Cafeteria Benefits 2023
Review the benefit types, tax thresholds and employer contributions of the Hungarian cafeteria system — current and previous years.
In 2023, the scope of cafeteria benefits, the applicable tax rates, and their calculation method remained unchanged. However, a significant change took effect regarding the use of SZÉP Card benefits.
A legislative change simplified the use of SZÉP Card benefits: the former sub-accounts were eliminated – benefits can now be used for any purpose where SZÉP Card payments are accepted.
An additional change concerns the time interval for cost-free use. Amounts transferred by 15 October 2022 had to be used by 31 May 2023; the service provider deducted a one-time 15% fee on unused amounts. Going forward, service providers check twice per year – on 20 March and 20 September – whether any amount was transferred more than 365 days ago.
The SZÉP Card’s tax classification remains unchanged: it qualifies as a fringe benefit up to the HUF 450,000 limit, and as a specific defined benefit above it. The limit is prorated based on the time spent in employment with the given employer.
Employer contribution rates remain unchanged: for fringe benefits, 15% PIT + 13% social contribution tax = 28% total; for specific defined benefits, 15% PIT + 13% social contribution tax on 1.18× the value = 33.04% total.
Tax-free benefits
| Benefit | Tax-free limit | Annual/Monthly? |
|---|---|---|
| Cultural services | 232,000 Ft | annual |
| Sports event tickets | 232,000 Ft | annual |
| Nursery and kindergarten services | unlimited | |
| Community car-sharing service | unlimited | |
| Company bicycle provision | unlimited |
Fringe benefits (employer tax: 28%)
| Benefit | Preferential limit | Annual/Monthly? |
|---|---|---|
| SZÉP Card | 450,000 Ft | annual |
Specific defined benefits (employer tax: 33.04%)
| Benefit | Amount |
|---|---|
| Small-value gifts | 23,200 Ft/year |
Benefits taxed as salary (employer tax: 13%)
| Benefit | Amount |
|---|---|
| Voluntary Health Fund | Unlimited |
| Voluntary Pension Fund | Unlimited |
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