Summary of Social Security and Private Employee Benefits HUNGARY

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1 Private Employee Benefits HUNGARY 2014

2 Your Local Link to IGP in Hungary: AEGON Hungary Composite Insurance Company AEGON Hungary Composite Insurance Company was Hungary s sole insurance company until 1986 and is the successor of the former national insurance company. In 1992, AEGON was acquired by the Netherlands-based AEGON Group. The AEGON Group has roots dating back 150 years and, in previous years, was the world s fifth largest insurance group based on market capitalization. The AEGON Group has a significant share of the world s life and pension insurance market with 90 percent of its revenue resulting from these services. The Dutch-American owned AEGON Group also has a traditional presence in the accident and health insurance markets. AEGON is one of the largest institutional investors in Hungary. At the end of 2013, the company managed more than HUF 590 billion (USD 2.6 billion) in assets. Like its parent company, AEGON has a strong and growing presence in the life and pension insurance markets. In 2012, life insurance premium income in Hungary amounted to HUF 399 billion (USD 1.8 billion). AEGON s share of this market is 9%. In the individual market, AEGON is the fourth largest insurer in Hungary. AEGON is also the leader in the household insurance sector with a 33% share of this market. AEGON places great emphasis on exploring the need for corporate personal (life, accident, sickness, health) insurance and fulfilling these needs with its high-quality products and services. AEGON s pension fund, the AEGON Voluntary Pension Fund, celebrates its 20 th anniversary in The fund had a membership of 186,000 at the end of 2013, making AEGON one of the leaders in the voluntary mutual pension market. AEGON has been an IGP Network Partner since Key Products Life Lump sum death benefit Accidental Accidental death Disability Hospitalization Surgical Sick leave benefits (short term disability) Bone fracture Burn injuries Medical Disability (TPD) Hospitalization Surgical Sick leave benefits (short term disability) Critical illness Childbirth Pensions Voluntary pension fund (managed funds) AEGON Composite Insurance Company is located on the internet at: (Annual Report available in English.) The AEGON Group is located on the internet at: (Information available in English.) 2014 International Group Program 1

3 Social Security Social insurance programs are financed through compulsory contributions, and benefits are linked to former contribution payments or, at least, to labor market participation. Social Security: Pensions: Two independent branches have been operating within Social Security since January 1992: the pension insurance branch (Pension Insurance Fund - PIF) and the health insurance branch (Health Insurance Fund - HIF). Contributions: In principle, the funds should be self-financed by contributions from employers and employees. In 2014, the employer pays a social contribution tax of 27% of all earnings. Employees pay 18.5% levy on gross wages (10% for the pension fund 1 and 8.5% for the health and labour market fund). All employee contributions are payable on all earned income as of January Two pension systems exist within the Social Security Pension System: old-age pension and survivors' pension. The Social Insurance Act unified the three pension programs for the general working population. a) Old Age Pension: The mandatory pension program covers the total working population. Hence, employees in all sectors and the self-employed are included. By law, the normal retirement age is increasing gradually from 62 to 65. People born in 1952 can retire at the age of 62½, people born in 1953 at 63 and so on, until the retirement age reaches 65 (for people born in 1957). The minimum insurance period for eligibility for a full pension is 20 years and 15 years for a partial pension. The calculation of the partial pension is based on the amount of the full pension. The insurance period consists of contributory and non-contributory periods. The latter are specified by law and include not only periods of military service, sick leave, and maternity leave, but also unpaid leave for child care (for children below age three, or age ten if disabled), unpaid leave for construction of one's own house (one year), care of a close relative or dependent (two years), provided that contribution was paid on the nursing fee. Moreover, since 1989 periods of receipt of unemployment benefits are also included. Since 1 st January 1998, the years of higher education are not included in the service period, but these periods can be bought. The amount of the old-age pension depends on the number of years of service and the monthly average earnings. The minimum old-age pension is HUF 28,500 per month from 1 st January 2010 (still in force in 2014). Under the old system, the rate of the old age pension has been 43-74% of earnings since 1 st January 1988, depending on earnings as a base for the pension contributions and years of service, from years. An additional 1.5% of earnings is paid for additional years of service between 36 and 40, whereas for over 40 years of service, each additional year means 2% of earnings. 1 This is paid in various manners depending on the choice of the employee (See page 26.) 2014 International Group Program 2

4 Disability Provisions: Sick Pay: b) Survivors' Pension: For a survivors' benefit to be paid, the deceased must have been eligible before death for an old-age or disability pension, or have received such a benefit. Further eligibility conditions exist for all survivors' benefits. The widow/widower may receive 60% of the pension of the deceased; later in certain cases, his/her own pension and 30% of the pension to which the deceased was, or would have been entitled, at the time of death. The joint amount cannot be higher than HUF 83,470. The beneficiary can choose the more favorable option. A benefit of 30% of the pension of the insured is payable to each half orphan under age 16 (25, if student). A benefit of 60% of the pension is payable to each full orphan or half orphan with disabled parent. The benefit for orphans cannot be less than HUF 24,250 per month and per child. As of January 1, 2012, benefits paid for disability have been taken out of the pension branch of Social Security and now form a part of the health insurance branch. This is to allow the pension branch to be more transparent and come closer to balance in terms of financing. Also, as of the above mentioned date, an important change in the terminology of the disability provision system is that as of January 1, 2012, benefits are no longer called pension (thereby referring to a link between contributions paid and benefits received), but rather provision. The classification system has been remodeled as well. So far, medical experts within the Social Security have established a rate of health deterioration. In the new system, they turned this upside down and now establish a health status ( remaining health) in which 100% is full health and anything below that is deteriorated health. The formerly existing disability classes of I, II and III have been abolished and new categories were created based on the health status, the chance of rehabilitation and social conditions: Health status Rehabilitation Disability category Min. provision % N/A A None Yes B1 HUF 27, % No B2 HUF 27,900 Yes C1 HUF 37, % No C2 HUF 41,850 D HUF 46, % N/A (No) E HUF 51,150 Category A doesn t grant any kind of disability provision, therefore the health status cannot exceed 60% if a person is to receive any disability benefit from the Social Security. Categories D and E constitute the most severe cases of disability. D is for people that can be reemployed but only with continuous support, whereas E is for people who can t even take care of themselves. To be eligible for sick pay, the insured must have had continuous insurance; i.e., interruptions of no longer than 30 days. The maximum length of sick pay is one year. Any insurance period prior to illness below the maximum of eligibility shortens the length of sick pay correspondingly International Group Program 3

5 Maternity Benefits: Other Benefits: The base for sick pay is the earnings upon which the insured was obliged to pay health insurance contribution in the governing period (in general, that is the preceding calendar year, if the insured had earnings for at least 180 calendar days during that period). On 1 st January 2001, the ceiling on health insurance contribution was abolished. In case the insured did not obtain earnings for 180 days in the preceding year, the base of sick pay on which he/she shall receive benefits will be the 180 calendar days preceding the incapacity to work. If the insured person does not obtain 180 salaried days, then sick pay is based on the minimum wage valid in the previous 3 months, except in cases when the insured received daily benefits due to accident or any cause, or confinement benefit. In the mentioned cases the base of sick payment equals to the daily benefit received in the previous sick-leave period. The benefit is 60% of the sick pay base if the coverage is continuous for at least two years, and 50% if the coverage is continuous for less than two years and in case of hospitalization. The maximum daily benefit is 1/30 th of 200% of the monthly minimum wage (HUF 6,767 as of January 1, 2014). As of 1 st January 1996, the first 15 workdays of sickness in any calendar year are no longer covered by the Health Insurance Fund. The employer is required by law to pay 70% of the income during absence for those 15 days. There are three forms of maternity benefits: maternity allowance, child care allowance and child care aid. Maternity allowance is receivable for a maximum of 168 days from the commencement of maternity leave, in the amount of 70% of the daily average salary, without an upper limit. Child care allowance is receivable after the maternity allowance and only until the 2 nd birthday of the child. Its gross amount is 70% of the daily average salary, with an upper limit of HUF 142,100 (from January 1, 2014); net child care allowance is decreased by advance PIT and pension contribution. Child care allowance is only receivable if the mother has worked for at least 365 days prior to giving birth. Child care aid is receivable after the maternity allowance and only until the 3 rd bi rt hday of the child. Its amount is HUF 28,500. Child care aid is receivable if the mother is not eligible for child care allowance. Additional benefits include: a Family Allowance, Allowance for Upbringing, Subsidies for Pharmaceuticals, Health Care, Unemployment Compensation and Social Assistance International Group Program 4

6 Private Benefits Benefits provided by employers: Term Life Insurance: Accident Insurance: Private benefit plans are becoming more and more common in Hungary. The following sections describe benefits that are typically offered by multinationals to their employees in Hungary. In the scope of a classical group insurance, employers may provide life, accident, and sickness insurance cover to their employees. Typically, insurers offer the following products to employers: Based on the contract concluded with the company, it would include either one to two times the annual salary, or a fixed amount payable in case of death by any cause. Accidental Death The Insurer pays the sum insured effective at the time of the accident (typically one or two times the annual salary or a fixed amount). If the insured also held a Term Life Insurance, then both sums insured shall be paid upon death resulting from accident. Accidental Disability Generally, the insurance policy provides one to two times the annual gross salary or a fixed amount payable in a lump-sum in proportion with the degree of disability. Accidental Hospitalization (Daily and lump-sum benefits) These are fixed amount benefits providing additional income, taking into account the number of days of hospitalization resulting from an accident. For managers, the amount of the daily benefit is generally HUF 10,000-30,000, for other employees it is HUF 3,000-5,000. Accidental Surgical Benefit In case the insured is hospitalized and undergoes surgery as a consequence of an accident, then the Insurer pays a fixed amount benefit defined in advance depending on the gravity of the surgery. Insurers usually classify surgeries depending on their gravity into four categories - minor, average, major, critical surgeries. For managers, surgical benefits vary in the following ranges: minor surgeries: HUF thousand, average surgeries: HUF thousand, major surgeries: HUF thousand, critical surgeries: HUF 500 thousand HUF 1 million. Accidental Incapacitation (Short term disability) It is a fixed amount benefit to supplement the income provided to employees by Social Security during the period of sick leave. Accidental Fracture, Fissure of Bone It is a fixed benefit amount usually ranging from HUF 20,000 HUF 100,000. The above accident insurance products can also be applied as workplace coverage International Group Program 5

7 Sickness Insurance: Total or partial permanent disability (TPD) The Insurer acknowledges disability based on the effective resolution of the competent authority determining disability provision. The Insurer pays the sum insured effective at the time of the issue of the resolution. The sum insured is typically one to two times the annual salary. Insurance products for hospitalization (daily benefit for hospitalization, surgical benefit) and incapacity to work The benefit is identical with that described in the scope of accident insurance, except that the insurance provides a benefit for hospitalization and incapacity to work resulting not only from accidents, but from illnesses as well. Critical illness insurance Today, there is greater demand from employers to provide their management and key staff with additional coverage for critical illnesses that occur more frequently among managers and employees having greater job responsibilities. This insurance provides lump sum coverage to the insured while he or she is alive. Childbirth insurance Pensions Provided by Employers: This is a very popular (although expensive) coverage nowadays, certainly if the majority of the employees are young. This insurance pays a lump sum benefit, if a baby is born in the family of the insured. The insurance elements can be combined at discretion (with certain limitations), making it possible to compile the most appropriate, customized insurance package for the company. Several employee groups can be created within the company, with different types of insurance and sums insured provided to the various groups. The company management can thereby offer different insurance services to employees in different positions and roles, which most satisfy the needs of the company and its employees. Voluntary mutual pension plans are one of the most popular vehicles used by employers in order to help their employees in saving for retirement purposes. Such plans also have the added value of attracting and retaining a good labor force. The success of voluntary funds is indicated by the fact that a third of active earners; i.e., over 1.2 million people have chosen to save in voluntary funds. Multinationals generally provide monthly contributions on a salary basis, and the amount of the support is around 2-6%. (For further details on voluntary mutual pension funds please see Pages ) The individual pension product offered by AEGON Hungary Composite Insurance Company, IGP s Network Partner, provides: Flexible premium payments Benefits paid in lump-sums, annuities or a combination of these Favorable rates of return Multiple investment portfolios Tax allowance for the paid premium 2014 International Group Program 6

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