Az alábbi szöveg tartalmát tekintve már nem aktuális, de a benne található kifejezések nagyon hasznosak, ezért került be a szövegértések közé. 2010 Changes in Hungary: The Act on Personal Income Tax (15 January 2010) All income to be considered as a part of the consolidated income shall be completed by 27% when calculating tax (so-called super grossing ). The tax base calculated this way shall be increased by allowances bearing no tax burden (pension and family allowance) at the time when the allowance is paid. As a consequence, the upper limit of the lower tax bracket is HUF 5 million and the tax rate for this bracket is 17%; the tax on the income above HUF 5 million is 32%. Tax credit shall be 17% of the income from wages and salaries but not more than HUF 15,100 monthly. The eligibility limit shall be an annual HUF 3,188,000; tax credit is available to a reduced degree for income exceeding this amount, only for a maximum annual income of HUF 4,698,000. Most tax allowances shall be cancelled; only those remaining in force are listed below: payments made to voluntary health funds and pension funds; family allowance amounting to HUF 4,000 per child if the number of dependants is at least 3; allowance for agricultural primary producers No tax advance shall be deducted upon payment from taxpayers who have a tax number and are eligible to issue invoices. Some types of allowance that used to be exempt from tax (family allowance and maternity grant) shall be regarded as allowances bearing no tax burden already as of September 2009. The exemption from tax for optional and tax-exempt fringe benefits (so-called cafeteria benefits ) shall be cancelled. A tax of 25% shall be imposed on the paying entity for the following items: Hot meal vouchers or supply up to a monthly amount of HUF 18,000. Vouchers can be provided subsequently in an accumulated way; Local travel passes up to the amount included by invoices issued to the name of the employer; Back-to-school vouchers up to 30% of the monthly minimum wage annually Holiday vouchers up to the monthly minimum wage annually Reimbursement of formal education costs up to 2.5 times the monthly minimum wage annually; Payments made by the employer to voluntary health funds or mutual funds up to 30% of the monthly minimum wage or to voluntary pension funds up to 50% of the minimum wage monthly.
All other fringe benefits (for a detailed list, please refer to 69) are liable to tax: the paying entity shall pay 54% PIT plus social security contribution at a rate of 27% (or healthcare tax EHO amounting to 25) on the amount increased by PIT. If a benefit is incompatible with the regulations of 69 or exceeds the value limit set forth then it shall be regarded as consolidated income liable to tax and social security contribution. For partners of partnerships not liable to EVA (simplified entrepreneurial tax) and entrepreneurs who are not employed beside pursuing business, income received by partners (members) for personal participation (i.e. not under employment) shall be determined according to the market income typical for the business in question and PIT shall be paid accordingly. We do not recommend addressing this issue in detail because the relevant sections of the act are still expected to change. Income tax at a rate of 54 % shall be imposed on income from interest rate reduction (for loans provided with an interest rate less than the base rate of the central bank + 5%); this tax shall be paid by the lending entity. Payment obligation shall arise as of the last day of the year or the date when the loan is terminated. The entire amount of per diem payments received for trips to Hungary or abroad shall be liable to tax, except for per diem payments received by those working in international transportation of goods and passenger transport. For these sectors, the previous tax-exemption limit of EUR 25 continues to be in force. Income for non-formal education shall be liable to tax if the education is provided for any other purpose than to pursue activities of the entity providing education. Source: http://www.mscity.hu/
Vocabulary Act on Personal Income Tax- SZJA törvény Consolidated income-összevont jövedelem Allowance bearing no tax burden-adóterhet nem viselı járandóság Family allowance-családi pótlék Tax bracket-adósáv Tax credit-adójóváírás Income from wages and salaries-bérjövedelem Eligibility limit-jogosultsági határ Reduced degree-csökkentett mérték Tax allowance-adókedvezmény Voluntary health fund-önkéntes egészségpénztár Pension fund-nyugdíjpénztár Dependant-eltartott Agricultural primary producer-mezıgazdasági ıstermelı Tax advance-adóelıleg To issue invoice-számlát kiadni Exempt from tax-adómentes Maternity grant-anyasági támogatás To bear tax burder-adóterhet viselni Fringe benefit-béren kívüli juttatás, természetbeni juttatás To impose tax on sy-adót kivetni vkire Hot meal voucher-melegétel utalvány In an accumulated way-összevonhatóan Local travel pass-helyi bérlet Back-to-school voucher-iskolakezdési támogatás Minimum wage-minimálbér Holiday voucher-üdülési csekk Formal education-iskolarendszerő képzés Mutual fund-önsegélyezı pénztár PIT-SZJA Social security contribution-tb járulék Simplified entrepreneurial tax- EVA Interest rate reduction-kamatkedvezmény Base rate of the central bank-jegybanki alapkamat Lending entity-kölcsönt adó Per diem payment-napidíj To be in force-hatályban van, érvényes Non-formal education-iskolarendszeren kívüli képzés
Exercises 1. What do the following figures refer to? Answer in Hungarian. a. 32%... b. HUF 4,000... c. HUF 18,000.... d. 69... e. EUR 25... Key 2. Crossword puzzle. Find below a. 5 millió feletti rész adója b. családi adókedvezmény gyermekenként c. 18e HUF/hó értékig 25 %-os adó a melegétel utalvány után, kifizetıt terheli d. természetbeni juttatások részletes felsorolása itt található e. belföldi-és külföldi árufuvarozásban és személyszállításban dolgozók napidíja 25 Euroig adómentes
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