{"id":794,"date":"2015-03-10T13:27:16","date_gmt":"2015-03-10T12:27:16","guid":{"rendered":"https:\/\/rakuskopraca.sk\/elozo-evi-eves-beszamolo\/"},"modified":"2015-03-10T13:27:16","modified_gmt":"2015-03-10T12:27:16","slug":"elozo-evi-eves-beszamolo","status":"publish","type":"post","link":"https:\/\/rakuskopraca.sk\/hu\/elozo-evi-eves-beszamolo\/","title":{"rendered":"El\u0151z\u0151 \u00e9vi \u00e9ves besz\u00e1mol\u00f3"},"content":{"rendered":"<p>&nbsp;<\/p>\n<p>Azok a\u00a0dolgoz\u00f3k amelyeknek a \u00a0munk\u00e1ltat\u00f3t\u00f3l kapott b\u00e9ren k\u00edv\u00fcl, nem volt semmilyen m\u00e1s forr\u00e1sb\u00f3l befoly\u00f3 j\u00f6vedelm\u00fck, k\u00e9rv\u00e9nyezhetik munkaad\u00f3jukat az ad\u00f3bevall\u00e1s ad\u00f3el\u0151leg\u00e9nek \u00a0beny\u00fajt\u00e1s\u00e1ban. A hat\u00e1rid\u0151 febru\u00e1r 15.<\/p>\n<p>Az el\u0151z\u0151 \u00e9vi , nem \u00f6n\u00e1ll\u00f3 tev\u00e9kenys\u00e9gb\u0151l sz\u00e1rmaz\u00f3 (pl. \u00e1lland\u00f3 munkaid\u0151, \u00a0r\u00f6vid\u00edtett munkaid\u0151) j\u00f6vedelem ad\u00f3besz\u00e1mol\u00f3j\u00e1t a munk\u00e1ltat\u00f3n\u00e1l k\u00e9relmezheti, ha nem volt semmilyen m\u00e1s bev\u00e9tele\u00a0 (pl. v\u00e1llalkoz\u00e1s, elad\u00e1s, szolg\u00e1ltat\u00e1s).<\/p>\n<p>&nbsp;<\/p>\n<p>A\u00a0k\u00e9relmez\u00e9ssel \u00a0ahoz \u00a0munk\u00e1ltat\u00f3hoz forduljon, amely \u00a0a\u00a02014-es \u00e9vben foglakoztatta, mivel k\u00f6teles a\u00a0j\u00e1rul\u00e9kokat fizetni \u00a0\u00d6n helyett. Abban az esteben ha nem alkalmazta ad\u00f3j\u00e1nak ad\u00f3mentes j\u00f6vedelmhat\u00e1r\u00e1t\u00a0 \u00e9s ad\u00f3kedvezm\u00e9ny\u00e9t munk\u00e1ltat\u00f3in\u00e1l, amelyek a\u00a0mag\u00e1njogi alanya, a\u00a0el\u0151z\u0151 \u00e9vi \u00e9ves besz\u00e1mol\u00f3j\u00e1nak az elv\u00e9gz\u00e9sre b\u00e1rmely munk\u00e1ltat\u00f3j\u00e1t k\u00e9relmezheti.<\/p>\n<p>K\u00e9ts\u00e9g eset\u00e9n l\u00e9pjen kapcsolatba\u00a0 munk\u00e1ltat\u00f3jval, \u00a0vagy annak \u00a0k\u00f6nyvel\u0151j\u00e9vel<strong> . <\/strong>K\u00e9rd\u00e9seivel \u00a0Szlov\u00e1k K\u00f6zt\u00e1rsas\u00e1g P\u00e9nz\u00fcgyi Igazgat\u00f3os\u00e1g\u00a0 tudakoz\u00f3j\u00e1hoz is fordulhat.<\/p>\n<p>Munk\u00e1ltat\u00f3j\u00e1t \u00a0az el\u0151z\u0151 \u00e9vi \u00e9ves besz\u00e1mol\u00f3 el\u0151leg\u00e9nek a\u00a0beny\u00fajt\u00e1s\u00e1ra legk\u00e9s\u0151bb 2015 febru\u00e1r 15-\u00e9n k\u00e9relmezheti.<\/p>\n<p>&nbsp;<\/p>\n<p>Az ad\u00f3 kisz\u00e1mol\u00e1s\u00e1t a\u00a0munk\u00e1ltat\u00f3 legk\u00e9s\u0151bb 2015 m\u00e1rcius 31.-ig. k\u00f6teles beny\u00fajtani. \u00a0A munk\u00e1ltat\u0151 k\u00f6teles t\u00f6rleszteni a\u00a0k\u00fcl\u00f6mbs\u00e9geket, ha a\u00a0t\u00e9nylegesen kivetett ad\u00f3 magasabb mint az \u00f6sszevettet el\u0151legek. \u00a0A\u00a0t\u00f6rleszt\u00e9s hat\u00e1ridelye az adott \u00e9v 5 h\u00f3 v\u00e9ge.<\/p>\n<p>&nbsp;<\/p>\n<p>Ha munk\u00e1ltat\u00f3 m\u00e1r nem l\u00e9tezik ( a c\u00e9g megsz\u0171nik, a v\u00e1llalkoz\u00f3 megsz\u00fcnteti v\u00e1llalkoz\u00e1s\u00e1t \u00a0) \u00e9s nics jogtud\u00f3ja sem, k\u00f6teles \u00a0saj\u00e1tkez\u0171leg kit\u00f6lteni \u00e9s beadni az ad\u00f3bevall\u00e1s\u00e1t.<\/p>\n<p>A nyomtatv\u00e1nyt err\u0151l a\u00a0linkr\u0151l t\u00f6ltheti le:<br \/>\nrocne-zuctovanie-preddavkov-na-dan-2013<\/p>\n","protected":false},"excerpt":{"rendered":"<p>&nbsp; Azok a\u00a0dolgoz\u00f3k amelyeknek a \u00a0munk\u00e1ltat\u00f3t\u00f3l kapott b\u00e9ren k\u00edv\u00fcl, nem volt semmilyen m\u00e1s forr\u00e1sb\u00f3l befoly\u00f3 j\u00f6vedelm\u00fck, k\u00e9rv\u00e9nyezhetik munkaad\u00f3jukat az ad\u00f3bevall\u00e1s ad\u00f3el\u0151leg\u00e9nek \u00a0beny\u00fajt\u00e1s\u00e1ban. A hat\u00e1rid\u0151 febru\u00e1r 15. Az el\u0151z\u0151 \u00e9vi , nem \u00f6n\u00e1ll\u00f3 tev\u00e9kenys\u00e9gb\u0151l sz\u00e1rmaz\u00f3 (pl. \u00e1lland\u00f3 munkaid\u0151, \u00a0r\u00f6vid\u00edtett munkaid\u0151) j\u00f6vedelem ad\u00f3besz\u00e1mol\u00f3j\u00e1t a munk\u00e1ltat\u00f3n\u00e1l k\u00e9relmezheti, ha nem volt semmilyen m\u00e1s bev\u00e9tele\u00a0 (pl. v\u00e1llalkoz\u00e1s, elad\u00e1s, szolg\u00e1ltat\u00e1s). &nbsp; [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5],"tags":[],"_links":{"self":[{"href":"https:\/\/rakuskopraca.sk\/hu\/wp-json\/wp\/v2\/posts\/794"}],"collection":[{"href":"https:\/\/rakuskopraca.sk\/hu\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/rakuskopraca.sk\/hu\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/rakuskopraca.sk\/hu\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/rakuskopraca.sk\/hu\/wp-json\/wp\/v2\/comments?post=794"}],"version-history":[{"count":0,"href":"https:\/\/rakuskopraca.sk\/hu\/wp-json\/wp\/v2\/posts\/794\/revisions"}],"wp:attachment":[{"href":"https:\/\/rakuskopraca.sk\/hu\/wp-json\/wp\/v2\/media?parent=794"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/rakuskopraca.sk\/hu\/wp-json\/wp\/v2\/categories?post=794"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/rakuskopraca.sk\/hu\/wp-json\/wp\/v2\/tags?post=794"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}