From the 2026 budget audit
393 million Ft in employer levies — for an office that no longer exists.
Employer contributions payable on the Sovereignty Protection Office's salaries. This line depends entirely on the salary line: no institution, no salaries, no levies on them. Parliament voted to dissolve the office on 30 June 2026; the act took effect on 16 July.
Roughly 87 Ft per taxpayer per year, on top of direct salary cost, for the year in which the institution was dissolved.
What you see — and what you don't
What is seen: the levies closed along with the salaries. What is unseen: that this was the one line in the chapter that genuinely lapsed on its own — no separate decision was needed, because there is no way to levy a salary that is never paid.
Objection
"This is too small an item to be worth discussing."
Answer
True — 393 million Ft is not the largest line even within a 6.9 billion Ft chapter, let alone a 43,781 billion Ft budget. That is precisely what makes it a useful example of how the lines stack: the levy follows the salary, and the salary follows the institution. Where a line is tied to an institution existing, one decision closes several lines at once — where free appropriation is left over, a separate resolution decides its fate.
Pass this on to someone interested in what one institutional decision actually does, line by line.
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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