The following measures have been taken by the government to assist businesses.
- In the tourism, food&drink, entertainment, gambling, film, performing, event and sports services sectors, non-residential rental agreements cannot be terminated until June, 30. The ban may be extended by government decree until the emergency. The rent cannot be increased during the emergency, even if the contract would otherwise allow it.
- Employers in the sectors listed above are not required to pay the contributions after the paid wages for the months of March, April, May and June 2020.
- From the contributions and tax after the wages of employees in the above sectors is only the in-kind health insurance contribution is payable, but the monthly contribution may not exceed HUF 7710 per month.
- Taxpayers liable to pay the tourism development contribution shall not be required to pay the contribution from 1 March to 30 June, during which period the contribution shall not be determined or declared.
- Taxpayers who undertakes passenger transport services and are subject to the specific tax on small companies are exempt from their tax liability for the months of March, April, May and June.
- Capital and interest payments on loans concluded to date made by individuals and businesses are suspended until the end of the year.
- Short-term business loans will be extended until June 30.
During an emergency and for thirty days thereafter, the employer will have more freedom in his work schedule, and may unilaterally assign the employee to work from home and telework and if necessary to check his health. Collective agreements cannot be applied within the scope of the government decree.
Krisztina Gubicza managing director