There are various benefits an employer can give to its employees beside the monthly salary. Most of them are charged with 43.66% of tax and contribution, however this is still less than the general taxation of the net salary.
Some of these benefits have less taxation. One of them is the famous "SZÉP kártya" (Széchenyi Recreation Card) that can be used in restaurants, hotels, spas, fitness clubs etc. The amount given is this form is taxed with 34.22% within certain limits. The other special benefit with this taxation is simply giving maximum HUF 100,000 per year to the employee. This might be the most popular form this year.
There are also some benefits with no tax at all, such as donating the housing loan payback of the employee, and some other special issues.
For further details, please, contact us.
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