Taxes in Europe Database v2
Since 1 January 2014 families whose combined PIT base is not sufficient to claim the maximum amount of the family tax allowance (for more infomation: PIT side), can deduct 16% of the remaining sum form the 7% health insurance contribution or the 10% pension insurance contribution. This measure does not effect the eligibility for social security benefits (pension, healthcare, sick leave payment, etc.).
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.
National Tax and Customs Administration of Hungary.
The contributions have to be deducted by the emloyer or paid by the self-employed person.
In the Hungarian social security system there is no single contribution for the employees. This form is provided to give an overview of the system’s main features. For detailed information about the specifics of the three employees’ social security contributions see the individual forms of the employees’ pension contribution, the employees’ labour market contribution and the employees’ health insurance contribution.