Cafeteria regulations regarding benefits are essentially unchanged in 2014.
Extra-salary benefits in 2014
The base of the tax charged to the payer is 1.19 times the value of the benefit in the case of both types of benefits. 16 percent personal income tax (sja) and 14 percent health contribution (eho).
- Holiday service provided in a resort owned and managed by the employer up to the amount of the minimum wage per person;
- up to HUF 12,500 per month from the consumption of food in the canteen operating on the employer's premises;
- Erzsébet voucher up to HUF 8,000 per month;
- in the tax year Széchenyi Rest Card (SZÉP card)
- subsidy transferred to the accommodation sub-account, up to HUF 225,000,
- Subsidy of up to HUF 150,000 transferred to the hospitality sub-account,
- subsidy of up to HUF 75,000 transferred to the leisure sub-account;
- school start support per child, per student in an amount not exceeding 30 percent of the minimum wage;
- income provided in the form of a pass for the employee's local travel purchased with an invoice in the name of the employer;
- a part of the school system training costs not exceeding 2.5 times the minimum wage, if the training is necessary for filling the job or otherwise serves to acquire and expand professional knowledge related to the employer's activities.
- from the employer/employer's monthly contribution transferred in favor of the individual - under the conditions defined by law
- 50 percent of the minimum wage to the voluntary mutual pension fund(s),
- To the voluntary mutual health fund(s)/self-help fund(s) including 30 percent of the minimum wage,
- part not exceeding 50 percent of the minimum wage to an employer pension provider institution.
Scope of certain defined benefits in 2014
The base of the tax charged to the payer is 1.19 times the value of the benefit in the case of both types of benefits. Individual defined benefits are subject to 16 percent personal income tax and 27 percent health contribution.
- meals or other services related to official or business travel;
- income arising from the private use of the telephone service provided for the performance of the payer's activities;
- taxable insurance premium paid by the payer on the basis of a personal insurance contract concluded by the payer in favor of a private individual,
- taxable income provided by the employer to all employees, retired ex-employees, these and the deceased employee's close relatives - through products and services provided free of charge or at a discount under the same conditions and in the same manner (except for vouchers entitling the purchase of ready-to-eat food), provided , that the acquisition of the product or the use of the service is actually available for any of them;
- on the basis of the employer's internal regulations (Cafeteria), which all employees can familiarize themselves with, for several employees, retired former employees, these and the close relatives of the deceased employee - a product or service provided free of charge or at a discount under the same conditions and in the same manner (except for ready-to-eat taxable income provided through a voucher for the purchase of food;
- income determined on the basis of representation and business gifts in the tax year;
- taxable income provided as a gift of small value (a product or service with a value not exceeding 10 percent of the minimum wage) no more than three times a year, if the employer gives it to an employee, a retired employee, a close relative of the deceased employee, or provided to an individual who does not receive any other income from the payer in the tax year;
- the taxable income provided through a free or discounted product or service, the use of which several private individuals are entitled to at the same time, and the payer - despite his good faith procedure - is unable to determine the income earned by each private individual, and the simultaneous use of several private individuals (including (including business partners) the cost borne by the payer in connection with a free or discounted event or event;
- taxable income provided by the payer as a result of the provision of a law or other legislation, through a product or service provided to an individual free of charge or at a discount;
- allowance for business policy (advertising) purposes, which does not fall under the scope of the Act on the Organization of Gambling,
- a benefit that exceeds the limit amount specified for each form of non-salary benefit, or the limit amount of HUF 500,000 per year.
The legislator clarifies for 2014 that a benefit provided in the form of a voucher is not considered a voucher if it is redeemable or can be exchanged for cash.
However, it is important that the possibility of redemption remains in cases where the employer wishes to redeem vouchers that have not been used by him for any reason (not allocated to the employee).
An equally important change is that, in the future, not only the support provided directly for the purchase of the apartment, but also the subsidy provided for the repayment of an existing loan can be considered as tax-free employer housing support if certain conditions are met.
In the future, sports event tickets and passes falling within the scope of the Sports Act may be given tax-free to individuals, regardless of the amount limit, not only by organizations engaged in organizing sports events, but also by other payers and beneficiaries.