The social security contribution base is the gross income paid to the employee. The employer's contribution rate (so-called 'social tax') is 13% (the rate of social tax has been reduced from 15% to 13%, additionally the 1.5% vocational training fund contribution has been abolished from 1 January 2022). The employees' social security contribution rate is 18.5% 15% of the unused amount of the child tax base allowance can be deducted from the total amount of 18.5% social security contribution obligation.
The contributions are payable at least on the minimum wage (HUF 200,000 per month as of 1 January 2022, the guaranteed minimum wage for those employed in jobs requiring at least secondary level qualifications or vocational training is HUF 260,000 as of 1 January 2022). Employers (seated in Hungary) are liable for both social security payments and the electronic filing of monthly social security declarations. Non-Hungarian employers have similar obligations, however, if they miss to complete them, the employees will be responsible for these tasks.
As a general rule, dependent persons over 18 years of age are only eligible for healthcare services if they pay healthcare service contributions. Uninsured persons are liable for monthly contributions of HUF 8,400 (as of 2022). (Pwc)