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Commentary

1.3.4 Annual summary reports

Hungary

Employers are required to fill out a summary report (a statement of remuneration paid) to inform employees about payments during the year, including the following:

  1. Ìý

    •ÌýÌýÌýÌý all revenues provided including:

  2. Ìý
    1. Ìý

      –ÌýÌýÌýÌý regular income

    2. Ìý

      –ÌýÌýÌýÌý sick pay

    3. Ìý

      –ÌýÌýÌýÌý payment for shareholders due to their personal collaboration

    4. Ìý

      –ÌýÌýÌýÌý severance payments

    5. Ìý

      –ÌýÌýÌýÌý contributions of the employer to the employee's voluntarily paid amount into a mutual insurance fund

  3. Ìý

    •ÌýÌýÌýÌý type of cost settlement with the employee (if any)

  4. Ìý

    •ÌýÌýÌýÌý deductions which should be deducted in line with legal provisions (such as union fees)

  5. Ìý

    •

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