat:<\/h4>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-layout-1 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:33.33%\">\n<div class=\"wp-block-media-text alignwide is-vertically-aligned-top\" style=\"grid-template-columns:30% auto\"><figure class=\"wp-block-media-text__media\"><a href=\"\/bio\/tamaskovacshu\/\"><img loading=\"lazy\" decoding=\"async\" width=\"600\" height=\"800\" src=\"https:\/\/bpion.com\/hu\/wp-content\/uploads\/sites\/4\/2023\/09\/tamas.jpg\" alt=\"\" class=\"wp-image-15325 size-full\" srcset=\"https:\/\/bpion.hu\/wp-content\/uploads\/sites\/4\/2023\/09\/tamas.jpg 600w, https:\/\/bpion.hu\/wp-content\/uploads\/sites\/4\/2023\/09\/tamas-225x300.jpg 225w, https:\/\/bpion.hu\/wp-content\/uploads\/sites\/4\/2023\/09\/tamas-38x50.jpg 38w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><\/a><\/figure><div class=\"wp-block-media-text__content\">\n<h6 class=\"wp-block-heading\"><strong><a href=\"\/bio\/tamaskovacshu\/\">Tam\u00e1s Kov\u00e1cs<\/a><\/strong><br>MD Hungary, <br>Partner<br><br><br><\/h6>\n<\/div><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:33.33%\"><\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:33.33%\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div><\/section>\n","protected":false},"excerpt":{"rendered":"<p>MINIM\u00c1LB\u00c9R A&nbsp;minim\u00e1lb\u00e9r&nbsp;\u00f6sszege&nbsp;2022. janu\u00e1r 1. napj\u00e1t\u00f3l brutt\u00f3 200.000 Ft lesz, a garant\u00e1lt b\u00e9rminimum&nbsp;pedig&nbsp;brutt\u00f3 260.000 Ft&nbsp;a teljes munkaid\u0151ben foglalkoztatott munkav\u00e1llal\u00f3 eset\u00e9ben, melyet els\u0151 alkalommal a 2022. janu\u00e1r h\u00f3napra j\u00e1r\u00f3 munkab\u00e9rek meg\u00e1llap\u00edt\u00e1s\u00e1n\u00e1l kell alkalmazni. SZOCI\u00c1LIS HOZZ\u00c1J\u00c1RUL\u00c1SI AD\u00d3 2,5%-kal cs\u00f6kken 2022. janu\u00e1r 1-j\u00e9t\u0151l a munk\u00e1ltat\u00f3k \u00e1ltal fizetend\u0151 szoci\u00e1lis hozz\u00e1j\u00e1rul\u00e1si ad\u00f3. M\u00e9rt\u00e9ke 13%-ra m\u00f3dosul, melyet el\u0151sz\u00f6r a 2022. janu\u00e1r h\u00f3napra <a href=\"https:\/\/bpion.hu\/berszamfejtest-erinto-valtozasok-2022-tol\/\" class=\"more-link\">&#8230;<span class=\"screen-reader-text\">  B\u00e9rsz\u00e1mfejt\u00e9st \u00e9rint\u0151 v\u00e1ltoz\u00e1sok 2022-t\u0151l<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":16561,"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":"<!-- This site is optimized with the Yoast SEO plugin v22.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>B\u00e9rsz\u00e1mfejt\u00e9st \u00e9rint\u0151 v\u00e1ltoz\u00e1sok 2022-t\u0151l - BPiON Magyarorsz\u00e1g<\/title>\n<meta name=\"description\" content=\"A\u00a0minim\u00e1lb\u00e9r\u00a0\u00f6sszege\u00a02022. janu\u00e1r 1. napj\u00e1t\u00f3l brutt\u00f3 200.000 Ft lesz, a garant\u00e1lt b\u00e9rminimum\u00a0pedig\u00a0brutt\u00f3 260.000 Ft\u00a0a teljes munkaid\u0151ben foglalkoztatott munkav\u00e1llal\u00f3 eset\u00e9ben, melyet els\u0151 alkalommal a 2022. janu\u00e1r h\u00f3napra j\u00e1r\u00f3 munkab\u00e9rek meg\u00e1llap\u00edt\u00e1s\u00e1n\u00e1l kell alkalmazni.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/bpion.hu\/berszamfejtest-erinto-valtozasok-2022-tol\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"B\u00e9rsz\u00e1mfejt\u00e9st \u00e9rint\u0151 v\u00e1ltoz\u00e1sok 2022-t\u0151l - 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