{"id":11588,"date":"2024-07-14T17:23:49","date_gmt":"2024-07-14T15:23:49","guid":{"rendered":"https:\/\/hu.andersen.com\/?p=11588"},"modified":"2025-12-27T09:12:39","modified_gmt":"2025-12-27T08:12:39","slug":"szigoritas-adojogszabaly-szocho-2024","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/szigoritas-adojogszabaly-szocho-2024\/","title":{"rendered":"Szigor\u00edt\u00e1sok a szocho ad\u00f3kedvezm\u00e9ny szab\u00e1lyoz\u00e1s\u00e1ban"},"content":{"rendered":"\n

A Magyar K\u00f6zl\u00f6nyben 2024. j\u00falius 8-\u00e1n megjelent ad\u00f3jogszab\u00e1ly-v\u00e1ltoz\u00e1sok<\/a> a munkaer\u0151piacra l\u00e9p\u0151k ut\u00e1n \u00e9rv\u00e9nyes\u00edthet\u0151 szoci\u00e1lis hozz\u00e1j\u00e1rul\u00e1si ad\u00f3kedvezm\u00e9ny szab\u00e1lyait is \u00e9rintik. Ezek r\u00e9szleteit foglaljuk \u00f6ssze az al\u00e1bbi cikkben.<\/strong><\/p>\n\n\n\n

Az \u00faj rendelkez\u00e9sek alapj\u00e1n azok a magyar \u00e1llampolg\u00e1rok sz\u00e1m\u00edtanak munkaer\u0151piacra l\u00e9p\u0151nek, akik az ad\u00f3hat\u00f3s\u00e1g adatai szerint az \u00faj foglalkoztat\u00e1s megkezd\u00e9s\u00e9t megel\u0151z\u0151 365 napon bel\u00fcl (kor\u00e1bban ez a hat\u00e1r 275 nap volt) legfeljebb 92 napig rendelkeztek biztos\u00edt\u00e1si k\u00f6telezetts\u00e9ggel j\u00e1r\u00f3 jogviszonnyal. Ez al\u00f3l tov\u00e1bbra is kiv\u00e9telt k\u00e9peznek azok az id\u0151szakok, amikor a munkav\u00e1llal\u00f3 csecsem\u0151gondoz\u00e1si d\u00edjat, \u00f6r\u00f6kbefogad\u00f3i d\u00edjat vagy gyermekgondoz\u00e1si d\u00edjat kapott, valamint a gyermekgondoz\u00e1st seg\u00edt\u0151 ell\u00e1t\u00e1sban vagy a gyermeknevel\u00e9si t\u00e1mogat\u00e1sban (azaz anyas\u00e1gi ell\u00e1t\u00e1sban) r\u00e9szes\u00fclt, hacsak ezen id\u0151szak alatt nem volt m\u00e1s biztos\u00edt\u00e1si k\u00f6telezetts\u00e9ggel j\u00e1r\u00f3 jogviszonya.<\/p>\n\n\n\n

A m\u00f3dos\u00edt\u00e1s \u00e9rtelm\u00e9ben szigor\u00edtott\u00e1k a kedvezm\u00e9ny \u00e9rv\u00e9nyes\u00edt\u00e9s\u00e9re fenn\u00e1ll\u00f3 id\u0151ablakot. Ez\u00e1ltal a 2024. augusztus 1-j\u00e9t k\u00f6vet\u0151en l\u00e9tes\u00edtett munkaviszonyok eset\u00e9ben a munk\u00e1ltat\u00f3k a munkaer\u0151piacra l\u00e9p\u0151 munkav\u00e1llal\u00f3 brutt\u00f3 b\u00e9r\u00e9re sz\u00e1m\u00edtott szoci\u00e1lis hozz\u00e1j\u00e1rul\u00e1si ad\u00f3 teljes \u00f6sszeg\u00e9vel megegyez\u0151 \u00f6sszeg\u0171 kedvezm\u00e9nyt m\u00e1r csak a foglalkoztat\u00e1s els\u0151 \u00e9v\u00e9ben \u00e9rv\u00e9nyes\u00edthetik (a kor\u00e1bbi els\u0151 k\u00e9t \u00e9v helyett), legfeljebb a minim\u00e1lb\u00e9r m\u00e9rt\u00e9k\u00e9ig. A kor\u00e1bban a foglalkoztat\u00e1s 3. \u00e9v\u00e9ben alkalmazhat\u00f3 50 sz\u00e1zal\u00e9kos szocho<\/a> kedvezm\u00e9ny pedig m\u00e1r csak a m\u00e1sodik foglalkoztat\u00e1si \u00e9v els\u0151 hat h\u00f3napj\u00e1ban alkalmazhat\u00f3. Ez azt jelenti, hogy a kedvezm\u00e9nyezett foglalkoztat\u00e1s l\u00e9nyeg\u00e9ben a kor\u00e1bbi 3 \u00e9ves id\u0151tartamr\u00f3l 18 h\u00f3napra cs\u00f6kken.<\/p>\n\n\n\n

A Magyar K\u00f6zl\u00f6nyben 2024. j\u00falius 8-\u00e1n megjelent \u00faj ad\u00f3t\u00f6rv\u00e9ny-m\u00f3dos\u00edt\u00f3 rendeletekr\u0151l, azon bel\u00fcl is a v\u00e9delmi hozz\u00e1j\u00e1rul\u00e1s r\u00e9szleteir\u0151l ebben a cikkben \u00edrtunk r\u00e9szletesen<\/a>.<\/em><\/p>\n\n\n\n

Megjegyz\u00e9s: ebben a cikkben \u00edrtunk arr\u00f3l, hogy mely ad\u00f3kat \u00e9s kifizet\u00e9seket \u00e9rinti 2026-ban a minim\u00e1lb\u00e9r \u00e9s garant\u00e1lt b\u00e9rminimum v\u00e1ltoz\u00e1sa.<\/a><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

A Magyar K\u00f6zl\u00f6nyben j\u00falius 8-\u00e1n megjelent \u00e9vk\u00f6zi ad\u00f3jogszab\u00e1ly-v\u00e1ltoz\u00e1sok a munkaer\u0151piacra l\u00e9p\u0151k ut\u00e1n \u00e9rv\u00e9nyes\u00edthet\u0151 szocho ad\u00f3kedvezm\u00e9ny szab\u00e1lyait is \u00e9rintik.<\/p>\n","protected":false},"author":1028,"featured_media":11589,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_genesis_hide_title":false,"_genesis_hide_breadcrumbs":false,"_genesis_hide_singular_image":false,"_genesis_hide_footer_widgets":false,"_genesis_custom_body_class":"","_genesis_custom_post_class":"","_genesis_layout":"","footnotes":""},"categories":[38],"tags":[41],"class_list":{"0":"post-11588","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-hirek","8":"tag-slider-2","9":"entry"},"acf":[],"featured_image_src":"https:\/\/hu.andersen.com\/wp-content\/uploads\/2024\/07\/adoszabaly-valtozas-szocialis-1640-780.jpg","author_info":{"display_name":"G\u00f6tz Attila","author_link":"https:\/\/hu.andersen.com\/hu\/author\/agotz\/"},"yoast_head":"\nSzigor\u00edt\u00e1sok a szocho ad\u00f3kedvezm\u00e9ny szab\u00e1lyoz\u00e1s\u00e1ban - 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