According to Government Decree 16/2023 (27 January), the commuting allowance has been doubled from 28 January 2023 for the period of the emergency. For daily commuting to and from work, employees can receive up to HUF 30 per kilometre tax-free from their employer. Previously, this was only 15 forints per kilometre.
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The employer must reimburse up to 60 per cent of this amount, i.e. 18 forints per kilometre. Previously, the rate was 9 forints per kilometre.
In the case of commuting to work under the government decree on commuting to work, reimbursement of expenses (including, in particular, reimbursement of expenses for commuting to work by private car)
- for the days spent at work between the place of work and the place of residence or stay and/or
- for the return journey home, taking into account the distance by road between the place of work and the place of residence.
The employer may apply the 30 HUF reimbursement already for the reimbursement of commuting expenses in January 2023, while the compulsory 18 HUF reimbursement will be taken into account for the first time for the reimbursement of commuting expenses in February.
Summary made by: Renáta Berki-Vas, payroll manager
