{"id":4652,"date":"2020-11-12T15:05:59","date_gmt":"2020-11-12T14:05:59","guid":{"rendered":"https:\/\/hu.andersen.com\/?p=4652"},"modified":"2020-11-13T18:40:43","modified_gmt":"2020-11-13T17:40:43","slug":"koronavirus-2-0-adokedvezmenyek-es-bertamogatas","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/koronavirus-2-0-adokedvezmenyek-es-bertamogatas\/","title":{"rendered":"Koronav\u00edrus 2.0 \u2013 Ad\u00f3kedvezm\u00e9nyek \u00e9s b\u00e9rt\u00e1mogat\u00e1s"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Friss\u00edt\u00e9s (2020.11.13.): A novemberi b\u00e9rt\u00e1mogat\u00e1s \u00f6sszege az NFSZ \u00e1ltal k\u00f6zz\u00e9tett hirdetm\u00e9ny szerint korl\u00e1tos lesz, \u00e9s munkav\u00e1llal\u00f3nk\u00e9nt <strong>nem haladhatja meg a k\u00f6telez\u0151 legkisebb munkab\u00e9r 150 sz\u00e1zal\u00e9k\u00e1t.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A koronav\u00edrus m\u00e1sodik hull\u00e1m\u00e1ra tekintettel a Korm\u00e1ny 2020. november 10-\u00e9n a munkahelyek meg\u0151rz\u00e9se \u00e9rdek\u00e9ben ad\u00f3kedvezm\u00e9nyekr\u0151l, valamint b\u00e9rt\u00e1mogat\u00e1sr\u00f3l is d\u00f6nt\u00f6tt. Az int\u00e9zked\u00e9sek hasonl\u00f3ak a tavasszal bevezetett rendelkez\u00e9sekhez. A kapcsol\u00f3d\u00f3 korm\u00e1nyrendelet 2020. november 11-\u00e9n l\u00e9pett hat\u00e1lyba.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><span style=\"text-decoration: underline\">Kedvezm\u00e9nyezettek k\u00f6re<\/span><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A kedvezm\u00e9nyek azon munk\u00e1ltat\u00f3kra vonatkoznak, amelyeknek <strong><em>t\u00e9nyleges f\u0151tev\u00e9kenys\u00e9ge (vagyis amib\u0151l a hat\u00e1lyba l\u00e9p\u00e9st megel\u0151z\u0151 hat h\u00f3napban a legt\u00f6bb bev\u00e9tele, de minimum annak 30%-a sz\u00e1rmazott)<\/em><\/strong> az al\u00e1bbiak valamelyike:<\/p>\n\n\n\n<ol class=\"wp-block-list\" type=\"1\"><li>\u00c9ttermi, mozg\u00f3 vend\u00e9gl\u00e1t\u00e1s (TE\u00c1OR 5610),<\/li><li>Rendezv\u00e9nyi \u00e9tkeztet\u00e9s (TE\u00c1OR 5621),<\/li><li>Italszolg\u00e1ltat\u00e1s (TE\u00c1OR 5630),<\/li><li>Filmvet\u00edt\u00e9s (TE\u00c1OR 5914),<\/li><li>Konferencia, kereskedelmi bemutat\u00f3 szervez\u00e9se (TE\u00c1OR 8230),<\/li><li>Sport \u00e9s szabadid\u0151s k\u00e9pz\u00e9s (TE\u00c1OR 8551),<\/li><li>El\u0151ad\u00f3-m\u0171v\u00e9szet (TE\u00c1OR 9001),<\/li><li>El\u0151ad\u00f3-m\u0171v\u00e9szetet kieg\u00e9sz\u00edt\u0151 (TE\u00c1OR 9002),<\/li><li>M\u0171v\u00e9szeti l\u00e9tes\u00edtm\u00e9nyek m\u0171k\u00f6dtet\u00e9se (TE\u00c1OR 9004),<\/li><li>M\u00fazeumi tev\u00e9kenys\u00e9g (TE\u00c1OR 9102),<\/li><li>N\u00f6v\u00e9ny-, \u00e1llatkert, term\u00e9szetv\u00e9delmi ter\u00fclet m\u0171k\u00f6dtet\u00e9se (TE\u00c1OR 9104),<\/li><li>Sportl\u00e9tes\u00edtm\u00e9ny m\u0171k\u00f6dtet\u00e9se (TE\u00c1OR 9311),<\/li><li>Sportegyes\u00fcleti tev\u00e9kenys\u00e9g (TE\u00c1OR 9312),<\/li><li>Testedz\u00e9si szolg\u00e1ltat\u00e1s (TE\u00c1OR 9313),<\/li><li>Egy\u00e9b sporttev\u00e9kenys\u00e9g (TE\u00c1OR 9319),<\/li><li>Vid\u00e1mparki, sz\u00f3rakoztat\u00f3parki tev\u00e9kenys\u00e9g (TE\u00c1OR 9321),<\/li><li>Fizikai k\u00f6z\u00e9rzetet jav\u00edt\u00f3 szolg\u00e1ltat\u00e1s (TE\u00c1OR 9604), vagy<\/li><li>M.n.s. egy\u00e9b sz\u00f3rakoztat\u00e1s, szabadid\u0151s tev\u00e9kenys\u00e9g (TE\u00c1OR 9329)<\/li><\/ol>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><span style=\"text-decoration: underline\">Ad\u00f3fizet\u00e9si kedvezm\u00e9nyek 2020. novemberre<\/span><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A fenti kedvezm\u00e9nyezetti k\u00f6rbe tartoz\u00f3 munk\u00e1ltat\u00f3 2020. november h\u00f3napra a k\u00f6vetkez\u0151 kedvezm\u00e9nyeket veheti ig\u00e9nybe:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>A munkaviszonyban foglalkoztatott term\u00e9szetes szem\u00e9ly foglalkoztat\u00e1s\u00e1val kapcsolatban nem kell <strong><em>szoci\u00e1lis hozz\u00e1j\u00e1rul\u00e1si ad\u00f3t<\/em><\/strong> fizetnie.<\/li><li>Nem kell teljes\u00edtenie a <strong><em>szakk\u00e9pz\u00e9si hozz\u00e1j\u00e1rul\u00e1s<\/em><\/strong> fizet\u00e9si k\u00f6telezetts\u00e9g\u00e9t.<\/li><li>Amennyiben <strong><em>rehabilit\u00e1ci\u00f3s hozz\u00e1j\u00e1rul\u00e1sra<\/em><\/strong> fizet\u00e9sre k\u00f6telezett, a 2020. \u00e9vben tov\u00e1bbi el\u0151leget nem kell m\u00e1r fizetnie, \u00e9s a november &nbsp;h\u00f3napra ar\u00e1nyosan jut\u00f3 hozz\u00e1j\u00e1rul\u00e1s-fizet\u00e9si k\u00f6telezetts\u00e9ge al\u00f3l mentes\u00fcl.<\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">A fentiek mellett a <strong>KIVA <\/strong>ad\u00f3alanyoknak a fenti felsorolt tev\u00e9kenys\u00e9ggel \u00f6sszef\u00fcgg\u00e9sben nem kell kisv\u00e1llalati ad\u00f3alapnak tekinteni\u00fck a szem\u00e9lyi jelleg\u0171 kifizet\u00e9sek \u00f6sszeg\u00e9t.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Az ad\u00f3kedvezm\u00e9nyek ig\u00e9nybev\u00e9tel\u00e9nek felt\u00e9tele, hogy a munk\u00e1ltat\u00f3 a munkav\u00e1llal\u00f3 b\u00e9r\u00e9t a munkaszerz\u0151d\u00e9sben foglaltaknak megfelel\u0151en megfizesse, \u00e9s a munkaszerz\u0151d\u00e9st az ad\u00f3kedvezm\u00e9ny ig\u00e9nybev\u00e9tel\u00e9nek id\u0151szak\u00e1ban felmond\u00e1ssal ne sz\u00fcntesse meg.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A kedvezm\u00e9nyek akkor vehet\u0151ek ig\u00e9nybe, ha a munk\u00e1ltat\u00f3 a munkav\u00e1llal\u00f3t a vesz\u00e9lyhelyzetre val\u00f3 tekintettel egy\u00e9bk\u00e9nt elbocs\u00e1jtotta volna, \u00e9s a mentess\u00e9g ir\u00e1nti ig\u00e9ny\u00e9t bejelenti az ad\u00f3hat\u00f3s\u00e1ghoz.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><span style=\"text-decoration: underline\">B\u00e9rt\u00e1mogat\u00e1s 2020. novemberre<\/span><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A fentiekben felsorolt tev\u00e9kenys\u00e9get v\u00e9gz\u0151 munk\u00e1ltat\u00f3k b\u00e9rt\u00e1mogat\u00e1st vehetnek ig\u00e9nybe munkav\u00e1llal\u00f3ikkal kapcsolatban 2020. november h\u00f3napra. A t\u00e1mogat\u00e1s \u00f6sszege a munkaviszonyban foglalkoztatott szem\u00e9ly <strong>brutt\u00f3 munkab\u00e9r\u00e9nek 50%-a, <\/strong>ugyanakkor a t\u00e1mogat\u00e1s m\u00e9rt\u00e9ke munkav\u00e1llal\u00f3nk\u00e9nt <strong>nem haladhatja meg a k\u00f6telez\u0151 legkisebb munkab\u00e9r 150 sz\u00e1zal\u00e9k\u00e1t., azaz 241.500 Ft-ot.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Felt\u00e9tele, hogy a t\u00e1mogat\u00e1s id\u0151tartam\u00e1nak utols\u00f3 napj\u00e1n (azaz 2020. november 30-\u00e1n) a munkav\u00e1llal\u00f3 jogviszonya fenn\u00e1lljon, \u00e9s a munk\u00e1ltat\u00f3 a munkav\u00e1llal\u00f3 r\u00e9sz\u00e9re a munkab\u00e9rt megfizesse. A t\u00e1mogat\u00e1si k\u00e9relem a sz\u00e9khely, illetve telephely szerinti korm\u00e1nyhivatalokhoz ny\u00fajthat\u00f3 be, \u00e9s arr\u00f3l a korm\u00e1nyhivatalok 8 munkanapon bel\u00fcl d\u00f6ntenek. A t\u00e1mogat\u00e1s, illetve az ar\u00e1nyos t\u00e1mogat\u00e1s a munk\u00e1ltat\u00f3 r\u00e9sz\u00e9re a t\u00e9nylegesen kifizetett b\u00e9r \u00e9s munkav\u00e1llal\u00f3t terhel\u0151 levont ad\u00f3- \u00e9s j\u00e1rul\u00e9k alapj\u00e1n ut\u00f3lag ker\u00fcl foly\u00f3s\u00edt\u00e1sra.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>A koronav\u00edrus m\u00e1sodik hull\u00e1m\u00e1ra tekintettel a Korm\u00e1ny 2020. november 10-\u00e9n a munkahelyek meg\u0151rz\u00e9se \u00e9rdek\u00e9ben ad\u00f3kedvezm\u00e9nyekr\u0151l, valamint b\u00e9rt\u00e1mogat\u00e1sr\u00f3l is d\u00f6nt\u00f6tt.<\/p>\n","protected":false},"author":103,"featured_media":4653,"comment_status":"open","ping_status":"open","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-4652","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\/2020\/11\/adokedvezmenyek-es-bertamogatas.jpg","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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