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Generic Tax Name Social security contribution - Labour market contribution (Employees)
Tax name in the national language Munkaerőpiaci járulék
Tax name in English Labour market contribution (Employees)
Member State HU-Hungary
Tax in force since 2010/01/01
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 80 of 1997 on entitlement to social security benefits and private pensions, and on the coverage of these provisions.

Who sets
The tax rate is set by

The tax base is set by

The reliefs are set by


From 1st of January 2010 the employer's contribution and the employee's contribution changed to labour market contribution and became the part of the health insurance contribution. From 1st of January 2012 the part of the labour market contribution paid by the employer became a part of the social contribution tax.



The National Employment Fund (Nemzeti Foglalkoztatási Alap) is receiving the revenue from the labour market contribution.

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


Domestic source of income is subject to SSC if the non-resident person is insured.


Insured people in Hungary:

- persons engaged in employment under contract (including Members of Parliament and spokesmen for the nationality) whether in the private or in the public sector (public servants, public officials, court and law enforcement employees, employees of public prosecution),

- registered foster carers,

- persons engaged in employment under scholarship agreement or in public benefit employment,

- professional staff members of the Hungarian Armed Forces, law enforcement agencies, the Parliament Guard, civilian national security services, the  National Tax and Customs Authority (Nemzeti Adó- és Vámhivatal), members of the Independent Police Complaints Board (Független Rendészeti Panasztestület)  and contracted members of the Hungarian Armed Forces, volunteer reservists

- members of cooperatives with active personal involvement;

- pupils enrolled in vocational school training with pupil employment contract;

- recipients of job search allowances;

- the self-employed who are not receiving pension on their own right;

- people in other gainful activities with active personal involvement (e.g. contract based temporary relationships) receiving payment which attains 30% of the monthly amount of the national minimum wage;

- clergymen excepting pensioners;

- small scale agricultural producers (except of pensioners);

- elected and managing officers of business corporations, foundations, NGOs etc. with income attaining 30% of the monthly amount of the national minimum wage.

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

Types of income related to social security contractual relationship under the Hungarian Social Security Laws (that is employment relationship) are subject to SSC - 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 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

Rate(s) Structure
The following rates apply to Social Security Contributions paid by Employees

Health care

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.

Tax collector

National Tax and Customs Administration

Special features
Economic function

Environmental taxes

Tax revenue
ESA95 code d61111b

Annual tax revenue (millions)
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2011 186,596.30 HUF 0.66
2010 112,100.00 HUF 0.41