{"id":55442,"date":"2024-12-11T15:33:15","date_gmt":"2024-12-11T13:33:15","guid":{"rendered":"https:\/\/economic.karpat.in.ua\/?p=55442"},"modified":"2024-12-11T04:41:44","modified_gmt":"2024-12-11T02:41:44","slug":"2025-ben-ismet-kotelezo-lesz-a-vallalkozok-szamara-az-egyseges-tarsadalombiztositasi-jarulek","status":"publish","type":"post","link":"https:\/\/economic.karpat.in.ua\/?p=55442&lang=hu","title":{"rendered":"2025-ben ism\u00e9t k\u00f6telez\u0151 lesz a v\u00e1llalkoz\u00f3k sz\u00e1m\u00e1ra az egys\u00e9ges t\u00e1rsadalombiztos\u00edt\u00e1si j\u00e1rul\u00e9k"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>2025-t\u0151l az egy\u00e9ni v\u00e1llalkoz\u00f3k ism\u00e9t <\/strong><strong>k\u00f6telesek lesznek befizetni az <\/strong><strong>egys\u00e9ges t\u00e1rsadalombiztos\u00edt\u00e1si j\u00e1rul\u00e9kot<\/strong><strong>. <\/strong><strong>Err\u0151l a 2025-\u00f6s \u00e1llami k\u00f6lts\u00e9gvet\u00e9s rendelkezik, amely <\/strong><strong>elt\u00f6rli <\/strong><strong>a hadi\u00e1llapot <\/strong><strong>idej\u00e9n <\/strong><strong>bevezetett <\/strong><strong>kedvezm\u00e9nyeket,<\/strong><strong> \u00edr<\/strong><strong>t<\/strong><strong>a az RB<\/strong><strong>K-Ukrajina<\/strong><strong>.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>A <\/strong><strong>kedvezm\u00e9nyek <\/strong><strong>id\u0151szak<\/strong><strong>a<\/strong><strong> v\u00e9get \u00e9rt<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A teljes k\u00f6r\u0171 inv\u00e1zi\u00f3 kapcs\u00e1n 2022 m\u00e1rcius\u00e1ban az ukr\u00e1n hat\u00f3s\u00e1gok \u00e1tmenetileg megengedt\u00e9k az egy\u00e9ni v\u00e1llalkoz\u00f3knak, hogy maguk ut\u00e1n ne fizess\u00e9k az egys\u00e9ges t\u00e1rsadalombiztos\u00edt\u00e1si j\u00e1rul\u00e9kot. A kedvezm\u00e9ny a hadi\u00e1llapot idej\u00e9re \u00e9s annak lej\u00e1rta ut\u00e1n tov\u00e1bbi 12 h\u00f3napig volt \u00e9rv\u00e9nyes.<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"625\" height=\"400\" src=\"https:\/\/economic.karpat.in.ua\/wp-content\/uploads\/2024\/12\/dockalk108.jpg\" alt=\"\" class=\"wp-image-55182\" srcset=\"https:\/\/economic.karpat.in.ua\/wp-content\/uploads\/2024\/12\/dockalk108.jpg 625w, https:\/\/economic.karpat.in.ua\/wp-content\/uploads\/2024\/12\/dockalk108-300x192.jpg 300w\" sizes=\"auto, (max-width: 625px) 100vw, 625px\" \/><\/figure>\n<\/div>\n\n\n<p class=\"wp-block-paragraph\">A v\u00e1llalkoz\u00f3k tov\u00e1bbra is k\u00f6telesek j\u00e1rul\u00e9kot fizetni b\u00e9rmunk\u00e1saik ut\u00e1n:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>az alkalmazottak minim\u00e1lb\u00e9r\u00e9nek 22%-a;<\/li>\n\n\n\n<li>8,41% a cs\u00f6kkent munkak\u00e9pess\u00e9g\u0171 munkav\u00e1llal\u00f3k eset\u00e9ben.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">A t\u00e1rsadalombiztos\u00edt\u00e1si illet\u00e9k befizet\u00e9s\u00e9nek elmulaszt\u00e1sa a v\u00e1llalkoz\u00f3k sz\u00e1m\u00e1ra a nyugd\u00edjjogosults\u00e1got hi\u00e1ny\u00e1t jelentette, de b\u00edrs\u00e1got \u00e9s kamatot nem sz\u00e1m\u00edtottak fel erre az id\u0151szakra. Ezenk\u00edv\u00fcl a v\u00e1llalkoz\u00f3k \u00e9ves jelent\u00e9s\u00fckben nem voltak k\u00f6telesek a t\u00e1rsadalombiztos\u00edt\u00e1si illet\u00e9kr\u0151l sz\u00f3l\u00f3 mell\u00e9kletet beny\u00fajtani.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Mi v\u00e1ltozik 2025-ben <\/strong><strong><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A 2025-\u00f6s k\u00f6lts\u00e9gvet\u00e9s hat\u00e1lybal\u00e9p\u00e9s\u00e9vel a kedvezm\u00e9nyes id\u0151szak megsz\u0171nik. \u00dajra bevezetik a t\u00e1rsadalombiztos\u00edt\u00e1si illet\u00e9k k\u00f6telez\u0151 befizet\u00e9s\u00e9t minden egy\u00e9ni v\u00e1llalkoz\u00f3 sz\u00e1m\u00e1ra, f\u00fcggetlen\u00fcl az ad\u00f3z\u00e1s rendszer\u00e9t\u0151l \u2013 egyszer\u0171s\u00edtett vagy \u00e1ltal\u00e1nos. A t\u00f6rv\u00e9ny z\u00e1r\u00f3rendelkez\u00e9sei \u00e9rtelm\u00e9ben, ha a Nyugd\u00edjp\u00e9nzt\u00e1r hi\u00e1ny\u00e1nak cs\u00f6kken 2026-ban, fel\u00fclvizsg\u00e1lhat\u00f3 az t\u00e1rsadalombiztos\u00edt\u00e1si illet\u00e9k elt\u00f6rl\u00e9s\u00e9nek lehet\u0151s\u00e9ge.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>A <\/strong><strong>t\u00e1rsadalombiztos\u00edt\u00e1si <\/strong><strong>illet\u00e9k<\/strong><strong> <\/strong><strong>kisz\u00e1m\u00edt\u00e1s\u00e1nak \u00fa<\/strong><strong>j hat\u00e1r\u00e9rt\u00e9ke<\/strong><strong>i <\/strong><strong>&nbsp;<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A t\u00f6rv\u00e9ny \u00e9rtelm\u00e9ben megemelkedik az egys\u00e9ges t\u00e1rsadalombiztos\u00edt\u00e1si j\u00e1rul\u00e9k maxim\u00e1lis ad\u00f3alapja:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>15 minim\u00e1lb\u00e9r (120 ezer UAH) helyett 2025-t\u0151l 20 minim\u00e1lb\u00e9r (160 ezer UAH) lesz.<\/li>\n\n\n\n<li>Ennek megfelel\u0151en a t\u00e1rsadalombiztos\u00edt\u00e1si j\u00e1rul\u00e9k maxim\u00e1lis \u00f6sszege 26,4 ezerr\u0151l havonta (316 ezer UAH \u00e9vente) 35,2 ezer hrivny\u00e1ra havonta (422 ezer UAH \u00e9vente).<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Ez azokat a munkaad\u00f3kat \u00e9rinti, akik 160 000 hrivnya feletti hivatalos fizet\u00e9st fizetnek, valamint azon v\u00e1llalkoz\u00f3k eset\u00e9ben, akik az \u00e1ltal\u00e1nos ad\u00f3z\u00e1si rendszer szerint fizetik az j\u00e1rul\u00e9kot, \u00e9s a t\u00e1rsadalombiztos\u00edt\u00e1si j\u00e1rul\u00e9kot a nyeres\u00e9gb\u0151l fizetik.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ha Ukrajna eln\u00f6ke al\u00e1\u00edrja a 11416-\u0434 sz\u00e1m\u00fa t\u00f6rv\u00e9nytervezetet, 2025-ben jelent\u0151s ad\u00f3teher-n\u00f6veked\u00e9ssel kell szemben\u00e9zni\u00fck a v\u00e1llalkoz\u00f3knak. A bevezetett v\u00e1ltoz\u00e1sok \u00e9rintik az egys\u00e9ges ad\u00f3t, a katonai illet\u00e9ket \u00e9s a t\u00e1rsadalombiztos\u00edt\u00e1si j\u00e1rul\u00e9kot.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>A v\u00e1llalkoz\u00f3kra vonatkoz\u00f3 \u00faj ad\u00f3kulcsok<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">I. kateg\u00f3ri\u00e1j\u00fa egy\u00e9ni v\u00e1llalkoz\u00f3k<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u25cf 2024: 302,80 UAH egys\u00e9ges ad\u00f3.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u25cf 2025: 302,80 UAH egys\u00e9ges ad\u00f3, 800 UAH katonai illet\u00e9k (a minim\u00e1lb\u00e9r 10%-a) \u00e9s 1760 UAH t\u00e1rsadalombiztos\u00edt\u00e1si j\u00e1rul\u00e9k.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">II. kateg\u00f3ri\u00e1j\u00fa egy\u00e9ni v\u00e1llalkoz\u00f3k<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u25cf 2024: 1420 UAH egys\u00e9ges ad\u00f3.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u25cf 2025: 1600 UAH egys\u00e9ges ad\u00f3, 800 UAH katonai illet\u00e9k \u00e9s 1760 UAH t\u00e1rsadalombiztos\u00edt\u00e1si j\u00e1rul\u00e9k<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">III. kateg\u00f3ri\u00e1j\u00fa egy\u00e9ni v\u00e1llalkoz\u00f3k<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u25cf 2024: 5% egys\u00e9ges ad\u00f3 a nyeres\u00e9gb\u0151l<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u25cf 2025: 5% egys\u00e9ges ad\u00f3, 1% katonai illet\u00e9k \u00e9s 1760 UAH t\u00e1rsadalombiztos\u00edt\u00e1si j\u00e1rul\u00e9k<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">V\u00e1ltoznak a bev\u00e9telre vonatkoz\u00f3 hat\u00e1r\u00e9rt\u00e9kek a v\u00e1llalkoz\u00f3k mindh\u00e1rom kateg\u00f3ri\u00e1ja eset\u00e9ben<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Emelkedik az egyszer\u0171s\u00edtett ad\u00f3rendszerben marad\u00e1st enged\u00e9lyez\u0151 maxim\u00e1lis \u00e9ves j\u00f6vedelemhat\u00e1r is:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u25cf I. kateg\u00f3ria: 1 185 700 UAH 2024-ben &#8211; 1 336 000 UAH 2025-ben.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u25cf II. kateg\u00f3ria: 5 921 400 UAH \u00e9s 6 672 000 UAH k\u00f6z\u00f6tt.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u25cf III. kateg\u00f3ria: 8 285 700 UAH \u00e9s 9 336 000 UAH k\u00f6z\u00f6tt.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">B\u00edrs\u00e1gok az t\u00e1rsadalombiztos\u00edt\u00e1si j\u00e1rul\u00e9k befizet\u00e9s\u00e9nek k\u00e9s\u00e9se eset\u00e9ben<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A p\u00e9nz\u00fcgyi szankci\u00f3k elker\u00fcl\u00e9se \u00e9rdek\u00e9ben a v\u00e1llalkoz\u00f3knak id\u0151ben kell befizetni\u00fck az egys\u00e9ges t\u00e1rsadalombiztos\u00edt\u00e1si j\u00e1rul\u00e9kot. Ha az illet\u00e9ket a negyed\u00e9v v\u00e9g\u00e9t k\u00f6vet\u0151 h\u00f3nap 20-ig nem fizetik be, b\u00edrs\u00e1got szabnak ki:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u25cf A tartoz\u00e1s \u00f6sszeg\u00e9nek 20%-a (egyszeri).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u25cf A tartoz\u00e1s \u00f6sszeg\u00e9nek 0,1%-a a k\u00e9sedelem minden egyes napja ut\u00e1n.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">P\u00e9ld\u00e1ul, ha a v\u00e1llalkoz\u00f3 nem fizeti be a minim\u00e1lis egys\u00e9ges t\u00e1rsadalombiztos\u00edt\u00e1si j\u00e1rul\u00e9kot negyed\u00e9vente 5280 UAH \u00f6sszegben, az egyszeri b\u00edrs\u00e1g \u00f6sszege 1056 UAH, \u00e9s a k\u00e9sedelem minden egyes napj\u00e1ra 5,28 UAH ker\u00fcl felsz\u00e1m\u00edt\u00e1sra.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Az egys\u00e9ges t\u00e1rsadalombiztos\u00edt\u00e1si j\u00e1rul\u00e9kkal kapcsolatos kedvezm\u00e9nyekkel rendelkez\u0151 v\u00e1llalkoz\u00f3k kateg\u00f3ri\u00e1i<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">2025-t\u0151l az egys\u00e9ges t\u00e1rsadalombiztos\u00edt\u00e1si j\u00e1rul\u00e9k befizet\u00e9s\u00e9t\u0151l a v\u00e1llalkoz\u00f3k 6 kateg\u00f3ri\u00e1ja mentes\u00fcl:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">1. Azon a v\u00e1llalkoz\u00f3k, akiknek nincs bev\u00e9tel\u00fcket \u00e9s nulla mutat\u00f3s ad\u00f3nyilatkozatot ny\u00fajtanak be.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">2. Az ideiglenesen megsz\u00e1llt ter\u00fcleteken bejegyzett v\u00e1llalkoz\u00e1sok.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">3. Azok a szem\u00e9lyek, akiknek van f\u0151 munkahely\u00fck, \u00e9s a munk\u00e1ltat\u00f3juk fizeti a t\u00e1rsadalombiztos\u00edt\u00e1st.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">4. Nyugd\u00edjasok (\u00e9letkor vagy szolg\u00e1lati id\u0151 alapj\u00e1n).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">5. A fogyat\u00e9kkal \u00e9l\u0151k b\u00e1rmely csoportj\u00e1ba tartoz\u00f3 szem\u00e9lyek.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">6. Azok az egy\u00e9ni v\u00e1llalkoz\u00f3k, akik a v\u00e1llalkoz\u00e1sukat szakmai tev\u00e9kenys\u00e9g\u00fckkel egyes\u00edtik (\u00fcgyv\u00e9dek, k\u00f6zjegyz\u0151k stb.).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A v\u00e1llalkoz\u00f3kra vonatkoz\u00f3 egys\u00e9ges t\u00e1rsadalombiztos\u00edt\u00e1si j\u00e1rul\u00e9k bevall\u00e1sa az \u00e9ves j\u00f6vedelemnyilatkozat vagy az egys\u00e9ges ad\u00f3 beny\u00fajt\u00e1s\u00e1val egy\u00fctt t\u00f6rt\u00e9nik. V\u00e1llalkoz\u00e1si tev\u00e9kenys\u00e9g bez\u00e1r\u00e1sa vagy m\u00e1s ad\u00f3z\u00e1si rendszerre val\u00f3 \u00e1t\u00e1ll\u00e1s eset\u00e9n a kor\u00e1bbi id\u0151szakokra vonatkoz\u00f3 besz\u00e1mol\u00f3k beny\u00fajt\u00e1sa sz\u00fcks\u00e9ges a hat\u00e1lyos szab\u00e1lyok szerint.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&lt;!&#8211;translatorid:ild5234 &#8211;><\/p>\n\n\n\n<p class=\"has-text-align-right wp-block-paragraph\"><strong>Oks<\/strong><strong>z<\/strong><strong>ana C<\/strong><strong>s<\/strong><strong>opak<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>2025-t\u0151l az egy\u00e9ni v\u00e1llalkoz\u00f3k ism\u00e9t k\u00f6telesek lesznek befizetni az egys\u00e9ges t\u00e1rsadalombiztos\u00edt\u00e1si j\u00e1rul\u00e9kot. Err\u0151l a 2025-\u00f6s \u00e1llami k\u00f6lts\u00e9gvet\u00e9s rendelkezik, amely elt\u00f6rli a hadi\u00e1llapot idej\u00e9n bevezetett kedvezm\u00e9nyeket, \u00edrta az RBK-Ukrajina.<\/p>\n","protected":false},"author":12,"featured_media":55182,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[41,11,33],"tags":[1555,568],"class_list":["post-55442","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cikkek","category-kiemelt-tema","category-ukrajna","tag-adozas","tag-vallalkozok"],"_links":{"self":[{"href":"https:\/\/economic.karpat.in.ua\/index.php?rest_route=\/wp\/v2\/posts\/55442","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/economic.karpat.in.ua\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/economic.karpat.in.ua\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/economic.karpat.in.ua\/index.php?rest_route=\/wp\/v2\/users\/12"}],"replies":[{"embeddable":true,"href":"https:\/\/economic.karpat.in.ua\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=55442"}],"version-history":[{"count":2,"href":"https:\/\/economic.karpat.in.ua\/index.php?rest_route=\/wp\/v2\/posts\/55442\/revisions"}],"predecessor-version":[{"id":55462,"href":"https:\/\/economic.karpat.in.ua\/index.php?rest_route=\/wp\/v2\/posts\/55442\/revisions\/55462"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/economic.karpat.in.ua\/index.php?rest_route=\/wp\/v2\/media\/55182"}],"wp:attachment":[{"href":"https:\/\/economic.karpat.in.ua\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=55442"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/economic.karpat.in.ua\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=55442"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/economic.karpat.in.ua\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=55442"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}