járulékterheket

Járulékterhek, often translated as social security contributions or payroll taxes, are mandatory payments levied in Hungary. These contributions are primarily levied on wages and salaries, with both employees and employers typically bearing a portion of the cost. The purpose of these contributions is to fund various social welfare programs, including pensions, healthcare, unemployment benefits, and family support.

The specific rates for járulékterhek can vary and are subject to change by government legislation. Generally, the contributions are calculated as a percentage of the gross wage. Employers are responsible for withholding the employee's share from their salary and remitting both their own and the employee's contributions to the relevant state authorities. The system aims to ensure a baseline level of social protection for the population. Failure to pay these contributions can result in penalties and legal repercussions. The structure and rates of these levies are a frequent topic of economic and political discussion in Hungary.