NAV átminősítési kockázat kalkulátor

Színlelt szerződés / bújtatott munkaviszony (disguised employment / hidden employment relationship): if NAV reclassifies a vállalkozói/megbízási contract as a genuine munkaviszony, the reclassified party owes retroactive szja (15%), TB-járulék (18.5%) and szocho (13%) on the regrossed income for the full lookback window, PLUS két separate statutory add-ons — (1) adóbírság (tax penalty): the general rate is 50% of the resulting adóhiány (tax deficiency), but rises to a non-reducible 200% of the adóhiány where the deficiency is linked to revenue concealment or falsified/forged invoices, books or records (a category NAV frequently invokes in deliberate KATA/átalányadó-era colour-of-employment cases) — this is PROPORTIONAL to the deficiency itself, not a flat fine, so it is NOT encoded in fixedPenalty (see sourceNotes for the FormulaNode-vocabulary gap this creates); and (2) késedelmi pótlék (late-payment surcharge on the underpaid tax itself), charged for every calendar day of the debt at (jegybanki alapkamat + 5 percentage points) / 365 per day (Art. — adózás rendjéről szóló 2017. évi CL. törvény — since contributions/tax due after 1 Jan 2019; a pre-2019 flat 2x-alapkamat/365 rule applied to older debts and is not modelled here). penaltyRatePerMonth=0.008958 (0.8958%/month = 10.75% p.a.) is a SNAPSHOT built from the MNB alapkamat in force on 2026-07-30 (5.75%, effective since 22 July 2026) + 5pp; unlike the Ptk. 6:155 B2B late-payment rate (see latePayment below), késedelmi pótlék tracks the PREVAILING alapkamat continuously (no half-year fixing), so this monthly rate will drift the next time the Monetáris Tanács changes the alapkamat (a further cut toward 5.50% was flagged as plausible at the 25 Aug 2026 ülés at the time of writing) — treat as an approximation, not a locked-in annual figure. lookbackYears=5 is the adómegállapításhoz való jog elévülése (the statute of limitations on NAV's right to assess/determine tax and contributions) under Art. 202.§: 5 years from the end of the calendar year in which the return/declaration was due (or, absent one, when the tax should have been paid) — extendable by 6 months on a late return filed inside the last 6 months of the window, and suspended entirely for the duration of any linked criminal (e.g. költségvetési csalás) proceeding.