{"id":17240,"date":"2021-02-12T14:50:53","date_gmt":"2021-02-12T13:50:53","guid":{"rendered":"https:\/\/bpion.com\/hu\/?p=17240"},"modified":"2023-12-05T14:53:37","modified_gmt":"2023-12-05T13:53:37","slug":"cafeteria-kavalkad-2021-szakkepzesi-hozzajarulas-vs-szep-kartya-juttatasok","status":"publish","type":"post","link":"https:\/\/bpion.hu\/cafeteria-kavalkad-2021-szakkepzesi-hozzajarulas-vs-szep-kartya-juttatasok\/","title":{"rendered":"Cafeteria kavalk\u00e1d 2021 \u2013 szakk\u00e9pz\u00e9si hozz\u00e1j\u00e1rul\u00e1s vs. Sz\u00e9p k\u00e1rtya juttat\u00e1sok"},"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<p>Tavaly arr\u00f3l \u00edrtunk, hogy a HR vezet\u0151k nincsenek k\u00f6nny\u0171 helyzetben a&nbsp;<a href=\"https:\/\/bpion.hu\/cafeteria-tervezes-2021\/\">2021. \u00e9vi b\u00e9ren k\u00edv\u00fcli juttat\u00e1sok k\u00f6lts\u00e9gtervez\u00e9se miatt.<\/a>&nbsp;Akkor m\u00e9g magunk sem gondoltuk, hogy a helyzet m\u00e9g tov\u00e1bb bonyol\u00f3dhat. Azt\u00e1n bek\u00f6sz\u00f6nt\u00f6tt a &nbsp;janu\u00e1r, amikor is 1 h\u00f3nap leforg\u00e1sa alatt gyakorlatilag h\u00e1romszor is fel\u00fcl\u00edrta a NAV t\u00e1j\u00e9koztat\u00f3ja, illetve a korm\u00e1nyzati rendelet a b\u00e9ren k\u00edv\u00fcli juttat\u00e1sok ut\u00e1n fizetend\u0151 k\u00f6zteher m\u00e9rt\u00e9k\u00e9t.<\/p>\n\n\n\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/bpion.hu\/wp-content\/uploads\/\/2021\/02\/order-931x500.jpg\" alt=\"\" class=\"wp-image-7306\" \/><\/figure>\n\n\n\n<p><strong>N\u00e9zz\u00fck mi v\u00e1ltozott az elm\u00falt egy h\u00f3napban id\u0151rendi sorendben:<\/strong><\/p>\n\n\n\n<ul>\n<li>Janu\u00e1rt\u00f3l 1,5%-os szakk\u00e9pz\u00e9si hozz\u00e1j\u00e1rul\u00e1si fizet\u00e9si k\u00f6telezetts\u00e9g terheli a b\u00e9ren k\u00edv\u00fcli juttat\u00e1sokat is.<\/li>\n\n\n\n<li>NAV t\u00e1j\u00e9koztat\u00f3 szerint nem kell fizetni a szakk\u00e9pz\u00e9si hozz\u00e1j\u00e1rul\u00e1st, a szocho mentes id\u0151szakban<\/li>\n\n\n\n<li>NAV m\u00f3dos\u00edtotta \u00e1ll\u00e1spontj\u00e1t, kell 1,5% szakk\u00e9pz\u00e9si hozz\u00e1j\u00e1rul\u00e1st fizetni<\/li>\n\n\n\n<li><strong>Megjelent a rendelet, ami a vesz\u00e9lyhelyzet alatt mentes\u00edti az szja t\u00f6rv\u00e9ny 70\u00a7 \u2013 71\u00a7 szerinti juttat\u00e1sokat a szakk\u00e9pz\u00e9si hozz\u00e1j\u00e1rul\u00e1s fizet\u00e9si k\u00f6telezetts\u00e9g al\u00f3l.<\/strong><\/li>\n\n\n\n<li><strong>NAV ism\u00e9t m\u00f3dos\u00edtotta \u00e1ll\u00e1spontj\u00e1t, a jogszab\u00e1lyokkal \u00f6sszhangban nem kell fizetni 1,5% szakk\u00e9pz\u00e9si hozz\u00e1j\u00e1rul\u00e1st.<\/strong><\/li>\n<\/ul>\n\n\n\n<p>Itt tartunk most, 2021. febru\u00e1r 11-\u00e9n. Teh\u00e1t a jelenleg ismert vesz\u00e9lyhelyzeti \u00e1tmeneti rendelkez\u00e9sek szerint a SZ\u00c9P k\u00e1rty\u00e1ra utalt \u00f6sszegek ut\u00e1n<strong>&nbsp;2021. j\u00fanius 30-ig nem kell fizetni szoci\u00e1lis hozz\u00e1j\u00e1rul\u00e1si ad\u00f3t \u00e9s<\/strong><strong>&nbsp;a vesz\u00e9lyhelyzet alatt szakk\u00e9pz\u00e9si hozz\u00e1j\u00e1rul\u00e1st sem.&nbsp;<\/strong>\u00cdgy ezen juttat\u00e1sok tekintet\u00e9ben csak a&nbsp;<strong>15% szem\u00e9lyi j\u00f6vedelemad\u00f3t<\/strong>&nbsp;kell megfizetnie a munk\u00e1ltat\u00f3nak.<\/p>\n\n\n\n<p>2021. janu\u00e1r 1. \u00e9s 2021. j\u00fanius 30-a k\u00f6z\u00f6tt tov\u00e1bbra is \u00e9ves 800 ezer forint a rekre\u00e1ci\u00f3s keret\u00f6sszeg. 2021. j\u00faliust\u00f3l az \u00e9ves rekre\u00e1ci\u00f3s keret\u00f6sszeg a kor\u00e1bbi 450.000 forint marad.<\/p>\n\n\n\n<p><strong>Mi lesz a vesz\u00e9lyhelyzet ut\u00e1n?<\/strong><\/p>\n\n\n\n<p>Most csak tal\u00e1lgatni tudunk, elt\u00e9r\u0151en \u00e9rtelmezi a szakma a jelenlegi szab\u00e1lyoz\u00e1st. Nem tudjuk , hogy meg lesz-e hosszabb\u00edtva a vesz\u00e9lyhelyzet \u00e9s azt sem, hogy ha igen \u2013 meddig. Elk\u00e9pzelhet\u0151 m\u00e9g tov\u00e1bbi ad\u00f3kedvezm\u00e9ny bevezet\u00e9se is, illetve a szoci\u00e1lis hozz\u00e1j\u00e1rul\u00e1si ad\u00f3 tov\u00e1bbi cs\u00f6kkent\u00e9s\u00e9r\u0151l is volt m\u00e1r sz\u00f3.<\/p>\n\n\n\n<p>Igyeksz\u00fcnk folyamatosan k\u00f6vetni a jogszab\u00e1lyi v\u00e1ltoz\u00e1sokat, folyamatosan egyeztet\u00fcnk az ad\u00f3hat\u00f3s\u00e1ggal \u00e9s t\u00e1j\u00e9koztat\u00e1st adunk a tov\u00e1bbi v\u00e1ltoz\u00e1sokr\u00f3l!&nbsp;<a href=\"https:\/\/bpion.hu\/blog\/\">K\u00f6vesse blogunkat!<\/a><\/p>\n\n\n\n<p>Fenti t\u00e1j\u00e9koztat\u00e1s a jelenleg hat\u00e1lyos jogszab\u00e1lyok alapj\u00e1n k\u00e9sz\u00fclt.<\/p>\n\n\n\n<p>Rem\u00e9lj\u00fck hasznosnak tal\u00e1lta \u00f6sszefoglal\u00f3nkat. Amennyiben tov\u00e1bbi inform\u00e1ci\u00f3ra van sz\u00fcks\u00e9ge,&nbsp;<a href=\"https:\/\/bpion.hu\/kapcsolat\/\">forduljon hozz\u00e1nk bizalommal!<\/a><\/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>Tavaly arr\u00f3l \u00edrtunk, hogy a HR vezet\u0151k nincsenek k\u00f6nny\u0171 helyzetben a&nbsp;2021. \u00e9vi b\u00e9ren k\u00edv\u00fcli juttat\u00e1sok k\u00f6lts\u00e9gtervez\u00e9se miatt.&nbsp;Akkor m\u00e9g magunk sem gondoltuk, hogy a helyzet m\u00e9g tov\u00e1bb bonyol\u00f3dhat. Azt\u00e1n bek\u00f6sz\u00f6nt\u00f6tt a &nbsp;janu\u00e1r, amikor is 1 h\u00f3nap leforg\u00e1sa alatt gyakorlatilag h\u00e1romszor is fel\u00fcl\u00edrta a NAV t\u00e1j\u00e9koztat\u00f3ja, illetve a korm\u00e1nyzati rendelet a b\u00e9ren k\u00edv\u00fcli juttat\u00e1sok ut\u00e1n fizetend\u0151 k\u00f6zteher <a href=\"https:\/\/bpion.hu\/cafeteria-kavalkad-2021-szakkepzesi-hozzajarulas-vs-szep-kartya-juttatasok\/\" class=\"more-link\">&#8230;<span class=\"screen-reader-text\">  Cafeteria kavalk\u00e1d 2021 \u2013 szakk\u00e9pz\u00e9si hozz\u00e1j\u00e1rul\u00e1s vs. Sz\u00e9p k\u00e1rtya juttat\u00e1sok<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":16573,"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>Cafeteria kavalk\u00e1d 2021 \u2013 szakk\u00e9pz\u00e9si hozz\u00e1j\u00e1rul\u00e1s vs. Sz\u00e9p k\u00e1rtya juttat\u00e1sok - 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