Alapvető Jogok Biztosának Hivatala

Indoklás

This funds the salaries of the Commissioner, the deputy commissioners, the investigating lawyers, and the NPM inspection staff. The work is the institution: complaint investigation, on-site inspection of detention facilities, and the constitutional-complaint and statutory-review functions are labour-intensive professional activity that cannot be substituted by capital or by contract-out without dissolving the function itself. An ombudsman exists to give a citizen a route to challenge the state without paying for it — a forty-thousand-forint filing fee would defeat the purpose, because the complainant is, by construction, someone in dispute with a public authority. The function is rights-protection: securing a remedy against involuntary harm inflicted by the state on a citizen who, in the detention cases, cannot walk away. Personnel cost is the irreducible core of that function. Keep does not preclude an operating-efficiency review — the staff complement is set by statute and could be examined — but it precludes phase-out.

Indoklás

Operating costs — premises, utilities, travel, IT, translation, the materials of complaint-handling and inspection work. The NPM mandate is travel-intensive by design: the inspection teams must physically reach detention sites across the country, unannounced, which makes a non-trivial operating budget intrinsic to the function rather than overhead padding. At 712.0 millió Ft this is roughly 21% of the chapter envelope, which is unremarkable for a small inspectorate-style institution. The line is retained because the function it supports is retained. As with personnel, this does not exempt the line from an ordinary value-for-money review of procurement and premises, but the review is internal management, not a transition.

Indoklás

This is the employer-side payroll levy on the personnel line — social contribution tax (SzocHo) and related employer contributions. It is not a discretionary policy choice; it is the mechanical payroll cost attached to the Keep-classified salary line. It is worth noting what this figure reveals about the structure of Hungarian labour taxation generally: 315.7 millió Ft of employer contribution sits on top of 2,248.0 millió Ft of gross personnel spending, a ratio of roughly 14% — the visible employer wedge. The classified salaries themselves are already net of the 15% SZJA and the 18.5% employee TB-járulék withheld before take-home, and the staff then pay 27% ÁFA on most of what they spend. The same cumulative wedge that this chapter pays as an employer falls on every working household in the country; the cost grounding belongs in the tax chapters, but the line is a reminder that the state is a payer of its own payroll taxes as well as the recipient. The line follows the personnel line: Keep.

Indoklás

The chapter's only capital line — equipment, IT hardware, and similar asset purchases for the Office. At 88.0 millió Ft it is a routine asset-renewal allocation for an institution of this size, not a discrete capital project with its own glide path. It carries no multi-year contractual commitment visible in the chapter data that would require a phase-out horizon. It is retained because the institution it equips is retained.

Indoklás

A residual operating line of 5.0 millió Ft — 0.15% of the chapter envelope. The amount is too small to carry an independent classification argument; it moves with the institution. Even if the line funded something the framework would question, abolishing a 5.0 millió Ft line would cost more in administrative attention than it would return. It is retained as part of the operating envelope of a Keep-classified institution.