[ad_1]
A significant change in the proposals regarding the rules of the Personal Income Tax Law in the fall tax package is that the government will reduce the largest amounts of Szép-kort benefits, which qualify as fringe benefits in April, Compared to this year in 2021, adózóna.hu attracted attention.
The Law of Transitory Rules Related to the Elimination of Emergencies and Epidemiological Preparedness only contains thresholds of subaccounts and increased recreational funds that can be granted as additional benefits until 2020, so in 2021 the Law of the Income Tax of the Natural Persons of 1995 it will take effect again. According to:
“The Széchenyi Pihenő card is considered a non-salary benefit, if the benefit is the employer, for the employee in the fiscal year.
a) A subsidy of up to 225 thousand HUF per year (in 2020 400 thousand HUF) can be used for the accommodation service specified in a government decree, referring to a government decree, referring to the accommodation subaccount, (400 thousand HUF in 2020)
b) A subsidy of up to 150 thousand HUF per year (in 2020 265 thousand HUF) can be used for catering services specified in a government decree in hot kitchen restaurants (including meals at the workplace) referring to the catering subaccount, (in 2020 265 thousand HUF)
c) a subsidy of up to 75 thousand HUF per year, taken jointly by several providers, which can be used for a service specified in a government decree for recreation, recreation and medical care, referred to a recreation subaccount. “(in 2020 135 thousand HUF)
At the same time, the proposal repeals the rule that establishes a lower limit of recreational value for budget agencies (200,000 HUF). As a result of the amendment, public sector employers will also be able to provide Szép card support as an additional benefit in the amount of up to 450,000 HUF per year (in proportion to the number of days spent in a legal relationship) in favorable tax conditions.
[ad_2]
