Module: PYHU | Molga: 77 | Currency: HUF | Region: Europe
Field | Detail |
Statutory | SZJA 15%, TB (18.5% EE + 13% social tax ER), SZÉP card |
Tax | Flat SZJA 15% Personal Income Tax |
Key Feature | Social Tax Reduction & SZÉP Cafeteria Benefits Card |
Pay Frequency | Monthly |
Banks | OTP Bank, K&H Bank, Erste Hungary |
Hungary-Specific Highlights
HUF Currency: Large denominations (USD 1 ≈ HUF 360); ensure number formatting handles 6+ digit values in payroll results
SZÉP Card (Cafeteria):
- Annual tax-exempt limit: HUF 570,000 (2024)
- Three sub-accounts: accommodation HUF 225K, catering HUF 150K, leisure HUF 75K
- Employer pays 13% social contribution tax + 15% SZJA on amounts above limits
Social Contributions:
- Employee: 18.5% TB (pension 10%, health 7%, labor market 1.5%)
- Employer: 13% szociális hozzájárulási adó (social tax); reduced for youth, researchers
Chapter 5.5: 08-as bevallás: monthly combined PIT/social contribution declaration; EKHO (simplified contribution on other income) separate rate configuration; KATA (small business flat tax) — not applicable for employees but may apply to contractors; CAFETERIA annual planning and configuration