Dear Our Client,
Please be informed about the following important changes in taxation of Cafeteria and Dividend form the 1st of January 2019.
Cafeteria:
With favorable tax treatment :
only Széchényi Pihenőkártya willl be used.
We won’t need to raise the tax base with 1,18 as we do now, but company pays 15%
personal income tax and 19,5 % social contribution.
Over the maximum of Széchényi Pihenőkártya limit:
We raise the amount with 1,18 and company pays 15% personal income tax and 19,5
social contribution
Everything else which are now can be given as cafeteria , like local travel card,
Erzsébet card, Edenred card etc. will be taxed as same as salary.
It means that employee has to pay contributions too.
Changes in taxation of dividend:
Health contribution is going to be cancelled.
Instead of it, you will have to pay social contribution.19,5%
Also the limit of social conrtibution is going to be higher than the health contribution’s limit now (yearly 450.000) It will be the 24 fold of the legal minimum.
Please see an axample:
As we don’t know the legal minimum of 2019, it has been calculated with
138.000HUF (level Y2018)
138.000 *24=3.312.000
Until this amount of income (salary dividend) you have to pay 19,5 % Social
contribution.
And of course 15% personal income tax always, in no connection with the limit.
Please also be informed that there will be some changes in social contribution deductions:
The following deductions are going to be cancelled:
- deductions under the age 25
- deductions over the age of 55
origin: Adózóna.hu
