The cafeteria system in Hungary : past, present and future

Poór, József and Óhegyi, Katalin: The cafeteria system in Hungary : past, present and future. In: Proceedings of the "Scientific Management" and Management Science Today International Scientific Conference. pp. 386-397. (2011)

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Abstract

Cafeteria is a unique form of flexible benefits systems which emerged as a consequence of particular regulations of tax- and social security contributions in Hungary. The system was invented when tax reliefs were provided for certain benefit provisions to serve economic and social goals. From the beginning of next year significant changes are expected to take effect related to the taxation of benefits. This will require employers and benefit providers to adjust their strategy and update their policies. The coming change prompted the analysis of the evolution of the cafeteria system from 1996 until today, especially the drivers of the key changes and the facts how the key players (employers and providers) adapted to the changes. We also look into the expected direction next year and its impact on the benefit policies of employers, and also offer some alternatives to consider as a response to the challenges of the changing environment.

Item Type: Article
Journal or Publication Title: Proceedings of the "Scientific Management" and Management Science Today International Scientific Conference
Date: 2011
ISBN: 978-963-306-176-3
Page Range: pp. 386-397
Related URLs: http://acta.bibl.u-szeged.hu/57419/
Uncontrolled Keywords: Szociális juttatás - Magyarország
Additional Information: Bibliogr.: 394. p. ; összefoglalás angol nyelven
Date Deposited: 2019. May. 16. 13:20
Last Modified: 2020. Apr. 14. 14:58
URI: http://acta.bibl.u-szeged.hu/id/eprint/57913

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