On unpaid leave? – You are again entitled to health insurance services in Hungary

Government decree 140/2020. (IV.21) (issued in the 82nd National Gazette) contains significant changes regarding employees on unpaid leave due to the emergency caused by the COVID-19 virus. The amendments affect the obligation of both the employee and the employer related to health insurance contribution payments.

As included in our previous blog post health insurance is suspended during unpaid leave. As a result of the suspension, the employee is not insured during this period, this term is not acknowledged as service time and the private person is not entitled to any health insurance services.


However, under the regulation effective from 22 of April, an employee on unpaid leave due to the emergency is entitled to health care services during this period. This regulation can be applied retroactively from 11st of March, and it means that the employee does not need to pay the itemized health insurance contribution in the amount of monthly 7,710 HUF (daily 257 HUF) and form T1011 about the suspension of the insurance do not need to be submitted to the tax authority.

According to the guideline published on the website of the Hungarian Tax Authority on the 27th of April, if someone has already registered for the obligation to pay health insurance contributions before the decree came into force and has paid the contribution, the amounts already paid can be reclaimed for this period provided that the unpaid leave is in connection with the emergency and the statutory conditions of the tax reclaim are met.

According to the regulation, from 1st of May employers are required to calculate and pay the health insurance contribution until the 12th day of the following month in respect of an employee on unpaid leave due to an emergency.

However, it is important to note that the employee’s insurance is still suspended, which means that the employer still has reporting obligations to the Tax Authority.

We hope we were able to help track and understand the changes. If you have any further questions, please contact us at [email protected].

We continue to report on any changes that come into effect, it is worth following our blog. Read our related previous articles!


Rafał Nadolny
MD Poland,

Daniela Zsigmond
MD Romania,

Tamás Kovács
MD Hungary,

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