Navigation path

Measures List
First Prev Next Last Separator
Measure Name
Date when measure came into force
Targeted reliefs in the Social Contribution Tax 2013/01/01
2014 employers' SSC reforms 2014/01/01
Results 1 - 2 of 2.

Generic Tax Name Social security contribution - Social contribution tax (Employers)
Tax name in the national language Szociális hozzájárulási adó
Tax name in English Social contribution tax
Member State HU-Hungary
Tax in force since 2012/01/01
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco

Social security contribution Employers
Legal base

Act 156 of 2011 (Chapter 9)

Instead of the employers' pension insurance contribution, the employers' health insurance contribution and the employers' labour market contribution,  employers shall pay social contribution tax since 1 January 2012. Only the name and the legal nature has changed, the rate has remained the same.

Who sets
The tax rate is set by

The tax base is set by

The reliefs are set by



According to the Act on the State Budget the Pension Insurance Fund is entitled to 85.46% and the Health Insurance Fund is entitled to 14.54% of the revenue from social contribution tax in 2015.

Geographical Scope


The base or rate of social security contributions paid by Employers on the income of employees and of blue collar workers Rates are identical
Bases are identical


Domestic-source income of non-residents is Subject to SSCer
Not Subject to SSCer



Taxpayer is:

  • payer (who is in legal relationship subject to tax liability with natural person),
  • single entrepreneur,
  • small scale agricultural producers.

Legal relationship which is subject to tax liability:

  • employment relationship
  • service contract and agency contract between the cooperative and the member of cooperative (not including the persons pursuing a full-time course of study in a school cooperative group)
  • active personal involvement of the member in any business association or in other artificial person
  • pupils enrolled in vocational school training with pupil employment contract
  • relationship between the legal person of the church and the person who grant parochial service
  • activity other than self-employment or self-employment activity which is not subject to the earlier items according to the Act on Personal income tax (except: entrepreneurial activities and activities of small scale agricultural producers)
Tax object and basis of assessment
Employers pay social security contributions for


Base for all contributions listed here above is the same Yes No

As general rule, the income subject to Social Security Contributions of Employers includes


The social contribution tax's base corresponds with the personal income tax's base.

Income considered Domestic income
Worldwide income

Types of income arising from relationship subjected to tax liability are subject to social contribution tax - without regard to geographical source.

Benefits in kind

The following benefits in kind are usually (partially or fully) subject to social security contributions paid by Employers


Deductions, Allowances, Credits, Exemptions
Capped contributions No cap
Cap in monetary units:
Cap in % of the tax base:


The reduction is
No reduction
A lump-sum amount
In percentage of base:
Based on salary

The basic yearly allowance for an individual amounts to:
The basic yearly allowance for a couple amounts to:
Additional allowance for 1st child
Additional allowance for 2nd child
Additional allowance for 3rd child
Additional allowance for additional child
Additional allowance for old age dependents

The basic yearly credit for an individual amounts to:
The basic yearly credit for a couple amounts to:
Additional credit for 1st child
Additional credit for 2nd child
Additional credit for 3rd child
Additional credit for additional child
Additional credit for old age dependents

Social Security Contributions paid by Employers are tax deductible Yes No


The Job Protection Act (JPA) introduced new targeted SSCer reliefs to incentivise the employment of the most disadvantageous groups on the labour market. This measure reduces the standard rate of the employers' contributions up to a cap of HUF 100,000 per month.

The JPA introduced a permanent reduction of the employers' tax rate by 14.5% for

  • employees under 25 years of age,
  • employees over 55 years of age,
  • employees working in elementary occupations (category 9 in ISCO-88).

It also introduced temporary reductions (27% in the first two years of the employment, and 14.5% in the third year) for

  • long term unemployed re-entering the labour market,
  • people returning to work after child-care leave,
  • career starters. 

Besides these JPA reliefs another reliefs are available:

  • Employment of researchers (A place of research defined as an enterprise employing a researcher or developer employee with a PhD or higher academic degree or academic title may apply a partial allowance of 27 percent of the gross wage but maximum HUF 500,000. In case of employing a PhD student or doctoral candidates the enterprise may apply a partial allowance of 14.5 percent of the gross wage but maximum HUF 200,000.)
  • Allowance for those with changed working capacity,
  • Allowance for redundant civil servants
Rate(s) Structure
The following rates apply to Social Security Contributions paid by Employers

Health care


Child care

Work-related illnesses and/or accidents

Education leave

Maternity leave



The employers are obliged to contribute 27% of the gross income paid to the employee. There are some social tax reductions if certain conditions are met (see previous ‘Comments’ box).

Special surcharges

There are special surcharges in the form of:
Surcharge 1 : Name:
A lump-sum amount:
A percentage of income:
A tax surcharge:


The standard rate is 27%.

Tax due date

The 12th day of the month following the month in which the income was earned. In the case of small scale agricultural producers, the 12th day of the calendar quarter following the quarter in which the income was earned.

Tax collector

The tax is collected by the National Tax and Customs Administration ("Nemzeti Adó- és Vámhivatal").

Special features

As noted above, the Social Contribution Tax replaced the three SSCers in 2012. The change is of legel nature, rates and bases did not change.

Economic function

Environmental taxes

Tax revenue
ESA95 code d61111

Annual tax revenue (millions)
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 2,165,506.00 HUF 7.56
2011 2,200,413.00 HUF 7.82
2010 2,084,055.00 HUF 7.70
2009 2,375,333.00 HUF 9.05
2008 2,595,232.00 HUF 9.60
2007 2,443,270.00 HUF 9.57
2006 2,248,530.00 HUF 9.31
2005 2,139,313.00 HUF 9.53
2004 1,952,792.00 HUF 9.29
2003 1,845,055.00 HUF 9.68
2002 1,727,993.00 HUF 9.93
2001 1,548,544.00 HUF 10.07
2000 1,397,413.00 HUF 10.50