2.1.2 Levelling Income Tax Deductions

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Home / Tolley's Global Mobility: Employment Taxes (Europe) /Hungary /2 Mechanics of payroll /2.1 Withholding of income tax / 2.1.2 Levelling income tax deductions

Commentary

Hungary

Peaks and troughs can occur in an employee's pay. The income tax deductions are 'levelled' where there are spikes and drops in income.

The withheld tax is derived by taking

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13. Employer burden table

3.7.3 Maternity pay

2.2.1 ATP Livslang Pension

4.5 Employer provided accommodation

2.3.3 Lump sum wage and church tax

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2.1.2 Levelling income tax deductions

Hungary

13. Employer burden table

3.7.3 Maternity pay

2.2.1 ATP Livslang Pension

4.5 Employer provided accommodation

2.3.3 Lump sum wage and church tax

8.3 Social security penalties

6.1.1 EU social security agreement

2.2.1 Mandatory social documents

6.3 Inbound employees on assignment

1.4.1 INAIL – National Institute for Insurance against Accidents at Work

5.1 Employer registration

2.3.1 Labour market contributions (am-bidrag)

2.2.4 Contributions for employers of 20+ employees

3.4 Special payments and one-sixth rule

3.7.2 Sick pay

7.1 Per diems

2.1.1 Tax deduction cards

2.3.5 Wage garnishment

3.2.1 Travel meals and per diems

3.2 French national minimum wage (SMIC)

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2.1.2 Levelling income tax deductions

Hungary

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