{"id":802,"date":"2020-01-09T22:48:26","date_gmt":"2020-01-09T20:48:26","guid":{"rendered":"http:\/\/economic.karpat.in.ua\/?p=802"},"modified":"2020-01-09T22:48:27","modified_gmt":"2020-01-09T20:48:27","slug":"ilyen-adozasi-valtozasok-varnak-az-egyeni-vallalkozokra-2020-ban","status":"publish","type":"post","link":"https:\/\/economic.karpat.in.ua\/?p=802&lang=hu","title":{"rendered":"Ilyen ad\u00f3z\u00e1si v\u00e1ltoz\u00e1sok v\u00e1rnak az egy\u00e9ni v\u00e1llalkoz\u00f3kra 2020-ban"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Mivel 2020-ban megemelik a minim\u00e1lb\u00e9rt, \u00edgy a szem\u00e9lyi j\u00f6vedelemad\u00f3 \u00e9rt\u00e9ke is n\u00f6vekedik. Ezek az emel\u00e9sek az egy\u00e9ni v\u00e1llalkoz\u00f3k ad\u00f3z\u00e1s\u00e1ra is kihatnak. A mag\u00e1nv\u00e1llalkoz\u00f3k ebben az \u00e9vben a k\u00f6vetkez\u0151k\u00e9ppen ad\u00f3znak majd:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Azon egy\u00e9ni v\u00e1llalkoz\u00f3k, akik az egyszer\u0171s\u00edtett\nad\u00f3rendszer els\u0151 csoportj\u00e1hoz tartoznak, 1249,26 hrivny\u00e1t fognak fizetni\nhavonta (1039,06\nszem\u00e9lyi j\u00f6vedelemad\u00f3t \u00e9s 210,2 hrivnya egyszeri hozz\u00e1j\u00e1rul\u00e1st).<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"610\" height=\"343\" src=\"http:\/\/economic.karpat.in.ua\/wp-content\/uploads\/2019\/12\/24_main_new.1501435851.jpg\" alt=\"\" class=\"wp-image-124\" srcset=\"https:\/\/economic.karpat.in.ua\/wp-content\/uploads\/2019\/12\/24_main_new.1501435851.jpg 610w, https:\/\/economic.karpat.in.ua\/wp-content\/uploads\/2019\/12\/24_main_new.1501435851-300x169.jpg 300w\" sizes=\"auto, (max-width: 610px) 100vw, 610px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Az egyszer\u0171s\u00edtett ad\u00f3rendszer m\u00e1sodik csoportj\u00e1ba tartoz\u00f3\nmag\u00e1nv\u00e1llalkoz\u00f3k 1983,66 hrivny\u00e1t kell ad\u00f3zzanak havonta (1039,06 szem\u00e9lyi\nj\u00f6vedelemad\u00f3t \u00e9s 944,6 hrivnya egyszeri hozz\u00e1j\u00e1rul\u00e1st).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Az egyszer\u0171s\u00edtett ad\u00f3rendszer harmadik csoportja eset\u00e9ben\naz egyszeri hozz\u00e1j\u00e1rul\u00e1s \u00f6sszege a j\u00f6vedelem \u00f6sszeg\u00e9t\u0151l \u00e9s a fizet\u0151 f\u00e9l \u00e1ltal\nv\u00e1lasztott rendszert\u0151l f\u00fcgg. M\u00e9gpedig: ha a v\u00e1llalkoz\u00f3 fizeti az \u00e1ltal\u00e1nos\nforgalmi ad\u00f3t\n(\u00c1FA, PDV),\nakkor j\u00f6vedelm\u00e9nek havi 3%-\u00e1t kell befizesse, azok a mag\u00e1nv\u00e1llalkoz\u00f3k pedig,\nakik nem fizetik az \u00c1F\u00c1-t, a havi kereset\u00fck 5%-\u00e1t fogj\u00e1k lead\u00f3zni. A szem\u00e9lyi j\u00f6vedelemad\u00f3 az \u0151 eset\u00fckben is\n1039,06 hrivnya.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ha az egy\u00e9ni v\u00e1llalkoz\u00f3 minim\u00e1lb\u00e9ren l\u00e9v\u0151\nalkalmazottakkal is rendelkezik, az a k\u00f6vetkez\u0151 kiad\u00e1sokkal j\u00e1r majd: a fizet\u00e9s\n4723 hrivnya (ennek 18%-a, teh\u00e1t 850,14 hrivnya j\u00f6vedelemad\u00f3 (PDFO) \u00e9s 1,5%-a,\nvagyis 70,85 hrivnya hadiad\u00f3 (VSZ)) + 1039,06 szem\u00e9lyi j\u00f6vedelemad\u00f3 = 5762,06\/h\u00f3nap.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ebb\u0151l az \u00f6sszegb\u0151l a munk\u00e1s mind\u00f6ssze 3802 hrivny\u00e1t kap\nk\u00e9zhez: fizet\u00e9s\u00e9b\u0151l levonj\u00e1k a j\u00f6vedelemad\u00f3t \u00e9s a hadiad\u00f3t, a szem\u00e9lyi\nj\u00f6vedelemad\u00f3t pedig a munkaad\u00f3ja fizeti be.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ezenk\u00edv\u00fcl a munkav\u00e1llal\u00f3 minden \u00e9vben k\u00f6telez\u0151 24 napt\u00e1ri\nnap szabads\u00e1got kap, amelyet vagy a szabads\u00e1g sor\u00e1n kell kifizessenek neki,\nvagy elbocs\u00e1t\u00e1s eset\u00e9n kompenz\u00e1lniuk kell.<\/p>\n\n\n\n<p class=\"has-text-align-right wp-block-paragraph\"><strong>Ukr\u00e1n \u00e1llami ad\u00f3szolg\u00e1lat<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Mivel 2020-ban megemelik a minim\u00e1lb\u00e9rt, \u00edgy a szem\u00e9lyi j\u00f6vedelemad\u00f3 \u00e9rt\u00e9ke is n\u00f6vekedik. Ezek az emel\u00e9sek az egy\u00e9ni v\u00e1llalkoz\u00f3k ad\u00f3z\u00e1s\u00e1ra is kihatnak. A mag\u00e1nv\u00e1llalkoz\u00f3k ebben az \u00e9vben a k\u00f6vetkez\u0151k\u00e9ppen ad\u00f3znak majd:<\/p>\n","protected":false},"author":5,"featured_media":124,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[41,49,11,33],"tags":[162],"class_list":["post-802","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cikkek","category-hirek","category-kiemelt-tema","category-ukrajna","tag-ado"],"_links":{"self":[{"href":"https:\/\/economic.karpat.in.ua\/index.php?rest_route=\/wp\/v2\/posts\/802","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\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/economic.karpat.in.ua\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=802"}],"version-history":[{"count":0,"href":"https:\/\/economic.karpat.in.ua\/index.php?rest_route=\/wp\/v2\/posts\/802\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/economic.karpat.in.ua\/index.php?rest_route=\/wp\/v2\/media\/124"}],"wp:attachment":[{"href":"https:\/\/economic.karpat.in.ua\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=802"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/economic.karpat.in.ua\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=802"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/economic.karpat.in.ua\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=802"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}