2011 brings significant, positive changes to corporate cafeteria systems. Parliament voted to ease cafeteria benefit rules after 2010's tightening.

The PIT burden on fringe benefits within the preferential limit drops from 25% to 19.04% — an absolute decrease of nearly 6 percentage points. Meanwhile, salary PIT also decreases significantly in 2011, but no social contributions are payable on fringe benefits within the preferential limit.

Companies operating cafeteria systems can therefore achieve significant payroll savings in 2011.

Tax-exempt benefits

Tax-exempt benefits
BenefitTax-free limitAnnual/Monthly?
Computer usage supportunlimitedn/a
Risk life and accident insuranceunlimitedn/a
Housing supportHUF 5 millionper 5 years
Sports event ticketsHUF 50,000annual

Preferential benefits (tax burden: 19.04%)

Preferential benefits (tax burden: 19.04%)
BenefitPreferential limitAnnual/Monthly?Note
Home internetHUF 5,000monthlyHousehold member invoice acceptable
Hot meal supportHUF 18,000monthlyCombined with cold meal
Cold meal supportHUF 18,000monthlyCombined with hot meal
School start supportHUF 23,400 per childannual
Formal educationHUF 195,000annual
Voluntary health fundHUF 23,400monthly
Voluntary pension fundHUF 39,000monthly
Transport passup to pass pricemonthly
Holiday voucherHUF 78,000annualFor close family members too
Renewal cardHUF 300,000annual

Benefits subject to full contributions (tax burden: 51.17%)

Benefits subject to full contributions (tax burden: 51.17%)
BenefitLimit
Small-value gift3× HUF 7,800 per year (10% of min. wage), for close family too