{"id":17216,"date":"2021-01-22T13:43:53","date_gmt":"2021-01-22T12:43:53","guid":{"rendered":"https:\/\/bpion.com\/hu\/?p=17216"},"modified":"2023-12-05T13:45:42","modified_gmt":"2023-12-05T12:45:42","slug":"update-a-beren-kivuli-juttatasok-utan-mar-az-ev-elso-feleben-is-kell-szakkepzesi-hozzajarulast-fizetni","status":"publish","type":"post","link":"https:\/\/bpion.hu\/update-a-beren-kivuli-juttatasok-utan-mar-az-ev-elso-feleben-is-kell-szakkepzesi-hozzajarulast-fizetni\/","title":{"rendered":"Update \u2013 a b\u00e9ren k\u00edv\u00fcli juttat\u00e1sok ut\u00e1n m\u00e1r az \u00e9v els\u0151 fel\u00e9ben is kell szakk\u00e9pz\u00e9si hozz\u00e1j\u00e1rul\u00e1st fizetni"},"content":{"rendered":"\n
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2021.01.29. CIKK\u00dcNKET FRISS\u00cdTETT\u00dcK:<\/strong> m\u00e9gse kell a b\u00e9ren k\u00edv\u00fcli juttat\u00e1sok ut\u00e1n szakk\u00e9pz\u00e9si hozz\u00e1j\u00e1rul\u00e1st fizetni! Mivel az elm\u00falt h\u00e1rom h\u00e9tben a most megjelent rendelett\u0151l elt\u00e9r\u0151 NAV \u00e1ll\u00e1sfoglal\u00e1sokat adtak ki, ma megjelent egy a jogszab\u00e1lyhoz igazod\u00f3 t\u00e1j\u00e9koztat\u00f3 is a NAV oldal\u00e1n: https:\/\/bpion.hu\/update-megse-kell-a-beren-kivuli-juttatasok-utan-szakkepzesi-hozzajarulast-fizetni\/ <\/a><\/strong><\/p>\n\n\n\n

2021.01.22. Kor\u00e1bbi blogunkban, a 2021. \u00e9vi b\u00e9rsz\u00e1mfejt\u00e9st \u00e9rint\u0151 v\u00e1ltoz\u00e1sokr\u00f3l<\/a> \u00edrtunk, melyben sz\u00f3 esett a szakk\u00e9pz\u00e9si hozz\u00e1j\u00e1rul\u00e1s mentess\u00e9gr\u0151l. A jogszab\u00e1ly megjelen\u00e9sekor a szakma \u00e9s az ad\u00f3hat\u00f3s\u00e1g is m\u00e1sk\u00e9pp \u00e9rtelmezte a mentess\u00e9get, azonban t\u00f6bbsz\u00f6ri egyeztet\u00e9s ut\u00e1n kialakult az al\u00e1bbi \u00e1ll\u00e1spont az ad\u00f3hat\u00f3s\u00e1g r\u00e9sz\u00e9r\u0151l:<\/p>\n\n\n\n

NAV-t\u00f3l kapott t\u00e1j\u00e9koztat\u00e1s alapj\u00e1n: \u201eAz a k\u00f6r\u00fclm\u00e9ny, hogy a Sz\u00e9chenyi Pihen\u0151 K\u00e1rty\u00e1ra utalt juttat\u00e1s ut\u00e1n nem kell megfizetni a szoci\u00e1lis hozz\u00e1j\u00e1rul\u00e1si ad\u00f3t, az nem jelenti azt, hogy a szakk\u00e9pz\u00e9si hozz\u00e1j\u00e1rul\u00e1s al\u00f3l is mentes\u00edt\u00e9st \u00e9lvez a j\u00f6vedelem juttat\u00e1s. Az Szkt. 105. \u00a7 (3) bekezd\u00e9s szerinti szab\u00e1lyt ebben az esetben nem lehet ir\u00e1nyad\u00f3nak tekinteni, mert a b\u00e9ren k\u00edv\u00fcli juttat\u00e1s szoci\u00e1lis hozz\u00e1j\u00e1rul\u00e1si ad\u00f3 al\u00f3li mentess\u00e9ge nem a szoci\u00e1lis hozz\u00e1j\u00e1rul\u00e1si ad\u00f3r\u00f3l sz\u00f3l\u00f3 t\u00f6rv\u00e9ny \u2013 hanem a 2020. \u00e9vi LVIII. t\u00f6rv\u00e9ny \u2013 rendelkez\u00e9sein alapul. A b\u00e9ren k\u00edv\u00fcli juttat\u00e1s ut\u00e1n a szakk\u00e9pz\u00e9si hozz\u00e1j\u00e1rul\u00e1st meg kell fizetni.\u201d<\/strong><\/p>\n\n\n\n

\u00cdgy a SZ\u00c9P k\u00e1rtya juttat\u00e1sok ad\u00f3terhe 2021. els\u0151 f\u00e9l\u00e9v\u00e9ben adott juttat\u00e1sok eset\u00e9n 16,5%, m\u00edg 2021. m\u00e1sodik f\u00e9l\u00e9v\u00e9ben 32% lesz.<\/p>\n\n\n\n

Az ad\u00f3teher alakul\u00e1sa b\u00e9ren k\u00edv\u00fcli \u00e9s egyes meghat\u00e1rozott juttat\u00e1sok tekintet\u00e9ben 2021. \u00e9vben:<\/strong><\/p>\n\n\n\n

\"\"<\/figure>\n\n\n\n

Az ad\u00f3teher \u00e9vk\u00f6zi v\u00e1ltoz\u00e1sa miatt k\u00fcl\u00f6n\u00f6sen fontos, hogy<\/strong> az els\u0151 f\u00e9l\u00e9vben id\u0151ar\u00e1nyosan adott<\/strong> SZ\u00c9P k\u00e1rtya juttat\u00e1sok utal\u00e1sa megt\u00f6rt\u00e9njen 2020. j\u00fanius 30-ig, mert az els\u0151 f\u00e9l\u00e9vben adott juttat\u00e1sok m\u00e9g mentes\u00fclnek a szoci\u00e1lis hozz\u00e1j\u00e1rul\u00e1si ad\u00f3 al\u00f3l. <\/strong><\/p>\n\n\n\n

2021. j\u00falius 1-t\u0151l<\/strong> nyilatkoztatni kell az \u00faj bel\u00e9p\u0151ket az el\u0151z\u0151 munk\u00e1ltat\u00f3t\u00f3l kapott sz\u00e9p k\u00e1rtya \u00f6sszegekr\u0151l, mert azt m\u00e1r figyelembe kell venni az \u00e9ves keretek meghat\u00e1roz\u00e1s\u00e1n\u00e1l<\/strong>, ami egys\u00e9gesen 450 ezer forint lesz. A keretet meghalad\u00f3an adott juttat\u00e1s m\u00e1r egyes meghat\u00e1rozott juttat\u00e1sk\u00e9nt ad\u00f3k\u00f6teles.<\/p>\n\n\n\n

Fenti t\u00e1j\u00e9koztat\u00e1s a jelenleg hat\u00e1lyos jogszab\u00e1lyok alapj\u00e1n k\u00e9sz\u00fclt.<\/p>\n\n\n\n

Rem\u00e9lj\u00fck hasznosnak tal\u00e1lta \u00f6sszefoglal\u00f3nkat. Amennyiben tov\u00e1bbi inform\u00e1ci\u00f3ra van sz\u00fcks\u00e9ge k\u00e9rem forduljon bizalommal munkat\u00e1rsainkhoz<\/a>.<\/p>\n\n\n\n

Addig is aj\u00e1nljuk figyelm\u00e9be tov\u00e1bbi \u00edr\u00e1sainkat b\u00e9rsz\u00e1mfejt\u00e9s, HR \u00e9s munka\u00fcgyi t\u00e9m\u00e1ban.<\/a><\/strong><\/p>\n\n\n\n

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

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


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2021.01.29. CIKK\u00dcNKET FRISS\u00cdTETT\u00dcK: m\u00e9gse kell a b\u00e9ren k\u00edv\u00fcli juttat\u00e1sok ut\u00e1n szakk\u00e9pz\u00e9si hozz\u00e1j\u00e1rul\u00e1st fizetni! Mivel az elm\u00falt h\u00e1rom h\u00e9tben a most megjelent rendelett\u0151l elt\u00e9r\u0151 NAV \u00e1ll\u00e1sfoglal\u00e1sokat adtak ki, ma megjelent egy a jogszab\u00e1lyhoz igazod\u00f3 t\u00e1j\u00e9koztat\u00f3 is a NAV oldal\u00e1n: https:\/\/bpion.hu\/update-megse-kell-a-beren-kivuli-juttatasok-utan-szakkepzesi-hozzajarulast-fizetni\/  2021.01.22. Kor\u00e1bbi blogunkban, a 2021. \u00e9vi b\u00e9rsz\u00e1mfejt\u00e9st \u00e9rint\u0151 v\u00e1ltoz\u00e1sokr\u00f3l \u00edrtunk, melyben sz\u00f3 esett a szakk\u00e9pz\u00e9si hozz\u00e1j\u00e1rul\u00e1s mentess\u00e9gr\u0151l. A jogszab\u00e1ly megjelen\u00e9sekor a … Update \u2013 a b\u00e9ren k\u00edv\u00fcli juttat\u00e1sok ut\u00e1n m\u00e1r az \u00e9v els\u0151 fel\u00e9ben is kell szakk\u00e9pz\u00e9si hozz\u00e1j\u00e1rul\u00e1st fizetni<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":16567,"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":"\nUpdate \u2013 a b\u00e9ren k\u00edv\u00fcli juttat\u00e1sok ut\u00e1n m\u00e1r az \u00e9v els\u0151 fel\u00e9ben is kell szakk\u00e9pz\u00e9si hozz\u00e1j\u00e1rul\u00e1st fizetni - BPiON Magyarorsz\u00e1g<\/title>\n<meta name=\"description\" content=\"2021.01.29. 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