járulékfizetési

Járulékfizetési refers to the payment of social security contributions in Hungary. These contributions are mandatory for employed individuals, self-employed persons, and certain other categories of income earners. The purpose of these payments is to fund various social benefits, including pensions, healthcare, unemployment benefits, and maternity support.

The Hungarian social security system is primarily funded through these contributions, which are typically paid by both the employer and the employee, or by the individual if they are self-employed. The rates of these contributions are set by law and can vary depending on the type of income and the status of the contributor. For employees, a portion of their gross salary is deducted as social security contributions, and employers contribute an additional amount on top of the employee's gross wage.

Self-employed individuals are generally required to pay contributions based on their declared income, with minimum contribution bases often in place. These payments are crucial for ensuring access to social security services and benefits. Failure to pay járulékfizetési can result in penalties, fines, and potential loss of eligibility for certain social benefits. The system is administered by the Hungarian Tax and Customs Administration (NAV) and the National Pension Insurance Directorate.