{"id":36490,"date":"2017-05-18T09:53:27","date_gmt":"2017-05-18T09:53:27","guid":{"rendered":"https:\/\/helpers.hu\/sin-categorizar\/fringe-benefits-hungary-cafeteria-2018\/"},"modified":"2025-01-22T09:16:02","modified_gmt":"2025-01-22T09:16:02","slug":"fringe-benefits-hungary-cafeteria-2018","status":"publish","type":"post","link":"https:\/\/helpers.hu\/es\/contabilidad\/fringe-benefits-hungary-cafeteria-2018\/","title":{"rendered":"Fringe benefits in Hungary \u2013 Cafeteria 2018"},"content":{"rendered":"\n

Last updated: 12 January, 2018.<\/em><\/p>\n\n\n\n

To see fringe benefits in Hungary in 2025,<\/span> click here<\/a>.<\/strong><\/p>\n\n\n\n

What exactly is cafeteria in Hungary?<\/h2>\n\n\n\n

When you receive money in exchange for the work you perform for your employer, you can spend that money any way you want, no questions asked. When you receive cafeteria, the way you can spend it is determined<\/strong>. For example, you can spend it only on hot meals. This helps economy become more transparent<\/strong>, and in exchange the government provides tax redemption<\/strong>, or even tax exemption to the users.<\/p>\n\n\n\n

How cost-effective is cafeteria?<\/h2>\n\n\n\n

In Hungary, ca. 45% of the total salary cost is taxes and contributions<\/strong> (part paid by the employee, part paid by the employer). In comparison, cafeteria elements are taxed at lower rates. Moreover, in this case, tax payment is the employer\u2019s liability, while cafeteria elements are tax free for the employees,<\/strong> this way further increasing their net income.<\/p>\n\n\n\n

In the below list, the amount are net amounts, on which the employer pays the indicated taxes to the authorities.<\/p>\n\n\n\n

Cafeteria elements at a tax rate of 34.22%<\/h2>\n\n\n\n
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  1. Cash payment up to HUF 100,000 (EUR 330) per year<\/li>\n\n\n\n
  2. Sz\u00e9chenyi Recreation Card (\u201cSZ\u00c9P\u201d Card). This card has 3 \u201cpockets\u201d, so you may choose 3 purposes in which to use cafeteria (the employer and the employee have to agree on this beforehand). These are:<\/li>\n<\/ol>\n\n\n\n