• Skip to main content
  • Skip to primary sidebar
  • Skip to footer

Email: accace@accace.com

Contact us
Sign up for news
  • Locations
  • Websites
    • Global (English)
    • Global (German)
    • Czech Republic
    • Germany
    • Hungary
    • Poland
    • Romania
    • Russia
    • Slovakia
    • South Africa
    • Ukraine
    • United States of America (USA)
  • eShop

Accace - Outsourcing and advisory services

  • Services
    • OUTSOURCING
    • Accounting and reporting
    • Accounting online portal
    • Payroll and HR administration
    • Payroll and HR online portal
    • Time and attendance online portal
    • ADVISORY
    • Tax advisory
    • Transaction advisory
    • Legal advisory
    • Corporate and secretarial
    • Advisory online portal
    • MARKET ENTRY SUPPORT
  • COVID-19
  • About us
    • Who we are
    • Case studies
    • Meet our key People
    • Partner with us
    • Corporate Social Responsibility
  • Careers
    • Open positions
    • Who we are
    • Our values
    • Success stories
    • How we care
    • How we act
    • We volunteer
  • Newsroom
  • Events
  • Locations

Employee expense reimbursement for work commute in Hungary | News Flash

24 Feb 2016

 Download News Flash! 

The topic of commuting to and from work as well as its costs is often an interesting topic to debate. Some employees may feel they should be reimbursed for making this trip, while some employers on the other hand, think the salary is paid already fulfilling their obligation towards employees. There are actually some regulations in place in Hungary that help clarify this situation to a great extent, and that is what we are going to review in this newsletter.

Interested in more details about Labour Law and Employment in Hungary? Read also our recent eBook about local working conditions and taxes!

Go to eBook!

According to the Decree no. 39/2010 (II.26.) of the Hungarian Government on expense reimbursement for commuting to and from work, if certain conditions are fulfilled, the employer shall reimburse the expenses for commuting to and from work to the employee in the form and amount specified by law. Conditions related are included in the mentioned regulation.

What is considered “Commuting to/from Work”?

First of all, let’s define exactly what can be categorized as travel to/from work, and then see all the parameters within this frame. The Hungarian regulation currently in place defines the term “commute to/from work” and “traveling home” as the following:

  • Travel to work on a daily basis – or frequent or occasional travel depending on the work schedules – from outside the administrative border. If the employee cannot reach his/her place of work, due to its geographical location, either with local- or with regional public transportation, travel to work from inside the administrative border shall also mean ‘commute to work’.
  • Traveling home is specified as the travel from/to place of work to/from home one time a week – in case of work schedule different from generally applied up to four times – on a monthly basis.

Based on Act on Personal Income Tax, expense reimbursement for commuting to and from work, in accordance with the governmental regulation, shall not be taxed (tax-free), if

  • the amount of the expense reimbursement does not exceed the cost of either the season ticket or the ticket;
  • the amount of the expense reimbursement does not exceed 9 forints per kilometer when the distance on public road to and from work shall be taken into account – including in particular if using his/her own vehicle to commute to and from work (in the event of daily commute to and from work or travel to home at weekends).

Based on section 3 of the Decree, the employer shall reimburse the expenses for commuting to and from work in the amount of 86 per cent of the cost of either the season ticket or the ticket; the expenses for travel to home in the amount of 86 per cent of the cost of either the season ticket or the ticket at least – but no more than 35 200 HUF in 2016 – if the employee travels by a) Second-class by domestic or cross-border national public railway; b) By scheduled national-, regional- or suburban bus service; c) By sub-urban train; d) By scheduled ship, ferry-boat or ferry to the place of work. The employer may – but not obliged to – reimburse the amount of the additional ticket for express train, for first-class or for intercity train as well (tax-free).

Are there any reimbursement cases based on travel distance?

Yes there are! The employer shall reimburse the expenses for commuting to and from work in the amount of 9 forints per kilometer in the following cases:

  • There is no public transportation between the employee’s place of residence and their workplace;
  • The employee has children placed in pre-school institutions;
  • Due to employee’s work schedule, they are not able to use public transport;
  • Employee is able to use public transport, however only with an abnormally long waiting time;
  • The employee is not able to use public transportation because of their serious disability.

Furthermore, employees, who have children placed in pre-school institutions, shall also be reimbursed with 9 forints per kilometer for commuting to and from work. This type of reimbursement as well as the reimbursement for serious disability is considered expense reimbursement based on the governmental regulation, irrelevant of whether an employee commutes to work from inside the administrative border or not.

All of these measures, as well as many others, have a pre-stated definition in the regulations related to expense reimbursement. So please be sure to contact us for making sure your claim is legitimate according to the laws in place.

We would be glad to help you in this matter.

Try our Accounting and Payroll platform for an effective expenses management!

CONTACT

Szilvia Gerzsenyi-Greilich
Tax Consultant | Accace Hungary
Tel: +36 14123547
E-mail: Szilvia.Greilich@accace.com

Related news

10 facts about taxation in Hungary | Infographic

on 22 February 2021, in Hungary, Infographics, Regional Studies, Taxation
Read more

Which enterprises are entitled to apply for the reduced rate in Hungary? | News Flash

on 15 February 2021, in Hungary, Local news, News Flash, Other industries, Taxation
Read more

DAC 6: Reporting obligation for aggressive tax structures has entered into force in Hungary | News Flash

on 22 January 2021, in Hungary, News Flash, Other industries, Regional Studies, Taxation
Read more

Value-added tax in Hungary | eBook

on 20 January 2021, in Country guidelines and eBooks, Hungary, Taxation
Read more

Labour Law and Employment in Hungary – 2021 Guide

on 20 January 2021, in Country guidelines and eBooks, Hungary, Payroll, HR and Labour Law, Regional Studies
Read more

2021 Tax Calendar | Hungary

on 20 January 2021, in Calendars, Hungary, Other industries, Taxation
Read more

2021 Transfer Pricing Overview for Hungary

on 20 January 2021, in Country guidelines and eBooks, Hungary, International transactions, Regional Studies
Read more

2021 Tax Guideline for Hungary

on 20 January 2021, in Country guidelines and eBooks, Hungary, Legal and corporate, Regional Studies, Taxation
Read more

2021 Company formation in Hungary

on 20 January 2021, in Country guidelines and eBooks, Hungary, Legal and corporate, Regional Studies
Read more

Changes in the Hungarian tax law for 2021 | News Flash

on 08 December 2020, in Hungary, Local news, News Flash, Other industries, Taxation
Read more

The accepted Budget Foundation Act of 2021 amends a number of legal acts in Hungary (Local tax, KATA) | News Flash

on 29 October 2020, in Hungary, Local news, News Flash, News per country, Other industries, Taxation
Read more

Online invoices, online cash register – How to avoid double reporting in Hungary? | News Flash

on 01 June 2020, in Accounting and finance, Hungary, Local news, News Flash, News per country, Other industries
Read more

Coronavirus from the perspective of Hungarian labour law | eBook

on 17 March 2020, in Country guidelines and eBooks, COVID, Hungary, Local news, Other industries, Payroll, HR and Labour Law
Read more

Six months of grace period in Hungary to implement changes for invoicing and online reporting | News Flash

on 03 February 2020, in Accounting and finance, Hungary, Local news, News Flash
Read more

Annual vacation leave: Conditions for employees and businesses in CEE | eBook

on 27 December 2019, in Country guidelines and eBooks, Multi-country, Payroll, HR and Labour Law, Regional analysis / comparisons, Regional Studies
Read more

Year-end top-up obligation in Hungary: do not forget about it! | News Flash

on 13 November 2019, in Hungary, Local news, Taxation
Read more

Can white-collar workers be provided with protective glasses in Hungary? | News Flash

on 11 July 2019, in Hungary, Local news, News Flash, Other industries, Taxation
Read more

TAX updates in Hungary as of July 1, 2019 | News Flash

on 10 July 2019, in Hungary, Local news, News Flash, Other industries, Taxation
Read more

Audit Obligation in Hungary | News Flash

on 12 March 2019, in Accounting and finance, Hungary, Local news, News Flash, Products and services, Taxation
Read more

VAT Exchange rate differences in Hungary | News Flash

on 14 February 2019, in Hungary, Local news, News Flash, Payroll, HR and Labour Law, Products and services
Read more

Primary Sidebar

<< Back to newsroom

NEW TO THE MARKET?

Use the free consultancy delivered by our in-country experts to get you prepared.

See what is included and schedule your call now!

We only need your email

Footer

About Accace

Originally established in Central and Eastern Europe in 2006, Accace ranks among the leading outsourcing and consultancy providers in the region. Engaging over 600 experts, we have vast experience with handling small to large scale, multi-country outsourcing projects and providing a comprehensive range of our services to over 2,000 customers.

About Accace Circle

Accace operates internationally as Accace Circle, a co-created business community of like-minded BPO providers and advisors who deliver outstanding services with elevated customer experience. Covering almost 40 jurisdictions with over 2,000 professionals, we support more than 10,000 customers, mostly mid-size and international Fortune 500 companies from various sectors, and process at least 170,000 pay slips globally.

Locations and contacts | Accace Circle

Our services

Accounting and reporting
Payroll and HR administration
Tax advisory
Transaction advisory
Legal advisory
Corporate and secretarial

Our eShop

Market entry support
See full list of services

Our online portals

Accounting portal
Payroll and HR portal
T&A portal
Advisory portal

Get in touch with us

Locations and contacts
Contact us
Sign up for news
Newsroom
Careers


Follow us

Facebook LinkedIn Twitter Instagram Youtube


Accace Circle

© Accace all rights reserved | Code of conduct | General Disclaimer | Disclaimer Newsroom | Cookie policy | Privacy policy | GDPR Statement

Get free access to
valuable insights
expert knowledge

Our legislation updates make it easy for you to keep on top of the latest changes affecting your business. Receive our articles, opinions, tips, industry news, country profiles, regional overviews and studies, latest events and even more, directly into your mailbox.

Check out our Newsroom to see what is included!

We only need your email

We will send you only relevant information we consider may be of your interest and treat your personal data in compliance with our Privacy policy and GDPR statement.

Unable to subscribe?  Try this page.

This site uses cookies. By continuing to browse the site, you are agreeing to our use of cookies. Find out more.