{"id":17280,"date":"2018-07-30T15:00:10","date_gmt":"2018-07-30T13:00:10","guid":{"rendered":"https:\/\/dbh-group.com\/?p=17280"},"modified":"2018-07-31T12:16:05","modified_gmt":"2018-07-31T10:16:05","slug":"ado-es-jarulekvaltozasok-2019-cafeteria","status":"publish","type":"post","link":"https:\/\/dbh-group.com\/blog\/?p=17280&lang=hu","title":{"rendered":"Ad\u00f3- \u00e9s j\u00e1rul\u00e9kv\u00e1ltoz\u00e1sok 2019 &#8211; cafeteria"},"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>CAFETERIA<\/strong><\/p>\n<p style=\"text-align: justify\">M\u00e1sik l\u00e9nyeges v\u00e1ltoz\u00e1s, hogy tov\u00e1bb folytat\u00f3dik a tavalyi \u00e9v sor\u00e1n megkezdett folyamat: a cafeteria rendszer leegyszer\u0171s\u00edt\u00e9se (le\u00e9p\u00edt\u00e9se).<\/p>\n<p style=\"text-align: justify\">A b\u00e9ren k\u00edv\u00fcli juttat\u00e1sok ad\u00f3terhe kis m\u00e9rt\u00e9kben n\u00f6vekszik, ugyanis \u2013 b\u00e1r az 1,18-szoros ad\u00f3alapszorz\u00f3t j\u00f6v\u0151re m\u00e1r nem kell alkalmazni \u2013 az \u00faj Szocho tv. a b\u00e9ren k\u00edv\u00fcli juttat\u00e1sokat is 19,5* sz\u00e1zal\u00e9kos kulccsal ad\u00f3ztatja. Ennek megfelel\u0151en a jelenlegi 34,22 sz\u00e1zal\u00e9kos ad\u00f3teher 34,5 sz\u00e1zal\u00e9kra m\u00f3dosul. A munk\u00e1ltat\u00f3k terh\u00e9t azonban burkoltan m\u00e9gis cs\u00f6kkentik majd azzal, hogy a SZ\u00c9P k\u00e1rty\u00e1ra t\u00f6rt\u00e9n\u0151 utal\u00e1s mentes lesz a p\u00e9nz\u00fcgyi tranzakci\u00f3s illet\u00e9k al\u00f3l. Ilyen juttat\u00e1sk\u00e9nt 2019-t\u0151l m\u00e1r csak a SZ\u00c9P k\u00e1rtya egyes alsz\u00e1ml\u00e1ira t\u00f6rt\u00e9n\u0151 utal\u00e1sok adhat\u00f3ak, tov\u00e1bbra is v\u00e1ltozatlan keret\u00f6sszegekkel.<\/p>\n<p style=\"text-align: justify\">A tavaly bevezetett \u00e9ves 100 ezer forint p\u00e9nzbeli juttat\u00e1s mint b\u00e9ren k\u00edv\u00fcli juttat\u00e1si forma megsz\u0171nik.<\/p>\n<p style=\"text-align: justify\">Az egyes meghat\u00e1rozott juttat\u00e1sok k\u00f6r\u00e9t korl\u00e1tozz\u00e1k, a jelenlegi ilyen jelleg\u0171 juttat\u00e1sok t\u00f6bbs\u00e9ge is az \u00f6sszevont ad\u00f3alap r\u00e9szek\u00e9nt ad\u00f3zik majd. Az egyes meghat\u00e1rozott juttat\u00e1sok k\u00f6zterh\u00e9nek alapj\u00e1t a m\u00e1r ismert 1,18 szoros szorz\u00f3val kell meg\u00e1llap\u00edtani, ez alapj\u00e1n sz\u00e1m\u00edt\u00f3dik 15% szem\u00e9lyi j\u00f6vedelemad\u00f3 \u00e9s 19,5%* szoci\u00e1lis hozz\u00e1j\u00e1rul\u00e1si ad\u00f3<br \/>\nIde soroland\u00f3k:<\/p>\n<ul style=\"text-align: justify\">\n<li>a b\u00e9ren k\u00edv\u00fcli juttat\u00e1sok keret\u00f6sszeget meghalad\u00f3 r\u00e9sze,<\/li>\n<li>az \u00f6nk\u00e9ntes biztos\u00edt\u00f3 p\u00e9nzt\u00e1rakba fizetett c\u00e9lzott szolg\u00e1ltat\u00e1sok,<\/li>\n<li>az aj\u00e1nd\u00e9kutalv\u00e1ny (csek\u00e9ly \u00e9rt\u00e9kig, \u00e9vente egy alkalommal a minim\u00e1lb\u00e9r 10%-ig),<\/li>\n<li>\u00e9s n\u00e9h\u00e1ny speci\u00e1lis juttat\u00e1si elem (pl.: a hivatali-, \u00fczleti utaz\u00e1shoz kapcsol\u00f3d\u00f3 \u00e9tkez\u00e9s vagy m\u00e1s szolg\u00e1ltat\u00e1s, a c\u00e9ges telefon mag\u00e1nc\u00e9l\u00fa haszn\u00e1lata,. reprezent\u00e1ci\u00f3 \u00e9s \u00fczleti aj\u00e1nd\u00e9k).<\/li>\n<\/ul>\n<p style=\"text-align: justify\">Az ad\u00f3mentes juttat\u00e1sok k\u00f6re jelent\u0151s v\u00e1ltoz\u00e1son megy \u00e1t. Az \u00f3voda, b\u00f6lcs\u0151de t\u00e9r\u00edt\u00e9se marad a kateg\u00f3ri\u00e1ban \u00e9s \u00f6sszeghat\u00e1r n\u00e9lk\u00fcl elsz\u00e1molhat\u00f3v\u00e1 v\u00e1lik a k\u00f6lts\u00e9ge, m\u00e1r abban az esetben is, ha az ig\u00e9nybev\u00e9telr\u0151l sz\u00f3l\u00f3 sz\u00e1mla nem a munk\u00e1ltat\u00f3, hanem a munkav\u00e1llal\u00f3 nev\u00e9re sz\u00f3l majd.<\/p>\n<p style=\"text-align: justify\">Ezen k\u00edv\u00fcl a t\u00f6bbi juttat\u00e1si elem (pl.:\u00a0 munkahelyi \u00e9tkeztet\u00e9s, helyi b\u00e9rlet, Erzs\u00e9bet utalv\u00e1ny, iskolakezd\u00e9si t\u00e1mogat\u00e1s stb.) j\u00f6vedelemk\u00e9nt ad\u00f3zna.<\/p>\n<p style=\"text-align: justify\">Arra a k\u00e9rd\u00e9sre, hogy foglalkozik-e a parlament \u0151sszel a cafeteriarendszer szab\u00e1lyoz\u00e1s\u00e1val, a miniszter elmondta, a korm\u00e1ny v\u00e9glegesnek tekinti a cafeteria elfogadott \u00faj szab\u00e1lyoz\u00e1s\u00e1t.<\/p>\n<p style=\"text-align: justify\">*<em>Mivel az ad\u00f3m\u00e9rt\u00e9k cs\u00f6kkent\u00e9sre vonatkoz\u00f3 t\u00f6rv\u00e9nyt m\u00e9g nem fogadt\u00e1k el, \u00edgy egyenl\u0151re 19,5%-al sz\u00e1molunk.<\/em><\/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\">CAFETERIA<\/p>\n<p style=\"text-align: justify\">M\u00e1sik l\u00e9nyeges v\u00e1ltoz\u00e1s, hogy tov\u00e1bb folytat\u00f3dik a tavalyi \u00e9v sor\u00e1n megkezdett folyamat: a cafeteria rendszer leegyszer\u0171s\u00edt\u00e9se (le\u00e9p\u00edt\u00e9se).<\/p>\n<p> <a href=\"https:\/\/dbh-group.com\/blog\/?p=17280&#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=17280&#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 - cafeteria | 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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