Social security rights and obligations in the European Union – payment of social security contributions

This section provides information on the social security contributions payable for insured employees.

Kulcsszavak: social security contribution contribution payment, welfare contribution tax vocational training contribution employee, employer

In order to be eligible for social security and unemployment benefits, employees must pay a social security contribution of 18.5 per cent.

 

Contributions are deducted from the gross wage of the employee and then paid by the employer to the tax authority.

 

Employers pay a welfare contribution tax of 15.5 per cent and a vocational training contribution of 1.5 per cent, the base of which is the gross income paid to the employee. If employees receive other benefits besides their wage, the employer may have additional payment obligations.

In the event of late submission of the tax return, the taxpayer who is a natural person shall be liable to a fine of up to HUF 200 000 or HUF 500 000 for taxpayers who are artificial persons.

 

In the event of late payment of contributions, a surcharge for late payment shall be paid. As a general rule, late payment charges are imposed by the tax authority in a way that the base of the charge (the sum of the arrears in different taxes) is reduced by the amount by which you overpaid your other taxes. The rate of the late payment charge is one 365th of the central bank policy rate effective on the day payment is due plus 5 percentage points, for each calendar day of the outstanding debt.

 

If the employer (payer) fails to deduct all or part of the taxes due or fails to pay the calculated and deducted tax, they may have to pay a default penalty of up to 50 per cent in addition to the late payment charge. The base of the penalty is the tax amount the employer failed to deduct or pay.

Employers must pay and report the contributions deducted, the welfare contribution tax and the vocational training contribution on a monthly basis by the 12th day of the month following the subject month.

Employers must submit a return on the contributions deducted to the tax authority on a monthly basis.

Employers must submit to the tax authority a tax and a contribution return stating the contributions deducted on a monthly basis, in electronic format using Form 2108.

Contributions must be paid upon submission of the monthly tax and contribution returns by the 12th day of the month following the subject month.

National Tax and Customs Administration (NAV)

Contributions payable by the insured:

 

welfare contribution tax: 15.5%

 

Account numbers to be used for the payment of contributions and the welfare contribution tax:

 

Designation

Budgetary account number

IBAN of the budgetary account

NAV Account for the collection of social security contribution payable by private individuals, primary producers, the self-employed, payers

10032000-06055802

HU22100320000605580200000000

NAV Account for the collection of social security contribution deducted from the income paid to the insured

10032000-06055819

HU91100320000605581900000000

NAV Account for the collection of contributions payable per insured worker employed by a foreign undertaking

10032000-06056456

HU86100320000605645600000000

NAV Account for the collection of healthcare service contribution

10032000-06055826

HU11100320000605582600000000

NAV Account for the collection of welfare contribution tax

10032000-06055912

HU121100320000605591200000000

 

 

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