{"id":5909,"date":"2021-11-29T10:51:55","date_gmt":"2021-11-29T09:51:55","guid":{"rendered":"https:\/\/hu.andersen.com\/?p=5909"},"modified":"2021-12-08T13:36:19","modified_gmt":"2021-12-08T12:36:19","slug":"mini-adocsomag-jelentos-adocsokkentesekkel","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/mini-adocsomag-jelentos-adocsokkentesekkel\/","title":{"rendered":"„Mini\u201d ad\u00f3csomag, jelent\u0151s ad\u00f3cs\u00f6kkent\u00e9sekkel"},"content":{"rendered":"\n

A 2022. \u00e9vi minim\u00e1lb\u00e9r meg\u00e1llapod\u00e1s kapcs\u00e1n m\u00e1r kor\u00e1bban is sz\u00f3ba ker\u00fclt t\u00f6bb ad\u00f3teher-cs\u00f6kkent\u00e9si felvet\u00e9s. Varga Mih\u00e1ly P\u00e9nz\u00fcgyminiszter bejelent\u00e9s\u00e9t k\u00f6vet\u0151en 2021. november 23-\u00e1n a minim\u00e1lb\u00e9r \u00e9s a garant\u00e1lt b\u00e9rminimum 2022. \u00e9vi emel\u00e9s\u00e9vel \u00f6sszef\u00fcgg\u00e9sben sz\u00fcks\u00e9ges ad\u00f3int\u00e9zked\u00e9sekr\u0151l sz\u00f3l\u00f3 t\u00f6rv\u00e9nyjavaslat is beny\u00fajt\u00e1sra ker\u00fclt az Orsz\u00e1ggy\u0171l\u00e9s el\u00e9, mely tartalmazza a konkr\u00e9t jogszab\u00e1ly m\u00f3dos\u00edt\u00e1sok tervezet\u00e9t.<\/strong><\/p>\n\n\n\n

Amennyiben az Orsz\u00e1ggy\u0171l\u00e9s elfogadja a t\u00f6rv\u00e9nyjavaslatban foglaltakat, 2022. janu\u00e1r 1-j\u00e9t\u0151l az al\u00e1bbi v\u00e1ltoz\u00e1sokra sz\u00e1m\u00edthatunk:<\/p>\n\n\n\n

1. Szoci\u00e1lis hozz\u00e1j\u00e1rul\u00e1si ad\u00f3<\/span><\/strong><\/h5>\n\n\n\n

A javaslat \u00e9rtelm\u00e9ben a jelenleg 15,5 sz\u00e1zal\u00e9kos szoci\u00e1lis hozz\u00e1j\u00e1rul\u00e1si ad\u00f3 (\u201eszocho\u201d) 2,5 sz\u00e1zal\u00e9kkal, 13 sz\u00e1zal\u00e9kra cs\u00f6kkenne 2022. janu\u00e1r 1-t\u0151l. Ezzel egy id\u0151ben megsz\u0171nne az 1,5 sz\u00e1zal\u00e9kos szakk\u00e9pz\u00e9si hozz\u00e1j\u00e1rul\u00e1s is, \u00edgy egy\u00fcttesen 4 sz\u00e1zal\u00e9kos munk\u00e1ltat\u00f3i k\u00f6zteher cs\u00f6kken\u00e9st jelentene a jelenlegi szinthez k\u00e9pest.  <\/p>\n\n\n\n

A szoci\u00e1lis hozz\u00e1j\u00e1rul\u00e1si ad\u00f3 m\u00e9rt\u00e9k\u00e9nek cs\u00f6kken\u00e9s\u00e9vel \u2013 valamint a 2022 janu\u00e1rj\u00e1t\u00f3l megemelt minim\u00e1lb\u00e9r hat\u00e1s\u00e1ra \u2013 n\u00e9mileg n\u00f6vekszik ugyanakkor a term\u00e9szetes szem\u00e9lyekre vonatkoz\u00f3 \u00e9ves szocho fizet\u00e9s fels\u0151 hat\u00e1ra is, a jelenlegi 598 920 forintr\u00f3l 624 000 forintra.<\/p>\n\n\n\n

A szocho m\u00e9rt\u00e9k cs\u00f6kken\u00e9se mellett (miatt) a szem\u00e9lyi j\u00f6vedelemad\u00f3 alap sz\u00e1m\u00edt\u00e1s\u00e1nak szab\u00e1lyai is v\u00e1ltozn\u00e1nak arra az esetre, amikor maga a mag\u00e1nszem\u00e9ly k\u00f6teles a szoci\u00e1lis hozz\u00e1j\u00e1rul\u00e1si ad\u00f3t megfizetni. Ilyen esetben 2022-t\u0151l a j\u00f6vedelem 89 sz\u00e1zal\u00e9ka k\u00e9pezne ad\u00f3alapot, szemben a mostani 87 sz\u00e1zal\u00e9kkal.<\/p>\n\n\n\n

2. Egyszer\u0171s\u00edtett k\u00f6ztehervisel\u00e9si hozz\u00e1j\u00e1rul\u00e1s<\/span><\/strong><\/h5>\n\n\n\n

A javaslat \u00e9rtelm\u00e9ben a jelenleg 15,5 sz\u00e1zal\u00e9kos kifizet\u0151i egyszer\u0171s\u00edtett k\u00f6ztehervisel\u00e9si hozz\u00e1j\u00e1rul\u00e1s (ekho) m\u00e9rt\u00e9ke \u2013 \u00f6sszhangban a szocho m\u00e9rt\u00e9k\u00e9nek cs\u00f6kkent\u00e9s\u00e9vel \u2013 szint\u00e9n 13 sz\u00e1zal\u00e9kra cs\u00f6kkenne. Ebben az ad\u00f3z\u00e1si form\u00e1ban a kifizet\u0151i teher cs\u00f6kken\u00e9s teh\u00e1t csak 2,5 sz\u00e1zal\u00e9kos. <\/p>\n\n\n\n

3. Szakk\u00e9pz\u00e9si hozz\u00e1j\u00e1rul\u00e1s<\/span><\/strong><\/h5>\n\n\n\n

A javaslat szerint 2022. j\u00falius 1-je helyett m\u00e1r 2022. janu\u00e1r 1-jei hat\u00e1llyal megsz\u0171nne a 1,5 sz\u00e1zal\u00e9kos szakk\u00e9pz\u00e9si hozz\u00e1j\u00e1rul\u00e1s. A t\u00f6rv\u00e9nyjavaslat sz\u00e1mos m\u00f3dos\u00edt\u00e1st tartalmaz az el\u0151rehozott v\u00e1ltoz\u00e1s kapcs\u00e1n, \u00e9rintve a szakir\u00e1ny\u00fa oktat\u00e1s \u00e9s du\u00e1lis k\u00e9pz\u00e9s szochoban alkalmazhat\u00f3 ad\u00f3kedvezm\u00e9ny\u00e9re vonatkoz\u00f3 szab\u00e1lyokat is.<\/p>\n\n\n\n

4. KIVA \u00e9s KATA<\/span><\/strong><\/h5>\n\n\n\n

A javaslat \u00e9rtelm\u00e9ben a jelenleg 11 sz\u00e1zal\u00e9kos kisv\u00e1llalati ad\u00f3 (KIVA) kulcsa 10 sz\u00e1zal\u00e9kra cs\u00f6kkenne 2022-t\u0151l.<\/p>\n\n\n\n

A szocho cs\u00f6kkent\u00e9ssel egyidej\u0171leg a kisad\u00f3z\u00f3 v\u00e1llalkoz\u00e1sok t\u00e9teles ad\u00f3ja (KATA) ut\u00e1n ig\u00e9nybe vett ell\u00e1t\u00e1sok alapj\u00e1t is v\u00e1ltoztatn\u00e1 javaslat. Tekintettel arra, hogy a szocho cs\u00f6kkent\u00e9ssel a t\u00e9teles KATA egy\u00e9ni j\u00e1rul\u00e9k komponense n\u0151, ez megn\u00f6vekedett ell\u00e1t\u00e1si jogosults\u00e1ghoz vezet 2022-t\u0151l a kisad\u00f3z\u00f3kn\u00e1l.<\/p>\n\n\n\n

5. Helyi ipar\u0171z\u00e9si ad\u00f3<\/span><\/strong><\/h5>\n\n\n\n

A kis- \u00e9s k\u00f6z\u00e9pv\u00e1llalkoz\u00e1sok (\u201eKKV\u201d) helyi ipar\u0171z\u00e9si ad\u00f3ja (\u201eHIPA\u201d) kapcs\u00e1n 2021-ben bevezetett kedvezm\u00e9nyek tov\u00e1bbra is hat\u00e1lyban maradhatnak a javaslat alapj\u00e1n janu\u00e1rt\u00f3l: a KKV-k eset\u00e9ben ez azt jelenti, hogy a fizetend\u0151 helyi ipar\u0171z\u00e9si ad\u00f3 m\u00e9rt\u00e9ke nem haladhatja meg az 1 sz\u00e1zal\u00e9kot, valamint ezzel egy\u00fctt a 2022-ben esed\u00e9kes helyi ipar\u0171z\u00e9si ad\u00f3 el\u0151legek megfelez\u0151dnek \u2013 ahogy a vonatkoz\u00f3 Korm\u00e1nyrendelet rendelkez\u00e9sei alapj\u00e1n igaz volt ez a 2021-ben esed\u00e9kes el\u0151legekre is.<\/p>\n\n\n\n

A helyi ipar\u0171z\u00e9si ad\u00f3-kedvezm\u00e9ny ig\u00e9nybev\u00e9tel\u00e9re az a v\u00e1llalkoz\u00e1s jogosult, amelynek az \u00e9ves nett\u00f3 \u00e1rbev\u00e9tele vagy m\u00e9rlegf\u0151\u00f6sszege k\u00f6z\u00fcl legal\u00e1bb az egyik nem haladja meg a 4 milli\u00e1rd forintot.<\/p>\n\n\n\n

A helyi ipar\u0171z\u00e9si ad\u00f3 el\u0151leg\u00e9nek felez\u00e9s\u00e9hez 2022. febru\u00e1r 25-ig lehet a NAV-hoz \u00e9rv\u00e9nyes nyilatkozatot tenni a k\u00f6vetkez\u0151kr\u0151l:<\/p>\n\n\n\n

  • mikro-, kis- \u00e9s k\u00f6z\u00e9pv\u00e1llalkoz\u00e1sk\u00e9nt min\u0151s\u00fcl\u00e9s;<\/li>
  • a fent eml\u00edtett kedvezm\u00e9nyre val\u00f3 jogosults\u00e1g;<\/li>
  • a v\u00e1llalkoz\u00e1s nem min\u0151s\u00fcl \u00fan. neh\u00e9z helyzet\u0171 v\u00e1llalkoz\u00e1snak;<\/li>
  • telephely bejelent\u00e9se a NAV fel\u00e9.<\/li><\/ul>\n\n\n\n

    Azon KKV-k eset\u00e9ben, akik a nyilatkozatot az el\u0151z\u0151 ad\u00f3\u00e9vre n\u00e9zve megtett\u00e9k, nincs tov\u00e1bbi teend\u0151 \u2013 felt\u00e9ve, hogy nincs olyan sz\u00e9khely\u00fck vagy telephely\u00fck, amelyet a nyilatkozatt\u00e9telt k\u00f6vet\u0151en hoztak l\u00e9tre.<\/p>\n\n\n\n

    A fenti ad\u00f3el\u0151ny \u00e1llami t\u00e1mogat\u00e1snak min\u0151s\u00fcl. A javaslat az ad\u00f3z\u00f3kra b\u00edzza annak eld\u00f6nt\u00e9s\u00e9t, hogy az uni\u00f3s szab\u00e1lyoknak megfelel\u0151en az ad\u00f3z\u00f3 milyen jogc\u00edmen veszi ig\u00e9nybe ezt a t\u00e1mogat\u00e1st.<\/p>\n","protected":false},"excerpt":{"rendered":"

    Beny\u00fajt\u00e1sra ker\u00fclt a 2022 janu\u00e1rj\u00e1t\u00f3l v\u00e1rhat\u00f3 ad\u00f3cs\u00f6kkent\u00e9sr\u0151l sz\u00f3l\u00f3 t\u00f6rv\u00e9nyjavaslat.<\/p>\n","protected":false},"author":103,"featured_media":5910,"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":{"0":"post-5909","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-hirek","8":"tag-slider-2","9":"entry"},"acf":[],"featured_image_src":"https:\/\/hu.andersen.com\/wp-content\/uploads\/2021\/11\/mini-adocsomag.jpg","author_info":{"display_name":"","author_link":"https:\/\/hu.andersen.com\/hu\/author\/"},"yoast_head":"\n"Mini\u201d ad\u00f3csomag, jelent\u0151s ad\u00f3cs\u00f6kkent\u00e9sekkel - Andersen Magyarorsz\u00e1g<\/title>\n<meta name=\"description\" content=\"A 2022. \u00e9vi minim\u00e1lb\u00e9r meg\u00e1llapod\u00e1s kapcs\u00e1n m\u00e1r kor\u00e1bban is sz\u00f3ba ker\u00fclt t\u00f6bb ad\u00f3teher-cs\u00f6kkent\u00e9si felvet\u00e9s. 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