The final vote on 21 November delivered several surprises. The most notable change is the shift from voucher-based to card-based benefits. Three important cafeteria elements move to the SZÉP Card, with the preferential limit rising to HUF 450,000.

Meal support is completely restructured: beyond the SZÉP Card hospitality sub-account, employers can provide workplace canteen support up to HUF 12,500 and Erzsébet vouchers up to HUF 5,000 per month.

The preferential tax burden increases from 19.04% to 30.94%, which is higher than in previous years but still significantly more favourable than salary taxation.

Tax-exempt benefits

Tax-exempt benefits
BenefitTax-free limitAnnual/Monthly?
Computer usage supportunlimitedn/a
Risk life insuranceunlimitedn/a
Accident and health insuranceunlimitedn/a
Housing supportHUF 5 millionper 5 years
Final repayment supportHUF 7.5 millionby 28 Feb 2012
Sports event ticketsHUF 50,000annual

Preferential benefits (tax burden: 30.94%)

Preferential benefits (tax burden: 30.94%)
BenefitPreferential limitAnnual/Monthly?Note
Hot meal support (SZÉP hospitality)HUF 150,000annualSZÉP Card hospitality sub-account
Accommodation (SZÉP accommodation)HUF 225,000annualSZÉP Card accommodation sub-account
Leisure (SZÉP leisure)HUF 75,000annualSZÉP Card leisure sub-account
Erzsébet voucherHUF 5,000monthlyFor cold and hot meals
Workplace canteenHUF 12,500monthlyAt employer's canteen
School start supportHUF 27,900annual
Formal educationHUF 232,500annual
Voluntary health fundHUF 27,900monthly
Voluntary pension fundHUF 46,500monthly
Local transport passup to pass pricemonthly