The social security contribution base is the gross income paid to the employee. The employer's contribution rate (so-called 'social tax') is 15.5%.
The employees' contribution rate is 18.5% (10% pension contribution, 7% health insurance contribution, and 1.5% unemployment contribution).
15% of the unused amount of the child tax base allowance can be deducted from the health insurance and pension contributions. The contributions are payable at least on the minimum wage (HUF 161,000 per month in 2020, the guaranteed minimum wage for those employed in jobs requiring at least secondary level qualifications or vocational training is HUF 210,600 in 2020).
For 2021, these numbers are not available yet. Employers, and also individuals who are paid by a non-Hungarian company, are liable for both social security payments and the electronic filing of monthly social security declarations.
As a general rule, dependent persons over 18 years of age are only eligible for healthcare services if they pay healthcare service contributions. Uninsured persons are liable for monthly contributions of HUF 8,000 (as of 2021)