{"id":4701,"date":"2026-10-27T14:12:20","date_gmt":"2026-10-27T13:12:20","guid":{"rendered":"https:\/\/taxense.hu\/?p=4701"},"modified":"2026-10-27T14:12:24","modified_gmt":"2026-10-27T13:12:24","slug":"tarsadalombiztositasi-valtozasok-2026-jarulekok-uj-jogviszony-digitalizacio","status":"publish","type":"post","link":"https:\/\/taxense.hu\/en\/ado-adovaltozas-adomegtakaritas-adooptimalizalas\/tarsadalombiztositasi-valtozasok-2026-jarulekok-uj-jogviszony-digitalizacio\/","title":{"rendered":"T\u00e1rsadalombiztos\u00edt\u00e1si v\u00e1ltoz\u00e1sok 2026 \u2013 j\u00e1rul\u00e9kok, \u00faj jogviszony, digitaliz\u00e1ci\u00f3"},"content":{"rendered":"<p>A 2026-os \u00e9v a t\u00e1rsadalombiztos\u00edt\u00e1s ter\u00fclet\u00e9n is t\u00f6bb l\u00e9nyeges v\u00e1ltoz\u00e1st hoz.<br>\u00c9rinti az eg\u00e9szs\u00e9g\u00fcgyi szolg\u00e1ltat\u00e1si j\u00e1rul\u00e9k \u00f6sszeg\u00e9t, a j\u00e1rul\u00e9kalap-sz\u00e1m\u00edt\u00e1st, az egy\u00e9ni v\u00e1llalkoz\u00f3k bevall\u00e1si k\u00f6telezetts\u00e9g\u00e9t, bevezet egy \u00faj jogviszonyt\u00edpust, valamint megsz\u00fcnteti a pap\u00edralap\u00fa TB-kisk\u00f6nyvet.<\/p>\n\n\n\n<p>Az al\u00e1bbiakban \u00f6sszefoglaltuk a legfontosabb tudnival\u00f3kat.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p><strong><span style=\"text-decoration: underline;\">Eg\u00e9szs\u00e9g\u00fcgyi szolg\u00e1ltat\u00e1si j\u00e1rul\u00e9k emelked\u00e9se<\/span><\/strong><\/p>\n\n\n\n<p>2026. janu\u00e1r 1-j\u00e9t\u0151l az eg\u00e9szs\u00e9g\u00fcgyi szolg\u00e1ltat\u00e1si j\u00e1rul\u00e9k \u00f6sszege:<\/p>\n\n\n\n<p><strong>12 300 Ft \/ h\u00f3<\/strong><br>(<strong>410 Ft \/ nap<\/strong>)<\/p>\n\n\n\n<p>A kor\u00e1bbi 11 800 Ft-os havi \u00f6sszeghez k\u00e9pest ez emelked\u00e9st jelent.<\/p>\n\n\n\n<p><strong>Kik \u00e9rintettek?<\/strong><\/p>\n\n\n\n<p>Els\u0151sorban azok, akik nem rendelkeznek biztos\u00edtott jogviszonnyal, p\u00e9ld\u00e1ul:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>nem \u00e1llnak munkaviszonyban,<\/li>\n\n\n\n<li>nem egy\u00e9ni vagy t\u00e1rsas v\u00e1llalkoz\u00f3k,<\/li>\n\n\n\n<li>nem r\u00e9szes\u00fclnek m\u00e1s jogc\u00edmen biztos\u00edt\u00e1sban.<\/li>\n<\/ul>\n\n\n\n<p><strong>Mi\u00e9rt fontos?<\/strong><\/p>\n\n\n\n<p>Ennek megfizet\u00e9se biztos\u00edtja az alapvet\u0151 eg\u00e9szs\u00e9g\u00fcgyi ell\u00e1t\u00e1sra val\u00f3 jogosults\u00e1got.<br>A biztos\u00edt\u00e1si jogviszony rendezetts\u00e9ge elengedhetetlen \u2013 k\u00fcl\u00f6n\u00f6sen ellen\u0151rz\u00e9sek vagy eg\u00e9szs\u00e9g\u00fcgyi ell\u00e1t\u00e1s ig\u00e9nybev\u00e9tele eset\u00e9n.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p><strong><span style=\"text-decoration: underline;\">Megsz\u0171nik a \u201er\u00f3zsasz\u00edn TB-kisk\u00f6nyv\u201d \u2013 teljes digitaliz\u00e1ci\u00f3<\/span><\/strong><\/p>\n\n\n\n<p>2026. janu\u00e1r 1-j\u00e9t\u0151l megsz\u0171nik a pap\u00edralap\u00fa t\u00e1rsadalombiztos\u00edt\u00e1si kisk\u00f6nyv.<\/p>\n\n\n\n<ol start=\"2026\" class=\"wp-block-list\"><\/ol>\n\n\n\n<p>A TB-kisk\u00f6nyv \u00e9vtizedeken kereszt\u00fcl a biztos\u00edt\u00e1si jogviszonyok igazol\u00e1s\u00e1ra szolg\u00e1lt, azonban a teljes k\u00f6r\u0171 elektronikus nyilv\u00e1ntart\u00e1si rendszer bevezet\u00e9s\u00e9vel fenntart\u00e1sa indokolatlann\u00e1 v\u00e1lt.<\/p>\n\n\n\n<p><strong>Mi\u00e9rt sz\u0171nik meg?<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>A biztos\u00edt\u00e1si adatokat m\u00e1r jelenleg is k\u00f6zponti, digit\u00e1lis rendszerben vezetik.<\/li>\n\n\n\n<li>A NAV \u00e9s a t\u00e1rsadalombiztos\u00edt\u00e1si szervek online adatkapcsolattal dolgoznak.<\/li>\n\n\n\n<li>A pap\u00edralap\u00fa dokumentum p\u00e1rhuzamos adminisztr\u00e1ci\u00f3t jelentett.<\/li>\n\n\n\n<li>A digitaliz\u00e1ci\u00f3 cs\u00f6kkenti az adatelt\u00e9r\u00e9sek \u00e9s hib\u00e1k kock\u00e1zat\u00e1t.<\/li>\n<\/ul>\n\n\n\n<p>A c\u00e9l:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>adminisztr\u00e1ci\u00f3cs\u00f6kkent\u00e9s<\/li>\n\n\n\n<li>egys\u00e9ges digit\u00e1lis nyilv\u00e1ntart\u00e1s<\/li>\n\n\n\n<li>egyszer\u0171bb HR-folyamatok<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p><strong>Mit jelent ez a gyakorlatban?<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>2025. december 31-ig bel\u00e9p\u0151 munkav\u00e1llal\u00f3t\u00f3l m\u00e9g be kell k\u00e9rni a TB-kisk\u00f6nyvet.<\/li>\n\n\n\n<li>2026. janu\u00e1r 1-j\u00e9t\u0151l a munk\u00e1ltat\u00f3 k\u00f6teles azt visszaadni \u00e1tv\u00e9teli elismerv\u00e9nnyel.<\/li>\n\n\n\n<li>A visszaad\u00e1s legk\u00e9s\u0151bb a munkaviszony megsz\u0171n\u00e9sekor k\u00f6telez\u0151.<\/li>\n<\/ul>\n\n\n\n<p><strong>Meg\u0151rz\u00e9si szab\u00e1ly:<\/strong><\/p>\n\n\n\n<p>A munkav\u00e1llal\u00f3 k\u00f6teles a TB-kisk\u00f6nyvet a nyugd\u00edjba vonul\u00e1st k\u00f6vet\u0151 5 \u00e9vig meg\u0151rizni.<\/p>\n\n\n\n<p>Ha a visszaad\u00e1s meghi\u00fasul, a munk\u00e1ltat\u00f3 k\u00f6teles azt meg\u0151rizni az adott szem\u00e9ly nyugd\u00edjkorhat\u00e1r\u00e1nak bet\u00f6lt\u00e9s\u00e9t k\u00f6vet\u0151 5 \u00e9vig.<\/p>\n\n\n\n<p><strong>Mit jelent ez a v\u00e1llalkoz\u00e1sok sz\u00e1m\u00e1ra?<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>HR-folyamatok friss\u00edt\u00e9se sz\u00fcks\u00e9ges<\/li>\n\n\n\n<li>dokument\u00e1lt \u00e1tad\u00e1s-\u00e1tv\u00e9tel javasolt<\/li>\n\n\n\n<li>bels\u0151 nyilv\u00e1ntart\u00e1s rendez\u00e9se indokolt<\/li>\n<\/ul>\n\n\n\n<p>Hossz\u00fa t\u00e1von ez egyszer\u0171s\u00edt\u00e9st jelent, az \u00e1tmeneti id\u0151szak azonban fokozott figyelmet ig\u00e9nyel.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p><strong><span style=\"text-decoration: underline;\">Minimum j\u00e1rul\u00e9kalap egys\u00e9ges\u00edt\u00e9se<\/span><\/strong><\/p>\n\n\n\n<p>2026-t\u00f3l megsz\u0171nik a 112,5%-os szocho-minimum alap.<\/p>\n\n\n\n<p>Kor\u00e1bban:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>szocho minimum alap: 112,5%<\/li>\n\n\n\n<li>TB j\u00e1rul\u00e9k minimum alap: 100%<\/li>\n<\/ul>\n\n\n\n<p>2026-t\u00f3l:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>mindk\u00e9t esetben <strong>100%<\/strong> lesz a minimum (minim\u00e1lb\u00e9r vagy garant\u00e1lt b\u00e9rminimum).<\/li>\n<\/ul>\n\n\n\n<p><strong>Mit jelent ez?<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>alacsonyabb j\u00e1rul\u00e9kalap a szocho eset\u00e9ben,<\/li>\n\n\n\n<li>kisebb fizet\u00e9si k\u00f6telezetts\u00e9g minim\u00e1lb\u00e9rre alapozott esetekben,<\/li>\n\n\n\n<li>egys\u00e9ges \u00e9s \u00e1tl\u00e1that\u00f3bb sz\u00e1m\u00edt\u00e1si rendszer.<\/li>\n<\/ul>\n\n\n\n<p>Ez k\u00fcl\u00f6n\u00f6sen az egy\u00e9ni v\u00e1llalkoz\u00f3kat \u00e9s kisebb v\u00e1llalkoz\u00e1sokat \u00e9rinti pozit\u00edvan.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p><strong><span style=\"text-decoration: underline;\">Negyed\u00e9ves bevall\u00e1si k\u00f6telezetts\u00e9g egy\u00e9ni v\u00e1llalkoz\u00f3kn\u00e1l<\/span><\/strong><\/p>\n\n\n\n<p>2026-t\u00f3l nemcsak az \u00e1tal\u00e1nyad\u00f3z\u00f3k, hanem az \u00e1ltal\u00e1nos v\u00e1llalkoz\u00f3i j\u00f6vedelem szerinti ad\u00f3z\u00e1st v\u00e1laszt\u00f3 egy\u00e9ni v\u00e1llalkoz\u00f3k is negyed\u00e9vente vallj\u00e1k be \u00e9s fizetik meg a szoch\u00f3t.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>A bevall\u00e1s havonk\u00e9nti bont\u00e1st tartalmaz.<\/li>\n\n\n\n<li>Fizet\u00e9si hat\u00e1rid\u0151: a negyed\u00e9vet k\u00f6vet\u0151 h\u00f3nap 12. napja.<\/li>\n<\/ul>\n\n\n\n<p>Ez egys\u00e9ges\u00edti az egy\u00e9ni v\u00e1llalkoz\u00f3k bevall\u00e1si rendszer\u00e9t.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p><strong><span style=\"text-decoration: underline;\">\u00daj jogviszony: Tart\u00f3s megb\u00edz\u00e1si jogviszony<\/span><\/strong><\/p>\n\n\n\n<p>2026. janu\u00e1r 1-j\u00e9t\u0151l bevezet\u00e9sre ker\u00fcl a \u201etart\u00f3s megb\u00edz\u00e1si jogviszony\u201d.<\/p>\n\n\n\n<ol start=\"2026\" class=\"wp-block-list\"><\/ol>\n\n\n\n<p>Ha a foglalkoztat\u00f3 \u00edgy jelenti be a jogviszonyt:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>biztos\u00edtotti st\u00e1tusz keletkezik,<\/li>\n\n\n\n<li>legal\u00e1bb a minim\u00e1lb\u00e9r 30%-a ut\u00e1n TB \u00e9s szocho fizet\u00e9si k\u00f6telezetts\u00e9g \u00e1ll fenn<br>(KIVA eset\u00e9n elt\u00e9r\u0151 szab\u00e1ly \u00e9rv\u00e9nyes\u00fcl).<\/li>\n<\/ul>\n\n\n\n<p>Ez hosszabb t\u00e1v\u00fa megb\u00edz\u00e1si szerz\u0151d\u00e9sek eset\u00e9n jelent adminisztrat\u00edv \u00e9s j\u00e1rul\u00e9kfizet\u00e9si k\u00f6vetkezm\u00e9nyt. A konstrukci\u00f3 tervez\u00e9st ig\u00e9nyel.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p><strong><span style=\"text-decoration: underline;\">\u00d6sszegz\u00e9s \u2013 Mit hoz 2026 a TB ter\u00fclet\u00e9n?<\/span><\/strong><\/p>\n\n\n\n<p>2026 a harmoniz\u00e1l\u00e1s \u00e9s digitaliz\u00e1ci\u00f3 \u00e9ve a t\u00e1rsadalombiztos\u00edt\u00e1sban:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>emelkedik az eg\u00e9szs\u00e9g\u00fcgyi szolg\u00e1ltat\u00e1si j\u00e1rul\u00e9k,<\/li>\n\n\n\n<li>megsz\u0171nik a pap\u00edralap\u00fa TB-kisk\u00f6nyv,<\/li>\n\n\n\n<li>egys\u00e9gesedik a minimum j\u00e1rul\u00e9kalap,<\/li>\n\n\n\n<li>v\u00e1ltozik az egy\u00e9ni v\u00e1llalkoz\u00f3k bevall\u00e1si rendje,<\/li>\n\n\n\n<li>\u00faj megb\u00edz\u00e1si jogviszony jelenik meg.<\/li>\n<\/ul>\n\n\n\n<p>A v\u00e1ltoz\u00e1sok egyszerre jelentenek egyszer\u0171s\u00edt\u00e9st \u00e9s \u00faj adminisztrat\u00edv feladatokat.<\/p>","protected":false},"excerpt":{"rendered":"<p>A 2026-os \u00e9v a t\u00e1rsadalombiztos\u00edt\u00e1s ter\u00fclet\u00e9n is t\u00f6bb l\u00e9nyeges v\u00e1ltoz\u00e1st hoz.\u00c9rinti az eg\u00e9szs\u00e9g\u00fcgyi szolg\u00e1ltat\u00e1si j\u00e1rul\u00e9k \u00f6sszeg\u00e9t, a j\u00e1rul\u00e9kalap-sz\u00e1m\u00edt\u00e1st, az egy\u00e9ni v\u00e1llalkoz\u00f3k bevall\u00e1si k\u00f6telezetts\u00e9g\u00e9t, bevezet egy \u00faj jogviszonyt\u00edpust, valamint megsz\u00fcnteti a pap\u00edralap\u00fa TB-kisk\u00f6nyvet. Az al\u00e1bbiakban \u00f6sszefoglaltuk a legfontosabb tudnival\u00f3kat. Eg\u00e9szs\u00e9g\u00fcgyi szolg\u00e1ltat\u00e1si j\u00e1rul\u00e9k emelked\u00e9se 2026. janu\u00e1r 1-j\u00e9t\u0151l az eg\u00e9szs\u00e9g\u00fcgyi szolg\u00e1ltat\u00e1si j\u00e1rul\u00e9k \u00f6sszege: 12 300 Ft \/ h\u00f3(410 [&hellip;]<\/p>","protected":false},"author":3,"featured_media":4702,"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":[43,92],"tags":[47,167,86],"class_list":["post-4701","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ado-adovaltozas-adomegtakaritas-adooptimalizalas","category-ber-tb-hr","tag-ado","tag-digitalizacio","tag-tb"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>T\u00e1rsadalombiztos\u00edt\u00e1si v\u00e1ltoz\u00e1sok 2026 \u2013 j\u00e1rul\u00e9kok, \u00faj jogviszony, digitaliz\u00e1ci\u00f3 - 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\/tarsadalombiztositasi-valtozasok-2026-jarulekok-uj-jogviszony-digitalizacio\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"T\u00e1rsadalombiztos\u00edt\u00e1si v\u00e1ltoz\u00e1sok 2026 \u2013 j\u00e1rul\u00e9kok, \u00faj jogviszony, digitaliz\u00e1ci\u00f3 - TAXENSE\" \/>\n<meta property=\"og:description\" content=\"A 2026-os \u00e9v a t\u00e1rsadalombiztos\u00edt\u00e1s ter\u00fclet\u00e9n is t\u00f6bb l\u00e9nyeges v\u00e1ltoz\u00e1st hoz.\u00c9rinti az eg\u00e9szs\u00e9g\u00fcgyi szolg\u00e1ltat\u00e1si j\u00e1rul\u00e9k \u00f6sszeg\u00e9t, a j\u00e1rul\u00e9kalap-sz\u00e1m\u00edt\u00e1st, az egy\u00e9ni v\u00e1llalkoz\u00f3k bevall\u00e1si k\u00f6telezetts\u00e9g\u00e9t, bevezet egy \u00faj jogviszonyt\u00edpust, valamint megsz\u00fcnteti a pap\u00edralap\u00fa TB-kisk\u00f6nyvet. Az al\u00e1bbiakban \u00f6sszefoglaltuk a legfontosabb tudnival\u00f3kat. Eg\u00e9szs\u00e9g\u00fcgyi szolg\u00e1ltat\u00e1si j\u00e1rul\u00e9k emelked\u00e9se 2026. janu\u00e1r 1-j\u00e9t\u0151l az eg\u00e9szs\u00e9g\u00fcgyi szolg\u00e1ltat\u00e1si j\u00e1rul\u00e9k \u00f6sszege: 12 300 Ft \/ h\u00f3(410 [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/taxense.hu\/en\/ado-adovaltozas-adomegtakaritas-adooptimalizalas\/tarsadalombiztositasi-valtozasok-2026-jarulekok-uj-jogviszony-digitalizacio\/\" \/>\n<meta property=\"og:site_name\" content=\"TAXENSE\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/TaxenseConsulting\" \/>\n<meta property=\"article:published_time\" content=\"2026-10-27T13:12:20+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-10-27T13:12:24+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/taxense.hu\/wp-content\/uploads\/2026\/10\/31.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1080\" \/>\n\t<meta property=\"og:image:height\" content=\"1080\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"taxense\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"taxense\" \/>\n\t<meta name=\"twitter:label2\" content=\"Estimated reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/taxense.hu\/ado-adovaltozas-adomegtakaritas-adooptimalizalas\/tarsadalombiztositasi-valtozasok-2026-jarulekok-uj-jogviszony-digitalizacio\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/taxense.hu\/ado-adovaltozas-adomegtakaritas-adooptimalizalas\/tarsadalombiztositasi-valtozasok-2026-jarulekok-uj-jogviszony-digitalizacio\/\"},\"author\":{\"name\":\"taxense\",\"@id\":\"https:\/\/taxense.hu\/#\/schema\/person\/79562aabdb95e5ffe5dc64436550bba6\"},\"headline\":\"T\u00e1rsadalombiztos\u00edt\u00e1si v\u00e1ltoz\u00e1sok 2026 \u2013 j\u00e1rul\u00e9kok, \u00faj jogviszony, digitaliz\u00e1ci\u00f3\",\"datePublished\":\"2026-10-27T13:12:20+00:00\",\"dateModified\":\"2026-10-27T13:12:24+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/taxense.hu\/ado-adovaltozas-adomegtakaritas-adooptimalizalas\/tarsadalombiztositasi-valtozasok-2026-jarulekok-uj-jogviszony-digitalizacio\/\"},\"wordCount\":864,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/taxense.hu\/#organization\"},\"image\":{\"@id\":\"https:\/\/taxense.hu\/ado-adovaltozas-adomegtakaritas-adooptimalizalas\/tarsadalombiztositasi-valtozasok-2026-jarulekok-uj-jogviszony-digitalizacio\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/taxense.hu\/wp-content\/uploads\/2026\/10\/31.jpg\",\"keywords\":[\"ad\u00f3\",\"digitaliz\u00e1ci\u00f3\",\"tb\"],\"articleSection\":[\"ad\u00f3\",\"b\u00e9r-TB-HR\"],\"inLanguage\":\"en-GB\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/taxense.hu\/ado-adovaltozas-adomegtakaritas-adooptimalizalas\/tarsadalombiztositasi-valtozasok-2026-jarulekok-uj-jogviszony-digitalizacio\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/taxense.hu\/ado-adovaltozas-adomegtakaritas-adooptimalizalas\/tarsadalombiztositasi-valtozasok-2026-jarulekok-uj-jogviszony-digitalizacio\/\",\"url\":\"https:\/\/taxense.hu\/ado-adovaltozas-adomegtakaritas-adooptimalizalas\/tarsadalombiztositasi-valtozasok-2026-jarulekok-uj-jogviszony-digitalizacio\/\",\"name\":\"T\u00e1rsadalombiztos\u00edt\u00e1si v\u00e1ltoz\u00e1sok 2026 \u2013 j\u00e1rul\u00e9kok, \u00faj jogviszony, digitaliz\u00e1ci\u00f3 - TAXENSE\",\"isPartOf\":{\"@id\":\"https:\/\/taxense.hu\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/taxense.hu\/ado-adovaltozas-adomegtakaritas-adooptimalizalas\/tarsadalombiztositasi-valtozasok-2026-jarulekok-uj-jogviszony-digitalizacio\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/taxense.hu\/ado-adovaltozas-adomegtakaritas-adooptimalizalas\/tarsadalombiztositasi-valtozasok-2026-jarulekok-uj-jogviszony-digitalizacio\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/taxense.hu\/wp-content\/uploads\/2026\/10\/31.jpg\",\"datePublished\":\"2026-10-27T13:12:20+00:00\",\"dateModified\":\"2026-10-27T13:12:24+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/taxense.hu\/ado-adovaltozas-adomegtakaritas-adooptimalizalas\/tarsadalombiztositasi-valtozasok-2026-jarulekok-uj-jogviszony-digitalizacio\/#breadcrumb\"},\"inLanguage\":\"en-GB\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/taxense.hu\/ado-adovaltozas-adomegtakaritas-adooptimalizalas\/tarsadalombiztositasi-valtozasok-2026-jarulekok-uj-jogviszony-digitalizacio\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-GB\",\"@id\":\"https:\/\/taxense.hu\/ado-adovaltozas-adomegtakaritas-adooptimalizalas\/tarsadalombiztositasi-valtozasok-2026-jarulekok-uj-jogviszony-digitalizacio\/#primaryimage\",\"url\":\"https:\/\/taxense.hu\/wp-content\/uploads\/2026\/10\/31.jpg\",\"contentUrl\":\"https:\/\/taxense.hu\/wp-content\/uploads\/2026\/10\/31.jpg\",\"width\":1080,\"height\":1080},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/taxense.hu\/ado-adovaltozas-adomegtakaritas-adooptimalizalas\/tarsadalombiztositasi-valtozasok-2026-jarulekok-uj-jogviszony-digitalizacio\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Kezd\u0151lap\",\"item\":\"https:\/\/taxense.hu\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"T\u00e1rsadalombiztos\u00edt\u00e1si v\u00e1ltoz\u00e1sok 2026 \u2013 j\u00e1rul\u00e9kok, \u00faj jogviszony, digitaliz\u00e1ci\u00f3\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/taxense.hu\/#website\",\"url\":\"https:\/\/taxense.hu\/\",\"name\":\"TAXENSE\",\"description\":\"CONSULTING\",\"publisher\":{\"@id\":\"https:\/\/taxense.hu\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/taxense.hu\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-GB\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/taxense.hu\/#organization\",\"name\":\"TAXENSE\",\"url\":\"https:\/\/taxense.hu\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-GB\",\"@id\":\"https:\/\/taxense.hu\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/taxense.hu\/wp-content\/uploads\/2021\/09\/taxense_logo_72dp_uj2.png\",\"contentUrl\":\"https:\/\/taxense.hu\/wp-content\/uploads\/2021\/09\/taxense_logo_72dp_uj2.png\",\"width\":204,\"height\":64,\"caption\":\"TAXENSE\"},\"image\":{\"@id\":\"https:\/\/taxense.hu\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/TaxenseConsulting\",\"https:\/\/www.instagram.com\/taxenseconsulting\/\",\"https:\/\/www.linkedin.com\/company\/taxenseconsulting\/about\/\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/taxense.hu\/#\/schema\/person\/79562aabdb95e5ffe5dc64436550bba6\",\"name\":\"taxense\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-GB\",\"@id\":\"https:\/\/taxense.hu\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/a9ba9699866ef130c54e608377e982ada98107aeaba719b3d6f8b1ddb5a0b8da?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/a9ba9699866ef130c54e608377e982ada98107aeaba719b3d6f8b1ddb5a0b8da?s=96&d=mm&r=g\",\"caption\":\"taxense\"},\"url\":\"https:\/\/taxense.hu\/en\/author\/taxense\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"T\u00e1rsadalombiztos\u00edt\u00e1si v\u00e1ltoz\u00e1sok 2026 \u2013 j\u00e1rul\u00e9kok, \u00faj jogviszony, digitaliz\u00e1ci\u00f3 - TAXENSE","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/taxense.hu\/en\/ado-adovaltozas-adomegtakaritas-adooptimalizalas\/tarsadalombiztositasi-valtozasok-2026-jarulekok-uj-jogviszony-digitalizacio\/","og_locale":"en_GB","og_type":"article","og_title":"T\u00e1rsadalombiztos\u00edt\u00e1si v\u00e1ltoz\u00e1sok 2026 \u2013 j\u00e1rul\u00e9kok, \u00faj jogviszony, digitaliz\u00e1ci\u00f3 - TAXENSE","og_description":"A 2026-os \u00e9v a t\u00e1rsadalombiztos\u00edt\u00e1s ter\u00fclet\u00e9n is t\u00f6bb l\u00e9nyeges v\u00e1ltoz\u00e1st hoz.\u00c9rinti az eg\u00e9szs\u00e9g\u00fcgyi szolg\u00e1ltat\u00e1si j\u00e1rul\u00e9k \u00f6sszeg\u00e9t, a j\u00e1rul\u00e9kalap-sz\u00e1m\u00edt\u00e1st, az egy\u00e9ni v\u00e1llalkoz\u00f3k bevall\u00e1si k\u00f6telezetts\u00e9g\u00e9t, bevezet egy \u00faj jogviszonyt\u00edpust, valamint megsz\u00fcnteti a pap\u00edralap\u00fa TB-kisk\u00f6nyvet. Az al\u00e1bbiakban \u00f6sszefoglaltuk a legfontosabb tudnival\u00f3kat. Eg\u00e9szs\u00e9g\u00fcgyi szolg\u00e1ltat\u00e1si j\u00e1rul\u00e9k emelked\u00e9se 2026. janu\u00e1r 1-j\u00e9t\u0151l az eg\u00e9szs\u00e9g\u00fcgyi szolg\u00e1ltat\u00e1si j\u00e1rul\u00e9k \u00f6sszege: 12 300 Ft \/ h\u00f3(410 [&hellip;]","og_url":"https:\/\/taxense.hu\/en\/ado-adovaltozas-adomegtakaritas-adooptimalizalas\/tarsadalombiztositasi-valtozasok-2026-jarulekok-uj-jogviszony-digitalizacio\/","og_site_name":"TAXENSE","article_publisher":"https:\/\/www.facebook.com\/TaxenseConsulting","article_published_time":"2026-10-27T13:12:20+00:00","article_modified_time":"2026-10-27T13:12:24+00:00","og_image":[{"width":1080,"height":1080,"url":"https:\/\/taxense.hu\/wp-content\/uploads\/2026\/10\/31.jpg","type":"image\/jpeg"}],"author":"taxense","twitter_card":"summary_large_image","twitter_misc":{"Written by":"taxense","Estimated reading time":"4 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/taxense.hu\/ado-adovaltozas-adomegtakaritas-adooptimalizalas\/tarsadalombiztositasi-valtozasok-2026-jarulekok-uj-jogviszony-digitalizacio\/#article","isPartOf":{"@id":"https:\/\/taxense.hu\/ado-adovaltozas-adomegtakaritas-adooptimalizalas\/tarsadalombiztositasi-valtozasok-2026-jarulekok-uj-jogviszony-digitalizacio\/"},"author":{"name":"taxense","@id":"https:\/\/taxense.hu\/#\/schema\/person\/79562aabdb95e5ffe5dc64436550bba6"},"headline":"T\u00e1rsadalombiztos\u00edt\u00e1si v\u00e1ltoz\u00e1sok 2026 \u2013 j\u00e1rul\u00e9kok, \u00faj jogviszony, digitaliz\u00e1ci\u00f3","datePublished":"2026-10-27T13:12:20+00:00","dateModified":"2026-10-27T13:12:24+00:00","mainEntityOfPage":{"@id":"https:\/\/taxense.hu\/ado-adovaltozas-adomegtakaritas-adooptimalizalas\/tarsadalombiztositasi-valtozasok-2026-jarulekok-uj-jogviszony-digitalizacio\/"},"wordCount":864,"commentCount":0,"publisher":{"@id":"https:\/\/taxense.hu\/#organization"},"image":{"@id":"https:\/\/taxense.hu\/ado-adovaltozas-adomegtakaritas-adooptimalizalas\/tarsadalombiztositasi-valtozasok-2026-jarulekok-uj-jogviszony-digitalizacio\/#primaryimage"},"thumbnailUrl":"https:\/\/taxense.hu\/wp-content\/uploads\/2026\/10\/31.jpg","keywords":["ad\u00f3","digitaliz\u00e1ci\u00f3","tb"],"articleSection":["ad\u00f3","b\u00e9r-TB-HR"],"inLanguage":"en-GB","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/taxense.hu\/ado-adovaltozas-adomegtakaritas-adooptimalizalas\/tarsadalombiztositasi-valtozasok-2026-jarulekok-uj-jogviszony-digitalizacio\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/taxense.hu\/ado-adovaltozas-adomegtakaritas-adooptimalizalas\/tarsadalombiztositasi-valtozasok-2026-jarulekok-uj-jogviszony-digitalizacio\/","url":"https:\/\/taxense.hu\/ado-adovaltozas-adomegtakaritas-adooptimalizalas\/tarsadalombiztositasi-valtozasok-2026-jarulekok-uj-jogviszony-digitalizacio\/","name":"T\u00e1rsadalombiztos\u00edt\u00e1si v\u00e1ltoz\u00e1sok 2026 \u2013 j\u00e1rul\u00e9kok, \u00faj jogviszony, digitaliz\u00e1ci\u00f3 - TAXENSE","isPartOf":{"@id":"https:\/\/taxense.hu\/#website"},"primaryImageOfPage":{"@id":"https:\/\/taxense.hu\/ado-adovaltozas-adomegtakaritas-adooptimalizalas\/tarsadalombiztositasi-valtozasok-2026-jarulekok-uj-jogviszony-digitalizacio\/#primaryimage"},"image":{"@id":"https:\/\/taxense.hu\/ado-adovaltozas-adomegtakaritas-adooptimalizalas\/tarsadalombiztositasi-valtozasok-2026-jarulekok-uj-jogviszony-digitalizacio\/#primaryimage"},"thumbnailUrl":"https:\/\/taxense.hu\/wp-content\/uploads\/2026\/10\/31.jpg","datePublished":"2026-10-27T13:12:20+00:00","dateModified":"2026-10-27T13:12:24+00:00","breadcrumb":{"@id":"https:\/\/taxense.hu\/ado-adovaltozas-adomegtakaritas-adooptimalizalas\/tarsadalombiztositasi-valtozasok-2026-jarulekok-uj-jogviszony-digitalizacio\/#breadcrumb"},"inLanguage":"en-GB","potentialAction":[{"@type":"ReadAction","target":["https:\/\/taxense.hu\/ado-adovaltozas-adomegtakaritas-adooptimalizalas\/tarsadalombiztositasi-valtozasok-2026-jarulekok-uj-jogviszony-digitalizacio\/"]}]},{"@type":"ImageObject","inLanguage":"en-GB","@id":"https:\/\/taxense.hu\/ado-adovaltozas-adomegtakaritas-adooptimalizalas\/tarsadalombiztositasi-valtozasok-2026-jarulekok-uj-jogviszony-digitalizacio\/#primaryimage","url":"https:\/\/taxense.hu\/wp-content\/uploads\/2026\/10\/31.jpg","contentUrl":"https:\/\/taxense.hu\/wp-content\/uploads\/2026\/10\/31.jpg","width":1080,"height":1080},{"@type":"BreadcrumbList","@id":"https:\/\/taxense.hu\/ado-adovaltozas-adomegtakaritas-adooptimalizalas\/tarsadalombiztositasi-valtozasok-2026-jarulekok-uj-jogviszony-digitalizacio\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Kezd\u0151lap","item":"https:\/\/taxense.hu\/"},{"@type":"ListItem","position":2,"name":"T\u00e1rsadalombiztos\u00edt\u00e1si v\u00e1ltoz\u00e1sok 2026 \u2013 j\u00e1rul\u00e9kok, \u00faj jogviszony, digitaliz\u00e1ci\u00f3"}]},{"@type":"WebSite","@id":"https:\/\/taxense.hu\/#website","url":"https:\/\/taxense.hu\/","name":"TAXENSE","description":"CONSULTING","publisher":{"@id":"https:\/\/taxense.hu\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/taxense.hu\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-GB"},{"@type":"Organization","@id":"https:\/\/taxense.hu\/#organization","name":"TAXENSE","url":"https:\/\/taxense.hu\/","logo":{"@type":"ImageObject","inLanguage":"en-GB","@id":"https:\/\/taxense.hu\/#\/schema\/logo\/image\/","url":"https:\/\/taxense.hu\/wp-content\/uploads\/2021\/09\/taxense_logo_72dp_uj2.png","contentUrl":"https:\/\/taxense.hu\/wp-content\/uploads\/2021\/09\/taxense_logo_72dp_uj2.png","width":204,"height":64,"caption":"TAXENSE"},"image":{"@id":"https:\/\/taxense.hu\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/TaxenseConsulting","https:\/\/www.instagram.com\/taxenseconsulting\/","https:\/\/www.linkedin.com\/company\/taxenseconsulting\/about\/"]},{"@type":"Person","@id":"https:\/\/taxense.hu\/#\/schema\/person\/79562aabdb95e5ffe5dc64436550bba6","name":"taxense","image":{"@type":"ImageObject","inLanguage":"en-GB","@id":"https:\/\/taxense.hu\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/a9ba9699866ef130c54e608377e982ada98107aeaba719b3d6f8b1ddb5a0b8da?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/a9ba9699866ef130c54e608377e982ada98107aeaba719b3d6f8b1ddb5a0b8da?s=96&d=mm&r=g","caption":"taxense"},"url":"https:\/\/taxense.hu\/en\/author\/taxense\/"}]}},"_links":{"self":[{"href":"https:\/\/taxense.hu\/en\/wp-json\/wp\/v2\/posts\/4701","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/taxense.hu\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/taxense.hu\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/taxense.hu\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/taxense.hu\/en\/wp-json\/wp\/v2\/comments?post=4701"}],"version-history":[{"count":1,"href":"https:\/\/taxense.hu\/en\/wp-json\/wp\/v2\/posts\/4701\/revisions"}],"predecessor-version":[{"id":4703,"href":"https:\/\/taxense.hu\/en\/wp-json\/wp\/v2\/posts\/4701\/revisions\/4703"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/taxense.hu\/en\/wp-json\/wp\/v2\/media\/4702"}],"wp:attachment":[{"href":"https:\/\/taxense.hu\/en\/wp-json\/wp\/v2\/media?parent=4701"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/taxense.hu\/en\/wp-json\/wp\/v2\/categories?post=4701"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/taxense.hu\/en\/wp-json\/wp\/v2\/tags?post=4701"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}