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According to Section (7) of §1 of Government Decree No. 61/2020 (III.23), is the § (7). contribution payment benefit provided under Section (2) §1 only applicable to businesses subject to KIVA?
If a business that is subject to small taxpayers’ itemized lump sum tax (KATA) has an employee, must it pay the contributions?
The contribution payment benefit applies to all employees working for a business whose core activity is among those listed in Section (10) of §1 of the Decree. As the general rules apply to businesses subject to small taxpayers’ itemized lump sum tax (KATA) with respect to employees and the taxes and contributions payable after their income, a business subject to small taxpayers’ itemized lump sum tax (KATA) is also exempt from paying any contributions except for the health insurance in-kind contribution (maximum HUF 7 710/month), as per Section (10) §1 of Government Decree No. 61/2020 (III.23).
Source: National Tax and Customs Administration (NAV)
The contribution payment benefit applies to all employees working for a business whose core activity is among those listed in Section (10) of §1 of the Decree. As the general rules apply to businesses subject to small taxpayers’ itemized lump sum tax (KATA) with respect to employees and the taxes and contributions payable after their income, a business subject to small taxpayers’ itemized lump sum tax (KATA) is also exempt from paying any contributions except for the health insurance in-kind contribution (maximum HUF 7 710/month), as per Section (10) §1 of Government Decree No. 61/2020 (III.23).
Source: National Tax and Customs Administration (NAV)