Employers (any legal or natural person, self-employed person, other organization, government body which employs insured people (see Tax object) or disburses payment to insured people; in the case of people receiving various job search allowances: the agency which disburses the allowance; in the case of people receiving various child care allowances: the agency which disburses the allowance; in the case of employers subject to net financing by local municipalities: the Hungarian State Treasury). In the case of the following income types: child care fee („gyermekgondozási díj”), child care benefit („gyermekgondozási segély”), child raising support („gyermeknevelési támogatás”), labour rehabilitation benefit („munkarehabilitációs díj”) the employers' pension insurance contribution is paid for by the central government budget.

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 from catering service fee („felszolgálási díj”); tip received directly from customer in the catering industry („borravaló”); 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.

Employer's social insurance contributions are accounted as personal expenditures.

No voluntary component is involved in the Hungarian Social Insurance Contribution System. Accrual data were available only as the total of health and pension data. Therefore, accrued revenue data for pension insurance contribution were gained on calculated basis.