{"id":1034,"date":"2019-05-30T08:05:22","date_gmt":"2019-05-30T06:05:22","guid":{"rendered":"http:\/\/www.nyugdijspecialista.hu\/?p=1034"},"modified":"2019-05-28T18:58:11","modified_gmt":"2019-05-28T16:58:11","slug":"a-katas-vallalkozo","status":"publish","type":"post","link":"https:\/\/digi-web.hu\/nysp\/a-katas-vallalkozo\/","title":{"rendered":"A kat\u00e1s v\u00e1llalkoz\u00f3"},"content":{"rendered":"

Kat\u00e1s v\u00e1llalkoz\u00f3 nyugd\u00edjjogosults\u00e1ga 2019-ben<\/strong><\/p>\n

Szeretem magam \u00edrni a blogot, de enn\u00e9l jobban nekem nem menne ez\u00e9rt \u00faj fenn\u00a0 Dr. Farkas Andr\u00e1s \u00edr\u00e1s\u00e1t osztom meg.<\/p>\n

A kisad\u00f3z\u00f3 v\u00e1llalkoz\u00e1s a f\u0151\u00e1ll\u00e1s\u00fa kisad\u00f3z\u00f3 ut\u00e1n 2019-ben v\u00e1ltozatlanul havi 50 ezer forint, vagy \u2013 v\u00e1laszt\u00e1sa szerint \u2013 havi 75 ezer Ft, m\u00edg a f\u0151\u00e1ll\u00e1s\u00fanak nem min\u0151s\u00fcl\u0151 kisad\u00f3z\u00f3 ut\u00e1n havi 25 ezer forint t\u00e9teles ad\u00f3t fizet a bev\u00e9teli \u00e9rt\u00e9khat\u00e1rig (a szint\u00e9n v\u00e1ltozatlan 12 milli\u00f3 forint erej\u00e9ig, viszont e tekintetben nagyon kedvez\u0151 v\u00e1ltoz\u00e1s id\u00e9n, hogy az alanyi \u00e1fa mentes \u00e9rt\u00e9khat\u00e1r is 12 milli\u00f3 forintra n\u0151tt).<\/strong><\/p>\n

Ha a f\u0151\u00e1ll\u00e1s\u00fa kisad\u00f3z\u00f3 biztos\u00edtott \u00e1ltal el\u00e9rt, nyugd\u00edjj\u00e1rul\u00e9k-alapot k\u00e9pez\u0151 kereset a mindenkori minim\u00e1lb\u00e9rn\u00e9l kevesebb, a biztos\u00edt\u00e1si id\u0151nek csak az ar\u00e1nyos id\u0151tartama vehet\u0151 szolg\u00e1lati id\u0151k\u00e9nt figyelembe a nyugd\u00edj \u00f6sszeg\u00e9nek kisz\u00e1m\u00edt\u00e1sa sor\u00e1n.<\/p>\n

Az 50 ezer Ft t\u00e9teles ad\u00f3t fizet\u0151 kat\u00e1s v\u00e1llalkoz\u00f3kat emiatt tov\u00e1bbra is kett\u0151s veszedelem fenyegeti a t\u00e1rsadalombiztos\u00edt\u00e1si nyugd\u00edjuk tekintet\u00e9ben.<\/p>\n

Egyr\u00e9szt a nyugd\u00edjsz\u00e1m\u00edt\u00e1s sor\u00e1n a figyelembe vehet\u0151 szolg\u00e1lati idej\u00fck r\u00f6videbb lesz, \u00e9s e r\u00f6videbb (ar\u00e1nyos\u00edtott) szolg\u00e1lati id\u0151 alapj\u00e1n kell majd meg\u00e1llap\u00edtani azt a nyugd\u00edjszorz\u00f3t, amellyel a sz\u00e1m\u00edtott nett\u00f3 \u00e9letp\u00e1lya \u00e1tlagkereset\u00fcket meg kell szorozni a nyugd\u00edj \u00f6sszeg\u00e9nek meghat\u00e1roz\u00e1s\u00e1hoz. M\u00e1sr\u00e9szt e sz\u00e1m\u00edtott nett\u00f3 \u00e1tlagkeresetet is cs\u00f6kkenti a kat\u00e1s id\u0151szakban besz\u00e1m\u00edthat\u00f3 kereset nagyon alacsony \u00f6sszege.<\/p>\n

Ha a f\u0151\u00e1ll\u00e1s\u00fa kisad\u00f3z\u00f3 50 ezer Ft t\u00e9teles ad\u00f3t fizet, akkor a nyugell\u00e1t\u00e1sra jogos\u00edt\u00f3 szolg\u00e1lati idej\u00e9t a nyugd\u00edjj\u00e1rul\u00e9k alapj\u00e1t k\u00e9pez\u0151, jogszab\u00e1lyban meghat\u00e1rozott kereset (id\u00e9n v\u00e1ltozatlanul havi 94.400 Ft) \u00e9s a mindenkor \u00e9rv\u00e9nyes minim\u00e1lb\u00e9r (id\u00e9n 149.000 Ft) ar\u00e1ny\u00e1ban kell meghat\u00e1rozni, vagyis 2019-ban egy kat\u00e1s nap csak alig t\u00f6bb, mint 0,6 napnyi szolg\u00e1lati id\u0151nek sz\u00e1m\u00edt! Ha eg\u00e9sz \u00e9vben kat\u00e1s valaki, akkor 365 nap helyett id\u00e9n csak 231 nap olyan szolg\u00e1lati id\u0151t szerez, amely a nyugd\u00edjsz\u00e1m\u00edt\u00e1s sor\u00e1n majd besz\u00e1m\u00edthat\u00f3 lesz. (Vagyis a helyzet m\u00e9g a tavalyihoz k\u00e9pest is romlott e tekintetben, mert 2018-ban m\u00e9g 250 napnyi szolg\u00e1lati id\u0151 volt szerezhet\u0151).<\/p>\n

Ha a kat\u00e1s v\u00e1llalkoz\u00f3 75 ezer Ft t\u00e9teles ad\u00f3t fizet, akkor a nyugd\u00edjj\u00e1rul\u00e9k alapj\u00e1t k\u00e9pez\u0151, a kata t\u00f6rv\u00e9nyben meghat\u00e1rozott kereset (id\u00e9n v\u00e1ltozatlanul havi 158.400 Ft) magasabb, mint a minim\u00e1lb\u00e9r, \u00edgy az ar\u00e1nyos szolg\u00e1lati id\u0151re vonatkoz\u00f3 rendelkez\u00e9st nem kell alkalmazni.<\/p>\n

A f\u0151\u00e1ll\u00e1s\u00fanak nem min\u0151s\u00fcl\u0151 kat\u00e1s v\u00e1llalkoz\u00f3 pedig TB-szempontb\u00f3l egy\u00e1ltal\u00e1n nem biztos\u00edtott, \u00edgy e jogviszony\u00e1ban szolg\u00e1lati id\u0151t sem szerez.<\/p>\n

A fentiek f\u00e9ny\u00e9ben tal\u00e1n nem t\u0171nik t\u00falz\u00e1snak azt \u00e1ll\u00edtanom, hogy az id\u00e9n m\u00e1r t\u00f6bb, mint 310 ezer kis ad\u00f3z\u00f3 sz\u00e1m\u00e1ra a nyugd\u00edjc\u00e9l\u00fa \u00f6ngondoskod\u00e1s egyszer\u0171en elker\u00fclhetetlen!<\/p>\n

H\u00edvj! A szem\u00e9lyre szabott megold\u00e1s\u00e9rt!<\/p>\n","protected":false},"excerpt":{"rendered":"

Kat\u00e1s v\u00e1llalkoz\u00f3 nyugd\u00edjjogosults\u00e1ga 2019-ben Szeretem magam \u00edrni a blogot, de enn\u00e9l jobban nekem nem menne ez\u00e9rt \u00faj fenn\u00a0 Dr. Farkas Andr\u00e1s \u00edr\u00e1s\u00e1t osztom meg. A kisad\u00f3z\u00f3 v\u00e1llalkoz\u00e1s a f\u0151\u00e1ll\u00e1s\u00fa kisad\u00f3z\u00f3 …<\/p>\n","protected":false},"author":2,"featured_media":1037,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_eb_attr":"","footnotes":""},"categories":[9],"tags":[],"class_list":["post-1034","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-nyugdij-megtakaritas"],"yoast_head":"\nA kat\u00e1s v\u00e1llalkoz\u00f3 - nyugdíjspecialista.hu<\/title>\n<meta name=\"description\" content=\"Kat\u00e1s v\u00e1llalkoz\u00f3 nyugd\u00edjjogosults\u00e1ga A f\u0151\u00e1ll\u00e1s\u00fanak nem min\u0151s\u00fcl\u0151 kat\u00e1s v\u00e1llalkoz\u00f3 pedig TB-szempontb\u00f3l egy\u00e1ltal\u00e1n nem biztos\u00edtott, \u00edgy e jogviszony\u00e1ban ...\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/digi-web.hu\/nysp\/a-katas-vallalkozo\/\" \/>\n<meta property=\"og:locale\" content=\"hu_HU\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"A kat\u00e1s v\u00e1llalkoz\u00f3 - 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