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Information on the tax measures necessary to mitigate the impact of the coronavirus pandemic on the national economy

Government decree No. 47/2020 (III. 18.) on the immediate measures necessary to mitigate the impact of the coronavirus pandemic on the national economy

For the months March, April, May and June 2020, the employers shall be exempt from the payment of public debts payable on the salaries concerning the employees employed in business units operating in the tourism,hospitality, entertainment, gambling, film, performing arts, event organizing and sports services sectors.

In these sectors and for these months only the in-kind health insurance contribution obligation is payable on the employee’s salaries, provided that the monthly rate shall not exceed the monthly health care contribution, the amount of which is HUF 7,710.

Those obliged to pay the tourism development contribution shall not be required to pay the tourism development contribution for the period from 1 March 2020 to 30 June 2020, during which time the tourism development contribution shall not be reported and established.

Government decree No. 61/2020 (III. 23.) on the detailed rules related to the public debts of the government decree No. 47/2020 (III. 18.) on the immediate measures necessary to mitigate the impact of the coronavirus pandemic on the national economy and on certain new measures

On the basis of this decree the social contribution tax payment obligation shall not be fulfilled

  1. a) by the paying agent with regard to the employment of a natural person employed under an employment relationship,
  2. b) by the private entrepreneurs with regard to this legal status,
  3. c) by joint venture businesses as per Act LXXX of 1997 on the beneficiaries of social security benefits and the private pension and on the coverage of these service, with regard to this status.

The obligation to pay contributions concerning this category of persons shall be fulfilled by paying only the 4% in-kind health insurance contribution on the chargeable income, but a maximum of HUF 7,710.

The obligation to pay the vocational training contribution shall be suspended until 30 June 2020 and, in the case of the person liable for payment of the rehabilitation contribution, shall pay two thirds of the amount of the rehabilitation contribution.

The exemption from this payment obligation shall apply to persons whose main activity is the following:

  • passenger transport by taxi (TEÁOR and TESZOR 49.32),
  • accommodation services (TEÁOR and TESZOR 55),
  • catering (TEÁOR and TESZOR 56),
  • creative, artistic and entertainment activities (TEÁOR and TESZOR 90),
  • sports, entertainment and leisure activities (TEÁOR and TESZOR 93),
  • ambling, betting (TEÁOR and TESZOR 92),
  • production of films, videos, television programs, sound recording publishing (TEÁOR and TESZOR 59),
  • organization of a conference, trade show (TEÁOR and TESZOR 82.30),
  • daily newspaper publishing (TEÁOR and TESZOR 58.13),
  • publishing of periodicals (TEÁOR and TESZOR 58.14) and
  • broadcasting, broadcasting (TEÁOR and TESZOR 60).

The following small business taxable person, who carries on the following main activity, shall be exempt from the obligation to pay the itemized tax (KATA):

  • passenger transport by taxi (TEÁOR and TESZOR 4932),
  • hairdressing and beauty treatment (TEÁOR and TESZOR 9602),
  • painting, glazing (TEÁOR and TESZOR 4334),
  • other human health care services (TEÁOR and TESZOR 8690),
  • electrical installation (TEÁOR and TESZOR 4321),
  • physical well-being service (TEÁOR and TESZOR 9604),
  • performing arts (TEÁOR and TESZOR 9001),
  • water, gas, heating, air conditioning installation (TEÁOR and TESZOR 4322),
  • specialist outpatient care (TEÁOR and TESZOR 8622),
  • installation of a joinery structure (TEÁOR and TESZOR 4332),
  • sports, leisure training (TEÁOR and TESZOR 8551),
  • roofing, roof construction (TEÁOR and TESZOR 4391),
  • general outpatient care (TEÁOR and TESZOR 8621),
  • floor and wall covering (TEÁOR and TESZOR 4333),
  • outpatient dental care (TEÁOR and TESZOR 8623),
  • activities supplementing the performing arts (TEÁOR and TESZOR 9002),
  • other sports activities (TEÁOR and TESZOR 9319),
  • inpatient care (TEÁOR and TESZOR 8610),
  • organization of a conference, trade show (TEÁOR and TESZOR 8230),
  • holiday and other temporary accommodation services (TEÁOR and TESZOR 5520),
  • physical exercise (TEÁOR and TESZOR 9313), other catering (TEÁOR and TESZOR 5629),
  • other accommodation services (TEÁOR and TESZOR 5590),
  • gambling, betting (TEÁOR and TESZOR9200),
  • residential care for the elderly and disabled (TEÁOR and TESZOR 8810), and
  • hotel service (TEÁOR and TESZOR 5510).

Those persons, who are required to report the tourism development contribution quarterly, shall establish, report and pay the tourism development contribution concerning the period between 1 January 2020 and 29 February 2020 in its report to be submitted until 20 April 2020, while those who are required to report yearly shall establish, report and pay the tourism development contribution concerning the periods between 1 January 2020 and 29 February 2020 and between 1 July 2020 and 31 December 2020 in its report to be submitted until 25 February 2020.