{"id":1450,"date":"2018-03-02T13:53:11","date_gmt":"2018-03-02T12:53:11","guid":{"rendered":"http:\/\/www.caldera.hu\/?p=1450"},"modified":"2018-03-15T15:20:13","modified_gmt":"2018-03-15T14:20:13","slug":"tb-terhek-2018-januar-1-tol","status":"publish","type":"post","link":"https:\/\/www.caldera.hu\/?p=1450","title":{"rendered":"Tb-terhek 2018-janu\u00e1r 1-t\u0151l"},"content":{"rendered":"

Munkaviszonyban<\/u><\/strong>, teljes munkaid\u0151ben, minim\u00e1lb\u00e9ren\/garant\u00e1lt b\u00e9rminimumon foglalkoztatott munkav\u00e1llal\u00f3 eset\u00e9n:<\/u><\/strong><\/p>\n\n\n\n\n\n\n\n\n
<\/td>\nMinim\u00e1lb\u00e9r 138.000 Ft\/h\u00f3<\/strong><\/td>\nGarant\u00e1lt b\u00e9rmin. 180.500 Ft\/h\u00f3<\/strong><\/td>\n<\/tr>\n
Nyugd\u00edjj\u00e1rul\u00e9k – 10%<\/strong><\/td>\n13.800 Ft<\/td>\n18.050 Ft<\/td>\n<\/tr>\n
P\u00e9nzbeli eg\u00e9szs\u00e9gbiztos\u00edt\u00e1si j\u00e1rul\u00e9k <\/strong>– 3%<\/strong><\/td>\n4.140 Ft<\/td>\n5.415 Ft<\/td>\n<\/tr>\n
Term\u00e9szetbeni eg\u00e9szs\u00e9gbiztos\u00edt\u00e1si j\u00e1rul\u00e9k – 4%<\/strong><\/td>\n5.520 Ft<\/td>\n7.220 Ft<\/td>\n<\/tr>\n
Munkaer\u0151-piaci j\u00e1rul\u00e9k – 1,5%<\/strong><\/td>\n2.070 Ft<\/td>\n2.707 Ft<\/td>\n<\/tr>\n
Szoci\u00e1lis hozz\u00e1j\u00e1rul\u00e1si ad\u00f3 – 19,5%<\/strong><\/td>\n26.910 Ft<\/td>\n35.197 Ft<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

Egy\u00e9ni \u00e9s t\u00e1rsas v\u00e1llalkoz\u00e1s eset\u00e9n<\/u><\/strong> a minim\u00e1lis j\u00e1rul\u00e9k alap elt\u00e9r a munkav\u00e1llal\u00f3\u00e9t\u00f3l. Eszerint nyugd\u00edjj\u00e1rul\u00e9kot havonta legal\u00e1bb a minim\u00e1lb\u00e9r\/garant\u00e1lt b\u00e9rminimum 100%<\/strong>-a, eg\u00e9szs\u00e9gbiztos\u00edt\u00e1si- \u00e9s munkaer\u0151piaci j\u00e1rul\u00e9kot havonta legal\u00e1bb a minim\u00e1lb\u00e9r\/garant\u00e1lt b\u00e9rminimum 150%<\/strong>-a alapj\u00e1n kell fizetni.<\/p>\n

A szoci\u00e1lis hozz\u00e1j\u00e1rul\u00e1si ad\u00f3 alapja pedig minimum a minim\u00e1lb\u00e9r\/garant\u00e1lt b\u00e9rminimum 112,5%<\/strong>-a.<\/p>\n

Mindezek alapj\u00e1n sz\u00e1mszer\u0171s\u00edtve:<\/strong><\/p>\n\n\n\n\n\n\n\n\n
<\/td>\nMinim\u00e1lb\u00e9r 138.000 Ft\/h\u00f3<\/strong><\/td>\nGarant\u00e1lt b\u00e9rmin. 180.500 Ft\/h\u00f3<\/strong><\/td>\n<\/tr>\n
Nyugd\u00edjj\u00e1rul\u00e9k – 10%<\/strong><\/td>\n13.800 Ft<\/td>\n18.050 Ft<\/td>\n<\/tr>\n
P\u00e9nzbeli eg\u00e9szs\u00e9gbiztos\u00edt\u00e1si j\u00e1rul\u00e9k – 3%<\/strong><\/td>\n6.210 Ft<\/td>\n8.122 Ft<\/td>\n<\/tr>\n
Term\u00e9szetbeni eg\u00e9szs\u00e9gbiztos\u00edt\u00e1si j\u00e1rul\u00e9k – 4%<\/strong><\/td>\n8.280 Ft<\/td>\n10.830 Ft<\/td>\n<\/tr>\n
Munkaer\u0151-piaci j\u00e1rul\u00e9k – 1,5%<\/strong><\/td>\n3.105 Ft<\/td>\n4.061 Ft<\/td>\n<\/tr>\n
Szoci\u00e1lis hozz\u00e1j\u00e1rul\u00e1si <\/strong><\/p>\n

ad\u00f3 – 19,5%<\/strong><\/td>\n

30.273 Ft<\/td>\n39.597 Ft<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

Eg\u00e9szs\u00e9g\u00fcgyi hozz\u00e1j\u00e1rul\u00e1s:<\/strong><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
A j\u00e1rul\u00e9kterhet nem visel\u0151, szoci\u00e1lis hozz\u00e1j\u00e1rul\u00e1si ad\u00f3 alapj\u00e1t nem k\u00e9pez\u0151 j\u00f6vedelmek ut\u00e1ni \u00e1ltal\u00e1nos m\u00e9rt\u00e9k\u0171** eg\u00e9szs\u00e9g\u00fcgyi hozz\u00e1j\u00e1rul\u00e1s<\/strong><\/td>\n<\/tr>\n
Az \u00f6sszevont ad\u00f3alapba tartoz\u00f3, az ad\u00f3, ad\u00f3el\u0151leg-alap sz\u00e1m\u00edt\u00e1sn\u00e1l figyelembe vett j\u00f6vedelem ut\u00e1n<\/td>\n19,5%<\/td>\n<\/tr>\n
A b\u00e9ren k\u00edv\u00fcli juttat\u00e1snak nem min\u0151s\u00fcl\u0151 egyes meghat\u00e1rozott juttat\u00e1sok [Szja tv. 70. \u00a7]* ad\u00f3alapk\u00e9nt meghat\u00e1rozott \u00f6sszege ut\u00e1n<\/td>\n19,5%<\/td>\n<\/tr>\n
A kamatkedvezm\u00e9nyb\u0151l sz\u00e1rmaz\u00f3 j\u00f6vedelem ad\u00f3alapk\u00e9nt meghat\u00e1rozott \u00f6sszege ut\u00e1n<\/td>\n19,5%<\/td>\n<\/tr>\n
Az \u00e1ltal\u00e1nost\u00f3l elt\u00e9r\u0151 m\u00e9rt\u00e9k\u0171 eg\u00e9szs\u00e9g\u00fcgyi hozz\u00e1j\u00e1rul\u00e1s<\/strong><\/td>\n<\/tr>\n
A b\u00e9ren k\u00edv\u00fcli juttat\u00e1s [Szja tv. 71. \u00a7]* ad\u00f3alapk\u00e9nt meghat\u00e1rozott \u00f6sszege ut\u00e1n<\/td>\n14%<\/td>\n<\/tr>\n
Az \u00e1tal\u00e1nyad\u00f3z\u00f3 mez\u0151gazdas\u00e1gi kistermel\u0151 az \u00e1tal\u00e1nyban meg\u00e1llap\u00edtott j\u00f6vedelme ut\u00e1n<\/td>\n14%<\/td>\n<\/tr>\n
A t\u00e9teles k\u00f6lts\u00e9gelsz\u00e1mol\u00e1st v\u00e1laszt\u00f3, egyszer\u0171s\u00edtett bev\u00e9teli nyilatkozatot beny\u00fajt\u00f3 mez\u0151gazdas\u00e1gi \u0151stermel\u0151 eset\u00e9ben a bev\u00e9tel 5%-a ut\u00e1n<\/td>\n14%<\/td>\n<\/tr>\n
Kiz\u00e1r\u00f3lag a mag\u00e1nszem\u00e9lyt terhel\u0151 eg\u00e9szs\u00e9g\u00fcgyi hozz\u00e1j\u00e1rul\u00e1s<\/strong><\/td>\n<\/tr>\n
A v\u00e1llalkoz\u00e1sb\u00f3l kivont j\u00f6vedelem ut\u00e1n (Szja tv. 68. \u00a7)*<\/td>\n14%<\/td>\n<\/tr>\n
\u00c9rt\u00e9kpap\u00edr-k\u00f6lcs\u00f6nz\u00e9sb\u0151l sz\u00e1rmaz\u00f3 j\u00f6vedelem ut\u00e1n (Szja tv. 65\/A. \u00a7)*<\/td>\n14%<\/td>\n<\/tr>\n
Az osztal\u00e9k (Szja tv. 66. \u00a7), v\u00e1llalkoz\u00f3i osztal\u00e9kalap (Szja tv. 49\/C. \u00a7)* ut\u00e1n<\/td>\n14%<\/td>\n<\/tr>\n
\u00c1rfolyamnyeres\u00e9gb\u0151l sz\u00e1rmaz\u00f3 j\u00f6vedelem ut\u00e1n (Szja tv. 67. \u00a7)*<\/td>\n14%<\/td>\n<\/tr>\n
Term\u0151f\u00f6ld b\u00e9rbead\u00e1sb\u00f3l sz\u00e1rmaz\u00f3 ad\u00f3k\u00f6teles j\u00f6vedelem ut\u00e1n (Szja tv.17. \u00a7 (4) bek) eg\u00e9szs\u00e9g\u00fcgyi hozz\u00e1j\u00e1rul\u00e1s fizet\u00e9si k\u00f6telezetts\u00e9g nincs.<\/td>\n–<\/td>\n<\/tr>\n
A k\u00fclf\u00f6ldi illet\u0151s\u00e9g\u0171 el\u0151ad\u00f3m\u0171v\u00e9sz<\/td>\n14%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

*A hozz\u00e1j\u00e1rul\u00e1s fizet\u00e9si fels\u0151 hat\u00e1r 450 000 forint.<\/p>\n

A f\u0151szab\u00e1lyt\u00f3l elt\u00e9r\u0151en nem kell a 14 % EHO-t\u00a0 megfizetni az EGT \u00e1llamban m\u0171k\u00f6d\u0151, t\u0151zsd\u00e9re bevezetett \u00e9rt\u00e9kpap\u00edr hozama ut\u00e1n (Eho.tv.5.\u00a7 (1)bekezd\u00e9s h.)<\/p>\n

**F\u0151szab\u00e1lyk\u00e9nt a kifizet\u0151t terheli a 19,5 sz\u00e1zal\u00e9k m\u00e9rt\u00e9k\u0171 eg\u00e9szs\u00e9g\u00fcgyi hozz\u00e1j\u00e1rul\u00e1s megfizet\u00e9s\u00e9nek k\u00f6telezetts\u00e9ge. A mag\u00e1nszem\u00e9lynek kell megfizetnie a 19,5 sz\u00e1zal\u00e9kos eg\u00e9szs\u00e9g\u00fcgyi hozz\u00e1j\u00e1rul\u00e1st, ha a j\u00f6vedelme nem kifizet\u0151t\u0151l sz\u00e1rmazik, vagy a kifizet\u0151nek nincs ad\u00f3\/ad\u00f3el\u0151leg meg\u00e1llap\u00edt\u00e1si k\u00f6telezetts\u00e9ge.<\/p>\n

 <\/p>\n

Fontos v\u00e1ltoz\u00e1s, hogy az ingatlan b\u00e9rbead\u00e1sb\u00f3l sz\u00e1rmaz\u00f3 egymilli\u00f3 forintot meghalad\u00f3 j\u00f6vedelem ut\u00e1n m\u00e1r nem kell a 14%-os eho-t megfizetni!<\/u><\/strong><\/span><\/h2>\n

 <\/p>\n

 <\/p>\n

 <\/p>\n

 <\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

Munkaviszonyban, teljes munkaid\u0151ben, minim\u00e1lb\u00e9ren\/garant\u00e1lt b\u00e9rminimumon foglalkoztatott munkav\u00e1llal\u00f3 eset\u00e9n: Minim\u00e1lb\u00e9r 138.000 Ft\/h\u00f3 Garant\u00e1lt b\u00e9rmin. 180.500 Ft\/h\u00f3 Nyugd\u00edjj\u00e1rul\u00e9k – 10% 13.800 Ft 18.050 Ft P\u00e9nzbeli eg\u00e9szs\u00e9gbiztos\u00edt\u00e1si j\u00e1rul\u00e9k – 3% 4.140 Ft 5.415 Ft Term\u00e9szetbeni eg\u00e9szs\u00e9gbiztos\u00edt\u00e1si j\u00e1rul\u00e9k – 4% 5.520 Ft 7.220 Ft Munkaer\u0151-piaci j\u00e1rul\u00e9k – 1,5% 2.070 Ft 2.707 Ft Szoci\u00e1lis hozz\u00e1j\u00e1rul\u00e1si ad\u00f3 – 19,5% 26.910 Ft…<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[1],"tags":[],"_links":{"self":[{"href":"https:\/\/www.caldera.hu\/index.php?rest_route=\/wp\/v2\/posts\/1450"}],"collection":[{"href":"https:\/\/www.caldera.hu\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.caldera.hu\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.caldera.hu\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.caldera.hu\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1450"}],"version-history":[{"count":15,"href":"https:\/\/www.caldera.hu\/index.php?rest_route=\/wp\/v2\/posts\/1450\/revisions"}],"predecessor-version":[{"id":1481,"href":"https:\/\/www.caldera.hu\/index.php?rest_route=\/wp\/v2\/posts\/1450\/revisions\/1481"}],"wp:attachment":[{"href":"https:\/\/www.caldera.hu\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1450"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.caldera.hu\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1450"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.caldera.hu\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1450"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}