Ticket Restaurant food voucher
Relevant legal regulation
8. Of benefits in kind, the following benefits shall be free of tax:
8.17. income provided by the employer to the employee through offering restaurant catering, office catering or public catering services (including the distribution of food vouchers supporting exclusively such services) up to HUF 12,000 per month, or income provided by the employer to the employee in the form of food vouchers supporting exclusively the purchasing of food ready for consumption up to HUF 6,000 per month. For the purposes of this regulation, employees shall include vocational school students, university or college students spending their mandatory internship, and retired private individuals – if the service is provided to them by their former employer (or its legal successor). A private individual may use only one benefit (either the one up to HUF 12,000 or the one up to HUF 6,000) per month. The portion of income provided by the employer to the employee in compliance with items c)-e), subsection (1), Section 69 of this regulation above the limit of the tax-free benefit in kind shall qualify hereunder as taxable benefit in kind.
Ticket Restaurant luncheon voucher
Relevant legal regulation
Item 8.17 of Schedule 1 to Act CXVII of 1995 on personal income tax is replaced by the below provision.
/Of benefits in kind, the following benefits shall be free of tax:/
8.17. income provided by the employer to the employee through offering restaurant catering, office catering or public catering services (including the distribution of meal vouchers supporting exclusively such services) up to HUF 12,000 per month, or income provided by the employer to the employee in the form of meal vouchers supporting exclusively the purchasing of food ready for consumption up to HUF 6,000 per month. For the purposes of this regulation, employees shall include vocational school students, university or college students spending their mandatory internship, and retired private individuals – if the service is provided to them by their former employer (or its legal successor). A private individual may use only one benefit (either the one up to HUF 12,000 or the one up to HUF 6,000) per month. The portion of income provided by the employer to the employee in compliance with items c)-e), subsection (1), Section 69 of this regulation above the limit of the tax-free benefit in kind shall qualify hereunder as taxable benefit in kind.
Ticket Compliment Top Premium gift voucher
Tax regulations
Section 69 of the Act on Personal Income Tax
(1) Benefits in kind include
(da) any taxable income provided in the form of a product or a service to all employees under the same conditions and in the same way either free of charge or at a discount price (including the case when the given private individuals may select a product or service from the same list of products or services up within the same predetermined budget under the same conditions)….
(ea) any product or service provided to several employees under the same conditions and in the same way either free of charge or at a discount price (including the case when the product or service can be selected in the same way up to a budget specified using a common method), provided that the scope of benefits is specified not on an individual basis, but based on job, position, length of service, age or another common criterion not related to job performance.
l) any taxable income provided by the paying party in the form of a product (or service) free of charge or at a discount price, provided that the paying party is not the employer of the recipient of benefits under the act on those eligible for social security benefits and private pension, and the coverage of such benefits.
(7) Notwithstanding item (3), the paying party shall not specify, report and pay:
(ab) 44% of the HUF 5,000/person value of the tax calculated with the tax rate under item (4) based on the headcount specified in item (9) for an income specified after business gifts not exceeding HUF 10,000 per item given in the current business year;
(11) Unless otherwise stipulated hereunder, commercial vouchers, tickets, coupons and other similar documents shall qualify as benefits in kind if they indicate what product or service, or what type of product or service they can be redeemed for, and the conditions of providing them correspond to provisions on benefits in kind hereunder. Vouchers or buyer's cards redeemable for any product do not qualify as benefits in kind.
Schedule 1
Of benefits in kind, the following benefits shall be free of tax:
8. 19. a) portion of the value of products, services and vouchers issued for purchasing such products and services given by the paying party to a private individual up to three times a year not exceeding 10% of the minimum monthly wage effective on the first day of the tax year. The paying party shall record tax-free benefits as gifts of small value.
Ticket Services schooling voucher
Relevant legal regulation
13. Item 8.30 of Schedule 1 to Act CXVII of 1995 on personal income tax is replaced by the following provision.
/Of benefits in kind, the following benefits shall be free of tax:/
8.30. textbooks, educational appliances, clothing (including the reimbursement of the invoice issued for such products to the name of the employer or wage payer) or a voucher issued exclusively for purchasing such products by the employer or wage payer through a parent – eligible for family allowance in compliance with the act on supporting families – or his/her spouse living in the same household to a child or student as specified in the act on public education up to a value of HUF 20,700 per year (tax-free schooling support) within 60 days before or after the first day of a new school year. The employer or wage payer shall make records of the amount of tax-free schooling support per private individual – indicating the tax ID number of the specific private individual, and the tax ID number (or, if it is not available, the natural identification data) of the child(ren) or student(s) receiving schooling support via this private individual. These records shall be kept until the lapse of right for subsequent tax identification. The portion of schooling support above the tax-free limit, and pecuniary support or any other support provided to the child not in compliance with the above conditions with regard to the legal relationship between the employer or wage payer and the parent or spouse of the child shall qualify as income from an employment relationship.
Ticket Web internet voucher
Relevant legal regulation
Schedule 1 to Act XCVII of 1995 on tax-free income:
"7. Benefits exempt from taxes due to other reasons:
7.11. free or discount-rate computer or Internet access (including but not limited to one-off or monthly subscription and usage, or a modem) provided by the employer, and a free or discount-price computer used at least for two years after first installation"
Ticket Culture voucher
Applicable legal regulation
APEH Guidelines no. 2001/40 on tax exemption for services provided by cultural institutions
(Item 8.6 of Supplement 1 to the Act on Personal Income Tax)
In compliance with item 8.6 of Supplement to Act CXVII of 1995 on Personal Income Tax, services provided by a cultural institution shall be tax-free benefits in kind.
(7321/2001, Department of Income Taxes, Ministry of Finance; 1224239276/2001 Department of Tax Types, APEH; Tax and Audit Reports /AEÉ/ no. 2001/7, APEH)
Service-providing cultural institutions under item 8.6 of Supplement 1 to the Act on Personal Income Tax shall include
- public cultural institutions and public libraries
- performing arts institutions (Hungarian National Opera, theatres, professional symphonic orchestras, choirs, music and dance ensembles)
funded from national or local government budgets. Services provided by such institutions shall be tax-free benefits in-kind.
Pursuant to item 8.6 of Supplement 1 to the Act on Personal Income Tax, theatre tickets or season tickets purchased by a corporate tax-payer for a private individual shall qualify as a service provided by a cultural institution, that is, it shall be a tax-free benefit in-kind.
Ticket Wellness health fund voucher
Relevant legal regulations
Tax credits on health fund contribution are governed by the following legal regulations:
Act CXVII of 1995 on Personal Income Tax: Sections 7, 17, 41, 44,/A, 69, 71, and items 6,4, 6,5 and 7,3 of Schedule 1,
Act XCVI of 1993 on Voluntary Mutual Insurance Funds,
AS Transport service
Applicable legal regulation
Act CXVII of 1995 on Personal Income Tax
Taxable fringe benefit at the employer
71. § (1) … those benefits which are listed in section (2), according to the regulations of this act a maximum 400 000 HUF from the joint value of benefits ensured to the employee in the tax year or the part (rateable value) of 400 000 HUF which exceeds the amount in proportion of days in tax year spent in labor relation by the employee at the given employer is qualified as taxable fringe benefit at the employer.
i) Tax free income which is provided free of charge or at reduced price in form of local transport pass.
Supplement 1 to Act CXVII of 1995
About tax free incomes
Item 8.34 gained income only in form of local transport pass of employee, bought by the employer with registered bill, provided free of charge or at reduced price to the employee.