{"id":377,"date":"2017-11-20T11:41:04","date_gmt":"2017-11-20T11:41:04","guid":{"rendered":"http:\/\/www.medosoft.hu\/?p=377"},"modified":"2018-03-29T17:47:17","modified_gmt":"2018-03-29T17:47:17","slug":"beren-kivuli-penzosszeg-karacsonyra","status":"publish","type":"post","link":"https:\/\/www.medosoft.hu\/?p=377","title":{"rendered":"B\u00e9ren k\u00edv\u00fcli p\u00e9nz\u00f6sszeg Kar\u00e1csonyra?"},"content":{"rendered":"<p>A munk\u00e1ltat\u00f3nak lehet\u0151s\u00e9ge van 2017-t\u0151l a munkav\u00e1llal\u00f3i r\u00e9sz\u00e9re <strong><span style=\"color: #ff6600;\">b\u00e9ren k\u00edv\u00fcli juttat\u00e1sk\u00e9nt<br \/>\n100 000 forintnyi p\u00e9nz\u00f6sszeget<\/span><\/strong> kifizetni <span style=\"text-decoration: underline;\">kedvez\u0151bb k\u00f6zterhek mellett<\/span>, mintha ugyanezt b\u00e9rk\u00e9nt fizetn\u00e9 ki. \u00cdgy remek lehet\u0151s\u00e9g az \u00fcnnepek k\u00f6zeledt\u00e9vel a dolgoz\u00f3k munk\u00e1j\u00e1t ezzel a juttat\u00e1ssal (is) elismerni, jutalmazni.<\/p>\n<p>A p\u00e9nzjuttat\u00e1s \u00e9ves keret\u00f6sszege 100 000 Ft eg\u00e9sz \u00e9ves foglalkoztat\u00e1s eset\u00e9n. Amennyiben az eg\u00e9sz \u00e9ves foglalkoztat\u00e1s nem \u00e1ll fent, akkor ezt az \u00f6sszeget id\u0151ar\u00e1nyosan kell meg\u00e1llap\u00edtani.<\/p>\n<p>Mi\u00e9rt \u00e9rdemes ezt a munk\u00e1lta\u00f3nak ezt a p\u00e9nzjuttat\u00e1st adnia?<\/p>\n<p>100 000\u00a0Ft <strong><span style=\"color: #ff6600;\">p\u00e9nzjuttat\u00e1s<\/span> <\/strong>a munk\u00e1lta\u00f3nak az ad\u00f3kkal \u00e9s hozz\u00e1j\u00e1rul\u00e1sokkal egy\u00fctt 134 220 Ft-ba ker\u00fcl.<br \/>\n(ad\u00f3alap \u00e9s j\u00e1rul\u00e9kalap 100 000 * 1,18 = 118000)<br \/>\nSZJA: 15 % (17 700)<br \/>\nEHO: 14\u00a0% (16 520)<br \/>\nP\u00e9nzjuttat\u00e1s (100 000)<\/p>\n<p>100 000\u00a0Ft<strong><span style=\"color: #ff6600;\"> nett\u00f3 b\u00e9r<\/span> <\/strong>kifizet\u00e9s a munk\u00e1ltat\u00f3nak az ad\u00f3kkal \u00e9s j\u00e1rul\u00e9kokkal egy\u00fctt\u00a0183 458\u00a0\u00a0Ft-ba ker\u00fcl.<br \/>\n(alap 150 376 brutt\u00f3 b\u00e9r)<br \/>\nSZJA 15% (22 556)<br \/>\nNyugd\u00edjj\u00e1rul\u00e9k 10% (15 038)<br \/>\nEg. bizt. \u00e9s munkaer\u0151piaci j\u00e1rul\u00e9k 8,5% (12 782)<br \/>\nSzoci\u00e1lis h. ad\u00f3 22% (33 082)<br \/>\nNett\u00f3 b\u00e9r (100 000)<\/p>\n<p>A 100 000 b\u00e9ren k\u00edv\u00fcli p\u00e9nzjuttat\u00e1s <strong><span style=\"color: #ff6600;\">49 238 Ft-tal &#8222;olcs\u00f3bb&#8221;<\/span><\/strong> a munk\u00e1ltat\u00f3nak mintha azt munkab\u00e9rk\u00e9nt fizetn\u00e9. \u00cdgy mindenk\u00e9ppen javasolt, hogy a munk\u00e1ltat\u00f3k \u00e9ljenek ezzel a kedvez\u0151 ad\u00f3z\u00e1si lehet\u0151s\u00e9ggel.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>A munk\u00e1ltat\u00f3nak lehet\u0151s\u00e9ge van 2017-t\u0151l a munkav\u00e1llal\u00f3i r\u00e9sz\u00e9re b\u00e9ren k\u00edv\u00fcli juttat\u00e1sk\u00e9nt 100 000 forintnyi p\u00e9nz\u00f6sszeget kifizetni kedvez\u0151bb k\u00f6zterhek mellett, mintha ugyanezt b\u00e9rk\u00e9nt fizetn\u00e9 ki. \u00cdgy remek lehet\u0151s\u00e9g az \u00fcnnepek k\u00f6zeledt\u00e9vel a dolgoz\u00f3k munk\u00e1j\u00e1t ezzel a juttat\u00e1ssal (is) elismerni, jutalmazni. A &hellip; <a class=\"more-link\" href=\"https:\/\/www.medosoft.hu\/?p=377\">tov\u00e1bb<\/a><\/p>","protected":false},"author":1,"featured_media":378,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[12],"tags":[18,15,17,16],"class_list":["post-377","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-segedletek","tag-bekescsaba","tag-beren-kivuli-juttatas-2017","tag-konyveles","tag-penzosszeg"],"_links":{"self":[{"href":"https:\/\/www.medosoft.hu\/index.php?rest_route=\/wp\/v2\/posts\/377","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.medosoft.hu\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.medosoft.hu\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.medosoft.hu\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.medosoft.hu\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=377"}],"version-history":[{"count":6,"href":"https:\/\/www.medosoft.hu\/index.php?rest_route=\/wp\/v2\/posts\/377\/revisions"}],"predecessor-version":[{"id":384,"href":"https:\/\/www.medosoft.hu\/index.php?rest_route=\/wp\/v2\/posts\/377\/revisions\/384"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.medosoft.hu\/index.php?rest_route=\/wp\/v2\/media\/378"}],"wp:attachment":[{"href":"https:\/\/www.medosoft.hu\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=377"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.medosoft.hu\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=377"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.medosoft.hu\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=377"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}