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Social security contributions are required from employees and employers as follows (see the SSC and SCT Acta):

1. Ìý

   •ÌýÌýÌýÌý SSC (deducted from the employee), and

2. Ìý

   •ÌýÌýÌýÌý SCT (paid by the employer)

Employees can be liable to pay SCT when there is no local payer/employer available, and SSC is not due (see 1.4).

The SSC rate is 18.5%. This percentage includes a 10% pension contribution, 7% for the health fund and a 1.5% contribution to the labour market. All these payments were merged into one rate from 1 July 2020. The NTCA remits received payments to the following bodies: 54% to the State Pension Fund, 37.9% to the State Health Fund, and 8.1% to the National Employment Fund (SSC Act, Art 26).

Adults without employment but with a residency in Hungary are liable to pay a health insurance contribution individually as a monthly lump sum, which is HUF 11,300 (daily HUF 380) in 2024 (HUF 9,600 or HUF 320 per day in 2023). This flat rate is valorised annually and does not trigger entitlement for pension.

Where