Relevant legal regulations

Act CXVII of 1995

According to Act LXXVII of 2009, reduced tax rates only apply to benefits granted in the form of cooked meal contribution and as such, non-cooked food shall be considered taxable contribution in-kind, with respect to which a tax rate of 54% and social security contribution of 27% - calculated from the original amount plus the 54% tax –is to be paid. This implies an overall payment obligation of 95.6%.*

* The benefits referred to in the Act as 95,6% bear an overall payment obligation of 97,89%. This may be broken down into the following elements:
{54% PIT} + {27% social security contribution of (100+54): 41,58%} + {1.5% vocational training contribution of (100+54): 2,31%} = 97,89%

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