{"id":3366,"date":"2017-09-26T00:00:00","date_gmt":"2017-09-25T22:00:00","guid":{"rendered":"https:\/\/hu.andersen.com\/hirek\/jovore-a-tervezettnel-is-nagyobb-munkaltatoi-adoteher-csokkentes-johet\/"},"modified":"2020-07-08T18:31:44","modified_gmt":"2020-07-08T16:31:44","slug":"jovore-a-tervezettnel-is-nagyobb-munkaltatoi-adoteher-csokkentes-johet","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/jovore-a-tervezettnel-is-nagyobb-munkaltatoi-adoteher-csokkentes-johet\/","title":{"rendered":"J\u00f6v\u0151re a tervezettn\u00e9l is nagyobb munk\u00e1ltat\u00f3i ad\u00f3teher\u2013cs\u00f6kkent\u00e9s j\u00f6het"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong> Varga Mih\u00e1ly a Nemzeti Versenyk\u00e9pess\u00e9gi Tan\u00e1cs els\u0151 \u0151szi \u00fcl\u00e9se ut\u00e1n tartott sajt\u00f3konferenci\u00e1n \u2013 t\u00f6bbek k\u00f6z\u00f6tt \u2013 a szoci\u00e1lis hozz\u00e1j\u00e1rul\u00e1si ad\u00f3 (\u201eSZOCHO\u201d) \u00e9s az eg\u00e9szs\u00e9g\u00fcgyi hozz\u00e1j\u00e1rul\u00e1s (\u201eEHO\u201d) tov\u00e1bbi cs\u00f6kkent\u00e9s\u00e9t helyezte kil\u00e1t\u00e1sba.<\/strong><\/p>\n<p style=\"text-align: justify;\">A test\u00fclet \u00fcl\u00e9s\u00e9n a munk\u00e1ltat\u00f3k \u00e9s a munkav\u00e1llal\u00f3k k\u00e9pvisel\u0151i k\u00f6z\u00f6tt 2016-ban l\u00e9trej\u00f6tt hossz\u00fa t\u00e1v\u00fa b\u00e9rmeg\u00e1llapod\u00e1s gazdas\u00e1gi hat\u00e1sait tekintett\u00e9k \u00e1t. Ahogyan <a href=\"https:\/\/orientax.hu\/wp-content\/uploads\/sites\/43\/2016\/12\/decemberi-adovaltozasok-161213.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">decemberi h\u00edrlevel\u00fcnkben<\/a> is \u00edrtuk, a tavalyi \u00e9v sor\u00e1n beharangozott munk\u00e1ltat\u00f3i ad\u00f3terhek cs\u00f6kkent\u00e9s\u00e9t c\u00e9lz\u00f3 t\u00f6rv\u00e9nyjavaslatok elfogad\u00e1sa k\u00f6vetkezt\u00e9ben a SZOCHO \u00e9s az EHO m\u00e9rt\u00e9ke 2017. janu\u00e1r 1-j\u00e9t\u0151l 22%-ra m\u00e9rs\u00e9kl\u0151d\u00f6tt, 2018. janu\u00e1r 1-j\u00e9t\u0151l pedig tov\u00e1bbi 2 sz\u00e1zal\u00e9kponttal cs\u00f6kken majd.<\/p>\n<p style=\"text-align: justify;\">A meg\u00e1llapod\u00e1s tartalmazta tov\u00e1bb\u00e1, hogy amennyiben 2017 els\u0151 9 h\u00f3napj\u00e1ban a brutt\u00f3 b\u00e9rn\u00f6veked\u00e9s meghaladja a 11 sz\u00e1zal\u00e9kot, akkor <strong><em>a korm\u00e1ny kezdem\u00e9nyezni fogja, hogy<\/em><\/strong> <strong><em>2018. janu\u00e1r 1-j\u00e9t\u0151l a SZOCHO\/EHO m\u00e9rt\u00e9ke 2 sz\u00e1zal\u00e9kpont helyett 2,5 sz\u00e1zal\u00e9kponttal cs\u00f6kkenjen<\/em><\/strong>. Varga Mih\u00e1ly kiemelte, hogy a jelenlegi adatok alapj\u00e1n j\u00f3 es\u00e9ly van a tov\u00e1bbi f\u00e9l sz\u00e1zal\u00e9kpontos cs\u00f6kkent\u00e9sre.<\/p>\n<p style=\"text-align: justify;\">A \u2013 t\u00f6bbek k\u00f6z\u00f6tt a SZOCHO-t is kiv\u00e1lt\u00f3 \u2013 kisv\u00e1llalati ad\u00f3 (KIVA) versenyk\u00e9pess\u00e9g\u00e9nek megtart\u00e1sa \u00e9rdek\u00e9ben 2017-t\u0151l a KIVA m\u00e9rt\u00e9k\u00e9t is lecs\u00f6kkentett\u00e9k 16-r\u00f3l 14%-ra, a j\u00f6v\u0151 \u00e9vt\u0151l pedig 13%-os lesz az ad\u00f3kulcs.<\/p>\n<p style=\"text-align: justify;\">Egyel\u0151re m\u00e9g nem t\u00f6rt\u00e9nt ilyen ir\u00e1ny\u00fa javaslatt\u00e9tel, azonban k\u00e9rd\u00e9sk\u00e9nt mer\u00fclhet fel, hogy vajon a KIVA m\u00e9rt\u00e9ke is cs\u00f6kken-e a fenti okra hivatkozva, valamint hogy a munk\u00e1ltat\u00f3i terhek \u00e1ltal\u00e1nos cs\u00f6kkent\u00e9se kiterjed-e majd az egyszer\u0171s\u00edtett k\u00f6ztehervisel\u00e9si hozz\u00e1j\u00e1rul\u00e1s (EKHO) m\u00e9rt\u00e9k\u00e9re is. Az EKHO kifizet\u0151t terhel\u0151 m\u00e9rt\u00e9ke ugyanis jelenleg 20% (mely teljes eg\u00e9sz\u00e9ben SZOCHO-nak min\u0151s\u00fcl), \u00edgy a tervek szerint az \u00e1ltal\u00e1nos szab\u00e1lyok szerinti ad\u00f3z\u00e1s eset\u00e9n a kifizet\u0151i ad\u00f3teher (SZOCHO\/EHO) a 19,5%-os m\u00e9rt\u00e9kkel a kifizet\u0151i EKHO al\u00e1 cs\u00f6kken. B\u00edzunk benne, hogy a jogalkot\u00f3k figyelm\u00e9t sem ker\u00fclik el a fentiek, \u00e9s cs\u00f6kken a kifizet\u0151i EKHO kulcsa is, mely egy\u00e9bk\u00e9nt m\u00e1r az EKHO bevezet\u00e9se, azaz 2006 \u00f3ta v\u00e1ltozatlanul 20%. Mindazon\u00e1ltal az EKHO szerinti ad\u00f3z\u00e1s m\u00e9g \u00edgy is igen kedvez\u0151, ugyanis a mag\u00e1nszem\u00e9lyt terhel\u0151 EKHO m\u00e9rt\u00e9ke 15%, szemben a hagyom\u00e1nyos b\u00e9rj\u00f6vedelemmel, amib\u0151l 33,5%-os ad\u00f3t\/j\u00e1rul\u00e9kokat von a munk\u00e1ltat\u00f3.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Varga Mih\u00e1ly a Nemzeti Versenyk\u00e9pess\u00e9gi Tan\u00e1cs els\u0151 \u0151szi \u00fcl\u00e9se ut\u00e1n tartott sajt\u00f3konferenci\u00e1n \u2013 t\u00f6bbek k\u00f6z\u00f6tt \u2013 a szoci\u00e1lis hozz\u00e1j\u00e1rul\u00e1si ad\u00f3 (\u201eSZOCHO\u201d)&#8230;<\/p>\n","protected":false},"author":103,"featured_media":0,"comment_status":"open","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":[],"class_list":["post-3366","post","type-post","status-publish","format-standard","category-hirek","entry"],"acf":[],"featured_image_src":null,"author_info":{"display_name":"","author_link":"https:\/\/hu.andersen.com\/hu\/author\/"},"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.6 (Yoast SEO v27.6) - 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