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Measures List
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Measure Name
Date when measure came into force
Abolition of the pension contribution ceiling 2013/01/01
2014 employees' SSC reforms 2014/01/01
Results 1 - 2 of 2.

Generic Tax Name Social security contribution (Employees)
Tax name in the national language Egyéni járulékok
Tax name in English Employees social security contributions
Member State HU-Hungary
Tax in force since 1948/11/01
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
Who sets
The tax rate is set by

The tax base is set by

The reliefs are set by


Geographical Scope


The base or rate of social security contributions paid by Employees 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


Tax object and basis of assessment
Employees 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 Employees includes


Income considered Domestic income
Worldwide income

Benefits in kind

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


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 Employees are tax deductible Yes No


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.).

Rate(s) Structure
The following rates apply to Social Security Contributions paid by Employees
10.00 %  From  EUR/Natcur  To  EUR/Natcur

Health care
7.00 %  From  EUR/Natcur  To  EUR/Natcur

1.50 %  From  EUR/Natcur  To  EUR/Natcur

Child care

Work-related illnesses and/or accidents

Education leave

Maternity leave



Special surcharges

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

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

National Tax and Customs Administration of Hungary.

The contributions have to be deducted by the emloyer or paid by the self-employed person.

Special features

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.

Economic function

Environmental taxes

Tax revenue
ESA95 code d61121

Annual tax revenue (millions)
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 1,423,688.00 HUF 4.97
2011 1,289,882.00 HUF 4.58
2010 970,785.00 HUF 3.59
2009 822,864.00 HUF 3.13
2008 862,426.00 HUF 3.19
2007 834,893.00 HUF 3.27
2006 572,317.00 HUF 2.37
2005 497,944.00 HUF 2.22
2004 472,722.00 HUF 2.25
2003 415,351.00 HUF 2.18
2002 377,769.00 HUF 2.17
2001 317,781.00 HUF 2.07
2000 266,512.00 HUF 2.00