{"id":675,"date":"2024-09-13T12:32:08","date_gmt":"2024-09-13T12:32:08","guid":{"rendered":"https:\/\/www.offixeurope.hu\/?p=675"},"modified":"2024-09-13T12:32:12","modified_gmt":"2024-09-13T12:32:12","slug":"megbizasi-jogviszony-es-megbizasi-jellegu-jogviszonyok-bejelentesi-kotelezettsege-i","status":"publish","type":"post","link":"https:\/\/www.wpt-kf0a.79-172-252-106.cpanel.site\/?p=675","title":{"rendered":"Megb\u00edz\u00e1si jogviszony \u00e9s megb\u00edz\u00e1si jelleg\u0171 jogviszonyok bejelent\u00e9si k\u00f6telezetts\u00e9ge I."},"content":{"rendered":"
<\/div>
\"\"<\/figure><\/div>\n\n

Munkav\u00e9gz\u00e9s k\u00fcl\u00f6nb\u00f6z\u0151 jogviszonyokban val\u00f3sulhat meg. <\/p>\n\n

Mikor v\u00e1lik biztos\u00edtott\u00e1 a munk\u00e1t v\u00e9gz\u0151?<\/p><\/div><\/div><\/div>

Ez sz\u00e1mos t\u00e9nyez\u0151t\u0151l f\u00fcgg. A k\u00f6vetkez\u0151kben p\u00e9ld\u00e1kon kereszt\u00fcl tekints\u00fck \u00e1t, hogy a d\u00edjaz\u00e1s ellen\u00e9ben munkav\u00e9gz\u00e9sre ir\u00e1nyul\u00f3 egy\u00e9b jogviszony keret\u00e9ben (megb\u00edz\u00e1si szerz\u0151d\u00e9s alapj\u00e1n, egy\u00e9ni v\u00e1llalkoz\u00f3nak nem min\u0151s\u00fcl\u0151 v\u00e1llalkoz\u00e1si jogviszonyban) szem\u00e9lyesen munk\u00e1t v\u00e9gz\u0151 szem\u00e9ly munkav\u00e9gz\u00e9se mikor eredm\u00e9nyez biztos\u00edt\u00e1si jogviszonyt.<\/p>

Hol tal\u00e1lunk erre ir\u00e1nymutat\u00e1s?<\/p>

A 2019. \u00e9vi CXXII. t\u00f6rv\u00e9nyben, mely a t\u00e1rsadalombiztos\u00edt\u00e1s ell\u00e1t\u00e1saira jogosultakr\u00f3l, valamint ezen ell\u00e1t\u00e1sok fedezet\u00e9r\u0151l rendelkezik. A jogszab\u00e1ly kimondja, hogy a t\u00f6rv\u00e9ny alapj\u00e1n biztos\u00edtott a kieg\u00e9sz\u00edt\u0151 tev\u00e9kenys\u00e9get folytat\u00f3 szem\u00e9lynek nem min\u0151s\u00fcl\u0151<\/u><\/strong> d\u00edjaz\u00e1s ellen\u00e9ben munkav\u00e9gz\u00e9sre ir\u00e1nyul\u00f3 egy\u00e9b jogviszony keret\u00e9ben (megb\u00edz\u00e1si szerz\u0151d\u00e9s alapj\u00e1n, egy\u00e9ni v\u00e1llalkoz\u00f3nak nem min\u0151s\u00fcl\u0151 v\u00e1llalkoz\u00e1si jogviszonyban) szem\u00e9lyesen munk\u00e1t v\u00e9gz\u0151 szem\u00e9ly \u2013 a t\u00f6rv\u00e9nyben meghat\u00e1rozott k\u00f6z\u00e9rdek\u0171 \u00f6nk\u00e9ntes tev\u00e9kenys\u00e9get v\u00e9gz\u0151 szem\u00e9ly kiv\u00e9tel\u00e9vel \u2013 ha az e tev\u00e9kenys\u00e9g\u00e9b\u0151l sz\u00e1rmaz\u00f3, t\u00e1rgyhavi j\u00e1rul\u00e9kalapot k\u00e9pez\u0151 j\u00f6vedelme el\u00e9ri a minim\u00e1lb\u00e9r harminc sz\u00e1zal\u00e9k\u00e1t, vagy napt\u00e1ri napokra annak harmincad r\u00e9sz\u00e9.<\/p>

\u00c9rtelmezz\u00fck mindezt!<\/p>

A megb\u00edz\u00e1si jogviszonyt, a felhaszn\u00e1l\u00e1si szerz\u0151d\u00e9st \u00e9s a v\u00e1llalkoz\u00e1si jelleg\u0171 jogviszonyt minden esetben ut\u00f3lag<\/strong>, kifizet\u00e9s teljes\u00edt\u00e9s\u00e9t k\u00f6vet\u0151en kell bejelenteni<\/strong> abban az esetben, ha az e tev\u00e9kenys\u00e9g\u00e9b\u0151l sz\u00e1rmaz\u00f3, t\u00e1rgyhavi j\u00e1rul\u00e9kalapot k\u00e9pez\u0151 j\u00f6vedelme el\u00e9ri a minim\u00e1lb\u00e9r harminc sz\u00e1zal\u00e9k\u00e1t, vagy napt\u00e1ri napokra annak harmincad r\u00e9sz\u00e9t. Ellenkez\u0151 esetben nem kell biztos\u00edtotti bejelent\u00e9st teljes\u00edteni ezen jogviszonyok eset\u00e9ben.<\/p>

A megb\u00edz\u00e1si jogviszony bejelent\u00e9se a biztos\u00edt\u00e1s elb\u00edr\u00e1l\u00e1s\u00e1hoz (kifizet\u00e9s gyakoris\u00e1g\u00e1hoz) igazodik. Ha teljes\u00fcl a jogszab\u00e1lyban foglalt j\u00f6vedelmi felt\u00e9tel is, akkor a bejelent\u00e9s visszamen\u0151legesen \u2013 a kifizet\u00e9st k\u00f6vet\u0151en \u2013 teljes\u00edthet\u0151.<\/p>

A le\u00edrtak egy\u00e9rtelm\u0171nek t\u0171nhetnek, de sokszor vetnek fel k\u00e9rd\u00e9seket. A k\u00f6vetkez\u0151kben p\u00e9ld\u00e1kon kereszt\u00fcl szeml\u00e9ltetve n\u00e9zz\u00fck, \u00e1t, hogy az ir\u00e1nymutat\u00e1sok alapj\u00e1n mik\u00e9nt sz\u00fcks\u00e9ges elj\u00e1rni.<\/p>

P\u00e9lda:<\/p>

A felek megb\u00edz\u00e1si keretszerz\u0151d\u00e9st k\u00f6tnek 2024. janu\u00e1r 1-j\u00e9t\u0151l 2024. j\u00fanius 30-ig terjed\u0151 id\u0151szakra 2.400.000 Ft d\u00edjaz\u00e1s ellen\u00e9ben. <\/em><\/p>

A megb\u00edzott 10 sz\u00e1zal\u00e9k k\u00f6lts\u00e9gh\u00e1nyad \u00e9rv\u00e9nyes\u00edt\u00e9s\u00e9r\u0151l nyilatkozik a kifizet\u0151 fel\u00e9. <\/em><\/p>

A d\u00edjaz\u00e1s kifizet\u00e9se az egyes r\u00e9szfeladatok teljes\u00edt\u00e9s\u00e9t k\u00f6vet\u0151en havi rendszeress\u00e9ggel esed\u00e9kes, 6 egyenl\u0151 r\u00e9szletben. Az els\u0151 kifizet\u00e9s 2024. janu\u00e1r 31-\u00e9n t\u00f6rt\u00e9nik, a teljes\u00edt\u00e9sigazol\u00e1st k\u00f6vet\u0151en.<\/em><\/p>

  1. Biztos\u00edt\u00e1si k\u00f6telezetts\u00e9g meghat\u00e1roz\u00e1sa azon h\u00f3napokra, amikor szerz\u0151d\u00e9sszer\u0171 teljes\u00edt\u00e9s \u00e9s kifizet\u00e9s t\u00f6rt\u00e9nik:<\/em><\/li><\/ol>

    Legyen ilyen h\u00f3nap p\u00e9ld\u00e1ul janu\u00e1r:<\/em><\/p>

    Bev\u00e9tel 400.000 Ft, k\u00f6lts\u00e9g 10 %, j\u00f6vedelem: 400.000-40.000= 360.000 Ft<\/em><\/p>

    T\u00e1rgyhavi minim\u00e1lb\u00e9r: 266.800 Ft, melynek 30%-a: 80.040 Ft<\/em><\/p>

    Tekintettel arra, hogy az ad\u00f3el\u0151leg alapja, vagyis a j\u00e1rul\u00e9kalapot k\u00e9pez\u0151 j\u00f6vedelem t\u00f6bb, mint a minim\u00e1lb\u00e9r 30%-a, ez\u00e9rt a biztos\u00edt\u00e1si k\u00f6telezetts\u00e9g fenn\u00e1ll, vagyis a foglalkoztat\u00f3nak a mag\u00e1nszem\u00e9lyt be kell jelentenie biztos\u00edtottk\u00e9nt 2024. janu\u00e1r 1-j\u00e9t\u0151l 2024. janu\u00e1r 31-ig terjed\u0151 id\u0151szakra.<\/em><\/p>

    2. Biztos\u00edt\u00e1si k\u00f6telezetts\u00e9g meghat\u00e1roz\u00e1sa, abban az esetben, ha nem t\u00f6rt\u00e9nik szerz\u0151d\u00e9sszer\u0171 teljes\u00edt\u00e9s, \u00e9s ez\u00e1ltal v\u00e1ltozik a kifizetett \u00f6sszeg:<\/em><\/p>

    A megb\u00edzott valamely ok miatt nem teljes\u00edtette az adott h\u00f3napra v\u00e1llalt r\u00e9szfeladatot (ez az<\/em> inform\u00e1ci\u00f3 az esed\u00e9kes d\u00edj kifizet\u00e9sekor \u00e1ll csak rendelkez\u00e9sre), ez\u00e9rt r\u00e9sz\u00e9re nem t\u00f6rt\u00e9nik p\u00e9ld\u00e1ul kifizet\u00e9s. Ebb\u0151l ad\u00f3d\u00f3an b\u00e1r a felek k\u00f6z\u00f6tt a keretszerz\u0151d\u00e9s tov\u00e1bbra is fenn\u00e1ll, azt nem mondta fel egyik f\u00e9l sem, de a biztos\u00edt\u00e1si jogviszony nem j\u00f6n l\u00e9tre, \u00edgy nem sz\u00fcks\u00e9ges bejelent\u00e9st tenni, mint ahogy akkor sem, ha a kifizetett \u00f6sszeg nem \u00e9ri el a kor\u00e1bbiakban meghat\u00e1rozott \u00f6sszeghat\u00e1rt.<\/em><\/p>

    \u00d6sszegz\u00e9s: a biztos\u00edt\u00e1si k\u00f6telezetts\u00e9g elb\u00edr\u00e1l\u00e1sa mindig a kifizet\u00e9shez igazod\u00f3an, jelen esetben havonta ut\u00f3lag, csak az adott h\u00f3nap vonatkoz\u00e1s\u00e1ban lehets\u00e9ges, vagyis a foglalkoztat\u00f3nak az adott h\u00f3napra vonatkoz\u00f3 d\u00edjaz\u00e1s kifizet\u00e9s\u00e9t k\u00f6vet\u0151en, k\u00fcl\u00f6n-k\u00fcl\u00f6n kell a mag\u00e1nszem\u00e9lyt biztos\u00edtottk\u00e9nt bejelentenie a \u2019T1041 jel\u0171 nyomtatv\u00e1nyon. A felek k\u00f6z\u00f6tt teh\u00e1t a keretszerz\u0151d\u00e9s folyamatosan fenn\u00e1ll, de arra tekintettel csak akkor j\u00f6n l\u00e9tre biztos\u00edt\u00e1si jogviszony, ha a j\u00f6vedelmi felt\u00e9tel is teljes\u00fcl.<\/em><\/strong><\/p>","protected":false},"excerpt":{"rendered":"

    Ez sz\u00e1mos t\u00e9nyez\u0151t\u0151l f\u00fcgg. A k\u00f6vetkez\u0151kben p\u00e9ld\u00e1kon kereszt\u00fcl tekints\u00fck \u00e1t, hogy a d\u00edjaz\u00e1s ellen\u00e9ben munkav\u00e9gz\u00e9sre ir\u00e1nyul\u00f3 egy\u00e9b jogviszony keret\u00e9ben (megb\u00edz\u00e1si szerz\u0151d\u00e9s alapj\u00e1n, egy\u00e9ni v\u00e1llalkoz\u00f3nak nem min\u0151s\u00fcl\u0151 v\u00e1llalkoz\u00e1si jogviszonyban) szem\u00e9lyesen munk\u00e1t v\u00e9gz\u0151 szem\u00e9ly munkav\u00e9gz\u00e9se mikor eredm\u00e9nyez biztos\u00edt\u00e1si jogviszonyt. Hol tal\u00e1lunk erre … Egy kattint\u00e1s ide a folytat\u00e1shoz…. →<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"_themeisle_gutenberg_block_has_review":false,"footnotes":""},"categories":[18],"tags":[],"class_list":["post-675","post","type-post","status-publish","format-standard","hentry","category-bejegyzesek"],"yoast_head":"\nMegb\u00edz\u00e1si jogviszony \u00e9s megb\u00edz\u00e1si jelleg\u0171 jogviszonyok bejelent\u00e9si k\u00f6telezetts\u00e9ge I. - Offix Europe Kft.<\/title>\n<meta name=\"description\" content=\"Mikor v\u00e1lik biztos\u00edtott\u00e1 a munk\u00e1t v\u00e9gz\u0151? 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