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Generic Tax Name Social security contribution - Employers pension insurance contribution
Tax name in the national language Munkáltatói nyugdíjbiztosítási járulék
Tax name in English Employers pension insurance contribution
Member State HU-Hungary
Tax in force since 1992/01/01
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 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



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


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


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.

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

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 Employers


Meal is exempt from all contributions up to a limit (18,000 HUF/month).

Service accomodation is exempt from all contributions.


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.

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


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

Rate(s) Structure
The following rates apply to Social Security Contributions paid by Employers
24.00 %  From  EUR/Natcur  To  EUR/Natcur

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:


24% of the assessment basis. In the case of income from catering service fee („felszolgálási díj”), the rate is 15% which includes the employees' pension contribution, as well. In the case of tip received directly from customer in the catering industry („borravaló”) the rate is 15% but the payment is voluntary.

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 d61111

Annual tax revenue (millions)
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2010 1,816,230.40 HUF 6.71
2009 1,781,981.80 HUF 6.79
2008 1,828,616.30 HUF 6.76
2007 1,534,435.30 HUF 6.01
2006 1,225,013.00 HUF 5.08
2005 1,132,307.00 HUF 5.04
2004 1,025,026.20 HUF 4.88
2003 956,720.10 HUF 5.02
2002 868,998.10 HUF 4.99
2001 816,296.90 HUF 5.31
2000 1,005,592.20 HUF 7.55


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.