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Journal: Journal of Engineering Management and Competitiveness (JEMC) (Vol.3, No. 1)

Publication Date:

Authors : ; ;

Page : 6-10

Keywords : cafeteria; flexible benefits; compensation; taxation of benefits; Hungary;

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The cafeteria system in Hungary is a specific form of flexible benefits, which became widespread across the country in the 90’s due to their preferential taxation. They are found in most sectors, within small and large companies, as well. The cafeteria system is popular among employees, not only because of the flexibility, but also because some of the elements may contribute to the monthly expenses. Over the years the regulation of the cafeteria kept changing in line with the governments’ objectives in economic and social policies from time to time. In 2012 there is a major shift in the regulation of the benefits. This is the analysis of the evolution of the cafeteria system from 1996 until today, especially the drivers of the key changes and the how the key players adapted to the changes. We are also looking into the expected directions over the next few years.

Last modified: 2016-01-22 19:09:38