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Below you can read Forvis Mazars' professional articles on tax, payroll and accounting topics.
Megváltozott munkaképességűek foglalkoztatása
A megváltozott munkaképességű személyek foglalkoztatása nemcsak társadalmi felelősségvállalás, hanem számos költség- és adókedvezmény lehetőségét is kínálja a munkáltatók számára. A megfelelő tájékozottság a jogszabályi háttérről és az igényelhető támogatásokról azonban elengedhetetlen a munkaerőpiaci integráció sikerességéhez. Ebben a cikkben bemutatjuk, mit jelent pontosan a megváltozott munkaképesség, milyen ellátások kapcsolódnak hozzá, és milyen kötelezettségeik és lehetőségeik vannak a munkáltatóknak.
GYED 2025 – Amount, conditions, claiming and taxation
In many respects, GYED 2025 is a key form of support for families with young children who also have an earned income. Childcare allowance (GYED) is a cash benefit that can be claimed after CSED (childcare allowance for infants) and is payable up to the age of two (three years for twins).
Changes to the minimum wage and guaranteed wage minimum in 2025
From 1 January 2025, the Hungarian minimum wage and guaranteed wage minimum have increased again, affecting employees’ income, employers’ wage costs, as well as tax and contribution burdens. The aim of the changes is to improve employees’ standard of living and maintain the competitiveness of the economy.
SZÉP card taxation in 2025
The SZÉP card (Széchenyi Recreational Card), one of Hungary’s most popular cafeteria benefits, will be subject to new legislative changes from 2025, aimed at expanding employees’ possibilities for using the balance on their cards, while employers will also find it easier to manage the benefits provided. The changes will not only change the tax conditions, but also the flexibility of use and the structure of the benefits provided, so it is important that everyone concerned be aware of the latest provisions of law and the changes to the scheme. The new rules will allow the SZÉP card to become an even more useful tool in everyday life.
The amount and payment of sick pay in 2025
Sick pay is a cash benefit that employees can claim if they are temporarily unable to work due to illness or injury. Its purpose is to make up for lost income during such periods, ensuring that employees do not have to worry about their livelihood and can they concentrate on their recovery.
Severance pay: The most important rules in 2025
In the world of work, one important benefit that an employee may be entitled to is severance pay. This amount plays a significant role in the event of job loss, as it provides financial support for employees while they find a new job or secure alternative sources of income. The purpose of severance pay is to partially compensate for the financial loss resulting from the termination of employment and to assist the employee in moving forward.
Content of the pay slip: e-pay slip, sample, and interpretation rules
A pay slip, also known as a pay stub, is an essential document for all employees, detailing their remuneration, as well as taxes and other deductions. It is issued by the employer at the end of each pay period and contains all the information needed to calculate and pay the employee’s salary.
Annual leave - Calculation and extent of paid leave
Paid leave is a statutory benefit for employees that allows them to stay off work without losing pay. It gives workers the opportunity to rest, regenerate, and deal with personal matters, which helps to maintain work-life balance.
Termination of employment- 15+1 useful information
With the changing dynamics of the workplace come challenges that affect us all. One such challenge we may face is the notice period – a period often mixed with uncertainty and anxiety. But we shouldn’t let the notice period throw us off course, or lose control in the process.
Company valuation
The need for company valuation may arise in different situations. As with other assets, the valuation of a business becomes important when the sale of a part or the whole of the company is contemplated. During the sale of a company, the determination of the value of the business and the methods used are critical factors that often influence the course of transaction negotiations.
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