In Hungary the social security system includes illness and family support provisions, maternity support, age, disability, widow's and orphan's pensions and unemployment benefits as well. Health care benefits include free requisition of family and children's doctor services, certain types of dental treatments, specialist outpatient services, inpatient services, rehabilitation, and curative treatments. The social security contributions are partly paid by the employers and partly by the employees to the tax authority (APEH).

Social insurance system and the EU (EK)
Within the EU the social insurance system belongs to national powers. Though no communal rules exist, the EU has laid down the main coordination principles. According to these principles and due to the amendment of the Hungarian rules the EU-citizens working with contract in Hungary are to be insured here. They are entitled to social safety provisions. So for example regarding family assistance system EU-citizens who work, study or embark on a business are authorised to benefit these provisions.
In case of commission the social contribution has to be paid in the country where the sender company registered and operates.

Social insurance system and non-EU citizens
Those workers who employed by a company registered in Hungary have to be insured in Hungary. In cases of those employees with which mother states Hungary has a bilateral social agreement, has to be insured in Hungary according to these agreements. Hungary has such a contract with Bulgaria, Yugoslavia, Romania, Switzerland, Canada, and the post-Soviet states except Estonia, Lithuania and Latvia.

For detailed information on social insurance contribution for EGT-citizens and third countries' citizens, please contact us.