{"id":4448,"date":"2023-01-18T12:03:56","date_gmt":"2023-01-18T11:03:56","guid":{"rendered":"https:\/\/taxense.hu\/?p=4448"},"modified":"2023-02-22T12:02:54","modified_gmt":"2023-02-22T11:02:54","slug":"minimalber-garantalt-berminimum-berminimum-ado-adovaltozas-ber-munkaber-2023","status":"publish","type":"post","link":"https:\/\/taxense.hu\/en\/ado-adovaltozas-adomegtakaritas-adooptimalizalas\/minimalber-garantalt-berminimum-berminimum-ado-adovaltozas-ber-munkaber-2023\/","title":{"rendered":"<strong>A 2023-as \u00e9v izgalmai I. &#8211; L\u00e1ssuk mi v\u00e1ltozik ebben az \u00e9vben ad\u00f3\u00fcgyi szempontb\u00f3l!<\/strong>"},"content":{"rendered":"<p>Egy valami biztosan \u00e1lland\u00f3: az pedig a V\u00c1LTOZ\u00c1S.&nbsp;<\/p>\n\n\n\n<p>Nincs ez m\u00e1sk\u00e9ppen 2023-ban sem. N\u00e9h\u00e1ny ad\u00f3m\u00f3dos\u00edt\u00e1st, illetve annak el\u0151k\u00e9sz\u00edt\u00e9s\u00e9t m\u00e1r a 2023-as k\u00f6lts\u00e9gvet\u00e9st megalapoz\u00f3 sal\u00e1tat\u00f6rv\u00e9nybe besz\u00fart a korm\u00e1ny tavaly ny\u00e1ron. Majd az \u0151szi k\u00f6rben sz\u00e1mos ad\u00f3nemet \u00e9rintettek \u00e9s m\u00e9g az utols\u00f3 pillanatban is t\u00f6bb ponton \u00edrt\u00e1k \u00e1t a j\u00e1t\u00e9kszab\u00e1lyokat.&nbsp;<\/p>\n\n\n\n<p>T\u00f6bb r\u00e9szes blogcikk sorozatunkban \u00f6sszegezz\u00fck a 2023-as \u00e9v izgalmasabb v\u00e1ltoz\u00e1sait. \u00c9rintj\u00fck az ad\u00f3\u00fcgyeket, a Munka T\u00f6rv\u00e9nyk\u00f6nyv\u00e9nek hat\u00e1lyba l\u00e9p\u0151 \u00faj szab\u00e1lyait, a csal\u00e1dokat \u00e9s mag\u00e1nszem\u00e9lyeket napi szinten \u00e9rint\u0151 v\u00e1ltoz\u00e1sokat, melyek a c\u00e9gek sz\u00e1m\u00e1ra is l\u00e9nyegesek. Valamint foglalkozunk a juttat\u00e1sokban t\u00f6rt\u00e9nt v\u00e1ltoz\u00e1sokkal \u00e9s a v\u00e1llalkoz\u00e1sokat \u00e9rint\u0151 legf\u0151bb v\u00e1ltoz\u00e1sokkal.<\/p>\n\n\n\n<p>N\u00e9zz\u00fck el\u0151sz\u00f6r r\u00e9szletesen hogyan v\u00e1ltozik az oly sok mindent meghat\u00e1roz\u00f3 minim\u00e1lb\u00e9r 2023-ban!&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>1<\/strong>. <strong>N\u0151 a minim\u00e1lb\u00e9r \u00e9s a garant\u00e1lt b\u00e9rminimum&nbsp;<\/strong><\/h2>\n\n\n\n<p><\/p>\n\n\n\n<p>Az \u00e9v els\u0151 napj\u00e1t\u00f3l a minim\u00e1lb\u00e9r 232 000 forintra, m\u00edg a garant\u00e1lt b\u00e9rminimum pedig 296 400 forintra emelkedik. Az al\u00e1bbi t\u00e1bl\u00e1zat seg\u00edt a tiszt\u00e1nl\u00e1t\u00e1sban:&nbsp;<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><td><strong>B\u00e9r fajt\u00e1ja<\/strong><strong><\/strong><\/td><td><strong>Minim\u00e1lb\u00e9r<\/strong><strong><\/strong><\/td><td><strong>Garant\u00e1lt b\u00e9rminimum<\/strong><strong><\/strong><\/td><\/tr><\/thead><tbody><tr><td>Havib\u00e9r eset\u00e9n<\/td><td>232 000 Ft<\/td><td>296 400 Ft<\/td><\/tr><tr><td>Hetib\u00e9r eset\u00e9n<\/td><td>53 340 Ft<\/td><td>68 140 Ft<\/td><\/tr><tr><td>Napib\u00e9r eset\u00e9n<\/td><td>10 670 Ft<\/td><td>13 630 Ft<\/td><\/tr><tr><td>\u00d3rab\u00e9r eset\u00e9n<\/td><td>1 334 Ft<\/td><td>1 704 Ft<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>Figyelem: a megemelt minim\u00e1lb\u00e9r \u00e9s garant\u00e1lt b\u00e9rminimum m\u00e1r a 2023. janu\u00e1ri fizet\u00e9sekre vonatkozik! A 2022-es \u00e9vhez k\u00e9pest:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>36.160 Ft-tal ker\u00fcl t\u00f6bbe egy minim\u00e1lb\u00e9res foglalkoztat\u00e1sa, a tavalyi 133.000 Ft-os nett\u00f3 munkab\u00e9re 21.280 Ft-al emelkedik a dolgoz\u00f3nak<\/li>\n\n\n\n<li>41.132 Ft-tal ker\u00fcl t\u00f6bbe egy garant\u00e1lt b\u00e9rminimumos dolgoz\u00f3 foglalkoztat\u00e1sa a munkav\u00e1llal\u00f3 nett\u00f3 munkab\u00e9r\u00e9nek 24.206 Ft-os emelked\u00e9se mellett a tavalyi nett\u00f3 172.900 Ft-hoz k\u00e9pest.<\/li>\n<\/ul>\n\n\n\n<p>Mivel eredetileg 30%-os minim\u00e1lb\u00e9r emel\u00e9st terveztek, amib\u0151l jelenleg csak 14-16%-os emel\u00e9s val\u00f3sult meg, \u00e9v k\u00f6zben tov\u00e1bbi emel\u00e9s v\u00e1rhat\u00f3, melyre a t\u00f6rv\u00e9nyi megfogalmaz\u00e1s is lehet\u0151s\u00e9get ad.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>2. A minim\u00e1lb\u00e9r n\u00f6veked\u00e9s\u00e9vel n\u00e9h\u00e1ny juttat\u00e1s \u00e9s ad\u00f3kedvezm\u00e9ny is v\u00e1ltozik&nbsp;<\/strong><\/h2>\n\n\n\n<p><\/p>\n\n\n\n<p>A minim\u00e1lb\u00e9r emel\u00e9s\u00e9vel a k\u00f6vetkez\u0151 t\u00e9telek is v\u00e1ltoznak:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>GYED:<\/strong>&nbsp;az utols\u00f3 kereset 70 sz\u00e1zal\u00e9ka, maxim\u00e1lisan a minim\u00e1lb\u00e9r \u00f6sszeg\u00e9nek k\u00e9tszeres\u00e9nek 70 sz\u00e1zal\u00e9ka, ez brutt\u00f3 324 800 forint lehet.<\/li>\n\n\n\n<li><strong>Diplom\u00e1s GYED:<\/strong>&nbsp;fels\u0151fok\u00fa alap- vagy szakk\u00e9pz\u00e9sben, fels\u0151oktat\u00e1si szakk\u00e9pz\u00e9sben, valamint a szakir\u00e1ny\u00fa tov\u00e1bbk\u00e9pz\u00e9sben r\u00e9szt vev\u0151k a minim\u00e1lb\u00e9r 70 sz\u00e1zal\u00e9k\u00e1t kapj\u00e1k, 162 400 forintot. A mester-, osztatlan vagy doktori k\u00e9pz\u00e9sben l\u00e9v\u0151 hallgat\u00f3k a garant\u00e1lt b\u00e9rminimum 70 sz\u00e1zal\u00e9k\u00e1t kapj\u00e1k GYED-k\u00e9nt, ami 207 480 forint.<\/li>\n\n\n\n<li><strong>Nagysz\u00fcl\u0151i GYED:<\/strong>&nbsp;\u00f6sszege a nagysz\u00fcl\u0151 napt\u00e1ri napi j\u00f6vedelme (nyugd\u00edj+esetleges munkav\u00e9gz\u00e9s, illetve egy\u00e9b j\u00f6vedelm\u00e9t sz\u00e1m\u00edtva). A maxim\u00e1lisan kaphat\u00f3 \u00f6sszeg ebben az esetben is a mindenkori minim\u00e1lb\u00e9r k\u00e9tszeres\u00e9nek 70 sz\u00e1zal\u00e9ka a juttat\u00e1s, 324 800 forint.<\/li>\n\n\n\n<li><strong>Gyermekek otthon gondoz\u00e1si d\u00edja (GYOD):<\/strong>&nbsp;a minim\u00e1lb\u00e9r \u00f6sszeg\u00e9vel megegyez\u0151 a juttat\u00e1s, brutt\u00f3 232 ezer forint.<\/li>\n\n\n\n<li><strong>T\u00e1pp\u00e9nz<\/strong>: a napi \u00e1tlagkereset 60 sz\u00e1zal\u00e9ka j\u00e1r alapesetben (k\u00f3rh\u00e1zban t\u00f6lt\u00f6tt id\u0151 alatt 50 sz\u00e1zal\u00e9k), azonban a napi maximum \u00f6sszege a minim\u00e1lb\u00e9r k\u00e9tszeres\u00e9nek 30-ad r\u00e9sze, ez 15 466 forint lett 2023-ban.<\/li>\n\n\n\n<li><strong>\u00c1ll\u00e1skeres\u00e9si j\u00e1rad\u00e9k:<\/strong>&nbsp;az \u00f6sszeg\u00e9t a k\u00e9relem beny\u00fajt\u00e1s\u00e1t megel\u0151z\u0151 n\u00e9gy napt\u00e1ri negyed\u00e9v befizetett munkaer\u0151piaci j\u00e1rul\u00e9k\u00e1b\u00f3l sz\u00e1m\u00edtjuk, az a j\u00e1rad\u00e9kalap 60 sz\u00e1zal\u00e9ka. \u00d6sszege nem haladhatja meg a jogosults\u00e1g kezd\u0151 napj\u00e1n \u00e9rv\u00e9nyes legkisebb munkab\u00e9r (minim\u00e1lb\u00e9r) 7733 forintos napi \u00f6sszeg\u00e9t.<\/li>\n\n\n\n<li><strong>Betegs\u00e9gek ut\u00e1n kaphat\u00f3 szja-kedvezm\u00e9nyek (szem\u00e9lyi kedvezm\u00e9ny):<\/strong>&nbsp;a cukorbetegek, a lakt\u00f3z- vagy glut\u00e9n\u00e9rz\u00e9kenyek, l\u00e1t\u00e1si, hall\u00e1si vagy mozg\u00e1sszervi fogyat\u00e9koss\u00e1ggal \u00e9l\u0151k a minim\u00e1lb\u00e9r harmada szerinti \u00f6sszeg 15 sz\u00e1zal\u00e9k\u00e1ra lehetnek jogosultak. Az \u00f6sszege 2023-ban havi 11 600 forint.<\/li>\n\n\n\n<li><strong>Csal\u00e1di kedvezm\u00e9ny <\/strong>\u2013<strong> tart\u00f3san beteg gyermek eset\u00e9n:<\/strong> minden olyan kedvezm\u00e9nyezett eltartott ut\u00e1n, aki a csal\u00e1dok t\u00e1mogat\u00e1s\u00e1r\u00f3l sz\u00f3l\u00f3 t\u00f6rv\u00e9ny szerint tart\u00f3san beteg, illetve s\u00falyosan fogyat\u00e9kos szem\u00e9lynek min\u0151s\u00fcl, jogosults\u00e1gi h\u00f3naponk\u00e9nt \u00e9s kedvezm\u00e9nyezett eltartottank\u00e9nt 66 670 forinttal n\u00f6velt \u00f6sszegben vehet\u0151 ig\u00e9nybe (15% SZJA: 10 000 Ft).<\/li>\n\n\n\n<li><strong>Tanul\u00f3- \u00e9s szakk\u00e9pz\u00e9si szerz\u0151d\u00e9ses p\u00e9nzbeli juttat\u00e1sok:<\/strong>&nbsp;ezek \u00f6sszeg\u00e9t is a legt\u00f6bb esetben a minim\u00e1lb\u00e9rhez k\u00f6tj\u00fck.<\/li>\n\n\n\n<li><strong>A megv\u00e1ltozott munkak\u00e9pess\u00e9g\u0171 emberek foglalkoztat\u00e1sa<\/strong> ut\u00e1n ig\u00e9nybe vehet\u0151 j\u00e1rul\u00e9kkedvezm\u00e9ny is a minim\u00e1lb\u00e9rhez van k\u00f6tve: \u00e9v elej\u00e9t\u0151l a j\u00e1rul\u00e9kokat a minim\u00e1lb\u00e9r k\u00e9tszeres\u00e9ig, vagyis legfeljebb 464 000 forintig engedik el.<\/li>\n<\/ul>\n\n\n\n<p>Tov\u00e1bbi v\u00e1ltoz\u00e1s, hogy a <strong>25 \u00e9v alattiak eset\u00e9n b\u0151v\u00fcl a kedvezm\u00e9nnyel kapcsolatban adhat\u00f3 nyilatkozatok k\u00f6re. <\/strong>Az ad\u00f3z\u00f3 a kedvezm\u00e9nyr\u0151l lemond\u00f3 nyilatkozatot rendszeres j\u00f6vedelmet biztos\u00edt\u00f3 kifizet\u0151 mellett a j\u00f6v\u0151ben a nem rendszeres (egyszeri) j\u00f6vedelmet biztos\u00edt\u00f3 kifizet\u0151 fel\u00e9 is megteheti. \u00cdgy az ad\u00f3bevall\u00e1s beny\u00fajt\u00e1sakor nem keletkezik ad\u00f3fizet\u00e9si k\u00f6telezetts\u00e9ge.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><\/h2>\n\n\n\n<p>Az \u00e9v v\u00e9g\u00e9n megjelent rendelet szerint 2023-t\u00f3l a <strong>30 \u00e9v alatti n\u0151k<\/strong> gyermekv\u00e1llal\u00e1sa eset\u00e9n szja mentess\u00e9get \u00e9lvezhetnek 2023. janu\u00e1r 1-et k\u00f6vet\u0151en megsz\u00fcletett gyermek\u00fck, igazolt terhess\u00e9g\u00fck kapcs\u00e1n. (A t\u00f6rv\u00e9nyi el\u0151\u00edr\u00e1soknak val\u00f3 megfelel\u00e9s mellett.)<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><\/h2>\n\n\n\n<p>V\u00e1ltozik az <strong>alkalmi munka (EFO)<\/strong> \u00f6sszeghat\u00e1ra is. Az egyszer\u0171s\u00edtett foglalkoztat\u00e1s c\u00e9lj\u00e1ra l\u00e9tes\u00edtett munkaviszony eset\u00e9n minim\u00e1lisan fizetend\u0151 \u00f3rab\u00e9r 2023-ban:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>legal\u00e1bb a k\u00f6telez\u0151 legkisebb munkab\u00e9r 85%-a, azaz&nbsp;<strong>1 134 Ft\/\u00f3ra<\/strong>,<\/li>\n\n\n\n<li>szakk\u00e9pzetts\u00e9get ig\u00e9nyl\u0151 munkak\u00f6r eset\u00e9n a garant\u00e1lt b\u00e9rminimum 87%-a, azaz&nbsp;<strong>1&nbsp;483 Ft\/\u00f3ra.<\/strong><\/li>\n<\/ul>\n\n\n\n<p>Amennyiben elveszett a jogszab\u00e1lyok \u00e9s v\u00e1ltoz\u00e1sok tenger\u00e9ben, keressen benn\u00fcnket bizalommal. Naprak\u00e9sz ismeretekkel \u00e9s szak\u00e9rtelemmel navig\u00e1ljuk v\u00e1llalkoz\u00e1s\u00e1t! Vegye fel vel\u00fcnk a <a href=\"https:\/\/taxense.hu\/en\/kapcsolat\/\">kapcsolatot<\/a>!<\/p>","protected":false},"excerpt":{"rendered":"<p>Egy valami biztosan \u00e1lland\u00f3: az pedig a V\u00c1LTOZ\u00c1S.&nbsp; Nincs ez m\u00e1sk\u00e9ppen 2023-ban sem. N\u00e9h\u00e1ny ad\u00f3m\u00f3dos\u00edt\u00e1st, illetve annak el\u0151k\u00e9sz\u00edt\u00e9s\u00e9t m\u00e1r a 2023-as k\u00f6lts\u00e9gvet\u00e9st megalapoz\u00f3 sal\u00e1tat\u00f6rv\u00e9nybe besz\u00fart a korm\u00e1ny tavaly ny\u00e1ron. Majd az \u0151szi k\u00f6rben sz\u00e1mos ad\u00f3nemet \u00e9rintettek \u00e9s m\u00e9g az utols\u00f3 pillanatban is t\u00f6bb ponton \u00edrt\u00e1k \u00e1t a j\u00e1t\u00e9kszab\u00e1lyokat.&nbsp; T\u00f6bb r\u00e9szes blogcikk sorozatunkban \u00f6sszegezz\u00fck a 2023-as [&hellip;]<\/p>","protected":false},"author":3,"featured_media":4465,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"site-sidebar-layout":"default","site-content-layout":"","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":"","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":[43],"tags":[54,49,48,50,53,45,46,44,51],"class_list":["post-4448","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ado-adovaltozas-adomegtakaritas-adooptimalizalas","tag-54","tag-adooptimalizalas","tag-adovaltozas","tag-adozas","tag-ber","tag-berminimum","tag-garantalt-berminimum","tag-minimalber","tag-munkavallalok"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>A 2023-as \u00e9v izgalmai I. - L\u00e1ssuk mi v\u00e1ltozik ebben az \u00e9vben ad\u00f3\u00fcgyi szempontb\u00f3l! - TAXENSE<\/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:\/\/taxense.hu\/en\/ado-adovaltozas-adomegtakaritas-adooptimalizalas\/minimalber-garantalt-berminimum-berminimum-ado-adovaltozas-ber-munkaber-2023\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"A 2023-as \u00e9v izgalmai I. - L\u00e1ssuk mi v\u00e1ltozik ebben az \u00e9vben ad\u00f3\u00fcgyi szempontb\u00f3l! - TAXENSE\" \/>\n<meta property=\"og:description\" content=\"Egy valami biztosan \u00e1lland\u00f3: az pedig a V\u00c1LTOZ\u00c1S.&nbsp; Nincs ez m\u00e1sk\u00e9ppen 2023-ban sem. 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