Járulékfizetés

Járulékfizetés refers to the payment of social security contributions to the Hungarian state, collected to fund the country’s social protection system. The term covers several compulsory payments that support pension, health care, and related social benefits. These contributions are not income tax; they are separate charges that fund specific social programs.

The main components of járulékfizetés are the társadalombiztosítási járulék, which underpins the social insurance system, including pension and health coverage, and its subcategories such as nyugdíjjárulék (pension insurance), egészségbiztosítási járulék (health insurance), and munkaerőpiaci járulék (labor market contribution). The exact rates and bases are established by law and periodically updated by the government.

Who pays and how it is collected: both employers and employees contribute to these eigenjárulékok. Employers deduct the employee’s share from wages and remit the total payroll contributions to the tax authority (NAV) on a monthly basis. Self-employed persons and other eligible groups may also be required to pay advance contributions or periodic payments according to applicable rules.

Purpose and administration: járulékfizetés finances social protections such as retirement income, access to health services, and unemployment benefits. The system is administered under Hungarian tax and labor law, with rates, bases, and filing obligations subject to legislative changes. Compliance is typically integrated into payroll processing or self-employed payment schedules.