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What health care service coverage do those private individuals have who are on unpaid leave, must they pay their health care contribution, and can the employer assume this obligation?
If employees take unpaid leave, their insurance coverage is suspended and they are only entitled to health care services if they pay their health care contribution. The cost of health care contribution is HUF 7 710 per month (HUF 257 per day). The private individual is subject to the payment obligation from the first day of unpaid leave.
The contribution may be paid by another person or organization, including the employer, with the consent of the person originally liable for the payment. In order to take over the contribution obligation, the entity assuming the payment obligation shall make a statement (on Form no. 20T1011 or in the statement attached to the registration submitted via the online form application [ÁNYK]), which will become valid with the approval of the national tax authority.
In view of the state of emergency declared to limit the spread of coronavirus, if the taxpayers - through no fault of their own - are unable to perform their payment obligations due to the economic consequences of the pandemic and the state of emergency, they may submit an application for payment concessions (deferred payment, payment in instalments, reduction or a waiver of obligations).
In case of taxpayers (natural persons and business entities) applying for payment concessions, who cite that their payment difficulties were triggered by the economic downturn caused by the coronavirus pandemic, the circumstances must be taken into account with extra consideration, within the confines of the law. The application may be submitted on paper or via electronic channels. It is advisable to submit paper-based applications using the standard NAV [National Tax and Customs Administration of Hungary] template.
The forms can be downloaded from the NAV website (www.nav.gov.hu) following the „Downloads" → „Forms, certificates, power of attorney samples" → „Payment concession and/or reduction applications" menus. Taxpayers require a Digital Gateway registration to access e-Administration pathways. The electronic application form (FAM01 for private individuals) is available at www.nav.gov.hu “Downloads” → „Programs for filling out forms”
The conditions and means of applying for payment concessions are detailed in the information posted on the NAV website, under the heading „Help during the state of emergency (Covid-19)”.
Source: National Tax and Customs Administration (NAV)
The contribution may be paid by another person or organization, including the employer, with the consent of the person originally liable for the payment. In order to take over the contribution obligation, the entity assuming the payment obligation shall make a statement (on Form no. 20T1011 or in the statement attached to the registration submitted via the online form application [ÁNYK]), which will become valid with the approval of the national tax authority.
In view of the state of emergency declared to limit the spread of coronavirus, if the taxpayers - through no fault of their own - are unable to perform their payment obligations due to the economic consequences of the pandemic and the state of emergency, they may submit an application for payment concessions (deferred payment, payment in instalments, reduction or a waiver of obligations).
In case of taxpayers (natural persons and business entities) applying for payment concessions, who cite that their payment difficulties were triggered by the economic downturn caused by the coronavirus pandemic, the circumstances must be taken into account with extra consideration, within the confines of the law. The application may be submitted on paper or via electronic channels. It is advisable to submit paper-based applications using the standard NAV [National Tax and Customs Administration of Hungary] template.
The forms can be downloaded from the NAV website (www.nav.gov.hu) following the „Downloads" → „Forms, certificates, power of attorney samples" → „Payment concession and/or reduction applications" menus. Taxpayers require a Digital Gateway registration to access e-Administration pathways. The electronic application form (FAM01 for private individuals) is available at www.nav.gov.hu “Downloads” → „Programs for filling out forms”
The conditions and means of applying for payment concessions are detailed in the information posted on the NAV website, under the heading „Help during the state of emergency (Covid-19)”.
Source: National Tax and Customs Administration (NAV)