20 billion forints of hiring subsidies — some paying employers for decisions they had already made.

Indoklás

This line covers discretionary employment subsidies — wage subsidies, employer grants, and assorted active-labour-market support outside the public-works and training lines. It is a discretionary allocation: the county government office decides which employers receive a subsidy to hire which workers. That is a classic public-choice exposure — the benefit concentrates on the employers and intermediaries who receive the grant and know how to apply for it, while the cost spreads across every payer of the payroll levy. The deadweight problem is well known for hiring subsidies: a share of subsidised hires would have happened anyway, so the levy partly pays employers for decisions they had already made. A three-year phase-out is appropriate because some current subsidy agreements are multi-year wage-subsidy contracts with employers who hired in reliance on the continued payment; abrupt cancellation would strand those hiring decisions. The placement-benefit instrument (payment to a worker who actually moves into a competitive-sector job, currently 45,600 Ft monthly[^4]) is the one component of this cluster worth retaining, because it pays for a validated outcome rather than an administrative judgement; it can be folded into the Start-munkaprogram placement channel. The remainder winds down over three years as existing subsidy contracts expire.