Járulékterhek

Járulékterhek refers to the contributions or levies paid by employers and employees in Hungary, distinct from income tax. These contributions are primarily used to fund social security systems, including pensions, healthcare, and unemployment benefits. The concept is central to the Hungarian social welfare framework.

The main types of járulékterhek include the social security contribution (társadalombiztosítási járulék) and the vocational training contribution (szakképzési hozzájárulás). Employers are generally responsible for paying a larger portion of these levies, calculated as a percentage of the employee's gross wages. Employees also contribute a smaller percentage, which is deducted from their net pay. The specific rates can vary and are subject to periodic changes by the government.

These contributions are mandatory for most employed individuals and companies operating in Hungary. The collected funds are crucial for maintaining the stability and functionality of the national social security system, providing essential services and support to citizens. Understanding járulékterhek is important for both businesses to manage labor costs and for individuals to comprehend their deductions and the benefits they receive.