{"id":4720,"date":"2026-05-29T07:24:44","date_gmt":"2026-05-29T07:24:44","guid":{"rendered":"https:\/\/leinonen.eu\/hun\/?p=4720"},"modified":"2026-05-29T07:24:47","modified_gmt":"2026-05-29T07:24:47","slug":"szep-card-2026-foreign-employers-hungary","status":"publish","type":"post","link":"https:\/\/leinonen.eu\/hun\/news\/szep-card-2026-foreign-employers-hungary\/","title":{"rendered":"SZ\u00c9P Card in 2026: What Foreign Employers in Hungary Need to Know"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">The Sz\u00e9chenyi Recreation Card, commonly known as the SZ\u00c9P Card, is the most widely used employee benefit in Hungary. For foreign-owned companies setting up or expanding operations here, it offers something rare in the Hungarian payroll landscape: a way to reward employees that is genuinely tax-efficient and at the same time popular with the workforce.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This guide explains how the SZ\u00c9P Card works in 2026, what has changed, and why it remains a central element of nearly every Hungarian cafeteria plan.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">What the SZ\u00c9P Card is<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The SZ\u00c9P Card functions like a regular bank card, but the balance can only be spent on specific services such as restaurants, hotels, wellness centres, cultural events, and sports activities. Employers top up the card directly from the company account, and the employee decides where and when to spend the amount.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In 2026, the card has two separate sub-accounts, often called pockets:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The general pocket, with an annual limit of HUF 450,000<\/li>\n\n\n\n<li>The Active Hungarians pocket, with an annual limit of HUF 120,000<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Together, employers may transfer up to HUF 570,000 per employee per year under the favourable tax treatment. The Active Hungarians pocket is dedicated to active lifestyle spending, including gym memberships, pool passes, sporting equipment, and ski passes. Employers may load it with up to HUF 10,000 per month.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Why the tax treatment matters<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The main reason employers offer the SZ\u00c9P Card is the cost difference compared to paying the same amount as salary. Within the annual limit, the total public charge on the card top-up is 28 percent, paid by the employer. If the same net value were paid out as regular salary, the combined burden of personal income tax, social contribution, and other charges would reach close to 70 percent.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In practice, this means that for the same company cost, an employee receives significantly more in real spending power through the SZ\u00c9P Card than through wages. For foreign-owned subsidiaries trying to balance competitive compensation with controlled labour costs, this gap is one of the most useful tools available under Hungarian tax law.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Amounts transferred above the annual limits are not lost, but the tax rate rises to 33.04 percent as a so-called other specific benefit. This is still considerably lower than the tax burden on salary.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">What has changed for 2026<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Two practical updates are worth noting. First, the option to use the SZ\u00c9P Card balance for home renovation was discontinued on 1 January 2026. Balances loaded for that purpose during 2025 could be used until the end of last year, but not beyond.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Second, between 1 December 2025 and 30 April 2026, the card may again be used to purchase cold food items in grocery stores. This temporary measure applies only at retailers whose main activity falls under food retail (NACE code 4711). Standard spending rules will return after April.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Employers should also be aware that unused balances loaded in 2025 will be subject to a 15 percent deduction on 20 September 2026.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Practical points for employers<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Introducing the SZ\u00c9P Card requires a written cafeteria policy applied uniformly across eligible employees, since discriminatory allocation would remove the tax advantage. From the second half of the year, employers may only transfer further amounts if the employee has confirmed that at least 80 percent of the previous six-month balance has been used.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For most foreign-owned companies in Hungary, the SZ\u00c9P Card is the simplest and most cost-effective way to add real value to a compensation package. <a href=\"https:\/\/leinonen.eu\/hun\/contacts\/\" target=\"_blank\" rel=\"noreferrer noopener\">Leinonen Hungary&#8217;s<\/a> payroll team supports foreign-owned companies with the administration of SZ\u00c9P Card top-ups and other cafeteria benefits, ensuring full compliance with current Hungarian rules.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Sz\u00e9chenyi Recreation Card, commonly known as the SZ\u00c9P Card, is the most widely used employee benefit in Hungary. For foreign-owned companies setting up or expanding operations here, it offers something rare in the Hungarian payroll landscape: a way to reward employees that is genuinely tax-efficient and at the same time popular with the workforce. [&hellip;]<\/p>\n","protected":false},"author":42,"featured_media":4722,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[1],"tags":[],"coauthors":[113],"class_list":["post-4720","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>SZ\u00c9P Card in 2026: What Foreign Employers in Hungary Need to Know &#8211; Leinonen Hungary<\/title>\n<meta name=\"description\" content=\"SZ\u00c9P Card in 2026: limits, tax treatment, and what foreign employers in Hungary need to know about Hungary&#039;s most popular employee benefit.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/leinonen.eu\/hun\/news\/szep-card-2026-foreign-employers-hungary\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"SZ\u00c9P Card in 2026: What Foreign Employers in Hungary Need to Know &#8211; Leinonen Hungary\" \/>\n<meta property=\"og:description\" content=\"SZ\u00c9P Card in 2026: limits, tax treatment, and what foreign employers in Hungary need to know about Hungary&#039;s most popular employee benefit.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/leinonen.eu\/hun\/news\/szep-card-2026-foreign-employers-hungary\/\" \/>\n<meta property=\"og:site_name\" content=\"Leinonen Hungary\" \/>\n<meta property=\"article:published_time\" content=\"2026-05-29T07:24:44+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-05-29T07:24:47+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/leinonen.eu\/app\/uploads\/sites\/13\/2026\/05\/Article-visuals-65.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"627\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Leinonen Hungary\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@leinonengroup\" \/>\n<meta name=\"twitter:site\" content=\"@leinonengroup\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Leinonen Hungary\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/leinonen.eu\\\/hun\\\/news\\\/szep-card-2026-foreign-employers-hungary\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/leinonen.eu\\\/hun\\\/news\\\/szep-card-2026-foreign-employers-hungary\\\/\"},\"author\":{\"name\":\"Triin Lumiste\",\"@id\":\"https:\\\/\\\/leinonen.eu\\\/hun\\\/#\\\/schema\\\/person\\\/76f4702bc5284e29d1876d79a98ef202\"},\"headline\":\"SZ\u00c9P Card in 2026: What Foreign Employers in Hungary Need to Know\",\"datePublished\":\"2026-05-29T07:24:44+00:00\",\"dateModified\":\"2026-05-29T07:24:47+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/leinonen.eu\\\/hun\\\/news\\\/szep-card-2026-foreign-employers-hungary\\\/\"},\"wordCount\":601,\"image\":{\"@id\":\"https:\\\/\\\/leinonen.eu\\\/hun\\\/news\\\/szep-card-2026-foreign-employers-hungary\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/leinonen.eu\\\/app\\\/uploads\\\/sites\\\/13\\\/2026\\\/05\\\/Article-visuals-65.png\",\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/leinonen.eu\\\/hun\\\/news\\\/szep-card-2026-foreign-employers-hungary\\\/\",\"url\":\"https:\\\/\\\/leinonen.eu\\\/hun\\\/news\\\/szep-card-2026-foreign-employers-hungary\\\/\",\"name\":\"SZ\u00c9P Card in 2026: What Foreign Employers in Hungary Need to Know &#8211; Leinonen Hungary\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/leinonen.eu\\\/hun\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/leinonen.eu\\\/hun\\\/news\\\/szep-card-2026-foreign-employers-hungary\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/leinonen.eu\\\/hun\\\/news\\\/szep-card-2026-foreign-employers-hungary\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/leinonen.eu\\\/app\\\/uploads\\\/sites\\\/13\\\/2026\\\/05\\\/Article-visuals-65.png\",\"datePublished\":\"2026-05-29T07:24:44+00:00\",\"dateModified\":\"2026-05-29T07:24:47+00:00\",\"author\":{\"@id\":\"https:\\\/\\\/leinonen.eu\\\/hun\\\/#\\\/schema\\\/person\\\/76f4702bc5284e29d1876d79a98ef202\"},\"description\":\"SZ\u00c9P Card in 2026: limits, tax treatment, and what foreign employers in Hungary need to know about Hungary's most popular employee benefit.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/leinonen.eu\\\/hun\\\/news\\\/szep-card-2026-foreign-employers-hungary\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/leinonen.eu\\\/hun\\\/news\\\/szep-card-2026-foreign-employers-hungary\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/leinonen.eu\\\/hun\\\/news\\\/szep-card-2026-foreign-employers-hungary\\\/#primaryimage\",\"url\":\"https:\\\/\\\/leinonen.eu\\\/app\\\/uploads\\\/sites\\\/13\\\/2026\\\/05\\\/Article-visuals-65.png\",\"contentUrl\":\"https:\\\/\\\/leinonen.eu\\\/app\\\/uploads\\\/sites\\\/13\\\/2026\\\/05\\\/Article-visuals-65.png\",\"width\":1200,\"height\":627,\"caption\":\"SZ\u00c9P Card in 2026: What Foreign Employers in Hungary Need to Know - Leinonen Hungary\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/leinonen.eu\\\/hun\\\/news\\\/szep-card-2026-foreign-employers-hungary\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/leinonen.eu\\\/hun\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"SZ\u00c9P Card in 2026: What Foreign Employers in Hungary Need to Know\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/leinonen.eu\\\/hun\\\/#website\",\"url\":\"https:\\\/\\\/leinonen.eu\\\/hun\\\/\",\"name\":\"Leinonen Hungary\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/leinonen.eu\\\/hun\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/leinonen.eu\\\/hun\\\/#\\\/schema\\\/person\\\/76f4702bc5284e29d1876d79a98ef202\",\"name\":\"Triin Lumiste\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/leinonen.eu\\\/app\\\/uploads\\\/2024\\\/12\\\/avatar_user_42_1733903125-96x96.jpgc84b64c0187132b9867275ce15a6a515\",\"url\":\"https:\\\/\\\/leinonen.eu\\\/app\\\/uploads\\\/2024\\\/12\\\/avatar_user_42_1733903125-96x96.jpg\",\"contentUrl\":\"https:\\\/\\\/leinonen.eu\\\/app\\\/uploads\\\/2024\\\/12\\\/avatar_user_42_1733903125-96x96.jpg\",\"caption\":\"Triin Lumiste\"},\"description\":\"Group Marketing Manager\",\"url\":\"https:\\\/\\\/leinonen.eu\\\/hun\\\/news\\\/author\\\/tlumiste\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"SZ\u00c9P Card in 2026: What Foreign Employers in Hungary Need to Know &#8211; Leinonen Hungary","description":"SZ\u00c9P Card in 2026: limits, tax treatment, and what foreign employers in Hungary need to know about Hungary's most popular employee benefit.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/leinonen.eu\/hun\/news\/szep-card-2026-foreign-employers-hungary\/","og_locale":"en_US","og_type":"article","og_title":"SZ\u00c9P Card in 2026: What Foreign Employers in Hungary Need to Know &#8211; Leinonen Hungary","og_description":"SZ\u00c9P Card in 2026: limits, tax treatment, and what foreign employers in Hungary need to know about Hungary's most popular employee benefit.","og_url":"https:\/\/leinonen.eu\/hun\/news\/szep-card-2026-foreign-employers-hungary\/","og_site_name":"Leinonen Hungary","article_published_time":"2026-05-29T07:24:44+00:00","article_modified_time":"2026-05-29T07:24:47+00:00","og_image":[{"width":1200,"height":627,"url":"https:\/\/leinonen.eu\/app\/uploads\/sites\/13\/2026\/05\/Article-visuals-65.png","type":"image\/png"}],"author":"Leinonen Hungary","twitter_card":"summary_large_image","twitter_creator":"@leinonengroup","twitter_site":"@leinonengroup","twitter_misc":{"Written by":"Leinonen Hungary","Est. reading time":"3 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/leinonen.eu\/hun\/news\/szep-card-2026-foreign-employers-hungary\/#article","isPartOf":{"@id":"https:\/\/leinonen.eu\/hun\/news\/szep-card-2026-foreign-employers-hungary\/"},"author":{"name":"Triin Lumiste","@id":"https:\/\/leinonen.eu\/hun\/#\/schema\/person\/76f4702bc5284e29d1876d79a98ef202"},"headline":"SZ\u00c9P Card in 2026: What Foreign Employers in Hungary Need to Know","datePublished":"2026-05-29T07:24:44+00:00","dateModified":"2026-05-29T07:24:47+00:00","mainEntityOfPage":{"@id":"https:\/\/leinonen.eu\/hun\/news\/szep-card-2026-foreign-employers-hungary\/"},"wordCount":601,"image":{"@id":"https:\/\/leinonen.eu\/hun\/news\/szep-card-2026-foreign-employers-hungary\/#primaryimage"},"thumbnailUrl":"https:\/\/leinonen.eu\/app\/uploads\/sites\/13\/2026\/05\/Article-visuals-65.png","inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/leinonen.eu\/hun\/news\/szep-card-2026-foreign-employers-hungary\/","url":"https:\/\/leinonen.eu\/hun\/news\/szep-card-2026-foreign-employers-hungary\/","name":"SZ\u00c9P Card in 2026: What Foreign Employers in Hungary Need to Know &#8211; Leinonen Hungary","isPartOf":{"@id":"https:\/\/leinonen.eu\/hun\/#website"},"primaryImageOfPage":{"@id":"https:\/\/leinonen.eu\/hun\/news\/szep-card-2026-foreign-employers-hungary\/#primaryimage"},"image":{"@id":"https:\/\/leinonen.eu\/hun\/news\/szep-card-2026-foreign-employers-hungary\/#primaryimage"},"thumbnailUrl":"https:\/\/leinonen.eu\/app\/uploads\/sites\/13\/2026\/05\/Article-visuals-65.png","datePublished":"2026-05-29T07:24:44+00:00","dateModified":"2026-05-29T07:24:47+00:00","author":{"@id":"https:\/\/leinonen.eu\/hun\/#\/schema\/person\/76f4702bc5284e29d1876d79a98ef202"},"description":"SZ\u00c9P Card in 2026: limits, tax treatment, and what foreign employers in Hungary need to know about Hungary's most popular employee benefit.","breadcrumb":{"@id":"https:\/\/leinonen.eu\/hun\/news\/szep-card-2026-foreign-employers-hungary\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/leinonen.eu\/hun\/news\/szep-card-2026-foreign-employers-hungary\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/leinonen.eu\/hun\/news\/szep-card-2026-foreign-employers-hungary\/#primaryimage","url":"https:\/\/leinonen.eu\/app\/uploads\/sites\/13\/2026\/05\/Article-visuals-65.png","contentUrl":"https:\/\/leinonen.eu\/app\/uploads\/sites\/13\/2026\/05\/Article-visuals-65.png","width":1200,"height":627,"caption":"SZ\u00c9P Card in 2026: What Foreign Employers in Hungary Need to Know - Leinonen Hungary"},{"@type":"BreadcrumbList","@id":"https:\/\/leinonen.eu\/hun\/news\/szep-card-2026-foreign-employers-hungary\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/leinonen.eu\/hun\/"},{"@type":"ListItem","position":2,"name":"SZ\u00c9P Card in 2026: What Foreign Employers in Hungary Need to Know"}]},{"@type":"WebSite","@id":"https:\/\/leinonen.eu\/hun\/#website","url":"https:\/\/leinonen.eu\/hun\/","name":"Leinonen Hungary","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/leinonen.eu\/hun\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/leinonen.eu\/hun\/#\/schema\/person\/76f4702bc5284e29d1876d79a98ef202","name":"Triin Lumiste","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/leinonen.eu\/app\/uploads\/2024\/12\/avatar_user_42_1733903125-96x96.jpgc84b64c0187132b9867275ce15a6a515","url":"https:\/\/leinonen.eu\/app\/uploads\/2024\/12\/avatar_user_42_1733903125-96x96.jpg","contentUrl":"https:\/\/leinonen.eu\/app\/uploads\/2024\/12\/avatar_user_42_1733903125-96x96.jpg","caption":"Triin Lumiste"},"description":"Group Marketing Manager","url":"https:\/\/leinonen.eu\/hun\/news\/author\/tlumiste\/"}]}},"_links":{"self":[{"href":"https:\/\/leinonen.eu\/hun\/wp-json\/wp\/v2\/posts\/4720","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/leinonen.eu\/hun\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/leinonen.eu\/hun\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/leinonen.eu\/hun\/wp-json\/wp\/v2\/users\/42"}],"replies":[{"embeddable":true,"href":"https:\/\/leinonen.eu\/hun\/wp-json\/wp\/v2\/comments?post=4720"}],"version-history":[{"count":1,"href":"https:\/\/leinonen.eu\/hun\/wp-json\/wp\/v2\/posts\/4720\/revisions"}],"predecessor-version":[{"id":4721,"href":"https:\/\/leinonen.eu\/hun\/wp-json\/wp\/v2\/posts\/4720\/revisions\/4721"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/leinonen.eu\/hun\/wp-json\/wp\/v2\/media\/4722"}],"wp:attachment":[{"href":"https:\/\/leinonen.eu\/hun\/wp-json\/wp\/v2\/media?parent=4720"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/leinonen.eu\/hun\/wp-json\/wp\/v2\/categories?post=4720"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/leinonen.eu\/hun\/wp-json\/wp\/v2\/tags?post=4720"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/leinonen.eu\/hun\/wp-json\/wp\/v2\/coauthors?post=4720"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}