{"id":4893,"date":"2021-01-27T09:26:53","date_gmt":"2021-01-27T08:26:53","guid":{"rendered":"https:\/\/hu.andersen.com\/?p=4893"},"modified":"2024-12-19T05:38:29","modified_gmt":"2024-12-19T04:38:29","slug":"egy-ev-de-tobb-minimalber-mire-figyeljunk","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/egy-ev-de-tobb-minimalber-mire-figyeljunk\/","title":{"rendered":"Egy \u00e9v, de t\u00f6bb minim\u00e1lb\u00e9r \u2013 mire figyelj\u00fcnk?"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>Megsz\u00fcletett a meg\u00e1llapod\u00e1s a 2021. \u00e9vi <a href=\"https:\/\/hu.andersen.com\/hu\/hirek\/minimalber-valtozas-2025-adok-kifizetesek\/\">minim\u00e1lb\u00e9rr\u0151l \u00e9s garant\u00e1lt b\u00e9rminimumr\u00f3l<\/a>. Az ad\u00f3z\u00e1sban azonban oda kell figyelni, melyik minim\u00e1lb\u00e9r \u00f6sszeggel sz\u00e1molunk.<\/strong> <strong>A v\u00e1ltoz\u00e1sok 2021. febru\u00e1r 1-j\u00e9vel l\u00e9phetnek \u00e9rv\u00e9nybe.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A teljes munkaid\u0151ben foglalkoztatottak havi minim\u00e1lb\u00e9re 2021 febru\u00e1rj\u00e1t\u00f3l \u00edgy 167.400 forint lesz, a garant\u00e1lt b\u00e9rminimum pedig 219.000 forint. S\u0151t, a 2021. \u00e9vben tov\u00e1bbi n\u00f6veked\u00e9s is lehets\u00e9ges j\u00falius h\u00f3napt\u00f3l, amennyiben ett\u0151l az id\u0151pontt\u00f3l cs\u00f6kken a szoci\u00e1lis hozz\u00e1j\u00e1rul\u00e1si ad\u00f3.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Az \u00e9v k\u00f6zben v\u00e1ltoz\u00f3 minim\u00e1lb\u00e9rre az ad\u00f3z\u00e1sban \u00e9s egyes m\u00e1s \u00e1gazati jogszab\u00e1lyokban is oda kell figyelni. A szab\u00e1lyoz\u00e1s egyes helyeken az \u00e9v els\u0151 napj\u00e1n ir\u00e1nyad\u00f3 minim\u00e1lb\u00e9rre hivatkozik, m\u00e9g m\u00e1s szab\u00e1lyok a mindenkori minim\u00e1lb\u00e9rre hivatkoznak, de el\u0151fordul olyan is, amikor egy adott id\u0151pontban \u00e9rv\u00e9nyes minim\u00e1lb\u00e9r \u00f6sszeget kell figyelembe venni.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Sz\u00e1mos ell\u00e1t\u00e1s fels\u0151 hat\u00e1ra is a minim\u00e1lb\u00e9r m\u00e9rt\u00e9k\u00e9hez k\u00f6t\u00f6tt, ilyen p\u00e9ld\u00e1ul az \u00e1ll\u00e1skeres\u00e9si j\u00e1rad\u00e9k, a t\u00e1pp\u00e9nz, a gyermekgondoz\u00e1si d\u00edj (gyed), vagy az \u00f6r\u00f6kbefogad\u00f3i d\u00edj. Itt sem egys\u00e9ges a minim\u00e1lb\u00e9r hivatkoz\u00e1s, van, ahol a mindenkori minim\u00e1lb\u00e9r az ir\u00e1nyad\u00f3, m\u00e1s esetben pedig a jogosults\u00e1g kezdet\u00e9nek napja.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A szem\u00e9lyi j\u00f6vedelemad\u00f3z\u00e1sban is sok \u00e9rt\u00e9khat\u00e1r alapul a minim\u00e1lb\u00e9ren. Az Szja tv. szerint az \u00e9v els\u0151 napj\u00e1n \u00e9rv\u00e9nyes minim\u00e1lb\u00e9r az ir\u00e1nyad\u00f3, teh\u00e1t az alacsonyabb \u00f6sszeg, kiv\u00e9ve a k\u00f6lts\u00e9gt\u00e9r\u00edt\u00e9sekn\u00e9l, valamint, ott, ahol a t\u00f6rv\u00e9ny az \u00e9v els\u0151 napj\u00e1t\u00f3l elt\u00e9r\u0151 minim\u00e1lb\u00e9rt jel\u00f6l meg. \u00cdgy p\u00e9ld\u00e1ul a csek\u00e9ly \u00e9rt\u00e9k\u0171 aj\u00e1nd\u00e9k eset\u00e9n, a szem\u00e9lyi kedvezm\u00e9nyn\u00e9l vagy a kultur\u00e1lis juttat\u00e1sok ad\u00f3mentes hat\u00e1r\u00e1n\u00e1l az \u00e9v els\u0151 napj\u00e1n \u00e9rv\u00e9nyes minim\u00e1lb\u00e9rre kell figyelemmel lenni. Ugyanez a helyzet a t\u00e1vmunka k\u00f6lts\u00e9gt\u00e9r\u00edt\u00e9s \u00e1tal\u00e1ny ad\u00f3mentes m\u00e9rt\u00e9k\u00e9vel, mivel ott a jogszab\u00e1ly k\u00fcl\u00f6n neves\u00edti, hogy az \u00e9v els\u0151 napj\u00e1n \u00e9rv\u00e9nyes minim\u00e1lb\u00e9r 10%-a az igazol\u00e1s n\u00e9lk\u00fcl elsz\u00e1molhat\u00f3 k\u00f6lts\u00e9g.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Elt\u00e9rnek egym\u00e1st\u00f3l a szoci\u00e1lis hozz\u00e1j\u00e1rul\u00e1si ad\u00f3 (szocho) \u00e9s a t\u00e1rsadalombiztos\u00edt\u00e1si j\u00e1rul\u00e9k szab\u00e1lyok is.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A szoch\u00f3n\u00e1l, azokat az egy\u00e9ni \u00e9s t\u00e1rsas v\u00e1llalkoz\u00f3kat kiv\u00e9ve, akiknek a garant\u00e1lt b\u00e9rminimumon, mint minim\u00e1lis alapon kell a szoch\u00f3t megfizetni\u00fck, minim\u00e1lb\u00e9r alatt az \u00e9v els\u0151 napj\u00e1n \u00e9rv\u00e9nyes minim\u00e1lb\u00e9rt kell \u00e9rteni. Emiatt az egyes t\u0151kej\u00f6vedelmeket (pl. osztal\u00e9k, \u00e1rfolyamnyeres\u00e9g) terhel\u0151 szocho-t is maximum az \u00e9v elej\u00e9n ir\u00e1nyad\u00f3 minim\u00e1lb\u00e9r 24-szeres\u00e9ig kell megfizetni. Azaz az \u00e9ves szocho hat\u00e1r e j\u00f6vedelmek tekintet\u00e9ben egyel\u0151re nem v\u00e1ltozik \u00e9s marad 598.920 Ft. (Akkor v\u00e1ltozna ez a hat\u00e1r, ha a szoch\u00f3 m\u00e9rt\u00e9ke v\u00e1ltozna, ahogy ez 2019-ben is t\u00f6rt\u00e9nt.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A t\u00e1rsadalombiztos\u00edt\u00e1si j\u00e1rul\u00e9kokn\u00e1l a szoch\u00f3val szemben viszont a t\u00e1rgyh\u00f3nap els\u0151 napj\u00e1n ir\u00e1nyad\u00f3 minim\u00e1lb\u00e9rt (vagy garant\u00e1lt b\u00e9rminimumot) kell figyelembe venni. \u00cdgy ez vonatkozik t\u00f6bbek k\u00f6z\u00f6tt a j\u00e1rul\u00e9kfizet\u00e9si als\u00f3 hat\u00e1r \u00e9s az egy\u00e9ni, valamint a t\u00e1rsas v\u00e1llalkoz\u00f3k minim\u00e1lis havi j\u00e1rul\u00e9kalapj\u00e1nak meghat\u00e1roz\u00e1s\u00e1ra.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A fentiek csak n\u00e9h\u00e1ny kiragadott p\u00e9ld\u00e1t tartalmaznak, enn\u00e9l sokkal t\u00f6bb helyen hivatkoznak a jogszab\u00e1lyok az \u00e9v elej\u00e9n vagy az \u00e9v k\u00fcl\u00f6nb\u00f6z\u0151 id\u0151pontjain \u00e9rv\u00e9nyes minim\u00e1lb\u00e9rre. Emiatt 2021-ben kiemelt figyelmet kell arra ford\u00edtani, hogy mindenkor a megfelel\u0151 \u00e9rt\u00e9khat\u00e1rok mellett \u00e1llap\u00edtsuk meg \u00e9s fizess\u00fck az ad\u00f3kat.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Megsz\u00fcletett a meg\u00e1llapod\u00e1s a 2021. \u00e9vi minim\u00e1lb\u00e9rr\u0151l \u00e9s garant\u00e1lt b\u00e9rminimumr\u00f3l. Az ad\u00f3z\u00e1sban azonban oda kell figyelni, melyik minim\u00e1lb\u00e9r \u00f6sszeggel sz\u00e1molunk. A v\u00e1ltoz\u00e1sok 2021. febru\u00e1r 1-j\u00e9vel l\u00e9phetnek \u00e9rv\u00e9nybe.<\/p>\n","protected":false},"author":103,"featured_media":4894,"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-4893","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\/minimalber.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) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Egy \u00e9v, de t\u00f6bb minim\u00e1lb\u00e9r \u2013 mire figyelj\u00fcnk? - Andersen Magyarorsz\u00e1g<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/hu.andersen.com\/hu\/hirek\/egy-ev-de-tobb-minimalber-mire-figyeljunk\/\" \/>\n<meta property=\"og:locale\" content=\"hu_HU\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Egy \u00e9v, de t\u00f6bb minim\u00e1lb\u00e9r \u2013 mire figyelj\u00fcnk?\" \/>\n<meta property=\"og:description\" content=\"Megsz\u00fcletett a meg\u00e1llapod\u00e1s a 2021. \u00e9vi minim\u00e1lb\u00e9rr\u0151l \u00e9s garant\u00e1lt b\u00e9rminimumr\u00f3l. 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Az ad\u00f3z\u00e1sban azonban oda kell figyelni, melyik minim\u00e1lb\u00e9r \u00f6sszeggel sz\u00e1molunk. 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