{"id":17275,"date":"2018-08-02T15:00:51","date_gmt":"2018-08-02T13:00:51","guid":{"rendered":"https:\/\/dbh-group.com\/?p=17275"},"modified":"2018-08-06T14:30:45","modified_gmt":"2018-08-06T12:30:45","slug":"ado-es-jarulekvaltozasok-2019-egyeb","status":"publish","type":"post","link":"https:\/\/dbh-group.com\/blog\/?p=17275&lang=hu","title":{"rendered":"Ad\u00f3- \u00e9s j\u00e1rul\u00e9kv\u00e1ltoz\u00e1sok 2019 &#8211; egy\u00e9b"},"content":{"rendered":"<p style=\"text-align: justify\"><strong>Az Orsz\u00e1ggy\u0171l\u00e9s 2018. j\u00falius 20-\u00e1n megszavazta a 2019-es ad\u00f3t\u00f6rv\u00e9ny m\u00f3dos\u00edt\u00e1sokat. Az ut\u00f3bbi \u00e9vek tapasztalatai alapj\u00e1n ism\u00e9t az ad\u00f3rendszer hat\u00e9konyabb\u00e1 t\u00e9tele \u00e1ll a f\u00f3kuszban. A tervek szerint n\u00e9h\u00e1ny ad\u00f3nem megsz\u0171nik, t\u00f6bbek k\u00f6z\u00f6tt \u00e1talakul a szoci\u00e1lis hozz\u00e1j\u00e1rul\u00e1si ad\u00f3, valamint a b\u00e9ren k\u00edv\u00fcli juttat\u00e1sok.<\/strong><\/p>\n<p style=\"text-align: justify\"><strong>Egy\u00e9b SZJA \u00e9s j\u00e1rul\u00e9k m\u00f3dosul\u00e1sok<\/strong><\/p>\n<p style=\"text-align: justify\">2019-t\u0151l az \u00fcgyf\u00e9lkapuval rendelkez\u0151 mag\u00e1nszem\u00e9lyeknek lehet\u0151s\u00e9g\u00fck lesz arra, hogy elektronikus \u00faton tegy\u00e9k meg ad\u00f3el\u0151leg-nyilatkozatukat. A nyilatkozatot az ad\u00f3hat\u00f3s\u00e1g fel\u00e9 kell megtenni, majd az ad\u00f3hat\u00f3s\u00e1g azt a kifizet\u0151 r\u00e9sz\u00e9re szint\u00e9n elektronikusan tov\u00e1bb\u00edtja. Abban az esetben, ha a mag\u00e1nszem\u00e9ly elektronikusan \u00e9s \u00edr\u00e1sban is tett ilyen nyilatkozatot, akkor a kifizet\u0151nek az \u00edr\u00e1sos nyilatkozatot kell figyelembe vennie az ad\u00f3el\u0151leg meg\u00e1llap\u00edt\u00e1sa sor\u00e1n.<\/p>\n<p style=\"text-align: justify\">A t\u00e1rsadalombiztos\u00edt\u00e1st \u00e9rint\u0151 v\u00e1ltoz\u00e1sok els\u0151sorban a saj\u00e1t jog\u00fa nyugd\u00edjas munkav\u00e1llal\u00f3k terheinek cs\u00f6kkent\u00e9s\u00e9t szab\u00e1lyozz\u00e1k. Ennek \u00e9rtelm\u00e9ben 2019. janu\u00e1r 1-j\u00e9t\u0151l a saj\u00e1t jog\u00fa nyugd\u00edjas nem min\u0151s\u00fcl biztos\u00edtottnak Mt. szerinti munkaviszonya alapj\u00e1n, vagyis j\u00e1rul\u00e9kfizet\u00e9si k\u00f6telezetts\u00e9g sem terheli, de ell\u00e1t\u00e1sra sem szerez jogosults\u00e1got e jogviszonya alapj\u00e1n.<\/p>\n<p style=\"text-align: justify\">Mivel nem kell j\u00e1rul\u00e9kot fizetni\u00fck, a kieg\u00e9sz\u00edt\u0151 tev\u00e9kenys\u00e9get folytat\u00f3\u00a0 v\u00e1llalkoz\u00f3k az Mt. szerinti heti 36 \u00f3r\u00e1s munkaviszonyuk alapj\u00e1n nem mentes\u00fclnek az eg\u00e9szs\u00e9g\u00fcgyi szolg\u00e1ltat\u00e1si j\u00e1rul\u00e9kfizet\u00e9s al\u00f3l.<\/p>\n<p style=\"text-align: justify\">A jogszab\u00e1ly \u00e9rtelm\u00e9ben az eg\u00e9szs\u00e9g\u00fcgyi szolg\u00e1ltat\u00e1si j\u00e1rul\u00e9k havi \u00f6sszege 7.320 forintr\u00f3l (napi 244 forint) 7.500 forintra (napi 250 forint) n\u0151.<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p style=\"text-align: justify\">Az Orsz\u00e1ggy\u0171l\u00e9s 2018. j\u00falius 20-\u00e1n megszavazta a 2019-es ad\u00f3t\u00f6rv\u00e9ny m\u00f3dos\u00edt\u00e1sokat. Az ut\u00f3bbi \u00e9vek tapasztalatai alapj\u00e1n ism\u00e9t az ad\u00f3rendszer hat\u00e9konyabb\u00e1 t\u00e9tele \u00e1ll a f\u00f3kuszban. A tervek szerint n\u00e9h\u00e1ny ad\u00f3nem megsz\u0171nik, t\u00f6bbek k\u00f6z\u00f6tt \u00e1talakul a szoci\u00e1lis hozz\u00e1j\u00e1rul\u00e1si ad\u00f3, valamint a b\u00e9ren k\u00edv\u00fcli juttat\u00e1sok.<\/p>\n<p style=\"text-align: justify\">Egy\u00e9b SZJA \u00e9s j\u00e1rul\u00e9k m\u00f3dosul\u00e1sok<\/p>\n<p style=\"text-align: justify\">2019-t\u0151l az \u00fcgyf\u00e9lkapuval rendelkez\u0151 mag\u00e1nszem\u00e9lyeknek lehet\u0151s\u00e9g\u00fck lesz arra,<\/p>\n<p> <a href=\"https:\/\/dbh-group.com\/blog\/?p=17275&#038;lang=hu\">Read more<\/a><\/p>\n","protected":false},"author":41,"featured_media":17269,"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=\"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=17275&#038;lang=hu\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Ad\u00f3- \u00e9s j\u00e1rul\u00e9kv\u00e1ltoz\u00e1sok 2019 - egy\u00e9b | DBH Group\" \/>\n<meta property=\"og:description\" content=\"Az Orsz\u00e1ggy\u0171l\u00e9s 2018. j\u00falius 20-\u00e1n megszavazta a 2019-es ad\u00f3t\u00f6rv\u00e9ny m\u00f3dos\u00edt\u00e1sokat. 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