{"id":4758,"date":"2021-01-06T12:51:07","date_gmt":"2021-01-06T11:51:07","guid":{"rendered":"https:\/\/hu.andersen.com\/?p=4758"},"modified":"2021-01-06T15:59:12","modified_gmt":"2021-01-06T14:59:12","slug":"bovul-a-szakkepzesi-hozzajarulas-alapja-2021-tol","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/bovul-a-szakkepzesi-hozzajarulas-alapja-2021-tol\/","title":{"rendered":"B\u0151v\u00fcl a szakk\u00e9pz\u00e9si hozz\u00e1j\u00e1rul\u00e1s alapja 2021-t\u0151l"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>Az idei \u00e9vt\u0151l a szakk\u00e9pz\u00e9si hozz\u00e1j\u00e1rul\u00e1s alapja m\u00e1r megegyezik a szoci\u00e1lis hozz\u00e1j\u00e1rul\u00e1si ad\u00f3 (szocho) alapj\u00e1val, ami a legt\u00f6bb c\u00e9gn\u00e9l minden bizonnyal az ezzel kapcsolatos k\u00f6telezetts\u00e9g n\u00f6veked\u00e9s\u00e9t fogja eredm\u00e9nyezni.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A v\u00e1ltoz\u00e1st m\u00e9g a 2019 november\u00e9ben (teh\u00e1t m\u00e1r t\u00f6bb mint egy \u00e9ve) elfogadott \u00faj szakk\u00e9pz\u00e9si t\u00f6rv\u00e9ny tartalmazza \u2013 l\u00e1sd ezzel kapcsolatos <a href=\"https:\/\/hu.andersen.com\/hu\/hirek\/letoltheto-a-2020-as-adotorveny-valtozasokat-osszefoglalo-kiadvanyunk\/\"><span style=\"color:#ab0e1e\" class=\"has-inline-color\">kor\u00e1bbi h\u00edrlevel\u00fcnket<\/span><\/a> -, a szakk\u00e9pz\u00e9si hozz\u00e1j\u00e1rul\u00e1s alapj\u00e1ra vonatkoz\u00f3 \u00faj rendelkez\u00e9sek pedig 2021. janu\u00e1r 1-j\u00e9vel l\u00e9ptek hat\u00e1lyba.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Az \u00faj szab\u00e1lyok \u00e9rtelm\u00e9ben &#8211; b\u00e1r a szakk\u00e9pz\u00e9si hozz\u00e1j\u00e1rul\u00e1st tov\u00e1bbra is csak a belf\u00f6ldi for-profit szervezetek k\u00f6telesek megfizeti&nbsp; &#8211; a hozz\u00e1j\u00e1rul\u00e1s alapja a kor\u00e1bbi \u00e9vekhez k\u00e9pest sz\u00e9lesebb\u00e9 v\u00e1lik. M\u00edg eddig a tev\u00e9kenys\u00e9gekb\u0151l sz\u00e1rmaz\u00f3 (\u00f6n\u00e1ll\u00f3 \u00e9s nem \u00f6n\u00e1ll\u00f3) j\u00f6vedelmeket terhelte a szakk\u00e9pz\u00e9si hozz\u00e1j\u00e1rul\u00e1s, 2021-t\u0151l ezen fel\u00fcl azt meg kell fizetni az egy\u00e9b j\u00f6vedelem, a b\u00e9ren k\u00edv\u00fcli juttat\u00e1sok, a b\u00e9ren k\u00edv\u00fcli juttat\u00e1snak nem min\u0151s\u00fcl\u0151 egyes meghat\u00e1rozott juttat\u00e1sok \u00e9s a kamatkedvezm\u00e9nyb\u0151l sz\u00e1rmaz\u00f3 j\u00f6vedelem ut\u00e1n is, felt\u00e9ve, hogy ezen j\u00f6vedelmek juttat\u00e1sa sor\u00e1n a kifizet\u0151t terheli a szoci\u00e1lis hozz\u00e1j\u00e1rul\u00e1si ad\u00f3.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A v\u00e1ltoz\u00e1s k\u00f6vetkezt\u00e9ben teh\u00e1t a gazd\u00e1lkod\u00f3 szervezeteket id\u00e9n m\u00e1r 1,5%-os szakk\u00e9pz\u00e9si hozz\u00e1j\u00e1rul\u00e1s is terheli p\u00e9ld\u00e1ul az \u00fczleti utaz\u00e1son felmer\u00fclt \u00e9tkez\u00e9s \u00e9s m\u00e1s szolg\u00e1ltat\u00e1s, a telefon mag\u00e1nhaszn\u00e1lat, az \u00fczleti partnerek r\u00e9sz\u00e9re ny\u00fajtott reprezent\u00e1ci\u00f3, \u00fczleti aj\u00e1nd\u00e9k, a csek\u00e9ly \u00e9rt\u00e9k\u0171 aj\u00e1nd\u00e9kok k\u00f6lts\u00e9ge vagy az \u00f6nk\u00e9ntes k\u00f6lcs\u00f6n\u00f6s biztos\u00edt\u00f3 p\u00e9nzt\u00e1ri c\u00e9lzott szolg\u00e1ltat\u00e1sra befizetett \u00f6sszeg tekintet\u00e9ben, mivel ezen egyes meghat\u00e1rozott juttat\u00e1sok szok\u00e1sos piaci \u00e9rt\u00e9k\u00e9nek 1,18-szorosa ut\u00e1n szocho-fizet\u00e9si k\u00f6telezetts\u00e9g keletkezik.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A Sz\u00e9chenyi Pihen\u0151k\u00e1rty\u00e1ra utalt juttat\u00e1sok tekintet\u00e9ben, mivel a v\u00e9szhelyzet sor\u00e1n ezen b\u00e9ren k\u00edv\u00fcli juttat\u00e1sokkal kapcsolatosan \u00e9letbel\u00e9p\u0151 szoci\u00e1lis hozz\u00e1j\u00e1rul\u00e1si ad\u00f3 mentess\u00e9g 2021. j\u00fanius 30-\u00e1ig meghosszabb\u00edt\u00e1sra ker\u00fclt, csak 2021. j\u00falius 1-j\u00e9t\u0151l kell majd megfizetni az 1,5%-os szakk\u00e9pz\u00e9si hozz\u00e1j\u00e1rul\u00e1st.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A szakk\u00e9pz\u00e9si hozz\u00e1j\u00e1rul\u00e1s fizet\u00e9si k\u00f6telezetts\u00e9get 2021-ben is a megszokott m\u00f3don kell teljes\u00edteni, azaz az \u00e9v els\u0151 tizenegy h\u00f3napj\u00e1ra vonatkoz\u00f3an havonta szakk\u00e9pz\u00e9si hozz\u00e1j\u00e1rul\u00e1si el\u0151leget kell fizetni. A befizetett el\u0151leg \u00e9s az \u00e9ves nett\u00f3 k\u00f6telezetts\u00e9g k\u00fcl\u00f6nb\u00f6zet\u00e9t az ad\u00f3\u00e9vet k\u00f6vet\u0151 \u00e9v janu\u00e1r h\u00f3nap tizenkettedik napj\u00e1ig kell befizetni, illetve visszaig\u00e9nyelni.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Az idei \u00e9vt\u0151l a szakk\u00e9pz\u00e9si hozz\u00e1j\u00e1rul\u00e1s alapja m\u00e1r megegyezik a szoci\u00e1lis hozz\u00e1j\u00e1rul\u00e1si ad\u00f3 (szocho) alapj\u00e1val, amely a legt\u00f6bb c\u00e9gn\u00e9l minden bizonnyal az ezzel kapcsolatos k\u00f6telezetts\u00e9g n\u00f6veked\u00e9s\u00e9t fogja eredm\u00e9nyezni.<\/p>\n","protected":false},"author":103,"featured_media":4759,"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-4758","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\/2021\/01\/szakkepzesi-hozzajarulas.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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