{"id":16779,"date":"2018-01-04T16:03:10","date_gmt":"2018-01-04T15:03:10","guid":{"rendered":"https:\/\/dbh-group.com\/?p=16779"},"modified":"2025-02-19T09:55:06","modified_gmt":"2025-02-19T08:55:06","slug":"evzarasi-evnyitasi-teendok-berszamfejtes","status":"publish","type":"post","link":"https:\/\/dbh-group.com\/blog\/?p=16779&lang=hu","title":{"rendered":"\u00c9vz\u00e1r\u00e1si, \u00e9vnyit\u00e1si teend\u0151k &#8211; b\u00e9rsz\u00e1mfejt\u00e9s"},"content":{"rendered":"<h1>\u00c9vz\u00e1r\u00e1si, \u00e9vnyit\u00e1si teend\u0151k &#8211; b\u00e9rsz\u00e1mfejt\u00e9s<\/h1>\n<p style=\"text-align: justify;\"><strong>Az \u00e9v v\u00e9gi hajt\u00e1st k\u00f6vet\u0151 pihen\u0151 ut\u00e1n a b\u00e9rsz\u00e1mfejt\u0151 \u00e9s k\u00f6nyvel\u0151 koll\u00e9g\u00e1k visszacs\u00f6ppentek a h\u00f3nap, negyed\u00e9v \u00e9s \u00e9vz\u00e1r\u00e1si feladatok k\u00f6z\u00e9. K\u00e9t r\u00e9szes r\u00f6vid sorozatunkban \u00f6sszegy\u0171jt\u00f6tt\u00fck azokat a feladatokat, amelyekre mindenk\u00e9ppen figyelmet kell ford\u00edtanunk, annak \u00e9rdek\u00e9ben, hogy hat\u00e9kony \u00e9s eredm\u00e9nyes, el\u0151\u00edr\u00e1soknak megfelel\u0151 munk\u00e1t tudjunk v\u00e9gezni. Kezd\u00e9sk\u00e9nt tekints\u00fck \u00e1t, milyen munka\u00fcgyi teend\u0151kkel szembes\u00fcl\u00fcnk janu\u00e1r elej\u00e9n.<\/strong><\/p>\n<p style=\"text-align: justify;\"><strong>Decemberi b\u00e9rsz\u00e1mfejt\u00e9s elk\u00e9sz\u00edt\u00e9se<\/strong><\/p>\n<p style=\"text-align: justify;\">Az \u00e9vv\u00e1lt\u00e1sra val\u00f3 tekintettel kiemelten fontos, hogy a munkab\u00e9rek janu\u00e1r 10-ig kifizet\u00e9sre ker\u00fcljenek, hiszen csak ebben az esetben sz\u00e1m\u00edtanak 2017-es j\u00f6vedelemnek.<\/p>\n<p style=\"text-align: justify;\"><strong>2017-re vonatkoz\u00f3 igazol\u00e1sok elk\u00e9sz\u00edt\u00e9se, kiad\u00e1sa<\/strong><\/p>\n<p style=\"text-align: justify;\">A munkav\u00e1llal\u00f3k sz\u00e1m\u00e1ra 2018. janu\u00e1r 31-ig k\u00f6telez\u0151en igazol\u00e1sokat kell kiadni, amelyek c\u00e9lja a szem\u00e9lyi j\u00f6vedelemad\u00f3 bevall\u00e1s teljes\u00edt\u00e9s\u00e9hez sz\u00fcks\u00e9ges adatok, valamint a t\u00e1rsadalombiztos\u00edt\u00e1si nyilv\u00e1ntart\u00e1s adatainak igazol\u00e1sa. Az al\u00e1bbi nyomtatv\u00e1nyok kiad\u00e1sa k\u00f6telez\u0151 :<\/p>\n<ul style=\"text-align: justify;\">\n<li>a munk\u00e1ltat\u00f3i j\u00f6vedelemigazol\u00e1s (17M30),<\/li>\n<li>vagy a kifizet\u0151i j\u00f6vedelemigazol\u00e1s (abban az esetben, ha nem munkaviszony keret\u00e9ben t\u00f6rt\u00e9nt a kifizet\u00e9s),<\/li>\n<li>valamint a j\u00e1rul\u00e9kigazol\u00e1s.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Egyszer\u0171s\u00edtett foglalkoztat\u00e1s keret\u00e9ben foglalkoztatottak sz\u00e1m\u00e1ra egy \u00f6sszevont, \u00e9ves kimutat\u00e1st, igazol\u00e1st kell adni, felh\u00edvva a figyelm\u00fcket a kifizetett \u00f6sszegek esetleges ad\u00f3vonzat\u00e1ra<\/p>\n<p style=\"text-align: justify;\">Az SZJA t\u00f6rv\u00e9ny m\u00f3dos\u00edt\u00e1sai \u00e9rtelm\u00e9ben m\u00e1r a 2017-es ad\u00f3\u00e9vt\u0151l megsz\u0171nt a munk\u00e1ltat\u00f3i ad\u00f3 meg\u00e1llap\u00edt\u00e1s lehet\u0151s\u00e9ge. Ezzel l\u00e9nyegesen cs\u00f6kkent a munk\u00e1ltat\u00f3k ad\u00f3z\u00e1ssal \u00f6sszef\u00fcgg\u0151 adminisztrat\u00edv feladatinak sz\u00e1ma, hiszen nem kell k\u00fcl\u00f6n nyilatkoztatni az ad\u00f3z\u00e1si forma v\u00e1laszt\u00e1s\u00e1r\u00f3l.<\/p>\n<p style=\"text-align: justify;\"><strong>B\u00e9rfejleszt\u00e9sek<\/strong><\/p>\n<p style=\"text-align: justify;\">\u00c9vente ism\u00e9tl\u0151d\u0151, alap feladatnak tekinthet\u0151 a minim\u00e1lb\u00e9r \u00e9s a garant\u00e1lt b\u00e9rminimum emel\u00e9s\u00e9vel \u00f6sszef\u00fcgg\u0151 teend\u0151k elv\u00e9gz\u00e9se. 2016 \u00e9v v\u00e9g\u00e9n jelent meg a 430\/2016. (XII. 15.), a k\u00f6telez\u0151 legkisebb munkab\u00e9r (minim\u00e1lb\u00e9r) \u00e9s a garant\u00e1lt b\u00e9rminimum meg\u00e1llap\u00edt\u00e1s\u00e1r\u00f3l sz\u00f3l\u00f3 Korm. rendelet, amely szerint 2018. janu\u00e1r 1.-t\u0151l :<\/p>\n<ul style=\"text-align: justify;\">\n<li>minim\u00e1lb\u00e9r: 138.000 Ft\/ h\u00f3, 794 Ft\/\u00f3ra<\/li>\n<li>garant\u00e1lt b\u00e9rminimum: 180.500 Ft, 1038 Ft\/\u00f3ra<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">A fenti \u00f6sszegeket el nem \u00e9r\u0151 b\u00e9reket automatikusan ezen szintekre kell emelni. Mivel a janu\u00e1r \u00e1ltal\u00e1ban a jelent\u0151sebb b\u00e9rm\u00f3dos\u00edt\u00e1sok h\u00f3napja, \u00edgy mindig \u00e9rdemes egyeztetni az egy\u00e9b b\u00e9rek fejleszt\u00e9s\u00e9r\u0151l is. Adminisztrat\u00edv szempontb\u00f3l fontos, hogy id\u0151ben elk\u00e9sz\u00fcljenek \u00e9s elfogad\u00e1sra ker\u00fcljenek a kapcsol\u00f3d\u00f3 b\u00e9remel\u00e9si \u00e9rtes\u00edt\u0151k, munkaszerz\u0151d\u00e9s m\u00f3dos\u00edt\u00e1sok is.<\/p>\n<p style=\"text-align: justify;\">B\u00e1r nem terheli k\u00fcl\u00f6n t\u00e1j\u00e9koztat\u00e1si k\u00f6telezetts\u00e9g, de \u00e9rdemes felh\u00edvni a partnereink figyelm\u00e9t, hogy a minim\u00e1lb\u00e9rek emelked\u00e9s\u00e9vel egy\u00fctt az egyszer\u0171s\u00edtett foglalkoztatottak sz\u00e1m\u00e1ra fizetend\u0151 b\u00e9rek is emelkednek, \u00edgy 2018-ban szakk\u00e9pzetts\u00e9get nem ig\u00e9nyl\u0151 munkak\u00f6rben minimum 675 Ft\/\u00f3ra, szakk\u00e9pzetts\u00e9get ig\u00e9nyl\u0151 munkak\u00f6rben minimum 903 Ft\/\u00f3ra b\u00e9r fizetend\u0151.<\/p>\n<p style=\"text-align: justify;\"><strong>Cafeteria \u00e1ttekint\u00e9se<\/strong><\/p>\n<p style=\"text-align: justify;\">Minden \u00e9vben \u00e9rdemes \u00e1ttekinteni a cafeteria rendszer\u00fcnket. A szab\u00e1lyzat m\u00f3dos\u00edt\u00e1sa, aktualiz\u00e1l\u00e1sa megker\u00fclhetetlen l\u00e9p\u00e9se az \u00e9vkezd\u00e9snek, hiszen a keret m\u00e9rt\u00e9kek meghat\u00e1roz\u00e1sa \u00e9s a v\u00e1laszthat\u00f3 juttat\u00e1sok list\u00e1j\u00e1nak \u00f6ssze\u00e1ll\u00edt\u00e1s\u00e1n t\u00fal a jogszab\u00e1lyi \u00e9s minim\u00e1lb\u00e9rt \u00e9rint\u0151 v\u00e1ltoz\u00e1sok lek\u00f6vet\u00e9se is fontos feladat. 2018 legfontosabb v\u00e1ltoz\u00e1sai:<\/p>\n<ul style=\"text-align: justify;\">\n<li>A juttat\u00e1sokat terhel\u0151 eg\u00e9szs\u00e9g\u00fcgyi hozz\u00e1j\u00e1rul\u00e1s m\u00e9rt\u00e9ke 22%-r\u00f3l, 19,5 %-ra cs\u00f6kkent.<\/li>\n<li>\u00daj adhat\u00f3\/v\u00e1laszthat\u00f3 elem jelent meg: a di\u00e1khitel t\u00f6rleszt\u00e9sek t\u00e1mogat\u00e1sa, 2018-ban havonta maximum 27.600 Ft-ig (a minim\u00e1lb\u00e9r 20%-ig\u00a0 adhat\u00f3 0% ad\u00f3val).<\/li>\n<li>Az ad\u00f3mentesen adhat\u00f3 mobilit\u00e1si lakhat\u00e1si (\u201ealb\u00e9rlet-\u201e) t\u00e1mogat\u00e1s \u00f6sszege ak\u00e1r 83.000 Ft-is lehet havonta, illetve enyh\u00edtettek az ig\u00e9nybev\u00e9teli szab\u00e1lyokat.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><strong>Nyilatkozatok<\/strong><\/p>\n<p style=\"text-align: justify;\">A munkav\u00e1llal\u00f3nak minden \u00e9vben <strong>\u00edr\u00e1sban<\/strong> kell nyilatkoznia az ad\u00f3el\u0151leg meg\u00e1llap\u00edt\u00e1s\u00e1hoz sz\u00fcks\u00e9ges inform\u00e1ci\u00f3kr\u00f3l, k\u00f6r\u00fclm\u00e9nyekr\u0151l. A nyilatkozatok ad\u00f3\u00e9vre vonatkoz\u00f3 mint\u00e1ja a NAV honlapj\u00e1r\u00f3l let\u00f6lthet\u0151, de azonos adattartalommal elektronikus \u00faton is el\u0151\u00e1ll\u00edthat\u00f3. Jogosults\u00e1gi felt\u00e9telekt\u0151l f\u00fcgg\u0151en a munkav\u00e1llal\u00f3, foglalkoztatott nyilatkozhat:<\/p>\n<ul style=\"text-align: justify;\">\n<li>az els\u0151 h\u00e1zasok kedvezm\u00e9ny\u00e9nek \u00e9rv\u00e9nyes\u00edt\u00e9s\u00e9r\u0151l,<\/li>\n<li>a csal\u00e1di kedvezm\u00e9ny \u00e9s csal\u00e1di j\u00e1rul\u00e9kkedvezm\u00e9ny \u00e9rv\u00e9nyes\u00edt\u00e9s\u00e9r\u0151l,<\/li>\n<li>a s\u00falyosan fogyat\u00e9kos mag\u00e1nszem\u00e9ly szem\u00e9lyi kedvezm\u00e9ny\u00e9r\u0151l<\/li>\n<li>a bev\u00e9tel ad\u00f3el\u0151leg-alapj\u00e1nak meg\u00e1llap\u00edt\u00e1s\u00e1hoz levonand\u00f3 k\u00f6lts\u00e9gr\u0151l, k\u00f6lts\u00e9gh\u00e1nyadr\u00f3l,<\/li>\n<li>illetve k\u00fclf\u00f6ldi illet\u0151s\u00e9g\u0171 mag\u00e1nszem\u00e9lyk\u00e9nt a fentiekhez kieg\u00e9sz\u00edt\u0151 nyilatkozatot kell tennie.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Ezeken k\u00edv\u00fcl nyilatkozni kell m\u00e9g:<\/p>\n<ul>\n<li style=\"text-align: justify;\">a gyermekek ut\u00e1n j\u00e1r\u00f3 p\u00f3tszabads\u00e1g ig\u00e9nybev\u00e9tel\u00e9r\u0151l,<\/li>\n<li style=\"text-align: justify;\">az ig\u00e9nybe veend\u0151 cafeteria elemekr\u0151l,<\/li>\n<li style=\"text-align: justify;\">illetve egyes cafeteria elemek eset\u00e9ben kieg\u00e9sz\u00edt\u0151, k\u00fcl\u00f6n nyilatkozatok is sz\u00fcks\u00e9gesek.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p><i>K\u00e9pek forr\u00e1sa: pixabay<\/i><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Fedezze fel a b\u00e9rsz\u00e1mfejt\u00e9s \u00e9s k\u00f6nyvel\u00e9s \u00e9vz\u00e1r\u00e1si feladatait janu\u00e1ri teend\u0151k \u00f6sszefoglal\u00f3j\u00e1ban. Olvassa tov\u00e1bb, hogy id\u0151ben felk\u00e9sz\u00fclhessen!<\/p>\n","protected":false},"author":41,"featured_media":16782,"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":[91],"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=\"Az \u00e9v eleji b\u00e9rsz\u00e1mfejt\u00e9si teend\u0151k \u00f6sszefoglal\u00e1sa: decemberi b\u00e9rsz\u00e1mfejt\u00e9s, igazol\u00e1sok, b\u00e9rfejleszt\u00e9s \u00e9s cafeteria friss\u00edt\u00e9se. 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