The employer is required to pay a social contribution tax of 13%. Since 2013, employers have been eligible for significant tax allowances if they employ members of certain employee groups (career starters, employees under the age of 25 or over 55, employees employed during or following maternity leave, researchers and developers, permanently unemployed persons etc.).
The deadline for filing a return on and paying the taxes and contributions borne by the payer is the 12th day of the month after the relevant month.
Employers employing more than 25 persons on average must also pay a rehabilitation contribution if the proportion of persons with disabilities or with impaired health within their staff does not reach 5% (mandatory level). The level of the contribution is based on the number of workers with disabilities required to reach the mandatory level (HUF 2.088.000 per person per year). The contribution is payable quarterly on the basis of the average headcount of the given quarter.