Allowances provided collectively, for a wide range of employees, without any discrimination and within the same scope of work, can be treated as cafeteria elements.
Popular allowances available beyond salaries/wages, cafeteria elements have been cut back since 2019. Only one-type of card, the Széchenyi Recreation Card (SZÉP-card), can be provided, with a maximum annual value of HUF 450,000 per employee. (Sometimes this amount might be increased, and usage can be temporarily flexed.)
From 1 January 2025, HUF 120,000 can be further allocated to the SZÉP-card for sports and other exercise-related activities, increasing the total to HUF 570,000. Up to 50% of the funds on a card can also be used from 1 January 2025 on home renovations.
When an employee changes employer within the year, a declaration for the employee is required, which details the amount remaining in the calendar year. The SZÉP-card is treated as a cash-equivalent asset. Employers can upload money to
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Web page updated on 17 Mar 2025 15:37