{"id":683,"date":"2024-09-16T18:04:38","date_gmt":"2024-09-16T18:04:38","guid":{"rendered":"https:\/\/www.offixeurope.hu\/?p=683"},"modified":"2024-09-16T18:07:20","modified_gmt":"2024-09-16T18:07:20","slug":"megbizasi-jogviszony-es-megbizasi-jellegu-jogviszonyok-bejelentesi-kotelezettsege-ii","status":"publish","type":"post","link":"https:\/\/www.wpt-kf0a.79-172-252-106.cpanel.site\/?p=683","title":{"rendered":"Megb\u00edz\u00e1si jogviszony \u00e9s megb\u00edz\u00e1si jelleg\u0171 jogviszonyok bejelent\u00e9si k\u00f6telezetts\u00e9ge II."},"content":{"rendered":"<div id=\"wp-block-themeisle-blocks-advanced-columns-6c6cad34\" class=\"wp-block-themeisle-blocks-advanced-columns has-2-columns has-desktop-equal-layout has-tablet-equal-layout has-mobile-collapsedRows-layout has-vertical-unset\"><div class=\"wp-block-themeisle-blocks-advanced-columns-overlay\"><\/div><div class=\"innerblocks-wrap\"><div id=\"wp-block-themeisle-blocks-advanced-column-a53a1f42\" class=\"wp-block-themeisle-blocks-advanced-column\"><figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"682\" src=\"https:\/\/www.wpt-kf0a.79-172-252-106.cpanel.site\/wp-content\/uploads\/2024\/09\/background-5594879_1280-1024x682.jpg\" alt=\"\" class=\"wp-image-684\" srcset=\"https:\/\/www.wpt-kf0a.79-172-252-106.cpanel.site\/wp-content\/uploads\/2024\/09\/background-5594879_1280-1024x682.jpg 1024w, https:\/\/www.wpt-kf0a.79-172-252-106.cpanel.site\/wp-content\/uploads\/2024\/09\/background-5594879_1280-300x200.jpg 300w, https:\/\/www.wpt-kf0a.79-172-252-106.cpanel.site\/wp-content\/uploads\/2024\/09\/background-5594879_1280-768x512.jpg 768w, https:\/\/www.wpt-kf0a.79-172-252-106.cpanel.site\/wp-content\/uploads\/2024\/09\/background-5594879_1280-450x300.jpg 450w, https:\/\/www.wpt-kf0a.79-172-252-106.cpanel.site\/wp-content\/uploads\/2024\/09\/background-5594879_1280-90x60.jpg 90w, https:\/\/www.wpt-kf0a.79-172-252-106.cpanel.site\/wp-content\/uploads\/2024\/09\/background-5594879_1280-135x90.jpg 135w, https:\/\/www.wpt-kf0a.79-172-252-106.cpanel.site\/wp-content\/uploads\/2024\/09\/background-5594879_1280.jpg 1280w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure><\/div>\n\n<div id=\"wp-block-themeisle-blocks-advanced-column-7555289e\" class=\"wp-block-themeisle-blocks-advanced-column\"><p class=\"wp-block-paragraph\">A kor\u00e1bbiakban \u00e1ttekintett\u00fck, hogy a megb\u00edz\u00e1si, valamint megb\u00edz\u00e1si jelleg\u0171 jogviszonyt abban az esetben sz\u00fcks\u00e9ges bejelenteni, ha <strong>az e tev\u00e9kenys\u00e9g\u00e9b\u0151l sz\u00e1rmaz\u00f3, t\u00e1rgyhavi j\u00e1rul\u00e9kalapot k\u00e9pez\u0151 j\u00f6vedelem el\u00e9ri a minim\u00e1lb\u00e9r harminc sz\u00e1zal\u00e9k\u00e1t, vagy napt\u00e1ri napokra annak harmincad r\u00e9sz\u00e9t.<\/strong><\/p><\/div><\/div><\/div><p class=\"wp-block-paragraph\">A jogszab\u00e1lyi defin\u00edci\u00f3k mell\u00e9 elengedhetetlenek a p\u00e9ld\u00e1k, mert ezek seg\u00edtik a rendelkez\u00e9sek meg\u00e9rt\u00e9s\u00e9t.<\/p><p class=\"has-text-align-center has-medium-font-size wp-block-paragraph\">Mikor nem keletkezik bejelent\u00e9si k\u00f6telezetts\u00e9g?<\/p><p class=\"wp-block-paragraph\"><strong>P\u00e9lda: <\/strong>2024. szeptember 1-10-\u00e9ig tart\u00f3 szerz\u0151d\u00e9s eset\u00e9n a megb\u00edz\u00e1si d\u00edj \u00f6sszege 25 000 forint. A mag\u00e1nszem\u00e9ly 10 sz\u00e1zal\u00e9k k\u00f6lts\u00e9gh\u00e1nyad elsz\u00e1mol\u00e1s\u00e1r\u00f3l nyilatkozik a kifizet\u0151 fel\u00e9, ez\u00e9rt a j\u00e1rul\u00e9kalapot k\u00e9pez\u0151 j\u00f6vedelem \u00f6sszege 22 500 forint, melyet 10 nappal elosztva a napi \u00f6sszeg 2 250 forint lesz. A biztos\u00edt\u00e1si jogviszony nem j\u00f6n l\u00e9tre, mert 2024. szeptemberre a minim\u00e1lb\u00e9r harminc sz\u00e1zal\u00e9k\u00e1nak (266 800&#215;0,3= 80 040 forint) harmincad r\u00e9sze 2 668 forint, de a p\u00e9ld\u00e1ban ismertetett esetben a d\u00edjaz\u00e1s napi \u00f6sszege ezt nem \u00e9ri el, \u00edgy bejelent\u00e9si k\u00f6telezetts\u00e9g sem terheli a kifizet\u0151t.<\/p><p class=\"has-text-align-center has-medium-font-size wp-block-paragraph\">Mi t\u00f6rt\u00e9nik abban az esetben, amennyiben a szerz\u0151d\u00e9s nem tartalmaz z\u00e1r\u00f3 d\u00e1tumot?<\/p><p class=\"wp-block-paragraph\">A megb\u00edz\u00e1si szerz\u0151d\u00e9s szerint a megb\u00edz\u00f3 2024. m\u00e1rcius 1-j\u00e9n megb\u00edzza a megb\u00edzottat a szerz\u0151d\u00e9sben r\u00f6gz\u00edtett feladatok ell\u00e1t\u00e1s\u00e1val. A szerz\u0151d\u00e9s a megb\u00edz\u00e1s id\u0151szak\u00e1ra vonatkoz\u00f3 m\u00e1s adatot nem tartalmaz, a d\u00edj kifizet\u00e9s\u00e9re 2024. m\u00e1rcius 31-\u00e9n ker\u00fcl sor. A biztos\u00edt\u00e1s id\u0151tartam\u00e1t ez\u00e9rt 2024. m\u00e1rcius h\u00f3napra kell vizsg\u00e1lni.<\/p><p class=\"wp-block-paragraph\"><strong>Fontos!<\/strong> Ha a d\u00edjaz\u00e1s alapj\u00e1n a biztos\u00edt\u00e1si k\u00f6telezetts\u00e9g fenn\u00e1ll, akkor <strong>a biztos\u00edt\u00e1si jogviszony kezd\u0151 \u00e9s befejez\u0151 id\u0151pontj\u00e1t legk\u00e9s\u0151bb a d\u00edj kifizet\u00e9s\u00e9t k\u00f6vet\u0151 napon kell bejelenteni.<\/strong><\/p><p class=\"has-text-align-center has-medium-font-size wp-block-paragraph\">Mi t\u00f6rt\u00e9nik abban az esetben, amennyiben egy h\u00f3napon bel\u00fcl t\u00f6bb, r\u00f6videbb munkav\u00e9gz\u00e9s t\u00f6rt\u00e9nik?<\/p><p class=\"wp-block-paragraph\">Ez esetben l\u00e9p \u00e9letbe <strong>az \u00f6sszesz\u00e1m\u00edt\u00e1si szab\u00e1ly<\/strong>. Mit jelent mindez? Azt, hogy a megb\u00edz\u00e1si szerz\u0151d\u00e9s alapj\u00e1n munk\u00e1t v\u00e9gz\u0151 szem\u00e9lyek biztos\u00edt\u00e1s\u00e1t havonta kell elb\u00edr\u00e1lni, \u00e9s a biztos\u00edt\u00e1si k\u00f6telezetts\u00e9g elb\u00edr\u00e1l\u00e1s\u00e1n\u00e1l az ugyanann\u00e1l a foglalkoztat\u00f3n\u00e1l a napt\u00e1ri h\u00f3napban el\u00e9rt j\u00e1rul\u00e9kalapot k\u00e9pez\u0151 j\u00f6vedelmeket \u00f6ssze kell sz\u00e1m\u00edtani.<\/p><p class=\"wp-block-paragraph\"><\/p><p class=\"wp-block-paragraph\"><\/p>","protected":false},"excerpt":{"rendered":"<p>A jogszab\u00e1lyi defin\u00edci\u00f3k mell\u00e9 elengedhetetlenek a p\u00e9ld\u00e1k, mert ezek seg\u00edtik a rendelkez\u00e9sek meg\u00e9rt\u00e9s\u00e9t. Mikor nem keletkezik bejelent\u00e9si k\u00f6telezetts\u00e9g? P\u00e9lda: 2024. szeptember 1-10-\u00e9ig tart\u00f3 szerz\u0151d\u00e9s eset\u00e9n a megb\u00edz\u00e1si d\u00edj \u00f6sszege 25 000 forint. A mag\u00e1nszem\u00e9ly 10 sz\u00e1zal\u00e9k k\u00f6lts\u00e9gh\u00e1nyad elsz\u00e1mol\u00e1s\u00e1r\u00f3l nyilatkozik a &hellip; <a href=\"https:\/\/www.wpt-kf0a.79-172-252-106.cpanel.site\/?p=683\">Egy kattint\u00e1s ide a folytat\u00e1shoz&#8230;. <span class=\"meta-nav\">&rarr;<\/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-683","post","type-post","status-publish","format-standard","hentry","category-bejegyzesek"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Megb\u00edz\u00e1si jogviszony \u00e9s megb\u00edz\u00e1si jelleg\u0171 jogviszonyok bejelent\u00e9si k\u00f6telezetts\u00e9ge II. - 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