Ticket Restaurant card

	%	Elisabeth Voucher 2012
Tax limit		5 000 HUF	0 HUF
Net	2012
Social security contribution	17,0%
Labour market contributions	1,5%
Personal income tax 16%	20,32%
Gross
Social security contribution	27%
Vocational training contribution	1,5%
Corporate healthcare contribution 27%	32,13%
Corporate personal income tax 16%	19,04%
Corporate healthcare contribution 10%	11,90%
Total corporate costs

Quality, flexibility, options.