Hungary: reimbursement of commuting costs

Law-Now Hungary
16.03.2010

On 1 May 2010, new rules on reimbursing employees for their costs of commuting to work will take effect.

Under the new rules, reimbursement is compulsory for:

86% of the cost of travel or season tickets, subject to a monthly cap of HUF 30,000 (c. €110)
employees who are EEA citizens with a permanent or temporary address within the EEA
commuting by train (2^nd class), local train or bus as well as ferry, boat or airplane

A tax exemption for payments (up to HUF 9/km) reimbursing employees using their own car to commute will only be available where travel by public transport is not possible (because it does not exist or because of the employee’s disability) or would take a disproportionately long time.

For further information, please contact:


	Eszter Kálmán Senior Associate Budapest +36 1 483 4800


	Tamas Feher Associate Budapest +36 1 483 4818

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Hungary: reimbursement of commuting costs

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