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Tax Alert

‘New Regulation’ on the changes to social security legislation – expanded list of services



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On 26 March 2020 the Hungarian government introduced its latest regulation to address the consequences of the global coronavirus pandemic to the national economy.

Social security and rehabilitation contribution

The list of activities for special social security and rehabilitation contribution rules determined by the regulation published on 23 March 2020 has been expanded to include the following:

  • Arranging tours and travel (TEÁOR/TESZOR #79)
  • Physical well-being services (TEÁOR/TESZOR #96.04)
  • Inland waterway passenger transport (TEÁOR/TESZOR #50.30)

One should bear in mind that for physical well-being services further requirements should be met determined by other sectoral regulation.

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KPMG International Cooperative (“KPMG International”) is a Swiss entity.  Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm.

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