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      On 26 March 2020 the Hungarian government introduced its latest regulation to address the consequences of the global coronavirus pandemic to the national economy.

      Social security and rehabilitation contribution

      The list of activities for special social security and rehabilitation contribution rules determined by the regulation published on 23 March 2020 has been expanded to include the following:

      • Arranging tours and travel (TEÁOR/TESZOR #79)
      • Physical well-being services (TEÁOR/TESZOR #96.04)
      • Inland waterway passenger transport (TEÁOR/TESZOR #50.30)

      One should bear in mind that for physical well-being services further requirements should be met determined by other sectoral regulation.

      © 2026 KPMG Hungária Kft./ KPMG Tanácsadó Kft. / A KPMG Law Tóásó, Béli Ügyvédi Iroda / KPMG Global Services Hungary Kft., a magyar jog alapján bejegyzett korlátolt felelősségű társaság, és egyben a KPMG International Limited („KPMG International”) angol „private company limited by guarantee” társasághoz kapcsolódó független tagtársaságokból álló KPMG globális szervezet tagtársasága. Minden jog fenntartva.

      A KPMG globális szervezeti struktúrával kapcsolatos további részletekért kérjük látogassa meg a https://kpmg.com/governance oldalt.

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