Articles
Insights
Articles
Below you can read Forvis Mazars' professional articles on tax, payroll and accounting topics.
SZÉP-kártya adózás 2025
A SZÉP-kártya, Magyarország egyik legnépszerűbb cafeteria juttatása, 2025-től új jogszabályi változásokkal egészül ki, melyek célja, hogy a kártyán jóváírt összegek felhasználási lehetőségei bővüljenek, így a munkavállalók még szélesebb körben élvezhetik előnyeit, míg a munkáltatók számára is könnyebbé válik a juttatások kezelése. A változások nemcsak az adózási feltételekben hoznak újdonságot, hanem a felhasználási lehetőségek rugalmasságában és a nyújtott juttatások struktúrájában is, így fontos, hogy minden érintett tisztában legyen a legújabb jogszabályokkal és a rendszerben bekövetkező módosításokkal. Az új szabályozások lehetőséget adnak arra, hogy a SZÉP-kártya még több szempontból váljon hasznos eszközzé a mindennapi életben.
The amount and payment of sick pay in 2025
Sick pay is a cash benefit that employees can claim if they are temporarily unable to work due to illness or injury. Its purpose is to make up for lost income during such periods, ensuring that employees do not have to worry about their livelihood and can they concentrate on their recovery.
Severance pay: The most important rules in 2025
In the world of work, one important benefit that an employee may be entitled to is severance pay. This amount plays a significant role in the event of job loss, as it provides financial support for employees while they find a new job or secure alternative sources of income. The purpose of severance pay is to partially compensate for the financial loss resulting from the termination of employment and to assist the employee in moving forward.
Content of the pay slip: e-pay slip, sample, and interpretation rules
A pay slip, also known as a pay stub, is an essential document for all employees, detailing their remuneration, as well as taxes and other deductions. It is issued by the employer at the end of each pay period and contains all the information needed to calculate and pay the employee’s salary.
Annual leave - Calculation and extent of paid leave
Paid leave is a statutory benefit for employees that allows them to stay off work without losing pay. It gives workers the opportunity to rest, regenerate, and deal with personal matters, which helps to maintain work-life balance.
Termination of employment- 15+1 useful information
With the changing dynamics of the workplace come challenges that affect us all. One such challenge we may face is the notice period – a period often mixed with uncertainty and anxiety. But we shouldn’t let the notice period throw us off course, or lose control in the process.
Company valuation
The need for company valuation may arise in different situations. As with other assets, the valuation of a business becomes important when the sale of a part or the whole of the company is contemplated. During the sale of a company, the determination of the value of the business and the methods used are critical factors that often influence the course of transaction negotiations.
The most important provisions of a legal employment contract
After the successful completion of the recruitment process, an agreement between the employee and the employer is drawn up in writing, which governs the terms and conditions of the employment. This document is called an employment contract. It is essential that employees are familiar with the provisions of this contract, as both parties can enforce their interests based on it in the event of a dispute.
Taxation of foreign income
Public holidays 2024
The government of Hungary has announced the public holidays for 2024, on the basis of which workers can plan their periods of rest. In this article you will find the long weekends, public holidays and the transferred working days for 2024.