{"id":2647,"date":"2019-03-12T10:26:55","date_gmt":"2019-03-12T10:26:55","guid":{"rendered":"https:\/\/allasorias.hu\/hirek\/?p=2647"},"modified":"2019-03-12T10:26:55","modified_gmt":"2019-03-12T10:26:55","slug":"ellenorzi-a-nav-a-fiktiv-munkaero-kolcsonzoket","status":"publish","type":"post","link":"https:\/\/allasorias.hu\/hirek\/ellenorzi-a-nav-a-fiktiv-munkaero-kolcsonzoket\/","title":{"rendered":"Ellen\u0151rzi a NAV a  fikt\u00edv munkaer\u0151-k\u00f6lcs\u00f6nz\u0151ket"},"content":{"rendered":"<p><strong>Kiemelten vizsg\u00e1lja a NAV a foglalkoztat\u00e1ssal kapcsolatos bejelent\u00e9si, bevall\u00e1si \u00e9s befizet\u00e9si k\u00f6telezetts\u00e9gek teljes\u00edt\u00e9s\u00e9t. Felt\u00e1rj\u00e1k az ad\u00f3elker\u00fcl\u00e9si c\u00e9lb\u00f3l l\u00e9tes\u00edtett fikt\u00edv munkaer\u0151-k\u00f6lcs\u00f6nz\u00e9si gyakorlatot, amelynek sor\u00e1n nem csup\u00e1n a k\u00f6lcs\u00f6nbe ad\u00f3, hanem a munkaer\u0151-k\u00f6lcs\u00f6nz\u00e9st ig\u00e9nybe vev\u0151 c\u00e9gek is komoly szankci\u00f3kra sz\u00e1m\u00edthatnak \u00a0\u2013 jelezte a BDO Legal J\u00f3kay &amp; T\u00e1rsai \u00dcgyv\u00e9di Iroda.<\/strong><\/p>\n<p>Az ad\u00f3hat\u00f3s\u00e1g l\u00e1that\u00f3an \u00fajult er\u0151vel igyekszik visszaszor\u00edtani azt a gyakorlatot, hogy olyan munkaer\u0151-k\u00f6lcs\u00f6nz\u0151 c\u00e9gek assziszt\u00e1ljanak jelent\u0151s l\u00e9tsz\u00e1mot foglalkoztat\u00f3 v\u00e1llalkoz\u00e1sok ad\u00f3teher-optimaliz\u00e1l\u00e1si t\u00f6rekv\u00e9seihez, amelyek ad\u00f3- \u00e9s j\u00e1rul\u00e9kelker\u00fcl\u00e9si c\u00e9lb\u00f3l j\u00f6ttek l\u00e9tre, \u00e9s m\u0171k\u00f6d\u00e9s\u00fck mind a foglalkoztatottakat, mind a k\u00f6zponti k\u00f6lts\u00e9gvet\u00e9st jelent\u0151sen megk\u00e1ros\u00edtja. Dr. Hangy\u00e1si G\u00e1bor, a BDO Legal ad\u00f3jogi oszt\u00e1ly\u00e1nak vezet\u0151je elmondta: az ad\u00f3hat\u00f3s\u00e1g szigor\u00faan ellen\u0151rzi a munkaid\u0151re vonatkoz\u00f3 szab\u00e1lyok betart\u00e1s\u00e1t, t\u00f6bbsz\u00f6r el\u0151fordult ugyanis, hogy a k\u00f6lcs\u00f6nbead\u00f3k r\u00e9szmunkaid\u0151s foglalkoztatottk\u00e9nt jelentett\u00e9k be a t\u00e9nylegesen teljes munkaid\u0151ben foglalkoztatott munkav\u00e1llal\u00f3kat. A jogviszony \u00e1tmin\u0151s\u00edt\u00e9se \u00e1ltal\u00e1ban tetemes ad\u00f3hi\u00e1ny meg\u00e1llap\u00edt\u00e1s\u00e1val j\u00e1r, melyet 50, de hamis bizonylatok eset\u00e9n ak\u00e1r 200 sz\u00e1zal\u00e9kos ad\u00f3b\u00edrs\u00e1g is terhelhet. Ezt a t\u00e9tel tov\u00e1bb n\u00f6veli a k\u00e9sedelmi p\u00f3tl\u00e9k, illetve a hi\u00e1nyos vagy val\u00f3tlan tartalm\u00fa bejelent\u00e9s eset\u00e9n kir\u00f3tt b\u00edrs\u00e1g, amely szem\u00e9lyenk\u00e9nt 500 ezer forint. A bejelent\u00e9s elmulaszt\u00e1sa pedig szem\u00e9lyenk\u00e9nt 1 milli\u00f3 forintos b\u00edrs\u00e1ggal j\u00e1r. Nem neh\u00e9z kisz\u00e1molni, hogy m\u00e1r egy kisebb, n\u00e9h\u00e1ny t\u00edz f\u0151t k\u00f6lcs\u00f6nz\u0151 c\u00e9g eset\u00e9ben is k\u00f6nnyen \u00f6sszeszedhet\u0151 egy t\u00f6bb t\u00edzmilli\u00f3 forintos nagys\u00e1grend\u0171 b\u00fcntet\u00e9s, a b\u00fcntet\u0151jogi vonzatokr\u00f3l nem is besz\u00e9lve. A k\u00f6lcs\u00f6nbead\u00f3k oldal\u00e1n felt\u00e1rt vissza\u00e9l\u00e9sek el\u0151bb-ut\u00f3bb elvezetnek a k\u00f6lcs\u00f6nvev\u0151kn\u00e9l folytatott vizsg\u00e1latokhoz. Az ad\u00f3hat\u00f3s\u00e1g azt is ellen\u0151rzi, hogy a k\u00f6lcs\u00f6nz\u00f6tt munkaer\u0151t a foglalkoztat\u00f3 kor\u00e1bban saj\u00e1t maga alkalmazta- A k\u00f6lcs\u00f6nvev\u0151knek a hazai jogszab\u00e1lyok betart\u00e1sa mellett k\u00fclf\u00f6ldi k\u00f6lcs\u00f6nz\u0151 c\u00e9ggel val\u00f3 leszerz\u0151d\u00e9s eset\u00e9n azt is vizsg\u00e1lnia kell, hogy a k\u00fclf\u00f6ldi munkav\u00e1llal\u00f3 foglalkoztat\u00e1sa megfelel-e a k\u00f6lcs\u00f6nbead\u00f3 illet\u0151s\u00e9ge szerinti jogszab\u00e1lyoknak is, illetve, hogy a juttat\u00e1sok tekintet\u00e9ben mely orsz\u00e1g ad\u00f3jogszab\u00e1lyai alapj\u00e1n \u00e9s kinek kell teljes\u00edteni az ad\u00f3-\u00e9s j\u00e1rul\u00e9kk\u00f6telezetts\u00e9geket.<\/p>\n<p>Forr\u00e1s: origo.hu<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kiemelten vizsg\u00e1lja a NAV a foglalkoztat\u00e1ssal kapcsolatos bejelent\u00e9si, bevall\u00e1si \u00e9s befizet\u00e9si k\u00f6telezetts\u00e9gek teljes\u00edt\u00e9s\u00e9t. Felt\u00e1rj\u00e1k az ad\u00f3elker\u00fcl\u00e9si c\u00e9lb\u00f3l l\u00e9tes\u00edtett fikt\u00edv munkaer\u0151-k\u00f6lcs\u00f6nz\u00e9si gyakorlatot, amelynek sor\u00e1n nem csup\u00e1n a k\u00f6lcs\u00f6nbe ad\u00f3, hanem a munkaer\u0151-k\u00f6lcs\u00f6nz\u00e9st ig\u00e9nybe vev\u0151 c\u00e9gek is komoly szankci\u00f3kra sz\u00e1m\u00edthatnak \u00a0\u2013 jelezte a BDO Legal J\u00f3kay &amp; T\u00e1rsai \u00dcgyv\u00e9di Iroda. Az ad\u00f3hat\u00f3s\u00e1g l\u00e1that\u00f3an \u00fajult er\u0151vel igyekszik visszaszor\u00edtani [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":2648,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"footnotes":""},"categories":[198],"tags":[],"class_list":["post-2647","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gazdasag"],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 5.0.0.1 - aioseo.com -->\n\t<meta name=\"description\" content=\"Kiemelten vizsg\u00e1lja a NAV a foglalkoztat\u00e1ssal kapcsolatos bejelent\u00e9si, bevall\u00e1si \u00e9s befizet\u00e9si k\u00f6telezetts\u00e9gek teljes\u00edt\u00e9s\u00e9t. 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