2026.03.13
1 minute
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Tax

Cafeteria

A cafeteria system developed in accordance with various legal regulations is a fringe benefit that is cost-efficient and can be adjusted to the specific preferences of employees and is popular with both employees and employers. 

With the help of the cafeteria system, the employer is able to increase the net value of employee benefits with the relating burdens remaining below the tax and contributions burdens of a wage increase of a similar magnitude. 

The most popular cafeteria elements are the next ones:

SZÉP kártya - accomodation pocket and 'Aktíve Hungarians' sub pocket,

  • housing allowance,
  • gifts of negligable value three times a year,
  • the use of car for private purpose,
  • free of charge season tickets for sporting events or cultural services
cafeteria