Cafeteria Benefits 2027
Review the benefit types, tax thresholds and employer contributions of the Hungarian cafeteria system — current and previous years.
The 2027 cafeteria rules are not final yet. The budget bill goes to Parliament at the end of October, the details of the tax laws follow in the subsequent tax package, so the final rules are likely to become known in November–December. We keep this page up to date.
What we know now (20 October 2026):
- The 2027 budget announcements do not touch employer cafeteria: nothing was said about the range of benefits, the HUF 450,000 annual SZÉP Card allowance or the 28% and 33.04% charges.
- The 2027 minimum wage is being negotiated now, and a rise well below the 14% of the 2024 agreement is expected. Limits tied to the minimum wage – cultural, sports and zoo tickets, low-value gifts – follow it.
- From 1 January 2027, the personal income tax on the minimum wage falls from 15% to 9%.
- Under the current rules, Home support can be claimed once a year from 2027.
- The first stage of the pensioner SZÉP Card starts – a state benefit that does not affect the employer SZÉP Card.
Until the final rules are published, 2027 planning can build on the 2026 rules – see the 2026 tab.
Our articles on the topic
The 2027 budget: cafeteria rules stay put, the minimum wage will set the limits
The 2027 budget presented on Monday leaves employer cafeteria untouched: the SZÉP Card allowance and the range and charges of benefits are unchanged. The limits therefore hinge on the minimum wage, where concrete talks began on Tuesday and a rise well below 14% is expected. This article shows why, with the 9% income tax, even a smaller gross rise can deliver more net pay — and what that means for cafeteria limits tied to the minimum wage.
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Cafeteria 2027: looking back and ahead – what changed this year, and what can we expect next year?
For cafeteria benefits, 2026 was a year of stability: the public charges did not change, the SZÉP Card allowance stayed at HUF 450,000 a year, and the new items were targeted additions. Here’s a summary of what was new this year, what stayed the same and what is known so far about the 2027 rules — and why planning is worth starting now despite the uncertainty.
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Pay planning for 2027: what should employers focus on now?
The 2027 pay rise budget has not been decided yet, but anyone who waits until December will be scrambling in January. This article covers what we know about the minimum wage and the guaranteed wage minimum, why the gap at the bottom of the pay scale is closing, what to watch for in employer charges, benefits and pay transparency — plus a checklist for the rest of the year.
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