{"id":35493,"date":"2022-07-20T12:53:20","date_gmt":"2022-07-20T12:53:20","guid":{"rendered":"https:\/\/helpers.hu\/uncategorized-hu\/szep-card-in-hungary-in-2022\/"},"modified":"2025-11-14T12:34:59","modified_gmt":"2025-11-14T12:34:59","slug":"szep-card-in-hungary-in-2022","status":"publish","type":"post","link":"https:\/\/helpers.hu\/hu\/konyveles-es-adotanacsadas\/szep-card-in-hungary-in-2022\/","title":{"rendered":"SZ\u00c9P card in Hungary in 2022"},"content":{"rendered":"\n<p class=\"has-text-align-right\"><em>Last updated on 16 January 2023.<\/em><\/p>\n\n\n\n<p><strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#ed184a\" class=\"has-inline-color\">UPDATE:<\/mark><\/strong> As of <strong>9 January 2023<\/strong>, the pockets of the SZ\u00c9P Card are abolished for good, and only one account remains, from where sums can be spent on all approved purposed. <a href=\"https:\/\/helpers.hu\/hu\/konyveles-es-adotanacsadas\/2023-tax-changes-in-hungary\/\" target=\"_blank\" rel=\"noreferrer noopener\">Read more here.<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">The SZ\u00c9P card fringe benefit in Hungary<\/h2>\n\n\n\n<p>The term \u201c<strong>fringe benefit<\/strong>\u201d covers various types of compensation employers can give their employees above their salaries. These benefits are <strong>taxed more favorably than regular salaries<\/strong> while their application makes the economy more transparent while it can also give a boost to certain sectors. In Hungary, they are referred to as \u201c<strong>cafeteria<\/strong>\u201d because employers can decide which <a href=\"https:\/\/helpers.hu\/hu\/konyveles-es-adotanacsadas\/fringe-benefits-in-hungary-cafeteria-2019\/\">fringe benefit options<\/a> they include in their fringe benefit plan, same as you can pick what you want from a menu in a cafeteria.<\/p>\n\n\n\n<p><strong>The SZ\u00c9P card is intended to motivate employees to spend more on recreational activities<\/strong>, which is essential for a good work-life balance and the prevention of burnout. In line with this, the SZ\u00c9P card has <strong>three \u201cpockets\u201d<\/strong>, each dedicated to a specific type of activity. Employers can freely decide how much money they want to put in each pocket, but there is a limit for applying <strong>tax benefits<\/strong>:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Accommodation: HUF 225,000 \/ year<\/li>\n\n\n\n<li>Hot meals: HUF 150,000 \/ year<\/li>\n\n\n\n<li>Leisure: HUF 75,000 \/ year<\/li>\n<\/ul>\n\n\n\n<p><em>Please note: Providers can decide whether they accept SZ\u00c9P card payments or not. Users should always check in advance, when planning a trip, whether they can pay with their SZ\u00c9P card at their intended provider. &nbsp;<\/em><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Tax benefits on the SZ\u00c9P card<\/h2>\n\n\n\n<p>For employers, the main motivation for providing the SZ\u00c9P card fringe benefit is the tax benefit related to it. The net sums listed above and received to the employees\u2019 SZ\u00c9P card mean lower total costs to the employers than equivalent net sums in <a href=\"https:\/\/helpers.hu\/hu\/konyveles-es-adotanacsadas\/salaries-and-payroll-taxes-in-2022-hungary\/\">regular salaries<\/a>. When providing the SZ\u00c9P card fringe benefit <strong>under the above limits, the employer pays a tax of 28%<\/strong> (which is made up of the <a>15% personal income tax <\/a>and the <a href=\"https:\/\/helpersfinance.hu\/social-contribution-tax-decrease-in-hungary\/\">13% social contribution tax<\/a>). When providing the SZ\u00c9P card fringe benefit above these limits, the tax base changes: for the part above limit, the tax base is multiplied by 1.18. For example:<\/p>\n\n\n\n<p><em>The employer pays HUF 225,000 \/ year to the accommodation pocket.<\/em><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><em>The employer must also pay a tax of: HUF 225,000 x 0.28 = HUF 63,000<\/em><\/li>\n\n\n\n<li><em>Total cost: HUF 263,000<\/em><\/li>\n<\/ul>\n\n\n\n<p><em>The employer pays HUF 300,000 \/ year to the accommodation pocket.<\/em><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><em>The employer must also pay a tax of: HUF 225,000 x 0.28 + HUF 75,000 x 1.18 x 0.28 = HUF 63,000 + HUF 24,780 = HUF 87,780<\/em><\/li>\n\n\n\n<li><em>Total cost: HUF 387,780<\/em><\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Pandemic related alterations to the SZ\u00c9P card scheme<\/h2>\n\n\n\n<p>To mitigate the effects of the coronavirus pandemic on the sectors most affected by social distancing requirements, <a href=\"https:\/\/helpersfinance.hu\/how-does-the-szep-card-work-in-times-of-covid\/\">in 2021<\/a> the SZ\u00c9P card limit for tax benefits was increased to HUF 800,000 for the year. At the same time, pockets of the SZ\u00c9P card were made interoperable, meaning that you could pay for any of the listed recreational activities from either pocket.<\/p>\n\n\n\n<p>As the latest measure, <a href=\"https:\/\/helpersfinance.hu\/changes-to-taxation-in-hungary-in-2022\/\">at the start of 2022<\/a> it was decided that starting from January, <strong>users could also buy foodstuff<\/strong> with the SZ\u00c9P card, not only hot meals. The measure was first in force until 31 May, but it was later <strong>extended until 1 July<\/strong>. Now this deadline has also expired, so users can again spend the money on their SZ\u00c9P cards on accommodation, leisure, and hot meals. However, the <strong>interoperability of pockets will remain in force<\/strong> until 31 December 2022.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Helpers Hungary at your service<\/h2>\n\n\n\n<p>Helpers Hungary offers business and immigration assistance to foreigners living, working, and doing business in Hungary. Whether you need help with residency, company setup or accountancy, we are confident we can find tailored solutions for you, your family, and your business.<\/p>\n\n\n\n<p>Can we help you? Fill in the form below and contact us now.<\/p>\n\n\n\n<p>Have you found this article useful? Share it with your friends and followers.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>SZ\u00c9P card is the most popular form of fringe benefits in Hungary. It can normally be used for recreational activities, but because of the pandemic, some alterations were introduced. Among these, users were allowed to use the SZ\u00c9P card for buying foodstuff as well \u2013 with July that has come to an end.<\/p>\n","protected":false},"author":8,"featured_media":12192,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[698],"tags":[1332,1067,268,894,270,1291,269],"class_list":["post-35493","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-konyveles-es-adotanacsadas","tag-fringe-benefits-hu","tag-hr-hu","tag-konyveles","tag-lifestyle-hu","tag-payroll-taxes-hu","tag-szep-card-hu","tag-taxes-hu"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>SZ\u00c9P card in Hungary in 2022 - Helpers Hungary<\/title>\n<meta name=\"description\" content=\"Users of the SZ\u00c9P card, the most popular fringe benefit in Hungary, were allowed to use their card for buying foodstuff in the first half of 2022.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/helpers.hu\/hu\/konyveles-es-adotanacsadas\/szep-card-in-hungary-in-2022\/\" \/>\n<meta property=\"og:locale\" content=\"hu_HU\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"SZ\u00c9P card in Hungary in 2022 - 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