On 27th March, 2020 new government decrees were published in connection with the emergency situation caused by the coronavirus. Among others, the new decrees also contain tax related regulations. According to the new rules, the scope of activities eligible for exemption from contribution payment obligation on the salaries for the period from March to June, was extended (in case the company is obliged to pay rehabilitation contribution, its amount will only decrease). The employees of such beneficiary companies (out of all types of social contributions) are only obliged to pay health insurance contribution in kind (4%) with respect to their income, applying a maximum of HUF 7,710 per month.
The scope of the beneficiary companies was extended with companies performing travel agency, tour operator, other reservation and inland passenger water transport services, as well as physical well-being activities. However, taxpayers providing physical well-being activities are eligible for the exemption only if they qualify as public bath.
We do hope that we could be at your service with this information. Should you have any further queries, please feel free, to contact us!