{"id":19150,"date":"2026-07-29T10:04:41","date_gmt":"2026-07-29T10:04:41","guid":{"rendered":"https:\/\/icteuropa.hu\/?p=19150"},"modified":"2026-07-30T11:07:11","modified_gmt":"2026-07-30T11:07:11","slug":"blog-egyszerusitett-foglalkoztatas-2026","status":"publish","type":"post","link":"https:\/\/icteuropa.hu\/en\/blog\/egyszerusitett-foglalkoztatas-2026\/","title":{"rendered":"Egyszer\u0171s\u00edtett foglalkoztat\u00e1s 2026: id\u0151korl\u00e1tok, k\u00f6zterhek \u00e9s bejelent\u00e9si szab\u00e1lyok"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"19150\" class=\"elementor elementor-19150\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2f089b8 e-flex e-con-boxed e-con e-parent\" data-id=\"2f089b8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-d881049 e-con-full e-flex e-con e-child\" data-id=\"d881049\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a6e7b6b elementor-widget elementor-widget-text-editor\" data-id=\"a6e7b6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Az egyszer\u0171s\u00edtett foglalkoztat\u00e1s szab\u00e1lyai 2026-t\u00f3l t\u00f6bb ponton v\u00e1ltoztak. Az alkalmi munka \u00e9ves id\u0151kerete a kor\u00e1bbi 90 napr\u00f3l <\/span><b>120 napra<\/b><span style=\"font-weight: 400;\"> emelkedett, a mez\u0151gazdas\u00e1gi id\u00e9nymunka pedig meghat\u00e1rozott felt\u00e9telekkel ak\u00e1r <\/span><b>210 napig<\/b><span style=\"font-weight: 400;\"> is tarthat.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">A hosszabb foglalkoztat\u00e1si lehet\u0151s\u00e9g mellett tov\u00e1bbra is figyelni kell a napi \u00e9s havi id\u0151korl\u00e1tokra, a l\u00e9tsz\u00e1mkeretekre, a munkab\u00e9rre \u00e9s a napi k\u00f6zteherre. A legfontosabb gyakorlati k\u00f6vetelm\u00e9ny v\u00e1ltozatlan: a munkav\u00e1llal\u00f3t minden esetben <\/span><b>a munkav\u00e9gz\u00e9s megkezd\u00e9se el\u0151tt<\/b><span style=\"font-weight: 400;\"> be kell jelenteni.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-39f24882 e-con-full e-flex e-con e-parent\" data-id=\"39f24882\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c465d6f elementor-widget elementor-widget-heading\" data-id=\"c465d6f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Milyen munk\u00e1kra alkalmazhat\u00f3 az egyszer\u0171s\u00edtett foglalkoztat\u00e1s? <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1516e4f elementor-widget elementor-widget-text-editor\" data-id=\"1516e4f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Az egyszer\u0171s\u00edtett foglalkoztat\u00e1sr\u00f3l sz\u00f3l\u00f3 <\/span><b>2010. \u00e9vi LXXV. t\u00f6rv\u00e9ny<\/b><span style=\"font-weight: 400;\"> alapj\u00e1n egyszer\u0171s\u00edtett munkaviszony l\u00e9tes\u00edthet\u0151:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">alkalmi munk\u00e1ra;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">mez\u0151gazdas\u00e1gi id\u00e9nymunk\u00e1ra;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">turisztikai id\u00e9nymunk\u00e1ra;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">speci\u00e1lis szab\u00e1lyok szerint filmipari statiszta foglalkoztat\u00e1s\u00e1ra.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Az alkalmi munka a k\u00f6zszf\u00e9ra kiv\u00e9tel\u00e9vel b\u00e1rmely \u00e1gazatban alkalmazhat\u00f3 r\u00f6vid id\u0151tartam\u00fa, hat\u00e1rozott idej\u0171 munkaviszonyk\u00e9nt. Az id\u00e9nymunka olyan munkav\u00e9gz\u00e9s, amely az \u00e9v valamely id\u0151szak\u00e1hoz vagy id\u0151pontj\u00e1hoz k\u00f6t\u0151dik, \u00e9s mez\u0151gazdas\u00e1gi vagy turisztikai tev\u00e9kenys\u00e9ghez kapcsol\u00f3dik.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Az egyszer\u0171s\u00edtett foglalkoztat\u00e1s is munkaviszony. Az Efo tv. k\u00fcl\u00f6n\u00f6s szab\u00e1lyai mellett ez\u00e9rt a Munka T\u00f6rv\u00e9nyk\u00f6nyv\u00e9nek alkalmazand\u00f3 rendelkez\u00e9seit is figyelembe kell venni.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e982149 e-con-full e-flex e-con e-parent\" data-id=\"e982149\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e36473b elementor-widget elementor-widget-heading\" data-id=\"e36473b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Mi v\u00e1ltozott 2026-t\u00f3l? <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d12ff8f elementor-widget elementor-widget-heading\" data-id=\"d12ff8f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">A legfontosabb v\u00e1ltoz\u00e1sok r\u00f6viden:<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7c20e04 elementor-widget elementor-widget-text-editor\" data-id=\"7c20e04\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Az alkalmi munka \u00e9ves kerete 90 napr\u00f3l 120 napra emelkedett.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A mez\u0151gazdas\u00e1gi id\u00e9nymunka bizonyos felt\u00e9telekkel \u00f6sszesen 210 napig tarthat.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Az alkalmi munka napi k\u00f6zterhe 2026-ban 4 800 forint.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A foglalkoztat\u00e1st tov\u00e1bbra is minden esetben a munkav\u00e9gz\u00e9s megkezd\u00e9se el\u0151tt kell bejelenteni.<\/span><\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8f0d629 elementor-widget elementor-widget-heading\" data-id=\"8f0d629\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Az alkalmi munka \u00e9ves kerete 120 napra n\u0151tt<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a4ee981 elementor-widget elementor-widget-text-editor\" data-id=\"a4ee981\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Alkalmi munka eset\u00e9n ugyanazon munk\u00e1ltat\u00f3 \u00e9s munkav\u00e1llal\u00f3 k\u00f6z\u00f6tt a munkaviszony legfeljebb <\/span><b>5 egym\u00e1st k\u00f6vet\u0151 napt\u00e1ri napig<\/b><span style=\"font-weight: 400;\">, egy napt\u00e1ri h\u00f3napon bel\u00fcl \u00f6sszesen <\/span><b>15 napt\u00e1ri napig <\/b><span style=\"font-weight: 400;\">\u00e1llhat fenn.<\/span><\/p><p><b>Az alkalmi munka \u00e9ves kerete a kor\u00e1bbi 90 napr\u00f3l 120 napt\u00e1ri napra n\u0151tt, <\/b><span style=\"font-weight: 400;\">de fontos hangs\u00falyozni, hogy az \u00e9ves id\u0151keret az \u00f6sszes munk\u00e1ltat\u00f3n\u00e1l \u00f6sszesen \u00e9rtend\u0151. Egy munkav\u00e1llal\u00f3 egy napt\u00e1ri \u00e9vben \u2013 valamennyi munkahely\u00e9t belesz\u00e1m\u00edtva \u2013 legfeljebb 120 napot dolgozhat alkalmi \u00e9s turisztikai id\u00e9nymunka keret\u00e9ben egyszer\u0171s\u00edtett\u00a0 foglalkoztat\u00e1sban. Amennyiben a munkav\u00e1llal\u00f3 el\u00e9ri a 120 napot, az adott \u00e9vben tov\u00e1bbi alkalmi vagy turisztikai id\u00e9nymunk\u00e1t sehol nem v\u00e1llalhat.<\/span><\/p><p><span style=\"font-weight: 400;\">A munk\u00e1ltat\u00f3 a rendelkez\u00e9sre \u00e1ll\u00f3, m\u00e9g felhaszn\u00e1lhat\u00f3 efo-s napokat a NAV Mobilalkalmaz\u00e1s\u00e1ban valamint az ONYA vagy NAV \u00dcgyf\u00e9lport\u00e1l fel\u00fclet\u00e9n tudja nyomon k\u00f6vetni.<\/span><\/p><p>Ha a munkav\u00e1llal\u00f3 ugyanazon a napt\u00e1ri napon k\u00e9t k\u00fcl\u00f6nb\u00f6z\u0151 munk\u00e1ltat\u00f3n\u00e1l is egyszer\u0171s\u00edtett foglalkoztat\u00e1sban dolgozik, ez az \u00e9ves keret\u00e9b\u0151l egy napot haszn\u00e1l fel. A napi k\u00f6zterhet ugyanakkor mindk\u00e9t munk\u00e1ltat\u00f3nak k\u00fcl\u00f6n-k\u00fcl\u00f6n meg kell fizetnie.<\/p><p>Ha az EFO keret\u00e9ben teljes\u00edtett m\u0171szak \u00e1tny\u00falik \u00e9jf\u00e9len, a foglalkoztat\u00e1s k\u00e9t napt\u00e1ri napot \u00e9rinthet, ami a bejelent\u00e9sn\u00e9l, az \u00e9ves keret sz\u00e1m\u00edt\u00e1s\u00e1n\u00e1l \u00e9s a k\u00f6zteher megfizet\u00e9s\u00e9n\u00e9l is k\u00fcl\u00f6n figyelmet ig\u00e9nyel.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-609407f elementor-widget elementor-widget-heading\" data-id=\"609407f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">A mez\u0151gazdas\u00e1gi id\u00e9nymunka ak\u00e1r 210 napig is tarthat\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-aa110f9 elementor-widget elementor-widget-text-editor\" data-id=\"aa110f9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Mez\u0151gazdas\u00e1gi id\u00e9nymunka eset\u00e9n a munkav\u00e1llal\u00f3 2026-t\u00f3l a 120 napos \u00e9ves id\u0151kereten t\u00fal tov\u00e1bbi <\/span><b>90 napig<\/b><span style=\"font-weight: 400;\">, \u00f6sszesen legfeljebb <\/span><b>210 napig<\/b><span style=\"font-weight: 400;\"> foglalkoztathat\u00f3 egyszer\u0171s\u00edtett munkaviszonyban.<\/span><\/p><p><span style=\"font-weight: 400;\">A 120 napot meghalad\u00f3 id\u0151szakra magasabb napi k\u00f6zterhet kell fizetni.<\/span><\/p><p><span style=\"font-weight: 400;\">A munk\u00e1ltat\u00f3nak saj\u00e1t nyilv\u00e1ntart\u00e1sai alapj\u00e1n folyamatosan ellen\u0151riznie kell, hogy az adott munkav\u00e1llal\u00f3val fenn\u00e1ll\u00f3 foglalkoztat\u00e1s nem l\u00e9pi-e t\u00fal az \u00e9ves, havi \u00e9s egym\u00e1st k\u00f6vet\u0151 napi korl\u00e1tokat.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0acb543 e-flex e-con-boxed e-con e-parent\" data-id=\"0acb543\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-63a7b20 elementor-widget elementor-widget-heading\" data-id=\"63a7b20\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Egyszer\u0171s\u00edtett foglalkoztat\u00e1ssal kapcsolatos gyakori k\u00e9rd\u00e9sek<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1beea78 elementor-widget elementor-widget-heading\" data-id=\"1beea78\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Milyen l\u00e9tsz\u00e1mkorl\u00e1t vonatkozik az alkalmi munk\u00e1ra? <\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1690a58 elementor-widget elementor-widget-text-editor\" data-id=\"1690a58\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Az egy napon foglalkoztathat\u00f3 alkalmi munkav\u00e1llal\u00f3k sz\u00e1m\u00e1t a munk\u00e1ltat\u00f3 \u00e1tlagos statisztikai l\u00e9tsz\u00e1ma hat\u00e1rozza meg.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">A napi keret:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">f\u0151\u00e1ll\u00e1s\u00fa munkav\u00e1llal\u00f3 hi\u00e1ny\u00e1ban <\/span><b>1 f\u0151<\/b><span style=\"font-weight: 400;\">;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">1\u20135 f\u0151 k\u00f6z\u00f6tti l\u00e9tsz\u00e1mn\u00e1l <\/span><b>2 f\u0151<\/b><span style=\"font-weight: 400;\">;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">6\u201320 f\u0151 k\u00f6z\u00f6tti l\u00e9tsz\u00e1mn\u00e1l <\/span><b>4 f\u0151<\/b><span style=\"font-weight: 400;\">;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">20 f\u0151 felett a munkav\u00e1llal\u00f3i l\u00e9tsz\u00e1m <\/span><b>20 sz\u00e1zal\u00e9ka<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">A napi l\u00e9tsz\u00e1mkeret a napt\u00e1ri \u00e9v napjaira egyenl\u0151tlen\u00fcl is felhaszn\u00e1lhat\u00f3. Egy kiemelt napon ez\u00e9rt a napi alapkorl\u00e1tn\u00e1l t\u00f6bb alkalmi munkav\u00e1llal\u00f3 is foglalkoztathat\u00f3, amennyiben a munk\u00e1ltat\u00f3 az \u00e9ves\u00edtett l\u00e9tsz\u00e1mkeretet nem l\u00e9pi t\u00fal.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">A fel nem haszn\u00e1lt keret a k\u00f6vetkez\u0151 napt\u00e1ri \u00e9vre nem vihet\u0151 \u00e1t.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-70512a4 elementor-widget elementor-widget-heading\" data-id=\"70512a4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Hogyan \u00e9s mikor kell bejelenteni az egyszer\u0171s\u00edtett foglalkoztat\u00e1st?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e3a3fd4 elementor-widget elementor-widget-text-editor\" data-id=\"e3a3fd4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><b>A bejelent\u00e9st mindig a munkakezd\u00e9s el\u0151tt kell megtenni <\/b><span style=\"font-weight: 400;\">Az egyszer\u0171s\u00edtett foglalkoztat\u00e1sra ir\u00e1nyul\u00f3 munkaviszony a munk\u00e1ltat\u00f3 bejelent\u00e9s\u00e9vel j\u00f6n l\u00e9tre. A bejelent\u00e9st ez\u00e9rt minden esetben <\/span><b>a munkav\u00e9gz\u00e9s megkezd\u00e9se el\u0151tt<\/b><span style=\"font-weight: 400;\"> kell teljes\u00edteni.<\/span><\/p><p><span style=\"font-weight: 400;\">A munkanap folyam\u00e1n ut\u00f3lag megtett bejelent\u00e9s nem teszi visszamen\u0151leg alkalmazhat\u00f3v\u00e1 az egyszer\u0171s\u00edtett foglalkoztat\u00e1s kedvez\u0151 szab\u00e1lyait.<\/span><\/p><p><span style=\"font-weight: 400;\">A bejelent\u00e9s t\u00f6bbek k\u00f6z\u00f6tt teljes\u00edthet\u0151:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">a NAV Online Nyomtatv\u00e1nykit\u00f6lt\u0151 Alkalmaz\u00e1s\u00e1ban, az <\/span><b>ONYA<\/b><span style=\"font-weight: 400;\"> fel\u00fclet\u00e9n;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">the <\/span><b>EFO<\/b><span style=\"font-weight: 400;\"> vagy az <\/span><b>EFO Pro<\/b><span style=\"font-weight: 400;\"> mobilalkalmaz\u00e1sban;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">from filing the full report <\/span><b>185-\u00f6s telefonsz\u00e1mon<\/b><span style=\"font-weight: 400;\">.<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">Az ONYA a bejelent\u00e9s sor\u00e1n a jogszab\u00e1lyi korl\u00e1tok egy r\u00e9sz\u00e9t automatikusan ellen\u0151rzi, ami seg\u00edtheti az adminisztrat\u00edv hib\u00e1k megel\u0151z\u00e9s\u00e9t.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2955d78 elementor-hidden-desktop elementor-hidden-tablet elementor-hidden-mobile elementor-widget elementor-widget-heading\" data-id=\"2955d78\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Gyakorlati p\u00e9lda: k\u00e9sedelmes bejelent\u00e9s egy rakt\u00e1rban<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b810e4d elementor-hidden-desktop elementor-hidden-tablet elementor-hidden-mobile elementor-widget elementor-widget-text-editor\" data-id=\"b810e4d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Tegy\u00fck fel, hogy egy logisztikai v\u00e1llalkoz\u00e1s 2026. m\u00e1rcius 10-\u00e9n \u00f6t alkalmi munkav\u00e1llal\u00f3t k\u00edv\u00e1n rakt\u00e1ri feladatokra foglalkoztatni. A munkav\u00e9gz\u00e9s reggel 8 \u00f3rakor megkezd\u0151dik, a bejelent\u00e9s azonban adminisztrat\u00edv hiba miatt csak 10 \u00f3ra 30 perckor t\u00f6rt\u00e9nik meg.<\/p><p>Az egyszer\u0171s\u00edtett foglalkoztat\u00e1si jogviszony a munkakezd\u00e9s id\u0151pontj\u00e1ban m\u00e9g nem j\u00f6tt l\u00e9tre. Az ut\u00f3lagos bejelent\u00e9s az addig v\u00e9gzett munk\u00e1ra nem teszi alkalmazhat\u00f3v\u00e1 az Efo tv. kedvez\u0151 k\u00f6zteher-szab\u00e1lyait.<\/p><p>A munk\u00e1ltat\u00f3n\u00e1l felmer\u00fclhet az \u00e1ltal\u00e1nos ad\u00f3- \u00e9s j\u00e1rul\u00e9kszab\u00e1lyok szerinti elsz\u00e1mol\u00e1s, valamint ad\u00f3hat\u00f3s\u00e1gi vagy foglalkoztat\u00e1s-fel\u00fcgyeleti jogk\u00f6vetkezm\u00e9ny kock\u00e1zata. A bejelent\u00e9s\u00e9rt felel\u0151s szem\u00e9lyt \u00e9s a helyettes\u00edt\u00e9si rendet ez\u00e9rt c\u00e9lszer\u0171 el\u0151re, bels\u0151 folyamatban meghat\u00e1rozni.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-8deec31 e-con-full e-flex e-con e-child\" data-id=\"8deec31\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b72b329 elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"b72b329\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"#contact-form\">Egy k\u00e9sedelmes bejelent\u00e9s is komoly kock\u00e1zatot jelenthet<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c153260 e-con-full e-flex e-con e-child\" data-id=\"c153260\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d199960 elementor-widget__width-initial elementor-widget-mobile__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"d199960\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Az ICT Eur\u00f3pa payroll- \u00e9s jogi szak\u00e9rt\u0151i seg\u00edtenek az EFO-bejelent\u00e9si folyamatok fel\u00fclvizsg\u00e1lat\u00e1ban, a foglalkoztat\u00e1si keretek ellen\u0151rz\u00e9s\u00e9ben \u00e9s az adminisztr\u00e1ci\u00f3s hib\u00e1k megel\u0151z\u00e9s\u00e9ben.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-13f9f36 elementor-align-right elementor-widget elementor-widget-button\" data-id=\"13f9f36\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#contact-form\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">EFO-folyamataink fel\u00fclvizsg\u00e1lata<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dbcfcc0 elementor-widget elementor-widget-heading\" data-id=\"dbcfcc0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Mikor m\u00f3dos\u00edthat\u00f3 vagy vonhat\u00f3 vissza a bejelent\u00e9s? <\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-670b589 elementor-widget elementor-widget-text-editor\" data-id=\"670b589\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">El\u0151fordulhat, hogy a m\u00e1r bejelentett munkav\u00e1llal\u00f3 nem jelenik meg, vagy a munkav\u00e9gz\u00e9s id\u0151pontja megv\u00e1ltozik. A bejelent\u00e9s m\u00f3dos\u00edt\u00e1s\u00e1ra vagy visszavon\u00e1s\u00e1ra azonban csak r\u00f6vid hat\u00e1rid\u0151n bel\u00fcl van lehet\u0151s\u00e9g.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">A m\u00f3dos\u00edt\u00e1s vagy visszavon\u00e1s f\u0151szab\u00e1ly szerint:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">a bejelent\u00e9st k\u00f6vet\u0151 <\/span><b>k\u00e9t \u00f3r\u00e1n bel\u00fcl<\/b><span style=\"font-weight: 400;\">;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">a k\u00f6vetkez\u0151 napon kezd\u0151d\u0151 vagy egy napn\u00e1l hosszabb foglalkoztat\u00e1s eset\u00e9n a m\u00f3dos\u00edt\u00e1s napj\u00e1n <\/span><b>9 \u00f3r\u00e1ig<\/b><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">teljes\u00edthet\u0151.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">A hat\u00e1rid\u0151 elmulaszt\u00e1sa eset\u00e9n a napi k\u00f6zterhet akkor is meg kell fizetni, ha t\u00e9nyleges munkav\u00e9gz\u00e9sre v\u00e9g\u00fcl nem ker\u00fclt sor.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c1030d2 elementor-widget elementor-widget-heading\" data-id=\"c1030d2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Kell-e \u00edr\u00e1sbeli munkaszerz\u0151d\u00e9st k\u00f6tni? <\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-06284dc elementor-widget elementor-widget-text-editor\" data-id=\"06284dc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Az egyszer\u0171s\u00edtett foglalkoztat\u00e1si jogviszony f\u0151szab\u00e1ly szerint a felek meg\u00e1llapod\u00e1sa \u00e9s a munk\u00e1ltat\u00f3i bejelent\u00e9s alapj\u00e1n j\u00f6n l\u00e9tre. K\u00fcl\u00f6n \u00edr\u00e1sbeli munkaszerz\u0151d\u00e9s ez\u00e9rt \u00e1ltal\u00e1ban nem felt\u00e9tele a jogviszony l\u00e9trej\u00f6tt\u00e9nek.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ha a munk\u00e1ltat\u00f3 jogszab\u00e1ly alapj\u00e1n nem k\u00f6teles elektronikus bevall\u00e1sra, a felek az Efo tv. mell\u00e9klete szerinti mintaszerz\u0151d\u00e9st is alkalmazhatj\u00e1k. A NAV-bejelent\u00e9si k\u00f6telezetts\u00e9g ebben az esetben is fenn\u00e1ll.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Az \u00edr\u00e1sbeli dokument\u00e1l\u00e1s k\u00fcl\u00f6n\u00f6sen akkor lehet indokolt, ha a felek egy\u00e9rtelm\u0171en r\u00f6gz\u00edteni k\u00edv\u00e1nj\u00e1k:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">a munkak\u00f6rt;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">a munkav\u00e9gz\u00e9s hely\u00e9t;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">a munkaid\u0151t;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">a munkab\u00e9rt;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">a foglalkoztat\u00e1s id\u0151tartam\u00e1t.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Ez megk\u00f6nny\u00edtheti a munkafelt\u00e9telek \u00e9s a teljes\u00edt\u00e9s k\u00e9s\u0151bbi bizony\u00edt\u00e1s\u00e1t.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d135218 elementor-widget elementor-widget-heading\" data-id=\"d135218\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Mennyi munkab\u00e9rt kell fizetni? <\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c2a45ce elementor-widget elementor-widget-text-editor\" data-id=\"c2a45ce\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Egyszer\u0171s\u00edtett foglalkoztat\u00e1s eset\u00e9n legal\u00e1bb:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">a minim\u00e1lb\u00e9r <\/span><b>85 sz\u00e1zal\u00e9k\u00e1nak<\/b><span style=\"font-weight: 400;\"> megfelel\u0151 alapb\u00e9rt;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">garant\u00e1lt b\u00e9rminimumra jogos\u00edt\u00f3 munkak\u00f6r eset\u00e9n a garant\u00e1lt b\u00e9rminimum <\/span><b>87 sz\u00e1zal\u00e9k\u00e1nak<\/b><span style=\"font-weight: 400;\"> megfelel\u0151 alapb\u00e9rt\u00a0<\/span>kell megfizetni.<\/li><\/ul><p><span data-olk-copy-source=\"MessageBody\">Az egyszer\u0171s\u00edtett foglalkoztat\u00e1sban dolgoz\u00f3 munkav\u00e1llal\u00f3t is megillethetik a Munka T\u00f6rv\u00e9nyk\u00f6nyve alapj\u00e1n j\u00e1r\u00f3 b\u00e9rp\u00f3tl\u00e9kok. A munkav\u00e9gz\u00e9s k\u00f6r\u00fclm\u00e9nyeit\u0151l f\u00fcgg\u0151en ez\u00e9rt t\u00f6bbek k\u00f6z\u00f6tt \u00e9jszakai, m\u0171szak-, munkasz\u00fcneti napi vagy rendk\u00edv\u00fcli munkav\u00e9gz\u00e9s\u00e9rt j\u00e1r\u00f3 p\u00f3tl\u00e9kot is figyelembe kell venni.<\/span><\/p><p><span style=\"font-weight: 400;\">Annak meg\u00edt\u00e9l\u00e9sekor, hogy a garant\u00e1lt b\u00e9rminimum alkalmazand\u00f3-e, nem a munkav\u00e1llal\u00f3 t\u00e9nyleges v\u00e9gzetts\u00e9ge, hanem a munkak\u00f6r bet\u00f6lt\u00e9s\u00e9hez el\u0151\u00edrt v\u00e9gzetts\u00e9g vagy szakk\u00e9pzetts\u00e9g az ir\u00e1nyad\u00f3.<\/span><\/p><p><span style=\"font-weight: 400;\">A b\u00e9rsz\u00e1mfejt\u00e9s sor\u00e1n a t\u00e9nylegesen teljes\u00edtett munkaid\u0151t \u00e9s az alkalmazand\u00f3 b\u00e9rp\u00f3tl\u00e9kokat is figyelembe kell venni.<\/span><\/p><p><b>Fontos ugyanakkor<\/b><span style=\"font-weight: 400;\">, hogy az egyszer\u0171s\u00edtett foglalkoztat\u00e1s eset\u00e9n t\u00f6rv\u00e9ny nem hat\u00e1rozza meg, hogy legfeljebb mekkora munkab\u00e9r fizethet\u0151 ki. A t\u00falzottan magas b\u00e9rnek azonban ad\u00f3z\u00e1si k\u00f6vetkezm\u00e9nyei lehetnek.<\/span><\/p><p><span data-olk-copy-source=\"MessageBody\">A munkav\u00e1llal\u00f3nak csak akkor nem kell az EFO-b\u00f3l sz\u00e1rmaz\u00f3 j\u00f6vedelm\u00e9t bevallania \u00e9s ut\u00e1na szem\u00e9lyi j\u00f6vedelemad\u00f3t fizetnie, ha a bev\u00e9tele nem haladja meg a mentes\u00edtett keret\u00f6sszeget. Ennek napi \u00f6sszege a minim\u00e1lb\u00e9r, illetve a garant\u00e1lt b\u00e9rminimum napi \u00f6sszeg\u00e9nek 130 sz\u00e1zal\u00e9ka. A keret feletti j\u00f6vedelemr\u00e9szt a munkav\u00e1llal\u00f3nak az \u00e9ves SZJA-bevall\u00e1s\u00e1ban kell szerepeltetnie, \u00e9s ut\u00e1na 15 sz\u00e1zal\u00e9kos szem\u00e9lyi j\u00f6vedelemad\u00f3t kell fizetnie.<\/span><\/p><p>A munk\u00e1ltat\u00f3i elsz\u00e1molhat\u00f3s\u00e1g szempontj\u00e1b\u00f3l is l\u00e9tezik egy k\u00fcl\u00f6n korl\u00e1t. Egyszer\u0171s\u00edtett foglalkoztat\u00e1s eset\u00e9n a minim\u00e1lb\u00e9r napi \u00f6sszeg\u00e9nek k\u00e9tszeres\u00e9t meghalad\u00f3 napi munkab\u00e9r t\u00f6bbletr\u00e9sze nem sz\u00e1molhat\u00f3 el automatikusan a v\u00e1llalkoz\u00e1si tev\u00e9kenys\u00e9g \u00e9rdek\u00e9ben felmer\u00fclt k\u00f6lts\u00e9gk\u00e9nt. Ez t\u00e1rsas\u00e1giad\u00f3-, illetve egy\u00e9ni v\u00e1llalkoz\u00f3n\u00e1l szem\u00e9lyij\u00f6vedelemad\u00f3-k\u00f6vetkezm\u00e9nnyel j\u00e1rhat.<\/p><p>A mentes\u00edtett keret\u00f6sszeg \u00e9s a munk\u00e1ltat\u00f3i k\u00f6lts\u00e9gelsz\u00e1mol\u00e1si korl\u00e1t teh\u00e1t k\u00e9t k\u00fcl\u00f6n szab\u00e1ly, amelyeket a munkab\u00e9r meghat\u00e1roz\u00e1sakor egym\u00e1st\u00f3l elk\u00fcl\u00f6n\u00edtve kell vizsg\u00e1lni.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-68d7518 elementor-widget elementor-widget-heading\" data-id=\"68d7518\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Mennyi a napi k\u00f6zteher 2026-ban? <\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-59ee7d9 elementor-widget elementor-widget-text-editor\" data-id=\"59ee7d9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">A 2026. \u00e9vi minim\u00e1lb\u00e9r <\/span><b>322 800 forint<\/b><span style=\"font-weight: 400;\">, ez\u00e9rt az egyszer\u0171s\u00edtett foglalkoztat\u00e1s ut\u00e1n fizetend\u0151 napi k\u00f6zterhek is emelkedtek.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">A munk\u00e1ltat\u00f3 \u00e1ltal fizetend\u0151 k\u00f6zteher munkav\u00e1llal\u00f3nk\u00e9nt \u00e9s napt\u00e1ri naponk\u00e9nt:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">mez\u0151gazdas\u00e1gi id\u00e9nymunk\u00e1n\u00e1l az els\u0151 120 napra <\/span><b>2 400 forint<\/b><span style=\"font-weight: 400;\">;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">mez\u0151gazdas\u00e1gi id\u00e9nymunk\u00e1n\u00e1l a 120 napot meghalad\u00f3 tov\u00e1bbi 90 napra <\/span><b>3 600 forint<\/b><span style=\"font-weight: 400;\">;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">turisztikai id\u00e9nymunk\u00e1n\u00e1l <\/span><b>2 400 forint<\/b><span style=\"font-weight: 400;\">;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">alkalmi munk\u00e1n\u00e1l <\/span><b>4 800 forint<\/b><span style=\"font-weight: 400;\">;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">filmipari statiszta alkalmi munk\u00e1j\u00e1n\u00e1l <\/span><b>9 700 forint<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">A k\u00f6zterhet \u00e9s a kapcsol\u00f3d\u00f3 bevall\u00e1st f\u0151szab\u00e1ly szerint a t\u00e1rgyh\u00f3napot k\u00f6vet\u0151 h\u00f3nap <\/span><b>12. napj\u00e1ig<\/b><span style=\"font-weight: 400;\"> kell teljes\u00edteni.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">A napi k\u00f6zteher megfizet\u00e9se nem mentes\u00edti a munk\u00e1ltat\u00f3t a munkab\u00e9r elsz\u00e1mol\u00e1s\u00e1ra, a kifizet\u00e9s dokument\u00e1l\u00e1s\u00e1ra, valamint a munkaid\u0151 \u00e9s a foglalkoztat\u00e1si napok nyilv\u00e1ntart\u00e1s\u00e1ra vonatkoz\u00f3 k\u00f6telezetts\u00e9gek al\u00f3l.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2aad378 elementor-widget elementor-widget-heading\" data-id=\"2aad378\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Mi t\u00f6rt\u00e9nik, ha a munk\u00e1ltat\u00f3 elmulasztja bejelenti a munkav\u00e1llal\u00f3t? <\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-99da41e elementor-widget elementor-widget-text-editor\" data-id=\"99da41e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Ha a munk\u00e1ltat\u00f3 a munkav\u00e1llal\u00f3t nem jelenti be a munkav\u00e9gz\u00e9s megkezd\u00e9se el\u0151tt, az adott foglalkoztat\u00e1sra nem alkalmazhat\u00f3k az egyszer\u0171s\u00edtett foglalkoztat\u00e1s kedvez\u0151 k\u00f6zteher-szab\u00e1lyai.<br \/>Ebben az esetben a munkab\u00e9rt az \u00e1ltal\u00e1nos foglalkoztat\u00e1sra vonatkoz\u00f3 ad\u00f3- \u00e9s j\u00e1rul\u00e9kszab\u00e1lyok szerint kell elsz\u00e1molni, a munkav\u00e1llal\u00f3t pedig ut\u00f3lag az \u00e1ltal\u00e1nos szab\u00e1lyok szerinti munkaviszonyban kell bejelenteni. A k\u00e9sedelmes bejelent\u00e9s miatt a NAV mulaszt\u00e1si b\u00edrs\u00e1got is kiszabhat.<br \/><\/span><\/p><p><span style=\"font-weight: 400;\">A lehets\u00e9ges k\u00f6vetkezm\u00e9nyek k\u00f6z\u00e9 tartozhat:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">az \u00e1ltal\u00e1nos ad\u00f3- \u00e9s j\u00e1rul\u00e9kfizet\u00e9si szab\u00e1lyok alkalmaz\u00e1sa;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">ad\u00f3k\u00fcl\u00f6nb\u00f6zet \u00e9s k\u00e9sedelmi p\u00f3tl\u00e9k meg\u00e1llap\u00edt\u00e1sa;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">ad\u00f3hat\u00f3s\u00e1gi vagy foglalkoztat\u00e1s-fel\u00fcgyeleti szankci\u00f3;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\">a rendezett munka\u00fcgyi kapcsolatok k\u00f6vetelm\u00e9ny\u00e9nek s\u00e9relme, k\u00fcl\u00f6n\u00f6sen a munkakezd\u00e9st k\u00f6vet\u0151, ut\u00f3lagos bejelent\u00e9s miatt<\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">egyes t\u00e1mogat\u00e1sokhoz vagy k\u00f6zbeszerz\u00e9si elj\u00e1r\u00e1sokhoz kapcsol\u00f3d\u00f3 h\u00e1tr\u00e1ny.<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">Az egyszer\u0171s\u00edtett foglalkoztat\u00e1s alkalmaz\u00e1s\u00e1t kiz\u00e1rhatja az is, ha a munk\u00e1ltat\u00f3nak az Efo tv.-ben meghat\u00e1rozott ad\u00f3nemeken <\/span><b>300 000 forintot el\u00e9r\u0151 vagy meghalad\u00f3<\/b><span style=\"font-weight: 400;\"> tartoz\u00e1sa \u00e1ll fenn. A jogosults\u00e1g a tartoz\u00e1s megfizet\u00e9s\u00e9ig nem \u00e1ll helyre.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-88d3160 e-flex e-con-boxed e-con e-parent\" data-id=\"88d3160\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3e4bf34 elementor-widget elementor-widget-heading\" data-id=\"3e4bf34\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Mire \u00e9rdemes figyelni rendszeres alkalmi vagy id\u00e9nymunka eset\u00e9n?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5acdd52 elementor-widget elementor-widget-text-editor\" data-id=\"5acdd52\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Az egyszer\u0171s\u00edtett foglalkoztat\u00e1s 2026-ban a hosszabb id\u0151keretek miatt t\u00f6bb v\u00e1llalkoz\u00e1s sz\u00e1m\u00e1ra jelenthet megfelel\u0151 megold\u00e1st az id\u00e9nyjelleg\u0171 vagy \u00e1tmeneti munkaer\u0151ig\u00e9ny kezel\u00e9s\u00e9re. A konstrukci\u00f3 el\u0151nyei akkor \u00e9rv\u00e9nyes\u00fclnek, ha a munk\u00e1ltat\u00f3 a bejelent\u00e9st, az \u00e9ves keretet, a l\u00e9tsz\u00e1mkorl\u00e1tot, a munkab\u00e9rt \u00e9s a k\u00f6zterheket \u00f6sszehangoltan kezeli.<\/span><\/p><p><span style=\"font-weight: 400;\">Rendszeres alkalmi vagy id\u00e9nymunka eset\u00e9n c\u00e9lszer\u0171 olyan bels\u0151 EFO-folyamatot kialak\u00edtani, amely meghat\u00e1rozza a bejelent\u00e9s\u00e9rt felel\u0151s szem\u00e9lyt, a helyettes\u00edt\u00e9si rendet, a keretek ellen\u0151rz\u00e9s\u00e9t \u00e9s a b\u00e9rsz\u00e1mfejt\u00e9s r\u00e9sz\u00e9re \u00e1tadand\u00f3 adatokat.<\/span><\/p><p><span style=\"font-weight: 400;\">From <\/span><b>ICT Europe<\/b><span style=\"font-weight: 400;\"> b\u00e9rsz\u00e1mfejt\u00e9si \u00e9s jogi szak\u00e9rt\u0151i t\u00e1mogat\u00e1st ny\u00fajtanak az alkalmazhat\u00f3 foglalkoztat\u00e1si forma kiv\u00e1laszt\u00e1s\u00e1ban, az EFO-keretek ellen\u0151rz\u00e9s\u00e9ben, valamint a bels\u0151 bejelent\u00e9si \u00e9s adatszolg\u00e1ltat\u00e1si folyamatok kialak\u00edt\u00e1s\u00e1ban.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e02d4f8 e-con-full e-flex e-con e-child\" data-id=\"e02d4f8\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f0e9ee2 elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"f0e9ee2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"#contact-form\">Biztons\u00e1gosabb EFO-foglalkoztat\u00e1s, kevesebb adminisztr\u00e1ci\u00f3s kock\u00e1zat<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-9356a8f e-con-full e-flex e-con e-child\" data-id=\"9356a8f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a7deeb4 elementor-widget__width-initial elementor-widget-mobile__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"a7deeb4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Rendszeresen foglalkoztat alkalmi vagy id\u00e9nymunk\u00e1sokat? Szak\u00e9rt\u0151ink seg\u00edtenek ellen\u0151rizni az alkalmazott gyakorlatot, kialak\u00edtani a megfelel\u0151 bejelent\u00e9si folyamatot, valamint \u00f6sszehangolni a foglalkoztat\u00e1si, nyilv\u00e1ntart\u00e1si \u00e9s b\u00e9rsz\u00e1mfejt\u00e9si feladatokat.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6a95c0d elementor-align-right elementor-widget elementor-widget-button\" data-id=\"6a95c0d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#contact-form\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Szeretn\u00e9k egy szak\u00e9rt\u0151i konzult\u00e1ci\u00f3t!<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4fe85c9 elementor-widget elementor-widget-text-editor\" data-id=\"4fe85c9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>This article was peer-reviewed by:<br \/><b><br \/>Adrienn Horv\u00e1th<\/b><b><br \/><\/b><span style=\"font-weight: 400;\">szakmai igazgat\u00f3, payroll manager<\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\">ICT Europe<\/span><\/p>\n<p><b>Dr. Zsidi Roland, LL.M.,<br \/><\/b>Lead Attorney, Partner<br \/>ICT LEGAL Termel &amp; Zsidi \u00dcgyv\u00e9di Iroda\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cab45bf elementor-widget elementor-widget-text-editor\" data-id=\"cab45bf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><i>Legal disclaimer:<\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">Jelen \u00f6sszefoglal\u00f3 kiz\u00e1r\u00f3lag \u00e1ltal\u00e1nos t\u00e1j\u00e9koztat\u00e1sk\u00e9nt szolg\u00e1l, \u00e9s nem min\u0151s\u00fcl b\u00e9rsz\u00e1mfejt\u00e9si vagy jogi tan\u00e1csad\u00e1snak. Konkr\u00e9t \u00fcgylet vagy megl\u00e9v\u0151 strukt\u00fara meg\u00edt\u00e9l\u00e9se minden esetben egyedi vizsg\u00e1latot ig\u00e9nyel. <\/span><\/i><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-41e8a6a e-con-full elementor-hidden-desktop elementor-hidden-tablet elementor-hidden-mobile e-flex e-con e-child\" data-id=\"41e8a6a\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7bdf2cb elementor-widget elementor-widget-text-editor\" data-id=\"7bdf2cb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><em><span style=\"font-weight: 400;\">A gyakorlatban bev\u00e1lt \u00e9s adatv\u00e9delmi szempontb\u00f3l is megfelel\u0151 megold\u00e1s, ha a munk\u00e1ltat\u00f3 a halotti anyak\u00f6nyvi kivonatot kiz\u00e1r\u00f3lag bemutat\u00e1sra k\u00e9ri be, a munkav\u00e1llal\u00f3t pedig nyilatkoztatja arr\u00f3l, hogy az elhunyt milyen rokoni kapcsolatban \u00e1llt vele.<\/span><\/em><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Az egyszer\u0171s\u00edtett foglalkoztat\u00e1s szab\u00e1lyai 2026-t\u00f3l t\u00f6bb ponton v\u00e1ltoztak. Az alkalmi munka \u00e9ves id\u0151kerete a kor\u00e1bbi 90 napr\u00f3l 120 napra emelkedett, a mez\u0151gazdas\u00e1gi id\u00e9nymunka pedig meghat\u00e1rozott felt\u00e9telekkel ak\u00e1r 210 napig is tarthat.<\/p>","protected":false},"author":3,"featured_media":19154,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[27,25],"tags":[],"class_list":["post-19150","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-berszamfejtes","category-jogi-tanacsadas"],"blocksy_meta":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Egyszer\u0171s\u00edtett foglalkoztat\u00e1s 2026: szab\u00e1lyok \u00e9s k\u00f6zterhek<\/title>\n<meta name=\"description\" content=\"H\u00e1ny napig alkalmazhat\u00f3 az egyszer\u0171s\u00edtett foglalkoztat\u00e1s 2026-ban? Ismerje meg az EFO id\u0151korl\u00e1tait, k\u00f6zterheit, munkab\u00e9r- \u00e9s bejelent\u00e9si szab\u00e1lyait.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/icteuropa.hu\/en\/blog\/egyszerusitett-foglalkoztatas-2026\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Egyszer\u0171s\u00edtett foglalkoztat\u00e1s 2026: szab\u00e1lyok \u00e9s k\u00f6zterhek\" \/>\n<meta property=\"og:description\" content=\"H\u00e1ny napig alkalmazhat\u00f3 az egyszer\u0171s\u00edtett foglalkoztat\u00e1s 2026-ban? 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