Social Security Personal Account
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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".
At the government office of the applicant's place of residence.
The envelope must be marked with name of the government office of the applicant's place of residence.
The uniform postal address is:
1916 Budapest.