In the Hungarian Bulletin 237/2023 (VI.19.) Government Decree, which was published on 19th June 2023, two modifications concerning the SZÉP card were announced during a state of emergency.
The first modification pertains to the provision of benefits under favorable conditions. Starting from 1st August until 31st December, employees can receive an additional one-time payment of up to 200,000 HUF as a fringe benefit, along with the regular annual recreational budget of 450,000 HUF. This extra payment will enjoy advantageous tax treatment. The employer is responsible for paying a 15% personal income tax (PIT) and a 13% social contribution tax (SCT) on the amount provided. It is important to note that no specific regulation is required for this, but the principle of equal treatment must be upheld.
The second modification aims to broaden the usage possibilities of the SZÉP card and provide support to retail stores. During the same period mentioned earlier (1st August to 31st December), the balance available on the SZÉP card can be utilized for purchasing groceries, including items such as vegetables, fruits, meat, dairy products, and bakery goods.
| A | B | |
| 1. | code TEÁOR | economic activity |
| 2. | 4711 | retail sale of food products |
| 3. | 4721 | retail sale of fruit and vegetables |
| 4. | 4722 | retail sale of meat and meat based products |
| 5. | 4723 | retail sale of fish products |
| 6. | 4724 | retail sale of bread, bakery and pastry |
| 7. | 4729 | general food retailing |
| 8. | 4781 | retail sale of alimentary products, drinks and tobacco |
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