From the 2026 budget audit
393 million Ft in employer levies tied to an office scheduled to close.
Every employer contribution paid on the Sovereignty Protection Office's payroll is a compulsory charge whose continuation depends entirely on whether the institution continues — and the institution does not survive the classical-liberal test of legitimate public function.
About 95 Ft per taxpayer per year in employer-side social contributions on top of the direct salary cost — a levy that disappears in year 3 when the payroll transition ends.
What you see — and what you don't
The seen: statutory social contributions paid on behalf of the Office's staff, as on any employer's payroll. The unseen: the same contributions paid by every private-sector employer — out of earnings that could instead fund wages, apprenticeships, or new hires — while a parallel state payroll investigates civil society.
Objection
"Employer contributions are just the normal cost of employment — every employer pays them."
Answer
They are the normal cost of employment — and they fall to zero in year 3 when the payroll wind-down is complete. The point is not the levy mechanism but what the levy funds: an institution whose mandate is to investigate lawful association and expression. When the mandate ends, so does the levy.
Share if you think the employer contributions should stop when the institution they fund is wound down.
The analyst's verdict
Employer Contributions and Social Contribution Tax
Rationale
This line is the employer-side social contribution (SzocHo) and other employer levies on the personnel line above. It is not a free-standing programme; it is a fixed function of the payroll. It is classified identically to the personnel line and forms part of the same payroll component for the severance calculation: a worker on severance-with-overlap continues to be a payrolled employee of the state for the overlap period, so the employer contribution continues to be paid on their salary during years 1 and 2 and falls to zero in year 3 with the rest of the payroll.
Transition mechanism
Tied mechanically to the personnel line. Severance-with-overlap; the employer contribution is part of the protected payroll component.
Affected groups
As for the personnel line — the contribution is paid on behalf of the same employees and represents part of the true cost of their compensation.
Free Society Institute
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