Income paid in employment relationship (including members of parliament), 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.