{"id":4678,"date":"2026-10-07T17:34:41","date_gmt":"2026-10-07T15:34:41","guid":{"rendered":"https:\/\/taxense.hu\/?p=4678"},"modified":"2026-10-07T17:34:43","modified_gmt":"2026-10-07T15:34:43","slug":"fontos-valtozasok-februartol-extra-modositasok-az-efo-es-az-afa-alanyi-adomentesseg-teren","status":"publish","type":"post","link":"https:\/\/taxense.hu\/en\/ado-adovaltozas-adomegtakaritas-adooptimalizalas\/fontos-valtozasok-februartol-extra-modositasok-az-efo-es-az-afa-alanyi-adomentesseg-teren\/","title":{"rendered":"Fontos v\u00e1ltoz\u00e1sok febru\u00e1rt\u00f3l &#8211; Extra m\u00f3dos\u00edt\u00e1sok az EFO \u00e9s az \u00c1FA alanyi ad\u00f3mentess\u00e9g ter\u00e9n!"},"content":{"rendered":"<p>2025 elej\u00e9n m\u00e1r t\u00e1j\u00e9koztattunk az aktu\u00e1lis szab\u00e1lyokr\u00f3l, azonban egy soron k\u00edv\u00fcli, extra v\u00e1ltoz\u00e1s l\u00e9pett \u00e9letbe az egyszer\u0171s\u00edtett foglalkoztat\u00e1s (EFO) \u00e9s az \u00c1FA alanyi ad\u00f3mentess\u00e9g ter\u00fclet\u00e9n.<\/p>\n\n\n\n<p><strong>Fontos: Az \u00faj szab\u00e1lyok m\u00e1r hat\u00e1lyosak, ez\u00e9rt \u00e9rdemes id\u0151ben felk\u00e9sz\u00fclni!<\/strong><\/p>\n\n\n\n<p>L\u00e1ssuk a legfontosabb tudnival\u00f3kat!<\/p>\n\n\n\n<p><strong><span style=\"text-decoration: underline;\">Emelkedik az EFO k\u00f6zteher febru\u00e1r 1-j\u00e9t\u0151l<\/span><\/strong><\/p>\n\n\n\n<p><strong>2025. febru\u00e1r 1-j\u00e9t\u0151l az egyszer\u0171s\u00edtett foglalkoztat\u00e1s k\u00f6zterhei jelent\u0151sen emelkednek, ami f\u0151k\u00e9nt a mez\u0151gazdas\u00e1gban \u00e9s a turizmusban \u00e9rintett munk\u00e1ltat\u00f3kat \u00e9rinti.<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u00daj napi k\u00f6zterhek:<\/strong>\n<ul class=\"wp-block-list\">\n<li><strong>Id\u00e9nymunka<\/strong>: a minim\u00e1lb\u00e9r 0,75%-a, azaz <strong>2.200 Ft \/ nap<\/strong><\/li>\n\n\n\n<li><strong>Alkalmi munka<\/strong>: a minim\u00e1lb\u00e9r 1,5%-a, azaz <strong>4.400 Ft \/ nap<\/strong><\/li>\n\n\n\n<li><strong>Filmipari statiszta<\/strong>: v\u00e1ltozatlanul a minim\u00e1lb\u00e9r 3%-a, azaz <strong>8.800 Ft \/ na<\/strong>p<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>Fontos tudni:<\/strong>\n<ul class=\"wp-block-list\">\n<li>Az emelt k\u00f6zterheket<strong> 2025. febru\u00e1r 2-t\u00f3l kell alkalmazni<\/strong> az \u00faj jogviszonyokra.\n<ul class=\"wp-block-list\">\n<li>A magasabb EFO-k\u00f6lts\u00e9gek miatt <strong>\u00e9rdemes megvizsg\u00e1lni<\/strong>, hogy tov\u00e1bbra is ez-e a legmegfelel\u0151bb foglalkoztat\u00e1si forma.<\/li>\n\n\n\n<li>Az id\u00e9nymunka ter\u00fclet\u00e9n <strong>k\u00fcl\u00f6n\u00f6sen nagy terhet jelent<\/strong> a v\u00e1ltoz\u00e1s, ez\u00e9rt \u00e9rdemes m\u00e1s lehet\u0151s\u00e9geket is m\u00e9rlegelni.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>Nyugell\u00e1t\u00e1s sz\u00e1m\u00edt\u00e1si alapja:<\/strong>\n<ul class=\"wp-block-list\">\n<li>Id\u00e9nymunka: <strong>6.100 Ft \/ nap<\/strong><\/li>\n\n\n\n<li>Alkalmi munka: <strong>12.200 Ft \/ nap<\/strong><\/li>\n\n\n\n<li>Filmipari statiszta: <strong>8.100 Ft \/ nap<\/strong><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<p><strong><span style=\"text-decoration: underline;\">\u00c1FA alanyi ad\u00f3mentess\u00e9g: Megemelt \u00e9rt\u00e9khat\u00e1r \u00e9s visszamen\u0151leges v\u00e1laszt\u00e1si lehet\u0151s\u00e9g!<\/span><\/strong><\/p>\n\n\n\n<p><strong>Az alanyi ad\u00f3mentess\u00e9g v\u00e1laszt\u00e1s\u00e1ra jogos\u00edt\u00f3 \u00e9rt\u00e9khat\u00e1r 12 milli\u00f3 Ft-r\u00f3l 18 milli\u00f3 Ft-ra emelkedik<\/strong> <strong>2025. janu\u00e1r 1-j\u00e9t\u0151l visszamen\u0151legesen.<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Ez mit jelent?<\/strong>\n<ul class=\"wp-block-list\">\n<li>Azok a v\u00e1llalkoz\u00e1sok is v\u00e1laszthatj\u00e1k az alanyi ad\u00f3mentess\u00e9get <strong>2025-re<\/strong>, akik ezt kor\u00e1bban nem tett\u00e9k meg, mert a 12 milli\u00f3 Ft-os hat\u00e1r felett voltak.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>Fontos hat\u00e1rid\u0151: 2025. febru\u00e1r 28.<\/strong>\n<ul class=\"wp-block-list\">\n<li>Ha 2024-ben a bev\u00e9teled meghaladta a <strong>12 milli\u00f3 Ft-ot<\/strong>, de <strong>18 milli\u00f3 Ft alatt maradt<\/strong>, akkor <strong>febru\u00e1r 28-ig m\u00e9g beny\u00fajthatod a NAV-hoz a nyilatkozatot<\/strong>, \u00e9s visszamen\u0151legesen k\u00e9rheted az alanyi ad\u00f3mentess\u00e9get!<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>Kinek \u00e9rdemes \u00e9lnie a lehet\u0151s\u00e9ggel?<\/strong>\n<ul class=\"wp-block-list\">\n<li>Ha 2025-ben sem l\u00e9ped \u00e1t a <strong>18 milli\u00f3 Ft-os hat\u00e1rt<\/strong>, akkor <strong>\u00e9rdemes v\u00e1lasztani<\/strong> az alanyi ad\u00f3mentess\u00e9get, hiszen \u00edgy <strong>nem kell \u00e1f\u00e1t felsz\u00e1m\u00edtanod \u00e9s fizetned<\/strong>!<\/li>\n\n\n\n<li>A v\u00e1ltoz\u00e1s v<strong>isszamen\u0151legesen is alkalmazhat\u00f3<\/strong>, \u00edgy <strong>2025. janu\u00e1r 1-j\u00e9t\u0151l \u00e1famentes lehetsz, ha jogosult vagy r\u00e1<\/strong>!<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>2025 elej\u00e9n m\u00e1r t\u00e1j\u00e9koztattunk az aktu\u00e1lis szab\u00e1lyokr\u00f3l, azonban egy soron k\u00edv\u00fcli, extra v\u00e1ltoz\u00e1s l\u00e9pett \u00e9letbe az egyszer\u0171s\u00edtett foglalkoztat\u00e1s (EFO) \u00e9s az \u00c1FA alanyi ad\u00f3mentess\u00e9g ter\u00fclet\u00e9n. Fontos: Az \u00faj szab\u00e1lyok m\u00e1r hat\u00e1lyosak, ez\u00e9rt \u00e9rdemes id\u0151ben felk\u00e9sz\u00fclni! L\u00e1ssuk a legfontosabb tudnival\u00f3kat! Emelkedik az EFO k\u00f6zteher febru\u00e1r 1-j\u00e9t\u0151l 2025. febru\u00e1r 1-j\u00e9t\u0151l az egyszer\u0171s\u00edtett foglalkoztat\u00e1s k\u00f6zterhei jelent\u0151sen emelkednek, ami [&hellip;]<\/p>","protected":false},"author":3,"featured_media":4679,"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":"set","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":[47,48,143,159,34],"class_list":["post-4678","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ado-adovaltozas-adomegtakaritas-adooptimalizalas","tag-ado","tag-adovaltozas","tag-afa","tag-alanyi-adomentesseg","tag-efo"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Fontos v\u00e1ltoz\u00e1sok febru\u00e1rt\u00f3l - Extra m\u00f3dos\u00edt\u00e1sok az EFO \u00e9s az \u00c1FA alanyi ad\u00f3mentess\u00e9g ter\u00e9n! - 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\/fontos-valtozasok-februartol-extra-modositasok-az-efo-es-az-afa-alanyi-adomentesseg-teren\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Fontos v\u00e1ltoz\u00e1sok febru\u00e1rt\u00f3l - Extra m\u00f3dos\u00edt\u00e1sok az EFO \u00e9s az \u00c1FA alanyi ad\u00f3mentess\u00e9g ter\u00e9n! - TAXENSE\" \/>\n<meta property=\"og:description\" content=\"2025 elej\u00e9n m\u00e1r t\u00e1j\u00e9koztattunk az aktu\u00e1lis szab\u00e1lyokr\u00f3l, azonban egy soron k\u00edv\u00fcli, extra v\u00e1ltoz\u00e1s l\u00e9pett \u00e9letbe az egyszer\u0171s\u00edtett foglalkoztat\u00e1s (EFO) \u00e9s az \u00c1FA alanyi ad\u00f3mentess\u00e9g ter\u00fclet\u00e9n. 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