{"id":1863,"date":"2026-10-12T22:47:24","date_gmt":"2026-10-12T21:47:24","guid":{"rendered":"https:\/\/www.iksz.eu\/?page_id=1863"},"modified":"2026-10-12T22:47:24","modified_gmt":"2026-10-12T21:47:24","slug":"masodallas-utmutato","status":"publish","type":"page","link":"https:\/\/www.iksz.eu\/en\/masodallas-utmutato\/","title":{"rendered":"M\u00e1sod\u00e1ll\u00e1s \u00fatmutat\u00f3"},"content":{"rendered":"
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\u00datmutat\u00f3: M\u00e1sod\u00e1ll\u00e1s\u00fa Munkav\u00e9gz\u00e9s (2026)<\/h2>\r\n \r\n

A Munka T\u00f6rv\u00e9nyk\u00f6nyve szerint a m\u00e1sod\u00e1ll\u00e1st minden esetben \u00edr\u00e1sban be kell jelenteni<\/strong> a f\u0151munk\u00e1ltat\u00f3nak, \u00e9s az nem s\u00e9rtheti a f\u0151munk\u00e1ltat\u00f3 gazdas\u00e1gi \u00e9rdekeit (\u00f6sszef\u00e9rhetetlens\u00e9g).<\/p>\r\n\r\n

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1. Alkalmazotti M\u00e1sod\u00e1ll\u00e1s (Tov\u00e1bbi munkaviszony)<\/h3>\r\n
    \r\n
  • Ad\u00f3z\u00e1s:<\/strong> Ugyanazok a levon\u00e1sok terhelik, mint a f\u0151\u00e1ll\u00e1st: 15% SZJA<\/strong> \u00e9s 18.5% TB j\u00e1rul\u00e9k<\/strong>. Nincs k\u00fcl\u00f6n ad\u00f3kedvezm\u00e9ny.<\/li>\r\n
  • Munkaid\u0151:<\/strong> A napi \u00e9s heti pihen\u0151id\u0151kre vonatkoz\u00f3 szab\u00e1lyokat szigor\u00faan be kell tartani a kimer\u00fclts\u00e9g elker\u00fcl\u00e9se v\u00e9gett.<\/li>\r\n <\/ul>\r\n\r\n
    \r\n\r\n

    2. Egy\u00e9ni V\u00e1llalkoz\u00f3 (EV) - \u00c1tal\u00e1nyad\u00f3z\u00e1s<\/h3>\r\n

    Ha a f\u0151\u00e1ll\u00e1sod el\u00e9ri a heti 36 \u00f3r\u00e1t<\/strong>, mentes\u00fclsz a havi minimum j\u00e1rul\u00e9kok al\u00f3l.<\/p>\r\n \r\n \r\n \r\n \r\n \r\n \r\n
    \u00c1ltal\u00e1nos 45%-os k\u00f6lts\u00e9gh\u00e1nyad eset\u00e9n<\/th>\r\n Fizetend\u0151 (SZJA, TB, Szocho)<\/th>\r\n <\/tr>\r\n <\/thead>\r\n
    \u00c9vi 3 521 454 Ft bev\u00e9telig<\/td>\r\n 0 Ft<\/strong><\/td>\r\n <\/tr>\r\n
    A limitet meghalad\u00f3 r\u00e9sz ut\u00e1n<\/td>\r\n 46,5%<\/strong> (csak a j\u00f6vedelemr\u00e9szre)<\/td>\r\n <\/tr>\r\n <\/tbody>\r\n <\/table>\r\n

    Fix \u00e9ves k\u00f6lts\u00e9gek: Kamarai d\u00edj (5 000 Ft) \u00e9s HIPA (max. 50 000 Ft).<\/em><\/p>\r\n\r\n

    \r\n\r\n

    3. Egy\u00e9b Foglalkoztat\u00e1si \u00e9s Ad\u00f3z\u00e1si Form\u00e1k<\/h3>\r\n \r\n

    KATA (Kisad\u00f3z\u00f3 v\u00e1llalkoz\u00e1sok t\u00e9teles ad\u00f3ja)<\/h4>\r\n
    \r\n Figyelem:<\/strong> 2026-ban m\u00e9g nem v\u00e1laszthat\u00f3, de a 2027-es reform alapj\u00e1n \u00fajra nyitj\u00e1k m\u00e1sod\u00e1ll\u00e1s\u00faaknak havi 50.000 Ft-\u00e9rt, \u00e9s ism\u00e9t lehet c\u00e9geknek sz\u00e1ml\u00e1zni (15% extra ad\u00f3val). <\/div>\r\n\r\n

    Megb\u00edz\u00e1si Szerz\u0151d\u00e9s<\/h4>\r\n

    Eseti munk\u00e1khoz ide\u00e1lis, nem ig\u00e9nyel v\u00e1llalkoz\u00f3i kiv\u00e1lt\u00e1st. A bev\u00e9tel 90%-a sz\u00e1m\u00edt ad\u00f3alapnak. Ha a havi j\u00f6vedelmed nem \u00e9ri el a minim\u00e1lb\u00e9r 30%-\u00e1t, csak 15% SZJA<\/strong>-t vonnak, TB-t nem.<\/p>\r\n\r\n

    EKHO (Egyszer\u0171s\u00edtett K\u00f6ztehervisel\u00e9si Hozz\u00e1j\u00e1rul\u00e1s)<\/h4>\r\n

    Kiz\u00e1r\u00f3lag specifikus szakm\u00e1k (pl. \u00fajs\u00e1g\u00edr\u00f3k, grafikusok, IT, m\u0171v\u00e9szek) v\u00e1laszthatj\u00e1k. Mivel a heti 36 \u00f3r\u00e1s f\u0151\u00e1ll\u00e1sod m\u00e1r fedezi a k\u00f6zterheket, az EKHO-s bev\u00e9teled ut\u00e1n csak kedvezm\u00e9nyes, 15%-os ad\u00f3t<\/strong> kell fizetni.<\/p>\r\n\r\n

    T\u00e1rsas V\u00e1llalkoz\u00f3 (Bt., Kft. tag)<\/h4>\r\n

    M\u00e1sod\u00e1ll\u00e1s\u00fa t\u00e1rsas v\u00e1llalkoz\u00f3k\u00e9nt nem kell havonta megfizetned a k\u00f6telez\u0151 minimum j\u00e1rul\u00e9kokat. Ad\u00f3t csak akkor fizetsz, ha \"tagi kiv\u00e9t\" form\u00e1j\u00e1ban b\u00e9rt veszel fel, vagy \u00e9v v\u00e9g\u00e9n osztal\u00e9kot fizetsz ki (15% SZJA + 13% Szocho).<\/p>\r\n <\/div>","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-1863","page","type-page","status-publish","hentry"],"yoast_head":"\nM\u00e1sod\u00e1ll\u00e1s \u00fatmutat\u00f3 - Info Kommunik\u00e1ci\u00f3s Szakszervezet<\/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:\/\/www.iksz.eu\/en\/masodallas-utmutato\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"M\u00e1sod\u00e1ll\u00e1s \u00fatmutat\u00f3 - Info Kommunik\u00e1ci\u00f3s Szakszervezet\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.iksz.eu\/en\/masodallas-utmutato\/\" \/>\n<meta property=\"og:site_name\" content=\"Info Kommunik\u00e1ci\u00f3s Szakszervezet\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.iksz.eu\\\/masodallas-utmutato\\\/\",\"url\":\"https:\\\/\\\/www.iksz.eu\\\/masodallas-utmutato\\\/\",\"name\":\"M\u00e1sod\u00e1ll\u00e1s \u00fatmutat\u00f3 - 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