Payment of health service contributions

A person who is covered by the social security rules in Hungary (above mentioned statuses) and is neither insured nor entitled to health services is liable to pay a health service contribution on the basis of the principle of risk-sharing.

How to pay the health service contribution?

The National Tax and Customs Administration (Nemzeti Adó és Vámhivatal, NAV) informs the individual of the payment obligation within 8 days after the announcement of the termination of the social security covered legal relationship or the end of the eligibility for the social security covered health care services. If NAV has not imposed the payment obligation for any reason (e.g. if the person subject to the payment obligation was not previously a resident or the employer has not notified the end of the insurance relationship), the person subject to the payment obligation must notify the NAV of the payment obligation for health service contributions in a separate procedure and at the same time declare that he/she is not insured in another EEA state or social convention state.

Registration for paying the health service contribution

Individuals liable to pay health service contributions must register with the tax authority by completing form 23T1011U. The form can be obtained from any National Tax and Customs Administration office or downloaded from the tax authority's website: www.nav.gov.hu.

The following documents are required for registration:

Amount of the individual health care service contribution fee

From 1 January, 2024 the amount of the individual health care service contribution fee is 11300 (380 HUF/day). This fee must be paid until the 12th of each month following the reference month after the announcement of the termination of the social security covered legal relationship.