{"id":1847,"date":"2025-01-05T15:35:19","date_gmt":"2025-01-05T14:35:19","guid":{"rendered":"https:\/\/szabo.pl\/?p=1847"},"modified":"2025-11-25T09:59:32","modified_gmt":"2025-11-25T08:59:32","slug":"vallalkozokent-mennyit-fizetek-a-zus-nak-2025-ben","status":"publish","type":"post","link":"https:\/\/szabo.pl\/index.php\/2025\/01\/05\/vallalkozokent-mennyit-fizetek-a-zus-nak-2025-ben\/","title":{"rendered":"V\u00e1llalkoz\u00f3k\u00e9nt mennyit fizetek a ZUS-nak 2025-ben?"},"content":{"rendered":"\n<h2 class=\"wp-block-heading\">T\u00e1rsadalombiztos\u00edt\u00e1si j\u00e1rul\u00e9kok<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">A j\u00e1rul\u00e9k m\u00e9rt\u00e9ke<\/h3>\n\n\n\n<p>A j\u00e1rul\u00e9kok sz\u00e1zal\u00e9kos megoszl\u00e1sa 2025-ban sem v\u00e1ltozik. Az egyes j\u00e1rul\u00e9kok m\u00e9rt\u00e9k\u00e9t az al\u00e1bbi t\u00e1bl\u00e1zatban tal\u00e1lod.<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table><tbody><tr><td>Nyugd\u00edj<\/td><td>Rokkants\u00e1gi<\/td><td>Betegbiztos\u00edt\u00e1si<sup>1<\/sup><\/td><td>Baleseti<sup>2<\/sup><\/td><td>Munka\u00fcgyi<br>alap<sup>3<\/sup><\/td><td>Garant\u00e1lt<br>munkav\u00e1llal\u00f3i<br>juttat\u00e1sok alapja<sup>4<\/sup><\/td><\/tr><tr><td>19,52%<\/td><td>8,00%<\/td><td>2,24%<\/td><td>1,67%<br>(0,67-3,33%)<\/td><td>2,45%<\/td><td>0,10%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<ol class=\"wp-block-list\">\n<li>A betegbiztos\u00edt\u00e1s \u00f6nk\u00e9ntes. Nem k\u00f6telez\u0151, viszont ez ad jogosults\u00e1got 30 napon t\u00fali munkak\u00e9ptelens\u00e9g eset\u00e9n seg\u00e9ly kifizet\u00e9s\u00e9re. \u00dagy t\u00e1pp\u00e9nzre, mint anyas\u00e1gi t\u00e1mogat\u00e1sra az lesz jogosult, aki a munkak\u00e9ptelens\u00e9get megel\u0151z\u0151en legal\u00e1bb 90 napig biztos\u00edtott volt<\/li>\n\n\n\n<li>A baleseti biztos\u00edt\u00e1s m\u00e9rt\u00e9ke a foglalkoz\u00e1s jelleg\u00e9t\u0151l f\u00fcgg.  Egy\u00e9ni v\u00e1llalkoz\u00f3k eset\u00e9ben, akik \u00f6sszesen 9 vagy kevesebb szem\u00e9lyt jelentenek be a t\u00e1rsadalombiztos\u00edt\u00e1sba, a legnagyobb %-os m\u00e9rt\u00e9k fel\u00e9t fizetik. Vagyis 2018 \u00e1prilis 1-\u00e9t\u0151l ez 1,67%<\/li>\n\n\n\n<li>Munka\u00fcgyi alap fizet\u00e9s\u00e9t\u0151l mentes\u00fcl az a v\u00e1llalkoz\u00f3, aki <\/li>\n<\/ol>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Csak megb\u00edz\u00e1si szerz\u0151d\u00e9s alapj\u00e1n foglalkoztat<\/li>\n\n\n\n<li>&#8222;\u00daj&#8221; v\u00e1llalkoz\u00f3 \u00e9s preferenci\u00e1lis m\u00e9rt\u00e9kben fizeti a j\u00e1rul\u00e9kokat (&#8222;Ulga na start, Ma\u0142y ZUS)<\/li>\n\n\n\n<li>Legfeljebb 5 \u00e9vvel \u00e1ll a nyugd\u00edjkorhat\u00e1r el\u0151tt \u00e1ll.<\/li>\n\n\n\n<li>Minim\u00e1lb\u00e1r alatti a j\u00e1rul\u00e9kalapja<\/li>\n<\/ul>\n\n\n\n<p>4. Csak a v\u00e1llalkoz\u00f3 \u00e1ltal foglalkoztatott munkav\u00e1llal\u00f3k ut\u00e1n<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">A j\u00e1rul\u00e9k alapja<\/h3>\n\n\n\n<p>V\u00e1llalkoz\u00f3k sz\u00e1m\u00e1ra a havi t\u00e1rsadalombiztos\u00edt\u00e1si j\u00e1rul\u00e9k alapja a v\u00e1llalkoz\u00f3i szektorban el\u0151rejelzett j\u00f6vedelem 60%-a<\/p>\n\n\n\n<p>Kedvezm\u00e9nyes j\u00e1rul\u00e9kokat, \u00fagynevezezett &#8222;Kis-ZUS&#8221;-t fizet\u0151k eset\u00e9ben a j\u00e1rul\u00e9kalap az aktu\u00e1lis havi minim\u00e1lb\u00e9r  30%-a <\/p>\n\n\n\n<h3 class=\"wp-block-heading\">2025-ben<\/h3>\n\n\n\n<p>Mivel 2025-ban a minim\u00e1lb\u00e9r \u00f6sszege tervezetten csak egyszer, janu\u00e1r 1-\u00e9t\u0151l emelkedik, \u00edgy a t\u00e1rsadalombiztos\u00edt\u00e1si j\u00e1rul\u00e9kok \u00f6sszegei is csak egyszer v\u00e1ltoznak.<\/p>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<p>J\u00e1rul\u00e9kalap: 5203,80 z\u0142<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table><tbody><tr><td>Nyugd\u00edj<\/td><td>1015,78 z\u0142<\/td><\/tr><tr><td>Rokkants\u00e1gi<\/td><td>416,30 z\u0142<\/td><\/tr><tr><td>Betegbiztos\u00edt\u00e1si<sup>1<\/sup><\/td><td>127,49 z\u0142<\/td><\/tr><tr><td>Balesetbiztos\u00edt\u00e1s<sup>2<\/sup><\/td><td>86,90 z\u0142<\/td><\/tr><tr><td>Munka\u00fcgyi alap<sup>3<\/sup><\/td><td>127,49 z\u0142<\/td><\/tr><tr><td><strong>Betegbiztos\u00edt\u00e1ssal<br>\u00f6sszesen:<\/strong><\/td><td><strong>1773,96 z\u0142<\/strong><\/td><\/tr><tr><td><strong>Betegbiztos\u00edt\u00e1s<br>n\u00e9lk\u00fcl \u00f6sszesen:<\/strong><\/td><td><strong>1646,47 z\u0142<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<p>&#8222;Kis-ZUS&#8221; j\u00e1rul\u00e9kalapja <strong>2025-ben<\/strong> 1399,80,-z\u0142<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table><tbody><tr><td>Nyugd\u00edj<\/td><td>273,24 z\u0142<\/td><\/tr><tr><td>Rokkants\u00e1gi<\/td><td>111,98 z\u0142<\/td><\/tr><tr><td>Betegbiztos\u00edt\u00e1si<sup>1<\/sup><\/td><td>34,30 z\u0142<\/td><\/tr><tr><td>Balesetbiztos\u00edt\u00e1s<sup>2<\/sup><\/td><td>23,38 z\u0142<\/td><\/tr><tr><td> Munka\u00fcgyi alap<sup>3<\/sup> <\/td><td>-,00 z\u0142<\/td><\/tr><tr><td><strong>Betegbiztos\u00edt\u00e1ssal<br>\u00f6sszesen:<\/strong><\/td><td><strong>442,90 z\u0142<\/strong><\/td><\/tr><tr><td><strong>Betegbiztos\u00edt\u00e1s<br>n\u00e9lk\u00fcl \u00f6sszesen:<\/strong> <\/td><td><strong>408,60 z\u0142<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n<\/div>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\">Eg\u00e9szs\u00e9gbiztos\u00edt\u00e1si j\u00e1rul\u00e9k<\/h2>\n\n\n\n<h4 class=\"wp-block-heading\">A l\u00e9pcs\u0151s ad\u00f3z\u00e1s szerint ad\u00f3z\u00f3knak<\/h4>\n\n\n\n<p>Havonta fizetend\u0151 \u00f6sszeg a havi j\u00f6vedelem 9%-a, de nem kevesebb, mint  a havi brutt\u00f3 minim\u00e1lb\u00e9r 75%-\u00e1nak a 9%-a, azaz<\/p>\n\n\n\n<p>2025 janu\u00e1r 1-\u00e9t k\u00f6vet\u0151en ez az \u00f6sszeg legkevesebb<\/p>\n\n\n\n<p class=\"has-text-align-center has-green-color has-text-color has-larger-font-size\"><strong>314,96 z\u0142<\/strong><\/p>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p><em>Minim\u00e1lb\u00e9r 2025 janu\u00e1r 1-\u00e9t\u0151l: 4.666,- z\u0142<br>4666 * 75% * 9% = 314,96 z\u0142<\/em><br>A 75%-os szorz\u00f3 2024-es t\u00f6rv\u00e9nym\u00f3dos\u00edt\u00e1s eredm\u00e9nye. A kor\u00e1bbi szab\u00e1lyok szerint ez az \u00f6sszeg 2025-ben 419,94 z\u0142 lenne, Ez a 2024-es 381,78 z\u0142-hoz k\u00e9pest is alacsonyabb \u00f6sszeg.<\/p>\n<\/blockquote>\n<\/div>\n<\/div>\n\n\n\n<h4 class=\"wp-block-heading\">A line\u00e1ris ad\u00f3z\u00e1st v\u00e1laszt\u00f3knak<\/h4>\n\n\n\n<p>Havonta fizetend\u0151 \u00f6sszeg a havi j\u00f6vedelem 4,9 %-a, de nem kevesebb, mint a mindenkori minim\u00e1lb\u00e9r 75%-\u00e1nak a 9%-a, azaz 2025-ben a fent eml\u00edtett <strong>314,96 z\u0142<\/strong>.<\/p>\n\n\n\n<p>Fontos megeml\u00edteni, hogy a line\u00e1ris, 19%-os ad\u00f3z\u00e1st v\u00e1laszt\u00f3k lemondanak az els\u0151 30.000,- z\u0142 j\u00f6vedelm\u00fck ad\u00f3kedvezm\u00e9ny\u00e9r\u0151l, a h\u00e1zast\u00e1rsak k\u00f6z\u00f6s ad\u00f3z\u00e1s\u00e1r\u00f3l, a gyermekek ut\u00e1ni ad\u00f3kedvezm\u00e9nyr\u0151l \u00e9s m\u00e9g sok egy\u00e9br\u0151l. <a href=\"https:\/\/szabo.pl\/index.php\/2022\/01\/02\/adokedvezmenyek-es-szemelyi-jovedelemadobol-levonhato-tetele\/\" data-type=\"post\" data-id=\"636\">Hogy milyen kedvezm\u00e9nyeket alkalmazhatsz a PIT-36L (line\u00e1ris) ad\u00f3bevall\u00e1sban, arr\u00f3l itt tal\u00e1lsz egy \u00f6sszefoglal\u00f3t.<\/a><\/p>\n\n\n\n<p>2022 j\u00falius \u00f3ta <strong>a line\u00e1ris ad\u00f3z\u00e1st v\u00e1laszt\u00f3k levonhatj\u00e1k az eg\u00e9szs\u00e9gbiztos\u00edt\u00e1si j\u00e1rul\u00e9kuk 50%-\u00e1t az ad\u00f3alapot k\u00e9pez\u0151 bev\u00e9tel\u00fckb\u0151l<\/strong> amennyiben nem sz\u00e1molt\u00e1k m\u00e1r el k\u00f6lts\u00e9gk\u00e9nt. A levonhat\u00f3 \u00f6sszeg 2025-ben \u00e9ves szinten nem lehet magasabb, mint 12.900,- z\u0142. <\/p>\n\n\n\n<h4 class=\"wp-block-heading\">A bev\u00e9tel \u00e1tal\u00e1nyad\u00f3j\u00e1t alkalmaz\u00f3k r\u00e9sz\u00e9re<\/h4>\n\n\n\n<p> A bev\u00e9tel \u00e1tal\u00e1nyad\u00f3ja (<strong>Rycza\u0142t<\/strong>) eset\u00e9n 3 \u00f6sszeget hat\u00e1roz meg a t\u00f6rv\u00e9nyhoz\u00f3.<\/p>\n\n\n\n<p class=\"has-grey-color has-text-color\">Sz\u00e1m\u00edt\u00e1suk alapj\u00e1t<strong> a v\u00e1llalkoz\u00f3i szektor el\u0151z\u0151 \u00e9v IV. negyed\u00e9vi \u00e1tlagos j\u00f6vedelme k\u00e9pezi,  amit a statisztikai hivatal (GUS) k\u00f6vetkez\u0151 \u00e9v janu\u00e1r 20-\u00e1ig teszi k\u00f6zz\u00e9. <\/strong>Ez 2024 IV. negyed\u00e9ve ut\u00e1n:  <strong>8549,18 z\u0142.<\/strong><\/p>\n\n\n\n<h4 class=\"wp-block-heading has-green-color has-text-color\"><strong>2025<\/strong> <strong>febru\u00e1rj\u00e1t\u00f3l <\/strong>\u00e9rv\u00e9nyes \u00f6sszegek:<\/h4>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table class=\"has-green-color has-text-color\"><tbody><tr><td><strong>\u00c9ves bev\u00e9tel<\/strong><\/td><td><strong>sz\u00e1m\u00edt\u00e1s<\/strong><\/td><td class=\"has-text-align-right\" data-align=\"right\"><strong>havi j\u00e1rul\u00e9k<\/strong><\/td><\/tr><tr><td>60 ezer z\u0142 alatt<\/td><td><strong>8549,18 z\u0142<\/strong> x 60% x 9%=<\/td><td class=\"has-text-align-right\" data-align=\"right\">461,66 z\u0142<\/td><\/tr><tr><td>60 ezer z\u0142-t\u00f3l 300 ezer z\u0142-ig<\/td><td><strong>8549,18 z\u0142<\/strong> x 100% x 9%=<\/td><td class=\"has-text-align-right\" data-align=\"right\">769,43 z\u0142<\/td><\/tr><tr><td>300 ezer z\u0142 felett<\/td><td><strong>8549,18 z\u0142<\/strong> x 180% x 9%=<\/td><td class=\"has-text-align-right\" data-align=\"right\">1.387,97 z\u0142<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"has-green-color has-text-color\" style=\"font-size:11px\"><strong>A cikkben tal\u00e1lhat\u00f3<\/strong> <strong>\u00f6sszegeket 2025 janu\u00e1r 29-\u00e9n friss\u00edtett\u00fck.<\/strong><\/p>\n\n\n\n<p>Az itt megjel\u00f6lt \u00e9ves j\u00f6vedelem a <strong>t\u00e1rgy\u00e9v, vagyis 2025 bev\u00e9tel\u00e9re fog vonatkozni<\/strong>. Az \u00e9v elej\u00e9n a havi j\u00e1rul\u00e9k m\u00e9rt\u00e9ke a v\u00e1llalkoz\u00f3 el\u0151z\u0151 \u00e9vi bev\u00e9tele alapj\u00e1n ker\u00fcl meghat\u00e1roz\u00e1sra.<\/p>\n\n\n\n<p>A m\u00e9rs\u00e9kelten sikeres Polski \u0141ad nev\u0171 t\u00f6rv\u00e9nycsomag sz\u00e1mtalan m\u00f3dos\u00edt\u00e1s\u00e1nak egyike 2022 j\u00falius \u00f3ta lehet\u0151v\u00e9 teszi <strong>az \u00e1tal\u00e1nyad\u00f3val ad\u00f3z\u00f3nak, hogy az eg\u00e9szs\u00e9gbiztos\u00edt\u00e1si j\u00e1rul\u00e9k 50%-\u00e1t levonj\u00e1k az ad\u00f3alapot k\u00e9pez\u0151 bev\u00e9tel\u00fckb\u0151<\/strong>l. (Fontos, hogy nem a sz\u00e1m\u00edtott ad\u00f3b\u00f3l, csak az ad\u00f3alapb\u00f3l levonhat\u00f3, ugyan\u00fagy, mint a t\u00e1rsadalombiztos\u00edt\u00e1si j\u00e1rul\u00e9kok.) <\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-align-center\">Ha k\u00e9rd\u00e9sed mer\u00fclt fel a fentiekkel kapcsolatban<\/h2>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:50%\">\n<h3 class=\"wp-block-heading has-text-align-center\"><a href=\"https:\/\/szabo.pl\/index.php\/product\/beszelgetes-a-konyvelovel\/\" data-type=\"product\" data-id=\"999\">Foglalj egy id\u0151pontot egy\u00e9ni konzult\u00e1ci\u00f3ra!<\/a><\/h3>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"512\" height=\"512\" src=\"https:\/\/szabo.pl\/wp-content\/uploads\/2022\/11\/calendar512_512-1.png\" alt=\"kalendarz\" class=\"wp-image-1331\" srcset=\"https:\/\/szabo.pl\/wp-content\/uploads\/2022\/11\/calendar512_512-1.png 512w, https:\/\/szabo.pl\/wp-content\/uploads\/2022\/11\/calendar512_512-1-300x300.png 300w, https:\/\/szabo.pl\/wp-content\/uploads\/2022\/11\/calendar512_512-1-150x150.png 150w, https:\/\/szabo.pl\/wp-content\/uploads\/2022\/11\/calendar512_512-1-400x400.png 400w, https:\/\/szabo.pl\/wp-content\/uploads\/2022\/11\/calendar512_512-1-100x100.png 100w\" sizes=\"auto, (max-width: 512px) 100vw, 512px\" \/><\/figure>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:50%\">\n<h3 class=\"wp-block-heading\"><a href=\"https:\/\/szabo.pl\/index.php\/kerj-ajanlatot\/\" data-type=\"page\" data-id=\"1265\">K\u00e9rj aj\u00e1nlatot rendszeres k\u00f6nyvel\u0151i szolg\u00e1ltat\u00e1sra!<\/a><\/h3>\n\n\n\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/szabo.pl\/index.php\/kerj-ajanlatot\/\"><img loading=\"lazy\" decoding=\"async\" width=\"512\" height=\"512\" src=\"https:\/\/szabo.pl\/wp-content\/uploads\/2022\/11\/RFQ_512x512-1.png\" alt=\"\" class=\"wp-image-1339\" srcset=\"https:\/\/szabo.pl\/wp-content\/uploads\/2022\/11\/RFQ_512x512-1.png 512w, https:\/\/szabo.pl\/wp-content\/uploads\/2022\/11\/RFQ_512x512-1-300x300.png 300w, https:\/\/szabo.pl\/wp-content\/uploads\/2022\/11\/RFQ_512x512-1-150x150.png 150w, https:\/\/szabo.pl\/wp-content\/uploads\/2022\/11\/RFQ_512x512-1-400x400.png 400w, https:\/\/szabo.pl\/wp-content\/uploads\/2022\/11\/RFQ_512x512-1-100x100.png 100w\" sizes=\"auto, (max-width: 512px) 100vw, 512px\" \/><\/a><\/figure>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>T\u00e1rsadalombiztos\u00edt\u00e1si j\u00e1rul\u00e9kok A j\u00e1rul\u00e9k m\u00e9rt\u00e9ke A j\u00e1rul\u00e9kok sz\u00e1zal\u00e9kos megoszl\u00e1sa 2025-ban sem v\u00e1ltozik. Az egyes j\u00e1rul\u00e9kok<\/p>\n<div class=\"continue-reading-blog\"><a href=\"https:\/\/szabo.pl\/index.php\/2025\/01\/05\/vallalkozokent-mennyit-fizetek-a-zus-nak-2025-ben\/\" class=\"more-link\">Continue Reading<i class=\"fa fa-long-arrow-right\"><\/i><span class=\"screen-reader-text\">V\u00e1llalkoz\u00f3k\u00e9nt mennyit fizetek a ZUS-nak 2025-ben?<\/span><\/a><\/div>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1,83,60],"tags":[81,190,62,61],"class_list":["post-1847","post","type-post","status-publish","format-standard","hentry","category-bez-kategorii","category-hu","category-zus","tag-hu","tag-jarulekfizetes","tag-tb","tag-zus"],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/posts\/1847","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/comments?post=1847"}],"version-history":[{"count":3,"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/posts\/1847\/revisions"}],"predecessor-version":[{"id":2991,"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/posts\/1847\/revisions\/2991"}],"wp:attachment":[{"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/media?parent=1847"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/categories?post=1847"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/tags?post=1847"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}