{"id":137177,"date":"2017-05-06T19:00:27","date_gmt":"2017-05-06T16:00:27","guid":{"rendered":"https:\/\/ziarharghita.ro\/milyen-kotelezettsegei-vannak-a-legalabb-50-szemelyt-foglalkoztato-vallalkozasoknak"},"modified":"2017-05-06T19:00:27","modified_gmt":"2017-05-06T16:00:27","slug":"milyen-kotelezettsegei-vannak-a-legalabb-50-szemelyt-foglalkoztato-vallalkozasoknak","status":"publish","type":"post","link":"https:\/\/ziarharghita.ro\/hu\/milyen-kotelezettsegei-vannak-a-legalabb-50-szemelyt-foglalkoztato-vallalkozasoknak","title":{"rendered":"Milyen k\u00f6telezetts\u00e9gei vannak a legal\u00e1bb 50 szem\u00e9lyt foglalkoztat\u00f3 v\u00e1llalkoz\u00e1soknak"},"content":{"rendered":"<p style=\"text-align: justify;\">A 448\/2006-os t\u00f6rv\u00e9ny 78-as cikkely\u00e9nek \u00e9rtelm\u00e9ben azok a k\u00f6zint\u00e9zm\u00e9nyek, k\u00f6z- vagy mag\u00e1n jogi szem\u00e9lyek, amelyek legkevesebb 50 alkalmazottal rendelkeznek, k\u00f6telesek az alkalmazottak l\u00e9tsz\u00e1m\u00e1nak 4%-ban fogyat\u00e9kkal \u00e9l\u0151 szem\u00e9lyeket is foglalkoztatni.<\/p>\n<p style=\"text-align: justify;\">Amennyiben nem szeretn\u00e9nek fogyat\u00e9kkal \u00e9l\u0151 szem\u00e9lyeket foglalkoztatni, az al\u00e1bbi t\u00f6rv\u00e9nyes opci\u00f3k k\u00f6z\u00fcl v\u00e1laszthatnak:<\/p>\n<ol style=\"text-align: justify;\">\n<li>befizetik az \u00e1llamkassz\u00e1ba az orsz\u00e1gos minim\u00e1lb\u00e9r fel\u00e9nek a fogyat\u00e9kos szem\u00e9lyeket illet\u0151 munkahelyek sz\u00e1m\u00e1val megszorzott \u00f6sszeg\u00e9t. Err\u0151l havonta a 100-as sz\u00e1m\u00fa ad\u00f3bevall\u00e1si \u00edv 24. sor\u00e1ban kell nyilatkozatot tenni, az \u00f6sszeg az egys\u00e9ges sz\u00e1ml\u00e1ra fizetend\u0151.<\/li>\n<li>v\u00e1s\u00e1roljanak a fogyat\u00e9kkal \u00e9l\u0151 szem\u00e9lyek saj\u00e1t v\u00e1llalkoz\u00e1sa \u00e1ltal k\u00e9sz\u00edtett term\u00e9keket vagy szolg\u00e1ltat\u00e1sokat, az \u00e1llamkassz\u00e1ba fizetend\u0151 \u00f6sszeg m\u00e9rt\u00e9k\u00e9ben.<\/li>\n<\/ol>\n<p style=\"text-align: justify;\">A fent eml\u00edtett v\u00e1s\u00e1rl\u00e1s egy partners\u00e9gi megegyez\u00e9s alapj\u00e1n t\u00f6rt\u00e9nik, amelynek modellj\u00e9t a 268\/2007-es s\u00fcrg\u0151ss\u00e9gi korm\u00e1nyrendelet 1-es sz\u00e1m\u00fa f\u00fcggel\u00e9ke hat\u00e1rozza meg. A term\u00e9kek vagy szolg\u00e1ltat\u00e1sok v\u00e1s\u00e1rl\u00e1s\u00e1t a kereskedelmi szerz\u0151d\u00e9s, a sz\u00e1mla \u00e9s a nyugta bizony\u00edtja.<\/p>\n<p style=\"text-align: justify;\">A 100-as sz\u00e1m\u00fa formanyomtatv\u00e1ny kit\u00f6lt\u00e9si m\u00f3dozata:<\/p>\n<ul style=\"text-align: justify;\">\n<li>amennyiben a v\u00e1s\u00e1rl\u00e1s \u00e9rt\u00e9ke megegyezik az \u00e1llamkassz\u00e1ba fizetend\u0151 \u00f6sszeg \u00e9rt\u00e9k\u00e9vel, nem kell kit\u00f6lteni a nyomtatv\u00e1ny 24. sor\u00e1t<\/li>\n<li>amennyiben a v\u00e1s\u00e1rl\u00e1s \u00e9rt\u00e9ke kisebb az \u00e1llamkassz\u00e1ba fizetend\u0151 \u00f6sszegn\u00e9l, a formanyomtatv\u00e1ny 24. sor\u00e1ba a k\u00e9t \u00f6sszeg k\u00fcl\u00f6nbs\u00e9ge \u00edrand\u00f3 be<\/li>\n<li>amennyiben a v\u00e1s\u00e1rl\u00e1s \u00f6sszege meghaladja az \u00e1llamkassz\u00e1ba fizetend\u0151 \u00f6sszeg \u00e9rt\u00e9k\u00e9t, akkor azt az illet\u0151 h\u00f3napban nem kell felt\u00fcntetni, a fennmarad\u00f3 \u00f6sszeg \u00e1tviv\u0151dik a k\u00f6vetkez\u0151 h\u00f3napra a fizet\u00e9si k\u00f6telezetts\u00e9geket cs\u00f6kkentend\u0151.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Forr\u00e1s:ZPN<\/p>\n","protected":false},"excerpt":{"rendered":"<p>A 448\/2006-os t\u00f6rv\u00e9ny 78-as cikkely\u00e9nek \u00e9rtelm\u00e9ben azok a k\u00f6zint\u00e9zm\u00e9nyek, k\u00f6z- vagy mag\u00e1n jogi szem\u00e9lyek, amelyek legkevesebb 50 alkalmazottal rendelkeznek, k\u00f6telesek az alkalmazottak l\u00e9tsz\u00e1m\u00e1nak 4%-ban fogyat\u00e9kkal \u00e9l\u0151 szem\u00e9lyeket is foglalkoztatni. Amennyiben nem szeretn\u00e9nek fogyat\u00e9kkal \u00e9l\u0151 szem\u00e9lyeket foglalkoztatni, az al\u00e1bbi t\u00f6rv\u00e9nyes opci\u00f3k k\u00f6z\u00fcl v\u00e1laszthatnak: befizetik az \u00e1llamkassz\u00e1ba az orsz\u00e1gos minim\u00e1lb\u00e9r fel\u00e9nek a fogyat\u00e9kos szem\u00e9lyeket illet\u0151 munkahelyek sz\u00e1m\u00e1val [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-137177","post","type-post","status-publish","format-standard","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Milyen k\u00f6telezetts\u00e9gei vannak a legal\u00e1bb 50 szem\u00e9lyt foglalkoztat\u00f3 v\u00e1llalkoz\u00e1soknak<\/title>\n<meta name=\"description\" content=\"A 448\/2006-os t\u00f6rv\u00e9ny 78-as 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