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NAV to issue certificates for payroll tax exemptions

Hungaryʼs National Tax and Customs Administration (NAV) will start sending businesses certificates for employees eligible for payroll tax preferences on Monday, taking over the administrative burden from employers, NAV head Norbert Izer told state news wire MTI.

Earlier, employers were responsible for obtaining the necessary certificates.

The certificates exempt employers from payroll tax on remuneration up to the minimum wage for hires who were jobless for at least six of the previous nine months and for mothers of young children returning to the labor force. Employers may claim the full exemption for a period of two years and 50% of the exemption in the third year.