{"id":3561,"date":"2026-07-19T13:22:43","date_gmt":"2026-07-19T11:22:43","guid":{"rendered":"https:\/\/szabo.pl\/index.php\/2026\/07\/19\/tarsadalombiztositasi-deklaracio-elkeszitese-vallalkozo-es-a-munkavallalok-reszere-dra-rca-rza-rsa\/"},"modified":"2026-07-19T13:48:05","modified_gmt":"2026-07-19T11:48:05","slug":"tarsadalombiztositasi-deklaracio-elkeszitese-vallalkozo-es-a-munkavallalok-reszere-dra-rca-rza-rsa","status":"publish","type":"post","link":"https:\/\/szabo.pl\/index.php\/2026\/07\/19\/tarsadalombiztositasi-deklaracio-elkeszitese-vallalkozo-es-a-munkavallalok-reszere-dra-rca-rza-rsa\/","title":{"rendered":"T\u00e1rsadalombiztos\u00edt\u00e1si deklar\u00e1ci\u00f3 elk\u00e9sz\u00edt\u00e9se v\u00e1llalkoz\u00f3 \u00e9s a munkav\u00e1llal\u00f3k r\u00e9sz\u00e9re (DRA, RCA, RZA, RSA)"},"content":{"rendered":"<p>A ZUS DRA bevall\u00e1s olyan nyomtatv\u00e1ny, amelyet a t\u00e1rsadalombiztos\u00edt\u00e1si \u00e9s eg\u00e9szs\u00e9gbiztos\u00edt\u00e1si j\u00e1rul\u00e9kok elsz\u00e1mol\u00e1s\u00e1ra k\u00f6telezett v\u00e1llalkoz\u00f3k ny\u00fajtanak be. Amennyiben a v\u00e1llalkoz\u00f3 munkaviszony keret\u00e9ben is foglalkoztat, minden egyes szem\u00e9lyr\u0151l \u2013 mag\u00e1t a v\u00e1llalkoz\u00f3t is bele\u00e9rtve \u2013 RCA nyomtatv\u00e1nyt kell csatolni, m\u00edg a DRA a j\u00e1rul\u00e9kok \u00f6sszes\u00edt\u00e9s\u00e9t tartalmazza. A v\u00e1llalkoz\u00f3k ezt a bevall\u00e1st a ZUS-hoz ny\u00fajtj\u00e1k be, hogy elsz\u00e1molj\u00e1k a saj\u00e1t maguk, valamint a munkav\u00e1llal\u00f3k ut\u00e1n fizetend\u0151 j\u00e1rul\u00e9kokat.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>tarsadalombiztositasi-deklaracio-elkeszitese-vallalkozo-es-a-munkavall<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[83,404],"tags":[],"class_list":["post-3561","post","type-post","status-publish","format-standard","hentry","category-hu","category-opis-uslug-hu"],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/posts\/3561","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=3561"}],"version-history":[{"count":1,"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/posts\/3561\/revisions"}],"predecessor-version":[{"id":3771,"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/posts\/3561\/revisions\/3771"}],"wp:attachment":[{"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/media?parent=3561"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/categories?post=3561"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/tags?post=3561"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}