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Január 31.-ig van lehetősége a munkavállalónak választania, hogy a munkáltató készítse el a 2016 évre vonatkozó személyi jövedelemadó bevallását (16NY30) feltéve, ha annak elkészítését a munkáltató vállalja.
A munkavállaló abban az esetben kérhet munkáltatói adómegállapítást, ha az adóévben kizárólag egymást követően fennálló munkaviszonya alapján szerzett olyan bevételt, amelyet nyilatkozat hiányában önadózóként köteles lenne bevallani. Amennyiben a magánszemélynek több munkaviszonya volt, a választás feltétele, hogy a korábbi munkáltatók által a munkaviszony megszűnésére tekintettel kiadott igazolást átadja az adó elszámolását vállaló munkáltatónak.
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A legfontosabb határidők a munkáltatói adóbevallásban – Kép: Saldo
Az is fontos feltétel, hogy kizárólag az adó elszámolását vállaló munkáltatótól szerzett olyan bevételt, amelyet a nyilatkozat hiányában önadózóként köteles lenne bevallani. Így nem tehet munkáltatói adómegállapítást, ha 2016. évre vonatkozóan a magánszemélynek felróható okból 10.000 Ft-ot meghaladó befizetendő adókülönbözete keletkezik. Egyik leggyakoribb hiba, hogy a magánszemély a munkáltatója téves családi kedvezmény igénybevételére történő nyilatkozata okán év végén 10.000 Ft-nál nagyobb adóbefizetést eredményez.
A fent említett bevételek mellett az adóévben kizárólag adóköteles társadalombiztosítási, családtámogatási ellátás, önkéntes tartalékos katonai szolgálatot teljesítők illetménye, a foglalkoztatás elősegítéséről és a munkanélküliek ellátásáról szóló törvény alapján folyósított ellátás címén szerzett bevételt, feltéve, hogy a bevétel folyósítója az adó elszámolását vállaló munkáltató vagy a magánszemély a bevételről kiállított igazolást átadja az adó elszámolását vállaló munkáltatónak.
A munkavállaló abban az esetben is jogosult a munkáltatói adómegállapítás választására, ha a magánszemély egyéni vállalkozó volt, de 2016. év egészében a jogviszonyát szüneteltette, illetve 2016 évben tételes költségelszámolást alkalmazó mezőgazdasági őstermelő volt, és az Szja tv. szerinti nemleges bevallási nyilatkozatát az adó elszámolását vállaló munkáltatónak átadja (16NY63). Továbbá nem zárja ki a munkáltatói adóbevallás választásának lehetőségét, ha a magánszemély adókedvezményt érvényesít, az adójáról önkéntes kölcsönös pénztári nyilatkozatban, nyugdíjbiztosítási nyilatkozatban rendelkezik.
Amennyiben a munkáltató nem vállalja a munkáltatói adómegállapítás elkészítését, úgy a NAV a munkavállalók részére adóbevallási tervezetet készít.
Már most nyilatkozni kell az adókedvezményekről
A magánszemélyek számára az a legkedvezőbb, ha már januárban nyilatkoznak munkáltatójuknál az általuk igénybe vehető adókedvezményekről. Az adóelőleg-nyilatkozat kitöltésével és leadásával már ebben az évben a jogosultaknál marad a kedvezmények összege, nem utólag, az adóévet követően kapják vissza.
Forrás: piac és profit