What contribution obligations do employers have?
The figures below relate to the gross salary amount. The employer is liable to pay these contributions to the state for various aims, above and beyond the gross salary. Employer’s contribution – munkaadi jrulk (3%, from July 1st, 2009 1% up to 143K per month salary, progressively.) This also goes to the unemployment benefit fund. This fund also finances the national retraining program. Professional training contribution – szakkpzsi hozzjruls (1.5%) This amount is a company’s contribution to the maintenance of vocational schools or vocational trainers. Health Service Contribution (EHO) – egszsggyi hzzjruls HUF 1950 (only a proportion of this must be paid in the event of part-time work) Employer social security contribution – tarsadlmi biztosts jrulk (TB) 29% (from July 1st, 2009 26% up to 143K per month salary, progressively.)Also for the provision of solidarity-based provision of healthcare and the financing of state pension. – www.ado.hu/adatbank.php?f=10&s=1 From the above, it follow