The cafeteria system in 2013

The tax burden on cafeteria benefits will increase in 2013, but in several elements positive changes are expected. The RSM DTM tax consultant collected the most important tax changes on fringe benefits.

Tickets or season tickets for sporting or cultural events and library registration fees will be tax-free up to 50,000 HUF.

The fringe benefits are burdened by a 16 percent personal income tax and health care contribution. The latter’s rate increased from 10 percent to 14 percent in 2013. (Hvg.hu)