Juttatás

Juttatás is a term used in Hungarian to describe a benefit or entitlement provided to a person by an organization, such as an employer or a public authority. It denotes a payment or service that supplements regular income and can be monetary or in-kind. The precise meaning depends on context, but generally it refers to additional forms of support beyond base wages.

In employment, juttatások are part of total compensation and can be contractual or discretionary. They are used to attract, retain, and support employees. Common financial juttatások include bonuses, meal or transportation allowances, housing stipends, and family-related payments. In-kind juttatások may include a company car, private health insurance, or subsidized services. Some juttatások are non-financial, such as extra paid leave, flexible working arrangements, or access to training and professional development.

In the public sector and social policy, juttatások describe subsidies, grants, or allowances aimed at assisting specific groups, such as families, seniors, or people with disabilities. Eligibility criteria, funding sources, and administration vary by country and program, reflecting differing welfare and labor-market designs.

Taxation and accounting treatments of juttatások differ by jurisdiction. Some juttatások are treated as taxable income or social contributions, while others may enjoy exemptions or special regimes. The term thus spans a range of monetary and non-monetary supports across both private and public spheres.