Significant changes to the cafeteria system from 2025

By: Trademagazin Date: 2025. 01. 31. 11:22

From 025, employers can contribute to the housing costs of employees under 35 with preferential taxation, including the repayment of the housing loan and the sublease fee. To verify eligibility, the employee must present a loan or sublease contract, and the amount of the subsidy may not exceed the certified expenditure. The subsidy can be granted until the month in which the employee reaches the age of 35.

Regulation and control

In order to control the subsidy, the employer can transfer the amount directly to the lending bank or the landlord, thus reducing the possibility of abuse. If the employee receives a subsidy that is higher than his actual costs, he must pay 50 percent of the resulting difference as personal income tax. Employers are required to provide data on the subsidy to the National Tax and Customs Administration (NAV) by January 31.

New option to use voluntary pension fund balance

In 2025, employees can use the balance of their voluntary pension fund as of September 30, 2024 for home purchase and home renovation. Employers are not required to inform their employees about this, but it is advisable to do so in the cafeteria regulations.

SZÉP card changes

The SZÉP card balance available on January 1, 2025, as well as 50 percent of the amounts transferred to the card in 2025, can be used for home renovation. The list of service providers that can be used for this purpose was determined based on the TEÁOR codes, and includes, for example, building materials, paint and furniture stores. It is important that service providers must have a contract to accept the SZÉP card.

New “Active Hungarians Pocket” on the SZÉP card

From 2025, a new sub-account will appear on the SZÉP card: the “Active Hungarians Pocket”, which can be loaded with 120,000 forints per year with preferential taxation. The amount can be used for sports and recreational services.

New tax-free benefits

In addition to sports and cultural events, zoo admission will also be tax-free from 2025. In addition, free or discounted use of gyms and sports equipment in office buildings will also be tax-free.

Changes to the cafeteria system will prioritize housing and recreational subsidies, providing significant relief for employees.