{"id":5673,"date":"2025-04-24T00:00:00","date_gmt":"2025-04-23T22:00:00","guid":{"rendered":"https:\/\/mgi-bpo.hu\/?post_type=szakmai-hirek&#038;p=5673"},"modified":"2025-04-25T15:04:04","modified_gmt":"2025-04-25T13:04:04","slug":"the-child-has-graduated-from-high-school-what-happens-to-the-family-allowance-and-family-tax-benefits","status":"publish","type":"szakmai-hirek","link":"https:\/\/mgi-bpo.hu\/en\/news\/the-child-has-graduated-from-high-school-what-happens-to-the-family-allowance-and-family-tax-benefits\/","title":{"rendered":"The Child Has Graduated from High School \u2013 What Happens to the Family Allowance and Family Tax Benefits?"},"content":{"rendered":"<p class=\"\" data-start=\"162\" data-end=\"361\"><em data-start=\"162\" data-end=\"361\">This article is specifically intended for companies, HR managers, and payroll professionals.<br data-start=\"255\" data-end=\"258\" \/>If you are a parent seeking information, please consult your employer or the Hungarian State Treasury.<\/em><\/p>\n<p class=\"\" data-start=\"363\" data-end=\"682\">The high school graduation period not only affects families but also brings administrative tasks for employers. Upon the completion of secondary education, eligibility for the family allowance ceases, which also impacts the application of the family tax benefit\u2014this must be handled correctly during payroll processing.<\/p>\n<h3 class=\"\" data-start=\"684\" data-end=\"734\">What Happens to the Benefits After Graduation?<\/h3>\n<p class=\"\" data-start=\"736\" data-end=\"973\">According to the Personal Income Tax Act (Act CXVII of 1995), eligibility for the family tax benefit ends when the family allowance is no longer provided for the child\u2014this typically lasts until the end of the month following graduation.<\/p>\n<p class=\"\" data-start=\"975\" data-end=\"1419\">During payroll processing, it is therefore particularly important to accurately track the eligibility period and update declarations accordingly. If the child starts higher education in September, eligibility reopens; however, for the interim period (July\u2013August), the benefit cannot be claimed. During these months, the benefit must be suspended in payroll processing, and it can only be reapplied once the necessary documentation is received.<\/p>\n<h3 class=\"\" data-start=\"1421\" data-end=\"1450\">Employer Responsibilities<\/h3>\n<ul data-start=\"1452\" data-end=\"1814\">\n<li class=\"\" data-start=\"1452\" data-end=\"1557\">\n<p class=\"\" data-start=\"1454\" data-end=\"1557\"><strong data-start=\"1454\" data-end=\"1492\">Update of tax advance declarations<\/strong>: Collect updated declarations from employees in a timely manner.<\/p>\n<\/li>\n<li class=\"\" data-start=\"1558\" data-end=\"1702\">\n<p class=\"\" data-start=\"1560\" data-end=\"1702\"><strong data-start=\"1560\" data-end=\"1592\">Communication with employees<\/strong>: It&#8217;s advisable to notify affected employees in writing about the administrative implications of the changes.<\/p>\n<\/li>\n<li class=\"\" data-start=\"1703\" data-end=\"1814\">\n<p class=\"\" data-start=\"1705\" data-end=\"1814\"><strong data-start=\"1705\" data-end=\"1731\">Payroll system updates<\/strong>: Ensure that payroll settings are properly configured to prevent tax deficiencies.<\/p>\n<\/li>\n<\/ul>\n<h3 class=\"\" data-start=\"1816\" data-end=\"1864\">Why Is Correct Payroll Processing Important?<\/h3>\n<p class=\"\" data-start=\"1866\" data-end=\"1914\">An incorrectly continued family tax benefit may:<\/p>\n<ul data-start=\"1916\" data-end=\"2155\">\n<li class=\"\" data-start=\"1916\" data-end=\"1988\">\n<p class=\"\" data-start=\"1918\" data-end=\"1988\">Result in a <strong data-start=\"1930\" data-end=\"1947\">tax shortfall<\/strong> for the employee, which they must repay,<\/p>\n<\/li>\n<li class=\"\" data-start=\"1989\" data-end=\"2077\">\n<p class=\"\" data-start=\"1991\" data-end=\"2077\">Lead to a <strong data-start=\"2001\" data-end=\"2016\">12% penalty<\/strong> for non-compliance (imposed by the Hungarian Tax Authority),<\/p>\n<\/li>\n<li class=\"\" data-start=\"2078\" data-end=\"2155\">\n<p class=\"\" data-start=\"2080\" data-end=\"2155\">Cause <strong data-start=\"2086\" data-end=\"2123\">unnecessary administrative burden<\/strong> for HR and payroll departments.<\/p>\n<\/li>\n<\/ul>\n<p class=\"\" data-start=\"2157\" data-end=\"2307\">This is why it is crucial for payroll professionals to proactively manage changes related to graduating children, especially during the summer months.<\/p>\n<h3 class=\"\" data-start=\"2309\" data-end=\"2329\">Legal Background<\/h3>\n<ul data-start=\"2331\" data-end=\"2593\">\n<li class=\"\" data-start=\"2331\" data-end=\"2430\">\n<p class=\"\" data-start=\"2333\" data-end=\"2430\"><strong data-start=\"2333\" data-end=\"2380\">Section 29\/A of the Personal Income Tax Act<\/strong> \u2013 Conditions for family tax benefit eligibility<\/p>\n<\/li>\n<li class=\"\" data-start=\"2431\" data-end=\"2506\">\n<p class=\"\" data-start=\"2433\" data-end=\"2506\"><strong data-start=\"2433\" data-end=\"2475\">Act LXXXIV of 1998 on Family Allowance<\/strong> \u2013 Termination of eligibility<\/p>\n<\/li>\n<li class=\"\" data-start=\"2507\" data-end=\"2593\">\n<p class=\"\" data-start=\"2509\" data-end=\"2593\"><strong data-start=\"2509\" data-end=\"2553\">Hungarian Tax Authority (NAV) guidelines<\/strong> \u2013 Rules for claiming temporary benefits<\/p>\n<\/li>\n<\/ul>\n<h3 class=\"\" data-start=\"2595\" data-end=\"2620\">How Can MGI-BPO Help?<\/h3>\n<p class=\"\" data-start=\"2622\" data-end=\"2657\">MGI-BPO\u2019s experienced payroll team:<\/p>\n<ul data-start=\"2659\" data-end=\"2875\">\n<li class=\"\" data-start=\"2659\" data-end=\"2717\">\n<p class=\"\" data-start=\"2661\" data-end=\"2717\">Collects and manages the necessary declarations in time,<\/p>\n<\/li>\n<li class=\"\" data-start=\"2718\" data-end=\"2756\">\n<p class=\"\" data-start=\"2720\" data-end=\"2756\">Accurately follows laws and changes,<\/p>\n<\/li>\n<li class=\"\" data-start=\"2757\" data-end=\"2805\">\n<p class=\"\" data-start=\"2759\" data-end=\"2805\">Provides HR departments with tailored support,<\/p>\n<\/li>\n<li class=\"\" data-start=\"2806\" data-end=\"2875\">\n<p class=\"\" data-start=\"2808\" data-end=\"2875\">Helps avoid the risks associated with incorrect payroll processing.<\/p>\n<\/li>\n<\/ul>\n<p class=\"\" data-start=\"2877\" data-end=\"2988\">\u27a1\ufe0f <a href=\"https:\/\/mgi-bpo.hu\/en\/services\/payroll-outsourcing\/\" target=\"_blank\" rel=\"noopener\">Learn more about our payroll services<\/a><\/p>\n<p class=\"\" data-start=\"2877\" data-end=\"2988\"><strong data-start=\"2920\" data-end=\"2986\">Have questions? Want to be sure you&#8217;re doing everything right?<\/strong><\/p>\n<p class=\"\" data-start=\"2990\" data-end=\"3078\"><strong data-start=\"2990\" data-end=\"3055\">Get in touch with us \u2013 we\u2019ll help make payroll headache-free!<\/strong><br data-start=\"3055\" data-end=\"3058\" \/>\ud83d\udc49<a href=\"https:\/\/mgi-bpo.hu\/en\/request-a-quote\/\" target=\"_blank\" rel=\"noopener\"> <em data-start=\"3061\" data-end=\"3078\">Request a quote<\/em><\/a><\/p>\n","protected":false},"featured_media":5674,"template":"","tags":[],"evszam":[765],"szakmai_cimke":[525,534],"class_list":["post-5673","szakmai-hirek","type-szakmai-hirek","status-publish","has-post-thumbnail","hentry","evszam-2025-en","szakmai_cimke-other","szakmai_cimke-social-contribution-tax"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>The Child Has Graduated from High School \u2013 What Happens to the Family Allowance and Family Tax Benefits? - MGI-BPO<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/mgi-bpo.hu\/en\/news\/the-child-has-graduated-from-high-school-what-happens-to-the-family-allowance-and-family-tax-benefits\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The Child Has Graduated from High School \u2013 What Happens to the Family Allowance and Family Tax Benefits? - MGI-BPO\" \/>\n<meta property=\"og:description\" content=\"This article is specifically intended for companies, HR managers, and payroll professionals.If you are a parent seeking information, please consult your employer or the Hungarian State Treasury. 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