Social Security Contributions in 2012
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Social security contributions payable from 1 January 2012*
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Payable by the employer
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Payable by the employee
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Social security contributions**
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Early retirement insurance contribution
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Pension contribution
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Private pension fund membership fee
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Health insurance and labour market contribution
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pension insurance contribution
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health insurance and labour market contribution
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non-private pension fund member
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private pension fund member
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in-kind
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in cash
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labour market contribution
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in-kind
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in cash
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labour market contribution
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0%
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0%
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0%
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0%
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13%
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10%
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10%
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0%
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4%
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3%
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1,50%
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* The social contribution liabilities should be fulfilled with the applicable
rates under the rules effective on 31 December 2011 in case of incomes obtained
before 10 January 2012 and considered to be a tax base for the period of December
which should be reported in the tax return for the period of December.
** The social security contribution has been ceased since 1 January 2012. The
employers, the private entrepreneurs and the agricultural private entrepreneurs
are liable to pay social contribution tax at a rate of 27% ruled in a separate
act.
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Health service contributions payable by private entrepreneurs engaged in auxiliary
activities and by companies
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Amount of the upper limit
pertaining to pension contributions
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HUF 6,390/month (HUF 213/day)
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HUF 21,700 / day
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HUF 7,942,200 /year
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Attention!
Special rules of social contribution liabilities should be applied by foreign
entities (employers) not obliged to be registered in Hungary if:
· the entity employs an employee within the frame of legal relation resulting
social security obligation or
· the entity employs such employee who should be treated under Act LXXX
of 1997 based on the Regulation (EC) No 883/2004 of the European Parliament and
of the Council of 29 April 2004 on the coordination of social security systems
You can read more about these rules in our notice about “The fulfilment of social security contributions in 2012 by foreign entities
not obliged to be registered under the Hungarian rules” (Coming soon).
