First of all, it is important to note that unpaid leave can only be requested by the employee in writing, at least 15 days before the absence.
Under the Labour Code, an employer is obliged to approve in the following cases:

1.   for parents until the child is 3 or 10 years old, if they are entitled to childcare allowance (GYES) during this period;
2.   to care for a close relative for up to 2 years, in which case the care must be justified by a medical certificate;
3.   and those who undertake voluntary military service.

 During unpaid leave, the worker's insurance is suspended, except forduring cases 1 and 3 and if the close relative in need of care is a sick child under 12 years of age.

The suspension of insurance must be reported to the NAV on form 20T1041.

Any further action is the responsibility of the individual:

You must register as a contributor to the health service within 15 days of the termination of the insurance contract. This on form 20T1011 you can do so electronically, by post or in person. The onus is on the individual, but it is possible for the employer to take over the obligation. This can be indicated on form 20T1011,
For the days when your insurance is interrupted, you must pay the health service contribution, which is
In 2020 HUF 7.710 per month. If the payment is not due for the whole month, the thirtieth part of this amount, 257 Ft per day.

The payment must be made by cheque sent by post by the tax authority or by bank transfer to
NAV 10032000-06056229-es to the account of. When transferring the money, always indicate in the message box the name of the individual tax identification number.