{"id":11850,"date":"2026-07-13T13:40:07","date_gmt":"2026-07-13T11:40:07","guid":{"rendered":"https:\/\/bbc-company.net\/?p=11850"},"modified":"2026-07-15T13:41:25","modified_gmt":"2026-07-15T11:41:25","slug":"epitoipari-fotevekenyseg-fontos-valtozasok-a-soka-bau-jarulekaiban-2026-07-01-jetol","status":"publish","type":"post","link":"https:\/\/bbc-company.net\/hu\/epitoipari-fotevekenyseg-fontos-valtozasok-a-soka-bau-jarulekaiban-2026-07-01-jetol","title":{"rendered":"\u00c9p\u00edt\u0151ipari f\u0151tev\u00e9kenys\u00e9g: Fontos v\u00e1ltoz\u00e1sok a SOKA-BAU j\u00e1rul\u00e9kaiban 2026.07.01-j\u00e9t\u0151l"},"content":{"rendered":"\r\n\r\n\t<p>Fontos h\u00edrek minden \u00e9p\u00edt\u0151ipari v\u00e1llalat sz\u00e1m\u00e1ra: A kollekt\u00edv szerz\u0151d\u00e9ses felek meg\u00e1llapodtak a VTV \u00e9s a TZA Bau m\u00f3dos\u00edt\u00e1s\u00e1r\u00f3l. Az \u00e1ltal\u00e1nosan k\u00f6telez\u0151v\u00e9 nyilv\u00e1n\u00edt\u00e1s ir\u00e1nti k\u00e9relmet m\u00e1r beny\u00fajtott\u00e1k a Sz\u00f6vets\u00e9gi Munka\u00fcgyi \u00e9s Szoci\u00e1lis Miniszt\u00e9riumhoz.<\/p>\r\n<p>Az \u00e9p\u00edt\u0151ipari f\u0151tev\u00e9kenys\u00e9gben m\u0171k\u00f6d\u0151 munk\u00e1ltat\u00f3k sz\u00e1m\u00e1ra r\u00f6vid t\u00e1v\u00fa k\u00f6nny\u00edt\u00e9sek \u00e9s j\u00f6v\u0151beli j\u00e1rul\u00e9km\u00f3dos\u00edt\u00e1sok egyar\u00e1nt v\u00e1rhat\u00f3k, amelyeket a b\u00e9rsz\u00e1mfejt\u00e9sben figyelembe kell venni.<\/p>\r\n<h3>N\u00e9metorsz\u00e1gba t\u00f6rt\u00e9n\u0151 kik\u00fcldet\u00e9s eset\u00e9n<\/h3>\r\n<p>2026.07.01-j\u00e9t\u0151l a szabads\u00e1gp\u00e9nzt\u00e1ri elj\u00e1r\u00e1s j\u00e1rul\u00e9km\u00e9rt\u00e9ke <strong>14,7%-ra<\/strong> cs\u00f6kken a kor\u00e1bbi 15,1%-r\u00f3l. A m\u00f3dos\u00edt\u00e1s m\u00e9g nem v\u00e1lt \u00e1ltal\u00e1nosan k\u00f6telez\u0151v\u00e9. A SOKA-BAU t\u00e1j\u00e9koztat\u00e1sa szerint azonban az alacsonyabb j\u00e1rul\u00e9km\u00e9rt\u00e9k m\u00e1r a 2026. j\u00faliusi havi jelent\u00e9st\u0151l alkalmazhat\u00f3.<\/p>\r\n<h3>A legfontosabb j\u00e1rul\u00e9kkulcsok 2026.07.01-j\u00e9t\u0151l<\/h3>\r\n<p>A szabads\u00e1gp\u00e9nzt\u00e1ri elj\u00e1r\u00e1s alacsonyabb j\u00e1rul\u00e9ka miatt cs\u00f6kken a fizikai munkav\u00e1llal\u00f3k ut\u00e1n fizetend\u0151 teljes j\u00e1rul\u00e9k:<\/p>\r\n<ul>\r\n<li><strong>Nyugat-N\u00e9metorsz\u00e1g: 19,8%<\/strong> a kor\u00e1bbi 20,2% helyett<\/li>\r\n<li><strong>Kelet-N\u00e9metorsz\u00e1g: 18,3%<\/strong> a kor\u00e1bbi 18,7% helyett<\/li>\r\n<\/ul>\r\n<h3>Kitekint\u00e9s 2027.01.01-j\u00e9t\u0151l: Keleti felz\u00e1rk\u00f3ztat\u00e1s \u00e9s tanul\u00f3i j\u00e1rul\u00e9kok<\/h3>\r\n<ul>\r\n<li><strong>Fizikai munkav\u00e1llal\u00f3k, Kelet:<\/strong> A kieg\u00e9sz\u00edt\u0151 ell\u00e1t\u00e1si j\u00e1rul\u00e9k 1,0 sz\u00e1zal\u00e9kponttal 2,7%-ra emelkedik.<\/li>\r\n<li><strong>Alkalmazottak, Kelet:<\/strong> A kieg\u00e9sz\u00edt\u0151 ell\u00e1t\u00e1si j\u00e1rul\u00e9k 16,50 eur\u00f3val 59,00 eur\u00f3ra emelkedik.<\/li>\r\n<li><strong>Szakmunk\u00e1stanul\u00f3k orsz\u00e1gosan:<\/strong> A kieg\u00e9sz\u00edt\u0151 ell\u00e1t\u00e1si j\u00e1rul\u00e9k 5,00 eur\u00f3val 25,00 eur\u00f3ra emelkedik. A finansz\u00edroz\u00e1s tov\u00e1bbra is a szakk\u00e9pz\u00e9si elj\u00e1r\u00e1son kereszt\u00fcl t\u00f6rt\u00e9nik.<\/li>\r\n<\/ul>\r\n<h3>T\u00e9li foglalkoztat\u00e1si hozz\u00e1j\u00e1rul\u00e1s<\/h3>\r\n<p>J\u00f3 h\u00edrek a 2027-es \u00e9s 2028-as \u00e9vekre: Az 1,0%-os cs\u00f6kkent\u00e9st meg k\u00edv\u00e1nj\u00e1k hosszabb\u00edtani. A sz\u00fcks\u00e9ges BMAS-rendeletm\u00f3dos\u00edt\u00e1s m\u00e9g folyamatban van.<\/p>\r\n<p>Az alkalmazottak, a szolg\u00e1lati k\u00f6telezetts\u00e9g al\u00e1 es\u0151 fizikai munkav\u00e1llal\u00f3k \u00e9s a szakmunk\u00e1stanul\u00f3k j\u00e1rul\u00e9kkulcsai 2026.07.01-j\u00e9vel nem v\u00e1ltoznak.<\/p>\r\n<h3>K\u00f6vetkeztet\u00e9s\u00fcnk az \u00d6n sz\u00e1m\u00e1ra<\/h3>\r\n<p>A jelenlegi cs\u00f6kkent\u00e9sek azonnali k\u00f6nny\u00edt\u00e9st jelentenek a b\u00e9rjelleg\u0171 j\u00e1rul\u00e9kos k\u00f6lts\u00e9gek ter\u00e9n. <strong>A 2027-t\u0151l emelked\u0151 kieg\u00e9sz\u00edt\u0151 ell\u00e1t\u00e1si j\u00e1rul\u00e9kokat azonban m\u00e1r most \u00e9rdemes figyelembe venni a kalkul\u00e1ci\u00f3kban.<\/strong><\/p>\r\n<p>K\u00e9rd\u00e9se van a helyes alkalmaz\u00e1ssal kapcsolatban a b\u00e9rsz\u00e1mfejt\u00e9sben? Seg\u00edt\u00fcnk a szab\u00e1lyos \u00e9s jogszer\u0171 megval\u00f3s\u00edt\u00e1sban.<\/p>\r\n<p>L\u00e9pjen kapcsolatba irod\u00e1nkkal szem\u00e9lyes tan\u00e1csad\u00e1s\u00e9rt.<\/p>\r\n\r\n","protected":false},"excerpt":{"rendered":"<p>Fontos h\u00edrek minden \u00e9p\u00edt\u0151ipari v\u00e1llalat sz\u00e1m\u00e1ra: A kollekt\u00edv szerz\u0151d\u00e9ses felek meg\u00e1llapodtak a VTV \u00e9s a TZA Bau m\u00f3dos\u00edt\u00e1s\u00e1r\u00f3l. Az \u00e1ltal\u00e1nosan k\u00f6telez\u0151v\u00e9 nyilv\u00e1n\u00edt\u00e1s ir\u00e1nti k\u00e9relmet m\u00e1r beny\u00fajtott\u00e1k a Sz\u00f6vets\u00e9gi Munka\u00fcgyi \u00e9s Szoci\u00e1lis Miniszt\u00e9riumhoz. Az \u00e9p\u00edt\u0151ipari f\u0151tev\u00e9kenys\u00e9gben m\u0171k\u00f6d\u0151 munk\u00e1ltat\u00f3k sz\u00e1m\u00e1ra r\u00f6vid t\u00e1v\u00fa k\u00f6nny\u00edt\u00e9sek \u00e9s j\u00f6v\u0151beli j\u00e1rul\u00e9km\u00f3dos\u00edt\u00e1sok egyar\u00e1nt v\u00e1rhat\u00f3k, amelyeket a b\u00e9rsz\u00e1mfejt\u00e9sben figyelembe kell venni. N\u00e9metorsz\u00e1gba t\u00f6rt\u00e9n\u0151 kik\u00fcldet\u00e9s&hellip;<\/p>\n","protected":false},"author":3,"featured_media":11937,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"slim_seo":{"title":"\u00c9p\u00edt\u0151ipari f\u0151tev\u00e9kenys\u00e9g: Fontos v\u00e1ltoz\u00e1sok a SOKA-BAU j\u00e1rul\u00e9kaiban 2026.07.01-j\u00e9t\u0151l - BBC European TAX","description":"Fontos h\u00edrek minden \u00e9p\u00edt\u0151ipari v\u00e1llalat sz\u00e1m\u00e1ra: A kollekt\u00edv szerz\u0151d\u00e9ses felek meg\u00e1llapodtak a VTV \u00e9s a TZA Bau m\u00f3dos\u00edt\u00e1s\u00e1r\u00f3l. Az \u00e1ltal\u00e1nosan k\u00f6telez\u0151v\u00e9 nyilv\u00e1n"},"footnotes":""},"categories":[93,34],"tags":[],"class_list":["post-11850","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-penzuegyi-koenyveles-es-berszamfejtes","category-publikaciok"],"_links":{"self":[{"href":"https:\/\/bbc-company.net\/hu\/wp-json\/wp\/v2\/posts\/11850","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bbc-company.net\/hu\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bbc-company.net\/hu\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bbc-company.net\/hu\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/bbc-company.net\/hu\/wp-json\/wp\/v2\/comments?post=11850"}],"version-history":[{"count":4,"href":"https:\/\/bbc-company.net\/hu\/wp-json\/wp\/v2\/posts\/11850\/revisions"}],"predecessor-version":[{"id":11855,"href":"https:\/\/bbc-company.net\/hu\/wp-json\/wp\/v2\/posts\/11850\/revisions\/11855"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bbc-company.net\/hu\/wp-json\/wp\/v2\/media\/11937"}],"wp:attachment":[{"href":"https:\/\/bbc-company.net\/hu\/wp-json\/wp\/v2\/media?parent=11850"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bbc-company.net\/hu\/wp-json\/wp\/v2\/categories?post=11850"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bbc-company.net\/hu\/wp-json\/wp\/v2\/tags?post=11850"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}