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május 7th, 2010
Az alkalmi munkavállalói kiskönyvet 2010. április 1-jétől felváltotta az egyszerűsített módon létesíthető munkaviszony, amely a háztartási munka, mezőgazdasági-, növénytermesztési-, idegenforgalmi idénymunka, illetve alkalmi munka esetén alkalmazható. Harmadik országbeli állampolgár esetében pedig csak a mezőgazdasági idénymunka és háztartási munka megengedett.
Az egyszerűsített foglalkoztatás úgynevezett egyszerűsített szerződéssel jön létre, melyet a munkavégzés megkezdése előtt írásba kell foglalni. Az írásba foglalás csak akkor nem kötelező, ha a munkavégzés 5 naptári napnál rövidebb időtartamú, illetve ha a növénytermesztési idénymunka egybefüggő időtartama a 30 napot nem haladja meg és a munkavállaló sem kéri az írásban való rögzítést. Ebben az esetben azonban 2 példányban jelenléti ívet kell vezetni, melyből egy a munkavállalóé, egy pedig a munkáltatónál marad. Fontos tudnivaló, hogy ilyen jellegű foglalkoztatási viszony nem jöhet létre a munkáltató és az általa már munkaviszony keretében foglalkoztatott személy között, valamint a meglévő munkaviszony sem módosítható ilyen jellegű jogviszonnyá.
A munkáltatónak a munkakezdést megelőzően be kell jelentenie nevét, adószámát/ adóazonosító jelét, a munkavállaló adatait, a munkaviszony kezdetének, megszűnésének időpontját, a heti munkaidőt, a munkavégzés helyét. A munkáltató a bejelentési kötelezettségének főszabály szerint elektronikus úton, a 10T1041E jelű nyomtatványon tud eleget tenni, de a háztartási munka, illetve növénytermesztési idénymunka esetén ez az adminisztráció akár telefonon keresztül is teljesíthető. 2010. július 1-jétől pedig lehetőség lesz az sms-ben történő bejelentésre is.
Általános szabály szerint a foglalkoztatáshoz kapcsolódóan a munkáltatóknak a tárgyhónapot követő hó 12-ig kell bevallást benyújtaniuk. A közteher az idénymunka és a háztartási munka esetében a kifizetett munkabér 30%-a lesz. A munkáltató fizetési kötelezettségének határideje szintén tárgyhót követő hó 12-e.
A munkavállalók számára fontos információ, hogy a 30%-os közteher mellett nem jogosultak egészségbiztosítási ellátásokra, azaz ha egyéb jogviszonyuk sem alapozza meg az igénybevételt, akkor fizetniük kell a havi 4950 forintot.
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