{"id":4044,"date":"2022-01-13T12:36:57","date_gmt":"2022-01-13T11:36:57","guid":{"rendered":"https:\/\/taxense.hu\/?p=4044"},"modified":"2022-01-30T19:54:08","modified_gmt":"2022-01-30T18:54:08","slug":"egyszerusitett-foglalkoztatas-2022-szabalyok-ezt-erdemes-tudnod-az-alkalmi-munkarol","status":"publish","type":"post","link":"https:\/\/taxense.hu\/en\/uncategorized\/egyszerusitett-foglalkoztatas-2022-szabalyok-ezt-erdemes-tudnod-az-alkalmi-munkarol\/","title":{"rendered":"Egyszer\u0171s\u00edtett foglalkoztat\u00e1s 2022 szab\u00e1lyok: Ezt \u00e9rdemes tudnod az alkalmi munk\u00e1r\u00f3l!"},"content":{"rendered":"

Magyarorsz\u00e1gon \u00e9vek \u00f3ta t\u00f6retlen n\u00e9pszer\u0171s\u00e9get \u00e9lvez a rendes munkaviszony \u00e9s a v\u00e1llalkoz\u00f3i l\u00e9t mellett az alkalmi munkav\u00e1llal\u00e1s, illetve az ezzel hasonl\u00f3 kateg\u00f3ri\u00e1ba es\u0151 id\u00e9nymunka v\u00e9gz\u00e9se, melynek b\u00e9relsz\u00e1mol\u00e1sa kapcs\u00e1n az al\u00e1bbiakra kell figyelni:<\/p>\n\n\n\n

  1. Egyszer\u0171s\u00edtett foglalkoztat\u00e1s kiz\u00e1r\u00f3lagosan \u00f3rab\u00e9res meg\u00e1llapod\u00e1s legyen (pl: van napib\u00e9r is, de azt el lehet rontani). <\/li>
  2. Minim\u00e1lisan kifizetend\u0151 b\u00e9rek az egyszer\u0171s\u00edtett foglalkoztat\u00e1s kapcs\u00e1n 2022.01.01-t\u0151l: 
    – minim\u00e1lb\u00e9r ( 1.150 Ft\/\u00f3ra<\/strong>) 85%-a, azaz 978 Ft\/\u00f3ra<\/strong>, vagy 
    – a szakk\u00e9pzetts\u00e9get ig\u00e9nyl\u0151 munkak\u00f6r\u00f6kben garant\u00e1lt b\u00e9rminimum (1.495 Ft\/\u00f3ra<\/strong>) 87%-a, azaz 1 301 Ft\/\u00f3ra<\/strong>.<\/li>
  3. Az egyszer\u0171s\u00edtett foglalkoztatottnak j\u00e1r 15%-os \u00e9jszakai p\u00f3tl\u00e9k<\/strong> (22 – 06) \u00f3ra k\u00f6z\u00f6tti munkaid\u0151re, HA<\/strong> a munkav\u00e9gz\u00e9s ideje 22 – 06 \u00f3ra k\u00f6z\u00f6tt meghaladja az 1 \u00f3r\u00e1t. <\/li>
  4. Az egyszer\u0171s\u00edtett foglalkoztatottnak, a napi 8 \u00f3ra feletti munkaid\u0151re, az alapb\u00e9ren fel\u00fcl 50% „t\u00fal\u00f3ra p\u00f3tl\u00e9kot”<\/strong> is kell fizetni. 
    (Kiv\u00e9ve t\u00f6bb napos bejelent\u00e9s, egyenl\u0151tlen beoszt\u00e1s pl: egybef\u00fcgg\u0151 2 nap bejelent\u00e9s 1. nap 12 \u00f3ra , 2. nap 4 \u00f3ra munka, \u00e1tlagosan maximum 8 \u00f3ra) <\/li>
  5. Boltokban, k\u00f6z\u00e9rtekben, stb…, ahol nem vas\u00e1rnaphoz k\u00f6thet\u0151 a tev\u00e9kenys\u00e9g vagy munkak\u00f6r, 50%-os vas\u00e1rnapi p\u00f3tl\u00e9kot <\/strong>kell fizetni. <\/li>
  6. Ahol nem vas\u00e1rnaphoz k\u00f6thet\u0151 a tev\u00e9kenys\u00e9g vagy a munkak\u00f6r, a t\u00fal\u00f3r\u00e1ra 50% „t\u00fal\u00f3ra p\u00f3tl\u00e9kot” + 50%-os vas\u00e1rnapi p\u00f3tl\u00e9kot<\/strong> is kell fizetni. <\/li>
  7. Ha pl.: \u00e9tteremben fizetett \u00fcnnepen dolgozik egyszer\u0171s\u00edtett foglalkoztatott, akkor a fizetett \u00fcnnepi \u00f3r\u00e1kra 100% p\u00f3tl\u00e9k is j\u00e1r<\/strong>. <\/li>
  8. Egyszer\u0171s\u00edtett foglalkoztat\u00e1s keret\u00e9ben az 1.000 Ft-os vagy 500 Ft-os k\u00f6zteher erej\u00e9ig maxim\u00e1lisan kifizethet\u0151 napi munkab\u00e9r \u00f6sszege 2022. janu\u00e1r 01-t\u0151l: 18.400 Ft\/nap\/f\u0151. <\/strong> Term\u00e9szetesen enn\u00e9l magasabb \u00f6sszeg\u0171 munkab\u00e9r is kifizet\u00e9sre ker\u00fclhet, mely k\u00f6lts\u00e9gk\u00e9nt is elsz\u00e1molhat\u00f3, csup\u00e1n tov\u00e1bbi ad\u00f3fizet\u00e9si k\u00f6telezetts\u00e9ggel kell sz\u00e1molni:
    – a t\u00e1rsas\u00e1gi ad\u00f3 hat\u00e1lya al\u00e1 tartoz\u00f3 foglalkoztat\u00f3k eset\u00e9ben Tao tv. 3. sz\u00e1m\u00fa mell\u00e9klet A) 14. pontja alapj\u00e1n t\u00e1rsas\u00e1gi ad\u00f3fizet\u00e9si k\u00f6telezetts\u00e9g keletkezik;
    – a v\u00e1llalkoz\u00f3i j\u00f6vedelem szerinti ad\u00f3z\u00e1st alkalmaz\u00f3 egy\u00e9ni v\u00e1llalkoz\u00f3nak, mint foglalkoztat\u00f3nak az Szja. tv. 11. sz\u00e1m\u00fa mell\u00e9klet IV. 15. pontja alapj\u00e1n v\u00e1llalkoz\u00f3i szja fizet\u00e9si k\u00f6telezetts\u00e9ge keletkezik.<\/li>
  9. Kell-e SZJA-t fizetni a munkav\u00e1llal\u00f3nak az egyszer\u0171s\u00edtett foglalkoztat\u00e1si b\u00e9re ut\u00e1n?
    A napi mentes\u00edtett keret\u00f6sszegen fel\u00fcli igen. <\/li>
  10. Egyszer\u0171s\u00edtett foglalkoztatottak bejelent\u00e9se a foglalkoztat\u00e1s megkezd\u00e9se el\u0151tt t\u00f6rt\u00e9njen meg.<\/li>
  11. Egyszer\u0171s\u00edtett foglalkoztatottak bejelent\u00e9si lehet\u0151s\u00e9gei<\/strong>:
    – a T1042E nyomtatv\u00e1nyon (\u00fcgyf\u00e9l kapun kereszt\u00fcl)
    – orsz\u00e1gos telefonos \u00fcgyf\u00e9lszolg\u00e1laton kereszt\u00fcl telefonon teljes\u00edtheti. (185-\u00f6s k\u00e9k sz\u00e1m)
    – okos telefonr\u00f3l, tabletr\u0151l applik\u00e1ci\u00f3 haszn\u00e1lat\u00e1val<\/li><\/ol>","protected":false},"excerpt":{"rendered":"

    Magyarorsz\u00e1gon \u00e9vek \u00f3ta t\u00f6retlen n\u00e9pszer\u0171s\u00e9get \u00e9lvez a rendes munkaviszony \u00e9s a v\u00e1llalkoz\u00f3i l\u00e9t mellett az alkalmi munkav\u00e1llal\u00e1s, illetve az ezzel hasonl\u00f3 kateg\u00f3ri\u00e1ba es\u0151 id\u00e9nymunka v\u00e9gz\u00e9se, melynek b\u00e9relsz\u00e1mol\u00e1sa kapcs\u00e1n az al\u00e1bbiakra kell figyelni: Egyszer\u0171s\u00edtett foglalkoztat\u00e1s kiz\u00e1r\u00f3lagosan \u00f3rab\u00e9res meg\u00e1llapod\u00e1s legyen (pl: van napib\u00e9r is, de azt el lehet rontani).  Minim\u00e1lisan kifizetend\u0151 b\u00e9rek az egyszer\u0171s\u00edtett foglalkoztat\u00e1s kapcs\u00e1n 2022.01.01-t\u0151l: – […]<\/p>","protected":false},"author":2,"featured_media":4065,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4044","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"acf":[],"yoast_head":"\nEgyszer\u0171s\u00edtett foglalkoztat\u00e1s 2022 szab\u00e1lyok: Ezt \u00e9rdemes tudnod az alkalmi munk\u00e1r\u00f3l! 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