{"id":16143,"date":"2026-10-09T12:06:29","date_gmt":"2026-10-09T10:06:29","guid":{"rendered":"https:\/\/hu.andersen.com\/?p=16143"},"modified":"2026-10-09T12:06:30","modified_gmt":"2026-10-09T10:06:30","slug":"ekho-ertekhatar-csokkenes-sportolok","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/ekho-ertekhatar-csokkenes-sportolok\/","title":{"rendered":"Cs\u00f6kken az EKHO v\u00e1laszt\u00e1s \u00e9rt\u00e9khat\u00e1ra a sportol\u00f3kn\u00e1l"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>A korm\u00e1ny bejelent\u00e9se szerint 2027. janu\u00e1r 1-j\u00e9t\u0151l jelent\u0151sen sz\u0171k\u00fcl a hivat\u00e1sos sportol\u00f3k kedvezm\u00e9nyes ad\u00f3z\u00e1s\u00e1nak kerete: az egyszer\u0171s\u00edtett k\u00f6ztehervisel\u00e9si hozz\u00e1j\u00e1rul\u00e1s, vagyis az EKHO \u00e9vi 500 milli\u00f3 forintos fels\u0151 \u00e9rt\u00e9khat\u00e1ra 60 milli\u00f3 forintra cs\u00f6kken. A m\u00f3dos\u00edt\u00e1s nem sz\u00fcnteti meg a sportol\u00f3k EKHO-jogosults\u00e1g\u00e1t, az \u00faj korl\u00e1t feletti j\u00f6vedelemr\u00e9szre azonban m\u00e1r nem lehet ezt az ad\u00f3z\u00e1si form\u00e1t alkalmazni.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A v\u00e1ltoz\u00e1s r\u00e9szleteit tartalmaz\u00f3 jogszab\u00e1ly-m\u00f3dos\u00edt\u00e1s sz\u00f6vege egyel\u0151re nem \u00e1ll rendelkez\u00e9sre. A korm\u00e1ny 2026. okt\u00f3ber 6-i t\u00e1j\u00e9koztat\u00e1sa alapj\u00e1n ugyanakkor a cs\u00f6kkentett \u00e9rt\u00e9khat\u00e1rt 2027-t\u0151l vezetn\u00e9k be, \u00e9s annak c\u00e9lja a sportol\u00f3kra vonatkoz\u00f3 kiemelt kiv\u00e9tel megsz\u00fcntet\u00e9se.<\/p>\n\n\n\n<h2 id=\"h-mi-valtozik-az-ekho-sportolokra-vonatkozo-szabalyaiban\" class=\"wp-block-heading has-text-color has-link-color has-medium-font-size wp-elements-1\" style=\"color:#ab0e1e\"><strong>Mi v\u00e1ltozik az EKHO sportol\u00f3kra vonatkoz\u00f3 szab\u00e1lyaiban?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">A hat\u00e1lyos szab\u00e1lyok alapj\u00e1n a meghat\u00e1rozott foglalkoz\u00e1st v\u00e9gz\u0151 mag\u00e1nszem\u00e9lyek f\u0151szab\u00e1ly szerint \u00e9vi 60 milli\u00f3 forint bev\u00e9telig v\u00e1laszthatj\u00e1k az EKHO (egyszer\u0171s\u00edtett k\u00f6ztehervisel\u00e9si hozz\u00e1j\u00e1rul\u00e1s) szerinti ad\u00f3z\u00e1st. Az els\u0151 oszt\u00e1ly\u00fa versenyrendszerben szerepl\u0151 sportszervezetek hivat\u00e1sos sportol\u00f3ira azonban jelenleg l\u00e9nyegesen magasabb, \u00e9vi 500 milli\u00f3 forintos korl\u00e1t \u00e9rv\u00e9nyes. A korm\u00e1ny bejelent\u00e9se alapj\u00e1n ez a k\u00fcl\u00f6nbs\u00e9g 2027. janu\u00e1r 1-j\u00e9t\u0151l megsz\u0171nik, \u00e9s a hivat\u00e1sos sportol\u00f3kra is az \u00e1ltal\u00e1nos, \u00e9vi 60 milli\u00f3 forintos \u00e9rt\u00e9khat\u00e1r vonatkozik majd.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A m\u00f3dos\u00edt\u00e1s teh\u00e1t nem azt jelenti, hogy a sportol\u00f3k a j\u00f6v\u0151ben egy\u00e1ltal\u00e1n nem alkalmazhatj\u00e1k az EKHO-t, \u00e9s az \u00e9vi 60 milli\u00f3 forint feletti j\u00f6vedelemszerz\u00e9st sem tiltja. A v\u00e1ltoz\u00e1s l\u00e9nyege az, hogy legfeljebb \u00e9vi 60 milli\u00f3 forint, havi \u00e1tlagban 5 milli\u00f3 forint \u00f6sszeg\u0171 bev\u00e9tel ad\u00f3zhat az egyszer\u0171s\u00edtett szab\u00e1lyok szerint. Az ezt meghalad\u00f3 r\u00e9sz ut\u00e1n az adott jogviszonyra ir\u00e1nyad\u00f3 \u00e1ltal\u00e1nos szem\u00e9lyij\u00f6vedelemad\u00f3-, t\u00e1rsadalombiztos\u00edt\u00e1si \u00e9s szoci\u00e1lishozz\u00e1j\u00e1rul\u00e1siad\u00f3-szab\u00e1lyokat kell majd alkalmazni.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A t\u00e9nyleges p\u00e9nz\u00fcgyi hat\u00e1s att\u00f3l is f\u00fcgghet, hogy a sportol\u00f3 szerz\u0151d\u00e9se brutt\u00f3 vagy garant\u00e1lt nett\u00f3 d\u00edjaz\u00e1st r\u00f6gz\u00edt. Brutt\u00f3 \u00f6sszegben meghat\u00e1rozott j\u00f6vedelemn\u00e9l a magasabb k\u00f6zteher els\u0151sorban a sportol\u00f3 nett\u00f3 kereset\u00e9t cs\u00f6kkentheti. Garant\u00e1lt nett\u00f3 juttat\u00e1sn\u00e1l viszont a t\u00f6bbletk\u00f6lts\u00e9g r\u00e9szben vagy eg\u00e9szben a sportszervezetn\u00e9l jelentkezhet. A m\u00e1r hat\u00e1lyos szerz\u0151d\u00e9sek eset\u00e9ben ez\u00e9rt a feleknek c\u00e9lszer\u0171 lehet \u00e1ttekinteni\u00fck az ad\u00f3jogi v\u00e1ltoz\u00e1sok \u00e9s a nett\u00f3 d\u00edjaz\u00e1s kezel\u00e9s\u00e9re vonatkoz\u00f3 kik\u00f6t\u00e9seket.<\/p>\n\n\n\n<h2 id=\"h-mi-az-ekho-es-miota-letezik\" class=\"wp-block-heading has-text-color has-link-color has-medium-font-size wp-elements-2\" style=\"color:#ab0e1e\"><strong>Mi az EKHO, \u00e9s mi\u00f3ta l\u00e9tezik?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Az egyszer\u0171s\u00edtett k\u00f6ztehervisel\u00e9si hozz\u00e1j\u00e1rul\u00e1st a 2005. \u00e9vi CXX. t\u00f6rv\u00e9ny vezette be. Az ad\u00f3z\u00e1si forma c\u00e9lja olyan meghat\u00e1rozott foglalkoz\u00e1sok t\u00e1mogat\u00e1sa volt, amelyek a k\u00f6z\u00fcgyek megvitat\u00e1s\u00e1hoz, a m\u0171v\u00e9szeti \u00e9lethez, a kult\u00far\u00e1hoz vagy a sport fejl\u0151d\u00e9s\u00e9hez kapcsol\u00f3dnak. Az EKHO ez\u00e9rt nem \u00e1ltal\u00e1nosan v\u00e1laszthat\u00f3 kedvezm\u00e9ny, hanem a t\u00f6rv\u00e9nyben felsorolt foglalkoz\u00e1sokat v\u00e9gz\u0151 mag\u00e1nszem\u00e9lyek sz\u00e1m\u00e1ra el\u00e9rhet\u0151 egyszer\u0171s\u00edtett k\u00f6ztehervisel\u00e9si forma.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Az EKHO-t t\u00f6bbek k\u00f6z\u00f6tt egyes \u00fajs\u00e1g\u00edr\u00f3k, szerkeszt\u0151k, el\u0151ad\u00f3m\u0171v\u00e9szek, alkot\u00f3k, m\u00e9di\u00e1ban dolgoz\u00f3 szakemberek, edz\u0151k \u00e9s hivat\u00e1sos sportol\u00f3k alkalmazhatj\u00e1k, ha megfelelnek a jogszab\u00e1lyban meghat\u00e1rozott felt\u00e9teleknek.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A k\u00f6zteher jelenlegi \u00e1ltal\u00e1nos m\u00e9rt\u00e9ke a mag\u00e1nszem\u00e9lyt terhel\u0151 bev\u00e9tel ut\u00e1n 15 sz\u00e1zal\u00e9k. Az EKHO t\u00f6bb, egy\u00e9bk\u00e9nt k\u00fcl\u00f6n fizetend\u0151 ad\u00f3- \u00e9s j\u00e1rul\u00e9kk\u00f6telezetts\u00e9get v\u00e1lt ki, de az ekh\u00f3s j\u00f6vedelemhez kapcsol\u00f3d\u00f3 t\u00e1rsadalombiztos\u00edt\u00e1si jogosults\u00e1gok nem minden tekintetben azonosak az \u00e1ltal\u00e1nos szab\u00e1lyok szerint ad\u00f3z\u00f3 munkab\u00e9rhez kapcsol\u00f3d\u00f3 jogosults\u00e1gokkal. Az ad\u00f3z\u00e1si forma v\u00e1laszt\u00e1s\u00e1n\u00e1l ez\u00e9rt nemcsak az azonnali nett\u00f3 j\u00f6vedelmet, hanem az ell\u00e1t\u00e1si \u00e9s nyugd\u00edjhat\u00e1sokat is indokolt m\u00e9rlegelni.<\/p>\n\n\n\n<h2 id=\"h-hogyan-alakult-ki-az-500-millio-forintos-sportoloi-ertekhatar\" class=\"wp-block-heading has-text-color has-link-color has-medium-font-size wp-elements-3\" style=\"color:#ab0e1e\"><strong>Hogyan alakult ki az 500 milli\u00f3 forintos sportol\u00f3i \u00e9rt\u00e9khat\u00e1r?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">A sportol\u00f3k nem az EKHO 2005-\u00f6s bevezet\u00e9se \u00f3ta alkalmazhatj\u00e1k a jelenlegi, \u00e9vi 500 milli\u00f3 forintos fels\u0151 hat\u00e1rt. A sporthoz kapcsol\u00f3d\u00f3 kedvezm\u00e9nyes szab\u00e1lyokat az elm\u00falt m\u00e1sf\u00e9l \u00e9vtizedben t\u00f6bb l\u00e9p\u00e9sben b\u0151v\u00edtett\u00e9k. A hivat\u00e1sos sportol\u00f3k kiemelt \u00e9rt\u00e9khat\u00e1ra a 2010-es \u00e9vek sportt\u00e1mogat\u00e1si \u00e9s ad\u00f3politikai int\u00e9zked\u00e9seinek r\u00e9szek\u00e9nt jelent meg, majd 2020-ra m\u00e1r az \u00e9vi 500 milli\u00f3 forintos korl\u00e1t szerepelt az alkalmazand\u00f3 szab\u00e1lyokban.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Az emelt \u00e9rt\u00e9khat\u00e1r c\u00e9lja a magyarorsz\u00e1gi sportszervezetek foglalkoztat\u00e1si felt\u00e9teleinek jav\u00edt\u00e1sa \u00e9s a magasabb j\u00f6vedelm\u0171 hivat\u00e1sos sportol\u00f3k kedvez\u0151bb k\u00f6ztehervisel\u00e9s\u00e9nek biztos\u00edt\u00e1sa volt. A gyakorlatban a szab\u00e1ly k\u00fcl\u00f6n\u00f6sen azokn\u00e1l a profi sport\u00e1gakn\u00e1l lehetett jelent\u0151s, ahol a j\u00e1t\u00e9kosok \u00e9ves d\u00edjaz\u00e1sa sz\u00e1mottev\u0151en meghaladta az EKHO \u00e1ltal\u00e1nos, 60 milli\u00f3 forintos korl\u00e1tj\u00e1t.<\/p>\n\n\n\n<h2 id=\"h-mi-indokolja-az-ertekhatar-csokkenteset\" class=\"wp-block-heading has-text-color has-link-color has-medium-font-size wp-elements-4\" style=\"color:#ab0e1e\"><strong>Mi indokolja az \u00e9rt\u00e9khat\u00e1r cs\u00f6kkent\u00e9s\u00e9t?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">A korm\u00e1ny az ad\u00f3rendszer egyszer\u0171s\u00edt\u00e9s\u00e9vel, a kiv\u00e9telek sz\u00e1m\u00e1nak cs\u00f6kkent\u00e9s\u00e9vel \u00e9s az azonos ad\u00f3z\u00f3i k\u00f6r\u00f6kre vonatkoz\u00f3 szab\u00e1lyok egys\u00e9ges\u00edt\u00e9s\u00e9vel indokolta a v\u00e1ltoz\u00e1st. A hivatalos t\u00e1j\u00e9koztat\u00e1s szerint az EKHO eredeti c\u00e9lja a sok kisebb, nem rendszeres megb\u00edz\u00e1sb\u00f3l \u00e9l\u0151 kreat\u00edv \u00e9s szellemi foglalkoz\u00e1s\u00faak, p\u00e9ld\u00e1ul \u00fajs\u00e1g\u00edr\u00f3k, m\u0171v\u00e9szek \u00e9s el\u0151ad\u00f3k ad\u00f3terheinek m\u00e9rs\u00e9kl\u00e9se volt. A sportol\u00f3k 500 milli\u00f3 forintos \u00e9rt\u00e9khat\u00e1r\u00e1t ehhez k\u00e9pest indokolatlan kiv\u00e9telnek tekinti a korm\u00e1ny, ez\u00e9rt n\u00e1luk is vissza\u00e1ll\u00edtan\u00e1 az \u00e1ltal\u00e1nos, 60 milli\u00f3 forintos korl\u00e1tot.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A m\u00f3dos\u00edt\u00e1s a legmagasabb j\u00f6vedelm\u0171 sportol\u00f3kat \u00e9s az \u0151ket foglalkoztat\u00f3 klubokat \u00e9rintheti \u00e9rdemben. N\u00e1luk az \u00e9rt\u00e9khat\u00e1r feletti bev\u00e9tel k\u00f6zterhei n\u00f6vekedhetnek, ami szerz\u0151d\u00e9sm\u00f3dos\u00edt\u00e1st, b\u00e9rk\u00f6lts\u00e9g-emelked\u00e9st vagy a nett\u00f3 d\u00edjaz\u00e1s cs\u00f6kken\u00e9s\u00e9t eredm\u00e9nyezheti.<\/p>\n\n\n\n<h2 id=\"h-a-hlsz-nem-szamit-jelentos-atrendezodesre\" class=\"wp-block-heading has-text-color has-link-color has-medium-font-size wp-elements-5\" style=\"color:#ab0e1e\"><strong>A HLSZ nem sz\u00e1m\u00edt jelent\u0151s \u00e1trendez\u0151d\u00e9sre<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">A Hivat\u00e1sos Labdar\u00fag\u00f3k Szervezete el\u0151zetes \u00e9rt\u00e9kel\u00e9se szerint a m\u00f3dos\u00edt\u00e1s v\u00e1rhat\u00f3an nem okoz jelent\u0151s v\u00e1ltoz\u00e1st a magyar labdar\u00fag\u00e1sban, mert a j\u00e1t\u00e9kosok t\u00f6bbs\u00e9g\u00e9nek \u00e9ves keresete a 60 milli\u00f3 forintos fels\u0151 hat\u00e1r alatt marad. A szervezet szerint ez\u00e9rt t\u00f6meges k\u00fclf\u00f6ldre igazol\u00e1s sem val\u00f3sz\u00edn\u0171, b\u00e1r egyes magasabb d\u00edjaz\u00e1s\u00fa k\u00fclf\u00f6ldi j\u00e1t\u00e9kosok d\u00f6nt\u00e9seit befoly\u00e1solhatja a kedvezm\u00e9nyes keret sz\u0171k\u00edt\u00e9se.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A HLSZ arra is felh\u00edvta a figyelmet, hogy a r\u00e9szletes jogszab\u00e1ly hi\u00e1ny\u00e1ban egyel\u0151re nem egy\u00e9rtelm\u0171, mik\u00e9nt \u00e9rinti majd a v\u00e1ltoz\u00e1s a m\u00e1r megk\u00f6t\u00f6tt szerz\u0151d\u00e9seket. A szervezet abb\u00f3l indul ki, hogy a m\u00f3dos\u00edt\u00e1s nem lesz visszamen\u0151leges hat\u00e1ly\u00fa, \u00e9s els\u0151sorban a hat\u00e1lybal\u00e9p\u00e9st k\u00f6vet\u0151en l\u00e9trej\u00f6v\u0151 szerz\u0151d\u00e9sekre lehet k\u00f6zvetlen hat\u00e1ssal.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>A korm\u00e1ny bejelent\u00e9se szerint 2027. janu\u00e1r 1-j\u00e9t\u0151l jelent\u0151sen sz\u0171k\u00fcl a hivat\u00e1sos sportol\u00f3k kedvezm\u00e9nyes EKHO ad\u00f3z\u00e1s\u00e1nak kerete.<\/p>\n","protected":false},"author":1028,"featured_media":16144,"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":["post-16143","post","type-post","status-publish","format-standard","has-post-thumbnail","category-hirek","tag-slider-2","entry"],"acf":[],"featured_image_src":"https:\/\/hu.andersen.com\/wp-content\/uploads\/2026\/10\/csokken-az-ekho-valasztas-ertekhatara-sportoloknal.jpg","author_info":{"display_name":"G\u00f6tz Attila","author_link":"https:\/\/hu.andersen.com\/hu\/author\/agotz\/"},"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.5 (Yoast SEO v28.5) - 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