{"id":312,"date":"2016-09-06T16:31:11","date_gmt":"2016-09-06T14:31:11","guid":{"rendered":"http:\/\/www.whisperingtree.hu\/blog\/?p=312"},"modified":"2017-05-11T14:12:18","modified_gmt":"2017-05-11T12:12:18","slug":"a-vegelszamolo-jarulekai","status":"publish","type":"post","link":"https:\/\/www.whisperingtree.hu\/blog\/a-vegelszamolo-jarulekai\/","title":{"rendered":"A v\u00e9gelsz\u00e1mol\u00f3 j\u00e1rul\u00e9kai"},"content":{"rendered":"<p>A v\u00e9gelsz\u00e1mol\u00e1s sor\u00e1n az egyik, ha nem a legfontosabb t\u00e9nyez\u0151 az elj\u00e1r\u00e1s k\u00f6lts\u00e9geit tektinve a v\u00e9gelsz\u00e1mol\u00f3 j\u00e1rul\u00e9kai, amit a c\u00e9gemgsz\u00fcntet\u00e9s sor\u00e1n fizetni kell. Ez nagy m\u00e9rt\u00e9kben hozz\u00e1j\u00e1rulhat a v\u00e9gelsz\u00e1mol\u00e1s k\u00f6lts\u00e9geihez, hiszen a v\u00e9gelsz\u00e1mol\u00f3 &#8211; sajnos &#8211; minimum j\u00e1rul\u00e9kfizet\u00e9sre k\u00f6telezett.<\/p>\n<h2>Biztos\u00edtott-e a v\u00e9gelsz\u00e1mol\u00f3 a v\u00e9gelsz\u00e1mol\u00e1s sor\u00e1n?<\/h2>\n<p>A v\u00e9gelsz\u00e1mol\u00f3 a j\u00e1rul\u00e9kok szempontj\u00e1b\u00f3l gyakorlatilag \u00fcgyvezet\u0151nek (vezet\u0151 tiszts\u00e9gvisel\u0151nek) sz\u00e1m\u00edt. Ez azt jelenti, hogy a biztos\u00edt\u00e1si jogviszony\u00e1t pontosan \u00fagy kell meg\u00e1llap\u00edtani, illetve \u00fagy kell j\u00e1rul\u00e9kot fizetni ut\u00e1na, mint b\u00e1rmely, \u201enorm\u00e1l\u201d v\u00e1llalkoz\u00e1s eset\u00e9n. Ezt t\u00f6bb NAV \u00e1ll\u00e1sfoglal\u00e1s \u00e9s ellen\u0151rz\u00e9si gyakorlat is teljes m\u00e9rt\u00e9kben al\u00e1t\u00e1masztja.<\/p>\n<p>N\u00e9zz\u00fck, hogy mit jelent ez nagyvonalakban.<\/p>\n<h2>Az \u00fcgyvezet\u0151 biztos\u00edt\u00e1sa<\/h2>\n<p>Az \u00fcgyvezet\u0151 biztos\u00edtott lehet az al\u00e1bbi m\u00f3dok egyik\u00e9n:<\/p>\n<ul>\n<li>A t\u00e1rsas\u00e1g tagja is egyben, \u00e9s az \u00fcgyvezet\u00e9st nem munkaviszony keret\u00e9ben l\u00e1tja el. Mivel a Ptk. 2 m\u00f3dot enged\u00e9lyez, a munkaviszonyt \u00e9s a megb\u00edz\u00e1si jogviszonyt, ez\u00e9rt ez \u2013 kiz\u00e1r\u00e1sos alapon \u2013 a biztos\u00edt\u00e1si jogviszonyt jelenti. Magyarra ford\u00edtva: az \u00fcgyvezet\u0151 tulajdonos is egyben, \u00e9s az \u00fcgyvezet\u00e9st <strong>megb\u00edz\u00e1si jogviszonyban<\/strong> l\u00e1tja el (lsd. a c\u00e9g t\u00e1rsas\u00e1gi szerz\u0151d\u00e9se\/alap\u00edt\u00f3 okirata megfelel\u0151 rendelkez\u00e9seit)<\/li>\n<li>Az \u00fcgyvezet\u00e9st <strong>munkaviszonyban <\/strong>l\u00e1tj\u00e1k el. A munkaviszony eleve biztos\u00edt\u00e1si jogviszonyt, \u00e9s \u00edgy j\u00e1rul\u00e9kfizet\u00e9st is keletkeztet.<\/li>\n<li>Az \u00fcgyvezet\u00e9st <strong>nem valamelyik tag l\u00e1tja el megb\u00edz\u00e1si jogviszony keret\u00e9ben<\/strong>, \u00e9s a rendszeres d\u00edjaz\u00e1s <strong>a mindenkori minim\u00e1lb\u00e9r 30%-\u00e1t meghaladja<\/strong>.<\/li>\n<\/ul>\n<p>Amennyiben a t\u00e1rsas v\u00e1llalkoz\u00f3<\/p>\n<ul>\n<li>Rendelkezik heti 36 \u00f3r\u00e1t el\u00e9r\u0151 munkaviszonnyal<\/li>\n<li>Saj\u00e1t jogon \u00f6regkori nyugd\u00edjas<\/li>\n<li>Nappali tagozatos hallgat\u00f3<\/li>\n<li>M\u00e1s v\u00e1llalkoz\u00f3ban is t\u00e1rsas v\u00e1llalkoz\u00f3 (biztos\u00edtott) \u00e9s ott a minim\u00e1lis j\u00e1rul\u00e9kokat megfizeti<\/li>\n<li>M\u00e1s EGT tag\u00e1llam rendelkezik biztos\u00edt\u00e1si jogviszonnyal (A01-es nyomtatv\u00e1nnyal\/EU biztos\u00edt\u00e1si k\u00e1rty\u00e1val igazolhat\u00f3)<\/li>\n<li>A t\u00e1rsas\u00e1gnak nem tagja (tulajdonosa), \u00e9s az \u00fcgyvezet\u00e9s\u00e9rt d\u00edjaz\u00e1sban nem r\u00e9szes\u00fcl<\/li>\n<\/ul>\n<p>akkor mentes\u00fcl a j\u00e1rul\u00e9kfizet\u00e9s al\u00f3l.<\/p>\n<h2>Mi a helyzet a v\u00e9gelsz\u00e1mol\u00f3val?<\/h2>\n<p><strong>A v\u00e9gelsz\u00e1mol\u00f3 is \u00fcgyvezet\u0151k\u00e9nt \u201ej\u00e1rul\u00e9kozik\u201d<\/strong> a megsz\u0171n\u00e9s sor\u00e1n mindaddig, ameddig a c\u00e9g v\u00e9gelsz\u00e1mol\u00e1sa folyamatban van. Legy\u00fcnk \u0151szint\u00e9k: ez a gyakorlatban 4-6 h\u00f3nap &#8211; als\u00f3 hangon.<\/p>\n<p>A v\u00e9gelsz\u00e1mol\u00e1s sor\u00e1n a c\u00e9g megsz\u0171nik, \u00e1ltal\u00e1ban elmondhat\u00f3, hogy jelent\u0151s bev\u00e9tellel nem rendelkezik \u2013 pont err\u0151l sz\u00f3l a megsz\u0171n\u00e9s. A m\u0171k\u00f6d\u0151 c\u00e9geket is agyonterhel\u0151 j\u00e1rul\u00e9kok sz\u00f3 szerint megfojthatj\u00e1k a megsz\u0171nni v\u00e1gy\u00f3 t\u00e1rsas\u00e1got, lehetetlenn\u00e9 t\u00e9ve ezzel a fizet\u0151k\u00e9pess\u00e9g fenntart\u00e1s\u00e1t, \u00e9s \u00edgy a v\u00e9gelsz\u00e1mol\u00e1s lefolytat\u00e1s\u00e1t.<\/p>\n<p>Ez semmi esetre sem j\u00f3 h\u00edr, azonban ezzel el\u0151re sz\u00e1molni kell.<\/p>\n<h2>Mit lehet tenni?<\/h2>\n<p>Nem gy\u0151zz\u00fck hangs\u00falyozni, hogy a v\u00e9gelsz\u00e1mol\u00e1s megind\u00edt\u00e1s\u00e1t megel\u0151z\u0151en <strong>r\u00e9szletes tervez\u00e9s (szimul\u00e1ci\u00f3, modellez\u00e9s) sz\u00fcks\u00e9ges<\/strong>, mert a m\u00e1r megind\u00edtott elj\u00e1r\u00e1s megv\u00e1ltoztat\u00e1sa, abbahagy\u00e1sa k\u00f6lts\u00e9ges \u00e9s macer\u00e1s feladat. Nem besz\u00e9lve arr\u00f3l, hogy ha felmer\u00fcl a fizet\u00e9sk\u00e9ptelens\u00e9g lehet\u0151s\u00e9ge, a v\u00e9gelsz\u00e1mol\u00f3 felel\u0151ss\u00e9ge, hogy felsz\u00e1mol\u00e1st kezdem\u00e9nyezzen a c\u00e9g ellen. <strong>Az ebb\u0151l ered\u0151 k\u00e1rok\u00e9rt felel\u0151ss\u00e9gre vonhat\u00f3!<a href=\"http:\/\/www.whisperingtree.hu\/blog\/wp-content\/uploads\/2016\/09\/otlet.png\"><img loading=\"lazy\" class=\"alignleft wp-image-321\" src=\"http:\/\/www.whisperingtree.hu\/blog\/wp-content\/uploads\/2016\/09\/otlet-1024x885.png\" alt=\"V\u00e9gelsz\u00e1mol\u00e1s\" width=\"302\" height=\"261\" srcset=\"https:\/\/www.whisperingtree.hu\/blog\/wp-content\/uploads\/2016\/09\/otlet-1024x885.png 1024w, https:\/\/www.whisperingtree.hu\/blog\/wp-content\/uploads\/2016\/09\/otlet-300x259.png 300w, https:\/\/www.whisperingtree.hu\/blog\/wp-content\/uploads\/2016\/09\/otlet-768x664.png 768w, https:\/\/www.whisperingtree.hu\/blog\/wp-content\/uploads\/2016\/09\/otlet.png 1200w\" sizes=\"(max-width: 302px) 100vw, 302px\" \/><\/a><\/strong><\/p>\n<p><strong>A legkritikusabb pont a j\u00e1rul\u00e9kfizet\u00e9s<\/strong>. Mivel az elj\u00e1r\u00e1s id\u0151tartama hossz\u00fa is lehet, ez\u00e9rt kiemelked\u0151en fontos a j\u00e1rul\u00e9kfizet\u00e9s minimaliz\u00e1l\u00e1sa.<\/p>\n<p>Ezt a gyakorlatban a k\u00f6vetkez\u0151k\u00e9ppen \u00e9rhetj\u00fck el:<\/p>\n<ul>\n<li>A kor\u00e1bbi \u00fcgyvezet\u0151nek, leend\u0151 v\u00e9gelsz\u00e1mol\u00f3nak, id\u0151k\u00f6zben lett, vagy mindig is volt <strong>heti 36 \u00f3r\u00e1t el\u00e9r\u0151 munkaviszonya<\/strong>, \u00e9s ezt hosszabb ideig fenn is tudja tartani<\/li>\n<li>A v\u00e9gelsz\u00e1mol\u00f3 egy olyan tag lesz, akinek m\u00e1shol m\u00e1r van biztos\u00edt\u00e1si jogviszonya vagy <strong>\u00f6regs\u00e9gi<\/strong> <strong>nyugd\u00edjas<\/strong><\/li>\n<li><strong>A v\u00e9gelsz\u00e1mol\u00f3 egy \u201ek\u00fcls\u0151s\u201d lesz<\/strong>, vagyis nem tag, <strong>\u00e9s nem kap d\u00edjaz\u00e1st<\/strong>. Ezen a pontos fontos hangs\u00falyozni, hogy itt a gyakorlatban alkalmazni <strong>kell a tagcser\u00e9t<\/strong> (beltagb\u00f3l k\u00fcltag \u00e9s ford\u00edtva) vagy <strong>a tag kil\u00e9ptet\u00e9s\u00e9t is<\/strong>, mivel a j\u00e1rul\u00e9kok mellett elt\u00f6rp\u00fclnek az \u00fcgyv\u00e9di k\u00f6lts\u00e9gek. Ez csal\u00e1di v\u00e1llalkoz\u00e1sokn\u00e1l, ahol a bizalom fenn\u00e1ll, teljes m\u00e9rt\u00e9kben m\u0171k\u00f6dik. <strong>Bizalmi viszony h\u00edj\u00e1n a k\u00fcls\u0151s \u00fcgyvezet\u0151\/v\u00e9gelsz\u00e1mol\u00f3 alkalmaz\u00e1s\u00e1t semmi esetre sem aj\u00e1nljuk!<\/strong> Mi\u00e9rt? Mert teljes hozz\u00e1f\u00e9r\u00e9se lesz a t\u00e1rsas\u00e1g vagyon\u00e1hoz, banksz\u00e1ml\u00e1ihoz. Nem kell sok fant\u00e1zia ahhoz, hogy bel\u00e1ssa b\u00e1rki, milyen k\u00e1rok keletkezhetnek \u00edgy pillanatokon bel\u00fcl (pl. ki\u00fcr\u00edtett banksz\u00e1mla)<\/li>\n<li><strong>A v\u00e9gelsz\u00e1mol\u00f3t munkaviszonyban alkalmazzuk r\u00e9szmunkaid\u0151ben<\/strong>, ami re\u00e1lis is, hiszen messze nem ig\u00e9nyel napi 8 \u00f3r\u00e1s munk\u00e1t. \u00cdgy jelent\u0151s m\u00e9rt\u00e9k\u0171 j\u00e1rul\u00e9k sp\u00f3rolhat\u00f3 meg<\/li>\n<\/ul>\n<p>\u00cdrtunk egy \u00e1tfog\u00f3 cikket a <strong><a href=\"http:\/\/www.whisperingtree.hu\/blog\/minden-a-vegelszamolasrol-ingyenes-ekonyvvel\/\">v\u00e9gelsz\u00e1mol\u00e1sr\u00f3l ingyenesen let\u00f6lthet\u0151 eK\u00f6nyvvel.<\/a><\/strong><\/p>\n<p><a href=\"http:\/\/www.whisperingtree.hu\/blog\/wp-content\/uploads\/2015\/11\/Cegmegszuntetes.jpg\"><img loading=\"lazy\" class=\" wp-image-468 aligncenter\" src=\"http:\/\/www.whisperingtree.hu\/blog\/wp-content\/uploads\/2015\/11\/Cegmegszuntetes.jpg\" alt=\"V\u00e9gelsz\u00e1mol\u00e1s, c\u00e9gmegsz\u00fcntet\u00e9s\" width=\"524\" height=\"743\" srcset=\"https:\/\/www.whisperingtree.hu\/blog\/wp-content\/uploads\/2015\/11\/Cegmegszuntetes.jpg 583w, https:\/\/www.whisperingtree.hu\/blog\/wp-content\/uploads\/2015\/11\/Cegmegszuntetes-211x300.jpg 211w, https:\/\/www.whisperingtree.hu\/blog\/wp-content\/uploads\/2015\/11\/Cegmegszuntetes-135x192.jpg 135w\" sizes=\"(max-width: 524px) 100vw, 524px\" \/><\/a><\/p>\n<p>A v\u00e9gelsz\u00e1mol\u00e1sr\u00f3l sz\u00f3l\u00f3, <strong>ingyenesen<\/strong> let\u00f6lthet\u0151 eK\u00f6nyv <strong><a href=\"http:\/\/www.whisperingtree.hu\/blog\/ingyenes-ekonyv-a-cegmegszuntetesrol-vegelszamolasrol-cegeladasrol\/\">ITT<\/a><\/strong> \u00e9rhet\u0151 el.<\/p>\n<p>Tov\u00e1bbi k\u00e9r\u00e9dseivel forduljon hozz\u00e1nk bizalommal: <strong><a href=\"http:\/\/www.whisperingtree.hu\">www.whispeirngtree.hu<\/a><\/strong><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>A v\u00e9gelsz\u00e1mol\u00e1s sor\u00e1n az egyik, ha nem a legfontosabb t\u00e9nyez\u0151 az elj\u00e1r\u00e1s k\u00f6lts\u00e9geit tektinve a v\u00e9gelsz\u00e1mol\u00f3 j\u00e1rul\u00e9kai, amit a c\u00e9gemgsz\u00fcntet\u00e9s sor\u00e1n fizetni kell. Ez nagy m\u00e9rt\u00e9kben hozz\u00e1j\u00e1rulhat a v\u00e9gelsz\u00e1mol\u00e1s k\u00f6lts\u00e9geihez, hiszen a v\u00e9gelsz\u00e1mol\u00f3 &#8211; sajnos &#8211; minimum j\u00e1rul\u00e9kfizet\u00e9sre k\u00f6telezett. Biztos\u00edtott-e a v\u00e9gelsz\u00e1mol\u00f3 a v\u00e9gelsz\u00e1mol\u00e1s sor\u00e1n? A v\u00e9gelsz\u00e1mol\u00f3 a j\u00e1rul\u00e9kok szempontj\u00e1b\u00f3l gyakorlatilag \u00fcgyvezet\u0151nek (vezet\u0151 tiszts\u00e9gvisel\u0151nek) sz\u00e1m\u00edt. &hellip; <a href=\"https:\/\/www.whisperingtree.hu\/blog\/a-vegelszamolo-jarulekai\/\" class=\"more-link\"><span class=\"screen-reader-text\">A v\u00e9gelsz\u00e1mol\u00f3 j\u00e1rul\u00e9kai<\/span> r\u00e9szletei&#8230;<\/a><\/p>\n","protected":false},"author":1,"featured_media":323,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_mi_skip_tracking":false},"categories":[25,62,50],"tags":[237,271,75,236,272,14,238,239],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v20.6 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>V\u00e9gelsz\u00e1mol\u00e1s: a v\u00e9gelsz\u00e1mol\u00f3 j\u00e1rul\u00e9kai az elj\u00e1r\u00e1s sor\u00e1n - FONTOS<\/title>\n<meta name=\"description\" content=\"A v\u00e9gelsz\u00e1mol\u00e1s (Kft., Bt.) k\u00f6lts\u00e9g\u00e9nek egyik, ha nem a legfontosabb t\u00e9nyez\u0151je a v\u00e9gelsz\u00e1mol\u00f3 j\u00e1rul\u00e9ka, amit a c\u00e9gmegsz\u00fcntet\u00e9s sor\u00e1n fizetni kell.\" \/>\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.whisperingtree.hu\/blog\/a-vegelszamolo-jarulekai\/\" \/>\n<meta property=\"og:locale\" content=\"hu_HU\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"V\u00e9gelsz\u00e1mol\u00e1s: a v\u00e9gelsz\u00e1mol\u00f3 j\u00e1rul\u00e9kai az elj\u00e1r\u00e1s sor\u00e1n - 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