The overall benefit amount that can be paid with preferential rate by State Institutions in 2020 is the following:
The overall benefit amount that can be paid with preferential rate by other employers in 2020 is the following:
The employer does not pay social contribution tax on the amounts qualified as fringe benefits transferred to the SZÉP card between 22 April and 31 Dec 2020.
The amount of HUF 800,000 can be divided between the individual pockets in order to qualify the given amount as fringe benefit as follows:
The amount provided in excess of the limit is taxed as specific benefit.
Under a previous decree, for overdue amounts not spent by 31 May, banks will not charge a fee to the employee until the 60th day after the end of the emergency.