{"id":52313,"date":"2025-01-15T15:47:13","date_gmt":"2025-01-15T15:47:13","guid":{"rendered":"https:\/\/helpers.hu\/egyeb\/szep-card-in-2025-in-hungary\/"},"modified":"2025-01-22T09:12:27","modified_gmt":"2025-01-22T09:12:27","slug":"szep-card-in-2025-in-hungary","status":"publish","type":"post","link":"https:\/\/helpers.hu\/hu\/konyveles-es-adotanacsadas\/szep-card-in-2025-in-hungary\/","title":{"rendered":"SZ\u00c9P Card in 2025 in Hungary"},"content":{"rendered":"\n<h2 class=\"wp-block-heading\">The SZ\u00c9P Card is a fringe benefit<\/h2>\n\n\n\n<p>Fringe benefits let employers provide \u201c<strong>non-salary compensation<\/strong>\u201d to employees at preferential tax rates. This means that employers provide these benefits above the salary indicated in the labor contract, and they <strong>pay less in taxes<\/strong> than if they paid the same net salaries at regular \u201csalary\u201d tax rates. For comparison, the tax on SZ\u00c9P Card benefits is <strong>only 28%<\/strong>, which is much better than the regular 46.5%.<\/p>\n\n\n\n<p>Not every Hungarian company provides the SZ\u00c9P Card benefit. If they do, the rules for it are clarified in their <strong><a href=\"https:\/\/helpers.hu\/hu\/konyveles-es-adotanacsadas\/fringe-benefits-in-hungary-cafeteria-2025\/\" target=\"_blank\" rel=\"noreferrer noopener\">fringe benefit plan<\/a><\/strong>, which they are supposed to discuss with employees during hiring. There are other fringe benefits as well, but the SZ\u00c9P Card in 2025 is still the most popular, for the following reasons:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>It can be used for various, if specific services<\/li>\n\n\n\n<li>It can give a boost to Hungarian economy in those industries<\/li>\n\n\n\n<li>It can provide significant tax benefits to employers<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Uses of the SZ\u00c9P Card in 2025<\/h2>\n\n\n\n<p>SZ\u00c9P Card is in fact an acronym for Sz\u00e9chenyi Pihen\u0151 K\u00e1rtya (\u201cSz\u00e9chenyi Leisure Card\u201d), as it was first intended to boost sectors most related to the <strong>domestic hospitality industry<\/strong>. Starting from January 1, 2025, the SZ\u00c9P Card can be used for the following purposes:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>hot meals<\/strong> at restaurants, diners, caf\u00e9s, etc.<\/li>\n\n\n\n<li><strong>holiday accommodation, <\/strong>such as hotels, hostels, etc.<\/li>\n\n\n\n<li><strong>cultural activities<\/strong>, such as theaters, museums, art galleries, zoos, etc.<\/li>\n\n\n\n<li><strong>sport related services<\/strong>, such as gym or pool passes, ski-draglines or chairlifts at ski slopes, renting sporting equipment, renting sporting courses or grounds<\/li>\n\n\n\n<li><strong>home renovation<\/strong>, including ironmongery, construction materials, glass, paint, furniture, lamps, dishes, cutlery, additional hardware<\/li>\n<\/ul>\n\n\n\n<p><strong>The use of the SZ\u00c9P Card for these purposes is somewhat limited<\/strong>, however. Each SZ\u00c9P Card is connected to a bank account, which is divided into sub-accounts or \u201cpockets\u201d. The governing law defines how much money can be deposited in each pocket with a preferential tax rate, and how those sums can be used.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The first pocket includes<strong> hot meals, holiday accommodation, and cultural activities<\/strong>. It can receive <strong>HUF 450,000 yearly<\/strong>.<\/li>\n\n\n\n<li>The second pocket includes <strong>sport related services<\/strong>. It can receive HUF 10,000 monthly, or <strong>HUF 120,000 yearly<\/strong>.<\/li>\n\n\n\n<li><strong>Home renovation<\/strong> does not have its own pocket. However, <strong>half of the sum available<\/strong> on the card on January 1, 2025, and then deposited there until use may be used for this purpose.<\/li>\n<\/ul>\n\n\n\n<p>Both the sport service pocket and the home renovation purpose were introduced in 2025. If you or your employees need clarification regarding their use, consult your company accountant.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">The SZ\u00c9P Card as a bank card<\/h2>\n\n\n\n<p>The SZ\u00c9P Card works <strong>much like a voucher<\/strong>, meaning that it can be used only for specific services and only at specific vendors. Usually you have to <strong>look for signage at the entrance or near the cash register<\/strong> of facilities. If you are not sure, you can always ask the cashier or the waiter before you start browsing or sit down to order.<\/p>\n\n\n\n<p>At the same time, physically, the SZ\u00c9P Card is a <strong>plastic card that looks and works like any other bank card<\/strong>. You will probably not be able to use it at cash only facilities, although there are fewer and fewer of those in Hungary.<\/p>\n\n\n\n<p>Just like bank cards, the SZ\u00c9P Card <strong>may have a supplementary card<\/strong> if your bank offers this option. In this case, your spouse or other close family members may also use the funds registered to the same SZ\u00c9P Card. However, the supplementary card <strong>does not provide access to the pocket for sport services<\/strong>, only the main pocket.<\/p>\n\n\n\n<p><strong>SZ\u00c9P Cards issued starting from January 1, 2025<\/strong> must have a capability that lets them be <strong>added to a mobile phone application<\/strong>. This way you can keep a digital copy of your SZ\u00c9P Card on your mobile phone, and can pay with it even if the physical card is not with you. This option must become available <strong>for older cards by September 1, 2025<\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Taxes on the SZ\u00c9P Card in 2025<\/h2>\n\n\n\n<p>Up to the above listed limits, taxes on the SZ\u00c9P Card funds are quite beneficial. If you as an employer do not deposit more than <strong>HUF 570,000 a year<\/strong> on the SZ\u00c9P Card of each employee (HUF 450,000 in the main pocket and HUF 120,000 in the sport pocket), you pay <strong>only 28% in taxes<\/strong> on the deposit. This covers a 15% personal income tax and a 13% social contribution tax, so you can save the 18.5% social security contribution.<\/p>\n\n\n\n<p>If you want to <strong>deposit more<\/strong> on SZ\u00c9P Cards, you can still do that, but the taxes on it will be higher. <strong>The tax base will be 118% of the sum deposited<\/strong>, resulting an approx. 33% tax on it overall. However, this is still more favorable than the standard 46.5%.<\/p>\n\n\n\n<p>The upper limit of yearly deposits is calculated <strong>in proportion to the employees\u2019 working time<\/strong>. For example, if an employee started working at your company only in July, that year the maximum amount they can receive at the preferential tax rate is HUF 285,000.<\/p>\n\n\n\n<p><strong>Money is deposited<\/strong> on SZ\u00c9P Cards in line with each employer\u2019s fringe benefit rules. It can vary whether deposits are made <strong>monthly, quarterly, or twice a year<\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Consider if you need a fringe benefit plan<\/h2>\n\n\n\n<p>As an employer, you should <strong>make a detailed analysis of the financial side of adopting a fringe benefit plan before you take the first step<\/strong>. You should also involve your employees in the decision making to see how much sense those benefits would make for them.<\/p>\n\n\n\n<p>Since adopting a fringe benefit plan increases administrative burdens, it usually makes more sense for bigger companies, while smaller companies might be better of with offering higher salaries.<\/p>\n\n\n\n<p>Whatever you need, the Helpers Team would be happy to stand by you during your Hungarian operation. Whether you need help with business setup, accountancy, or residence permit applications, our expert team will be ready to assist you. Feel free to reach out and tell us more about your plans in Hungary.<\/p>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-16018d1d wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"#contact-section\">Contact us now<\/a><\/div>\n<\/div>\n\n\n\n<p>Was this article useful? Follow us on <a href=\"https:\/\/www.facebook.com\/helpershungary\/\" target=\"_blank\" rel=\"noreferrer noopener\">Facebook<\/a> to never miss an update, or sign up for our newsletter to receive a monthly digest.<\/p>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-16018d1d wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"http:\/\/eepurl.com\/iHmh16\" target=\"_blank\" rel=\"noreferrer noopener\">Sign up here<\/a><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>The SZ\u00c9P Card is the most popular form of fringe benefits in Hungary, as it boosts specific domestic industries while providing preferential tax options to employers and employees. Since its 2011 introduction, it has undergone various changes. Read on to get an overview of the SZ\u00c9P Card in 2025.<\/p>\n","protected":false},"author":8,"featured_media":52304,"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-52313","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 2025 in Hungary - Helpers Hungary<\/title>\n<meta name=\"description\" content=\"The SZ\u00c9P Card in 2025 is still the most popular fringe benefit that boosts Hungarian economy while offering significant tax benefits to employers.\" \/>\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-2025-in-hungary\/\" \/>\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 2025 in Hungary - 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