----- Original Message -----
From: "Mezo, Agnes" <[EMAIL PROTECTED]>
To: "levelezolista legalabb merlegkepes konyveloknek" <[email protected]>
Sent: Monday, May 14, 2007 8:41 AM
Subject: Maganszemely kulonadoja
Sziasztok!
A maganszemely kulonadojat a nyugdijjarulek felso hatart elero
dolgozoknal kell vonni. Ez + 4% SZJA.
Ez nem SZJA, hanem kulonado!!!!
Az a kerdesem, hogy a 4% SZJA alapja utan kell-e egb es nyb jarulekot
fizetni. Jovedelemnek szamit-e a folso hatar folotti resz? Az SZJA
alapja ez eseben is alapja-e a jarulekoknak, mint ahogy alapesetben?
A kulonado a brutto bernek a jarulek felso hatarat meghalado resze (a havi
evesitesevel), egyeb dolgog nem valtozott, a jarulekokat ugy fizetjuk mint
eddig (figyelve persze a plafont, ahol kell). Az SZJA-t is a brutto ber
figyelembe vetelevel vonjuk.
V Feri
Koszi:
Agi
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