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New, favorable SZÉP card benefits from 1 August 2023

New, favorable SZÉP card benefits from 1 August 2023

New, favorable SZÉP card benefits from 1 August 2023


Recently, Government Decree 237/2023 (19.VI) was published, which contains the new transitional rules for SZÉP cards for the period between 1 August and 31 December 2023.

According to the government decree, employers may provide employees with a single SZÉP card benefit of up to HUF 200,000 from 1 August 2023, in addition to the annual recreational overall amount (HUF 450,000) specified in the Personal Income Tax Act. As it is also considered as a fringe benefit, the reduced tax rate (15% VAT and 13% social security contributions) applies to it. It is important to note that the one-off payment does not necessitate a change to the cafeteria rules, but equal treatment between employees must be ensured. The amount does not need to be apportioned for 2023, unlike the annual limit for the SZÉP card (e.g., as a Christmas bonus, all employees can receive the full amount as a one-off benefit, regardless of whether they have worked for the company all year or joined during the year).

A further change is that from 1 August 2023, the full amount on the SZÉP card account (both the one-off benefit and the annual amount) can be used to purchase food sold by merchants.

These new changes are not permanent and will remain in force until 31 December 2023, according to the government decree.


21 June, 2023

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