Navigation path

Generic Tax Name Social security contribution - Labour market contribution (Employers)
Tax name in the national language Munkaerőpiaci járulék
Tax name in English Labour market contribution
Member State HU-Hungary
Tax in force since 2010/01/01
If abolished, date on which the tax ceases to apply 2012/01/01
Business version date 2012/01/01
Version date 2012/02/22
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 4 of 1991 on job assistant and unemployment benefit.

Who sets
The tax rate is set by

The tax base is set by

The reliefs are set by


From 2010. january 1. the employer's contribution and the employee's contribution changed to labour market contribution and became the part of the social security contribution



The Labour Market Fund is receiving the revenue.

Geographical Scope The Republic of Hungary.
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



Employers and employees

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


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 Employers



Income paid in employment relationship (including members of parliament and members of the parliament of the European Union), public service and civil service relationships, public prosecutor and judge relationships, justice administration relationship, official foster parents relationship; income of regular members of the Hungarian Army, public order enforcement bodies and national civil security services; income of contracted members of the Hungarian Army, the Border Guard; income of voluntary army reserve in service; income of persons in apprentice employment relationship; income of members of cooperatives with active personal involvement; income of pupils enrolled in vocational school training with pupil employment contract; income of recipients of job search allowances; income of the self-employed who are not receiving pension on their own right; income of people in other gainful activities with active personal involvement (e.g. contract based temporary relationships, helping family members etc.) receiving payment which attains 30% of the monthly amount of the national minimum wage; income of clergymen excepting pensioners; income of small scale agricultural producers (except of pensioners); income of elected and managing officers of business corporations, foundations, NGOs etc. with income attaining 30% of the monthly amount of the national minimum wage.


 Gross earned income which shall be counted towards income when calculating personal income tax advances; income received in kind increased with the amount of personal income tax; income earned in an apprentice employment relationship („ösztöndíjas foglalkoztatási jogviszony”); income from official foster parents' fee („hivatásos nevelőszülői díj”); income from fee earned in a pupil employment contract („tanulószerződésben meghatározott díj”); membership fee deducted for organizations representing employees; income earned in an employment relationship other than wages („adómentes béren kívüli juttatás”) which is subject to personal income tax.

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


loyalty bonuses, severance pay, restarting support, vacation pay compensation,

cooperative members - not including the persons pursuing a full-time course of study in a school cooperative group -, if participating in the cooperative's activities in person under contract of employment, contract of agency or personal service contract; students attending vocational schools under apprenticeship agreement, persons receiving job-seeking assistance, persons performing work for remuneration in any work-related relationship (outworkers, under agency contract or in self-employment, other than private entrepreneurs, as family workers) - not including the persons engaged in voluntary activities of public concern performed under specific other legislation - if the income from these activities comprising part of the contribution base for the month reaches thirty per cent of the prevailing minimum wage, or one-thirtieth of the said minimum wage for each calendar day; ecclesiastical personnel providing church services, members of any monastic order (hereinafter referred to collectively as “ecclesiastical personnel”), not including any person who is entitled to draw pensions on his own right, small-scale agricultural producers, if the length of time remaining until the appropriate retirement age and the length of service time already acquired is at least twenty years on the aggregate, private entrepreneurs and business partners, if pursuing a full-time course of study in a secondary school or an institution of higher education, and if also engaged under contract of employment in addition to the entrepreneurial activities, employees, private entrepreneurs and business partners, if entitled to draw pensions on their own right or if having reached the applicable retirement age under the Social Security Pension Benefits Act.

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



Special surcharges

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


Insured persons are required to pay 1.5 per cent in labor market contributions. Employers and insured private entrepreneurs is required to pay 1 per cent in labor market contributions.

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 contribution is collected by the Tax and Financial Control 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
2010 74,733.00 HUF 0.28