Health Systems in Transition - Hungary - World Health Organization ...

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Health systems in transition Hungary
Collection of health insurance contributions
Since 1990, compulsory health insurance contributions have been the primary
source of health care financing in Hungary (1989/6). The contribution is
calculated as a percentage of gross wages and is therefore mildly regressive.
It is determined by the National Assembly and split between employer and
employee. In 2010, the HIF contribution amounted to 8% of an employee’s gross
wages, with an employer share of 2% and an employee share of 6% (Table 3.5).
There used to be an upper threshold for the employee share of the contribution
(1997/8), but this was eliminated in January 2001 (2000/8). In the third quarter
of 2006, however, a minimum contribution base was introduced, which in 2009
amounted to two times the minimum wage.
Table 3.5
Social insurance contribution and hypothecated health care tax, 1995–2010
1995 1998 2001 2004 2007 2010
Social insurance contribution
Total (% of gross salary) 54 49 42 40.5 43.5 41.5
– employer 44 39 31 29 29 26
– employee
Of which:
Health insurance contribution
10 10 11 11.5 14.5 15.5
Total (% of gross salary) a 23.5 18 14 15 15 8
– employer 19.5 15 11 11 8 2
of which: benefits-in-kind – – – – 5 1.5
of which: benefits-in-cash – – – – 3 0.5
– employee 4 3 3 4 7 6
of which: benefits-in-kind – – – – 4 4
of which: benefits-in-cash – – – – 3 2
Hypothecated health care tax, Lump sum (NCU/month) – 2100 4200 3450 1950 0
Hypothecated health care tax estimated in % of the
gross salary
– 3.7 4.9 3.0 1.5 0.6
Total (% of gross salary) b 23.5 21.7 18.9 18.0 16.5 8.6
Ceiling on employee contribution Thousand NCU/year – 2100 4200 c – – –
Source: Act (1975/1); Act (1996/9, 1997/8, 1998/19).
Notes: a Without hypothecated health care tax; b Including the estimated hypothecated health care tax; c eliminated in January 2001.
Special rules apply to the self-employed, who must pay contributions either
based on the activity-specific standard income set by the government in advance
or on the official minimum wage. Small farmers either pay contributions based
on the current minimum wage or, below a certain level of income, they pay
health insurance contributions at 20% of their revenue and get benefits-in-kind