{"id":380,"date":"2023-08-23T09:54:00","date_gmt":"2023-08-23T09:54:00","guid":{"rendered":"https:\/\/moore-hungary.eu.moore-global.com\/?p=380"},"modified":"2025-12-08T15:02:18","modified_gmt":"2025-12-08T15:02:18","slug":"bersamhead-body-erinto-power-plants-2023-3","status":"publish","type":"post","link":"https:\/\/www.mooreglobal.hu\/en\/berszamfejtest-erinto-valtozasok-2023-3\/","title":{"rendered":"PAYROLL CHANGES 2023\/3."},"content":{"rendered":"<p>From 01.07.2023, Act LXXV of 2022 contains several changes and clarifications regarding health insurance benefits in cash. In addition, it imposes new reporting obligations on paying agents run by employers and puts the processes of electronic administration on a new footing.<br><br>We have summarised these changes in this Client Guide.<\/p>\n\n\n\n<p><br><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Changes in disbursement and eligibility restrictions<\/h2>\n\n\n\n<p><\/p>\n\n\n\n<p>To understand the changes to the rules, it is important to know what is meant by incapacity for work and entitlement to sick pay.<br>A&nbsp;<strong>inability to work<\/strong>&nbsp;and the assessment of fitness for work is a medical activity regulated by Government Decree 102\/1995 (VIII. 25.). However, it is also a legal concept.&nbsp;<strong>Incapacity for work exists in law only if the insured person would have an obligation to work if he\/she had the capacity to work.<\/strong>&nbsp;In the absence of an obligation to work, legal incapacity for work cannot be established even if the insured person has been issued a certificate of incapacity for work by his\/her doctor.<br><strong>Cash on delivery<\/strong>&nbsp;it can be&nbsp;<strong>Eligible<\/strong>, who is active&nbsp;<a href=\"https:\/\/adozona.hu\/jogtar\/456640_2019_CXXII_torveny_tarsadalombiztositas\" target=\"_blank\" rel=\"noreferrer noopener\">Tbj.<\/a>&nbsp;becomes incapable of working during the period of insurance under \u00a7 6 and is liable to pay the social security contributions provided for in the Social Insurance Contributions Act.<\/p>\n\n\n\n<p><br><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Eligibility limit<\/h2>\n\n\n\n<p><\/p>\n\n\n\n<p>We talk about an eligibility limit if one of the above conditions is not met.<br>In view of this, the words \u201eno sick pay' have been deleted from the legislative text.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>the period of incapacity for work during which the insurance is interrupted,\u201d -&nbsp;<em>as the person concerned is not insured during this period<\/em><\/li>\n\n\n\n<li>\u201eno loss of earnings in the absence of an employment obligation\u201d -&nbsp;<em>if the insured person does not have a job that he or she could not do if he or she were not ill<\/em>.<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Liquidity limit<\/h2>\n\n\n\n<p><\/p>\n\n\n\n<p>We talk about a payment limit if the insured person is entitled to sickness benefit, but for other reasons specified in the legislation, the benefit cannot be paid.<br>from 1 July 2023, pursuant to Section 47 (2) a) - b) of the Eb. tv.&nbsp;<strong>no sick pay<\/strong>:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>for the day off, weekly rest day and public holiday following the end of sick leave, if the incapacity for work no longer exists on the first working day following the end of those days,<\/li>\n\n\n\n<li>the part of the first day of the period of entitlement to sickness benefit during which the insured person was gainfully employed:\n<ul class=\"wp-block-list\">\n<li>If the insured person was working part of his working hours on the day he became incapable of work, he may be entitled to sickness benefit for the time not worked, while he must receive pay for the hours worked.&nbsp;<em>(The employer also has the option of paying full pay for this day, but sick pay cannot be paid for a full working day.)<\/em><\/li>\n\n\n\n<li>This fractional day of sick pay will be taken into account as a full sick pay day in the future, it is not considered as a working day with earnings.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Changes to the determination of cash benefits<\/h2>\n\n\n\n<p><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Duration of sickness benefit<\/h3>\n\n\n\n<p>The insured person may be entitled to sick pay,<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>for the duration of the incapacity for work,<\/li>\n\n\n\n<li>up to a maximum of the period of continuous insurance immediately preceding the first day of entitlement to sickness benefit,<\/li>\n\n\n\n<li>but for no longer than one year.<\/li>\n<\/ul>\n\n\n\n<p>From the above periods, the time spent on sick leave during the year preceding the current entitlement to sick pay (sick pay history) must be deducted.<br>The change may not be obvious, but it is all the more important. Whereas in the period before 01.07.2023, both the sickness benefit record and the continuous insurance period were assessed on the first day of incapacity for work, from 01.07.2023 the first day of entitlement to sickness benefit will be taken into account.<br>The amendment is mainly a positive change for insured persons in employment, as they are entitled to sick leave for the first 15 working days of incapacity for work each year, which is not a health insurance benefit but a wage income paid by the employer. In contrast, insured persons in other employment relationships (e.g. self-employed, partner, farmer) do not receive such income and are entitled to sick pay from the first day of incapacity for work.<br>Thus, the period for which workers are entitled to sickness benefit may increase significantly when it comes to the assessment of the period of entitlement to sickness benefit.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Childcare allowance<\/h3>\n\n\n\n<p>Previous legislation did not include a different provision for single parents in the number of GY\u00c1P days for children over one but under three years old. This has been replaced by the current amendment.<br>It has been clarified that for all ages, the number of days used should be counted from the day of birth to the day before the next birthday.<br>The third amendment is the inclusion of children aged one, exactly three and exactly six, which were not previously referred to in the legislation.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>&nbsp;<\/td><td>&nbsp;<\/td><td colspan=\"4\"><strong>Number of GY\u00c1P days<\/strong><\/td><\/tr><tr><td>&nbsp;<\/td><td>&nbsp;<\/td><td colspan=\"2\"><strong>Until 30.06.2023<\/strong><\/td><td colspan=\"2\"><strong>from 01.07.2023<\/strong><\/td><\/tr><tr><td><strong>Until 30.06.2023<\/strong><\/td><td><strong>from 01.07.2023<\/strong><\/td><td><strong>Not a single parent<\/strong><\/td><td><strong>Single parent<\/strong><\/td><td><strong>Not a single parent<\/strong><\/td><td><strong>Single parent<\/strong><\/td><\/tr><tr><td>Child under 1 year old<\/td><td>Child under 1 year old<\/td><td>Unlimited<\/td><td>Unlimited<\/td><td>Unlimited<\/td><td>Unlimited<\/td><\/tr><tr><td>Over 1 year old,<br>but children under 3 years old<\/td><td>Child aged 1 or over but under 3 years<\/td><td>84 calendar days<\/td><td>84 calendar days<\/td><td>84 calendar days<\/td><td>168 calendar days<\/td><\/tr><tr><td>Over 3 years old,<br>but children under 6 years old<\/td><td>Children aged 3 or over but under 6 years<\/td><td>42 calendar days<\/td><td>84 calendar days<\/td><td>42 calendar days<\/td><td>84 calendar days<\/td><\/tr><tr><td>Over 6 years old,<br>but children under 12 years old<\/td><td>Children aged 6 or over but under 12<\/td><td>14 calendar days<\/td><td>28 calendar days<\/td><td>14 calendar days<\/td><td>28 calendar days<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Other changes<\/h2>\n\n\n\n<p><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Travel allowance<\/h3>\n\n\n\n<p>As of 1 June 2023, the age limit for a patient's companion to be entitled to travel allowance (if other conditions are met) has been raised from 16 to 18.For patients over 18, the healthcare provider decides whether a companion is needed.<br>More information and the application document are available:&nbsp;<a href=\"https:\/\/magyarorszag.hu\/szuf\">https:\/\/magyarorszag.hu\/szuf<\/a><\/p>\n\n\n\n<p><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Insurance interruption<\/h3>\n\n\n\n<p>In the event of a break in insurance, the employer must send information to the state tax authorities, which will enable them to determine the employee's liability to pay health service contributions. In order to provide the information, the employer and the employee must cooperate, with the employee providing the employer with a decision to refuse or terminate the claim for benefits. However, in many cases this is not done and the data are not provided.<\/p>\n\n\n\n<p>In order to facilitate compliance with the statutory obligation, pursuant to the current Section 39(2) of the Ebtv. vhr. from 01.07.2023, if\u00a0<strong>the application for cash sickness benefit or accident sickness benefit is rejected or refused in whole or in part and the procedure is terminated, the Government Office shall also notify the insured person's employer of the decision<\/strong>.<\/p>\n\n\n\n<p><br><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Electronic administration<\/h2>\n\n\n\n<p><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Electronic information to beneficiaries<\/h3>\n\n\n\n<p>In order to strengthen electronic communication, the law stipulates that if the individual receiving benefits has a client gateway or a corresponding account, certain information and certificates must be sent to this account. Examples include:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>information on the maximum amount of the childcare allowance, depending on the minimum wage or guaranteed minimum wage,<\/li>\n\n\n\n<li>information on the review of childcare allowance and adoption allowance benefits,<\/li>\n\n\n\n<li>information on the submission of advance tax returns, and<\/li>\n\n\n\n<li>certificates of taxable income paid in the previous calendar year.<\/li>\n<\/ul>\n\n\n\n<p>For data subjects who do not have access to a client account, delivery will continue to be made by traditional mail.<br>This rule specifically applies only to health insurance bodies, and does not change the way social security paying agents communicate.<br><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Claim rules for persons entitled to benefits<\/h3>\n\n\n\n<p>Applications for cash sickness benefit and accident sickness benefit must be submitted to the insured person's active employer at the start of the period of entitlement. Even if the former insured person wishes to claim benefits from the terminated employment relationship.<br>For self-employed persons, farmers and persons covered by the Tbj. natural persons within the meaning of \u00a7 87(3) of the Tbp must submit an application for cash health insurance benefits and accident sickness benefit, and a woman who is not insured on the day of the child's birth and a father by blood must submit an application for the determination of student childcare allowance to the health insurance institution.<br><em>Accident sickness benefit<\/em><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>After the termination of the insurance relationship, the accident sickness benefit continues to be paid by the same body that awarded the benefit.<\/li>\n\n\n\n<li>If the person concerned takes up a new insurance relationship during the period of payment of passive accidental sickness benefit, the incapacity for work and entitlement to sickness benefit shall be assessed in the context of the new relationship. Since the benefit is intended to replace part of the income lost, the&nbsp;<strong><em>benefits paid on a passive basis are terminated<\/em><\/strong>.<\/li>\n\n\n\n<li>The inability to work resulting from the previous accident must be taken into account in your new insurance status.<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Claim submission rules for \u201enon-paying agents\u201d<\/h3>\n\n\n\n<p>The administration will be moved to an electronic way, the personalised administration interface (the PIO).<br>Until 31 December 2023, applications for health insurance cash benefits and accidental sickness benefits must be submitted to the health insurance fund by employers without a paying office using the PAYG system, as before.However, from 1 January 2024, applications and employer data can only be submitted via the PAYG system.<\/p>\n\n\n\n<div style=\"height:100px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">Moore Hungary<\/h2>\n\n\n\n<p><\/p>\n\n\n\n<p>Moore Global, which started in a London office more than 110 years ago, is now one of the world's leading consulting and audit networks. Present in over 100 countries worldwide, the network has more than 600 independent offices and over 30,000 employees. The group's turnover for the last financial year exceeded $3 billion.<br><br><strong>Moore Global's services will be directly available in the domestic market from March 2021.&nbsp;<\/strong>Moore Hungary has been offering a full range of consulting services in the fields of business, financial, tax, accounting and auditing with a team of almost 100 experts since its inception.<br><br>In our fast-changing world, Moore provides strategic guidance and practical advice to help clients navigate and understand the complex regulatory and changing market environment and industry conditions, and thereby find the best solutions.<\/p>\n\n\n\n<p class=\"has-primary-gradient-gradient-background has-background\"><strong>Follow us on LinkedIn for more news!<\/strong><\/p>\n\n\n<style id=\"strategiq-content-image-style\">.block-content-image__buttons{margin-top:2rem}.block-content-image__pre-heading{text-transform:uppercase;letter-spacing:2px;font-size:.75rem;margin-bottom:.625rem}.block-content-image__heading{margin-bottom:1.5rem}.block-content-image__copy{font-size:1rem;line-height:1.5rem}.block-content-image__image{margin-top:2.5rem}@media (min-width: 992px){.block-content-image__image{margin-top:0}}.block-content-image-inner{-webkit-box-pack:justify;-ms-flex-pack:justify;justify-content:space-between}.block-content-image-inner.reverse{-webkit-box-orient:horizontal;-webkit-box-direction:reverse;-ms-flex-direction:row-reverse;flex-direction:row-reverse}\n\n\/*# sourceMappingURL=block-content-image.css.map *\/\n<\/style>\n<section  class=\"block-content-image\">\n\t<div class=\"container\">\n\t\t<div class=\"row block-content-image-inner flex_row\">\n\n\t\t\t<div class=\"col-12 col-lg-5\">\n\t\t\t\t\n\t\t\t\t<div class=\"block-content-image__heading\">\n\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t<div class=\"block-content-image__copy\">\n\t\t\t\t\t\t<p style=\"text-align: center\"><a href=\"https:\/\/www.linkedin.com\/company\/moorehungary\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" class=\"alignnone size-full wp-image-901\" src=\"https:\/\/www.mooreglobal.hu\/wp-content\/uploads\/sites\/12\/2025\/10\/linkedin.png\" alt=\"\" width=\"195\" height=\"59\" srcset=\"https:\/\/www.mooreglobal.hu\/wp-content\/uploads\/sites\/12\/2025\/10\/linkedin.png 195w, https:\/\/www.mooreglobal.hu\/wp-content\/uploads\/sites\/12\/2025\/10\/linkedin-18x5.png 18w\" sizes=\"(max-width: 195px) 100vw, 195px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t<div class=\"col-12 col-lg-6\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t<\/div>\n<\/section>","protected":false},"excerpt":{"rendered":"<p>A 2022. \u00e9vi LXXV. t\u00f6rv\u00e9ny 2023.07.01-j\u00e9t\u0151l t\u00f6bb v\u00e1ltoz\u00e1st \u00e9s pontos\u00edt\u00e1st is tartalmaz a p\u00e9nzbeli eg\u00e9szs\u00e9gbiztos\u00edt\u00e1si ell\u00e1t\u00e1sokkal kapcsolatban. Ezen t\u00fal \u00faj adatszolg\u00e1ltat\u00e1si k\u00f6telezetts\u00e9geket \u00edr el\u0151 a foglalkoztat\u00f3k \u00e1ltal m\u0171k\u00f6dtetett kifizet\u0151helyek sz\u00e1m\u00e1ra, \u00e9s \u00faj alapokra helyezi az elektronikus \u00fcgyint\u00e9z\u00e9s folyamatait. Jelen \u00dcgyf\u00e9lt\u00e1j\u00e9koztat\u00f3nkban ezeket a v\u00e1ltoz\u00e1sokat foglaltuk \u00f6ssze. Foly\u00f3s\u00edt\u00e1si \u00e9s jogosults\u00e1gi korl\u00e1toz\u00e1sok v\u00e1ltoz\u00e1sa A szab\u00e1lyok v\u00e1ltoz\u00e1s\u00e1nak \u00e9rtelmez\u00e9s\u00e9hez fontos [&hellip;]<\/p>\n","protected":false},"author":17,"featured_media":335,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":true,"footnotes":""},"categories":[15],"tags":[],"location":[],"class_list":["post-380","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ugyfeltajekoztato"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>B\u00c9RSZ\u00c1MFEJT\u00c9ST \u00c9RINT\u0150 V\u00c1LTOZ\u00c1SOK 2023\/3. - Moore Hungary<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.mooreglobal.hu\/en\/bersamhead-body-erinto-power-plants-2023-3\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"B\u00c9RSZ\u00c1MFEJT\u00c9ST \u00c9RINT\u0150 V\u00c1LTOZ\u00c1SOK 2023\/3. - Moore Hungary\" \/>\n<meta property=\"og:description\" content=\"A 2022. \u00e9vi LXXV. t\u00f6rv\u00e9ny 2023.07.01-j\u00e9t\u0151l t\u00f6bb v\u00e1ltoz\u00e1st \u00e9s pontos\u00edt\u00e1st is tartalmaz a p\u00e9nzbeli eg\u00e9szs\u00e9gbiztos\u00edt\u00e1si ell\u00e1t\u00e1sokkal kapcsolatban. 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