Vocational training contribution is payable by:
- business associations under the Code of Civil Procedure, with the exception of private entrepreneurs,
- private entrepreneurs under the Personal Income Tax Act, and
- non-resident taxpayers who perform entrepreneurial activity in Hungary having a corporate seat, an establishment or branch office in Hungary, or the place of business is domestic.
The base of vocational training contribution is the base of social contribution tax, which may, under certain conditions, be reduced by the amount of allowances taken into account for the purpose of the assessment of the social contribution tax base. The rate of vocational training contribution is 1.5 percent of the base of the vocational training contribution (gross obligation). The vocational training contribution payment obligation can be fulfilled, among others:
- in the case of school-system trainings organized in state-maintained vocational training schools or in non-state vocational training schools using budget contribution based on a vocational training agreement, by organizing practical training under a cooperation agreement or study contract;
- by professional practice training organized under bachelor degree courses requiring practical training or dual training of the state-subsidized headcount;
- by professional or language training organized for the taxpayer's employees under an adult education contract or study contract or a study obligation required by the employer.
The annual net contribution liability has to be declared electronically and paid until the 12th of January of the year following the year concerned to the state tax authority and the amount of gross payment obligation and the negative difference of reducing items may be reclaimed from this date. In addition, the persons having vocational training contribution payment obligation must also declare and pay contribution advance monthly until the 12th of the month following the month concerned for months 1-11 of the year.