SZÉP card rules 2023
As of 9 January, the sub-accounts of the Széchenyi Pihenő Kártya (SZÉP card) will be discontinued, leaving only the accommodation pocket of the current three pockets. In other words, regardless of the card issuer, the accommodation sub-account will continue to function as the sole account of the SZÉP card.
The rules on the value limits of the existing SZÉP card sub-accounts, including the tax liability, will now be based only on the recreational budget. This means that up to HUF 450,000 per year can be transferred to the account as fringe benefits. So the limit on the amount that can be transferred to the SZÉP card remains unchanged, but from now on the limits do not have to be monitored on a pocket-by-pocket basis.
SZÉP card taxation
For fringe benefits, the reduced tax rates for SZÉP cards will remain unchanged from 1 January 2023. As a fringe benefit, 28% tax (social contribution tax and VAT) is payable.
The part above the tax-advantaged threshold is taxed as a certain defined benefit (with a tax burden of 33.04%).
The SZÉP card can be used for
There will be no change to the current areas of use of the SZÉP card, with the accommodation pocket taking over the entire use of the catering and leisure pockets. This means that the scope of use of the SZÉP card will remain the same, but that the accommodation pocket will be used to pay for all SZÉP card services.