{"id":269,"date":"2025-12-27T14:18:38","date_gmt":"2025-12-27T14:18:38","guid":{"rendered":"https:\/\/drhorvathaugyved.hu\/?p=269"},"modified":"2025-12-27T14:18:38","modified_gmt":"2025-12-27T14:18:38","slug":"a-25-ev-alatti-fiatalok-adokedvezmenye","status":"publish","type":"post","link":"https:\/\/drhorvathaugyved.hu\/?p=269","title":{"rendered":"A 25 \u00e9v alatti fiatalok ad\u00f3kedvezm\u00e9nye"},"content":{"rendered":"\n<p><strong>2022. janu\u00e1r 1-\u00e9n l\u00e9pett hat\u00e1lyba az az ad\u00f3kedvezm\u00e9ny, mely szerint a 25 \u00e9v alatti fiatalokat a b\u00e9rjelleg\u0171 j\u00f6vedelm\u00fckb\u0151l szem\u00e9lyi j\u00f6vedelemad\u00f3 mentess\u00e9g illeti meg.<\/strong><\/p>\n\n\n\n<p><strong>A kedvezm\u00e9ny utolj\u00e1ra abban a h\u00f3napban, illeti meg \u0151ket, amelyikben a 25. \u00e9let\u00e9v\u00fcket bet\u00f6ltik. Ez az ad\u00f3kedvezm\u00e9ny 2026. janu\u00e1r 1. napj\u00e1t k\u00f6vet\u0151en is hat\u00e1lyban marad. A b\u00e9rjelleg\u0171 j\u00f6vedelmek \u2013 amire a kedvezm\u00e9ny j\u00e1r &#8211; k\u00f6z\u00fcl legismertebb a munkaviszonyb\u00f3l, illetve a k\u00f6zfoglalkoztat\u00e1si jogviszonyb\u00f3l sz\u00e1rmaz\u00f3 j\u00f6vedelmek, de ide tartozik a v\u00e1llalkoz\u00f3i kiv\u00e9t \u00f6sszege is, tov\u00e1bb\u00e1 az ad\u00f3k\u00f6teles t\u00e1rsadalombiztos\u00edt\u00e1si ell\u00e1t\u00e1sok is, p\u00e9ld\u00e1ul a t\u00e1pp\u00e9nz.<\/strong><\/p>\n\n\n\n<p><strong>A kedvezm\u00e9nnyel \u00e9rintett j\u00f6vedelemnek van egy fels\u0151 hat\u00e1ra, ami szerint ad\u00f3\u00e9venk\u00e9nt legfeljebb a jogosults\u00e1gi h\u00f3napok sz\u00e1m\u00e1nak \u00e9s a t\u00e1rgy\u00e9vet megel\u0151z\u0151 \u00e9v j\u00falius h\u00f3napj\u00e1ra vonatkoz\u00f3an k\u00f6zz\u00e9tett nemzetgazdas\u00e1gi szint\u0171 brutt\u00f3 \u00e1tlagkeresetnek a szorzata az a j\u00f6vedelem, amire ezen kedvezm\u00e9ny \u00e9rv\u00e9nyes\u00edthet\u0151. A kedvezm\u00e9ny ezen fel\u00fcl korl\u00e1tok k\u00f6zt \u00e9rv\u00e9nyes\u00edthet\u0151 a munkaviszony megsz\u0171n\u00e9sekor j\u00e1r\u00f3 v\u00e9gkiel\u00e9g\u00edt\u00e9s \u00f6sszeg\u00e9re is.<\/strong><\/p>\n\n\n\n<p><strong>Kelt, Kiskunf\u00e9legyh\u00e1za, 2025. december 27.<\/strong><\/p>\n\n\n\n<p><strong>Dr. Horv\u00e1th Alajos \u00fcgyv\u00e9d<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>2022. janu\u00e1r 1-\u00e9n l\u00e9pett hat\u00e1lyba az az ad\u00f3kedvezm\u00e9ny, mely szerint a 25 \u00e9v alatti fiatalokat a b\u00e9rjelleg\u0171 j\u00f6vedelm\u00fckb\u0151l szem\u00e9lyi j\u00f6vedelemad\u00f3 mentess\u00e9g illeti meg. A kedvezm\u00e9ny utolj\u00e1ra abban a h\u00f3napban, illeti meg \u0151ket, amelyikben a 25. \u00e9let\u00e9v\u00fcket bet\u00f6ltik. Ez az ad\u00f3kedvezm\u00e9ny 2026. janu\u00e1r 1. napj\u00e1t k\u00f6vet\u0151en is hat\u00e1lyban marad. A b\u00e9rjelleg\u0171 j\u00f6vedelmek \u2013 amire a kedvezm\u00e9ny [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"ocean_post_layout":"","ocean_both_sidebars_style":"","ocean_both_sidebars_content_width":0,"ocean_both_sidebars_sidebars_width":0,"ocean_sidebar":"","ocean_second_sidebar":"","ocean_disable_margins":"enable","ocean_add_body_class":"","ocean_shortcode_before_top_bar":"","ocean_shortcode_after_top_bar":"","ocean_shortcode_before_header":"","ocean_shortcode_after_header":"","ocean_has_shortcode":"","ocean_shortcode_after_title":"","ocean_shortcode_before_footer_widgets":"","ocean_shortcode_after_footer_widgets":"","ocean_shortcode_before_footer_bottom":"","ocean_shortcode_after_footer_bottom":"","ocean_display_top_bar":"default","ocean_display_header":"default","ocean_header_style":"","ocean_center_header_left_menu":"","ocean_custom_header_template":"","ocean_custom_logo":0,"ocean_custom_retina_logo":0,"ocean_custom_logo_max_width":0,"ocean_custom_logo_tablet_max_width":0,"ocean_custom_logo_mobile_max_width":0,"ocean_custom_logo_max_height":0,"ocean_custom_logo_tablet_max_height":0,"ocean_custom_logo_mobile_max_height":0,"ocean_header_custom_menu":"","ocean_menu_typo_font_family":"","ocean_menu_typo_font_subset":"","ocean_menu_typo_font_size":0,"ocean_menu_typo_font_size_tablet":0,"ocean_menu_typo_font_size_mobile":0,"ocean_menu_typo_font_size_unit":"px","ocean_menu_typo_font_weight":"","ocean_menu_typo_font_weight_tablet":"","ocean_menu_typo_font_weight_mobile":"","ocean_menu_typo_transform":"","ocean_menu_typo_transform_tablet":"","ocean_menu_typo_transform_mobile":"","ocean_menu_typo_line_height":0,"ocean_menu_typo_line_height_tablet":0,"ocean_menu_typo_line_height_mobile":0,"ocean_menu_typo_line_height_unit":"","ocean_menu_typo_spacing":0,"ocean_menu_typo_spacing_tablet":0,"ocean_menu_typo_spacing_mobile":0,"ocean_menu_typo_spacing_unit":"","ocean_menu_link_color":"","ocean_menu_link_color_hover":"","ocean_menu_link_color_active":"","ocean_menu_link_background":"","ocean_menu_link_hover_background":"","ocean_menu_link_active_background":"","ocean_menu_social_links_bg":"","ocean_menu_social_hover_links_bg":"","ocean_menu_social_links_color":"","ocean_menu_social_hover_links_color":"","ocean_disable_title":"default","ocean_disable_heading":"default","ocean_post_title":"","ocean_post_subheading":"","ocean_post_title_style":"","ocean_post_title_background_color":"","ocean_post_title_background":0,"ocean_post_title_bg_image_position":"","ocean_post_title_bg_image_attachment":"","ocean_post_title_bg_image_repeat":"","ocean_post_title_bg_image_size":"","ocean_post_title_height":0,"ocean_post_title_bg_overlay":0.5,"ocean_post_title_bg_overlay_color":"","ocean_disable_breadcrumbs":"default","ocean_breadcrumbs_color":"","ocean_breadcrumbs_separator_color":"","ocean_breadcrumbs_links_color":"","ocean_breadcrumbs_links_hover_color":"","ocean_display_footer_widgets":"default","ocean_display_footer_bottom":"default","ocean_custom_footer_template":"","ocean_post_oembed":"","ocean_post_self_hosted_media":"","ocean_post_video_embed":"","ocean_link_format":"","ocean_link_format_target":"self","ocean_quote_format":"","ocean_quote_format_link":"post","ocean_gallery_link_images":"on","ocean_gallery_id":[],"footnotes":""},"categories":[1],"tags":[],"class_list":["post-269","post","type-post","status-publish","format-standard","hentry","category-egyeb","entry"],"_links":{"self":[{"href":"https:\/\/drhorvathaugyved.hu\/index.php?rest_route=\/wp\/v2\/posts\/269","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/drhorvathaugyved.hu\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/drhorvathaugyved.hu\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/drhorvathaugyved.hu\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/drhorvathaugyved.hu\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=269"}],"version-history":[{"count":1,"href":"https:\/\/drhorvathaugyved.hu\/index.php?rest_route=\/wp\/v2\/posts\/269\/revisions"}],"predecessor-version":[{"id":270,"href":"https:\/\/drhorvathaugyved.hu\/index.php?rest_route=\/wp\/v2\/posts\/269\/revisions\/270"}],"wp:attachment":[{"href":"https:\/\/drhorvathaugyved.hu\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=269"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/drhorvathaugyved.hu\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=269"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/drhorvathaugyved.hu\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=269"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}