Non-salary benefits

For benefits offered as a package the so-called ‘HUF 500,000 rule’ is discontinued and the concept of the framework sum is introduced, together with the recreational framework sum. In the future employers can offer non-salary benefits in a value up to HUF 200,000 a year at a reduced, 37.5-percent tax rate. The annual framework sum for providing non-salary benefits is HUF 450,000 if the company decides to give Széchenyi Leisure Cards above the framework sum mentioned previously.