According to the announcement of the Hungarian Tax Authority (NAV) the amount of the health service contribution will be HUF 9600 per month and HUF 320 per day, from 1 January 2023, which is a 14% increase in respect of the amount in 2022.
The payment of the health service contribution is still mandatory for the domestic individuals who are not insured in the Hungarian social security system and are not entitled to health care services for any other reason.
This obligation applies on the following day after the termination of the entitlement to the health services. Within 8 days after this application the NAV informs the individual about this liability and automatically imposes the obligation on the individual’s tax account.
If the obligation has not been imposed by the NAV for any reason (e.g.: if the individual has not previously been considered domestic or the employer has not announced the end of the insurance relationship), the individual must report his liability to the NAV in the framework of a separate procedure. At the same time, the individual must declare if he/she is insured in any other EEA country or a country with a bilateral social security convention with Hungary.
With the payment of the health service contributions individuals are entitled to the full range of health insurance services. If the individuals do not fulfil these liabilities and the amount of the arrears exceeds six times the monthly amount of the health service contribution – HUF 50400 this year and HUF 57600 next year – the individual’s social security number will be invalidated, therefore he/she will not be able to use health care services free of charge.