Vocational training contributions from 1 January 2021

On the basis of the original rules, from the first day of the new year, vocational training contributions should have been due after what is commonly referred to as in-kind benefits, but even after amounts transferred to the SZÉP Cards of employees. This latter aspect of the new rule seemed particularly weird, since no social contribution tax is payable after benefits paid via SZÉP card until 30 June 2021, due to the current state of emergency. 

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