{"id":449,"date":"2021-06-11T11:25:00","date_gmt":"2021-06-11T11:25:00","guid":{"rendered":"https:\/\/moore-hungary.eu.moore-global.com\/?p=449"},"modified":"2025-12-03T14:41:00","modified_gmt":"2025-12-03T14:41:00","slug":"szep-kartya-ev-vegeig-fennmarad-a-kedvezo-adozas","status":"publish","type":"post","link":"https:\/\/www.mooreglobal.hu\/en\/szep-kartya-ev-vegeig-fennmarad-a-kedvezo-adozas\/","title":{"rendered":"SZ\u00c9P K\u00c1RTYA: \u00c9V V\u00c9G\u00c9IG FENNMARAD A KEDVEZ\u0150 AD\u00d3Z\u00c1S"},"content":{"rendered":"<p><strong>A Sz\u00e9chenyi Pihen\u0151 K\u00e1rty\u00e1ra adott munk\u00e1ltat\u00f3i t\u00e1mogat\u00e1s ut\u00e1n a munk\u00e1ltat\u00f3nak \u00e9v v\u00e9g\u00e9ig csak 15% szem\u00e9lyi j\u00f6vedelemad\u00f3t (Szja) kell fizetni, mivel szoci\u00e1lis hozz\u00e1j\u00e1rul\u00e1si ad\u00f3 (Szocho) sem mer\u00fcl fel. A munkab\u00e9rhez viszony\u00edtva ez azonos nett\u00f3 \u00e9rt\u00e9kre sz\u00e1m\u00edtva 35%-os megtakar\u00edt\u00e1st jelent a munk\u00e1ltat\u00f3 r\u00e9sz\u00e9re \u2013 k\u00f6z\u00f6lte a Moore Hungary tan\u00e1csad\u00f3 \u00e9s k\u00f6nyvvizsg\u00e1l\u00f3 c\u00e9g.<\/strong><br><br>\u201e<em>A napokban megjelent korm\u00e1nyrendelet \u00e9rtelm\u00e9ben a SZ\u00c9P K\u00e1rty\u00e1ra kedvez\u0151 ad\u00f3z\u00e1s mellett a m\u00e1sodik f\u00e9l\u00e9vben is magasabb \u00f6sszeg\u0171 rekre\u00e1ci\u00f3s keret\u00f6sszeg utalhat\u00f3<\/em>&nbsp;\u2013 magyar\u00e1zza Kocziha Andrea, a Moore Hungary ad\u00f3tan\u00e1csad\u00e1si partnere. \u2013&nbsp;<em>Ez azt jelenti, hogy a fenti kedvezm\u00e9nyek mellett k\u00f6lts\u00e9gvet\u00e9si szerv eset\u00e9n \u00e9vi 400 ezer forint, minden m\u00e1s munk\u00e1ltat\u00f3n\u00e1l \u00e9vi 800 ezer forint adhat\u00f3 b\u00e9ren k\u00edv\u00fcli juttat\u00e1sk\u00e9nt.<\/em><br><br>A keret\u00f6sszegek a teljes idei \u00e9vben v\u00e1ltozatlanok maradnak, azaz<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>sz\u00e1ll\u00e1shely alsz\u00e1ml\u00e1j\u00e1ra utalhat\u00f3 t\u00e1mogat\u00e1s legfeljebb&nbsp;\u00e9vi 400 ezer forint<\/li>\n\n\n\n<li>vend\u00e9gl\u00e1t\u00e1s alsz\u00e1ml\u00e1j\u00e1ra utalhat\u00f3 t\u00e1mogat\u00e1s legfeljebb \u00e9vi 265 ezer forint,<\/li>\n\n\n\n<li>szabadid\u0151 alsz\u00e1ml\u00e1j\u00e1ra utalhat\u00f3 t\u00e1mogat\u00e1s legfeljebb \u00e9vi 135 ezer forint \u00f6sszegig min\u0151s\u00fcl b\u00e9ren k\u00edv\u00fcli juttat\u00e1snak.<\/li>\n<\/ul>\n\n\n\n<p>V\u00e1ltozatlan az a szab\u00e1ly is, hogy ha a munkav\u00e1llal\u00f3 jogviszonya \u00e9v k\u00f6zben kezd\u0151dik, vagy sz\u0171nik meg, akkor az ad\u00f3\u00e9vben a juttat\u00e1s keret\u00f6sszeg\u00e9t az adott munk\u00e1ltat\u00f3n\u00e1l jogviszonyban t\u00f6lt\u00f6tt napokkal kell ar\u00e1nyos\u00edtani.<br><br>Az eml\u00edtett \u00e9rt\u00e9khat\u00e1rokat, vagy a rekre\u00e1ci\u00f3s keret\u00f6sszeg egyes alsz\u00e1ml\u00e1in\u00e1l meghat\u00e1rozott \u00f6sszegeket meghalad\u00f3 t\u00e1mogat\u00e1s \u201eegyes meghat\u00e1rozott juttat\u00e1sk\u00e9nt\u201d ad\u00f3k\u00f6teles. A hat\u00e1r\u00e9rt\u00e9k feletti r\u00e9sz 1,18-szorosa ut\u00e1n a 15 sz\u00e1zal\u00e9k Szja mellett a 15,5 sz\u00e1zal\u00e9kos Szocho-t is meg kell fizetnie a munk\u00e1ltat\u00f3nak.<br><br>Tov\u00e1bbi v\u00e1ltoz\u00e1s, hogy mostant\u00f3l kezd\u0151d\u0151en az \u00e9v h\u00e1tral\u00e9v\u0151 id\u0151szak\u00e1ban adott reprezent\u00e1ci\u00f3 \u00e9s \u00fczleti aj\u00e1nd\u00e9kok ad\u00f3z\u00e1sa kedvez\u0151bb\u00e9 v\u00e1lik. Ezen term\u00e9kek, szolg\u00e1ltat\u00e1sok, vagy az \u00fczletfeleknek adott utalv\u00e1nyok \u00e9rt\u00e9k\u00e9nek 1,18-szorosa ut\u00e1n csak a 15 sz\u00e1zal\u00e9k Szja-t kell megfizetni, a 15,5 sz\u00e1zal\u00e9kos Szocho-t azonban nem.<\/p>\n\n\n\n<div style=\"height:100px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">Moore Hungary<\/h2>\n\n\n\n<p><\/p>\n\n\n\n<p>Moore Global, which started in a London office more than 110 years ago, is now one of the world's leading consulting and audit networks. Present in over 100 countries worldwide, the network has more than 600 independent offices and over 30,000 employees. The group's turnover for the last financial year exceeded $3 billion.<br><br><strong>Moore Global's services will be directly available in the domestic market from March 2021.\u00a0<\/strong>Moore Hungary has been offering a full range of consulting services in the fields of business, financial, tax, accounting and auditing with a team of almost 100 experts since its inception.<br><br>In our fast-changing world, Moore provides strategic guidance and practical advice to help clients navigate and understand the complex regulatory and changing market environment and industry conditions, and thereby find the best solutions.<\/p>\n\n\n\n<p class=\"has-primary-gradient-gradient-background has-background\"><strong>Follow us on LinkedIn for more news!<\/strong><\/p>\n\n\n<style id=\"strategiq-content-image-style\">.block-content-image__buttons{margin-top:2rem}.block-content-image__pre-heading{text-transform:uppercase;letter-spacing:2px;font-size:.75rem;margin-bottom:.625rem}.block-content-image__heading{margin-bottom:1.5rem}.block-content-image__copy{font-size:1rem;line-height:1.5rem}.block-content-image__image{margin-top:2.5rem}@media (min-width: 992px){.block-content-image__image{margin-top:0}}.block-content-image-inner{-webkit-box-pack:justify;-ms-flex-pack:justify;justify-content:space-between}.block-content-image-inner.reverse{-webkit-box-orient:horizontal;-webkit-box-direction:reverse;-ms-flex-direction:row-reverse;flex-direction:row-reverse}\n\n\/*# sourceMappingURL=block-content-image.css.map *\/\n<\/style>\n<section  class=\"block-content-image\">\n\t<div class=\"container\">\n\t\t<div class=\"row block-content-image-inner flex_row\">\n\n\t\t\t<div class=\"col-12 col-lg-5\">\n\t\t\t\t\n\t\t\t\t<div class=\"block-content-image__heading\">\n\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t<div class=\"block-content-image__copy\">\n\t\t\t\t\t\t<p style=\"text-align: center\"><a href=\"https:\/\/www.linkedin.com\/company\/moorehungary\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" class=\"alignnone size-full wp-image-901\" src=\"https:\/\/www.mooreglobal.hu\/wp-content\/uploads\/sites\/12\/2025\/10\/linkedin.png\" alt=\"\" width=\"195\" height=\"59\" srcset=\"https:\/\/www.mooreglobal.hu\/wp-content\/uploads\/sites\/12\/2025\/10\/linkedin.png 195w, https:\/\/www.mooreglobal.hu\/wp-content\/uploads\/sites\/12\/2025\/10\/linkedin-18x5.png 18w\" sizes=\"(max-width: 195px) 100vw, 195px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t<div class=\"col-12 col-lg-6\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t<\/div>\n<\/section>","protected":false},"excerpt":{"rendered":"<p>A Sz\u00e9chenyi Pihen\u0151 K\u00e1rty\u00e1ra adott munk\u00e1ltat\u00f3i t\u00e1mogat\u00e1s ut\u00e1n a munk\u00e1ltat\u00f3nak \u00e9v v\u00e9g\u00e9ig csak 15% szem\u00e9lyi j\u00f6vedelemad\u00f3t (Szja) kell fizetni, mivel szoci\u00e1lis hozz\u00e1j\u00e1rul\u00e1si ad\u00f3 (Szocho) sem mer\u00fcl fel. A munkab\u00e9rhez viszony\u00edtva ez azonos nett\u00f3 \u00e9rt\u00e9kre sz\u00e1m\u00edtva 35%-os megtakar\u00edt\u00e1st jelent a munk\u00e1ltat\u00f3 r\u00e9sz\u00e9re \u2013 k\u00f6z\u00f6lte a Moore Hungary tan\u00e1csad\u00f3 \u00e9s k\u00f6nyvvizsg\u00e1l\u00f3 c\u00e9g. \u201eA napokban megjelent korm\u00e1nyrendelet \u00e9rtelm\u00e9ben [&hellip;]<\/p>\n","protected":false},"author":17,"featured_media":427,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":true,"footnotes":""},"categories":[19,15],"tags":[],"location":[],"class_list":["post-449","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-kozlemeny","category-ugyfeltajekoztato"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>SZ\u00c9P K\u00c1RTYA: \u00c9V V\u00c9G\u00c9IG FENNMARAD A KEDVEZ\u0150 AD\u00d3Z\u00c1S - Moore Hungary<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.mooreglobal.hu\/en\/szep-kartya-ev-vegeig-fennmarad-a-kedvezo-adozas\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"SZ\u00c9P K\u00c1RTYA: \u00c9V V\u00c9G\u00c9IG FENNMARAD A KEDVEZ\u0150 AD\u00d3Z\u00c1S - Moore Hungary\" \/>\n<meta property=\"og:description\" content=\"A Sz\u00e9chenyi Pihen\u0151 K\u00e1rty\u00e1ra adott munk\u00e1ltat\u00f3i t\u00e1mogat\u00e1s ut\u00e1n a munk\u00e1ltat\u00f3nak \u00e9v v\u00e9g\u00e9ig csak 15% szem\u00e9lyi j\u00f6vedelemad\u00f3t (Szja) kell fizetni, mivel szoci\u00e1lis hozz\u00e1j\u00e1rul\u00e1si ad\u00f3 (Szocho) sem mer\u00fcl fel. A munkab\u00e9rhez viszony\u00edtva ez azonos nett\u00f3 \u00e9rt\u00e9kre sz\u00e1m\u00edtva 35%-os megtakar\u00edt\u00e1st jelent a munk\u00e1ltat\u00f3 r\u00e9sz\u00e9re \u2013 k\u00f6z\u00f6lte a Moore Hungary tan\u00e1csad\u00f3 \u00e9s k\u00f6nyvvizsg\u00e1l\u00f3 c\u00e9g. \u201eA napokban megjelent korm\u00e1nyrendelet \u00e9rtelm\u00e9ben [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.mooreglobal.hu\/en\/szep-kartya-ev-vegeig-fennmarad-a-kedvezo-adozas\/\" \/>\n<meta property=\"og:site_name\" content=\"Moore Hungary\" \/>\n<meta property=\"article:published_time\" content=\"2021-06-11T11:25:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-12-03T14:41:00+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.mooreglobal.hu\/wp-content\/uploads\/sites\/12\/2025\/11\/csapatmunka-egy-modern-irodaban-327129.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1125\" \/>\n\t<meta property=\"og:image:height\" content=\"633\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"B\u00edr\u00f3 M\u00e1t\u00e9\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"B\u00edr\u00f3 M\u00e1t\u00e9\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.mooreglobal.hu\/en\/szep-kartya-ev-vegeig-fennmarad-a-kedvezo-adozas\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.mooreglobal.hu\/en\/szep-kartya-ev-vegeig-fennmarad-a-kedvezo-adozas\/\"},\"author\":{\"name\":\"B\u00edr\u00f3 M\u00e1t\u00e9\",\"@id\":\"https:\/\/www.mooreglobal.hu\/#\/schema\/person\/f11696f5af336675622bd3248ebe8de5\"},\"headline\":\"SZ\u00c9P K\u00c1RTYA: \u00c9V V\u00c9G\u00c9IG FENNMARAD A KEDVEZ\u0150 AD\u00d3Z\u00c1S\",\"datePublished\":\"2021-06-11T11:25:00+00:00\",\"dateModified\":\"2025-12-03T14:41:00+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.mooreglobal.hu\/en\/szep-kartya-ev-vegeig-fennmarad-a-kedvezo-adozas\/\"},\"wordCount\":649,\"image\":{\"@id\":\"https:\/\/www.mooreglobal.hu\/en\/szep-kartya-ev-vegeig-fennmarad-a-kedvezo-adozas\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.mooreglobal.hu\/wp-content\/uploads\/sites\/12\/2025\/11\/csapatmunka-egy-modern-irodaban-327129.jpg\",\"articleSection\":[\"K\u00f6zlem\u00e9ny\",\"\u00dcgyf\u00e9lt\u00e1j\u00e9koztat\u00f3\"],\"inLanguage\":\"en-GB\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.mooreglobal.hu\/en\/szep-kartya-ev-vegeig-fennmarad-a-kedvezo-adozas\/\",\"url\":\"https:\/\/www.mooreglobal.hu\/en\/szep-kartya-ev-vegeig-fennmarad-a-kedvezo-adozas\/\",\"name\":\"SZ\u00c9P K\u00c1RTYA: \u00c9V V\u00c9G\u00c9IG FENNMARAD A KEDVEZ\u0150 AD\u00d3Z\u00c1S - 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