Penson insurance register

Social Security Personal Account

WHAT IS A SOCIAL SECURITY PERSONAL ACCOUNT?

The Social Security Personal Account is a statement kept by the Hungarian State Treasury which, from 1 January 2013, contains data on contributions paid by each individual person separately. In the statement, each individual can view the data on their contributions in the register.

WHAT INFORMATION IS INCLUDED IN THE SOCIAL SECURITY PERSONAL ACCOUNT?

The social security personal account contains the following data:

  • the identification data of the natural person liable to pay contributions and their social security number,
  • the amount of pension contributions declared to the National Tax and Customs Administration for the period 31 December 2012 to 1 July 2020,
  • for the period after 30 June 2020, the amount of the social security contribution declared to the National Tax and Customs Administration, which is payable to the Pension Insurance Fund as pension contribution,
  • the amount of the pension contribution paid under the agreement on the acquisition of the service period or the average earnings on which the pension is based, for the period covered by the agreement,
  • the amount of the pension contribution deducted from the amount of the rehabilitation annuity and the rehabilitation benefit and the duration of payment of the benefit.

The data on the payment of contributions in the social security individual account are taken from the following sources:

  • in the case of contributions arising from a relationship with an insurance obligation, the return submitted to the National Tax and Customs Administration,
  • in the case of contributions deducted from rehabilitation annuity and rehabilitation benefit, the data provided by the Pension Payment Directorate,
  • in the case of contributions paid under an agreement, the information provided by the government office that concluded the agreement.

The data transmitted by the National Tax and Customs Administration are shown monthly, with a delay of at least two months, in the pension insurance register and consequently in the individual account.

In the case of rehabilitation annuity, rehabilitation benefit and agreed contributions, the account is updated annually and therefore these data are available on an annual rather than monthly basis after the year in question.

The social security individual account contains only the data on the pension contribution deducted from the insured person, as reported by the employer, which is not necessarily the same as the actual pension contribution paid. Only the National Tax and Customs Administration has information on the latter.

HOW CAN THE CONTENTS OF A PERSONAL ACCOUNT BE VIEWED?

The contents of the social security personal account are accessible to all concerned.

Persons with a client gate identification can view their personal data electronically at www.magyarorszag.hu under Nyugdíj > Egyéb szolgáltatások > "Társadalombiztosítási egyéni számla" menu point.

In this case, the contents of the individual account can be downloaded in PDF format.

In person, at the Pension Insurance Customer Service of the government office acting as the pension insurance administration body in the place of residence, using the form "Kérelem kivonat kiadására a társadalombiztosítási egyéni számlán nyilvántartott adatokról".

The form can also be sent by post to the government office at the uniform postal address of 1916 Budapest.

In the case of personal or postal administration, the statement from the individual account is issued to the client by the Government Office.

CONTENT OF THE STATEMENT

The statement contains the individual legal relationships in the client's personal account from 1 January 2013 onwards, broken down by month and aggregated by year, as well as information on the start and end of the insurance period and the pension contributions declared.

Data on the period of insurance are shown by employer, so that several rows contain data on pension contributions paid by different employers for the same period.

DATA FOR SMALL TAXPAYERS AND FOR THOSE IN SIMPLIFIED EMPLOYMENT

In the case of persons who were employed in simplified employment or insured as low tax-bracket entrepreneurs in full-time employment persons during the period concerned, the obligation to pay contributions is not separated when paying public charges, and therefore the 'theoretical' contribution amount calculated on the basis of the rate of the statutory public charge is shown in these cases.

The theoretical amount of the contribution is calculated by multiplying the daily pension contribution amount in the case of simplified employment by the applicable social security benefit base multiplied by the pension contribution rate.

Period

daily amount of public contribution

daily amount of social security benefit base

pension contribution

rate

theoretical daily amount of pension contribution

before

1 July 2022

HUF 500

HUF 1,370

10%

HUF 137

 

HUF 1,000

HUF 2,740

10%

HUF 274

30 June 2022 -

31 December 2022.

HUF 1,000

HUF 2,800

10%

HUF 280

 

HUF 2,000

HUF 5,600

10%

HUF 560

from

1 January 2023

HUF 1,200

HUF 3,200

10%

HUF 320

 

HUF 2,300

HUF 6,500

10%

HUF 650

from 1 December 2023

HUF 1.300

HUF 3.700t

10%

HUF 370

 

HUF 2.700

HUF 7.500

10%

HUF 750

For low tax-bracket entrepreneurs in full-time employment, the theoretical contribution is the multiplication of the social security benefit fund corresponding to the itemised tax paid and the 10% pension contribution.

Period

monthly benefit base

HUF 50,000

for monthly itemised tax

monthly theoretical contribution amount

monthly benefit base

HUF 75,000

for monthly itemised tax

monthly theoretical contribution amount

from 1 January 2013

HUF 81,300

HUF 8,130

-

-

From 1 January 2014

HUF 81,300

HUF 8,130

HUF 136,250

HUF 13,625

From 1 January 2016

HUF 81,300

HUF 8,130

HUF 136,250

HUF 13,625

From 1 January 2017

HUF 90,000

HUF 9,000

HUF 150,000

HUF 15,000

From 1 January 2018

HUF 94,400

HUF 9,440

HUF 158,400

HUF 15,840

From 1 January 2019

HUF 94,400

HUF 9,440

HUF 158,400

HUF 15,840

From 1 July 2019

HUF 98,100

HUF 9,810

HUF 164,000

HUF 16,400

From 1 January 2020

HUF 98,100

HUF 9,810

HUF 164,000

HUF 16,400

From 1 July 2020

HUF 102,000

HUF 10,200

HUF 170,000

HUF 17,000

From 1 January 2021

HUF 102,000

HUF 10,200

HUF 170,000

HUF 17,000

From 1 January 2022

HUF 108,000

HUF 10,800

HUF 179,000

HUF 17,900

From 1 September 2022

HUF 108,000

HUF 10,800

-

-

WHAT TO DO IF THE SOCIAL SECURITY PERSONAL ACCOUNT DOES NOT CONTAIN ALL THE DATA?

If the statement issued on the basis of the data in the social security personal account is incomplete, a data reconciliation procedure may be initiated to ensure that the missing data on the contributions are investigated by the pension insurance administration body and the pension insurance register is completed on the basis of the clarified data.

The data reconciliation procedure can be requested on the form "Nyugdíjbiztosítási nyilvántartásban szereplő adatok egyeztetése iránti kérelem (NY_AEKER_01)" available at www.magyarorszag.hu under "Nyugdíj" > "Adategyeztetés, megállapodás” menu point. For more information on the data reconciliation procedure, see the "Pension insurance data reconciliation procedure".