{"id":15877,"date":"2017-03-30T09:47:04","date_gmt":"2017-03-30T07:47:04","guid":{"rendered":"https:\/\/dbh-group.com\/?p=15877"},"modified":"2017-06-06T12:18:54","modified_gmt":"2017-06-06T10:18:54","slug":"nav-ellenorzesi-iranyelvek-2017-munkaugyi-aspektusok","status":"publish","type":"post","link":"https:\/\/dbh-group.com\/blog\/?p=15877&lang=hu","title":{"rendered":"NAV ellen\u0151rz\u00e9si ir\u00e1nyelvek 2017 \u2013 Munka\u00fcgyi aspektusok"},"content":{"rendered":"<p>A NAV ellen\u0151rz\u00e9sek c\u00e9lja 2017-ben a kor\u00e1bbi \u00e9vekhez hasonl\u00f3an\u00a0a gazdas\u00e1g feh\u00e9r\u00edt\u00e9se, az ad\u00f3csal\u00e1sok visszaszor\u00edt\u00e1sa, az \u00f6nk\u00e9ntes jogk\u00f6vet\u00e9s \u00f6szt\u00f6nz\u00e9se, \u00e9s a tisztess\u00e9ges gazd\u00e1lkod\u00f3k es\u00e9lyeinek n\u00f6vel\u00e9se.<\/p>\n<p><!--more--><\/p>\n<p>Kiemelt fontoss\u00e1ggal ellen\u0151rzik a munkav\u00e1llal\u00f3k alapvet\u0151 jogai \u00e9rv\u00e9nyes\u00fcl\u00e9s\u00e9nek az el\u0151seg\u00edt\u00e9s\u00e9t, mely \u00f6szt\u00f6nzi a rendezett jogviszonyok elterjed\u00e9s\u00e9t, a jogk\u00f6vet\u0151 v\u00e1llalkoz\u00e1sok versenyh\u00e1tr\u00e1ny\u00e1nak cs\u00f6kkent\u00e9s\u00e9t, valamint a leg\u00e1lisan ad\u00f3z\u00f3 munkahelyek l\u00e9trej\u00f6tt\u00e9t.<\/p>\n<p>Amennyiben a kock\u00e1zatelemz\u00e9s indokolja, akkor az ellen\u0151rz\u00e9sek els\u0151sorban:<\/p>\n<ul>\n<li>a be nem jelentett alkalmazottakat foglalkoztat\u00f3kra,<\/li>\n<li>a munkaer\u0151 k\u00f6lcs\u00f6nz\u00e9s konstrukci\u00f3j\u00e1val a j\u00e1rul\u00e9kfizet\u00e9st kiker\u00fclni igyekv\u0151kre,<\/li>\n<li>az alkalmazottak biztos\u00edtotti \u00e9let\u00fatj\u00e1nak nyomon k\u00f6vet\u00e9s\u00e9re, valamint<\/li>\n<li>a minim\u00e1lb\u00e9r alkalmaz\u00e1s\u00e1val kapcsolatos ellen\u0151rz\u00e9sekre terjednek ki.<\/li>\n<\/ul>\n<p><strong>Be nem jelentett alkalmazottak foglalkoztat\u00e1sa<br \/>\n<\/strong>A rendelkez\u00e9s\u00e9re \u00e1ll\u00f3 informatikai rendszerek seg\u00edts\u00e9g\u00e9vel a NAV folyamatosan nyomon k\u00f6veti a bejelent\u00e9si \u00e9s bevall\u00e1si k\u00f6telezetts\u00e9gek teljes\u00edt\u00e9s\u00e9t \u00e9s kock\u00e1zatelemz\u00e9s sor\u00e1n elemzi a felt\u00e1rt elt\u00e9r\u00e9seket. \u00a0Nem \u00e9ri meg be nem jelentett alkalmazottat foglalkoztatni, hiszen a NAV:<\/p>\n<ul>\n<li>A szab\u00e1lytalans\u00e1gr\u00f3l t\u00e1j\u00e9koztatja a munka\u00fcgyi hat\u00f3s\u00e1got \u00e9s az eg\u00e9szs\u00e9gbiztos\u00edt\u00f3t is a foglalkoztat\u00e1si jogviszony rendez\u00e9se \u00e9rdek\u00e9ben.<\/li>\n<li>A be nem jelentett alkalmazottak foglalkoztat\u00e1sa miatt meg\u00e1llap\u00edtott ad\u00f3t \u00e9s j\u00e1rul\u00e9kot a hivatal a mindenkori minim\u00e1lb\u00e9r k\u00e9tszerese ut\u00e1n, megel\u0151z\u0151 id\u0151szak(ok)ra vonatkoz\u00f3an, de legal\u00e1bb 3 h\u00f3napra hat\u00e1rozza meg.<\/li>\n<li>Mindemellett a foglalkoztat\u00f3t be nem jelentett alkalmazottank\u00e9nt ak\u00e1r 1 milli\u00f3 forintig terjed\u0151 mulaszt\u00e1si b\u00edrs\u00e1ggal s\u00fajthatja.<\/li>\n<li>A t\u00f6bb milli\u00f3s szankci\u00f3k mellett tov\u00e1bbi h\u00e1tr\u00e1nyt is jelent a feket\u00e9n foglalkoztat\u00f3k list\u00e1j\u00e1ra ker\u00fcl\u00e9s, hiszen ezek a v\u00e1llalkoz\u00e1sok kock\u00e1zatos ad\u00f3z\u00f3knak min\u0151s\u00fclnek.<\/li>\n<\/ul>\n<p><strong>Munkaer\u0151 k\u00f6lcs\u00f6nz\u00e9s<br \/>\n<\/strong>A tapasztalatok szerint egyes munkaer\u0151-k\u00f6lcs\u00f6nz\u0151 t\u00e1rsas\u00e1gok a szab\u00e1lyszer\u0171 m\u0171k\u00f6d\u00e9s l\u00e1tszat\u00e1nak fenntart\u00e1sa mellett, a t\u00e9nyleges (teljes munkaid\u0151s) foglalkoztat\u00e1ssal szemben cs\u00f6kkentett m\u00e9rt\u00e9kben teljes\u00edtik a j\u00e1rul\u00e9kk\u00f6telezetts\u00e9gek bevall\u00e1s\u00e1t, ugyanis el\u0151t\u00e9rbe ker\u00fclt a munkaid\u0151vel t\u00f6rt\u00e9n\u0151 manipul\u00e1ci\u00f3. Ezzel p\u00e1rhuzamosan esetenk\u00e9nt fikt\u00edv sz\u00e1ml\u00e1k felhaszn\u00e1l\u00e1s\u00e1ra is sor ker\u00fcl. A gyakorlati tapasztalatok miatt a munkaer\u0151-k\u00f6lcs\u00f6nz\u00e9s 2017-ben is kiemelten ellen\u0151rizend\u0151 tev\u00e9kenys\u00e9g.<\/p>\n<p><strong>Alkalmazottak biztos\u00edtott \u00e9let\u00fatj\u00e1nak a nyomon k\u00f6vet\u00e9se<br \/>\n<\/strong>A NAV az alkalmazottak biztos\u00edtotti \u00e9let\u00fatj\u00e1t nyomon k\u00f6veti, az alkalmazottak csoportos \u00e1tjelent\u00e9s\u00e9t \u00e9szlelve az \u00faj foglalkoztat\u00f3k bejelent\u00e9si \u00e9s bevall\u00e1si k\u00f6telezetts\u00e9g\u00e9nek teljes\u00edt\u00e9s\u00e9t vizsg\u00e1lja. Tekintettel a k\u00fclf\u00f6ldi munkav\u00e1llal\u00e1s elterjed\u00e9s\u00e9re, indokolt azon alkalmazottak belf\u00f6ldi biztos\u00edt\u00e1si jogviszony\u00e1nak vizsg\u00e1lata, akiket kik\u00fcldet\u00e9s keret\u00e9ben foglalkoztatnak.<\/p>\n<p><strong>Minim\u00e1lb\u00e9r alkalmaz\u00e1s\u00e1val kapcsolatos ellen\u0151rz\u00e9sek<br \/>\n<\/strong>A megemelt minim\u00e1lb\u00e9r alkalmaz\u00e1s\u00e1hoz kapcsol\u00f3d\u00f3 k\u00f6telezetts\u00e9gek ellen\u0151rz\u00e9se fontos szempont, a jogalkot\u00f3 \u00e1ltal megval\u00f3s\u00edtani k\u00edv\u00e1nt c\u00e9lok \u00e9rv\u00e9nyes\u00fcl\u00e9se \u00e9rdek\u00e9ben. Az ad\u00f3hat\u00f3s\u00e1g figyelemmel k\u00eds\u00e9ri a kor\u00e1bban teljes munkaid\u0151ben foglalkoztatott munkav\u00e1llal\u00f3k r\u00e9szmunkaid\u0151ben t\u00f6rt\u00e9n\u0151 foglalkoztat\u00e1s\u00e1nak val\u00f3dis\u00e1g\u00e1t.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>A NAV ellen\u0151rz\u00e9sek c\u00e9lja 2017-ben a kor\u00e1bbi \u00e9vekhez hasonl\u00f3an\u00a0a gazdas\u00e1g feh\u00e9r\u00edt\u00e9se, az ad\u00f3csal\u00e1sok visszaszor\u00edt\u00e1sa, az \u00f6nk\u00e9ntes jogk\u00f6vet\u00e9s \u00f6szt\u00f6nz\u00e9se, \u00e9s a tisztess\u00e9ges gazd\u00e1lkod\u00f3k es\u00e9lyeinek n\u00f6vel\u00e9se.<\/p>\n<p> <a href=\"https:\/\/dbh-group.com\/blog\/?p=15877&#038;lang=hu\">Read more<\/a><\/p>\n","protected":false},"author":27,"featured_media":15878,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0},"categories":[],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v15.3 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<meta name=\"description\" content=\"C\u00e9lzott kiv\u00e1laszt\u00e1s, t\u00e1mogat\u00f3 elj\u00e1r\u00e1s, kiemelt ad\u00f3z\u00f3k vizsg\u00e1lata, feketegazdas\u00e1g elleni fell\u00e9p\u00e9s, ezek a NAV idei ellen\u0151rz\u00e9si ir\u00e1nyelveinek ter\u00fcletei.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/dbh-group.com\/blog\/?p=15877&#038;lang=hu\" \/>\n<meta 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