{"id":4536,"date":"2023-11-28T18:49:14","date_gmt":"2023-11-28T17:49:14","guid":{"rendered":"https:\/\/taxense.hu\/?p=4536"},"modified":"2023-11-29T17:35:34","modified_gmt":"2023-11-29T16:35:34","slug":"minimalber","status":"publish","type":"post","link":"https:\/\/taxense.hu\/en\/ber-tb-hr\/minimalber\/","title":{"rendered":"Sz\u00e1m\u00edtottunk r\u00e1, na de \u00e9pp DECEMBERT\u0150L? \u2013 minim\u00e1lb\u00e9r \u00e9s garant\u00e1lt b\u00e9rminimum v\u00e1ltoz\u00e1s 2023.12.01-t\u0151l"},"content":{"rendered":"<h2 class=\"wp-block-heading\"><\/h2>\n\n\n\n<p>2023. november 20-\u00e1n megjelent az 508\/2023. (XI.20.) Korm\u00e1nyrendelet, mely tartalmazza a minim\u00e1lb\u00e9r \u00e9s garant\u00e1lt b\u00e9rminimum <strong>2023. december 1-t\u0151l hat\u00e1lyos<\/strong> \u00e9rt\u00e9k\u00e9t.\u00a0<\/p>\n\n\n\n<p><strong>A minim\u00e1lb\u00e9r 15%-kal 266.800,- Ft-ra, a garant\u00e1lt b\u00e9rminimum pedig 10%-kal 326.000,- Ft-ra<\/strong> <strong>n\u00f6vekszik.<\/strong><\/p>\n\n\n\n<p>Minim\u00e1lb\u00e9r sz\u00e1mokban napi 8 \u00f3r\u00e1ban foglalkoztatott munkav\u00e1llal\u00f3 eset\u00e9n:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>havi brutt\u00f3 b\u00e9r 266.800,- Ft<\/li>\n\n\n\n<li>heti brutt\u00f3 b\u00e9r 61.340,- Ft<\/li>\n\n\n\n<li>napi brutt\u00f3 b\u00e9r 12.270,- Ft<\/li>\n\n\n\n<li>brutt\u00f3 \u00f3rab\u00e9r 1.534,- Ft<\/li>\n<\/ul>\n\n\n\n<p>Garant\u00e1lt b\u00e9rminimum sz\u00e1mokban napi 8 \u00f3r\u00e1ban foglalkoztatott munkav\u00e1llal\u00f3 eset\u00e9n:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>havi brutt\u00f3 b\u00e9r 326.000,- Ft<\/li>\n\n\n\n<li>heti brutt\u00f3 b\u00e9r 74.950,- Ft<\/li>\n\n\n\n<li>napi brutt\u00f3 b\u00e9r 14.990,- Ft<\/li>\n\n\n\n<li>brutt\u00f3 \u00f3rab\u00e9r 1.874,- Ft<\/li>\n<\/ul>\n\n\n\n<p>Term\u00e9szetesen r\u00e9szmunkaid\u0151s foglalkoztat\u00e1s eset\u00e9n ar\u00e1nyosan cs\u00f6kkennek az \u00f6sszegek.<\/p>\n\n\n\n<p>Az el\u0151zetes v\u00e1rakoz\u00e1sokkal szemben az \u00faj minim\u00e1lb\u00e9rt csak a 2024. janu\u00e1r h\u00f3napj\u00e1ra j\u00e1r\u00f3 juttat\u00e1sok, t\u00e1mogat\u00e1sok, ell\u00e1t\u00e1sok meg\u00e1llap\u00edt\u00e1s\u00e1n\u00e1l, valamint a korhat\u00e1r el\u0151tti ell\u00e1t\u00e1s \u00e9s a szolg\u00e1lati j\u00e1rand\u00f3s\u00e1g 2024. \u00e9vi sz\u00fcneteltet\u00e9se tekintet\u00e9ben kell alkalmazni. <strong>TEH\u00c1T nem \u00e9rinti:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u00e1tal\u00e1nyad\u00f3sok SZJA mentes bev\u00e9tel\u00e9t<\/li>\n\n\n\n<li>szocho kedvezm\u00e9nyeket<\/li>\n\n\n\n<li>szem\u00e9lyi kedvezm\u00e9nyt<\/li>\n\n\n\n<li>EFO-s mentes\u00edtett keret\u00f6sszeget<\/li>\n\n\n\n<li>rehabilit\u00e1ci\u00f3s hozz\u00e1j\u00e1rul\u00e1st<\/li>\n\n\n\n<li>EKHO v\u00e1laszt\u00e1s fels\u0151 hat\u00e1r\u00e1t<\/li>\n<\/ul>\n\n\n\n<p>A minim\u00e1lb\u00e9r emelked\u00e9se alapj\u00e1n bonyolultabb\u00e1 v\u00e1lik majd az \u00e1tal\u00e1nyad\u00f3z\u00f3k 2024. janu\u00e1r 12-\u00e9n esed\u00e9kes, 2023 IV. negyed\u00e9vre vonatkoz\u00f3 bevall\u00e1sa, hiszen az utols\u00f3 h\u00f3napra m\u00e1r megemelt j\u00e1rul\u00e9kalappal kell majd sz\u00e1molni<strong>. AMIT BIZTOSAN \u00c9RINT:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>v\u00e1llalkoz\u00f3k j\u00e1rul\u00e9kfizet\u00e9s\u00e9t<\/li>\n\n\n\n<li>biztos\u00edt\u00e1si k\u00f6telezetts\u00e9g hat\u00e1r\u00e1t<\/li>\n\n\n\n<li>munk\u00e1ltat\u00f3i j\u00e1rul\u00e9kkieg\u00e9sz\u00edt\u00e9st<\/li>\n\n\n\n<li>EFO k\u00f6zterh\u00e9t<\/li>\n\n\n\n<li>t\u00e1vmunka k\u00f6lts\u00e9gt\u00e9r\u00edt\u00e9s\u00e9t<\/li>\n\n\n\n<li>\u0151stermel\u0151k k\u00f6lts\u00e9gelsz\u00e1mol\u00e1s\u00e1t<\/li>\n\n\n\n<li>munkaviszonyos EKHO-sok j\u00e1rul\u00e9kfizet\u00e9s\u00e9t<\/li>\n<\/ul>\n\n\n\n<p><strong>EFO-s munkav\u00e1llal\u00f3n\u00e1l a munk\u00e1ltat\u00f3 \u00e1ltal fizetend\u0151 k\u00f6zteher m\u00e9rt\u00e9ke az al\u00e1bbiak szerint v\u00e1ltozik<\/strong> <strong>2023. december 1-j\u00e9t\u0151l:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>a\u00a0<strong>mez\u0151gazdas\u00e1gi \u00e9s turisztikai id\u00e9nymunka<\/strong>\u00a0eset\u00e9n a h\u00f3nap els\u0151 napj\u00e1n \u00e9rv\u00e9nyes minim\u00e1lb\u00e9r 0,5 sz\u00e1zal\u00e9ka, azaz\u00a0<strong>1300\u00a0forint<\/strong>,<\/li>\n\n\n\n<li><strong>alkalmi munka<\/strong>\u00a0eset\u00e9n a h\u00f3nap els\u0151 napj\u00e1n \u00e9rv\u00e9nyes minim\u00e1lb\u00e9r 1 sz\u00e1zal\u00e9ka, vagyis\u00a0<strong>2700\u00a0forint<\/strong>,<\/li>\n\n\n\n<li><strong>filmipari statiszta<\/strong>\u00a0eset\u00e9ben a h\u00f3nap els\u0151 napj\u00e1n \u00e9rv\u00e9nyes minim\u00e1lb\u00e9r 3 sz\u00e1zal\u00e9ka, azaz\u00a0<strong>8000\u00a0forint<\/strong>.<\/li>\n<\/ul>\n\n\n\n<p>Mindezek alapj\u00e1n <strong>2024. janu\u00e1r 1-t\u0151l bizonyos juttat\u00e1sokn\u00e1l \u00faj keretet kell alkalmazni<\/strong>, ezek<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>sportrendezv\u00e9nyre sz\u00f3l\u00f3 bel\u00e9p\u0151&nbsp;266.800 Ft\/\u00e9v (\u00e9rt\u00e9kig adhat\u00f3 ad\u00f3mentesen)<\/li>\n\n\n\n<li>kultur\u00e1lis szolg\u00e1ltat\u00e1sra sz\u00f3l\u00f3 bel\u00e9p\u0151&nbsp;266.800 Ft\/\u00e9v (\u00e9rt\u00e9kig adhat\u00f3 ad\u00f3mentesen)<\/li>\n\n\n\n<li>csek\u00e9ly \u00e9rt\u00e9k\u0171 aj\u00e1nd\u00e9k maximum 26.680 Ft (\u00e9rt\u00e9kben adhat\u00f3 egyes meghat\u00e1rozott juttat\u00e1sk\u00e9nt)<\/li>\n\n\n\n<li>t\u00e1vmunka k\u00f6lts\u00e9gt\u00e9r\u00edt\u00e9s havonta maximum 26.680 Ft (\u00e9rt\u00e9kben adhat\u00f3 ad\u00f3mentesen)<\/li>\n\n\n\n<li>rendezv\u00e9nyen \u00e1tadott aj\u00e1nd\u00e9kt\u00e1rgy \u00e9rt\u00e9ke j\u00f6v\u0151re legfeljebb 66.700 Ft (lehet egyes meghat\u00e1rozott juttat\u00e1sk\u00e9nt)<\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>2023. november 20-\u00e1n megjelent az 508\/2023. (XI.20.) Korm\u00e1nyrendelet, mely tartalmazza a minim\u00e1lb\u00e9r \u00e9s garant\u00e1lt b\u00e9rminimum 2023. december 1-t\u0151l hat\u00e1lyos \u00e9rt\u00e9k\u00e9t.\u00a0 A minim\u00e1lb\u00e9r 15%-kal 266.800,- Ft-ra, a garant\u00e1lt b\u00e9rminimum pedig 10%-kal 326.000,- Ft-ra n\u00f6vekszik. Minim\u00e1lb\u00e9r sz\u00e1mokban napi 8 \u00f3r\u00e1ban foglalkoztatott munkav\u00e1llal\u00f3 eset\u00e9n: Garant\u00e1lt b\u00e9rminimum sz\u00e1mokban napi 8 \u00f3r\u00e1ban foglalkoztatott munkav\u00e1llal\u00f3 eset\u00e9n: Term\u00e9szetesen r\u00e9szmunkaid\u0151s foglalkoztat\u00e1s eset\u00e9n ar\u00e1nyosan [&hellip;]<\/p>","protected":false},"author":3,"featured_media":4540,"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":[92],"tags":[53,46,44],"class_list":["post-4536","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ber-tb-hr","tag-ber","tag-garantalt-berminimum","tag-minimalber"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Sz\u00e1m\u00edtottunk r\u00e1, na de \u00e9pp DECEMBERT\u0150L? \u2013 minim\u00e1lb\u00e9r \u00e9s garant\u00e1lt b\u00e9rminimum v\u00e1ltoz\u00e1s 2023.12.01-t\u0151l - 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\/ber-tb-hr\/minimalber\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Sz\u00e1m\u00edtottunk r\u00e1, na de \u00e9pp DECEMBERT\u0150L? \u2013 minim\u00e1lb\u00e9r \u00e9s garant\u00e1lt b\u00e9rminimum v\u00e1ltoz\u00e1s 2023.12.01-t\u0151l - TAXENSE\" \/>\n<meta property=\"og:description\" content=\"2023. november 20-\u00e1n megjelent az 508\/2023. (XI.20.) Korm\u00e1nyrendelet, mely tartalmazza a minim\u00e1lb\u00e9r \u00e9s garant\u00e1lt b\u00e9rminimum 2023. december 1-t\u0151l hat\u00e1lyos \u00e9rt\u00e9k\u00e9t.\u00a0 A minim\u00e1lb\u00e9r 15%-kal 266.800,- Ft-ra, a garant\u00e1lt b\u00e9rminimum pedig 10%-kal 326.000,- Ft-ra n\u00f6vekszik. 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